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) |
所得金額の計算(第九条―第十一条の三) |
所得控除(第十一条の四―第十二条の二) |
三万円以下の金額 |
百分の十五 |
三万円をこえる金額 |
百分の二十 |
八万円をこえる金額 |
百分の二十五 |
十五万円をこえる金額 |
百分の三十 |
三十万円をこえる金額 |
百分の三十五 |
五十万円をこえる金額 |
百分の四十 |
八十万円をこえる金額 |
百分の四十五 |
百二十万円をこえる金額 |
百分の五十 |
二百万円をこえる金額 |
百分の五十五 |
三百万円をこえる金額 |
百分の六十 |
五百万円をこえる金額 |
百分の六十五 |
五万円以下の金額 |
百分の十 |
五万円をこえる金額 |
百分の十五 |
二十万円をこえる金額 |
百分の二十 |
五十万円をこえる金額 |
百分の二十五 |
百万円をこえる金額 |
百分の三十 |
百五十万円をこえる金額 |
百分の三十五 |
二百五十万円をこえる金額 |
百分の四十 |
四百万円をこえる金額 |
百分の四十五 |
六百万円をこえる金額 |
百分の五十 |
千万円をこえる金額 |
百分の五十五 |
二千万円をこえる金額 |
百分の六十 |
三千万円をこえる金額 |
百分の六十五 |
五千万円をこえる金額 |
百分の七十 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
500円未満 |
0 |
0 |
22,500 |
23,000 |
2,250 |
10 |
60,000 |
61,000 |
6,500 |
10 |
|
500 |
1,000 |
50 |
10 |
23,000 |
23,500 |
2,300 |
10 |
61,000 |
62,000 |
6,650 |
10 |
1,000 |
1,500 |
100 |
10 |
23,500 |
24,000 |
2,350 |
10 |
62,000 |
63,000 |
6,800 |
10 |
1,500 |
2,000 |
150 |
10 |
24,000 |
24,500 |
2,400 |
10 |
63,000 |
64,000 |
6,950 |
11 |
2,000 |
2,500 |
200 |
10 |
24,500 |
25,000 |
2,450 |
10 |
64,000 |
65,000 |
7,100 |
11 |
2,500 |
3,000 |
250 |
10 |
25,000 |
25,500 |
2,500 |
10 |
65,000 |
66,000 |
7,250 |
11 |
3,000 |
3,500 |
300 |
10 |
25,500 |
26,000 |
2,550 |
10 |
66,000 |
67,000 |
7,400 |
11 |
3,500 |
4,000 |
350 |
10 |
26,000 |
26,500 |
2,600 |
10 |
67,000 |
68,000 |
7,550 |
11 |
4,000 |
4,500 |
400 |
10 |
26,500 |
27,000 |
2,650 |
10 |
68,000 |
69,000 |
7,700 |
11 |
4,500 |
5,000 |
450 |
10 |
27,000 |
27,500 |
2,700 |
10 |
69,000 |
70,000 |
7,850 |
11 |
5,000 |
5,500 |
500 |
10 |
27,500 |
28,000 |
2,750 |
10 |
70,000 |
71,000 |
8,000 |
11 |
5,500 |
6,000 |
550 |
10 |
28,000 |
28,500 |
2,800 |
10 |
71,000 |
72,000 |
8,150 |
11 |
6,000 |
6,500 |
600 |
10 |
28,500 |
29,000 |
2,850 |
10 |
72,000 |
73,000 |
8,300 |
11 |
6,500 |
7,000 |
650 |
10 |
29,000 |
29,500 |
2,900 |
10 |
73,000 |
74,000 |
8,450 |
11 |
7,000 |
7,500 |
700 |
10 |
29,500 |
30,000 |
2,950 |
10 |
74,000 |
75,000 |
8,600 |
11 |
7,500 |
8,000 |
750 |
10 |
30,000 |
31,000 |
3,000 |
10 |
75,000 |
76,000 |
8,750 |
11 |
8,000 |
8,500 |
800 |
10 |
31,000 |
32,000 |
3,100 |
10 |
76,000 |
77,000 |
8,900 |
11 |
8,500 |
9,000 |
850 |
10 |
32,000 |
33,000 |
3,200 |
10 |
77,000 |
78,000 |
9,050 |
11 |
9,000 |
9,500 |
900 |
10 |
33,000 |
34,000 |
3,300 |
10 |
78,000 |
79,000 |
9,200 |
11 |
9,500 |
10,000 |
950 |
10 |
34,000 |
35,000 |
3,400 |
10 |
79,000 |
80,000 |
9,350 |
11 |
10,000 |
10,500 |
1,000 |
10 |
35,000 |
36,000 |
3,500 |
10 |
80,000 |
81,000 |
9,500 |
11 |
10,500 |
11,000 |
1,050 |
10 |
36,000 |
37,000 |
3,600 |
10 |
81,000 |
82,000 |
9,650 |
11 |
11,000 |
11,500 |
1,100 |
10 |
37,000 |
38,000 |
3,700 |
10 |
82,000 |
83,000 |
9,800 |
11 |
11,500 |
12,000 |
1,150 |
10 |
38,000 |
39,000 |
3,800 |
10 |
83,000 |
84,000 |
9,950 |
11 |
12,000 |
12,500 |
1,200 |
10 |
39,000 |
40,000 |
3,900 |
10 |
84,000 |
85,000 |
10,100 |
12 |
12,500 |
13,000 |
1,250 |
10 |
40,000 |
41,000 |
4,000 |
10 |
85,000 |
86,000 |
10,250 |
12 |
13,000 |
13,500 |
1,300 |
10 |
41,000 |
42,000 |
4,100 |
10 |
86,000 |
87,000 |
10,400 |
12 |
13,500 |
14,000 |
1,350 |
10 |
42,000 |
43,000 |
4,200 |
10 |
87,000 |
88,000 |
10,550 |
12 |
14,000 |
14,500 |
1,400 |
10 |
43,000 |
44,000 |
4,300 |
10 |
88,000 |
89,000 |
10,700 |
12 |
14,500 |
15,000 |
1,450 |
10 |
44,000 |
45,000 |
4,400 |
10 |
89,000 |
90,000 |
10,850 |
12 |
15,000 |
15,500 |
1,500 |
10 |
45,000 |
46,000 |
4,500 |
10 |
90,000 |
92,000 |
11,000 |
12 |
15,500 |
16,000 |
1,550 |
10 |
46,000 |
47,000 |
4,600 |
10 |
92,000 |
94,000 |
11,300 |
12 |
16,000 |
16,500 |
1,600 |
10 |
47,000 |
48,000 |
4,700 |
10 |
94,000 |
96,000 |
11,600 |
12 |
16,500 |
17,000 |
1,650 |
10 |
48,000 |
49,000 |
4,800 |
10 |
96,000 |
98,000 |
11,900 |
12 |
17,000 |
17,500 |
1,700 |
10 |
49,000 |
50,000 |
4,900 |
10 |
98,000 |
100,000 |
12,200 |
12 |
17,500 |
18,000 |
1,750 |
10 |
50,000 |
51,000 |
5,000 |
10 |
100,000 |
102,000 |
12,500 |
12 |
18,000 |
18,500 |
1,800 |
10 |
51,000 |
52,000 |
5,150 |
10 |
102,000 |
104,000 |
12,800 |
12 |
18,500 |
19,000 |
1,850 |
10 |
52,000 |
53,000 |
5,300 |
10 |
104,000 |
106,000 |
13,100 |
12 |
19,000 |
19,500 |
1,900 |
10 |
53,000 |
54,000 |
5,450 |
10 |
106,000 |
108,000 |
13,400 |
12 |
19,500 |
20,000 |
1,950 |
10 |
54,000 |
55,000 |
5,600 |
10 |
108,000 |
110,000 |
13,700 |
12 |
20,000 |
20,500 |
2,000 |
10 |
55,000 |
56,000 |
5,750 |
10 |
110,000 |
112,000 |
14,000 |
12 |
20,500 |
21,000 |
2,050 |
10 |
56,000 |
57,000 |
5,900 |
10 |
112,000 |
114,000 |
14,300 |
12 |
21,000 |
21,500 |
2,100 |
10 |
57,000 |
58,000 |
6,050 |
10 |
114,000 |
116,000 |
14,600 |
12 |
21,500 |
22,000 |
2,150 |
10 |
58,000 |
59,000 |
6,200 |
10 |
116,000 |
118,000 |
14,900 |
12 |
22,000 |
22,500 |
2,200 |
10 |
59,000 |
60,000 |
6,350 |
10 |
118,000 |
120,000 |
15,200 |
12 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
120,000 |
122,000 |
15,500 |
12 |
210,000 |
213,000 |
29,500 |
14 |
345,000 |
348,000 |
56,500 |
16 |
122,000 |
124,000 |
15,800 |
12 |
213,000 |
216,000 |
30,100 |
14 |
348,000 |
351,000 |
57,100 |
16 |
124,000 |
126,000 |
16,100 |
12 |
216,000 |
219,000 |
30,700 |
14 |
351,000 |
354,000 |
57,700 |
16 |
126,000 |
128,000 |
16,400 |
13 |
219,000 |
222,000 |
31,300 |
14 |
354,000 |
357,000 |
58,300 |
16 |
128,000 |
130,000 |
16,700 |
13 |
222,000 |
225,000 |
31,900 |
14 |
357,000 |
360,000 |
58,900 |
16 |
130,000 |
132,000 |
17,000 |
13 |
225,000 |
228,000 |
32,500 |
14 |
360,000 |
363,000 |
59,500 |
16 |
132,000 |
134,000 |
17,300 |
13 |
228,000 |
231,000 |
33,100 |
14 |
363,000 |
366,000 |
60,100 |
16 |
134,000 |
136,000 |
17,600 |
13 |
231,000 |
234,000 |
33,700 |
14 |
366,000 |
369,000 |
60,700 |
16 |
136,000 |
138,000 |
17,900 |
13 |
234,000 |
237,000 |
34,300 |
14 |
369,000 |
372,000 |
61,300 |
16 |
138,000 |
140,000 |
18,200 |
13 |
237,000 |
240,000 |
34,900 |
14 |
372,000 |
375,000 |
61,900 |
16 |
140,000 |
142,000 |
18,500 |
13 |
240,000 |
243,000 |
35,500 |
14 |
375,000 |
378,000 |
62,500 |
16 |
142,000 |
144,000 |
18,800 |
13 |
243,000 |
246,000 |
36,100 |
14 |
378,000 |
381,000 |
63,100 |
16 |
144,000 |
146,000 |
19,100 |
13 |
246,000 |
249,000 |
36,700 |
14 |
381,000 |
384,000 |
63,700 |
16 |
146,000 |
148,000 |
19,400 |
13 |
249,000 |
252,000 |
37,300 |
14 |
384,000 |
387,000 |
64,300 |
16 |
148,000 |
150,000 |
19,700 |
13 |
252,000 |
255,000 |
37,900 |
15 |
387,000 |
390,000 |
64,900 |
16 |
150,000 |
152,000 |
20,000 |
13 |
255,000 |
258,000 |
38,500 |
15 |
390,000 |
394,000 |
65,500 |
16 |
152,000 |
154,000 |
20,300 |
13 |
258,000 |
261,000 |
39,100 |
15 |
394,000 |
398,000 |
66,300 |
16 |
154,000 |
156,000 |
20,600 |
13 |
261,000 |
264,000 |
39,700 |
15 |
398,000 |
402,000 |
67,100 |
16 |
156,000 |
158,000 |
20,900 |
13 |
264,000 |
267,000 |
40,300 |
15 |
402,000 |
406,000 |
67,900 |
16 |
158,000 |
160,000 |
21,200 |
13 |
267,000 |
270,000 |
40,900 |
15 |
406,000 |
410,000 |
68,700 |
16 |
160,000 |
162,000 |
21,500 |
13 |
270,000 |
273,000 |
41,500 |
15 |
410,000 |
414,000 |
69,500 |
16 |
162,000 |
164,000 |
21,800 |
13 |
273,000 |
276,000 |
42,100 |
15 |
414,000 |
418,000 |
70,300 |
16 |
164,000 |
166,000 |
22,100 |
13 |
276,000 |
279,000 |
42,700 |
15 |
418,000 |
422,000 |
71,100 |
17 |
166,000 |
168,000 |
22,400 |
13 |
279,000 |
282,000 |
43,300 |
15 |
422,000 |
426,000 |
71,900 |
17 |
168,000 |
170,000 |
22,700 |
13 |
282,000 |
285,000 |
43,900 |
15 |
426,000 |
430,000 |
72,700 |
17 |
170,000 |
172,000 |
23,000 |
13 |
285,000 |
288,000 |
44,500 |
15 |
430,000 |
434,000 |
73,500 |
17 |
172,000 |
174,000 |
23,300 |
13 |
288,000 |
291,000 |
45,100 |
15 |
434,000 |
438,000 |
74,300 |
17 |
174,000 |
176,000 |
23,600 |
13 |
291,000 |
294,000 |
45,700 |
15 |
438,000 |
442,000 |
75,100 |
17 |
176,000 |
178,000 |
23,900 |
13 |
294,000 |
297,000 |
46,300 |
15 |
442,000 |
446,000 |
75,900 |
17 |
178,000 |
180,000 |
24,200 |
13 |
297,000 |
300,000 |
46,900 |
15 |
446,000 |
450,000 |
76,700 |
17 |
180,000 |
182,000 |
24,500 |
13 |
300,000 |
303,000 |
47,500 |
15 |
450,000 |
454,000 |
77,500 |
17 |
182,000 |
184,000 |
24,800 |
13 |
303,000 |
306,000 |
48,100 |
15 |
454,000 |
458,000 |
78,300 |
17 |
184,000 |
186,000 |
25,100 |
13 |
306,000 |
309,000 |
48,700 |
15 |
458,000 |
462,000 |
79,100 |
17 |
186,000 |
188,000 |
25,400 |
13 |
309,000 |
312,000 |
49,300 |
15 |
462,000 |
466,000 |
79,900 |
17 |
188,000 |
190,000 |
25,700 |
13 |
312,000 |
315,000 |
49,900 |
15 |
466,000 |
470,000 |
80,700 |
17 |
190,000 |
192,000 |
26,000 |
13 |
315,000 |
318,000 |
50,500 |
16 |
470,000 |
474,000 |
81,500 |
17 |
192,000 |
194,000 |
26,300 |
13 |
318,000 |
321,000 |
51,100 |
16 |
474,000 |
478,000 |
82,300 |
17 |
194,000 |
196,000 |
26,600 |
13 |
321,000 |
324,000 |
51,700 |
16 |
478,000 |
482,000 |
83,100 |
17 |
196,000 |
198,000 |
26,900 |
13 |
324,000 |
327,000 |
52,300 |
16 |
482,000 |
486,000 |
83,900 |
17 |
198,000 |
200,000 |
27,200 |
13 |
327,000 |
330,000 |
52,900 |
16 |
486,000 |
490,000 |
84,700 |
17 |
200,000 |
202,000 |
27,500 |
13 |
330,000 |
333,000 |
53,500 |
16 |
490,000 |
494,000 |
85,500 |
17 |
202,000 |
204,000 |
27,900 |
13 |
333,000 |
336,000 |
54,100 |
16 |
494,000 |
498,000 |
86,300 |
17 |
204,000 |
206,000 |
28,300 |
13 |
336,000 |
339,000 |
54,700 |
16 |
498,000 |
502,000 |
87,100 |
17 |
206,000 |
208,000 |
28,700 |
13 |
339,000 |
342,000 |
55,300 |
16 |
502,000 |
506,000 |
88,000 |
17 |
208,000 |
210,000 |
29,100 |
13 |
342,000 |
345,000 |
55,900 |
16 |
506,000 |
510,000 |
89,000 |
17 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
510,000 |
514,000 |
90,000 |
17 |
655,000 |
660,000 |
126,250 |
19 |
830,000 |
835,000 |
170,000 |
20 |
514,000 |
518,000 |
91,000 |
17 |
660,000 |
665,000 |
127,500 |
19 |
835,000 |
840,000 |
171,250 |
20 |
518,000 |
522,000 |
92,000 |
17 |
665,000 |
670,000 |
128,750 |
19 |
840,000 |
845,000 |
172,500 |
20 |
522,000 |
526,000 |
93,000 |
17 |
670,000 |
675,000 |
130,000 |
19 |
845,000 |
850,000 |
173,750 |
20 |
526,000 |
530,000 |
94,000 |
17 |
675,000 |
680,000 |
131,250 |
19 |
850,000 |
855,000 |
175,000 |
20 |
530,000 |
534,000 |
95,000 |
17 |
680,000 |
685,000 |
132,500 |
19 |
855,000 |
860,000 |
176,250 |
20 |
534,000 |
538,000 |
96,000 |
17 |
685,000 |
690,000 |
133,750 |
19 |
860,000 |
865,000 |
177,500 |
20 |
538,000 |
542,000 |
97,000 |
18 |
690,000 |
695,000 |
135,000 |
19 |
865,000 |
870,000 |
178,750 |
20 |
542,000 |
546,000 |
98,000 |
18 |
695,000 |
700,000 |
136,250 |
19 |
870,000 |
875,000 |
180,000 |
20 |
546,000 |
550,000 |
99,000 |
18 |
700,000 |
705,000 |
137,500 |
19 |
875,000 |
880,000 |
181,250 |
20 |
550,000 |
554,000 |
100,000 |
18 |
705,000 |
710,000 |
138,750 |
19 |
880,000 |
885,000 |
182,500 |
20 |
554,000 |
558,000 |
101,000 |
18 |
710,000 |
715,000 |
140,000 |
19 |
885,000 |
890,000 |
183,750 |
20 |
558,000 |
562,000 |
102,000 |
18 |
715,000 |
720,000 |
141,250 |
19 |
890,000 |
895,000 |
185,000 |
20 |
562,000 |
566,000 |
103,000 |
18 |
720,000 |
725,000 |
142,500 |
19 |
895,000 |
900,000 |
186,250 |
20 |
566,000 |
570,000 |
104,000 |
18 |
725,000 |
730,000 |
143,750 |
19 |
900,000 |
905,000 |
187,500 |
20 |
570,000 |
574,000 |
105,000 |
18 |
730,000 |
735,000 |
145,000 |
19 |
905,000 |
910,000 |
188,750 |
20 |
574,000 |
578,000 |
106,000 |
18 |
735,000 |
740,000 |
146,250 |
19 |
910,000 |
915,000 |
190,000 |
20 |
578,000 |
582,000 |
107,000 |
18 |
740,000 |
745,000 |
147,500 |
19 |
915,000 |
920,000 |
191,250 |
20 |
582,000 |
586,000 |
108,000 |
18 |
745,000 |
750,000 |
148,750 |
19 |
920,000 |
925,000 |
192,500 |
20 |
586,000 |
590,000 |
109,000 |
18 |
750,000 |
755,000 |
150,000 |
20 |
925,000 |
930,000 |
193,750 |
20 |
590,000 |
594,000 |
110,000 |
18 |
755,000 |
760,000 |
151,250 |
20 |
930,000 |
935,000 |
195,000 |
20 |
594,000 |
598,000 |
111,000 |
18 |
760,000 |
765,000 |
152,500 |
20 |
935,000 |
940,000 |
196,250 |
20 |
598,000 |
602,000 |
112,000 |
18 |
765,000 |
770,000 |
153,750 |
20 |
940,000 |
945,000 |
197,500 |
21 |
602,000 |
606,000 |
113,000 |
18 |
770,000 |
775,000 |
155,000 |
20 |
945,000 |
950,000 |
198,750 |
21 |
606,000 |
610,000 |
114,000 |
18 |
775,000 |
780,000 |
156,250 |
20 |
950,000 |
955,000 |
200,000 |
21 |
610,000 |
614,000 |
115,000 |
18 |
780,000 |
785,000 |
157,500 |
20 |
955,000 |
960,000 |
201,250 |
21 |
614,000 |
618,000 |
116,000 |
18 |
785,000 |
790,000 |
158,750 |
20 |
960,000 |
965,000 |
202,500 |
21 |
618,000 |
622,000 |
117,000 |
18 |
790,000 |
795,000 |
160,000 |
20 |
965,000 |
970,000 |
203,750 |
21 |
622,000 |
626,000 |
118,000 |
18 |
795,000 |
800,000 |
161,250 |
20 |
970,000 |
975,000 |
205,000 |
21 |
626,000 |
630,000 |
119,000 |
19 |
800,000 |
805,000 |
162,500 |
20 |
975,000 |
980,000 |
206,250 |
21 |
630,000 |
635,000 |
120,000 |
19 |
805,000 |
810,000 |
163,750 |
20 |
980,000 |
985,000 |
207,500 |
21 |
635,000 |
640,000 |
121,250 |
19 |
810,000 |
815,000 |
165,000 |
20 |
985,000 |
990,000 |
208,750 |
21 |
640,000 |
645,000 |
122,500 |
19 |
815,000 |
820,000 |
166,250 |
20 |
990,000 |
995,000 |
210,000 |
21 |
645,000 |
650,000 |
123,750 |
19 |
820,000 |
825,000 |
167,500 |
20 |
995,000 |
1,000,000 |
211,250 |
21 |
650,000 |
655,000 |
125,000 |
19 |
825,000 |
830,000 |
168,750 |
20 |
1,000,000円 |
212,500 |
21 |
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 |
22,500 |
23,000 |
2,250 |
60,000 |
61,000 |
6,000 |
|
500 |
1,000 |
50 |
23,000 |
23,500 |
2,300 |
61,000 |
62,000 |
6,100 |
1,000 |
1,500 |
100 |
23,500 |
24,000 |
2,350 |
62,000 |
63,000 |
6,200 |
1,500 |
2,000 |
150 |
24,000 |
24,500 |
2,400 |
63,000 |
64,000 |
6,300 |
2,000 |
2,500 |
200 |
24,500 |
25,000 |
2,450 |
64,000 |
65,000 |
6,400 |
2,500 |
3,000 |
250 |
25,000 |
25,500 |
2,500 |
65,000 |
66,000 |
6,500 |
3,000 |
3,500 |
300 |
25,500 |
26,000 |
2,550 |
66,000 |
67,000 |
6,600 |
3,500 |
4,000 |
350 |
26,000 |
26,500 |
2,600 |
67,000 |
68,000 |
6,700 |
4,000 |
4,500 |
400 |
26,500 |
27,000 |
2,650 |
68,000 |
69,000 |
6,800 |
4,500 |
5,000 |
450 |
27,000 |
27,500 |
2,700 |
69,000 |
70,000 |
6,900 |
5,000 |
5,500 |
500 |
27,500 |
28,000 |
2,750 |
70,000 |
71,000 |
7,000 |
5,500 |
6,000 |
550 |
28,000 |
28,500 |
2,800 |
71,000 |
72,000 |
7,100 |
6,000 |
6,500 |
600 |
28,500 |
29,000 |
2,850 |
72,000 |
73,000 |
7,200 |
6,500 |
7,000 |
650 |
29,000 |
29,500 |
2,900 |
73,000 |
74,000 |
7,300 |
7,000 |
7,500 |
700 |
29,500 |
30,000 |
2,950 |
74,000 |
75,000 |
7,400 |
7,500 |
8,000 |
750 |
30,000 |
31,000 |
3,000 |
75,000 |
76,000 |
7,500 |
8,000 |
8,500 |
800 |
31,000 |
32,000 |
3,100 |
76,000 |
77,000 |
7,600 |
8,500 |
9,000 |
850 |
32,000 |
33,000 |
3,200 |
77,000 |
78,000 |
7,700 |
9,000 |
9,500 |
900 |
33,000 |
34,000 |
3,300 |
78,000 |
79,000 |
7,800 |
9,500 |
10,000 |
950 |
34,000 |
35,000 |
3,400 |
79,000 |
80,000 |
7,900 |
10,000 |
10,500 |
1,000 |
35,000 |
36,000 |
3,500 |
80,000 |
81,000 |
8,000 |
10,500 |
11,000 |
1,050 |
36,000 |
37,000 |
3,600 |
81,000 |
82,000 |
8,100 |
11,000 |
11,500 |
1,100 |
37,000 |
38,000 |
3,700 |
82,000 |
83,000 |
8,200 |
11,500 |
12,000 |
1,150 |
38,000 |
39,000 |
3,800 |
83,000 |
84,000 |
8,300 |
12,000 |
12,500 |
1,200 |
39,000 |
40,000 |
3,900 |
84,000 |
85,000 |
8,400 |
12,500 |
13,000 |
1,250 |
40,000 |
41,000 |
4,000 |
85,000 |
86,000 |
8,500 |
13,000 |
13,500 |
1,300 |
41,000 |
42,000 |
4,100 |
86,000 |
87,000 |
8,600 |
13,500 |
14,000 |
1,350 |
42,000 |
43,000 |
4,200 |
87,000 |
88,000 |
8,700 |
14,000 |
14,500 |
1,400 |
43,000 |
44,000 |
4,300 |
88,000 |
89,000 |
8,800 |
14,500 |
15,000 |
1,450 |
44,000 |
45,000 |
4,400 |
89,000 |
90,000 |
8,900 |
15,000 |
15,500 |
1,500 |
45,000 |
46,000 |
4,500 |
90,000 |
92,000 |
9,000 |
15,500 |
16,000 |
1,550 |
46,000 |
47,000 |
4,600 |
92,000 |
94,000 |
9,200 |
16,000 |
16,500 |
1,600 |
47,000 |
48,000 |
4,700 |
94,000 |
96,000 |
9,400 |
16,500 |
17,000 |
1,650 |
48,000 |
49,000 |
4,800 |
96,000 |
98,000 |
9,600 |
17,000 |
17,500 |
1,700 |
49,000 |
50,000 |
4,900 |
98,000 |
100,000 |
9,800 |
17,500 |
18,000 |
1,750 |
50,000 |
51,000 |
5,000 |
100,000 |
102,000 |
10,000 |
18,000 |
18,500 |
1,800 |
51,000 |
52,000 |
5,100 |
102,000 |
104,000 |
10,200 |
18,500 |
19,000 |
1,850 |
52,000 |
53,000 |
5,200 |
104,000 |
106,000 |
10,400 |
19,000 |
19,500 |
1,900 |
53,000 |
54,000 |
5,300 |
106,000 |
108,000 |
10,600 |
19,500 |
20,000 |
1,950 |
54,000 |
55,000 |
5,400 |
108,000 |
110,000 |
10,800 |
20,000 |
20,500 |
2,000 |
55,000 |
56,000 |
5,500 |
110,000 |
112,000 |
11,000 |
20,500 |
21,000 |
2,050 |
56,000 |
57,000 |
5,600 |
112,000 |
114,000 |
11,200 |
21,000 |
21,500 |
2,100 |
57,000 |
58,000 |
5,700 |
114,000 |
116,000 |
11,400 |
21,500 |
22,000 |
2,150 |
58,000 |
59,000 |
5,800 |
116,000 |
118,000 |
11,600 |
22,000 |
22,500 |
2,200 |
59,000 |
60,000 |
5,900 |
118,000 |
120,000 |
11,800 |
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 |
120,000 |
122,000 |
12,000 |
210,000 |
213,000 |
21,000 |
345,000 |
348,000 |
39,250 |
122,000 |
124,000 |
12,200 |
213,000 |
216,000 |
21,300 |
348,000 |
351,000 |
39,700 |
124,000 |
126,000 |
12,400 |
216,000 |
219,000 |
21,600 |
351,000 |
354,000 |
40,150 |
126,000 |
128,000 |
12,600 |
219,000 |
222,000 |
21,900 |
354,000 |
357,000 |
40,600 |
128,000 |
130,000 |
12,800 |
222,000 |
225,000 |
22,200 |
357,000 |
360,000 |
41,050 |
130,000 |
132,000 |
13,000 |
225,000 |
228,000 |
22,500 |
360,000 |
363,000 |
41,500 |
132,000 |
134,000 |
13,200 |
228,000 |
231,000 |
22,800 |
363,000 |
366,000 |
41,950 |
134,000 |
136,000 |
13,400 |
231,000 |
234,000 |
23,100 |
366,000 |
369,000 |
42,400 |
136,000 |
138,000 |
13,600 |
234,000 |
237,000 |
23,400 |
369,000 |
372,000 |
42,850 |
138,000 |
140,000 |
13,800 |
237,000 |
240,000 |
23,700 |
372,000 |
375,000 |
43,300 |
140,000 |
142,000 |
14,000 |
240,000 |
243,000 |
24,000 |
375,000 |
378,000 |
43,750 |
142,000 |
144,000 |
14,200 |
243,000 |
246,000 |
24,300 |
378,000 |
381,000 |
44,200 |
144,000 |
146,000 |
14,400 |
246,000 |
249,000 |
24,600 |
381,000 |
384,000 |
44,650 |
146,000 |
148,000 |
14,600 |
249,000 |
252,000 |
24,900 |
384,000 |
387,000 |
45,100 |
148,000 |
150,000 |
14,800 |
252,000 |
255,000 |
25,300 |
387,000 |
390,000 |
45,550 |
150,000 |
152,000 |
15,000 |
255,000 |
258,000 |
25,750 |
390,000 |
394,000 |
46,000 |
152,000 |
154,000 |
15,200 |
258,000 |
261,000 |
26,200 |
394,000 |
398,000 |
46,600 |
154,000 |
156,000 |
15,400 |
261,000 |
264,000 |
26,650 |
398,000 |
402,000 |
47,200 |
156,000 |
158,000 |
15,600 |
264,000 |
267,000 |
27,100 |
402,000 |
406,000 |
47,800 |
158,000 |
160,000 |
15,800 |
267,000 |
270,000 |
27,550 |
406,000 |
410,000 |
48,400 |
160,000 |
162,000 |
16,000 |
270,000 |
273,000 |
28,000 |
410,000 |
414,000 |
49,000 |
162,000 |
164,000 |
16,200 |
273,000 |
276,000 |
28,450 |
414,000 |
418,000 |
49,600 |
164,000 |
166,000 |
16,400 |
276,000 |
279,000 |
28,900 |
418,000 |
422,000 |
50,200 |
166,000 |
168,000 |
16,600 |
279,000 |
282,000 |
29,350 |
422,000 |
426,000 |
50,800 |
168,000 |
170,000 |
16,800 |
282,000 |
285,000 |
29,800 |
426,000 |
430,000 |
51,400 |
170,000 |
172,000 |
17,000 |
285,000 |
288,000 |
30,250 |
430,000 |
434,000 |
52,000 |
172,000 |
174,000 |
17,200 |
288,000 |
291,000 |
30,700 |
434,000 |
438,000 |
52,600 |
174,000 |
176,000 |
17,400 |
291,000 |
294,000 |
31,150 |
438,000 |
442,000 |
53,200 |
176,000 |
178,000 |
17,600 |
294,000 |
297,000 |
31,600 |
442,000 |
446,000 |
53,800 |
178,000 |
180,000 |
17,800 |
297,000 |
300,000 |
32,050 |
446,000 |
450,000 |
54,400 |
180,000 |
182,000 |
18,000 |
300,000 |
303,000 |
32,500 |
450,000 |
454,000 |
55,000 |
182,000 |
184,000 |
18,200 |
303,000 |
306,000 |
32,950 |
454,000 |
458,000 |
55,600 |
184,000 |
186,000 |
18,400 |
306,000 |
309,000 |
33,400 |
458,000 |
462,000 |
56,200 |
186,000 |
188,000 |
18,600 |
309,000 |
312,000 |
33,850 |
462,000 |
466,000 |
56,800 |
188,000 |
190,000 |
18,800 |
312,000 |
315,000 |
34,300 |
466,000 |
470,000 |
57,400 |
190,000 |
192,000 |
19,000 |
315,000 |
318,000 |
34,750 |
470,000 |
474,000 |
58,000 |
192,000 |
194,000 |
19,200 |
318,000 |
321,000 |
35,200 |
474,000 |
478,000 |
58,600 |
194,000 |
196,000 |
19,400 |
321,000 |
324,000 |
35,650 |
478,000 |
482,000 |
59,200 |
196,000 |
198,000 |
19,600 |
324,000 |
327,000 |
36,100 |
482,000 |
486,000 |
59,800 |
198,000 |
200,000 |
19,800 |
327,000 |
330,000 |
36,550 |
486,000 |
490,000 |
60,400 |
200,000 |
202,000 |
20,000 |
330,000 |
333,000 |
37,000 |
490,000 |
494,000 |
61,000 |
202,000 |
204,000 |
20,200 |
333,000 |
336,000 |
37,450 |
494,000 |
498,000 |
61,600 |
204,000 |
206,000 |
20,400 |
336,000 |
339,000 |
37,900 |
498,000 |
502,000 |
62,200 |
206,000 |
208,000 |
20,600 |
339,000 |
342,000 |
38,350 |
502,000 |
506,000 |
62,800 |
208,000 |
210,000 |
20,800 |
342,000 |
345,000 |
38,800 |
506,000 |
510,000 |
63,400 |
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 |
510,000 |
514,000 |
64,000 |
655,000 |
660,000 |
85,750 |
830,000 |
835,000 |
112,000 |
514,000 |
518,000 |
64,600 |
660,000 |
665,000 |
86,500 |
835,000 |
840,000 |
112,750 |
518,000 |
522,000 |
65,200 |
665,000 |
670,000 |
87,250 |
840,000 |
845,000 |
113,500 |
522,000 |
526,000 |
65,800 |
670,000 |
675,000 |
88,000 |
845,000 |
850,000 |
114,250 |
526,000 |
530,000 |
66,400 |
675,000 |
680,000 |
88,750 |
850,000 |
855,000 |
115,000 |
530,000 |
534,000 |
67,000 |
680,000 |
685,000 |
89,500 |
855,000 |
860,000 |
115,750 |
534,000 |
538,000 |
67,600 |
685,000 |
690,000 |
90,250 |
860,000 |
865,000 |
116,500 |
538,000 |
542,000 |
68,200 |
690,000 |
695,000 |
91,000 |
865,000 |
870,000 |
117,250 |
542,000 |
546,000 |
68,800 |
695,000 |
700,000 |
91,750 |
870,000 |
875,000 |
118,000 |
546,000 |
550,000 |
69,400 |
700,000 |
705,000 |
92,500 |
875,000 |
880,000 |
118,750 |
550,000 |
554,000 |
70,000 |
705,000 |
710,000 |
93,250 |
880,000 |
885,000 |
119,500 |
554,000 |
558,000 |
70,600 |
710,000 |
715,000 |
94,000 |
885,000 |
890,000 |
120,250 |
558,000 |
562,000 |
71,200 |
715,000 |
720,000 |
94,750 |
890,000 |
895,000 |
121,000 |
562,000 |
566,000 |
71,800 |
720,000 |
725,000 |
95,500 |
895,000 |
900,000 |
121,750 |
566,000 |
570,000 |
72,400 |
725,000 |
730,000 |
96,250 |
900,000 |
905,000 |
122,500 |
570,000 |
574,000 |
73,000 |
730,000 |
735,000 |
97,000 |
905,000 |
910,000 |
123,250 |
574,000 |
578,000 |
73,600 |
735,000 |
740,000 |
97,750 |
910,000 |
915,000 |
124,000 |
578,000 |
582,000 |
74,200 |
740,000 |
745,000 |
98,500 |
915,000 |
920,000 |
124,750 |
582,000 |
586,000 |
74,800 |
745,000 |
750,000 |
99,250 |
920,000 |
925,000 |
125,500 |
586,000 |
590,000 |
75,400 |
750,000 |
755,000 |
100,000 |
925,000 |
930,000 |
126,250 |
590,000 |
594,000 |
76,000 |
755,000 |
760,000 |
100,750 |
930,000 |
935,000 |
127,000 |
594,000 |
598,000 |
76,600 |
760,000 |
765,000 |
101,500 |
935,000 |
940,000 |
127,750 |
598,000 |
602,000 |
77,200 |
765,000 |
770,000 |
102,250 |
940,000 |
945,000 |
128,500 |
602,000 |
606,000 |
77,800 |
770,000 |
775,000 |
103,000 |
945,000 |
950,000 |
129,250 |
606,000 |
610,000 |
78,400 |
775,000 |
780,000 |
103,750 |
950,000 |
955,000 |
130,000 |
610,000 |
614,000 |
79,000 |
780,000 |
785,000 |
104,500 |
955,000 |
960,000 |
130,750 |
614,000 |
618,000 |
79,600 |
785,000 |
790,000 |
105,250 |
960,000 |
965,000 |
131,500 |
618,000 |
622,000 |
80,200 |
790,000 |
795,000 |
106,000 |
965,000 |
970,000 |
132,250 |
622,000 |
626,000 |
80,800 |
795,000 |
800,000 |
106,750 |
970,000 |
975,000 |
133,000 |
626,000 |
630,000 |
81,400 |
800,000 |
805,000 |
107,500 |
975,000 |
980,000 |
133,750 |
630,000 |
635,000 |
82,000 |
805,000 |
810,000 |
108,250 |
980,000 |
985,000 |
134,500 |
635,000 |
640,000 |
82,750 |
810,000 |
815,000 |
109,000 |
985,000 |
990,000 |
135,250 |
640,000 |
645,000 |
83,500 |
815,000 |
820,000 |
109,750 |
990,000 |
995,000 |
136,000 |
645,000 |
650,000 |
84,250 |
820,000 |
825,000 |
110,500 |
995,000 |
1,000,000 |
136,750 |
650,000 |
655,000 |
85,000 |
825,000 |
830,000 |
111,250 |
1,000,000円 |
137,500 |
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 |
|
9,500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8%に相当する金額 |
|
9,500 |
9,700 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
937 |
9,700 |
9,900 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
969 |
9,900 |
10,100 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,001 |
10,100 |
10,300 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,033 |
10,300 |
10,500 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,065 |
10,500 |
10,700 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,097 |
10,700 |
10,900 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,129 |
10,900 |
11,100 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,161 |
11,100 |
11,300 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,193 |
11,300 |
11,500 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,225 |
11,500 |
11,700 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,257 |
11,700 |
11,900 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,289 |
11,900 |
12,100 |
210 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,321 |
12,100 |
12,300 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,353 |
12,300 |
12,500 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,385 |
12,500 |
12,700 |
260 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,417 |
12,700 |
12,900 |
270 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,449 |
12,900 |
13,100 |
290 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,481 |
13,100 |
13,300 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,513 |
13,300 |
13,500 |
320 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,545 |
13,500 |
13,700 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,577 |
13,700 |
13,900 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,609 |
13,900 |
14,100 |
370 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,641 |
14,100 |
14,300 |
390 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,673 |
14,300 |
14,500 |
400 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,705 |
14,500 |
14,700 |
420 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,737 |
14,700 |
14,900 |
440 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,764 |
14,900 |
15,100 |
470 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,788 |
15,100 |
15,300 |
490 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,812 |
15,300 |
15,500 |
520 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,852 |
15,500 |
15,900 |
550 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,892 |
15,900 |
16,300 |
600 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,972 |
16,300 |
16,700 |
650 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,052 |
16,700 |
17,100 |
700 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,132 |
17,100 |
17,500 |
740 |
220 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,212 |
17,500 |
17,900 |
790 |
250 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,292 |
17,900 |
18,300 |
840 |
280 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,372 |
18,300 |
18,700 |
890 |
310 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,452 |
18,700 |
19,100 |
940 |
350 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,532 |
19,100 |
19,500 |
980 |
380 |
170 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,612 |
19,500 |
19,900 |
1,030 |
410 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,805 |
19,900 |
20,300 |
1,080 |
450 |
230 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,901 |
20,300 |
20,700 |
1,130 |
500 |
260 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,997 |
20,700 |
21,100 |
1,180 |
550 |
300 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,093 |
21,100 |
21,500 |
1,220 |
600 |
330 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,189 |
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 |
21,500 |
21,900 |
1,270 |
650 |
360 |
150 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
3,285 |
21,900 |
22,300 |
1,320 |
690 |
390 |
180 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
3,381 |
22,300 |
22,700 |
1,370 |
740 |
430 |
220 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
3,477 |
22,700 |
23,100 |
1,420 |
790 |
480 |
250 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
3,573 |
23,100 |
23,500 |
1,460 |
840 |
530 |
280 |
160 |
30 |
0 |
0 |
0 |
0 |
0 |
3,669 |
23,500 |
23,900 |
1,510 |
890 |
570 |
310 |
190 |
60 |
0 |
0 |
0 |
0 |
0 |
3,765 |
23,900 |
24,300 |
1,560 |
930 |
620 |
340 |
220 |
90 |
0 |
0 |
0 |
0 |
0 |
3,861 |
24,300 |
24,700 |
1,610 |
980 |
670 |
380 |
250 |
130 |
0 |
0 |
0 |
0 |
0 |
3,957 |
24,700 |
25,100 |
1,660 |
1,030 |
720 |
410 |
280 |
160 |
30 |
0 |
0 |
0 |
0 |
4,053 |
25,100 |
25,500 |
1,700 |
1,080 |
770 |
450 |
320 |
190 |
70 |
0 |
0 |
0 |
0 |
4,149 |
25,500 |
25,900 |
1,750 |
1,130 |
810 |
500 |
350 |
220 |
100 |
0 |
0 |
0 |
0 |
4,245 |
25,900 |
26,300 |
1,800 |
1,170 |
860 |
550 |
380 |
250 |
130 |
0 |
0 |
0 |
0 |
4,341 |
26,300 |
26,700 |
1,850 |
1,220 |
910 |
600 |
410 |
290 |
160 |
40 |
0 |
0 |
0 |
4,437 |
26,700 |
27,100 |
1,900 |
1,270 |
960 |
640 |
460 |
320 |
190 |
70 |
0 |
0 |
0 |
4,533 |
27,100 |
27,500 |
1,940 |
1,320 |
1,010 |
690 |
510 |
350 |
230 |
100 |
0 |
0 |
0 |
4,629 |
27,500 |
28,100 |
2,000 |
1,380 |
1,070 |
750 |
570 |
390 |
270 |
140 |
20 |
0 |
0 |
4,725 |
28,100 |
28,700 |
2,080 |
1,450 |
1,140 |
820 |
640 |
450 |
310 |
190 |
60 |
0 |
0 |
4,869 |
28,700 |
29,300 |
2,150 |
1,520 |
1,210 |
900 |
710 |
520 |
360 |
240 |
110 |
0 |
0 |
5,013 |
29,300 |
29,900 |
2,220 |
1,590 |
1,280 |
970 |
780 |
590 |
410 |
280 |
160 |
30 |
0 |
5,168 |
29,900 |
30,500 |
2,290 |
1,670 |
1,350 |
1,040 |
850 |
670 |
480 |
330 |
210 |
80 |
0 |
5,366 |
30,500 |
31,100 |
2,390 |
1,740 |
1,430 |
1,110 |
930 |
740 |
550 |
380 |
260 |
130 |
10 |
5,552 |
31,100 |
31,700 |
2,480 |
1,810 |
1,500 |
1,180 |
1,000 |
810 |
620 |
430 |
300 |
180 |
50 |
5,726 |
31,700 |
32,300 |
2,580 |
1,880 |
1,570 |
1,260 |
1,070 |
880 |
690 |
510 |
350 |
230 |
100 |
5,900 |
32,300 |
32,900 |
2,680 |
1,950 |
1,640 |
1,330 |
1,140 |
950 |
770 |
580 |
400 |
270 |
150 |
6,074 |
32,900 |
33,500 |
2,770 |
2,030 |
1,710 |
1,400 |
1,210 |
1,030 |
840 |
650 |
460 |
320 |
200 |
6,248 |
33,500 |
34,100 |
2,880 |
2,110 |
1,790 |
1,480 |
1,290 |
1,100 |
920 |
730 |
540 |
380 |
250 |
6,428 |
34,100 |
34,700 |
2,980 |
2,190 |
1,870 |
1,560 |
1,370 |
1,190 |
1,000 |
810 |
620 |
440 |
300 |
6,620 |
34,700 |
35,300 |
3,090 |
2,270 |
1,950 |
1,640 |
1,450 |
1,270 |
1,080 |
890 |
700 |
520 |
360 |
6,812 |
35,300 |
35,900 |
3,200 |
2,370 |
2,040 |
1,720 |
1,540 |
1,350 |
1,160 |
970 |
790 |
600 |
410 |
7,004 |
35,900 |
36,500 |
3,310 |
2,480 |
2,120 |
1,800 |
1,620 |
1,430 |
1,240 |
1,050 |
870 |
680 |
490 |
7,196 |
36,500 |
37,100 |
3,420 |
2,580 |
2,200 |
1,880 |
1,700 |
1,510 |
1,320 |
1,130 |
950 |
760 |
570 |
7,388 |
37,100 |
37,700 |
3,520 |
2,690 |
2,280 |
1,970 |
1,780 |
1,590 |
1,400 |
1,220 |
1,030 |
840 |
650 |
7,580 |
37,700 |
38,300 |
3,630 |
2,800 |
2,380 |
2,050 |
1,860 |
1,670 |
1,480 |
1,300 |
1,110 |
920 |
730 |
7,772 |
38,300 |
38,900 |
3,740 |
2,910 |
2,490 |
2,130 |
1,940 |
1,750 |
1,570 |
1,380 |
1,190 |
1,000 |
820 |
7,964 |
38,900 |
39,500 |
3,850 |
3,020 |
2,600 |
2,210 |
2,020 |
1,830 |
1,650 |
1,460 |
1,270 |
1,080 |
900 |
8,156 |
39,500 |
40,100 |
3,960 |
3,120 |
2,710 |
2,290 |
2,100 |
1,910 |
1,730 |
1,540 |
1,350 |
1,160 |
980 |
8,348 |
40,100 |
40,700 |
4,060 |
3,230 |
2,810 |
2,400 |
2,180 |
2,000 |
1,810 |
1,620 |
1,430 |
1,250 |
1,060 |
8,540 |
40,700 |
41,300 |
4,170 |
3,340 |
2,920 |
2,510 |
2,260 |
2,080 |
1,890 |
1,700 |
1,510 |
1,330 |
1,140 |
8,732 |
41,300 |
41,900 |
4,280 |
3,450 |
3,030 |
2,610 |
2,360 |
2,160 |
1,970 |
1,780 |
1,600 |
1,410 |
1,220 |
8,924 |
41,900 |
42,500 |
4,390 |
3,560 |
3,140 |
2,720 |
2,470 |
2,240 |
2,050 |
1,860 |
1,680 |
1,490 |
1,300 |
9,116 |
42,500 |
43,100 |
4,500 |
3,660 |
3,250 |
2,830 |
2,580 |
2,330 |
2,130 |
1,940 |
1,760 |
1,570 |
1,380 |
9,308 |
43,100 |
43,700 |
4,600 |
3,770 |
3,350 |
2,940 |
2,690 |
2,440 |
2,210 |
2,030 |
1,840 |
1,650 |
1,460 |
9,500 |
43,700 |
44,300 |
4,710 |
3,880 |
3,460 |
3,050 |
2,800 |
2,550 |
2,300 |
2,110 |
1,920 |
1,730 |
1,540 |
9,692 |
44,300 |
44,900 |
4,820 |
3,990 |
3,570 |
3,150 |
2,900 |
2,650 |
2,400 |
2,190 |
2,000 |
1,810 |
1,630 |
9,884 |
44,900 |
45,500 |
4,930 |
4,100 |
3,680 |
3,260 |
3,010 |
2,760 |
2,510 |
2,270 |
2,080 |
1,890 |
1,710 |
10,076 |
45,500 |
46,500 |
5,070 |
4,240 |
3,820 |
3,410 |
3,160 |
2,910 |
2,660 |
2,410 |
2,190 |
2,000 |
1,810 |
10,268 |
46,500 |
47,500 |
5,250 |
4,420 |
4,000 |
3,590 |
3,340 |
3,090 |
2,840 |
2,590 |
2,340 |
2,140 |
1,950 |
10,588 |
47,500 |
48,500 |
5,430 |
4,600 |
4,180 |
3,770 |
3,520 |
3,270 |
3,020 |
2,770 |
2,520 |
2,270 |
2,080 |
10,908 |
48,500 |
49,500 |
5,610 |
4,780 |
4,360 |
3,950 |
3,700 |
3,450 |
3,200 |
2,950 |
2,700 |
2,450 |
2,220 |
11,228 |
49,500 |
50,500 |
5,790 |
4,960 |
4,540 |
4,130 |
3,880 |
3,630 |
3,380 |
3,130 |
2,880 |
2,630 |
2,380 |
11,548 |
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 |
50,500 |
51,500 |
5,970 |
5,140 |
4,720 |
4,310 |
4,060 |
3,810 |
3,560 |
3,310 |
3,060 |
2,810 |
2,560 |
11,877 |
51,500 |
52,500 |
6,150 |
5,320 |
4,900 |
4,490 |
4,240 |
3,990 |
3,740 |
3,490 |
3,240 |
2,990 |
2,740 |
12,297 |
52,500 |
53,500 |
6,330 |
5,500 |
5,080 |
4,670 |
4,420 |
4,170 |
3,920 |
3,670 |
3,420 |
3,170 |
2,920 |
12,717 |
53,500 |
54,500 |
6,510 |
5,680 |
5,260 |
4,850 |
4,600 |
4,350 |
4,100 |
3,850 |
3,600 |
3,350 |
3,100 |
13,137 |
54,500 |
55,500 |
6,690 |
5,860 |
5,440 |
5,030 |
4,780 |
4,530 |
4,280 |
4,030 |
3,780 |
3,530 |
3,280 |
13,557 |
55,500 |
56,500 |
6,870 |
6,040 |
5,620 |
5,210 |
4,960 |
4,710 |
4,460 |
4,210 |
3,960 |
3,710 |
3,460 |
13,977 |
56,500 |
57,500 |
7,050 |
6,220 |
5,800 |
5,390 |
5,140 |
4,890 |
4,640 |
4,390 |
4,140 |
3,890 |
3,640 |
14,397 |
57,500 |
58,500 |
7,230 |
6,400 |
5,980 |
5,570 |
5,320 |
5,070 |
4,820 |
4,570 |
4,320 |
4,070 |
3,820 |
14,817 |
58,500 |
59,500 |
7,440 |
6,580 |
6,160 |
5,750 |
5,500 |
5,250 |
5,000 |
4,750 |
4,500 |
4,250 |
4,000 |
15,230 |
59,500 |
60,500 |
7,670 |
6,760 |
6,340 |
5,930 |
5,680 |
5,430 |
5,180 |
4,930 |
4,680 |
4,430 |
4,180 |
15,605 |
60,500 |
61,500 |
7,890 |
6,940 |
6,520 |
6,110 |
5,860 |
5,610 |
5,360 |
5,110 |
4,860 |
4,610 |
4,360 |
15,980 |
61,500 |
62,500 |
8,120 |
7,120 |
6,700 |
6,290 |
6,040 |
5,790 |
5,540 |
5,290 |
5,040 |
4,790 |
4,540 |
16,355 |
62,500 |
63,500 |
8,340 |
7,300 |
6,880 |
6,470 |
6,220 |
5,970 |
5,720 |
5,470 |
5,220 |
4,970 |
4,720 |
16,730 |
63,500 |
64,500 |
8,570 |
7,530 |
7,060 |
6,650 |
6,400 |
6,150 |
5,900 |
5,650 |
5,400 |
5,150 |
4,900 |
17,105 |
64,500 |
65,500 |
8,790 |
7,750 |
7,240 |
6,830 |
6,580 |
6,330 |
6,080 |
5,830 |
5,580 |
5,330 |
5,080 |
17,480 |
65,500 |
66,500 |
9,020 |
7,980 |
7,450 |
7,010 |
6,760 |
6,510 |
6,260 |
6,010 |
5,760 |
5,510 |
5,260 |
17,855 |
66,500 |
67,500 |
9,250 |
8,210 |
7,690 |
7,190 |
6,940 |
6,690 |
6,440 |
6,190 |
5,940 |
5,690 |
5,440 |
18,230 |
67,500 |
68,500 |
9,500 |
8,460 |
7,940 |
7,420 |
7,140 |
6,890 |
6,640 |
6,390 |
6,140 |
5,890 |
5,640 |
18,584 |
68,500 |
69,500 |
9,750 |
8,710 |
8,190 |
7,670 |
7,350 |
7,090 |
6,840 |
6,590 |
6,340 |
6,090 |
5,840 |
18,934 |
69,500 |
70,500 |
10,000 |
8,960 |
8,440 |
7,920 |
7,600 |
7,290 |
7,040 |
6,790 |
6,540 |
6,290 |
6,040 |
19,284 |
70,500 |
71,500 |
10,250 |
9,210 |
8,690 |
8,170 |
7,850 |
7,540 |
7,240 |
6,990 |
6,740 |
6,490 |
6,240 |
19,634 |
71,500 |
72,500 |
10,500 |
9,460 |
8,940 |
8,420 |
8,100 |
7,790 |
7,480 |
7,190 |
6,940 |
6,690 |
6,440 |
20,009 |
72,500 |
73,500 |
10,750 |
9,710 |
9,190 |
8,670 |
8,350 |
8,040 |
7,730 |
7,420 |
7,140 |
6,890 |
6,640 |
20,459 |
73,500 |
74,500 |
11,000 |
9,960 |
9,440 |
8,920 |
8,600 |
8,290 |
7,980 |
7,670 |
7,350 |
7,090 |
6,840 |
20,909 |
74,500 |
75,500 |
11,250 |
10,210 |
9,690 |
9,170 |
8,850 |
8,540 |
8,230 |
7,920 |
7,600 |
7,290 |
7,040 |
21,359 |
75,500 |
76,500 |
11,500 |
10,460 |
9,940 |
9,420 |
9,100 |
8,790 |
8,480 |
8,170 |
7,850 |
7,540 |
7,240 |
21,809 |
76,500 |
78,000 |
11,810 |
10,770 |
10,250 |
9,730 |
9,420 |
9,100 |
8,790 |
8,480 |
8,170 |
7,850 |
7,540 |
22,259 |
78,000 |
79,500 |
12,190 |
11,150 |
10,620 |
10,100 |
9,790 |
9,480 |
9,170 |
8,850 |
8,540 |
8,230 |
7,920 |
22,934 |
79,500 |
81,000 |
12,560 |
11,520 |
11,000 |
10,480 |
10,170 |
9,850 |
9,540 |
9,230 |
8,920 |
8,600 |
8,290 |
23,609 |
81,000 |
82,500 |
12,940 |
11,900 |
11,370 |
10,850 |
10,540 |
10,230 |
9,920 |
9,600 |
9,290 |
8,980 |
8,670 |
24,284 |
82,500 |
84,000 |
13,310 |
12,270 |
11,750 |
11,230 |
10,920 |
10,600 |
10,290 |
9,980 |
9,670 |
9,350 |
9,040 |
24,959 |
84,000 |
85,500 |
13,690 |
12,650 |
12,120 |
11,600 |
11,290 |
10,980 |
10,670 |
10,350 |
10,040 |
9,730 |
9,420 |
25,634 |
85,500 |
87,000 |
14,060 |
13,020 |
12,500 |
11,980 |
11,670 |
11,350 |
11,040 |
10,730 |
10,420 |
10,100 |
9,790 |
26,309 |
87,000 |
88,500 |
14,440 |
13,400 |
12,870 |
12,350 |
12,040 |
11,730 |
11,420 |
11,100 |
10,790 |
10,480 |
10,170 |
26,984 |
88,500 |
90,000 |
14,810 |
13,770 |
13,250 |
12,730 |
12,420 |
12,100 |
11,790 |
11,480 |
11,170 |
10,850 |
10,540 |
27,659 |
90,000 |
91,500 |
15,190 |
14,150 |
13,620 |
13,100 |
12,790 |
12,480 |
12,170 |
11,850 |
11,540 |
11,230 |
10,920 |
28,334 |
91,500 |
93,000 |
15,560 |
14,520 |
14,000 |
13,480 |
13,170 |
12,850 |
12,540 |
12,230 |
11,920 |
11,600 |
11,290 |
29,009 |
93,000 |
94,500 |
15,940 |
14,900 |
14,370 |
13,850 |
13,540 |
13,230 |
12,920 |
12,600 |
12,290 |
11,980 |
11,670 |
29,684 |
94,500 |
96,000 |
16,310 |
15,270 |
14,750 |
14,230 |
13,920 |
13,600 |
13,290 |
12,980 |
12,670 |
12,350 |
12,040 |
30,359 |
96,000 |
97,500 |
16,690 |
15,650 |
15,120 |
14,600 |
14,290 |
13,980 |
13,670 |
13,350 |
13,040 |
12,730 |
12,420 |
31,034 |
97,500 |
99,000 |
17,060 |
16,020 |
15,500 |
14,980 |
14,670 |
14,350 |
14,040 |
13,730 |
13,420 |
13,100 |
12,790 |
31,709 |
99,000 |
100,500 |
17,440 |
16,400 |
15,870 |
15,350 |
15,040 |
14,730 |
14,420 |
14,100 |
13,790 |
13,480 |
13,170 |
32,384 |
100,500 |
102,000 |
17,830 |
16,770 |
16,250 |
15,730 |
15,420 |
15,100 |
14,790 |
14,480 |
14,170 |
13,850 |
13,540 |
33,059 |
102,000 |
103,500 |
18,280 |
17,150 |
16,620 |
16,100 |
15,790 |
15,480 |
15,170 |
14,850 |
14,540 |
14,230 |
13,920 |
33,675 |
103,500 |
105,000 |
18,730 |
17,520 |
17,000 |
16,480 |
16,170 |
15,850 |
15,540 |
15,230 |
14,920 |
14,600 |
14,290 |
34,275 |
105,000 |
106,500 |
19,180 |
17,930 |
17,370 |
16,850 |
16,540 |
16,230 |
15,920 |
15,600 |
15,290 |
14,980 |
14,670 |
34,875 |
106,500 |
108,000 |
19,630 |
18,380 |
17,760 |
17,230 |
16,920 |
16,600 |
16,290 |
15,980 |
15,670 |
15,350 |
15,040 |
35,475 |
108,000 |
109,500 |
20,080 |
18,830 |
18,210 |
17,600 |
17,290 |
16,980 |
16,670 |
16,350 |
16,040 |
15,730 |
15,420 |
36,075 |
109,500 |
111,000 |
20,530 |
19,280 |
18,660 |
18,030 |
17,670 |
17,350 |
17,040 |
16,730 |
16,420 |
16,100 |
15,790 |
36,675 |
111,000 |
112,500 |
20,980 |
19,730 |
19,110 |
18,480 |
18,110 |
17,730 |
17,420 |
17,100 |
16,790 |
16,480 |
16,170 |
37,275 |
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 |
112,500 |
114,000 |
21,430 |
20,180 |
19,560 |
18,930 |
18,560 |
18,180 |
17,810 |
17,480 |
17,170 |
16,850 |
16,540 |
37,875 |
114,000 |
115,500 |
21,880 |
20,630 |
20,010 |
19,380 |
19,010 |
18,630 |
18,260 |
17,880 |
17,540 |
17,230 |
16,920 |
38,583 |
115,500 |
117,000 |
22,330 |
21,080 |
20,460 |
19,830 |
19,460 |
19,080 |
18,710 |
18,330 |
17,960 |
17,600 |
17,290 |
39,333 |
117,000 |
118,500 |
22,780 |
21,530 |
20,910 |
20,280 |
19,910 |
19,530 |
19,160 |
18,780 |
18,410 |
18,030 |
17,670 |
40,083 |
118,500 |
120,000 |
23,230 |
21,980 |
21,360 |
20,730 |
20,360 |
19,980 |
19,610 |
19,230 |
18,860 |
18,480 |
18,110 |
40,833 |
120,000 |
122,000 |
23,760 |
22,510 |
21,880 |
21,260 |
20,880 |
20,510 |
20,130 |
19,760 |
19,380 |
19,010 |
18,630 |
41,583 |
122,000 |
124,000 |
24,360 |
23,110 |
22,480 |
21,860 |
21,480 |
21,110 |
20,730 |
20,360 |
19,980 |
19,610 |
19,230 |
42,583 |
124,000 |
126,000 |
24,960 |
23,710 |
23,080 |
22,460 |
22,080 |
21,710 |
21,330 |
20,960 |
20,580 |
20,210 |
19,830 |
43,583 |
126,000 |
128,000 |
25,560 |
24,310 |
23,680 |
23,060 |
22,680 |
22,310 |
21,930 |
21,560 |
21,180 |
20,810 |
20,430 |
44,583 |
128,000 |
130,000 |
26,160 |
24,910 |
24,280 |
23,660 |
23,280 |
22,910 |
22,530 |
22,160 |
21,780 |
21,410 |
21,030 |
45,583 |
130,000 |
132,000 |
26,760 |
25,510 |
24,880 |
24,260 |
23,880 |
23,510 |
23,130 |
22,760 |
22,380 |
22,010 |
21,630 |
46,583 |
132,000 |
134,000 |
27,360 |
26,110 |
25,480 |
24,860 |
24,480 |
24,110 |
23,730 |
23,360 |
22,980 |
22,610 |
22,230 |
47,583 |
134,000 |
136,000 |
27,960 |
26,710 |
26,080 |
25,460 |
25,080 |
24,710 |
24,330 |
23,960 |
23,580 |
23,210 |
22,830 |
48,583 |
136,000 |
138,000 |
28,560 |
27,310 |
26,680 |
26,060 |
25,680 |
25,310 |
24,930 |
24,560 |
24,180 |
23,810 |
23,430 |
49,583 |
138,000 |
140,000 |
29,160 |
27,910 |
27,280 |
26,660 |
26,280 |
25,910 |
25,530 |
25,160 |
24,780 |
24,410 |
24,030 |
50,583 |
140,000 |
142,000 |
29,760 |
28,510 |
27,880 |
27,260 |
26,880 |
26,510 |
26,130 |
25,760 |
25,380 |
25,010 |
24,630 |
51,583 |
142,000 |
144,000 |
30,380 |
29,110 |
28,480 |
27,860 |
27,480 |
27,110 |
26,730 |
26,360 |
25,980 |
25,610 |
25,230 |
52,583 |
144,000 |
146,000 |
31,080 |
29,710 |
29,080 |
28,460 |
28,080 |
27,710 |
27,330 |
26,960 |
26,580 |
26,210 |
25,830 |
53,508 |
146,000 |
148,000 |
31,780 |
30,330 |
29,680 |
29,060 |
28,680 |
28,310 |
27,930 |
27,560 |
27,180 |
26,810 |
26,430 |
54,408 |
148,000 |
150,000 |
32,480 |
31,030 |
30,300 |
29,660 |
29,280 |
28,910 |
28,530 |
28,160 |
27,780 |
27,410 |
27,030 |
55,308 |
150,000 |
152,000 |
33,180 |
31,730 |
31,000 |
30,270 |
29,880 |
29,510 |
29,130 |
28,760 |
28,380 |
28,010 |
27,630 |
56,208 |
152,000 |
154,000 |
33,880 |
32,430 |
31,700 |
30,970 |
30,530 |
30,110 |
29,730 |
29,360 |
28,980 |
28,610 |
28,230 |
57,108 |
154,000 |
156,000 |
34,580 |
33,130 |
32,400 |
31,670 |
31,230 |
30,790 |
30,350 |
29,960 |
29,580 |
29,210 |
28,830 |
58,008 |
156,000 |
158,000 |
35,280 |
33,830 |
33,100 |
32,370 |
31,930 |
31,490 |
31,050 |
30,620 |
30,180 |
29,810 |
29,430 |
58,908 |
158,000 |
160,000 |
35,980 |
34,530 |
33,800 |
33,070 |
32,630 |
32,190 |
31,750 |
31,320 |
30,880 |
30,440 |
30,030 |
59,808 |
160,000 |
162,000 |
36,680 |
35,230 |
34,500 |
33,770 |
33,330 |
32,890 |
32,450 |
32,020 |
31,580 |
31,140 |
30,700 |
60,708 |
162,000 |
164,000 |
37,380 |
35,930 |
35,200 |
34,470 |
34,030 |
33,590 |
33,150 |
32,720 |
32,280 |
31,840 |
31,400 |
61,608 |
164,000 |
166,000 |
38,080 |
36,630 |
35,900 |
35,170 |
34,730 |
34,290 |
33,850 |
33,420 |
32,980 |
32,540 |
32,100 |
62,508 |
166,000 |
168,000 |
38,780 |
37,330 |
36,600 |
35,870 |
35,430 |
34,990 |
34,550 |
34,120 |
33,680 |
33,240 |
32,800 |
63,408 |
168,000 |
170,000 |
39,480 |
38,030 |
37,300 |
36,570 |
36,130 |
35,690 |
35,250 |
34,820 |
34,380 |
33,940 |
33,500 |
64,308 |
170,000 |
172,000 |
40,180 |
38,730 |
38,000 |
37,270 |
36,830 |
36,390 |
35,950 |
35,520 |
35,080 |
34,640 |
34,200 |
65,208 |
172,000 |
174,000 |
40,880 |
39,430 |
38,700 |
37,970 |
37,530 |
37,090 |
36,650 |
36,220 |
35,780 |
35,340 |
34,900 |
66,108 |
174,000 |
176,000 |
41,580 |
40,130 |
39,400 |
38,670 |
38,230 |
37,790 |
37,350 |
36,920 |
36,480 |
36,040 |
35,600 |
67,008 |
176,000 |
178,000 |
42,280 |
40,830 |
40,100 |
39,370 |
38,930 |
38,490 |
38,050 |
37,620 |
37,180 |
36,740 |
36,300 |
67,966 |
178,000 |
180,000 |
42,980 |
41,530 |
40,800 |
40,070 |
39,630 |
39,190 |
38,750 |
38,320 |
37,880 |
37,440 |
37,000 |
69,066 |
180,000 |
182,000 |
43,680 |
42,230 |
41,500 |
40,770 |
40,330 |
39,890 |
39,450 |
39,020 |
38,580 |
38,140 |
37,700 |
70,166 |
182,000 |
184,000 |
44,380 |
42,930 |
42,200 |
41,470 |
41,030 |
40,590 |
40,150 |
39,720 |
39,280 |
38,840 |
38,400 |
71,266 |
184,000 |
186,000 |
45,080 |
43,630 |
42,900 |
42,170 |
41,730 |
41,290 |
40,850 |
40,420 |
39,980 |
39,540 |
39,100 |
72,366 |
186,000 |
188,000 |
45,780 |
44,330 |
43,600 |
42,870 |
42,430 |
41,990 |
41,550 |
41,120 |
40,680 |
40,240 |
39,800 |
73,466 |
188,000 |
190,000 |
46,480 |
45,030 |
44,300 |
43,570 |
43,130 |
42,690 |
42,250 |
41,820 |
41,380 |
40,940 |
40,500 |
74,566 |
190,000 |
192,000 |
47,180 |
45,730 |
45,000 |
44,270 |
43,830 |
43,390 |
42,950 |
42,520 |
42,080 |
41,640 |
41,200 |
75,666 |
192,000 |
194,000 |
47,880 |
46,430 |
45,700 |
44,970 |
44,530 |
44,090 |
43,650 |
43,220 |
42,780 |
42,340 |
41,900 |
76,766 |
194,000 |
196,000 |
48,580 |
47,130 |
46,400 |
45,670 |
45,230 |
44,790 |
44,350 |
43,920 |
43,480 |
43,040 |
42,600 |
77,866 |
196,000 |
198,000 |
49,280 |
47,830 |
47,100 |
46,370 |
45,930 |
45,490 |
45,050 |
44,620 |
44,180 |
43,740 |
43,300 |
78,966 |
198,000 |
200,000 |
49,980 |
48,530 |
47,800 |
47,070 |
46,630 |
46,190 |
45,750 |
45,320 |
44,880 |
44,440 |
44,000 |
80,066 |
200,000円 |
50,330 |
48,880 |
48,150 |
47,420 |
46,980 |
46,540 |
46,100 |
45,670 |
45,230 |
44,790 |
44,350 |
81,166 |
|
200,000円をこえ226,000円に満たない金額 |
200,000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200,000円をこえる金額の35%に相当する金額を加算した金額 |
81,116円に、その月の社会保険料控除後の給与の金額のうち200,000円をこえる金額の50%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 |
||
226,000円 |
59,430 |
57,980 |
57,250 |
56,520 |
56,080 |
55,640 |
55,200 |
54,770 |
54,330 |
53,890 |
53,450 |
94,166 |
|
226,000円をこえ351,000円に満たない金額 |
226,000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226,000円をこえる金額の40%に相当する金額を加算した金額 |
94,116円に、その月の社会保険料控除後の給与の金額のうち226,000円をこえる金額の55%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 |
||
351,000円 |
109,430 |
107,980 |
107,250 |
106,520 |
106,080 |
105,640 |
105,200 |
104,770 |
104,330 |
103,890 |
103,450 |
162,916 |
|
351,000円をこえ518,000円に満たない金額 |
351,000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351,000円をこえる金額の45%に相当する金額を加算した金額 |
162,916円に、その月の社会保険料控除後の給与の金額のうち351,000円をこえる金額の60%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 |
||
518,000円 |
184,580 |
183,130 |
182,400 |
181,670 |
181,230 |
180,790 |
180,350 |
179,920 |
179,480 |
179,040 |
178,600 |
263,116 |
|
518,000円をこえる金額 |
518,000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518,000円をこえる金額の50%に相当する金額を加算した金額 |
263,116円に、その月の社会保険料控除後の給与の金額のうち518,000円をこえる金額の65%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200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200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417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遺族年金(不具者に該当する場合には、障害年金)を受ける者であるときは、584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417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 |
円 |
320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8%に相当する金額 |
0 |
|
320 |
330 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33 |
0 |
330 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
34 |
0 |
340 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
36 |
0 |
350 |
360 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
37 |
0 |
360 |
370 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
39 |
0 |
370 |
380 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
41 |
0 |
380 |
390 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
42 |
0 |
390 |
400 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
44 |
0 |
400 |
410 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
45 |
0 |
410 |
420 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
47 |
0 |
420 |
430 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
49 |
0 |
430 |
440 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
50 |
0 |
440 |
450 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
52 |
0 |
450 |
460 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
53 |
0 |
460 |
470 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
55 |
0 |
470 |
480 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
57 |
0 |
480 |
490 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
58 |
0 |
490 |
500 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
59 |
0 |
500 |
510 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
60 |
0 |
510 |
520 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
62 |
0 |
520 |
530 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
64 |
0 |
530 |
540 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
65 |
0 |
540 |
550 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
67 |
0 |
550 |
560 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
70 |
0 |
560 |
570 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
72 |
0 |
570 |
580 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
75 |
0 |
580 |
590 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
76 |
0 |
590 |
600 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
79 |
0 |
600 |
610 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
81 |
0 |
610 |
620 |
30 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
84 |
0 |
620 |
630 |
30 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
87 |
0 |
630 |
640 |
30 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
88 |
0 |
640 |
650 |
35 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
91 |
0 |
650 |
660 |
35 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
93 |
0 |
660 |
670 |
35 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
96 |
0 |
670 |
680 |
35 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
99 |
0 |
680 |
700 |
40 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
700 |
720 |
40 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
103 |
0 |
720 |
740 |
45 |
25 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
111 |
0 |
740 |
760 |
45 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
115 |
0 |
760 |
780 |
50 |
30 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
780 |
800 |
50 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
124 |
0 |
800 |
820 |
55 |
30 |
20 |
10 |
5 |
5 |
0 |
0 |
0 |
0 |
0 |
129 |
0 |
820 |
840 |
55 |
35 |
25 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
135 |
0 |
840 |
860 |
60 |
35 |
25 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
139 |
0 |
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 |
860 |
880 |
60 |
40 |
30 |
20 |
10 |
10 |
5 |
0 |
0 |
0 |
0 |
144 |
0 |
880 |
900 |
65 |
40 |
30 |
20 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
148 |
0 |
900 |
920 |
65 |
45 |
35 |
25 |
15 |
10 |
5 |
5 |
0 |
0 |
0 |
153 |
0 |
920 |
940 |
70 |
45 |
35 |
25 |
20 |
15 |
10 |
5 |
0 |
0 |
0 |
159 |
1 |
940 |
960 |
70 |
50 |
40 |
30 |
20 |
15 |
10 |
5 |
0 |
0 |
0 |
163 |
3 |
960 |
980 |
70 |
50 |
40 |
30 |
25 |
20 |
10 |
5 |
5 |
0 |
0 |
168 |
4 |
980 |
1,000 |
75 |
55 |
45 |
35 |
25 |
20 |
15 |
10 |
5 |
0 |
0 |
172 |
6 |
1,000 |
1,020 |
75 |
55 |
45 |
35 |
30 |
25 |
15 |
10 |
5 |
0 |
0 |
179 |
7 |
1,020 |
1,040 |
80 |
60 |
50 |
40 |
30 |
25 |
20 |
10 |
10 |
5 |
0 |
185 |
9 |
1,040 |
1,060 |
85 |
60 |
50 |
40 |
35 |
30 |
20 |
15 |
10 |
5 |
0 |
191 |
11 |
1,060 |
1,080 |
85 |
65 |
55 |
45 |
35 |
30 |
25 |
15 |
10 |
5 |
5 |
197 |
12 |
1,080 |
1,100 |
90 |
65 |
55 |
45 |
40 |
30 |
25 |
20 |
15 |
10 |
5 |
203 |
14 |
1,100 |
1,120 |
95 |
70 |
60 |
45 |
40 |
35 |
30 |
20 |
15 |
10 |
5 |
208 |
15 |
1,120 |
1,140 |
95 |
70 |
60 |
50 |
45 |
35 |
30 |
25 |
20 |
10 |
10 |
215 |
17 |
1,140 |
1,160 |
100 |
75 |
65 |
55 |
45 |
40 |
35 |
30 |
20 |
15 |
10 |
221 |
19 |
1,160 |
1,180 |
105 |
75 |
65 |
55 |
50 |
45 |
35 |
30 |
25 |
20 |
10 |
228 |
22 |
1,180 |
1,200 |
110 |
80 |
70 |
60 |
50 |
45 |
40 |
35 |
25 |
20 |
15 |
234 |
24 |
1,200 |
1,220 |
110 |
85 |
70 |
60 |
55 |
50 |
40 |
35 |
30 |
25 |
15 |
241 |
26 |
1,220 |
1,240 |
115 |
85 |
75 |
65 |
55 |
50 |
45 |
40 |
30 |
25 |
20 |
247 |
29 |
1,240 |
1,260 |
120 |
90 |
75 |
65 |
60 |
55 |
45 |
40 |
35 |
30 |
20 |
253 |
31 |
1,260 |
1,280 |
120 |
95 |
80 |
70 |
65 |
55 |
50 |
45 |
35 |
30 |
25 |
260 |
34 |
1,280 |
1,300 |
125 |
100 |
85 |
70 |
65 |
60 |
55 |
45 |
40 |
35 |
30 |
266 |
36 |
1,300 |
1,320 |
130 |
100 |
85 |
75 |
70 |
60 |
55 |
50 |
45 |
35 |
30 |
273 |
38 |
1,320 |
1,340 |
135 |
105 |
90 |
75 |
70 |
65 |
60 |
50 |
45 |
40 |
35 |
279 |
41 |
1,340 |
1,360 |
135 |
110 |
95 |
80 |
75 |
65 |
60 |
55 |
50 |
40 |
35 |
285 |
43 |
1,360 |
1,380 |
140 |
110 |
100 |
85 |
75 |
70 |
65 |
55 |
50 |
45 |
40 |
292 |
46 |
1,380 |
1,400 |
145 |
115 |
100 |
90 |
80 |
75 |
65 |
60 |
55 |
45 |
40 |
298 |
48 |
1,400 |
1,440 |
150 |
120 |
105 |
95 |
85 |
75 |
70 |
65 |
60 |
50 |
45 |
305 |
50 |
1,440 |
1,480 |
155 |
130 |
115 |
100 |
90 |
85 |
75 |
70 |
65 |
55 |
50 |
317 |
55 |
1,480 |
1,520 |
165 |
135 |
120 |
110 |
100 |
90 |
80 |
75 |
70 |
60 |
55 |
330 |
60 |
1,520 |
1,560 |
170 |
145 |
130 |
115 |
105 |
100 |
90 |
80 |
75 |
70 |
60 |
343 |
65 |
1,560 |
1,600 |
180 |
150 |
135 |
120 |
115 |
105 |
95 |
90 |
80 |
75 |
65 |
356 |
70 |
1,600 |
1,640 |
185 |
155 |
145 |
130 |
120 |
110 |
105 |
95 |
85 |
80 |
70 |
369 |
76 |
1,640 |
1,680 |
190 |
165 |
150 |
135 |
130 |
120 |
110 |
105 |
95 |
85 |
80 |
381 |
81 |
1,680 |
1,720 |
200 |
170 |
160 |
145 |
135 |
125 |
120 |
110 |
100 |
95 |
85 |
394 |
87 |
1,720 |
1,760 |
205 |
180 |
165 |
150 |
140 |
135 |
125 |
115 |
110 |
100 |
90 |
410 |
92 |
1,760 |
1,800 |
215 |
185 |
170 |
160 |
150 |
140 |
135 |
125 |
115 |
110 |
100 |
427 |
97 |
1,800 |
1,840 |
220 |
195 |
180 |
165 |
155 |
150 |
140 |
130 |
125 |
115 |
105 |
444 |
103 |
1,840 |
1,880 |
230 |
200 |
185 |
170 |
165 |
155 |
145 |
140 |
130 |
120 |
115 |
460 |
109 |
1,880 |
1,920 |
235 |
210 |
195 |
180 |
170 |
165 |
155 |
145 |
140 |
130 |
120 |
477 |
117 |
1,920 |
1,960 |
245 |
215 |
200 |
185 |
180 |
170 |
160 |
155 |
145 |
135 |
130 |
494 |
124 |
1,960 |
2,000 |
250 |
220 |
210 |
195 |
185 |
175 |
170 |
160 |
150 |
145 |
135 |
511 |
131 |
2,000 |
2,040 |
260 |
230 |
215 |
200 |
195 |
185 |
175 |
170 |
160 |
150 |
140 |
526 |
138 |
2,040 |
2,080 |
270 |
235 |
220 |
210 |
200 |
190 |
185 |
175 |
165 |
160 |
150 |
541 |
145 |
2,080 |
2,120 |
280 |
245 |
230 |
215 |
205 |
200 |
190 |
180 |
175 |
165 |
155 |
556 |
153 |
2,120 |
2,160 |
285 |
250 |
235 |
225 |
215 |
205 |
200 |
190 |
180 |
170 |
165 |
571 |
160 |
2,160 |
2,200 |
295 |
260 |
245 |
230 |
220 |
215 |
205 |
195 |
190 |
180 |
170 |
586 |
167 |
2,200 |
2,240 |
305 |
270 |
255 |
235 |
230 |
220 |
210 |
205 |
195 |
185 |
180 |
601 |
174 |
2,240 |
2,280 |
315 |
280 |
260 |
245 |
235 |
230 |
220 |
210 |
205 |
195 |
185 |
615 |
181 |
2,280 |
2,320 |
325 |
290 |
270 |
255 |
245 |
235 |
230 |
220 |
210 |
205 |
195 |
629 |
189 |
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 |
2,320 |
2,360 |
335 |
300 |
280 |
265 |
255 |
245 |
235 |
225 |
220 |
210 |
200 |
643 |
196 |
2,360 |
2,400 |
345 |
310 |
290 |
275 |
265 |
255 |
245 |
235 |
225 |
220 |
210 |
657 |
203 |
2,400 |
2,440 |
355 |
320 |
300 |
285 |
275 |
265 |
255 |
245 |
235 |
225 |
220 |
674 |
210 |
2,440 |
2,480 |
365 |
330 |
310 |
295 |
285 |
275 |
265 |
255 |
245 |
235 |
225 |
692 |
217 |
2,480 |
2,520 |
375 |
340 |
320 |
305 |
295 |
285 |
275 |
265 |
250 |
245 |
235 |
710 |
225 |
2,520 |
2,560 |
385 |
350 |
330 |
315 |
305 |
295 |
285 |
275 |
260 |
250 |
240 |
728 |
232 |
2,560 |
2,600 |
395 |
360 |
340 |
325 |
315 |
305 |
295 |
285 |
270 |
260 |
250 |
746 |
239 |
2,600 |
2,640 |
405 |
370 |
350 |
335 |
325 |
315 |
305 |
295 |
280 |
270 |
260 |
764 |
246 |
2,640 |
2,700 |
415 |
380 |
365 |
345 |
335 |
325 |
315 |
305 |
295 |
285 |
275 |
782 |
253 |
2,700 |
2,760 |
430 |
395 |
380 |
360 |
350 |
340 |
330 |
320 |
310 |
300 |
290 |
809 |
264 |
2,760 |
2,820 |
445 |
410 |
395 |
375 |
365 |
355 |
345 |
335 |
325 |
315 |
305 |
836 |
275 |
2,820 |
2,880 |
460 |
425 |
410 |
390 |
380 |
370 |
360 |
350 |
340 |
330 |
320 |
863 |
286 |
2,880 |
2,940 |
475 |
440 |
425 |
405 |
395 |
385 |
375 |
365 |
355 |
345 |
335 |
890 |
297 |
2,940 |
3,000 |
490 |
455 |
440 |
420 |
410 |
400 |
390 |
380 |
370 |
360 |
350 |
917 |
307 |
3,000 |
3,060 |
505 |
470 |
455 |
435 |
425 |
415 |
405 |
395 |
385 |
375 |
365 |
944 |
318 |
3,060 |
3,120 |
520 |
485 |
470 |
450 |
440 |
430 |
420 |
410 |
400 |
390 |
380 |
971 |
329 |
3,120 |
3,180 |
535 |
500 |
485 |
465 |
455 |
445 |
435 |
425 |
415 |
405 |
395 |
998 |
344 |
3,180 |
3,240 |
550 |
515 |
500 |
480 |
470 |
460 |
450 |
440 |
430 |
420 |
410 |
1,025 |
359 |
3,240 |
3,300 |
565 |
530 |
515 |
495 |
485 |
475 |
465 |
455 |
445 |
435 |
425 |
1,052 |
374 |
3,300 |
3,360 |
580 |
545 |
530 |
510 |
500 |
490 |
480 |
470 |
460 |
450 |
440 |
1,079 |
389 |
3,360 |
3,420 |
600 |
560 |
545 |
525 |
515 |
505 |
495 |
485 |
475 |
465 |
455 |
1,106 |
404 |
3,420 |
3,480 |
615 |
575 |
560 |
540 |
530 |
520 |
510 |
500 |
490 |
480 |
470 |
1,131 |
419 |
3,480 |
3,540 |
635 |
595 |
575 |
555 |
545 |
535 |
525 |
515 |
505 |
495 |
485 |
1,155 |
434 |
3,540 |
3,600 |
650 |
610 |
590 |
570 |
560 |
550 |
540 |
530 |
520 |
510 |
500 |
1,179 |
449 |
3,600 |
3,660 |
670 |
630 |
610 |
585 |
575 |
565 |
555 |
545 |
535 |
525 |
515 |
1,203 |
464 |
3,660 |
3,720 |
690 |
645 |
625 |
605 |
590 |
580 |
570 |
560 |
550 |
540 |
530 |
1,227 |
479 |
3,720 |
3,780 |
705 |
665 |
645 |
625 |
610 |
595 |
585 |
575 |
565 |
555 |
545 |
1,251 |
494 |
3,780 |
3,840 |
725 |
685 |
660 |
640 |
630 |
615 |
605 |
590 |
580 |
570 |
560 |
1,276 |
509 |
3,840 |
3,900 |
740 |
700 |
680 |
660 |
645 |
635 |
620 |
610 |
595 |
585 |
575 |
1,306 |
524 |
3,900 |
3,960 |
760 |
720 |
700 |
675 |
665 |
650 |
640 |
625 |
615 |
600 |
590 |
1,336 |
539 |
3,960 |
4,020 |
780 |
735 |
715 |
695 |
680 |
670 |
655 |
645 |
630 |
620 |
605 |
1,366 |
554 |
4,020 |
4,080 |
795 |
755 |
735 |
715 |
700 |
685 |
675 |
665 |
650 |
635 |
625 |
1,396 |
569 |
4,080 |
4,140 |
815 |
775 |
750 |
730 |
720 |
705 |
695 |
680 |
670 |
655 |
640 |
1,426 |
584 |
4,140 |
4,200 |
830 |
790 |
770 |
750 |
735 |
725 |
710 |
700 |
685 |
675 |
660 |
1,456 |
599 |
4,200 |
4,260 |
850 |
810 |
790 |
765 |
755 |
740 |
730 |
715 |
705 |
690 |
680 |
1,486 |
614 |
4,260 |
4,320 |
870 |
825 |
805 |
785 |
770 |
760 |
745 |
735 |
720 |
710 |
695 |
1,516 |
629 |
4,320 |
4,380 |
885 |
845 |
825 |
805 |
790 |
775 |
765 |
750 |
740 |
725 |
715 |
1,546 |
644 |
4,380 |
4,440 |
905 |
865 |
840 |
820 |
810 |
795 |
785 |
770 |
760 |
745 |
730 |
1,576 |
659 |
4,440 |
4,500 |
920 |
880 |
860 |
840 |
825 |
815 |
800 |
790 |
775 |
765 |
750 |
1,606 |
674 |
4,500 |
4,580 |
945 |
900 |
880 |
860 |
845 |
835 |
820 |
810 |
795 |
785 |
770 |
1,636 |
689 |
4,580 |
4,660 |
965 |
925 |
905 |
885 |
870 |
860 |
845 |
835 |
820 |
810 |
795 |
1,676 |
709 |
4,660 |
4,740 |
990 |
950 |
930 |
910 |
895 |
880 |
870 |
855 |
845 |
830 |
820 |
1,716 |
729 |
4,740 |
4,820 |
1,015 |
975 |
955 |
930 |
920 |
905 |
895 |
880 |
870 |
855 |
845 |
1,756 |
749 |
4,820 |
4,900 |
1,045 |
1,000 |
975 |
955 |
945 |
930 |
920 |
905 |
895 |
880 |
865 |
1,792 |
769 |
4,900 |
4,980 |
1,075 |
1,025 |
1,000 |
980 |
965 |
955 |
940 |
930 |
915 |
905 |
890 |
1,828 |
789 |
4,980 |
5,060 |
1,100 |
1,050 |
1,030 |
1,005 |
990 |
980 |
965 |
955 |
940 |
930 |
915 |
1,864 |
810 |
5,060 |
5,140 |
1,130 |
1,080 |
1,055 |
1,030 |
1,015 |
1,000 |
990 |
975 |
965 |
950 |
940 |
1,900 |
834 |
5,140 |
5,220 |
1,155 |
1,110 |
1,085 |
1,060 |
1,045 |
1,030 |
1,015 |
1,000 |
990 |
975 |
965 |
1,936 |
858 |
5,220 |
5,300 |
1,185 |
1,135 |
1,110 |
1,085 |
1,075 |
1,060 |
1,045 |
1,030 |
1,015 |
1,000 |
985 |
1,972 |
882 |
5,300 |
5,380 |
1,215 |
1,165 |
1,140 |
1,115 |
1,100 |
1,085 |
1,070 |
1,055 |
1,040 |
1,025 |
1,015 |
2,008 |
906 |
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 |
5,380 |
5,460 |
1,240 |
1,190 |
1,170 |
1,145 |
1,130 |
1,115 |
1,100 |
1,085 |
1,070 |
1,055 |
1,040 |
2,044 |
930 |
5,460 |
5,540 |
1,270 |
1,220 |
1,195 |
1,170 |
1,155 |
1,140 |
1,125 |
1,115 |
1,100 |
1,085 |
1,070 |
2,080 |
954 |
5,540 |
5,620 |
1,295 |
1,250 |
1,225 |
1,200 |
1,185 |
1,170 |
1,155 |
1,140 |
1,125 |
1,110 |
1,095 |
2,116 |
978 |
5,620 |
5,700 |
1,325 |
1,275 |
1,250 |
1,225 |
1,215 |
1,200 |
1,185 |
1,170 |
1,155 |
1,140 |
1,125 |
2,152 |
1,002 |
5,700 |
5,780 |
1,355 |
1,305 |
1,280 |
1,255 |
1,240 |
1,225 |
1,210 |
1,195 |
1,180 |
1,165 |
1,155 |
2,188 |
1,026 |
5,780 |
5,860 |
1,380 |
1,330 |
1,310 |
1,285 |
1,270 |
1,255 |
1,240 |
1,225 |
1,210 |
1,195 |
1,180 |
2,224 |
1,050 |
5,860 |
5,940 |
1,410 |
1,360 |
1,335 |
1,310 |
1,295 |
1,280 |
1,265 |
1,255 |
1,240 |
1,225 |
1,210 |
2,261 |
1,074 |
5,940 |
6,020 |
1,435 |
1,390 |
1,365 |
1,340 |
1,325 |
1,310 |
1,295 |
1,280 |
1,265 |
1,250 |
1,235 |
2,305 |
1,098 |
6,020 |
6,100 |
1,465 |
1,415 |
1,390 |
1,365 |
1,355 |
1,340 |
1,325 |
1,310 |
1,295 |
1,280 |
1,265 |
2,349 |
1,122 |
6,100 |
6,180 |
1,495 |
1,445 |
1,420 |
1,395 |
1,380 |
1,365 |
1,350 |
1,335 |
1,320 |
1,305 |
1,295 |
2,393 |
1,146 |
6,180 |
6,260 |
1,520 |
1,470 |
1,450 |
1,425 |
1,410 |
1,395 |
1,380 |
1,365 |
1,350 |
1,335 |
1,320 |
2,437 |
1,170 |
6,260 |
6,340 |
1,550 |
1,500 |
1,475 |
1,450 |
1,435 |
1,420 |
1,405 |
1,395 |
1,380 |
1,365 |
1,350 |
2,481 |
1,194 |
6,340 |
6,420 |
1,575 |
1,530 |
1,505 |
1,480 |
1,465 |
1,450 |
1,435 |
1,420 |
1,405 |
1,390 |
1,375 |
2,525 |
1,218 |
6,420 |
6,500 |
1,605 |
1,555 |
1,530 |
1,505 |
1,495 |
1,480 |
1,465 |
1,450 |
1,435 |
1,420 |
1,405 |
2,569 |
1,242 |
6,500円 |
1,620 |
1,570 |
1,545 |
1,520 |
1,505 |
1,490 |
1,475 |
1,465 |
1,450 |
1,435 |
1,420 |
2,613 |
1,266 |
|
6,500円をこえ7,530円に満たない金額 |
6,500円の場合の税額に、その日の社会保険料控除後の給与の金額のうち6,500円をこえる金額の35%に相当する金額を加算した金額 |
2,613円に、その日の社会保険料控除後の給与の金額のうち6,500円をこえる金額の50%に相当する金額を加算した金額 |
1,266円に、その日の社会保険料控除後の給与の金額のうち6,500円をこえる金額の35%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 |
円 |
||
7,530円 |
1,980 |
1,930 |
1,905 |
1,880 |
1,865 |
1,850 |
1,835 |
1,825 |
1,810 |
1,795 |
1,780 |
3,128 |
1,626 |
|
7,530円をこえ11,700円に満たない金額 |
7,530円の場合の税額に、その日の社会保険料控除後の給与の金額のうち7,530円をこえる金額の40%に相当する金額を加算した金額 |
3,128円に、その日の社会保険料控除後の給与の金額のうち7,530円をこえる金額の55%に相当する金額を加算した金額 |
1,626円に、その日の社会保険料控除後の給与の金額のうち7,530円をこえる金額の40%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 |
円 |
||
11,700円 |
3,645 |
3,600 |
3,575 |
3,550 |
3,535 |
3,520 |
3,505 |
3,490 |
3,475 |
3,460 |
3,445 |
5,421 |
3,294 |
|
11,700円をこえ17,250円に満たない金額 |
11,700円の場合の税額に、その日の社会保険料控除後の給与の金額のうち11,700円をこえる金額の45%に相当する金額を加算した金額 |
5,421円に、その日の社会保険料控除後の給与の金額のうち11,700円をこえる金額の60%に相当する金額を加算した金額 |
3,294円に、その日の社会保険料控除後の給与の金額のうち11,700円をこえる金額の45%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 |
||||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
17,250円 |
6,145 |
6,095 |
6,070 |
6,045 |
6,030 |
6,015 |
6,000 |
5,990 |
5,975 |
5,960 |
5,945 |
8,751 |
5,791 |
|
17,250円をこえる金額 |
17,250円の場合の税額に、その日の社会保険料控除後の給与の金額のうち17,250円をこえる金額の50%に相当する金額を加算した金額 |
8,751円に、その日の社会保険料控除後の給与の金額のうち17,250円をこえる金額の65%に相当する金額を加算した金額 |
5,791円に、その日の社会保険料控除後の給与の金額のうち17,250円をこえる金額の50%に相当する金額を加算した金額 |
|||||||||||
扶養親族の数が10人をこえる場合には、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7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7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14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遺族年金(不具者に該当する場合には、障害年金)を受ける者であるときは、20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14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摘要がある場合 |
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等の金額 |
|||||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
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 |
7,500円未満 |
11,700円未満 |
13,800円未満 |
15,800円未満 |
17,100円未満 |
18,300円未満 |
19,600円未満 |
20,800円未満 |
22,100円未満 |
23,300円未満 |
24,600円未満 |
1,000円未満 |
||||||||||||
2 |
7,500 |
7,900 |
11,700 |
12,300 |
13,800 |
14,500 |
15,800 |
16,700 |
17,100 |
18,000 |
18,300 |
19,300 |
19,600 |
20,600 |
20,800 |
21,900 |
22,100 |
23,200 |
23,300 |
24,600 |
24,600 |
25,900 |
1,000 |
2,100 |
4 |
7,900 |
8,300 |
12,300 |
13,000 |
14,500 |
15,300 |
16,700 |
17,600 |
18,000 |
19,000 |
19,300 |
20,400 |
20,600 |
21,800 |
21,900 |
23,100 |
23,200 |
24,500 |
24,600 |
25,900 |
25,900 |
27,200 |
2,100 |
3,300 |
6 |
8,300 |
8,800 |
13,000 |
13,700 |
15,300 |
16,200 |
17,600 |
18,700 |
19,000 |
20,100 |
20,400 |
21,600 |
21,800 |
23,000 |
23,100 |
24,500 |
24,500 |
26,000 |
25,900 |
27,400 |
27,200 |
28,600 |
3,300 |
4,500 |
8 |
8,800 |
9,400 |
13,700 |
14,600 |
16,200 |
17,200 |
18,700 |
19,800 |
20,100 |
21,400 |
21,600 |
22,900 |
23,000 |
24,200 |
24,500 |
25,600 |
26,000 |
27,000 |
27,400 |
28,300 |
28,600 |
29,600 |
4,500 |
6,500 |
10 |
9,400 |
13,000 |
14,600 |
15,800 |
17,200 |
19,900 |
19,800 |
22,200 |
21,400 |
23,600 |
22,900 |
25,000 |
24,200 |
26,400 |
25,600 |
27,500 |
27,000 |
28,400 |
28,300 |
29,400 |
29,600 |
30,600 |
6,500 |
6,900 |
12 |
13,000 |
14,600 |
15,800 |
19,800 |
19,900 |
22,400 |
22,200 |
25,000 |
23,600 |
26,600 |
25,000 |
27,700 |
26,400 |
28,700 |
27,500 |
29,800 |
28,400 |
30,900 |
29,400 |
31,900 |
30,600 |
33,000 |
6,900 |
7,300 |
14 |
14,600 |
26,800 |
19,800 |
29,800 |
22,400 |
31,300 |
25,000 |
32,700 |
26,600 |
33,700 |
27,700 |
34,800 |
28,700 |
36,000 |
29,800 |
37,100 |
30,900 |
38,300 |
31,900 |
39,400 |
33,000 |
40,500 |
7,300 |
14,200 |
16 |
26,800 |
28,800 |
29,800 |
32,100 |
31,300 |
33,800 |
32,700 |
35,800 |
33,700 |
37,100 |
34,800 |
38,300 |
36,000 |
39,600 |
37,100 |
40,800 |
38,300 |
42,100 |
39,400 |
43,300 |
40,500 |
44,600 |
14,200 |
15,000 |
18 |
28,800 |
33,300 |
32,100 |
35,200 |
33,800 |
37,500 |
35,800 |
39,800 |
37,100 |
41,200 |
38,300 |
42,600 |
39,600 |
44,000 |
40,800 |
45,400 |
42,100 |
46,800 |
43,300 |
48,100 |
44,600 |
49,500 |
15,000 |
27,300 |
20 |
33,300 |
51,200 |
35,200 |
54,500 |
37,500 |
55,800 |
39,800 |
57,100 |
41,200 |
57,800 |
42,600 |
58,600 |
44,000 |
59,300 |
45,400 |
60,100 |
46,800 |
60,900 |
48,100 |
61,600 |
49,500 |
62,400 |
27,300 |
28,800 |
22 |
51,200 |
55,400 |
54,500 |
58,100 |
55,800 |
59,400 |
57,100 |
60,800 |
57,800 |
61,600 |
58,600 |
62,400 |
59,300 |
63,200 |
60,100 |
64,000 |
60,900 |
64,800 |
61,600 |
65,600 |
62,400 |
66,400 |
28,800 |
31,700 |
24 |
55,400 |
60,600 |
58,100 |
62,100 |
59,400 |
63,500 |
60,800 |
64,900 |
61,600 |
65,800 |
62,400 |
66,700 |
63,200 |
67,900 |
64,000 |
69,000 |
64,800 |
70,200 |
65,600 |
71,400 |
66,400 |
72,600 |
31,700 |
33,300 |
26 |
60,600 |
84,000 |
62,100 |
87,500 |
63,500 |
89,200 |
64,900 |
91,000 |
65,800 |
92,000 |
66,700 |
93,100 |
67,900 |
94,100 |
69,000 |
95,100 |
70,200 |
96,200 |
71,400 |
97,200 |
72,600 |
98,300 |
33,300 |
45,800 |
28 |
84,000 |
91,700 |
87,500 |
95,500 |
89,200 |
97,300 |
91,000 |
99,200 |
92,000 |
100,400 |
93,100 |
101,500 |
94,100 |
102,700 |
95,100 |
103,800 |
96,200 |
104,900 |
97,200 |
106,100 |
98,300 |
107,200 |
45,800 |
48,000 |
30 |
91,700 |
100,800 |
95,500 |
105,000 |
97,300 |
107,100 |
99,200 |
109,200 |
100,400 |
110,400 |
101,500 |
111,700 |
102,700 |
112,900 |
103,800 |
114,200 |
104,900 |
115,400 |
106,100 |
116,700 |
107,200 |
117,900 |
48,000 |
50,400 |
32 |
100,800 |
123,900 |
105,000 |
127,500 |
107,100 |
129,300 |
109,200 |
131,200 |
110,400 |
132,200 |
111,700 |
133,300 |
112,900 |
134,400 |
114,200 |
135,500 |
115,400 |
136,600 |
116,700 |
137,700 |
117,900 |
138,800 |
50,400 |
66,300 |
34 |
123,900 |
135,700 |
127,500 |
139,700 |
129,300 |
141,700 |
131,200 |
143,700 |
132,200 |
144,800 |
133,300 |
146,000 |
134,400 |
147,200 |
135,500 |
148,400 |
136,600 |
149,600 |
137,700 |
150,800 |
138,800 |
152,000 |
66,300 |
69,500 |
36 |
135,700 |
188,200 |
139,700 |
191,700 |
141,700 |
193,400 |
143,700 |
195,100 |
144,800 |
196,200 |
146,000 |
197,200 |
147,200 |
198,300 |
148,400 |
199,300 |
149,600 |
200,300 |
150,800 |
201,400 |
152,000 |
202,400 |
69,500 |
102,700 |
38 |
188,200 |
205,300 |
191,700 |
209,100 |
193,400 |
211,000 |
195,100 |
212,900 |
196,200 |
214,000 |
197,200 |
215,200 |
198,300 |
216,300 |
199,300 |
217,400 |
200,300 |
218,600 |
201,400 |
219,700 |
202,400 |
220,800 |
102,700 |
107,500 |
40 |
205,300 |
225,800 |
209,100 |
230,000 |
211,000 |
232,100 |
212,900 |
234,200 |
214,000 |
235,400 |
215,200 |
236,700 |
216,300 |
237,900 |
217,400 |
239,200 |
218,600 |
240,400 |
219,700 |
241,700 |
220,800 |
242,900 |
107,500 |
112,900 |
42 |
225,800 |
305,100 |
230,000 |
308,700 |
232,100 |
310,500 |
234,200 |
312,300 |
235,400 |
313,400 |
236,700 |
314,500 |
237,900 |
315,600 |
239,200 |
316,700 |
240,400 |
317,800 |
241,700 |
318,800 |
242,900 |
319,900 |
112,900 |
163,200 |
44 |
305,100 |
334,100 |
308,700 |
338,100 |
310,500 |
340,100 |
312,300 |
342,100 |
313,400 |
343,300 |
314,500 |
344,400 |
315,600 |
345,600 |
316,700 |
346,800 |
317,800 |
348,000 |
318,800 |
349,200 |
319,900 |
350,400 |
163,200 |
171,200 |
46 |
334,100 |
431,300 |
338,100 |
434,700 |
340,100 |
436,500 |
342,100 |
438,200 |
343,300 |
439,200 |
344,400 |
440,300 |
345,600 |
441,300 |
346,800 |
442,400 |
348,000 |
443,400 |
349,200 |
444,400 |
350,400 |
445,500 |
171,200 |
235,200 |
48 |
431,300 |
470,500 |
434,700 |
474,200 |
436,500 |
476,100 |
438,200 |
478,000 |
439,200 |
479,200 |
440,300 |
480,300 |
441,300 |
481,400 |
442,400 |
482,600 |
443,400 |
483,700 |
444,400 |
484,800 |
445,500 |
486,000 |
235,200 |
246,400 |
50 |
470,500円以上 |
474,200円以上 |
476,100円以上 |
478,000円以上 |
479,200円以上 |
480,300円以上 |
481,400円以上 |
482,600円以上 |
483,700円以上 |
484,800円以上 |
486,000円以上 |
246,400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 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,000円未満 |
0 |
50,000 |
51,000 |
2,500 |
140,000 |
142,000 |
8,000 |
|
1,000 |
2,000 |
50 |
51,000 |
52,000 |
2,550 |
142,000 |
144,000 |
8,150 |
2,000 |
3,000 |
100 |
52,000 |
53,000 |
2,600 |
144,000 |
146,000 |
8,300 |
3,000 |
4,000 |
150 |
53,000 |
54,000 |
2,650 |
146,000 |
148,000 |
8,450 |
4,000 |
5,000 |
200 |
54,000 |
55,000 |
2,700 |
148,000 |
150,000 |
8,600 |
5,000 |
6,000 |
250 |
55,000 |
56,000 |
2,750 |
150,000 |
152,000 |
8,750 |
6,000 |
7,000 |
300 |
56,000 |
57,000 |
2,800 |
152,000 |
154,000 |
8,900 |
7,000 |
8,000 |
350 |
57,000 |
58,000 |
2,850 |
154,000 |
156,000 |
9,050 |
8,000 |
9,000 |
400 |
58,000 |
59,000 |
2,900 |
156,000 |
158,000 |
9,200 |
9,000 |
10,000 |
450 |
59,000 |
60,000 |
2,950 |
158,000 |
160,000 |
9,350 |
10,000 |
11,000 |
500 |
60,000 |
62,000 |
3,000 |
160,000 |
162,000 |
9,500 |
11,000 |
12,000 |
550 |
62,000 |
64,000 |
3,100 |
162,000 |
164,000 |
9,650 |
12,000 |
13,000 |
600 |
64,000 |
66,000 |
3,200 |
164,000 |
166,000 |
9,800 |
13,000 |
14,000 |
650 |
66,000 |
68,000 |
3,300 |
166,000 |
168,000 |
9,950 |
14,000 |
15,000 |
700 |
68,000 |
70,000 |
3,400 |
168,000 |
170,000 |
10,100 |
15,000 |
16,000 |
750 |
70,000 |
72,000 |
3,500 |
170,000 |
172,000 |
10,250 |
16,000 |
17,000 |
800 |
72,000 |
74,000 |
3,600 |
172,000 |
174,000 |
10,400 |
17,000 |
18,000 |
850 |
74,000 |
76,000 |
3,700 |
174,000 |
176,000 |
10,550 |
18,000 |
19,000 |
900 |
76,000 |
78,000 |
3,800 |
176,000 |
178,000 |
10,700 |
19,000 |
20,000 |
950 |
78,000 |
80,000 |
3,900 |
178,000 |
180,000 |
10,850 |
20,000 |
21,000 |
1,000 |
80,000 |
82,000 |
4,000 |
180,000 |
184,000 |
11,000 |
21,000 |
22,000 |
1,050 |
82,000 |
84,000 |
4,100 |
184,000 |
188,000 |
11,300 |
22,000 |
23,000 |
1,100 |
84,000 |
86,000 |
4,200 |
188,000 |
192,000 |
11,600 |
23,000 |
24,000 |
1,150 |
86,000 |
88,000 |
4,300 |
192,000 |
196,000 |
11,900 |
24,000 |
25,000 |
1,200 |
88,000 |
90,000 |
4,400 |
196,000 |
200,000 |
12,200 |
25,000 |
26,000 |
1,250 |
90,000 |
92,000 |
4,500 |
200,000 |
204,000 |
12,500 |
26,000 |
27,000 |
1,300 |
92,000 |
94,000 |
4,600 |
204,000 |
208,000 |
12,800 |
27,000 |
28,000 |
1,350 |
94,000 |
96,000 |
4,700 |
208,000 |
212,000 |
13,100 |
28,000 |
29,000 |
1,400 |
96,000 |
98,000 |
4,800 |
212,000 |
216,000 |
13,400 |
29,000 |
30,000 |
1,450 |
98,000 |
100,000 |
4,900 |
216,000 |
220,000 |
13,700 |
30,000 |
31,000 |
1,500 |
100,000 |
102,000 |
5,000 |
220,000 |
224,000 |
14,000 |
31,000 |
32,000 |
1,550 |
102,000 |
104,000 |
5,150 |
224,000 |
228,000 |
14,300 |
32,000 |
33,000 |
1,600 |
104,000 |
106,000 |
5,300 |
228,000 |
232,000 |
14,600 |
33,000 |
34,000 |
1,650 |
106,000 |
108,000 |
5,450 |
232,000 |
236,000 |
14,900 |
34,000 |
35,000 |
1,700 |
108,000 |
110,000 |
5,600 |
236,000 |
240,000 |
15,200 |
35,000 |
36,000 |
1,750 |
110,000 |
112,000 |
5,750 |
240,000 |
244,000 |
15,500 |
36,000 |
37,000 |
1,800 |
112,000 |
114,000 |
5,900 |
244,000 |
248,000 |
15,800 |
37,000 |
38,000 |
1,850 |
114,000 |
116,000 |
6,050 |
248,000 |
252,000 |
16,100 |
38,000 |
39,000 |
1,900 |
116,000 |
118,000 |
6,200 |
252,000 |
256,000 |
16,400 |
39,000 |
40,000 |
1,950 |
118,000 |
120,000 |
6,350 |
256,000 |
260,000 |
16,700 |
40,000 |
41,000 |
2,000 |
120,000 |
122,000 |
6,500 |
260,000 |
264,000 |
17,000 |
41,000 |
42,000 |
2,050 |
122,000 |
124,000 |
6,650 |
264,000 |
268,000 |
17,300 |
42,000 |
43,000 |
2,100 |
124,000 |
126,000 |
6,800 |
268,000 |
272,000 |
17,600 |
43,000 |
44,000 |
2,150 |
126,000 |
128,000 |
6,950 |
272,000 |
276,000 |
17,900 |
44,000 |
45,000 |
2,200 |
128,000 |
130,000 |
7,100 |
276,000 |
280,000 |
18,200 |
45,000 |
46,000 |
2,250 |
130,000 |
132,000 |
7,250 |
280,000 |
284,000 |
18,500 |
46,000 |
47,000 |
2,300 |
132,000 |
134,000 |
7,400 |
284,000 |
288,000 |
18,800 |
47,000 |
48,000 |
2,350 |
134,000 |
136,000 |
7,550 |
288,000 |
292,000 |
19,100 |
48,000 |
49,000 |
2,400 |
136,000 |
138,000 |
7,700 |
292,000 |
296,000 |
19,400 |
49,000 |
50,000 |
2,450 |
138,000 |
140,000 |
7,850 |
296,000 |
300,000 |
19,700 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
300,000 |
304,000 |
20,000 |
540,000 |
546,000 |
41,500 |
860,000 |
868,000 |
73,500 |
304,000 |
308,000 |
20,300 |
546,000 |
552,000 |
42,100 |
868,000 |
876,000 |
74,300 |
308,000 |
312,000 |
20,600 |
552,000 |
558,000 |
42,700 |
876,000 |
884,000 |
75,100 |
312,000 |
316,000 |
20,900 |
558,000 |
564,000 |
43,300 |
884,000 |
892,000 |
75,900 |
316,000 |
320,000 |
21,200 |
564,000 |
570,000 |
43,900 |
892,000 |
900,000 |
76,700 |
320,000 |
324,000 |
21,500 |
570,000 |
576,000 |
44,500 |
900,000 |
908,000 |
77,500 |
324,000 |
328,000 |
21,800 |
576,000 |
582,000 |
45,100 |
908,000 |
916,000 |
78,300 |
328,000 |
332,000 |
22,100 |
582,000 |
588,000 |
45,700 |
916,000 |
924,000 |
79,100 |
332,000 |
336,000 |
22,400 |
588,000 |
594,000 |
46,300 |
924,000 |
932,000 |
79,900 |
336,000 |
340,000 |
22,700 |
594,000 |
600,000 |
46,900 |
932,000 |
940,000 |
80,700 |
340,000 |
344,000 |
23,000 |
600,000 |
606,000 |
47,500 |
940,000 |
948,000 |
81,500 |
344,000 |
348,000 |
23,300 |
606,000 |
612,000 |
48,100 |
948,000 |
956,000 |
82,300 |
348,000 |
352,000 |
23,600 |
612,000 |
618,000 |
48,700 |
956,000 |
964,000 |
83,100 |
352,000 |
356,000 |
23,900 |
618,000 |
624,000 |
49,300 |
964,000 |
972,000 |
83,900 |
356,000 |
360,000 |
24,200 |
624,000 |
630,000 |
49,900 |
972,000 |
980,000 |
84,700 |
360,000 |
364,000 |
24,500 |
630,000 |
636,000 |
50,500 |
980,000 |
988,000 |
85,500 |
364,000 |
368,000 |
24,800 |
636,000 |
642,000 |
51,100 |
988,000 |
996,000 |
86,300 |
368,000 |
372,000 |
25,100 |
642,000 |
648,000 |
51,700 |
996,000 |
1,004,000 |
87,100 |
372,000 |
376,000 |
25,400 |
648,000 |
654,000 |
52,300 |
1,004,000 |
1,012,000 |
88,000 |
376,000 |
380,000 |
25,700 |
654,000 |
660,000 |
52,900 |
1,012,000 |
1,020,000 |
89,000 |
380,000 |
384,000 |
26,000 |
660,000 |
666,000 |
53,500 |
1,020,000 |
1,028,000 |
90,000 |
384,000 |
388,000 |
26,300 |
666,000 |
672,000 |
54,100 |
1,028,000 |
1,036,000 |
91,000 |
388,000 |
392,000 |
26,600 |
672,000 |
678,000 |
54,700 |
1,036,000 |
1,044,000 |
92,000 |
392,000 |
396,000 |
26,900 |
678,000 |
684,000 |
55,300 |
1,044,000 |
1,052,000 |
93,000 |
396,000 |
400,000 |
27,200 |
684,000 |
690,000 |
55,900 |
1,052,000 |
1,060,000 |
94,000 |
400,000 |
404,000 |
27,500 |
690,000 |
696,000 |
56,500 |
1,060,000 |
1,068,000 |
95,000 |
404,000 |
408,000 |
27,900 |
696,000 |
702,000 |
57,100 |
1,068,000 |
1,076,000 |
96,000 |
408,000 |
412,000 |
28,300 |
702,000 |
708,000 |
57,700 |
1,076,000 |
1,084,000 |
97,000 |
412,000 |
416,000 |
28,700 |
708,000 |
714,000 |
58,300 |
1,084,000 |
1,092,000 |
98,000 |
416,000 |
420,000 |
29,100 |
714,000 |
720,000 |
58,900 |
1,092,000 |
1,100,000 |
99,000 |
420,000 |
426,000 |
29,500 |
720,000 |
726,000 |
59,500 |
1,100,000 |
1,108,000 |
100,000 |
426,000 |
432,000 |
30,100 |
726,000 |
732,000 |
60,100 |
1,108,000 |
1,116,000 |
101,000 |
432,000 |
438,000 |
30,700 |
732,000 |
738,000 |
60,700 |
1,116,000 |
1,124,000 |
102,000 |
438,000 |
444,000 |
31,300 |
738,000 |
744,000 |
61,300 |
1,124,000 |
1,132,000 |
103,000 |
444,000 |
450,000 |
31,900 |
744,000 |
750,000 |
61,900 |
1,132,000 |
1,140,000 |
104,000 |
450,000 |
456,000 |
32,500 |
750,000 |
756,000 |
62,500 |
1,140,000 |
1,148,000 |
105,000 |
456,000 |
462,000 |
33,100 |
756,000 |
762,000 |
63,100 |
1,148,000 |
1,156,000 |
106,000 |
462,000 |
468,000 |
33,700 |
762,000 |
768,000 |
63,700 |
1,156,000 |
1,164,000 |
107,000 |
468,000 |
474,000 |
34,300 |
768,000 |
774,000 |
64,300 |
1,164,000 |
1,172,000 |
108,000 |
474,000 |
480,000 |
34,900 |
774,000 |
780,000 |
64,900 |
1,172,000 |
1,180,000 |
109,000 |
480,000 |
486,000 |
35,500 |
780,000 |
788,000 |
65,500 |
1,180,000 |
1,188,000 |
110,000 |
486,000 |
492,000 |
36,100 |
788,000 |
796,000 |
66,300 |
1,188,000 |
1,196,000 |
111,000 |
492,000 |
498,000 |
36,700 |
796,000 |
804,000 |
67,100 |
1,196,000 |
1,204,000 |
112,000 |
498,000 |
504,000 |
37,300 |
804,000 |
812,000 |
67,900 |
1,204,000 |
1,212,000 |
113,000 |
504,000 |
510,000 |
37,900 |
812,000 |
820,000 |
68,700 |
1,212,000 |
1,220,000 |
114,000 |
510,000 |
516,000 |
38,500 |
820,000 |
828,000 |
69,500 |
1,220,000 |
1,228,000 |
115,000 |
516,000 |
522,000 |
39,100 |
828,000 |
836,000 |
70,300 |
1,228,000 |
1,236,000 |
116,000 |
522,000 |
528,000 |
39,700 |
836,000 |
844,000 |
71,100 |
1,236,000 |
1,244,000 |
117,000 |
528,000 |
534,000 |
40,300 |
844,000 |
852,000 |
71,900 |
1,244,000 |
1,252,000 |
118,000 |
534,000 |
540,000 |
40,900 |
852,000 |
860,000 |
72,700 |
1,252,000 |
1,260,000 |
119,000 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
1,260,000 |
1,268,000 |
120,000 |
1,650,000 |
1,660,000 |
168,750 |
3,000,000 |
5,000,000 |
退職所得の特別控除後の金額に17.5%を乗じて算出した金額から162,500円を控除した金額 |
1,268,000 |
1,276,000 |
121,000 |
1,660,000 |
1,670,000 |
170,000 |
|||
1,276,000 |
1,284,000 |
122,000 |
1,670,000 |
1,680,000 |
171,250 |
|||
1,284,000 |
1,292,000 |
123,000 |
1,680,000 |
1,690,000 |
172,500 |
|||
1,292,000 |
1,300,000 |
124,000 |
1,690,000 |
1,700,000 |
173,750 |
|||
1,300,000 |
1,310,000 |
125,000 |
1,700,000 |
1,710,000 |
175,000 |
5,000,000 |
8,000,000 |
退職所得の特別控除後の金額に20%を乗じて算出した金額から287,500円を控除した金額 |
1,310,000 |
1,320,000 |
126,250 |
1,710,000 |
1,720,000 |
176,250 |
|||
1,320,000 |
1,330,000 |
127,500 |
1,720,000 |
1,730,000 |
177,500 |
|||
1,330,000 |
1,340,000 |
128,750 |
1,730,000 |
1,740,000 |
178,750 |
|||
1,340,000 |
1,350,000 |
130,000 |
1,740,000 |
1,750,000 |
180,000 |
|||
1,350,000 |
1,360,000 |
131,250 |
1,750,000 |
1,760,000 |
181,250 |
8,000,000 |
12,000,000 |
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487,500円を控除した金額 |
1,360,000 |
1,370,000 |
132,500 |
1,760,000 |
1,770,000 |
182,500 |
|||
1,370,000 |
1,380,000 |
133,750 |
1,770,000 |
1,780,000 |
183,750 |
|||
1,380,000 |
1,390,000 |
135,000 |
1,780,000 |
1,790,000 |
185,000 |
|||
1,390,000 |
1,400,000 |
136,250 |
1,790,000 |
1,800,000 |
186,250 |
|||
1,400,000 |
1,410,000 |
137,500 |
1,800,000 |
1,810,000 |
187,500 |
12,000,000 |
20,000,000 |
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787,500円を控除した金額 |
1,410,000 |
1,420,000 |
138,750 |
1,810,000 |
1,820,000 |
188,750 |
|||
1,420,000 |
1,430,000 |
140,000 |
1,820,000 |
1,830,000 |
190,000 |
|||
1,430,000 |
1,440,000 |
141,250 |
1,830,000 |
1,840,000 |
191,250 |
|||
1,440,000 |
1,450,000 |
142,500 |
1,840,000 |
1,850,000 |
192,500 |
|||
1,450,000 |
1,460,000 |
143,750 |
1,850,000 |
1,860,000 |
193,750 |
20,000,000 |
40,000,000 |
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1,287,500円を控除した金額 |
1,460,000 |
1,470,000 |
145,000 |
1,860,000 |
1,870,000 |
195,000 |
|||
1,470,000 |
1,480,000 |
146,250 |
1,870,000 |
1,880,000 |
196,250 |
|||
1,480,000 |
1,490,000 |
147,500 |
1,880,000 |
1,890,000 |
197,500 |
|||
1,490,000 |
1,500,000 |
148,750 |
1,890,000 |
1,900,000 |
198,750 |
|||
1,500,000 |
1,510,000 |
150,000 |
1,900,000 |
1,910,000 |
200,000 |
40,000,000 |
60,000,000 |
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2,287,500円を控除した金額 |
1,510,000 |
1,520,000 |
151,250 |
1,910,000 |
1,920,000 |
201,250 |
|||
1,520,000 |
1,530,000 |
152,500 |
1,920,000 |
1,930,000 |
202,500 |
|||
1,530,000 |
1,540,000 |
153,750 |
1,930,000 |
1,940,000 |
203,750 |
|||
1,540,000 |
1,550,000 |
155,000 |
1,940,000 |
1,950,000 |
205,000 |
|||
1,550,000 |
1,560,000 |
156,250 |
1,950,000 |
1,960,000 |
206,250 |
60,000,000 |
100,000,000 |
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3,787,500円を控除した金額 |
1,560,000 |
1,570,000 |
157,500 |
1,960,000 |
1,970,000 |
207,500 |
|||
1,570,000 |
1,580,000 |
158,750 |
1,970,000 |
1,980,000 |
208,750 |
|||
1,580,000 |
1,590,000 |
160,000 |
1,980,000 |
1,990,000 |
210,000 |
|||
1,590,000 |
1,600,000 |
161,250 |
1,990,000 |
2,000,000 |
211,250 |
|||
1,600,000 |
1,610,000 |
162,500 |
2,000,000 |
3,000,000 |
退職所得の特別控除後の金額に15%を乗じて算出した金額から87,500円を控除した金額 |
100,000,000円以上 |
退職所得の特別控除後の金額に35%を乗じて算出した金額から6,287,500円を控除した金額 |
|
1,610,000 |
1,620,000 |
163,750 |
||||||
1,620,000 |
1,630,000 |
165,000 |
||||||
1,630,000 |
1,640,000 |
166,250 |
||||||
1,640,000 |
1,650,000 |
167,500 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
500円未満 |
0 |
25,000 |
25,500 |
2,500 |
|
500 |
1,000 |
50 |
25,500 |
26,000 |
2,550 |
1,000 |
1,500 |
100 |
26,000 |
26,500 |
2,600 |
1,500 |
2,000 |
150 |
26,500 |
27,000 |
2,650 |
2,000 |
2,500 |
200 |
27,000 |
27,500 |
2,700 |
2,500 |
3,000 |
250 |
27,500 |
28,000 |
2,750 |
3,000 |
3,500 |
300 |
28,000 |
28,500 |
2,800 |
3,500 |
4,000 |
350 |
28,500 |
29,000 |
2,850 |
4,000 |
4,500 |
400 |
29,000 |
29,500 |
2,900 |
4,500 |
5,000 |
450 |
29,500 |
30,000 |
2,950 |
5,000 |
5,500 |
500 |
30,000 |
31,000 |
3,000 |
5,500 |
6,000 |
550 |
31,000 |
32,000 |
3,100 |
6,000 |
6,500 |
600 |
32,000 |
33,000 |
3,200 |
6,500 |
7,000 |
650 |
33,000 |
34,000 |
3,300 |
7,000 |
7,500 |
700 |
34,000 |
35,000 |
3,400 |
7,500 |
8,000 |
750 |
35,000 |
36,000 |
3,500 |
8,000 |
8,500 |
800 |
36,000 |
37,000 |
3,600 |
8,500 |
9,000 |
850 |
37,000 |
38,000 |
3,700 |
9,000 |
9,500 |
900 |
38,000 |
39,000 |
3,800 |
9,500 |
10,000 |
950 |
39,000 |
40,000 |
3,900 |
10,000 |
10,500 |
1,000 |
40,000 |
41,000 |
4,000 |
10,500 |
11,000 |
1,050 |
41,000 |
42,000 |
4,100 |
11,000 |
11,500 |
1,100 |
42,000 |
43,000 |
4,200 |
11,500 |
12,000 |
1,150 |
43,000 |
44,000 |
4,300 |
12,000 |
12,500 |
1,200 |
44,000 |
45,000 |
4,400 |
12,500 |
13,000 |
1,250 |
45,000 |
46,000 |
4,500 |
13,000 |
13,500 |
1,300 |
46,000 |
47,000 |
4,600 |
13,500 |
14,000 |
1,350 |
47,000 |
48,000 |
4,700 |
14,000 |
14,500 |
1,400 |
48,000 |
49,000 |
4,800 |
14,500 |
15,000 |
1,450 |
49,000 |
50,000 |
4,900 |
15,000 |
15,500 |
1,500 |
50,000 |
51,000 |
5,000 |
15,500 |
16,000 |
1,550 |
51,000 |
52,000 |
5,150 |
16,000 |
16,500 |
1,600 |
52,000 |
53,000 |
5,300 |
16,500 |
17,000 |
1,650 |
53,000 |
54,000 |
5,450 |
17,000 |
17,500 |
1,700 |
54,000 |
55,000 |
5,600 |
17,500 |
18,000 |
1,750 |
55,000 |
56,000 |
5,750 |
18,000 |
18,500 |
1,800 |
56,000 |
57,000 |
5,900 |
18,500 |
19,000 |
1,850 |
57,000 |
58,000 |
6,050 |
19,000 |
19,500 |
1,900 |
58,000 |
59,000 |
6,200 |
19,500 |
20,000 |
1,950 |
59,000 |
60,000 |
6,350 |
20,000 |
20,500 |
2,000 |
60,000 |
61,000 |
6,500 |
20,500 |
21,000 |
2,050 |
61,000 |
62,000 |
6,650 |
21,000 |
21,500 |
2,100 |
62,000 |
63,000 |
6,800 |
21,500 |
22,000 |
2,150 |
63,000 |
64,000 |
6,950 |
22,000 |
22,500 |
2,200 |
64,000 |
65,000 |
7,100 |
22,500 |
23,000 |
2,250 |
65,000 |
66,000 |
7,250 |
23,000 |
23,500 |
2,300 |
66,000 |
67,000 |
7,400 |
23,500 |
24,000 |
2,350 |
67,000 |
68,000 |
7,550 |
24,000 |
24,500 |
2,400 |
68,000 |
69,000 |
7,700 |
24,500 |
25,000 |
2,450 |
69,000 |
70,000 |
7,850 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
70,000 |
71,000 |
8,000 |
150,000 |
152,000 |
20,000 |
71,000 |
72,000 |
8,150 |
152,000 |
154,000 |
20,300 |
72,000 |
73,000 |
8,300 |
154,000 |
156,000 |
20,600 |
73,000 |
74,000 |
8,450 |
156,000 |
158,000 |
20,900 |
74,000 |
75,000 |
8,600 |
158,000 |
160,000 |
21,200 |
75,000 |
76,000 |
8,750 |
160,000 |
162,000 |
21,500 |
76,000 |
77,000 |
8,900 |
162,000 |
164,000 |
21,800 |
77,000 |
78,000 |
9,050 |
164,000 |
166,000 |
22,100 |
78,000 |
79,000 |
9,200 |
166,000 |
168,000 |
22,400 |
79,000 |
80,000 |
9,350 |
168,000 |
170,000 |
22,700 |
80,000 |
81,000 |
9,500 |
170,000 |
172,000 |
23,000 |
81,000 |
82,000 |
9,650 |
172,000 |
174,000 |
23,300 |
82,000 |
83,000 |
9,800 |
174,000 |
176,000 |
23,600 |
83,000 |
84,000 |
9,950 |
176,000 |
178,000 |
23,900 |
84,000 |
85,000 |
10,100 |
178,000 |
180,000 |
24,200 |
85,000 |
86,000 |
10,250 |
180,000 |
182,000 |
24,500 |
86,000 |
87,000 |
10,400 |
182,000 |
184,000 |
24,800 |
87,000 |
88,000 |
10,550 |
184,000 |
186,000 |
25,100 |
88,000 |
89,000 |
10,700 |
186,000 |
188,000 |
25,400 |
89,000 |
90,000 |
10,850 |
188,000 |
190,000 |
25,700 |
90,000 |
92,000 |
11,000 |
190,000 |
192,000 |
26,000 |
92,000 |
94,000 |
11,300 |
192,000 |
194,000 |
26,300 |
94,000 |
96,000 |
11,600 |
194,000 |
196,000 |
26,600 |
96,000 |
98,000 |
11,900 |
196,000 |
198,000 |
26,900 |
98,000 |
100,000 |
12,200 |
198,000 |
200,000 |
27,200 |
100,000 |
102,000 |
12,500 |
200,000 |
202,000 |
27,500 |
102,000 |
104,000 |
12,800 |
202,000 |
204,000 |
27,900 |
104,000 |
106,000 |
13,100 |
204,000 |
206,000 |
28,300 |
106,000 |
108,000 |
13,400 |
206,000 |
208,000 |
28,700 |
108,000 |
110,000 |
13,700 |
208,000 |
210,000 |
29,100 |
110,000 |
112,000 |
14,000 |
210,000 |
213,000 |
29,500 |
112,000 |
114,000 |
14,300 |
213,000 |
216,000 |
30,100 |
114,000 |
116,000 |
14,600 |
216,000 |
219,000 |
30,700 |
116,000 |
118,000 |
14,900 |
219,000 |
222,000 |
31,300 |
118,000 |
120,000 |
15,200 |
222,000 |
225,000 |
31,900 |
120,000 |
122,000 |
15,500 |
225,000 |
228,000 |
32,500 |
122,000 |
124,000 |
15,800 |
228,000 |
231,000 |
33,100 |
124,000 |
126,000 |
16,100 |
231,000 |
234,000 |
33,700 |
126,000 |
128,000 |
16,400 |
234,000 |
237,000 |
34,300 |
128,000 |
130,000 |
16,700 |
237,000 |
240,000 |
34,900 |
130,000 |
132,000 |
17,000 |
240,000 |
243,000 |
35,500 |
132,000 |
134,000 |
17,300 |
243,000 |
246,000 |
36,100 |
134,000 |
136,000 |
17,600 |
246,000 |
249,000 |
36,700 |
136,000 |
138,000 |
17,900 |
249,000 |
252,000 |
37,300 |
138,000 |
140,000 |
18,200 |
252,000 |
255,000 |
37,900 |
140,000 |
142,000 |
18,500 |
255,000 |
258,000 |
38,500 |
142,000 |
144,000 |
18,800 |
258,000 |
261,000 |
39,100 |
144,000 |
146,000 |
19,100 |
261,000 |
264,000 |
39,700 |
146,000 |
148,000 |
19,400 |
264,000 |
267,000 |
40,300 |
148,000 |
150,000 |
19,700 |
267,000 |
270,000 |
40,900 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
270,000 |
273,000 |
41,500 |
430,000 |
434,000 |
73,500 |
273,000 |
276,000 |
42,100 |
434,000 |
438,000 |
74,300 |
276,000 |
279,000 |
42,700 |
438,000 |
442,000 |
75,100 |
279,000 |
282,000 |
43,300 |
442,000 |
446,000 |
75,900 |
282,000 |
285,000 |
43,900 |
446,000 |
450,000 |
76,700 |
285,000 |
288,000 |
44,500 |
450,000 |
454,000 |
77,500 |
288,000 |
291,000 |
45,100 |
454,000 |
458,000 |
78,300 |
291,000 |
294,000 |
45,700 |
458,000 |
462,000 |
79,100 |
294,000 |
297,000 |
46,300 |
462,000 |
466,000 |
79,900 |
297,000 |
300,000 |
46,900 |
466,000 |
470,000 |
80,700 |
300,000 |
303,000 |
47,500 |
470,000 |
474,000 |
81,500 |
303,000 |
306,000 |
48,100 |
474,000 |
478,000 |
82,300 |
306,000 |
309,000 |
48,700 |
478,000 |
482,000 |
83,100 |
309,000 |
312,000 |
49,300 |
482,000 |
486,000 |
83,900 |
312,000 |
315,000 |
49,900 |
486,000 |
490,000 |
84,700 |
315,000 |
318,000 |
50,500 |
490,000 |
494,000 |
85,500 |
318,000 |
321,000 |
51,100 |
494,000 |
498,000 |
86,300 |
321,000 |
324,000 |
51,700 |
498,000 |
502,000 |
87,100 |
324,000 |
327,000 |
52,300 |
502,000 |
506,000 |
88,000 |
327,000 |
330,000 |
52,900 |
506,000 |
510,000 |
89,000 |
330,000 |
333,000 |
53,500 |
510,000 |
514,000 |
90,000 |
333,000 |
336,000 |
54,100 |
514,000 |
518,000 |
91,000 |
336,000 |
339,000 |
54,700 |
518,000 |
522,000 |
92,000 |
339,000 |
342,000 |
55,300 |
522,000 |
526,000 |
93,000 |
342,000 |
345,000 |
55,900 |
526,000 |
530,000 |
94,000 |
345,000 |
348,000 |
56,500 |
530,000 |
534,000 |
95,000 |
348,000 |
351,000 |
57,100 |
534,000 |
538,000 |
96,000 |
351,000 |
354,000 |
57,700 |
538,000 |
542,000 |
97,000 |
354,000 |
357,000 |
58,300 |
542,000 |
546,000 |
98,000 |
357,000 |
360,000 |
58,900 |
546,000 |
550,000 |
99,000 |
360,000 |
363,000 |
59,500 |
550,000 |
554,000 |
100,000 |
363,000 |
366,000 |
60,100 |
554,000 |
558,000 |
101,000 |
366,000 |
369,000 |
60,700 |
558,000 |
562,000 |
102,000 |
369,000 |
372,000 |
61,300 |
562,000 |
566,000 |
103,000 |
372,000 |
375,000 |
61,900 |
566,000 |
570,000 |
104,000 |
375,000 |
378,000 |
62,500 |
570,000 |
574,000 |
105,000 |
378,000 |
381,000 |
63,100 |
574,000 |
578,000 |
106,000 |
381,000 |
384,000 |
63,700 |
578,000 |
582,000 |
107,000 |
384,000 |
387,000 |
64,300 |
582,000 |
586,000 |
108,000 |
387,000 |
390,000 |
64,900 |
586,000 |
590,000 |
109,000 |
390,000 |
394,000 |
65,500 |
590,000 |
594,000 |
110,000 |
394,000 |
398,000 |
66,300 |
594,000 |
598,000 |
111,000 |
398,000 |
402,000 |
67,100 |
598,000 |
602,000 |
112,000 |
402,000 |
406,000 |
67,900 |
602,000 |
606,000 |
113,000 |
406,000 |
410,000 |
68,700 |
606,000 |
610,000 |
114,000 |
410,000 |
414,000 |
69,500 |
610,000 |
614,000 |
115,000 |
414,000 |
418,000 |
70,300 |
614,000 |
618,000 |
116,000 |
418,000 |
422,000 |
71,100 |
618,000 |
622,000 |
117,000 |
422,000 |
426,000 |
71,900 |
622,000 |
626,000 |
118,000 |
426,000 |
430,000 |
72,700 |
626,000 |
630,000 |
119,000 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
630,000 |
635,000 |
120,000 |
880,000 |
885,000 |
182,500 |
635,000 |
640,000 |
121,250 |
885,000 |
890,000 |
183,750 |
640,000 |
645,000 |
122,500 |
890,000 |
895,000 |
185,000 |
645,000 |
650,000 |
123,750 |
895,000 |
900,000 |
186,250 |
650,000 |
655,000 |
125,000 |
900,000 |
905,000 |
187,500 |
655,000 |
660,000 |
126,250 |
905,000 |
910,000 |
188,750 |
660,000 |
665,000 |
127,500 |
910,000 |
915,000 |
190,000 |
665,000 |
670,000 |
128,750 |
915,000 |
920,000 |
191,250 |
670,000 |
675,000 |
130,000 |
920,000 |
925,000 |
192,500 |
675,000 |
680,000 |
131,250 |
925,000 |
930,000 |
193,750 |
680,000 |
685,000 |
132,500 |
930,000 |
935,000 |
195,000 |
685,000 |
690,000 |
133,750 |
935,000 |
940,000 |
196,250 |
690,000 |
695,000 |
135,000 |
940,000 |
945,000 |
197,500 |
695,000 |
700,000 |
136,250 |
945,000 |
950,000 |
198,750 |
700,000 |
705,000 |
137,500 |
950,000 |
955,000 |
200,000 |
705,000 |
710,000 |
138,750 |
955,000 |
960,000 |
201,250 |
710,000 |
715,000 |
140,000 |
960,000 |
965,000 |
202,500 |
715,000 |
720,000 |
141,250 |
965,000 |
970,000 |
203,750 |
720,000 |
725,000 |
142,500 |
970,000 |
975,000 |
205,000 |
725,000 |
730,000 |
143,750 |
975,000 |
980,000 |
206,250 |
730,000 |
735,000 |
145,000 |
980,000 |
985,000 |
207,500 |
735,000 |
740,000 |
146,250 |
985,000 |
990,000 |
208,750 |
740,000 |
745,000 |
147,500 |
990,000 |
995,000 |
210,000 |
745,000 |
750,000 |
148,750 |
995,000 |
1,000,000 |
211,250 |
750,000 |
755,000 |
150,000 |
|||
755,000 |
760,000 |
151,250 |
1,000,000 |
1,500,000 |
課税給与所得金額に30%を乗じて算出した金額から87,500円を控除した金額 |
760,000 |
765,000 |
152,500 |
|||
765,000 |
770,000 |
153,750 |
|||
770,000 |
775,000 |
155,000 |
|||
775,000 |
780,000 |
156,250 |
|||
780,000 |
785,000 |
157,500 |
1,500,000 |
2,500,000 |
課税給与所得金額に35%を乗じて算出した金額から162,500円を控除した金額 |
785,000 |
790,000 |
158,750 |
|||
790,000 |
795,000 |
160,000 |
|||
795,000 |
800,000 |
161,250 |
|||
800,000 |
805,000 |
162,500 |
|||
805,000 |
810,000 |
163,750 |
2,500,000 |
4,000,000 |
課税給与所得金額に40%を乗じて算出した金額から287,500円を控除した金額 |
810,000 |
815,000 |
165,000 |
|||
815,000 |
820,000 |
166,250 |
|||
820,000 |
825,000 |
167,500 |
|||
825,000 |
830,000 |
168,750 |
|||
830,000 |
835,000 |
170,000 |
4,000,000 |
6,000,000 |
課税給与所得金額に45%を乗じて算出した金額から487,500円を控除した金額 |
835,000 |
840,000 |
171,250 |
|||
840,000 |
845,000 |
172,500 |
|||
845,000 |
850,000 |
173,750 |
|||
850,000 |
855,000 |
175,000 |
|||
855,000 |
860,000 |
176,250 |
6,000,000 |
10,000,000 |
課税給与所得金額に50%を乗じて算出した金額から787,500円を控除した金額 |
860,000 |
865,000 |
177,500 |
|||
865,000 |
870,000 |
178,750 |
|||
870,000 |
875,000 |
180,000 |
|||
875,000 |
880,000 |
181,250 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
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 |
||||
10,000,000 |
20,000,000 |
課税給与所得金額に55%を乗じて算出した金額から1,287,500円を控除した金額 |
20,000,000 |
30,000,000 |
課税給与所得金額に60%を乗じて算出した金額から2,287,500円を控除した金額 |
30,000,000 |
50,000,000 |
課税給与所得金額に65%を乗じて算出した金額から3,787,500円を控除した金額 |
50,000,000円以上 |
課税給与所得金額に70%を乗じて算出した金額から6,287,500円を控除した金額 |
|
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5,000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遺族年金(不具者に該当する場合には、障害年金)を受ける者であるときは、7,000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5,000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 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
113,130円未満 |
90,500円未満 |
167,000 |
168,000 |
133,600 |
222,000 |
223,000 |
177,600 |
|
113,130 |
114,000 |
90,500 |
168,000 |
169,000 |
134,400 |
223,000 |
224,000 |
178,400 |
114,000 |
115,000 |
91,200 |
169,000 |
170,000 |
135,200 |
224,000 |
225,000 |
179,200 |
115,000 |
116,000 |
92,000 |
170,000 |
171,000 |
136,000 |
225,000 |
226,000 |
180,000 |
116,000 |
117,000 |
92,800 |
171,000 |
172,000 |
136,800 |
226,000 |
227,000 |
180,800 |
117,000 |
118,000 |
93,600 |
172,000 |
173,000 |
137,600 |
227,000 |
228,000 |
181,600 |
118,000 |
119,000 |
94,400 |
173,000 |
174,000 |
138,400 |
228,000 |
229,000 |
182,400 |
119,000 |
120,000 |
95,200 |
174,000 |
175,000 |
139,200 |
229,000 |
230,000 |
183,200 |
120,000 |
121,000 |
96,000 |
175,000 |
176,000 |
140,000 |
230,000 |
231,000 |
184,000 |
121,000 |
122,000 |
96,800 |
176,000 |
177,000 |
140,800 |
231,000 |
232,000 |
184,800 |
122,000 |
123,000 |
97,600 |
177,000 |
178,000 |
141,600 |
232,000 |
233,000 |
185,600 |
123,000 |
124,000 |
98,400 |
178,000 |
179,000 |
142,400 |
233,000 |
234,000 |
186,400 |
124,000 |
125,000 |
99,200 |
179,000 |
180,000 |
143,200 |
234,000 |
235,000 |
187,200 |
125,000 |
126,000 |
100,000 |
180,000 |
181,000 |
144,000 |
235,000 |
236,000 |
188,000 |
126,000 |
127,000 |
100,800 |
181,000 |
182,000 |
144,800 |
236,000 |
237,000 |
188,800 |
127,000 |
128,000 |
101,600 |
182,000 |
183,000 |
145,600 |
237,000 |
238,000 |
189,600 |
128,000 |
129,000 |
102,400 |
183,000 |
184,000 |
146,400 |
238,000 |
239,000 |
190,400 |
129,000 |
130,000 |
103,200 |
184,000 |
185,000 |
147,200 |
239,000 |
240,000 |
191,200 |
130,000 |
131,000 |
104,000 |
185,000 |
186,000 |
148,000 |
240,000 |
241,000 |
192,000 |
131,000 |
132,000 |
104,800 |
186,000 |
187,000 |
148,800 |
241,000 |
242,000 |
192,800 |
132,000 |
133,000 |
105,600 |
187,000 |
188,000 |
149,600 |
242,000 |
243,000 |
193,600 |
133,000 |
134,000 |
106,400 |
188,000 |
189,000 |
150,400 |
243,000 |
244,000 |
194,400 |
134,000 |
135,000 |
107,200 |
189,000 |
190,000 |
151,200 |
244,000 |
245,000 |
195,200 |
135,000 |
136,000 |
108,000 |
190,000 |
191,000 |
152,000 |
245,000 |
246,000 |
196,000 |
136,000 |
137,000 |
108,800 |
191,000 |
192,000 |
152,800 |
246,000 |
247,000 |
196,800 |
137,000 |
138,000 |
109,600 |
192,000 |
193,000 |
153,600 |
247,000 |
248,000 |
197,600 |
138,000 |
139,000 |
110,400 |
193,000 |
194,000 |
154,400 |
248,000 |
249,000 |
198,400 |
139,000 |
140,000 |
111,200 |
194,000 |
195,000 |
155,200 |
249,000 |
250,000 |
199,200 |
140,000 |
141,000 |
112,000 |
195,000 |
196,000 |
156,000 |
250,000 |
251,000 |
200,000 |
141,000 |
142,000 |
112,800 |
196,000 |
197,000 |
156,800 |
251,000 |
252,000 |
200,800 |
142,000 |
143,000 |
113,600 |
197,000 |
198,000 |
157,600 |
252,000 |
253,000 |
201,600 |
143,000 |
144,000 |
114,400 |
198,000 |
199,000 |
158,400 |
253,000 |
254,000 |
202,400 |
144,000 |
145,000 |
115,200 |
199,000 |
200,000 |
159,200 |
254,000 |
255,000 |
203,200 |
145,000 |
146,000 |
116,000 |
200,000 |
201,000 |
160,000 |
255,000 |
256,000 |
204,000 |
146,000 |
147,000 |
116,800 |
201,000 |
202,000 |
160,800 |
256,000 |
257,000 |
204,800 |
147,000 |
148,000 |
117,600 |
202,000 |
203,000 |
161,600 |
257,000 |
258,000 |
205,600 |
148,000 |
149,000 |
118,400 |
203,000 |
204,000 |
162,400 |
258,000 |
259,000 |
206,400 |
149,000 |
150,000 |
119,200 |
204,000 |
205,000 |
163,200 |
259,000 |
260,000 |
207,200 |
150,000 |
151,000 |
120,000 |
205,000 |
206,000 |
164,000 |
260,000 |
261,000 |
208,000 |
151,000 |
152,000 |
120,800 |
206,000 |
207,000 |
164,800 |
261,000 |
262,000 |
208,800 |
152,000 |
153,000 |
121,600 |
207,000 |
208,000 |
165,600 |
262,000 |
263,000 |
209,600 |
153,000 |
154,000 |
122,400 |
208,000 |
209,000 |
166,400 |
263,000 |
264,000 |
210,400 |
154,000 |
155,000 |
123,200 |
209,000 |
210,000 |
167,200 |
264,000 |
265,000 |
211,200 |
155,000 |
156,000 |
124,000 |
210,000 |
211,000 |
168,000 |
265,000 |
266,000 |
212,000 |
156,000 |
157,000 |
124,800 |
211,000 |
212,000 |
168,800 |
266,000 |
267,000 |
212,800 |
157,000 |
158,000 |
125,600 |
212,000 |
213,000 |
169,600 |
267,000 |
268,000 |
213,600 |
158,000 |
159,000 |
126,400 |
213,000 |
214,000 |
170,400 |
268,000 |
269,500 |
214,400 |
159,000 |
160,000 |
127,200 |
214,000 |
215,000 |
171,200 |
269,500 |
271,000 |
215,600 |
160,000 |
161,000 |
128,000 |
215,000 |
216,000 |
172,000 |
271,000 |
272,500 |
216,800 |
161,000 |
162,000 |
128,800 |
216,000 |
217,000 |
172,800 |
272,500 |
274,000 |
218,000 |
162,000 |
163,000 |
129,600 |
217,000 |
218,000 |
173,600 |
274,000 |
275,500 |
219,200 |
163,000 |
164,000 |
130,400 |
218,000 |
219,000 |
174,400 |
275,500 |
277,000 |
220,400 |
164,000 |
165,000 |
131,200 |
219,000 |
220,000 |
175,200 |
277,000 |
278,500 |
221,600 |
165,000 |
166,000 |
132,000 |
220,000 |
221,000 |
176,000 |
278,500 |
280,000 |
222,800 |
166,000 |
167,000 |
132,800 |
221,000 |
222,000 |
176,800 |
280,000 |
281,500 |
224,000 |
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 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
281,500 |
283,000 |
225,200 |
356,500 |
358,000 |
285,200 |
431,500 |
433,000 |
348,350 |
283,000 |
284,500 |
226,400 |
358,000 |
359,500 |
286,400 |
433,000 |
434,500 |
349,700 |
284,500 |
286,000 |
227,600 |
359,500 |
361,000 |
287,600 |
434,500 |
436,000 |
351,050 |
286,000 |
287,500 |
228,800 |
361,000 |
362,500 |
288,800 |
436,000 |
437,500 |
352,400 |
287,500 |
289,000 |
230,000 |
362,500 |
364,000 |
290,000 |
437,500 |
439,000 |
353,750 |
289,000 |
290,500 |
231,200 |
364,000 |
365,500 |
291,200 |
439,000 |
440,500 |
355,100 |
290,500 |
292,000 |
232,400 |
365,500 |
367,000 |
292,400 |
440,500 |
442,000 |
356,450 |
292,000 |
293,500 |
233,600 |
367,000 |
368,500 |
293,600 |
442,000 |
443,500 |
357,800 |
293,500 |
295,000 |
234,800 |
368,500 |
370,000 |
294,800 |
443,500 |
445,000 |
359,150 |
295,000 |
296,500 |
236,000 |
370,000 |
371,500 |
296,000 |
445,000 |
446,500 |
360,500 |
296,500 |
298,000 |
237,200 |
371,500 |
373,000 |
297,200 |
446,500 |
448,000 |
361,850 |
298,000 |
299,500 |
238,400 |
373,000 |
374,500 |
298,400 |
448,000 |
449,500 |
363,200 |
299,500 |
301,000 |
239,600 |
374,500 |
376,000 |
299,600 |
449,500 |
451,000 |
364,550 |
301,000 |
302,500 |
240,800 |
376,000 |
377,500 |
300,800 |
451,000 |
452,500 |
365,900 |
302,500 |
304,000 |
242,000 |
377,500 |
379,000 |
302,000 |
452,500 |
454,000 |
367,250 |
304,000 |
305,500 |
243,200 |
379,000 |
380,500 |
303,200 |
454,000 |
455,500 |
368,600 |
305,500 |
307,000 |
244,400 |
380,500 |
382,000 |
304,400 |
455,500 |
457,000 |
369,950 |
307,000 |
308,500 |
245,600 |
382,000 |
383,500 |
305,600 |
457,000 |
458,500 |
371,300 |
308,500 |
310,000 |
246,800 |
383,500 |
385,000 |
306,800 |
458,500 |
460,000 |
372,650 |
310,000 |
311,500 |
248,000 |
385,000 |
386,500 |
308,000 |
460,000 |
461,500 |
374,000 |
311,500 |
313,000 |
249,200 |
386,500 |
388,000 |
309,200 |
461,500 |
463,000 |
375,350 |
313,000 |
314,500 |
250,400 |
388,000 |
389,500 |
310,400 |
463,000 |
464,500 |
376,700 |
314,500 |
316,000 |
251,600 |
389,500 |
391,000 |
311,600 |
464,500 |
466,000 |
378,050 |
316,000 |
317,500 |
252,800 |
391,000 |
392,500 |
312,800 |
466,000 |
467,500 |
379,400 |
317,500 |
319,000 |
254,000 |
392,500 |
394,000 |
314,000 |
467,500 |
469,000 |
380,750 |
319,000 |
320,500 |
255,200 |
394,000 |
395,500 |
315,200 |
469,000 |
470,500 |
382,100 |
320,500 |
322,000 |
256,400 |
395,500 |
397,000 |
316,400 |
470,500 |
472,000 |
383,450 |
322,000 |
323,500 |
257,600 |
397,000 |
398,500 |
317,600 |
472,000 |
473,500 |
384,800 |
323,500 |
325,000 |
258,800 |
398,500 |
400,000 |
318,800 |
473,500 |
475,000 |
386,150 |
325,000 |
326,500 |
260,000 |
400,000 |
401,500 |
320,000 |
475,000 |
476,500 |
387,500 |
326,500 |
328,000 |
261,200 |
401,500 |
403,000 |
321,350 |
476,500 |
478,000 |
388,850 |
328,000 |
329,500 |
262,400 |
403,000 |
404,500 |
322,700 |
478,000 |
479,500 |
390,200 |
329,500 |
331,000 |
263,600 |
404,500 |
406,000 |
324,050 |
479,500 |
481,000 |
391,550 |
331,000 |
332,500 |
264,800 |
406,000 |
407,500 |
325,400 |
481,000 |
482,500 |
392,900 |
332,500 |
334,000 |
266,000 |
407,500 |
409,000 |
326,750 |
482,500 |
484,000 |
394,250 |
334,000 |
335,500 |
267,200 |
409,000 |
410,500 |
328,100 |
484,000 |
485,500 |
395,600 |
335,500 |
337,000 |
268,400 |
410,500 |
412,000 |
329,450 |
485,500 |
487,000 |
396,950 |
337,000 |
338,500 |
269,600 |
412,000 |
413,500 |
330,800 |
487,000 |
488,500 |
398,300 |
338,500 |
340,000 |
270,800 |
413,500 |
415,000 |
332,150 |
488,500 |
490,000 |
399,650 |
340,000 |
341,500 |
272,000 |
415,000 |
416,500 |
333,500 |
490,000 |
491,500 |
401,000 |
341,500 |
343,000 |
273,200 |
416,500 |
418,000 |
334,850 |
491,500 |
493,000 |
402,350 |
343,000 |
344,500 |
274,400 |
418,000 |
419,500 |
336,200 |
493,000 |
494,500 |
403,700 |
344,500 |
346,000 |
275,600 |
419,500 |
421,000 |
337,550 |
494,500 |
496,000 |
405,050 |
346,000 |
347,500 |
276,800 |
421,000 |
422,500 |
338,900 |
496,000 |
498,000 |
406,400 |
347,500 |
349,000 |
278,000 |
422,500 |
424,000 |
340,250 |
498,000 |
500,000 |
408,200 |
349,000 |
350,500 |
279,200 |
424,000 |
425,500 |
341,600 |
500,000 |
502,000 |
410,000 |
350,500 |
352,000 |
280,400 |
425,500 |
427,000 |
342,950 |
502,000 |
504,000 |
411,800 |
352,000 |
353,500 |
281,600 |
427,000 |
428,500 |
344,300 |
504,000 |
506,000 |
413,600 |
353,500 |
355,000 |
282,800 |
428,500 |
430,000 |
345,650 |
506,000 |
508,000 |
415,400 |
355,000 |
356,500 |
284,000 |
430,000 |
431,500 |
347,000 |
508,000 |
510,000 |
417,200 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
510,000 |
512,000 |
419,000 |
610,000 |
612,000 |
509,000 |
710,000 |
712,000 |
599,000 |
512,000 |
514,000 |
420,800 |
612,000 |
614,000 |
510,800 |
712,000 |
714,000 |
600,800 |
514,000 |
516,000 |
422,600 |
614,000 |
616,000 |
512,600 |
714,000 |
716,000 |
602,600 |
516,000 |
518,000 |
424,400 |
616,000 |
618,000 |
514,400 |
716,000 |
718,000 |
604,400 |
518,000 |
520,000 |
426,200 |
618,000 |
620,000 |
516,200 |
718,000 |
720,000 |
606,200 |
520,000 |
522,000 |
428,000 |
620,000 |
622,000 |
518,000 |
720,000 |
722,000 |
608,000 |
522,000 |
524,000 |
429,800 |
622,000 |
624,000 |
519,800 |
722,000 |
724,000 |
609,800 |
524,000 |
526,000 |
431,600 |
624,000 |
626,000 |
521,600 |
724,000 |
726,000 |
611,600 |
526,000 |
528,000 |
433,400 |
626,000 |
628,000 |
523,400 |
726,000 |
728,000 |
613,400 |
528,000 |
530,000 |
435,200 |
628,000 |
630,000 |
525,200 |
728,000 |
730,000 |
615,200 |
530,000 |
532,000 |
437,000 |
630,000 |
632,000 |
527,000 |
730,000 |
732,000 |
617,000 |
532,000 |
534,000 |
438,800 |
632,000 |
634,000 |
528,800 |
732,000 |
734,000 |
618,800 |
534,000 |
536,000 |
440,600 |
634,000 |
636,000 |
530,600 |
734,000 |
736,000 |
620,600 |
536,000 |
538,000 |
442,400 |
636,000 |
638,000 |
532,400 |
736,000 |
738,000 |
622,400 |
538,000 |
540,000 |
444,200 |
638,000 |
640,000 |
534,200 |
738,000 |
740,000 |
624,200 |
540,000 |
542,000 |
446,000 |
640,000 |
642,000 |
536,000 |
740,000 |
742,000 |
626,000 |
542,000 |
544,000 |
447,800 |
642,000 |
644,000 |
537,800 |
742,000 |
744,000 |
627,800 |
544,000 |
546,000 |
449,600 |
644,000 |
646,000 |
539,600 |
744,000 |
746,000 |
629,600 |
546,000 |
548,000 |
451,400 |
646,000 |
648,000 |
541,400 |
746,000 |
748,000 |
631,400 |
548,000 |
550,000 |
453,200 |
648,000 |
650,000 |
543,200 |
748,000 |
750,000 |
633,200 |
550,000 |
552,000 |
455,000 |
650,000 |
652,000 |
545,000 |
750,000 |
752,000 |
635,000 |
552,000 |
554,000 |
456,800 |
652,000 |
654,000 |
546,800 |
752,000 |
754,000 |
636,800 |
554,000 |
556,000 |
458,600 |
654,000 |
656,000 |
548,600 |
754,000 |
756,000 |
638,600 |
556,000 |
558,000 |
460,400 |
656,000 |
658,000 |
550,400 |
756,000 |
758,000 |
640,400 |
558,000 |
560,000 |
462,200 |
658,000 |
660,000 |
552,200 |
758,000 |
760,000 |
642,200 |
560,000 |
562,000 |
464,000 |
660,000 |
662,000 |
554,000 |
760,000 |
762,000 |
644,000 |
562,000 |
564,000 |
465,800 |
662,000 |
664,000 |
555,800 |
762,000 |
764,000 |
645,800 |
564,000 |
566,000 |
467,600 |
664,000 |
666,000 |
557,600 |
764,000 |
766,000 |
647,600 |
566,000 |
568,000 |
469,400 |
666,000 |
668,000 |
559,400 |
766,000 |
768,000 |
649,400 |
568,000 |
570,000 |
471,200 |
668,000 |
670,000 |
561,200 |
768,000 |
770,000 |
651,200 |
570,000 |
572,000 |
473,000 |
670,000 |
672,000 |
563,000 |
770,000 |
772,000 |
653,000 |
572,000 |
574,000 |
474,800 |
672,000 |
674,000 |
564,800 |
772,000 |
774,000 |
654,800 |
574,000 |
576,000 |
476,600 |
674,000 |
676,000 |
566,600 |
774,000 |
776,000 |
656,600 |
576,000 |
578,000 |
478,400 |
676,000 |
678,000 |
568,400 |
776,000 |
778,000 |
658,400 |
578,000 |
580,000 |
480,200 |
678,000 |
680,000 |
570,200 |
778,000 |
780,000 |
660,200 |
580,000 |
582,000 |
482,000 |
680,000 |
682,000 |
572,000 |
780,000 |
782,000 |
662,000 |
582,000 |
584,000 |
483,800 |
682,000 |
684,000 |
573,800 |
782,000 |
784,000 |
663,800 |
584,000 |
586,000 |
485,600 |
684,000 |
686,000 |
575,600 |
784,000 |
786,000 |
665,600 |
586,000 |
588,000 |
487,400 |
686,000 |
688,000 |
577,400 |
786,000 |
788,000 |
667,400 |
588,000 |
590,000 |
489,200 |
688,000 |
690,000 |
579,200 |
788,000 |
790,000 |
669,200 |
590,000 |
592,000 |
491,000 |
690,000 |
692,000 |
581,000 |
790,000 |
792,000 |
671,000 |
592,000 |
594,000 |
492,800 |
692,000 |
694,000 |
582,800 |
792,000 |
794,000 |
672,800 |
594,000 |
596,000 |
494,600 |
694,000 |
696,000 |
584,600 |
794,000 |
796,000 |
674,600 |
596,000 |
598,000 |
496,400 |
696,000 |
698,000 |
586,400 |
796,000 |
798,000 |
676,400 |
598,000 |
600,000 |
498,200 |
698,000 |
700,000 |
588,200 |
798,000 |
800,000 |
678,200 |
600,000 |
602,000 |
500,000 |
700,000 |
702,000 |
590,000 |
800,000円以上 |
給与の金額から120,000円を控除した金額 |
|
602,000 |
604,000 |
501,800 |
702,000 |
704,000 |
591,800 |
|||
604,000 |
606,000 |
503,600 |
704,000 |
706,000 |
593,600 |
|||
606,000 |
608,000 |
505,400 |
706,000 |
708,000 |
595,400 |
|||
608,000 |
610,000 |
507,200 |
708,000 |
710,000 |
597,200 |
条項 |
読みかえられる規定 |
読み替える規定 |
第八条第一項 |
五万円 |
四万七千五百円 |
第八条第五項第一号 |
九万円 |
八万七千五百円 |
第八条第五項第二号 |
二十万円 |
十八万七千五百円 |
第九条第一項第五号ロ |
十分の一 |
十分の○・七五 |
第九条第一項第五号ハ |
十二万円 |
十一万円 |
第十一条の三第二項第四号 |
九万円 |
八万七千五百円 |
第十一条の七 |
一万五千円をこえるときは、一万五千円 |
一万二千円をこえるときは、一万二千円 |
第十一条の八第一項 |
五万円 |
四万七千五百円 |
七万五千円 |
七万二千五百円 |
|
十万円 |
九万七千五百円 |
|
第十一条の八第二項 |
五万円 |
四万七千五百円 |
第十二条 |
九万円 |
八万七千五百円 |
第三十八条の二第一項 |
別表第五 |
所得税法の一部を改正する法律(昭和三十二年法律第二十七号)附則別表第三 |
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(昭和三十二年法律第二十七号)附則別表第四 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
500円未満 |
0 |
0 |
25,000 |
25,500 |
2,750 |
11 |
70,000 |
71,000 |
8,900 |
12 |
|
500 |
1,000 |
50 |
11 |
25,500 |
26,000 |
2,800 |
11 |
71,000 |
72,000 |
9,060 |
12 |
1,000 |
1,500 |
110 |
11 |
26,000 |
26,500 |
2,860 |
11 |
72,000 |
73,000 |
9,220 |
12 |
1,500 |
2,000 |
160 |
11 |
26,500 |
27,000 |
2,910 |
11 |
73,000 |
74,000 |
9,380 |
12 |
2,000 |
2,500 |
220 |
11 |
27,000 |
27,500 |
2,970 |
11 |
74,000 |
75,000 |
9,540 |
12 |
2,500 |
3,000 |
270 |
11 |
27,500 |
28,000 |
3,020 |
11 |
75,000 |
76,000 |
9,700 |
12 |
3,000 |
3,500 |
330 |
11 |
28,000 |
28,500 |
3,080 |
11 |
76,000 |
77,000 |
9,860 |
12 |
3,500 |
4,000 |
380 |
11 |
28,500 |
29,000 |
3,130 |
11 |
77,000 |
78,000 |
10,020 |
13 |
4,000 |
4,500 |
440 |
11 |
29,000 |
29,500 |
3,190 |
11 |
78,000 |
79,000 |
10,180 |
13 |
4,500 |
5,000 |
490 |
11 |
29,500 |
30,000 |
3,240 |
11 |
79,000 |
80,000 |
10,340 |
13 |
5,000 |
5,500 |
550 |
11 |
30,000 |
31,000 |
3,300 |
11 |
80,000 |
81,000 |
10,500 |
13 |
5,500 |
6,000 |
600 |
11 |
31,000 |
32,000 |
3,420 |
11 |
81,000 |
82,000 |
10,670 |
13 |
6,000 |
6,500 |
660 |
11 |
32,000 |
33,000 |
3,540 |
11 |
82,000 |
83,000 |
10,840 |
13 |
6,500 |
7,000 |
710 |
11 |
33,000 |
34,000 |
3,660 |
11 |
83,000 |
84,000 |
11,010 |
13 |
7,000 |
7,500 |
770 |
11 |
34,000 |
35,000 |
3,780 |
11 |
84,000 |
85,000 |
11,180 |
13 |
7,500 |
8,000 |
820 |
11 |
35,000 |
36,000 |
3,900 |
11 |
85,000 |
86,000 |
11,350 |
13 |
8,000 |
8,500 |
880 |
11 |
36,000 |
37,000 |
4,020 |
11 |
86,000 |
87,000 |
11,520 |
13 |
8,500 |
9,000 |
930 |
11 |
37,000 |
38,000 |
4,140 |
11 |
87,000 |
88,000 |
11,690 |
13 |
9,000 |
9,500 |
990 |
11 |
38,000 |
39,000 |
4,260 |
11 |
88,000 |
89,000 |
11,860 |
13 |
9,500 |
10,000 |
1,040 |
11 |
39,000 |
40,000 |
4,380 |
11 |
89,000 |
90,000 |
12,030 |
13 |
10,000 |
10,500 |
1,100 |
11 |
40,000 |
41,000 |
4,500 |
11 |
90,000 |
92,000 |
12,200 |
13 |
10,500 |
11,000 |
1,150 |
11 |
41,000 |
42,000 |
4,620 |
11 |
92,000 |
94,000 |
12,540 |
13 |
11,000 |
11,500 |
1,210 |
11 |
42,000 |
43,000 |
4,740 |
11 |
94,000 |
96,000 |
12,880 |
13 |
11,500 |
12,000 |
1,260 |
11 |
43,000 |
44,000 |
4,860 |
11 |
96,000 |
98,000 |
13,220 |
13 |
12,000 |
12,500 |
1,320 |
11 |
44,000 |
45,000 |
4,980 |
11 |
98,000 |
100,000 |
13,560 |
13 |
12,500 |
13,000 |
1,370 |
11 |
45,000 |
46,000 |
5,100 |
11 |
100,000 |
102,000 |
13,900 |
13 |
13,000 |
13,500 |
1,430 |
11 |
46,000 |
47,000 |
5,220 |
11 |
102,000 |
104,000 |
14,240 |
13 |
13,500 |
14,000 |
1,480 |
11 |
47,000 |
48,000 |
5,340 |
11 |
104,000 |
106,000 |
14,580 |
14 |
14,000 |
14,500 |
1,540 |
11 |
48,000 |
49,000 |
5,460 |
11 |
106,000 |
108,000 |
14,920 |
14 |
14,500 |
15,000 |
1,590 |
11 |
49,000 |
50,000 |
5,580 |
11 |
108,000 |
110,000 |
15,260 |
14 |
15,000 |
15,500 |
1,650 |
11 |
50,000 |
51,000 |
5,700 |
11 |
110,000 |
112,000 |
15,600 |
14 |
15,500 |
16,000 |
1,700 |
11 |
51,000 |
52,000 |
5,860 |
11 |
112,000 |
114,000 |
15,940 |
14 |
16,000 |
16,500 |
1,760 |
11 |
52,000 |
53,000 |
6,020 |
11 |
114,000 |
116,000 |
16,280 |
14 |
16,500 |
17,000 |
1,810 |
11 |
53,000 |
54,000 |
6,180 |
11 |
116,000 |
118,000 |
16,620 |
14 |
17,000 |
17,500 |
1,870 |
11 |
54,000 |
55,000 |
6,340 |
11 |
118,000 |
120,000 |
16,960 |
14 |
17,500 |
18,000 |
1,920 |
11 |
55,000 |
56,000 |
6,500 |
11 |
120,000 |
122,000 |
17,300 |
14 |
18,000 |
18,500 |
1,980 |
11 |
56,000 |
57,000 |
6,660 |
11 |
122,000 |
124,000 |
17,640 |
14 |
18,500 |
19,000 |
2,030 |
11 |
57,000 |
58,000 |
6,820 |
11 |
124,000 |
126,000 |
17,980 |
14 |
19,000 |
19,500 |
2,090 |
11 |
58,000 |
59,000 |
6,980 |
12 |
126,000 |
128,000 |
18,320 |
14 |
19,500 |
20,000 |
2,140 |
11 |
59,000 |
60,000 |
7,140 |
12 |
128,000 |
130,000 |
18,660 |
14 |
20,000 |
20,500 |
2,200 |
11 |
60,000 |
61,000 |
7,300 |
12 |
130,000 |
132,000 |
19,000 |
14 |
20,500 |
21,000 |
2,250 |
11 |
61,000 |
62,000 |
7,460 |
12 |
132,000 |
134,000 |
19,340 |
14 |
21,000 |
21,500 |
2,310 |
11 |
62,000 |
63,000 |
7,620 |
12 |
134,000 |
136,000 |
19,680 |
14 |
21,500 |
22,000 |
2,360 |
11 |
63,000 |
64,000 |
7,780 |
12 |
136,000 |
138,000 |
20,020 |
14 |
22,000 |
22,500 |
2,420 |
11 |
64,000 |
65,000 |
7,940 |
12 |
138,000 |
140,000 |
20,360 |
14 |
22,500 |
23,000 |
2,470 |
11 |
65,000 |
66,000 |
8,100 |
12 |
140,000 |
142,000 |
20,700 |
14 |
23,000 |
23,500 |
2,530 |
11 |
66,000 |
67,000 |
8,260 |
12 |
142,000 |
144,000 |
21,040 |
14 |
23,500 |
24,000 |
2,580 |
11 |
67,000 |
68,000 |
8,420 |
12 |
144,000 |
146,000 |
21,380 |
14 |
24,000 |
24,500 |
2,640 |
11 |
68,000 |
69,000 |
8,580 |
12 |
146,000 |
148,000 |
21,720 |
14 |
24,500 |
25,000 |
2,690 |
11 |
69,000 |
70,000 |
8,740 |
12 |
148,000 |
150,000 |
22,060 |
14 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
150,000 |
152,000 |
22,400 |
14 |
270,000 |
273,000 |
47,300 |
17 |
430,000 |
434,000 |
85,100 |
19 |
152,000 |
154,000 |
22,780 |
14 |
273,000 |
276,000 |
47,960 |
17 |
434,000 |
438,000 |
86,060 |
19 |
154,000 |
156,000 |
23,160 |
15 |
276,000 |
279,000 |
48,620 |
17 |
438,000 |
442,000 |
87,020 |
19 |
156,000 |
158,000 |
23,540 |
15 |
279,000 |
282,000 |
49,280 |
17 |
442,000 |
446,000 |
87,980 |
19 |
158,000 |
160,000 |
23,920 |
15 |
282,000 |
285,000 |
49,940 |
17 |
446,000 |
450,000 |
88,940 |
19 |
160,000 |
162,000 |
24,300 |
15 |
285,000 |
288,000 |
50,600 |
17 |
450,000 |
454,000 |
89,900 |
19 |
162,000 |
164,000 |
24,680 |
15 |
288,000 |
291,000 |
51,260 |
17 |
454,000 |
458,000 |
90,860 |
20 |
164,000 |
166,000 |
25,060 |
15 |
291,000 |
294,000 |
51,920 |
17 |
458,000 |
462,000 |
91,820 |
20 |
166,000 |
168,000 |
25,440 |
15 |
294,000 |
297,000 |
52,580 |
17 |
462,000 |
466,000 |
92,780 |
20 |
168,000 |
170,000 |
25,820 |
15 |
297,000 |
300,000 |
53,240 |
17 |
466,000 |
470,000 |
93,740 |
20 |
170,000 |
172,000 |
26,200 |
15 |
300,000 |
303,000 |
53,900 |
17 |
470,000 |
474,000 |
94,700 |
20 |
172,000 |
174,000 |
26,580 |
15 |
303,000 |
306,000 |
54,620 |
18 |
474,000 |
478,000 |
95,660 |
20 |
174,000 |
176,000 |
26,960 |
15 |
306,000 |
309,000 |
55,340 |
18 |
478,000 |
482,000 |
96,620 |
20 |
176,000 |
178,000 |
27,340 |
15 |
309,000 |
312,000 |
56,060 |
18 |
482,000 |
486,000 |
97,580 |
20 |
178,000 |
180,000 |
27,720 |
15 |
312,000 |
315,000 |
56,780 |
18 |
486,000 |
490,000 |
98,540 |
20 |
180,000 |
182,000 |
28,100 |
15 |
315,000 |
318,000 |
57,500 |
18 |
490,000 |
494,000 |
99,500 |
20 |
182,000 |
184,000 |
28,480 |
15 |
318,000 |
321,000 |
58,220 |
18 |
494,000 |
498,000 |
100,460 |
20 |
184,000 |
186,000 |
28,860 |
15 |
321,000 |
324,000 |
58,940 |
18 |
498,000 |
502,000 |
101,420 |
20 |
186,000 |
188,000 |
29,240 |
15 |
324,000 |
327,000 |
59,660 |
18 |
502,000 |
506,000 |
102,480 |
20 |
188,000 |
190,000 |
29,620 |
15 |
327,000 |
330,000 |
60,380 |
18 |
506,000 |
510,000 |
103,640 |
20 |
190,000 |
192,000 |
30,000 |
15 |
330,000 |
333,000 |
61,100 |
18 |
510,000 |
514,000 |
104,800 |
20 |
192,000 |
194,000 |
30,380 |
15 |
333,000 |
336,000 |
61,820 |
18 |
514,000 |
518,000 |
105,960 |
20 |
194,000 |
196,000 |
30,760 |
15 |
336,000 |
339,000 |
62,540 |
18 |
518,000 |
522,000 |
107,120 |
20 |
196,000 |
198,000 |
31,140 |
15 |
339,000 |
342,000 |
63,260 |
18 |
522,000 |
526,000 |
108,280 |
20 |
198,000 |
200,000 |
31,520 |
15 |
342,000 |
345,000 |
63,980 |
18 |
526,000 |
530,000 |
109,440 |
20 |
200,000 |
202,000 |
31,900 |
15 |
345,000 |
348,000 |
64,700 |
18 |
530,000 |
534,000 |
110,600 |
20 |
202,000 |
204,000 |
32,340 |
16 |
348,000 |
351,000 |
65,420 |
18 |
534,000 |
538,000 |
111,760 |
20 |
204,000 |
206,000 |
32,780 |
16 |
351,000 |
354,000 |
66,140 |
18 |
538,000 |
542,000 |
112,920 |
20 |
206,000 |
208,000 |
33,220 |
16 |
354,000 |
357,000 |
66,860 |
18 |
542,000 |
546,000 |
114,080 |
21 |
208,000 |
210,000 |
33,660 |
16 |
357,000 |
360,000 |
67,580 |
18 |
546,000 |
550,000 |
115,240 |
21 |
210,000 |
213,000 |
34,100 |
16 |
360,000 |
363,000 |
68,300 |
18 |
550,000 |
554,000 |
116,400 |
21 |
213,000 |
216,000 |
34,760 |
16 |
363,000 |
366,000 |
69,020 |
19 |
554,000 |
558,000 |
117,560 |
21 |
216,000 |
219,000 |
35,420 |
16 |
366,000 |
369,000 |
69,740 |
19 |
558,000 |
562,000 |
118,720 |
21 |
219,000 |
222,000 |
36,080 |
16 |
369,000 |
372,000 |
70,460 |
19 |
562,000 |
566,000 |
119,880 |
21 |
222,000 |
225,000 |
36,740 |
16 |
372,000 |
375,000 |
71,180 |
19 |
566,000 |
570,000 |
121,040 |
21 |
225,000 |
228,000 |
37,400 |
16 |
375,000 |
378,000 |
71,900 |
19 |
570,000 |
574,000 |
122,200 |
21 |
228,000 |
231,000 |
38,060 |
16 |
378,000 |
381,000 |
72,620 |
19 |
574,000 |
578,000 |
123,360 |
21 |
231,000 |
234,000 |
38,720 |
16 |
381,000 |
384,000 |
73,340 |
19 |
578,000 |
582,000 |
124,520 |
21 |
234,000 |
237,000 |
39,380 |
16 |
384,000 |
387,000 |
74,060 |
19 |
582,000 |
586,000 |
125,680 |
21 |
237,000 |
240,000 |
40,040 |
16 |
387,000 |
390,000 |
74,780 |
19 |
586,000 |
590,000 |
126,840 |
21 |
240,000 |
243,000 |
40,700 |
16 |
390,000 |
394,000 |
75,500 |
19 |
590,000 |
594,000 |
128,000 |
21 |
243,000 |
246,000 |
41,360 |
17 |
394,000 |
398,000 |
76,460 |
19 |
594,000 |
598,000 |
129,160 |
21 |
246,000 |
249,000 |
42,020 |
17 |
398,000 |
402,000 |
77,420 |
19 |
598,000 |
602,000 |
130,320 |
21 |
249,000 |
252,000 |
42,680 |
17 |
402,000 |
406,000 |
78,380 |
19 |
602,000 |
606,000 |
131,480 |
21 |
252,000 |
255,000 |
43,340 |
17 |
406,000 |
410,000 |
79,340 |
19 |
606,000 |
610,000 |
132,640 |
21 |
255,000 |
258,000 |
44,000 |
17 |
410,000 |
414,000 |
80,300 |
19 |
610,000 |
614,000 |
133,800 |
21 |
258,000 |
261,000 |
44,660 |
17 |
414,000 |
418,000 |
81,260 |
19 |
614,000 |
618,000 |
134,960 |
21 |
261,000 |
264,000 |
45,320 |
17 |
418,000 |
422,000 |
82,220 |
19 |
618,000 |
622,000 |
136,120 |
22 |
264,000 |
267,000 |
45,980 |
17 |
422,000 |
426,000 |
83,180 |
19 |
622,000 |
626,000 |
137,280 |
22 |
267,000 |
270,000 |
46,640 |
17 |
426,000 |
430,000 |
84,140 |
19 |
626,000 |
630,000 |
138,440 |
22 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
% |
|
630,000 |
635,000 |
139,600 |
22 |
880,000 |
885,000 |
212,900 |
24 |
3,000,000 |
4,000,000 |
(イ)の金額に45%を乗じて算出した金額から313,100円を控除した金額 |
|
635,000 |
640,000 |
141,050 |
22 |
885,000 |
890,000 |
214,400 |
24 |
||||
640,000 |
645,000 |
142,500 |
22 |
890,000 |
895,000 |
215,900 |
24 |
||||
645,000 |
650,000 |
143,950 |
22 |
895,000 |
900,000 |
217,400 |
24 |
||||
650,000 |
655,000 |
145,400 |
22 |
900,000 |
905,000 |
218,900 |
24 |
||||
655,000 |
660,000 |
146,850 |
22 |
905,000 |
910,000 |
220,400 |
24 |
4,000,000 |
5,000,000 |
(イ)の金額に49%を乗じて算出した金額から473,100円を控除した金額 |
|
660,000 |
665,000 |
148,300 |
22 |
910,000 |
915,000 |
221,900 |
24 |
||||
665,000 |
670,000 |
149,750 |
22 |
915,000 |
920,000 |
223,400 |
24 |
||||
670,000 |
675,000 |
151,200 |
22 |
920,000 |
925,000 |
224,900 |
24 |
||||
675,000 |
680,000 |
152,650 |
22 |
925,000 |
930,000 |
226,400 |
24 |
||||
680,000 |
685,000 |
154,100 |
22 |
930,000 |
935,000 |
227,900 |
24 |
5,000,000 |
6,000,000 |
(イ)の金額に50%を乗じて算出した金額から523,100円を控除した金額 |
|
685,000 |
690,000 |
155,550 |
22 |
935,000 |
940,000 |
229,400 |
24 |
||||
690,000 |
695,000 |
157,000 |
22 |
940,000 |
945,000 |
230,900 |
24 |
||||
695,000 |
700,000 |
158,450 |
22 |
945,000 |
950,000 |
232,400 |
24 |
||||
700,000 |
705,000 |
159,900 |
22 |
950,000 |
955,000 |
233,900 |
24 |
||||
705,000 |
710,000 |
161,350 |
22 |
955,000 |
960,000 |
235,400 |
24 |
6,000,000 |
10,000,000 |
(イ)の金額に54%を乗じて算出した金額から763、100円を控除した金額 |
|
710,000 |
715,000 |
162,800 |
22 |
960,000 |
965,000 |
236,900 |
24 |
||||
715,000 |
720,000 |
164,250 |
22 |
965,000 |
970,000 |
238,400 |
24 |
||||
720,000 |
725,000 |
165,700 |
23 |
970,000 |
975,000 |
239,900 |
24 |
||||
725,000 |
730,000 |
167,150 |
23 |
975,000 |
980,000 |
241,400 |
24 |
||||
730,000 |
735,000 |
168,600 |
23 |
980,000 |
985,000 |
242,900 |
24 |
10,000,000 |
20,000,000 |
(イ)の金額に57%を乗じて算出した金額から1,063,100円を控除した金額 |
|
735,000 |
740,000 |
170,050 |
23 |
985,000 |
990,000 |
244,400 |
24 |
||||
740,000 |
745,000 |
171,500 |
23 |
990,000 |
995,000 |
245,900 |
24 |
||||
745,000 |
750,000 |
172,950 |
23 |
995,000 |
1,000,000 |
247,400 |
24 |
||||
750,000 |
755,000 |
174,400 |
23 |
||||||||
755,000 |
760,000 |
175,850 |
23 |
1,000,000 |
1,200,000 |
(イ)の金額に34%を乗じて算出した金額から91,100円を控除した金額 |
20,000,000 |
30,000,000 |
(イ)の金額に61%を乗じて算出した金額から1,863,100円を控除した金額 |
||
760,000 |
765,000 |
177,300 |
23 |
||||||||
765,000 |
770,000 |
178,750 |
23 |
||||||||
770,000 |
775,000 |
180,200 |
23 |
||||||||
775,000 |
780,000 |
181,650 |
23 |
||||||||
780,000 |
785,000 |
183,100 |
23 |
1,200,000 |
1,500,000 |
(イ)の金額に35%を乗じて算出した金額から103,100円を控除した金額 |
30,000,000 |
50,000,000 |
(イ)の金額に65%を乗じて算出した金額から3,063,100円を控除した金額 |
||
785,000 |
790,000 |
184,550 |
23 |
||||||||
790,000 |
795,000 |
186,000 |
23 |
||||||||
795,000 |
800,000 |
187,450 |
23 |
||||||||
800,000 |
805,000 |
188,900 |
23 |
||||||||
805,000 |
810,000 |
190,400 |
23 |
1,500,000 |
2,000,000 |
(イ)の金額に39%を乗じて算出した金額から163,100円を控除した金額 |
50,000,000円以上 |
(イ)の金額に69%を乗じて算出した金額から5,063,100円を控除した金額 |
|||
810,000 |
815,000 |
191,900 |
23 |
||||||||
815,000 |
820,000 |
193,400 |
23 |
||||||||
820,000 |
825,000 |
194,900 |
23 |
||||||||
825,000 |
830,000 |
196,400 |
23 |
||||||||
830,000 |
835,000 |
197,900 |
23 |
2,000,000 |
2,500,000 |
(イ)の金額に40%を乗じて算出した金額から183,100円を控除した金額 |
|||||
835,000 |
840,000 |
199,400 |
23 |
||||||||
840,000 |
845,000 |
200,900 |
23 |
||||||||
845,000 |
850,000 |
202,400 |
23 |
||||||||
850,000 |
855,000 |
203,900 |
23 |
||||||||
855,000 |
860,000 |
205,400 |
24 |
2,500,000 |
3,000,000 |
(イ)の金額に44%を乗じて算出した金額から283,100円を控除した金額 |
|||||
860,000 |
865,000 |
206,900 |
24 |
||||||||
865,000 |
870,000 |
208,400 |
24 |
||||||||
870,000 |
875,000 |
209,900 |
24 |
||||||||
875,000 |
880,000 |
211,400 |
24 |
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 |
27,500 |
28,000 |
3,020 |
80,000 |
81,000 |
8,800 |
|
500 |
1,000 |
50 |
28,000 |
28,500 |
3,080 |
81,000 |
82,000 |
8,910 |
1,000 |
1,500 |
110 |
28,500 |
29,000 |
3,130 |
82,000 |
83,000 |
9,020 |
1,500 |
2,000 |
160 |
29,000 |
29,500 |
3,190 |
83,000 |
84,000 |
9,130 |
2,000 |
2,500 |
220 |
29,500 |
30,000 |
3,240 |
84,000 |
85,000 |
9,240 |
2,500 |
3,000 |
270 |
30,000 |
31,000 |
3,300 |
85,000 |
86,000 |
9,350 |
3,000 |
3,500 |
330 |
31,000 |
32,000 |
3,410 |
86,000 |
87,000 |
9,460 |
3,500 |
4,000 |
380 |
32,000 |
33,000 |
3,520 |
87,000 |
88,000 |
9,570 |
4,000 |
4,500 |
440 |
33,000 |
34,000 |
3,630 |
88,000 |
89,000 |
9,680 |
4,500 |
5,000 |
490 |
34,000 |
35,000 |
3,740 |
89,000 |
90,000 |
9,790 |
5,000 |
5,500 |
550 |
35,000 |
36,000 |
3,850 |
90,000 |
92,000 |
9,900 |
5,500 |
6,000 |
600 |
36,000 |
37,000 |
3,960 |
92,000 |
94,000 |
10,120 |
6,000 |
6,500 |
660 |
37,000 |
38,000 |
4,070 |
94,000 |
96,000 |
10,340 |
6,500 |
7,000 |
710 |
38,000 |
39,000 |
4,180 |
96,000 |
98,000 |
10,560 |
7,000 |
7,500 |
770 |
39,000 |
40,000 |
4,290 |
98,000 |
100,000 |
10,780 |
7,500 |
8,000 |
820 |
40,000 |
41,000 |
4,400 |
100,000 |
102,000 |
11,000 |
8,000 |
8,500 |
880 |
41,000 |
42,000 |
4,510 |
102,000 |
104,000 |
11,220 |
8,500 |
9,000 |
930 |
42,000 |
43,000 |
4,620 |
104,000 |
106,000 |
11,440 |
9,000 |
9,500 |
990 |
43,000 |
44,000 |
4,730 |
106,000 |
108,000 |
11,660 |
9,500 |
10,000 |
1,040 |
44,000 |
45,000 |
4,840 |
108,000 |
110,000 |
11,880 |
10,000 |
10,500 |
1,100 |
45,000 |
46,000 |
4,950 |
110,000 |
112,000 |
12,100 |
10,500 |
11,000 |
1,150 |
46,000 |
47,000 |
5,060 |
112,000 |
114,000 |
12,320 |
11,000 |
11,500 |
1,210 |
47,000 |
48,000 |
5,170 |
114,000 |
116,000 |
12,540 |
11,500 |
12,000 |
1,260 |
48,000 |
49,000 |
5,280 |
116,000 |
118,000 |
12,760 |
12,000 |
12,500 |
1,320 |
49,000 |
50,000 |
5,390 |
118,000 |
120,000 |
12,980 |
12,500 |
13,000 |
1,370 |
50,000 |
51,000 |
5,500 |
120,000 |
122,000 |
13,200 |
13,000 |
13,500 |
1,430 |
51,000 |
52,000 |
5,610 |
122,000 |
124,000 |
13,420 |
13,500 |
14,000 |
1,480 |
52,000 |
53,000 |
5,720 |
124,000 |
126,000 |
13,640 |
14,000 |
14,500 |
1,540 |
53,000 |
54,000 |
5,830 |
126,000 |
128,000 |
13,860 |
14,500 |
15,000 |
1,590 |
54,000 |
55,000 |
5,940 |
128,000 |
130,000 |
14,080 |
15,000 |
15,500 |
1,650 |
55,000 |
56,000 |
6,050 |
130,000 |
132,000 |
14,300 |
15,500 |
16,000 |
1,700 |
56,000 |
57,000 |
6,160 |
132,000 |
134,000 |
14,520 |
16,000 |
16,500 |
1,760 |
57,000 |
58,000 |
6,270 |
134,000 |
136,000 |
14,740 |
16,500 |
17,000 |
1,810 |
58,000 |
59,000 |
6,380 |
136,000 |
138,000 |
14,960 |
17,000 |
17,500 |
1,870 |
59,000 |
60,000 |
6,490 |
138,000 |
140,000 |
15,180 |
17,500 |
18,000 |
1,920 |
60,000 |
61,000 |
6,600 |
140,000 |
142,000 |
15,400 |
18,000 |
18,500 |
1,980 |
61,000 |
62,000 |
6,710 |
142,000 |
144,000 |
15,620 |
18,500 |
19,000 |
2,030 |
62,000 |
63,000 |
6,820 |
144,000 |
146,000 |
15,840 |
19,000 |
19,500 |
2,090 |
63,000 |
64,000 |
6,930 |
146,000 |
148,000 |
16,060 |
19,500 |
20,000 |
2,140 |
64,000 |
65,000 |
7,040 |
148,000 |
150,000 |
16,280 |
20,000 |
20,500 |
2,200 |
65,000 |
66,000 |
7,150 |
150,000 |
152,000 |
16,500 |
20,500 |
21,000 |
2,250 |
66,000 |
67,000 |
7,260 |
152,000 |
154,000 |
16,740 |
21,000 |
21,500 |
2,310 |
67,000 |
68,000 |
7,370 |
154,000 |
156,000 |
16,980 |
21,500 |
22,000 |
2,360 |
68,000 |
69,000 |
7,480 |
156,000 |
158,000 |
17,220 |
22,000 |
22,500 |
2,420 |
69,000 |
70,000 |
7,590 |
158,000 |
160,000 |
17,460 |
22,500 |
23,000 |
2,470 |
70,000 |
71,000 |
7,700 |
160,000 |
162,000 |
17,700 |
23,000 |
23,500 |
2,530 |
71,000 |
72,000 |
7,810 |
162,000 |
164,000 |
17,940 |
23,500 |
24,000 |
2,580 |
72,000 |
73,000 |
7,920 |
164,000 |
166,000 |
18,180 |
24,000 |
24,500 |
2,640 |
73,000 |
74,000 |
8,030 |
166,000 |
168,000 |
18,420 |
24,500 |
25,000 |
2,690 |
74,000 |
75,000 |
8,140 |
168,000 |
170,000 |
18,660 |
25,000 |
25,500 |
2,750 |
75,000 |
76,000 |
8,250 |
170,000 |
172,000 |
18,900 |
25,500 |
26,000 |
2,800 |
76,000 |
77,000 |
8,360 |
172,000 |
174,000 |
19,140 |
26,000 |
26,500 |
2,860 |
77,000 |
78,000 |
8,470 |
174,000 |
176,000 |
19,380 |
26,500 |
27,000 |
2,910 |
78,000 |
79,000 |
8,580 |
176,000 |
178,000 |
19,620 |
27,000 |
27,500 |
2,970 |
79,000 |
80,000 |
8,690 |
178,000 |
180,000 |
19,860 |
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 |
180,000 |
182,000 |
20,100 |
330,000 |
333,000 |
41,300 |
530,000 |
534,000 |
74,600 |
182,000 |
184,000 |
20,340 |
333,000 |
336,000 |
41,780 |
534,000 |
538,000 |
75,280 |
184,000 |
186,000 |
20,580 |
336,000 |
339,000 |
42,260 |
538,000 |
542,000 |
75,960 |
186,000 |
188,000 |
20,820 |
339,000 |
342,000 |
42,740 |
542,000 |
546,000 |
76,640 |
188,000 |
190,000 |
21,060 |
342,000 |
345,000 |
43,220 |
546,000 |
550,000 |
77,320 |
190,000 |
192,000 |
21,300 |
345,000 |
348,000 |
43,700 |
550,000 |
554,000 |
78,000 |
192,000 |
194,000 |
21,540 |
348,000 |
351,000 |
44,180 |
554,000 |
558,000 |
78,680 |
194,000 |
196,000 |
21,780 |
351,000 |
354,000 |
44,660 |
558,000 |
562,000 |
79,360 |
196,000 |
198,000 |
22,020 |
354,000 |
357,000 |
45,140 |
562,000 |
566,000 |
80,040 |
198,000 |
200,000 |
22,260 |
357,000 |
360,000 |
45,620 |
566,000 |
570,000 |
80,720 |
200,000 |
202,000 |
22,500 |
360,000 |
363,000 |
46,100 |
570,000 |
574,000 |
81,400 |
202,000 |
204,000 |
22,740 |
363,000 |
366,000 |
46,580 |
574,000 |
578,000 |
82,080 |
204,000 |
206,000 |
22,980 |
366,000 |
369,000 |
47,060 |
578,000 |
582,000 |
82,760 |
206,000 |
208,000 |
23,220 |
369,000 |
372,000 |
47,540 |
582,000 |
586,000 |
83,440 |
208,000 |
210,000 |
23,460 |
372,000 |
375,000 |
48,020 |
586,000 |
590,000 |
84,120 |
210,000 |
213,000 |
23,700 |
375,000 |
378,000 |
48,500 |
590,000 |
594,000 |
84,800 |
213,000 |
216,000 |
24,060 |
378,000 |
381,000 |
48,980 |
594,000 |
598,000 |
85,480 |
216,000 |
219,000 |
24,420 |
381,000 |
384,000 |
49,460 |
598,000 |
602,000 |
86,160 |
219,000 |
222,000 |
24,780 |
384,000 |
387,000 |
49,940 |
602,000 |
606,000 |
86,840 |
222,000 |
225,000 |
25,140 |
387,000 |
390,000 |
50,420 |
606,000 |
610,000 |
87,520 |
225,000 |
228,000 |
25,500 |
390,000 |
394,000 |
50,900 |
610,000 |
614,000 |
88,200 |
228,000 |
231,000 |
25,860 |
394,000 |
398,000 |
51,540 |
614,000 |
618,000 |
88,880 |
231,000 |
234,000 |
26,220 |
398,000 |
402,000 |
52,180 |
618,000 |
622,000 |
89,560 |
234,000 |
237,000 |
26,580 |
402,000 |
406,000 |
52,840 |
622,000 |
626,000 |
90,240 |
237,000 |
240,000 |
26,940 |
406,000 |
410,000 |
53,520 |
626,000 |
630,000 |
90,920 |
240,000 |
243,000 |
27,300 |
410,000 |
414,000 |
54,200 |
630,000 |
635,000 |
91,600 |
243,000 |
246,000 |
27,660 |
414,000 |
418,000 |
54,880 |
635,000 |
640,000 |
92,450 |
246,000 |
249,000 |
28,020 |
418,000 |
422,000 |
55,560 |
640,000 |
645,000 |
93,300 |
249,000 |
252,000 |
28,380 |
422,000 |
426,000 |
56,240 |
645,000 |
650,000 |
94,150 |
252,000 |
255,000 |
28,820 |
426,000 |
430,000 |
56,920 |
650,000 |
655,000 |
95,000 |
255,000 |
258,000 |
29,300 |
430,000 |
434,000 |
57,600 |
655,000 |
660,000 |
95,850 |
258,000 |
261,000 |
29,780 |
434,000 |
438,000 |
58,280 |
660,000 |
665,000 |
96,700 |
261,000 |
264,000 |
30,260 |
438,000 |
442,000 |
58,960 |
665,000 |
670,000 |
97,550 |
264,000 |
267,000 |
30,740 |
442,000 |
446,000 |
59,640 |
670,000 |
675,000 |
98,400 |
267,000 |
270,000 |
31,220 |
446,000 |
450,000 |
60,320 |
675,000 |
680,000 |
99,250 |
270,000 |
273,000 |
31,700 |
450,000 |
454,000 |
61,000 |
680,000 |
685,000 |
100,100 |
273,000 |
276,000 |
32,180 |
454,000 |
458,000 |
61,680 |
685,000 |
690,000 |
100,950 |
276,000 |
279,000 |
32,660 |
458,000 |
462,000 |
62,360 |
690,000 |
695,000 |
101,800 |
279,000 |
282,000 |
33,140 |
462,000 |
466,000 |
63,040 |
695,000 |
700,000 |
102,650 |
282,000 |
285,000 |
33,620 |
466,000 |
470,000 |
63,720 |
700,000 |
705,000 |
103,500 |
285,000 |
288,000 |
34,100 |
470,000 |
474,000 |
64,400 |
705,000 |
710,000 |
104,350 |
288,000 |
291,000 |
34,580 |
474,000 |
478,000 |
65,080 |
710,000 |
715,000 |
105,200 |
291,000 |
294,000 |
35,060 |
478,000 |
482,000 |
65,760 |
715,000 |
720,000 |
106,050 |
294,000 |
297,000 |
35,540 |
482,000 |
486,000 |
66,440 |
720,000 |
725,000 |
106,900 |
297,000 |
300,000 |
36,020 |
486,000 |
490,000 |
67,120 |
725,000 |
730,000 |
107,750 |
300,000 |
303,000 |
36,500 |
490,000 |
494,000 |
67,800 |
730,000 |
735,000 |
108,600 |
303,000 |
306,000 |
36,980 |
494,000 |
498,000 |
68,480 |
735,000 |
740,000 |
109,450 |
306,000 |
309,000 |
37,460 |
498,000 |
502,000 |
69,160 |
740,000 |
745,000 |
110,300 |
309,000 |
312,000 |
37,940 |
502,000 |
506,000 |
69,840 |
745,000 |
750,000 |
111,150 |
312,000 |
315,000 |
38,420 |
506,000 |
510,000 |
70,520 |
750,000 |
755,000 |
112,000 |
315,000 |
318,000 |
38,900 |
510,000 |
514,000 |
71,200 |
755,000 |
760,000 |
112,950 |
318,000 |
321,000 |
39,380 |
514,000 |
518,000 |
71,880 |
760,000 |
765,000 |
113,900 |
321,000 |
324,000 |
39,860 |
518,000 |
522,000 |
72,560 |
765,000 |
770,000 |
114,850 |
324,000 |
327,000 |
40,340 |
522,000 |
526,000 |
73,240 |
770,000 |
775,000 |
115,800 |
327,000 |
330,000 |
40,820 |
526,000 |
530,000 |
73,920 |
775,000 |
780,000 |
116,750 |
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 |
||
780,000 |
785,000 |
117,700 |
1,000,000 |
1,500,000 |
課税山林所得金額に22%を乗じて算出した金額から60,500円を控除した金額 |
15,000,000 |
20,000,000 |
課税山林所得金額に45%を乗じて算出した金額から1,565,500円を控除した金額 |
785,000 |
790,000 |
118,650 |
||||||
790,000 |
795,000 |
119,600 |
||||||
795,000 |
800,000 |
120,550 |
||||||
800,000 |
805,000 |
121,500 |
||||||
805,000 |
810,000 |
122,450 |
1,500,000 |
2,500,000 |
課税山林所得金額に24%を乗じて算出した金額から90,500円を控除した金額 |
20,000,000 |
25,000,000 |
課税山林所得金額に49%を乗じて算出した金額から2,365,500円を控除した金額 |
810,000 |
815,000 |
123,400 |
||||||
815,000 |
820,000 |
124,350 |
||||||
820,000 |
825,000 |
125,300 |
||||||
825,000 |
830,000 |
126,250 |
||||||
830,000 |
835,000 |
127,200 |
2,500,000 |
4,000,000 |
課税山林所得金額に29%を乗じて算出した金額から215,500円を控除した金額 |
25,000,000 |
30,000,000 |
課税山林所得金額に50%を乗じて算出した金額から2,615,500円を控除した金額 |
835,000 |
840,000 |
128,150 |
||||||
840,000 |
845,000 |
129,100 |
||||||
845,000 |
850,000 |
130,050 |
||||||
850,000 |
855,000 |
131,000 |
||||||
855,000 |
860,000 |
131,950 |
4,000,000 |
5,000,000 |
課税山林所得金額に30%を乗じて算出した金額から255,500円を控除した金額 |
30,000,000 |
50,000,000 |
課税山林所得金額に54%を乗じて算出した金額から3,815,500円を控除した金額 |
860,000 |
865,000 |
132,900 |
||||||
865,000 |
870,000 |
133,850 |
||||||
870,000 |
875,000 |
134,800 |
||||||
875,000 |
880,000 |
135,750 |
||||||
880,000 |
885,000 |
136,700 |
5,000,000 |
6,000,000 |
課税山林所得金額に34%を乗じて算出した金額から455,500円を控除した金額 |
50,000,000 |
100,000,000 |
課税山林所得金額に57%を乗じて算出した金額から5,315,500円を控除した金額 |
885,000 |
890,000 |
137,650 |
||||||
890,000 |
895,000 |
138,600 |
||||||
895,000 |
900,000 |
139,550 |
||||||
900,000 |
905,000 |
140,500 |
||||||
905,000 |
910,000 |
141,450 |
6,000,000 |
7,500,000 |
課税山林所得金額に35%を乗じて算出した金額から515,500円を控除した金額 |
100,000,000 |
150,000,000 |
課税山林所得金額に61%を乗じて算出した金額から9,315,500円を控除した金額 |
910,000 |
915,000 |
142,400 |
||||||
915,000 |
920,000 |
143,350 |
||||||
920,000 |
925,000 |
144,300 |
||||||
925,000 |
930,000 |
145,250 |
||||||
930,000 |
935,000 |
146,200 |
7,500,000 |
10,000,000 |
課税山林所得金額に39%を乗じて算出した金額から815,500円を控除した金額 |
150,000,000 |
250,000,000 |
課税山林所得金額に65%を乗じて算出した金額から15,315,500円を控除した金額 |
935,000 |
940,000 |
147,150 |
||||||
940,000 |
945,000 |
148,100 |
||||||
945,000 |
950,000 |
149,050 |
||||||
950,000 |
955,000 |
150,000 |
||||||
955,000 |
960,000 |
150,950 |
10,000,000 |
12,500,000 |
課税山林所得金額に40%を乗じて算出した金額から915,500円を控除した金額 |
250,000,000円以上 |
課税山林所得金額に69%を乗じて算出した金額から25,315,500円を控除した金額 |
|
960,000 |
965,000 |
151,900 |
||||||
965,000 |
970,000 |
152,850 |
||||||
970,000 |
975,000 |
153,800 |
||||||
975,000 |
980,000 |
154,750 |
||||||
980,000 |
985,000 |
155,700 |
12,500,000 |
15,000,000 |
課税山林所得金額に44%を乗じて算出した金額から1,415,500円を控除した金額 |
|||
985,000 |
990,000 |
156,650 |
||||||
990,000 |
995,000 |
157,600 |
||||||
995,000 |
1,000,000 |
158,550 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,000円未満 |
0 |
50,000 |
51,000 |
2,750 |
140,000 |
142,000 |
8,900 |
|
1,000 |
2,000 |
50 |
51,000 |
52,000 |
2,800 |
142,000 |
144,000 |
9,060 |
2,000 |
3,000 |
110 |
52,000 |
53,000 |
2,860 |
144,000 |
146,000 |
9,220 |
3,000 |
4,000 |
160 |
53,000 |
54,000 |
2,910 |
146,000 |
148,000 |
9,380 |
4,000 |
5,000 |
220 |
54,000 |
55,000 |
2,970 |
148,000 |
150,000 |
9,540 |
5,000 |
6,000 |
270 |
55,000 |
56,000 |
3,020 |
150,000 |
152,000 |
9,700 |
6,000 |
7,000 |
330 |
56,000 |
57,000 |
3,080 |
152,000 |
154,000 |
9,860 |
7,000 |
8,000 |
380 |
57,000 |
58,000 |
3,130 |
154,000 |
156,000 |
10,020 |
8,000 |
9,000 |
440 |
58,000 |
59,000 |
3,190 |
156,000 |
158,000 |
10,180 |
9,000 |
10,000 |
490 |
59,000 |
60,000 |
3,240 |
158,000 |
160,000 |
10,340 |
10,000 |
11,000 |
550 |
60,000 |
62,000 |
3,300 |
160,000 |
162,000 |
10,500 |
11,000 |
12,000 |
600 |
62,000 |
64,000 |
3,420 |
162,000 |
164,000 |
10,670 |
12,000 |
13,000 |
660 |
64,000 |
66,000 |
3,540 |
164,000 |
166,000 |
10,840 |
13,000 |
14,000 |
710 |
66,000 |
68,000 |
3,660 |
166,000 |
168,000 |
11,010 |
14,000 |
15,000 |
770 |
68,000 |
70,000 |
3,780 |
168,000 |
170,000 |
11,180 |
15,000 |
16,000 |
820 |
70,000 |
72,000 |
3,900 |
170,000 |
172,000 |
11,350 |
16,000 |
17,000 |
880 |
72,000 |
74,000 |
4,020 |
172,000 |
174,000 |
11,520 |
17,000 |
18,000 |
930 |
74,000 |
76,000 |
4,140 |
174,000 |
176,000 |
11,690 |
18,000 |
19,000 |
990 |
76,000 |
78,000 |
4,260 |
176,000 |
178,000 |
11,860 |
19,000 |
20,000 |
1,040 |
78,000 |
80,000 |
4,380 |
178,000 |
180,000 |
12,030 |
20,000 |
21,000 |
1,100 |
80,000 |
82,000 |
4,500 |
180,000 |
184,000 |
12,200 |
21,000 |
22,000 |
1,150 |
82,000 |
84,000 |
4,620 |
184,000 |
188,000 |
12,540 |
22,000 |
23,000 |
1,210 |
84,000 |
86,000 |
4,740 |
188,000 |
192,000 |
12,880 |
23,000 |
24,000 |
1,260 |
86,000 |
88,000 |
4,860 |
192,000 |
196,000 |
13,220 |
24,000 |
25,000 |
1,320 |
88,000 |
90,000 |
4,980 |
196,000 |
200,000 |
13,560 |
25,000 |
26,000 |
1,370 |
90,000 |
92,000 |
5,100 |
200,000 |
204,000 |
13,900 |
26,000 |
27,000 |
1,430 |
92,000 |
94,000 |
5,220 |
204,000 |
208,000 |
14,240 |
27,000 |
28,000 |
1,480 |
94,000 |
96,000 |
5,340 |
208,000 |
212,000 |
14,580 |
28,000 |
29,000 |
1,540 |
96,000 |
98,000 |
5,460 |
212,000 |
216,000 |
14,920 |
29,000 |
30,000 |
1,590 |
98,000 |
100,000 |
5,580 |
216,000 |
220,000 |
15,260 |
30,000 |
31,000 |
1,650 |
100,000 |
102,000 |
5,700 |
220,000 |
224,000 |
15,600 |
31,000 |
32,000 |
1,700 |
102,000 |
104,000 |
5,860 |
224,000 |
228,000 |
15,940 |
32,000 |
33,000 |
1,760 |
104,000 |
106,000 |
6,020 |
228,000 |
232,000 |
16,280 |
33,000 |
34,000 |
1,810 |
106,000 |
108,000 |
6,180 |
232,000 |
236,000 |
16,620 |
34,000 |
35,000 |
1,870 |
108,000 |
110,000 |
6,340 |
236,000 |
240,000 |
16,960 |
35,000 |
36,000 |
1,920 |
110,000 |
112,000 |
6,500 |
240,000 |
244,000 |
17,300 |
36,000 |
37,000 |
1,980 |
112,000 |
114,000 |
6,660 |
244,000 |
248,000 |
17,640 |
37,000 |
38,000 |
2,030 |
114,000 |
116,000 |
6,820 |
248,000 |
252,000 |
17,980 |
38,000 |
39,000 |
2,090 |
116,000 |
118,000 |
6,980 |
252,000 |
256,000 |
18,320 |
39,000 |
40,000 |
2,140 |
118,000 |
120,000 |
7,140 |
256,000 |
260,000 |
18,660 |
40,000 |
41,000 |
2,200 |
120,000 |
122,000 |
7,300 |
260,000 |
264,000 |
19,000 |
41,000 |
42,000 |
2,250 |
122,000 |
124,000 |
7,460 |
264,000 |
268,000 |
19,340 |
42,000 |
43,000 |
2,310 |
124,000 |
126,000 |
7,620 |
268,000 |
272,000 |
19,680 |
43,000 |
44,000 |
2,360 |
126,000 |
128,000 |
7,780 |
272,000 |
276,000 |
20,020 |
44,000 |
45,000 |
2,420 |
128,000 |
130,000 |
7,940 |
276,000 |
280,000 |
20,360 |
45,000 |
46,000 |
2,470 |
130,000 |
132,000 |
8,100 |
280,000 |
284,000 |
20,700 |
46,000 |
47,000 |
2,530 |
132,000 |
134,000 |
8,260 |
284,000 |
288,000 |
21,040 |
47,000 |
48,000 |
2,580 |
134,000 |
136,000 |
8,420 |
288,000 |
292,000 |
21,380 |
48,000 |
49,000 |
2,640 |
136,000 |
138,000 |
8,580 |
292,000 |
296,000 |
21,720 |
49,000 |
50,000 |
2,690 |
138,000 |
140,000 |
8,740 |
296,000 |
300,000 |
22,060 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
300,000 |
304,000 |
22,400 |
540,000 |
546,000 |
47,300 |
860,000 |
868,000 |
85,100 |
304,000 |
308,000 |
22,780 |
546,000 |
552,000 |
47,960 |
868,000 |
876,000 |
86,060 |
308,000 |
312,000 |
23,160 |
552,000 |
558,000 |
48,620 |
876,000 |
884,000 |
87,020 |
312,000 |
316,000 |
23,540 |
558,000 |
564,000 |
49,280 |
884,000 |
892,000 |
87,980 |
316,000 |
320,000 |
23,920 |
564,000 |
570,000 |
49,940 |
892,000 |
900,000 |
88,940 |
320,000 |
324,000 |
24,300 |
570,000 |
576,000 |
50,600 |
900,000 |
908,000 |
89,900 |
324,000 |
328,000 |
24,680 |
576,000 |
582,000 |
51,260 |
908,000 |
916,000 |
90,860 |
328,000 |
332,000 |
25,060 |
582,000 |
588,000 |
51,920 |
916,000 |
924,000 |
91,820 |
332,000 |
336,000 |
25,440 |
588,000 |
594,000 |
52,580 |
924,000 |
932,000 |
92,780 |
336,000 |
340,000 |
25,820 |
594,000 |
600,000 |
53,240 |
932,000 |
940,000 |
93,740 |
340,000 |
344,000 |
26,200 |
600,000 |
606,000 |
53,900 |
940,000 |
948,000 |
94,700 |
344,000 |
348,000 |
26,580 |
606,000 |
612,000 |
54,620 |
948,000 |
956,000 |
95,660 |
348,000 |
352,000 |
26,960 |
612,000 |
618,000 |
55,340 |
956,000 |
964,000 |
96,620 |
352,000 |
356,000 |
27,340 |
618,000 |
624,000 |
56,060 |
964,000 |
972,000 |
97,580 |
356,000 |
360,000 |
27,720 |
624,000 |
630,000 |
56,780 |
972,000 |
980,000 |
98,540 |
360,000 |
364,000 |
28,100 |
630,000 |
636,000 |
57,500 |
980,000 |
988,000 |
99,500 |
364,000 |
368,000 |
28,480 |
636,000 |
642,000 |
58,220 |
988,000 |
996,000 |
100,460 |
368,000 |
372,000 |
28,860 |
642,000 |
648,000 |
58,940 |
996,000 |
1,004,000 |
101,420 |
372,000 |
376,000 |
29,240 |
648,000 |
654,000 |
59,660 |
1,004,000 |
1,012,000 |
102,480 |
376,000 |
380,000 |
29,620 |
654,000 |
660,000 |
60,380 |
1,012,000 |
1,020,000 |
103,640 |
380,000 |
384,000 |
30,000 |
660,000 |
666,000 |
61,100 |
1,020,000 |
1,028,000 |
104,800 |
384,000 |
388,000 |
30,380 |
666,000 |
672,000 |
61,820 |
1,028,000 |
1,036,000 |
105,960 |
388,000 |
392,000 |
30,760 |
672,000 |
678,000 |
62,540 |
1,036,000 |
1,044,000 |
107,120 |
392,000 |
396,000 |
31,140 |
678,000 |
684,000 |
63,260 |
1,044,000 |
1,052,000 |
108,280 |
396,000 |
400,000 |
31,520 |
684,000 |
690,000 |
63,980 |
1,052,000 |
1,060,000 |
109,440 |
400,000 |
404,000 |
31,900 |
690,000 |
696,000 |
64,700 |
1,060,000 |
1,068,000 |
110,600 |
404,000 |
408,000 |
32,340 |
696,000 |
702,000 |
65,420 |
1,068,000 |
1,076,000 |
111,760 |
408,000 |
412,000 |
32,780 |
702,000 |
708,000 |
66,140 |
1,076,000 |
1,084,000 |
112,920 |
412,000 |
416,000 |
33,220 |
708,000 |
714,000 |
66,860 |
1,084,000 |
1,092,000 |
114,080 |
416,000 |
420,000 |
33,660 |
714,000 |
720,000 |
67,580 |
1,092,000 |
1,100,000 |
115,240 |
420,000 |
426,000 |
34,100 |
720,000 |
726,000 |
68,300 |
1,100,000 |
1,108,000 |
116,400 |
426,000 |
432,000 |
34,760 |
726,000 |
732,000 |
69,020 |
1,108,000 |
1,116,000 |
117,560 |
432,000 |
438,000 |
35,420 |
732,000 |
738,000 |
69,740 |
1,116,000 |
1,124,000 |
118,720 |
438,000 |
444,000 |
36,080 |
738,000 |
744,000 |
70,460 |
1,124,000 |
1,132,000 |
119,880 |
444,000 |
450,000 |
36,740 |
744,000 |
750,000 |
71,180 |
1,132,000 |
1,140,000 |
121,040 |
450,000 |
456,000 |
37,400 |
750,000 |
756,000 |
71,900 |
1,140,000 |
1,148,000 |
122,200 |
456,000 |
462,000 |
38,060 |
756,000 |
762,000 |
72,620 |
1,148,000 |
1,156,000 |
123,360 |
462,000 |
468,000 |
38,720 |
762,000 |
768,000 |
73,340 |
1,156,000 |
1,164,000 |
124,520 |
468,000 |
474,000 |
39,380 |
768,000 |
774,000 |
74,060 |
1,164,000 |
1,172,000 |
125,680 |
474,000 |
480,000 |
40,040 |
774,000 |
780,000 |
74,780 |
1,172,000 |
1,180,000 |
126,840 |
480,000 |
486,000 |
40,700 |
780,000 |
788,000 |
75,500 |
1,180,000 |
1,188,000 |
128,000 |
486,000 |
492,000 |
41,360 |
788,000 |
796,000 |
76,460 |
1,188,000 |
1,196,000 |
129,160 |
492,000 |
498,000 |
42,020 |
796,000 |
804,000 |
77,420 |
1,196,000 |
1,204,000 |
130,320 |
498,000 |
504,000 |
42,680 |
804,000 |
812,000 |
78,380 |
1,204,000 |
1,212,000 |
131,480 |
504,000 |
510,000 |
43,340 |
812,000 |
820,000 |
79,340 |
1,212,000 |
1,220,000 |
132,640 |
510,000 |
516,000 |
44,000 |
820,000 |
828,000 |
80,300 |
1,220,000 |
1,228,000 |
133,800 |
516,000 |
522,000 |
44,660 |
828,000 |
836,000 |
81,260 |
1,228,000 |
1,236,000 |
134,960 |
522,000 |
528,000 |
45,320 |
836,000 |
844,000 |
82,220 |
1,236,000 |
1,244,000 |
136,120 |
528,000 |
534,000 |
45,980 |
844,000 |
852,000 |
83,180 |
1,244,000 |
1,252,000 |
137,280 |
534,000 |
540,000 |
46,640 |
852,000 |
860,000 |
84,140 |
1,252,000 |
1,260,000 |
138,440 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
1,260,000 |
1,268,000 |
139,600 |
1,750,000 |
1,760,000 |
211,400 |
6,000,000 |
8,000,000 |
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313,100円を控除した金額 |
1,268,000 |
1,276,000 |
140,760 |
1,760,000 |
1,770,000 |
212,900 |
|||
1,276,000 |
1,284,000 |
141,920 |
1,770,000 |
1,780,000 |
214,400 |
|||
1,284,000 |
1,292,000 |
143,080 |
1,780,000 |
1,790,000 |
215,900 |
|||
1,292,000 |
1,300,000 |
144,240 |
1,790,000 |
1,800,000 |
217,400 |
|||
1,300,000 |
1,310,000 |
145,400 |
1,800,000 |
1,810,000 |
218,900 |
8,000,000 |
10,000,000 |
退職所得の特別控除後の金額に24.5%を乗じて算出した金額から473,100円を控除した金額 |
1,310,000 |
1,320,000 |
146,850 |
1,810,000 |
1,820,000 |
220,400 |
|||
1,320,000 |
1,330,000 |
148,300 |
1,820,000 |
1,830,000 |
221,900 |
|||
1,330,000 |
1,340,000 |
149,750 |
1,830,000 |
1,840,000 |
223,400 |
|||
1,340,000 |
1,350,000 |
151,200 |
1,840,000 |
1,850,000 |
224,900 |
|||
1,350,000 |
1,360,000 |
152,650 |
1,850,000 |
1,860,000 |
226,400 |
10,000,000 |
12,000,000 |
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523,100円を控除した金額 |
1,360,000 |
1,370,000 |
154,100 |
1,860,000 |
1,870,000 |
227,900 |
|||
1,370,000 |
1,380,000 |
155,550 |
1,870,000 |
1,880,000 |
229,400 |
|||
1,380,000 |
1,390,000 |
157,000 |
1,880,000 |
1,890,000 |
230,900 |
|||
1,390,000 |
1,400,000 |
158,450 |
1,890,000 |
1,900,000 |
232,400 |
|||
1,400,000 |
1,410,000 |
159,900 |
1,900,000 |
1,910,000 |
233,900 |
12,000,000 |
20,000,000 |
退職所得の特別控除後の金額に27%を乗じて算出した金額から763,100円を控除した金額 |
1,410,000 |
1,420,000 |
161,350 |
1,910,000 |
1,920,000 |
235,400 |
|||
1,420,000 |
1,430,000 |
162,800 |
1,920,000 |
1,930,000 |
236,900 |
|||
1,430,000 |
1,440,000 |
164,250 |
1,930,000 |
1,940,000 |
238,400 |
|||
1,440,000 |
1,450,000 |
165,700 |
1,940,000 |
1,950,000 |
239,900 |
|||
1,450,000 |
1,460,000 |
167,150 |
1,950,000 |
1,960,000 |
241,400 |
20,000,000 |
40,000,000 |
退職所得の特別控除後の金額に28.5%を乗じて算出した金額から1,063,100円を控除した金額 |
1,460,000 |
1,470,000 |
168,600 |
1,960,000 |
1,970,000 |
242,900 |
|||
1,470,000 |
1,480,000 |
170,050 |
1,970,000 |
1,980,000 |
244,400 |
|||
1,480,000 |
1,490,000 |
171,500 |
1,980,000 |
1,990,000 |
245,900 |
|||
1,490,000 |
1,500,000 |
172,950 |
1,990,000 |
2,000,000 |
247,400 |
|||
1,500,000 |
1,510,000 |
174,400 |
2,000,000 |
2,400,000 |
退職所得の特別控除後の金額に17%を乗じて算出した金額から91,100円を控除した金額 |
40,000,000 |
60,000,000 |
退職所得の特別控除後の金額に30.5を乗じて算出した金額から1,863,100円を控除した金額 |
1,510,000 |
1,520,000 |
175,850 |
||||||
1,520,000 |
1,530,000 |
177,300 |
||||||
1,530,000 |
1,540,000 |
178,750 |
||||||
1,540,000 |
1,550,000 |
180,200 |
||||||
1,550,000 |
1,560,000 |
181,650 |
2,400,000 |
3,000,000 |
退職所得の特別控除後の金額に17.5%を乗じて算出した金額から103,100円を控除した金額 |
60,000,000 |
100,000,000 |
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3,063,100円を控除した金額 |
1,560,000 |
1,570,000 |
183,100 |
||||||
1,570,000 |
1,580,000 |
184,550 |
||||||
1,580,000 |
1,590,000 |
186,000 |
||||||
1,590,000 |
1,600,000 |
187,450 |
||||||
1,600,000 |
1,610,000 |
188,900 |
3,000,000 |
4,000,000 |
退職所得の特別控除後の金額に19.5%を乗じて算出した金額から163,100円を控除した金額 |
100,000,000円以上 |
退職所得の特別控除後の金額に34.5%を乗じて算出した金額から5,063,100円を控除した金額 |
|
1,610,000 |
1,620,000 |
190,400 |
||||||
1,620,000 |
1,630,000 |
191,900 |
||||||
1,630,000 |
1,640,000 |
193,400 |
||||||
1,640,000 |
1,650,000 |
194,900 |
||||||
1,650,000 |
1,660,000 |
196,400 |
4,000,000 |
5,000,000 |
退職所得の特別控除後の金額に20%を乗じて算出した金額から183,100円を控除した金額 |
|||
1,660,000 |
1,670,000 |
197,900 |
||||||
1,670,000 |
1,680,000 |
199,400 |
||||||
1,680,000 |
1,690,000 |
200,900 |
||||||
1,690,000 |
1,700,000 |
202,400 |
||||||
1,700,000 |
1,710,000 |
203,900 |
5,000,000 |
6,000,000 |
退職所得の特別控除後の金額に22%を乗じて算出した金額から283,100円を控除した金額 |
|||
1,710,000 |
1,720,000 |
205,400 |
||||||
1,720,000 |
1,730,000 |
206,900 |
||||||
1,730,000 |
1,740,000 |
208,400 |
||||||
1,740,000 |
1,750,000 |
209,900 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
500円未満 |
0 |
25,000 |
25,500 |
2,750 |
|
500 |
1,000 |
50 |
25,500 |
26,000 |
2,800 |
1,000 |
1,500 |
110 |
26,000 |
26,500 |
2,860 |
1,500 |
2,000 |
160 |
26,500 |
27,000 |
2,910 |
2,000 |
2,500 |
220 |
27,000 |
27,500 |
2,970 |
2,500 |
3,000 |
270 |
27,500 |
28,000 |
3,020 |
3,000 |
3,500 |
330 |
28,000 |
28,500 |
3,080 |
3,500 |
4,000 |
380 |
28,500 |
29,000 |
3,130 |
4,000 |
4,500 |
440 |
29,000 |
29,500 |
3,190 |
4,500 |
5,000 |
490 |
29,500 |
30,000 |
3,240 |
5,000 |
5,500 |
550 |
30,000 |
31,000 |
3,300 |
5,500 |
6,000 |
600 |
31,000 |
32,000 |
3,420 |
6,000 |
6,500 |
660 |
32,000 |
33,000 |
3,540 |
6,500 |
7,000 |
710 |
33,000 |
34,000 |
3,660 |
7,000 |
7,500 |
770 |
34,000 |
35,000 |
3,780 |
7,500 |
8,000 |
820 |
35,000 |
36,000 |
3,900 |
8,000 |
8,500 |
880 |
36,000 |
37,000 |
4,020 |
8,500 |
9,000 |
930 |
37,000 |
38,000 |
4,140 |
9,000 |
9,500 |
990 |
38,000 |
39,000 |
4,260 |
9,500 |
10,000 |
1,040 |
39,000 |
40,000 |
4,380 |
10,000 |
10,500 |
1,100 |
40,000 |
41,000 |
4,500 |
10,500 |
11,000 |
1,150 |
41,000 |
42,000 |
4,620 |
11,000 |
11,500 |
1,210 |
42,000 |
43,000 |
4,740 |
11,500 |
12,000 |
1,260 |
43,000 |
44,000 |
4,860 |
12,000 |
12,500 |
1,320 |
44,000 |
45,000 |
4,980 |
12,500 |
13,000 |
1,370 |
45,000 |
46,000 |
5,100 |
13,000 |
13,500 |
1,430 |
46,000 |
47,000 |
5,220 |
13,500 |
14,000 |
1,480 |
47,000 |
48,000 |
5,340 |
14,000 |
14,500 |
1,540 |
48,000 |
49,000 |
5,460 |
14,500 |
15,000 |
1,590 |
49,000 |
50,000 |
5,580 |
15,000 |
15,500 |
1,650 |
50,000 |
51,000 |
5,700 |
15,500 |
16,000 |
1,700 |
51,000 |
52,000 |
5,860 |
16,000 |
16,500 |
1,760 |
52,000 |
53,000 |
6,020 |
16,500 |
17,000 |
1,810 |
53,000 |
54,000 |
6,180 |
17,000 |
17,500 |
1,870 |
54,000 |
55,000 |
6,340 |
17,500 |
18,000 |
1,920 |
55,000 |
56,000 |
6,500 |
18,000 |
18,500 |
1,980 |
56,000 |
57,000 |
6,660 |
18,500 |
19,000 |
2,030 |
57,000 |
58,000 |
6,820 |
19,000 |
19,500 |
2,090 |
58,000 |
59,000 |
6,980 |
19,500 |
20,000 |
2,140 |
59,000 |
60,000 |
7,140 |
20,000 |
20,500 |
2,200 |
60,000 |
61,000 |
7,300 |
20,500 |
21,000 |
2,250 |
61,000 |
62,000 |
7,460 |
21,000 |
21,500 |
2,310 |
62,000 |
63,000 |
7,620 |
21,500 |
22,000 |
2,360 |
63,000 |
64,000 |
7,780 |
22,000 |
22,500 |
2,420 |
64,000 |
65,000 |
7,940 |
22,500 |
23,000 |
2,470 |
65,000 |
66,000 |
8,100 |
23,000 |
23,500 |
2,530 |
66,000 |
67,000 |
8,260 |
23,500 |
24,000 |
2,580 |
67,000 |
68,000 |
8,420 |
24,000 |
24,500 |
2,640 |
68,000 |
69,000 |
8,580 |
24,500 |
25,000 |
2,690 |
69,000 |
70,000 |
8,740 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
70,000 |
71,000 |
8,900 |
150,000 |
152,000 |
22,400 |
71,000 |
72,000 |
9,060 |
152,000 |
154,000 |
22,780 |
72,000 |
73,000 |
9,220 |
154,000 |
156,000 |
23,160 |
73,000 |
74,000 |
9,380 |
156,000 |
158,000 |
23,540 |
74,000 |
75,000 |
9,540 |
158,000 |
160,000 |
23,920 |
75,000 |
76,000 |
9,700 |
160,000 |
162,000 |
24,300 |
76,000 |
77,000 |
9,860 |
162,000 |
164,000 |
24,680 |
77,000 |
78,000 |
10,020 |
164,000 |
166,000 |
25,060 |
78,000 |
79,000 |
10,180 |
166,000 |
168,000 |
25,440 |
79,000 |
80,000 |
10,340 |
168,000 |
170,000 |
25,820 |
80,000 |
81,000 |
10,500 |
170,000 |
172,000 |
26,200 |
81,000 |
82,000 |
10,670 |
172,000 |
174,000 |
26,580 |
82,000 |
83,000 |
10,840 |
174,000 |
176,000 |
26,960 |
83,000 |
84,000 |
11,010 |
176,000 |
178,000 |
27,340 |
84,000 |
85,000 |
11,180 |
178,000 |
180,000 |
27,720 |
85,000 |
86,000 |
11,350 |
180,000 |
182,000 |
28,100 |
86,000 |
87,000 |
11,520 |
182,000 |
184,000 |
28,480 |
87,000 |
88,000 |
11,690 |
184,000 |
186,000 |
28,860 |
88,000 |
89,000 |
11,860 |
186,000 |
188,000 |
29,240 |
89,000 |
90,000 |
12,030 |
188,000 |
190,000 |
29,620 |
90,000 |
92,000 |
12,200 |
190,000 |
192,000 |
30,000 |
92,000 |
94,000 |
12,540 |
192,000 |
194,000 |
30,380 |
94,000 |
96,000 |
12,880 |
194,000 |
196,000 |
30,760 |
96,000 |
98,000 |
13,220 |
196,000 |
198,000 |
31,140 |
98,000 |
100,000 |
13,560 |
198,000 |
200,000 |
31,520 |
100,000 |
102,000 |
13,900 |
200,000 |
202,000 |
31,900 |
102,000 |
104,000 |
14,240 |
202,000 |
204,000 |
32,340 |
104,000 |
106,000 |
14,580 |
204,000 |
206,000 |
32,780 |
106,000 |
108,000 |
14,920 |
206,000 |
208,000 |
33,220 |
108,000 |
110,000 |
15,260 |
208,000 |
210,000 |
33,660 |
110,000 |
112,000 |
15,600 |
210,000 |
213,000 |
34,100 |
112,000 |
114,000 |
15,940 |
213,000 |
216,000 |
34,760 |
114,000 |
116,000 |
16,280 |
216,000 |
219,000 |
35,420 |
116,000 |
118,000 |
16,620 |
219,000 |
222,000 |
36,080 |
118,000 |
120,000 |
16,960 |
222,000 |
225,000 |
36,740 |
120,000 |
122,000 |
17,300 |
225,000 |
228,000 |
37,400 |
122,000 |
124,000 |
17,640 |
228,000 |
231,000 |
38,060 |
124,000 |
126,000 |
17,980 |
231,000 |
234,000 |
38,720 |
126,000 |
128,000 |
18,320 |
234,000 |
237,000 |
39,380 |
128,000 |
130,000 |
18,660 |
237,000 |
240,000 |
40,040 |
130,000 |
132,000 |
19,000 |
240,000 |
243,000 |
40,700 |
132,000 |
134,000 |
19,340 |
243,000 |
246,000 |
41,360 |
134,000 |
136,000 |
19,680 |
246,000 |
249,000 |
42,020 |
136,000 |
138,000 |
20,020 |
249,000 |
252,000 |
42,680 |
138,000 |
140,000 |
20,360 |
252,000 |
255,000 |
43,340 |
140,000 |
142,000 |
20,700 |
255,000 |
258,000 |
44,000 |
142,000 |
144,000 |
21,040 |
258,000 |
261,000 |
44,660 |
144,000 |
146,000 |
21,380 |
261,000 |
264,000 |
45,320 |
146,000 |
148,000 |
21,720 |
264,000 |
267,000 |
45,980 |
148,000 |
150,000 |
22,060 |
267,000 |
270,000 |
46,640 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
270,000 |
273,000 |
47,300 |
430,000 |
434,000 |
85,100 |
273,000 |
276,000 |
47,960 |
434,000 |
438,000 |
86,060 |
276,000 |
279,000 |
48,620 |
438,000 |
442,000 |
87,020 |
279,000 |
282,000 |
49,280 |
442,000 |
446,000 |
87,980 |
282,000 |
285,000 |
49,940 |
446,000 |
450,000 |
88,940 |
285,000 |
288,000 |
50,600 |
450,000 |
454,000 |
89,900 |
288,000 |
291,000 |
51,260 |
454,000 |
458,000 |
90,860 |
291,000 |
294,000 |
51,920 |
458,000 |
462,000 |
91,820 |
294,000 |
297,000 |
52,580 |
462,000 |
466,000 |
92,780 |
297,000 |
300,000 |
53,240 |
466,000 |
470,000 |
93,740 |
300,000 |
303,000 |
53,900 |
470,000 |
474,000 |
94,700 |
303,000 |
306,000 |
54,620 |
474,000 |
478,000 |
95,660 |
306,000 |
309,000 |
55,340 |
478,000 |
482,000 |
96,620 |
309,000 |
312,000 |
56,060 |
482,000 |
486,000 |
97,580 |
312,000 |
315,000 |
56,780 |
486,000 |
490,000 |
98,540 |
315,000 |
318,000 |
57,500 |
490,000 |
494,000 |
99,500 |
318,000 |
321,000 |
58,220 |
494,000 |
498,000 |
100,460 |
321,000 |
324,000 |
58,940 |
498,000 |
502,000 |
101,420 |
324,000 |
327,000 |
59,660 |
502,000 |
506,000 |
102,480 |
327,000 |
330,000 |
60,380 |
506,000 |
510,000 |
103,640 |
330,000 |
333,000 |
61,100 |
510,000 |
514,000 |
104,800 |
333,000 |
336,000 |
61,820 |
514,000 |
518,000 |
105,960 |
336,000 |
339,000 |
62,540 |
518,000 |
522,000 |
107,120 |
339,000 |
342,000 |
63,260 |
522,000 |
526,000 |
108,280 |
342,000 |
345,000 |
63,980 |
526,000 |
530,000 |
109,440 |
345,000 |
348,000 |
64,700 |
530,000 |
534,000 |
110,600 |
348,000 |
351,000 |
65,420 |
534,000 |
538,000 |
111,760 |
351,000 |
354,000 |
66,140 |
538,000 |
542,000 |
112,920 |
354,000 |
357,000 |
66,860 |
542,000 |
546,000 |
114,080 |
357,000 |
360,000 |
67,580 |
546,000 |
550,000 |
115,240 |
360,000 |
363,000 |
68,300 |
550,000 |
554,000 |
116,400 |
363,000 |
366,000 |
69,020 |
554,000 |
558,000 |
117,560 |
366,000 |
369,000 |
69,740 |
558,000 |
562,000 |
118,720 |
369,000 |
372,000 |
70,460 |
562,000 |
566,000 |
119,880 |
372,000 |
375,000 |
71,180 |
566,000 |
570,000 |
121,040 |
375,000 |
378,000 |
71,900 |
570,000 |
574,000 |
122,200 |
378,000 |
381,000 |
72,620 |
574,000 |
578,000 |
123,360 |
381,000 |
384,000 |
73,340 |
578,000 |
582,000 |
124,520 |
384,000 |
387,000 |
74,060 |
582,000 |
586,000 |
125,680 |
387,000 |
390,000 |
74,780 |
586,000 |
590,000 |
126,840 |
390,000 |
394,000 |
75,500 |
590,000 |
594,000 |
128,000 |
394,000 |
398,000 |
76,460 |
594,000 |
598,000 |
129,160 |
398,000 |
402,000 |
77,420 |
598,000 |
602,000 |
130,320 |
402,000 |
406,000 |
78,380 |
602,000 |
606,000 |
131,480 |
406,000 |
410,000 |
79,340 |
606,000 |
610,000 |
132,640 |
410,000 |
414,000 |
80,300 |
610,000 |
614,000 |
133,800 |
414,000 |
418,000 |
81,260 |
614,000 |
618,000 |
134,960 |
418,000 |
422,000 |
82,220 |
618,000 |
622,000 |
136,120 |
422,000 |
426,000 |
83,180 |
622,000 |
626,000 |
137,280 |
426,000 |
430,000 |
84,140 |
626,000 |
630,000 |
138,440 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
630,000 |
635,000 |
139,600 |
880,000 |
885,000 |
212,900 |
635,000 |
640,000 |
141,050 |
885,000 |
890,000 |
214,400 |
640,000 |
645,000 |
142,500 |
890,000 |
895,000 |
215,900 |
645,000 |
650,000 |
143,950 |
895,000 |
900,000 |
217,400 |
650,000 |
655,000 |
145,400 |
900,000 |
905,000 |
218,900 |
655,000 |
660,000 |
146,850 |
905,000 |
910,000 |
220,400 |
660,000 |
665,000 |
148,300 |
910,000 |
915,000 |
221,900 |
665,000 |
670,000 |
149,750 |
915,000 |
920,000 |
223,400 |
670,000 |
675,000 |
151,200 |
920,000 |
925,000 |
224,900 |
675,000 |
680,000 |
152,650 |
925,000 |
930,000 |
226,400 |
680,000 |
685,000 |
154,100 |
930,000 |
935,000 |
227,900 |
685,000 |
690,000 |
155,550 |
935,000 |
940,000 |
229,400 |
690,000 |
695,000 |
157,000 |
940,000 |
945,000 |
230,900 |
695,000 |
700,000 |
158,450 |
945,000 |
950,000 |
232,400 |
700,000 |
705,000 |
159,900 |
950,000 |
955,000 |
233,900 |
705,000 |
710,000 |
161,350 |
955,000 |
960,000 |
235,400 |
710,000 |
715,000 |
162,800 |
960,000 |
965,000 |
236,900 |
715,000 |
720,000 |
164,250 |
965,000 |
970,000 |
238,400 |
720,000 |
725,000 |
165,700 |
970,000 |
975,000 |
239,900 |
725,000 |
730,000 |
167,150 |
975,000 |
980,000 |
241,400 |
730,000 |
735,000 |
168,600 |
980,000 |
985,000 |
242,900 |
735,000 |
740,000 |
170,050 |
985,000 |
990,000 |
244,400 |
740,000 |
745,000 |
171,500 |
990,000 |
995,000 |
245,900 |
745,000 |
750,000 |
172,950 |
995,000 |
1,000,000 |
247,400 |
750,000 |
755,000 |
174,400 |
|||
755,000 |
760,000 |
175,850 |
1,000,000 |
1,200,000 |
課税給与所得金額に34%を乗じて算出した金額から91,100円を控除した金額 |
760,000 |
765,000 |
177,300 |
|||
765,000 |
770,000 |
178,750 |
|||
770,000 |
775,000 |
180,200 |
|||
775,000 |
780,000 |
181,650 |
|||
780,000 |
785,000 |
183,100 |
1,200,000 |
1,500,000 |
課税給与所得金額に35%を乗じて算出した金額から103,100円を控除した金額 |
785,000 |
790,000 |
184,550 |
|||
790,000 |
795,000 |
186,000 |
|||
795,000 |
800,000 |
187,450 |
|||
800,000 |
805,000 |
188,900 |
|||
805,000 |
810,000 |
190,400 |
1,500,000 |
2,000,000 |
課税給与所得金額に39%を乗じて算出した金額から163,100円を控除した金額 |
810,000 |
815,000 |
191,900 |
|||
815,000 |
820,000 |
193,400 |
|||
820,000 |
825,000 |
194,900 |
|||
825,000 |
830,000 |
196,400 |
|||
830,000 |
835,000 |
197,900 |
2,000,000 |
2,500,000 |
課税給与所得金額に40%を乗じて算出した金額から183,100円を控除した金額 |
835,000 |
840,000 |
199,400 |
|||
840,000 |
845,000 |
200,900 |
|||
845,000 |
850,000 |
202,400 |
|||
850,000 |
855,000 |
203,900 |
|||
855,000 |
860,000 |
205,400 |
2,500,000 |
3,000,000 |
課税給与所得金額に44%を乗じて算出した金額から283,100円を控除した金額 |
860,000 |
865,000 |
206,900 |
|||
865,000 |
870,000 |
208,400 |
|||
870,000 |
875,000 |
209,900 |
|||
875,000 |
880,000 |
211,400 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
||
3,000,000 |
4,000,000 |
課税給与所得金額に45%を乗じて算出した金額から313,100円を控除した金額 |
5,000,000 |
6,000,000 |
課税給与所得金額に50%を乗じて算出した金額から523,100円を控除した金額 |
4,000,000 |
5,000,000 |
課税給与所得金額に49%を乗じて算出した金額から473,100円を控除した金額 |
6,000,000 |
10,000,000 |
課税給与所得金額に54%を乗じて算出した金額から763,100円を控除した金額 |
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5,000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遺族年金(不具者に該当する場合には、障害年金)を受ける者であるときは、7,000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5,000円を、上の各欄によつて求めた税額から控除した金額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
||
10,000,000 |
20,000,000 |
課税給与所得金額に57%を乗じて算出した金額から1,063,100円を控除した金額 |
30,000,000 |
50,000,000 |
課税給与所得金額に65%を乗じて算出した金額から3,063,100円を控除した金額 |
20,000,000 |
30,000,000 |
課税給与所得金額に61%を乗じて算出した金額から1,863,100円を控除した金額 |
50,000,000円以上 |
課税給与所得金額に69%を乗じて算出した金額から5,063,100円を控除した金額 |
|
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 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
110,000円未満 |
88,000円未満 |
164,000 |
165,000 |
131,200 |
219,000 |
220,000 |
175,200 |
|
110,000 |
111,000 |
88,000 |
165,000 |
166,000 |
132,000 |
220,000 |
221,000 |
176,000 |
111,000 |
112,000 |
88,800 |
166,000 |
167,000 |
132,800 |
221,000 |
222,000 |
176,800 |
112,000 |
113,000 |
89,600 |
167,000 |
168,000 |
133,600 |
222,000 |
223,000 |
177,600 |
113,000 |
114,000 |
90,400 |
168,000 |
169,000 |
134,400 |
223,000 |
224,000 |
178,400 |
114,000 |
115,000 |
91,200 |
169,000 |
170,000 |
135,200 |
224,000 |
225,000 |
179,200 |
115,000 |
116,000 |
92,000 |
170,000 |
171,000 |
136,000 |
225,000 |
226,000 |
180,000 |
116,000 |
117,000 |
92,800 |
171,000 |
172,000 |
136,800 |
226,000 |
227,000 |
180,800 |
117,000 |
118,000 |
93,600 |
172,000 |
173,000 |
137,600 |
227,000 |
228,000 |
181,600 |
118,000 |
119,000 |
94,400 |
173,000 |
174,000 |
138,400 |
228,000 |
229,000 |
182,400 |
119,000 |
120,000 |
95,200 |
174,000 |
175,000 |
139,200 |
229,000 |
230,000 |
183,200 |
120,000 |
121,000 |
96,000 |
175,000 |
176,000 |
140,000 |
230,000 |
231,000 |
184,000 |
121,000 |
122,000 |
96,800 |
176,000 |
177,000 |
140,800 |
231,000 |
232,000 |
184,800 |
122,000 |
123,000 |
97,600 |
177,000 |
178,000 |
141,600 |
232,000 |
233,000 |
185,600 |
123,000 |
124,000 |
98,400 |
178,000 |
179,000 |
142,400 |
233,000 |
234,000 |
186,400 |
124,000 |
125,000 |
99,200 |
179,000 |
180,000 |
143,200 |
234,000 |
235,000 |
187,200 |
125,000 |
126,000 |
100,000 |
180,000 |
181,000 |
144,000 |
235,000 |
236,000 |
188,000 |
126,000 |
127,000 |
100,800 |
181,000 |
182,000 |
144,800 |
236,000 |
237,000 |
188,800 |
127,000 |
128,000 |
101,600 |
182,000 |
183,000 |
145,600 |
237,000 |
238,000 |
189,600 |
128,000 |
129,000 |
102,400 |
183,000 |
184,000 |
146,400 |
238,000 |
239,000 |
190,400 |
129,000 |
130,000 |
103,200 |
184,000 |
185,000 |
147,200 |
239,000 |
240,000 |
191,200 |
130,000 |
131,000 |
104,000 |
185,000 |
186,000 |
148,000 |
240,000 |
241,000 |
192,000 |
131,000 |
132,000 |
104,800 |
186,000 |
187,000 |
148,800 |
241,000 |
242,000 |
192,800 |
132,000 |
133,000 |
105,600 |
187,000 |
188,000 |
149,600 |
242,000 |
243,000 |
193,600 |
133,000 |
134,000 |
106,400 |
188,000 |
189,000 |
150,400 |
243,000 |
244,000 |
194,400 |
134,000 |
135,000 |
107,200 |
189,000 |
190,000 |
151,200 |
244,000 |
245,000 |
195,200 |
135,000 |
136,000 |
108,000 |
190,000 |
191,000 |
152,000 |
245,000 |
246,000 |
196,000 |
136,000 |
137,000 |
108,800 |
191,000 |
192,000 |
152,800 |
246,000 |
247,000 |
196,800 |
137,000 |
138,000 |
109,600 |
192,000 |
193,000 |
153,600 |
247,000 |
248,000 |
197,600 |
138,000 |
139,000 |
110,400 |
193,000 |
194,000 |
154,400 |
248,000 |
249,000 |
198,400 |
139,000 |
140,000 |
111,200 |
194,000 |
195,000 |
155,200 |
249,000 |
250,000 |
199,200 |
140,000 |
141,000 |
112,000 |
195,000 |
196,000 |
156,000 |
250,000 |
251,000 |
200,000 |
141,000 |
142,000 |
112,800 |
196,000 |
197,000 |
156,800 |
251,000 |
252,000 |
200,800 |
142,000 |
143,000 |
113,600 |
197,000 |
198,000 |
157,600 |
252,000 |
253,000 |
201,600 |
143,000 |
144,000 |
114,400 |
198,000 |
199,000 |
158,400 |
253,000 |
254,000 |
202,400 |
144,000 |
145,000 |
115,200 |
199,000 |
200,000 |
159,200 |
254,000 |
255,000 |
203,200 |
145,000 |
146,000 |
116,000 |
200,000 |
201,000 |
160,000 |
255,000 |
256,000 |
204,000 |
146,000 |
147,000 |
116,800 |
201,000 |
202,000 |
160,800 |
256,000 |
257,000 |
204,800 |
147,000 |
148,000 |
117,600 |
202,000 |
203,000 |
161,600 |
257,000 |
258,000 |
205,600 |
148,000 |
149,000 |
118,400 |
203,000 |
204,000 |
162,400 |
258,000 |
259,000 |
206,400 |
149,000 |
150,000 |
119,200 |
204,000 |
205,000 |
163,200 |
259,000 |
260,000 |
207,200 |
150,000 |
151,000 |
120,000 |
205,000 |
206,000 |
164,000 |
260,000 |
261,000 |
208,000 |
151,000 |
152,000 |
120,800 |
206,000 |
207,000 |
164,800 |
261,000 |
262,000 |
208,800 |
152,000 |
153,000 |
121,600 |
207,000 |
208,000 |
165,600 |
262,000 |
263,000 |
209,600 |
153,000 |
154,000 |
122,400 |
208,000 |
209,000 |
166,400 |
263,000 |
264,500 |
210,400 |
154,000 |
155,000 |
123,200 |
209,000 |
210,000 |
167,200 |
264,500 |
266,000 |
211,600 |
155,000 |
156,000 |
124,000 |
210,000 |
211,000 |
168,000 |
266,000 |
267,500 |
212,800 |
156,000 |
157,000 |
124,800 |
211,000 |
212,000 |
168,800 |
267,500 |
269,000 |
214,000 |
157,000 |
158,000 |
125,600 |
212,000 |
213,000 |
169,600 |
269,000 |
270,500 |
215,200 |
158,000 |
159,000 |
126,400 |
213,000 |
214,000 |
170,400 |
270,500 |
272,000 |
216,400 |
159,000 |
160,000 |
127,200 |
214,000 |
215,000 |
171,200 |
272,000 |
273,500 |
217,600 |
160,000 |
161,000 |
128,000 |
215,000 |
216,000 |
172,000 |
273,500 |
275,000 |
218,800 |
161,000 |
162,000 |
128,800 |
216,000 |
217,000 |
172,800 |
275,000 |
276,500 |
220,000 |
162,000 |
163,000 |
129,600 |
217,000 |
218,000 |
173,600 |
276,500 |
278,000 |
221,200 |
163,000 |
164,000 |
130,400 |
218,000 |
219,000 |
174,400 |
278,000 |
279,500 |
222,400 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
279,500 |
281,000 |
223,600 |
354,500 |
356,000 |
283,600 |
429,500 |
431,000 |
347,287 |
281,000 |
282,500 |
224,800 |
356,000 |
357,500 |
284,800 |
431,000 |
432,500 |
348,675 |
282,500 |
284,000 |
226,000 |
357,500 |
359,000 |
286,000 |
432,500 |
434,000 |
350,062 |
284,000 |
285,500 |
227,200 |
359,000 |
360,500 |
287,200 |
434,000 |
435,500 |
351,450 |
285,500 |
287,000 |
228,400 |
360,500 |
362,000 |
288,400 |
435,500 |
437,000 |
352,837 |
287,000 |
288,500 |
229,600 |
362,000 |
363,500 |
289,600 |
437,000 |
438,500 |
354,225 |
288,500 |
290,000 |
230,800 |
363,500 |
365,000 |
290,800 |
438,500 |
440,000 |
355,612 |
290,000 |
291,500 |
232,000 |
365,000 |
366,500 |
292,000 |
440,000 |
441,500 |
357,000 |
291,500 |
293,000 |
233,200 |
366,500 |
368,000 |
293,200 |
441,500 |
443,000 |
358,387 |
293,000 |
294,500 |
234,400 |
368,000 |
369,500 |
294,400 |
443,000 |
444,500 |
359,775 |
294,500 |
296,000 |
235,600 |
369,500 |
371,000 |
295,600 |
444,500 |
446,000 |
361,162 |
296,000 |
297,500 |
236,800 |
371,000 |
372,500 |
296,800 |
446,000 |
447,500 |
362,550 |
297,500 |
299,000 |
238,000 |
372,500 |
374,000 |
298,000 |
447,500 |
449,000 |
363,937 |
299,000 |
300,500 |
239,200 |
374,000 |
375,500 |
299,200 |
449,000 |
450,500 |
365,325 |
300,500 |
302,000 |
240,400 |
375,500 |
377,000 |
300,400 |
450,500 |
452,000 |
366,712 |
302,000 |
303,500 |
241,600 |
377,000 |
378,500 |
301,600 |
452,000 |
453,500 |
368,100 |
303,500 |
305,000 |
242,800 |
378,500 |
380,000 |
302,800 |
453,500 |
455,000 |
369,487 |
305,000 |
306,500 |
244,000 |
380,000 |
381,500 |
304,000 |
455,000 |
456,500 |
370,875 |
306,500 |
308,000 |
245,200 |
381,500 |
383,000 |
305,200 |
456,500 |
458,000 |
372,262 |
308,000 |
309,500 |
246,400 |
383,000 |
384,500 |
306,400 |
458,000 |
459,500 |
373,650 |
309,500 |
311,000 |
247,600 |
384,500 |
386,000 |
307,600 |
459,500 |
461,000 |
375,037 |
311,000 |
312,500 |
248,800 |
386,000 |
387,500 |
308,800 |
461,000 |
462,500 |
376,425 |
312,500 |
314,000 |
250,000 |
387,500 |
389,000 |
310,000 |
462,500 |
464,000 |
377,812 |
314,000 |
315,500 |
251,200 |
389,000 |
390,500 |
311,200 |
464,000 |
465,500 |
379,200 |
315,500 |
317,000 |
252,400 |
390,500 |
392,000 |
312,400 |
465,500 |
467,000 |
380,587 |
317,000 |
318,500 |
253,600 |
392,000 |
393,500 |
313,600 |
467,000 |
468,500 |
381,975 |
318,500 |
320,000 |
254,800 |
393,500 |
395,000 |
314,800 |
468,500 |
470,000 |
383,362 |
320,000 |
321,500 |
256,000 |
395,000 |
396,500 |
316,000 |
470,000 |
471,500 |
384,750 |
321,500 |
323,000 |
257,200 |
396,500 |
398,000 |
317,200 |
471,500 |
473,000 |
386,137 |
323,000 |
324,500 |
258,400 |
398,000 |
399,500 |
318,400 |
473,000 |
474,500 |
387,525 |
324,500 |
326,000 |
259,600 |
399,500 |
401,000 |
319,600 |
474,500 |
476,000 |
388,912 |
326,000 |
327,500 |
260,800 |
401,000 |
402,500 |
320,925 |
476,000 |
477,500 |
390,300 |
327,500 |
329,000 |
262,000 |
402,500 |
404,000 |
322,312 |
477,500 |
479,000 |
391,687 |
329,000 |
330,500 |
263,200 |
404,000 |
405,500 |
323,700 |
479,000 |
480,500 |
393,075 |
330,500 |
332,000 |
264,400 |
405,500 |
407,000 |
325,087 |
480,500 |
482,000 |
394,462 |
332,000 |
333,500 |
265,600 |
407,000 |
408,500 |
326,475 |
482,000 |
483,500 |
395,850 |
333,500 |
335,000 |
266,800 |
408,500 |
410,000 |
327,862 |
483,500 |
485,000 |
397,237 |
335,000 |
336,500 |
268,000 |
410,000 |
411,500 |
329,250 |
485,000 |
486,500 |
398,625 |
336,500 |
338,000 |
269,200 |
411,500 |
413,000 |
330,637 |
486,500 |
488,000 |
400,012 |
338,000 |
339,500 |
270,400 |
413,000 |
414,500 |
332,025 |
488,000 |
489,500 |
401,400 |
339,500 |
341,000 |
271,600 |
414,500 |
416,000 |
333,412 |
489,500 |
491,000 |
402,787 |
341,000 |
342,500 |
272,800 |
416,000 |
417,500 |
334,800 |
491,000 |
492,500 |
404,175 |
342,500 |
344,000 |
274,000 |
417,500 |
419,000 |
336,187 |
492,500 |
494,000 |
405,562 |
344,000 |
345,500 |
275,200 |
419,000 |
420,500 |
337,575 |
494,000 |
496,000 |
406,950 |
345,500 |
347,000 |
276,400 |
420,500 |
422,000 |
338,962 |
496,000 |
498,000 |
408,800 |
347,000 |
348,500 |
277,600 |
422,000 |
423,500 |
340,350 |
498,000 |
500,000 |
410,650 |
348,500 |
350,000 |
278,800 |
423,500 |
425,000 |
341,737 |
500,000 |
502,000 |
412,500 |
350,000 |
351,500 |
280,000 |
425,000 |
426,500 |
343,125 |
502,000 |
504,000 |
414,350 |
351,500 |
353,000 |
281,200 |
426,500 |
428,000 |
344,512 |
504,000 |
506,000 |
416,200 |
353,000 |
354,500 |
282,400 |
428,000 |
429,500 |
345,900 |
506,000 |
508,000 |
418,050 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
508,000 |
510,000 |
419,900 |
608,000 |
610,000 |
512,400 |
708,000 |
710,000 |
604,900 |
510,000 |
512,000 |
421,750 |
610,000 |
612,000 |
514,250 |
710,000 |
712,000 |
606,750 |
512,000 |
514,000 |
423,600 |
612,000 |
614,000 |
516,100 |
712,000 |
714,000 |
608,600 |
514,000 |
516,000 |
425,450 |
614,000 |
616,000 |
517,950 |
714,000 |
716,000 |
610,450 |
516,000 |
518,000 |
427,300 |
616,000 |
618,000 |
519,800 |
716,000 |
718,000 |
612,300 |
518,000 |
520,000 |
429,150 |
618,000 |
620,000 |
521,650 |
718,000 |
720,000 |
614,150 |
520,000 |
522,000 |
431,000 |
620,000 |
622,000 |
523,500 |
720,000 |
722,000 |
616,000 |
522,000 |
524,000 |
432,850 |
622,000 |
624,000 |
525,350 |
722,000 |
724,000 |
617,850 |
524,000 |
526,000 |
434,700 |
624,000 |
626,000 |
527,200 |
724,000 |
726,000 |
619,700 |
526,000 |
528,000 |
436,550 |
626,000 |
628,000 |
529,050 |
726,000 |
728,000 |
621,550 |
528,000 |
530,000 |
438,400 |
628,000 |
630,000 |
530,900 |
728,000 |
730,000 |
623,400 |
530,000 |
532,000 |
440,250 |
630,000 |
632,000 |
532,750 |
730,000 |
732,000 |
625,250 |
532,000 |
534,000 |
442,100 |
632,000 |
634,000 |
534,600 |
732,000 |
734,000 |
627,100 |
534,000 |
536,000 |
443,950 |
634,000 |
636,000 |
536,450 |
734,000 |
736,000 |
628,950 |
536,000 |
538,000 |
445,800 |
636,000 |
638,000 |
538,300 |
736,000 |
738,000 |
630,800 |
538,000 |
540,000 |
447,650 |
638,000 |
640,000 |
540,150 |
738,000 |
740,000 |
632,650 |
540,000 |
542,000 |
449,500 |
640,000 |
642,000 |
542,000 |
740,000 |
742,000 |
634,500 |
542,000 |
544,000 |
451,350 |
642,000 |
644,000 |
543,850 |
742,000 |
744,000 |
636,350 |
544,000 |
546,000 |
453,200 |
644,000 |
646,000 |
545,700 |
744,000 |
746,000 |
638,200 |
546,000 |
548,000 |
455,050 |
646,000 |
648,000 |
547,550 |
746,000 |
748,000 |
640,050 |
548,000 |
550,000 |
456,900 |
648,000 |
650,000 |
549,400 |
748,000 |
750,000 |
641,900 |
550,000 |
552,000 |
458,750 |
650,000 |
652,000 |
551,250 |
750,000 |
752,000 |
643,750 |
552,000 |
554,000 |
460,600 |
652,000 |
654,000 |
553,100 |
752,000 |
754,000 |
645,600 |
554,000 |
556,000 |
462,450 |
654,000 |
656,000 |
554,950 |
754,000 |
756,000 |
647,450 |
556,000 |
558,000 |
464,300 |
656,000 |
658,000 |
556,800 |
756,000 |
758,000 |
649,300 |
558,000 |
560,000 |
466,150 |
658,000 |
660,000 |
558,650 |
758,000 |
760,000 |
651,150 |
560,000 |
562,000 |
468,000 |
660,000 |
662,000 |
560,500 |
760,000 |
762,000 |
653,000 |
562,000 |
564,000 |
469,850 |
662,000 |
664,000 |
562,350 |
762,000 |
764,000 |
654,850 |
564,000 |
566,000 |
471,700 |
664,000 |
666,000 |
564,200 |
764,000 |
766,000 |
656,700 |
566,000 |
568,000 |
473,550 |
666,000 |
668,000 |
566,050 |
766,000 |
768,000 |
658,550 |
568,000 |
570,000 |
475,400 |
668,000 |
670,000 |
567,900 |
768,000 |
770,000 |
660,400 |
570,000 |
572,000 |
477,250 |
670,000 |
672,000 |
569,750 |
770,000 |
772,000 |
662,250 |
572,000 |
574,000 |
479,100 |
672,000 |
674,000 |
571,600 |
772,000 |
774,000 |
664,100 |
574,000 |
576,000 |
480,950 |
674,000 |
676,000 |
573,450 |
774,000 |
776,000 |
665,950 |
576,000 |
578,000 |
482,800 |
676,000 |
678,000 |
575,300 |
776,000 |
778,000 |
667,800 |
578,000 |
580,000 |
484,650 |
678,000 |
680,000 |
577,150 |
778,000 |
780,000 |
669,650 |
580,000 |
582,000 |
486,500 |
680,000 |
682,000 |
579,000 |
780,000 |
782,000 |
671,500 |
582,000 |
584,000 |
488,350 |
682,000 |
684,000 |
580,850 |
782,000 |
784,000 |
673,350 |
584,000 |
586,000 |
490,200 |
684,000 |
686,000 |
582,700 |
784,000 |
786,000 |
675,200 |
586,000 |
588,000 |
492,050 |
686,000 |
688,000 |
584,550 |
786,000 |
788,000 |
677,050 |
588,000 |
590,000 |
493,900 |
688,000 |
690,000 |
586,400 |
788,000 |
790,000 |
678,900 |
590,000 |
592,000 |
495,750 |
690,000 |
692,000 |
588,250 |
790,000 |
792,000 |
680,750 |
592,000 |
594,000 |
497,600 |
692,000 |
694,000 |
590,100 |
792,000 |
794,000 |
682,600 |
594,000 |
596,000 |
499,450 |
694,000 |
696,000 |
591,950 |
794,000 |
796,000 |
684,450 |
596,000 |
598,000 |
501,300 |
696,000 |
698,000 |
593,800 |
796,000 |
798,000 |
686,300 |
598,000 |
600,000 |
503,150 |
698,000 |
700,000 |
595,650 |
798,000 |
800,000 |
688,150 |
600,000 |
602,000 |
505,000 |
700,000 |
702,000 |
597,500 |
800,000円以上 |
給与の金額から110,000円を控除した金額 |
|
602,000 |
604,000 |
506,850 |
702,000 |
704,000 |
599,350 |
|||
604,000 |
606,000 |
508,700 |
704,000 |
706,000 |
601,200 |
|||
606,000 |
608,000 |
510,550 |
706,000 |
708,000 |
603,050 |
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) |
所得金額の計算(第九条―第十一条の三) |
所得控除(第十一条の四―第十二条の二) |
三万円以下の金額 |
百分の十五 |
三万円をこえる金額 |
百分の二十 |
八万円をこえる金額 |
百分の二十五 |
十五万円をこえる金額 |
百分の三十 |
三十万円をこえる金額 |
百分の三十五 |
五十万円をこえる金額 |
百分の四十 |
八十万円をこえる金額 |
百分の四十五 |
百二十万円をこえる金額 |
百分の五十 |
二百万円をこえる金額 |
百分の五十五 |
三百万円をこえる金額 |
百分の六十 |
五百万円をこえる金額 |
百分の六十五 |
五万円以下の金額 |
百分の十 |
五万円をこえる金額 |
百分の十五 |
二十万円をこえる金額 |
百分の二十 |
五十万円をこえる金額 |
百分の二十五 |
百万円をこえる金額 |
百分の三十 |
百五十万円をこえる金額 |
百分の三十五 |
二百五十万円をこえる金額 |
百分の四十 |
四百万円をこえる金額 |
百分の四十五 |
六百万円をこえる金額 |
百分の五十 |
千万円をこえる金額 |
百分の五十五 |
二千万円をこえる金額 |
百分の六十 |
三千万円をこえる金額 |
百分の六十五 |
五千万円をこえる金額 |
百分の七十 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
500円未満 |
0 |
0 |
22,500 |
23,000 |
2,250 |
10 |
60,000 |
61,000 |
6,500 |
10 |
|
500 |
1,000 |
50 |
10 |
23,000 |
23,500 |
2,300 |
10 |
61,000 |
62,000 |
6,650 |
10 |
1,000 |
1,500 |
100 |
10 |
23,500 |
24,000 |
2,350 |
10 |
62,000 |
63,000 |
6,800 |
10 |
1,500 |
2,000 |
150 |
10 |
24,000 |
24,500 |
2,400 |
10 |
63,000 |
64,000 |
6,950 |
11 |
2,000 |
2,500 |
200 |
10 |
24,500 |
25,000 |
2,450 |
10 |
64,000 |
65,000 |
7,100 |
11 |
2,500 |
3,000 |
250 |
10 |
25,000 |
25,500 |
2,500 |
10 |
65,000 |
66,000 |
7,250 |
11 |
3,000 |
3,500 |
300 |
10 |
25,500 |
26,000 |
2,550 |
10 |
66,000 |
67,000 |
7,400 |
11 |
3,500 |
4,000 |
350 |
10 |
26,000 |
26,500 |
2,600 |
10 |
67,000 |
68,000 |
7,550 |
11 |
4,000 |
4,500 |
400 |
10 |
26,500 |
27,000 |
2,650 |
10 |
68,000 |
69,000 |
7,700 |
11 |
4,500 |
5,000 |
450 |
10 |
27,000 |
27,500 |
2,700 |
10 |
69,000 |
70,000 |
7,850 |
11 |
5,000 |
5,500 |
500 |
10 |
27,500 |
28,000 |
2,750 |
10 |
70,000 |
71,000 |
8,000 |
11 |
5,500 |
6,000 |
550 |
10 |
28,000 |
28,500 |
2,800 |
10 |
71,000 |
72,000 |
8,150 |
11 |
6,000 |
6,500 |
600 |
10 |
28,500 |
29,000 |
2,850 |
10 |
72,000 |
73,000 |
8,300 |
11 |
6,500 |
7,000 |
650 |
10 |
29,000 |
29,500 |
2,900 |
10 |
73,000 |
74,000 |
8,450 |
11 |
7,000 |
7,500 |
700 |
10 |
29,500 |
30,000 |
2,950 |
10 |
74,000 |
75,000 |
8,600 |
11 |
7,500 |
8,000 |
750 |
10 |
30,000 |
31,000 |
3,000 |
10 |
75,000 |
76,000 |
8,750 |
11 |
8,000 |
8,500 |
800 |
10 |
31,000 |
32,000 |
3,100 |
10 |
76,000 |
77,000 |
8,900 |
11 |
8,500 |
9,000 |
850 |
10 |
32,000 |
33,000 |
3,200 |
10 |
77,000 |
78,000 |
9,050 |
11 |
9,000 |
9,500 |
900 |
10 |
33,000 |
34,000 |
3,300 |
10 |
78,000 |
79,000 |
9,200 |
11 |
9,500 |
10,000 |
950 |
10 |
34,000 |
35,000 |
3,400 |
10 |
79,000 |
80,000 |
9,350 |
11 |
10,000 |
10,500 |
1,000 |
10 |
35,000 |
36,000 |
3,500 |
10 |
80,000 |
81,000 |
9,500 |
11 |
10,500 |
11,000 |
1,050 |
10 |
36,000 |
37,000 |
3,600 |
10 |
81,000 |
82,000 |
9,650 |
11 |
11,000 |
11,500 |
1,100 |
10 |
37,000 |
38,000 |
3,700 |
10 |
82,000 |
83,000 |
9,800 |
11 |
11,500 |
12,000 |
1,150 |
10 |
38,000 |
39,000 |
3,800 |
10 |
83,000 |
84,000 |
9,950 |
11 |
12,000 |
12,500 |
1,200 |
10 |
39,000 |
40,000 |
3,900 |
10 |
84,000 |
85,000 |
10,100 |
12 |
12,500 |
13,000 |
1,250 |
10 |
40,000 |
41,000 |
4,000 |
10 |
85,000 |
86,000 |
10,250 |
12 |
13,000 |
13,500 |
1,300 |
10 |
41,000 |
42,000 |
4,100 |
10 |
86,000 |
87,000 |
10,400 |
12 |
13,500 |
14,000 |
1,350 |
10 |
42,000 |
43,000 |
4,200 |
10 |
87,000 |
88,000 |
10,550 |
12 |
14,000 |
14,500 |
1,400 |
10 |
43,000 |
44,000 |
4,300 |
10 |
88,000 |
89,000 |
10,700 |
12 |
14,500 |
15,000 |
1,450 |
10 |
44,000 |
45,000 |
4,400 |
10 |
89,000 |
90,000 |
10,850 |
12 |
15,000 |
15,500 |
1,500 |
10 |
45,000 |
46,000 |
4,500 |
10 |
90,000 |
92,000 |
11,000 |
12 |
15,500 |
16,000 |
1,550 |
10 |
46,000 |
47,000 |
4,600 |
10 |
92,000 |
94,000 |
11,300 |
12 |
16,000 |
16,500 |
1,600 |
10 |
47,000 |
48,000 |
4,700 |
10 |
94,000 |
96,000 |
11,600 |
12 |
16,500 |
17,000 |
1,650 |
10 |
48,000 |
49,000 |
4,800 |
10 |
96,000 |
98,000 |
11,900 |
12 |
17,000 |
17,500 |
1,700 |
10 |
49,000 |
50,000 |
4,900 |
10 |
98,000 |
100,000 |
12,200 |
12 |
17,500 |
18,000 |
1,750 |
10 |
50,000 |
51,000 |
5,000 |
10 |
100,000 |
102,000 |
12,500 |
12 |
18,000 |
18,500 |
1,800 |
10 |
51,000 |
52,000 |
5,150 |
10 |
102,000 |
104,000 |
12,800 |
12 |
18,500 |
19,000 |
1,850 |
10 |
52,000 |
53,000 |
5,300 |
10 |
104,000 |
106,000 |
13,100 |
12 |
19,000 |
19,500 |
1,900 |
10 |
53,000 |
54,000 |
5,450 |
10 |
106,000 |
108,000 |
13,400 |
12 |
19,500 |
20,000 |
1,950 |
10 |
54,000 |
55,000 |
5,600 |
10 |
108,000 |
110,000 |
13,700 |
12 |
20,000 |
20,500 |
2,000 |
10 |
55,000 |
56,000 |
5,750 |
10 |
110,000 |
112,000 |
14,000 |
12 |
20,500 |
21,000 |
2,050 |
10 |
56,000 |
57,000 |
5,900 |
10 |
112,000 |
114,000 |
14,300 |
12 |
21,000 |
21,500 |
2,100 |
10 |
57,000 |
58,000 |
6,050 |
10 |
114,000 |
116,000 |
14,600 |
12 |
21,500 |
22,000 |
2,150 |
10 |
58,000 |
59,000 |
6,200 |
10 |
116,000 |
118,000 |
14,900 |
12 |
22,000 |
22,500 |
2,200 |
10 |
59,000 |
60,000 |
6,350 |
10 |
118,000 |
120,000 |
15,200 |
12 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
120,000 |
122,000 |
15,500 |
12 |
210,000 |
213,000 |
29,500 |
14 |
345,000 |
348,000 |
56,500 |
16 |
122,000 |
124,000 |
15,800 |
12 |
213,000 |
216,000 |
30,100 |
14 |
348,000 |
351,000 |
57,100 |
16 |
124,000 |
126,000 |
16,100 |
12 |
216,000 |
219,000 |
30,700 |
14 |
351,000 |
354,000 |
57,700 |
16 |
126,000 |
128,000 |
16,400 |
13 |
219,000 |
222,000 |
31,300 |
14 |
354,000 |
357,000 |
58,300 |
16 |
128,000 |
130,000 |
16,700 |
13 |
222,000 |
225,000 |
31,900 |
14 |
357,000 |
360,000 |
58,900 |
16 |
130,000 |
132,000 |
17,000 |
13 |
225,000 |
228,000 |
32,500 |
14 |
360,000 |
363,000 |
59,500 |
16 |
132,000 |
134,000 |
17,300 |
13 |
228,000 |
231,000 |
33,100 |
14 |
363,000 |
366,000 |
60,100 |
16 |
134,000 |
136,000 |
17,600 |
13 |
231,000 |
234,000 |
33,700 |
14 |
366,000 |
369,000 |
60,700 |
16 |
136,000 |
138,000 |
17,900 |
13 |
234,000 |
237,000 |
34,300 |
14 |
369,000 |
372,000 |
61,300 |
16 |
138,000 |
140,000 |
18,200 |
13 |
237,000 |
240,000 |
34,900 |
14 |
372,000 |
375,000 |
61,900 |
16 |
140,000 |
142,000 |
18,500 |
13 |
240,000 |
243,000 |
35,500 |
14 |
375,000 |
378,000 |
62,500 |
16 |
142,000 |
144,000 |
18,800 |
13 |
243,000 |
246,000 |
36,100 |
14 |
378,000 |
381,000 |
63,100 |
16 |
144,000 |
146,000 |
19,100 |
13 |
246,000 |
249,000 |
36,700 |
14 |
381,000 |
384,000 |
63,700 |
16 |
146,000 |
148,000 |
19,400 |
13 |
249,000 |
252,000 |
37,300 |
14 |
384,000 |
387,000 |
64,300 |
16 |
148,000 |
150,000 |
19,700 |
13 |
252,000 |
255,000 |
37,900 |
15 |
387,000 |
390,000 |
64,900 |
16 |
150,000 |
152,000 |
20,000 |
13 |
255,000 |
258,000 |
38,500 |
15 |
390,000 |
394,000 |
65,500 |
16 |
152,000 |
154,000 |
20,300 |
13 |
258,000 |
261,000 |
39,100 |
15 |
394,000 |
398,000 |
66,300 |
16 |
154,000 |
156,000 |
20,600 |
13 |
261,000 |
264,000 |
39,700 |
15 |
398,000 |
402,000 |
67,100 |
16 |
156,000 |
158,000 |
20,900 |
13 |
264,000 |
267,000 |
40,300 |
15 |
402,000 |
406,000 |
67,900 |
16 |
158,000 |
160,000 |
21,200 |
13 |
267,000 |
270,000 |
40,900 |
15 |
406,000 |
410,000 |
68,700 |
16 |
160,000 |
162,000 |
21,500 |
13 |
270,000 |
273,000 |
41,500 |
15 |
410,000 |
414,000 |
69,500 |
16 |
162,000 |
164,000 |
21,800 |
13 |
273,000 |
276,000 |
42,100 |
15 |
414,000 |
418,000 |
70,300 |
16 |
164,000 |
166,000 |
22,100 |
13 |
276,000 |
279,000 |
42,700 |
15 |
418,000 |
422,000 |
71,100 |
17 |
166,000 |
168,000 |
22,400 |
13 |
279,000 |
282,000 |
43,300 |
15 |
422,000 |
426,000 |
71,900 |
17 |
168,000 |
170,000 |
22,700 |
13 |
282,000 |
285,000 |
43,900 |
15 |
426,000 |
430,000 |
72,700 |
17 |
170,000 |
172,000 |
23,000 |
13 |
285,000 |
288,000 |
44,500 |
15 |
430,000 |
434,000 |
73,500 |
17 |
172,000 |
174,000 |
23,300 |
13 |
288,000 |
291,000 |
45,100 |
15 |
434,000 |
438,000 |
74,300 |
17 |
174,000 |
176,000 |
23,600 |
13 |
291,000 |
294,000 |
45,700 |
15 |
438,000 |
442,000 |
75,100 |
17 |
176,000 |
178,000 |
23,900 |
13 |
294,000 |
297,000 |
46,300 |
15 |
442,000 |
446,000 |
75,900 |
17 |
178,000 |
180,000 |
24,200 |
13 |
297,000 |
300,000 |
46,900 |
15 |
446,000 |
450,000 |
76,700 |
17 |
180,000 |
182,000 |
24,500 |
13 |
300,000 |
303,000 |
47,500 |
15 |
450,000 |
454,000 |
77,500 |
17 |
182,000 |
184,000 |
24,800 |
13 |
303,000 |
306,000 |
48,100 |
15 |
454,000 |
458,000 |
78,300 |
17 |
184,000 |
186,000 |
25,100 |
13 |
306,000 |
309,000 |
48,700 |
15 |
458,000 |
462,000 |
79,100 |
17 |
186,000 |
188,000 |
25,400 |
13 |
309,000 |
312,000 |
49,300 |
15 |
462,000 |
466,000 |
79,900 |
17 |
188,000 |
190,000 |
25,700 |
13 |
312,000 |
315,000 |
49,900 |
15 |
466,000 |
470,000 |
80,700 |
17 |
190,000 |
192,000 |
26,000 |
13 |
315,000 |
318,000 |
50,500 |
16 |
470,000 |
474,000 |
81,500 |
17 |
192,000 |
194,000 |
26,300 |
13 |
318,000 |
321,000 |
51,100 |
16 |
474,000 |
478,000 |
82,300 |
17 |
194,000 |
196,000 |
26,600 |
13 |
321,000 |
324,000 |
51,700 |
16 |
478,000 |
482,000 |
83,100 |
17 |
196,000 |
198,000 |
26,900 |
13 |
324,000 |
327,000 |
52,300 |
16 |
482,000 |
486,000 |
83,900 |
17 |
198,000 |
200,000 |
27,200 |
13 |
327,000 |
330,000 |
52,900 |
16 |
486,000 |
490,000 |
84,700 |
17 |
200,000 |
202,000 |
27,500 |
13 |
330,000 |
333,000 |
53,500 |
16 |
490,000 |
494,000 |
85,500 |
17 |
202,000 |
204,000 |
27,900 |
13 |
333,000 |
336,000 |
54,100 |
16 |
494,000 |
498,000 |
86,300 |
17 |
204,000 |
206,000 |
28,300 |
13 |
336,000 |
339,000 |
54,700 |
16 |
498,000 |
502,000 |
87,100 |
17 |
206,000 |
208,000 |
28,700 |
13 |
339,000 |
342,000 |
55,300 |
16 |
502,000 |
506,000 |
88,000 |
17 |
208,000 |
210,000 |
29,100 |
13 |
342,000 |
345,000 |
55,900 |
16 |
506,000 |
510,000 |
89,000 |
17 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
510,000 |
514,000 |
90,000 |
17 |
655,000 |
660,000 |
126,250 |
19 |
830,000 |
835,000 |
170,000 |
20 |
514,000 |
518,000 |
91,000 |
17 |
660,000 |
665,000 |
127,500 |
19 |
835,000 |
840,000 |
171,250 |
20 |
518,000 |
522,000 |
92,000 |
17 |
665,000 |
670,000 |
128,750 |
19 |
840,000 |
845,000 |
172,500 |
20 |
522,000 |
526,000 |
93,000 |
17 |
670,000 |
675,000 |
130,000 |
19 |
845,000 |
850,000 |
173,750 |
20 |
526,000 |
530,000 |
94,000 |
17 |
675,000 |
680,000 |
131,250 |
19 |
850,000 |
855,000 |
175,000 |
20 |
530,000 |
534,000 |
95,000 |
17 |
680,000 |
685,000 |
132,500 |
19 |
855,000 |
860,000 |
176,250 |
20 |
534,000 |
538,000 |
96,000 |
17 |
685,000 |
690,000 |
133,750 |
19 |
860,000 |
865,000 |
177,500 |
20 |
538,000 |
542,000 |
97,000 |
18 |
690,000 |
695,000 |
135,000 |
19 |
865,000 |
870,000 |
178,750 |
20 |
542,000 |
546,000 |
98,000 |
18 |
695,000 |
700,000 |
136,250 |
19 |
870,000 |
875,000 |
180,000 |
20 |
546,000 |
550,000 |
99,000 |
18 |
700,000 |
705,000 |
137,500 |
19 |
875,000 |
880,000 |
181,250 |
20 |
550,000 |
554,000 |
100,000 |
18 |
705,000 |
710,000 |
138,750 |
19 |
880,000 |
885,000 |
182,500 |
20 |
554,000 |
558,000 |
101,000 |
18 |
710,000 |
715,000 |
140,000 |
19 |
885,000 |
890,000 |
183,750 |
20 |
558,000 |
562,000 |
102,000 |
18 |
715,000 |
720,000 |
141,250 |
19 |
890,000 |
895,000 |
185,000 |
20 |
562,000 |
566,000 |
103,000 |
18 |
720,000 |
725,000 |
142,500 |
19 |
895,000 |
900,000 |
186,250 |
20 |
566,000 |
570,000 |
104,000 |
18 |
725,000 |
730,000 |
143,750 |
19 |
900,000 |
905,000 |
187,500 |
20 |
570,000 |
574,000 |
105,000 |
18 |
730,000 |
735,000 |
145,000 |
19 |
905,000 |
910,000 |
188,750 |
20 |
574,000 |
578,000 |
106,000 |
18 |
735,000 |
740,000 |
146,250 |
19 |
910,000 |
915,000 |
190,000 |
20 |
578,000 |
582,000 |
107,000 |
18 |
740,000 |
745,000 |
147,500 |
19 |
915,000 |
920,000 |
191,250 |
20 |
582,000 |
586,000 |
108,000 |
18 |
745,000 |
750,000 |
148,750 |
19 |
920,000 |
925,000 |
192,500 |
20 |
586,000 |
590,000 |
109,000 |
18 |
750,000 |
755,000 |
150,000 |
20 |
925,000 |
930,000 |
193,750 |
20 |
590,000 |
594,000 |
110,000 |
18 |
755,000 |
760,000 |
151,250 |
20 |
930,000 |
935,000 |
195,000 |
20 |
594,000 |
598,000 |
111,000 |
18 |
760,000 |
765,000 |
152,500 |
20 |
935,000 |
940,000 |
196,250 |
20 |
598,000 |
602,000 |
112,000 |
18 |
765,000 |
770,000 |
153,750 |
20 |
940,000 |
945,000 |
197,500 |
21 |
602,000 |
606,000 |
113,000 |
18 |
770,000 |
775,000 |
155,000 |
20 |
945,000 |
950,000 |
198,750 |
21 |
606,000 |
610,000 |
114,000 |
18 |
775,000 |
780,000 |
156,250 |
20 |
950,000 |
955,000 |
200,000 |
21 |
610,000 |
614,000 |
115,000 |
18 |
780,000 |
785,000 |
157,500 |
20 |
955,000 |
960,000 |
201,250 |
21 |
614,000 |
618,000 |
116,000 |
18 |
785,000 |
790,000 |
158,750 |
20 |
960,000 |
965,000 |
202,500 |
21 |
618,000 |
622,000 |
117,000 |
18 |
790,000 |
795,000 |
160,000 |
20 |
965,000 |
970,000 |
203,750 |
21 |
622,000 |
626,000 |
118,000 |
18 |
795,000 |
800,000 |
161,250 |
20 |
970,000 |
975,000 |
205,000 |
21 |
626,000 |
630,000 |
119,000 |
19 |
800,000 |
805,000 |
162,500 |
20 |
975,000 |
980,000 |
206,250 |
21 |
630,000 |
635,000 |
120,000 |
19 |
805,000 |
810,000 |
163,750 |
20 |
980,000 |
985,000 |
207,500 |
21 |
635,000 |
640,000 |
121,250 |
19 |
810,000 |
815,000 |
165,000 |
20 |
985,000 |
990,000 |
208,750 |
21 |
640,000 |
645,000 |
122,500 |
19 |
815,000 |
820,000 |
166,250 |
20 |
990,000 |
995,000 |
210,000 |
21 |
645,000 |
650,000 |
123,750 |
19 |
820,000 |
825,000 |
167,500 |
20 |
995,000 |
1,000,000 |
211,250 |
21 |
650,000 |
655,000 |
125,000 |
19 |
825,000 |
830,000 |
168,750 |
20 |
1,000,000円 |
212,500 |
21 |
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 |
22,500 |
23,000 |
2,250 |
60,000 |
61,000 |
6,000 |
|
500 |
1,000 |
50 |
23,000 |
23,500 |
2,300 |
61,000 |
62,000 |
6,100 |
1,000 |
1,500 |
100 |
23,500 |
24,000 |
2,350 |
62,000 |
63,000 |
6,200 |
1,500 |
2,000 |
150 |
24,000 |
24,500 |
2,400 |
63,000 |
64,000 |
6,300 |
2,000 |
2,500 |
200 |
24,500 |
25,000 |
2,450 |
64,000 |
65,000 |
6,400 |
2,500 |
3,000 |
250 |
25,000 |
25,500 |
2,500 |
65,000 |
66,000 |
6,500 |
3,000 |
3,500 |
300 |
25,500 |
26,000 |
2,550 |
66,000 |
67,000 |
6,600 |
3,500 |
4,000 |
350 |
26,000 |
26,500 |
2,600 |
67,000 |
68,000 |
6,700 |
4,000 |
4,500 |
400 |
26,500 |
27,000 |
2,650 |
68,000 |
69,000 |
6,800 |
4,500 |
5,000 |
450 |
27,000 |
27,500 |
2,700 |
69,000 |
70,000 |
6,900 |
5,000 |
5,500 |
500 |
27,500 |
28,000 |
2,750 |
70,000 |
71,000 |
7,000 |
5,500 |
6,000 |
550 |
28,000 |
28,500 |
2,800 |
71,000 |
72,000 |
7,100 |
6,000 |
6,500 |
600 |
28,500 |
29,000 |
2,850 |
72,000 |
73,000 |
7,200 |
6,500 |
7,000 |
650 |
29,000 |
29,500 |
2,900 |
73,000 |
74,000 |
7,300 |
7,000 |
7,500 |
700 |
29,500 |
30,000 |
2,950 |
74,000 |
75,000 |
7,400 |
7,500 |
8,000 |
750 |
30,000 |
31,000 |
3,000 |
75,000 |
76,000 |
7,500 |
8,000 |
8,500 |
800 |
31,000 |
32,000 |
3,100 |
76,000 |
77,000 |
7,600 |
8,500 |
9,000 |
850 |
32,000 |
33,000 |
3,200 |
77,000 |
78,000 |
7,700 |
9,000 |
9,500 |
900 |
33,000 |
34,000 |
3,300 |
78,000 |
79,000 |
7,800 |
9,500 |
10,000 |
950 |
34,000 |
35,000 |
3,400 |
79,000 |
80,000 |
7,900 |
10,000 |
10,500 |
1,000 |
35,000 |
36,000 |
3,500 |
80,000 |
81,000 |
8,000 |
10,500 |
11,000 |
1,050 |
36,000 |
37,000 |
3,600 |
81,000 |
82,000 |
8,100 |
11,000 |
11,500 |
1,100 |
37,000 |
38,000 |
3,700 |
82,000 |
83,000 |
8,200 |
11,500 |
12,000 |
1,150 |
38,000 |
39,000 |
3,800 |
83,000 |
84,000 |
8,300 |
12,000 |
12,500 |
1,200 |
39,000 |
40,000 |
3,900 |
84,000 |
85,000 |
8,400 |
12,500 |
13,000 |
1,250 |
40,000 |
41,000 |
4,000 |
85,000 |
86,000 |
8,500 |
13,000 |
13,500 |
1,300 |
41,000 |
42,000 |
4,100 |
86,000 |
87,000 |
8,600 |
13,500 |
14,000 |
1,350 |
42,000 |
43,000 |
4,200 |
87,000 |
88,000 |
8,700 |
14,000 |
14,500 |
1,400 |
43,000 |
44,000 |
4,300 |
88,000 |
89,000 |
8,800 |
14,500 |
15,000 |
1,450 |
44,000 |
45,000 |
4,400 |
89,000 |
90,000 |
8,900 |
15,000 |
15,500 |
1,500 |
45,000 |
46,000 |
4,500 |
90,000 |
92,000 |
9,000 |
15,500 |
16,000 |
1,550 |
46,000 |
47,000 |
4,600 |
92,000 |
94,000 |
9,200 |
16,000 |
16,500 |
1,600 |
47,000 |
48,000 |
4,700 |
94,000 |
96,000 |
9,400 |
16,500 |
17,000 |
1,650 |
48,000 |
49,000 |
4,800 |
96,000 |
98,000 |
9,600 |
17,000 |
17,500 |
1,700 |
49,000 |
50,000 |
4,900 |
98,000 |
100,000 |
9,800 |
17,500 |
18,000 |
1,750 |
50,000 |
51,000 |
5,000 |
100,000 |
102,000 |
10,000 |
18,000 |
18,500 |
1,800 |
51,000 |
52,000 |
5,100 |
102,000 |
104,000 |
10,200 |
18,500 |
19,000 |
1,850 |
52,000 |
53,000 |
5,200 |
104,000 |
106,000 |
10,400 |
19,000 |
19,500 |
1,900 |
53,000 |
54,000 |
5,300 |
106,000 |
108,000 |
10,600 |
19,500 |
20,000 |
1,950 |
54,000 |
55,000 |
5,400 |
108,000 |
110,000 |
10,800 |
20,000 |
20,500 |
2,000 |
55,000 |
56,000 |
5,500 |
110,000 |
112,000 |
11,000 |
20,500 |
21,000 |
2,050 |
56,000 |
57,000 |
5,600 |
112,000 |
114,000 |
11,200 |
21,000 |
21,500 |
2,100 |
57,000 |
58,000 |
5,700 |
114,000 |
116,000 |
11,400 |
21,500 |
22,000 |
2,150 |
58,000 |
59,000 |
5,800 |
116,000 |
118,000 |
11,600 |
22,000 |
22,500 |
2,200 |
59,000 |
60,000 |
5,900 |
118,000 |
120,000 |
11,800 |
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 |
120,000 |
122,000 |
12,000 |
210,000 |
213,000 |
21,000 |
345,000 |
348,000 |
39,250 |
122,000 |
124,000 |
12,200 |
213,000 |
216,000 |
21,300 |
348,000 |
351,000 |
39,700 |
124,000 |
126,000 |
12,400 |
216,000 |
219,000 |
21,600 |
351,000 |
354,000 |
40,150 |
126,000 |
128,000 |
12,600 |
219,000 |
222,000 |
21,900 |
354,000 |
357,000 |
40,600 |
128,000 |
130,000 |
12,800 |
222,000 |
225,000 |
22,200 |
357,000 |
360,000 |
41,050 |
130,000 |
132,000 |
13,000 |
225,000 |
228,000 |
22,500 |
360,000 |
363,000 |
41,500 |
132,000 |
134,000 |
13,200 |
228,000 |
231,000 |
22,800 |
363,000 |
366,000 |
41,950 |
134,000 |
136,000 |
13,400 |
231,000 |
234,000 |
23,100 |
366,000 |
369,000 |
42,400 |
136,000 |
138,000 |
13,600 |
234,000 |
237,000 |
23,400 |
369,000 |
372,000 |
42,850 |
138,000 |
140,000 |
13,800 |
237,000 |
240,000 |
23,700 |
372,000 |
375,000 |
43,300 |
140,000 |
142,000 |
14,000 |
240,000 |
243,000 |
24,000 |
375,000 |
378,000 |
43,750 |
142,000 |
144,000 |
14,200 |
243,000 |
246,000 |
24,300 |
378,000 |
381,000 |
44,200 |
144,000 |
146,000 |
14,400 |
246,000 |
249,000 |
24,600 |
381,000 |
384,000 |
44,650 |
146,000 |
148,000 |
14,600 |
249,000 |
252,000 |
24,900 |
384,000 |
387,000 |
45,100 |
148,000 |
150,000 |
14,800 |
252,000 |
255,000 |
25,300 |
387,000 |
390,000 |
45,550 |
150,000 |
152,000 |
15,000 |
255,000 |
258,000 |
25,750 |
390,000 |
394,000 |
46,000 |
152,000 |
154,000 |
15,200 |
258,000 |
261,000 |
26,200 |
394,000 |
398,000 |
46,600 |
154,000 |
156,000 |
15,400 |
261,000 |
264,000 |
26,650 |
398,000 |
402,000 |
47,200 |
156,000 |
158,000 |
15,600 |
264,000 |
267,000 |
27,100 |
402,000 |
406,000 |
47,800 |
158,000 |
160,000 |
15,800 |
267,000 |
270,000 |
27,550 |
406,000 |
410,000 |
48,400 |
160,000 |
162,000 |
16,000 |
270,000 |
273,000 |
28,000 |
410,000 |
414,000 |
49,000 |
162,000 |
164,000 |
16,200 |
273,000 |
276,000 |
28,450 |
414,000 |
418,000 |
49,600 |
164,000 |
166,000 |
16,400 |
276,000 |
279,000 |
28,900 |
418,000 |
422,000 |
50,200 |
166,000 |
168,000 |
16,600 |
279,000 |
282,000 |
29,350 |
422,000 |
426,000 |
50,800 |
168,000 |
170,000 |
16,800 |
282,000 |
285,000 |
29,800 |
426,000 |
430,000 |
51,400 |
170,000 |
172,000 |
17,000 |
285,000 |
288,000 |
30,250 |
430,000 |
434,000 |
52,000 |
172,000 |
174,000 |
17,200 |
288,000 |
291,000 |
30,700 |
434,000 |
438,000 |
52,600 |
174,000 |
176,000 |
17,400 |
291,000 |
294,000 |
31,150 |
438,000 |
442,000 |
53,200 |
176,000 |
178,000 |
17,600 |
294,000 |
297,000 |
31,600 |
442,000 |
446,000 |
53,800 |
178,000 |
180,000 |
17,800 |
297,000 |
300,000 |
32,050 |
446,000 |
450,000 |
54,400 |
180,000 |
182,000 |
18,000 |
300,000 |
303,000 |
32,500 |
450,000 |
454,000 |
55,000 |
182,000 |
184,000 |
18,200 |
303,000 |
306,000 |
32,950 |
454,000 |
458,000 |
55,600 |
184,000 |
186,000 |
18,400 |
306,000 |
309,000 |
33,400 |
458,000 |
462,000 |
56,200 |
186,000 |
188,000 |
18,600 |
309,000 |
312,000 |
33,850 |
462,000 |
466,000 |
56,800 |
188,000 |
190,000 |
18,800 |
312,000 |
315,000 |
34,300 |
466,000 |
470,000 |
57,400 |
190,000 |
192,000 |
19,000 |
315,000 |
318,000 |
34,750 |
470,000 |
474,000 |
58,000 |
192,000 |
194,000 |
19,200 |
318,000 |
321,000 |
35,200 |
474,000 |
478,000 |
58,600 |
194,000 |
196,000 |
19,400 |
321,000 |
324,000 |
35,650 |
478,000 |
482,000 |
59,200 |
196,000 |
198,000 |
19,600 |
324,000 |
327,000 |
36,100 |
482,000 |
486,000 |
59,800 |
198,000 |
200,000 |
19,800 |
327,000 |
330,000 |
36,550 |
486,000 |
490,000 |
60,400 |
200,000 |
202,000 |
20,000 |
330,000 |
333,000 |
37,000 |
490,000 |
494,000 |
61,000 |
202,000 |
204,000 |
20,200 |
333,000 |
336,000 |
37,450 |
494,000 |
498,000 |
61,600 |
204,000 |
206,000 |
20,400 |
336,000 |
339,000 |
37,900 |
498,000 |
502,000 |
62,200 |
206,000 |
208,000 |
20,600 |
339,000 |
342,000 |
38,350 |
502,000 |
506,000 |
62,800 |
208,000 |
210,000 |
20,800 |
342,000 |
345,000 |
38,800 |
506,000 |
510,000 |
63,400 |
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 |
510,000 |
514,000 |
64,000 |
655,000 |
660,000 |
85,750 |
830,000 |
835,000 |
112,000 |
514,000 |
518,000 |
64,600 |
660,000 |
665,000 |
86,500 |
835,000 |
840,000 |
112,750 |
518,000 |
522,000 |
65,200 |
665,000 |
670,000 |
87,250 |
840,000 |
845,000 |
113,500 |
522,000 |
526,000 |
65,800 |
670,000 |
675,000 |
88,000 |
845,000 |
850,000 |
114,250 |
526,000 |
530,000 |
66,400 |
675,000 |
680,000 |
88,750 |
850,000 |
855,000 |
115,000 |
530,000 |
534,000 |
67,000 |
680,000 |
685,000 |
89,500 |
855,000 |
860,000 |
115,750 |
534,000 |
538,000 |
67,600 |
685,000 |
690,000 |
90,250 |
860,000 |
865,000 |
116,500 |
538,000 |
542,000 |
68,200 |
690,000 |
695,000 |
91,000 |
865,000 |
870,000 |
117,250 |
542,000 |
546,000 |
68,800 |
695,000 |
700,000 |
91,750 |
870,000 |
875,000 |
118,000 |
546,000 |
550,000 |
69,400 |
700,000 |
705,000 |
92,500 |
875,000 |
880,000 |
118,750 |
550,000 |
554,000 |
70,000 |
705,000 |
710,000 |
93,250 |
880,000 |
885,000 |
119,500 |
554,000 |
558,000 |
70,600 |
710,000 |
715,000 |
94,000 |
885,000 |
890,000 |
120,250 |
558,000 |
562,000 |
71,200 |
715,000 |
720,000 |
94,750 |
890,000 |
895,000 |
121,000 |
562,000 |
566,000 |
71,800 |
720,000 |
725,000 |
95,500 |
895,000 |
900,000 |
121,750 |
566,000 |
570,000 |
72,400 |
725,000 |
730,000 |
96,250 |
900,000 |
905,000 |
122,500 |
570,000 |
574,000 |
73,000 |
730,000 |
735,000 |
97,000 |
905,000 |
910,000 |
123,250 |
574,000 |
578,000 |
73,600 |
735,000 |
740,000 |
97,750 |
910,000 |
915,000 |
124,000 |
578,000 |
582,000 |
74,200 |
740,000 |
745,000 |
98,500 |
915,000 |
920,000 |
124,750 |
582,000 |
586,000 |
74,800 |
745,000 |
750,000 |
99,250 |
920,000 |
925,000 |
125,500 |
586,000 |
590,000 |
75,400 |
750,000 |
755,000 |
100,000 |
925,000 |
930,000 |
126,250 |
590,000 |
594,000 |
76,000 |
755,000 |
760,000 |
100,750 |
930,000 |
935,000 |
127,000 |
594,000 |
598,000 |
76,600 |
760,000 |
765,000 |
101,500 |
935,000 |
940,000 |
127,750 |
598,000 |
602,000 |
77,200 |
765,000 |
770,000 |
102,250 |
940,000 |
945,000 |
128,500 |
602,000 |
606,000 |
77,800 |
770,000 |
775,000 |
103,000 |
945,000 |
950,000 |
129,250 |
606,000 |
610,000 |
78,400 |
775,000 |
780,000 |
103,750 |
950,000 |
955,000 |
130,000 |
610,000 |
614,000 |
79,000 |
780,000 |
785,000 |
104,500 |
955,000 |
960,000 |
130,750 |
614,000 |
618,000 |
79,600 |
785,000 |
790,000 |
105,250 |
960,000 |
965,000 |
131,500 |
618,000 |
622,000 |
80,200 |
790,000 |
795,000 |
106,000 |
965,000 |
970,000 |
132,250 |
622,000 |
626,000 |
80,800 |
795,000 |
800,000 |
106,750 |
970,000 |
975,000 |
133,000 |
626,000 |
630,000 |
81,400 |
800,000 |
805,000 |
107,500 |
975,000 |
980,000 |
133,750 |
630,000 |
635,000 |
82,000 |
805,000 |
810,000 |
108,250 |
980,000 |
985,000 |
134,500 |
635,000 |
640,000 |
82,750 |
810,000 |
815,000 |
109,000 |
985,000 |
990,000 |
135,250 |
640,000 |
645,000 |
83,500 |
815,000 |
820,000 |
109,750 |
990,000 |
995,000 |
136,000 |
645,000 |
650,000 |
84,250 |
820,000 |
825,000 |
110,500 |
995,000 |
1,000,000 |
136,750 |
650,000 |
655,000 |
85,000 |
825,000 |
830,000 |
111,250 |
1,000,000円 |
137,500 |
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 |
|
9,500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8%に相当する金額 |
|
9,500 |
9,700 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
937 |
9,700 |
9,900 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
969 |
9,900 |
10,100 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,001 |
10,100 |
10,300 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,033 |
10,300 |
10,500 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,065 |
10,500 |
10,700 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,097 |
10,700 |
10,900 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,129 |
10,900 |
11,100 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,161 |
11,100 |
11,300 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,193 |
11,300 |
11,500 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,225 |
11,500 |
11,700 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,257 |
11,700 |
11,900 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,289 |
11,900 |
12,100 |
210 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,321 |
12,100 |
12,300 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,353 |
12,300 |
12,500 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,385 |
12,500 |
12,700 |
260 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,417 |
12,700 |
12,900 |
270 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,449 |
12,900 |
13,100 |
290 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,481 |
13,100 |
13,300 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,513 |
13,300 |
13,500 |
320 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,545 |
13,500 |
13,700 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,577 |
13,700 |
13,900 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,609 |
13,900 |
14,100 |
370 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,641 |
14,100 |
14,300 |
390 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,673 |
14,300 |
14,500 |
400 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,705 |
14,500 |
14,700 |
420 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,737 |
14,700 |
14,900 |
440 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,764 |
14,900 |
15,100 |
470 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,788 |
15,100 |
15,300 |
490 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,812 |
15,300 |
15,500 |
520 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,852 |
15,500 |
15,900 |
550 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,892 |
15,900 |
16,300 |
600 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,972 |
16,300 |
16,700 |
650 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,052 |
16,700 |
17,100 |
700 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,132 |
17,100 |
17,500 |
740 |
220 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,212 |
17,500 |
17,900 |
790 |
250 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,292 |
17,900 |
18,300 |
840 |
280 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,372 |
18,300 |
18,700 |
890 |
310 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,452 |
18,700 |
19,100 |
940 |
350 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,532 |
19,100 |
19,500 |
980 |
380 |
170 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,612 |
19,500 |
19,900 |
1,030 |
410 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,805 |
19,900 |
20,300 |
1,080 |
450 |
230 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,901 |
20,300 |
20,700 |
1,130 |
500 |
260 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,997 |
20,700 |
21,100 |
1,180 |
550 |
300 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,093 |
21,100 |
21,500 |
1,220 |
600 |
330 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,189 |
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 |
21,500 |
21,900 |
1,270 |
650 |
360 |
150 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
3,285 |
21,900 |
22,300 |
1,320 |
690 |
390 |
180 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
3,381 |
22,300 |
22,700 |
1,370 |
740 |
430 |
220 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
3,477 |
22,700 |
23,100 |
1,420 |
790 |
480 |
250 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
3,573 |
23,100 |
23,500 |
1,460 |
840 |
530 |
280 |
160 |
30 |
0 |
0 |
0 |
0 |
0 |
3,669 |
23,500 |
23,900 |
1,510 |
890 |
570 |
310 |
190 |
60 |
0 |
0 |
0 |
0 |
0 |
3,765 |
23,900 |
24,300 |
1,560 |
930 |
620 |
340 |
220 |
90 |
0 |
0 |
0 |
0 |
0 |
3,861 |
24,300 |
24,700 |
1,610 |
980 |
670 |
380 |
250 |
130 |
0 |
0 |
0 |
0 |
0 |
3,957 |
24,700 |
25,100 |
1,660 |
1,030 |
720 |
410 |
280 |
160 |
30 |
0 |
0 |
0 |
0 |
4,053 |
25,100 |
25,500 |
1,700 |
1,080 |
770 |
450 |
320 |
190 |
70 |
0 |
0 |
0 |
0 |
4,149 |
25,500 |
25,900 |
1,750 |
1,130 |
810 |
500 |
350 |
220 |
100 |
0 |
0 |
0 |
0 |
4,245 |
25,900 |
26,300 |
1,800 |
1,170 |
860 |
550 |
380 |
250 |
130 |
0 |
0 |
0 |
0 |
4,341 |
26,300 |
26,700 |
1,850 |
1,220 |
910 |
600 |
410 |
290 |
160 |
40 |
0 |
0 |
0 |
4,437 |
26,700 |
27,100 |
1,900 |
1,270 |
960 |
640 |
460 |
320 |
190 |
70 |
0 |
0 |
0 |
4,533 |
27,100 |
27,500 |
1,940 |
1,320 |
1,010 |
690 |
510 |
350 |
230 |
100 |
0 |
0 |
0 |
4,629 |
27,500 |
28,100 |
2,000 |
1,380 |
1,070 |
750 |
570 |
390 |
270 |
140 |
20 |
0 |
0 |
4,725 |
28,100 |
28,700 |
2,080 |
1,450 |
1,140 |
820 |
640 |
450 |
310 |
190 |
60 |
0 |
0 |
4,869 |
28,700 |
29,300 |
2,150 |
1,520 |
1,210 |
900 |
710 |
520 |
360 |
240 |
110 |
0 |
0 |
5,013 |
29,300 |
29,900 |
2,220 |
1,590 |
1,280 |
970 |
780 |
590 |
410 |
280 |
160 |
30 |
0 |
5,168 |
29,900 |
30,500 |
2,290 |
1,670 |
1,350 |
1,040 |
850 |
670 |
480 |
330 |
210 |
80 |
0 |
5,366 |
30,500 |
31,100 |
2,390 |
1,740 |
1,430 |
1,110 |
930 |
740 |
550 |
380 |
260 |
130 |
10 |
5,552 |
31,100 |
31,700 |
2,480 |
1,810 |
1,500 |
1,180 |
1,000 |
810 |
620 |
430 |
300 |
180 |
50 |
5,726 |
31,700 |
32,300 |
2,580 |
1,880 |
1,570 |
1,260 |
1,070 |
880 |
690 |
510 |
350 |
230 |
100 |
5,900 |
32,300 |
32,900 |
2,680 |
1,950 |
1,640 |
1,330 |
1,140 |
950 |
770 |
580 |
400 |
270 |
150 |
6,074 |
32,900 |
33,500 |
2,770 |
2,030 |
1,710 |
1,400 |
1,210 |
1,030 |
840 |
650 |
460 |
320 |
200 |
6,248 |
33,500 |
34,100 |
2,880 |
2,110 |
1,790 |
1,480 |
1,290 |
1,100 |
920 |
730 |
540 |
380 |
250 |
6,428 |
34,100 |
34,700 |
2,980 |
2,190 |
1,870 |
1,560 |
1,370 |
1,190 |
1,000 |
810 |
620 |
440 |
300 |
6,620 |
34,700 |
35,300 |
3,090 |
2,270 |
1,950 |
1,640 |
1,450 |
1,270 |
1,080 |
890 |
700 |
520 |
360 |
6,812 |
35,300 |
35,900 |
3,200 |
2,370 |
2,040 |
1,720 |
1,540 |
1,350 |
1,160 |
970 |
790 |
600 |
410 |
7,004 |
35,900 |
36,500 |
3,310 |
2,480 |
2,120 |
1,800 |
1,620 |
1,430 |
1,240 |
1,050 |
870 |
680 |
490 |
7,196 |
36,500 |
37,100 |
3,420 |
2,580 |
2,200 |
1,880 |
1,700 |
1,510 |
1,320 |
1,130 |
950 |
760 |
570 |
7,388 |
37,100 |
37,700 |
3,520 |
2,690 |
2,280 |
1,970 |
1,780 |
1,590 |
1,400 |
1,220 |
1,030 |
840 |
650 |
7,580 |
37,700 |
38,300 |
3,630 |
2,800 |
2,380 |
2,050 |
1,860 |
1,670 |
1,480 |
1,300 |
1,110 |
920 |
730 |
7,772 |
38,300 |
38,900 |
3,740 |
2,910 |
2,490 |
2,130 |
1,940 |
1,750 |
1,570 |
1,380 |
1,190 |
1,000 |
820 |
7,964 |
38,900 |
39,500 |
3,850 |
3,020 |
2,600 |
2,210 |
2,020 |
1,830 |
1,650 |
1,460 |
1,270 |
1,080 |
900 |
8,156 |
39,500 |
40,100 |
3,960 |
3,120 |
2,710 |
2,290 |
2,100 |
1,910 |
1,730 |
1,540 |
1,350 |
1,160 |
980 |
8,348 |
40,100 |
40,700 |
4,060 |
3,230 |
2,810 |
2,400 |
2,180 |
2,000 |
1,810 |
1,620 |
1,430 |
1,250 |
1,060 |
8,540 |
40,700 |
41,300 |
4,170 |
3,340 |
2,920 |
2,510 |
2,260 |
2,080 |
1,890 |
1,700 |
1,510 |
1,330 |
1,140 |
8,732 |
41,300 |
41,900 |
4,280 |
3,450 |
3,030 |
2,610 |
2,360 |
2,160 |
1,970 |
1,780 |
1,600 |
1,410 |
1,220 |
8,924 |
41,900 |
42,500 |
4,390 |
3,560 |
3,140 |
2,720 |
2,470 |
2,240 |
2,050 |
1,860 |
1,680 |
1,490 |
1,300 |
9,116 |
42,500 |
43,100 |
4,500 |
3,660 |
3,250 |
2,830 |
2,580 |
2,330 |
2,130 |
1,940 |
1,760 |
1,570 |
1,380 |
9,308 |
43,100 |
43,700 |
4,600 |
3,770 |
3,350 |
2,940 |
2,690 |
2,440 |
2,210 |
2,030 |
1,840 |
1,650 |
1,460 |
9,500 |
43,700 |
44,300 |
4,710 |
3,880 |
3,460 |
3,050 |
2,800 |
2,550 |
2,300 |
2,110 |
1,920 |
1,730 |
1,540 |
9,692 |
44,300 |
44,900 |
4,820 |
3,990 |
3,570 |
3,150 |
2,900 |
2,650 |
2,400 |
2,190 |
2,000 |
1,810 |
1,630 |
9,884 |
44,900 |
45,500 |
4,930 |
4,100 |
3,680 |
3,260 |
3,010 |
2,760 |
2,510 |
2,270 |
2,080 |
1,890 |
1,710 |
10,076 |
45,500 |
46,500 |
5,070 |
4,240 |
3,820 |
3,410 |
3,160 |
2,910 |
2,660 |
2,410 |
2,190 |
2,000 |
1,810 |
10,268 |
46,500 |
47,500 |
5,250 |
4,420 |
4,000 |
3,590 |
3,340 |
3,090 |
2,840 |
2,590 |
2,340 |
2,140 |
1,950 |
10,588 |
47,500 |
48,500 |
5,430 |
4,600 |
4,180 |
3,770 |
3,520 |
3,270 |
3,020 |
2,770 |
2,520 |
2,270 |
2,080 |
10,908 |
48,500 |
49,500 |
5,610 |
4,780 |
4,360 |
3,950 |
3,700 |
3,450 |
3,200 |
2,950 |
2,700 |
2,450 |
2,220 |
11,228 |
49,500 |
50,500 |
5,790 |
4,960 |
4,540 |
4,130 |
3,880 |
3,630 |
3,380 |
3,130 |
2,880 |
2,630 |
2,380 |
11,548 |
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 |
50,500 |
51,500 |
5,970 |
5,140 |
4,720 |
4,310 |
4,060 |
3,810 |
3,560 |
3,310 |
3,060 |
2,810 |
2,560 |
11,877 |
51,500 |
52,500 |
6,150 |
5,320 |
4,900 |
4,490 |
4,240 |
3,990 |
3,740 |
3,490 |
3,240 |
2,990 |
2,740 |
12,297 |
52,500 |
53,500 |
6,330 |
5,500 |
5,080 |
4,670 |
4,420 |
4,170 |
3,920 |
3,670 |
3,420 |
3,170 |
2,920 |
12,717 |
53,500 |
54,500 |
6,510 |
5,680 |
5,260 |
4,850 |
4,600 |
4,350 |
4,100 |
3,850 |
3,600 |
3,350 |
3,100 |
13,137 |
54,500 |
55,500 |
6,690 |
5,860 |
5,440 |
5,030 |
4,780 |
4,530 |
4,280 |
4,030 |
3,780 |
3,530 |
3,280 |
13,557 |
55,500 |
56,500 |
6,870 |
6,040 |
5,620 |
5,210 |
4,960 |
4,710 |
4,460 |
4,210 |
3,960 |
3,710 |
3,460 |
13,977 |
56,500 |
57,500 |
7,050 |
6,220 |
5,800 |
5,390 |
5,140 |
4,890 |
4,640 |
4,390 |
4,140 |
3,890 |
3,640 |
14,397 |
57,500 |
58,500 |
7,230 |
6,400 |
5,980 |
5,570 |
5,320 |
5,070 |
4,820 |
4,570 |
4,320 |
4,070 |
3,820 |
14,817 |
58,500 |
59,500 |
7,440 |
6,580 |
6,160 |
5,750 |
5,500 |
5,250 |
5,000 |
4,750 |
4,500 |
4,250 |
4,000 |
15,230 |
59,500 |
60,500 |
7,670 |
6,760 |
6,340 |
5,930 |
5,680 |
5,430 |
5,180 |
4,930 |
4,680 |
4,430 |
4,180 |
15,605 |
60,500 |
61,500 |
7,890 |
6,940 |
6,520 |
6,110 |
5,860 |
5,610 |
5,360 |
5,110 |
4,860 |
4,610 |
4,360 |
15,980 |
61,500 |
62,500 |
8,120 |
7,120 |
6,700 |
6,290 |
6,040 |
5,790 |
5,540 |
5,290 |
5,040 |
4,790 |
4,540 |
16,355 |
62,500 |
63,500 |
8,340 |
7,300 |
6,880 |
6,470 |
6,220 |
5,970 |
5,720 |
5,470 |
5,220 |
4,970 |
4,720 |
16,730 |
63,500 |
64,500 |
8,570 |
7,530 |
7,060 |
6,650 |
6,400 |
6,150 |
5,900 |
5,650 |
5,400 |
5,150 |
4,900 |
17,105 |
64,500 |
65,500 |
8,790 |
7,750 |
7,240 |
6,830 |
6,580 |
6,330 |
6,080 |
5,830 |
5,580 |
5,330 |
5,080 |
17,480 |
65,500 |
66,500 |
9,020 |
7,980 |
7,450 |
7,010 |
6,760 |
6,510 |
6,260 |
6,010 |
5,760 |
5,510 |
5,260 |
17,855 |
66,500 |
67,500 |
9,250 |
8,210 |
7,690 |
7,190 |
6,940 |
6,690 |
6,440 |
6,190 |
5,940 |
5,690 |
5,440 |
18,230 |
67,500 |
68,500 |
9,500 |
8,460 |
7,940 |
7,420 |
7,140 |
6,890 |
6,640 |
6,390 |
6,140 |
5,890 |
5,640 |
18,584 |
68,500 |
69,500 |
9,750 |
8,710 |
8,190 |
7,670 |
7,350 |
7,090 |
6,840 |
6,590 |
6,340 |
6,090 |
5,840 |
18,934 |
69,500 |
70,500 |
10,000 |
8,960 |
8,440 |
7,920 |
7,600 |
7,290 |
7,040 |
6,790 |
6,540 |
6,290 |
6,040 |
19,284 |
70,500 |
71,500 |
10,250 |
9,210 |
8,690 |
8,170 |
7,850 |
7,540 |
7,240 |
6,990 |
6,740 |
6,490 |
6,240 |
19,634 |
71,500 |
72,500 |
10,500 |
9,460 |
8,940 |
8,420 |
8,100 |
7,790 |
7,480 |
7,190 |
6,940 |
6,690 |
6,440 |
20,009 |
72,500 |
73,500 |
10,750 |
9,710 |
9,190 |
8,670 |
8,350 |
8,040 |
7,730 |
7,420 |
7,140 |
6,890 |
6,640 |
20,459 |
73,500 |
74,500 |
11,000 |
9,960 |
9,440 |
8,920 |
8,600 |
8,290 |
7,980 |
7,670 |
7,350 |
7,090 |
6,840 |
20,909 |
74,500 |
75,500 |
11,250 |
10,210 |
9,690 |
9,170 |
8,850 |
8,540 |
8,230 |
7,920 |
7,600 |
7,290 |
7,040 |
21,359 |
75,500 |
76,500 |
11,500 |
10,460 |
9,940 |
9,420 |
9,100 |
8,790 |
8,480 |
8,170 |
7,850 |
7,540 |
7,240 |
21,809 |
76,500 |
78,000 |
11,810 |
10,770 |
10,250 |
9,730 |
9,420 |
9,100 |
8,790 |
8,480 |
8,170 |
7,850 |
7,540 |
22,259 |
78,000 |
79,500 |
12,190 |
11,150 |
10,620 |
10,100 |
9,790 |
9,480 |
9,170 |
8,850 |
8,540 |
8,230 |
7,920 |
22,934 |
79,500 |
81,000 |
12,560 |
11,520 |
11,000 |
10,480 |
10,170 |
9,850 |
9,540 |
9,230 |
8,920 |
8,600 |
8,290 |
23,609 |
81,000 |
82,500 |
12,940 |
11,900 |
11,370 |
10,850 |
10,540 |
10,230 |
9,920 |
9,600 |
9,290 |
8,980 |
8,670 |
24,284 |
82,500 |
84,000 |
13,310 |
12,270 |
11,750 |
11,230 |
10,920 |
10,600 |
10,290 |
9,980 |
9,670 |
9,350 |
9,040 |
24,959 |
84,000 |
85,500 |
13,690 |
12,650 |
12,120 |
11,600 |
11,290 |
10,980 |
10,670 |
10,350 |
10,040 |
9,730 |
9,420 |
25,634 |
85,500 |
87,000 |
14,060 |
13,020 |
12,500 |
11,980 |
11,670 |
11,350 |
11,040 |
10,730 |
10,420 |
10,100 |
9,790 |
26,309 |
87,000 |
88,500 |
14,440 |
13,400 |
12,870 |
12,350 |
12,040 |
11,730 |
11,420 |
11,100 |
10,790 |
10,480 |
10,170 |
26,984 |
88,500 |
90,000 |
14,810 |
13,770 |
13,250 |
12,730 |
12,420 |
12,100 |
11,790 |
11,480 |
11,170 |
10,850 |
10,540 |
27,659 |
90,000 |
91,500 |
15,190 |
14,150 |
13,620 |
13,100 |
12,790 |
12,480 |
12,170 |
11,850 |
11,540 |
11,230 |
10,920 |
28,334 |
91,500 |
93,000 |
15,560 |
14,520 |
14,000 |
13,480 |
13,170 |
12,850 |
12,540 |
12,230 |
11,920 |
11,600 |
11,290 |
29,009 |
93,000 |
94,500 |
15,940 |
14,900 |
14,370 |
13,850 |
13,540 |
13,230 |
12,920 |
12,600 |
12,290 |
11,980 |
11,670 |
29,684 |
94,500 |
96,000 |
16,310 |
15,270 |
14,750 |
14,230 |
13,920 |
13,600 |
13,290 |
12,980 |
12,670 |
12,350 |
12,040 |
30,359 |
96,000 |
97,500 |
16,690 |
15,650 |
15,120 |
14,600 |
14,290 |
13,980 |
13,670 |
13,350 |
13,040 |
12,730 |
12,420 |
31,034 |
97,500 |
99,000 |
17,060 |
16,020 |
15,500 |
14,980 |
14,670 |
14,350 |
14,040 |
13,730 |
13,420 |
13,100 |
12,790 |
31,709 |
99,000 |
100,500 |
17,440 |
16,400 |
15,870 |
15,350 |
15,040 |
14,730 |
14,420 |
14,100 |
13,790 |
13,480 |
13,170 |
32,384 |
100,500 |
102,000 |
17,830 |
16,770 |
16,250 |
15,730 |
15,420 |
15,100 |
14,790 |
14,480 |
14,170 |
13,850 |
13,540 |
33,059 |
102,000 |
103,500 |
18,280 |
17,150 |
16,620 |
16,100 |
15,790 |
15,480 |
15,170 |
14,850 |
14,540 |
14,230 |
13,920 |
33,675 |
103,500 |
105,000 |
18,730 |
17,520 |
17,000 |
16,480 |
16,170 |
15,850 |
15,540 |
15,230 |
14,920 |
14,600 |
14,290 |
34,275 |
105,000 |
106,500 |
19,180 |
17,930 |
17,370 |
16,850 |
16,540 |
16,230 |
15,920 |
15,600 |
15,290 |
14,980 |
14,670 |
34,875 |
106,500 |
108,000 |
19,630 |
18,380 |
17,760 |
17,230 |
16,920 |
16,600 |
16,290 |
15,980 |
15,670 |
15,350 |
15,040 |
35,475 |
108,000 |
109,500 |
20,080 |
18,830 |
18,210 |
17,600 |
17,290 |
16,980 |
16,670 |
16,350 |
16,040 |
15,730 |
15,420 |
36,075 |
109,500 |
111,000 |
20,530 |
19,280 |
18,660 |
18,030 |
17,670 |
17,350 |
17,040 |
16,730 |
16,420 |
16,100 |
15,790 |
36,675 |
111,000 |
112,500 |
20,980 |
19,730 |
19,110 |
18,480 |
18,110 |
17,730 |
17,420 |
17,100 |
16,790 |
16,480 |
16,170 |
37,275 |
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 |
112,500 |
114,000 |
21,430 |
20,180 |
19,560 |
18,930 |
18,560 |
18,180 |
17,810 |
17,480 |
17,170 |
16,850 |
16,540 |
37,875 |
114,000 |
115,500 |
21,880 |
20,630 |
20,010 |
19,380 |
19,010 |
18,630 |
18,260 |
17,880 |
17,540 |
17,230 |
16,920 |
38,583 |
115,500 |
117,000 |
22,330 |
21,080 |
20,460 |
19,830 |
19,460 |
19,080 |
18,710 |
18,330 |
17,960 |
17,600 |
17,290 |
39,333 |
117,000 |
118,500 |
22,780 |
21,530 |
20,910 |
20,280 |
19,910 |
19,530 |
19,160 |
18,780 |
18,410 |
18,030 |
17,670 |
40,083 |
118,500 |
120,000 |
23,230 |
21,980 |
21,360 |
20,730 |
20,360 |
19,980 |
19,610 |
19,230 |
18,860 |
18,480 |
18,110 |
40,833 |
120,000 |
122,000 |
23,760 |
22,510 |
21,880 |
21,260 |
20,880 |
20,510 |
20,130 |
19,760 |
19,380 |
19,010 |
18,630 |
41,583 |
122,000 |
124,000 |
24,360 |
23,110 |
22,480 |
21,860 |
21,480 |
21,110 |
20,730 |
20,360 |
19,980 |
19,610 |
19,230 |
42,583 |
124,000 |
126,000 |
24,960 |
23,710 |
23,080 |
22,460 |
22,080 |
21,710 |
21,330 |
20,960 |
20,580 |
20,210 |
19,830 |
43,583 |
126,000 |
128,000 |
25,560 |
24,310 |
23,680 |
23,060 |
22,680 |
22,310 |
21,930 |
21,560 |
21,180 |
20,810 |
20,430 |
44,583 |
128,000 |
130,000 |
26,160 |
24,910 |
24,280 |
23,660 |
23,280 |
22,910 |
22,530 |
22,160 |
21,780 |
21,410 |
21,030 |
45,583 |
130,000 |
132,000 |
26,760 |
25,510 |
24,880 |
24,260 |
23,880 |
23,510 |
23,130 |
22,760 |
22,380 |
22,010 |
21,630 |
46,583 |
132,000 |
134,000 |
27,360 |
26,110 |
25,480 |
24,860 |
24,480 |
24,110 |
23,730 |
23,360 |
22,980 |
22,610 |
22,230 |
47,583 |
134,000 |
136,000 |
27,960 |
26,710 |
26,080 |
25,460 |
25,080 |
24,710 |
24,330 |
23,960 |
23,580 |
23,210 |
22,830 |
48,583 |
136,000 |
138,000 |
28,560 |
27,310 |
26,680 |
26,060 |
25,680 |
25,310 |
24,930 |
24,560 |
24,180 |
23,810 |
23,430 |
49,583 |
138,000 |
140,000 |
29,160 |
27,910 |
27,280 |
26,660 |
26,280 |
25,910 |
25,530 |
25,160 |
24,780 |
24,410 |
24,030 |
50,583 |
140,000 |
142,000 |
29,760 |
28,510 |
27,880 |
27,260 |
26,880 |
26,510 |
26,130 |
25,760 |
25,380 |
25,010 |
24,630 |
51,583 |
142,000 |
144,000 |
30,380 |
29,110 |
28,480 |
27,860 |
27,480 |
27,110 |
26,730 |
26,360 |
25,980 |
25,610 |
25,230 |
52,583 |
144,000 |
146,000 |
31,080 |
29,710 |
29,080 |
28,460 |
28,080 |
27,710 |
27,330 |
26,960 |
26,580 |
26,210 |
25,830 |
53,508 |
146,000 |
148,000 |
31,780 |
30,330 |
29,680 |
29,060 |
28,680 |
28,310 |
27,930 |
27,560 |
27,180 |
26,810 |
26,430 |
54,408 |
148,000 |
150,000 |
32,480 |
31,030 |
30,300 |
29,660 |
29,280 |
28,910 |
28,530 |
28,160 |
27,780 |
27,410 |
27,030 |
55,308 |
150,000 |
152,000 |
33,180 |
31,730 |
31,000 |
30,270 |
29,880 |
29,510 |
29,130 |
28,760 |
28,380 |
28,010 |
27,630 |
56,208 |
152,000 |
154,000 |
33,880 |
32,430 |
31,700 |
30,970 |
30,530 |
30,110 |
29,730 |
29,360 |
28,980 |
28,610 |
28,230 |
57,108 |
154,000 |
156,000 |
34,580 |
33,130 |
32,400 |
31,670 |
31,230 |
30,790 |
30,350 |
29,960 |
29,580 |
29,210 |
28,830 |
58,008 |
156,000 |
158,000 |
35,280 |
33,830 |
33,100 |
32,370 |
31,930 |
31,490 |
31,050 |
30,620 |
30,180 |
29,810 |
29,430 |
58,908 |
158,000 |
160,000 |
35,980 |
34,530 |
33,800 |
33,070 |
32,630 |
32,190 |
31,750 |
31,320 |
30,880 |
30,440 |
30,030 |
59,808 |
160,000 |
162,000 |
36,680 |
35,230 |
34,500 |
33,770 |
33,330 |
32,890 |
32,450 |
32,020 |
31,580 |
31,140 |
30,700 |
60,708 |
162,000 |
164,000 |
37,380 |
35,930 |
35,200 |
34,470 |
34,030 |
33,590 |
33,150 |
32,720 |
32,280 |
31,840 |
31,400 |
61,608 |
164,000 |
166,000 |
38,080 |
36,630 |
35,900 |
35,170 |
34,730 |
34,290 |
33,850 |
33,420 |
32,980 |
32,540 |
32,100 |
62,508 |
166,000 |
168,000 |
38,780 |
37,330 |
36,600 |
35,870 |
35,430 |
34,990 |
34,550 |
34,120 |
33,680 |
33,240 |
32,800 |
63,408 |
168,000 |
170,000 |
39,480 |
38,030 |
37,300 |
36,570 |
36,130 |
35,690 |
35,250 |
34,820 |
34,380 |
33,940 |
33,500 |
64,308 |
170,000 |
172,000 |
40,180 |
38,730 |
38,000 |
37,270 |
36,830 |
36,390 |
35,950 |
35,520 |
35,080 |
34,640 |
34,200 |
65,208 |
172,000 |
174,000 |
40,880 |
39,430 |
38,700 |
37,970 |
37,530 |
37,090 |
36,650 |
36,220 |
35,780 |
35,340 |
34,900 |
66,108 |
174,000 |
176,000 |
41,580 |
40,130 |
39,400 |
38,670 |
38,230 |
37,790 |
37,350 |
36,920 |
36,480 |
36,040 |
35,600 |
67,008 |
176,000 |
178,000 |
42,280 |
40,830 |
40,100 |
39,370 |
38,930 |
38,490 |
38,050 |
37,620 |
37,180 |
36,740 |
36,300 |
67,966 |
178,000 |
180,000 |
42,980 |
41,530 |
40,800 |
40,070 |
39,630 |
39,190 |
38,750 |
38,320 |
37,880 |
37,440 |
37,000 |
69,066 |
180,000 |
182,000 |
43,680 |
42,230 |
41,500 |
40,770 |
40,330 |
39,890 |
39,450 |
39,020 |
38,580 |
38,140 |
37,700 |
70,166 |
182,000 |
184,000 |
44,380 |
42,930 |
42,200 |
41,470 |
41,030 |
40,590 |
40,150 |
39,720 |
39,280 |
38,840 |
38,400 |
71,266 |
184,000 |
186,000 |
45,080 |
43,630 |
42,900 |
42,170 |
41,730 |
41,290 |
40,850 |
40,420 |
39,980 |
39,540 |
39,100 |
72,366 |
186,000 |
188,000 |
45,780 |
44,330 |
43,600 |
42,870 |
42,430 |
41,990 |
41,550 |
41,120 |
40,680 |
40,240 |
39,800 |
73,466 |
188,000 |
190,000 |
46,480 |
45,030 |
44,300 |
43,570 |
43,130 |
42,690 |
42,250 |
41,820 |
41,380 |
40,940 |
40,500 |
74,566 |
190,000 |
192,000 |
47,180 |
45,730 |
45,000 |
44,270 |
43,830 |
43,390 |
42,950 |
42,520 |
42,080 |
41,640 |
41,200 |
75,666 |
192,000 |
194,000 |
47,880 |
46,430 |
45,700 |
44,970 |
44,530 |
44,090 |
43,650 |
43,220 |
42,780 |
42,340 |
41,900 |
76,766 |
194,000 |
196,000 |
48,580 |
47,130 |
46,400 |
45,670 |
45,230 |
44,790 |
44,350 |
43,920 |
43,480 |
43,040 |
42,600 |
77,866 |
196,000 |
198,000 |
49,280 |
47,830 |
47,100 |
46,370 |
45,930 |
45,490 |
45,050 |
44,620 |
44,180 |
43,740 |
43,300 |
78,966 |
198,000 |
200,000 |
49,980 |
48,530 |
47,800 |
47,070 |
46,630 |
46,190 |
45,750 |
45,320 |
44,880 |
44,440 |
44,000 |
80,066 |
200,000円 |
50,330 |
48,880 |
48,150 |
47,420 |
46,980 |
46,540 |
46,100 |
45,670 |
45,230 |
44,790 |
44,350 |
81,166 |
|
200,000円をこえ226,000円に満たない金額 |
200,000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200,000円をこえる金額の35%に相当する金額を加算した金額 |
81,116円に、その月の社会保険料控除後の給与の金額のうち200,000円をこえる金額の50%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 |
||
226,000円 |
59,430 |
57,980 |
57,250 |
56,520 |
56,080 |
55,640 |
55,200 |
54,770 |
54,330 |
53,890 |
53,450 |
94,166 |
|
226,000円をこえ351,000円に満たない金額 |
226,000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226,000円をこえる金額の40%に相当する金額を加算した金額 |
94,116円に、その月の社会保険料控除後の給与の金額のうち226,000円をこえる金額の55%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 |
||
351,000円 |
109,430 |
107,980 |
107,250 |
106,520 |
106,080 |
105,640 |
105,200 |
104,770 |
104,330 |
103,890 |
103,450 |
162,916 |
|
351,000円をこえ518,000円に満たない金額 |
351,000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351,000円をこえる金額の45%に相当する金額を加算した金額 |
162,916円に、その月の社会保険料控除後の給与の金額のうち351,000円をこえる金額の60%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 |
||
518,000円 |
184,580 |
183,130 |
182,400 |
181,670 |
181,230 |
180,790 |
180,350 |
179,920 |
179,480 |
179,040 |
178,600 |
263,116 |
|
518,000円をこえる金額 |
518,000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518,000円をこえる金額の50%に相当する金額を加算した金額 |
263,116円に、その月の社会保険料控除後の給与の金額のうち518,000円をこえる金額の65%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200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200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417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遺族年金(不具者に該当する場合には、障害年金)を受ける者であるときは、584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417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 |
円 |
320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8%に相当する金額 |
0 |
|
320 |
330 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33 |
0 |
330 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
34 |
0 |
340 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
36 |
0 |
350 |
360 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
37 |
0 |
360 |
370 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
39 |
0 |
370 |
380 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
41 |
0 |
380 |
390 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
42 |
0 |
390 |
400 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
44 |
0 |
400 |
410 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
45 |
0 |
410 |
420 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
47 |
0 |
420 |
430 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
49 |
0 |
430 |
440 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
50 |
0 |
440 |
450 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
52 |
0 |
450 |
460 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
53 |
0 |
460 |
470 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
55 |
0 |
470 |
480 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
57 |
0 |
480 |
490 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
58 |
0 |
490 |
500 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
59 |
0 |
500 |
510 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
60 |
0 |
510 |
520 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
62 |
0 |
520 |
530 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
64 |
0 |
530 |
540 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
65 |
0 |
540 |
550 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
67 |
0 |
550 |
560 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
70 |
0 |
560 |
570 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
72 |
0 |
570 |
580 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
75 |
0 |
580 |
590 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
76 |
0 |
590 |
600 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
79 |
0 |
600 |
610 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
81 |
0 |
610 |
620 |
30 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
84 |
0 |
620 |
630 |
30 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
87 |
0 |
630 |
640 |
30 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
88 |
0 |
640 |
650 |
35 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
91 |
0 |
650 |
660 |
35 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
93 |
0 |
660 |
670 |
35 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
96 |
0 |
670 |
680 |
35 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
99 |
0 |
680 |
700 |
40 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
700 |
720 |
40 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
103 |
0 |
720 |
740 |
45 |
25 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
111 |
0 |
740 |
760 |
45 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
115 |
0 |
760 |
780 |
50 |
30 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
780 |
800 |
50 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
124 |
0 |
800 |
820 |
55 |
30 |
20 |
10 |
5 |
5 |
0 |
0 |
0 |
0 |
0 |
129 |
0 |
820 |
840 |
55 |
35 |
25 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
135 |
0 |
840 |
860 |
60 |
35 |
25 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
139 |
0 |
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 |
860 |
880 |
60 |
40 |
30 |
20 |
10 |
10 |
5 |
0 |
0 |
0 |
0 |
144 |
0 |
880 |
900 |
65 |
40 |
30 |
20 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
148 |
0 |
900 |
920 |
65 |
45 |
35 |
25 |
15 |
10 |
5 |
5 |
0 |
0 |
0 |
153 |
0 |
920 |
940 |
70 |
45 |
35 |
25 |
20 |
15 |
10 |
5 |
0 |
0 |
0 |
159 |
1 |
940 |
960 |
70 |
50 |
40 |
30 |
20 |
15 |
10 |
5 |
0 |
0 |
0 |
163 |
3 |
960 |
980 |
70 |
50 |
40 |
30 |
25 |
20 |
10 |
5 |
5 |
0 |
0 |
168 |
4 |
980 |
1,000 |
75 |
55 |
45 |
35 |
25 |
20 |
15 |
10 |
5 |
0 |
0 |
172 |
6 |
1,000 |
1,020 |
75 |
55 |
45 |
35 |
30 |
25 |
15 |
10 |
5 |
0 |
0 |
179 |
7 |
1,020 |
1,040 |
80 |
60 |
50 |
40 |
30 |
25 |
20 |
10 |
10 |
5 |
0 |
185 |
9 |
1,040 |
1,060 |
85 |
60 |
50 |
40 |
35 |
30 |
20 |
15 |
10 |
5 |
0 |
191 |
11 |
1,060 |
1,080 |
85 |
65 |
55 |
45 |
35 |
30 |
25 |
15 |
10 |
5 |
5 |
197 |
12 |
1,080 |
1,100 |
90 |
65 |
55 |
45 |
40 |
30 |
25 |
20 |
15 |
10 |
5 |
203 |
14 |
1,100 |
1,120 |
95 |
70 |
60 |
45 |
40 |
35 |
30 |
20 |
15 |
10 |
5 |
208 |
15 |
1,120 |
1,140 |
95 |
70 |
60 |
50 |
45 |
35 |
30 |
25 |
20 |
10 |
10 |
215 |
17 |
1,140 |
1,160 |
100 |
75 |
65 |
55 |
45 |
40 |
35 |
30 |
20 |
15 |
10 |
221 |
19 |
1,160 |
1,180 |
105 |
75 |
65 |
55 |
50 |
45 |
35 |
30 |
25 |
20 |
10 |
228 |
22 |
1,180 |
1,200 |
110 |
80 |
70 |
60 |
50 |
45 |
40 |
35 |
25 |
20 |
15 |
234 |
24 |
1,200 |
1,220 |
110 |
85 |
70 |
60 |
55 |
50 |
40 |
35 |
30 |
25 |
15 |
241 |
26 |
1,220 |
1,240 |
115 |
85 |
75 |
65 |
55 |
50 |
45 |
40 |
30 |
25 |
20 |
247 |
29 |
1,240 |
1,260 |
120 |
90 |
75 |
65 |
60 |
55 |
45 |
40 |
35 |
30 |
20 |
253 |
31 |
1,260 |
1,280 |
120 |
95 |
80 |
70 |
65 |
55 |
50 |
45 |
35 |
30 |
25 |
260 |
34 |
1,280 |
1,300 |
125 |
100 |
85 |
70 |
65 |
60 |
55 |
45 |
40 |
35 |
30 |
266 |
36 |
1,300 |
1,320 |
130 |
100 |
85 |
75 |
70 |
60 |
55 |
50 |
45 |
35 |
30 |
273 |
38 |
1,320 |
1,340 |
135 |
105 |
90 |
75 |
70 |
65 |
60 |
50 |
45 |
40 |
35 |
279 |
41 |
1,340 |
1,360 |
135 |
110 |
95 |
80 |
75 |
65 |
60 |
55 |
50 |
40 |
35 |
285 |
43 |
1,360 |
1,380 |
140 |
110 |
100 |
85 |
75 |
70 |
65 |
55 |
50 |
45 |
40 |
292 |
46 |
1,380 |
1,400 |
145 |
115 |
100 |
90 |
80 |
75 |
65 |
60 |
55 |
45 |
40 |
298 |
48 |
1,400 |
1,440 |
150 |
120 |
105 |
95 |
85 |
75 |
70 |
65 |
60 |
50 |
45 |
305 |
50 |
1,440 |
1,480 |
155 |
130 |
115 |
100 |
90 |
85 |
75 |
70 |
65 |
55 |
50 |
317 |
55 |
1,480 |
1,520 |
165 |
135 |
120 |
110 |
100 |
90 |
80 |
75 |
70 |
60 |
55 |
330 |
60 |
1,520 |
1,560 |
170 |
145 |
130 |
115 |
105 |
100 |
90 |
80 |
75 |
70 |
60 |
343 |
65 |
1,560 |
1,600 |
180 |
150 |
135 |
120 |
115 |
105 |
95 |
90 |
80 |
75 |
65 |
356 |
70 |
1,600 |
1,640 |
185 |
155 |
145 |
130 |
120 |
110 |
105 |
95 |
85 |
80 |
70 |
369 |
76 |
1,640 |
1,680 |
190 |
165 |
150 |
135 |
130 |
120 |
110 |
105 |
95 |
85 |
80 |
381 |
81 |
1,680 |
1,720 |
200 |
170 |
160 |
145 |
135 |
125 |
120 |
110 |
100 |
95 |
85 |
394 |
87 |
1,720 |
1,760 |
205 |
180 |
165 |
150 |
140 |
135 |
125 |
115 |
110 |
100 |
90 |
410 |
92 |
1,760 |
1,800 |
215 |
185 |
170 |
160 |
150 |
140 |
135 |
125 |
115 |
110 |
100 |
427 |
97 |
1,800 |
1,840 |
220 |
195 |
180 |
165 |
155 |
150 |
140 |
130 |
125 |
115 |
105 |
444 |
103 |
1,840 |
1,880 |
230 |
200 |
185 |
170 |
165 |
155 |
145 |
140 |
130 |
120 |
115 |
460 |
109 |
1,880 |
1,920 |
235 |
210 |
195 |
180 |
170 |
165 |
155 |
145 |
140 |
130 |
120 |
477 |
117 |
1,920 |
1,960 |
245 |
215 |
200 |
185 |
180 |
170 |
160 |
155 |
145 |
135 |
130 |
494 |
124 |
1,960 |
2,000 |
250 |
220 |
210 |
195 |
185 |
175 |
170 |
160 |
150 |
145 |
135 |
511 |
131 |
2,000 |
2,040 |
260 |
230 |
215 |
200 |
195 |
185 |
175 |
170 |
160 |
150 |
140 |
526 |
138 |
2,040 |
2,080 |
270 |
235 |
220 |
210 |
200 |
190 |
185 |
175 |
165 |
160 |
150 |
541 |
145 |
2,080 |
2,120 |
280 |
245 |
230 |
215 |
205 |
200 |
190 |
180 |
175 |
165 |
155 |
556 |
153 |
2,120 |
2,160 |
285 |
250 |
235 |
225 |
215 |
205 |
200 |
190 |
180 |
170 |
165 |
571 |
160 |
2,160 |
2,200 |
295 |
260 |
245 |
230 |
220 |
215 |
205 |
195 |
190 |
180 |
170 |
586 |
167 |
2,200 |
2,240 |
305 |
270 |
255 |
235 |
230 |
220 |
210 |
205 |
195 |
185 |
180 |
601 |
174 |
2,240 |
2,280 |
315 |
280 |
260 |
245 |
235 |
230 |
220 |
210 |
205 |
195 |
185 |
615 |
181 |
2,280 |
2,320 |
325 |
290 |
270 |
255 |
245 |
235 |
230 |
220 |
210 |
205 |
195 |
629 |
189 |
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 |
2,320 |
2,360 |
335 |
300 |
280 |
265 |
255 |
245 |
235 |
225 |
220 |
210 |
200 |
643 |
196 |
2,360 |
2,400 |
345 |
310 |
290 |
275 |
265 |
255 |
245 |
235 |
225 |
220 |
210 |
657 |
203 |
2,400 |
2,440 |
355 |
320 |
300 |
285 |
275 |
265 |
255 |
245 |
235 |
225 |
220 |
674 |
210 |
2,440 |
2,480 |
365 |
330 |
310 |
295 |
285 |
275 |
265 |
255 |
245 |
235 |
225 |
692 |
217 |
2,480 |
2,520 |
375 |
340 |
320 |
305 |
295 |
285 |
275 |
265 |
250 |
245 |
235 |
710 |
225 |
2,520 |
2,560 |
385 |
350 |
330 |
315 |
305 |
295 |
285 |
275 |
260 |
250 |
240 |
728 |
232 |
2,560 |
2,600 |
395 |
360 |
340 |
325 |
315 |
305 |
295 |
285 |
270 |
260 |
250 |
746 |
239 |
2,600 |
2,640 |
405 |
370 |
350 |
335 |
325 |
315 |
305 |
295 |
280 |
270 |
260 |
764 |
246 |
2,640 |
2,700 |
415 |
380 |
365 |
345 |
335 |
325 |
315 |
305 |
295 |
285 |
275 |
782 |
253 |
2,700 |
2,760 |
430 |
395 |
380 |
360 |
350 |
340 |
330 |
320 |
310 |
300 |
290 |
809 |
264 |
2,760 |
2,820 |
445 |
410 |
395 |
375 |
365 |
355 |
345 |
335 |
325 |
315 |
305 |
836 |
275 |
2,820 |
2,880 |
460 |
425 |
410 |
390 |
380 |
370 |
360 |
350 |
340 |
330 |
320 |
863 |
286 |
2,880 |
2,940 |
475 |
440 |
425 |
405 |
395 |
385 |
375 |
365 |
355 |
345 |
335 |
890 |
297 |
2,940 |
3,000 |
490 |
455 |
440 |
420 |
410 |
400 |
390 |
380 |
370 |
360 |
350 |
917 |
307 |
3,000 |
3,060 |
505 |
470 |
455 |
435 |
425 |
415 |
405 |
395 |
385 |
375 |
365 |
944 |
318 |
3,060 |
3,120 |
520 |
485 |
470 |
450 |
440 |
430 |
420 |
410 |
400 |
390 |
380 |
971 |
329 |
3,120 |
3,180 |
535 |
500 |
485 |
465 |
455 |
445 |
435 |
425 |
415 |
405 |
395 |
998 |
344 |
3,180 |
3,240 |
550 |
515 |
500 |
480 |
470 |
460 |
450 |
440 |
430 |
420 |
410 |
1,025 |
359 |
3,240 |
3,300 |
565 |
530 |
515 |
495 |
485 |
475 |
465 |
455 |
445 |
435 |
425 |
1,052 |
374 |
3,300 |
3,360 |
580 |
545 |
530 |
510 |
500 |
490 |
480 |
470 |
460 |
450 |
440 |
1,079 |
389 |
3,360 |
3,420 |
600 |
560 |
545 |
525 |
515 |
505 |
495 |
485 |
475 |
465 |
455 |
1,106 |
404 |
3,420 |
3,480 |
615 |
575 |
560 |
540 |
530 |
520 |
510 |
500 |
490 |
480 |
470 |
1,131 |
419 |
3,480 |
3,540 |
635 |
595 |
575 |
555 |
545 |
535 |
525 |
515 |
505 |
495 |
485 |
1,155 |
434 |
3,540 |
3,600 |
650 |
610 |
590 |
570 |
560 |
550 |
540 |
530 |
520 |
510 |
500 |
1,179 |
449 |
3,600 |
3,660 |
670 |
630 |
610 |
585 |
575 |
565 |
555 |
545 |
535 |
525 |
515 |
1,203 |
464 |
3,660 |
3,720 |
690 |
645 |
625 |
605 |
590 |
580 |
570 |
560 |
550 |
540 |
530 |
1,227 |
479 |
3,720 |
3,780 |
705 |
665 |
645 |
625 |
610 |
595 |
585 |
575 |
565 |
555 |
545 |
1,251 |
494 |
3,780 |
3,840 |
725 |
685 |
660 |
640 |
630 |
615 |
605 |
590 |
580 |
570 |
560 |
1,276 |
509 |
3,840 |
3,900 |
740 |
700 |
680 |
660 |
645 |
635 |
620 |
610 |
595 |
585 |
575 |
1,306 |
524 |
3,900 |
3,960 |
760 |
720 |
700 |
675 |
665 |
650 |
640 |
625 |
615 |
600 |
590 |
1,336 |
539 |
3,960 |
4,020 |
780 |
735 |
715 |
695 |
680 |
670 |
655 |
645 |
630 |
620 |
605 |
1,366 |
554 |
4,020 |
4,080 |
795 |
755 |
735 |
715 |
700 |
685 |
675 |
665 |
650 |
635 |
625 |
1,396 |
569 |
4,080 |
4,140 |
815 |
775 |
750 |
730 |
720 |
705 |
695 |
680 |
670 |
655 |
640 |
1,426 |
584 |
4,140 |
4,200 |
830 |
790 |
770 |
750 |
735 |
725 |
710 |
700 |
685 |
675 |
660 |
1,456 |
599 |
4,200 |
4,260 |
850 |
810 |
790 |
765 |
755 |
740 |
730 |
715 |
705 |
690 |
680 |
1,486 |
614 |
4,260 |
4,320 |
870 |
825 |
805 |
785 |
770 |
760 |
745 |
735 |
720 |
710 |
695 |
1,516 |
629 |
4,320 |
4,380 |
885 |
845 |
825 |
805 |
790 |
775 |
765 |
750 |
740 |
725 |
715 |
1,546 |
644 |
4,380 |
4,440 |
905 |
865 |
840 |
820 |
810 |
795 |
785 |
770 |
760 |
745 |
730 |
1,576 |
659 |
4,440 |
4,500 |
920 |
880 |
860 |
840 |
825 |
815 |
800 |
790 |
775 |
765 |
750 |
1,606 |
674 |
4,500 |
4,580 |
945 |
900 |
880 |
860 |
845 |
835 |
820 |
810 |
795 |
785 |
770 |
1,636 |
689 |
4,580 |
4,660 |
965 |
925 |
905 |
885 |
870 |
860 |
845 |
835 |
820 |
810 |
795 |
1,676 |
709 |
4,660 |
4,740 |
990 |
950 |
930 |
910 |
895 |
880 |
870 |
855 |
845 |
830 |
820 |
1,716 |
729 |
4,740 |
4,820 |
1,015 |
975 |
955 |
930 |
920 |
905 |
895 |
880 |
870 |
855 |
845 |
1,756 |
749 |
4,820 |
4,900 |
1,045 |
1,000 |
975 |
955 |
945 |
930 |
920 |
905 |
895 |
880 |
865 |
1,792 |
769 |
4,900 |
4,980 |
1,075 |
1,025 |
1,000 |
980 |
965 |
955 |
940 |
930 |
915 |
905 |
890 |
1,828 |
789 |
4,980 |
5,060 |
1,100 |
1,050 |
1,030 |
1,005 |
990 |
980 |
965 |
955 |
940 |
930 |
915 |
1,864 |
810 |
5,060 |
5,140 |
1,130 |
1,080 |
1,055 |
1,030 |
1,015 |
1,000 |
990 |
975 |
965 |
950 |
940 |
1,900 |
834 |
5,140 |
5,220 |
1,155 |
1,110 |
1,085 |
1,060 |
1,045 |
1,030 |
1,015 |
1,000 |
990 |
975 |
965 |
1,936 |
858 |
5,220 |
5,300 |
1,185 |
1,135 |
1,110 |
1,085 |
1,075 |
1,060 |
1,045 |
1,030 |
1,015 |
1,000 |
985 |
1,972 |
882 |
5,300 |
5,380 |
1,215 |
1,165 |
1,140 |
1,115 |
1,100 |
1,085 |
1,070 |
1,055 |
1,040 |
1,025 |
1,015 |
2,008 |
906 |
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 |
5,380 |
5,460 |
1,240 |
1,190 |
1,170 |
1,145 |
1,130 |
1,115 |
1,100 |
1,085 |
1,070 |
1,055 |
1,040 |
2,044 |
930 |
5,460 |
5,540 |
1,270 |
1,220 |
1,195 |
1,170 |
1,155 |
1,140 |
1,125 |
1,115 |
1,100 |
1,085 |
1,070 |
2,080 |
954 |
5,540 |
5,620 |
1,295 |
1,250 |
1,225 |
1,200 |
1,185 |
1,170 |
1,155 |
1,140 |
1,125 |
1,110 |
1,095 |
2,116 |
978 |
5,620 |
5,700 |
1,325 |
1,275 |
1,250 |
1,225 |
1,215 |
1,200 |
1,185 |
1,170 |
1,155 |
1,140 |
1,125 |
2,152 |
1,002 |
5,700 |
5,780 |
1,355 |
1,305 |
1,280 |
1,255 |
1,240 |
1,225 |
1,210 |
1,195 |
1,180 |
1,165 |
1,155 |
2,188 |
1,026 |
5,780 |
5,860 |
1,380 |
1,330 |
1,310 |
1,285 |
1,270 |
1,255 |
1,240 |
1,225 |
1,210 |
1,195 |
1,180 |
2,224 |
1,050 |
5,860 |
5,940 |
1,410 |
1,360 |
1,335 |
1,310 |
1,295 |
1,280 |
1,265 |
1,255 |
1,240 |
1,225 |
1,210 |
2,261 |
1,074 |
5,940 |
6,020 |
1,435 |
1,390 |
1,365 |
1,340 |
1,325 |
1,310 |
1,295 |
1,280 |
1,265 |
1,250 |
1,235 |
2,305 |
1,098 |
6,020 |
6,100 |
1,465 |
1,415 |
1,390 |
1,365 |
1,355 |
1,340 |
1,325 |
1,310 |
1,295 |
1,280 |
1,265 |
2,349 |
1,122 |
6,100 |
6,180 |
1,495 |
1,445 |
1,420 |
1,395 |
1,380 |
1,365 |
1,350 |
1,335 |
1,320 |
1,305 |
1,295 |
2,393 |
1,146 |
6,180 |
6,260 |
1,520 |
1,470 |
1,450 |
1,425 |
1,410 |
1,395 |
1,380 |
1,365 |
1,350 |
1,335 |
1,320 |
2,437 |
1,170 |
6,260 |
6,340 |
1,550 |
1,500 |
1,475 |
1,450 |
1,435 |
1,420 |
1,405 |
1,395 |
1,380 |
1,365 |
1,350 |
2,481 |
1,194 |
6,340 |
6,420 |
1,575 |
1,530 |
1,505 |
1,480 |
1,465 |
1,450 |
1,435 |
1,420 |
1,405 |
1,390 |
1,375 |
2,525 |
1,218 |
6,420 |
6,500 |
1,605 |
1,555 |
1,530 |
1,505 |
1,495 |
1,480 |
1,465 |
1,450 |
1,435 |
1,420 |
1,405 |
2,569 |
1,242 |
6,500円 |
1,620 |
1,570 |
1,545 |
1,520 |
1,505 |
1,490 |
1,475 |
1,465 |
1,450 |
1,435 |
1,420 |
2,613 |
1,266 |
|
6,500円をこえ7,530円に満たない金額 |
6,500円の場合の税額に、その日の社会保険料控除後の給与の金額のうち6,500円をこえる金額の35%に相当する金額を加算した金額 |
2,613円に、その日の社会保険料控除後の給与の金額のうち6,500円をこえる金額の50%に相当する金額を加算した金額 |
1,266円に、その日の社会保険料控除後の給与の金額のうち6,500円をこえる金額の35%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 |
円 |
||
7,530円 |
1,980 |
1,930 |
1,905 |
1,880 |
1,865 |
1,850 |
1,835 |
1,825 |
1,810 |
1,795 |
1,780 |
3,128 |
1,626 |
|
7,530円をこえ11,700円に満たない金額 |
7,530円の場合の税額に、その日の社会保険料控除後の給与の金額のうち7,530円をこえる金額の40%に相当する金額を加算した金額 |
3,128円に、その日の社会保険料控除後の給与の金額のうち7,530円をこえる金額の55%に相当する金額を加算した金額 |
1,626円に、その日の社会保険料控除後の給与の金額のうち7,530円をこえる金額の40%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 |
円 |
||
11,700円 |
3,645 |
3,600 |
3,575 |
3,550 |
3,535 |
3,520 |
3,505 |
3,490 |
3,475 |
3,460 |
3,445 |
5,421 |
3,294 |
|
11,700円をこえ17,250円に満たない金額 |
11,700円の場合の税額に、その日の社会保険料控除後の給与の金額のうち11,700円をこえる金額の45%に相当する金額を加算した金額 |
5,421円に、その日の社会保険料控除後の給与の金額のうち11,700円をこえる金額の60%に相当する金額を加算した金額 |
3,294円に、その日の社会保険料控除後の給与の金額のうち11,700円をこえる金額の45%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 |
||||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
17,250円 |
6,145 |
6,095 |
6,070 |
6,045 |
6,030 |
6,015 |
6,000 |
5,990 |
5,975 |
5,960 |
5,945 |
8,751 |
5,791 |
|
17,250円をこえる金額 |
17,250円の場合の税額に、その日の社会保険料控除後の給与の金額のうち17,250円をこえる金額の50%に相当する金額を加算した金額 |
8,751円に、その日の社会保険料控除後の給与の金額のうち17,250円をこえる金額の65%に相当する金額を加算した金額 |
5,791円に、その日の社会保険料控除後の給与の金額のうち17,250円をこえる金額の50%に相当する金額を加算した金額 |
|||||||||||
扶養親族の数が10人をこえる場合には、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7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7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14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遺族年金(不具者に該当する場合には、障害年金)を受ける者であるときは、20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14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摘要がある場合 |
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等の金額 |
|||||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
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 |
7,500円未満 |
11,700円未満 |
13,800円未満 |
15,800円未満 |
17,100円未満 |
18,300円未満 |
19,600円未満 |
20,800円未満 |
22,100円未満 |
23,300円未満 |
24,600円未満 |
1,000円未満 |
||||||||||||
2 |
7,500 |
7,900 |
11,700 |
12,300 |
13,800 |
14,500 |
15,800 |
16,700 |
17,100 |
18,000 |
18,300 |
19,300 |
19,600 |
20,600 |
20,800 |
21,900 |
22,100 |
23,200 |
23,300 |
24,600 |
24,600 |
25,900 |
1,000 |
2,100 |
4 |
7,900 |
8,300 |
12,300 |
13,000 |
14,500 |
15,300 |
16,700 |
17,600 |
18,000 |
19,000 |
19,300 |
20,400 |
20,600 |
21,800 |
21,900 |
23,100 |
23,200 |
24,500 |
24,600 |
25,900 |
25,900 |
27,200 |
2,100 |
3,300 |
6 |
8,300 |
8,800 |
13,000 |
13,700 |
15,300 |
16,200 |
17,600 |
18,700 |
19,000 |
20,100 |
20,400 |
21,600 |
21,800 |
23,000 |
23,100 |
24,500 |
24,500 |
26,000 |
25,900 |
27,400 |
27,200 |
28,600 |
3,300 |
4,500 |
8 |
8,800 |
9,400 |
13,700 |
14,600 |
16,200 |
17,200 |
18,700 |
19,800 |
20,100 |
21,400 |
21,600 |
22,900 |
23,000 |
24,200 |
24,500 |
25,600 |
26,000 |
27,000 |
27,400 |
28,300 |
28,600 |
29,600 |
4,500 |
6,500 |
10 |
9,400 |
13,000 |
14,600 |
15,800 |
17,200 |
19,900 |
19,800 |
22,200 |
21,400 |
23,600 |
22,900 |
25,000 |
24,200 |
26,400 |
25,600 |
27,500 |
27,000 |
28,400 |
28,300 |
29,400 |
29,600 |
30,600 |
6,500 |
6,900 |
12 |
13,000 |
14,600 |
15,800 |
19,800 |
19,900 |
22,400 |
22,200 |
25,000 |
23,600 |
26,600 |
25,000 |
27,700 |
26,400 |
28,700 |
27,500 |
29,800 |
28,400 |
30,900 |
29,400 |
31,900 |
30,600 |
33,000 |
6,900 |
7,300 |
14 |
14,600 |
26,800 |
19,800 |
29,800 |
22,400 |
31,300 |
25,000 |
32,700 |
26,600 |
33,700 |
27,700 |
34,800 |
28,700 |
36,000 |
29,800 |
37,100 |
30,900 |
38,300 |
31,900 |
39,400 |
33,000 |
40,500 |
7,300 |
14,200 |
16 |
26,800 |
28,800 |
29,800 |
32,100 |
31,300 |
33,800 |
32,700 |
35,800 |
33,700 |
37,100 |
34,800 |
38,300 |
36,000 |
39,600 |
37,100 |
40,800 |
38,300 |
42,100 |
39,400 |
43,300 |
40,500 |
44,600 |
14,200 |
15,000 |
18 |
28,800 |
33,300 |
32,100 |
35,200 |
33,800 |
37,500 |
35,800 |
39,800 |
37,100 |
41,200 |
38,300 |
42,600 |
39,600 |
44,000 |
40,800 |
45,400 |
42,100 |
46,800 |
43,300 |
48,100 |
44,600 |
49,500 |
15,000 |
27,300 |
20 |
33,300 |
51,200 |
35,200 |
54,500 |
37,500 |
55,800 |
39,800 |
57,100 |
41,200 |
57,800 |
42,600 |
58,600 |
44,000 |
59,300 |
45,400 |
60,100 |
46,800 |
60,900 |
48,100 |
61,600 |
49,500 |
62,400 |
27,300 |
28,800 |
22 |
51,200 |
55,400 |
54,500 |
58,100 |
55,800 |
59,400 |
57,100 |
60,800 |
57,800 |
61,600 |
58,600 |
62,400 |
59,300 |
63,200 |
60,100 |
64,000 |
60,900 |
64,800 |
61,600 |
65,600 |
62,400 |
66,400 |
28,800 |
31,700 |
24 |
55,400 |
60,600 |
58,100 |
62,100 |
59,400 |
63,500 |
60,800 |
64,900 |
61,600 |
65,800 |
62,400 |
66,700 |
63,200 |
67,900 |
64,000 |
69,000 |
64,800 |
70,200 |
65,600 |
71,400 |
66,400 |
72,600 |
31,700 |
33,300 |
26 |
60,600 |
84,000 |
62,100 |
87,500 |
63,500 |
89,200 |
64,900 |
91,000 |
65,800 |
92,000 |
66,700 |
93,100 |
67,900 |
94,100 |
69,000 |
95,100 |
70,200 |
96,200 |
71,400 |
97,200 |
72,600 |
98,300 |
33,300 |
45,800 |
28 |
84,000 |
91,700 |
87,500 |
95,500 |
89,200 |
97,300 |
91,000 |
99,200 |
92,000 |
100,400 |
93,100 |
101,500 |
94,100 |
102,700 |
95,100 |
103,800 |
96,200 |
104,900 |
97,200 |
106,100 |
98,300 |
107,200 |
45,800 |
48,000 |
30 |
91,700 |
100,800 |
95,500 |
105,000 |
97,300 |
107,100 |
99,200 |
109,200 |
100,400 |
110,400 |
101,500 |
111,700 |
102,700 |
112,900 |
103,800 |
114,200 |
104,900 |
115,400 |
106,100 |
116,700 |
107,200 |
117,900 |
48,000 |
50,400 |
32 |
100,800 |
123,900 |
105,000 |
127,500 |
107,100 |
129,300 |
109,200 |
131,200 |
110,400 |
132,200 |
111,700 |
133,300 |
112,900 |
134,400 |
114,200 |
135,500 |
115,400 |
136,600 |
116,700 |
137,700 |
117,900 |
138,800 |
50,400 |
66,300 |
34 |
123,900 |
135,700 |
127,500 |
139,700 |
129,300 |
141,700 |
131,200 |
143,700 |
132,200 |
144,800 |
133,300 |
146,000 |
134,400 |
147,200 |
135,500 |
148,400 |
136,600 |
149,600 |
137,700 |
150,800 |
138,800 |
152,000 |
66,300 |
69,500 |
36 |
135,700 |
188,200 |
139,700 |
191,700 |
141,700 |
193,400 |
143,700 |
195,100 |
144,800 |
196,200 |
146,000 |
197,200 |
147,200 |
198,300 |
148,400 |
199,300 |
149,600 |
200,300 |
150,800 |
201,400 |
152,000 |
202,400 |
69,500 |
102,700 |
38 |
188,200 |
205,300 |
191,700 |
209,100 |
193,400 |
211,000 |
195,100 |
212,900 |
196,200 |
214,000 |
197,200 |
215,200 |
198,300 |
216,300 |
199,300 |
217,400 |
200,300 |
218,600 |
201,400 |
219,700 |
202,400 |
220,800 |
102,700 |
107,500 |
40 |
205,300 |
225,800 |
209,100 |
230,000 |
211,000 |
232,100 |
212,900 |
234,200 |
214,000 |
235,400 |
215,200 |
236,700 |
216,300 |
237,900 |
217,400 |
239,200 |
218,600 |
240,400 |
219,700 |
241,700 |
220,800 |
242,900 |
107,500 |
112,900 |
42 |
225,800 |
305,100 |
230,000 |
308,700 |
232,100 |
310,500 |
234,200 |
312,300 |
235,400 |
313,400 |
236,700 |
314,500 |
237,900 |
315,600 |
239,200 |
316,700 |
240,400 |
317,800 |
241,700 |
318,800 |
242,900 |
319,900 |
112,900 |
163,200 |
44 |
305,100 |
334,100 |
308,700 |
338,100 |
310,500 |
340,100 |
312,300 |
342,100 |
313,400 |
343,300 |
314,500 |
344,400 |
315,600 |
345,600 |
316,700 |
346,800 |
317,800 |
348,000 |
318,800 |
349,200 |
319,900 |
350,400 |
163,200 |
171,200 |
46 |
334,100 |
431,300 |
338,100 |
434,700 |
340,100 |
436,500 |
342,100 |
438,200 |
343,300 |
439,200 |
344,400 |
440,300 |
345,600 |
441,300 |
346,800 |
442,400 |
348,000 |
443,400 |
349,200 |
444,400 |
350,400 |
445,500 |
171,200 |
235,200 |
48 |
431,300 |
470,500 |
434,700 |
474,200 |
436,500 |
476,100 |
438,200 |
478,000 |
439,200 |
479,200 |
440,300 |
480,300 |
441,300 |
481,400 |
442,400 |
482,600 |
443,400 |
483,700 |
444,400 |
484,800 |
445,500 |
486,000 |
235,200 |
246,400 |
50 |
470,500円以上 |
474,200円以上 |
476,100円以上 |
478,000円以上 |
479,200円以上 |
480,300円以上 |
481,400円以上 |
482,600円以上 |
483,700円以上 |
484,800円以上 |
486,000円以上 |
246,400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 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,000円未満 |
0 |
50,000 |
51,000 |
2,500 |
140,000 |
142,000 |
8,000 |
|
1,000 |
2,000 |
50 |
51,000 |
52,000 |
2,550 |
142,000 |
144,000 |
8,150 |
2,000 |
3,000 |
100 |
52,000 |
53,000 |
2,600 |
144,000 |
146,000 |
8,300 |
3,000 |
4,000 |
150 |
53,000 |
54,000 |
2,650 |
146,000 |
148,000 |
8,450 |
4,000 |
5,000 |
200 |
54,000 |
55,000 |
2,700 |
148,000 |
150,000 |
8,600 |
5,000 |
6,000 |
250 |
55,000 |
56,000 |
2,750 |
150,000 |
152,000 |
8,750 |
6,000 |
7,000 |
300 |
56,000 |
57,000 |
2,800 |
152,000 |
154,000 |
8,900 |
7,000 |
8,000 |
350 |
57,000 |
58,000 |
2,850 |
154,000 |
156,000 |
9,050 |
8,000 |
9,000 |
400 |
58,000 |
59,000 |
2,900 |
156,000 |
158,000 |
9,200 |
9,000 |
10,000 |
450 |
59,000 |
60,000 |
2,950 |
158,000 |
160,000 |
9,350 |
10,000 |
11,000 |
500 |
60,000 |
62,000 |
3,000 |
160,000 |
162,000 |
9,500 |
11,000 |
12,000 |
550 |
62,000 |
64,000 |
3,100 |
162,000 |
164,000 |
9,650 |
12,000 |
13,000 |
600 |
64,000 |
66,000 |
3,200 |
164,000 |
166,000 |
9,800 |
13,000 |
14,000 |
650 |
66,000 |
68,000 |
3,300 |
166,000 |
168,000 |
9,950 |
14,000 |
15,000 |
700 |
68,000 |
70,000 |
3,400 |
168,000 |
170,000 |
10,100 |
15,000 |
16,000 |
750 |
70,000 |
72,000 |
3,500 |
170,000 |
172,000 |
10,250 |
16,000 |
17,000 |
800 |
72,000 |
74,000 |
3,600 |
172,000 |
174,000 |
10,400 |
17,000 |
18,000 |
850 |
74,000 |
76,000 |
3,700 |
174,000 |
176,000 |
10,550 |
18,000 |
19,000 |
900 |
76,000 |
78,000 |
3,800 |
176,000 |
178,000 |
10,700 |
19,000 |
20,000 |
950 |
78,000 |
80,000 |
3,900 |
178,000 |
180,000 |
10,850 |
20,000 |
21,000 |
1,000 |
80,000 |
82,000 |
4,000 |
180,000 |
184,000 |
11,000 |
21,000 |
22,000 |
1,050 |
82,000 |
84,000 |
4,100 |
184,000 |
188,000 |
11,300 |
22,000 |
23,000 |
1,100 |
84,000 |
86,000 |
4,200 |
188,000 |
192,000 |
11,600 |
23,000 |
24,000 |
1,150 |
86,000 |
88,000 |
4,300 |
192,000 |
196,000 |
11,900 |
24,000 |
25,000 |
1,200 |
88,000 |
90,000 |
4,400 |
196,000 |
200,000 |
12,200 |
25,000 |
26,000 |
1,250 |
90,000 |
92,000 |
4,500 |
200,000 |
204,000 |
12,500 |
26,000 |
27,000 |
1,300 |
92,000 |
94,000 |
4,600 |
204,000 |
208,000 |
12,800 |
27,000 |
28,000 |
1,350 |
94,000 |
96,000 |
4,700 |
208,000 |
212,000 |
13,100 |
28,000 |
29,000 |
1,400 |
96,000 |
98,000 |
4,800 |
212,000 |
216,000 |
13,400 |
29,000 |
30,000 |
1,450 |
98,000 |
100,000 |
4,900 |
216,000 |
220,000 |
13,700 |
30,000 |
31,000 |
1,500 |
100,000 |
102,000 |
5,000 |
220,000 |
224,000 |
14,000 |
31,000 |
32,000 |
1,550 |
102,000 |
104,000 |
5,150 |
224,000 |
228,000 |
14,300 |
32,000 |
33,000 |
1,600 |
104,000 |
106,000 |
5,300 |
228,000 |
232,000 |
14,600 |
33,000 |
34,000 |
1,650 |
106,000 |
108,000 |
5,450 |
232,000 |
236,000 |
14,900 |
34,000 |
35,000 |
1,700 |
108,000 |
110,000 |
5,600 |
236,000 |
240,000 |
15,200 |
35,000 |
36,000 |
1,750 |
110,000 |
112,000 |
5,750 |
240,000 |
244,000 |
15,500 |
36,000 |
37,000 |
1,800 |
112,000 |
114,000 |
5,900 |
244,000 |
248,000 |
15,800 |
37,000 |
38,000 |
1,850 |
114,000 |
116,000 |
6,050 |
248,000 |
252,000 |
16,100 |
38,000 |
39,000 |
1,900 |
116,000 |
118,000 |
6,200 |
252,000 |
256,000 |
16,400 |
39,000 |
40,000 |
1,950 |
118,000 |
120,000 |
6,350 |
256,000 |
260,000 |
16,700 |
40,000 |
41,000 |
2,000 |
120,000 |
122,000 |
6,500 |
260,000 |
264,000 |
17,000 |
41,000 |
42,000 |
2,050 |
122,000 |
124,000 |
6,650 |
264,000 |
268,000 |
17,300 |
42,000 |
43,000 |
2,100 |
124,000 |
126,000 |
6,800 |
268,000 |
272,000 |
17,600 |
43,000 |
44,000 |
2,150 |
126,000 |
128,000 |
6,950 |
272,000 |
276,000 |
17,900 |
44,000 |
45,000 |
2,200 |
128,000 |
130,000 |
7,100 |
276,000 |
280,000 |
18,200 |
45,000 |
46,000 |
2,250 |
130,000 |
132,000 |
7,250 |
280,000 |
284,000 |
18,500 |
46,000 |
47,000 |
2,300 |
132,000 |
134,000 |
7,400 |
284,000 |
288,000 |
18,800 |
47,000 |
48,000 |
2,350 |
134,000 |
136,000 |
7,550 |
288,000 |
292,000 |
19,100 |
48,000 |
49,000 |
2,400 |
136,000 |
138,000 |
7,700 |
292,000 |
296,000 |
19,400 |
49,000 |
50,000 |
2,450 |
138,000 |
140,000 |
7,850 |
296,000 |
300,000 |
19,700 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
300,000 |
304,000 |
20,000 |
540,000 |
546,000 |
41,500 |
860,000 |
868,000 |
73,500 |
304,000 |
308,000 |
20,300 |
546,000 |
552,000 |
42,100 |
868,000 |
876,000 |
74,300 |
308,000 |
312,000 |
20,600 |
552,000 |
558,000 |
42,700 |
876,000 |
884,000 |
75,100 |
312,000 |
316,000 |
20,900 |
558,000 |
564,000 |
43,300 |
884,000 |
892,000 |
75,900 |
316,000 |
320,000 |
21,200 |
564,000 |
570,000 |
43,900 |
892,000 |
900,000 |
76,700 |
320,000 |
324,000 |
21,500 |
570,000 |
576,000 |
44,500 |
900,000 |
908,000 |
77,500 |
324,000 |
328,000 |
21,800 |
576,000 |
582,000 |
45,100 |
908,000 |
916,000 |
78,300 |
328,000 |
332,000 |
22,100 |
582,000 |
588,000 |
45,700 |
916,000 |
924,000 |
79,100 |
332,000 |
336,000 |
22,400 |
588,000 |
594,000 |
46,300 |
924,000 |
932,000 |
79,900 |
336,000 |
340,000 |
22,700 |
594,000 |
600,000 |
46,900 |
932,000 |
940,000 |
80,700 |
340,000 |
344,000 |
23,000 |
600,000 |
606,000 |
47,500 |
940,000 |
948,000 |
81,500 |
344,000 |
348,000 |
23,300 |
606,000 |
612,000 |
48,100 |
948,000 |
956,000 |
82,300 |
348,000 |
352,000 |
23,600 |
612,000 |
618,000 |
48,700 |
956,000 |
964,000 |
83,100 |
352,000 |
356,000 |
23,900 |
618,000 |
624,000 |
49,300 |
964,000 |
972,000 |
83,900 |
356,000 |
360,000 |
24,200 |
624,000 |
630,000 |
49,900 |
972,000 |
980,000 |
84,700 |
360,000 |
364,000 |
24,500 |
630,000 |
636,000 |
50,500 |
980,000 |
988,000 |
85,500 |
364,000 |
368,000 |
24,800 |
636,000 |
642,000 |
51,100 |
988,000 |
996,000 |
86,300 |
368,000 |
372,000 |
25,100 |
642,000 |
648,000 |
51,700 |
996,000 |
1,004,000 |
87,100 |
372,000 |
376,000 |
25,400 |
648,000 |
654,000 |
52,300 |
1,004,000 |
1,012,000 |
88,000 |
376,000 |
380,000 |
25,700 |
654,000 |
660,000 |
52,900 |
1,012,000 |
1,020,000 |
89,000 |
380,000 |
384,000 |
26,000 |
660,000 |
666,000 |
53,500 |
1,020,000 |
1,028,000 |
90,000 |
384,000 |
388,000 |
26,300 |
666,000 |
672,000 |
54,100 |
1,028,000 |
1,036,000 |
91,000 |
388,000 |
392,000 |
26,600 |
672,000 |
678,000 |
54,700 |
1,036,000 |
1,044,000 |
92,000 |
392,000 |
396,000 |
26,900 |
678,000 |
684,000 |
55,300 |
1,044,000 |
1,052,000 |
93,000 |
396,000 |
400,000 |
27,200 |
684,000 |
690,000 |
55,900 |
1,052,000 |
1,060,000 |
94,000 |
400,000 |
404,000 |
27,500 |
690,000 |
696,000 |
56,500 |
1,060,000 |
1,068,000 |
95,000 |
404,000 |
408,000 |
27,900 |
696,000 |
702,000 |
57,100 |
1,068,000 |
1,076,000 |
96,000 |
408,000 |
412,000 |
28,300 |
702,000 |
708,000 |
57,700 |
1,076,000 |
1,084,000 |
97,000 |
412,000 |
416,000 |
28,700 |
708,000 |
714,000 |
58,300 |
1,084,000 |
1,092,000 |
98,000 |
416,000 |
420,000 |
29,100 |
714,000 |
720,000 |
58,900 |
1,092,000 |
1,100,000 |
99,000 |
420,000 |
426,000 |
29,500 |
720,000 |
726,000 |
59,500 |
1,100,000 |
1,108,000 |
100,000 |
426,000 |
432,000 |
30,100 |
726,000 |
732,000 |
60,100 |
1,108,000 |
1,116,000 |
101,000 |
432,000 |
438,000 |
30,700 |
732,000 |
738,000 |
60,700 |
1,116,000 |
1,124,000 |
102,000 |
438,000 |
444,000 |
31,300 |
738,000 |
744,000 |
61,300 |
1,124,000 |
1,132,000 |
103,000 |
444,000 |
450,000 |
31,900 |
744,000 |
750,000 |
61,900 |
1,132,000 |
1,140,000 |
104,000 |
450,000 |
456,000 |
32,500 |
750,000 |
756,000 |
62,500 |
1,140,000 |
1,148,000 |
105,000 |
456,000 |
462,000 |
33,100 |
756,000 |
762,000 |
63,100 |
1,148,000 |
1,156,000 |
106,000 |
462,000 |
468,000 |
33,700 |
762,000 |
768,000 |
63,700 |
1,156,000 |
1,164,000 |
107,000 |
468,000 |
474,000 |
34,300 |
768,000 |
774,000 |
64,300 |
1,164,000 |
1,172,000 |
108,000 |
474,000 |
480,000 |
34,900 |
774,000 |
780,000 |
64,900 |
1,172,000 |
1,180,000 |
109,000 |
480,000 |
486,000 |
35,500 |
780,000 |
788,000 |
65,500 |
1,180,000 |
1,188,000 |
110,000 |
486,000 |
492,000 |
36,100 |
788,000 |
796,000 |
66,300 |
1,188,000 |
1,196,000 |
111,000 |
492,000 |
498,000 |
36,700 |
796,000 |
804,000 |
67,100 |
1,196,000 |
1,204,000 |
112,000 |
498,000 |
504,000 |
37,300 |
804,000 |
812,000 |
67,900 |
1,204,000 |
1,212,000 |
113,000 |
504,000 |
510,000 |
37,900 |
812,000 |
820,000 |
68,700 |
1,212,000 |
1,220,000 |
114,000 |
510,000 |
516,000 |
38,500 |
820,000 |
828,000 |
69,500 |
1,220,000 |
1,228,000 |
115,000 |
516,000 |
522,000 |
39,100 |
828,000 |
836,000 |
70,300 |
1,228,000 |
1,236,000 |
116,000 |
522,000 |
528,000 |
39,700 |
836,000 |
844,000 |
71,100 |
1,236,000 |
1,244,000 |
117,000 |
528,000 |
534,000 |
40,300 |
844,000 |
852,000 |
71,900 |
1,244,000 |
1,252,000 |
118,000 |
534,000 |
540,000 |
40,900 |
852,000 |
860,000 |
72,700 |
1,252,000 |
1,260,000 |
119,000 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
1,260,000 |
1,268,000 |
120,000 |
1,650,000 |
1,660,000 |
168,750 |
3,000,000 |
5,000,000 |
退職所得の特別控除後の金額に17.5%を乗じて算出した金額から162,500円を控除した金額 |
1,268,000 |
1,276,000 |
121,000 |
1,660,000 |
1,670,000 |
170,000 |
|||
1,276,000 |
1,284,000 |
122,000 |
1,670,000 |
1,680,000 |
171,250 |
|||
1,284,000 |
1,292,000 |
123,000 |
1,680,000 |
1,690,000 |
172,500 |
|||
1,292,000 |
1,300,000 |
124,000 |
1,690,000 |
1,700,000 |
173,750 |
|||
1,300,000 |
1,310,000 |
125,000 |
1,700,000 |
1,710,000 |
175,000 |
5,000,000 |
8,000,000 |
退職所得の特別控除後の金額に20%を乗じて算出した金額から287,500円を控除した金額 |
1,310,000 |
1,320,000 |
126,250 |
1,710,000 |
1,720,000 |
176,250 |
|||
1,320,000 |
1,330,000 |
127,500 |
1,720,000 |
1,730,000 |
177,500 |
|||
1,330,000 |
1,340,000 |
128,750 |
1,730,000 |
1,740,000 |
178,750 |
|||
1,340,000 |
1,350,000 |
130,000 |
1,740,000 |
1,750,000 |
180,000 |
|||
1,350,000 |
1,360,000 |
131,250 |
1,750,000 |
1,760,000 |
181,250 |
8,000,000 |
12,000,000 |
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487,500円を控除した金額 |
1,360,000 |
1,370,000 |
132,500 |
1,760,000 |
1,770,000 |
182,500 |
|||
1,370,000 |
1,380,000 |
133,750 |
1,770,000 |
1,780,000 |
183,750 |
|||
1,380,000 |
1,390,000 |
135,000 |
1,780,000 |
1,790,000 |
185,000 |
|||
1,390,000 |
1,400,000 |
136,250 |
1,790,000 |
1,800,000 |
186,250 |
|||
1,400,000 |
1,410,000 |
137,500 |
1,800,000 |
1,810,000 |
187,500 |
12,000,000 |
20,000,000 |
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787,500円を控除した金額 |
1,410,000 |
1,420,000 |
138,750 |
1,810,000 |
1,820,000 |
188,750 |
|||
1,420,000 |
1,430,000 |
140,000 |
1,820,000 |
1,830,000 |
190,000 |
|||
1,430,000 |
1,440,000 |
141,250 |
1,830,000 |
1,840,000 |
191,250 |
|||
1,440,000 |
1,450,000 |
142,500 |
1,840,000 |
1,850,000 |
192,500 |
|||
1,450,000 |
1,460,000 |
143,750 |
1,850,000 |
1,860,000 |
193,750 |
20,000,000 |
40,000,000 |
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1,287,500円を控除した金額 |
1,460,000 |
1,470,000 |
145,000 |
1,860,000 |
1,870,000 |
195,000 |
|||
1,470,000 |
1,480,000 |
146,250 |
1,870,000 |
1,880,000 |
196,250 |
|||
1,480,000 |
1,490,000 |
147,500 |
1,880,000 |
1,890,000 |
197,500 |
|||
1,490,000 |
1,500,000 |
148,750 |
1,890,000 |
1,900,000 |
198,750 |
|||
1,500,000 |
1,510,000 |
150,000 |
1,900,000 |
1,910,000 |
200,000 |
40,000,000 |
60,000,000 |
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2,287,500円を控除した金額 |
1,510,000 |
1,520,000 |
151,250 |
1,910,000 |
1,920,000 |
201,250 |
|||
1,520,000 |
1,530,000 |
152,500 |
1,920,000 |
1,930,000 |
202,500 |
|||
1,530,000 |
1,540,000 |
153,750 |
1,930,000 |
1,940,000 |
203,750 |
|||
1,540,000 |
1,550,000 |
155,000 |
1,940,000 |
1,950,000 |
205,000 |
|||
1,550,000 |
1,560,000 |
156,250 |
1,950,000 |
1,960,000 |
206,250 |
60,000,000 |
100,000,000 |
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3,787,500円を控除した金額 |
1,560,000 |
1,570,000 |
157,500 |
1,960,000 |
1,970,000 |
207,500 |
|||
1,570,000 |
1,580,000 |
158,750 |
1,970,000 |
1,980,000 |
208,750 |
|||
1,580,000 |
1,590,000 |
160,000 |
1,980,000 |
1,990,000 |
210,000 |
|||
1,590,000 |
1,600,000 |
161,250 |
1,990,000 |
2,000,000 |
211,250 |
|||
1,600,000 |
1,610,000 |
162,500 |
2,000,000 |
3,000,000 |
退職所得の特別控除後の金額に15%を乗じて算出した金額から87,500円を控除した金額 |
100,000,000円以上 |
退職所得の特別控除後の金額に35%を乗じて算出した金額から6,287,500円を控除した金額 |
|
1,610,000 |
1,620,000 |
163,750 |
||||||
1,620,000 |
1,630,000 |
165,000 |
||||||
1,630,000 |
1,640,000 |
166,250 |
||||||
1,640,000 |
1,650,000 |
167,500 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
500円未満 |
0 |
25,000 |
25,500 |
2,500 |
|
500 |
1,000 |
50 |
25,500 |
26,000 |
2,550 |
1,000 |
1,500 |
100 |
26,000 |
26,500 |
2,600 |
1,500 |
2,000 |
150 |
26,500 |
27,000 |
2,650 |
2,000 |
2,500 |
200 |
27,000 |
27,500 |
2,700 |
2,500 |
3,000 |
250 |
27,500 |
28,000 |
2,750 |
3,000 |
3,500 |
300 |
28,000 |
28,500 |
2,800 |
3,500 |
4,000 |
350 |
28,500 |
29,000 |
2,850 |
4,000 |
4,500 |
400 |
29,000 |
29,500 |
2,900 |
4,500 |
5,000 |
450 |
29,500 |
30,000 |
2,950 |
5,000 |
5,500 |
500 |
30,000 |
31,000 |
3,000 |
5,500 |
6,000 |
550 |
31,000 |
32,000 |
3,100 |
6,000 |
6,500 |
600 |
32,000 |
33,000 |
3,200 |
6,500 |
7,000 |
650 |
33,000 |
34,000 |
3,300 |
7,000 |
7,500 |
700 |
34,000 |
35,000 |
3,400 |
7,500 |
8,000 |
750 |
35,000 |
36,000 |
3,500 |
8,000 |
8,500 |
800 |
36,000 |
37,000 |
3,600 |
8,500 |
9,000 |
850 |
37,000 |
38,000 |
3,700 |
9,000 |
9,500 |
900 |
38,000 |
39,000 |
3,800 |
9,500 |
10,000 |
950 |
39,000 |
40,000 |
3,900 |
10,000 |
10,500 |
1,000 |
40,000 |
41,000 |
4,000 |
10,500 |
11,000 |
1,050 |
41,000 |
42,000 |
4,100 |
11,000 |
11,500 |
1,100 |
42,000 |
43,000 |
4,200 |
11,500 |
12,000 |
1,150 |
43,000 |
44,000 |
4,300 |
12,000 |
12,500 |
1,200 |
44,000 |
45,000 |
4,400 |
12,500 |
13,000 |
1,250 |
45,000 |
46,000 |
4,500 |
13,000 |
13,500 |
1,300 |
46,000 |
47,000 |
4,600 |
13,500 |
14,000 |
1,350 |
47,000 |
48,000 |
4,700 |
14,000 |
14,500 |
1,400 |
48,000 |
49,000 |
4,800 |
14,500 |
15,000 |
1,450 |
49,000 |
50,000 |
4,900 |
15,000 |
15,500 |
1,500 |
50,000 |
51,000 |
5,000 |
15,500 |
16,000 |
1,550 |
51,000 |
52,000 |
5,150 |
16,000 |
16,500 |
1,600 |
52,000 |
53,000 |
5,300 |
16,500 |
17,000 |
1,650 |
53,000 |
54,000 |
5,450 |
17,000 |
17,500 |
1,700 |
54,000 |
55,000 |
5,600 |
17,500 |
18,000 |
1,750 |
55,000 |
56,000 |
5,750 |
18,000 |
18,500 |
1,800 |
56,000 |
57,000 |
5,900 |
18,500 |
19,000 |
1,850 |
57,000 |
58,000 |
6,050 |
19,000 |
19,500 |
1,900 |
58,000 |
59,000 |
6,200 |
19,500 |
20,000 |
1,950 |
59,000 |
60,000 |
6,350 |
20,000 |
20,500 |
2,000 |
60,000 |
61,000 |
6,500 |
20,500 |
21,000 |
2,050 |
61,000 |
62,000 |
6,650 |
21,000 |
21,500 |
2,100 |
62,000 |
63,000 |
6,800 |
21,500 |
22,000 |
2,150 |
63,000 |
64,000 |
6,950 |
22,000 |
22,500 |
2,200 |
64,000 |
65,000 |
7,100 |
22,500 |
23,000 |
2,250 |
65,000 |
66,000 |
7,250 |
23,000 |
23,500 |
2,300 |
66,000 |
67,000 |
7,400 |
23,500 |
24,000 |
2,350 |
67,000 |
68,000 |
7,550 |
24,000 |
24,500 |
2,400 |
68,000 |
69,000 |
7,700 |
24,500 |
25,000 |
2,450 |
69,000 |
70,000 |
7,850 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
70,000 |
71,000 |
8,000 |
150,000 |
152,000 |
20,000 |
71,000 |
72,000 |
8,150 |
152,000 |
154,000 |
20,300 |
72,000 |
73,000 |
8,300 |
154,000 |
156,000 |
20,600 |
73,000 |
74,000 |
8,450 |
156,000 |
158,000 |
20,900 |
74,000 |
75,000 |
8,600 |
158,000 |
160,000 |
21,200 |
75,000 |
76,000 |
8,750 |
160,000 |
162,000 |
21,500 |
76,000 |
77,000 |
8,900 |
162,000 |
164,000 |
21,800 |
77,000 |
78,000 |
9,050 |
164,000 |
166,000 |
22,100 |
78,000 |
79,000 |
9,200 |
166,000 |
168,000 |
22,400 |
79,000 |
80,000 |
9,350 |
168,000 |
170,000 |
22,700 |
80,000 |
81,000 |
9,500 |
170,000 |
172,000 |
23,000 |
81,000 |
82,000 |
9,650 |
172,000 |
174,000 |
23,300 |
82,000 |
83,000 |
9,800 |
174,000 |
176,000 |
23,600 |
83,000 |
84,000 |
9,950 |
176,000 |
178,000 |
23,900 |
84,000 |
85,000 |
10,100 |
178,000 |
180,000 |
24,200 |
85,000 |
86,000 |
10,250 |
180,000 |
182,000 |
24,500 |
86,000 |
87,000 |
10,400 |
182,000 |
184,000 |
24,800 |
87,000 |
88,000 |
10,550 |
184,000 |
186,000 |
25,100 |
88,000 |
89,000 |
10,700 |
186,000 |
188,000 |
25,400 |
89,000 |
90,000 |
10,850 |
188,000 |
190,000 |
25,700 |
90,000 |
92,000 |
11,000 |
190,000 |
192,000 |
26,000 |
92,000 |
94,000 |
11,300 |
192,000 |
194,000 |
26,300 |
94,000 |
96,000 |
11,600 |
194,000 |
196,000 |
26,600 |
96,000 |
98,000 |
11,900 |
196,000 |
198,000 |
26,900 |
98,000 |
100,000 |
12,200 |
198,000 |
200,000 |
27,200 |
100,000 |
102,000 |
12,500 |
200,000 |
202,000 |
27,500 |
102,000 |
104,000 |
12,800 |
202,000 |
204,000 |
27,900 |
104,000 |
106,000 |
13,100 |
204,000 |
206,000 |
28,300 |
106,000 |
108,000 |
13,400 |
206,000 |
208,000 |
28,700 |
108,000 |
110,000 |
13,700 |
208,000 |
210,000 |
29,100 |
110,000 |
112,000 |
14,000 |
210,000 |
213,000 |
29,500 |
112,000 |
114,000 |
14,300 |
213,000 |
216,000 |
30,100 |
114,000 |
116,000 |
14,600 |
216,000 |
219,000 |
30,700 |
116,000 |
118,000 |
14,900 |
219,000 |
222,000 |
31,300 |
118,000 |
120,000 |
15,200 |
222,000 |
225,000 |
31,900 |
120,000 |
122,000 |
15,500 |
225,000 |
228,000 |
32,500 |
122,000 |
124,000 |
15,800 |
228,000 |
231,000 |
33,100 |
124,000 |
126,000 |
16,100 |
231,000 |
234,000 |
33,700 |
126,000 |
128,000 |
16,400 |
234,000 |
237,000 |
34,300 |
128,000 |
130,000 |
16,700 |
237,000 |
240,000 |
34,900 |
130,000 |
132,000 |
17,000 |
240,000 |
243,000 |
35,500 |
132,000 |
134,000 |
17,300 |
243,000 |
246,000 |
36,100 |
134,000 |
136,000 |
17,600 |
246,000 |
249,000 |
36,700 |
136,000 |
138,000 |
17,900 |
249,000 |
252,000 |
37,300 |
138,000 |
140,000 |
18,200 |
252,000 |
255,000 |
37,900 |
140,000 |
142,000 |
18,500 |
255,000 |
258,000 |
38,500 |
142,000 |
144,000 |
18,800 |
258,000 |
261,000 |
39,100 |
144,000 |
146,000 |
19,100 |
261,000 |
264,000 |
39,700 |
146,000 |
148,000 |
19,400 |
264,000 |
267,000 |
40,300 |
148,000 |
150,000 |
19,700 |
267,000 |
270,000 |
40,900 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
270,000 |
273,000 |
41,500 |
430,000 |
434,000 |
73,500 |
273,000 |
276,000 |
42,100 |
434,000 |
438,000 |
74,300 |
276,000 |
279,000 |
42,700 |
438,000 |
442,000 |
75,100 |
279,000 |
282,000 |
43,300 |
442,000 |
446,000 |
75,900 |
282,000 |
285,000 |
43,900 |
446,000 |
450,000 |
76,700 |
285,000 |
288,000 |
44,500 |
450,000 |
454,000 |
77,500 |
288,000 |
291,000 |
45,100 |
454,000 |
458,000 |
78,300 |
291,000 |
294,000 |
45,700 |
458,000 |
462,000 |
79,100 |
294,000 |
297,000 |
46,300 |
462,000 |
466,000 |
79,900 |
297,000 |
300,000 |
46,900 |
466,000 |
470,000 |
80,700 |
300,000 |
303,000 |
47,500 |
470,000 |
474,000 |
81,500 |
303,000 |
306,000 |
48,100 |
474,000 |
478,000 |
82,300 |
306,000 |
309,000 |
48,700 |
478,000 |
482,000 |
83,100 |
309,000 |
312,000 |
49,300 |
482,000 |
486,000 |
83,900 |
312,000 |
315,000 |
49,900 |
486,000 |
490,000 |
84,700 |
315,000 |
318,000 |
50,500 |
490,000 |
494,000 |
85,500 |
318,000 |
321,000 |
51,100 |
494,000 |
498,000 |
86,300 |
321,000 |
324,000 |
51,700 |
498,000 |
502,000 |
87,100 |
324,000 |
327,000 |
52,300 |
502,000 |
506,000 |
88,000 |
327,000 |
330,000 |
52,900 |
506,000 |
510,000 |
89,000 |
330,000 |
333,000 |
53,500 |
510,000 |
514,000 |
90,000 |
333,000 |
336,000 |
54,100 |
514,000 |
518,000 |
91,000 |
336,000 |
339,000 |
54,700 |
518,000 |
522,000 |
92,000 |
339,000 |
342,000 |
55,300 |
522,000 |
526,000 |
93,000 |
342,000 |
345,000 |
55,900 |
526,000 |
530,000 |
94,000 |
345,000 |
348,000 |
56,500 |
530,000 |
534,000 |
95,000 |
348,000 |
351,000 |
57,100 |
534,000 |
538,000 |
96,000 |
351,000 |
354,000 |
57,700 |
538,000 |
542,000 |
97,000 |
354,000 |
357,000 |
58,300 |
542,000 |
546,000 |
98,000 |
357,000 |
360,000 |
58,900 |
546,000 |
550,000 |
99,000 |
360,000 |
363,000 |
59,500 |
550,000 |
554,000 |
100,000 |
363,000 |
366,000 |
60,100 |
554,000 |
558,000 |
101,000 |
366,000 |
369,000 |
60,700 |
558,000 |
562,000 |
102,000 |
369,000 |
372,000 |
61,300 |
562,000 |
566,000 |
103,000 |
372,000 |
375,000 |
61,900 |
566,000 |
570,000 |
104,000 |
375,000 |
378,000 |
62,500 |
570,000 |
574,000 |
105,000 |
378,000 |
381,000 |
63,100 |
574,000 |
578,000 |
106,000 |
381,000 |
384,000 |
63,700 |
578,000 |
582,000 |
107,000 |
384,000 |
387,000 |
64,300 |
582,000 |
586,000 |
108,000 |
387,000 |
390,000 |
64,900 |
586,000 |
590,000 |
109,000 |
390,000 |
394,000 |
65,500 |
590,000 |
594,000 |
110,000 |
394,000 |
398,000 |
66,300 |
594,000 |
598,000 |
111,000 |
398,000 |
402,000 |
67,100 |
598,000 |
602,000 |
112,000 |
402,000 |
406,000 |
67,900 |
602,000 |
606,000 |
113,000 |
406,000 |
410,000 |
68,700 |
606,000 |
610,000 |
114,000 |
410,000 |
414,000 |
69,500 |
610,000 |
614,000 |
115,000 |
414,000 |
418,000 |
70,300 |
614,000 |
618,000 |
116,000 |
418,000 |
422,000 |
71,100 |
618,000 |
622,000 |
117,000 |
422,000 |
426,000 |
71,900 |
622,000 |
626,000 |
118,000 |
426,000 |
430,000 |
72,700 |
626,000 |
630,000 |
119,000 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
630,000 |
635,000 |
120,000 |
880,000 |
885,000 |
182,500 |
635,000 |
640,000 |
121,250 |
885,000 |
890,000 |
183,750 |
640,000 |
645,000 |
122,500 |
890,000 |
895,000 |
185,000 |
645,000 |
650,000 |
123,750 |
895,000 |
900,000 |
186,250 |
650,000 |
655,000 |
125,000 |
900,000 |
905,000 |
187,500 |
655,000 |
660,000 |
126,250 |
905,000 |
910,000 |
188,750 |
660,000 |
665,000 |
127,500 |
910,000 |
915,000 |
190,000 |
665,000 |
670,000 |
128,750 |
915,000 |
920,000 |
191,250 |
670,000 |
675,000 |
130,000 |
920,000 |
925,000 |
192,500 |
675,000 |
680,000 |
131,250 |
925,000 |
930,000 |
193,750 |
680,000 |
685,000 |
132,500 |
930,000 |
935,000 |
195,000 |
685,000 |
690,000 |
133,750 |
935,000 |
940,000 |
196,250 |
690,000 |
695,000 |
135,000 |
940,000 |
945,000 |
197,500 |
695,000 |
700,000 |
136,250 |
945,000 |
950,000 |
198,750 |
700,000 |
705,000 |
137,500 |
950,000 |
955,000 |
200,000 |
705,000 |
710,000 |
138,750 |
955,000 |
960,000 |
201,250 |
710,000 |
715,000 |
140,000 |
960,000 |
965,000 |
202,500 |
715,000 |
720,000 |
141,250 |
965,000 |
970,000 |
203,750 |
720,000 |
725,000 |
142,500 |
970,000 |
975,000 |
205,000 |
725,000 |
730,000 |
143,750 |
975,000 |
980,000 |
206,250 |
730,000 |
735,000 |
145,000 |
980,000 |
985,000 |
207,500 |
735,000 |
740,000 |
146,250 |
985,000 |
990,000 |
208,750 |
740,000 |
745,000 |
147,500 |
990,000 |
995,000 |
210,000 |
745,000 |
750,000 |
148,750 |
995,000 |
1,000,000 |
211,250 |
750,000 |
755,000 |
150,000 |
|||
755,000 |
760,000 |
151,250 |
1,000,000 |
1,500,000 |
課税給与所得金額に30%を乗じて算出した金額から87,500円を控除した金額 |
760,000 |
765,000 |
152,500 |
|||
765,000 |
770,000 |
153,750 |
|||
770,000 |
775,000 |
155,000 |
|||
775,000 |
780,000 |
156,250 |
|||
780,000 |
785,000 |
157,500 |
1,500,000 |
2,500,000 |
課税給与所得金額に35%を乗じて算出した金額から162,500円を控除した金額 |
785,000 |
790,000 |
158,750 |
|||
790,000 |
795,000 |
160,000 |
|||
795,000 |
800,000 |
161,250 |
|||
800,000 |
805,000 |
162,500 |
|||
805,000 |
810,000 |
163,750 |
2,500,000 |
4,000,000 |
課税給与所得金額に40%を乗じて算出した金額から287,500円を控除した金額 |
810,000 |
815,000 |
165,000 |
|||
815,000 |
820,000 |
166,250 |
|||
820,000 |
825,000 |
167,500 |
|||
825,000 |
830,000 |
168,750 |
|||
830,000 |
835,000 |
170,000 |
4,000,000 |
6,000,000 |
課税給与所得金額に45%を乗じて算出した金額から487,500円を控除した金額 |
835,000 |
840,000 |
171,250 |
|||
840,000 |
845,000 |
172,500 |
|||
845,000 |
850,000 |
173,750 |
|||
850,000 |
855,000 |
175,000 |
|||
855,000 |
860,000 |
176,250 |
6,000,000 |
10,000,000 |
課税給与所得金額に50%を乗じて算出した金額から787,500円を控除した金額 |
860,000 |
865,000 |
177,500 |
|||
865,000 |
870,000 |
178,750 |
|||
870,000 |
875,000 |
180,000 |
|||
875,000 |
880,000 |
181,250 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
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 |
||||
10,000,000 |
20,000,000 |
課税給与所得金額に55%を乗じて算出した金額から1,287,500円を控除した金額 |
20,000,000 |
30,000,000 |
課税給与所得金額に60%を乗じて算出した金額から2,287,500円を控除した金額 |
30,000,000 |
50,000,000 |
課税給与所得金額に65%を乗じて算出した金額から3,787,500円を控除した金額 |
50,000,000円以上 |
課税給与所得金額に70%を乗じて算出した金額から6,287,500円を控除した金額 |
|
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5,000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遺族年金(不具者に該当する場合には、障害年金)を受ける者であるときは、7,000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5,000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 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
113,130円未満 |
90,500円未満 |
167,000 |
168,000 |
133,600 |
222,000 |
223,000 |
177,600 |
|
113,130 |
114,000 |
90,500 |
168,000 |
169,000 |
134,400 |
223,000 |
224,000 |
178,400 |
114,000 |
115,000 |
91,200 |
169,000 |
170,000 |
135,200 |
224,000 |
225,000 |
179,200 |
115,000 |
116,000 |
92,000 |
170,000 |
171,000 |
136,000 |
225,000 |
226,000 |
180,000 |
116,000 |
117,000 |
92,800 |
171,000 |
172,000 |
136,800 |
226,000 |
227,000 |
180,800 |
117,000 |
118,000 |
93,600 |
172,000 |
173,000 |
137,600 |
227,000 |
228,000 |
181,600 |
118,000 |
119,000 |
94,400 |
173,000 |
174,000 |
138,400 |
228,000 |
229,000 |
182,400 |
119,000 |
120,000 |
95,200 |
174,000 |
175,000 |
139,200 |
229,000 |
230,000 |
183,200 |
120,000 |
121,000 |
96,000 |
175,000 |
176,000 |
140,000 |
230,000 |
231,000 |
184,000 |
121,000 |
122,000 |
96,800 |
176,000 |
177,000 |
140,800 |
231,000 |
232,000 |
184,800 |
122,000 |
123,000 |
97,600 |
177,000 |
178,000 |
141,600 |
232,000 |
233,000 |
185,600 |
123,000 |
124,000 |
98,400 |
178,000 |
179,000 |
142,400 |
233,000 |
234,000 |
186,400 |
124,000 |
125,000 |
99,200 |
179,000 |
180,000 |
143,200 |
234,000 |
235,000 |
187,200 |
125,000 |
126,000 |
100,000 |
180,000 |
181,000 |
144,000 |
235,000 |
236,000 |
188,000 |
126,000 |
127,000 |
100,800 |
181,000 |
182,000 |
144,800 |
236,000 |
237,000 |
188,800 |
127,000 |
128,000 |
101,600 |
182,000 |
183,000 |
145,600 |
237,000 |
238,000 |
189,600 |
128,000 |
129,000 |
102,400 |
183,000 |
184,000 |
146,400 |
238,000 |
239,000 |
190,400 |
129,000 |
130,000 |
103,200 |
184,000 |
185,000 |
147,200 |
239,000 |
240,000 |
191,200 |
130,000 |
131,000 |
104,000 |
185,000 |
186,000 |
148,000 |
240,000 |
241,000 |
192,000 |
131,000 |
132,000 |
104,800 |
186,000 |
187,000 |
148,800 |
241,000 |
242,000 |
192,800 |
132,000 |
133,000 |
105,600 |
187,000 |
188,000 |
149,600 |
242,000 |
243,000 |
193,600 |
133,000 |
134,000 |
106,400 |
188,000 |
189,000 |
150,400 |
243,000 |
244,000 |
194,400 |
134,000 |
135,000 |
107,200 |
189,000 |
190,000 |
151,200 |
244,000 |
245,000 |
195,200 |
135,000 |
136,000 |
108,000 |
190,000 |
191,000 |
152,000 |
245,000 |
246,000 |
196,000 |
136,000 |
137,000 |
108,800 |
191,000 |
192,000 |
152,800 |
246,000 |
247,000 |
196,800 |
137,000 |
138,000 |
109,600 |
192,000 |
193,000 |
153,600 |
247,000 |
248,000 |
197,600 |
138,000 |
139,000 |
110,400 |
193,000 |
194,000 |
154,400 |
248,000 |
249,000 |
198,400 |
139,000 |
140,000 |
111,200 |
194,000 |
195,000 |
155,200 |
249,000 |
250,000 |
199,200 |
140,000 |
141,000 |
112,000 |
195,000 |
196,000 |
156,000 |
250,000 |
251,000 |
200,000 |
141,000 |
142,000 |
112,800 |
196,000 |
197,000 |
156,800 |
251,000 |
252,000 |
200,800 |
142,000 |
143,000 |
113,600 |
197,000 |
198,000 |
157,600 |
252,000 |
253,000 |
201,600 |
143,000 |
144,000 |
114,400 |
198,000 |
199,000 |
158,400 |
253,000 |
254,000 |
202,400 |
144,000 |
145,000 |
115,200 |
199,000 |
200,000 |
159,200 |
254,000 |
255,000 |
203,200 |
145,000 |
146,000 |
116,000 |
200,000 |
201,000 |
160,000 |
255,000 |
256,000 |
204,000 |
146,000 |
147,000 |
116,800 |
201,000 |
202,000 |
160,800 |
256,000 |
257,000 |
204,800 |
147,000 |
148,000 |
117,600 |
202,000 |
203,000 |
161,600 |
257,000 |
258,000 |
205,600 |
148,000 |
149,000 |
118,400 |
203,000 |
204,000 |
162,400 |
258,000 |
259,000 |
206,400 |
149,000 |
150,000 |
119,200 |
204,000 |
205,000 |
163,200 |
259,000 |
260,000 |
207,200 |
150,000 |
151,000 |
120,000 |
205,000 |
206,000 |
164,000 |
260,000 |
261,000 |
208,000 |
151,000 |
152,000 |
120,800 |
206,000 |
207,000 |
164,800 |
261,000 |
262,000 |
208,800 |
152,000 |
153,000 |
121,600 |
207,000 |
208,000 |
165,600 |
262,000 |
263,000 |
209,600 |
153,000 |
154,000 |
122,400 |
208,000 |
209,000 |
166,400 |
263,000 |
264,000 |
210,400 |
154,000 |
155,000 |
123,200 |
209,000 |
210,000 |
167,200 |
264,000 |
265,000 |
211,200 |
155,000 |
156,000 |
124,000 |
210,000 |
211,000 |
168,000 |
265,000 |
266,000 |
212,000 |
156,000 |
157,000 |
124,800 |
211,000 |
212,000 |
168,800 |
266,000 |
267,000 |
212,800 |
157,000 |
158,000 |
125,600 |
212,000 |
213,000 |
169,600 |
267,000 |
268,000 |
213,600 |
158,000 |
159,000 |
126,400 |
213,000 |
214,000 |
170,400 |
268,000 |
269,500 |
214,400 |
159,000 |
160,000 |
127,200 |
214,000 |
215,000 |
171,200 |
269,500 |
271,000 |
215,600 |
160,000 |
161,000 |
128,000 |
215,000 |
216,000 |
172,000 |
271,000 |
272,500 |
216,800 |
161,000 |
162,000 |
128,800 |
216,000 |
217,000 |
172,800 |
272,500 |
274,000 |
218,000 |
162,000 |
163,000 |
129,600 |
217,000 |
218,000 |
173,600 |
274,000 |
275,500 |
219,200 |
163,000 |
164,000 |
130,400 |
218,000 |
219,000 |
174,400 |
275,500 |
277,000 |
220,400 |
164,000 |
165,000 |
131,200 |
219,000 |
220,000 |
175,200 |
277,000 |
278,500 |
221,600 |
165,000 |
166,000 |
132,000 |
220,000 |
221,000 |
176,000 |
278,500 |
280,000 |
222,800 |
166,000 |
167,000 |
132,800 |
221,000 |
222,000 |
176,800 |
280,000 |
281,500 |
224,000 |
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 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
281,500 |
283,000 |
225,200 |
356,500 |
358,000 |
285,200 |
431,500 |
433,000 |
348,350 |
283,000 |
284,500 |
226,400 |
358,000 |
359,500 |
286,400 |
433,000 |
434,500 |
349,700 |
284,500 |
286,000 |
227,600 |
359,500 |
361,000 |
287,600 |
434,500 |
436,000 |
351,050 |
286,000 |
287,500 |
228,800 |
361,000 |
362,500 |
288,800 |
436,000 |
437,500 |
352,400 |
287,500 |
289,000 |
230,000 |
362,500 |
364,000 |
290,000 |
437,500 |
439,000 |
353,750 |
289,000 |
290,500 |
231,200 |
364,000 |
365,500 |
291,200 |
439,000 |
440,500 |
355,100 |
290,500 |
292,000 |
232,400 |
365,500 |
367,000 |
292,400 |
440,500 |
442,000 |
356,450 |
292,000 |
293,500 |
233,600 |
367,000 |
368,500 |
293,600 |
442,000 |
443,500 |
357,800 |
293,500 |
295,000 |
234,800 |
368,500 |
370,000 |
294,800 |
443,500 |
445,000 |
359,150 |
295,000 |
296,500 |
236,000 |
370,000 |
371,500 |
296,000 |
445,000 |
446,500 |
360,500 |
296,500 |
298,000 |
237,200 |
371,500 |
373,000 |
297,200 |
446,500 |
448,000 |
361,850 |
298,000 |
299,500 |
238,400 |
373,000 |
374,500 |
298,400 |
448,000 |
449,500 |
363,200 |
299,500 |
301,000 |
239,600 |
374,500 |
376,000 |
299,600 |
449,500 |
451,000 |
364,550 |
301,000 |
302,500 |
240,800 |
376,000 |
377,500 |
300,800 |
451,000 |
452,500 |
365,900 |
302,500 |
304,000 |
242,000 |
377,500 |
379,000 |
302,000 |
452,500 |
454,000 |
367,250 |
304,000 |
305,500 |
243,200 |
379,000 |
380,500 |
303,200 |
454,000 |
455,500 |
368,600 |
305,500 |
307,000 |
244,400 |
380,500 |
382,000 |
304,400 |
455,500 |
457,000 |
369,950 |
307,000 |
308,500 |
245,600 |
382,000 |
383,500 |
305,600 |
457,000 |
458,500 |
371,300 |
308,500 |
310,000 |
246,800 |
383,500 |
385,000 |
306,800 |
458,500 |
460,000 |
372,650 |
310,000 |
311,500 |
248,000 |
385,000 |
386,500 |
308,000 |
460,000 |
461,500 |
374,000 |
311,500 |
313,000 |
249,200 |
386,500 |
388,000 |
309,200 |
461,500 |
463,000 |
375,350 |
313,000 |
314,500 |
250,400 |
388,000 |
389,500 |
310,400 |
463,000 |
464,500 |
376,700 |
314,500 |
316,000 |
251,600 |
389,500 |
391,000 |
311,600 |
464,500 |
466,000 |
378,050 |
316,000 |
317,500 |
252,800 |
391,000 |
392,500 |
312,800 |
466,000 |
467,500 |
379,400 |
317,500 |
319,000 |
254,000 |
392,500 |
394,000 |
314,000 |
467,500 |
469,000 |
380,750 |
319,000 |
320,500 |
255,200 |
394,000 |
395,500 |
315,200 |
469,000 |
470,500 |
382,100 |
320,500 |
322,000 |
256,400 |
395,500 |
397,000 |
316,400 |
470,500 |
472,000 |
383,450 |
322,000 |
323,500 |
257,600 |
397,000 |
398,500 |
317,600 |
472,000 |
473,500 |
384,800 |
323,500 |
325,000 |
258,800 |
398,500 |
400,000 |
318,800 |
473,500 |
475,000 |
386,150 |
325,000 |
326,500 |
260,000 |
400,000 |
401,500 |
320,000 |
475,000 |
476,500 |
387,500 |
326,500 |
328,000 |
261,200 |
401,500 |
403,000 |
321,350 |
476,500 |
478,000 |
388,850 |
328,000 |
329,500 |
262,400 |
403,000 |
404,500 |
322,700 |
478,000 |
479,500 |
390,200 |
329,500 |
331,000 |
263,600 |
404,500 |
406,000 |
324,050 |
479,500 |
481,000 |
391,550 |
331,000 |
332,500 |
264,800 |
406,000 |
407,500 |
325,400 |
481,000 |
482,500 |
392,900 |
332,500 |
334,000 |
266,000 |
407,500 |
409,000 |
326,750 |
482,500 |
484,000 |
394,250 |
334,000 |
335,500 |
267,200 |
409,000 |
410,500 |
328,100 |
484,000 |
485,500 |
395,600 |
335,500 |
337,000 |
268,400 |
410,500 |
412,000 |
329,450 |
485,500 |
487,000 |
396,950 |
337,000 |
338,500 |
269,600 |
412,000 |
413,500 |
330,800 |
487,000 |
488,500 |
398,300 |
338,500 |
340,000 |
270,800 |
413,500 |
415,000 |
332,150 |
488,500 |
490,000 |
399,650 |
340,000 |
341,500 |
272,000 |
415,000 |
416,500 |
333,500 |
490,000 |
491,500 |
401,000 |
341,500 |
343,000 |
273,200 |
416,500 |
418,000 |
334,850 |
491,500 |
493,000 |
402,350 |
343,000 |
344,500 |
274,400 |
418,000 |
419,500 |
336,200 |
493,000 |
494,500 |
403,700 |
344,500 |
346,000 |
275,600 |
419,500 |
421,000 |
337,550 |
494,500 |
496,000 |
405,050 |
346,000 |
347,500 |
276,800 |
421,000 |
422,500 |
338,900 |
496,000 |
498,000 |
406,400 |
347,500 |
349,000 |
278,000 |
422,500 |
424,000 |
340,250 |
498,000 |
500,000 |
408,200 |
349,000 |
350,500 |
279,200 |
424,000 |
425,500 |
341,600 |
500,000 |
502,000 |
410,000 |
350,500 |
352,000 |
280,400 |
425,500 |
427,000 |
342,950 |
502,000 |
504,000 |
411,800 |
352,000 |
353,500 |
281,600 |
427,000 |
428,500 |
344,300 |
504,000 |
506,000 |
413,600 |
353,500 |
355,000 |
282,800 |
428,500 |
430,000 |
345,650 |
506,000 |
508,000 |
415,400 |
355,000 |
356,500 |
284,000 |
430,000 |
431,500 |
347,000 |
508,000 |
510,000 |
417,200 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
510,000 |
512,000 |
419,000 |
610,000 |
612,000 |
509,000 |
710,000 |
712,000 |
599,000 |
512,000 |
514,000 |
420,800 |
612,000 |
614,000 |
510,800 |
712,000 |
714,000 |
600,800 |
514,000 |
516,000 |
422,600 |
614,000 |
616,000 |
512,600 |
714,000 |
716,000 |
602,600 |
516,000 |
518,000 |
424,400 |
616,000 |
618,000 |
514,400 |
716,000 |
718,000 |
604,400 |
518,000 |
520,000 |
426,200 |
618,000 |
620,000 |
516,200 |
718,000 |
720,000 |
606,200 |
520,000 |
522,000 |
428,000 |
620,000 |
622,000 |
518,000 |
720,000 |
722,000 |
608,000 |
522,000 |
524,000 |
429,800 |
622,000 |
624,000 |
519,800 |
722,000 |
724,000 |
609,800 |
524,000 |
526,000 |
431,600 |
624,000 |
626,000 |
521,600 |
724,000 |
726,000 |
611,600 |
526,000 |
528,000 |
433,400 |
626,000 |
628,000 |
523,400 |
726,000 |
728,000 |
613,400 |
528,000 |
530,000 |
435,200 |
628,000 |
630,000 |
525,200 |
728,000 |
730,000 |
615,200 |
530,000 |
532,000 |
437,000 |
630,000 |
632,000 |
527,000 |
730,000 |
732,000 |
617,000 |
532,000 |
534,000 |
438,800 |
632,000 |
634,000 |
528,800 |
732,000 |
734,000 |
618,800 |
534,000 |
536,000 |
440,600 |
634,000 |
636,000 |
530,600 |
734,000 |
736,000 |
620,600 |
536,000 |
538,000 |
442,400 |
636,000 |
638,000 |
532,400 |
736,000 |
738,000 |
622,400 |
538,000 |
540,000 |
444,200 |
638,000 |
640,000 |
534,200 |
738,000 |
740,000 |
624,200 |
540,000 |
542,000 |
446,000 |
640,000 |
642,000 |
536,000 |
740,000 |
742,000 |
626,000 |
542,000 |
544,000 |
447,800 |
642,000 |
644,000 |
537,800 |
742,000 |
744,000 |
627,800 |
544,000 |
546,000 |
449,600 |
644,000 |
646,000 |
539,600 |
744,000 |
746,000 |
629,600 |
546,000 |
548,000 |
451,400 |
646,000 |
648,000 |
541,400 |
746,000 |
748,000 |
631,400 |
548,000 |
550,000 |
453,200 |
648,000 |
650,000 |
543,200 |
748,000 |
750,000 |
633,200 |
550,000 |
552,000 |
455,000 |
650,000 |
652,000 |
545,000 |
750,000 |
752,000 |
635,000 |
552,000 |
554,000 |
456,800 |
652,000 |
654,000 |
546,800 |
752,000 |
754,000 |
636,800 |
554,000 |
556,000 |
458,600 |
654,000 |
656,000 |
548,600 |
754,000 |
756,000 |
638,600 |
556,000 |
558,000 |
460,400 |
656,000 |
658,000 |
550,400 |
756,000 |
758,000 |
640,400 |
558,000 |
560,000 |
462,200 |
658,000 |
660,000 |
552,200 |
758,000 |
760,000 |
642,200 |
560,000 |
562,000 |
464,000 |
660,000 |
662,000 |
554,000 |
760,000 |
762,000 |
644,000 |
562,000 |
564,000 |
465,800 |
662,000 |
664,000 |
555,800 |
762,000 |
764,000 |
645,800 |
564,000 |
566,000 |
467,600 |
664,000 |
666,000 |
557,600 |
764,000 |
766,000 |
647,600 |
566,000 |
568,000 |
469,400 |
666,000 |
668,000 |
559,400 |
766,000 |
768,000 |
649,400 |
568,000 |
570,000 |
471,200 |
668,000 |
670,000 |
561,200 |
768,000 |
770,000 |
651,200 |
570,000 |
572,000 |
473,000 |
670,000 |
672,000 |
563,000 |
770,000 |
772,000 |
653,000 |
572,000 |
574,000 |
474,800 |
672,000 |
674,000 |
564,800 |
772,000 |
774,000 |
654,800 |
574,000 |
576,000 |
476,600 |
674,000 |
676,000 |
566,600 |
774,000 |
776,000 |
656,600 |
576,000 |
578,000 |
478,400 |
676,000 |
678,000 |
568,400 |
776,000 |
778,000 |
658,400 |
578,000 |
580,000 |
480,200 |
678,000 |
680,000 |
570,200 |
778,000 |
780,000 |
660,200 |
580,000 |
582,000 |
482,000 |
680,000 |
682,000 |
572,000 |
780,000 |
782,000 |
662,000 |
582,000 |
584,000 |
483,800 |
682,000 |
684,000 |
573,800 |
782,000 |
784,000 |
663,800 |
584,000 |
586,000 |
485,600 |
684,000 |
686,000 |
575,600 |
784,000 |
786,000 |
665,600 |
586,000 |
588,000 |
487,400 |
686,000 |
688,000 |
577,400 |
786,000 |
788,000 |
667,400 |
588,000 |
590,000 |
489,200 |
688,000 |
690,000 |
579,200 |
788,000 |
790,000 |
669,200 |
590,000 |
592,000 |
491,000 |
690,000 |
692,000 |
581,000 |
790,000 |
792,000 |
671,000 |
592,000 |
594,000 |
492,800 |
692,000 |
694,000 |
582,800 |
792,000 |
794,000 |
672,800 |
594,000 |
596,000 |
494,600 |
694,000 |
696,000 |
584,600 |
794,000 |
796,000 |
674,600 |
596,000 |
598,000 |
496,400 |
696,000 |
698,000 |
586,400 |
796,000 |
798,000 |
676,400 |
598,000 |
600,000 |
498,200 |
698,000 |
700,000 |
588,200 |
798,000 |
800,000 |
678,200 |
600,000 |
602,000 |
500,000 |
700,000 |
702,000 |
590,000 |
800,000円以上 |
給与の金額から120,000円を控除した金額 |
|
602,000 |
604,000 |
501,800 |
702,000 |
704,000 |
591,800 |
|||
604,000 |
606,000 |
503,600 |
704,000 |
706,000 |
593,600 |
|||
606,000 |
608,000 |
505,400 |
706,000 |
708,000 |
595,400 |
|||
608,000 |
610,000 |
507,200 |
708,000 |
710,000 |
597,200 |
条項 |
読みかえられる規定 |
読み替える規定 |
第八条第一項 |
五万円 |
四万七千五百円 |
第八条第五項第一号 |
九万円 |
八万七千五百円 |
第八条第五項第二号 |
二十万円 |
十八万七千五百円 |
第九条第一項第五号ロ |
十分の一 |
十分の○・七五 |
第九条第一項第五号ハ |
十二万円 |
十一万円 |
第十一条の三第二項第四号 |
九万円 |
八万七千五百円 |
第十一条の七 |
一万五千円をこえるときは、一万五千円 |
一万二千円をこえるときは、一万二千円 |
第十一条の八第一項 |
五万円 |
四万七千五百円 |
七万五千円 |
七万二千五百円 |
|
十万円 |
九万七千五百円 |
|
第十一条の八第二項 |
五万円 |
四万七千五百円 |
第十二条 |
九万円 |
八万七千五百円 |
第三十八条の二第一項 |
別表第五 |
所得税法の一部を改正する法律(昭和三十二年法律第二十七号)附則別表第三 |
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(昭和三十二年法律第二十七号)附則別表第四 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
500円未満 |
0 |
0 |
25,000 |
25,500 |
2,750 |
11 |
70,000 |
71,000 |
8,900 |
12 |
|
500 |
1,000 |
50 |
11 |
25,500 |
26,000 |
2,800 |
11 |
71,000 |
72,000 |
9,060 |
12 |
1,000 |
1,500 |
110 |
11 |
26,000 |
26,500 |
2,860 |
11 |
72,000 |
73,000 |
9,220 |
12 |
1,500 |
2,000 |
160 |
11 |
26,500 |
27,000 |
2,910 |
11 |
73,000 |
74,000 |
9,380 |
12 |
2,000 |
2,500 |
220 |
11 |
27,000 |
27,500 |
2,970 |
11 |
74,000 |
75,000 |
9,540 |
12 |
2,500 |
3,000 |
270 |
11 |
27,500 |
28,000 |
3,020 |
11 |
75,000 |
76,000 |
9,700 |
12 |
3,000 |
3,500 |
330 |
11 |
28,000 |
28,500 |
3,080 |
11 |
76,000 |
77,000 |
9,860 |
12 |
3,500 |
4,000 |
380 |
11 |
28,500 |
29,000 |
3,130 |
11 |
77,000 |
78,000 |
10,020 |
13 |
4,000 |
4,500 |
440 |
11 |
29,000 |
29,500 |
3,190 |
11 |
78,000 |
79,000 |
10,180 |
13 |
4,500 |
5,000 |
490 |
11 |
29,500 |
30,000 |
3,240 |
11 |
79,000 |
80,000 |
10,340 |
13 |
5,000 |
5,500 |
550 |
11 |
30,000 |
31,000 |
3,300 |
11 |
80,000 |
81,000 |
10,500 |
13 |
5,500 |
6,000 |
600 |
11 |
31,000 |
32,000 |
3,420 |
11 |
81,000 |
82,000 |
10,670 |
13 |
6,000 |
6,500 |
660 |
11 |
32,000 |
33,000 |
3,540 |
11 |
82,000 |
83,000 |
10,840 |
13 |
6,500 |
7,000 |
710 |
11 |
33,000 |
34,000 |
3,660 |
11 |
83,000 |
84,000 |
11,010 |
13 |
7,000 |
7,500 |
770 |
11 |
34,000 |
35,000 |
3,780 |
11 |
84,000 |
85,000 |
11,180 |
13 |
7,500 |
8,000 |
820 |
11 |
35,000 |
36,000 |
3,900 |
11 |
85,000 |
86,000 |
11,350 |
13 |
8,000 |
8,500 |
880 |
11 |
36,000 |
37,000 |
4,020 |
11 |
86,000 |
87,000 |
11,520 |
13 |
8,500 |
9,000 |
930 |
11 |
37,000 |
38,000 |
4,140 |
11 |
87,000 |
88,000 |
11,690 |
13 |
9,000 |
9,500 |
990 |
11 |
38,000 |
39,000 |
4,260 |
11 |
88,000 |
89,000 |
11,860 |
13 |
9,500 |
10,000 |
1,040 |
11 |
39,000 |
40,000 |
4,380 |
11 |
89,000 |
90,000 |
12,030 |
13 |
10,000 |
10,500 |
1,100 |
11 |
40,000 |
41,000 |
4,500 |
11 |
90,000 |
92,000 |
12,200 |
13 |
10,500 |
11,000 |
1,150 |
11 |
41,000 |
42,000 |
4,620 |
11 |
92,000 |
94,000 |
12,540 |
13 |
11,000 |
11,500 |
1,210 |
11 |
42,000 |
43,000 |
4,740 |
11 |
94,000 |
96,000 |
12,880 |
13 |
11,500 |
12,000 |
1,260 |
11 |
43,000 |
44,000 |
4,860 |
11 |
96,000 |
98,000 |
13,220 |
13 |
12,000 |
12,500 |
1,320 |
11 |
44,000 |
45,000 |
4,980 |
11 |
98,000 |
100,000 |
13,560 |
13 |
12,500 |
13,000 |
1,370 |
11 |
45,000 |
46,000 |
5,100 |
11 |
100,000 |
102,000 |
13,900 |
13 |
13,000 |
13,500 |
1,430 |
11 |
46,000 |
47,000 |
5,220 |
11 |
102,000 |
104,000 |
14,240 |
13 |
13,500 |
14,000 |
1,480 |
11 |
47,000 |
48,000 |
5,340 |
11 |
104,000 |
106,000 |
14,580 |
14 |
14,000 |
14,500 |
1,540 |
11 |
48,000 |
49,000 |
5,460 |
11 |
106,000 |
108,000 |
14,920 |
14 |
14,500 |
15,000 |
1,590 |
11 |
49,000 |
50,000 |
5,580 |
11 |
108,000 |
110,000 |
15,260 |
14 |
15,000 |
15,500 |
1,650 |
11 |
50,000 |
51,000 |
5,700 |
11 |
110,000 |
112,000 |
15,600 |
14 |
15,500 |
16,000 |
1,700 |
11 |
51,000 |
52,000 |
5,860 |
11 |
112,000 |
114,000 |
15,940 |
14 |
16,000 |
16,500 |
1,760 |
11 |
52,000 |
53,000 |
6,020 |
11 |
114,000 |
116,000 |
16,280 |
14 |
16,500 |
17,000 |
1,810 |
11 |
53,000 |
54,000 |
6,180 |
11 |
116,000 |
118,000 |
16,620 |
14 |
17,000 |
17,500 |
1,870 |
11 |
54,000 |
55,000 |
6,340 |
11 |
118,000 |
120,000 |
16,960 |
14 |
17,500 |
18,000 |
1,920 |
11 |
55,000 |
56,000 |
6,500 |
11 |
120,000 |
122,000 |
17,300 |
14 |
18,000 |
18,500 |
1,980 |
11 |
56,000 |
57,000 |
6,660 |
11 |
122,000 |
124,000 |
17,640 |
14 |
18,500 |
19,000 |
2,030 |
11 |
57,000 |
58,000 |
6,820 |
11 |
124,000 |
126,000 |
17,980 |
14 |
19,000 |
19,500 |
2,090 |
11 |
58,000 |
59,000 |
6,980 |
12 |
126,000 |
128,000 |
18,320 |
14 |
19,500 |
20,000 |
2,140 |
11 |
59,000 |
60,000 |
7,140 |
12 |
128,000 |
130,000 |
18,660 |
14 |
20,000 |
20,500 |
2,200 |
11 |
60,000 |
61,000 |
7,300 |
12 |
130,000 |
132,000 |
19,000 |
14 |
20,500 |
21,000 |
2,250 |
11 |
61,000 |
62,000 |
7,460 |
12 |
132,000 |
134,000 |
19,340 |
14 |
21,000 |
21,500 |
2,310 |
11 |
62,000 |
63,000 |
7,620 |
12 |
134,000 |
136,000 |
19,680 |
14 |
21,500 |
22,000 |
2,360 |
11 |
63,000 |
64,000 |
7,780 |
12 |
136,000 |
138,000 |
20,020 |
14 |
22,000 |
22,500 |
2,420 |
11 |
64,000 |
65,000 |
7,940 |
12 |
138,000 |
140,000 |
20,360 |
14 |
22,500 |
23,000 |
2,470 |
11 |
65,000 |
66,000 |
8,100 |
12 |
140,000 |
142,000 |
20,700 |
14 |
23,000 |
23,500 |
2,530 |
11 |
66,000 |
67,000 |
8,260 |
12 |
142,000 |
144,000 |
21,040 |
14 |
23,500 |
24,000 |
2,580 |
11 |
67,000 |
68,000 |
8,420 |
12 |
144,000 |
146,000 |
21,380 |
14 |
24,000 |
24,500 |
2,640 |
11 |
68,000 |
69,000 |
8,580 |
12 |
146,000 |
148,000 |
21,720 |
14 |
24,500 |
25,000 |
2,690 |
11 |
69,000 |
70,000 |
8,740 |
12 |
148,000 |
150,000 |
22,060 |
14 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
150,000 |
152,000 |
22,400 |
14 |
270,000 |
273,000 |
47,300 |
17 |
430,000 |
434,000 |
85,100 |
19 |
152,000 |
154,000 |
22,780 |
14 |
273,000 |
276,000 |
47,960 |
17 |
434,000 |
438,000 |
86,060 |
19 |
154,000 |
156,000 |
23,160 |
15 |
276,000 |
279,000 |
48,620 |
17 |
438,000 |
442,000 |
87,020 |
19 |
156,000 |
158,000 |
23,540 |
15 |
279,000 |
282,000 |
49,280 |
17 |
442,000 |
446,000 |
87,980 |
19 |
158,000 |
160,000 |
23,920 |
15 |
282,000 |
285,000 |
49,940 |
17 |
446,000 |
450,000 |
88,940 |
19 |
160,000 |
162,000 |
24,300 |
15 |
285,000 |
288,000 |
50,600 |
17 |
450,000 |
454,000 |
89,900 |
19 |
162,000 |
164,000 |
24,680 |
15 |
288,000 |
291,000 |
51,260 |
17 |
454,000 |
458,000 |
90,860 |
20 |
164,000 |
166,000 |
25,060 |
15 |
291,000 |
294,000 |
51,920 |
17 |
458,000 |
462,000 |
91,820 |
20 |
166,000 |
168,000 |
25,440 |
15 |
294,000 |
297,000 |
52,580 |
17 |
462,000 |
466,000 |
92,780 |
20 |
168,000 |
170,000 |
25,820 |
15 |
297,000 |
300,000 |
53,240 |
17 |
466,000 |
470,000 |
93,740 |
20 |
170,000 |
172,000 |
26,200 |
15 |
300,000 |
303,000 |
53,900 |
17 |
470,000 |
474,000 |
94,700 |
20 |
172,000 |
174,000 |
26,580 |
15 |
303,000 |
306,000 |
54,620 |
18 |
474,000 |
478,000 |
95,660 |
20 |
174,000 |
176,000 |
26,960 |
15 |
306,000 |
309,000 |
55,340 |
18 |
478,000 |
482,000 |
96,620 |
20 |
176,000 |
178,000 |
27,340 |
15 |
309,000 |
312,000 |
56,060 |
18 |
482,000 |
486,000 |
97,580 |
20 |
178,000 |
180,000 |
27,720 |
15 |
312,000 |
315,000 |
56,780 |
18 |
486,000 |
490,000 |
98,540 |
20 |
180,000 |
182,000 |
28,100 |
15 |
315,000 |
318,000 |
57,500 |
18 |
490,000 |
494,000 |
99,500 |
20 |
182,000 |
184,000 |
28,480 |
15 |
318,000 |
321,000 |
58,220 |
18 |
494,000 |
498,000 |
100,460 |
20 |
184,000 |
186,000 |
28,860 |
15 |
321,000 |
324,000 |
58,940 |
18 |
498,000 |
502,000 |
101,420 |
20 |
186,000 |
188,000 |
29,240 |
15 |
324,000 |
327,000 |
59,660 |
18 |
502,000 |
506,000 |
102,480 |
20 |
188,000 |
190,000 |
29,620 |
15 |
327,000 |
330,000 |
60,380 |
18 |
506,000 |
510,000 |
103,640 |
20 |
190,000 |
192,000 |
30,000 |
15 |
330,000 |
333,000 |
61,100 |
18 |
510,000 |
514,000 |
104,800 |
20 |
192,000 |
194,000 |
30,380 |
15 |
333,000 |
336,000 |
61,820 |
18 |
514,000 |
518,000 |
105,960 |
20 |
194,000 |
196,000 |
30,760 |
15 |
336,000 |
339,000 |
62,540 |
18 |
518,000 |
522,000 |
107,120 |
20 |
196,000 |
198,000 |
31,140 |
15 |
339,000 |
342,000 |
63,260 |
18 |
522,000 |
526,000 |
108,280 |
20 |
198,000 |
200,000 |
31,520 |
15 |
342,000 |
345,000 |
63,980 |
18 |
526,000 |
530,000 |
109,440 |
20 |
200,000 |
202,000 |
31,900 |
15 |
345,000 |
348,000 |
64,700 |
18 |
530,000 |
534,000 |
110,600 |
20 |
202,000 |
204,000 |
32,340 |
16 |
348,000 |
351,000 |
65,420 |
18 |
534,000 |
538,000 |
111,760 |
20 |
204,000 |
206,000 |
32,780 |
16 |
351,000 |
354,000 |
66,140 |
18 |
538,000 |
542,000 |
112,920 |
20 |
206,000 |
208,000 |
33,220 |
16 |
354,000 |
357,000 |
66,860 |
18 |
542,000 |
546,000 |
114,080 |
21 |
208,000 |
210,000 |
33,660 |
16 |
357,000 |
360,000 |
67,580 |
18 |
546,000 |
550,000 |
115,240 |
21 |
210,000 |
213,000 |
34,100 |
16 |
360,000 |
363,000 |
68,300 |
18 |
550,000 |
554,000 |
116,400 |
21 |
213,000 |
216,000 |
34,760 |
16 |
363,000 |
366,000 |
69,020 |
19 |
554,000 |
558,000 |
117,560 |
21 |
216,000 |
219,000 |
35,420 |
16 |
366,000 |
369,000 |
69,740 |
19 |
558,000 |
562,000 |
118,720 |
21 |
219,000 |
222,000 |
36,080 |
16 |
369,000 |
372,000 |
70,460 |
19 |
562,000 |
566,000 |
119,880 |
21 |
222,000 |
225,000 |
36,740 |
16 |
372,000 |
375,000 |
71,180 |
19 |
566,000 |
570,000 |
121,040 |
21 |
225,000 |
228,000 |
37,400 |
16 |
375,000 |
378,000 |
71,900 |
19 |
570,000 |
574,000 |
122,200 |
21 |
228,000 |
231,000 |
38,060 |
16 |
378,000 |
381,000 |
72,620 |
19 |
574,000 |
578,000 |
123,360 |
21 |
231,000 |
234,000 |
38,720 |
16 |
381,000 |
384,000 |
73,340 |
19 |
578,000 |
582,000 |
124,520 |
21 |
234,000 |
237,000 |
39,380 |
16 |
384,000 |
387,000 |
74,060 |
19 |
582,000 |
586,000 |
125,680 |
21 |
237,000 |
240,000 |
40,040 |
16 |
387,000 |
390,000 |
74,780 |
19 |
586,000 |
590,000 |
126,840 |
21 |
240,000 |
243,000 |
40,700 |
16 |
390,000 |
394,000 |
75,500 |
19 |
590,000 |
594,000 |
128,000 |
21 |
243,000 |
246,000 |
41,360 |
17 |
394,000 |
398,000 |
76,460 |
19 |
594,000 |
598,000 |
129,160 |
21 |
246,000 |
249,000 |
42,020 |
17 |
398,000 |
402,000 |
77,420 |
19 |
598,000 |
602,000 |
130,320 |
21 |
249,000 |
252,000 |
42,680 |
17 |
402,000 |
406,000 |
78,380 |
19 |
602,000 |
606,000 |
131,480 |
21 |
252,000 |
255,000 |
43,340 |
17 |
406,000 |
410,000 |
79,340 |
19 |
606,000 |
610,000 |
132,640 |
21 |
255,000 |
258,000 |
44,000 |
17 |
410,000 |
414,000 |
80,300 |
19 |
610,000 |
614,000 |
133,800 |
21 |
258,000 |
261,000 |
44,660 |
17 |
414,000 |
418,000 |
81,260 |
19 |
614,000 |
618,000 |
134,960 |
21 |
261,000 |
264,000 |
45,320 |
17 |
418,000 |
422,000 |
82,220 |
19 |
618,000 |
622,000 |
136,120 |
22 |
264,000 |
267,000 |
45,980 |
17 |
422,000 |
426,000 |
83,180 |
19 |
622,000 |
626,000 |
137,280 |
22 |
267,000 |
270,000 |
46,640 |
17 |
426,000 |
430,000 |
84,140 |
19 |
626,000 |
630,000 |
138,440 |
22 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
% |
|
630,000 |
635,000 |
139,600 |
22 |
880,000 |
885,000 |
212,900 |
24 |
3,000,000 |
4,000,000 |
(イ)の金額に45%を乗じて算出した金額から313,100円を控除した金額 |
|
635,000 |
640,000 |
141,050 |
22 |
885,000 |
890,000 |
214,400 |
24 |
||||
640,000 |
645,000 |
142,500 |
22 |
890,000 |
895,000 |
215,900 |
24 |
||||
645,000 |
650,000 |
143,950 |
22 |
895,000 |
900,000 |
217,400 |
24 |
||||
650,000 |
655,000 |
145,400 |
22 |
900,000 |
905,000 |
218,900 |
24 |
||||
655,000 |
660,000 |
146,850 |
22 |
905,000 |
910,000 |
220,400 |
24 |
4,000,000 |
5,000,000 |
(イ)の金額に49%を乗じて算出した金額から473,100円を控除した金額 |
|
660,000 |
665,000 |
148,300 |
22 |
910,000 |
915,000 |
221,900 |
24 |
||||
665,000 |
670,000 |
149,750 |
22 |
915,000 |
920,000 |
223,400 |
24 |
||||
670,000 |
675,000 |
151,200 |
22 |
920,000 |
925,000 |
224,900 |
24 |
||||
675,000 |
680,000 |
152,650 |
22 |
925,000 |
930,000 |
226,400 |
24 |
||||
680,000 |
685,000 |
154,100 |
22 |
930,000 |
935,000 |
227,900 |
24 |
5,000,000 |
6,000,000 |
(イ)の金額に50%を乗じて算出した金額から523,100円を控除した金額 |
|
685,000 |
690,000 |
155,550 |
22 |
935,000 |
940,000 |
229,400 |
24 |
||||
690,000 |
695,000 |
157,000 |
22 |
940,000 |
945,000 |
230,900 |
24 |
||||
695,000 |
700,000 |
158,450 |
22 |
945,000 |
950,000 |
232,400 |
24 |
||||
700,000 |
705,000 |
159,900 |
22 |
950,000 |
955,000 |
233,900 |
24 |
||||
705,000 |
710,000 |
161,350 |
22 |
955,000 |
960,000 |
235,400 |
24 |
6,000,000 |
10,000,000 |
(イ)の金額に54%を乗じて算出した金額から763、100円を控除した金額 |
|
710,000 |
715,000 |
162,800 |
22 |
960,000 |
965,000 |
236,900 |
24 |
||||
715,000 |
720,000 |
164,250 |
22 |
965,000 |
970,000 |
238,400 |
24 |
||||
720,000 |
725,000 |
165,700 |
23 |
970,000 |
975,000 |
239,900 |
24 |
||||
725,000 |
730,000 |
167,150 |
23 |
975,000 |
980,000 |
241,400 |
24 |
||||
730,000 |
735,000 |
168,600 |
23 |
980,000 |
985,000 |
242,900 |
24 |
10,000,000 |
20,000,000 |
(イ)の金額に57%を乗じて算出した金額から1,063,100円を控除した金額 |
|
735,000 |
740,000 |
170,050 |
23 |
985,000 |
990,000 |
244,400 |
24 |
||||
740,000 |
745,000 |
171,500 |
23 |
990,000 |
995,000 |
245,900 |
24 |
||||
745,000 |
750,000 |
172,950 |
23 |
995,000 |
1,000,000 |
247,400 |
24 |
||||
750,000 |
755,000 |
174,400 |
23 |
||||||||
755,000 |
760,000 |
175,850 |
23 |
1,000,000 |
1,200,000 |
(イ)の金額に34%を乗じて算出した金額から91,100円を控除した金額 |
20,000,000 |
30,000,000 |
(イ)の金額に61%を乗じて算出した金額から1,863,100円を控除した金額 |
||
760,000 |
765,000 |
177,300 |
23 |
||||||||
765,000 |
770,000 |
178,750 |
23 |
||||||||
770,000 |
775,000 |
180,200 |
23 |
||||||||
775,000 |
780,000 |
181,650 |
23 |
||||||||
780,000 |
785,000 |
183,100 |
23 |
1,200,000 |
1,500,000 |
(イ)の金額に35%を乗じて算出した金額から103,100円を控除した金額 |
30,000,000 |
50,000,000 |
(イ)の金額に65%を乗じて算出した金額から3,063,100円を控除した金額 |
||
785,000 |
790,000 |
184,550 |
23 |
||||||||
790,000 |
795,000 |
186,000 |
23 |
||||||||
795,000 |
800,000 |
187,450 |
23 |
||||||||
800,000 |
805,000 |
188,900 |
23 |
||||||||
805,000 |
810,000 |
190,400 |
23 |
1,500,000 |
2,000,000 |
(イ)の金額に39%を乗じて算出した金額から163,100円を控除した金額 |
50,000,000円以上 |
(イ)の金額に69%を乗じて算出した金額から5,063,100円を控除した金額 |
|||
810,000 |
815,000 |
191,900 |
23 |
||||||||
815,000 |
820,000 |
193,400 |
23 |
||||||||
820,000 |
825,000 |
194,900 |
23 |
||||||||
825,000 |
830,000 |
196,400 |
23 |
||||||||
830,000 |
835,000 |
197,900 |
23 |
2,000,000 |
2,500,000 |
(イ)の金額に40%を乗じて算出した金額から183,100円を控除した金額 |
|||||
835,000 |
840,000 |
199,400 |
23 |
||||||||
840,000 |
845,000 |
200,900 |
23 |
||||||||
845,000 |
850,000 |
202,400 |
23 |
||||||||
850,000 |
855,000 |
203,900 |
23 |
||||||||
855,000 |
860,000 |
205,400 |
24 |
2,500,000 |
3,000,000 |
(イ)の金額に44%を乗じて算出した金額から283,100円を控除した金額 |
|||||
860,000 |
865,000 |
206,900 |
24 |
||||||||
865,000 |
870,000 |
208,400 |
24 |
||||||||
870,000 |
875,000 |
209,900 |
24 |
||||||||
875,000 |
880,000 |
211,400 |
24 |
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 |
27,500 |
28,000 |
3,020 |
80,000 |
81,000 |
8,800 |
|
500 |
1,000 |
50 |
28,000 |
28,500 |
3,080 |
81,000 |
82,000 |
8,910 |
1,000 |
1,500 |
110 |
28,500 |
29,000 |
3,130 |
82,000 |
83,000 |
9,020 |
1,500 |
2,000 |
160 |
29,000 |
29,500 |
3,190 |
83,000 |
84,000 |
9,130 |
2,000 |
2,500 |
220 |
29,500 |
30,000 |
3,240 |
84,000 |
85,000 |
9,240 |
2,500 |
3,000 |
270 |
30,000 |
31,000 |
3,300 |
85,000 |
86,000 |
9,350 |
3,000 |
3,500 |
330 |
31,000 |
32,000 |
3,410 |
86,000 |
87,000 |
9,460 |
3,500 |
4,000 |
380 |
32,000 |
33,000 |
3,520 |
87,000 |
88,000 |
9,570 |
4,000 |
4,500 |
440 |
33,000 |
34,000 |
3,630 |
88,000 |
89,000 |
9,680 |
4,500 |
5,000 |
490 |
34,000 |
35,000 |
3,740 |
89,000 |
90,000 |
9,790 |
5,000 |
5,500 |
550 |
35,000 |
36,000 |
3,850 |
90,000 |
92,000 |
9,900 |
5,500 |
6,000 |
600 |
36,000 |
37,000 |
3,960 |
92,000 |
94,000 |
10,120 |
6,000 |
6,500 |
660 |
37,000 |
38,000 |
4,070 |
94,000 |
96,000 |
10,340 |
6,500 |
7,000 |
710 |
38,000 |
39,000 |
4,180 |
96,000 |
98,000 |
10,560 |
7,000 |
7,500 |
770 |
39,000 |
40,000 |
4,290 |
98,000 |
100,000 |
10,780 |
7,500 |
8,000 |
820 |
40,000 |
41,000 |
4,400 |
100,000 |
102,000 |
11,000 |
8,000 |
8,500 |
880 |
41,000 |
42,000 |
4,510 |
102,000 |
104,000 |
11,220 |
8,500 |
9,000 |
930 |
42,000 |
43,000 |
4,620 |
104,000 |
106,000 |
11,440 |
9,000 |
9,500 |
990 |
43,000 |
44,000 |
4,730 |
106,000 |
108,000 |
11,660 |
9,500 |
10,000 |
1,040 |
44,000 |
45,000 |
4,840 |
108,000 |
110,000 |
11,880 |
10,000 |
10,500 |
1,100 |
45,000 |
46,000 |
4,950 |
110,000 |
112,000 |
12,100 |
10,500 |
11,000 |
1,150 |
46,000 |
47,000 |
5,060 |
112,000 |
114,000 |
12,320 |
11,000 |
11,500 |
1,210 |
47,000 |
48,000 |
5,170 |
114,000 |
116,000 |
12,540 |
11,500 |
12,000 |
1,260 |
48,000 |
49,000 |
5,280 |
116,000 |
118,000 |
12,760 |
12,000 |
12,500 |
1,320 |
49,000 |
50,000 |
5,390 |
118,000 |
120,000 |
12,980 |
12,500 |
13,000 |
1,370 |
50,000 |
51,000 |
5,500 |
120,000 |
122,000 |
13,200 |
13,000 |
13,500 |
1,430 |
51,000 |
52,000 |
5,610 |
122,000 |
124,000 |
13,420 |
13,500 |
14,000 |
1,480 |
52,000 |
53,000 |
5,720 |
124,000 |
126,000 |
13,640 |
14,000 |
14,500 |
1,540 |
53,000 |
54,000 |
5,830 |
126,000 |
128,000 |
13,860 |
14,500 |
15,000 |
1,590 |
54,000 |
55,000 |
5,940 |
128,000 |
130,000 |
14,080 |
15,000 |
15,500 |
1,650 |
55,000 |
56,000 |
6,050 |
130,000 |
132,000 |
14,300 |
15,500 |
16,000 |
1,700 |
56,000 |
57,000 |
6,160 |
132,000 |
134,000 |
14,520 |
16,000 |
16,500 |
1,760 |
57,000 |
58,000 |
6,270 |
134,000 |
136,000 |
14,740 |
16,500 |
17,000 |
1,810 |
58,000 |
59,000 |
6,380 |
136,000 |
138,000 |
14,960 |
17,000 |
17,500 |
1,870 |
59,000 |
60,000 |
6,490 |
138,000 |
140,000 |
15,180 |
17,500 |
18,000 |
1,920 |
60,000 |
61,000 |
6,600 |
140,000 |
142,000 |
15,400 |
18,000 |
18,500 |
1,980 |
61,000 |
62,000 |
6,710 |
142,000 |
144,000 |
15,620 |
18,500 |
19,000 |
2,030 |
62,000 |
63,000 |
6,820 |
144,000 |
146,000 |
15,840 |
19,000 |
19,500 |
2,090 |
63,000 |
64,000 |
6,930 |
146,000 |
148,000 |
16,060 |
19,500 |
20,000 |
2,140 |
64,000 |
65,000 |
7,040 |
148,000 |
150,000 |
16,280 |
20,000 |
20,500 |
2,200 |
65,000 |
66,000 |
7,150 |
150,000 |
152,000 |
16,500 |
20,500 |
21,000 |
2,250 |
66,000 |
67,000 |
7,260 |
152,000 |
154,000 |
16,740 |
21,000 |
21,500 |
2,310 |
67,000 |
68,000 |
7,370 |
154,000 |
156,000 |
16,980 |
21,500 |
22,000 |
2,360 |
68,000 |
69,000 |
7,480 |
156,000 |
158,000 |
17,220 |
22,000 |
22,500 |
2,420 |
69,000 |
70,000 |
7,590 |
158,000 |
160,000 |
17,460 |
22,500 |
23,000 |
2,470 |
70,000 |
71,000 |
7,700 |
160,000 |
162,000 |
17,700 |
23,000 |
23,500 |
2,530 |
71,000 |
72,000 |
7,810 |
162,000 |
164,000 |
17,940 |
23,500 |
24,000 |
2,580 |
72,000 |
73,000 |
7,920 |
164,000 |
166,000 |
18,180 |
24,000 |
24,500 |
2,640 |
73,000 |
74,000 |
8,030 |
166,000 |
168,000 |
18,420 |
24,500 |
25,000 |
2,690 |
74,000 |
75,000 |
8,140 |
168,000 |
170,000 |
18,660 |
25,000 |
25,500 |
2,750 |
75,000 |
76,000 |
8,250 |
170,000 |
172,000 |
18,900 |
25,500 |
26,000 |
2,800 |
76,000 |
77,000 |
8,360 |
172,000 |
174,000 |
19,140 |
26,000 |
26,500 |
2,860 |
77,000 |
78,000 |
8,470 |
174,000 |
176,000 |
19,380 |
26,500 |
27,000 |
2,910 |
78,000 |
79,000 |
8,580 |
176,000 |
178,000 |
19,620 |
27,000 |
27,500 |
2,970 |
79,000 |
80,000 |
8,690 |
178,000 |
180,000 |
19,860 |
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 |
180,000 |
182,000 |
20,100 |
330,000 |
333,000 |
41,300 |
530,000 |
534,000 |
74,600 |
182,000 |
184,000 |
20,340 |
333,000 |
336,000 |
41,780 |
534,000 |
538,000 |
75,280 |
184,000 |
186,000 |
20,580 |
336,000 |
339,000 |
42,260 |
538,000 |
542,000 |
75,960 |
186,000 |
188,000 |
20,820 |
339,000 |
342,000 |
42,740 |
542,000 |
546,000 |
76,640 |
188,000 |
190,000 |
21,060 |
342,000 |
345,000 |
43,220 |
546,000 |
550,000 |
77,320 |
190,000 |
192,000 |
21,300 |
345,000 |
348,000 |
43,700 |
550,000 |
554,000 |
78,000 |
192,000 |
194,000 |
21,540 |
348,000 |
351,000 |
44,180 |
554,000 |
558,000 |
78,680 |
194,000 |
196,000 |
21,780 |
351,000 |
354,000 |
44,660 |
558,000 |
562,000 |
79,360 |
196,000 |
198,000 |
22,020 |
354,000 |
357,000 |
45,140 |
562,000 |
566,000 |
80,040 |
198,000 |
200,000 |
22,260 |
357,000 |
360,000 |
45,620 |
566,000 |
570,000 |
80,720 |
200,000 |
202,000 |
22,500 |
360,000 |
363,000 |
46,100 |
570,000 |
574,000 |
81,400 |
202,000 |
204,000 |
22,740 |
363,000 |
366,000 |
46,580 |
574,000 |
578,000 |
82,080 |
204,000 |
206,000 |
22,980 |
366,000 |
369,000 |
47,060 |
578,000 |
582,000 |
82,760 |
206,000 |
208,000 |
23,220 |
369,000 |
372,000 |
47,540 |
582,000 |
586,000 |
83,440 |
208,000 |
210,000 |
23,460 |
372,000 |
375,000 |
48,020 |
586,000 |
590,000 |
84,120 |
210,000 |
213,000 |
23,700 |
375,000 |
378,000 |
48,500 |
590,000 |
594,000 |
84,800 |
213,000 |
216,000 |
24,060 |
378,000 |
381,000 |
48,980 |
594,000 |
598,000 |
85,480 |
216,000 |
219,000 |
24,420 |
381,000 |
384,000 |
49,460 |
598,000 |
602,000 |
86,160 |
219,000 |
222,000 |
24,780 |
384,000 |
387,000 |
49,940 |
602,000 |
606,000 |
86,840 |
222,000 |
225,000 |
25,140 |
387,000 |
390,000 |
50,420 |
606,000 |
610,000 |
87,520 |
225,000 |
228,000 |
25,500 |
390,000 |
394,000 |
50,900 |
610,000 |
614,000 |
88,200 |
228,000 |
231,000 |
25,860 |
394,000 |
398,000 |
51,540 |
614,000 |
618,000 |
88,880 |
231,000 |
234,000 |
26,220 |
398,000 |
402,000 |
52,180 |
618,000 |
622,000 |
89,560 |
234,000 |
237,000 |
26,580 |
402,000 |
406,000 |
52,840 |
622,000 |
626,000 |
90,240 |
237,000 |
240,000 |
26,940 |
406,000 |
410,000 |
53,520 |
626,000 |
630,000 |
90,920 |
240,000 |
243,000 |
27,300 |
410,000 |
414,000 |
54,200 |
630,000 |
635,000 |
91,600 |
243,000 |
246,000 |
27,660 |
414,000 |
418,000 |
54,880 |
635,000 |
640,000 |
92,450 |
246,000 |
249,000 |
28,020 |
418,000 |
422,000 |
55,560 |
640,000 |
645,000 |
93,300 |
249,000 |
252,000 |
28,380 |
422,000 |
426,000 |
56,240 |
645,000 |
650,000 |
94,150 |
252,000 |
255,000 |
28,820 |
426,000 |
430,000 |
56,920 |
650,000 |
655,000 |
95,000 |
255,000 |
258,000 |
29,300 |
430,000 |
434,000 |
57,600 |
655,000 |
660,000 |
95,850 |
258,000 |
261,000 |
29,780 |
434,000 |
438,000 |
58,280 |
660,000 |
665,000 |
96,700 |
261,000 |
264,000 |
30,260 |
438,000 |
442,000 |
58,960 |
665,000 |
670,000 |
97,550 |
264,000 |
267,000 |
30,740 |
442,000 |
446,000 |
59,640 |
670,000 |
675,000 |
98,400 |
267,000 |
270,000 |
31,220 |
446,000 |
450,000 |
60,320 |
675,000 |
680,000 |
99,250 |
270,000 |
273,000 |
31,700 |
450,000 |
454,000 |
61,000 |
680,000 |
685,000 |
100,100 |
273,000 |
276,000 |
32,180 |
454,000 |
458,000 |
61,680 |
685,000 |
690,000 |
100,950 |
276,000 |
279,000 |
32,660 |
458,000 |
462,000 |
62,360 |
690,000 |
695,000 |
101,800 |
279,000 |
282,000 |
33,140 |
462,000 |
466,000 |
63,040 |
695,000 |
700,000 |
102,650 |
282,000 |
285,000 |
33,620 |
466,000 |
470,000 |
63,720 |
700,000 |
705,000 |
103,500 |
285,000 |
288,000 |
34,100 |
470,000 |
474,000 |
64,400 |
705,000 |
710,000 |
104,350 |
288,000 |
291,000 |
34,580 |
474,000 |
478,000 |
65,080 |
710,000 |
715,000 |
105,200 |
291,000 |
294,000 |
35,060 |
478,000 |
482,000 |
65,760 |
715,000 |
720,000 |
106,050 |
294,000 |
297,000 |
35,540 |
482,000 |
486,000 |
66,440 |
720,000 |
725,000 |
106,900 |
297,000 |
300,000 |
36,020 |
486,000 |
490,000 |
67,120 |
725,000 |
730,000 |
107,750 |
300,000 |
303,000 |
36,500 |
490,000 |
494,000 |
67,800 |
730,000 |
735,000 |
108,600 |
303,000 |
306,000 |
36,980 |
494,000 |
498,000 |
68,480 |
735,000 |
740,000 |
109,450 |
306,000 |
309,000 |
37,460 |
498,000 |
502,000 |
69,160 |
740,000 |
745,000 |
110,300 |
309,000 |
312,000 |
37,940 |
502,000 |
506,000 |
69,840 |
745,000 |
750,000 |
111,150 |
312,000 |
315,000 |
38,420 |
506,000 |
510,000 |
70,520 |
750,000 |
755,000 |
112,000 |
315,000 |
318,000 |
38,900 |
510,000 |
514,000 |
71,200 |
755,000 |
760,000 |
112,950 |
318,000 |
321,000 |
39,380 |
514,000 |
518,000 |
71,880 |
760,000 |
765,000 |
113,900 |
321,000 |
324,000 |
39,860 |
518,000 |
522,000 |
72,560 |
765,000 |
770,000 |
114,850 |
324,000 |
327,000 |
40,340 |
522,000 |
526,000 |
73,240 |
770,000 |
775,000 |
115,800 |
327,000 |
330,000 |
40,820 |
526,000 |
530,000 |
73,920 |
775,000 |
780,000 |
116,750 |
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 |
||
780,000 |
785,000 |
117,700 |
1,000,000 |
1,500,000 |
課税山林所得金額に22%を乗じて算出した金額から60,500円を控除した金額 |
15,000,000 |
20,000,000 |
課税山林所得金額に45%を乗じて算出した金額から1,565,500円を控除した金額 |
785,000 |
790,000 |
118,650 |
||||||
790,000 |
795,000 |
119,600 |
||||||
795,000 |
800,000 |
120,550 |
||||||
800,000 |
805,000 |
121,500 |
||||||
805,000 |
810,000 |
122,450 |
1,500,000 |
2,500,000 |
課税山林所得金額に24%を乗じて算出した金額から90,500円を控除した金額 |
20,000,000 |
25,000,000 |
課税山林所得金額に49%を乗じて算出した金額から2,365,500円を控除した金額 |
810,000 |
815,000 |
123,400 |
||||||
815,000 |
820,000 |
124,350 |
||||||
820,000 |
825,000 |
125,300 |
||||||
825,000 |
830,000 |
126,250 |
||||||
830,000 |
835,000 |
127,200 |
2,500,000 |
4,000,000 |
課税山林所得金額に29%を乗じて算出した金額から215,500円を控除した金額 |
25,000,000 |
30,000,000 |
課税山林所得金額に50%を乗じて算出した金額から2,615,500円を控除した金額 |
835,000 |
840,000 |
128,150 |
||||||
840,000 |
845,000 |
129,100 |
||||||
845,000 |
850,000 |
130,050 |
||||||
850,000 |
855,000 |
131,000 |
||||||
855,000 |
860,000 |
131,950 |
4,000,000 |
5,000,000 |
課税山林所得金額に30%を乗じて算出した金額から255,500円を控除した金額 |
30,000,000 |
50,000,000 |
課税山林所得金額に54%を乗じて算出した金額から3,815,500円を控除した金額 |
860,000 |
865,000 |
132,900 |
||||||
865,000 |
870,000 |
133,850 |
||||||
870,000 |
875,000 |
134,800 |
||||||
875,000 |
880,000 |
135,750 |
||||||
880,000 |
885,000 |
136,700 |
5,000,000 |
6,000,000 |
課税山林所得金額に34%を乗じて算出した金額から455,500円を控除した金額 |
50,000,000 |
100,000,000 |
課税山林所得金額に57%を乗じて算出した金額から5,315,500円を控除した金額 |
885,000 |
890,000 |
137,650 |
||||||
890,000 |
895,000 |
138,600 |
||||||
895,000 |
900,000 |
139,550 |
||||||
900,000 |
905,000 |
140,500 |
||||||
905,000 |
910,000 |
141,450 |
6,000,000 |
7,500,000 |
課税山林所得金額に35%を乗じて算出した金額から515,500円を控除した金額 |
100,000,000 |
150,000,000 |
課税山林所得金額に61%を乗じて算出した金額から9,315,500円を控除した金額 |
910,000 |
915,000 |
142,400 |
||||||
915,000 |
920,000 |
143,350 |
||||||
920,000 |
925,000 |
144,300 |
||||||
925,000 |
930,000 |
145,250 |
||||||
930,000 |
935,000 |
146,200 |
7,500,000 |
10,000,000 |
課税山林所得金額に39%を乗じて算出した金額から815,500円を控除した金額 |
150,000,000 |
250,000,000 |
課税山林所得金額に65%を乗じて算出した金額から15,315,500円を控除した金額 |
935,000 |
940,000 |
147,150 |
||||||
940,000 |
945,000 |
148,100 |
||||||
945,000 |
950,000 |
149,050 |
||||||
950,000 |
955,000 |
150,000 |
||||||
955,000 |
960,000 |
150,950 |
10,000,000 |
12,500,000 |
課税山林所得金額に40%を乗じて算出した金額から915,500円を控除した金額 |
250,000,000円以上 |
課税山林所得金額に69%を乗じて算出した金額から25,315,500円を控除した金額 |
|
960,000 |
965,000 |
151,900 |
||||||
965,000 |
970,000 |
152,850 |
||||||
970,000 |
975,000 |
153,800 |
||||||
975,000 |
980,000 |
154,750 |
||||||
980,000 |
985,000 |
155,700 |
12,500,000 |
15,000,000 |
課税山林所得金額に44%を乗じて算出した金額から1,415,500円を控除した金額 |
|||
985,000 |
990,000 |
156,650 |
||||||
990,000 |
995,000 |
157,600 |
||||||
995,000 |
1,000,000 |
158,550 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,000円未満 |
0 |
50,000 |
51,000 |
2,750 |
140,000 |
142,000 |
8,900 |
|
1,000 |
2,000 |
50 |
51,000 |
52,000 |
2,800 |
142,000 |
144,000 |
9,060 |
2,000 |
3,000 |
110 |
52,000 |
53,000 |
2,860 |
144,000 |
146,000 |
9,220 |
3,000 |
4,000 |
160 |
53,000 |
54,000 |
2,910 |
146,000 |
148,000 |
9,380 |
4,000 |
5,000 |
220 |
54,000 |
55,000 |
2,970 |
148,000 |
150,000 |
9,540 |
5,000 |
6,000 |
270 |
55,000 |
56,000 |
3,020 |
150,000 |
152,000 |
9,700 |
6,000 |
7,000 |
330 |
56,000 |
57,000 |
3,080 |
152,000 |
154,000 |
9,860 |
7,000 |
8,000 |
380 |
57,000 |
58,000 |
3,130 |
154,000 |
156,000 |
10,020 |
8,000 |
9,000 |
440 |
58,000 |
59,000 |
3,190 |
156,000 |
158,000 |
10,180 |
9,000 |
10,000 |
490 |
59,000 |
60,000 |
3,240 |
158,000 |
160,000 |
10,340 |
10,000 |
11,000 |
550 |
60,000 |
62,000 |
3,300 |
160,000 |
162,000 |
10,500 |
11,000 |
12,000 |
600 |
62,000 |
64,000 |
3,420 |
162,000 |
164,000 |
10,670 |
12,000 |
13,000 |
660 |
64,000 |
66,000 |
3,540 |
164,000 |
166,000 |
10,840 |
13,000 |
14,000 |
710 |
66,000 |
68,000 |
3,660 |
166,000 |
168,000 |
11,010 |
14,000 |
15,000 |
770 |
68,000 |
70,000 |
3,780 |
168,000 |
170,000 |
11,180 |
15,000 |
16,000 |
820 |
70,000 |
72,000 |
3,900 |
170,000 |
172,000 |
11,350 |
16,000 |
17,000 |
880 |
72,000 |
74,000 |
4,020 |
172,000 |
174,000 |
11,520 |
17,000 |
18,000 |
930 |
74,000 |
76,000 |
4,140 |
174,000 |
176,000 |
11,690 |
18,000 |
19,000 |
990 |
76,000 |
78,000 |
4,260 |
176,000 |
178,000 |
11,860 |
19,000 |
20,000 |
1,040 |
78,000 |
80,000 |
4,380 |
178,000 |
180,000 |
12,030 |
20,000 |
21,000 |
1,100 |
80,000 |
82,000 |
4,500 |
180,000 |
184,000 |
12,200 |
21,000 |
22,000 |
1,150 |
82,000 |
84,000 |
4,620 |
184,000 |
188,000 |
12,540 |
22,000 |
23,000 |
1,210 |
84,000 |
86,000 |
4,740 |
188,000 |
192,000 |
12,880 |
23,000 |
24,000 |
1,260 |
86,000 |
88,000 |
4,860 |
192,000 |
196,000 |
13,220 |
24,000 |
25,000 |
1,320 |
88,000 |
90,000 |
4,980 |
196,000 |
200,000 |
13,560 |
25,000 |
26,000 |
1,370 |
90,000 |
92,000 |
5,100 |
200,000 |
204,000 |
13,900 |
26,000 |
27,000 |
1,430 |
92,000 |
94,000 |
5,220 |
204,000 |
208,000 |
14,240 |
27,000 |
28,000 |
1,480 |
94,000 |
96,000 |
5,340 |
208,000 |
212,000 |
14,580 |
28,000 |
29,000 |
1,540 |
96,000 |
98,000 |
5,460 |
212,000 |
216,000 |
14,920 |
29,000 |
30,000 |
1,590 |
98,000 |
100,000 |
5,580 |
216,000 |
220,000 |
15,260 |
30,000 |
31,000 |
1,650 |
100,000 |
102,000 |
5,700 |
220,000 |
224,000 |
15,600 |
31,000 |
32,000 |
1,700 |
102,000 |
104,000 |
5,860 |
224,000 |
228,000 |
15,940 |
32,000 |
33,000 |
1,760 |
104,000 |
106,000 |
6,020 |
228,000 |
232,000 |
16,280 |
33,000 |
34,000 |
1,810 |
106,000 |
108,000 |
6,180 |
232,000 |
236,000 |
16,620 |
34,000 |
35,000 |
1,870 |
108,000 |
110,000 |
6,340 |
236,000 |
240,000 |
16,960 |
35,000 |
36,000 |
1,920 |
110,000 |
112,000 |
6,500 |
240,000 |
244,000 |
17,300 |
36,000 |
37,000 |
1,980 |
112,000 |
114,000 |
6,660 |
244,000 |
248,000 |
17,640 |
37,000 |
38,000 |
2,030 |
114,000 |
116,000 |
6,820 |
248,000 |
252,000 |
17,980 |
38,000 |
39,000 |
2,090 |
116,000 |
118,000 |
6,980 |
252,000 |
256,000 |
18,320 |
39,000 |
40,000 |
2,140 |
118,000 |
120,000 |
7,140 |
256,000 |
260,000 |
18,660 |
40,000 |
41,000 |
2,200 |
120,000 |
122,000 |
7,300 |
260,000 |
264,000 |
19,000 |
41,000 |
42,000 |
2,250 |
122,000 |
124,000 |
7,460 |
264,000 |
268,000 |
19,340 |
42,000 |
43,000 |
2,310 |
124,000 |
126,000 |
7,620 |
268,000 |
272,000 |
19,680 |
43,000 |
44,000 |
2,360 |
126,000 |
128,000 |
7,780 |
272,000 |
276,000 |
20,020 |
44,000 |
45,000 |
2,420 |
128,000 |
130,000 |
7,940 |
276,000 |
280,000 |
20,360 |
45,000 |
46,000 |
2,470 |
130,000 |
132,000 |
8,100 |
280,000 |
284,000 |
20,700 |
46,000 |
47,000 |
2,530 |
132,000 |
134,000 |
8,260 |
284,000 |
288,000 |
21,040 |
47,000 |
48,000 |
2,580 |
134,000 |
136,000 |
8,420 |
288,000 |
292,000 |
21,380 |
48,000 |
49,000 |
2,640 |
136,000 |
138,000 |
8,580 |
292,000 |
296,000 |
21,720 |
49,000 |
50,000 |
2,690 |
138,000 |
140,000 |
8,740 |
296,000 |
300,000 |
22,060 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
300,000 |
304,000 |
22,400 |
540,000 |
546,000 |
47,300 |
860,000 |
868,000 |
85,100 |
304,000 |
308,000 |
22,780 |
546,000 |
552,000 |
47,960 |
868,000 |
876,000 |
86,060 |
308,000 |
312,000 |
23,160 |
552,000 |
558,000 |
48,620 |
876,000 |
884,000 |
87,020 |
312,000 |
316,000 |
23,540 |
558,000 |
564,000 |
49,280 |
884,000 |
892,000 |
87,980 |
316,000 |
320,000 |
23,920 |
564,000 |
570,000 |
49,940 |
892,000 |
900,000 |
88,940 |
320,000 |
324,000 |
24,300 |
570,000 |
576,000 |
50,600 |
900,000 |
908,000 |
89,900 |
324,000 |
328,000 |
24,680 |
576,000 |
582,000 |
51,260 |
908,000 |
916,000 |
90,860 |
328,000 |
332,000 |
25,060 |
582,000 |
588,000 |
51,920 |
916,000 |
924,000 |
91,820 |
332,000 |
336,000 |
25,440 |
588,000 |
594,000 |
52,580 |
924,000 |
932,000 |
92,780 |
336,000 |
340,000 |
25,820 |
594,000 |
600,000 |
53,240 |
932,000 |
940,000 |
93,740 |
340,000 |
344,000 |
26,200 |
600,000 |
606,000 |
53,900 |
940,000 |
948,000 |
94,700 |
344,000 |
348,000 |
26,580 |
606,000 |
612,000 |
54,620 |
948,000 |
956,000 |
95,660 |
348,000 |
352,000 |
26,960 |
612,000 |
618,000 |
55,340 |
956,000 |
964,000 |
96,620 |
352,000 |
356,000 |
27,340 |
618,000 |
624,000 |
56,060 |
964,000 |
972,000 |
97,580 |
356,000 |
360,000 |
27,720 |
624,000 |
630,000 |
56,780 |
972,000 |
980,000 |
98,540 |
360,000 |
364,000 |
28,100 |
630,000 |
636,000 |
57,500 |
980,000 |
988,000 |
99,500 |
364,000 |
368,000 |
28,480 |
636,000 |
642,000 |
58,220 |
988,000 |
996,000 |
100,460 |
368,000 |
372,000 |
28,860 |
642,000 |
648,000 |
58,940 |
996,000 |
1,004,000 |
101,420 |
372,000 |
376,000 |
29,240 |
648,000 |
654,000 |
59,660 |
1,004,000 |
1,012,000 |
102,480 |
376,000 |
380,000 |
29,620 |
654,000 |
660,000 |
60,380 |
1,012,000 |
1,020,000 |
103,640 |
380,000 |
384,000 |
30,000 |
660,000 |
666,000 |
61,100 |
1,020,000 |
1,028,000 |
104,800 |
384,000 |
388,000 |
30,380 |
666,000 |
672,000 |
61,820 |
1,028,000 |
1,036,000 |
105,960 |
388,000 |
392,000 |
30,760 |
672,000 |
678,000 |
62,540 |
1,036,000 |
1,044,000 |
107,120 |
392,000 |
396,000 |
31,140 |
678,000 |
684,000 |
63,260 |
1,044,000 |
1,052,000 |
108,280 |
396,000 |
400,000 |
31,520 |
684,000 |
690,000 |
63,980 |
1,052,000 |
1,060,000 |
109,440 |
400,000 |
404,000 |
31,900 |
690,000 |
696,000 |
64,700 |
1,060,000 |
1,068,000 |
110,600 |
404,000 |
408,000 |
32,340 |
696,000 |
702,000 |
65,420 |
1,068,000 |
1,076,000 |
111,760 |
408,000 |
412,000 |
32,780 |
702,000 |
708,000 |
66,140 |
1,076,000 |
1,084,000 |
112,920 |
412,000 |
416,000 |
33,220 |
708,000 |
714,000 |
66,860 |
1,084,000 |
1,092,000 |
114,080 |
416,000 |
420,000 |
33,660 |
714,000 |
720,000 |
67,580 |
1,092,000 |
1,100,000 |
115,240 |
420,000 |
426,000 |
34,100 |
720,000 |
726,000 |
68,300 |
1,100,000 |
1,108,000 |
116,400 |
426,000 |
432,000 |
34,760 |
726,000 |
732,000 |
69,020 |
1,108,000 |
1,116,000 |
117,560 |
432,000 |
438,000 |
35,420 |
732,000 |
738,000 |
69,740 |
1,116,000 |
1,124,000 |
118,720 |
438,000 |
444,000 |
36,080 |
738,000 |
744,000 |
70,460 |
1,124,000 |
1,132,000 |
119,880 |
444,000 |
450,000 |
36,740 |
744,000 |
750,000 |
71,180 |
1,132,000 |
1,140,000 |
121,040 |
450,000 |
456,000 |
37,400 |
750,000 |
756,000 |
71,900 |
1,140,000 |
1,148,000 |
122,200 |
456,000 |
462,000 |
38,060 |
756,000 |
762,000 |
72,620 |
1,148,000 |
1,156,000 |
123,360 |
462,000 |
468,000 |
38,720 |
762,000 |
768,000 |
73,340 |
1,156,000 |
1,164,000 |
124,520 |
468,000 |
474,000 |
39,380 |
768,000 |
774,000 |
74,060 |
1,164,000 |
1,172,000 |
125,680 |
474,000 |
480,000 |
40,040 |
774,000 |
780,000 |
74,780 |
1,172,000 |
1,180,000 |
126,840 |
480,000 |
486,000 |
40,700 |
780,000 |
788,000 |
75,500 |
1,180,000 |
1,188,000 |
128,000 |
486,000 |
492,000 |
41,360 |
788,000 |
796,000 |
76,460 |
1,188,000 |
1,196,000 |
129,160 |
492,000 |
498,000 |
42,020 |
796,000 |
804,000 |
77,420 |
1,196,000 |
1,204,000 |
130,320 |
498,000 |
504,000 |
42,680 |
804,000 |
812,000 |
78,380 |
1,204,000 |
1,212,000 |
131,480 |
504,000 |
510,000 |
43,340 |
812,000 |
820,000 |
79,340 |
1,212,000 |
1,220,000 |
132,640 |
510,000 |
516,000 |
44,000 |
820,000 |
828,000 |
80,300 |
1,220,000 |
1,228,000 |
133,800 |
516,000 |
522,000 |
44,660 |
828,000 |
836,000 |
81,260 |
1,228,000 |
1,236,000 |
134,960 |
522,000 |
528,000 |
45,320 |
836,000 |
844,000 |
82,220 |
1,236,000 |
1,244,000 |
136,120 |
528,000 |
534,000 |
45,980 |
844,000 |
852,000 |
83,180 |
1,244,000 |
1,252,000 |
137,280 |
534,000 |
540,000 |
46,640 |
852,000 |
860,000 |
84,140 |
1,252,000 |
1,260,000 |
138,440 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
1,260,000 |
1,268,000 |
139,600 |
1,750,000 |
1,760,000 |
211,400 |
6,000,000 |
8,000,000 |
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313,100円を控除した金額 |
1,268,000 |
1,276,000 |
140,760 |
1,760,000 |
1,770,000 |
212,900 |
|||
1,276,000 |
1,284,000 |
141,920 |
1,770,000 |
1,780,000 |
214,400 |
|||
1,284,000 |
1,292,000 |
143,080 |
1,780,000 |
1,790,000 |
215,900 |
|||
1,292,000 |
1,300,000 |
144,240 |
1,790,000 |
1,800,000 |
217,400 |
|||
1,300,000 |
1,310,000 |
145,400 |
1,800,000 |
1,810,000 |
218,900 |
8,000,000 |
10,000,000 |
退職所得の特別控除後の金額に24.5%を乗じて算出した金額から473,100円を控除した金額 |
1,310,000 |
1,320,000 |
146,850 |
1,810,000 |
1,820,000 |
220,400 |
|||
1,320,000 |
1,330,000 |
148,300 |
1,820,000 |
1,830,000 |
221,900 |
|||
1,330,000 |
1,340,000 |
149,750 |
1,830,000 |
1,840,000 |
223,400 |
|||
1,340,000 |
1,350,000 |
151,200 |
1,840,000 |
1,850,000 |
224,900 |
|||
1,350,000 |
1,360,000 |
152,650 |
1,850,000 |
1,860,000 |
226,400 |
10,000,000 |
12,000,000 |
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523,100円を控除した金額 |
1,360,000 |
1,370,000 |
154,100 |
1,860,000 |
1,870,000 |
227,900 |
|||
1,370,000 |
1,380,000 |
155,550 |
1,870,000 |
1,880,000 |
229,400 |
|||
1,380,000 |
1,390,000 |
157,000 |
1,880,000 |
1,890,000 |
230,900 |
|||
1,390,000 |
1,400,000 |
158,450 |
1,890,000 |
1,900,000 |
232,400 |
|||
1,400,000 |
1,410,000 |
159,900 |
1,900,000 |
1,910,000 |
233,900 |
12,000,000 |
20,000,000 |
退職所得の特別控除後の金額に27%を乗じて算出した金額から763,100円を控除した金額 |
1,410,000 |
1,420,000 |
161,350 |
1,910,000 |
1,920,000 |
235,400 |
|||
1,420,000 |
1,430,000 |
162,800 |
1,920,000 |
1,930,000 |
236,900 |
|||
1,430,000 |
1,440,000 |
164,250 |
1,930,000 |
1,940,000 |
238,400 |
|||
1,440,000 |
1,450,000 |
165,700 |
1,940,000 |
1,950,000 |
239,900 |
|||
1,450,000 |
1,460,000 |
167,150 |
1,950,000 |
1,960,000 |
241,400 |
20,000,000 |
40,000,000 |
退職所得の特別控除後の金額に28.5%を乗じて算出した金額から1,063,100円を控除した金額 |
1,460,000 |
1,470,000 |
168,600 |
1,960,000 |
1,970,000 |
242,900 |
|||
1,470,000 |
1,480,000 |
170,050 |
1,970,000 |
1,980,000 |
244,400 |
|||
1,480,000 |
1,490,000 |
171,500 |
1,980,000 |
1,990,000 |
245,900 |
|||
1,490,000 |
1,500,000 |
172,950 |
1,990,000 |
2,000,000 |
247,400 |
|||
1,500,000 |
1,510,000 |
174,400 |
2,000,000 |
2,400,000 |
退職所得の特別控除後の金額に17%を乗じて算出した金額から91,100円を控除した金額 |
40,000,000 |
60,000,000 |
退職所得の特別控除後の金額に30.5を乗じて算出した金額から1,863,100円を控除した金額 |
1,510,000 |
1,520,000 |
175,850 |
||||||
1,520,000 |
1,530,000 |
177,300 |
||||||
1,530,000 |
1,540,000 |
178,750 |
||||||
1,540,000 |
1,550,000 |
180,200 |
||||||
1,550,000 |
1,560,000 |
181,650 |
2,400,000 |
3,000,000 |
退職所得の特別控除後の金額に17.5%を乗じて算出した金額から103,100円を控除した金額 |
60,000,000 |
100,000,000 |
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3,063,100円を控除した金額 |
1,560,000 |
1,570,000 |
183,100 |
||||||
1,570,000 |
1,580,000 |
184,550 |
||||||
1,580,000 |
1,590,000 |
186,000 |
||||||
1,590,000 |
1,600,000 |
187,450 |
||||||
1,600,000 |
1,610,000 |
188,900 |
3,000,000 |
4,000,000 |
退職所得の特別控除後の金額に19.5%を乗じて算出した金額から163,100円を控除した金額 |
100,000,000円以上 |
退職所得の特別控除後の金額に34.5%を乗じて算出した金額から5,063,100円を控除した金額 |
|
1,610,000 |
1,620,000 |
190,400 |
||||||
1,620,000 |
1,630,000 |
191,900 |
||||||
1,630,000 |
1,640,000 |
193,400 |
||||||
1,640,000 |
1,650,000 |
194,900 |
||||||
1,650,000 |
1,660,000 |
196,400 |
4,000,000 |
5,000,000 |
退職所得の特別控除後の金額に20%を乗じて算出した金額から183,100円を控除した金額 |
|||
1,660,000 |
1,670,000 |
197,900 |
||||||
1,670,000 |
1,680,000 |
199,400 |
||||||
1,680,000 |
1,690,000 |
200,900 |
||||||
1,690,000 |
1,700,000 |
202,400 |
||||||
1,700,000 |
1,710,000 |
203,900 |
5,000,000 |
6,000,000 |
退職所得の特別控除後の金額に22%を乗じて算出した金額から283,100円を控除した金額 |
|||
1,710,000 |
1,720,000 |
205,400 |
||||||
1,720,000 |
1,730,000 |
206,900 |
||||||
1,730,000 |
1,740,000 |
208,400 |
||||||
1,740,000 |
1,750,000 |
209,900 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
500円未満 |
0 |
25,000 |
25,500 |
2,750 |
|
500 |
1,000 |
50 |
25,500 |
26,000 |
2,800 |
1,000 |
1,500 |
110 |
26,000 |
26,500 |
2,860 |
1,500 |
2,000 |
160 |
26,500 |
27,000 |
2,910 |
2,000 |
2,500 |
220 |
27,000 |
27,500 |
2,970 |
2,500 |
3,000 |
270 |
27,500 |
28,000 |
3,020 |
3,000 |
3,500 |
330 |
28,000 |
28,500 |
3,080 |
3,500 |
4,000 |
380 |
28,500 |
29,000 |
3,130 |
4,000 |
4,500 |
440 |
29,000 |
29,500 |
3,190 |
4,500 |
5,000 |
490 |
29,500 |
30,000 |
3,240 |
5,000 |
5,500 |
550 |
30,000 |
31,000 |
3,300 |
5,500 |
6,000 |
600 |
31,000 |
32,000 |
3,420 |
6,000 |
6,500 |
660 |
32,000 |
33,000 |
3,540 |
6,500 |
7,000 |
710 |
33,000 |
34,000 |
3,660 |
7,000 |
7,500 |
770 |
34,000 |
35,000 |
3,780 |
7,500 |
8,000 |
820 |
35,000 |
36,000 |
3,900 |
8,000 |
8,500 |
880 |
36,000 |
37,000 |
4,020 |
8,500 |
9,000 |
930 |
37,000 |
38,000 |
4,140 |
9,000 |
9,500 |
990 |
38,000 |
39,000 |
4,260 |
9,500 |
10,000 |
1,040 |
39,000 |
40,000 |
4,380 |
10,000 |
10,500 |
1,100 |
40,000 |
41,000 |
4,500 |
10,500 |
11,000 |
1,150 |
41,000 |
42,000 |
4,620 |
11,000 |
11,500 |
1,210 |
42,000 |
43,000 |
4,740 |
11,500 |
12,000 |
1,260 |
43,000 |
44,000 |
4,860 |
12,000 |
12,500 |
1,320 |
44,000 |
45,000 |
4,980 |
12,500 |
13,000 |
1,370 |
45,000 |
46,000 |
5,100 |
13,000 |
13,500 |
1,430 |
46,000 |
47,000 |
5,220 |
13,500 |
14,000 |
1,480 |
47,000 |
48,000 |
5,340 |
14,000 |
14,500 |
1,540 |
48,000 |
49,000 |
5,460 |
14,500 |
15,000 |
1,590 |
49,000 |
50,000 |
5,580 |
15,000 |
15,500 |
1,650 |
50,000 |
51,000 |
5,700 |
15,500 |
16,000 |
1,700 |
51,000 |
52,000 |
5,860 |
16,000 |
16,500 |
1,760 |
52,000 |
53,000 |
6,020 |
16,500 |
17,000 |
1,810 |
53,000 |
54,000 |
6,180 |
17,000 |
17,500 |
1,870 |
54,000 |
55,000 |
6,340 |
17,500 |
18,000 |
1,920 |
55,000 |
56,000 |
6,500 |
18,000 |
18,500 |
1,980 |
56,000 |
57,000 |
6,660 |
18,500 |
19,000 |
2,030 |
57,000 |
58,000 |
6,820 |
19,000 |
19,500 |
2,090 |
58,000 |
59,000 |
6,980 |
19,500 |
20,000 |
2,140 |
59,000 |
60,000 |
7,140 |
20,000 |
20,500 |
2,200 |
60,000 |
61,000 |
7,300 |
20,500 |
21,000 |
2,250 |
61,000 |
62,000 |
7,460 |
21,000 |
21,500 |
2,310 |
62,000 |
63,000 |
7,620 |
21,500 |
22,000 |
2,360 |
63,000 |
64,000 |
7,780 |
22,000 |
22,500 |
2,420 |
64,000 |
65,000 |
7,940 |
22,500 |
23,000 |
2,470 |
65,000 |
66,000 |
8,100 |
23,000 |
23,500 |
2,530 |
66,000 |
67,000 |
8,260 |
23,500 |
24,000 |
2,580 |
67,000 |
68,000 |
8,420 |
24,000 |
24,500 |
2,640 |
68,000 |
69,000 |
8,580 |
24,500 |
25,000 |
2,690 |
69,000 |
70,000 |
8,740 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
70,000 |
71,000 |
8,900 |
150,000 |
152,000 |
22,400 |
71,000 |
72,000 |
9,060 |
152,000 |
154,000 |
22,780 |
72,000 |
73,000 |
9,220 |
154,000 |
156,000 |
23,160 |
73,000 |
74,000 |
9,380 |
156,000 |
158,000 |
23,540 |
74,000 |
75,000 |
9,540 |
158,000 |
160,000 |
23,920 |
75,000 |
76,000 |
9,700 |
160,000 |
162,000 |
24,300 |
76,000 |
77,000 |
9,860 |
162,000 |
164,000 |
24,680 |
77,000 |
78,000 |
10,020 |
164,000 |
166,000 |
25,060 |
78,000 |
79,000 |
10,180 |
166,000 |
168,000 |
25,440 |
79,000 |
80,000 |
10,340 |
168,000 |
170,000 |
25,820 |
80,000 |
81,000 |
10,500 |
170,000 |
172,000 |
26,200 |
81,000 |
82,000 |
10,670 |
172,000 |
174,000 |
26,580 |
82,000 |
83,000 |
10,840 |
174,000 |
176,000 |
26,960 |
83,000 |
84,000 |
11,010 |
176,000 |
178,000 |
27,340 |
84,000 |
85,000 |
11,180 |
178,000 |
180,000 |
27,720 |
85,000 |
86,000 |
11,350 |
180,000 |
182,000 |
28,100 |
86,000 |
87,000 |
11,520 |
182,000 |
184,000 |
28,480 |
87,000 |
88,000 |
11,690 |
184,000 |
186,000 |
28,860 |
88,000 |
89,000 |
11,860 |
186,000 |
188,000 |
29,240 |
89,000 |
90,000 |
12,030 |
188,000 |
190,000 |
29,620 |
90,000 |
92,000 |
12,200 |
190,000 |
192,000 |
30,000 |
92,000 |
94,000 |
12,540 |
192,000 |
194,000 |
30,380 |
94,000 |
96,000 |
12,880 |
194,000 |
196,000 |
30,760 |
96,000 |
98,000 |
13,220 |
196,000 |
198,000 |
31,140 |
98,000 |
100,000 |
13,560 |
198,000 |
200,000 |
31,520 |
100,000 |
102,000 |
13,900 |
200,000 |
202,000 |
31,900 |
102,000 |
104,000 |
14,240 |
202,000 |
204,000 |
32,340 |
104,000 |
106,000 |
14,580 |
204,000 |
206,000 |
32,780 |
106,000 |
108,000 |
14,920 |
206,000 |
208,000 |
33,220 |
108,000 |
110,000 |
15,260 |
208,000 |
210,000 |
33,660 |
110,000 |
112,000 |
15,600 |
210,000 |
213,000 |
34,100 |
112,000 |
114,000 |
15,940 |
213,000 |
216,000 |
34,760 |
114,000 |
116,000 |
16,280 |
216,000 |
219,000 |
35,420 |
116,000 |
118,000 |
16,620 |
219,000 |
222,000 |
36,080 |
118,000 |
120,000 |
16,960 |
222,000 |
225,000 |
36,740 |
120,000 |
122,000 |
17,300 |
225,000 |
228,000 |
37,400 |
122,000 |
124,000 |
17,640 |
228,000 |
231,000 |
38,060 |
124,000 |
126,000 |
17,980 |
231,000 |
234,000 |
38,720 |
126,000 |
128,000 |
18,320 |
234,000 |
237,000 |
39,380 |
128,000 |
130,000 |
18,660 |
237,000 |
240,000 |
40,040 |
130,000 |
132,000 |
19,000 |
240,000 |
243,000 |
40,700 |
132,000 |
134,000 |
19,340 |
243,000 |
246,000 |
41,360 |
134,000 |
136,000 |
19,680 |
246,000 |
249,000 |
42,020 |
136,000 |
138,000 |
20,020 |
249,000 |
252,000 |
42,680 |
138,000 |
140,000 |
20,360 |
252,000 |
255,000 |
43,340 |
140,000 |
142,000 |
20,700 |
255,000 |
258,000 |
44,000 |
142,000 |
144,000 |
21,040 |
258,000 |
261,000 |
44,660 |
144,000 |
146,000 |
21,380 |
261,000 |
264,000 |
45,320 |
146,000 |
148,000 |
21,720 |
264,000 |
267,000 |
45,980 |
148,000 |
150,000 |
22,060 |
267,000 |
270,000 |
46,640 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
270,000 |
273,000 |
47,300 |
430,000 |
434,000 |
85,100 |
273,000 |
276,000 |
47,960 |
434,000 |
438,000 |
86,060 |
276,000 |
279,000 |
48,620 |
438,000 |
442,000 |
87,020 |
279,000 |
282,000 |
49,280 |
442,000 |
446,000 |
87,980 |
282,000 |
285,000 |
49,940 |
446,000 |
450,000 |
88,940 |
285,000 |
288,000 |
50,600 |
450,000 |
454,000 |
89,900 |
288,000 |
291,000 |
51,260 |
454,000 |
458,000 |
90,860 |
291,000 |
294,000 |
51,920 |
458,000 |
462,000 |
91,820 |
294,000 |
297,000 |
52,580 |
462,000 |
466,000 |
92,780 |
297,000 |
300,000 |
53,240 |
466,000 |
470,000 |
93,740 |
300,000 |
303,000 |
53,900 |
470,000 |
474,000 |
94,700 |
303,000 |
306,000 |
54,620 |
474,000 |
478,000 |
95,660 |
306,000 |
309,000 |
55,340 |
478,000 |
482,000 |
96,620 |
309,000 |
312,000 |
56,060 |
482,000 |
486,000 |
97,580 |
312,000 |
315,000 |
56,780 |
486,000 |
490,000 |
98,540 |
315,000 |
318,000 |
57,500 |
490,000 |
494,000 |
99,500 |
318,000 |
321,000 |
58,220 |
494,000 |
498,000 |
100,460 |
321,000 |
324,000 |
58,940 |
498,000 |
502,000 |
101,420 |
324,000 |
327,000 |
59,660 |
502,000 |
506,000 |
102,480 |
327,000 |
330,000 |
60,380 |
506,000 |
510,000 |
103,640 |
330,000 |
333,000 |
61,100 |
510,000 |
514,000 |
104,800 |
333,000 |
336,000 |
61,820 |
514,000 |
518,000 |
105,960 |
336,000 |
339,000 |
62,540 |
518,000 |
522,000 |
107,120 |
339,000 |
342,000 |
63,260 |
522,000 |
526,000 |
108,280 |
342,000 |
345,000 |
63,980 |
526,000 |
530,000 |
109,440 |
345,000 |
348,000 |
64,700 |
530,000 |
534,000 |
110,600 |
348,000 |
351,000 |
65,420 |
534,000 |
538,000 |
111,760 |
351,000 |
354,000 |
66,140 |
538,000 |
542,000 |
112,920 |
354,000 |
357,000 |
66,860 |
542,000 |
546,000 |
114,080 |
357,000 |
360,000 |
67,580 |
546,000 |
550,000 |
115,240 |
360,000 |
363,000 |
68,300 |
550,000 |
554,000 |
116,400 |
363,000 |
366,000 |
69,020 |
554,000 |
558,000 |
117,560 |
366,000 |
369,000 |
69,740 |
558,000 |
562,000 |
118,720 |
369,000 |
372,000 |
70,460 |
562,000 |
566,000 |
119,880 |
372,000 |
375,000 |
71,180 |
566,000 |
570,000 |
121,040 |
375,000 |
378,000 |
71,900 |
570,000 |
574,000 |
122,200 |
378,000 |
381,000 |
72,620 |
574,000 |
578,000 |
123,360 |
381,000 |
384,000 |
73,340 |
578,000 |
582,000 |
124,520 |
384,000 |
387,000 |
74,060 |
582,000 |
586,000 |
125,680 |
387,000 |
390,000 |
74,780 |
586,000 |
590,000 |
126,840 |
390,000 |
394,000 |
75,500 |
590,000 |
594,000 |
128,000 |
394,000 |
398,000 |
76,460 |
594,000 |
598,000 |
129,160 |
398,000 |
402,000 |
77,420 |
598,000 |
602,000 |
130,320 |
402,000 |
406,000 |
78,380 |
602,000 |
606,000 |
131,480 |
406,000 |
410,000 |
79,340 |
606,000 |
610,000 |
132,640 |
410,000 |
414,000 |
80,300 |
610,000 |
614,000 |
133,800 |
414,000 |
418,000 |
81,260 |
614,000 |
618,000 |
134,960 |
418,000 |
422,000 |
82,220 |
618,000 |
622,000 |
136,120 |
422,000 |
426,000 |
83,180 |
622,000 |
626,000 |
137,280 |
426,000 |
430,000 |
84,140 |
626,000 |
630,000 |
138,440 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
630,000 |
635,000 |
139,600 |
880,000 |
885,000 |
212,900 |
635,000 |
640,000 |
141,050 |
885,000 |
890,000 |
214,400 |
640,000 |
645,000 |
142,500 |
890,000 |
895,000 |
215,900 |
645,000 |
650,000 |
143,950 |
895,000 |
900,000 |
217,400 |
650,000 |
655,000 |
145,400 |
900,000 |
905,000 |
218,900 |
655,000 |
660,000 |
146,850 |
905,000 |
910,000 |
220,400 |
660,000 |
665,000 |
148,300 |
910,000 |
915,000 |
221,900 |
665,000 |
670,000 |
149,750 |
915,000 |
920,000 |
223,400 |
670,000 |
675,000 |
151,200 |
920,000 |
925,000 |
224,900 |
675,000 |
680,000 |
152,650 |
925,000 |
930,000 |
226,400 |
680,000 |
685,000 |
154,100 |
930,000 |
935,000 |
227,900 |
685,000 |
690,000 |
155,550 |
935,000 |
940,000 |
229,400 |
690,000 |
695,000 |
157,000 |
940,000 |
945,000 |
230,900 |
695,000 |
700,000 |
158,450 |
945,000 |
950,000 |
232,400 |
700,000 |
705,000 |
159,900 |
950,000 |
955,000 |
233,900 |
705,000 |
710,000 |
161,350 |
955,000 |
960,000 |
235,400 |
710,000 |
715,000 |
162,800 |
960,000 |
965,000 |
236,900 |
715,000 |
720,000 |
164,250 |
965,000 |
970,000 |
238,400 |
720,000 |
725,000 |
165,700 |
970,000 |
975,000 |
239,900 |
725,000 |
730,000 |
167,150 |
975,000 |
980,000 |
241,400 |
730,000 |
735,000 |
168,600 |
980,000 |
985,000 |
242,900 |
735,000 |
740,000 |
170,050 |
985,000 |
990,000 |
244,400 |
740,000 |
745,000 |
171,500 |
990,000 |
995,000 |
245,900 |
745,000 |
750,000 |
172,950 |
995,000 |
1,000,000 |
247,400 |
750,000 |
755,000 |
174,400 |
|||
755,000 |
760,000 |
175,850 |
1,000,000 |
1,200,000 |
課税給与所得金額に34%を乗じて算出した金額から91,100円を控除した金額 |
760,000 |
765,000 |
177,300 |
|||
765,000 |
770,000 |
178,750 |
|||
770,000 |
775,000 |
180,200 |
|||
775,000 |
780,000 |
181,650 |
|||
780,000 |
785,000 |
183,100 |
1,200,000 |
1,500,000 |
課税給与所得金額に35%を乗じて算出した金額から103,100円を控除した金額 |
785,000 |
790,000 |
184,550 |
|||
790,000 |
795,000 |
186,000 |
|||
795,000 |
800,000 |
187,450 |
|||
800,000 |
805,000 |
188,900 |
|||
805,000 |
810,000 |
190,400 |
1,500,000 |
2,000,000 |
課税給与所得金額に39%を乗じて算出した金額から163,100円を控除した金額 |
810,000 |
815,000 |
191,900 |
|||
815,000 |
820,000 |
193,400 |
|||
820,000 |
825,000 |
194,900 |
|||
825,000 |
830,000 |
196,400 |
|||
830,000 |
835,000 |
197,900 |
2,000,000 |
2,500,000 |
課税給与所得金額に40%を乗じて算出した金額から183,100円を控除した金額 |
835,000 |
840,000 |
199,400 |
|||
840,000 |
845,000 |
200,900 |
|||
845,000 |
850,000 |
202,400 |
|||
850,000 |
855,000 |
203,900 |
|||
855,000 |
860,000 |
205,400 |
2,500,000 |
3,000,000 |
課税給与所得金額に44%を乗じて算出した金額から283,100円を控除した金額 |
860,000 |
865,000 |
206,900 |
|||
865,000 |
870,000 |
208,400 |
|||
870,000 |
875,000 |
209,900 |
|||
875,000 |
880,000 |
211,400 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
||
3,000,000 |
4,000,000 |
課税給与所得金額に45%を乗じて算出した金額から313,100円を控除した金額 |
5,000,000 |
6,000,000 |
課税給与所得金額に50%を乗じて算出した金額から523,100円を控除した金額 |
4,000,000 |
5,000,000 |
課税給与所得金額に49%を乗じて算出した金額から473,100円を控除した金額 |
6,000,000 |
10,000,000 |
課税給与所得金額に54%を乗じて算出した金額から763,100円を控除した金額 |
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5,000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遺族年金(不具者に該当する場合には、障害年金)を受ける者であるときは、7,000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5,000円を、上の各欄によつて求めた税額から控除した金額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
||
10,000,000 |
20,000,000 |
課税給与所得金額に57%を乗じて算出した金額から1,063,100円を控除した金額 |
30,000,000 |
50,000,000 |
課税給与所得金額に65%を乗じて算出した金額から3,063,100円を控除した金額 |
20,000,000 |
30,000,000 |
課税給与所得金額に61%を乗じて算出した金額から1,863,100円を控除した金額 |
50,000,000円以上 |
課税給与所得金額に69%を乗じて算出した金額から5,063,100円を控除した金額 |
|
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 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
110,000円未満 |
88,000円未満 |
164,000 |
165,000 |
131,200 |
219,000 |
220,000 |
175,200 |
|
110,000 |
111,000 |
88,000 |
165,000 |
166,000 |
132,000 |
220,000 |
221,000 |
176,000 |
111,000 |
112,000 |
88,800 |
166,000 |
167,000 |
132,800 |
221,000 |
222,000 |
176,800 |
112,000 |
113,000 |
89,600 |
167,000 |
168,000 |
133,600 |
222,000 |
223,000 |
177,600 |
113,000 |
114,000 |
90,400 |
168,000 |
169,000 |
134,400 |
223,000 |
224,000 |
178,400 |
114,000 |
115,000 |
91,200 |
169,000 |
170,000 |
135,200 |
224,000 |
225,000 |
179,200 |
115,000 |
116,000 |
92,000 |
170,000 |
171,000 |
136,000 |
225,000 |
226,000 |
180,000 |
116,000 |
117,000 |
92,800 |
171,000 |
172,000 |
136,800 |
226,000 |
227,000 |
180,800 |
117,000 |
118,000 |
93,600 |
172,000 |
173,000 |
137,600 |
227,000 |
228,000 |
181,600 |
118,000 |
119,000 |
94,400 |
173,000 |
174,000 |
138,400 |
228,000 |
229,000 |
182,400 |
119,000 |
120,000 |
95,200 |
174,000 |
175,000 |
139,200 |
229,000 |
230,000 |
183,200 |
120,000 |
121,000 |
96,000 |
175,000 |
176,000 |
140,000 |
230,000 |
231,000 |
184,000 |
121,000 |
122,000 |
96,800 |
176,000 |
177,000 |
140,800 |
231,000 |
232,000 |
184,800 |
122,000 |
123,000 |
97,600 |
177,000 |
178,000 |
141,600 |
232,000 |
233,000 |
185,600 |
123,000 |
124,000 |
98,400 |
178,000 |
179,000 |
142,400 |
233,000 |
234,000 |
186,400 |
124,000 |
125,000 |
99,200 |
179,000 |
180,000 |
143,200 |
234,000 |
235,000 |
187,200 |
125,000 |
126,000 |
100,000 |
180,000 |
181,000 |
144,000 |
235,000 |
236,000 |
188,000 |
126,000 |
127,000 |
100,800 |
181,000 |
182,000 |
144,800 |
236,000 |
237,000 |
188,800 |
127,000 |
128,000 |
101,600 |
182,000 |
183,000 |
145,600 |
237,000 |
238,000 |
189,600 |
128,000 |
129,000 |
102,400 |
183,000 |
184,000 |
146,400 |
238,000 |
239,000 |
190,400 |
129,000 |
130,000 |
103,200 |
184,000 |
185,000 |
147,200 |
239,000 |
240,000 |
191,200 |
130,000 |
131,000 |
104,000 |
185,000 |
186,000 |
148,000 |
240,000 |
241,000 |
192,000 |
131,000 |
132,000 |
104,800 |
186,000 |
187,000 |
148,800 |
241,000 |
242,000 |
192,800 |
132,000 |
133,000 |
105,600 |
187,000 |
188,000 |
149,600 |
242,000 |
243,000 |
193,600 |
133,000 |
134,000 |
106,400 |
188,000 |
189,000 |
150,400 |
243,000 |
244,000 |
194,400 |
134,000 |
135,000 |
107,200 |
189,000 |
190,000 |
151,200 |
244,000 |
245,000 |
195,200 |
135,000 |
136,000 |
108,000 |
190,000 |
191,000 |
152,000 |
245,000 |
246,000 |
196,000 |
136,000 |
137,000 |
108,800 |
191,000 |
192,000 |
152,800 |
246,000 |
247,000 |
196,800 |
137,000 |
138,000 |
109,600 |
192,000 |
193,000 |
153,600 |
247,000 |
248,000 |
197,600 |
138,000 |
139,000 |
110,400 |
193,000 |
194,000 |
154,400 |
248,000 |
249,000 |
198,400 |
139,000 |
140,000 |
111,200 |
194,000 |
195,000 |
155,200 |
249,000 |
250,000 |
199,200 |
140,000 |
141,000 |
112,000 |
195,000 |
196,000 |
156,000 |
250,000 |
251,000 |
200,000 |
141,000 |
142,000 |
112,800 |
196,000 |
197,000 |
156,800 |
251,000 |
252,000 |
200,800 |
142,000 |
143,000 |
113,600 |
197,000 |
198,000 |
157,600 |
252,000 |
253,000 |
201,600 |
143,000 |
144,000 |
114,400 |
198,000 |
199,000 |
158,400 |
253,000 |
254,000 |
202,400 |
144,000 |
145,000 |
115,200 |
199,000 |
200,000 |
159,200 |
254,000 |
255,000 |
203,200 |
145,000 |
146,000 |
116,000 |
200,000 |
201,000 |
160,000 |
255,000 |
256,000 |
204,000 |
146,000 |
147,000 |
116,800 |
201,000 |
202,000 |
160,800 |
256,000 |
257,000 |
204,800 |
147,000 |
148,000 |
117,600 |
202,000 |
203,000 |
161,600 |
257,000 |
258,000 |
205,600 |
148,000 |
149,000 |
118,400 |
203,000 |
204,000 |
162,400 |
258,000 |
259,000 |
206,400 |
149,000 |
150,000 |
119,200 |
204,000 |
205,000 |
163,200 |
259,000 |
260,000 |
207,200 |
150,000 |
151,000 |
120,000 |
205,000 |
206,000 |
164,000 |
260,000 |
261,000 |
208,000 |
151,000 |
152,000 |
120,800 |
206,000 |
207,000 |
164,800 |
261,000 |
262,000 |
208,800 |
152,000 |
153,000 |
121,600 |
207,000 |
208,000 |
165,600 |
262,000 |
263,000 |
209,600 |
153,000 |
154,000 |
122,400 |
208,000 |
209,000 |
166,400 |
263,000 |
264,500 |
210,400 |
154,000 |
155,000 |
123,200 |
209,000 |
210,000 |
167,200 |
264,500 |
266,000 |
211,600 |
155,000 |
156,000 |
124,000 |
210,000 |
211,000 |
168,000 |
266,000 |
267,500 |
212,800 |
156,000 |
157,000 |
124,800 |
211,000 |
212,000 |
168,800 |
267,500 |
269,000 |
214,000 |
157,000 |
158,000 |
125,600 |
212,000 |
213,000 |
169,600 |
269,000 |
270,500 |
215,200 |
158,000 |
159,000 |
126,400 |
213,000 |
214,000 |
170,400 |
270,500 |
272,000 |
216,400 |
159,000 |
160,000 |
127,200 |
214,000 |
215,000 |
171,200 |
272,000 |
273,500 |
217,600 |
160,000 |
161,000 |
128,000 |
215,000 |
216,000 |
172,000 |
273,500 |
275,000 |
218,800 |
161,000 |
162,000 |
128,800 |
216,000 |
217,000 |
172,800 |
275,000 |
276,500 |
220,000 |
162,000 |
163,000 |
129,600 |
217,000 |
218,000 |
173,600 |
276,500 |
278,000 |
221,200 |
163,000 |
164,000 |
130,400 |
218,000 |
219,000 |
174,400 |
278,000 |
279,500 |
222,400 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
279,500 |
281,000 |
223,600 |
354,500 |
356,000 |
283,600 |
429,500 |
431,000 |
347,287 |
281,000 |
282,500 |
224,800 |
356,000 |
357,500 |
284,800 |
431,000 |
432,500 |
348,675 |
282,500 |
284,000 |
226,000 |
357,500 |
359,000 |
286,000 |
432,500 |
434,000 |
350,062 |
284,000 |
285,500 |
227,200 |
359,000 |
360,500 |
287,200 |
434,000 |
435,500 |
351,450 |
285,500 |
287,000 |
228,400 |
360,500 |
362,000 |
288,400 |
435,500 |
437,000 |
352,837 |
287,000 |
288,500 |
229,600 |
362,000 |
363,500 |
289,600 |
437,000 |
438,500 |
354,225 |
288,500 |
290,000 |
230,800 |
363,500 |
365,000 |
290,800 |
438,500 |
440,000 |
355,612 |
290,000 |
291,500 |
232,000 |
365,000 |
366,500 |
292,000 |
440,000 |
441,500 |
357,000 |
291,500 |
293,000 |
233,200 |
366,500 |
368,000 |
293,200 |
441,500 |
443,000 |
358,387 |
293,000 |
294,500 |
234,400 |
368,000 |
369,500 |
294,400 |
443,000 |
444,500 |
359,775 |
294,500 |
296,000 |
235,600 |
369,500 |
371,000 |
295,600 |
444,500 |
446,000 |
361,162 |
296,000 |
297,500 |
236,800 |
371,000 |
372,500 |
296,800 |
446,000 |
447,500 |
362,550 |
297,500 |
299,000 |
238,000 |
372,500 |
374,000 |
298,000 |
447,500 |
449,000 |
363,937 |
299,000 |
300,500 |
239,200 |
374,000 |
375,500 |
299,200 |
449,000 |
450,500 |
365,325 |
300,500 |
302,000 |
240,400 |
375,500 |
377,000 |
300,400 |
450,500 |
452,000 |
366,712 |
302,000 |
303,500 |
241,600 |
377,000 |
378,500 |
301,600 |
452,000 |
453,500 |
368,100 |
303,500 |
305,000 |
242,800 |
378,500 |
380,000 |
302,800 |
453,500 |
455,000 |
369,487 |
305,000 |
306,500 |
244,000 |
380,000 |
381,500 |
304,000 |
455,000 |
456,500 |
370,875 |
306,500 |
308,000 |
245,200 |
381,500 |
383,000 |
305,200 |
456,500 |
458,000 |
372,262 |
308,000 |
309,500 |
246,400 |
383,000 |
384,500 |
306,400 |
458,000 |
459,500 |
373,650 |
309,500 |
311,000 |
247,600 |
384,500 |
386,000 |
307,600 |
459,500 |
461,000 |
375,037 |
311,000 |
312,500 |
248,800 |
386,000 |
387,500 |
308,800 |
461,000 |
462,500 |
376,425 |
312,500 |
314,000 |
250,000 |
387,500 |
389,000 |
310,000 |
462,500 |
464,000 |
377,812 |
314,000 |
315,500 |
251,200 |
389,000 |
390,500 |
311,200 |
464,000 |
465,500 |
379,200 |
315,500 |
317,000 |
252,400 |
390,500 |
392,000 |
312,400 |
465,500 |
467,000 |
380,587 |
317,000 |
318,500 |
253,600 |
392,000 |
393,500 |
313,600 |
467,000 |
468,500 |
381,975 |
318,500 |
320,000 |
254,800 |
393,500 |
395,000 |
314,800 |
468,500 |
470,000 |
383,362 |
320,000 |
321,500 |
256,000 |
395,000 |
396,500 |
316,000 |
470,000 |
471,500 |
384,750 |
321,500 |
323,000 |
257,200 |
396,500 |
398,000 |
317,200 |
471,500 |
473,000 |
386,137 |
323,000 |
324,500 |
258,400 |
398,000 |
399,500 |
318,400 |
473,000 |
474,500 |
387,525 |
324,500 |
326,000 |
259,600 |
399,500 |
401,000 |
319,600 |
474,500 |
476,000 |
388,912 |
326,000 |
327,500 |
260,800 |
401,000 |
402,500 |
320,925 |
476,000 |
477,500 |
390,300 |
327,500 |
329,000 |
262,000 |
402,500 |
404,000 |
322,312 |
477,500 |
479,000 |
391,687 |
329,000 |
330,500 |
263,200 |
404,000 |
405,500 |
323,700 |
479,000 |
480,500 |
393,075 |
330,500 |
332,000 |
264,400 |
405,500 |
407,000 |
325,087 |
480,500 |
482,000 |
394,462 |
332,000 |
333,500 |
265,600 |
407,000 |
408,500 |
326,475 |
482,000 |
483,500 |
395,850 |
333,500 |
335,000 |
266,800 |
408,500 |
410,000 |
327,862 |
483,500 |
485,000 |
397,237 |
335,000 |
336,500 |
268,000 |
410,000 |
411,500 |
329,250 |
485,000 |
486,500 |
398,625 |
336,500 |
338,000 |
269,200 |
411,500 |
413,000 |
330,637 |
486,500 |
488,000 |
400,012 |
338,000 |
339,500 |
270,400 |
413,000 |
414,500 |
332,025 |
488,000 |
489,500 |
401,400 |
339,500 |
341,000 |
271,600 |
414,500 |
416,000 |
333,412 |
489,500 |
491,000 |
402,787 |
341,000 |
342,500 |
272,800 |
416,000 |
417,500 |
334,800 |
491,000 |
492,500 |
404,175 |
342,500 |
344,000 |
274,000 |
417,500 |
419,000 |
336,187 |
492,500 |
494,000 |
405,562 |
344,000 |
345,500 |
275,200 |
419,000 |
420,500 |
337,575 |
494,000 |
496,000 |
406,950 |
345,500 |
347,000 |
276,400 |
420,500 |
422,000 |
338,962 |
496,000 |
498,000 |
408,800 |
347,000 |
348,500 |
277,600 |
422,000 |
423,500 |
340,350 |
498,000 |
500,000 |
410,650 |
348,500 |
350,000 |
278,800 |
423,500 |
425,000 |
341,737 |
500,000 |
502,000 |
412,500 |
350,000 |
351,500 |
280,000 |
425,000 |
426,500 |
343,125 |
502,000 |
504,000 |
414,350 |
351,500 |
353,000 |
281,200 |
426,500 |
428,000 |
344,512 |
504,000 |
506,000 |
416,200 |
353,000 |
354,500 |
282,400 |
428,000 |
429,500 |
345,900 |
506,000 |
508,000 |
418,050 |
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 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
508,000 |
510,000 |
419,900 |
608,000 |
610,000 |
512,400 |
708,000 |
710,000 |
604,900 |
510,000 |
512,000 |
421,750 |
610,000 |
612,000 |
514,250 |
710,000 |
712,000 |
606,750 |
512,000 |
514,000 |
423,600 |
612,000 |
614,000 |
516,100 |
712,000 |
714,000 |
608,600 |
514,000 |
516,000 |
425,450 |
614,000 |
616,000 |
517,950 |
714,000 |
716,000 |
610,450 |
516,000 |
518,000 |
427,300 |
616,000 |
618,000 |
519,800 |
716,000 |
718,000 |
612,300 |
518,000 |
520,000 |
429,150 |
618,000 |
620,000 |
521,650 |
718,000 |
720,000 |
614,150 |
520,000 |
522,000 |
431,000 |
620,000 |
622,000 |
523,500 |
720,000 |
722,000 |
616,000 |
522,000 |
524,000 |
432,850 |
622,000 |
624,000 |
525,350 |
722,000 |
724,000 |
617,850 |
524,000 |
526,000 |
434,700 |
624,000 |
626,000 |
527,200 |
724,000 |
726,000 |
619,700 |
526,000 |
528,000 |
436,550 |
626,000 |
628,000 |
529,050 |
726,000 |
728,000 |
621,550 |
528,000 |
530,000 |
438,400 |
628,000 |
630,000 |
530,900 |
728,000 |
730,000 |
623,400 |
530,000 |
532,000 |
440,250 |
630,000 |
632,000 |
532,750 |
730,000 |
732,000 |
625,250 |
532,000 |
534,000 |
442,100 |
632,000 |
634,000 |
534,600 |
732,000 |
734,000 |
627,100 |
534,000 |
536,000 |
443,950 |
634,000 |
636,000 |
536,450 |
734,000 |
736,000 |
628,950 |
536,000 |
538,000 |
445,800 |
636,000 |
638,000 |
538,300 |
736,000 |
738,000 |
630,800 |
538,000 |
540,000 |
447,650 |
638,000 |
640,000 |
540,150 |
738,000 |
740,000 |
632,650 |
540,000 |
542,000 |
449,500 |
640,000 |
642,000 |
542,000 |
740,000 |
742,000 |
634,500 |
542,000 |
544,000 |
451,350 |
642,000 |
644,000 |
543,850 |
742,000 |
744,000 |
636,350 |
544,000 |
546,000 |
453,200 |
644,000 |
646,000 |
545,700 |
744,000 |
746,000 |
638,200 |
546,000 |
548,000 |
455,050 |
646,000 |
648,000 |
547,550 |
746,000 |
748,000 |
640,050 |
548,000 |
550,000 |
456,900 |
648,000 |
650,000 |
549,400 |
748,000 |
750,000 |
641,900 |
550,000 |
552,000 |
458,750 |
650,000 |
652,000 |
551,250 |
750,000 |
752,000 |
643,750 |
552,000 |
554,000 |
460,600 |
652,000 |
654,000 |
553,100 |
752,000 |
754,000 |
645,600 |
554,000 |
556,000 |
462,450 |
654,000 |
656,000 |
554,950 |
754,000 |
756,000 |
647,450 |
556,000 |
558,000 |
464,300 |
656,000 |
658,000 |
556,800 |
756,000 |
758,000 |
649,300 |
558,000 |
560,000 |
466,150 |
658,000 |
660,000 |
558,650 |
758,000 |
760,000 |
651,150 |
560,000 |
562,000 |
468,000 |
660,000 |
662,000 |
560,500 |
760,000 |
762,000 |
653,000 |
562,000 |
564,000 |
469,850 |
662,000 |
664,000 |
562,350 |
762,000 |
764,000 |
654,850 |
564,000 |
566,000 |
471,700 |
664,000 |
666,000 |
564,200 |
764,000 |
766,000 |
656,700 |
566,000 |
568,000 |
473,550 |
666,000 |
668,000 |
566,050 |
766,000 |
768,000 |
658,550 |
568,000 |
570,000 |
475,400 |
668,000 |
670,000 |
567,900 |
768,000 |
770,000 |
660,400 |
570,000 |
572,000 |
477,250 |
670,000 |
672,000 |
569,750 |
770,000 |
772,000 |
662,250 |
572,000 |
574,000 |
479,100 |
672,000 |
674,000 |
571,600 |
772,000 |
774,000 |
664,100 |
574,000 |
576,000 |
480,950 |
674,000 |
676,000 |
573,450 |
774,000 |
776,000 |
665,950 |
576,000 |
578,000 |
482,800 |
676,000 |
678,000 |
575,300 |
776,000 |
778,000 |
667,800 |
578,000 |
580,000 |
484,650 |
678,000 |
680,000 |
577,150 |
778,000 |
780,000 |
669,650 |
580,000 |
582,000 |
486,500 |
680,000 |
682,000 |
579,000 |
780,000 |
782,000 |
671,500 |
582,000 |
584,000 |
488,350 |
682,000 |
684,000 |
580,850 |
782,000 |
784,000 |
673,350 |
584,000 |
586,000 |
490,200 |
684,000 |
686,000 |
582,700 |
784,000 |
786,000 |
675,200 |
586,000 |
588,000 |
492,050 |
686,000 |
688,000 |
584,550 |
786,000 |
788,000 |
677,050 |
588,000 |
590,000 |
493,900 |
688,000 |
690,000 |
586,400 |
788,000 |
790,000 |
678,900 |
590,000 |
592,000 |
495,750 |
690,000 |
692,000 |
588,250 |
790,000 |
792,000 |
680,750 |
592,000 |
594,000 |
497,600 |
692,000 |
694,000 |
590,100 |
792,000 |
794,000 |
682,600 |
594,000 |
596,000 |
499,450 |
694,000 |
696,000 |
591,950 |
794,000 |
796,000 |
684,450 |
596,000 |
598,000 |
501,300 |
696,000 |
698,000 |
593,800 |
796,000 |
798,000 |
686,300 |
598,000 |
600,000 |
503,150 |
698,000 |
700,000 |
595,650 |
798,000 |
800,000 |
688,150 |
600,000 |
602,000 |
505,000 |
700,000 |
702,000 |
597,500 |
800,000円以上 |
給与の金額から110,000円を控除した金額 |
|
602,000 |
604,000 |
506,850 |
702,000 |
704,000 |
599,350 |
|||
604,000 |
606,000 |
508,700 |
704,000 |
706,000 |
601,200 |
|||
606,000 |
608,000 |
510,550 |
706,000 |
708,000 |
603,050 |