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 |
6,000 |
10 |
|
500 |
1,000 |
50 |
10 |
23,000 |
23,500 |
2,300 |
10 |
61,000 |
62,000 |
6,100 |
10 |
1,000 |
1,500 |
100 |
10 |
23,500 |
24,000 |
2,350 |
10 |
62,000 |
63,000 |
6,200 |
10 |
1,500 |
2,000 |
150 |
10 |
24,000 |
24,500 |
2,400 |
10 |
63,000 |
64,000 |
6,300 |
10 |
2,000 |
2,500 |
200 |
10 |
24,500 |
25,000 |
2,450 |
10 |
64,000 |
65,000 |
6,400 |
10 |
2,500 |
3,000 |
250 |
10 |
25,000 |
25,500 |
2,500 |
10 |
65,000 |
66,000 |
6,500 |
10 |
3,000 |
3,500 |
300 |
10 |
25,500 |
26,000 |
2,550 |
10 |
66,000 |
67,000 |
6,600 |
10 |
3,500 |
4,000 |
350 |
10 |
26,000 |
26,500 |
2,600 |
10 |
67,000 |
68,000 |
6,700 |
10 |
4,000 |
4,500 |
400 |
10 |
26,500 |
27,000 |
2,650 |
10 |
68,000 |
69,000 |
6,800 |
10 |
4,500 |
5,000 |
450 |
10 |
27,000 |
27,500 |
2,700 |
10 |
69,000 |
70,000 |
6,900 |
10 |
5,000 |
5,500 |
500 |
10 |
27,500 |
28,000 |
2,750 |
10 |
70,000 |
71,000 |
7,000 |
10 |
5,500 |
6,000 |
550 |
10 |
28,000 |
28,500 |
2,800 |
10 |
71,000 |
72,000 |
7,100 |
10 |
6,000 |
6,500 |
600 |
10 |
28,500 |
29,000 |
2,850 |
10 |
72,000 |
73,000 |
7,200 |
10 |
6,500 |
7,000 |
650 |
10 |
29,000 |
29,500 |
2,900 |
10 |
73,000 |
74,000 |
7,300 |
10 |
7,000 |
7,500 |
700 |
10 |
29,500 |
30,000 |
2,950 |
10 |
74,000 |
75,000 |
7,400 |
10 |
7,500 |
8,000 |
750 |
10 |
30,000 |
31,000 |
3,000 |
10 |
75,000 |
76,000 |
7,500 |
10 |
8,000 |
8,500 |
800 |
10 |
31,000 |
32,000 |
3,100 |
10 |
76,000 |
77,000 |
7,600 |
10 |
8,500 |
9,000 |
850 |
10 |
32,000 |
33,000 |
3,200 |
10 |
77,000 |
78,000 |
7,700 |
10 |
9,000 |
9,500 |
900 |
10 |
33,000 |
34,000 |
3,300 |
10 |
78,000 |
79,000 |
7,800 |
10 |
9,500 |
10,000 |
950 |
10 |
34,000 |
35,000 |
3,400 |
10 |
79,000 |
80,000 |
7,900 |
10 |
10,000 |
10,500 |
1,000 |
10 |
35,000 |
36,000 |
3,500 |
10 |
80,000 |
81,000 |
8,000 |
10 |
10,500 |
11,000 |
1,050 |
10 |
36,000 |
37,000 |
3,600 |
10 |
81,000 |
82,000 |
8,100 |
10 |
11,000 |
11,500 |
1,100 |
10 |
37,000 |
38,000 |
3,700 |
10 |
82,000 |
83,000 |
8,200 |
10 |
11,500 |
12,000 |
1,150 |
10 |
38,000 |
39,000 |
3,800 |
10 |
83,000 |
84,000 |
8,300 |
10 |
12,000 |
12,500 |
1,200 |
10 |
39,000 |
40,000 |
3,900 |
10 |
84,000 |
85,000 |
8,400 |
10 |
12,500 |
13,000 |
1,250 |
10 |
40,000 |
41,000 |
4,000 |
10 |
85,000 |
86,000 |
8,500 |
10 |
13,000 |
13,500 |
1,300 |
10 |
41,000 |
42,000 |
4,100 |
10 |
86,000 |
87,000 |
8,600 |
10 |
13,500 |
14,000 |
1,350 |
10 |
42,000 |
43,000 |
4,200 |
10 |
87,000 |
88,000 |
8,700 |
10 |
14,000 |
14,500 |
1,400 |
10 |
43,000 |
44,000 |
4,300 |
10 |
88,000 |
89,000 |
8,800 |
10 |
14,500 |
15,000 |
1,450 |
10 |
44,000 |
45,000 |
4,400 |
10 |
89,000 |
90,000 |
8,900 |
10 |
15,000 |
15,500 |
1,500 |
10 |
45,000 |
46,000 |
4,500 |
10 |
90,000 |
92,000 |
9,000 |
10 |
15,500 |
16,000 |
1,550 |
10 |
46,000 |
47,000 |
4,600 |
10 |
92,000 |
94,000 |
9,200 |
10 |
16,000 |
16,500 |
1,600 |
10 |
47,000 |
48,000 |
4,700 |
10 |
94,000 |
96,000 |
9,400 |
10 |
16,500 |
17,000 |
1,650 |
10 |
48,000 |
49,000 |
4,800 |
10 |
96,000 |
98,000 |
9,600 |
10 |
17,000 |
17,500 |
1,700 |
10 |
49,000 |
50,000 |
4,900 |
10 |
98,000 |
100,000 |
9,800 |
10 |
17,500 |
18,000 |
1,750 |
10 |
50,000 |
51,000 |
5,000 |
10 |
100,000 |
102,000 |
10,000 |
10 |
18,000 |
18,500 |
1,800 |
10 |
51,000 |
52,000 |
5,100 |
10 |
102,000 |
104,000 |
10,300 |
10 |
18,500 |
19,000 |
1,850 |
10 |
52,000 |
53,000 |
5,200 |
10 |
104,000 |
106,000 |
10,600 |
10 |
19,000 |
19,500 |
1,900 |
10 |
53,000 |
54,000 |
5,300 |
10 |
106,000 |
108,000 |
10,900 |
10 |
19,500 |
20,000 |
1,950 |
10 |
54,000 |
55,000 |
5,400 |
10 |
108,000 |
110,000 |
11,200 |
10 |
20,000 |
20,500 |
2,000 |
10 |
55,000 |
56,000 |
5,500 |
10 |
110,000 |
112,000 |
11,500 |
10 |
20,500 |
21,000 |
2,050 |
10 |
56,000 |
57,000 |
5,600 |
10 |
112,000 |
114,000 |
11,800 |
10 |
21,000 |
21,500 |
2,100 |
10 |
57,000 |
58,000 |
5,700 |
10 |
114,000 |
116,000 |
12,100 |
10 |
21,500 |
22,000 |
2,150 |
10 |
58,000 |
59,000 |
5,800 |
10 |
116,000 |
118,000 |
12,400 |
10 |
22,000 |
22,500 |
2,200 |
10 |
59,000 |
60,000 |
5,900 |
10 |
118,000 |
120,000 |
12,700 |
10 |
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 |
13,000 |
10 |
210,000 |
213,000 |
27,000 |
12 |
345,000 |
348,000 |
54,000 |
15 |
122,000 |
124,000 |
13,300 |
10 |
213,000 |
216,000 |
27,600 |
12 |
348,000 |
351,000 |
54,600 |
15 |
124,000 |
126,000 |
13,600 |
10 |
216,000 |
219,000 |
28,200 |
13 |
351,000 |
354,000 |
55,200 |
15 |
126,000 |
128,000 |
13,900 |
11 |
219,000 |
222,000 |
28,800 |
13 |
354,000 |
357,000 |
55,800 |
15 |
128,000 |
130,000 |
14,200 |
11 |
222,000 |
225,000 |
29,400 |
13 |
357,000 |
360,000 |
56,400 |
15 |
130,000 |
132,000 |
14,500 |
11 |
225,000 |
228,000 |
30,000 |
13 |
360,000 |
363,000 |
57,000 |
15 |
132,000 |
134,000 |
14,800 |
11 |
228,000 |
231,000 |
30,600 |
13 |
363,000 |
366,000 |
57,600 |
15 |
134,000 |
136,000 |
15,100 |
11 |
231,000 |
234,000 |
31,200 |
13 |
366,000 |
369,000 |
58,200 |
15 |
136,000 |
138,000 |
15,400 |
11 |
234,000 |
237,000 |
31,800 |
13 |
369,000 |
372,000 |
58,800 |
15 |
138,000 |
140,000 |
15,700 |
11 |
237,000 |
240,000 |
32,400 |
13 |
372,000 |
375,000 |
59,400 |
15 |
140,000 |
142,000 |
16,000 |
11 |
240,000 |
243,000 |
33,000 |
13 |
375,000 |
378,000 |
60,000 |
16 |
142,000 |
144,000 |
16,300 |
11 |
243,000 |
246,000 |
33,600 |
13 |
378,000 |
381,000 |
60,600 |
16 |
144,000 |
146,000 |
16,600 |
11 |
246,000 |
249,000 |
34,200 |
13 |
381,000 |
384,000 |
61,200 |
16 |
146,000 |
148,000 |
16,900 |
11 |
249,000 |
252,000 |
34,800 |
13 |
384,000 |
387,000 |
61,800 |
16 |
148,000 |
150,000 |
17,200 |
11 |
252,000 |
255,000 |
35,400 |
14 |
387,000 |
390,000 |
62,400 |
16 |
150,000 |
152,000 |
17,500 |
11 |
255,000 |
258,000 |
36,000 |
14 |
390,000 |
394,000 |
63,000 |
16 |
152,000 |
154,000 |
17,800 |
11 |
258,000 |
261,000 |
36,600 |
14 |
394,000 |
398,000 |
63,800 |
16 |
154,000 |
156,000 |
18,100 |
11 |
261,000 |
264,000 |
37,200 |
14 |
398,000 |
402,000 |
64,600 |
16 |
156,000 |
158,000 |
18,400 |
11 |
264,000 |
267,000 |
37,800 |
14 |
402,000 |
406,000 |
65,400 |
16 |
158,000 |
160,000 |
18,700 |
11 |
267,000 |
270,000 |
38,400 |
14 |
406,000 |
410,000 |
66,200 |
16 |
160,000 |
162,000 |
19,000 |
11 |
270,000 |
273,000 |
39,000 |
14 |
410,000 |
414,000 |
67,000 |
16 |
162,000 |
164,000 |
19,300 |
11 |
273,000 |
276,000 |
39,600 |
14 |
414,000 |
418,000 |
67,800 |
16 |
164,000 |
166,000 |
19,600 |
11 |
276,000 |
279,000 |
40,200 |
14 |
418,000 |
422,000 |
68,600 |
16 |
166,000 |
168,000 |
19,900 |
11 |
279,000 |
282,000 |
40,800 |
14 |
422,000 |
426,000 |
69,400 |
16 |
168,000 |
170,000 |
20,200 |
12 |
282,000 |
285,000 |
41,400 |
14 |
426,000 |
430,000 |
70,200 |
16 |
170,000 |
172,000 |
20,500 |
12 |
285,000 |
288,000 |
42,000 |
14 |
430,000 |
434,000 |
71,000 |
16 |
172,000 |
174,000 |
20,800 |
12 |
288,000 |
291,000 |
42,600 |
14 |
434,000 |
438,000 |
71,800 |
16 |
174,000 |
176,000 |
21,100 |
12 |
291,000 |
294,000 |
43,200 |
14 |
438,000 |
442,000 |
72,600 |
16 |
176,000 |
178,000 |
21,400 |
12 |
294,000 |
297,000 |
43,800 |
14 |
442,000 |
446,000 |
73,400 |
16 |
178,000 |
180,000 |
21,700 |
12 |
297,000 |
300,000 |
44,400 |
14 |
446,000 |
450,000 |
74,200 |
16 |
180,000 |
182,000 |
22,000 |
12 |
300,000 |
303,000 |
45,000 |
15 |
450,000 |
454,000 |
75,000 |
16 |
182,000 |
184,000 |
22,300 |
12 |
303,000 |
306,000 |
45,600 |
15 |
454,000 |
458,000 |
75,800 |
16 |
184,000 |
186,000 |
22,600 |
12 |
306,000 |
309,000 |
46,200 |
15 |
458,000 |
462,000 |
76,600 |
16 |
186,000 |
188,000 |
22,900 |
12 |
309,000 |
312,000 |
46,800 |
15 |
462,000 |
466,000 |
77,400 |
16 |
188,000 |
190,000 |
23,200 |
12 |
312,000 |
315,000 |
47,400 |
15 |
466,000 |
470,000 |
78,200 |
16 |
190,000 |
192,000 |
23,500 |
12 |
315,000 |
318,000 |
48,000 |
15 |
470,000 |
474,000 |
79,000 |
16 |
192,000 |
194,000 |
23,800 |
12 |
318,000 |
321,000 |
48,600 |
15 |
474,000 |
478,000 |
79,800 |
16 |
194,000 |
196,000 |
24,100 |
12 |
321,000 |
324,000 |
49,200 |
15 |
478,000 |
482,000 |
80,600 |
16 |
196,000 |
198,000 |
24,400 |
12 |
324,000 |
327,000 |
49,800 |
15 |
482,000 |
486,000 |
81,400 |
16 |
198,000 |
200,000 |
24,700 |
12 |
327,000 |
330,000 |
50,400 |
15 |
486,000 |
490,000 |
82,200 |
16 |
200,000 |
202,000 |
25,000 |
12 |
330,000 |
333,000 |
51,000 |
15 |
490,000 |
494,000 |
83,000 |
16 |
202,000 |
204,000 |
25,400 |
12 |
333,000 |
336,000 |
51,600 |
15 |
494,000 |
498,000 |
83,800 |
16 |
204,000 |
206,000 |
25,800 |
12 |
336,000 |
339,000 |
52,200 |
15 |
498,000 |
502,000 |
84,600 |
16 |
206,000 |
208,000 |
26,200 |
12 |
339,000 |
342,000 |
52,800 |
15 |
502,000 |
506,000 |
85,500 |
17 |
208,000 |
210,000 |
26,600 |
12 |
342,000 |
345,000 |
53,400 |
15 |
506,000 |
510,000 |
86,500 |
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 |
87,500 |
17 |
655,000 |
660,000 |
123,750 |
18 |
830,000 |
835,000 |
167,500 |
20 |
514,000 |
518,000 |
88,500 |
17 |
660,000 |
665,000 |
125,000 |
18 |
835,000 |
840,000 |
168,750 |
20 |
518,000 |
522,000 |
89,500 |
17 |
665,000 |
670,000 |
126,250 |
18 |
840,000 |
845,000 |
170,000 |
20 |
522,000 |
526,000 |
90,500 |
17 |
670,000 |
675,000 |
127,500 |
19 |
845,000 |
850,000 |
171,250 |
20 |
526,000 |
530,000 |
91,500 |
17 |
675,000 |
680,000 |
128,750 |
19 |
850,000 |
855,000 |
172,500 |
20 |
530,000 |
534,000 |
92,500 |
17 |
680,000 |
685,000 |
130,000 |
19 |
855,000 |
860,000 |
173,750 |
20 |
534,000 |
538,000 |
93,500 |
17 |
685,000 |
690,000 |
131,250 |
19 |
860,000 |
865,000 |
175,000 |
20 |
538,000 |
542,000 |
94,500 |
17 |
690,000 |
695,000 |
132,500 |
19 |
865,000 |
870,000 |
176,250 |
20 |
542,000 |
546,000 |
95,500 |
17 |
695,000 |
700,000 |
133,750 |
19 |
870,000 |
875,000 |
177,500 |
20 |
546,000 |
550,000 |
96,500 |
17 |
700,000 |
705,000 |
135,000 |
19 |
875,000 |
880,000 |
178,750 |
20 |
550,000 |
554,000 |
97,500 |
17 |
705,000 |
710,000 |
136,250 |
19 |
880,000 |
885,000 |
180,000 |
20 |
554,000 |
558,000 |
98,500 |
17 |
710,000 |
715,000 |
137,500 |
19 |
885,000 |
890,000 |
181,250 |
20 |
558,000 |
562,000 |
99,500 |
17 |
715,000 |
720,000 |
138,750 |
19 |
890,000 |
895,000 |
182,500 |
20 |
562,000 |
566,000 |
100,500 |
17 |
720,000 |
725,000 |
140,000 |
19 |
895,000 |
900,000 |
183,750 |
20 |
566,000 |
570,000 |
101,500 |
17 |
725,000 |
730,000 |
141,250 |
19 |
900,000 |
905,000 |
185,000 |
20 |
570,000 |
574,000 |
102,500 |
17 |
730,000 |
735,000 |
142,500 |
19 |
905,000 |
910,000 |
186,250 |
20 |
574,000 |
578,000 |
103,500 |
18 |
735,000 |
740,000 |
143,750 |
19 |
910,000 |
915,000 |
187,500 |
20 |
578,000 |
582,000 |
104,500 |
18 |
740,000 |
745,000 |
145,000 |
19 |
915,000 |
920,000 |
188,750 |
20 |
582,000 |
586,000 |
105,500 |
18 |
745,000 |
750,000 |
146,250 |
19 |
920,000 |
925,000 |
190,000 |
20 |
586,000 |
590,000 |
106,500 |
18 |
750,000 |
755,000 |
147,500 |
19 |
925,000 |
930,000 |
191,250 |
20 |
590,000 |
594,000 |
107,500 |
18 |
755,000 |
760,000 |
148,750 |
19 |
930,000 |
935,000 |
192,500 |
20 |
594,000 |
598,000 |
108,500 |
18 |
760,000 |
765,000 |
150,000 |
19 |
935,000 |
940,000 |
193,750 |
20 |
598,000 |
602,000 |
109,500 |
18 |
765,000 |
770,000 |
151,250 |
19 |
940,000 |
945,000 |
195,000 |
20 |
602,000 |
606,000 |
110,500 |
18 |
770,000 |
775,000 |
152,500 |
19 |
945,000 |
950,000 |
196,250 |
20 |
606,000 |
610,000 |
111,500 |
18 |
775,000 |
780,000 |
153,750 |
19 |
950,000 |
955,000 |
197,500 |
20 |
610,000 |
614,000 |
112,500 |
18 |
780,000 |
785,000 |
155,000 |
19 |
955,000 |
960,000 |
198,750 |
20 |
614,000 |
618,000 |
113,500 |
18 |
785,000 |
790,000 |
156,250 |
19 |
960,000 |
965,000 |
200,000 |
20 |
618,000 |
622,000 |
114,500 |
18 |
790,000 |
795,000 |
157,500 |
19 |
965,000 |
970,000 |
201,250 |
20 |
622,000 |
626,000 |
115,500 |
18 |
795,000 |
800,000 |
158,750 |
19 |
970,000 |
975,000 |
202,500 |
20 |
626,000 |
630,000 |
116,500 |
18 |
800,000 |
805,000 |
160,000 |
20 |
975,000 |
980,000 |
203,750 |
20 |
630,000 |
635,000 |
117,500 |
18 |
805,000 |
810,000 |
161,250 |
20 |
980,000 |
985,000 |
205,000 |
20 |
635,000 |
640,000 |
118,750 |
18 |
810,000 |
815,000 |
162,500 |
20 |
985,000 |
990,000 |
206,250 |
20 |
640,000 |
645,000 |
120,000 |
18 |
815,000 |
820,000 |
163,750 |
20 |
990,000 |
995,000 |
207,500 |
20 |
645,000 |
650,000 |
121,250 |
18 |
820,000 |
825,000 |
165,000 |
20 |
995,000 |
1,000,000 |
208,750 |
20 |
650,000 |
655,000 |
122,500 |
18 |
825,000 |
830,000 |
166,250 |
20 |
1,000,000円 |
210,000 |
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 |
34,500 |
122,000 |
124,000 |
12,200 |
213,000 |
216,000 |
21,300 |
348,000 |
351,000 |
34,800 |
124,000 |
126,000 |
12,400 |
216,000 |
219,000 |
21,600 |
351,000 |
354,000 |
35,100 |
126,000 |
128,000 |
12,600 |
219,000 |
222,000 |
21,900 |
354,000 |
357,000 |
35,400 |
128,000 |
130,000 |
12,800 |
222,000 |
225,000 |
22,200 |
357,000 |
360,000 |
35,700 |
130,000 |
132,000 |
13,000 |
225,000 |
228,000 |
22,500 |
360,000 |
363,000 |
36,000 |
132,000 |
134,000 |
13,200 |
228,000 |
231,000 |
22,800 |
363,000 |
366,000 |
36,300 |
134,000 |
136,000 |
13,400 |
231,000 |
234,000 |
23,100 |
366,000 |
369,000 |
36,600 |
136,000 |
138,000 |
13,600 |
234,000 |
237,000 |
23,400 |
369,000 |
372,000 |
36,900 |
138,000 |
140,000 |
13,800 |
237,000 |
240,000 |
23,700 |
372,000 |
375,000 |
37,200 |
140,000 |
142,000 |
14,000 |
240,000 |
243,000 |
24,000 |
375,000 |
378,000 |
37,500 |
142,000 |
144,000 |
14,200 |
243,000 |
246,000 |
24,300 |
378,000 |
381,000 |
37,800 |
144,000 |
146,000 |
14,400 |
246,000 |
249,000 |
24,600 |
381,000 |
384,000 |
38,100 |
146,000 |
148,000 |
14,600 |
249,000 |
252,000 |
24,900 |
384,000 |
387,000 |
38,400 |
148,000 |
150,000 |
14,800 |
252,000 |
255,000 |
25,200 |
387,000 |
390,000 |
38,700 |
150,000 |
152,000 |
15,000 |
255,000 |
258,000 |
25,500 |
390,000 |
394,000 |
39,000 |
152,000 |
154,000 |
15,200 |
258,000 |
261,000 |
25,800 |
394,000 |
398,000 |
39,400 |
154,000 |
156,000 |
15,400 |
261,000 |
264,000 |
26,100 |
398,000 |
402,000 |
39,800 |
156,000 |
158,000 |
15,600 |
264,000 |
267,000 |
26,400 |
402,000 |
406,000 |
40,200 |
158,000 |
160,000 |
15,800 |
267,000 |
270,000 |
26,700 |
406,000 |
410,000 |
40,600 |
160,000 |
162,000 |
16,000 |
270,000 |
273,000 |
27,000 |
410,000 |
414,000 |
41,000 |
162,000 |
164,000 |
16,200 |
273,000 |
276,000 |
27,300 |
414,000 |
418,000 |
41,400 |
164,000 |
166,000 |
16,400 |
276,000 |
279,000 |
27,600 |
418,000 |
422,000 |
41,800 |
166,000 |
168,000 |
16,600 |
279,000 |
282,000 |
27,900 |
422,000 |
426,000 |
42,200 |
168,000 |
170,000 |
16,800 |
282,000 |
285,000 |
28,200 |
426,000 |
430,000 |
42,600 |
170,000 |
172,000 |
17,000 |
285,000 |
288,000 |
28,500 |
430,000 |
434,000 |
43,000 |
172,000 |
174,000 |
17,200 |
288,000 |
291,000 |
28,800 |
434,000 |
438,000 |
43,400 |
174,000 |
176,000 |
17,400 |
291,000 |
294,000 |
29,100 |
438,000 |
442,000 |
43,800 |
176,000 |
178,000 |
17,600 |
294,000 |
297,000 |
29,400 |
442,000 |
446,000 |
44,200 |
178,000 |
180,000 |
17,800 |
297,000 |
300,000 |
29,700 |
446,000 |
450,000 |
44,600 |
180,000 |
182,000 |
18,000 |
300,000 |
303,000 |
30,000 |
450,000 |
454,000 |
45,000 |
182,000 |
184,000 |
18,200 |
303,000 |
306,000 |
30,300 |
454,000 |
458,000 |
45,400 |
184,000 |
186,000 |
18,400 |
306,000 |
309,000 |
30,600 |
458,000 |
462,000 |
45,800 |
186,000 |
188,000 |
18,600 |
309,000 |
312,000 |
30,900 |
462,000 |
466,000 |
46,200 |
188,000 |
190,000 |
18,800 |
312,000 |
315,000 |
31,200 |
466,000 |
470,000 |
46,600 |
190,000 |
192,000 |
19,000 |
315,000 |
318,000 |
31,500 |
470,000 |
474,000 |
47,000 |
192,000 |
194,000 |
19,200 |
318,000 |
321,000 |
31,800 |
474,000 |
478,000 |
47,400 |
194,000 |
196,000 |
19,400 |
321,000 |
324,000 |
32,100 |
478,000 |
482,000 |
47,800 |
196,000 |
198,000 |
19,600 |
324,000 |
327,000 |
32,400 |
482,000 |
486,000 |
48,200 |
198,000 |
200,000 |
19,800 |
327,000 |
330,000 |
32,700 |
486,000 |
490,000 |
48,600 |
200,000 |
202,000 |
20,000 |
330,000 |
333,000 |
33,000 |
490,000 |
494,000 |
49,000 |
202,000 |
204,000 |
20,200 |
333,000 |
336,000 |
33,300 |
494,000 |
498,000 |
49,400 |
204,000 |
206,000 |
20,400 |
336,000 |
339,000 |
33,600 |
498,000 |
502,000 |
49,800 |
206,000 |
208,000 |
20,600 |
339,000 |
342,000 |
33,900 |
502,000 |
506,000 |
50,300 |
208,000 |
210,000 |
20,800 |
342,000 |
345,000 |
34,200 |
506,000 |
510,000 |
50,900 |
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 |
51,500 |
655,000 |
660,000 |
73,250 |
830,000 |
835,000 |
99,500 |
514,000 |
518,000 |
52,100 |
660,000 |
665,000 |
74,000 |
835,000 |
840,000 |
100,250 |
518,000 |
522,000 |
52,700 |
665,000 |
670,000 |
74,750 |
840,000 |
845,000 |
101,000 |
522,000 |
526,000 |
53,300 |
670,000 |
675,000 |
75,500 |
845,000 |
850,000 |
101,750 |
526,000 |
530,000 |
53,900 |
675,000 |
680,000 |
76,250 |
850,000 |
855,000 |
102,500 |
530,000 |
534,000 |
54,500 |
680,000 |
685,000 |
77,000 |
855,000 |
860,000 |
103,250 |
534,000 |
538,000 |
55,100 |
685,000 |
690,000 |
77,750 |
860,000 |
865,000 |
104,000 |
538,000 |
542,000 |
55,700 |
690,000 |
695,000 |
78,500 |
865,000 |
870,000 |
104,750 |
542,000 |
546,000 |
56,300 |
695,000 |
700,000 |
79,250 |
870,000 |
875,000 |
105,500 |
546,000 |
550,000 |
56,900 |
700,000 |
705,000 |
80,000 |
875,000 |
880,000 |
106,250 |
550,000 |
554,000 |
57,500 |
705,000 |
710,000 |
80,750 |
880,000 |
885,000 |
107,000 |
554,000 |
558,000 |
58,100 |
710,000 |
715,000 |
81,500 |
885,000 |
890,000 |
107,750 |
558,000 |
562,000 |
58,700 |
715,000 |
720,000 |
82,250 |
890,000 |
895,000 |
108,500 |
562,000 |
566,000 |
59,300 |
720,000 |
725,000 |
83,000 |
895,000 |
900,000 |
109,250 |
566,000 |
570,000 |
59,900 |
725,000 |
730,000 |
83,750 |
900,000 |
905,000 |
110,000 |
570,000 |
574,000 |
60,500 |
730,000 |
735,000 |
84,500 |
905,000 |
910,000 |
110,750 |
574,000 |
578,000 |
61,100 |
735,000 |
740,000 |
85,250 |
910,000 |
915,000 |
111,500 |
578,000 |
582,000 |
61,700 |
740,000 |
745,000 |
86,000 |
915,000 |
920,000 |
112,250 |
582,000 |
586,000 |
62,300 |
745,000 |
750,000 |
86,750 |
920,000 |
925,000 |
113,000 |
586,000 |
590,000 |
62,900 |
750,000 |
755,000 |
87,500 |
925,000 |
930,000 |
113,750 |
590,000 |
594,000 |
63,500 |
755,000 |
760,000 |
88,250 |
930,000 |
935,000 |
114,500 |
594,000 |
598,000 |
64,100 |
760,000 |
765,000 |
89,000 |
935,000 |
940,000 |
115,250 |
598,000 |
602,000 |
64,700 |
765,000 |
770,000 |
89,750 |
940,000 |
945,000 |
116,000 |
602,000 |
606,000 |
65,300 |
770,000 |
775,000 |
90,500 |
945,000 |
950,000 |
116,750 |
606,000 |
610,000 |
65,900 |
775,000 |
780,000 |
91,250 |
950,000 |
955,000 |
117,500 |
610,000 |
614,000 |
66,500 |
780,000 |
785,000 |
92,000 |
955,000 |
960,000 |
118,250 |
614,000 |
618,000 |
67,100 |
785,000 |
790,000 |
92,750 |
960,000 |
965,000 |
119,000 |
618,000 |
622,000 |
67,700 |
790,000 |
795,000 |
93,500 |
965,000 |
970,000 |
119,750 |
622,000 |
626,000 |
68,300 |
795,000 |
800,000 |
94,250 |
970,000 |
975,000 |
120,500 |
626,000 |
630,000 |
68,900 |
800,000 |
805,000 |
95,000 |
975,000 |
980,000 |
121,250 |
630,000 |
635,000 |
69,500 |
805,000 |
810,000 |
95,750 |
980,000 |
985,000 |
122,000 |
635,000 |
640,000 |
70,250 |
810,000 |
815,000 |
96,500 |
985,000 |
990,000 |
122,750 |
640,000 |
645,000 |
71,000 |
815,000 |
820,000 |
97,250 |
990,000 |
995,000 |
123,500 |
645,000 |
650,000 |
71,750 |
820,000 |
825,000 |
98,000 |
995,000 |
1,000,000 |
124,250 |
650,000 |
655,000 |
72,500 |
825,000 |
830,000 |
98,750 |
1,000,000円 |
125,000 |
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 |
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 |
760 |
9,700 |
9,900 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
776 |
9,900 |
10,100 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
792 |
10,100 |
10,300 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
824 |
10,300 |
10,500 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
856 |
10,500 |
10,700 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
888 |
10,700 |
10,900 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
920 |
10,900 |
11,100 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
952 |
11,100 |
11,300 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
984 |
11,300 |
11,500 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,016 |
11,500 |
11,700 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,048 |
11,700 |
11,900 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,080 |
11,900 |
12,100 |
210 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,112 |
12,100 |
12,300 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,144 |
12,300 |
12,500 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,176 |
12,500 |
12,700 |
260 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,208 |
12,700 |
12,900 |
270 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,240 |
12,900 |
13,100 |
290 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,272 |
13,100 |
13,300 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,304 |
13,300 |
13,500 |
320 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,336 |
13,500 |
13,700 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,368 |
13,700 |
13,900 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,400 |
13,900 |
14,100 |
370 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,432 |
14,100 |
14,300 |
390 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,464 |
14,300 |
14,500 |
400 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,496 |
14,500 |
14,700 |
420 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,528 |
14,700 |
14,900 |
430 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,560 |
14,900 |
15,100 |
450 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,592 |
15,100 |
15,300 |
470 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,624 |
15,300 |
15,500 |
480 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,672 |
15,500 |
15,900 |
510 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,720 |
15,900 |
16,300 |
540 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,816 |
16,300 |
16,700 |
570 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,912 |
16,700 |
17,100 |
600 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,009 |
17,100 |
17,500 |
630 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,121 |
17,500 |
17,900 |
670 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,233 |
17,900 |
18,300 |
700 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,345 |
18,300 |
18,700 |
730 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,457 |
18,700 |
19,100 |
760 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,569 |
19,100 |
19,500 |
790 |
210 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,681 |
19,500 |
19,900 |
830 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,793 |
19,900 |
20,300 |
870 |
270 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,901 |
20,300 |
20,700 |
920 |
310 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,997 |
20,700 |
21,100 |
970 |
340 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,093 |
21,100 |
21,500 |
1,010 |
370 |
120 |
0 |
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 |
1,060 |
400 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,285 |
21,900 |
22,300 |
1,110 |
430 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,381 |
22,300 |
22,700 |
1,160 |
470 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,477 |
22,700 |
23,100 |
1,210 |
500 |
250 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,573 |
23,100 |
23,500 |
1,250 |
530 |
280 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,669 |
23,500 |
23,900 |
1,300 |
560 |
310 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,765 |
23,900 |
24,300 |
1,350 |
590 |
340 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,861 |
24,300 |
24,700 |
1,400 |
630 |
380 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,957 |
24,700 |
25,100 |
1,450 |
660 |
410 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,053 |
25,100 |
25,500 |
1,490 |
690 |
440 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,149 |
25,500 |
25,900 |
1,540 |
720 |
470 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,245 |
25,900 |
26,300 |
1,590 |
750 |
500 |
250 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,341 |
26,300 |
26,700 |
1,640 |
790 |
540 |
290 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
4,437 |
26,700 |
27,100 |
1,690 |
820 |
570 |
320 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
4,533 |
27,100 |
27,500 |
1,730 |
860 |
600 |
350 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
4,629 |
27,500 |
28,100 |
1,790 |
920 |
640 |
390 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
4,725 |
28,100 |
28,700 |
1,870 |
990 |
690 |
440 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
4,869 |
28,700 |
29,300 |
1,940 |
1,060 |
740 |
490 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
5,013 |
29,300 |
29,900 |
2,010 |
1,130 |
780 |
530 |
280 |
30 |
0 |
0 |
0 |
0 |
0 |
5,168 |
29,900 |
30,500 |
2,080 |
1,210 |
830 |
580 |
330 |
80 |
0 |
0 |
0 |
0 |
0 |
5,366 |
30,500 |
31,100 |
2,180 |
1,280 |
900 |
630 |
380 |
130 |
0 |
0 |
0 |
0 |
0 |
5,552 |
31,100 |
31,700 |
2,270 |
1,350 |
980 |
680 |
430 |
180 |
0 |
0 |
0 |
0 |
0 |
5,726 |
31,700 |
32,300 |
2,370 |
1,420 |
1,050 |
730 |
480 |
230 |
0 |
0 |
0 |
0 |
0 |
5,900 |
32,300 |
32,900 |
2,470 |
1,490 |
1,120 |
770 |
520 |
270 |
20 |
0 |
0 |
0 |
0 |
6,074 |
32,900 |
33,500 |
2,560 |
1,570 |
1,190 |
820 |
570 |
320 |
70 |
0 |
0 |
0 |
0 |
6,248 |
33,500 |
34,100 |
2,670 |
1,650 |
1,270 |
900 |
630 |
380 |
130 |
0 |
0 |
0 |
0 |
6,428 |
34,100 |
34,700 |
2,780 |
1,730 |
1,350 |
980 |
680 |
430 |
180 |
0 |
0 |
0 |
0 |
6,620 |
34,700 |
35,300 |
2,880 |
1,810 |
1,430 |
1,060 |
730 |
480 |
230 |
0 |
0 |
0 |
0 |
6,812 |
35,300 |
35,900 |
2,990 |
1,890 |
1,510 |
1,140 |
790 |
540 |
290 |
40 |
0 |
0 |
0 |
7,004 |
35,900 |
36,500 |
3,100 |
1,970 |
1,590 |
1,220 |
840 |
590 |
340 |
90 |
0 |
0 |
0 |
7,196 |
36,500 |
37,100 |
3,210 |
2,050 |
1,680 |
1,300 |
930 |
650 |
400 |
150 |
0 |
0 |
0 |
7,388 |
37,100 |
37,700 |
3,320 |
2,150 |
1,760 |
1,380 |
1,010 |
700 |
450 |
200 |
0 |
0 |
0 |
7,580 |
37,700 |
38,300 |
3,420 |
2,260 |
1,840 |
1,460 |
1,090 |
750 |
500 |
250 |
0 |
0 |
0 |
7,772 |
38,300 |
38,900 |
3,530 |
2,360 |
1,920 |
1,540 |
1,170 |
810 |
560 |
310 |
60 |
0 |
0 |
7,964 |
38,900 |
39,500 |
3,640 |
2,470 |
2,000 |
1,620 |
1,250 |
870 |
610 |
360 |
110 |
0 |
0 |
8,156 |
39,500 |
40,100 |
3,750 |
2,580 |
2,080 |
1,710 |
1,330 |
960 |
670 |
420 |
170 |
0 |
0 |
8,348 |
40,100 |
40,700 |
3,860 |
2,690 |
2,190 |
1,790 |
1,410 |
1,040 |
720 |
470 |
220 |
0 |
0 |
8,540 |
40,700 |
41,300 |
3,960 |
2,800 |
2,300 |
1,870 |
1,490 |
1,120 |
770 |
520 |
270 |
20 |
0 |
8,732 |
41,300 |
41,900 |
4,070 |
2,900 |
2,400 |
1,950 |
1,570 |
1,200 |
830 |
580 |
330 |
80 |
0 |
8,924 |
41,900 |
42,500 |
4,180 |
3,010 |
2,510 |
2,030 |
1,650 |
1,280 |
900 |
630 |
380 |
130 |
0 |
9,116 |
42,500 |
43,100 |
4,290 |
3,120 |
2,620 |
2,120 |
1,740 |
1,360 |
990 |
690 |
440 |
190 |
0 |
9,308 |
43,100 |
43,700 |
4,400 |
3,230 |
2,730 |
2,230 |
1,820 |
1,440 |
1,070 |
740 |
490 |
240 |
0 |
9,500 |
43,700 |
44,300 |
4,500 |
3,340 |
2,840 |
2,340 |
1,900 |
1,520 |
1,150 |
790 |
540 |
290 |
40 |
9,692 |
44,300 |
44,900 |
4,610 |
3,440 |
2,940 |
2,440 |
1,980 |
1,600 |
1,230 |
850 |
600 |
350 |
100 |
9,884 |
44,900 |
45,500 |
4,720 |
3,550 |
3,050 |
2,550 |
2,060 |
1,680 |
1,310 |
930 |
650 |
400 |
150 |
10,076 |
45,500 |
46,500 |
4,860 |
3,700 |
3,200 |
2,700 |
2,200 |
1,790 |
1,420 |
1,040 |
720 |
470 |
220 |
10,268 |
46,500 |
47,500 |
5,040 |
3,880 |
3,380 |
2,880 |
2,380 |
1,930 |
1,550 |
1,180 |
810 |
560 |
310 |
10,588 |
47,500 |
48,500 |
5,220 |
4,060 |
3,560 |
3,060 |
2,560 |
2,060 |
1,690 |
1,310 |
940 |
650 |
400 |
10,908 |
48,500 |
49,500 |
5,400 |
4,240 |
3,740 |
3,240 |
2,740 |
2,240 |
1,820 |
1,450 |
1,070 |
740 |
490 |
11,228 |
49,500 |
50,500 |
5,580 |
4,420 |
3,920 |
3,420 |
2,920 |
2,420 |
1,960 |
1,580 |
1,210 |
830 |
580 |
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 |
5,760 |
4,600 |
4,100 |
3,600 |
3,100 |
2,600 |
2,100 |
1,720 |
1,340 |
970 |
670 |
11,877 |
51,500 |
52,500 |
5,940 |
4,780 |
4,280 |
3,780 |
3,280 |
2,780 |
2,280 |
1,850 |
1,480 |
1,100 |
760 |
12,297 |
52,500 |
53,500 |
6,120 |
4,960 |
4,460 |
3,960 |
3,460 |
2,960 |
2,460 |
1,990 |
1,610 |
1,240 |
860 |
12,717 |
53,500 |
54,500 |
6,300 |
5,140 |
4,640 |
4,140 |
3,640 |
3,140 |
2,640 |
2,140 |
1,750 |
1,370 |
1,000 |
13,137 |
54,500 |
55,500 |
6,480 |
5,320 |
4,820 |
4,320 |
3,820 |
3,320 |
2,820 |
2,320 |
1,880 |
1,510 |
1,130 |
13,557 |
55,500 |
56,500 |
6,660 |
5,500 |
5,000 |
4,500 |
4,000 |
3,500 |
3,000 |
2,500 |
2,020 |
1,640 |
1,270 |
13,977 |
56,500 |
57,500 |
6,840 |
5,680 |
5,180 |
4,680 |
4,180 |
3,680 |
3,180 |
2,680 |
2,180 |
1,780 |
1,400 |
14,397 |
57,500 |
58,500 |
7,020 |
5,860 |
5,360 |
4,860 |
4,360 |
3,860 |
3,360 |
2,860 |
2,360 |
1,910 |
1,540 |
14,817 |
58,500 |
59,500 |
7,230 |
6,040 |
5,540 |
5,040 |
4,540 |
4,040 |
3,540 |
3,040 |
2,540 |
2,050 |
1,670 |
15,229 |
59,500 |
60,500 |
7,460 |
6,220 |
5,720 |
5,220 |
4,720 |
4,220 |
3,720 |
3,220 |
2,720 |
2,220 |
1,810 |
15,604 |
60,500 |
61,500 |
7,680 |
6,400 |
5,900 |
5,400 |
4,900 |
4,400 |
3,900 |
3,400 |
2,900 |
2,400 |
1,940 |
15,979 |
61,500 |
62,500 |
7,910 |
6,580 |
6,080 |
5,580 |
5,080 |
4,580 |
4,080 |
3,580 |
3,080 |
2,580 |
2,080 |
16,354 |
62,500 |
63,500 |
8,130 |
6,760 |
6,260 |
5,760 |
5,260 |
4,760 |
4,260 |
3,760 |
3,260 |
2,760 |
2,260 |
16,729 |
63,500 |
64,500 |
8,360 |
6,940 |
6,440 |
5,940 |
5,440 |
4,940 |
4,440 |
3,940 |
3,440 |
2,940 |
2,440 |
17,104 |
64,500 |
65,500 |
8,580 |
7,130 |
6,620 |
6,120 |
5,620 |
5,120 |
4,620 |
4,120 |
3,620 |
3,120 |
2,620 |
17,479 |
65,500 |
66,500 |
8,810 |
7,350 |
6,800 |
6,300 |
5,800 |
5,300 |
4,800 |
4,300 |
3,800 |
3,300 |
2,800 |
17,854 |
66,500 |
67,500 |
9,040 |
7,580 |
6,980 |
6,480 |
5,980 |
5,480 |
4,980 |
4,480 |
3,980 |
3,480 |
2,980 |
18,229 |
67,500 |
68,500 |
9,290 |
7,830 |
7,210 |
6,680 |
6,180 |
5,680 |
5,180 |
4,680 |
4,180 |
3,680 |
3,180 |
18,583 |
68,500 |
69,500 |
9,540 |
8,080 |
7,460 |
6,880 |
6,380 |
5,880 |
5,380 |
4,880 |
4,380 |
3,880 |
3,380 |
18,933 |
69,500 |
70,500 |
9,790 |
8,330 |
7,710 |
7,080 |
6,580 |
6,080 |
5,580 |
5,080 |
4,580 |
4,080 |
3,580 |
19,283 |
70,500 |
71,500 |
10,040 |
8,580 |
7,960 |
7,330 |
6,780 |
6,280 |
5,780 |
5,280 |
4,780 |
4,280 |
3,780 |
19,633 |
71,500 |
72,500 |
10,290 |
8,830 |
8,210 |
7,580 |
6,980 |
6,480 |
5,980 |
5,480 |
4,980 |
4,480 |
3,980 |
20,008 |
72,500 |
73,500 |
10,540 |
9,080 |
8,460 |
7,830 |
7,210 |
6,680 |
6,180 |
5,680 |
5,180 |
4,680 |
4,180 |
20,458 |
73,500 |
74,500 |
10,790 |
9,330 |
8,710 |
8,080 |
7,460 |
6,880 |
6,380 |
5,880 |
5,380 |
4,880 |
4,380 |
20,908 |
74,500 |
75,500 |
11,040 |
9,580 |
8,960 |
8,330 |
7,710 |
7,080 |
6,580 |
6,080 |
5,580 |
5,080 |
4,580 |
21,358 |
75,500 |
76,500 |
11,290 |
9,830 |
9,210 |
8,580 |
7,960 |
7,330 |
6,780 |
6,280 |
5,780 |
5,280 |
4,780 |
21,808 |
76,500 |
78,000 |
11,600 |
10,150 |
9,520 |
8,900 |
8,270 |
7,650 |
7,030 |
6,530 |
6,030 |
5,530 |
5,030 |
22,258 |
78,000 |
79,500 |
11,980 |
10,520 |
9,900 |
9,270 |
8,650 |
8,020 |
7,400 |
6,830 |
6,330 |
5,830 |
5,330 |
22,933 |
79,500 |
81,000 |
12,350 |
10,900 |
10,270 |
9,650 |
9,020 |
8,400 |
7,770 |
7,150 |
6,630 |
6,130 |
5,630 |
23,608 |
81,000 |
82,500 |
12,730 |
11,270 |
10,650 |
10,020 |
9,400 |
8,770 |
8,150 |
7,520 |
6,930 |
6,430 |
5,930 |
24,283 |
82,500 |
84,000 |
13,100 |
11,650 |
11,020 |
10,400 |
9,770 |
9,150 |
8,520 |
7,900 |
7,270 |
6,730 |
6,230 |
24,958 |
84,000 |
85,500 |
13,480 |
12,020 |
11,400 |
10,770 |
10,150 |
9,520 |
8,900 |
8,270 |
7,650 |
7,030 |
6,530 |
25,633 |
85,500 |
87,000 |
13,850 |
12,400 |
11,770 |
11,150 |
10,520 |
9,900 |
9,270 |
8,650 |
8,020 |
7,400 |
6,830 |
26,308 |
87,000 |
88,500 |
14,230 |
12,770 |
12,150 |
11,520 |
10,900 |
10,270 |
9,650 |
9,020 |
8,400 |
7,770 |
7,150 |
26,983 |
88,500 |
90,000 |
14,600 |
13,150 |
12,520 |
11,900 |
11,270 |
10,650 |
10,020 |
9,400 |
8,770 |
8,150 |
7,520 |
27,658 |
90,000 |
91,500 |
14,980 |
13,520 |
12,900 |
12,270 |
11,650 |
11,020 |
10,400 |
9,770 |
9,150 |
8,520 |
7,900 |
28,333 |
91,500 |
93,000 |
15,350 |
13,900 |
13,270 |
12,650 |
12,020 |
11,400 |
10,770 |
10,150 |
9,520 |
8,900 |
8,270 |
29,008 |
93,000 |
94,500 |
15,730 |
14,270 |
13,650 |
13,020 |
12,400 |
11,770 |
11,150 |
10,520 |
9,900 |
9,270 |
8,650 |
29,683 |
94,500 |
96,000 |
16,100 |
14,650 |
14,020 |
13,400 |
12,770 |
12,150 |
11,520 |
10,900 |
10,270 |
9,650 |
9,020 |
30,358 |
96,000 |
97,500 |
16,480 |
15,020 |
14,400 |
13,770 |
13,150 |
12,520 |
11,900 |
11,270 |
10,650 |
10,020 |
9,400 |
31,033 |
97,500 |
99,000 |
16,850 |
15,400 |
14,770 |
14,150 |
13,520 |
12,900 |
12,270 |
11,650 |
11,020 |
10,400 |
9,770 |
31,708 |
99,000 |
100,500 |
17,230 |
15,770 |
15,150 |
14,520 |
13,900 |
13,270 |
12,650 |
12,020 |
11,400 |
10,770 |
10,150 |
32,383 |
100,500 |
102,000 |
17,630 |
16,150 |
15,520 |
14,900 |
14,270 |
13,650 |
13,020 |
12,400 |
11,770 |
11,150 |
10,520 |
33,058 |
102,000 |
103,500 |
18,080 |
16,520 |
15,900 |
15,270 |
14,650 |
14,020 |
13,400 |
12,770 |
12,150 |
11,520 |
10,900 |
33,675 |
103,500 |
105,000 |
18,530 |
16,900 |
16,270 |
15,650 |
15,020 |
14,400 |
13,770 |
13,150 |
12,520 |
11,900 |
11,270 |
34,275 |
105,000 |
106,500 |
18,980 |
17,270 |
16,650 |
16,020 |
15,400 |
14,770 |
14,150 |
13,520 |
12,900 |
12,270 |
11,650 |
34,875 |
106,500 |
108,000 |
19,430 |
17,670 |
17,020 |
16,400 |
15,770 |
15,150 |
14,520 |
13,900 |
13,270 |
12,650 |
12,020 |
35,475 |
108,000 |
109,500 |
19,880 |
18,120 |
17,400 |
16,770 |
16,150 |
15,520 |
14,900 |
14,270 |
13,650 |
13,020 |
12,400 |
36,075 |
109,500 |
111,000 |
20,330 |
18,570 |
17,820 |
17,150 |
16,520 |
15,900 |
15,270 |
14,650 |
14,020 |
13,400 |
12,770 |
36,675 |
111,000 |
112,500 |
20,780 |
19,020 |
18,270 |
17,520 |
16,900 |
16,270 |
15,650 |
15,020 |
14,400 |
13,770 |
13,150 |
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 |
21,230 |
19,470 |
18,720 |
17,970 |
17,270 |
16,650 |
16,020 |
15,400 |
14,770 |
14,150 |
13,520 |
37,875 |
114,000 |
115,500 |
21,680 |
19,920 |
19,170 |
18,420 |
17,670 |
17,020 |
16,400 |
15,770 |
15,150 |
14,520 |
13,900 |
38,583 |
115,500 |
117,000 |
22,130 |
20,370 |
19,620 |
18,870 |
18,120 |
17,400 |
16,770 |
16,150 |
15,520 |
14,900 |
14,270 |
39,333 |
117,000 |
118,500 |
22,580 |
20,820 |
20,070 |
19,320 |
18,570 |
17,820 |
17,150 |
16,520 |
15,900 |
15,270 |
14,650 |
40,083 |
118,500 |
120,000 |
23,030 |
21,270 |
20,520 |
19,770 |
19,020 |
18,270 |
17,520 |
16,900 |
16,270 |
15,650 |
15,020 |
40,833 |
120,000 |
122,000 |
23,550 |
21,800 |
21,050 |
20,300 |
19,550 |
18,800 |
18,050 |
17,330 |
16,710 |
16,080 |
15,460 |
41,583 |
122,000 |
124,000 |
24,150 |
22,400 |
21,650 |
20,900 |
20,150 |
19,400 |
18,650 |
17,900 |
17,210 |
16,580 |
15,960 |
42,583 |
124,000 |
126,000 |
24,750 |
23,000 |
22,250 |
21,500 |
20,750 |
20,000 |
19,250 |
18,500 |
17,750 |
17,080 |
16,460 |
43,583 |
126,000 |
128,000 |
25,350 |
23,600 |
22,850 |
22,100 |
21,350 |
20,600 |
19,850 |
19,100 |
18,350 |
17,600 |
16,960 |
44,583 |
128,000 |
130,000 |
25,950 |
24,200 |
23,450 |
22,700 |
21,950 |
21,200 |
20,450 |
19,700 |
18,950 |
18,200 |
17,460 |
45,583 |
130,000 |
132,000 |
26,550 |
24,800 |
24,050 |
23,300 |
22,550 |
21,800 |
21,050 |
20,300 |
19,550 |
18,800 |
18,050 |
46,583 |
132,000 |
134,000 |
27,150 |
25,400 |
24,650 |
23,900 |
23,150 |
22,400 |
21,650 |
20,900 |
20,150 |
19,400 |
18,650 |
47,583 |
134,000 |
136,000 |
27,750 |
26,000 |
25,250 |
24,500 |
23,750 |
23,000 |
22,250 |
21,500 |
20,750 |
20,000 |
19,250 |
48,583 |
136,000 |
138,000 |
28,350 |
26,600 |
25,850 |
25,100 |
24,350 |
23,600 |
22,850 |
22,100 |
21,350 |
20,600 |
19,850 |
49,583 |
138,000 |
140,000 |
28,950 |
27,200 |
26,450 |
25,700 |
24,950 |
24,200 |
23,450 |
22,700 |
21,950 |
21,200 |
20,450 |
50,583 |
140,000 |
142,000 |
29,550 |
27,800 |
27,050 |
26,300 |
25,550 |
24,800 |
24,050 |
23,300 |
22,550 |
21,800 |
21,050 |
51,583 |
142,000 |
144,000 |
30,180 |
28,400 |
27,650 |
26,900 |
26,150 |
25,400 |
24,650 |
23,900 |
23,150 |
22,400 |
21,650 |
52,583 |
144,000 |
146,000 |
30,880 |
29,000 |
28,250 |
27,500 |
26,750 |
26,000 |
25,250 |
24,500 |
23,750 |
23,000 |
22,250 |
53,508 |
146,000 |
148,000 |
31,580 |
29,600 |
28,850 |
28,100 |
27,350 |
26,600 |
25,850 |
25,100 |
24,350 |
23,600 |
22,850 |
54,408 |
148,000 |
150,000 |
32,280 |
30,230 |
29,450 |
28,700 |
27,950 |
27,200 |
26,450 |
25,700 |
24,950 |
24,200 |
23,450 |
55,308 |
150,000 |
152,000 |
32,980 |
30,930 |
30,060 |
29,300 |
28,550 |
27,800 |
27,050 |
26,300 |
25,550 |
24,800 |
24,050 |
56,208 |
152,000 |
154,000 |
33,680 |
31,630 |
30,760 |
29,900 |
29,150 |
28,400 |
27,650 |
26,900 |
26,150 |
25,400 |
24,650 |
57,108 |
154,000 |
156,000 |
34,380 |
32,330 |
31,460 |
30,580 |
29,750 |
29,000 |
28,250 |
27,500 |
26,750 |
26,000 |
25,250 |
58,008 |
156,000 |
158,000 |
35,080 |
33,030 |
32,160 |
31,280 |
30,410 |
29,600 |
28,850 |
28,100 |
27,350 |
26,600 |
25,850 |
58,908 |
158,000 |
160,000 |
35,780 |
33,730 |
32,860 |
31,980 |
31,280 |
30,230 |
29,450 |
28,700 |
27,950 |
27,200 |
26,450 |
59,808 |
160,000 |
162,000 |
36,480 |
34,430 |
33,560 |
32,680 |
31,810 |
30,930 |
30,060 |
29,300 |
28,550 |
27,800 |
27,050 |
60,708 |
162,000 |
164,000 |
37,180 |
35,130 |
34,260 |
33,380 |
32,510 |
31,630 |
30,760 |
29,900 |
29,150 |
28,400 |
27,650 |
61,608 |
164,000 |
166,000 |
37,880 |
35,830 |
34,960 |
34,080 |
33,210 |
32,330 |
31,460 |
30,580 |
29,750 |
29,000 |
28,250 |
62,508 |
166,000 |
168,000 |
38,580 |
36,530 |
35,660 |
34,780 |
33,910 |
33,030 |
32,160 |
31,280 |
30,410 |
29,600 |
28,850 |
63,408 |
168,000 |
170,000 |
39,280 |
37,230 |
36,360 |
35,480 |
34,610 |
33,730 |
32,860 |
31,980 |
31,110 |
30,230 |
29,450 |
64,308 |
170,000 |
172,000 |
39,980 |
37,930 |
37,060 |
36,180 |
35,310 |
34,430 |
33,560 |
32,680 |
31,810 |
30,930 |
30,060 |
65,208 |
172,000 |
174,000 |
40,680 |
38,630 |
37,760 |
36,880 |
36,010 |
35,130 |
34,260 |
33,380 |
32,510 |
31,630 |
30,760 |
66,108 |
174,000 |
176,000 |
41,380 |
39,330 |
38,460 |
37,580 |
36,710 |
35,830 |
34,960 |
34,080 |
33,210 |
32,330 |
31,460 |
67,008 |
176,000 |
178,000 |
42,080 |
40,030 |
39,160 |
38,280 |
37,410 |
36,530 |
35,660 |
34,780 |
33,910 |
33,030 |
32,160 |
67,966 |
178,000 |
180,000 |
42,780 |
40,730 |
39,860 |
38,980 |
38,110 |
37,230 |
36,360 |
35,480 |
34,610 |
33,730 |
32,860 |
69,066 |
180,000 |
182,000 |
43,480 |
41,430 |
40,560 |
39,680 |
38,810 |
37,930 |
37,060 |
36,180 |
35,310 |
34,430 |
33,560 |
70,166 |
182,000 |
184,000 |
44,180 |
42,130 |
41,260 |
40,380 |
39,510 |
38,630 |
37,760 |
36,880 |
36,010 |
35,130 |
34,260 |
71,266 |
184,000 |
186,000 |
44,880 |
42,830 |
41,960 |
41,080 |
40,210 |
39,330 |
38,460 |
37,580 |
36,710 |
35,830 |
34,960 |
72,366 |
186,000 |
188,000 |
45,580 |
43,530 |
42,660 |
41,780 |
40,910 |
40,030 |
39,160 |
38,280 |
37,410 |
36,530 |
35,660 |
73,466 |
188,000 |
190,000 |
46,280 |
44,230 |
43,360 |
42,480 |
41,610 |
40,730 |
39,860 |
38,980 |
38,110 |
37,230 |
36,360 |
74,566 |
190,000 |
192,000 |
46,980 |
44,930 |
44,060 |
43,180 |
42,310 |
41,430 |
40,560 |
39,680 |
38,810 |
37,930 |
37,060 |
75,666 |
192,000 |
194,000 |
47,680 |
45,630 |
44,760 |
43,880 |
43,010 |
42,130 |
41,260 |
40,380 |
39,510 |
38,630 |
37,760 |
76,766 |
194,000 |
196,000 |
48,380 |
46,330 |
45,460 |
44,580 |
43,710 |
42,830 |
41,960 |
41,080 |
40,210 |
39,330 |
38,460 |
77,866 |
196,000 |
198,000 |
49,080 |
47,030 |
46,160 |
45,280 |
44,410 |
43,530 |
42,660 |
41,780 |
40,910 |
40,030 |
39,160 |
78,966 |
198,000 |
200,000 |
49,780 |
47,730 |
46,860 |
45,980 |
45,110 |
44,230 |
43,360 |
42,480 |
41,610 |
40,730 |
39,860 |
80,066 |
200,000円 |
50,130 |
48,080 |
47,210 |
46,330 |
45,460 |
44,580 |
43,710 |
42,830 |
41,960 |
41,080 |
40,210 |
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 |
81,166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 |
59,230 |
57,180 |
56,310 |
55,430 |
54,560 |
53,680 |
52,810 |
51,930 |
51,060 |
50,180 |
49,310 |
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 |
94,166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 |
109,230 |
107,180 |
106,310 |
105,430 |
104,560 |
103,680 |
102,810 |
101,930 |
101,060 |
100,180 |
99,310 |
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 |
184,380 |
182,330 |
181,460 |
180,580 |
179,710 |
178,830 |
177,960 |
177,080 |
176,210 |
175,330 |
174,460 |
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380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380円を、上の各欄によつて求めた税額から控除した金額 |
||||||||||||
この者が障害者、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円を、扶養親族である障害者がある場合には、当該障害者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 |
その月の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
||||||||||
扶養親族の数 | |||||||||||
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 |
14,700円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
14,700 |
14,900 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
14,900 |
15,100 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15,100 |
15,300 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15,300 |
15,500 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15,500 |
15,900 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15,900 |
16,300 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
16,300 |
16,700 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
16,700 |
17,100 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
17,100 |
17,500 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
17,500 |
17,900 |
250 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
17,900 |
18,300 |
280 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
18,300 |
18,700 |
310 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
18,700 |
19,100 |
350 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
19,100 |
19,500 |
380 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
19,500 |
19,900 |
410 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
19,900 |
20,300 |
440 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
20,300 |
20,700 |
470 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
20,700 |
21,100 |
510 |
260 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
21,100 |
21,500 |
540 |
290 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
21,500 |
21,900 |
570 |
320 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
21,900 |
22,300 |
600 |
350 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
22,300 |
22,700 |
630 |
380 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
22,700 |
23,100 |
670 |
420 |
170 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
23,100 |
23,500 |
700 |
450 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
23,500 |
23,900 |
730 |
480 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
23,900 |
24,300 |
760 |
510 |
260 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
24,300 |
24,700 |
790 |
540 |
290 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
24,700 |
25,100 |
830 |
580 |
330 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
25,100 |
25,500 |
870 |
610 |
360 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
25,500 |
25,900 |
920 |
640 |
390 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
25,900 |
26,300 |
960 |
670 |
420 |
170 |
0 |
0 |
0 |
0 |
0 |
0 |
26,300 |
26,700 |
1,010 |
700 |
450 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
26,700 |
27,100 |
1,060 |
740 |
490 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
27,100 |
27,500 |
1,110 |
770 |
520 |
270 |
20 |
0 |
0 |
0 |
0 |
0 |
27,500 |
28,100 |
1,170 |
810 |
560 |
310 |
60 |
0 |
0 |
0 |
0 |
0 |
28,100 |
28,700 |
1,240 |
870 |
610 |
360 |
110 |
0 |
0 |
0 |
0 |
0 |
28,700 |
29,300 |
1,310 |
940 |
650 |
400 |
150 |
0 |
0 |
0 |
0 |
0 |
29,300 |
29,900 |
1,380 |
1,010 |
700 |
450 |
200 |
0 |
0 |
0 |
0 |
0 |
29,900 |
30,500 |
1,460 |
1,080 |
750 |
500 |
250 |
0 |
0 |
0 |
0 |
0 |
30,500 |
31,100 |
1,530 |
1,150 |
800 |
550 |
300 |
50 |
0 |
0 |
0 |
0 |
31,100 |
31,700 |
1,600 |
1,230 |
850 |
600 |
350 |
100 |
0 |
0 |
0 |
0 |
31,700 |
32,300 |
1,670 |
1,300 |
920 |
640 |
390 |
140 |
0 |
0 |
0 |
0 |
32,300 |
32,900 |
1,740 |
1,370 |
990 |
690 |
440 |
190 |
0 |
0 |
0 |
0 |
32,900 |
33,500 |
1,820 |
1,440 |
1,070 |
740 |
490 |
240 |
0 |
0 |
0 |
0 |
33,500 |
34,100 |
1,900 |
1,520 |
1,150 |
790 |
540 |
290 |
40 |
0 |
0 |
0 |
34,100 |
34,700 |
1,980 |
1,600 |
1,230 |
850 |
600 |
350 |
100 |
0 |
0 |
0 |
34,700 |
35,300 |
2,060 |
1,680 |
1,310 |
930 |
650 |
400 |
150 |
0 |
0 |
0 |
35,300 |
35,900 |
2,160 |
1,760 |
1,390 |
1,010 |
700 |
450 |
200 |
0 |
0 |
0 |
35,900 |
36,500 |
2,270 |
1,850 |
1,470 |
1,100 |
760 |
510 |
260 |
10 |
0 |
0 |
36,500 |
37,100 |
2,370 |
1,930 |
1,550 |
1,180 |
810 |
560 |
310 |
60 |
0 |
0 |
その月の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
||||||||||
扶養親族の数 | |||||||||||
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 |
37,100 |
37,700 |
2,480 |
2,010 |
1,630 |
1,260 |
880 |
620 |
370 |
120 |
0 |
0 |
37,700 |
38,300 |
2,590 |
2,090 |
1,710 |
1,340 |
960 |
670 |
420 |
170 |
0 |
0 |
38,300 |
38,900 |
2,700 |
2,200 |
1,790 |
1,420 |
1,040 |
720 |
470 |
220 |
0 |
0 |
38,900 |
39,500 |
2,810 |
2,310 |
1,880 |
1,500 |
1,130 |
780 |
530 |
280 |
30 |
0 |
39,500 |
40,100 |
2,910 |
2,410 |
1,960 |
1,580 |
1,210 |
830 |
580 |
330 |
80 |
0 |
40,100 |
40,700 |
3,020 |
2,520 |
2,040 |
1,660 |
1,290 |
910 |
640 |
390 |
140 |
0 |
40,700 |
41,300 |
3,130 |
2,630 |
2,130 |
1,740 |
1,370 |
990 |
690 |
440 |
190 |
0 |
41,300 |
41,900 |
3,240 |
2,740 |
2,240 |
1,820 |
1,450 |
1,070 |
740 |
490 |
240 |
0 |
41,900 |
42,500 |
3,350 |
2,850 |
2,350 |
1,910 |
1,530 |
1,160 |
800 |
550 |
300 |
50 |
42,500 |
43,100 |
3,450 |
2,950 |
2,450 |
1,990 |
1,610 |
1,240 |
860 |
600 |
350 |
100 |
43,100 |
43,700 |
3,560 |
3,060 |
2,560 |
2,070 |
1,690 |
1,320 |
940 |
660 |
410 |
160 |
43,700 |
44,300 |
3,670 |
3,170 |
2,670 |
2,170 |
1,770 |
1,400 |
1,020 |
710 |
460 |
210 |
44,300 |
44,900 |
3,780 |
3,280 |
2,780 |
2,280 |
1,850 |
1,480 |
1,100 |
760 |
510 |
260 |
44,900 |
45,500 |
3,890 |
3,390 |
2,890 |
2,390 |
1,940 |
1,560 |
1,190 |
820 |
570 |
320 |
45,500 |
46,500 |
4,030 |
3,530 |
3,030 |
2,530 |
2,040 |
1,670 |
1,290 |
920 |
640 |
390 |
46,500 |
47,500 |
4,210 |
3,710 |
3,210 |
2,710 |
2,210 |
1,800 |
1,430 |
1,050 |
730 |
480 |
47,500 |
48,500 |
4,390 |
3,890 |
3,390 |
2,890 |
2,390 |
1,940 |
1,560 |
1,190 |
820 |
570 |
48,500 |
49,500 |
4,570 |
4,070 |
3,570 |
3,070 |
2,570 |
2,070 |
1,700 |
1,320 |
950 |
660 |
49,500 |
50,500 |
4,750 |
4,250 |
3,750 |
3,250 |
2,750 |
2,250 |
1,830 |
1,460 |
1,080 |
750 |
50,500 |
51,500 |
4,930 |
4,430 |
3,930 |
3,430 |
2,930 |
2,430 |
1,970 |
1,590 |
1,220 |
840 |
51,500 |
52,500 |
5,110 |
4,610 |
4,110 |
3,610 |
3,110 |
2,610 |
2,110 |
1,730 |
1,350 |
980 |
52,500 |
53,500 |
5,290 |
4,790 |
4,290 |
3,790 |
3,290 |
2,790 |
2,290 |
1,860 |
1,490 |
1,110 |
53,500 |
54,500 |
5,470 |
4,970 |
4,470 |
3,970 |
3,470 |
2,970 |
2,470 |
2,000 |
1,620 |
1,250 |
54,500 |
55,500 |
5,650 |
5,150 |
4,650 |
4,150 |
3,650 |
3,150 |
2,650 |
2,150 |
1,760 |
1,380 |
55,500 |
56,500 |
5,830 |
5,330 |
4,830 |
4,330 |
3,830 |
3,330 |
2,830 |
2,330 |
1,890 |
1,520 |
56,500 |
57,500 |
6,010 |
5,510 |
5,010 |
4,510 |
4,010 |
3,510 |
3,010 |
2,510 |
2,030 |
1,650 |
57,500 |
58,500 |
6,190 |
5,690 |
5,190 |
4,690 |
4,190 |
3,690 |
3,190 |
2,690 |
2,190 |
1,790 |
58,500 |
59,500 |
6,370 |
5,870 |
5,370 |
4,870 |
4,370 |
3,870 |
3,370 |
2,870 |
2,370 |
1,920 |
59,500 |
60,500 |
6,550 |
6,050 |
5,550 |
5,050 |
4,550 |
4,050 |
3,550 |
3,050 |
2,550 |
2,060 |
60,500 |
61,500 |
6,730 |
6,230 |
5,730 |
5,230 |
4,730 |
4,230 |
3,730 |
3,230 |
2,730 |
2,230 |
61,500 |
52,500 |
6,910 |
6,410 |
5,910 |
5,410 |
4,910 |
4,410 |
3,910 |
3,410 |
2,910 |
2,410 |
52,500 |
63,500 |
7,090 |
6,590 |
6,090 |
5,590 |
5,090 |
4,590 |
4,090 |
3,590 |
3,090 |
2,590 |
63,500 |
64,500 |
7,320 |
6,770 |
6,270 |
5,770 |
5,270 |
4,770 |
4,270 |
3,770 |
3,270 |
2,770 |
64,500 |
65,500 |
7,540 |
6,950 |
6,450 |
5,950 |
5,450 |
4,950 |
4,450 |
3,950 |
3,450 |
2,950 |
65,500 |
66,500 |
7,770 |
7,140 |
6,630 |
6,130 |
5,630 |
5,130 |
4,630 |
4,130 |
3,630 |
3,130 |
66,500 |
67,500 |
8,000 |
7,380 |
6,820 |
6,320 |
5,820 |
5,320 |
4,820 |
4,320 |
3,820 |
3,320 |
67,500 |
68,500 |
8,250 |
7,630 |
7,020 |
6,520 |
6,020 |
5,520 |
5,020 |
4,520 |
4,020 |
3,520 |
68,500 |
69,500 |
8,500 |
7,880 |
7,250 |
6,720 |
6,220 |
5,720 |
5,220 |
4,720 |
4,220 |
3,720 |
69,500 |
70,500 |
8,750 |
8,130 |
7,500 |
6,920 |
6,420 |
5,920 |
5,420 |
4,920 |
4,420 |
3,920 |
70,500 |
71,500 |
9,000 |
8,380 |
7,750 |
7,130 |
6,620 |
6,120 |
5,620 |
5,120 |
4,620 |
4,120 |
71,500 |
72,500 |
9,250 |
8,630 |
8,000 |
7,380 |
6,820 |
6,320 |
5,820 |
5,320 |
4,820 |
4,320 |
72,500 |
73,500 |
9,500 |
8,880 |
8,250 |
7,630 |
7,020 |
6,520 |
6,020 |
5,520 |
5,020 |
4,520 |
73,500 |
74,500 |
9,750 |
9,130 |
8,500 |
7,880 |
7,250 |
6,720 |
6,220 |
5,720 |
5,220 |
4,720 |
74,500 |
75,500 |
10,000 |
9,380 |
8,750 |
8,130 |
7,500 |
6,920 |
6,420 |
5,920 |
5,420 |
4,920 |
75,500 |
76,500 |
10,250 |
9,630 |
9,000 |
8,380 |
7,750 |
7,130 |
6,620 |
6,120 |
5,620 |
5,120 |
76,500 |
78,000 |
10,560 |
9,940 |
9,310 |
8,690 |
8,060 |
7,440 |
6,870 |
6,370 |
5,870 |
5,370 |
78,000 |
79,500 |
10,940 |
10,310 |
9,690 |
9,060 |
8,440 |
7,810 |
7,190 |
6,670 |
6,170 |
5,670 |
79,500 |
81,000 |
11,310 |
10,690 |
10,060 |
9,440 |
8,810 |
8,190 |
7,560 |
6,970 |
6,470 |
5,970 |
81,000 |
82,500 |
11,690 |
11,060 |
10,440 |
9,810 |
9,190 |
8,560 |
7,940 |
7,310 |
6,770 |
6,270 |
82,500 |
84,000 |
12,060 |
11,440 |
10,810 |
10,190 |
9,560 |
8,940 |
8,310 |
7,690 |
7,070 |
6,570 |
その月の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
||||||||||
扶養親族の数 | |||||||||||
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 |
84,000 |
85,500 |
12,440 |
11,810 |
11,190 |
10,560 |
9,940 |
9,310 |
8,690 |
8,060 |
7,440 |
6,870 |
85,500 |
87,000 |
12,810 |
12,190 |
11,560 |
10,940 |
10,310 |
9,690 |
9,060 |
8,440 |
7,810 |
7,190 |
87,000 |
88,500 |
13,190 |
12,560 |
11,940 |
11,310 |
10,690 |
10,060 |
9,440 |
8,810 |
8,190 |
7,560 |
88,500 |
90,000 |
13,560 |
12,940 |
12,310 |
11,690 |
11,060 |
10,440 |
9,810 |
9,190 |
8,560 |
7,940 |
90,000 |
91,500 |
13,940 |
13,310 |
12,690 |
12,060 |
11,440 |
10,810 |
10,190 |
9,560 |
8,940 |
8,310 |
91,500 |
93,000 |
14,310 |
13,690 |
13,060 |
12,440 |
11,810 |
11,190 |
10,560 |
9,940 |
9,310 |
8,690 |
93,000 |
94,500 |
14,690 |
14,060 |
13,440 |
12,810 |
12,190 |
11,560 |
10,940 |
10,310 |
9,690 |
9,060 |
94,500 |
96,000 |
15,060 |
14,440 |
13,810 |
13,190 |
12,560 |
11,940 |
11,310 |
10,690 |
10,060 |
9,440 |
96,000 |
97,500 |
15,440 |
14,810 |
14,190 |
13,560 |
12,940 |
12,310 |
11,690 |
11,060 |
10,440 |
9,810 |
97,500 |
99,000 |
15,810 |
15,190 |
14,560 |
13,940 |
13,310 |
12,690 |
12,060 |
11,440 |
10,810 |
10,190 |
99,000 |
100,500 |
16,190 |
15,560 |
14,940 |
14,310 |
13,690 |
13,060 |
12,440 |
11,810 |
11,190 |
10,560 |
100,500 |
102,000 |
16,560 |
15,940 |
15,310 |
14,690 |
14,060 |
13,440 |
12,810 |
12,190 |
11,560 |
10,940 |
102,000 |
103,500 |
16,940 |
16,310 |
15,690 |
15,060 |
14,440 |
13,810 |
13,190 |
12,560 |
11,940 |
11,310 |
103,500 |
105,000 |
17,310 |
16,690 |
16,060 |
15,440 |
14,810 |
14,190 |
13,560 |
12,940 |
12,310 |
11,690 |
105,000 |
106,500 |
17,720 |
17,060 |
16,440 |
15,810 |
15,190 |
14,560 |
13,940 |
13,310 |
12,690 |
12,060 |
106,500 |
108,000 |
18,170 |
17,440 |
16,810 |
16,190 |
15,560 |
14,940 |
14,310 |
13,690 |
13,060 |
12,440 |
108,000 |
109,500 |
18,620 |
17,870 |
17,190 |
16,560 |
15,940 |
15,310 |
14,690 |
14,060 |
13,440 |
12,810 |
109,500 |
111,000 |
19,070 |
18,320 |
17,570 |
16,940 |
16,310 |
15,690 |
15,060 |
14,440 |
13,810 |
13,190 |
111,000 |
112,500 |
19,520 |
18,770 |
18,020 |
17,310 |
16,690 |
16,060 |
15,440 |
14,810 |
14,190 |
13,560 |
112,500 |
114,000 |
19,970 |
19,220 |
18,470 |
17,720 |
17,060 |
16,440 |
15,810 |
15,190 |
14,560 |
13,940 |
114,000 |
115,500 |
20,420 |
19,670 |
18,920 |
18,170 |
17,440 |
16,810 |
16,190 |
15,560 |
14,940 |
14,310 |
115,500 |
117,000 |
20,870 |
20,120 |
19,370 |
18,620 |
17,870 |
17,190 |
16,560 |
15,940 |
15,310 |
14,690 |
117,000 |
118,500 |
21,320 |
20,570 |
19,820 |
19,070 |
18,320 |
17,570 |
16,940 |
16,310 |
15,690 |
15,060 |
118,500 |
120,000 |
21,770 |
21,020 |
20,270 |
19,520 |
18,770 |
18,020 |
17,310 |
16,690 |
16,060 |
15,440 |
120,000 |
122,000 |
22,300 |
21,550 |
20,800 |
20,050 |
19,300 |
18,550 |
17,800 |
17,130 |
16,500 |
15,880 |
122,000 |
124,000 |
22,900 |
22,150 |
21,400 |
20,650 |
19,900 |
19,150 |
18,400 |
17,650 |
17,000 |
16,380 |
124,000 |
126,000 |
23,500 |
22,750 |
22,000 |
21,250 |
20,500 |
19,750 |
19,000 |
18,250 |
17,500 |
16,880 |
126,000 |
128,000 |
24,100 |
23,350 |
22,600 |
21,850 |
21,100 |
20,350 |
19,600 |
18,850 |
18,100 |
17,380 |
128,000 |
130,000 |
24,700 |
23,950 |
23,200 |
22,450 |
21,700 |
20,950 |
20,200 |
19,450 |
18,700 |
17,950 |
130,000 |
132,000 |
25,300 |
24,550 |
23,800 |
23,050 |
22,300 |
21,550 |
20,800 |
20,050 |
19,300 |
18,550 |
132,000 |
134,000 |
25,900 |
25,150 |
24,400 |
23,650 |
22,900 |
22,150 |
21,400 |
20,650 |
19,900 |
19,150 |
134,000 |
136,000 |
26,500 |
25,750 |
25,000 |
24,250 |
23,500 |
22,750 |
22,000 |
21,250 |
20,500 |
19,750 |
136,000 |
138,000 |
27,100 |
26,350 |
25,600 |
24,850 |
24,100 |
23,350 |
22,600 |
21,850 |
21,100 |
20,350 |
138,000 |
140,000 |
27,700 |
26,950 |
26,200 |
25,450 |
24,700 |
23,950 |
23,200 |
22,450 |
21,700 |
20,950 |
140,000 |
142,000 |
28,300 |
27,550 |
26,800 |
26,050 |
25,300 |
24,550 |
23,800 |
23,050 |
22,300 |
21,550 |
142,000 |
144,000 |
28,900 |
28,150 |
27,400 |
26,650 |
25,900 |
25,150 |
24,400 |
23,650 |
22,900 |
22,150 |
144,000 |
146,000 |
29,500 |
28,750 |
28,000 |
27,250 |
26,500 |
25,750 |
25,000 |
24,250 |
23,500 |
22,750 |
146,000 |
148,000 |
30,120 |
29,350 |
28,600 |
27,850 |
27,100 |
26,350 |
25,600 |
24,850 |
24,100 |
23,350 |
148,000 |
150,000 |
30,820 |
29,950 |
29,200 |
28,450 |
27,700 |
26,950 |
26,200 |
25,450 |
24,700 |
23,950 |
150,000 |
152,000 |
31,520 |
30,640 |
29,800 |
29,050 |
28,300 |
27,550 |
26,800 |
26,050 |
25,300 |
24,550 |
152,000 |
154,000 |
32,220 |
31,340 |
30,470 |
29,650 |
28,900 |
28,150 |
27,400 |
26,650 |
25,900 |
25,150 |
154,000 |
156,000 |
32,920 |
32,040 |
31,170 |
30,290 |
29,500 |
28,750 |
28,000 |
27,250 |
26,500 |
25,750 |
156,000 |
158,000 |
33,620 |
32,740 |
31,870 |
30,990 |
30,120 |
29,350 |
28,600 |
27,850 |
27,100 |
26,350 |
158,000 |
160,000 |
34,320 |
33,440 |
32,570 |
31,690 |
30,820 |
29,950 |
29,200 |
28,450 |
27,700 |
26,950 |
160,000 |
162,000 |
35,020 |
34,140 |
33,270 |
32,390 |
31,520 |
30,640 |
29,800 |
29,050 |
28,300 |
27,550 |
162,000 |
164,000 |
35,720 |
34,840 |
33,970 |
33,090 |
32,220 |
31,340 |
30,470 |
29,650 |
28,900 |
28,150 |
164,000 |
166,000 |
36,420 |
35,540 |
34,670 |
33,790 |
32,920 |
32,040 |
31,170 |
30,290 |
29,500 |
28,750 |
166,000 |
168,000 |
37,120 |
36,240 |
35,370 |
34,490 |
33,620 |
32,740 |
31,870 |
30,990 |
30,120 |
29,350 |
168,000 |
170,000 |
37,820 |
36,940 |
36,070 |
35,190 |
34,320 |
33,440 |
32,570 |
31,690 |
30,820 |
29,950 |
170,000 |
172,000 |
38,520 |
37,640 |
36,770 |
35,890 |
35,020 |
34,140 |
33,270 |
32,390 |
31,520 |
30,640 |
その月の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
|||||||||||
扶養親族の数 | ||||||||||||
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 |
|
172,000 |
174,000 |
39,220 |
38,340 |
37,470 |
36,590 |
35,720 |
34,840 |
33,970 |
33,090 |
32,220 |
31,340 |
|
174,000 |
176,000 |
39,920 |
39,040 |
38,170 |
37,290 |
36,420 |
35,540 |
34,670 |
33,790 |
32,920 |
32,040 |
|
176,000 |
178,000 |
40,620 |
39,740 |
38,870 |
37,990 |
37,120 |
36,240 |
35,370 |
34,490 |
33,620 |
32,740 |
|
178,000 |
180,000 |
41,320 |
40,440 |
39,570 |
38,690 |
37,820 |
36,940 |
36,070 |
35,190 |
34,320 |
33,440 |
|
180,000 |
182,000 |
42,020 |
41,140 |
40,270 |
39,390 |
38,520 |
37,640 |
36,770 |
35,890 |
35,020 |
34,140 |
|
182,000 |
184,000 |
42,720 |
41,840 |
40,970 |
40,090 |
39,220 |
38,340 |
37,470 |
36,590 |
35,720 |
34,840 |
|
184,000 |
186,000 |
43,420 |
42,540 |
41,670 |
40,790 |
39,920 |
39,040 |
38,170 |
37,290 |
36,420 |
35,540 |
|
186,000 |
188,000 |
44,120 |
43,240 |
42,370 |
41,490 |
40,620 |
39,740 |
38,870 |
37,990 |
37,120 |
36,240 |
|
188,000 |
190,000 |
44,820 |
43,940 |
43,070 |
42,190 |
41,320 |
40,440 |
39,570 |
38,690 |
37,820 |
36,940 |
|
190,000 |
192,000 |
45,520 |
44,640 |
43,770 |
42,890 |
42,020 |
41,140 |
40,270 |
39,390 |
38,520 |
37,640 |
|
192,000 |
194,000 |
46,220 |
45,340 |
44,470 |
43,590 |
42,720 |
41,840 |
40,970 |
40,090 |
39,220 |
38,340 |
|
194,000 |
196,000 |
46,920 |
46,040 |
45,170 |
44,290 |
43,420 |
42,540 |
41,670 |
40,790 |
39,920 |
39,040 |
|
196,000 |
198,000 |
47,620 |
46,740 |
45,870 |
44,990 |
44,120 |
43,240 |
42,370 |
41,490 |
40,620 |
39,740 |
|
198,000 |
200,000 |
48,320 |
47,440 |
46,570 |
45,690 |
44,820 |
43,940 |
43,070 |
42,190 |
41,320 |
40,440 |
|
200,000円 |
48,670 |
47,790 |
46,920 |
46,040 |
45,170 |
44,290 |
43,420 |
42,540 |
41,670 |
40,790 |
||
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 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
226,000円 |
57,770 |
56,890 |
56,020 |
55,140 |
54,270 |
53,390 |
52,520 |
51,640 |
50,770 |
49,890 |
||
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 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
351,000円 |
107,770 |
106,890 |
106,020 |
105,140 |
104,270 |
103,390 |
102,520 |
101,640 |
100,770 |
99,890 |
||
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 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
518,000円 |
182,920 |
182,040 |
181,170 |
180,290 |
179,420 |
178,540 |
177,670 |
176,790 |
175,920 |
175,040 |
||
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 |
|||||||||||
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380円を控除した金額 | ||||||||||||
この者が障害者、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円を、扶養親族である障害者がある場合には、当該障害者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 |
26 |
0 |
330 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
26 |
0 |
340 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
29 |
0 |
350 |
360 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
30 |
0 |
360 |
370 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
32 |
0 |
370 |
380 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
34 |
0 |
380 |
390 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
35 |
0 |
390 |
400 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
37 |
0 |
400 |
410 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
38 |
0 |
410 |
420 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
40 |
0 |
420 |
430 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
42 |
0 |
430 |
440 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
43 |
0 |
440 |
450 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
45 |
0 |
450 |
460 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
46 |
0 |
460 |
470 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
48 |
0 |
470 |
480 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
50 |
0 |
480 |
490 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
51 |
0 |
490 |
500 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
53 |
0 |
500 |
510 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
54 |
0 |
510 |
520 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
57 |
0 |
520 |
530 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
59 |
0 |
530 |
540 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
61 |
0 |
540 |
550 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
63 |
0 |
550 |
560 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
66 |
0 |
560 |
570 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
69 |
0 |
570 |
580 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
72 |
0 |
580 |
590 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
74 |
0 |
590 |
600 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
77 |
0 |
600 |
610 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
79 |
0 |
610 |
620 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
83 |
0 |
620 |
630 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
86 |
0 |
630 |
640 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
88 |
0 |
640 |
650 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
91 |
0 |
650 |
660 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
93 |
0 |
660 |
670 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
96 |
0 |
670 |
680 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
99 |
0 |
680 |
700 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
700 |
720 |
35 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
103 |
0 |
720 |
740 |
35 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
111 |
0 |
740 |
760 |
40 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
115 |
0 |
760 |
780 |
40 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
780 |
800 |
45 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
124 |
0 |
800 |
820 |
45 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
129 |
0 |
820 |
840 |
50 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
135 |
0 |
840 |
860 |
50 |
25 |
15 |
5 |
0 |
0 |
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 |
55 |
25 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
144 |
0 |
880 |
900 |
55 |
25 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
148 |
0 |
900 |
920 |
60 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
153 |
0 |
920 |
940 |
60 |
30 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
159 |
0 |
940 |
960 |
65 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
163 |
0 |
960 |
980 |
65 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
168 |
0 |
980 |
1,000 |
70 |
40 |
25 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
172 |
0 |
1,000 |
1,020 |
70 |
40 |
30 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
179 |
0 |
1,020 |
1,040 |
75 |
45 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
185 |
0 |
1,040 |
1,060 |
75 |
45 |
35 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
191 |
0 |
1,060 |
1,080 |
80 |
50 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
197 |
1 |
1,080 |
1,100 |
85 |
50 |
40 |
25 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
203 |
3 |
1,100 |
1,120 |
85 |
55 |
40 |
25 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
208 |
4 |
1,120 |
1,140 |
90 |
55 |
45 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
215 |
6 |
1,140 |
1,160 |
95 |
60 |
45 |
35 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
221 |
7 |
1,160 |
1,180 |
95 |
60 |
50 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
228 |
9 |
1,180 |
1,200 |
100 |
65 |
50 |
40 |
25 |
15 |
10 |
0 |
0 |
0 |
0 |
234 |
11 |
1,200 |
1,220 |
105 |
65 |
55 |
40 |
30 |
20 |
10 |
0 |
0 |
0 |
0 |
241 |
12 |
1,220 |
1,240 |
110 |
70 |
55 |
45 |
30 |
20 |
15 |
5 |
0 |
0 |
0 |
247 |
14 |
1,240 |
1,260 |
110 |
70 |
60 |
45 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
253 |
15 |
1,260 |
1,280 |
115 |
75 |
60 |
50 |
35 |
25 |
15 |
10 |
0 |
0 |
0 |
260 |
17 |
1,280 |
1,300 |
120 |
80 |
65 |
50 |
40 |
25 |
20 |
10 |
0 |
0 |
0 |
266 |
19 |
1,300 |
1,320 |
120 |
85 |
65 |
55 |
40 |
30 |
20 |
10 |
5 |
0 |
0 |
273 |
20 |
1,320 |
1,340 |
125 |
85 |
70 |
55 |
45 |
30 |
20 |
15 |
5 |
0 |
0 |
279 |
22 |
1,340 |
1,360 |
130 |
90 |
75 |
60 |
50 |
35 |
25 |
15 |
5 |
0 |
0 |
285 |
23 |
1,360 |
1,380 |
135 |
95 |
75 |
65 |
50 |
40 |
25 |
15 |
10 |
0 |
0 |
292 |
25 |
1,380 |
1,400 |
135 |
100 |
80 |
65 |
55 |
40 |
25 |
20 |
10 |
0 |
0 |
298 |
27 |
1,400 |
1,440 |
140 |
105 |
85 |
70 |
55 |
45 |
30 |
20 |
15 |
5 |
0 |
305 |
28 |
1,440 |
1,480 |
150 |
110 |
95 |
75 |
60 |
50 |
35 |
25 |
15 |
10 |
0 |
317 |
31 |
1,480 |
1,520 |
155 |
115 |
100 |
85 |
70 |
55 |
45 |
30 |
20 |
10 |
5 |
330 |
35 |
1,520 |
1,560 |
165 |
125 |
110 |
90 |
75 |
60 |
50 |
35 |
25 |
15 |
5 |
343 |
39 |
1,560 |
1,600 |
170 |
130 |
115 |
100 |
80 |
65 |
55 |
40 |
25 |
20 |
10 |
356 |
44 |
1,600 |
1,640 |
180 |
140 |
120 |
105 |
90 |
70 |
60 |
45 |
35 |
25 |
15 |
369 |
50 |
1,640 |
1,680 |
185 |
145 |
130 |
115 |
95 |
80 |
65 |
50 |
40 |
25 |
20 |
381 |
55 |
1,680 |
1,720 |
190 |
155 |
135 |
120 |
105 |
85 |
70 |
55 |
45 |
30 |
20 |
394 |
61 |
1,720 |
1,760 |
200 |
160 |
145 |
125 |
110 |
95 |
75 |
60 |
50 |
35 |
25 |
410 |
66 |
1,760 |
1,800 |
205 |
170 |
150 |
135 |
115 |
100 |
85 |
70 |
55 |
40 |
30 |
427 |
71 |
1,800 |
1,840 |
215 |
175 |
160 |
140 |
125 |
110 |
90 |
75 |
60 |
50 |
35 |
444 |
77 |
1,840 |
1,880 |
220 |
180 |
165 |
150 |
130 |
115 |
100 |
80 |
65 |
55 |
40 |
460 |
82 |
1,880 |
1,920 |
230 |
190 |
175 |
155 |
140 |
120 |
105 |
90 |
70 |
60 |
45 |
477 |
88 |
1,920 |
1,960 |
235 |
195 |
180 |
165 |
145 |
130 |
115 |
95 |
80 |
65 |
50 |
494 |
93 |
1,960 |
2,000 |
245 |
205 |
185 |
170 |
155 |
135 |
120 |
105 |
85 |
70 |
55 |
511 |
99 |
2,000 |
2,040 |
255 |
210 |
195 |
175 |
160 |
145 |
125 |
110 |
95 |
75 |
60 |
526 |
107 |
2,040 |
2,080 |
260 |
220 |
200 |
185 |
170 |
150 |
135 |
115 |
100 |
85 |
70 |
541 |
114 |
2,080 |
2,120 |
270 |
225 |
210 |
190 |
175 |
160 |
140 |
125 |
110 |
90 |
75 |
556 |
121 |
2,120 |
2,160 |
280 |
235 |
215 |
200 |
180 |
165 |
150 |
130 |
115 |
100 |
80 |
571 |
128 |
2,160 |
2,200 |
290 |
240 |
225 |
205 |
190 |
175 |
155 |
140 |
120 |
105 |
90 |
586 |
135 |
2,200 |
2,240 |
300 |
250 |
230 |
215 |
195 |
180 |
165 |
145 |
130 |
115 |
95 |
601 |
143 |
2,240 |
2,280 |
310 |
260 |
240 |
220 |
205 |
190 |
170 |
155 |
135 |
120 |
105 |
615 |
150 |
2,280 |
2,320 |
320 |
270 |
250 |
230 |
210 |
195 |
180 |
160 |
145 |
130 |
110 |
629 |
157 |
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 |
330 |
280 |
260 |
235 |
220 |
205 |
185 |
170 |
155 |
135 |
120 |
643 |
164 |
2,360 |
2,400 |
340 |
290 |
270 |
245 |
230 |
210 |
195 |
180 |
160 |
145 |
130 |
657 |
171 |
2,400 |
2,440 |
350 |
300 |
280 |
255 |
235 |
220 |
205 |
185 |
170 |
150 |
135 |
674 |
179 |
2,440 |
2,480 |
360 |
310 |
290 |
265 |
245 |
230 |
210 |
195 |
175 |
160 |
145 |
692 |
186 |
2,480 |
2,520 |
370 |
320 |
300 |
275 |
255 |
235 |
220 |
200 |
185 |
170 |
150 |
710 |
193 |
2,520 |
2,560 |
380 |
330 |
310 |
285 |
265 |
245 |
225 |
210 |
195 |
175 |
160 |
728 |
200 |
2,560 |
2,600 |
390 |
340 |
320 |
295 |
275 |
255 |
235 |
220 |
200 |
185 |
170 |
746 |
207 |
2,600 |
2,640 |
400 |
350 |
330 |
305 |
285 |
265 |
245 |
225 |
210 |
190 |
175 |
764 |
215 |
2,640 |
2,700 |
410 |
360 |
340 |
320 |
300 |
275 |
255 |
235 |
220 |
200 |
185 |
782 |
222 |
2,700 |
2,760 |
425 |
375 |
355 |
335 |
315 |
290 |
270 |
250 |
230 |
215 |
200 |
809 |
233 |
2,760 |
2,820 |
440 |
390 |
370 |
350 |
330 |
305 |
285 |
265 |
245 |
225 |
210 |
836 |
243 |
2,820 |
2,880 |
455 |
405 |
385 |
365 |
345 |
320 |
300 |
280 |
260 |
240 |
220 |
863 |
254 |
2,880 |
2,940 |
470 |
420 |
400 |
380 |
360 |
335 |
315 |
295 |
275 |
255 |
235 |
890 |
265 |
2,940 |
3,000 |
485 |
435 |
415 |
395 |
375 |
350 |
330 |
310 |
290 |
270 |
245 |
917 |
276 |
3,000 |
3,060 |
500 |
450 |
430 |
410 |
390 |
365 |
345 |
325 |
305 |
285 |
260 |
944 |
287 |
3,060 |
3,120 |
515 |
465 |
445 |
425 |
405 |
380 |
360 |
340 |
320 |
300 |
275 |
971 |
298 |
3,120 |
3,180 |
530 |
480 |
460 |
440 |
420 |
395 |
375 |
355 |
335 |
315 |
290 |
998 |
310 |
3,180 |
3,240 |
545 |
495 |
475 |
455 |
435 |
410 |
390 |
370 |
350 |
330 |
305 |
1,025 |
322 |
3,240 |
3,300 |
560 |
510 |
490 |
470 |
450 |
425 |
405 |
385 |
365 |
345 |
320 |
1,052 |
336 |
3,300 |
3,360 |
575 |
525 |
505 |
485 |
465 |
440 |
420 |
400 |
380 |
360 |
335 |
1,079 |
351 |
3,360 |
3,420 |
590 |
540 |
520 |
500 |
480 |
455 |
435 |
415 |
395 |
375 |
350 |
1,106 |
366 |
3,420 |
3,480 |
610 |
555 |
535 |
515 |
495 |
470 |
450 |
430 |
410 |
390 |
365 |
1,131 |
381 |
3,480 |
3,540 |
625 |
570 |
550 |
530 |
510 |
485 |
465 |
445 |
425 |
405 |
380 |
1,155 |
396 |
3,540 |
3,600 |
645 |
585 |
565 |
545 |
525 |
500 |
480 |
460 |
440 |
420 |
395 |
1,179 |
411 |
3,600 |
3,660 |
665 |
605 |
580 |
560 |
540 |
515 |
495 |
475 |
455 |
435 |
410 |
1,203 |
426 |
3,660 |
3,720 |
680 |
625 |
600 |
575 |
555 |
530 |
510 |
490 |
470 |
450 |
425 |
1,227 |
441 |
3,720 |
3,780 |
700 |
640 |
615 |
590 |
570 |
545 |
525 |
505 |
485 |
465 |
440 |
1,251 |
456 |
3,780 |
3,840 |
715 |
660 |
635 |
610 |
585 |
560 |
540 |
520 |
500 |
480 |
455 |
1,276 |
471 |
3,840 |
3,900 |
735 |
675 |
650 |
625 |
600 |
575 |
555 |
535 |
515 |
495 |
470 |
1,306 |
486 |
3,900 |
3,960 |
755 |
695 |
670 |
645 |
620 |
595 |
570 |
550 |
530 |
510 |
485 |
1,336 |
501 |
3,960 |
4,020 |
770 |
715 |
690 |
660 |
635 |
610 |
585 |
565 |
545 |
525 |
500 |
1,366 |
516 |
4,020 |
4,080 |
790 |
730 |
705 |
680 |
655 |
630 |
605 |
580 |
560 |
540 |
515 |
1,396 |
531 |
4,080 |
4,140 |
805 |
750 |
725 |
700 |
675 |
650 |
625 |
600 |
575 |
555 |
530 |
1,426 |
546 |
4,140 |
4,200 |
825 |
765 |
740 |
715 |
690 |
665 |
640 |
615 |
590 |
570 |
545 |
1,456 |
561 |
4,200 |
4,260 |
845 |
785 |
760 |
735 |
710 |
685 |
660 |
635 |
610 |
585 |
560 |
1,486 |
576 |
4,260 |
4,320 |
860 |
805 |
780 |
750 |
725 |
700 |
675 |
650 |
625 |
600 |
575 |
1,516 |
591 |
4,320 |
4,380 |
880 |
820 |
795 |
770 |
745 |
720 |
695 |
670 |
645 |
620 |
595 |
1,546 |
606 |
4,380 |
4,440 |
895 |
840 |
815 |
790 |
765 |
740 |
715 |
690 |
660 |
635 |
610 |
1,576 |
621 |
4,440 |
4,500 |
915 |
855 |
830 |
805 |
780 |
755 |
730 |
705 |
680 |
655 |
630 |
1,606 |
636 |
4,500 |
4,580 |
935 |
880 |
855 |
825 |
800 |
775 |
750 |
725 |
700 |
675 |
650 |
1,636 |
651 |
4,580 |
4,660 |
960 |
900 |
875 |
850 |
825 |
800 |
775 |
750 |
725 |
700 |
675 |
1,676 |
671 |
4,660 |
4,740 |
985 |
925 |
900 |
875 |
850 |
825 |
800 |
775 |
750 |
725 |
700 |
1,716 |
691 |
4,740 |
4,820 |
1,010 |
950 |
925 |
900 |
875 |
850 |
825 |
800 |
775 |
750 |
725 |
1,756 |
711 |
4,820 |
4,900 |
1,040 |
975 |
950 |
925 |
900 |
875 |
850 |
825 |
795 |
770 |
745 |
1,792 |
731 |
4,900 |
4,980 |
1,065 |
1,000 |
975 |
945 |
920 |
895 |
870 |
845 |
820 |
795 |
770 |
1,828 |
751 |
4,980 |
5,060 |
1,095 |
1,025 |
995 |
970 |
945 |
920 |
895 |
870 |
845 |
820 |
795 |
1,864 |
771 |
5,060 |
5,140 |
1,120 |
1,055 |
1,025 |
995 |
970 |
945 |
920 |
895 |
870 |
845 |
820 |
1,900 |
791 |
5,140 |
5,220 |
1,150 |
1,080 |
1,050 |
1,025 |
995 |
970 |
945 |
920 |
895 |
870 |
845 |
1,936 |
815 |
5,220 |
5,300 |
1,180 |
1,110 |
1,080 |
1,050 |
1,020 |
995 |
970 |
945 |
915 |
890 |
865 |
1,972 |
839 |
5,300 |
5,380 |
1,205 |
1,140 |
1,110 |
1,080 |
1,050 |
1,020 |
990 |
965 |
940 |
915 |
890 |
2,008 |
863 |
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 |
1,235 |
1,165 |
1,135 |
1,105 |
1,080 |
1,050 |
1,020 |
990 |
965 |
940 |
915 |
2,044 |
887 |
5,460 |
5,540 |
1,260 |
1,195 |
1,165 |
1,135 |
1,105 |
1,075 |
1,045 |
1,015 |
990 |
965 |
940 |
2,080 |
911 |
5,540 |
5,620 |
1,290 |
1,220 |
1,190 |
1,165 |
1,135 |
1,105 |
1,075 |
1,045 |
1,015 |
990 |
965 |
2,116 |
935 |
5,620 |
5,700 |
1,320 |
1,250 |
1,220 |
1,190 |
1,160 |
1,130 |
1,105 |
1,075 |
1,045 |
1,015 |
985 |
2,152 |
959 |
5,700 |
5,780 |
1,345 |
1,280 |
1,250 |
1,220 |
1,190 |
1,160 |
1,130 |
1,100 |
1,070 |
1,045 |
1,015 |
2,188 |
983 |
5,780 |
5,860 |
1,375 |
1,305 |
1,275 |
1,245 |
1,220 |
1,190 |
1,160 |
1,130 |
1,100 |
1,070 |
1,040 |
2,224 |
1,007 |
5,860 |
5,940 |
1,400 |
1,335 |
1,305 |
1,275 |
1,245 |
1,215 |
1,185 |
1,155 |
1,130 |
1,100 |
1,070 |
2,261 |
1,031 |
5,940 |
6,020 |
1,430 |
1,360 |
1,330 |
1,305 |
1,275 |
1,245 |
1,215 |
1,185 |
1,155 |
1,125 |
1,095 |
2,305 |
1,055 |
6,020 |
6,100 |
1,460 |
1,390 |
1,360 |
1,330 |
1,300 |
1,270 |
1,245 |
1,215 |
1,185 |
1,155 |
1,125 |
2,349 |
1,079 |
6,100 |
5,180 |
1,485 |
1,420 |
1,390 |
1,360 |
1,330 |
1,300 |
1,270 |
1,240 |
1,210 |
1,185 |
1,155 |
2,393 |
1,103 |
6,180 |
6,260 |
1,515 |
1,445 |
1,415 |
1,385 |
1,360 |
1,330 |
1,300 |
1,270 |
1,240 |
1,210 |
1,180 |
2,437 |
1,127 |
6,260 |
6,340 |
1,540 |
1,475 |
1,445 |
1,415 |
1,385 |
1,355 |
1,325 |
1,295 |
1,270 |
1,240 |
1,210 |
2,481 |
1,151 |
6,340 |
6,420 |
1,570 |
1,500 |
1,470 |
1,445 |
1,415 |
1,385 |
1,355 |
1,325 |
1,295 |
1,265 |
1,235 |
2,525 |
1,175 |
6,420 |
6,500 |
1,600 |
1,530 |
1,500 |
1,470 |
1,440 |
1,410 |
1,385 |
1,355 |
1,325 |
1,295 |
1,265 |
2,569 |
1,199 |
6,500円 |
1,610 |
1,545 |
1,515 |
1,485 |
1,455 |
1,425 |
1,395 |
1,365 |
1,340 |
1,310 |
1,280 |
2,613 |
1,223 |
|
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 |
1,223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 |
1,970 |
1,905 |
1,875 |
1,845 |
1,815 |
1,785 |
1,755 |
1,725 |
1,700 |
1,670 |
1,640 |
3,128 |
1,583 |
|
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 |
1,583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 |
3,640 |
3,575 |
3,545 |
3,515 |
3,485 |
3,455 |
3,425 |
3,395 |
3,370 |
3,340 |
3,310 |
5,421 |
3,251 |
|
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 |
3,251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 |
6,140 |
6,070 |
6,040 |
6,010 |
5,980 |
5,950 |
5,920 |
5,890 |
5,865 |
5,835 |
5,805 |
8,751 |
5,748 |
|
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 |
5,748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 |
|||||||||||
扶養親族等の数が10人をこえる場合には、扶養親族等の数が10人の場合の税額から、その10人をこえる1人ごとに12円を控除した金額 |
従たる給与についての扶養控除申告書が提出されている場合には、当該申告書に記載された扶養親族の数に応じ、扶養親族1人ごとに12円を、上の各欄によつて求めた税額から控除した金額 |
― |
||||||||||||
その者が障害者、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円を、扶養親族である障害者がある場合には、当該障害者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 |
― |
その日の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
||||||||||
扶養親族の数 | |||||||||||
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 |
520円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
520 |
530 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
530 |
540 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
540 |
550 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
550 |
560 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
560 |
570 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
570 |
580 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
580 |
590 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
590 |
600 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
600 |
610 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
610 |
620 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
620 |
630 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
630 |
640 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
640 |
650 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
650 |
660 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
660 |
670 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
670 |
680 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
680 |
700 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
700 |
720 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
720 |
740 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
740 |
760 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
760 |
780 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
780 |
800 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
800 |
820 |
25 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
820 |
840 |
25 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
840 |
860 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
860 |
880 |
35 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
880 |
900 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
900 |
920 |
35 |
25 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
920 |
940 |
40 |
25 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
940 |
960 |
40 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
960 |
980 |
45 |
30 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
980 |
1,000 |
45 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
1,000 |
1,020 |
50 |
35 |
25 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
1,020 |
1,040 |
50 |
40 |
25 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
1,040 |
1,060 |
55 |
40 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
1,060 |
1,080 |
55 |
45 |
30 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
1,080 |
1,100 |
60 |
45 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
1,100 |
1,120 |
60 |
50 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
1,120 |
1,140 |
65 |
50 |
40 |
25 |
20 |
10 |
0 |
0 |
0 |
0 |
1,140 |
1,160 |
65 |
55 |
40 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
1,160 |
1,180 |
70 |
55 |
45 |
30 |
20 |
15 |
5 |
0 |
0 |
0 |
1,180 |
1,200 |
75 |
60 |
45 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
1,200 |
1,220 |
75 |
60 |
50 |
35 |
25 |
15 |
10 |
0 |
0 |
0 |
1,220 |
1,240 |
80 |
65 |
50 |
40 |
25 |
20 |
10 |
0 |
0 |
0 |
1,240 |
1,260 |
85 |
70 |
55 |
40 |
30 |
20 |
10 |
5 |
0 |
0 |
1,260 |
1,280 |
85 |
70 |
60 |
45 |
35 |
20 |
15 |
5 |
0 |
0 |
1,280 |
1,300 |
90 |
75 |
60 |
50 |
35 |
25 |
15 |
5 |
0 |
0 |
1,300 |
1,320 |
95 |
80 |
65 |
50 |
40 |
25 |
15 |
10 |
0 |
0 |
1,320 |
1,340 |
100 |
80 |
65 |
55 |
40 |
25 |
20 |
10 |
0 |
0 |
1,340 |
1,360 |
100 |
85 |
70 |
55 |
45 |
30 |
20 |
10 |
5 |
0 |
その日の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
||||||||||
扶養親族の数 | |||||||||||
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 |
1,360 |
1,380 |
105 |
90 |
70 |
60 |
45 |
35 |
20 |
15 |
5 |
0 |
1,380 |
1,400 |
110 |
90 |
75 |
60 |
50 |
35 |
25 |
15 |
5 |
0 |
1,400 |
1,440 |
115 |
95 |
80 |
65 |
55 |
40 |
25 |
20 |
10 |
0 |
1,440 |
1,480 |
120 |
105 |
90 |
70 |
60 |
45 |
35 |
20 |
15 |
5 |
1,480 |
1,520 |
130 |
110 |
95 |
80 |
65 |
50 |
40 |
25 |
15 |
10 |
1,520 |
1,560 |
135 |
120 |
100 |
85 |
70 |
55 |
45 |
30 |
20 |
15 |
1,560 |
1,600 |
145 |
125 |
110 |
95 |
75 |
60 |
50 |
35 |
25 |
15 |
1,600 |
1,640 |
150 |
135 |
115 |
100 |
85 |
65 |
55 |
40 |
30 |
20 |
1,640 |
1,680 |
155 |
140 |
125 |
105 |
90 |
75 |
60 |
45 |
35 |
25 |
1,680 |
1,720 |
165 |
150 |
130 |
115 |
95 |
80 |
65 |
55 |
40 |
25 |
1,720 |
1,760 |
170 |
155 |
140 |
120 |
105 |
90 |
70 |
60 |
45 |
35 |
1,760 |
1,800 |
180 |
160 |
145 |
130 |
110 |
95 |
80 |
65 |
50 |
40 |
1,800 |
1,840 |
185 |
170 |
155 |
135 |
120 |
100 |
85 |
70 |
55 |
45 |
1,840 |
1,880 |
195 |
175 |
160 |
145 |
125 |
110 |
95 |
75 |
60 |
50 |
1,880 |
1,920 |
200 |
185 |
165 |
150 |
135 |
115 |
100 |
85 |
65 |
55 |
1,920 |
1,960 |
210 |
190 |
175 |
155 |
140 |
125 |
105 |
90 |
75 |
60 |
1,960 |
2,000 |
215 |
200 |
180 |
165 |
150 |
130 |
115 |
95 |
80 |
65 |
2,000 |
2,040 |
220 |
205 |
190 |
170 |
155 |
140 |
120 |
105 |
90 |
70 |
2,040 |
2,080 |
230 |
215 |
195 |
180 |
160 |
145 |
130 |
110 |
95 |
80 |
2,080 |
2,120 |
235 |
220 |
205 |
185 |
170 |
155 |
135 |
120 |
100 |
85 |
2,120 |
2,160 |
245 |
225 |
210 |
195 |
175 |
160 |
145 |
125 |
110 |
95 |
2,160 |
2,200 |
255 |
235 |
215 |
200 |
185 |
165 |
150 |
135 |
115 |
100 |
2,200 |
2,240 |
265 |
240 |
225 |
210 |
190 |
175 |
155 |
140 |
125 |
105 |
2,240 |
2,280 |
275 |
250 |
230 |
215 |
200 |
180 |
165 |
150 |
130 |
115 |
2,280 |
2,320 |
285 |
260 |
240 |
225 |
205 |
190 |
175 |
155 |
140 |
125 |
2,320 |
2,360 |
295 |
270 |
250 |
230 |
215 |
200 |
180 |
165 |
150 |
130 |
2,360 |
2,400 |
305 |
280 |
260 |
240 |
225 |
205 |
190 |
170 |
155 |
140 |
2,400 |
2,440 |
315 |
290 |
270 |
250 |
230 |
215 |
195 |
180 |
165 |
145 |
2,440 |
2,480 |
325 |
300 |
280 |
260 |
240 |
220 |
205 |
190 |
170 |
155 |
2,480 |
2,520 |
335 |
310 |
290 |
270 |
250 |
230 |
215 |
195 |
180 |
165 |
2,520 |
2,560 |
345 |
320 |
300 |
280 |
260 |
240 |
220 |
205 |
190 |
170 |
2,560 |
2,600 |
355 |
330 |
310 |
290 |
270 |
250 |
230 |
210 |
195 |
180 |
2,600 |
2,640 |
365 |
340 |
320 |
300 |
280 |
260 |
235 |
220 |
205 |
185 |
2,640 |
2,700 |
375 |
355 |
335 |
310 |
290 |
270 |
250 |
230 |
215 |
195 |
2,700 |
2,760 |
390 |
370 |
350 |
325 |
305 |
285 |
265 |
245 |
225 |
210 |
2,760 |
2,820 |
405 |
385 |
365 |
340 |
320 |
300 |
280 |
260 |
235 |
220 |
2,820 |
2,880 |
420 |
400 |
380 |
355 |
335 |
315 |
295 |
275 |
250 |
235 |
2,880 |
2,940 |
435 |
415 |
395 |
370 |
350 |
330 |
310 |
290 |
265 |
245 |
2,940 |
3,000 |
450 |
430 |
410 |
385 |
365 |
345 |
325 |
305 |
280 |
260 |
3,000 |
3,060 |
465 |
445 |
425 |
400 |
380 |
360 |
340 |
320 |
295 |
275 |
3,060 |
3,120 |
480 |
460 |
440 |
415 |
395 |
375 |
355 |
335 |
310 |
290 |
3,120 |
3,180 |
495 |
475 |
455 |
430 |
410 |
390 |
370 |
350 |
325 |
305 |
3,180 |
3,240 |
510 |
490 |
470 |
445 |
425 |
405 |
385 |
365 |
340 |
320 |
3,240 |
3,300 |
525 |
505 |
485 |
460 |
440 |
420 |
400 |
380 |
355 |
335 |
3,300 |
3,360 |
540 |
520 |
500 |
475 |
455 |
435 |
415 |
395 |
370 |
350 |
3,360 |
3,420 |
555 |
535 |
515 |
490 |
470 |
450 |
430 |
410 |
385 |
365 |
3,420 |
3,480 |
570 |
550 |
530 |
505 |
485 |
465 |
445 |
425 |
400 |
380 |
3,480 |
3,540 |
585 |
565 |
545 |
520 |
500 |
480 |
460 |
440 |
415 |
395 |
3,540 |
3,600 |
605 |
580 |
560 |
535 |
515 |
495 |
475 |
455 |
430 |
410 |
3,600 |
3,660 |
620 |
595 |
575 |
550 |
530 |
510 |
490 |
470 |
445 |
425 |
その日の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
||||||||||
扶養親族の数 | |||||||||||
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 |
3,660 |
3,720 |
640 |
615 |
590 |
565 |
545 |
525 |
505 |
485 |
460 |
440 |
3,720 |
3,780 |
660 |
630 |
605 |
580 |
560 |
540 |
520 |
500 |
475 |
455 |
3,780 |
3,840 |
675 |
650 |
625 |
600 |
575 |
555 |
535 |
515 |
490 |
470 |
3,840 |
3,900 |
695 |
670 |
645 |
620 |
595 |
570 |
550 |
530 |
505 |
485 |
3,900 |
3,960 |
710 |
685 |
660 |
635 |
610 |
585 |
565 |
545 |
520 |
500 |
3,960 |
4,020 |
730 |
705 |
680 |
655 |
630 |
605 |
580 |
560 |
535 |
515 |
4,020 |
4,080 |
750 |
720 |
695 |
670 |
645 |
620 |
595 |
575 |
550 |
530 |
4,080 |
4,140 |
765 |
740 |
715 |
690 |
665 |
640 |
615 |
590 |
565 |
545 |
4,140 |
4,200 |
785 |
760 |
735 |
710 |
685 |
660 |
630 |
605 |
580 |
560 |
4,200 |
4,260 |
800 |
775 |
750 |
725 |
700 |
675 |
650 |
625 |
600 |
575 |
4,260 |
4,320 |
820 |
795 |
770 |
745 |
720 |
695 |
670 |
645 |
620 |
595 |
4,320 |
4,380 |
840 |
810 |
785 |
760 |
735 |
710 |
685 |
660 |
635 |
610 |
4,380 |
4,440 |
855 |
830 |
805 |
780 |
755 |
730 |
705 |
680 |
655 |
630 |
4,440 |
4,500 |
875 |
850 |
825 |
800 |
775 |
750 |
720 |
695 |
670 |
645 |
4,500 |
4,580 |
895 |
870 |
845 |
820 |
795 |
770 |
745 |
720 |
695 |
670 |
4,580 |
4,660 |
920 |
895 |
870 |
845 |
820 |
795 |
765 |
740 |
715 |
690 |
4,660 |
4,740 |
945 |
915 |
890 |
865 |
840 |
815 |
790 |
765 |
740 |
715 |
4,740 |
4,820 |
965 |
940 |
915 |
890 |
865 |
840 |
815 |
790 |
765 |
740 |
4,820 |
4,900 |
990 |
965 |
940 |
915 |
890 |
865 |
840 |
815 |
790 |
765 |
4,900 |
4,980 |
1,015 |
990 |
965 |
940 |
915 |
890 |
865 |
840 |
815 |
790 |
4,980 |
5,060 |
1,045 |
1,015 |
990 |
965 |
940 |
915 |
885 |
860 |
835 |
810 |
5,060 |
5,140 |
1,075 |
1,045 |
1,015 |
985 |
960 |
935 |
910 |
885 |
860 |
835 |
5,140 |
5,220 |
1,100 |
1,070 |
1,045 |
1,015 |
985 |
960 |
935 |
910 |
885 |
860 |
5,220 |
5,300 |
1,130 |
1,100 |
1,070 |
1,040 |
1,010 |
985 |
960 |
935 |
910 |
885 |
5,300 |
5,380 |
1,155 |
1,130 |
1,100 |
1,070 |
1,040 |
1,010 |
985 |
960 |
935 |
910 |
5,380 |
5,460 |
1,185 |
1,155 |
1,125 |
1,095 |
1,070 |
1,040 |
1,010 |
980 |
955 |
930 |
5,460 |
5,540 |
1,215 |
1,185 |
1,155 |
1,125 |
1,095 |
1,065 |
1,035 |
1,010 |
980 |
955 |
5,540 |
5,620 |
1,240 |
1,210 |
1,185 |
1,155 |
1,125 |
1,095 |
1,065 |
1,035 |
1,005 |
980 |
5,620 |
5,700 |
1,270 |
1,240 |
1,210 |
1,180 |
1,150 |
1,120 |
1,095 |
1,065 |
1,035 |
1,005 |
5,700 |
5,780 |
1,295 |
1,270 |
1,240 |
1,210 |
1,180 |
1,150 |
1,120 |
1,090 |
1,060 |
1,035 |
5,780 |
5,860 |
1,325 |
1,295 |
1,265 |
1,235 |
1,210 |
1,180 |
1,150 |
1,120 |
1,090 |
1,060 |
5,860 |
5,940 |
1,355 |
1,325 |
1,295 |
1,265 |
1,235 |
1,205 |
1,175 |
1,150 |
1,120 |
1,090 |
5,940 |
6,020 |
1,380 |
1,350 |
1,325 |
1,295 |
1,265 |
1,235 |
1,205 |
1,175 |
1,145 |
1,115 |
6,020 |
6,100 |
1,410 |
1,380 |
1,350 |
1,320 |
1,290 |
1,260 |
1,235 |
1,205 |
1,175 |
1,145 |
6,100 |
6,180 |
1,435 |
1,410 |
1,380 |
1,350 |
1,320 |
1,290 |
1,260 |
1,230 |
1,200 |
1,175 |
6,180 |
6,260 |
1,465 |
1,435 |
1,405 |
1,375 |
1,350 |
1,320 |
1,290 |
1,260 |
1,230 |
1,200 |
6,260 |
6,340 |
1,495 |
1,465 |
1,435 |
1,405 |
1,375 |
1,345 |
1,315 |
1,290 |
1,260 |
1,230 |
6,340 |
6,420 |
1,520 |
1,490 |
1,465 |
1,435 |
1,405 |
1,375 |
1,345 |
1,315 |
1,285 |
1,255 |
6,420 |
6,500 |
1,550 |
1,520 |
1,490 |
1,460 |
1,430 |
1,400 |
1,375 |
1,345 |
1,315 |
1,285 |
6,500円 |
1,565 |
1,535 |
1,505 |
1,475 |
1,445 |
1,415 |
1,385 |
1,360 |
1,330 |
1,300 |
|
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 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
7,530円 |
1,925 |
1,895 |
1,865 |
1,835 |
1,805 |
1,775 |
1,745 |
1,720 |
1,690 |
1,660 |
|
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 |
その日の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
||||||||||
扶養親族の数 | |||||||||||
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 |
||
11,700円 |
3,595 |
3,565 |
3,535 |
3,505 |
3,475 |
3,445 |
3,415 |
3,390 |
3,360 |
3,330 |
|
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 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
17,250円 |
6,090 |
6,060 |
6,030 |
6,000 |
5,970 |
5,940 |
5,910 |
5,885 |
5,855 |
5,825 |
|
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 |
||||||||||
扶養親族の数が10人をこえる場合には、扶養親族の数が10人の場合の税額から、その10人をこえる1人ごとに12円を控除した金額 | |||||||||||
その者が障害者、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円を、扶養親族である障害者がある場合には、当該障害者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適用がある場合 |
乙 第三十八条第一項第七号ロの規定の適用がある場合 |
||||||||||||||||||||||
扶養親族の数 | ||||||||||||||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人以上 |
||||||||||||||
前月の社会保険料控除後の給与の金額 |
前月の社会保険料控除後の給与の金額 |
|||||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
% |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
0 |
7,500円未満 |
13,300円未満 |
15,800円未満 |
18,300円未満 |
20,800円未満 |
23,300円未満 |
25,800円未満 |
28,100円未満 |
30,400円未満 |
32,600円未満 |
34,800円未満 |
1,000円未満 |
||||||||||||
2 |
7,500 |
7,900 |
13,300 |
14,000 |
15,800 |
16,700 |
18,300 |
19,300 |
20,800 |
21,900 |
23,300 |
24,600 |
25,800 |
27,100 |
28,100 |
29,500 |
30,400 |
31,800 |
32,600 |
34,100 |
34,800 |
36,400 |
1,000 |
2,100 |
4 |
7,900 |
8,300 |
14,000 |
14,800 |
16,700 |
17,600 |
19,300 |
20,400 |
21,900 |
23,100 |
24,600 |
25,900 |
27,100 |
28,500 |
29,500 |
30,900 |
31,800 |
33,300 |
34,100 |
35,800 |
36,400 |
38,200 |
2,100 |
3,300 |
6 |
8,300 |
8,800 |
14,800 |
15,700 |
17,600 |
18,600 |
20,400 |
21,600 |
23,100 |
24,500 |
25,900 |
27,400 |
28,500 |
29,900 |
30,900 |
32,500 |
33,300 |
35,000 |
35,800 |
37,600 |
38,200 |
40,200 |
3,300 |
4,500 |
8 |
8,800 |
9,400 |
15,700 |
16,700 |
18,600 |
19,800 |
21,600 |
22,900 |
24,500 |
26,000 |
27,400 |
28,800 |
29,900 |
31,500 |
32,500 |
34,200 |
35,000 |
36,900 |
37,600 |
39,600 |
40,200 |
42,300 |
4,500 |
6,500 |
10 |
9,400 |
17,600 |
16,700 |
24,100 |
19,800 |
26,800 |
22,900 |
28,800 |
26,000 |
30,700 |
28,800 |
32,700 |
31,500 |
34,900 |
34,200 |
37,200 |
36,900 |
39,500 |
39,600 |
41,900 |
42,300 |
44,200 |
6,500 |
9,300 |
12 |
17,600 |
19,800 |
24,100 |
27,000 |
26,800 |
29,100 |
28,800 |
31,200 |
30,700 |
33,300 |
32,700 |
35,900 |
34,900 |
38,500 |
37,200 |
41,000 |
39,500 |
43,600 |
41,900 |
46,200 |
44,200 |
48,700 |
9,300 |
9,900 |
14 |
19,800 |
26,800 |
27,000 |
31,000 |
29,100 |
32,700 |
31,200 |
34,800 |
33,300 |
37,100 |
35,900 |
39,400 |
38,500 |
41,700 |
41,000 |
44,200 |
43,600 |
46,700 |
46,200 |
49,200 |
48,700 |
51,700 |
9,900 |
14,200 |
16 |
26,800 |
28,800 |
31,000 |
32,100 |
32,700 |
35,800 |
34,800 |
38,300 |
37,100 |
40,800 |
39,400 |
43,300 |
41,700 |
45,800 |
44,200 |
48,300 |
46,700 |
50,800 |
49,200 |
53,300 |
51,700 |
55,000 |
14,200 |
15,000 |
18 |
28,800 |
33,300 |
32,100 |
37,000 |
35,800 |
39,800 |
38,300 |
42,600 |
40,800 |
45,400 |
43,300 |
48,100 |
45,800 |
50,900 |
48,300 |
53,600 |
50,800 |
55,400 |
53,300 |
57,100 |
55,000 |
58,900 |
15,000 |
27,300 |
20 |
33,300 |
51,200 |
37,000 |
55,600 |
39,800 |
57,100 |
42,600 |
58,600 |
45,400 |
60,100 |
48,100 |
61,600 |
50,900 |
63,100 |
53,600 |
64,600 |
55,400 |
66,200 |
57,100 |
68,000 |
58,900 |
70,000 |
27,300 |
28,800 |
22 |
51,200 |
55,400 |
55,600 |
59,100 |
57,100 |
60,800 |
58,600 |
62,400 |
60,100 |
64,000 |
61,600 |
65,600 |
63,100 |
67,400 |
64,600 |
69,600 |
66,200 |
71,700 |
68,000 |
73,900 |
70,000 |
76,100 |
28,800 |
31,700 |
24 |
55,400 |
60,600 |
59,100 |
63,200 |
60,800 |
64,900 |
62,400 |
66,700 |
64,000 |
69,000 |
65,600 |
71,400 |
67,400 |
73,800 |
69,600 |
76,200 |
71,700 |
78,600 |
73,900 |
81,000 |
76,100 |
83,300 |
31,700 |
33,300 |
26 |
60,600 |
84,000 |
63,200 |
88,900 |
64,900 |
91,000 |
66,700 |
93,100 |
69,000 |
95,100 |
71,400 |
97,200 |
73,800 |
99,300 |
76,200 |
101,400 |
78,600 |
103,500 |
81,000 |
105,600 |
83,300 |
107,600 |
33,300 |
45,800 |
28 |
84,000 |
91,700 |
88,900 |
97,000 |
91,000 |
99,200 |
93,100 |
101,500 |
95,100 |
103,800 |
97,200 |
106,100 |
99,300 |
108,300 |
101,400 |
110,600 |
103,500 |
112,900 |
105,600 |
115,200 |
107,600 |
117,400 |
45,800 |
48,000 |
30 |
91,700 |
114,000 |
97,000 |
118,700 |
99,200 |
120,700 |
101,500 |
122,700 |
103,800 |
124,700 |
106,100 |
126,700 |
108,300 |
128,700 |
110,600 |
130,700 |
112,900 |
132,700 |
115,200 |
134,700 |
117,400 |
136,700 |
48,000 |
63,300 |
32 |
114,000 |
123,900 |
118,700 |
129,000 |
120,700 |
131,200 |
122,700 |
133,300 |
124,700 |
135,500 |
126,700 |
137,700 |
128,700 |
139,900 |
130,700 |
142,000 |
132,700 |
144,200 |
134,700 |
146,400 |
136,700 |
148,600 |
63,300 |
66,300 |
34 |
123,900 |
135,700 |
129,000 |
141,300 |
131,200 |
143,700 |
133,300 |
146,000 |
135,500 |
148,400 |
137,700 |
150,800 |
139,900 |
153,200 |
142,000 |
155,600 |
144,200 |
157,900 |
146,400 |
160,300 |
148,600 |
162,700 |
66,300 |
69,500 |
36 |
135,700 |
188,200 |
141,300 |
192,600 |
143,700 |
195,100 |
146,000 |
197,200 |
148,400 |
199,300 |
150,800 |
201,400 |
153,200 |
203,500 |
155,600 |
205,600 |
157,900 |
207,600 |
160,300 |
209,700 |
162,700 |
211,800 |
69,500 |
102,700 |
38 |
188,200 |
205,300 |
192,600 |
210,600 |
195,100 |
212,900 |
197,200 |
215,200 |
199,300 |
217,400 |
201,400 |
219,700 |
203,500 |
222,000 |
205,600 |
224,200 |
207,600 |
226,500 |
209,700 |
228,800 |
211,800 |
231,100 |
102,700 |
107,500 |
40 |
205,300 |
280,700 |
210,600 |
285,300 |
212,900 |
287,300 |
215,200 |
289,300 |
217,400 |
291,300 |
219,700 |
293,300 |
222,000 |
295,300 |
224,200 |
297,300 |
226,500 |
299,300 |
228,800 |
301,300 |
231,100 |
303,300 |
107,500 |
155,900 |
42 |
280,700 |
305,100 |
285,300 |
310,100 |
287,300 |
312,300 |
289,300 |
314,500 |
291,300 |
316,700 |
293,300 |
318,800 |
295,300 |
321,000 |
297,300 |
323,200 |
299,300 |
325,400 |
301,300 |
327,500 |
303,300 |
329,700 |
155,900 |
163,200 |
44 |
305,100 |
334,100 |
310,100 |
339,700 |
312,300 |
342,100 |
314,500 |
344,400 |
316,700 |
346,800 |
318,800 |
349,200 |
321,000 |
351,600 |
323,200 |
354,000 |
325,400 |
356,300 |
327,500 |
358,700 |
329,700 |
361,100 |
163,200 |
171,200 |
46 |
334,100 |
431,300 |
339,700 |
436,100 |
342,100 |
438,200 |
344,400 |
440,300 |
346,800 |
442,400 |
349,200 |
444,400 |
351,600 |
446,500 |
354,000 |
448,600 |
356,300 |
450,700 |
358,700 |
452,800 |
361,100 |
454,900 |
171,200 |
235,200 |
48 |
431,300 |
470,500 |
436,100 |
475,800 |
438,200 |
478,000 |
440,300 |
480,300 |
442,400 |
482,600 |
444,400 |
484,800 |
446,500 |
487,100 |
448,600 |
489,400 |
450,700 |
491,700 |
452,800 |
493,900 |
454,900 |
496,200 |
235,200 |
246,400 |
50 |
470,500円以上 |
475,800円以上 |
478,000円以上 |
480,300円以上 |
482,600円以上 |
484,800円以上 |
487,100円以上 |
489,400円以上 |
491,700円以上 |
493,900円以上 |
496,200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 |
7,000 |
|
1,000 |
2,000 |
50 |
51,000 |
52,000 |
2,550 |
142,000 |
144,000 |
7,100 |
2,000 |
3,000 |
100 |
52,000 |
53,000 |
2,600 |
144,000 |
146,000 |
7,200 |
3,000 |
4,000 |
150 |
53,000 |
54,000 |
2,650 |
146,000 |
148,000 |
7,300 |
4,000 |
5,000 |
200 |
54,000 |
55,000 |
2,700 |
148,000 |
150,000 |
7,400 |
5,000 |
6,000 |
250 |
55,000 |
56,000 |
2,750 |
150,000 |
152,000 |
7,500 |
6,000 |
7,000 |
300 |
56,000 |
57,000 |
2,800 |
152,000 |
154,000 |
7,600 |
7,000 |
8,000 |
350 |
57,000 |
58,000 |
2,850 |
154,000 |
156,000 |
7,700 |
8,000 |
9,000 |
400 |
58,000 |
59,000 |
2,900 |
156,000 |
158,000 |
7,800 |
9,000 |
10,000 |
450 |
59,000 |
60,000 |
2,950 |
158,000 |
160,000 |
7,900 |
10,000 |
11,000 |
500 |
60,000 |
62,000 |
3,000 |
160,000 |
162,000 |
8,000 |
11,000 |
12,000 |
550 |
62,000 |
64,000 |
3,100 |
162,000 |
164,000 |
8,100 |
12,000 |
13,000 |
600 |
64,000 |
66,000 |
3,200 |
164,000 |
166,000 |
8,200 |
13,000 |
14,000 |
650 |
66,000 |
68,000 |
3,300 |
166,000 |
168,000 |
8,300 |
14,000 |
15,000 |
700 |
68,000 |
70,000 |
3,400 |
168,000 |
170,000 |
8,400 |
15,000 |
16,000 |
750 |
70,000 |
72,000 |
3,500 |
170,000 |
172,000 |
8,500 |
16,000 |
17,000 |
800 |
72,000 |
74,000 |
3,600 |
172,000 |
174,000 |
8,600 |
17,000 |
18,000 |
850 |
74,000 |
76,000 |
3,700 |
174,000 |
176,000 |
8,700 |
18,000 |
19,000 |
900 |
76,000 |
78,000 |
3,800 |
176,000 |
178,000 |
8,800 |
19,000 |
20,000 |
950 |
78,000 |
80,000 |
3,900 |
178,000 |
180,000 |
8,900 |
20,000 |
21,000 |
1,000 |
80,000 |
82,000 |
4,000 |
180,000 |
184,000 |
9,000 |
21,000 |
22,000 |
1,050 |
82,000 |
84,000 |
4,100 |
184,000 |
188,000 |
9,200 |
22,000 |
23,000 |
1,100 |
84,000 |
86,000 |
4,200 |
188,000 |
192,000 |
9,400 |
23,000 |
24,000 |
1,150 |
86,000 |
88,000 |
4,300 |
192,000 |
196,000 |
9,600 |
24,000 |
25,000 |
1,200 |
88,000 |
90,000 |
4,400 |
196,000 |
200,000 |
9,800 |
25,000 |
26,000 |
1,250 |
90,000 |
92,000 |
4,500 |
200,000 |
204,000 |
10,000 |
26,000 |
27,000 |
1,300 |
92,000 |
94,000 |
4,600 |
204,000 |
208,000 |
10,300 |
27,000 |
28,000 |
1,350 |
94,000 |
96,000 |
4,700 |
208,000 |
212,000 |
10,600 |
28,000 |
29,000 |
1,400 |
96,000 |
98,000 |
4,800 |
212,000 |
216,000 |
10,900 |
29,000 |
30,000 |
1,450 |
98,000 |
100,000 |
4,900 |
216,000 |
220,000 |
11,200 |
30,000 |
31,000 |
1,500 |
100,000 |
102,000 |
5,000 |
220,000 |
224,000 |
11,500 |
31,000 |
32,000 |
1,550 |
102,000 |
104,000 |
5,100 |
224,000 |
228,000 |
11,800 |
32,000 |
33,000 |
1,600 |
104,000 |
106,000 |
5,200 |
228,000 |
232,000 |
12,100 |
33,000 |
34,000 |
1,650 |
106,000 |
108,000 |
5,300 |
232,000 |
236,000 |
12,400 |
34,000 |
35,000 |
1,700 |
108,000 |
110,000 |
5,400 |
236,000 |
240,000 |
12,700 |
35,000 |
36,000 |
1,750 |
110,000 |
112,000 |
5,500 |
240,000 |
244,000 |
13,000 |
36,000 |
37,000 |
1,800 |
112,000 |
114,000 |
5,600 |
244,000 |
248,000 |
13,300 |
37,000 |
38,000 |
1,850 |
114,000 |
116,000 |
5,700 |
248,000 |
252,000 |
13,600 |
38,000 |
39,000 |
1,900 |
116,000 |
118,000 |
5,800 |
252,000 |
256,000 |
13,900 |
39,000 |
40,000 |
1,950 |
118,000 |
120,000 |
5,900 |
256,000 |
260,000 |
14,200 |
40,000 |
41,000 |
2,000 |
120,000 |
122,000 |
6,000 |
260,000 |
264,000 |
14,500 |
41,000 |
42,000 |
2,050 |
122,000 |
124,000 |
6,100 |
264,000 |
268,000 |
14,800 |
42,000 |
43,000 |
21,00 |
124,000 |
126,000 |
6,200 |
268,000 |
272,000 |
15,100 |
43,000 |
44,000 |
2,150 |
126,000 |
128,000 |
6,300 |
272,000 |
276,000 |
15,400 |
44,000 |
45,000 |
2,200 |
128,000 |
130,000 |
6,400 |
276,000 |
280,000 |
15,700 |
45,000 |
46,000 |
2,250 |
130,000 |
132,000 |
6,500 |
280,000 |
284,000 |
16,000 |
46,000 |
47,000 |
2,300 |
132,000 |
134,000 |
6,600 |
284,000 |
288,000 |
16,300 |
47,000 |
48,000 |
2,350 |
134,000 |
136,000 |
6,700 |
288,000 |
292,000 |
16,600 |
48,000 |
49,000 |
2,400 |
136,000 |
138,000 |
6,800 |
292,000 |
296,000 |
16,900 |
49,000 |
50,000 |
2,450 |
138,000 |
140,000 |
6,900 |
296,000 |
300,000 |
17,200 |
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 |
17,500 |
540,000 |
546,000 |
39,000 |
860,000 |
868,000 |
71,000 |
304,000 |
308,000 |
17,800 |
546,000 |
552,000 |
39,600 |
868,000 |
876,000 |
71,800 |
308,000 |
312,000 |
18,100 |
552,000 |
558,000 |
40,200 |
876,000 |
884,000 |
72,600 |
312,000 |
316,000 |
18,400 |
558,000 |
564,000 |
40,800 |
884,000 |
892,000 |
73,400 |
316,000 |
320,000 |
18,700 |
564,000 |
570,000 |
41,400 |
892,000 |
900,000 |
74,200 |
320,000 |
324,000 |
19,000 |
570,000 |
576,000 |
42,000 |
900,000 |
908,000 |
75,000 |
324,000 |
328,000 |
19,300 |
576,000 |
582,000 |
42,600 |
908,000 |
916,000 |
75,800 |
328,000 |
332,000 |
19,600 |
582,000 |
558,000 |
43,200 |
916,000 |
924,000 |
76,600 |
332,000 |
336,000 |
19,900 |
558,000 |
594,000 |
43,800 |
924,000 |
932,000 |
77,400 |
336,000 |
340,000 |
20,200 |
594,000 |
600,000 |
44,400 |
932,000 |
940,000 |
78,200 |
340,000 |
344,000 |
20,500 |
600,000 |
606,000 |
45,000 |
940,000 |
948,000 |
79,000 |
344,000 |
348,000 |
20,800 |
606,000 |
612,000 |
45,600 |
948,000 |
956,000 |
79,800 |
348,000 |
352,000 |
21,100 |
612,000 |
618,000 |
46,200 |
956,000 |
964,000 |
80,600 |
352,000 |
356,000 |
21,400 |
618,000 |
624,000 |
46,800 |
964,000 |
972,000 |
81,400 |
356,000 |
360,000 |
21,700 |
624,000 |
630,000 |
47,400 |
972,000 |
980,000 |
82,200 |
360,000 |
364,000 |
22,000 |
630,000 |
636,000 |
48,000 |
980,000 |
988,000 |
83,000 |
364,000 |
368,000 |
22,300 |
636,000 |
642,000 |
48,600 |
988,000 |
996,000 |
83,800 |
368,000 |
372,000 |
22,600 |
642,000 |
648,000 |
49,200 |
996,000 |
1,004,000 |
84,600 |
372,000 |
376,000 |
22,900 |
648,000 |
654,000 |
49,800 |
1,004,000 |
1,012,000 |
85,500 |
376,000 |
380,000 |
23,200 |
654,000 |
660,000 |
50,400 |
1,012,000 |
1,020,000 |
86,500 |
380,000 |
384,000 |
23,500 |
660,000 |
666,000 |
51,000 |
1,020,000 |
1,028,000 |
87,500 |
384,000 |
388,000 |
23,800 |
666,000 |
672,000 |
51,600 |
1,028,000 |
1,036,000 |
88,500 |
388,000 |
392,000 |
24,100 |
672,000 |
678,000 |
52,200 |
1,036,000 |
1,044,000 |
89,500 |
392,000 |
396,000 |
24,400 |
678,000 |
684,000 |
52,800 |
1,044,000 |
1,052,000 |
90,500 |
396,000 |
400,000 |
24,700 |
684,000 |
690,000 |
53,400 |
1,052,000 |
1,060,000 |
91,500 |
400,000 |
404,000 |
25,000 |
690,000 |
696,000 |
54,000 |
1,060,000 |
1,068,000 |
92,500 |
404,000 |
408,000 |
25,400 |
696,000 |
702,000 |
54,600 |
1,068,000 |
1,076,000 |
93,500 |
408,000 |
412,000 |
25,800 |
702,000 |
708,000 |
55,200 |
1,076,000 |
1,084,000 |
94,500 |
412,000 |
416,000 |
26,200 |
708,000 |
714,000 |
55,800 |
1,084,000 |
1,092,000 |
95,500 |
416,000 |
420,000 |
26,600 |
714,000 |
720,000 |
56,400 |
1,092,000 |
1,100,000 |
96,500 |
420,000 |
426,000 |
27,000 |
720,000 |
726,000 |
57,000 |
1,100,000 |
1,108,000 |
97,500 |
426,000 |
432,000 |
27,600 |
726,000 |
732,000 |
57,600 |
1,108,000 |
1,116,000 |
98,500 |
432,000 |
438,000 |
28,200 |
732,000 |
738,000 |
58,200 |
1,116,000 |
1,124,000 |
99,500 |
438,000 |
444,000 |
28,800 |
738,000 |
744,000 |
58,800 |
1,124,000 |
1,132,000 |
100,500 |
444,000 |
450,000 |
29,400 |
744,000 |
750,000 |
59,400 |
1,132,000 |
1,140,000 |
101,500 |
450,000 |
456,000 |
30,000 |
750,000 |
756,000 |
60,000 |
1,140,000 |
1,148,000 |
102,500 |
456,000 |
462,000 |
30,600 |
756,000 |
762,000 |
60,600 |
1,148,000 |
1,156,000 |
103,500 |
462,000 |
468,000 |
31,200 |
762,000 |
768,000 |
61,200 |
1,156,000 |
1,164,000 |
104,500 |
468,000 |
474,000 |
31,800 |
768,000 |
774,000 |
61,800 |
1,164,000 |
1,172,000 |
105,500 |
474,000 |
480,000 |
32,400 |
774,000 |
780,000 |
62,400 |
1,172,000 |
1,180,000 |
106,500 |
480,000 |
486,000 |
33,000 |
780,000 |
788,000 |
63,000 |
1,180,000 |
1,188,000 |
107,500 |
486,000 |
492,000 |
33,600 |
788,000 |
796,000 |
63,800 |
1,188,000 |
1,196,000 |
108,500 |
492,000 |
498,000 |
34,200 |
796,000 |
804,000 |
64,600 |
1,196,000 |
1,204,000 |
109,500 |
498,000 |
504,000 |
34,800 |
804,000 |
812,000 |
65,400 |
1,204,000 |
1,212,000 |
110,500 |
504,000 |
510,000 |
35,400 |
812,000 |
820,000 |
66,200 |
1,212,000 |
1,220,000 |
111,500 |
510,000 |
516,000 |
36,000 |
820,000 |
828,000 |
67,000 |
1,220,000 |
1,228,000 |
112,500 |
516,000 |
522,000 |
36,600 |
828,000 |
836,000 |
67,800 |
1,228,000 |
1,236,000 |
113,500 |
522,000 |
528,000 |
37,200 |
836,000 |
844,000 |
68,600 |
1,236,000 |
1,244,000 |
114,500 |
528,000 |
534,000 |
37,800 |
844,000 |
852,000 |
69,400 |
1,244,000 |
1,252,000 |
115,500 |
534,000 |
540,000 |
38,400 |
852,000 |
860,000 |
70,200 |
1,252,000 |
1,260,000 |
116,500 |
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 |
1,260,000 |
1,268,000 |
117,500 |
1,650,000 |
1,660,000 |
166,250 |
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165,000円を控除した金額 |
1,268,000 |
1,276,000 |
118,500 |
1,660,000 |
1,670,000 |
167,500 |
|||
1,276,000 |
1,284,000 |
119,500 |
1,670,000 |
1,680,000 |
168,750 |
|||
1,284,000 |
1,292,000 |
120,500 |
1,680,000 |
1,690,000 |
170,000 |
|||
1,292,000 |
1,300,000 |
121,500 |
1,690,000 |
1,700,000 |
171,250 |
|||
1,300,000 |
1,310,000 |
122,500 |
1,700,000 |
1,710,000 |
172,500 |
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290,000円を控除した金額 |
1,310,000 |
1,320,000 |
123,750 |
1,710,000 |
1,720,000 |
173,750 |
|||
1,320,000 |
1,330,000 |
125,000 |
1,720,000 |
1,730,000 |
175,000 |
|||
1,330,000 |
1,340,000 |
126,250 |
1,730,000 |
1,740,000 |
176,250 |
|||
1,340,000 |
1,350,000 |
127,500 |
1,740,000 |
1,750,000 |
177,500 |
|||
1,350,000 |
1,360,000 |
128,750 |
1,750,000 |
1,760,000 |
178,750 |
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490,000円を控除した金額 |
1,360,000 |
1,370,000 |
130,000 |
1,760,000 |
1,770,000 |
180,000 |
|||
1,370,000 |
1,380,000 |
131,250 |
1,770,000 |
1,780,000 |
181,250 |
|||
1,380,000 |
1,390,000 |
132,500 |
1,780,000 |
1,790,000 |
182,500 |
|||
1,390,000 |
1,400,000 |
133,750 |
1,790,000 |
1,800,000 |
183,750 |
|||
1,400,000 |
1,410,000 |
135,000 |
1,800,000 |
1,810,000 |
185,000 |
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790,000円を控除した金額 |
1,410,000 |
1,420,000 |
136,250 |
1,810,000 |
1,820,000 |
186,250 |
|||
1,420,000 |
1,430,000 |
137,500 |
1,820,000 |
1,830,000 |
187,500 |
|||
1,430,000 |
1,440,000 |
138,750 |
1,830,000 |
1,840,000 |
188,750 |
|||
1,44,000 |
1,450,000 |
140,000 |
1,840,000 |
1,850,000 |
190,000 |
|||
1,450,000 |
1,460,000 |
141,250 |
1,850,000 |
1,860,000 |
191,250 |
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1,290,000円を控除した金額 |
1,460,000 |
1,470,000 |
142,500 |
1,860,000 |
1,870,000 |
192,500 |
|||
1,470,000 |
1,480,000 |
143,750 |
1,870,000 |
1,880,000 |
193,750 |
|||
1,480,000 |
1,490,000 |
145,000 |
1,880,000 |
1,890,000 |
195,000 |
|||
1,490,000 |
1,500,000 |
146,250 |
1,890,000 |
1,900,000 |
196,250 |
|||
1,500,000 |
1,510,000 |
147,500 |
1,900,000 |
1,910,000 |
197,500 |
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2,290,000円を控除した金額 |
1,510,000 |
1,520,000 |
148,750 |
1,910,000 |
1,920,000 |
198,750 |
|||
1,520,000 |
1,530,000 |
150,000 |
1,920,000 |
1,930,000 |
200,000 |
|||
1,53,0000 |
1,540,000 |
151,250 |
1,930,000 |
1,940,000 |
201,250 |
|||
1,540,000 |
1,550,000 |
152,500 |
1,940,000 |
1,950,000 |
202,500 |
|||
1,550,000 |
1,560,000 |
153,750 |
1,950,000 |
1,960,000 |
203,750 |
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3,790,000円を控除した金額 |
1,560,000 |
1,570,000 |
155,000 |
1,960,000 |
1,970,000 |
205,000 |
|||
1,570,000 |
1,580,000 |
156,250 |
1,970,000 |
1,980,000 |
206,250 |
|||
1,580,000 |
1,590,000 |
157,500 |
1,980,000 |
1,990,000 |
207,500 |
|||
1,590,000 |
1,600,000 |
158,750 |
1,990,000 |
2,000,000 |
208,750 |
|||
1,600,000 |
1,610,000 |
160,000 |
2,000,000 |
3,000,000 |
退職所得の特別控除の金額に15%を乗じて算出した金額から90,000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6,290,000円を控除した金額 |
|
1,610,000 |
1,620,000 |
161,250 |
||||||
1,620,000 |
1,630,000 |
162,500 |
||||||
1,630,000 |
1,640,000 |
163,750 |
||||||
1,640,000 |
1,650,000 |
165,000 |
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 |
円 |
円 |
円 |
円 |
500円未満 |
0 |
25,000 |
25,500 |
2,500 |
70,000 |
71,000 |
7,000 |
150,000 |
152,000 |
17,500 |
|
500 |
1,000 |
50 |
25,500 |
26,000 |
2,550 |
71,000 |
72,000 |
7,100 |
152,000 |
154,000 |
17,800 |
1,000 |
1,500 |
100 |
26,000 |
26,500 |
2,600 |
72,000 |
73,000 |
7,200 |
154,000 |
156,000 |
18,100 |
1,500 |
2,000 |
150 |
26,500 |
27,000 |
2,650 |
73,000 |
74,000 |
7,300 |
156,000 |
158,000 |
18,400 |
2,000 |
2,500 |
200 |
27,000 |
27,500 |
2,700 |
74,000 |
75,000 |
7,400 |
158,000 |
160,000 |
18,700 |
2,500 |
3,000 |
250 |
27,500 |
28,000 |
2,750 |
75,000 |
76,000 |
7,500 |
160,000 |
162,000 |
19,000 |
3,000 |
3,500 |
300 |
28,000 |
28,500 |
2,800 |
76,000 |
77,000 |
7,600 |
162,000 |
164,000 |
19,300 |
3,500 |
4,000 |
350 |
28,500 |
29,000 |
2,850 |
77,000 |
78,000 |
7,700 |
164,000 |
166,000 |
19,600 |
4,000 |
4,500 |
400 |
29,000 |
29,500 |
2,900 |
78,000 |
79,000 |
7,800 |
166,000 |
168,000 |
19,900 |
4,500 |
5,000 |
450 |
29,500 |
30,000 |
2,950 |
79,000 |
80,000 |
7,900 |
168,000 |
170,000 |
20,200 |
5,000 |
5,500 |
500 |
30,000 |
31,000 |
3,000 |
80,000 |
81,000 |
8,000 |
170,000 |
172,000 |
20,500 |
5,500 |
6,000 |
550 |
31,000 |
32,000 |
3,100 |
81,000 |
82,000 |
8,100 |
172,000 |
174,000 |
20,800 |
6,000 |
6,500 |
600 |
32,000 |
33,000 |
3,200 |
82,000 |
83,000 |
8,200 |
174,000 |
176,000 |
21,100 |
6,500 |
7,000 |
650 |
33,000 |
34,000 |
3,300 |
83,000 |
84,000 |
8,300 |
176,000 |
178,000 |
21,400 |
7,000 |
7,500 |
700 |
34,000 |
35,000 |
3,400 |
84,000 |
85,000 |
8,400 |
178,000 |
180,000 |
21,700 |
7,500 |
8,000 |
750 |
35,000 |
36,000 |
3,500 |
85,000 |
86,000 |
8,500 |
180,000 |
182,000 |
22,000 |
8,000 |
8,500 |
800 |
36,000 |
37,000 |
3,600 |
86,000 |
87,000 |
8,600 |
182,000 |
184,000 |
22,300 |
8,500 |
9,000 |
850 |
37,000 |
38,000 |
3,700 |
87,000 |
88,000 |
8,700 |
184,000 |
186,000 |
22,600 |
9,000 |
9,500 |
900 |
38,000 |
39,000 |
3,800 |
88,000 |
89,000 |
8,800 |
186,000 |
188,000 |
22,900 |
9,500 |
10,000 |
950 |
39,000 |
40,000 |
3,900 |
89,000 |
90,000 |
8,900 |
188,000 |
190,000 |
23,200 |
10,000 |
10,500 |
1,000 |
40,000 |
41,000 |
4,000 |
90,000 |
92,000 |
9,000 |
190,000 |
192,000 |
23,500 |
10,500 |
11,000 |
1,050 |
41,000 |
42,000 |
4,100 |
92,000 |
94,000 |
9,200 |
192,000 |
194,000 |
23,800 |
11,000 |
11,500 |
1,100 |
42,000 |
43,000 |
4,200 |
94,000 |
96,000 |
9,400 |
194,000 |
196,000 |
24,100 |
11,500 |
12,000 |
1,150 |
43,000 |
44,000 |
4,300 |
96,000 |
98,000 |
9,600 |
196,000 |
198,000 |
24,400 |
12,000 |
12,500 |
1,200 |
44,000 |
45,000 |
4,400 |
98,000 |
100,000 |
9,800 |
198,000 |
200,000 |
24,700 |
12,500 |
13,000 |
1,250 |
45,000 |
46,000 |
4,500 |
100,000 |
102,000 |
10,000 |
200,000 |
202,000 |
25,000 |
13,000 |
13,500 |
1,300 |
46,000 |
47,000 |
4,600 |
102,000 |
104,000 |
10,300 |
202,000 |
204,000 |
25,400 |
13,500 |
14,000 |
1,350 |
47,000 |
48,000 |
4,700 |
104,000 |
106,000 |
10,600 |
204,000 |
206,000 |
25,800 |
14,000 |
14,500 |
1,400 |
48,000 |
49,000 |
4,800 |
106,000 |
108,000 |
10,900 |
206,000 |
208,000 |
26,200 |
14,500 |
15,000 |
1,450 |
49,000 |
50,000 |
4,900 |
108,000 |
110,000 |
11,200 |
208,000 |
210,000 |
26,600 |
15,000 |
15,500 |
1,500 |
50,000 |
51,000 |
5,000 |
110,000 |
112,000 |
11,500 |
210,000 |
213,000 |
27,000 |
15,500 |
16,000 |
1,550 |
51,000 |
52,000 |
5,100 |
112,000 |
114,000 |
11,800 |
213,000 |
216,000 |
27,600 |
16,000 |
16,500 |
1,600 |
52,000 |
53,000 |
5,200 |
114,000 |
116,000 |
12,100 |
216,000 |
219,000 |
28,200 |
16,500 |
17,000 |
1,650 |
53,000 |
54,000 |
5,300 |
116,000 |
118,000 |
12,400 |
219,000 |
222,000 |
28,800 |
17,000 |
17,500 |
1,700 |
54,000 |
55,000 |
5,400 |
118,000 |
120,000 |
12,700 |
222,000 |
225,000 |
29,400 |
17,500 |
18,000 |
1,750 |
55,000 |
56,000 |
5,500 |
120,000 |
122,000 |
13,000 |
225,000 |
228,000 |
30,000 |
18,000 |
18,500 |
1,800 |
56,000 |
57,000 |
5,600 |
122,000 |
124,000 |
13,300 |
228,000 |
231,000 |
30,600 |
18,500 |
19,000 |
1,850 |
57,000 |
58,000 |
5,700 |
124,000 |
126,000 |
13,600 |
231,000 |
234,000 |
31,200 |
19,000 |
19,500 |
1,900 |
58,000 |
59,000 |
5,800 |
126,000 |
128,000 |
13,900 |
234,000 |
237,000 |
31,800 |
19,500 |
20,000 |
1,950 |
59,000 |
60,000 |
5,900 |
128,000 |
130,000 |
14,200 |
237,000 |
240,000 |
32,400 |
20,000 |
20,500 |
2,000 |
60,000 |
61,000 |
6,000 |
130,000 |
132,000 |
14,500 |
240,000 |
243,000 |
33,000 |
20,500 |
21,000 |
2,050 |
61,000 |
62,000 |
6,100 |
132,000 |
134,000 |
14,800 |
243,000 |
246,000 |
33,600 |
21,000 |
21,500 |
2,100 |
62,000 |
63,000 |
6,200 |
134,000 |
136,000 |
15,100 |
246,000 |
249,000 |
34,200 |
21,500 |
22,000 |
2,150 |
63,000 |
64,000 |
6,300 |
136,000 |
138,000 |
15,400 |
249,000 |
252,000 |
34,800 |
22,000 |
22,500 |
2,200 |
64,000 |
65,000 |
6,400 |
138,000 |
140,000 |
15,700 |
252,000 |
255,000 |
35,400 |
22,500 |
23,000 |
2,250 |
65,000 |
66,000 |
6,500 |
140,000 |
142,000 |
16,000 |
255,000 |
258,000 |
36,000 |
23,000 |
23,500 |
2,300 |
66,000 |
67,000 |
6,600 |
142,000 |
144,000 |
16,300 |
258,000 |
261,000 |
36,600 |
23,500 |
24,000 |
2,350 |
67,000 |
68,000 |
6,700 |
144,000 |
146,000 |
16,600 |
261,000 |
264,000 |
37,200 |
24,000 |
24,500 |
2,400 |
68,000 |
69,000 |
6,800 |
146,000 |
148,000 |
16,900 |
264,000 |
267,000 |
37,800 |
24,500 |
25,000 |
2,450 |
69,000 |
70,000 |
6,900 |
148,000 |
150,000 |
17,200 |
267,000 |
270,000 |
38,400 |
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 |
円 |
円 |
円 |
円 |
270,000 |
273,000 |
39,000 |
430,000 |
434,000 |
71,000 |
630,000 |
635,000 |
117,500 |
880,000 |
885,000 |
180,000 |
273,000 |
276,000 |
39,600 |
434,000 |
438,000 |
71,800 |
635,000 |
640,000 |
118,750 |
885,000 |
890,000 |
181,250 |
276,000 |
279,000 |
40,200 |
438,000 |
442,000 |
72,600 |
640,000 |
645,000 |
120,000 |
890,000 |
895,000 |
182,500 |
279,000 |
282,000 |
40,800 |
442,000 |
446,000 |
73,400 |
645,000 |
650,000 |
121,250 |
895,000 |
900,000 |
183,750 |
282,000 |
285,000 |
41,400 |
446,000 |
450,000 |
74,200 |
650,000 |
655,000 |
122,500 |
900,000 |
905,000 |
185,000 |
285,000 |
288,000 |
42,000 |
450,000 |
454,000 |
75,000 |
655,000 |
660,000 |
123,750 |
905,000 |
910,000 |
186,250 |
288,000 |
291,000 |
42,600 |
454,000 |
458,000 |
75,800 |
660,000 |
665,000 |
125,000 |
910,000 |
915,000 |
187,500 |
291,000 |
294,000 |
43,200 |
458,000 |
462,000 |
76,600 |
665,000 |
670,000 |
126,250 |
915,000 |
920,000 |
188,750 |
294,000 |
297,000 |
43,800 |
462,000 |
466,000 |
77,400 |
670,000 |
675,000 |
127,500 |
920,000 |
925,000 |
190,000 |
297,000 |
300,000 |
44,400 |
466,000 |
470,000 |
78,200 |
675,000 |
680,000 |
128,750 |
925,000 |
930,000 |
191,250 |
300,000 |
303,000 |
45,000 |
470,000 |
474,000 |
79,000 |
680,000 |
685,000 |
130,000 |
930,000 |
935,000 |
192,500 |
303,000 |
306,000 |
45,600 |
474,000 |
478,000 |
79,800 |
685,000 |
690,000 |
131,250 |
935,000 |
940,000 |
193,750 |
306,000 |
309,000 |
46,200 |
478,000 |
482,000 |
80,600 |
690,000 |
695,000 |
132,500 |
940,000 |
945,000 |
195,000 |
309,000 |
312,000 |
46,800 |
482,000 |
486,000 |
81,400 |
695,000 |
700,000 |
133,750 |
945,000 |
950,000 |
196,250 |
312,000 |
315,000 |
47,400 |
486,000 |
490,000 |
82,200 |
700,000 |
705,000 |
135,000 |
950,000 |
955,000 |
197,500 |
315,000 |
318,000 |
48,000 |
490,000 |
494,000 |
83,000 |
705,000 |
710,000 |
136,250 |
955,000 |
960,000 |
198,750 |
318,000 |
321,000 |
48,600 |
494,000 |
498,000 |
83,800 |
710,000 |
715,000 |
137,500 |
960,000 |
965,000 |
200,000 |
321,000 |
324,000 |
49,200 |
498,000 |
502,000 |
84,600 |
715,000 |
720,000 |
138,750 |
965,000 |
970,000 |
201,250 |
324,000 |
327,000 |
49,800 |
502,000 |
506,000 |
85,500 |
720,000 |
725,000 |
140,000 |
970,000 |
975,000 |
202,500 |
327,000 |
330,000 |
50,400 |
506,000 |
510,000 |
86,500 |
725,000 |
730,000 |
141,250 |
975,000 |
980,000 |
203,750 |
330,000 |
333,000 |
51,000 |
510,000 |
514,000 |
87,500 |
730,000 |
735,000 |
142,500 |
980,000 |
985,000 |
205,000 |
333,000 |
336,000 |
51,600 |
514,000 |
518,000 |
88,500 |
735,000 |
740,000 |
143,750 |
985,000 |
990,000 |
206,250 |
336,000 |
339,000 |
52,200 |
518,000 |
522,000 |
89,500 |
740,000 |
745,000 |
145,000 |
990,000 |
995,000 |
207,500 |
339,000 |
342,000 |
52,800 |
522,000 |
526,000 |
90,500 |
745,000 |
750,000 |
146,250 |
995,0000 |
1,000,000 |
208,750 |
342,000 |
345,000 |
53,400 |
526,000 |
530,000 |
91,500 |
750,000 |
755,000 |
147,500 |
|||
345,000 |
348,000 |
54,000 |
530,000 |
534,000 |
92,500 |
755,000 |
760,000 |
148,750 |
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90,000円を控除した金額 |
348,000 |
351,000 |
54,600 |
534,000 |
538,000 |
93,500 |
760,000 |
765,000 |
150,000 |
|||
351,000 |
354,000 |
55,200 |
538,000 |
542,000 |
94,500 |
765,000 |
770,000 |
151,250 |
|||
354,000 |
357,000 |
55,800 |
542,000 |
546,000 |
95,500 |
770,000 |
775,000 |
152,500 |
|||
357,000 |
360,000 |
56,400 |
546,000 |
550,000 |
96,500 |
775,000 |
780,000 |
153,750 |
|||
360,000 |
363,000 |
57,000 |
550,000 |
554,000 |
97,500 |
780,000 |
785,000 |
155,000 |
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165,000円を控除した金額 |
363,000 |
366,000 |
57,600 |
554,000 |
558,000 |
98,500 |
785,000 |
790,000 |
156,250 |
|||
366,000 |
369,000 |
58,200 |
558,000 |
562,000 |
99,500 |
790,000 |
795,000 |
157,500 |
|||
369,000 |
372,000 |
58,800 |
562,000 |
566,000 |
100,500 |
795,000 |
800,000 |
158,750 |
|||
372,000 |
375,000 |
59,400 |
566,000 |
570,000 |
101,500 |
800,000 |
805,000 |
160,000 |
|||
375,000 |
378,000 |
60,000 |
570,000 |
574,000 |
102,500 |
805,000 |
810,000 |
161,250 |
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290,000円を控除した金額 |
378,000 |
381,000 |
60,600 |
574,000 |
578,000 |
103,500 |
810,000 |
815,000 |
162,500 |
|||
381,000 |
384,000 |
61,200 |
578,000 |
582,000 |
104,500 |
815,000 |
820,000 |
163,750 |
|||
384,000 |
387,000 |
61,800 |
582,000 |
586,000 |
105,500 |
820,000 |
825,000 |
165,000 |
|||
387,000 |
390,000 |
62,400 |
586,000 |
590,000 |
106,500 |
825,000 |
830,000 |
166,250 |
|||
390,000 |
394,000 |
63,000 |
590,000 |
594,000 |
107,500 |
830,000 |
835,000 |
167,500 |
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490,000円を控除した金額 |
394,000 |
398,000 |
63,800 |
594,000 |
598,000 |
108,500 |
835,000 |
840,000 |
168,750 |
|||
398,000 |
402,000 |
64,600 |
598,000 |
602,000 |
109,500 |
840,000 |
845,000 |
170,000 |
|||
402,000 |
406,000 |
65,400 |
602,000 |
606,000 |
110,500 |
845,000 |
850,000 |
171,250 |
|||
406,000 |
410,000 |
66,200 |
606,000 |
610,000 |
111,500 |
850,000 |
855,000 |
172,500 |
|||
410,000 |
414,000 |
67,000 |
610,000 |
614,000 |
112,500 |
855,000 |
860,000 |
173,750 |
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790,000円を控除した金額 |
414,000 |
418,000 |
67,800 |
614,000 |
618,000 |
113,500 |
860,000 |
865,000 |
175,000 |
|||
418,000 |
422,000 |
68,600 |
618,000 |
622,000 |
114,500 |
865,000 |
870,000 |
176,250 |
|||
422,000 |
426,000 |
69,400 |
622,000 |
626,000 |
115,500 |
870,000 |
875,000 |
177,500 |
|||
426,000 |
430,000 |
70,200 |
626,000 |
630,000 |
116,500 |
875,000 |
880,000 |
178,750 |
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1,290,000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2,290,000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3,790,000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6,290,000円を控除した金額 |
|
その者が障害者、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円を、扶養親族である障害者がある場合には、当該障害者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 |
条項 |
読み替えられる規定 |
読み替える規定 |
第十一条の八第一項第一号 |
七万円 |
六万五千円 |
第十一条の八第一項第二号 |
三万円 |
二万八千七百五十円(扶養親族が三人をこえる場合には、そのこえる扶養親族については、一人ごとに二万六千二百五十円) |
第十一条の八第二項第一号 |
七万円 |
六万五千円 |
第十一条の八第二項第二号 |
三万円 |
二万八千七百五十円(第四順位以下の扶養親族については、二万六千二百五十円) |
第三十八条の二第一項各号 |
別表第五 |
所得税法の一部を改正する法律(昭和三十四年法律第七十九号)附則別表第三 |
第四十条第一項第二号 |
別表第六に掲げる税額 |
所得税法の一部を改正する法律(昭和三十四年法律第七十九号)附則別表第四に掲げる税額 |
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 |
2,500 |
10 |
70,000 |
71,000 |
7,200 |
10 |
|
500 |
1,000 |
50 |
10 |
25,500 |
26,000 |
2,550 |
10 |
71,000 |
72,000 |
7,310 |
10 |
1,000 |
1,500 |
100 |
10 |
26,000 |
26,500 |
2,600 |
10 |
72,000 |
73,000 |
7,420 |
10 |
1,500 |
2,000 |
150 |
10 |
26,500 |
27,000 |
2,650 |
10 |
73,000 |
74,000 |
7,530 |
10 |
2,000 |
2,500 |
200 |
10 |
27,000 |
27,500 |
2,700 |
10 |
74,000 |
75,000 |
7,640 |
10 |
2,500 |
3,000 |
250 |
10 |
27,500 |
28,000 |
2,750 |
10 |
75,000 |
76,000 |
7,750 |
10 |
3,000 |
3,500 |
300 |
10 |
28,000 |
28,500 |
2,800 |
10 |
76,000 |
77,000 |
7,860 |
10 |
3,500 |
4,000 |
350 |
10 |
28,500 |
29,000 |
2,850 |
10 |
77,000 |
78,000 |
7,970 |
10 |
4,000 |
4,500 |
400 |
10 |
29,000 |
29,500 |
2,900 |
10 |
78,000 |
79,000 |
8,080 |
10 |
4,500 |
5,000 |
450 |
10 |
29,500 |
30,000 |
2,950 |
10 |
79,000 |
80,000 |
8,190 |
10 |
5,000 |
5,500 |
500 |
10 |
30,000 |
31,000 |
3,000 |
10 |
80,000 |
81,000 |
8,300 |
10 |
5,500 |
6,000 |
550 |
10 |
31,000 |
32,000 |
3,100 |
10 |
81,000 |
82,000 |
8,410 |
10 |
6,000 |
6,500 |
600 |
10 |
32,000 |
33,000 |
3,200 |
10 |
82,000 |
83,000 |
8,520 |
10 |
6,500 |
7,000 |
650 |
10 |
33,000 |
34,000 |
3,300 |
10 |
83,000 |
84,000 |
8,630 |
10 |
7,000 |
7,500 |
700 |
10 |
34,000 |
35,000 |
3,400 |
10 |
84,000 |
85,000 |
8,740 |
10 |
7,500 |
8,000 |
750 |
10 |
35,000 |
36,000 |
3,500 |
10 |
85,000 |
86,000 |
8,850 |
10 |
8,000 |
8,500 |
800 |
10 |
36,000 |
37,000 |
3,600 |
10 |
86,000 |
87,000 |
8,960 |
10 |
8,500 |
9,000 |
850 |
10 |
37,000 |
38,000 |
3,700 |
10 |
87,000 |
88,000 |
9,070 |
10 |
9,000 |
9,500 |
900 |
10 |
38,000 |
39,000 |
3,800 |
10 |
88,000 |
89,000 |
9,180 |
10 |
9,500 |
10,000 |
950 |
10 |
39,000 |
40,000 |
3,900 |
10 |
89,000 |
90,000 |
9,290 |
10 |
10,000 |
10,500 |
1,000 |
10 |
40,000 |
41,000 |
4,000 |
10 |
90,000 |
92,000 |
9,400 |
10 |
10,500 |
11,000 |
1,050 |
10 |
41,000 |
42,000 |
4,100 |
10 |
92,000 |
94,000 |
9,620 |
10 |
11,000 |
11,500 |
1,100 |
10 |
42,000 |
43,000 |
4,200 |
10 |
94,000 |
96,000 |
9,840 |
10 |
11,500 |
12,000 |
1,150 |
10 |
43,000 |
44,000 |
4,300 |
10 |
96,000 |
98,000 |
10,060 |
10 |
12,000 |
12,500 |
1,200 |
10 |
44,000 |
45,000 |
4,400 |
10 |
98,000 |
100,000 |
10,280 |
10 |
12,500 |
13,000 |
1,250 |
10 |
45,000 |
46,000 |
4,500 |
10 |
100,000 |
102,000 |
10,500 |
10 |
13,000 |
13,500 |
1,300 |
10 |
46,000 |
47,000 |
4,600 |
10 |
102,000 |
104,000 |
10,800 |
10 |
13,500 |
14,000 |
1,350 |
10 |
47,000 |
48,000 |
4,700 |
10 |
104,000 |
106,000 |
11,100 |
10 |
14,000 |
14,500 |
1,400 |
10 |
48,000 |
49,000 |
4,800 |
10 |
106,000 |
108,000 |
11,400 |
10 |
14,500 |
15,000 |
1,450 |
10 |
49,000 |
50,000 |
4,900 |
10 |
108,000 |
110,000 |
11,700 |
10 |
15,000 |
15,500 |
1,500 |
10 |
50,000 |
51,000 |
5,000 |
10 |
110,000 |
112,000 |
12,000 |
10 |
15,500 |
16,000 |
1,550 |
10 |
51,000 |
52,000 |
5,110 |
10 |
112,000 |
114,000 |
12,300 |
10 |
16,000 |
16,500 |
1,600 |
10 |
52,000 |
53,000 |
5,220 |
10 |
114,000 |
116,000 |
12,600 |
11 |
16,500 |
17,000 |
1,650 |
10 |
53,000 |
54,000 |
5,330 |
10 |
116,000 |
118,000 |
12,900 |
11 |
17,000 |
17,500 |
1,700 |
10 |
54,000 |
55,000 |
5,440 |
10 |
118,000 |
120,000 |
13,200 |
11 |
17,500 |
18,000 |
1,750 |
10 |
55,000 |
56,000 |
5,550 |
10 |
120,000 |
122,000 |
13,500 |
11 |
18,000 |
18,500 |
1,800 |
10 |
56,000 |
57,000 |
5,660 |
10 |
122,000 |
124,000 |
13,800 |
11 |
18,500 |
19,000 |
1,850 |
10 |
57,000 |
58,000 |
5,770 |
10 |
124,000 |
126,000 |
14,100 |
11 |
19,000 |
19,500 |
1,900 |
10 |
58,000 |
59,000 |
5,880 |
10 |
126,000 |
128,000 |
14,400 |
11 |
19,500 |
20,000 |
1,950 |
10 |
59,000 |
60,000 |
5,990 |
10 |
128,000 |
130,000 |
14,700 |
11 |
20,000 |
20,500 |
2,000 |
10 |
60,000 |
61,000 |
6,100 |
10 |
130,000 |
132,000 |
15,000 |
11 |
20,500 |
21,000 |
2,050 |
10 |
61,000 |
62,000 |
6,210 |
10 |
132,000 |
134,000 |
15,300 |
11 |
21,000 |
21,500 |
2,100 |
10 |
62,000 |
63,000 |
6,320 |
10 |
134,000 |
136,000 |
15,600 |
11 |
21,500 |
22,000 |
2,150 |
10 |
63,000 |
64,000 |
6,430 |
10 |
136,000 |
138,000 |
15,900 |
11 |
22,000 |
22,500 |
2,200 |
10 |
64,000 |
65,000 |
6,540 |
10 |
138,000 |
140,000 |
16,200 |
11 |
22,500 |
23,000 |
2,250 |
10 |
65,000 |
66,000 |
6,650 |
10 |
140,000 |
142,000 |
16,500 |
11 |
23,000 |
23,500 |
2,300 |
10 |
66,000 |
67,000 |
6,760 |
10 |
142,000 |
144,000 |
16,800 |
11 |
23,500 |
24,000 |
2,350 |
10 |
67,000 |
68,000 |
6,870 |
10 |
144,000 |
146,000 |
17,100 |
11 |
24,000 |
24,500 |
2,400 |
10 |
68,000 |
69,000 |
6,980 |
10 |
146,000 |
148,000 |
17,400 |
11 |
24,500 |
25,000 |
2,450 |
10 |
69,000 |
70,000 |
7,090 |
10 |
148,000 |
150,000 |
17,700 |
11 |
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 |
18,000 |
12 |
270,000 |
273,000 |
39,500 |
14 |
430,000 |
434,000 |
71,500 |
16 |
152,000 |
154,000 |
18,300 |
12 |
273,000 |
276,000 |
40,100 |
14 |
434,000 |
438,000 |
72,300 |
16 |
154,000 |
156,000 |
18,600 |
12 |
276,000 |
279,000 |
40,700 |
14 |
438,000 |
442,000 |
73,100 |
16 |
156,000 |
158,000 |
18,900 |
12 |
279,000 |
282,000 |
41,300 |
14 |
442,000 |
446,000 |
73,900 |
16 |
158,000 |
160,000 |
19,200 |
12 |
282,000 |
285,000 |
41,900 |
14 |
446,000 |
450,000 |
74,700 |
16 |
160,000 |
162,000 |
19,500 |
12 |
285,000 |
288,000 |
42,500 |
14 |
450,000 |
454,000 |
75,500 |
16 |
162,000 |
164,000 |
19,800 |
12 |
288,000 |
291,000 |
43,100 |
14 |
454,000 |
458,000 |
76,300 |
16 |
164,000 |
166,000 |
20,100 |
12 |
291,000 |
294,000 |
43,700 |
15 |
458,000 |
462,000 |
77,100 |
16 |
166,000 |
168,000 |
20,400 |
12 |
294,000 |
297,000 |
44,300 |
15 |
462,000 |
466,000 |
77,900 |
16 |
168,000 |
170,000 |
20,700 |
12 |
297,000 |
300,000 |
44,900 |
15 |
466,000 |
470,000 |
78,700 |
16 |
170,000 |
172,000 |
21,000 |
12 |
300,000 |
303,000 |
45,500 |
15 |
470,000 |
474,000 |
79,500 |
16 |
172,000 |
174,000 |
21,300 |
12 |
303,000 |
306,000 |
46,100 |
15 |
474,000 |
478,000 |
80,300 |
16 |
174,000 |
176,000 |
21,600 |
12 |
306,000 |
309,000 |
46,700 |
15 |
478,000 |
482,000 |
81,100 |
16 |
176,000 |
178,000 |
21,900 |
12 |
309,000 |
312,000 |
47,300 |
15 |
482,000 |
486,000 |
81,900 |
16 |
178,000 |
180,000 |
22,200 |
12 |
312,000 |
315,000 |
47,900 |
15 |
486,000 |
490,000 |
82,700 |
17 |
180,000 |
182,000 |
22,500 |
12 |
315,000 |
318,000 |
48,500 |
15 |
490,000 |
494,000 |
83,500 |
17 |
182,000 |
184,000 |
22,800 |
12 |
318,000 |
321,000 |
49,100 |
15 |
494,000 |
498,000 |
84,300 |
17 |
184,000 |
186,000 |
23,100 |
12 |
321,000 |
324,000 |
49,700 |
15 |
498,000 |
502,000 |
85,100 |
17 |
186,000 |
188,000 |
23,400 |
12 |
324,000 |
327,000 |
50,300 |
15 |
502,000 |
506,000 |
86,000 |
17 |
188,000 |
190,000 |
23,700 |
12 |
327,000 |
330,000 |
50,900 |
15 |
506,000 |
510,000 |
87,000 |
17 |
190,000 |
192,000 |
24,000 |
12 |
330,000 |
333,000 |
51,500 |
15 |
510,000 |
514,000 |
88,000 |
17 |
192,000 |
194,000 |
24,300 |
12 |
333,000 |
336,000 |
52,100 |
15 |
514,000 |
518,000 |
89,000 |
17 |
194,000 |
196,000 |
24,600 |
12 |
336,000 |
339,000 |
52,700 |
15 |
518,000 |
522,000 |
90,000 |
17 |
196,000 |
198,000 |
24,900 |
12 |
339,000 |
342,000 |
53,300 |
15 |
522,000 |
526,000 |
91,000 |
17 |
198,000 |
200,000 |
25,200 |
12 |
342,000 |
345,000 |
53,900 |
15 |
526,000 |
530,000 |
92,000 |
17 |
200,000 |
202,000 |
25,500 |
12 |
345,000 |
348,000 |
54,500 |
15 |
530,000 |
534,000 |
93,000 |
17 |
202,000 |
204,000 |
25,900 |
12 |
348,000 |
351,000 |
55,100 |
15 |
534,000 |
538,000 |
94,000 |
17 |
204,000 |
206,000 |
26,300 |
12 |
351,000 |
354,000 |
55,700 |
15 |
538,000 |
542,000 |
95,000 |
17 |
206,000 |
208,000 |
26,700 |
12 |
354,000 |
357,000 |
56,300 |
15 |
542,000 |
546,000 |
96,000 |
17 |
208,000 |
210,000 |
27,100 |
13 |
357,000 |
360,000 |
56,900 |
15 |
546,000 |
550,000 |
97,000 |
17 |
210,000 |
213,000 |
27,500 |
13 |
360,000 |
363,000 |
57,500 |
15 |
550,000 |
554,000 |
98,000 |
17 |
213,000 |
216,000 |
28,100 |
13 |
363,000 |
366,000 |
58,100 |
16 |
554,000 |
558,000 |
99,000 |
17 |
216,000 |
219,000 |
28,700 |
13 |
366,000 |
369,000 |
58,700 |
16 |
558,000 |
562,000 |
100,000 |
17 |
219,000 |
222,000 |
29,300 |
13 |
369,000 |
372,000 |
59,300 |
16 |
560,000 |
566,000 |
101,000 |
17 |
222,000 |
225,000 |
29,900 |
13 |
372,000 |
375,000 |
59,900 |
16 |
566,000 |
570,000 |
102,000 |
18 |
225,000 |
228,000 |
30,500 |
13 |
375,000 |
378,000 |
60,500 |
16 |
570,000 |
574,000 |
103,000 |
18 |
228,000 |
231,000 |
31,100 |
13 |
378,000 |
381,000 |
61,100 |
16 |
574,000 |
578,000 |
104,000 |
18 |
231,000 |
234,000 |
31,700 |
13 |
381,000 |
384,000 |
61,700 |
16 |
578,000 |
582,000 |
105,000 |
18 |
234,000 |
237,000 |
32,300 |
13 |
384,000 |
387,000 |
62,300 |
16 |
582,000 |
586,000 |
106,000 |
18 |
237,000 |
240,000 |
32,900 |
13 |
387,000 |
390,000 |
62,900 |
16 |
586,000 |
590,000 |
107,000 |
18 |
240,000 |
243,000 |
33,500 |
13 |
390,000 |
394,000 |
63,500 |
16 |
590,000 |
594,000 |
108,000 |
18 |
243,000 |
246,000 |
34,100 |
14 |
394,000 |
398,000 |
64,300 |
16 |
594,000 |
598,000 |
109,000 |
18 |
246,000 |
249,000 |
34,700 |
14 |
398,000 |
402,000 |
65,100 |
16 |
598,000 |
602,000 |
110,000 |
18 |
249,000 |
252,000 |
35,300 |
14 |
402,000 |
406,000 |
65,900 |
16 |
602,000 |
606,000 |
111,000 |
18 |
252,000 |
255,000 |
35,900 |
14 |
406,000 |
410,000 |
66,700 |
16 |
606,000 |
610,000 |
112,000 |
18 |
255,000 |
258,000 |
36,500 |
14 |
410,000 |
414,000 |
67,500 |
16 |
610,000 |
614,000 |
113,000 |
18 |
258,000 |
261,000 |
37,100 |
14 |
414,000 |
418,000 |
68,300 |
16 |
614,000 |
618,000 |
114,000 |
18 |
261,000 |
264,000 |
37,700 |
14 |
418,000 |
422,000 |
69,100 |
16 |
618,000 |
622,000 |
115,000 |
18 |
264,000 |
267,000 |
38,300 |
14 |
422,000 |
426,000 |
69,900 |
16 |
622,000 |
626,000 |
116,000 |
18 |
267,000 |
270,000 |
38,900 |
14 |
426,000 |
430,000 |
70,700 |
16 |
626,000 |
630,000 |
117,000 |
18 |
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 |
% |
630,000 |
635,000 |
118,000 |
18 |
830,000 |
835,000 |
168,000 |
20 |
1,500,000 |
2,500,000 |
(イ)の金額に35%を乗じて算出した金額から164,500円を控除した金額 |
|
635,000 |
640,000 |
119,250 |
18 |
835,000 |
840,000 |
169,250 |
20 |
||||
640,000 |
645,000 |
120,500 |
18 |
840,000 |
845,000 |
170,500 |
20 |
||||
645,000 |
650,000 |
121,750 |
18 |
845,000 |
850,000 |
171,750 |
20 |
||||
650,000 |
655,000 |
123,000 |
18 |
850,000 |
855,000 |
173,000 |
20 |
||||
655,000 |
660,000 |
124,250 |
18 |
855,000 |
860,000 |
174,250 |
20 |
2,500,000 |
4,000,000 |
(イ)の金額に40%を乗じて算出した金額から289,500円を控除した金額 |
|
660,000 |
665,000 |
125,500 |
19 |
860,000 |
865,000 |
175,500 |
20 |
||||
665,000 |
670,000 |
126,750 |
19 |
865,000 |
870,000 |
176,750 |
20 |
||||
670,000 |
675,000 |
128,000 |
19 |
870,000 |
875,000 |
178,000 |
20 |
||||
675,000 |
680,000 |
129,250 |
19 |
875,000 |
880,000 |
179,250 |
20 |
||||
680,000 |
685,000 |
130,500 |
19 |
880,000 |
885,000 |
180,500 |
20 |
4,000,000 |
6,000,000 |
(イ)の金額に45%を乗じて算出した金額から489,500円を控除した金額 |
|
685,000 |
690,000 |
131,750 |
19 |
885,000 |
890,000 |
181,750 |
20 |
||||
690,000 |
695,000 |
133,000 |
19 |
890,000 |
895,000 |
183,000 |
20 |
||||
695,000 |
700,000 |
134,250 |
19 |
895,000 |
900,000 |
184,250 |
20 |
||||
700,000 |
705,000 |
135,500 |
19 |
900,000 |
905,000 |
185,500 |
20 |
||||
705,000 |
710,000 |
136,750 |
19 |
905,000 |
910,000 |
186,750 |
20 |
6,000,000 |
10,000,000 |
(イ)の金額に50%を乗じて算出した金額から789,500円を控除した金額 |
|
710,000 |
715,000 |
138,000 |
19 |
910,000 |
915,000 |
188,000 |
20 |
||||
715,000 |
720,000 |
139,250 |
19 |
915,000 |
920,000 |
189,250 |
20 |
||||
720,000 |
725,000 |
140,500 |
19 |
920,000 |
925,000 |
190,500 |
20 |
||||
725,000 |
730,000 |
141,750 |
19 |
925,000 |
930,000 |
191,750 |
20 |
||||
730,000 |
735,000 |
143,000 |
19 |
930,000 |
935,000 |
193,000 |
20 |
10,000,0000 |
20,000,000 |
(イ)の金額に55%を乗じて算出した金額から1,289,500円を控除した金額 |
|
735,000 |
740,000 |
144,250 |
19 |
935,000 |
940,000 |
194,250 |
20 |
||||
740,000 |
745,000 |
145,500 |
19 |
940,000 |
945,000 |
195,500 |
20 |
||||
745,000 |
750,000 |
146,750 |
19 |
945,000 |
950,000 |
196,750 |
20 |
||||
750,000 |
755,000 |
148,000 |
19 |
950,000 |
955,000 |
198,000 |
20 |
||||
755,000 |
760,000 |
149,250 |
19 |
955,000 |
960,000 |
199,250 |
20 |
20,000,000, |
30,000,000 |
(イ)の金額に60%を乗じて算出した金額から2,289,500円を控除した金額 |
|
760,000 |
765,000 |
150,500 |
19 |
960,000 |
965,000 |
200,500 |
20 |
||||
765,000 |
770,000 |
151,750 |
19 |
965,000 |
970,000 |
201,750 |
20 |
||||
770,000 |
775,000 |
153,000 |
19 |
970,000 |
975,000 |
203,000 |
20 |
||||
775,000 |
780,000 |
154,250 |
19 |
975,000 |
980,000 |
204,250 |
20 |
||||
780,000 |
785,000 |
155,500 |
19 |
980,000 |
985,000 |
205,500 |
20 |
30,000,000 |
50,000,000 |
(イ)の金額に65%を乗じて算出した金額から3,789,500円を控除した金額 |
|
785,000 |
790,000 |
156,750 |
19 |
985,000 |
990,000 |
206,750 |
20 |
||||
790,000 |
795,000 |
158,000 |
20 |
990,000 |
995,000 |
208,000 |
21 |
||||
795,000 |
800,000 |
159,250 |
20 |
995,000 |
1,000,000 |
209,250 |
21 |
||||
800,000 |
805,000 |
160,500 |
20 |
||||||||
805,000 |
810,000 |
161,750 |
20 |
1,000,000 |
1,500,000 |
(イ)の金額に30%を乗じて算出した金額から89,500円を控除した金額 |
50,000,000円以上 |
(イ)の金額に70%を乗じて算出した金額から6,289,500円を控除した金額 |
|||
810,000 |
815,000 |
163,000 |
20 |
||||||||
815,000 |
820,000 |
164,250 |
20 |
||||||||
820,000 |
825,000 |
165,500 |
20 |
||||||||
825,000 |
830,000 |
166,750 |
20 |
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 |
2,750 |
80,000 |
81,000 |
8,000 |
|
500 |
1,000 |
50 |
28,000 |
28,500 |
2,800 |
81,000 |
82,000 |
8,100 |
1,000 |
1,500 |
100 |
28,500 |
29,000 |
2,850 |
82,000 |
83,000 |
8,200 |
1,500 |
2,000 |
150 |
29,000 |
29,500 |
2,900 |
83,000 |
84,000 |
8,300 |
2,000 |
2,500 |
200 |
29,500 |
30,000 |
2,950 |
84,000 |
85,000 |
8,400 |
2,500 |
3,000 |
250 |
30,000 |
31,000 |
3,000 |
85,000 |
86,000 |
8,500 |
3,000 |
3,500 |
300 |
31,000 |
32,000 |
3,100 |
86,000 |
87,000 |
8,600 |
3,500 |
4,000 |
350 |
32,000 |
33,000 |
3,200 |
87,000 |
88,000 |
8,700 |
4,000 |
4,500 |
400 |
33,000 |
34,000 |
3,300 |
88,000 |
89,000 |
8,800 |
4,500 |
5,000 |
450 |
34,000 |
35,000 |
3,400 |
89,000 |
90,000 |
8,900 |
5,000 |
5,500 |
500 |
35,000 |
36,000 |
3,500 |
90,000 |
92,000 |
9,000 |
5,500 |
6,000 |
550 |
36,000 |
37,000 |
3,600 |
92,000 |
94,000 |
9,200 |
6,000 |
6,500 |
600 |
37,000 |
38,000 |
3,700 |
94,000 |
96,000 |
9,400 |
6,500 |
7,000 |
650 |
38,000 |
39,000 |
3,800 |
96,000 |
98,000 |
9,600 |
7,000 |
7,500 |
700 |
39,000 |
40,000 |
3,900 |
98,000 |
100,000 |
9,800 |
7,500 |
8,000 |
750 |
40,000 |
41,000 |
4,000 |
100,000 |
102,000 |
10,000 |
8,000 |
8,500 |
800 |
41,000 |
42,000 |
4,100 |
102,000 |
104,000 |
10,200 |
8,500 |
9,000 |
850 |
42,000 |
43,000 |
4,200 |
104,000 |
106,000 |
10,400 |
9,000 |
9,500 |
900 |
43,000 |
44,000 |
4,300 |
106,000 |
108,000 |
10,600 |
9,500 |
10,000 |
950 |
44,000 |
45,000 |
4,400 |
108,000 |
110,000 |
10,800 |
10,000 |
10,500 |
1,000 |
45,000 |
46,000 |
4,500 |
110,000 |
112,000 |
11,000 |
10,500 |
11,000 |
1,050 |
46,000 |
47,000 |
4,600 |
112,000 |
114,000 |
11,200 |
11,000 |
11,500 |
1,110 |
47,000 |
48,000 |
4,700 |
114,000 |
116,000 |
11,400 |
11,500 |
12,000 |
1,150 |
48,000 |
49,000 |
4,800 |
116,000 |
118,000 |
11,600 |
12,000 |
12,500 |
1,200 |
49,000 |
50,000 |
4,900 |
118,000 |
120,000 |
11,800 |
12,500 |
13,000 |
1,250 |
50,000 |
51,000 |
5,000 |
120,000 |
122,000 |
12,000 |
13,000 |
13,500 |
1,300 |
51,000 |
52,000 |
5,100 |
122,000 |
124,000 |
12,200 |
13,500 |
14,000 |
1,350 |
52,000 |
53,000 |
5,200 |
124,000 |
126,000 |
12,400 |
14,000 |
14,500 |
1,400 |
53,000 |
54,000 |
5,300 |
126,000 |
128,000 |
12,600 |
14,500 |
15,000 |
1,450 |
54,000 |
55,000 |
5,400 |
128,000 |
130,000 |
12,800 |
15,000 |
15,500 |
1,500 |
55,000 |
56,000 |
5,500 |
130,000 |
132,000 |
13,000 |
15,500 |
16,000 |
1,550 |
56,000 |
57,000 |
5,600 |
132,000 |
134,000 |
13,200 |
16,000 |
16,500 |
1,600 |
57,000 |
58,000 |
5,700 |
134,000 |
136,000 |
13,400 |
16,500 |
17,000 |
1,650 |
58,000 |
59,000 |
5,800 |
136,000 |
138,000 |
13,600 |
17,000 |
17,500 |
1,700 |
59,000 |
60,000 |
5,900 |
138,000 |
140,000 |
13,800 |
17,500 |
18,000 |
1,750 |
60,000 |
61,000 |
6,000 |
140,000 |
142,000 |
14,000 |
18,000 |
18,500 |
1,800 |
61,000 |
62,000 |
6,100 |
142,000 |
144,000 |
14,200 |
18,500 |
19,000 |
1,850 |
62,000 |
63,000 |
6,200 |
144,000 |
146,000 |
14,400 |
19,000 |
19,500 |
1,900 |
63,000 |
64,000 |
6,300 |
146,000 |
148,000 |
14,600 |
19,500 |
20,000 |
1,950 |
64,000 |
65,000 |
6,400 |
148,000 |
150,000 |
14,800 |
20,000 |
20,500 |
2,000 |
65,000 |
66,000 |
6,500 |
150,000 |
152,000 |
15,000 |
20,500 |
21,000 |
2,050 |
66,000 |
67,000 |
6,600 |
152,000 |
154,000 |
15,200 |
21,000 |
21,500 |
2,100 |
67,000 |
68,000 |
6,700 |
154,000 |
156,000 |
15,400 |
21,500 |
22,000 |
2,150 |
68,000 |
69,000 |
6,800 |
156,000 |
158,000 |
15,600 |
22,000 |
22,500 |
2,200 |
69,000 |
70,000 |
6,900 |
158,000 |
160,000 |
15,800 |
22,500 |
23,000 |
2,250 |
70,000 |
71,000 |
7,000 |
160,000 |
162,000 |
16,000 |
23,000 |
23,500 |
2,300 |
71,000 |
72,000 |
7,100 |
162,000 |
164,000 |
16,200 |
23,500 |
24,000 |
2,350 |
72,000 |
73,000 |
7,200 |
164,000 |
166,000 |
16,400 |
24,000 |
24,500 |
2,400 |
73,000 |
74,000 |
7,300 |
166,000 |
168,000 |
16,600 |
24,500 |
25,000 |
2,450 |
74,000 |
75,000 |
7,400 |
168,000 |
170,000 |
16,800 |
25,000 |
25,500 |
2,500 |
75,000 |
76,000 |
7,500 |
170,000 |
172,000 |
17,000 |
25,500 |
26,000 |
2,550 |
76,000 |
77,000 |
7,600 |
172,000 |
174,000 |
17,200 |
26,000 |
26,500 |
2,600 |
77,000 |
78,000 |
7,700 |
174,000 |
176,000 |
17,400 |
26,500 |
27,000 |
2,650 |
78,000 |
79,000 |
7,800 |
176,000 |
178,000 |
17,600 |
27,000 |
27,500 |
2,700 |
79,000 |
80,000 |
7,900 |
178,000 |
180,000 |
17,800 |
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 |
180,000 |
182,000 |
18,000 |
330,000 |
333,000 |
33,800 |
530,000 |
534,000 |
57,000 |
182,000 |
184,000 |
18,200 |
333,000 |
336,000 |
34,130 |
534,000 |
538,000 |
57,600 |
184,000 |
186,000 |
18,400 |
336,000 |
339,000 |
34,460 |
538,000 |
542,000 |
58,200 |
186,000 |
188,000 |
18,600 |
339,000 |
342,000 |
34,790 |
542,000 |
546,000 |
58,800 |
188,000 |
190,000 |
18,800 |
342,000 |
345,000 |
35,120 |
546,000 |
550,000 |
59,400 |
190,000 |
192,000 |
19,000 |
345,000 |
348,000 |
35,450 |
550,000 |
554,000 |
60,000 |
192,000 |
194,000 |
19,200 |
348,000 |
351,000 |
35,780 |
554,000 |
558,000 |
60,600 |
194,000 |
196,000 |
19,400 |
351,000 |
354,000 |
36,110 |
558,000 |
562,000 |
61,200 |
196,000 |
198,000 |
19,600 |
354,000 |
357,000 |
36,440 |
562,000 |
556,000 |
61,800 |
198,000 |
200,000 |
19,800 |
357,000 |
360,000 |
36,770 |
566,000 |
570,000 |
62,400 |
200,000 |
202,000 |
20,000 |
360,000 |
363,000 |
37,100 |
570,000 |
574,000 |
63,000 |
202,000 |
204,000 |
20,200 |
363,000 |
366,000 |
37,430 |
574,000 |
578,000 |
63,600 |
204,000 |
206,000 |
20,400 |
366,000 |
369,000 |
37,760 |
578,000 |
582,000 |
64,200 |
206,000 |
208,000 |
20,600 |
369,000 |
372,000 |
38,090 |
582,000 |
586,000 |
64,800 |
208,000 |
210,000 |
20,800 |
372,000 |
375,000 |
38,420 |
586,000 |
590,000 |
65,400 |
210,000 |
213,000 |
21,000 |
375,000 |
378,000 |
38,750 |
590,000 |
594,000 |
66,000 |
213,000 |
216,000 |
21,300 |
378,000 |
381,000 |
39,080 |
594,000 |
598,000 |
66,600 |
216,000 |
219,000 |
21,600 |
381,000 |
384,000 |
39,410 |
598,000 |
602,000 |
67,200 |
219,000 |
222,000 |
21,900 |
384,000 |
387,000 |
39,740 |
602,000 |
606,000 |
67,800 |
222,000 |
225,000 |
22,200 |
387,000 |
390,000 |
40,070 |
606,000 |
610,000 |
68,400 |
225,000 |
228,000 |
22,500 |
390,000 |
394,000 |
40,400 |
610,000 |
614,000 |
69,000 |
228,000 |
231,000 |
22,800 |
394,000 |
398,000 |
40,840 |
614,000 |
618,000 |
69,600 |
231,000 |
234,000 |
23,100 |
398,000 |
402,000 |
41,280 |
618,000 |
622,000 |
70,200 |
234,000 |
237,000 |
23,400 |
402,000 |
406,000 |
41,720 |
622,000 |
626,000 |
70,800 |
237,000 |
240,000 |
23,700 |
406,000 |
410,000 |
42,460 |
626,000 |
630,000 |
71,400 |
240,000 |
243,000 |
24,000 |
410,000 |
414,000 |
42,600 |
630,000 |
635,000 |
72,000 |
243,000 |
246,000 |
24,300 |
414,000 |
418,000 |
43,040 |
635,000 |
640,000 |
72,750 |
246,000 |
249,000 |
24,600 |
418,000 |
422,000 |
43,480 |
640,000 |
645,000 |
73,500 |
249,000 |
252,000 |
24,900 |
422,000 |
426,000 |
43,920 |
645,000 |
650,000 |
74,250 |
252,000 |
255,000 |
25,220 |
426,000 |
430,000 |
44,360 |
650,000 |
655,000 |
75,000 |
255,000 |
258,000 |
25,550 |
430,000 |
434,000 |
44,800 |
655,000 |
660,000 |
75,750 |
258,000 |
261,000 |
25,880 |
434,000 |
438,000 |
45,240 |
660,000 |
665,000 |
76,500 |
261,000 |
264,000 |
26,210 |
438,000 |
442,000 |
45,680 |
665,000 |
670,000 |
77,250 |
264,000 |
267,000 |
26,540 |
442,000 |
446,000 |
46,120 |
670,000 |
675,000 |
78,000 |
267,000 |
270,000 |
26,870 |
446,000 |
450,000 |
46,560 |
675,000 |
680,000 |
78,750 |
270,000 |
273,000 |
27,200 |
450,000 |
454,000 |
47,000 |
680,000 |
685,000 |
79,500 |
273,000 |
276,000 |
27,530 |
454,000 |
458,000 |
47,440 |
685,000 |
690,000 |
80,250 |
276,000 |
279,000 |
27,860 |
458,000 |
462,000 |
47,880 |
690,000 |
695,000 |
81,000 |
279,000 |
282,000 |
28,190 |
462,000 |
466,000 |
48,320 |
695,000 |
700,000 |
81,750 |
282,000 |
285,000 |
28,520 |
466,000 |
470,000 |
48,760 |
700,000 |
705,000 |
82,500 |
285,000 |
288,000 |
28,850 |
470,000 |
474,000 |
49,200 |
705,000 |
710,000 |
83,250 |
288,000 |
291,000 |
29,180 |
474,000 |
478,000 |
49,640 |
710,000 |
715,000 |
84,000 |
291,000 |
294,000 |
29,510 |
478,000 |
482,000 |
50,080 |
715,000 |
720,000 |
84,750 |
294,000 |
297,000 |
29,840 |
482,000 |
486,000 |
50,520 |
720,000 |
725,000 |
85,500 |
297,000 |
300,000 |
30,170 |
486,000 |
490,000 |
50,960 |
725,000 |
730,000 |
86,250 |
300,000 |
303,000 |
30,500 |
490,000 |
494,000 |
51,400 |
730,000 |
735,000 |
87,000 |
303,000 |
306,000 |
30,830 |
494,000 |
498,000 |
51,840 |
735,000 |
740,000 |
87,750 |
306,000 |
309,000 |
31,160 |
498,000 |
502,000 |
52,280 |
740,000 |
745,000 |
88,500 |
309,000 |
312,000 |
31,490 |
502,000 |
506,000 |
52,800 |
745,000 |
750,000 |
89,250 |
312,000 |
315,000 |
31,820 |
506,000 |
510,000 |
53,400 |
750,000 |
755,000 |
90,000 |
315,000 |
318,000 |
32,150 |
510,000 |
514,000 |
54,000 |
755,000 |
760,000 |
90,750 |
318,000 |
321,000 |
32,480 |
514,000 |
518,000 |
54,600 |
760,000 |
765,000 |
91,500 |
321,000 |
324,000 |
32,810 |
518,000 |
522,000 |
55,200 |
765,000 |
770,000 |
92,250 |
324,000 |
327,000 |
33,140 |
522,000 |
526,000 |
55,800 |
770,000 |
775,000 |
93,000 |
327,000 |
330,000 |
33,470 |
526,000 |
530,000 |
56,400 |
775,000 |
780,000 |
93,750 |
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 |
円 |
円 |
780,000 |
785,000 |
94,500 |
955,000 |
960,000 |
120,750 |
20,000,000 |
30,000,000 |
課税山林所得金額に45%を乗じて算出した金額から2,447,500円を控除した金額 |
785,000 |
790,000 |
95,250 |
960,000 |
965,000 |
121,500 |
|||
790,000 |
795,000 |
96,000 |
965,000 |
970,000 |
122,250 |
|||
795,000 |
800,000 |
96,750 |
970,000 |
975,000 |
123,000 |
|||
800,000 |
805,000 |
97,500 |
975,000 |
980,000 |
123,750 |
|||
805,000 |
810,000 |
98,250 |
980,000 |
985,000 |
124,500 |
30,000,000 |
50,000,000 |
課税山林所得金額に50%を乗じて算出した金額から3,947,500円を控除した金額 |
810,000 |
815,000 |
99,000 |
985,000 |
990,000 |
125,250 |
|||
815,000 |
820,000 |
99,750 |
990,000 |
995,000 |
126,000 |
|||
820,000 |
825,000 |
100,500 |
995,000 |
1,000,000 |
126,750 |
|||
825,000 |
830,000 |
101,250 |
||||||
830,000 |
835,000 |
102,000 |
1,000,000 |
2,500,000 |
課税山林所得金額に20%を乗じて算出した金額から72,500円を控除した金額 |
50,000,000 |
100,000,000 |
課税山林所得金額に55%を乗じて算出した金額から6,447,500円を控除した金額 |
835,000 |
840,000 |
102,750 |
||||||
840,000 |
845,000 |
103,500 |
||||||
845,000 |
850,000 |
104,250 |
||||||
850,000 |
855,000 |
105,000 |
||||||
855,000 |
860,000 |
105,750 |
2,500,000 |
5,000,000 |
課税山林所得金額に25%を乗じて算出した金額から197,500円を控除した金額 |
100,000,000 |
150,000,000 |
課税山林所得金額に60%を乗じて算出した金額から11,447,500円を控除した金額 |
860,000 |
865,000 |
106,500 |
||||||
865,000 |
870,000 |
107,250 |
||||||
870,000 |
875,000 |
108,000 |
||||||
875,000 |
880,000 |
108,750 |
||||||
880,000 |
885,000 |
109,500 |
5,000,000 |
7,500,000 |
課税山林所得金額に30%を乗じて算出した金額から447,500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18,947,500円を控除した金額 |
885,000 |
890,000 |
110,250 |
||||||
890,000 |
895,000 |
111,000 |
||||||
895,000 |
900,000 |
111,750 |
||||||
900,000 |
905,000 |
112,500 |
||||||
905,000 |
910,000 |
113,250 |
7,500,000 |
12,500,000 |
課税山林所得金額に35%を乗じて算出した金額から822,500円を控除した金額 |
250,000,000円以上 |
課税山林所得金額に70%を乗じて算出した金額から31,447,500円を控除した金額 |
|
910,000 |
915,000 |
114,000 |
||||||
915,000 |
920,000 |
114,750 |
||||||
920,000 |
925,000 |
115,500 |
||||||
925,000 |
930,000 |
116,250 |
||||||
930,000 |
935,000 |
117,000 |
12,500,000 |
20,000,000 |
課税山林所得金額に40%を乗じて算出した金額から1,447,500円を控除した金額 |
|||
935,000 |
940,000 |
117,750 |
||||||
940,000 |
945,000 |
118,500 |
||||||
945,000 |
950,000 |
119,250 |
||||||
950,000 |
955,000 |
120,000 |
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 |
円 |
1,000円未満 |
0 |
50,000 |
51,000 |
2,500 |
140,000 |
142,000 |
7,200 |
|
1,000 |
2,000 |
50 |
51,000 |
52,000 |
2,550 |
142,000 |
144,000 |
7,310 |
2,000 |
3,000 |
100 |
52,000 |
53,000 |
2,600 |
144,000 |
146,000 |
7,420 |
3,000 |
4,000 |
150 |
53,000 |
54,000 |
2,650 |
146,000 |
148,000 |
7,530 |
4,000 |
5,000 |
200 |
54,000 |
55,000 |
2,700 |
148,000 |
150,000 |
7,640 |
5,000 |
6,000 |
250 |
55,000 |
56,000 |
2,750 |
150,000 |
152,000 |
7,750 |
6,000 |
7,000 |
300 |
56,000 |
57,000 |
2,800 |
152,000 |
154,000 |
7,860 |
7,000 |
8,000 |
350 |
57,000 |
58,000 |
2,850 |
154,000 |
156,000 |
7,970 |
8,000 |
9,000 |
400 |
58,000 |
59,000 |
2,900 |
156,000 |
158,000 |
8,080 |
9,000 |
10,000 |
450 |
59,000 |
60,000 |
2,950 |
158,000 |
160,000 |
8,190 |
10,000 |
11,000 |
500 |
60,000 |
62,000 |
3,000 |
160,000 |
162,000 |
8,300 |
11,000 |
12,000 |
550 |
62,000 |
64,000 |
3,100 |
162,000 |
164,000 |
8,410 |
12,000 |
13,000 |
600 |
64,000 |
66,000 |
3,200 |
164,000 |
166,000 |
8,520 |
13,000 |
14,000 |
650 |
66,000 |
68,000 |
3,300 |
166,000 |
168,000 |
8,630 |
14,000 |
15,000 |
700 |
68,000 |
70,000 |
3,400 |
168,000 |
170,000 |
8,740 |
15,000 |
16,000 |
750 |
70,000 |
72,000 |
3,500 |
170,000 |
172,000 |
8,850 |
16,000 |
17,000 |
800 |
72,000 |
74,000 |
3,600 |
172,000 |
174,000 |
8,960 |
17,000 |
18,000 |
850 |
74,000 |
76,000 |
3,700 |
174,000 |
176,000 |
9,070 |
18,000 |
19,000 |
900 |
76,000 |
78,000 |
3,800 |
176,000 |
178,000 |
9,180 |
19,000 |
20,000 |
950 |
78,000 |
80,000 |
3,900 |
178,000 |
180,000 |
9,290 |
20,000 |
21,000 |
1,000 |
80,000 |
82,000 |
4,000 |
180,000 |
184,000 |
9,400 |
21,000 |
22,000 |
1,050 |
82,000 |
84,000 |
4,100 |
184,000 |
188,000 |
9,620 |
22,000 |
23,000 |
1,100 |
84,000 |
86,000 |
4,200 |
188,000 |
192,000 |
9,840 |
23,000 |
24,000 |
1,150 |
86,000 |
88,000 |
4,300 |
192,000 |
196,000 |
10,060 |
24,000 |
25,000 |
1,200 |
88,000 |
90,000 |
4,400 |
196,000 |
200,000 |
10,280 |
25,000 |
26,000 |
1,250 |
90,000 |
92,000 |
4,500 |
200,000 |
204,000 |
10,500 |
26,000 |
27,000 |
1,300 |
92,000 |
94,000 |
4,600 |
204,000 |
208,000 |
10,800 |
27,000 |
28,000 |
1,350 |
94,000 |
96,000 |
4,700 |
208,000 |
212,000 |
11,100 |
28,000 |
29,000 |
1,400 |
96,000 |
98,000 |
4,800 |
212,000 |
216,000 |
11,400 |
29,000 |
30,000 |
1,450 |
98,000 |
100,000 |
4,900 |
216,000 |
220,000 |
11,700 |
30,000 |
31,000 |
1,500 |
100,000 |
102,000 |
5,000 |
220,000 |
224,000 |
12,000 |
31,000 |
32,000 |
1,550 |
102,000 |
104,000 |
5,110 |
224,000 |
228,000 |
12,300 |
32,000 |
33,000 |
1,600 |
104,000 |
106,000 |
5,220 |
228,000 |
232,000 |
12,600 |
33,000 |
34,000 |
1,650 |
106,000 |
108,000 |
5,330 |
232,000 |
236,000 |
12,900 |
34,000 |
35,000 |
1,700 |
108,000 |
110,000 |
5,440 |
236,000 |
240,000 |
13,200 |
35,000 |
36,000 |
1,750 |
110,000 |
112,000 |
5,550 |
240,000 |
244,000 |
13,500 |
36,000 |
37,000 |
1,800 |
112,000 |
114,000 |
5,660 |
244,000 |
248,000 |
13,800 |
37,000 |
38,000 |
1,850 |
114,000 |
116,000 |
5,770 |
248,000 |
252,000 |
14,100 |
38,000 |
39,000 |
1,900 |
116,000 |
118,000 |
5,880 |
252,000 |
256,000 |
14,400 |
39,000 |
40,000 |
1,950 |
118,000 |
120,000 |
5,990 |
256,000 |
260,000 |
14,700 |
40,000 |
41,000 |
2,000 |
120,000 |
122,000 |
6,100 |
260,000 |
264,000 |
15,000 |
41,000 |
42,000 |
2,050 |
122,000 |
124,000 |
6,210 |
264,000 |
268,000 |
15,300 |
42,000 |
43,000 |
2,100 |
124,000 |
126,000 |
6,320 |
268,000 |
272,000 |
15,600 |
43,000 |
44,000 |
2,150 |
126,000 |
128,000 |
6,430 |
272,000 |
276,000 |
15,900 |
44,000 |
45,000 |
2,200 |
128,000 |
130,000 |
6,540 |
276,000 |
280,000 |
16,200 |
45,000 |
46,000 |
2,250 |
130,000 |
132,000 |
6,650 |
280,000 |
284,000 |
16,500 |
46,000 |
47,000 |
2,300 |
132,000 |
134,000 |
6,760 |
284,000 |
288,000 |
16,800 |
47,000 |
48,000 |
2,350 |
134,000 |
136,000 |
6,870 |
288,000 |
292,000 |
17,100 |
48,000 |
49,000 |
2,400 |
136,000 |
138,000 |
6,980 |
292,000 |
296,000 |
17,400 |
49,000 |
50,000 |
2,450 |
138,000 |
140,000 |
7,090 |
296,000 |
300,000 |
17,700 |
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 |
18,000 |
540,000 |
546,000 |
39,500 |
860,000 |
868,000 |
71,500 |
304,000 |
308,000 |
18,300 |
546,000 |
552,000 |
40,100 |
868,000 |
876,000 |
72,300 |
308,000 |
312,000 |
18,600 |
552,000 |
558,000 |
40,700 |
876,000 |
884,000 |
73,100 |
312,000 |
316,000 |
18,900 |
558,000 |
564,000 |
41,300 |
884,000 |
892,000 |
73,900 |
316,000 |
320,000 |
19,200 |
564,000 |
570,000 |
41,900 |
892,000 |
900,000 |
74,700 |
320,000 |
324,000 |
19,500 |
570,000 |
576,000 |
42,500 |
900,000 |
908,000 |
75,500 |
324,000 |
328,000 |
19,800 |
576,000 |
582,000 |
43,100 |
908,000 |
916,000 |
76,300 |
328,000 |
332,000 |
20,100 |
582,000 |
588,000 |
43,700 |
916,000 |
924,000 |
77,100 |
332,000 |
336,000 |
20,400 |
588,000 |
594,000 |
44,300 |
924,000 |
932,000 |
77,900 |
336,000 |
340,000 |
20,700 |
594,000 |
600,000 |
44,900 |
932,000 |
940,000 |
78,700 |
340,000 |
344,000 |
21,000 |
600,000 |
606,000 |
45,500 |
940,000 |
948,000 |
79,500 |
344,000 |
348,000 |
21,300 |
606,000 |
612,000 |
46,100 |
948,000 |
956,000 |
80,300 |
348,000 |
352,000 |
21,600 |
612,000 |
618,000 |
46,700 |
956,000 |
964,000 |
81,100 |
352,000 |
356,000 |
21,900 |
618,000 |
624,000 |
47,300 |
964,000 |
972,000 |
81,900 |
356,000 |
360,000 |
22,200 |
624,000 |
630,000 |
47,900 |
972,000 |
980,000 |
82,700 |
360,000 |
364,000 |
22,500 |
630,000 |
636,000 |
48,500 |
980,000 |
988,000 |
83,500 |
364,000 |
368,000 |
22,800 |
636,000 |
642,000 |
49,100 |
988,000 |
996,000 |
84,300 |
368,000 |
372,000 |
23,100 |
642,000 |
648,000 |
49,700 |
996,000 |
1,004,000 |
85,100 |
372,000 |
376,000 |
23,400 |
648,000 |
654,000 |
50,300 |
1,004,000 |
1,012,000 |
86,000 |
376,000 |
380,000 |
23,700 |
654,000 |
660,000 |
50,900 |
1,012,000 |
1,020,000 |
87,000 |
380,000 |
384,000 |
24,000 |
660,000 |
666,000 |
51,500 |
1,020,000 |
1,028,000 |
88,000 |
384,000 |
388,000 |
24,300 |
666,000 |
672,000 |
52,100 |
1,028,000 |
1,036,000 |
89,000 |
388,000 |
392,000 |
24,600 |
672,000 |
678,000 |
52,700 |
1,036,000 |
1,044,000 |
90,000 |
392,000 |
396,000 |
24,900 |
678,000 |
684,000 |
53,300 |
1,044,000 |
1,052,000 |
91,000 |
396,000 |
400,000 |
25,200 |
684,000 |
690,000 |
53,900 |
1,052,000 |
1,060,000 |
92,000 |
400,000 |
404,000 |
25,500 |
690,000 |
696,000 |
54,500 |
1,060,000 |
1,068,000 |
93,000 |
404,000 |
408,000 |
25,900 |
696,000 |
702,000 |
55,100 |
1,068,000 |
1,076,000 |
94,000 |
408,000 |
412,000 |
26,300 |
702,000 |
708,000 |
55,700 |
1,076,000 |
1,084,000 |
95,000 |
412,000 |
416,000 |
26,700 |
708,000 |
714,000 |
56,300 |
1,084,000 |
1,092,000 |
96,000 |
416,000 |
420,000 |
27,100 |
714,000 |
720,000 |
56,900 |
1,092,000 |
1,100,000 |
97,000 |
420,000 |
426,000 |
27,500 |
720,000 |
726,000 |
57,500 |
1,100,000 |
1,108,000 |
98,000 |
426,000 |
432,000 |
28,100 |
726,000 |
732,000 |
58,100 |
1,108,000 |
1,116,000 |
99,000 |
432,000 |
438,000 |
28,700 |
732,000 |
738,000 |
58,700 |
1,116,000 |
1,124,000 |
100,000 |
438,000 |
444,000 |
29,300 |
738,000 |
744,000 |
59,300 |
1,124,000 |
1,132,000 |
101,000 |
440,000 |
450,000 |
29,900 |
744,000 |
750,000 |
59,900 |
1,132,000 |
1,140,000 |
102,000 |
450,000 |
456,000 |
30,500 |
750,000 |
756,000 |
60,500 |
1,140,000 |
1,148,000 |
103,000 |
456,000 |
462,000 |
31,100 |
756,000 |
762,000 |
61,100 |
1,148,000 |
1,156,000 |
104,000 |
462,000 |
468,000 |
31,700 |
762,000 |
768,000 |
61,700 |
1,156,000 |
1,164,000 |
105,000 |
468,000 |
474,000 |
32,300 |
768,000 |
774,000 |
62,300 |
1,164,000 |
1,172,000 |
106,000 |
474,000 |
480,000 |
32,900 |
774,000 |
780,000 |
62,900 |
1,172,000 |
1,180,000 |
107,000 |
480,000 |
486,000 |
33,500 |
780,000 |
788,000 |
63,500 |
1,180,000 |
1,188,000 |
108,000 |
486,000 |
492,000 |
34,100 |
788,000 |
796,000 |
64,300 |
1,188,000 |
1,196,000 |
109,000 |
492,000 |
498,000 |
34,700 |
796,000 |
804,000 |
65,100 |
1,196,000 |
1,204,000 |
110,000 |
498,000 |
504,000 |
35,300 |
804,000 |
812,000 |
65,900 |
1,204,000 |
1,212,000 |
111,000 |
504,000 |
510,000 |
35,900 |
812,000 |
820,000 |
66,700 |
1,212,000 |
1,220,000 |
112,000 |
510,000 |
516,000 |
36,500 |
820,000 |
828,000 |
67,500 |
1,220,000 |
1,228,000 |
113,000 |
516,000 |
522,000 |
37,100 |
828,000 |
836,000 |
68,300 |
1,228,000 |
1,236,000 |
114,000 |
522,000 |
528,000 |
37,700 |
836,000 |
844,000 |
69,100 |
1,236,000 |
1,244,000 |
115,000 |
528,000 |
534,000 |
38,300 |
844,000 |
852,000 |
69,900 |
1,244,000 |
1,252,000 |
116,000 |
534,000 |
540,000 |
38,900 |
852,000 |
860,000 |
70,700 |
1,252,000 |
1,260,000 |
117,000 |
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 |
円 |
1,260,000 |
1,268,000 |
118,000 |
1,650,000 |
1,660,000 |
166,750 |
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164,500円を控除した金額 |
1,268,000 |
1,276,000 |
119,000 |
1,660,000 |
1,670,000 |
168,000 |
|||
1,276,000 |
1,284,000 |
120,000 |
1,670,000 |
1,680,000 |
169,250 |
|||
1,284,000 |
1,292,000 |
121,000 |
1,680,000 |
1,690,000 |
170,500 |
|||
1,292,000 |
1,300,000 |
122,000 |
1,690,000 |
1,700,000 |
171,750 |
|||
1,300,000 |
1,310,000 |
123,000 |
1,700,000 |
1,710,000 |
173,000 |
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289,500円を控除した金額 |
1,310,000 |
1,320,000 |
124,250 |
1,710,000 |
1,720,000 |
174,250 |
|||
1,320,000 |
1,330,000 |
125,500 |
1,720,000 |
1,730,000 |
175,500 |
|||
1,330,000 |
1,340,000 |
126,750 |
1,730,000 |
1,740,000 |
176,750 |
|||
1,340,000 |
1,350,000 |
128,000 |
1,740,000 |
1,750,000 |
178,000 |
|||
1,350,000 |
1,360,000 |
129,250 |
1,750,000 |
1,760,000 |
179,250 |
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489,500円を控除した金額 |
1,360,000 |
1,370,000 |
130,500 |
1,760,000 |
1,770,000 |
180,500 |
|||
1,370,000 |
1,380,000 |
131,750 |
1,770,000 |
1,780,000 |
181,750 |
|||
1,380,000 |
1,390,000 |
133,000 |
1,780,000 |
1,790,000 |
183,000 |
|||
1,390,000 |
1,400,000 |
134,250 |
1,790,000 |
1,800,000 |
184,250 |
|||
1,400,000 |
1,410,000 |
135,500 |
1,800,000 |
1,810,000 |
185,500 |
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789,500円を控除した金額 |
1,410,000 |
1,420,000 |
136,750 |
1,810,000 |
1,820,000 |
186,750 |
|||
1,420,000 |
1,430,000 |
138,000 |
1,820,000 |
1,830,000 |
188,000 |
|||
1,430,000 |
1,440,000 |
139,250 |
1,830,000 |
1,840,000 |
189,250 |
|||
1,440,000 |
1,450,000 |
140,500 |
1,840,000 |
1,850,000 |
190,500 |
|||
1,450,000 |
1,460,000 |
141,750 |
1,850,000 |
1,860,000 |
191,750 |
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1,289,500円を控除した金額 |
1,460,000 |
1,470,000 |
143,000 |
1,860,000 |
1,870,000 |
193,000 |
|||
1,470,000 |
1,480,000 |
144,250 |
1,870,000 |
1,880,000 |
194,250 |
|||
1,480,000 |
1,490,000 |
145,500 |
1,880,000 |
1,890,000 |
195,500 |
|||
1,490,000 |
1,500,000 |
146,750 |
1,890,000 |
1,900,000 |
196,750 |
|||
1,500,000 |
1,510,000 |
148,000 |
1,900,000 |
1,910,000 |
198,000 |
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2,289,500円を控除した金額 |
1,510,000 |
1,520,000 |
149,250 |
1,910,000 |
1,920,000 |
199,250 |
|||
1,520,000 |
1,530,000 |
150,500 |
1,920,000 |
1,930,000 |
200,500 |
|||
1,530,000 |
1,540,000 |
151,750 |
1,930,000 |
1,940,000 |
201,750 |
|||
1,540,000 |
1,550,000 |
153,000 |
1,940,000 |
1,950,000 |
203,000 |
|||
1,550,000 |
1,560,000 |
154,250 |
1,950,000 |
1,960,000 |
204,250 |
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3,789,500円を控除した金額 |
1,560,000 |
1,570,000 |
155,500 |
1,960,000 |
1,970,000 |
205,500 |
|||
1,570,000 |
1,580,000 |
156,750 |
1,970,000 |
1,980,000 |
206,750 |
|||
1,580,000 |
1,590,000 |
158,000 |
1,980,000 |
1,990,000 |
208,000 |
|||
1,590,000 |
1,600,000 |
159,250 |
1,990,000 |
2,000,000 |
209,250 |
|||
1,600,000 |
1,610,000 |
160,500 |
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89,500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6,289,500円を控除した金額 |
|
1,610,000 |
1,620,000 |
161,750 |
||||||
1,620,000 |
1,630,000 |
163,000 |
||||||
1,630,000 |
1,640,000 |
164,250 |
||||||
1,640,000 |
1,650,000 |
165,500 |
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 |
円 |
円 |
円 |
円 |
500円未満 |
0 |
25,000 |
25,500 |
2,500 |
70,000 |
71,000 |
7,200 |
150,000 |
152,000 |
18,000 |
|
500 |
1,000 |
50 |
25,500 |
26,000 |
2,550 |
71,000 |
72,000 |
7,310 |
152,000 |
154,000 |
18,300 |
1,000 |
1,500 |
100 |
26,000 |
26,500 |
2,600 |
72,000 |
73,000 |
7,420 |
154,000 |
156,000 |
18,600 |
1,500 |
2,000 |
150 |
26,500 |
27,000 |
2,650 |
73,000 |
74,000 |
7,530 |
156,000 |
158,000 |
18,900 |
2,000 |
2,500 |
200 |
27,000 |
27,500 |
2,700 |
74,000 |
75,000 |
7,640 |
158,000 |
160,000 |
19,200 |
2,500 |
3,000 |
250 |
27,500 |
28,000 |
2,750 |
75,000 |
76,000 |
7,750 |
160,000 |
162,000 |
19,500 |
3,000 |
3,500 |
300 |
28,000 |
28,500 |
2,800 |
76,000 |
77,000 |
7,860 |
162,000 |
164,000 |
19,800 |
3,500 |
4,000 |
350 |
28,500 |
29,000 |
2,850 |
77,000 |
78,000 |
7,970 |
164,000 |
166,000 |
20,100 |
4,000 |
4,500 |
400 |
29,000 |
29,500 |
2,900 |
78,000 |
79,000 |
8,080 |
166,000 |
168,000 |
20,400 |
4,500 |
5,000 |
450 |
29,500 |
30,000 |
2,950 |
79,000 |
80,000 |
8,190 |
168,000 |
170,000 |
20,700 |
5,000 |
5,500 |
500 |
30,000 |
31,000 |
3,000 |
80,000 |
81,000 |
8,300 |
170,000 |
172,000 |
21,000 |
5,500 |
6,000 |
550 |
31,000 |
32,000 |
3,100 |
81,000 |
82,000 |
8,410 |
172,000 |
174,000 |
21,300 |
6,000 |
6,500 |
600 |
32,000 |
33,000 |
3,200 |
82,000 |
83,000 |
8,520 |
174,000 |
176,000 |
21,600 |
6,500 |
7,000 |
650 |
33,000 |
34,000 |
3,300 |
83,000 |
84,000 |
8,630 |
176,000 |
178,000 |
21,900 |
7,000 |
7,500 |
700 |
34,000 |
35,000 |
3,400 |
84,000 |
85,000 |
8,740 |
178,000 |
180,000 |
22,200 |
7,500 |
8,000 |
750 |
35,000 |
36,000 |
3,500 |
85,000 |
86,000 |
8,850 |
180,000 |
182,000 |
22,500 |
8,000 |
8,500 |
800 |
36,000 |
37,000 |
3,600 |
86,000 |
87,000 |
8,960 |
182,000 |
184,000 |
22,800 |
8,500 |
9,000 |
850 |
37,000 |
38,000 |
3,700 |
87,000 |
88,000 |
9,070 |
184,000 |
186,000 |
23,100 |
9,000 |
9,500 |
900 |
38,000 |
39,000 |
3,800 |
88,000 |
89,000 |
9,180 |
186,000 |
188,000 |
23,400 |
9,500 |
10,000 |
950 |
39,000 |
40,000 |
3,900 |
89,000 |
90,000 |
9,290 |
188,000 |
190,000 |
23,700 |
10,000 |
10,500 |
1,000 |
40,000 |
41,000 |
4,000 |
90,000 |
92,000 |
9,400 |
190,000 |
192,000 |
24,000 |
10,500 |
11,000 |
1,050 |
41,000 |
42,000 |
4,100 |
92,000 |
94,000 |
9,620 |
192,000 |
194,000 |
24,300 |
11,000 |
11,500 |
1,100 |
42,000 |
43,000 |
4,200 |
94,000 |
96,000 |
9,840 |
194,000 |
196,000 |
24,600 |
11,500 |
12,000 |
1,150 |
43,000 |
44,000 |
4,300 |
96,000 |
98,000 |
10,060 |
196,000 |
198,000 |
24,900 |
12,000 |
12,500 |
1,200 |
44,000 |
45,000 |
4,400 |
98,000 |
100,000 |
10,280 |
198,000 |
200,000 |
25,200 |
12,500 |
13,000 |
1,250 |
45,000 |
46,000 |
4,500 |
100,000 |
102,000 |
10,500 |
200,000 |
202,000 |
25,500 |
13,000 |
13,500 |
1,300 |
46,000 |
47,000 |
4,600 |
102,000 |
104,000 |
10,800 |
202,000 |
204,000 |
25,900 |
13,500 |
14,000 |
1,350 |
47,000 |
48,000 |
4,700 |
104,000 |
106,000 |
11,100 |
204,000 |
206,000 |
26,300 |
14,000 |
14,500 |
1,400 |
48,000 |
49,000 |
4,800 |
106,000 |
108,000 |
11,400 |
206,000 |
208,000 |
26,700 |
14,500 |
15,000 |
1,450 |
49,000 |
50,000 |
4,900 |
108,000 |
110,000 |
11,700 |
208,000 |
210,000 |
27,100 |
15,000 |
15,500 |
1,500 |
50,000 |
51,000 |
5,000 |
110,000 |
112,000 |
12,000 |
210,000 |
213,000 |
27,500 |
15,500 |
16,000 |
1,550 |
51,000 |
52,000 |
5,110 |
112,000 |
114,000 |
12,300 |
213,000 |
216,000 |
28,100 |
16,000 |
16,500 |
1,600 |
52,000 |
53,000 |
5,220 |
114,000 |
116,000 |
12,600 |
216,000 |
219,000 |
28,700 |
16,500 |
17,000 |
1,650 |
53,000 |
54,000 |
5,330 |
116,000 |
118,000 |
12,900 |
219,000 |
222,000 |
29,300 |
17,000 |
17,500 |
1,700 |
54,000 |
55,000 |
5,440 |
118,000 |
120,000 |
13,200 |
222,000 |
225,000 |
29,900 |
17,500 |
18,000 |
1,750 |
55,000 |
56,000 |
5,550 |
120,000 |
122,000 |
13,500 |
225,000 |
228,000 |
30,500 |
18,000 |
18,500 |
1,800 |
56,000 |
57,000 |
5,660 |
122,000 |
124,000 |
13,800 |
228,000 |
231,000 |
31,100 |
18,500 |
19,000 |
1,850 |
57,000 |
58,000 |
5,770 |
124,000 |
126,000 |
14,100 |
231,000 |
234,000 |
31,700 |
19,000 |
19,500 |
1,900 |
58,000 |
59,000 |
5,880 |
126,000 |
128,000 |
14,400 |
234,000 |
237,000 |
32,300 |
19,500 |
20,000 |
1,950 |
59,000 |
60,000 |
5,990 |
128,000 |
130,000 |
14,700 |
237,000 |
240,000 |
32,900 |
20,000 |
20,500 |
2,000 |
60,000 |
61,000 |
6,100 |
130,000 |
132,000 |
15,000 |
240,000 |
243,000 |
33,500 |
20,500 |
21,000 |
2,050 |
61,000 |
62,000 |
6,210 |
132,000 |
134,000 |
15,300 |
243,000 |
246,000 |
34,100 |
21,000 |
21,500 |
2,100 |
62,000 |
63,000 |
6,320 |
134,000 |
136,000 |
15,600 |
246,000 |
249,000 |
34,700 |
21,500 |
22,000 |
2,150 |
63,000 |
64,000 |
6,430 |
136,000 |
138,000 |
15,900 |
249,000 |
252,000 |
35,300 |
22,000 |
22,500 |
2,200 |
64,000 |
65,000 |
6,540 |
138,000 |
140,000 |
16,200 |
252,000 |
255,000 |
35,900 |
22,500 |
23,000 |
2,250 |
65,000 |
66,000 |
6,650 |
140,000 |
142,000 |
16,500 |
255,000 |
258,000 |
36,500 |
23,000 |
23,500 |
2,300 |
66,000 |
67,000 |
6,760 |
142,000 |
144,000 |
16,800 |
258,000 |
261,000 |
37,100 |
23,500 |
24,000 |
2,350 |
67,000 |
68,000 |
6,870 |
144,000 |
146,000 |
17,100 |
261,000 |
264,000 |
37,700 |
24,000 |
24,500 |
2,400 |
68,000 |
69,000 |
6,980 |
146,000 |
148,000 |
17,400 |
264,000 |
267,000 |
38,300 |
24,500 |
25,000 |
2,450 |
69,000 |
70,000 |
7,090 |
148,000 |
150,000 |
17,700 |
267,000 |
270,000 |
38,900 |
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 |
円 |
円 |
円 |
円 |
270,000 |
273,000 |
39,500 |
430,000 |
434,000 |
71,500 |
630,000 |
635,000 |
118,000 |
880,000 |
885,000 |
180,500 |
273,000 |
276,000 |
40,100 |
434,000 |
438,000 |
72,300 |
635,000 |
640,000 |
119,250 |
885,000 |
890,000 |
181,750 |
276,000 |
279,000 |
40,700 |
438,000 |
442,000 |
73,100 |
640,000 |
645,000 |
120,500 |
890,000 |
895,000 |
183,000 |
279,000 |
282,000 |
41,300 |
442,000 |
446,000 |
73,900 |
645,000 |
650,000 |
121,750 |
895,000 |
900,000 |
184,250 |
282,000 |
285,000 |
41,900 |
446,000 |
450,000 |
74,700 |
650,000 |
655,000 |
123,000 |
900,000 |
905,000 |
185,500 |
285,000 |
288,000 |
42,500 |
450,000 |
454,000 |
75,500 |
655,000 |
660,000 |
124,250 |
905,000 |
910,000 |
186,750 |
288,000 |
291,000 |
43,100 |
454,000 |
458,000 |
76,300 |
660,000 |
665,000 |
125,500 |
910,000 |
915,000 |
188,000 |
291,000 |
294,000 |
43,700 |
458,000 |
462,000 |
77,100 |
665,000 |
670,000 |
126,750 |
915,000 |
920,000 |
189,250 |
294,000 |
297,000 |
44,300 |
462,000 |
466,000 |
77,900 |
670,000 |
675,000 |
128,000 |
920,000 |
925,000 |
190,500 |
297,000 |
300,000 |
44,900 |
466,000 |
470,000 |
78,700 |
675,000 |
680,000 |
129,250 |
925,000 |
930,000 |
191,750 |
300,000 |
303,000 |
45,500 |
470,000 |
474,000 |
79,500 |
680,000 |
685,000 |
130,500 |
930,000 |
935,000 |
193,000 |
303,000 |
306,000 |
46,100 |
474,000 |
478,000 |
80,300 |
685,000 |
690,000 |
131,750 |
935,000 |
940,000 |
194,250 |
306,000 |
309,000 |
46,700 |
478,000 |
482,000 |
81,100 |
690,000 |
695,000 |
133,000 |
940,000 |
945,000 |
195,500 |
309,000 |
312,000 |
47,300 |
482,000 |
486,000 |
81,900 |
695,000 |
700,000 |
134,250 |
945,000 |
950,000 |
196,750 |
312,000 |
315,000 |
47,900 |
486,000 |
490,000 |
82,700 |
700,000 |
705,000 |
135,500 |
950,000 |
955,000 |
198,000 |
315,000 |
318,000 |
48,500 |
490,000 |
494,000 |
83,500 |
705,000 |
710,000 |
136,750 |
955,000 |
960,000 |
199,250 |
318,000 |
321,000 |
49,100 |
494,000 |
498,000 |
84,300 |
710,000 |
715,000 |
138,000 |
960,000 |
965,000 |
200,500 |
321,000 |
324,000 |
49,700 |
498,000 |
502,000 |
85,100 |
715,000 |
720,000 |
139,250 |
965,000 |
970,000 |
201,750 |
324,000 |
327,000 |
50,300 |
502,000 |
506,000 |
86,000 |
720,000 |
725,000 |
140,500 |
970,000 |
975,000 |
203,000 |
327,000 |
330,000 |
50,900 |
506,000 |
510,000 |
87,000 |
725,000 |
730,000 |
141,750 |
975,000 |
980,000 |
204,250 |
330,000 |
333,000 |
51,500 |
510,000 |
514,000 |
88,000 |
730,000 |
735,000 |
143,000 |
980,000 |
985,000 |
205,500 |
333,000 |
336,000 |
52,100 |
514,000 |
518,000 |
89,000 |
735,000 |
740,000 |
144,250 |
985,000 |
990,000 |
206,750 |
336,000 |
339,000 |
52,700 |
518,000 |
522,000 |
90,000 |
740,000 |
745,000 |
145,500 |
990,000 |
995,000 |
208,000 |
339,000 |
342,000 |
53,300 |
522,000 |
526,000 |
91,000 |
745,000 |
750,000 |
146,750 |
995,000 |
1,000,000 |
209,250 |
342,000 |
345,000 |
53,900 |
526,000 |
530,000 |
92,000 |
750,000 |
755,000 |
148,000 |
|||
345,000 |
348,000 |
54,500 |
530,000 |
534,000 |
93,000 |
755,000 |
760,000 |
149,250 |
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89,500円を控除した金額 |
348,000 |
351,000 |
55,100 |
534,000 |
538,000 |
94,000 |
760,000 |
765,000 |
150,500 |
|||
351,000 |
354,000 |
55,700 |
538,000 |
542,000 |
95,000 |
765,000 |
770,000 |
151,750 |
|||
354,000 |
357,000 |
56,300 |
542,000 |
546,000 |
96,000 |
770,000 |
775,000 |
153,000 |
|||
357,000 |
360,000 |
56,900 |
546,000 |
550,000 |
97,000 |
775,000 |
780,000 |
154,250 |
|||
360,000 |
363,000 |
57,500 |
550,000 |
554,000 |
98,000 |
780,000 |
785,000 |
155,500 |
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164,500円を控除した金額 |
363,000 |
366,000 |
58,100 |
554,000 |
558,000 |
99,000 |
785,000 |
790,000 |
156,750 |
|||
366,000 |
369,000 |
58,700 |
558,000 |
562,000 |
100,000 |
790,000 |
795,000 |
158,000 |
|||
369,000 |
372,000 |
59,300 |
562,000 |
566,000 |
101,000 |
795,000 |
800,000 |
159,250 |
|||
372,000 |
375,000 |
59,900 |
566,000 |
570,000 |
102,000 |
800,000 |
805,000 |
160,500 |
|||
375,000 |
378,000 |
60,500 |
570,000 |
574,000 |
103,000 |
805,000 |
810,000 |
161,750 |
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289,500円を控除した金額 |
378,000 |
381,000 |
61,100 |
574,000 |
578,000 |
104,000 |
810,000 |
815,000 |
163,000 |
|||
381,000 |
384,000 |
61,700 |
578,000 |
582,000 |
105,000 |
815,000 |
820,000 |
164,250 |
|||
384,000 |
387,000 |
62,300 |
582,000 |
586,000 |
106,000 |
820,000 |
825,000 |
165,500 |
|||
387,000 |
390,000 |
62,900 |
586,000 |
590,000 |
107,000 |
825,000 |
830,000 |
166,750 |
|||
390,000 |
394,000 |
63,500 |
590,000 |
594,000 |
108,000 |
830,000 |
835,000 |
168,000 |
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489,500円を控除した金額 |
394,000 |
398,000 |
64,300 |
594,000 |
598,000 |
109,000 |
835,000 |
840,000 |
169,250 |
|||
398,000 |
402,000 |
65,100 |
598,000 |
602,000 |
110,000 |
840,000 |
845,000 |
170,500 |
|||
402,000 |
406,000 |
65,900 |
602,000 |
606,000 |
111,000 |
845,000 |
850,000 |
171,750 |
|||
406,000 |
410,000 |
66,700 |
606,000 |
610,000 |
112,000 |
850,000 |
855,000 |
173,000 |
|||
410,000 |
414,000 |
67,500 |
610,000 |
614,000 |
113,000 |
855,000 |
860,000 |
174,250 |
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789,500円を控除した金額 |
414,000 |
418,000 |
68,300 |
614,000 |
618,000 |
114,000 |
860,000 |
865,000 |
175,500 |
|||
418,000 |
422,000 |
69,100 |
618,000 |
622,000 |
115,000 |
865,000 |
870,000 |
176,750 |
|||
422,000 |
426,000 |
69,900 |
622,000 |
626,000 |
116,000 |
870,000 |
875,000 |
178,000 |
|||
426,000 |
430,000 |
70,700 |
626,000 |
630,000 |
117,000 |
875,000 |
880,000 |
179,250 |
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 |
||||||
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1,289,500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2,289,500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3,789,500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6,289,500円を控除した金額 |
|
その者が、障害者、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円を、扶養親族である障害者がある場合には、当該障害者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 |
6,000 |
10 |
|
500 |
1,000 |
50 |
10 |
23,000 |
23,500 |
2,300 |
10 |
61,000 |
62,000 |
6,100 |
10 |
1,000 |
1,500 |
100 |
10 |
23,500 |
24,000 |
2,350 |
10 |
62,000 |
63,000 |
6,200 |
10 |
1,500 |
2,000 |
150 |
10 |
24,000 |
24,500 |
2,400 |
10 |
63,000 |
64,000 |
6,300 |
10 |
2,000 |
2,500 |
200 |
10 |
24,500 |
25,000 |
2,450 |
10 |
64,000 |
65,000 |
6,400 |
10 |
2,500 |
3,000 |
250 |
10 |
25,000 |
25,500 |
2,500 |
10 |
65,000 |
66,000 |
6,500 |
10 |
3,000 |
3,500 |
300 |
10 |
25,500 |
26,000 |
2,550 |
10 |
66,000 |
67,000 |
6,600 |
10 |
3,500 |
4,000 |
350 |
10 |
26,000 |
26,500 |
2,600 |
10 |
67,000 |
68,000 |
6,700 |
10 |
4,000 |
4,500 |
400 |
10 |
26,500 |
27,000 |
2,650 |
10 |
68,000 |
69,000 |
6,800 |
10 |
4,500 |
5,000 |
450 |
10 |
27,000 |
27,500 |
2,700 |
10 |
69,000 |
70,000 |
6,900 |
10 |
5,000 |
5,500 |
500 |
10 |
27,500 |
28,000 |
2,750 |
10 |
70,000 |
71,000 |
7,000 |
10 |
5,500 |
6,000 |
550 |
10 |
28,000 |
28,500 |
2,800 |
10 |
71,000 |
72,000 |
7,100 |
10 |
6,000 |
6,500 |
600 |
10 |
28,500 |
29,000 |
2,850 |
10 |
72,000 |
73,000 |
7,200 |
10 |
6,500 |
7,000 |
650 |
10 |
29,000 |
29,500 |
2,900 |
10 |
73,000 |
74,000 |
7,300 |
10 |
7,000 |
7,500 |
700 |
10 |
29,500 |
30,000 |
2,950 |
10 |
74,000 |
75,000 |
7,400 |
10 |
7,500 |
8,000 |
750 |
10 |
30,000 |
31,000 |
3,000 |
10 |
75,000 |
76,000 |
7,500 |
10 |
8,000 |
8,500 |
800 |
10 |
31,000 |
32,000 |
3,100 |
10 |
76,000 |
77,000 |
7,600 |
10 |
8,500 |
9,000 |
850 |
10 |
32,000 |
33,000 |
3,200 |
10 |
77,000 |
78,000 |
7,700 |
10 |
9,000 |
9,500 |
900 |
10 |
33,000 |
34,000 |
3,300 |
10 |
78,000 |
79,000 |
7,800 |
10 |
9,500 |
10,000 |
950 |
10 |
34,000 |
35,000 |
3,400 |
10 |
79,000 |
80,000 |
7,900 |
10 |
10,000 |
10,500 |
1,000 |
10 |
35,000 |
36,000 |
3,500 |
10 |
80,000 |
81,000 |
8,000 |
10 |
10,500 |
11,000 |
1,050 |
10 |
36,000 |
37,000 |
3,600 |
10 |
81,000 |
82,000 |
8,100 |
10 |
11,000 |
11,500 |
1,100 |
10 |
37,000 |
38,000 |
3,700 |
10 |
82,000 |
83,000 |
8,200 |
10 |
11,500 |
12,000 |
1,150 |
10 |
38,000 |
39,000 |
3,800 |
10 |
83,000 |
84,000 |
8,300 |
10 |
12,000 |
12,500 |
1,200 |
10 |
39,000 |
40,000 |
3,900 |
10 |
84,000 |
85,000 |
8,400 |
10 |
12,500 |
13,000 |
1,250 |
10 |
40,000 |
41,000 |
4,000 |
10 |
85,000 |
86,000 |
8,500 |
10 |
13,000 |
13,500 |
1,300 |
10 |
41,000 |
42,000 |
4,100 |
10 |
86,000 |
87,000 |
8,600 |
10 |
13,500 |
14,000 |
1,350 |
10 |
42,000 |
43,000 |
4,200 |
10 |
87,000 |
88,000 |
8,700 |
10 |
14,000 |
14,500 |
1,400 |
10 |
43,000 |
44,000 |
4,300 |
10 |
88,000 |
89,000 |
8,800 |
10 |
14,500 |
15,000 |
1,450 |
10 |
44,000 |
45,000 |
4,400 |
10 |
89,000 |
90,000 |
8,900 |
10 |
15,000 |
15,500 |
1,500 |
10 |
45,000 |
46,000 |
4,500 |
10 |
90,000 |
92,000 |
9,000 |
10 |
15,500 |
16,000 |
1,550 |
10 |
46,000 |
47,000 |
4,600 |
10 |
92,000 |
94,000 |
9,200 |
10 |
16,000 |
16,500 |
1,600 |
10 |
47,000 |
48,000 |
4,700 |
10 |
94,000 |
96,000 |
9,400 |
10 |
16,500 |
17,000 |
1,650 |
10 |
48,000 |
49,000 |
4,800 |
10 |
96,000 |
98,000 |
9,600 |
10 |
17,000 |
17,500 |
1,700 |
10 |
49,000 |
50,000 |
4,900 |
10 |
98,000 |
100,000 |
9,800 |
10 |
17,500 |
18,000 |
1,750 |
10 |
50,000 |
51,000 |
5,000 |
10 |
100,000 |
102,000 |
10,000 |
10 |
18,000 |
18,500 |
1,800 |
10 |
51,000 |
52,000 |
5,100 |
10 |
102,000 |
104,000 |
10,300 |
10 |
18,500 |
19,000 |
1,850 |
10 |
52,000 |
53,000 |
5,200 |
10 |
104,000 |
106,000 |
10,600 |
10 |
19,000 |
19,500 |
1,900 |
10 |
53,000 |
54,000 |
5,300 |
10 |
106,000 |
108,000 |
10,900 |
10 |
19,500 |
20,000 |
1,950 |
10 |
54,000 |
55,000 |
5,400 |
10 |
108,000 |
110,000 |
11,200 |
10 |
20,000 |
20,500 |
2,000 |
10 |
55,000 |
56,000 |
5,500 |
10 |
110,000 |
112,000 |
11,500 |
10 |
20,500 |
21,000 |
2,050 |
10 |
56,000 |
57,000 |
5,600 |
10 |
112,000 |
114,000 |
11,800 |
10 |
21,000 |
21,500 |
2,100 |
10 |
57,000 |
58,000 |
5,700 |
10 |
114,000 |
116,000 |
12,100 |
10 |
21,500 |
22,000 |
2,150 |
10 |
58,000 |
59,000 |
5,800 |
10 |
116,000 |
118,000 |
12,400 |
10 |
22,000 |
22,500 |
2,200 |
10 |
59,000 |
60,000 |
5,900 |
10 |
118,000 |
120,000 |
12,700 |
10 |
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 |
13,000 |
10 |
210,000 |
213,000 |
27,000 |
12 |
345,000 |
348,000 |
54,000 |
15 |
122,000 |
124,000 |
13,300 |
10 |
213,000 |
216,000 |
27,600 |
12 |
348,000 |
351,000 |
54,600 |
15 |
124,000 |
126,000 |
13,600 |
10 |
216,000 |
219,000 |
28,200 |
13 |
351,000 |
354,000 |
55,200 |
15 |
126,000 |
128,000 |
13,900 |
11 |
219,000 |
222,000 |
28,800 |
13 |
354,000 |
357,000 |
55,800 |
15 |
128,000 |
130,000 |
14,200 |
11 |
222,000 |
225,000 |
29,400 |
13 |
357,000 |
360,000 |
56,400 |
15 |
130,000 |
132,000 |
14,500 |
11 |
225,000 |
228,000 |
30,000 |
13 |
360,000 |
363,000 |
57,000 |
15 |
132,000 |
134,000 |
14,800 |
11 |
228,000 |
231,000 |
30,600 |
13 |
363,000 |
366,000 |
57,600 |
15 |
134,000 |
136,000 |
15,100 |
11 |
231,000 |
234,000 |
31,200 |
13 |
366,000 |
369,000 |
58,200 |
15 |
136,000 |
138,000 |
15,400 |
11 |
234,000 |
237,000 |
31,800 |
13 |
369,000 |
372,000 |
58,800 |
15 |
138,000 |
140,000 |
15,700 |
11 |
237,000 |
240,000 |
32,400 |
13 |
372,000 |
375,000 |
59,400 |
15 |
140,000 |
142,000 |
16,000 |
11 |
240,000 |
243,000 |
33,000 |
13 |
375,000 |
378,000 |
60,000 |
16 |
142,000 |
144,000 |
16,300 |
11 |
243,000 |
246,000 |
33,600 |
13 |
378,000 |
381,000 |
60,600 |
16 |
144,000 |
146,000 |
16,600 |
11 |
246,000 |
249,000 |
34,200 |
13 |
381,000 |
384,000 |
61,200 |
16 |
146,000 |
148,000 |
16,900 |
11 |
249,000 |
252,000 |
34,800 |
13 |
384,000 |
387,000 |
61,800 |
16 |
148,000 |
150,000 |
17,200 |
11 |
252,000 |
255,000 |
35,400 |
14 |
387,000 |
390,000 |
62,400 |
16 |
150,000 |
152,000 |
17,500 |
11 |
255,000 |
258,000 |
36,000 |
14 |
390,000 |
394,000 |
63,000 |
16 |
152,000 |
154,000 |
17,800 |
11 |
258,000 |
261,000 |
36,600 |
14 |
394,000 |
398,000 |
63,800 |
16 |
154,000 |
156,000 |
18,100 |
11 |
261,000 |
264,000 |
37,200 |
14 |
398,000 |
402,000 |
64,600 |
16 |
156,000 |
158,000 |
18,400 |
11 |
264,000 |
267,000 |
37,800 |
14 |
402,000 |
406,000 |
65,400 |
16 |
158,000 |
160,000 |
18,700 |
11 |
267,000 |
270,000 |
38,400 |
14 |
406,000 |
410,000 |
66,200 |
16 |
160,000 |
162,000 |
19,000 |
11 |
270,000 |
273,000 |
39,000 |
14 |
410,000 |
414,000 |
67,000 |
16 |
162,000 |
164,000 |
19,300 |
11 |
273,000 |
276,000 |
39,600 |
14 |
414,000 |
418,000 |
67,800 |
16 |
164,000 |
166,000 |
19,600 |
11 |
276,000 |
279,000 |
40,200 |
14 |
418,000 |
422,000 |
68,600 |
16 |
166,000 |
168,000 |
19,900 |
11 |
279,000 |
282,000 |
40,800 |
14 |
422,000 |
426,000 |
69,400 |
16 |
168,000 |
170,000 |
20,200 |
12 |
282,000 |
285,000 |
41,400 |
14 |
426,000 |
430,000 |
70,200 |
16 |
170,000 |
172,000 |
20,500 |
12 |
285,000 |
288,000 |
42,000 |
14 |
430,000 |
434,000 |
71,000 |
16 |
172,000 |
174,000 |
20,800 |
12 |
288,000 |
291,000 |
42,600 |
14 |
434,000 |
438,000 |
71,800 |
16 |
174,000 |
176,000 |
21,100 |
12 |
291,000 |
294,000 |
43,200 |
14 |
438,000 |
442,000 |
72,600 |
16 |
176,000 |
178,000 |
21,400 |
12 |
294,000 |
297,000 |
43,800 |
14 |
442,000 |
446,000 |
73,400 |
16 |
178,000 |
180,000 |
21,700 |
12 |
297,000 |
300,000 |
44,400 |
14 |
446,000 |
450,000 |
74,200 |
16 |
180,000 |
182,000 |
22,000 |
12 |
300,000 |
303,000 |
45,000 |
15 |
450,000 |
454,000 |
75,000 |
16 |
182,000 |
184,000 |
22,300 |
12 |
303,000 |
306,000 |
45,600 |
15 |
454,000 |
458,000 |
75,800 |
16 |
184,000 |
186,000 |
22,600 |
12 |
306,000 |
309,000 |
46,200 |
15 |
458,000 |
462,000 |
76,600 |
16 |
186,000 |
188,000 |
22,900 |
12 |
309,000 |
312,000 |
46,800 |
15 |
462,000 |
466,000 |
77,400 |
16 |
188,000 |
190,000 |
23,200 |
12 |
312,000 |
315,000 |
47,400 |
15 |
466,000 |
470,000 |
78,200 |
16 |
190,000 |
192,000 |
23,500 |
12 |
315,000 |
318,000 |
48,000 |
15 |
470,000 |
474,000 |
79,000 |
16 |
192,000 |
194,000 |
23,800 |
12 |
318,000 |
321,000 |
48,600 |
15 |
474,000 |
478,000 |
79,800 |
16 |
194,000 |
196,000 |
24,100 |
12 |
321,000 |
324,000 |
49,200 |
15 |
478,000 |
482,000 |
80,600 |
16 |
196,000 |
198,000 |
24,400 |
12 |
324,000 |
327,000 |
49,800 |
15 |
482,000 |
486,000 |
81,400 |
16 |
198,000 |
200,000 |
24,700 |
12 |
327,000 |
330,000 |
50,400 |
15 |
486,000 |
490,000 |
82,200 |
16 |
200,000 |
202,000 |
25,000 |
12 |
330,000 |
333,000 |
51,000 |
15 |
490,000 |
494,000 |
83,000 |
16 |
202,000 |
204,000 |
25,400 |
12 |
333,000 |
336,000 |
51,600 |
15 |
494,000 |
498,000 |
83,800 |
16 |
204,000 |
206,000 |
25,800 |
12 |
336,000 |
339,000 |
52,200 |
15 |
498,000 |
502,000 |
84,600 |
16 |
206,000 |
208,000 |
26,200 |
12 |
339,000 |
342,000 |
52,800 |
15 |
502,000 |
506,000 |
85,500 |
17 |
208,000 |
210,000 |
26,600 |
12 |
342,000 |
345,000 |
53,400 |
15 |
506,000 |
510,000 |
86,500 |
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 |
87,500 |
17 |
655,000 |
660,000 |
123,750 |
18 |
830,000 |
835,000 |
167,500 |
20 |
514,000 |
518,000 |
88,500 |
17 |
660,000 |
665,000 |
125,000 |
18 |
835,000 |
840,000 |
168,750 |
20 |
518,000 |
522,000 |
89,500 |
17 |
665,000 |
670,000 |
126,250 |
18 |
840,000 |
845,000 |
170,000 |
20 |
522,000 |
526,000 |
90,500 |
17 |
670,000 |
675,000 |
127,500 |
19 |
845,000 |
850,000 |
171,250 |
20 |
526,000 |
530,000 |
91,500 |
17 |
675,000 |
680,000 |
128,750 |
19 |
850,000 |
855,000 |
172,500 |
20 |
530,000 |
534,000 |
92,500 |
17 |
680,000 |
685,000 |
130,000 |
19 |
855,000 |
860,000 |
173,750 |
20 |
534,000 |
538,000 |
93,500 |
17 |
685,000 |
690,000 |
131,250 |
19 |
860,000 |
865,000 |
175,000 |
20 |
538,000 |
542,000 |
94,500 |
17 |
690,000 |
695,000 |
132,500 |
19 |
865,000 |
870,000 |
176,250 |
20 |
542,000 |
546,000 |
95,500 |
17 |
695,000 |
700,000 |
133,750 |
19 |
870,000 |
875,000 |
177,500 |
20 |
546,000 |
550,000 |
96,500 |
17 |
700,000 |
705,000 |
135,000 |
19 |
875,000 |
880,000 |
178,750 |
20 |
550,000 |
554,000 |
97,500 |
17 |
705,000 |
710,000 |
136,250 |
19 |
880,000 |
885,000 |
180,000 |
20 |
554,000 |
558,000 |
98,500 |
17 |
710,000 |
715,000 |
137,500 |
19 |
885,000 |
890,000 |
181,250 |
20 |
558,000 |
562,000 |
99,500 |
17 |
715,000 |
720,000 |
138,750 |
19 |
890,000 |
895,000 |
182,500 |
20 |
562,000 |
566,000 |
100,500 |
17 |
720,000 |
725,000 |
140,000 |
19 |
895,000 |
900,000 |
183,750 |
20 |
566,000 |
570,000 |
101,500 |
17 |
725,000 |
730,000 |
141,250 |
19 |
900,000 |
905,000 |
185,000 |
20 |
570,000 |
574,000 |
102,500 |
17 |
730,000 |
735,000 |
142,500 |
19 |
905,000 |
910,000 |
186,250 |
20 |
574,000 |
578,000 |
103,500 |
18 |
735,000 |
740,000 |
143,750 |
19 |
910,000 |
915,000 |
187,500 |
20 |
578,000 |
582,000 |
104,500 |
18 |
740,000 |
745,000 |
145,000 |
19 |
915,000 |
920,000 |
188,750 |
20 |
582,000 |
586,000 |
105,500 |
18 |
745,000 |
750,000 |
146,250 |
19 |
920,000 |
925,000 |
190,000 |
20 |
586,000 |
590,000 |
106,500 |
18 |
750,000 |
755,000 |
147,500 |
19 |
925,000 |
930,000 |
191,250 |
20 |
590,000 |
594,000 |
107,500 |
18 |
755,000 |
760,000 |
148,750 |
19 |
930,000 |
935,000 |
192,500 |
20 |
594,000 |
598,000 |
108,500 |
18 |
760,000 |
765,000 |
150,000 |
19 |
935,000 |
940,000 |
193,750 |
20 |
598,000 |
602,000 |
109,500 |
18 |
765,000 |
770,000 |
151,250 |
19 |
940,000 |
945,000 |
195,000 |
20 |
602,000 |
606,000 |
110,500 |
18 |
770,000 |
775,000 |
152,500 |
19 |
945,000 |
950,000 |
196,250 |
20 |
606,000 |
610,000 |
111,500 |
18 |
775,000 |
780,000 |
153,750 |
19 |
950,000 |
955,000 |
197,500 |
20 |
610,000 |
614,000 |
112,500 |
18 |
780,000 |
785,000 |
155,000 |
19 |
955,000 |
960,000 |
198,750 |
20 |
614,000 |
618,000 |
113,500 |
18 |
785,000 |
790,000 |
156,250 |
19 |
960,000 |
965,000 |
200,000 |
20 |
618,000 |
622,000 |
114,500 |
18 |
790,000 |
795,000 |
157,500 |
19 |
965,000 |
970,000 |
201,250 |
20 |
622,000 |
626,000 |
115,500 |
18 |
795,000 |
800,000 |
158,750 |
19 |
970,000 |
975,000 |
202,500 |
20 |
626,000 |
630,000 |
116,500 |
18 |
800,000 |
805,000 |
160,000 |
20 |
975,000 |
980,000 |
203,750 |
20 |
630,000 |
635,000 |
117,500 |
18 |
805,000 |
810,000 |
161,250 |
20 |
980,000 |
985,000 |
205,000 |
20 |
635,000 |
640,000 |
118,750 |
18 |
810,000 |
815,000 |
162,500 |
20 |
985,000 |
990,000 |
206,250 |
20 |
640,000 |
645,000 |
120,000 |
18 |
815,000 |
820,000 |
163,750 |
20 |
990,000 |
995,000 |
207,500 |
20 |
645,000 |
650,000 |
121,250 |
18 |
820,000 |
825,000 |
165,000 |
20 |
995,000 |
1,000,000 |
208,750 |
20 |
650,000 |
655,000 |
122,500 |
18 |
825,000 |
830,000 |
166,250 |
20 |
1,000,000円 |
210,000 |
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 |
34,500 |
122,000 |
124,000 |
12,200 |
213,000 |
216,000 |
21,300 |
348,000 |
351,000 |
34,800 |
124,000 |
126,000 |
12,400 |
216,000 |
219,000 |
21,600 |
351,000 |
354,000 |
35,100 |
126,000 |
128,000 |
12,600 |
219,000 |
222,000 |
21,900 |
354,000 |
357,000 |
35,400 |
128,000 |
130,000 |
12,800 |
222,000 |
225,000 |
22,200 |
357,000 |
360,000 |
35,700 |
130,000 |
132,000 |
13,000 |
225,000 |
228,000 |
22,500 |
360,000 |
363,000 |
36,000 |
132,000 |
134,000 |
13,200 |
228,000 |
231,000 |
22,800 |
363,000 |
366,000 |
36,300 |
134,000 |
136,000 |
13,400 |
231,000 |
234,000 |
23,100 |
366,000 |
369,000 |
36,600 |
136,000 |
138,000 |
13,600 |
234,000 |
237,000 |
23,400 |
369,000 |
372,000 |
36,900 |
138,000 |
140,000 |
13,800 |
237,000 |
240,000 |
23,700 |
372,000 |
375,000 |
37,200 |
140,000 |
142,000 |
14,000 |
240,000 |
243,000 |
24,000 |
375,000 |
378,000 |
37,500 |
142,000 |
144,000 |
14,200 |
243,000 |
246,000 |
24,300 |
378,000 |
381,000 |
37,800 |
144,000 |
146,000 |
14,400 |
246,000 |
249,000 |
24,600 |
381,000 |
384,000 |
38,100 |
146,000 |
148,000 |
14,600 |
249,000 |
252,000 |
24,900 |
384,000 |
387,000 |
38,400 |
148,000 |
150,000 |
14,800 |
252,000 |
255,000 |
25,200 |
387,000 |
390,000 |
38,700 |
150,000 |
152,000 |
15,000 |
255,000 |
258,000 |
25,500 |
390,000 |
394,000 |
39,000 |
152,000 |
154,000 |
15,200 |
258,000 |
261,000 |
25,800 |
394,000 |
398,000 |
39,400 |
154,000 |
156,000 |
15,400 |
261,000 |
264,000 |
26,100 |
398,000 |
402,000 |
39,800 |
156,000 |
158,000 |
15,600 |
264,000 |
267,000 |
26,400 |
402,000 |
406,000 |
40,200 |
158,000 |
160,000 |
15,800 |
267,000 |
270,000 |
26,700 |
406,000 |
410,000 |
40,600 |
160,000 |
162,000 |
16,000 |
270,000 |
273,000 |
27,000 |
410,000 |
414,000 |
41,000 |
162,000 |
164,000 |
16,200 |
273,000 |
276,000 |
27,300 |
414,000 |
418,000 |
41,400 |
164,000 |
166,000 |
16,400 |
276,000 |
279,000 |
27,600 |
418,000 |
422,000 |
41,800 |
166,000 |
168,000 |
16,600 |
279,000 |
282,000 |
27,900 |
422,000 |
426,000 |
42,200 |
168,000 |
170,000 |
16,800 |
282,000 |
285,000 |
28,200 |
426,000 |
430,000 |
42,600 |
170,000 |
172,000 |
17,000 |
285,000 |
288,000 |
28,500 |
430,000 |
434,000 |
43,000 |
172,000 |
174,000 |
17,200 |
288,000 |
291,000 |
28,800 |
434,000 |
438,000 |
43,400 |
174,000 |
176,000 |
17,400 |
291,000 |
294,000 |
29,100 |
438,000 |
442,000 |
43,800 |
176,000 |
178,000 |
17,600 |
294,000 |
297,000 |
29,400 |
442,000 |
446,000 |
44,200 |
178,000 |
180,000 |
17,800 |
297,000 |
300,000 |
29,700 |
446,000 |
450,000 |
44,600 |
180,000 |
182,000 |
18,000 |
300,000 |
303,000 |
30,000 |
450,000 |
454,000 |
45,000 |
182,000 |
184,000 |
18,200 |
303,000 |
306,000 |
30,300 |
454,000 |
458,000 |
45,400 |
184,000 |
186,000 |
18,400 |
306,000 |
309,000 |
30,600 |
458,000 |
462,000 |
45,800 |
186,000 |
188,000 |
18,600 |
309,000 |
312,000 |
30,900 |
462,000 |
466,000 |
46,200 |
188,000 |
190,000 |
18,800 |
312,000 |
315,000 |
31,200 |
466,000 |
470,000 |
46,600 |
190,000 |
192,000 |
19,000 |
315,000 |
318,000 |
31,500 |
470,000 |
474,000 |
47,000 |
192,000 |
194,000 |
19,200 |
318,000 |
321,000 |
31,800 |
474,000 |
478,000 |
47,400 |
194,000 |
196,000 |
19,400 |
321,000 |
324,000 |
32,100 |
478,000 |
482,000 |
47,800 |
196,000 |
198,000 |
19,600 |
324,000 |
327,000 |
32,400 |
482,000 |
486,000 |
48,200 |
198,000 |
200,000 |
19,800 |
327,000 |
330,000 |
32,700 |
486,000 |
490,000 |
48,600 |
200,000 |
202,000 |
20,000 |
330,000 |
333,000 |
33,000 |
490,000 |
494,000 |
49,000 |
202,000 |
204,000 |
20,200 |
333,000 |
336,000 |
33,300 |
494,000 |
498,000 |
49,400 |
204,000 |
206,000 |
20,400 |
336,000 |
339,000 |
33,600 |
498,000 |
502,000 |
49,800 |
206,000 |
208,000 |
20,600 |
339,000 |
342,000 |
33,900 |
502,000 |
506,000 |
50,300 |
208,000 |
210,000 |
20,800 |
342,000 |
345,000 |
34,200 |
506,000 |
510,000 |
50,900 |
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 |
51,500 |
655,000 |
660,000 |
73,250 |
830,000 |
835,000 |
99,500 |
514,000 |
518,000 |
52,100 |
660,000 |
665,000 |
74,000 |
835,000 |
840,000 |
100,250 |
518,000 |
522,000 |
52,700 |
665,000 |
670,000 |
74,750 |
840,000 |
845,000 |
101,000 |
522,000 |
526,000 |
53,300 |
670,000 |
675,000 |
75,500 |
845,000 |
850,000 |
101,750 |
526,000 |
530,000 |
53,900 |
675,000 |
680,000 |
76,250 |
850,000 |
855,000 |
102,500 |
530,000 |
534,000 |
54,500 |
680,000 |
685,000 |
77,000 |
855,000 |
860,000 |
103,250 |
534,000 |
538,000 |
55,100 |
685,000 |
690,000 |
77,750 |
860,000 |
865,000 |
104,000 |
538,000 |
542,000 |
55,700 |
690,000 |
695,000 |
78,500 |
865,000 |
870,000 |
104,750 |
542,000 |
546,000 |
56,300 |
695,000 |
700,000 |
79,250 |
870,000 |
875,000 |
105,500 |
546,000 |
550,000 |
56,900 |
700,000 |
705,000 |
80,000 |
875,000 |
880,000 |
106,250 |
550,000 |
554,000 |
57,500 |
705,000 |
710,000 |
80,750 |
880,000 |
885,000 |
107,000 |
554,000 |
558,000 |
58,100 |
710,000 |
715,000 |
81,500 |
885,000 |
890,000 |
107,750 |
558,000 |
562,000 |
58,700 |
715,000 |
720,000 |
82,250 |
890,000 |
895,000 |
108,500 |
562,000 |
566,000 |
59,300 |
720,000 |
725,000 |
83,000 |
895,000 |
900,000 |
109,250 |
566,000 |
570,000 |
59,900 |
725,000 |
730,000 |
83,750 |
900,000 |
905,000 |
110,000 |
570,000 |
574,000 |
60,500 |
730,000 |
735,000 |
84,500 |
905,000 |
910,000 |
110,750 |
574,000 |
578,000 |
61,100 |
735,000 |
740,000 |
85,250 |
910,000 |
915,000 |
111,500 |
578,000 |
582,000 |
61,700 |
740,000 |
745,000 |
86,000 |
915,000 |
920,000 |
112,250 |
582,000 |
586,000 |
62,300 |
745,000 |
750,000 |
86,750 |
920,000 |
925,000 |
113,000 |
586,000 |
590,000 |
62,900 |
750,000 |
755,000 |
87,500 |
925,000 |
930,000 |
113,750 |
590,000 |
594,000 |
63,500 |
755,000 |
760,000 |
88,250 |
930,000 |
935,000 |
114,500 |
594,000 |
598,000 |
64,100 |
760,000 |
765,000 |
89,000 |
935,000 |
940,000 |
115,250 |
598,000 |
602,000 |
64,700 |
765,000 |
770,000 |
89,750 |
940,000 |
945,000 |
116,000 |
602,000 |
606,000 |
65,300 |
770,000 |
775,000 |
90,500 |
945,000 |
950,000 |
116,750 |
606,000 |
610,000 |
65,900 |
775,000 |
780,000 |
91,250 |
950,000 |
955,000 |
117,500 |
610,000 |
614,000 |
66,500 |
780,000 |
785,000 |
92,000 |
955,000 |
960,000 |
118,250 |
614,000 |
618,000 |
67,100 |
785,000 |
790,000 |
92,750 |
960,000 |
965,000 |
119,000 |
618,000 |
622,000 |
67,700 |
790,000 |
795,000 |
93,500 |
965,000 |
970,000 |
119,750 |
622,000 |
626,000 |
68,300 |
795,000 |
800,000 |
94,250 |
970,000 |
975,000 |
120,500 |
626,000 |
630,000 |
68,900 |
800,000 |
805,000 |
95,000 |
975,000 |
980,000 |
121,250 |
630,000 |
635,000 |
69,500 |
805,000 |
810,000 |
95,750 |
980,000 |
985,000 |
122,000 |
635,000 |
640,000 |
70,250 |
810,000 |
815,000 |
96,500 |
985,000 |
990,000 |
122,750 |
640,000 |
645,000 |
71,000 |
815,000 |
820,000 |
97,250 |
990,000 |
995,000 |
123,500 |
645,000 |
650,000 |
71,750 |
820,000 |
825,000 |
98,000 |
995,000 |
1,000,000 |
124,250 |
650,000 |
655,000 |
72,500 |
825,000 |
830,000 |
98,750 |
1,000,000円 |
125,000 |
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 |
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 |
760 |
9,700 |
9,900 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
776 |
9,900 |
10,100 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
792 |
10,100 |
10,300 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
824 |
10,300 |
10,500 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
856 |
10,500 |
10,700 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
888 |
10,700 |
10,900 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
920 |
10,900 |
11,100 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
952 |
11,100 |
11,300 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
984 |
11,300 |
11,500 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,016 |
11,500 |
11,700 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,048 |
11,700 |
11,900 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,080 |
11,900 |
12,100 |
210 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,112 |
12,100 |
12,300 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,144 |
12,300 |
12,500 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,176 |
12,500 |
12,700 |
260 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,208 |
12,700 |
12,900 |
270 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,240 |
12,900 |
13,100 |
290 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,272 |
13,100 |
13,300 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,304 |
13,300 |
13,500 |
320 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,336 |
13,500 |
13,700 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,368 |
13,700 |
13,900 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,400 |
13,900 |
14,100 |
370 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,432 |
14,100 |
14,300 |
390 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,464 |
14,300 |
14,500 |
400 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,496 |
14,500 |
14,700 |
420 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,528 |
14,700 |
14,900 |
430 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,560 |
14,900 |
15,100 |
450 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,592 |
15,100 |
15,300 |
470 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,624 |
15,300 |
15,500 |
480 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,672 |
15,500 |
15,900 |
510 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,720 |
15,900 |
16,300 |
540 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,816 |
16,300 |
16,700 |
570 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,912 |
16,700 |
17,100 |
600 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,009 |
17,100 |
17,500 |
630 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,121 |
17,500 |
17,900 |
670 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,233 |
17,900 |
18,300 |
700 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,345 |
18,300 |
18,700 |
730 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,457 |
18,700 |
19,100 |
760 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,569 |
19,100 |
19,500 |
790 |
210 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,681 |
19,500 |
19,900 |
830 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,793 |
19,900 |
20,300 |
870 |
270 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,901 |
20,300 |
20,700 |
920 |
310 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,997 |
20,700 |
21,100 |
970 |
340 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,093 |
21,100 |
21,500 |
1,010 |
370 |
120 |
0 |
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 |
1,060 |
400 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,285 |
21,900 |
22,300 |
1,110 |
430 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,381 |
22,300 |
22,700 |
1,160 |
470 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,477 |
22,700 |
23,100 |
1,210 |
500 |
250 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,573 |
23,100 |
23,500 |
1,250 |
530 |
280 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,669 |
23,500 |
23,900 |
1,300 |
560 |
310 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,765 |
23,900 |
24,300 |
1,350 |
590 |
340 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,861 |
24,300 |
24,700 |
1,400 |
630 |
380 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,957 |
24,700 |
25,100 |
1,450 |
660 |
410 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,053 |
25,100 |
25,500 |
1,490 |
690 |
440 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,149 |
25,500 |
25,900 |
1,540 |
720 |
470 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,245 |
25,900 |
26,300 |
1,590 |
750 |
500 |
250 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,341 |
26,300 |
26,700 |
1,640 |
790 |
540 |
290 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
4,437 |
26,700 |
27,100 |
1,690 |
820 |
570 |
320 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
4,533 |
27,100 |
27,500 |
1,730 |
860 |
600 |
350 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
4,629 |
27,500 |
28,100 |
1,790 |
920 |
640 |
390 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
4,725 |
28,100 |
28,700 |
1,870 |
990 |
690 |
440 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
4,869 |
28,700 |
29,300 |
1,940 |
1,060 |
740 |
490 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
5,013 |
29,300 |
29,900 |
2,010 |
1,130 |
780 |
530 |
280 |
30 |
0 |
0 |
0 |
0 |
0 |
5,168 |
29,900 |
30,500 |
2,080 |
1,210 |
830 |
580 |
330 |
80 |
0 |
0 |
0 |
0 |
0 |
5,366 |
30,500 |
31,100 |
2,180 |
1,280 |
900 |
630 |
380 |
130 |
0 |
0 |
0 |
0 |
0 |
5,552 |
31,100 |
31,700 |
2,270 |
1,350 |
980 |
680 |
430 |
180 |
0 |
0 |
0 |
0 |
0 |
5,726 |
31,700 |
32,300 |
2,370 |
1,420 |
1,050 |
730 |
480 |
230 |
0 |
0 |
0 |
0 |
0 |
5,900 |
32,300 |
32,900 |
2,470 |
1,490 |
1,120 |
770 |
520 |
270 |
20 |
0 |
0 |
0 |
0 |
6,074 |
32,900 |
33,500 |
2,560 |
1,570 |
1,190 |
820 |
570 |
320 |
70 |
0 |
0 |
0 |
0 |
6,248 |
33,500 |
34,100 |
2,670 |
1,650 |
1,270 |
900 |
630 |
380 |
130 |
0 |
0 |
0 |
0 |
6,428 |
34,100 |
34,700 |
2,780 |
1,730 |
1,350 |
980 |
680 |
430 |
180 |
0 |
0 |
0 |
0 |
6,620 |
34,700 |
35,300 |
2,880 |
1,810 |
1,430 |
1,060 |
730 |
480 |
230 |
0 |
0 |
0 |
0 |
6,812 |
35,300 |
35,900 |
2,990 |
1,890 |
1,510 |
1,140 |
790 |
540 |
290 |
40 |
0 |
0 |
0 |
7,004 |
35,900 |
36,500 |
3,100 |
1,970 |
1,590 |
1,220 |
840 |
590 |
340 |
90 |
0 |
0 |
0 |
7,196 |
36,500 |
37,100 |
3,210 |
2,050 |
1,680 |
1,300 |
930 |
650 |
400 |
150 |
0 |
0 |
0 |
7,388 |
37,100 |
37,700 |
3,320 |
2,150 |
1,760 |
1,380 |
1,010 |
700 |
450 |
200 |
0 |
0 |
0 |
7,580 |
37,700 |
38,300 |
3,420 |
2,260 |
1,840 |
1,460 |
1,090 |
750 |
500 |
250 |
0 |
0 |
0 |
7,772 |
38,300 |
38,900 |
3,530 |
2,360 |
1,920 |
1,540 |
1,170 |
810 |
560 |
310 |
60 |
0 |
0 |
7,964 |
38,900 |
39,500 |
3,640 |
2,470 |
2,000 |
1,620 |
1,250 |
870 |
610 |
360 |
110 |
0 |
0 |
8,156 |
39,500 |
40,100 |
3,750 |
2,580 |
2,080 |
1,710 |
1,330 |
960 |
670 |
420 |
170 |
0 |
0 |
8,348 |
40,100 |
40,700 |
3,860 |
2,690 |
2,190 |
1,790 |
1,410 |
1,040 |
720 |
470 |
220 |
0 |
0 |
8,540 |
40,700 |
41,300 |
3,960 |
2,800 |
2,300 |
1,870 |
1,490 |
1,120 |
770 |
520 |
270 |
20 |
0 |
8,732 |
41,300 |
41,900 |
4,070 |
2,900 |
2,400 |
1,950 |
1,570 |
1,200 |
830 |
580 |
330 |
80 |
0 |
8,924 |
41,900 |
42,500 |
4,180 |
3,010 |
2,510 |
2,030 |
1,650 |
1,280 |
900 |
630 |
380 |
130 |
0 |
9,116 |
42,500 |
43,100 |
4,290 |
3,120 |
2,620 |
2,120 |
1,740 |
1,360 |
990 |
690 |
440 |
190 |
0 |
9,308 |
43,100 |
43,700 |
4,400 |
3,230 |
2,730 |
2,230 |
1,820 |
1,440 |
1,070 |
740 |
490 |
240 |
0 |
9,500 |
43,700 |
44,300 |
4,500 |
3,340 |
2,840 |
2,340 |
1,900 |
1,520 |
1,150 |
790 |
540 |
290 |
40 |
9,692 |
44,300 |
44,900 |
4,610 |
3,440 |
2,940 |
2,440 |
1,980 |
1,600 |
1,230 |
850 |
600 |
350 |
100 |
9,884 |
44,900 |
45,500 |
4,720 |
3,550 |
3,050 |
2,550 |
2,060 |
1,680 |
1,310 |
930 |
650 |
400 |
150 |
10,076 |
45,500 |
46,500 |
4,860 |
3,700 |
3,200 |
2,700 |
2,200 |
1,790 |
1,420 |
1,040 |
720 |
470 |
220 |
10,268 |
46,500 |
47,500 |
5,040 |
3,880 |
3,380 |
2,880 |
2,380 |
1,930 |
1,550 |
1,180 |
810 |
560 |
310 |
10,588 |
47,500 |
48,500 |
5,220 |
4,060 |
3,560 |
3,060 |
2,560 |
2,060 |
1,690 |
1,310 |
940 |
650 |
400 |
10,908 |
48,500 |
49,500 |
5,400 |
4,240 |
3,740 |
3,240 |
2,740 |
2,240 |
1,820 |
1,450 |
1,070 |
740 |
490 |
11,228 |
49,500 |
50,500 |
5,580 |
4,420 |
3,920 |
3,420 |
2,920 |
2,420 |
1,960 |
1,580 |
1,210 |
830 |
580 |
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 |
5,760 |
4,600 |
4,100 |
3,600 |
3,100 |
2,600 |
2,100 |
1,720 |
1,340 |
970 |
670 |
11,877 |
51,500 |
52,500 |
5,940 |
4,780 |
4,280 |
3,780 |
3,280 |
2,780 |
2,280 |
1,850 |
1,480 |
1,100 |
760 |
12,297 |
52,500 |
53,500 |
6,120 |
4,960 |
4,460 |
3,960 |
3,460 |
2,960 |
2,460 |
1,990 |
1,610 |
1,240 |
860 |
12,717 |
53,500 |
54,500 |
6,300 |
5,140 |
4,640 |
4,140 |
3,640 |
3,140 |
2,640 |
2,140 |
1,750 |
1,370 |
1,000 |
13,137 |
54,500 |
55,500 |
6,480 |
5,320 |
4,820 |
4,320 |
3,820 |
3,320 |
2,820 |
2,320 |
1,880 |
1,510 |
1,130 |
13,557 |
55,500 |
56,500 |
6,660 |
5,500 |
5,000 |
4,500 |
4,000 |
3,500 |
3,000 |
2,500 |
2,020 |
1,640 |
1,270 |
13,977 |
56,500 |
57,500 |
6,840 |
5,680 |
5,180 |
4,680 |
4,180 |
3,680 |
3,180 |
2,680 |
2,180 |
1,780 |
1,400 |
14,397 |
57,500 |
58,500 |
7,020 |
5,860 |
5,360 |
4,860 |
4,360 |
3,860 |
3,360 |
2,860 |
2,360 |
1,910 |
1,540 |
14,817 |
58,500 |
59,500 |
7,230 |
6,040 |
5,540 |
5,040 |
4,540 |
4,040 |
3,540 |
3,040 |
2,540 |
2,050 |
1,670 |
15,229 |
59,500 |
60,500 |
7,460 |
6,220 |
5,720 |
5,220 |
4,720 |
4,220 |
3,720 |
3,220 |
2,720 |
2,220 |
1,810 |
15,604 |
60,500 |
61,500 |
7,680 |
6,400 |
5,900 |
5,400 |
4,900 |
4,400 |
3,900 |
3,400 |
2,900 |
2,400 |
1,940 |
15,979 |
61,500 |
62,500 |
7,910 |
6,580 |
6,080 |
5,580 |
5,080 |
4,580 |
4,080 |
3,580 |
3,080 |
2,580 |
2,080 |
16,354 |
62,500 |
63,500 |
8,130 |
6,760 |
6,260 |
5,760 |
5,260 |
4,760 |
4,260 |
3,760 |
3,260 |
2,760 |
2,260 |
16,729 |
63,500 |
64,500 |
8,360 |
6,940 |
6,440 |
5,940 |
5,440 |
4,940 |
4,440 |
3,940 |
3,440 |
2,940 |
2,440 |
17,104 |
64,500 |
65,500 |
8,580 |
7,130 |
6,620 |
6,120 |
5,620 |
5,120 |
4,620 |
4,120 |
3,620 |
3,120 |
2,620 |
17,479 |
65,500 |
66,500 |
8,810 |
7,350 |
6,800 |
6,300 |
5,800 |
5,300 |
4,800 |
4,300 |
3,800 |
3,300 |
2,800 |
17,854 |
66,500 |
67,500 |
9,040 |
7,580 |
6,980 |
6,480 |
5,980 |
5,480 |
4,980 |
4,480 |
3,980 |
3,480 |
2,980 |
18,229 |
67,500 |
68,500 |
9,290 |
7,830 |
7,210 |
6,680 |
6,180 |
5,680 |
5,180 |
4,680 |
4,180 |
3,680 |
3,180 |
18,583 |
68,500 |
69,500 |
9,540 |
8,080 |
7,460 |
6,880 |
6,380 |
5,880 |
5,380 |
4,880 |
4,380 |
3,880 |
3,380 |
18,933 |
69,500 |
70,500 |
9,790 |
8,330 |
7,710 |
7,080 |
6,580 |
6,080 |
5,580 |
5,080 |
4,580 |
4,080 |
3,580 |
19,283 |
70,500 |
71,500 |
10,040 |
8,580 |
7,960 |
7,330 |
6,780 |
6,280 |
5,780 |
5,280 |
4,780 |
4,280 |
3,780 |
19,633 |
71,500 |
72,500 |
10,290 |
8,830 |
8,210 |
7,580 |
6,980 |
6,480 |
5,980 |
5,480 |
4,980 |
4,480 |
3,980 |
20,008 |
72,500 |
73,500 |
10,540 |
9,080 |
8,460 |
7,830 |
7,210 |
6,680 |
6,180 |
5,680 |
5,180 |
4,680 |
4,180 |
20,458 |
73,500 |
74,500 |
10,790 |
9,330 |
8,710 |
8,080 |
7,460 |
6,880 |
6,380 |
5,880 |
5,380 |
4,880 |
4,380 |
20,908 |
74,500 |
75,500 |
11,040 |
9,580 |
8,960 |
8,330 |
7,710 |
7,080 |
6,580 |
6,080 |
5,580 |
5,080 |
4,580 |
21,358 |
75,500 |
76,500 |
11,290 |
9,830 |
9,210 |
8,580 |
7,960 |
7,330 |
6,780 |
6,280 |
5,780 |
5,280 |
4,780 |
21,808 |
76,500 |
78,000 |
11,600 |
10,150 |
9,520 |
8,900 |
8,270 |
7,650 |
7,030 |
6,530 |
6,030 |
5,530 |
5,030 |
22,258 |
78,000 |
79,500 |
11,980 |
10,520 |
9,900 |
9,270 |
8,650 |
8,020 |
7,400 |
6,830 |
6,330 |
5,830 |
5,330 |
22,933 |
79,500 |
81,000 |
12,350 |
10,900 |
10,270 |
9,650 |
9,020 |
8,400 |
7,770 |
7,150 |
6,630 |
6,130 |
5,630 |
23,608 |
81,000 |
82,500 |
12,730 |
11,270 |
10,650 |
10,020 |
9,400 |
8,770 |
8,150 |
7,520 |
6,930 |
6,430 |
5,930 |
24,283 |
82,500 |
84,000 |
13,100 |
11,650 |
11,020 |
10,400 |
9,770 |
9,150 |
8,520 |
7,900 |
7,270 |
6,730 |
6,230 |
24,958 |
84,000 |
85,500 |
13,480 |
12,020 |
11,400 |
10,770 |
10,150 |
9,520 |
8,900 |
8,270 |
7,650 |
7,030 |
6,530 |
25,633 |
85,500 |
87,000 |
13,850 |
12,400 |
11,770 |
11,150 |
10,520 |
9,900 |
9,270 |
8,650 |
8,020 |
7,400 |
6,830 |
26,308 |
87,000 |
88,500 |
14,230 |
12,770 |
12,150 |
11,520 |
10,900 |
10,270 |
9,650 |
9,020 |
8,400 |
7,770 |
7,150 |
26,983 |
88,500 |
90,000 |
14,600 |
13,150 |
12,520 |
11,900 |
11,270 |
10,650 |
10,020 |
9,400 |
8,770 |
8,150 |
7,520 |
27,658 |
90,000 |
91,500 |
14,980 |
13,520 |
12,900 |
12,270 |
11,650 |
11,020 |
10,400 |
9,770 |
9,150 |
8,520 |
7,900 |
28,333 |
91,500 |
93,000 |
15,350 |
13,900 |
13,270 |
12,650 |
12,020 |
11,400 |
10,770 |
10,150 |
9,520 |
8,900 |
8,270 |
29,008 |
93,000 |
94,500 |
15,730 |
14,270 |
13,650 |
13,020 |
12,400 |
11,770 |
11,150 |
10,520 |
9,900 |
9,270 |
8,650 |
29,683 |
94,500 |
96,000 |
16,100 |
14,650 |
14,020 |
13,400 |
12,770 |
12,150 |
11,520 |
10,900 |
10,270 |
9,650 |
9,020 |
30,358 |
96,000 |
97,500 |
16,480 |
15,020 |
14,400 |
13,770 |
13,150 |
12,520 |
11,900 |
11,270 |
10,650 |
10,020 |
9,400 |
31,033 |
97,500 |
99,000 |
16,850 |
15,400 |
14,770 |
14,150 |
13,520 |
12,900 |
12,270 |
11,650 |
11,020 |
10,400 |
9,770 |
31,708 |
99,000 |
100,500 |
17,230 |
15,770 |
15,150 |
14,520 |
13,900 |
13,270 |
12,650 |
12,020 |
11,400 |
10,770 |
10,150 |
32,383 |
100,500 |
102,000 |
17,630 |
16,150 |
15,520 |
14,900 |
14,270 |
13,650 |
13,020 |
12,400 |
11,770 |
11,150 |
10,520 |
33,058 |
102,000 |
103,500 |
18,080 |
16,520 |
15,900 |
15,270 |
14,650 |
14,020 |
13,400 |
12,770 |
12,150 |
11,520 |
10,900 |
33,675 |
103,500 |
105,000 |
18,530 |
16,900 |
16,270 |
15,650 |
15,020 |
14,400 |
13,770 |
13,150 |
12,520 |
11,900 |
11,270 |
34,275 |
105,000 |
106,500 |
18,980 |
17,270 |
16,650 |
16,020 |
15,400 |
14,770 |
14,150 |
13,520 |
12,900 |
12,270 |
11,650 |
34,875 |
106,500 |
108,000 |
19,430 |
17,670 |
17,020 |
16,400 |
15,770 |
15,150 |
14,520 |
13,900 |
13,270 |
12,650 |
12,020 |
35,475 |
108,000 |
109,500 |
19,880 |
18,120 |
17,400 |
16,770 |
16,150 |
15,520 |
14,900 |
14,270 |
13,650 |
13,020 |
12,400 |
36,075 |
109,500 |
111,000 |
20,330 |
18,570 |
17,820 |
17,150 |
16,520 |
15,900 |
15,270 |
14,650 |
14,020 |
13,400 |
12,770 |
36,675 |
111,000 |
112,500 |
20,780 |
19,020 |
18,270 |
17,520 |
16,900 |
16,270 |
15,650 |
15,020 |
14,400 |
13,770 |
13,150 |
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 |
21,230 |
19,470 |
18,720 |
17,970 |
17,270 |
16,650 |
16,020 |
15,400 |
14,770 |
14,150 |
13,520 |
37,875 |
114,000 |
115,500 |
21,680 |
19,920 |
19,170 |
18,420 |
17,670 |
17,020 |
16,400 |
15,770 |
15,150 |
14,520 |
13,900 |
38,583 |
115,500 |
117,000 |
22,130 |
20,370 |
19,620 |
18,870 |
18,120 |
17,400 |
16,770 |
16,150 |
15,520 |
14,900 |
14,270 |
39,333 |
117,000 |
118,500 |
22,580 |
20,820 |
20,070 |
19,320 |
18,570 |
17,820 |
17,150 |
16,520 |
15,900 |
15,270 |
14,650 |
40,083 |
118,500 |
120,000 |
23,030 |
21,270 |
20,520 |
19,770 |
19,020 |
18,270 |
17,520 |
16,900 |
16,270 |
15,650 |
15,020 |
40,833 |
120,000 |
122,000 |
23,550 |
21,800 |
21,050 |
20,300 |
19,550 |
18,800 |
18,050 |
17,330 |
16,710 |
16,080 |
15,460 |
41,583 |
122,000 |
124,000 |
24,150 |
22,400 |
21,650 |
20,900 |
20,150 |
19,400 |
18,650 |
17,900 |
17,210 |
16,580 |
15,960 |
42,583 |
124,000 |
126,000 |
24,750 |
23,000 |
22,250 |
21,500 |
20,750 |
20,000 |
19,250 |
18,500 |
17,750 |
17,080 |
16,460 |
43,583 |
126,000 |
128,000 |
25,350 |
23,600 |
22,850 |
22,100 |
21,350 |
20,600 |
19,850 |
19,100 |
18,350 |
17,600 |
16,960 |
44,583 |
128,000 |
130,000 |
25,950 |
24,200 |
23,450 |
22,700 |
21,950 |
21,200 |
20,450 |
19,700 |
18,950 |
18,200 |
17,460 |
45,583 |
130,000 |
132,000 |
26,550 |
24,800 |
24,050 |
23,300 |
22,550 |
21,800 |
21,050 |
20,300 |
19,550 |
18,800 |
18,050 |
46,583 |
132,000 |
134,000 |
27,150 |
25,400 |
24,650 |
23,900 |
23,150 |
22,400 |
21,650 |
20,900 |
20,150 |
19,400 |
18,650 |
47,583 |
134,000 |
136,000 |
27,750 |
26,000 |
25,250 |
24,500 |
23,750 |
23,000 |
22,250 |
21,500 |
20,750 |
20,000 |
19,250 |
48,583 |
136,000 |
138,000 |
28,350 |
26,600 |
25,850 |
25,100 |
24,350 |
23,600 |
22,850 |
22,100 |
21,350 |
20,600 |
19,850 |
49,583 |
138,000 |
140,000 |
28,950 |
27,200 |
26,450 |
25,700 |
24,950 |
24,200 |
23,450 |
22,700 |
21,950 |
21,200 |
20,450 |
50,583 |
140,000 |
142,000 |
29,550 |
27,800 |
27,050 |
26,300 |
25,550 |
24,800 |
24,050 |
23,300 |
22,550 |
21,800 |
21,050 |
51,583 |
142,000 |
144,000 |
30,180 |
28,400 |
27,650 |
26,900 |
26,150 |
25,400 |
24,650 |
23,900 |
23,150 |
22,400 |
21,650 |
52,583 |
144,000 |
146,000 |
30,880 |
29,000 |
28,250 |
27,500 |
26,750 |
26,000 |
25,250 |
24,500 |
23,750 |
23,000 |
22,250 |
53,508 |
146,000 |
148,000 |
31,580 |
29,600 |
28,850 |
28,100 |
27,350 |
26,600 |
25,850 |
25,100 |
24,350 |
23,600 |
22,850 |
54,408 |
148,000 |
150,000 |
32,280 |
30,230 |
29,450 |
28,700 |
27,950 |
27,200 |
26,450 |
25,700 |
24,950 |
24,200 |
23,450 |
55,308 |
150,000 |
152,000 |
32,980 |
30,930 |
30,060 |
29,300 |
28,550 |
27,800 |
27,050 |
26,300 |
25,550 |
24,800 |
24,050 |
56,208 |
152,000 |
154,000 |
33,680 |
31,630 |
30,760 |
29,900 |
29,150 |
28,400 |
27,650 |
26,900 |
26,150 |
25,400 |
24,650 |
57,108 |
154,000 |
156,000 |
34,380 |
32,330 |
31,460 |
30,580 |
29,750 |
29,000 |
28,250 |
27,500 |
26,750 |
26,000 |
25,250 |
58,008 |
156,000 |
158,000 |
35,080 |
33,030 |
32,160 |
31,280 |
30,410 |
29,600 |
28,850 |
28,100 |
27,350 |
26,600 |
25,850 |
58,908 |
158,000 |
160,000 |
35,780 |
33,730 |
32,860 |
31,980 |
31,280 |
30,230 |
29,450 |
28,700 |
27,950 |
27,200 |
26,450 |
59,808 |
160,000 |
162,000 |
36,480 |
34,430 |
33,560 |
32,680 |
31,810 |
30,930 |
30,060 |
29,300 |
28,550 |
27,800 |
27,050 |
60,708 |
162,000 |
164,000 |
37,180 |
35,130 |
34,260 |
33,380 |
32,510 |
31,630 |
30,760 |
29,900 |
29,150 |
28,400 |
27,650 |
61,608 |
164,000 |
166,000 |
37,880 |
35,830 |
34,960 |
34,080 |
33,210 |
32,330 |
31,460 |
30,580 |
29,750 |
29,000 |
28,250 |
62,508 |
166,000 |
168,000 |
38,580 |
36,530 |
35,660 |
34,780 |
33,910 |
33,030 |
32,160 |
31,280 |
30,410 |
29,600 |
28,850 |
63,408 |
168,000 |
170,000 |
39,280 |
37,230 |
36,360 |
35,480 |
34,610 |
33,730 |
32,860 |
31,980 |
31,110 |
30,230 |
29,450 |
64,308 |
170,000 |
172,000 |
39,980 |
37,930 |
37,060 |
36,180 |
35,310 |
34,430 |
33,560 |
32,680 |
31,810 |
30,930 |
30,060 |
65,208 |
172,000 |
174,000 |
40,680 |
38,630 |
37,760 |
36,880 |
36,010 |
35,130 |
34,260 |
33,380 |
32,510 |
31,630 |
30,760 |
66,108 |
174,000 |
176,000 |
41,380 |
39,330 |
38,460 |
37,580 |
36,710 |
35,830 |
34,960 |
34,080 |
33,210 |
32,330 |
31,460 |
67,008 |
176,000 |
178,000 |
42,080 |
40,030 |
39,160 |
38,280 |
37,410 |
36,530 |
35,660 |
34,780 |
33,910 |
33,030 |
32,160 |
67,966 |
178,000 |
180,000 |
42,780 |
40,730 |
39,860 |
38,980 |
38,110 |
37,230 |
36,360 |
35,480 |
34,610 |
33,730 |
32,860 |
69,066 |
180,000 |
182,000 |
43,480 |
41,430 |
40,560 |
39,680 |
38,810 |
37,930 |
37,060 |
36,180 |
35,310 |
34,430 |
33,560 |
70,166 |
182,000 |
184,000 |
44,180 |
42,130 |
41,260 |
40,380 |
39,510 |
38,630 |
37,760 |
36,880 |
36,010 |
35,130 |
34,260 |
71,266 |
184,000 |
186,000 |
44,880 |
42,830 |
41,960 |
41,080 |
40,210 |
39,330 |
38,460 |
37,580 |
36,710 |
35,830 |
34,960 |
72,366 |
186,000 |
188,000 |
45,580 |
43,530 |
42,660 |
41,780 |
40,910 |
40,030 |
39,160 |
38,280 |
37,410 |
36,530 |
35,660 |
73,466 |
188,000 |
190,000 |
46,280 |
44,230 |
43,360 |
42,480 |
41,610 |
40,730 |
39,860 |
38,980 |
38,110 |
37,230 |
36,360 |
74,566 |
190,000 |
192,000 |
46,980 |
44,930 |
44,060 |
43,180 |
42,310 |
41,430 |
40,560 |
39,680 |
38,810 |
37,930 |
37,060 |
75,666 |
192,000 |
194,000 |
47,680 |
45,630 |
44,760 |
43,880 |
43,010 |
42,130 |
41,260 |
40,380 |
39,510 |
38,630 |
37,760 |
76,766 |
194,000 |
196,000 |
48,380 |
46,330 |
45,460 |
44,580 |
43,710 |
42,830 |
41,960 |
41,080 |
40,210 |
39,330 |
38,460 |
77,866 |
196,000 |
198,000 |
49,080 |
47,030 |
46,160 |
45,280 |
44,410 |
43,530 |
42,660 |
41,780 |
40,910 |
40,030 |
39,160 |
78,966 |
198,000 |
200,000 |
49,780 |
47,730 |
46,860 |
45,980 |
45,110 |
44,230 |
43,360 |
42,480 |
41,610 |
40,730 |
39,860 |
80,066 |
200,000円 |
50,130 |
48,080 |
47,210 |
46,330 |
45,460 |
44,580 |
43,710 |
42,830 |
41,960 |
41,080 |
40,210 |
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 |
81,166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 |
59,230 |
57,180 |
56,310 |
55,430 |
54,560 |
53,680 |
52,810 |
51,930 |
51,060 |
50,180 |
49,310 |
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 |
94,166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 |
109,230 |
107,180 |
106,310 |
105,430 |
104,560 |
103,680 |
102,810 |
101,930 |
101,060 |
100,180 |
99,310 |
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 |
184,380 |
182,330 |
181,460 |
180,580 |
179,710 |
178,830 |
177,960 |
177,080 |
176,210 |
175,330 |
174,460 |
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380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380円を、上の各欄によつて求めた税額から控除した金額 |
||||||||||||
この者が障害者、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円を、扶養親族である障害者がある場合には、当該障害者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 |
その月の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
||||||||||
扶養親族の数 | |||||||||||
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 |
14,700円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
14,700 |
14,900 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
14,900 |
15,100 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15,100 |
15,300 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15,300 |
15,500 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15,500 |
15,900 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15,900 |
16,300 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
16,300 |
16,700 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
16,700 |
17,100 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
17,100 |
17,500 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
17,500 |
17,900 |
250 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
17,900 |
18,300 |
280 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
18,300 |
18,700 |
310 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
18,700 |
19,100 |
350 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
19,100 |
19,500 |
380 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
19,500 |
19,900 |
410 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
19,900 |
20,300 |
440 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
20,300 |
20,700 |
470 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
20,700 |
21,100 |
510 |
260 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
21,100 |
21,500 |
540 |
290 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
21,500 |
21,900 |
570 |
320 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
21,900 |
22,300 |
600 |
350 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
22,300 |
22,700 |
630 |
380 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
22,700 |
23,100 |
670 |
420 |
170 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
23,100 |
23,500 |
700 |
450 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
23,500 |
23,900 |
730 |
480 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
23,900 |
24,300 |
760 |
510 |
260 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
24,300 |
24,700 |
790 |
540 |
290 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
24,700 |
25,100 |
830 |
580 |
330 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
25,100 |
25,500 |
870 |
610 |
360 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
25,500 |
25,900 |
920 |
640 |
390 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
25,900 |
26,300 |
960 |
670 |
420 |
170 |
0 |
0 |
0 |
0 |
0 |
0 |
26,300 |
26,700 |
1,010 |
700 |
450 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
26,700 |
27,100 |
1,060 |
740 |
490 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
27,100 |
27,500 |
1,110 |
770 |
520 |
270 |
20 |
0 |
0 |
0 |
0 |
0 |
27,500 |
28,100 |
1,170 |
810 |
560 |
310 |
60 |
0 |
0 |
0 |
0 |
0 |
28,100 |
28,700 |
1,240 |
870 |
610 |
360 |
110 |
0 |
0 |
0 |
0 |
0 |
28,700 |
29,300 |
1,310 |
940 |
650 |
400 |
150 |
0 |
0 |
0 |
0 |
0 |
29,300 |
29,900 |
1,380 |
1,010 |
700 |
450 |
200 |
0 |
0 |
0 |
0 |
0 |
29,900 |
30,500 |
1,460 |
1,080 |
750 |
500 |
250 |
0 |
0 |
0 |
0 |
0 |
30,500 |
31,100 |
1,530 |
1,150 |
800 |
550 |
300 |
50 |
0 |
0 |
0 |
0 |
31,100 |
31,700 |
1,600 |
1,230 |
850 |
600 |
350 |
100 |
0 |
0 |
0 |
0 |
31,700 |
32,300 |
1,670 |
1,300 |
920 |
640 |
390 |
140 |
0 |
0 |
0 |
0 |
32,300 |
32,900 |
1,740 |
1,370 |
990 |
690 |
440 |
190 |
0 |
0 |
0 |
0 |
32,900 |
33,500 |
1,820 |
1,440 |
1,070 |
740 |
490 |
240 |
0 |
0 |
0 |
0 |
33,500 |
34,100 |
1,900 |
1,520 |
1,150 |
790 |
540 |
290 |
40 |
0 |
0 |
0 |
34,100 |
34,700 |
1,980 |
1,600 |
1,230 |
850 |
600 |
350 |
100 |
0 |
0 |
0 |
34,700 |
35,300 |
2,060 |
1,680 |
1,310 |
930 |
650 |
400 |
150 |
0 |
0 |
0 |
35,300 |
35,900 |
2,160 |
1,760 |
1,390 |
1,010 |
700 |
450 |
200 |
0 |
0 |
0 |
35,900 |
36,500 |
2,270 |
1,850 |
1,470 |
1,100 |
760 |
510 |
260 |
10 |
0 |
0 |
36,500 |
37,100 |
2,370 |
1,930 |
1,550 |
1,180 |
810 |
560 |
310 |
60 |
0 |
0 |
その月の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
||||||||||
扶養親族の数 | |||||||||||
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 |
37,100 |
37,700 |
2,480 |
2,010 |
1,630 |
1,260 |
880 |
620 |
370 |
120 |
0 |
0 |
37,700 |
38,300 |
2,590 |
2,090 |
1,710 |
1,340 |
960 |
670 |
420 |
170 |
0 |
0 |
38,300 |
38,900 |
2,700 |
2,200 |
1,790 |
1,420 |
1,040 |
720 |
470 |
220 |
0 |
0 |
38,900 |
39,500 |
2,810 |
2,310 |
1,880 |
1,500 |
1,130 |
780 |
530 |
280 |
30 |
0 |
39,500 |
40,100 |
2,910 |
2,410 |
1,960 |
1,580 |
1,210 |
830 |
580 |
330 |
80 |
0 |
40,100 |
40,700 |
3,020 |
2,520 |
2,040 |
1,660 |
1,290 |
910 |
640 |
390 |
140 |
0 |
40,700 |
41,300 |
3,130 |
2,630 |
2,130 |
1,740 |
1,370 |
990 |
690 |
440 |
190 |
0 |
41,300 |
41,900 |
3,240 |
2,740 |
2,240 |
1,820 |
1,450 |
1,070 |
740 |
490 |
240 |
0 |
41,900 |
42,500 |
3,350 |
2,850 |
2,350 |
1,910 |
1,530 |
1,160 |
800 |
550 |
300 |
50 |
42,500 |
43,100 |
3,450 |
2,950 |
2,450 |
1,990 |
1,610 |
1,240 |
860 |
600 |
350 |
100 |
43,100 |
43,700 |
3,560 |
3,060 |
2,560 |
2,070 |
1,690 |
1,320 |
940 |
660 |
410 |
160 |
43,700 |
44,300 |
3,670 |
3,170 |
2,670 |
2,170 |
1,770 |
1,400 |
1,020 |
710 |
460 |
210 |
44,300 |
44,900 |
3,780 |
3,280 |
2,780 |
2,280 |
1,850 |
1,480 |
1,100 |
760 |
510 |
260 |
44,900 |
45,500 |
3,890 |
3,390 |
2,890 |
2,390 |
1,940 |
1,560 |
1,190 |
820 |
570 |
320 |
45,500 |
46,500 |
4,030 |
3,530 |
3,030 |
2,530 |
2,040 |
1,670 |
1,290 |
920 |
640 |
390 |
46,500 |
47,500 |
4,210 |
3,710 |
3,210 |
2,710 |
2,210 |
1,800 |
1,430 |
1,050 |
730 |
480 |
47,500 |
48,500 |
4,390 |
3,890 |
3,390 |
2,890 |
2,390 |
1,940 |
1,560 |
1,190 |
820 |
570 |
48,500 |
49,500 |
4,570 |
4,070 |
3,570 |
3,070 |
2,570 |
2,070 |
1,700 |
1,320 |
950 |
660 |
49,500 |
50,500 |
4,750 |
4,250 |
3,750 |
3,250 |
2,750 |
2,250 |
1,830 |
1,460 |
1,080 |
750 |
50,500 |
51,500 |
4,930 |
4,430 |
3,930 |
3,430 |
2,930 |
2,430 |
1,970 |
1,590 |
1,220 |
840 |
51,500 |
52,500 |
5,110 |
4,610 |
4,110 |
3,610 |
3,110 |
2,610 |
2,110 |
1,730 |
1,350 |
980 |
52,500 |
53,500 |
5,290 |
4,790 |
4,290 |
3,790 |
3,290 |
2,790 |
2,290 |
1,860 |
1,490 |
1,110 |
53,500 |
54,500 |
5,470 |
4,970 |
4,470 |
3,970 |
3,470 |
2,970 |
2,470 |
2,000 |
1,620 |
1,250 |
54,500 |
55,500 |
5,650 |
5,150 |
4,650 |
4,150 |
3,650 |
3,150 |
2,650 |
2,150 |
1,760 |
1,380 |
55,500 |
56,500 |
5,830 |
5,330 |
4,830 |
4,330 |
3,830 |
3,330 |
2,830 |
2,330 |
1,890 |
1,520 |
56,500 |
57,500 |
6,010 |
5,510 |
5,010 |
4,510 |
4,010 |
3,510 |
3,010 |
2,510 |
2,030 |
1,650 |
57,500 |
58,500 |
6,190 |
5,690 |
5,190 |
4,690 |
4,190 |
3,690 |
3,190 |
2,690 |
2,190 |
1,790 |
58,500 |
59,500 |
6,370 |
5,870 |
5,370 |
4,870 |
4,370 |
3,870 |
3,370 |
2,870 |
2,370 |
1,920 |
59,500 |
60,500 |
6,550 |
6,050 |
5,550 |
5,050 |
4,550 |
4,050 |
3,550 |
3,050 |
2,550 |
2,060 |
60,500 |
61,500 |
6,730 |
6,230 |
5,730 |
5,230 |
4,730 |
4,230 |
3,730 |
3,230 |
2,730 |
2,230 |
61,500 |
52,500 |
6,910 |
6,410 |
5,910 |
5,410 |
4,910 |
4,410 |
3,910 |
3,410 |
2,910 |
2,410 |
52,500 |
63,500 |
7,090 |
6,590 |
6,090 |
5,590 |
5,090 |
4,590 |
4,090 |
3,590 |
3,090 |
2,590 |
63,500 |
64,500 |
7,320 |
6,770 |
6,270 |
5,770 |
5,270 |
4,770 |
4,270 |
3,770 |
3,270 |
2,770 |
64,500 |
65,500 |
7,540 |
6,950 |
6,450 |
5,950 |
5,450 |
4,950 |
4,450 |
3,950 |
3,450 |
2,950 |
65,500 |
66,500 |
7,770 |
7,140 |
6,630 |
6,130 |
5,630 |
5,130 |
4,630 |
4,130 |
3,630 |
3,130 |
66,500 |
67,500 |
8,000 |
7,380 |
6,820 |
6,320 |
5,820 |
5,320 |
4,820 |
4,320 |
3,820 |
3,320 |
67,500 |
68,500 |
8,250 |
7,630 |
7,020 |
6,520 |
6,020 |
5,520 |
5,020 |
4,520 |
4,020 |
3,520 |
68,500 |
69,500 |
8,500 |
7,880 |
7,250 |
6,720 |
6,220 |
5,720 |
5,220 |
4,720 |
4,220 |
3,720 |
69,500 |
70,500 |
8,750 |
8,130 |
7,500 |
6,920 |
6,420 |
5,920 |
5,420 |
4,920 |
4,420 |
3,920 |
70,500 |
71,500 |
9,000 |
8,380 |
7,750 |
7,130 |
6,620 |
6,120 |
5,620 |
5,120 |
4,620 |
4,120 |
71,500 |
72,500 |
9,250 |
8,630 |
8,000 |
7,380 |
6,820 |
6,320 |
5,820 |
5,320 |
4,820 |
4,320 |
72,500 |
73,500 |
9,500 |
8,880 |
8,250 |
7,630 |
7,020 |
6,520 |
6,020 |
5,520 |
5,020 |
4,520 |
73,500 |
74,500 |
9,750 |
9,130 |
8,500 |
7,880 |
7,250 |
6,720 |
6,220 |
5,720 |
5,220 |
4,720 |
74,500 |
75,500 |
10,000 |
9,380 |
8,750 |
8,130 |
7,500 |
6,920 |
6,420 |
5,920 |
5,420 |
4,920 |
75,500 |
76,500 |
10,250 |
9,630 |
9,000 |
8,380 |
7,750 |
7,130 |
6,620 |
6,120 |
5,620 |
5,120 |
76,500 |
78,000 |
10,560 |
9,940 |
9,310 |
8,690 |
8,060 |
7,440 |
6,870 |
6,370 |
5,870 |
5,370 |
78,000 |
79,500 |
10,940 |
10,310 |
9,690 |
9,060 |
8,440 |
7,810 |
7,190 |
6,670 |
6,170 |
5,670 |
79,500 |
81,000 |
11,310 |
10,690 |
10,060 |
9,440 |
8,810 |
8,190 |
7,560 |
6,970 |
6,470 |
5,970 |
81,000 |
82,500 |
11,690 |
11,060 |
10,440 |
9,810 |
9,190 |
8,560 |
7,940 |
7,310 |
6,770 |
6,270 |
82,500 |
84,000 |
12,060 |
11,440 |
10,810 |
10,190 |
9,560 |
8,940 |
8,310 |
7,690 |
7,070 |
6,570 |
その月の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
||||||||||
扶養親族の数 | |||||||||||
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 |
84,000 |
85,500 |
12,440 |
11,810 |
11,190 |
10,560 |
9,940 |
9,310 |
8,690 |
8,060 |
7,440 |
6,870 |
85,500 |
87,000 |
12,810 |
12,190 |
11,560 |
10,940 |
10,310 |
9,690 |
9,060 |
8,440 |
7,810 |
7,190 |
87,000 |
88,500 |
13,190 |
12,560 |
11,940 |
11,310 |
10,690 |
10,060 |
9,440 |
8,810 |
8,190 |
7,560 |
88,500 |
90,000 |
13,560 |
12,940 |
12,310 |
11,690 |
11,060 |
10,440 |
9,810 |
9,190 |
8,560 |
7,940 |
90,000 |
91,500 |
13,940 |
13,310 |
12,690 |
12,060 |
11,440 |
10,810 |
10,190 |
9,560 |
8,940 |
8,310 |
91,500 |
93,000 |
14,310 |
13,690 |
13,060 |
12,440 |
11,810 |
11,190 |
10,560 |
9,940 |
9,310 |
8,690 |
93,000 |
94,500 |
14,690 |
14,060 |
13,440 |
12,810 |
12,190 |
11,560 |
10,940 |
10,310 |
9,690 |
9,060 |
94,500 |
96,000 |
15,060 |
14,440 |
13,810 |
13,190 |
12,560 |
11,940 |
11,310 |
10,690 |
10,060 |
9,440 |
96,000 |
97,500 |
15,440 |
14,810 |
14,190 |
13,560 |
12,940 |
12,310 |
11,690 |
11,060 |
10,440 |
9,810 |
97,500 |
99,000 |
15,810 |
15,190 |
14,560 |
13,940 |
13,310 |
12,690 |
12,060 |
11,440 |
10,810 |
10,190 |
99,000 |
100,500 |
16,190 |
15,560 |
14,940 |
14,310 |
13,690 |
13,060 |
12,440 |
11,810 |
11,190 |
10,560 |
100,500 |
102,000 |
16,560 |
15,940 |
15,310 |
14,690 |
14,060 |
13,440 |
12,810 |
12,190 |
11,560 |
10,940 |
102,000 |
103,500 |
16,940 |
16,310 |
15,690 |
15,060 |
14,440 |
13,810 |
13,190 |
12,560 |
11,940 |
11,310 |
103,500 |
105,000 |
17,310 |
16,690 |
16,060 |
15,440 |
14,810 |
14,190 |
13,560 |
12,940 |
12,310 |
11,690 |
105,000 |
106,500 |
17,720 |
17,060 |
16,440 |
15,810 |
15,190 |
14,560 |
13,940 |
13,310 |
12,690 |
12,060 |
106,500 |
108,000 |
18,170 |
17,440 |
16,810 |
16,190 |
15,560 |
14,940 |
14,310 |
13,690 |
13,060 |
12,440 |
108,000 |
109,500 |
18,620 |
17,870 |
17,190 |
16,560 |
15,940 |
15,310 |
14,690 |
14,060 |
13,440 |
12,810 |
109,500 |
111,000 |
19,070 |
18,320 |
17,570 |
16,940 |
16,310 |
15,690 |
15,060 |
14,440 |
13,810 |
13,190 |
111,000 |
112,500 |
19,520 |
18,770 |
18,020 |
17,310 |
16,690 |
16,060 |
15,440 |
14,810 |
14,190 |
13,560 |
112,500 |
114,000 |
19,970 |
19,220 |
18,470 |
17,720 |
17,060 |
16,440 |
15,810 |
15,190 |
14,560 |
13,940 |
114,000 |
115,500 |
20,420 |
19,670 |
18,920 |
18,170 |
17,440 |
16,810 |
16,190 |
15,560 |
14,940 |
14,310 |
115,500 |
117,000 |
20,870 |
20,120 |
19,370 |
18,620 |
17,870 |
17,190 |
16,560 |
15,940 |
15,310 |
14,690 |
117,000 |
118,500 |
21,320 |
20,570 |
19,820 |
19,070 |
18,320 |
17,570 |
16,940 |
16,310 |
15,690 |
15,060 |
118,500 |
120,000 |
21,770 |
21,020 |
20,270 |
19,520 |
18,770 |
18,020 |
17,310 |
16,690 |
16,060 |
15,440 |
120,000 |
122,000 |
22,300 |
21,550 |
20,800 |
20,050 |
19,300 |
18,550 |
17,800 |
17,130 |
16,500 |
15,880 |
122,000 |
124,000 |
22,900 |
22,150 |
21,400 |
20,650 |
19,900 |
19,150 |
18,400 |
17,650 |
17,000 |
16,380 |
124,000 |
126,000 |
23,500 |
22,750 |
22,000 |
21,250 |
20,500 |
19,750 |
19,000 |
18,250 |
17,500 |
16,880 |
126,000 |
128,000 |
24,100 |
23,350 |
22,600 |
21,850 |
21,100 |
20,350 |
19,600 |
18,850 |
18,100 |
17,380 |
128,000 |
130,000 |
24,700 |
23,950 |
23,200 |
22,450 |
21,700 |
20,950 |
20,200 |
19,450 |
18,700 |
17,950 |
130,000 |
132,000 |
25,300 |
24,550 |
23,800 |
23,050 |
22,300 |
21,550 |
20,800 |
20,050 |
19,300 |
18,550 |
132,000 |
134,000 |
25,900 |
25,150 |
24,400 |
23,650 |
22,900 |
22,150 |
21,400 |
20,650 |
19,900 |
19,150 |
134,000 |
136,000 |
26,500 |
25,750 |
25,000 |
24,250 |
23,500 |
22,750 |
22,000 |
21,250 |
20,500 |
19,750 |
136,000 |
138,000 |
27,100 |
26,350 |
25,600 |
24,850 |
24,100 |
23,350 |
22,600 |
21,850 |
21,100 |
20,350 |
138,000 |
140,000 |
27,700 |
26,950 |
26,200 |
25,450 |
24,700 |
23,950 |
23,200 |
22,450 |
21,700 |
20,950 |
140,000 |
142,000 |
28,300 |
27,550 |
26,800 |
26,050 |
25,300 |
24,550 |
23,800 |
23,050 |
22,300 |
21,550 |
142,000 |
144,000 |
28,900 |
28,150 |
27,400 |
26,650 |
25,900 |
25,150 |
24,400 |
23,650 |
22,900 |
22,150 |
144,000 |
146,000 |
29,500 |
28,750 |
28,000 |
27,250 |
26,500 |
25,750 |
25,000 |
24,250 |
23,500 |
22,750 |
146,000 |
148,000 |
30,120 |
29,350 |
28,600 |
27,850 |
27,100 |
26,350 |
25,600 |
24,850 |
24,100 |
23,350 |
148,000 |
150,000 |
30,820 |
29,950 |
29,200 |
28,450 |
27,700 |
26,950 |
26,200 |
25,450 |
24,700 |
23,950 |
150,000 |
152,000 |
31,520 |
30,640 |
29,800 |
29,050 |
28,300 |
27,550 |
26,800 |
26,050 |
25,300 |
24,550 |
152,000 |
154,000 |
32,220 |
31,340 |
30,470 |
29,650 |
28,900 |
28,150 |
27,400 |
26,650 |
25,900 |
25,150 |
154,000 |
156,000 |
32,920 |
32,040 |
31,170 |
30,290 |
29,500 |
28,750 |
28,000 |
27,250 |
26,500 |
25,750 |
156,000 |
158,000 |
33,620 |
32,740 |
31,870 |
30,990 |
30,120 |
29,350 |
28,600 |
27,850 |
27,100 |
26,350 |
158,000 |
160,000 |
34,320 |
33,440 |
32,570 |
31,690 |
30,820 |
29,950 |
29,200 |
28,450 |
27,700 |
26,950 |
160,000 |
162,000 |
35,020 |
34,140 |
33,270 |
32,390 |
31,520 |
30,640 |
29,800 |
29,050 |
28,300 |
27,550 |
162,000 |
164,000 |
35,720 |
34,840 |
33,970 |
33,090 |
32,220 |
31,340 |
30,470 |
29,650 |
28,900 |
28,150 |
164,000 |
166,000 |
36,420 |
35,540 |
34,670 |
33,790 |
32,920 |
32,040 |
31,170 |
30,290 |
29,500 |
28,750 |
166,000 |
168,000 |
37,120 |
36,240 |
35,370 |
34,490 |
33,620 |
32,740 |
31,870 |
30,990 |
30,120 |
29,350 |
168,000 |
170,000 |
37,820 |
36,940 |
36,070 |
35,190 |
34,320 |
33,440 |
32,570 |
31,690 |
30,820 |
29,950 |
170,000 |
172,000 |
38,520 |
37,640 |
36,770 |
35,890 |
35,020 |
34,140 |
33,270 |
32,390 |
31,520 |
30,640 |
その月の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
|||||||||||
扶養親族の数 | ||||||||||||
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 |
|
172,000 |
174,000 |
39,220 |
38,340 |
37,470 |
36,590 |
35,720 |
34,840 |
33,970 |
33,090 |
32,220 |
31,340 |
|
174,000 |
176,000 |
39,920 |
39,040 |
38,170 |
37,290 |
36,420 |
35,540 |
34,670 |
33,790 |
32,920 |
32,040 |
|
176,000 |
178,000 |
40,620 |
39,740 |
38,870 |
37,990 |
37,120 |
36,240 |
35,370 |
34,490 |
33,620 |
32,740 |
|
178,000 |
180,000 |
41,320 |
40,440 |
39,570 |
38,690 |
37,820 |
36,940 |
36,070 |
35,190 |
34,320 |
33,440 |
|
180,000 |
182,000 |
42,020 |
41,140 |
40,270 |
39,390 |
38,520 |
37,640 |
36,770 |
35,890 |
35,020 |
34,140 |
|
182,000 |
184,000 |
42,720 |
41,840 |
40,970 |
40,090 |
39,220 |
38,340 |
37,470 |
36,590 |
35,720 |
34,840 |
|
184,000 |
186,000 |
43,420 |
42,540 |
41,670 |
40,790 |
39,920 |
39,040 |
38,170 |
37,290 |
36,420 |
35,540 |
|
186,000 |
188,000 |
44,120 |
43,240 |
42,370 |
41,490 |
40,620 |
39,740 |
38,870 |
37,990 |
37,120 |
36,240 |
|
188,000 |
190,000 |
44,820 |
43,940 |
43,070 |
42,190 |
41,320 |
40,440 |
39,570 |
38,690 |
37,820 |
36,940 |
|
190,000 |
192,000 |
45,520 |
44,640 |
43,770 |
42,890 |
42,020 |
41,140 |
40,270 |
39,390 |
38,520 |
37,640 |
|
192,000 |
194,000 |
46,220 |
45,340 |
44,470 |
43,590 |
42,720 |
41,840 |
40,970 |
40,090 |
39,220 |
38,340 |
|
194,000 |
196,000 |
46,920 |
46,040 |
45,170 |
44,290 |
43,420 |
42,540 |
41,670 |
40,790 |
39,920 |
39,040 |
|
196,000 |
198,000 |
47,620 |
46,740 |
45,870 |
44,990 |
44,120 |
43,240 |
42,370 |
41,490 |
40,620 |
39,740 |
|
198,000 |
200,000 |
48,320 |
47,440 |
46,570 |
45,690 |
44,820 |
43,940 |
43,070 |
42,190 |
41,320 |
40,440 |
|
200,000円 |
48,670 |
47,790 |
46,920 |
46,040 |
45,170 |
44,290 |
43,420 |
42,540 |
41,670 |
40,790 |
||
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 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
226,000円 |
57,770 |
56,890 |
56,020 |
55,140 |
54,270 |
53,390 |
52,520 |
51,640 |
50,770 |
49,890 |
||
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 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
351,000円 |
107,770 |
106,890 |
106,020 |
105,140 |
104,270 |
103,390 |
102,520 |
101,640 |
100,770 |
99,890 |
||
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 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
518,000円 |
182,920 |
182,040 |
181,170 |
180,290 |
179,420 |
178,540 |
177,670 |
176,790 |
175,920 |
175,040 |
||
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 |
|||||||||||
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380円を控除した金額 | ||||||||||||
この者が障害者、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円を、扶養親族である障害者がある場合には、当該障害者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 |
26 |
0 |
330 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
26 |
0 |
340 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
29 |
0 |
350 |
360 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
30 |
0 |
360 |
370 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
32 |
0 |
370 |
380 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
34 |
0 |
380 |
390 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
35 |
0 |
390 |
400 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
37 |
0 |
400 |
410 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
38 |
0 |
410 |
420 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
40 |
0 |
420 |
430 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
42 |
0 |
430 |
440 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
43 |
0 |
440 |
450 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
45 |
0 |
450 |
460 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
46 |
0 |
460 |
470 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
48 |
0 |
470 |
480 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
50 |
0 |
480 |
490 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
51 |
0 |
490 |
500 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
53 |
0 |
500 |
510 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
54 |
0 |
510 |
520 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
57 |
0 |
520 |
530 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
59 |
0 |
530 |
540 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
61 |
0 |
540 |
550 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
63 |
0 |
550 |
560 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
66 |
0 |
560 |
570 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
69 |
0 |
570 |
580 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
72 |
0 |
580 |
590 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
74 |
0 |
590 |
600 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
77 |
0 |
600 |
610 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
79 |
0 |
610 |
620 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
83 |
0 |
620 |
630 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
86 |
0 |
630 |
640 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
88 |
0 |
640 |
650 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
91 |
0 |
650 |
660 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
93 |
0 |
660 |
670 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
96 |
0 |
670 |
680 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
99 |
0 |
680 |
700 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
700 |
720 |
35 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
103 |
0 |
720 |
740 |
35 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
111 |
0 |
740 |
760 |
40 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
115 |
0 |
760 |
780 |
40 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
780 |
800 |
45 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
124 |
0 |
800 |
820 |
45 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
129 |
0 |
820 |
840 |
50 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
135 |
0 |
840 |
860 |
50 |
25 |
15 |
5 |
0 |
0 |
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 |
55 |
25 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
144 |
0 |
880 |
900 |
55 |
25 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
148 |
0 |
900 |
920 |
60 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
153 |
0 |
920 |
940 |
60 |
30 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
159 |
0 |
940 |
960 |
65 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
163 |
0 |
960 |
980 |
65 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
168 |
0 |
980 |
1,000 |
70 |
40 |
25 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
172 |
0 |
1,000 |
1,020 |
70 |
40 |
30 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
179 |
0 |
1,020 |
1,040 |
75 |
45 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
185 |
0 |
1,040 |
1,060 |
75 |
45 |
35 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
191 |
0 |
1,060 |
1,080 |
80 |
50 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
197 |
1 |
1,080 |
1,100 |
85 |
50 |
40 |
25 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
203 |
3 |
1,100 |
1,120 |
85 |
55 |
40 |
25 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
208 |
4 |
1,120 |
1,140 |
90 |
55 |
45 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
215 |
6 |
1,140 |
1,160 |
95 |
60 |
45 |
35 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
221 |
7 |
1,160 |
1,180 |
95 |
60 |
50 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
228 |
9 |
1,180 |
1,200 |
100 |
65 |
50 |
40 |
25 |
15 |
10 |
0 |
0 |
0 |
0 |
234 |
11 |
1,200 |
1,220 |
105 |
65 |
55 |
40 |
30 |
20 |
10 |
0 |
0 |
0 |
0 |
241 |
12 |
1,220 |
1,240 |
110 |
70 |
55 |
45 |
30 |
20 |
15 |
5 |
0 |
0 |
0 |
247 |
14 |
1,240 |
1,260 |
110 |
70 |
60 |
45 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
253 |
15 |
1,260 |
1,280 |
115 |
75 |
60 |
50 |
35 |
25 |
15 |
10 |
0 |
0 |
0 |
260 |
17 |
1,280 |
1,300 |
120 |
80 |
65 |
50 |
40 |
25 |
20 |
10 |
0 |
0 |
0 |
266 |
19 |
1,300 |
1,320 |
120 |
85 |
65 |
55 |
40 |
30 |
20 |
10 |
5 |
0 |
0 |
273 |
20 |
1,320 |
1,340 |
125 |
85 |
70 |
55 |
45 |
30 |
20 |
15 |
5 |
0 |
0 |
279 |
22 |
1,340 |
1,360 |
130 |
90 |
75 |
60 |
50 |
35 |
25 |
15 |
5 |
0 |
0 |
285 |
23 |
1,360 |
1,380 |
135 |
95 |
75 |
65 |
50 |
40 |
25 |
15 |
10 |
0 |
0 |
292 |
25 |
1,380 |
1,400 |
135 |
100 |
80 |
65 |
55 |
40 |
25 |
20 |
10 |
0 |
0 |
298 |
27 |
1,400 |
1,440 |
140 |
105 |
85 |
70 |
55 |
45 |
30 |
20 |
15 |
5 |
0 |
305 |
28 |
1,440 |
1,480 |
150 |
110 |
95 |
75 |
60 |
50 |
35 |
25 |
15 |
10 |
0 |
317 |
31 |
1,480 |
1,520 |
155 |
115 |
100 |
85 |
70 |
55 |
45 |
30 |
20 |
10 |
5 |
330 |
35 |
1,520 |
1,560 |
165 |
125 |
110 |
90 |
75 |
60 |
50 |
35 |
25 |
15 |
5 |
343 |
39 |
1,560 |
1,600 |
170 |
130 |
115 |
100 |
80 |
65 |
55 |
40 |
25 |
20 |
10 |
356 |
44 |
1,600 |
1,640 |
180 |
140 |
120 |
105 |
90 |
70 |
60 |
45 |
35 |
25 |
15 |
369 |
50 |
1,640 |
1,680 |
185 |
145 |
130 |
115 |
95 |
80 |
65 |
50 |
40 |
25 |
20 |
381 |
55 |
1,680 |
1,720 |
190 |
155 |
135 |
120 |
105 |
85 |
70 |
55 |
45 |
30 |
20 |
394 |
61 |
1,720 |
1,760 |
200 |
160 |
145 |
125 |
110 |
95 |
75 |
60 |
50 |
35 |
25 |
410 |
66 |
1,760 |
1,800 |
205 |
170 |
150 |
135 |
115 |
100 |
85 |
70 |
55 |
40 |
30 |
427 |
71 |
1,800 |
1,840 |
215 |
175 |
160 |
140 |
125 |
110 |
90 |
75 |
60 |
50 |
35 |
444 |
77 |
1,840 |
1,880 |
220 |
180 |
165 |
150 |
130 |
115 |
100 |
80 |
65 |
55 |
40 |
460 |
82 |
1,880 |
1,920 |
230 |
190 |
175 |
155 |
140 |
120 |
105 |
90 |
70 |
60 |
45 |
477 |
88 |
1,920 |
1,960 |
235 |
195 |
180 |
165 |
145 |
130 |
115 |
95 |
80 |
65 |
50 |
494 |
93 |
1,960 |
2,000 |
245 |
205 |
185 |
170 |
155 |
135 |
120 |
105 |
85 |
70 |
55 |
511 |
99 |
2,000 |
2,040 |
255 |
210 |
195 |
175 |
160 |
145 |
125 |
110 |
95 |
75 |
60 |
526 |
107 |
2,040 |
2,080 |
260 |
220 |
200 |
185 |
170 |
150 |
135 |
115 |
100 |
85 |
70 |
541 |
114 |
2,080 |
2,120 |
270 |
225 |
210 |
190 |
175 |
160 |
140 |
125 |
110 |
90 |
75 |
556 |
121 |
2,120 |
2,160 |
280 |
235 |
215 |
200 |
180 |
165 |
150 |
130 |
115 |
100 |
80 |
571 |
128 |
2,160 |
2,200 |
290 |
240 |
225 |
205 |
190 |
175 |
155 |
140 |
120 |
105 |
90 |
586 |
135 |
2,200 |
2,240 |
300 |
250 |
230 |
215 |
195 |
180 |
165 |
145 |
130 |
115 |
95 |
601 |
143 |
2,240 |
2,280 |
310 |
260 |
240 |
220 |
205 |
190 |
170 |
155 |
135 |
120 |
105 |
615 |
150 |
2,280 |
2,320 |
320 |
270 |
250 |
230 |
210 |
195 |
180 |
160 |
145 |
130 |
110 |
629 |
157 |
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 |
330 |
280 |
260 |
235 |
220 |
205 |
185 |
170 |
155 |
135 |
120 |
643 |
164 |
2,360 |
2,400 |
340 |
290 |
270 |
245 |
230 |
210 |
195 |
180 |
160 |
145 |
130 |
657 |
171 |
2,400 |
2,440 |
350 |
300 |
280 |
255 |
235 |
220 |
205 |
185 |
170 |
150 |
135 |
674 |
179 |
2,440 |
2,480 |
360 |
310 |
290 |
265 |
245 |
230 |
210 |
195 |
175 |
160 |
145 |
692 |
186 |
2,480 |
2,520 |
370 |
320 |
300 |
275 |
255 |
235 |
220 |
200 |
185 |
170 |
150 |
710 |
193 |
2,520 |
2,560 |
380 |
330 |
310 |
285 |
265 |
245 |
225 |
210 |
195 |
175 |
160 |
728 |
200 |
2,560 |
2,600 |
390 |
340 |
320 |
295 |
275 |
255 |
235 |
220 |
200 |
185 |
170 |
746 |
207 |
2,600 |
2,640 |
400 |
350 |
330 |
305 |
285 |
265 |
245 |
225 |
210 |
190 |
175 |
764 |
215 |
2,640 |
2,700 |
410 |
360 |
340 |
320 |
300 |
275 |
255 |
235 |
220 |
200 |
185 |
782 |
222 |
2,700 |
2,760 |
425 |
375 |
355 |
335 |
315 |
290 |
270 |
250 |
230 |
215 |
200 |
809 |
233 |
2,760 |
2,820 |
440 |
390 |
370 |
350 |
330 |
305 |
285 |
265 |
245 |
225 |
210 |
836 |
243 |
2,820 |
2,880 |
455 |
405 |
385 |
365 |
345 |
320 |
300 |
280 |
260 |
240 |
220 |
863 |
254 |
2,880 |
2,940 |
470 |
420 |
400 |
380 |
360 |
335 |
315 |
295 |
275 |
255 |
235 |
890 |
265 |
2,940 |
3,000 |
485 |
435 |
415 |
395 |
375 |
350 |
330 |
310 |
290 |
270 |
245 |
917 |
276 |
3,000 |
3,060 |
500 |
450 |
430 |
410 |
390 |
365 |
345 |
325 |
305 |
285 |
260 |
944 |
287 |
3,060 |
3,120 |
515 |
465 |
445 |
425 |
405 |
380 |
360 |
340 |
320 |
300 |
275 |
971 |
298 |
3,120 |
3,180 |
530 |
480 |
460 |
440 |
420 |
395 |
375 |
355 |
335 |
315 |
290 |
998 |
310 |
3,180 |
3,240 |
545 |
495 |
475 |
455 |
435 |
410 |
390 |
370 |
350 |
330 |
305 |
1,025 |
322 |
3,240 |
3,300 |
560 |
510 |
490 |
470 |
450 |
425 |
405 |
385 |
365 |
345 |
320 |
1,052 |
336 |
3,300 |
3,360 |
575 |
525 |
505 |
485 |
465 |
440 |
420 |
400 |
380 |
360 |
335 |
1,079 |
351 |
3,360 |
3,420 |
590 |
540 |
520 |
500 |
480 |
455 |
435 |
415 |
395 |
375 |
350 |
1,106 |
366 |
3,420 |
3,480 |
610 |
555 |
535 |
515 |
495 |
470 |
450 |
430 |
410 |
390 |
365 |
1,131 |
381 |
3,480 |
3,540 |
625 |
570 |
550 |
530 |
510 |
485 |
465 |
445 |
425 |
405 |
380 |
1,155 |
396 |
3,540 |
3,600 |
645 |
585 |
565 |
545 |
525 |
500 |
480 |
460 |
440 |
420 |
395 |
1,179 |
411 |
3,600 |
3,660 |
665 |
605 |
580 |
560 |
540 |
515 |
495 |
475 |
455 |
435 |
410 |
1,203 |
426 |
3,660 |
3,720 |
680 |
625 |
600 |
575 |
555 |
530 |
510 |
490 |
470 |
450 |
425 |
1,227 |
441 |
3,720 |
3,780 |
700 |
640 |
615 |
590 |
570 |
545 |
525 |
505 |
485 |
465 |
440 |
1,251 |
456 |
3,780 |
3,840 |
715 |
660 |
635 |
610 |
585 |
560 |
540 |
520 |
500 |
480 |
455 |
1,276 |
471 |
3,840 |
3,900 |
735 |
675 |
650 |
625 |
600 |
575 |
555 |
535 |
515 |
495 |
470 |
1,306 |
486 |
3,900 |
3,960 |
755 |
695 |
670 |
645 |
620 |
595 |
570 |
550 |
530 |
510 |
485 |
1,336 |
501 |
3,960 |
4,020 |
770 |
715 |
690 |
660 |
635 |
610 |
585 |
565 |
545 |
525 |
500 |
1,366 |
516 |
4,020 |
4,080 |
790 |
730 |
705 |
680 |
655 |
630 |
605 |
580 |
560 |
540 |
515 |
1,396 |
531 |
4,080 |
4,140 |
805 |
750 |
725 |
700 |
675 |
650 |
625 |
600 |
575 |
555 |
530 |
1,426 |
546 |
4,140 |
4,200 |
825 |
765 |
740 |
715 |
690 |
665 |
640 |
615 |
590 |
570 |
545 |
1,456 |
561 |
4,200 |
4,260 |
845 |
785 |
760 |
735 |
710 |
685 |
660 |
635 |
610 |
585 |
560 |
1,486 |
576 |
4,260 |
4,320 |
860 |
805 |
780 |
750 |
725 |
700 |
675 |
650 |
625 |
600 |
575 |
1,516 |
591 |
4,320 |
4,380 |
880 |
820 |
795 |
770 |
745 |
720 |
695 |
670 |
645 |
620 |
595 |
1,546 |
606 |
4,380 |
4,440 |
895 |
840 |
815 |
790 |
765 |
740 |
715 |
690 |
660 |
635 |
610 |
1,576 |
621 |
4,440 |
4,500 |
915 |
855 |
830 |
805 |
780 |
755 |
730 |
705 |
680 |
655 |
630 |
1,606 |
636 |
4,500 |
4,580 |
935 |
880 |
855 |
825 |
800 |
775 |
750 |
725 |
700 |
675 |
650 |
1,636 |
651 |
4,580 |
4,660 |
960 |
900 |
875 |
850 |
825 |
800 |
775 |
750 |
725 |
700 |
675 |
1,676 |
671 |
4,660 |
4,740 |
985 |
925 |
900 |
875 |
850 |
825 |
800 |
775 |
750 |
725 |
700 |
1,716 |
691 |
4,740 |
4,820 |
1,010 |
950 |
925 |
900 |
875 |
850 |
825 |
800 |
775 |
750 |
725 |
1,756 |
711 |
4,820 |
4,900 |
1,040 |
975 |
950 |
925 |
900 |
875 |
850 |
825 |
795 |
770 |
745 |
1,792 |
731 |
4,900 |
4,980 |
1,065 |
1,000 |
975 |
945 |
920 |
895 |
870 |
845 |
820 |
795 |
770 |
1,828 |
751 |
4,980 |
5,060 |
1,095 |
1,025 |
995 |
970 |
945 |
920 |
895 |
870 |
845 |
820 |
795 |
1,864 |
771 |
5,060 |
5,140 |
1,120 |
1,055 |
1,025 |
995 |
970 |
945 |
920 |
895 |
870 |
845 |
820 |
1,900 |
791 |
5,140 |
5,220 |
1,150 |
1,080 |
1,050 |
1,025 |
995 |
970 |
945 |
920 |
895 |
870 |
845 |
1,936 |
815 |
5,220 |
5,300 |
1,180 |
1,110 |
1,080 |
1,050 |
1,020 |
995 |
970 |
945 |
915 |
890 |
865 |
1,972 |
839 |
5,300 |
5,380 |
1,205 |
1,140 |
1,110 |
1,080 |
1,050 |
1,020 |
990 |
965 |
940 |
915 |
890 |
2,008 |
863 |
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 |
1,235 |
1,165 |
1,135 |
1,105 |
1,080 |
1,050 |
1,020 |
990 |
965 |
940 |
915 |
2,044 |
887 |
5,460 |
5,540 |
1,260 |
1,195 |
1,165 |
1,135 |
1,105 |
1,075 |
1,045 |
1,015 |
990 |
965 |
940 |
2,080 |
911 |
5,540 |
5,620 |
1,290 |
1,220 |
1,190 |
1,165 |
1,135 |
1,105 |
1,075 |
1,045 |
1,015 |
990 |
965 |
2,116 |
935 |
5,620 |
5,700 |
1,320 |
1,250 |
1,220 |
1,190 |
1,160 |
1,130 |
1,105 |
1,075 |
1,045 |
1,015 |
985 |
2,152 |
959 |
5,700 |
5,780 |
1,345 |
1,280 |
1,250 |
1,220 |
1,190 |
1,160 |
1,130 |
1,100 |
1,070 |
1,045 |
1,015 |
2,188 |
983 |
5,780 |
5,860 |
1,375 |
1,305 |
1,275 |
1,245 |
1,220 |
1,190 |
1,160 |
1,130 |
1,100 |
1,070 |
1,040 |
2,224 |
1,007 |
5,860 |
5,940 |
1,400 |
1,335 |
1,305 |
1,275 |
1,245 |
1,215 |
1,185 |
1,155 |
1,130 |
1,100 |
1,070 |
2,261 |
1,031 |
5,940 |
6,020 |
1,430 |
1,360 |
1,330 |
1,305 |
1,275 |
1,245 |
1,215 |
1,185 |
1,155 |
1,125 |
1,095 |
2,305 |
1,055 |
6,020 |
6,100 |
1,460 |
1,390 |
1,360 |
1,330 |
1,300 |
1,270 |
1,245 |
1,215 |
1,185 |
1,155 |
1,125 |
2,349 |
1,079 |
6,100 |
5,180 |
1,485 |
1,420 |
1,390 |
1,360 |
1,330 |
1,300 |
1,270 |
1,240 |
1,210 |
1,185 |
1,155 |
2,393 |
1,103 |
6,180 |
6,260 |
1,515 |
1,445 |
1,415 |
1,385 |
1,360 |
1,330 |
1,300 |
1,270 |
1,240 |
1,210 |
1,180 |
2,437 |
1,127 |
6,260 |
6,340 |
1,540 |
1,475 |
1,445 |
1,415 |
1,385 |
1,355 |
1,325 |
1,295 |
1,270 |
1,240 |
1,210 |
2,481 |
1,151 |
6,340 |
6,420 |
1,570 |
1,500 |
1,470 |
1,445 |
1,415 |
1,385 |
1,355 |
1,325 |
1,295 |
1,265 |
1,235 |
2,525 |
1,175 |
6,420 |
6,500 |
1,600 |
1,530 |
1,500 |
1,470 |
1,440 |
1,410 |
1,385 |
1,355 |
1,325 |
1,295 |
1,265 |
2,569 |
1,199 |
6,500円 |
1,610 |
1,545 |
1,515 |
1,485 |
1,455 |
1,425 |
1,395 |
1,365 |
1,340 |
1,310 |
1,280 |
2,613 |
1,223 |
|
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 |
1,223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 |
1,970 |
1,905 |
1,875 |
1,845 |
1,815 |
1,785 |
1,755 |
1,725 |
1,700 |
1,670 |
1,640 |
3,128 |
1,583 |
|
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 |
1,583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 |
3,640 |
3,575 |
3,545 |
3,515 |
3,485 |
3,455 |
3,425 |
3,395 |
3,370 |
3,340 |
3,310 |
5,421 |
3,251 |
|
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 |
3,251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 |
6,140 |
6,070 |
6,040 |
6,010 |
5,980 |
5,950 |
5,920 |
5,890 |
5,865 |
5,835 |
5,805 |
8,751 |
5,748 |
|
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 |
5,748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 |
|||||||||||
扶養親族等の数が10人をこえる場合には、扶養親族等の数が10人の場合の税額から、その10人をこえる1人ごとに12円を控除した金額 |
従たる給与についての扶養控除申告書が提出されている場合には、当該申告書に記載された扶養親族の数に応じ、扶養親族1人ごとに12円を、上の各欄によつて求めた税額から控除した金額 |
― |
||||||||||||
その者が障害者、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円を、扶養親族である障害者がある場合には、当該障害者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 |
― |
その日の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
||||||||||
扶養親族の数 | |||||||||||
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 |
520円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
520 |
530 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
530 |
540 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
540 |
550 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
550 |
560 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
560 |
570 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
570 |
580 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
580 |
590 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
590 |
600 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
600 |
610 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
610 |
620 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
620 |
630 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
630 |
640 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
640 |
650 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
650 |
660 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
660 |
670 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
670 |
680 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
680 |
700 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
700 |
720 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
720 |
740 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
740 |
760 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
760 |
780 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
780 |
800 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
800 |
820 |
25 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
820 |
840 |
25 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
840 |
860 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
860 |
880 |
35 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
880 |
900 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
900 |
920 |
35 |
25 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
920 |
940 |
40 |
25 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
940 |
960 |
40 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
960 |
980 |
45 |
30 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
980 |
1,000 |
45 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
1,000 |
1,020 |
50 |
35 |
25 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
1,020 |
1,040 |
50 |
40 |
25 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
1,040 |
1,060 |
55 |
40 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
1,060 |
1,080 |
55 |
45 |
30 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
1,080 |
1,100 |
60 |
45 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
1,100 |
1,120 |
60 |
50 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
0 |
1,120 |
1,140 |
65 |
50 |
40 |
25 |
20 |
10 |
0 |
0 |
0 |
0 |
1,140 |
1,160 |
65 |
55 |
40 |
30 |
20 |
10 |
5 |
0 |
0 |
0 |
1,160 |
1,180 |
70 |
55 |
45 |
30 |
20 |
15 |
5 |
0 |
0 |
0 |
1,180 |
1,200 |
75 |
60 |
45 |
35 |
25 |
15 |
5 |
0 |
0 |
0 |
1,200 |
1,220 |
75 |
60 |
50 |
35 |
25 |
15 |
10 |
0 |
0 |
0 |
1,220 |
1,240 |
80 |
65 |
50 |
40 |
25 |
20 |
10 |
0 |
0 |
0 |
1,240 |
1,260 |
85 |
70 |
55 |
40 |
30 |
20 |
10 |
5 |
0 |
0 |
1,260 |
1,280 |
85 |
70 |
60 |
45 |
35 |
20 |
15 |
5 |
0 |
0 |
1,280 |
1,300 |
90 |
75 |
60 |
50 |
35 |
25 |
15 |
5 |
0 |
0 |
1,300 |
1,320 |
95 |
80 |
65 |
50 |
40 |
25 |
15 |
10 |
0 |
0 |
1,320 |
1,340 |
100 |
80 |
65 |
55 |
40 |
25 |
20 |
10 |
0 |
0 |
1,340 |
1,360 |
100 |
85 |
70 |
55 |
45 |
30 |
20 |
10 |
5 |
0 |
その日の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
||||||||||
扶養親族の数 | |||||||||||
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 |
1,360 |
1,380 |
105 |
90 |
70 |
60 |
45 |
35 |
20 |
15 |
5 |
0 |
1,380 |
1,400 |
110 |
90 |
75 |
60 |
50 |
35 |
25 |
15 |
5 |
0 |
1,400 |
1,440 |
115 |
95 |
80 |
65 |
55 |
40 |
25 |
20 |
10 |
0 |
1,440 |
1,480 |
120 |
105 |
90 |
70 |
60 |
45 |
35 |
20 |
15 |
5 |
1,480 |
1,520 |
130 |
110 |
95 |
80 |
65 |
50 |
40 |
25 |
15 |
10 |
1,520 |
1,560 |
135 |
120 |
100 |
85 |
70 |
55 |
45 |
30 |
20 |
15 |
1,560 |
1,600 |
145 |
125 |
110 |
95 |
75 |
60 |
50 |
35 |
25 |
15 |
1,600 |
1,640 |
150 |
135 |
115 |
100 |
85 |
65 |
55 |
40 |
30 |
20 |
1,640 |
1,680 |
155 |
140 |
125 |
105 |
90 |
75 |
60 |
45 |
35 |
25 |
1,680 |
1,720 |
165 |
150 |
130 |
115 |
95 |
80 |
65 |
55 |
40 |
25 |
1,720 |
1,760 |
170 |
155 |
140 |
120 |
105 |
90 |
70 |
60 |
45 |
35 |
1,760 |
1,800 |
180 |
160 |
145 |
130 |
110 |
95 |
80 |
65 |
50 |
40 |
1,800 |
1,840 |
185 |
170 |
155 |
135 |
120 |
100 |
85 |
70 |
55 |
45 |
1,840 |
1,880 |
195 |
175 |
160 |
145 |
125 |
110 |
95 |
75 |
60 |
50 |
1,880 |
1,920 |
200 |
185 |
165 |
150 |
135 |
115 |
100 |
85 |
65 |
55 |
1,920 |
1,960 |
210 |
190 |
175 |
155 |
140 |
125 |
105 |
90 |
75 |
60 |
1,960 |
2,000 |
215 |
200 |
180 |
165 |
150 |
130 |
115 |
95 |
80 |
65 |
2,000 |
2,040 |
220 |
205 |
190 |
170 |
155 |
140 |
120 |
105 |
90 |
70 |
2,040 |
2,080 |
230 |
215 |
195 |
180 |
160 |
145 |
130 |
110 |
95 |
80 |
2,080 |
2,120 |
235 |
220 |
205 |
185 |
170 |
155 |
135 |
120 |
100 |
85 |
2,120 |
2,160 |
245 |
225 |
210 |
195 |
175 |
160 |
145 |
125 |
110 |
95 |
2,160 |
2,200 |
255 |
235 |
215 |
200 |
185 |
165 |
150 |
135 |
115 |
100 |
2,200 |
2,240 |
265 |
240 |
225 |
210 |
190 |
175 |
155 |
140 |
125 |
105 |
2,240 |
2,280 |
275 |
250 |
230 |
215 |
200 |
180 |
165 |
150 |
130 |
115 |
2,280 |
2,320 |
285 |
260 |
240 |
225 |
205 |
190 |
175 |
155 |
140 |
125 |
2,320 |
2,360 |
295 |
270 |
250 |
230 |
215 |
200 |
180 |
165 |
150 |
130 |
2,360 |
2,400 |
305 |
280 |
260 |
240 |
225 |
205 |
190 |
170 |
155 |
140 |
2,400 |
2,440 |
315 |
290 |
270 |
250 |
230 |
215 |
195 |
180 |
165 |
145 |
2,440 |
2,480 |
325 |
300 |
280 |
260 |
240 |
220 |
205 |
190 |
170 |
155 |
2,480 |
2,520 |
335 |
310 |
290 |
270 |
250 |
230 |
215 |
195 |
180 |
165 |
2,520 |
2,560 |
345 |
320 |
300 |
280 |
260 |
240 |
220 |
205 |
190 |
170 |
2,560 |
2,600 |
355 |
330 |
310 |
290 |
270 |
250 |
230 |
210 |
195 |
180 |
2,600 |
2,640 |
365 |
340 |
320 |
300 |
280 |
260 |
235 |
220 |
205 |
185 |
2,640 |
2,700 |
375 |
355 |
335 |
310 |
290 |
270 |
250 |
230 |
215 |
195 |
2,700 |
2,760 |
390 |
370 |
350 |
325 |
305 |
285 |
265 |
245 |
225 |
210 |
2,760 |
2,820 |
405 |
385 |
365 |
340 |
320 |
300 |
280 |
260 |
235 |
220 |
2,820 |
2,880 |
420 |
400 |
380 |
355 |
335 |
315 |
295 |
275 |
250 |
235 |
2,880 |
2,940 |
435 |
415 |
395 |
370 |
350 |
330 |
310 |
290 |
265 |
245 |
2,940 |
3,000 |
450 |
430 |
410 |
385 |
365 |
345 |
325 |
305 |
280 |
260 |
3,000 |
3,060 |
465 |
445 |
425 |
400 |
380 |
360 |
340 |
320 |
295 |
275 |
3,060 |
3,120 |
480 |
460 |
440 |
415 |
395 |
375 |
355 |
335 |
310 |
290 |
3,120 |
3,180 |
495 |
475 |
455 |
430 |
410 |
390 |
370 |
350 |
325 |
305 |
3,180 |
3,240 |
510 |
490 |
470 |
445 |
425 |
405 |
385 |
365 |
340 |
320 |
3,240 |
3,300 |
525 |
505 |
485 |
460 |
440 |
420 |
400 |
380 |
355 |
335 |
3,300 |
3,360 |
540 |
520 |
500 |
475 |
455 |
435 |
415 |
395 |
370 |
350 |
3,360 |
3,420 |
555 |
535 |
515 |
490 |
470 |
450 |
430 |
410 |
385 |
365 |
3,420 |
3,480 |
570 |
550 |
530 |
505 |
485 |
465 |
445 |
425 |
400 |
380 |
3,480 |
3,540 |
585 |
565 |
545 |
520 |
500 |
480 |
460 |
440 |
415 |
395 |
3,540 |
3,600 |
605 |
580 |
560 |
535 |
515 |
495 |
475 |
455 |
430 |
410 |
3,600 |
3,660 |
620 |
595 |
575 |
550 |
530 |
510 |
490 |
470 |
445 |
425 |
その日の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
||||||||||
扶養親族の数 | |||||||||||
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 |
3,660 |
3,720 |
640 |
615 |
590 |
565 |
545 |
525 |
505 |
485 |
460 |
440 |
3,720 |
3,780 |
660 |
630 |
605 |
580 |
560 |
540 |
520 |
500 |
475 |
455 |
3,780 |
3,840 |
675 |
650 |
625 |
600 |
575 |
555 |
535 |
515 |
490 |
470 |
3,840 |
3,900 |
695 |
670 |
645 |
620 |
595 |
570 |
550 |
530 |
505 |
485 |
3,900 |
3,960 |
710 |
685 |
660 |
635 |
610 |
585 |
565 |
545 |
520 |
500 |
3,960 |
4,020 |
730 |
705 |
680 |
655 |
630 |
605 |
580 |
560 |
535 |
515 |
4,020 |
4,080 |
750 |
720 |
695 |
670 |
645 |
620 |
595 |
575 |
550 |
530 |
4,080 |
4,140 |
765 |
740 |
715 |
690 |
665 |
640 |
615 |
590 |
565 |
545 |
4,140 |
4,200 |
785 |
760 |
735 |
710 |
685 |
660 |
630 |
605 |
580 |
560 |
4,200 |
4,260 |
800 |
775 |
750 |
725 |
700 |
675 |
650 |
625 |
600 |
575 |
4,260 |
4,320 |
820 |
795 |
770 |
745 |
720 |
695 |
670 |
645 |
620 |
595 |
4,320 |
4,380 |
840 |
810 |
785 |
760 |
735 |
710 |
685 |
660 |
635 |
610 |
4,380 |
4,440 |
855 |
830 |
805 |
780 |
755 |
730 |
705 |
680 |
655 |
630 |
4,440 |
4,500 |
875 |
850 |
825 |
800 |
775 |
750 |
720 |
695 |
670 |
645 |
4,500 |
4,580 |
895 |
870 |
845 |
820 |
795 |
770 |
745 |
720 |
695 |
670 |
4,580 |
4,660 |
920 |
895 |
870 |
845 |
820 |
795 |
765 |
740 |
715 |
690 |
4,660 |
4,740 |
945 |
915 |
890 |
865 |
840 |
815 |
790 |
765 |
740 |
715 |
4,740 |
4,820 |
965 |
940 |
915 |
890 |
865 |
840 |
815 |
790 |
765 |
740 |
4,820 |
4,900 |
990 |
965 |
940 |
915 |
890 |
865 |
840 |
815 |
790 |
765 |
4,900 |
4,980 |
1,015 |
990 |
965 |
940 |
915 |
890 |
865 |
840 |
815 |
790 |
4,980 |
5,060 |
1,045 |
1,015 |
990 |
965 |
940 |
915 |
885 |
860 |
835 |
810 |
5,060 |
5,140 |
1,075 |
1,045 |
1,015 |
985 |
960 |
935 |
910 |
885 |
860 |
835 |
5,140 |
5,220 |
1,100 |
1,070 |
1,045 |
1,015 |
985 |
960 |
935 |
910 |
885 |
860 |
5,220 |
5,300 |
1,130 |
1,100 |
1,070 |
1,040 |
1,010 |
985 |
960 |
935 |
910 |
885 |
5,300 |
5,380 |
1,155 |
1,130 |
1,100 |
1,070 |
1,040 |
1,010 |
985 |
960 |
935 |
910 |
5,380 |
5,460 |
1,185 |
1,155 |
1,125 |
1,095 |
1,070 |
1,040 |
1,010 |
980 |
955 |
930 |
5,460 |
5,540 |
1,215 |
1,185 |
1,155 |
1,125 |
1,095 |
1,065 |
1,035 |
1,010 |
980 |
955 |
5,540 |
5,620 |
1,240 |
1,210 |
1,185 |
1,155 |
1,125 |
1,095 |
1,065 |
1,035 |
1,005 |
980 |
5,620 |
5,700 |
1,270 |
1,240 |
1,210 |
1,180 |
1,150 |
1,120 |
1,095 |
1,065 |
1,035 |
1,005 |
5,700 |
5,780 |
1,295 |
1,270 |
1,240 |
1,210 |
1,180 |
1,150 |
1,120 |
1,090 |
1,060 |
1,035 |
5,780 |
5,860 |
1,325 |
1,295 |
1,265 |
1,235 |
1,210 |
1,180 |
1,150 |
1,120 |
1,090 |
1,060 |
5,860 |
5,940 |
1,355 |
1,325 |
1,295 |
1,265 |
1,235 |
1,205 |
1,175 |
1,150 |
1,120 |
1,090 |
5,940 |
6,020 |
1,380 |
1,350 |
1,325 |
1,295 |
1,265 |
1,235 |
1,205 |
1,175 |
1,145 |
1,115 |
6,020 |
6,100 |
1,410 |
1,380 |
1,350 |
1,320 |
1,290 |
1,260 |
1,235 |
1,205 |
1,175 |
1,145 |
6,100 |
6,180 |
1,435 |
1,410 |
1,380 |
1,350 |
1,320 |
1,290 |
1,260 |
1,230 |
1,200 |
1,175 |
6,180 |
6,260 |
1,465 |
1,435 |
1,405 |
1,375 |
1,350 |
1,320 |
1,290 |
1,260 |
1,230 |
1,200 |
6,260 |
6,340 |
1,495 |
1,465 |
1,435 |
1,405 |
1,375 |
1,345 |
1,315 |
1,290 |
1,260 |
1,230 |
6,340 |
6,420 |
1,520 |
1,490 |
1,465 |
1,435 |
1,405 |
1,375 |
1,345 |
1,315 |
1,285 |
1,255 |
6,420 |
6,500 |
1,550 |
1,520 |
1,490 |
1,460 |
1,430 |
1,400 |
1,375 |
1,345 |
1,315 |
1,285 |
6,500円 |
1,565 |
1,535 |
1,505 |
1,475 |
1,445 |
1,415 |
1,385 |
1,360 |
1,330 |
1,300 |
|
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 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
7,530円 |
1,925 |
1,895 |
1,865 |
1,835 |
1,805 |
1,775 |
1,745 |
1,720 |
1,690 |
1,660 |
|
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 |
その日の社会保険料控除後の給与の金額 |
第三十八条第一項第一号の規定による税額 |
||||||||||
扶養親族の数 | |||||||||||
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 |
||
11,700円 |
3,595 |
3,565 |
3,535 |
3,505 |
3,475 |
3,445 |
3,415 |
3,390 |
3,360 |
3,330 |
|
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 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
17,250円 |
6,090 |
6,060 |
6,030 |
6,000 |
5,970 |
5,940 |
5,910 |
5,885 |
5,855 |
5,825 |
|
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 |
||||||||||
扶養親族の数が10人をこえる場合には、扶養親族の数が10人の場合の税額から、その10人をこえる1人ごとに12円を控除した金額 | |||||||||||
その者が障害者、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円を、扶養親族である障害者がある場合には、当該障害者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適用がある場合 |
乙 第三十八条第一項第七号ロの規定の適用がある場合 |
||||||||||||||||||||||
扶養親族の数 | ||||||||||||||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人以上 |
||||||||||||||
前月の社会保険料控除後の給与の金額 |
前月の社会保険料控除後の給与の金額 |
|||||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
% |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
0 |
7,500円未満 |
13,300円未満 |
15,800円未満 |
18,300円未満 |
20,800円未満 |
23,300円未満 |
25,800円未満 |
28,100円未満 |
30,400円未満 |
32,600円未満 |
34,800円未満 |
1,000円未満 |
||||||||||||
2 |
7,500 |
7,900 |
13,300 |
14,000 |
15,800 |
16,700 |
18,300 |
19,300 |
20,800 |
21,900 |
23,300 |
24,600 |
25,800 |
27,100 |
28,100 |
29,500 |
30,400 |
31,800 |
32,600 |
34,100 |
34,800 |
36,400 |
1,000 |
2,100 |
4 |
7,900 |
8,300 |
14,000 |
14,800 |
16,700 |
17,600 |
19,300 |
20,400 |
21,900 |
23,100 |
24,600 |
25,900 |
27,100 |
28,500 |
29,500 |
30,900 |
31,800 |
33,300 |
34,100 |
35,800 |
36,400 |
38,200 |
2,100 |
3,300 |
6 |
8,300 |
8,800 |
14,800 |
15,700 |
17,600 |
18,600 |
20,400 |
21,600 |
23,100 |
24,500 |
25,900 |
27,400 |
28,500 |
29,900 |
30,900 |
32,500 |
33,300 |
35,000 |
35,800 |
37,600 |
38,200 |
40,200 |
3,300 |
4,500 |
8 |
8,800 |
9,400 |
15,700 |
16,700 |
18,600 |
19,800 |
21,600 |
22,900 |
24,500 |
26,000 |
27,400 |
28,800 |
29,900 |
31,500 |
32,500 |
34,200 |
35,000 |
36,900 |
37,600 |
39,600 |
40,200 |
42,300 |
4,500 |
6,500 |
10 |
9,400 |
17,600 |
16,700 |
24,100 |
19,800 |
26,800 |
22,900 |
28,800 |
26,000 |
30,700 |
28,800 |
32,700 |
31,500 |
34,900 |
34,200 |
37,200 |
36,900 |
39,500 |
39,600 |
41,900 |
42,300 |
44,200 |
6,500 |
9,300 |
12 |
17,600 |
19,800 |
24,100 |
27,000 |
26,800 |
29,100 |
28,800 |
31,200 |
30,700 |
33,300 |
32,700 |
35,900 |
34,900 |
38,500 |
37,200 |
41,000 |
39,500 |
43,600 |
41,900 |
46,200 |
44,200 |
48,700 |
9,300 |
9,900 |
14 |
19,800 |
26,800 |
27,000 |
31,000 |
29,100 |
32,700 |
31,200 |
34,800 |
33,300 |
37,100 |
35,900 |
39,400 |
38,500 |
41,700 |
41,000 |
44,200 |
43,600 |
46,700 |
46,200 |
49,200 |
48,700 |
51,700 |
9,900 |
14,200 |
16 |
26,800 |
28,800 |
31,000 |
32,100 |
32,700 |
35,800 |
34,800 |
38,300 |
37,100 |
40,800 |
39,400 |
43,300 |
41,700 |
45,800 |
44,200 |
48,300 |
46,700 |
50,800 |
49,200 |
53,300 |
51,700 |
55,000 |
14,200 |
15,000 |
18 |
28,800 |
33,300 |
32,100 |
37,000 |
35,800 |
39,800 |
38,300 |
42,600 |
40,800 |
45,400 |
43,300 |
48,100 |
45,800 |
50,900 |
48,300 |
53,600 |
50,800 |
55,400 |
53,300 |
57,100 |
55,000 |
58,900 |
15,000 |
27,300 |
20 |
33,300 |
51,200 |
37,000 |
55,600 |
39,800 |
57,100 |
42,600 |
58,600 |
45,400 |
60,100 |
48,100 |
61,600 |
50,900 |
63,100 |
53,600 |
64,600 |
55,400 |
66,200 |
57,100 |
68,000 |
58,900 |
70,000 |
27,300 |
28,800 |
22 |
51,200 |
55,400 |
55,600 |
59,100 |
57,100 |
60,800 |
58,600 |
62,400 |
60,100 |
64,000 |
61,600 |
65,600 |
63,100 |
67,400 |
64,600 |
69,600 |
66,200 |
71,700 |
68,000 |
73,900 |
70,000 |
76,100 |
28,800 |
31,700 |
24 |
55,400 |
60,600 |
59,100 |
63,200 |
60,800 |
64,900 |
62,400 |
66,700 |
64,000 |
69,000 |
65,600 |
71,400 |
67,400 |
73,800 |
69,600 |
76,200 |
71,700 |
78,600 |
73,900 |
81,000 |
76,100 |
83,300 |
31,700 |
33,300 |
26 |
60,600 |
84,000 |
63,200 |
88,900 |
64,900 |
91,000 |
66,700 |
93,100 |
69,000 |
95,100 |
71,400 |
97,200 |
73,800 |
99,300 |
76,200 |
101,400 |
78,600 |
103,500 |
81,000 |
105,600 |
83,300 |
107,600 |
33,300 |
45,800 |
28 |
84,000 |
91,700 |
88,900 |
97,000 |
91,000 |
99,200 |
93,100 |
101,500 |
95,100 |
103,800 |
97,200 |
106,100 |
99,300 |
108,300 |
101,400 |
110,600 |
103,500 |
112,900 |
105,600 |
115,200 |
107,600 |
117,400 |
45,800 |
48,000 |
30 |
91,700 |
114,000 |
97,000 |
118,700 |
99,200 |
120,700 |
101,500 |
122,700 |
103,800 |
124,700 |
106,100 |
126,700 |
108,300 |
128,700 |
110,600 |
130,700 |
112,900 |
132,700 |
115,200 |
134,700 |
117,400 |
136,700 |
48,000 |
63,300 |
32 |
114,000 |
123,900 |
118,700 |
129,000 |
120,700 |
131,200 |
122,700 |
133,300 |
124,700 |
135,500 |
126,700 |
137,700 |
128,700 |
139,900 |
130,700 |
142,000 |
132,700 |
144,200 |
134,700 |
146,400 |
136,700 |
148,600 |
63,300 |
66,300 |
34 |
123,900 |
135,700 |
129,000 |
141,300 |
131,200 |
143,700 |
133,300 |
146,000 |
135,500 |
148,400 |
137,700 |
150,800 |
139,900 |
153,200 |
142,000 |
155,600 |
144,200 |
157,900 |
146,400 |
160,300 |
148,600 |
162,700 |
66,300 |
69,500 |
36 |
135,700 |
188,200 |
141,300 |
192,600 |
143,700 |
195,100 |
146,000 |
197,200 |
148,400 |
199,300 |
150,800 |
201,400 |
153,200 |
203,500 |
155,600 |
205,600 |
157,900 |
207,600 |
160,300 |
209,700 |
162,700 |
211,800 |
69,500 |
102,700 |
38 |
188,200 |
205,300 |
192,600 |
210,600 |
195,100 |
212,900 |
197,200 |
215,200 |
199,300 |
217,400 |
201,400 |
219,700 |
203,500 |
222,000 |
205,600 |
224,200 |
207,600 |
226,500 |
209,700 |
228,800 |
211,800 |
231,100 |
102,700 |
107,500 |
40 |
205,300 |
280,700 |
210,600 |
285,300 |
212,900 |
287,300 |
215,200 |
289,300 |
217,400 |
291,300 |
219,700 |
293,300 |
222,000 |
295,300 |
224,200 |
297,300 |
226,500 |
299,300 |
228,800 |
301,300 |
231,100 |
303,300 |
107,500 |
155,900 |
42 |
280,700 |
305,100 |
285,300 |
310,100 |
287,300 |
312,300 |
289,300 |
314,500 |
291,300 |
316,700 |
293,300 |
318,800 |
295,300 |
321,000 |
297,300 |
323,200 |
299,300 |
325,400 |
301,300 |
327,500 |
303,300 |
329,700 |
155,900 |
163,200 |
44 |
305,100 |
334,100 |
310,100 |
339,700 |
312,300 |
342,100 |
314,500 |
344,400 |
316,700 |
346,800 |
318,800 |
349,200 |
321,000 |
351,600 |
323,200 |
354,000 |
325,400 |
356,300 |
327,500 |
358,700 |
329,700 |
361,100 |
163,200 |
171,200 |
46 |
334,100 |
431,300 |
339,700 |
436,100 |
342,100 |
438,200 |
344,400 |
440,300 |
346,800 |
442,400 |
349,200 |
444,400 |
351,600 |
446,500 |
354,000 |
448,600 |
356,300 |
450,700 |
358,700 |
452,800 |
361,100 |
454,900 |
171,200 |
235,200 |
48 |
431,300 |
470,500 |
436,100 |
475,800 |
438,200 |
478,000 |
440,300 |
480,300 |
442,400 |
482,600 |
444,400 |
484,800 |
446,500 |
487,100 |
448,600 |
489,400 |
450,700 |
491,700 |
452,800 |
493,900 |
454,900 |
496,200 |
235,200 |
246,400 |
50 |
470,500円以上 |
475,800円以上 |
478,000円以上 |
480,300円以上 |
482,600円以上 |
484,800円以上 |
487,100円以上 |
489,400円以上 |
491,700円以上 |
493,900円以上 |
496,200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 |
7,000 |
|
1,000 |
2,000 |
50 |
51,000 |
52,000 |
2,550 |
142,000 |
144,000 |
7,100 |
2,000 |
3,000 |
100 |
52,000 |
53,000 |
2,600 |
144,000 |
146,000 |
7,200 |
3,000 |
4,000 |
150 |
53,000 |
54,000 |
2,650 |
146,000 |
148,000 |
7,300 |
4,000 |
5,000 |
200 |
54,000 |
55,000 |
2,700 |
148,000 |
150,000 |
7,400 |
5,000 |
6,000 |
250 |
55,000 |
56,000 |
2,750 |
150,000 |
152,000 |
7,500 |
6,000 |
7,000 |
300 |
56,000 |
57,000 |
2,800 |
152,000 |
154,000 |
7,600 |
7,000 |
8,000 |
350 |
57,000 |
58,000 |
2,850 |
154,000 |
156,000 |
7,700 |
8,000 |
9,000 |
400 |
58,000 |
59,000 |
2,900 |
156,000 |
158,000 |
7,800 |
9,000 |
10,000 |
450 |
59,000 |
60,000 |
2,950 |
158,000 |
160,000 |
7,900 |
10,000 |
11,000 |
500 |
60,000 |
62,000 |
3,000 |
160,000 |
162,000 |
8,000 |
11,000 |
12,000 |
550 |
62,000 |
64,000 |
3,100 |
162,000 |
164,000 |
8,100 |
12,000 |
13,000 |
600 |
64,000 |
66,000 |
3,200 |
164,000 |
166,000 |
8,200 |
13,000 |
14,000 |
650 |
66,000 |
68,000 |
3,300 |
166,000 |
168,000 |
8,300 |
14,000 |
15,000 |
700 |
68,000 |
70,000 |
3,400 |
168,000 |
170,000 |
8,400 |
15,000 |
16,000 |
750 |
70,000 |
72,000 |
3,500 |
170,000 |
172,000 |
8,500 |
16,000 |
17,000 |
800 |
72,000 |
74,000 |
3,600 |
172,000 |
174,000 |
8,600 |
17,000 |
18,000 |
850 |
74,000 |
76,000 |
3,700 |
174,000 |
176,000 |
8,700 |
18,000 |
19,000 |
900 |
76,000 |
78,000 |
3,800 |
176,000 |
178,000 |
8,800 |
19,000 |
20,000 |
950 |
78,000 |
80,000 |
3,900 |
178,000 |
180,000 |
8,900 |
20,000 |
21,000 |
1,000 |
80,000 |
82,000 |
4,000 |
180,000 |
184,000 |
9,000 |
21,000 |
22,000 |
1,050 |
82,000 |
84,000 |
4,100 |
184,000 |
188,000 |
9,200 |
22,000 |
23,000 |
1,100 |
84,000 |
86,000 |
4,200 |
188,000 |
192,000 |
9,400 |
23,000 |
24,000 |
1,150 |
86,000 |
88,000 |
4,300 |
192,000 |
196,000 |
9,600 |
24,000 |
25,000 |
1,200 |
88,000 |
90,000 |
4,400 |
196,000 |
200,000 |
9,800 |
25,000 |
26,000 |
1,250 |
90,000 |
92,000 |
4,500 |
200,000 |
204,000 |
10,000 |
26,000 |
27,000 |
1,300 |
92,000 |
94,000 |
4,600 |
204,000 |
208,000 |
10,300 |
27,000 |
28,000 |
1,350 |
94,000 |
96,000 |
4,700 |
208,000 |
212,000 |
10,600 |
28,000 |
29,000 |
1,400 |
96,000 |
98,000 |
4,800 |
212,000 |
216,000 |
10,900 |
29,000 |
30,000 |
1,450 |
98,000 |
100,000 |
4,900 |
216,000 |
220,000 |
11,200 |
30,000 |
31,000 |
1,500 |
100,000 |
102,000 |
5,000 |
220,000 |
224,000 |
11,500 |
31,000 |
32,000 |
1,550 |
102,000 |
104,000 |
5,100 |
224,000 |
228,000 |
11,800 |
32,000 |
33,000 |
1,600 |
104,000 |
106,000 |
5,200 |
228,000 |
232,000 |
12,100 |
33,000 |
34,000 |
1,650 |
106,000 |
108,000 |
5,300 |
232,000 |
236,000 |
12,400 |
34,000 |
35,000 |
1,700 |
108,000 |
110,000 |
5,400 |
236,000 |
240,000 |
12,700 |
35,000 |
36,000 |
1,750 |
110,000 |
112,000 |
5,500 |
240,000 |
244,000 |
13,000 |
36,000 |
37,000 |
1,800 |
112,000 |
114,000 |
5,600 |
244,000 |
248,000 |
13,300 |
37,000 |
38,000 |
1,850 |
114,000 |
116,000 |
5,700 |
248,000 |
252,000 |
13,600 |
38,000 |
39,000 |
1,900 |
116,000 |
118,000 |
5,800 |
252,000 |
256,000 |
13,900 |
39,000 |
40,000 |
1,950 |
118,000 |
120,000 |
5,900 |
256,000 |
260,000 |
14,200 |
40,000 |
41,000 |
2,000 |
120,000 |
122,000 |
6,000 |
260,000 |
264,000 |
14,500 |
41,000 |
42,000 |
2,050 |
122,000 |
124,000 |
6,100 |
264,000 |
268,000 |
14,800 |
42,000 |
43,000 |
21,00 |
124,000 |
126,000 |
6,200 |
268,000 |
272,000 |
15,100 |
43,000 |
44,000 |
2,150 |
126,000 |
128,000 |
6,300 |
272,000 |
276,000 |
15,400 |
44,000 |
45,000 |
2,200 |
128,000 |
130,000 |
6,400 |
276,000 |
280,000 |
15,700 |
45,000 |
46,000 |
2,250 |
130,000 |
132,000 |
6,500 |
280,000 |
284,000 |
16,000 |
46,000 |
47,000 |
2,300 |
132,000 |
134,000 |
6,600 |
284,000 |
288,000 |
16,300 |
47,000 |
48,000 |
2,350 |
134,000 |
136,000 |
6,700 |
288,000 |
292,000 |
16,600 |
48,000 |
49,000 |
2,400 |
136,000 |
138,000 |
6,800 |
292,000 |
296,000 |
16,900 |
49,000 |
50,000 |
2,450 |
138,000 |
140,000 |
6,900 |
296,000 |
300,000 |
17,200 |
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 |
17,500 |
540,000 |
546,000 |
39,000 |
860,000 |
868,000 |
71,000 |
304,000 |
308,000 |
17,800 |
546,000 |
552,000 |
39,600 |
868,000 |
876,000 |
71,800 |
308,000 |
312,000 |
18,100 |
552,000 |
558,000 |
40,200 |
876,000 |
884,000 |
72,600 |
312,000 |
316,000 |
18,400 |
558,000 |
564,000 |
40,800 |
884,000 |
892,000 |
73,400 |
316,000 |
320,000 |
18,700 |
564,000 |
570,000 |
41,400 |
892,000 |
900,000 |
74,200 |
320,000 |
324,000 |
19,000 |
570,000 |
576,000 |
42,000 |
900,000 |
908,000 |
75,000 |
324,000 |
328,000 |
19,300 |
576,000 |
582,000 |
42,600 |
908,000 |
916,000 |
75,800 |
328,000 |
332,000 |
19,600 |
582,000 |
558,000 |
43,200 |
916,000 |
924,000 |
76,600 |
332,000 |
336,000 |
19,900 |
558,000 |
594,000 |
43,800 |
924,000 |
932,000 |
77,400 |
336,000 |
340,000 |
20,200 |
594,000 |
600,000 |
44,400 |
932,000 |
940,000 |
78,200 |
340,000 |
344,000 |
20,500 |
600,000 |
606,000 |
45,000 |
940,000 |
948,000 |
79,000 |
344,000 |
348,000 |
20,800 |
606,000 |
612,000 |
45,600 |
948,000 |
956,000 |
79,800 |
348,000 |
352,000 |
21,100 |
612,000 |
618,000 |
46,200 |
956,000 |
964,000 |
80,600 |
352,000 |
356,000 |
21,400 |
618,000 |
624,000 |
46,800 |
964,000 |
972,000 |
81,400 |
356,000 |
360,000 |
21,700 |
624,000 |
630,000 |
47,400 |
972,000 |
980,000 |
82,200 |
360,000 |
364,000 |
22,000 |
630,000 |
636,000 |
48,000 |
980,000 |
988,000 |
83,000 |
364,000 |
368,000 |
22,300 |
636,000 |
642,000 |
48,600 |
988,000 |
996,000 |
83,800 |
368,000 |
372,000 |
22,600 |
642,000 |
648,000 |
49,200 |
996,000 |
1,004,000 |
84,600 |
372,000 |
376,000 |
22,900 |
648,000 |
654,000 |
49,800 |
1,004,000 |
1,012,000 |
85,500 |
376,000 |
380,000 |
23,200 |
654,000 |
660,000 |
50,400 |
1,012,000 |
1,020,000 |
86,500 |
380,000 |
384,000 |
23,500 |
660,000 |
666,000 |
51,000 |
1,020,000 |
1,028,000 |
87,500 |
384,000 |
388,000 |
23,800 |
666,000 |
672,000 |
51,600 |
1,028,000 |
1,036,000 |
88,500 |
388,000 |
392,000 |
24,100 |
672,000 |
678,000 |
52,200 |
1,036,000 |
1,044,000 |
89,500 |
392,000 |
396,000 |
24,400 |
678,000 |
684,000 |
52,800 |
1,044,000 |
1,052,000 |
90,500 |
396,000 |
400,000 |
24,700 |
684,000 |
690,000 |
53,400 |
1,052,000 |
1,060,000 |
91,500 |
400,000 |
404,000 |
25,000 |
690,000 |
696,000 |
54,000 |
1,060,000 |
1,068,000 |
92,500 |
404,000 |
408,000 |
25,400 |
696,000 |
702,000 |
54,600 |
1,068,000 |
1,076,000 |
93,500 |
408,000 |
412,000 |
25,800 |
702,000 |
708,000 |
55,200 |
1,076,000 |
1,084,000 |
94,500 |
412,000 |
416,000 |
26,200 |
708,000 |
714,000 |
55,800 |
1,084,000 |
1,092,000 |
95,500 |
416,000 |
420,000 |
26,600 |
714,000 |
720,000 |
56,400 |
1,092,000 |
1,100,000 |
96,500 |
420,000 |
426,000 |
27,000 |
720,000 |
726,000 |
57,000 |
1,100,000 |
1,108,000 |
97,500 |
426,000 |
432,000 |
27,600 |
726,000 |
732,000 |
57,600 |
1,108,000 |
1,116,000 |
98,500 |
432,000 |
438,000 |
28,200 |
732,000 |
738,000 |
58,200 |
1,116,000 |
1,124,000 |
99,500 |
438,000 |
444,000 |
28,800 |
738,000 |
744,000 |
58,800 |
1,124,000 |
1,132,000 |
100,500 |
444,000 |
450,000 |
29,400 |
744,000 |
750,000 |
59,400 |
1,132,000 |
1,140,000 |
101,500 |
450,000 |
456,000 |
30,000 |
750,000 |
756,000 |
60,000 |
1,140,000 |
1,148,000 |
102,500 |
456,000 |
462,000 |
30,600 |
756,000 |
762,000 |
60,600 |
1,148,000 |
1,156,000 |
103,500 |
462,000 |
468,000 |
31,200 |
762,000 |
768,000 |
61,200 |
1,156,000 |
1,164,000 |
104,500 |
468,000 |
474,000 |
31,800 |
768,000 |
774,000 |
61,800 |
1,164,000 |
1,172,000 |
105,500 |
474,000 |
480,000 |
32,400 |
774,000 |
780,000 |
62,400 |
1,172,000 |
1,180,000 |
106,500 |
480,000 |
486,000 |
33,000 |
780,000 |
788,000 |
63,000 |
1,180,000 |
1,188,000 |
107,500 |
486,000 |
492,000 |
33,600 |
788,000 |
796,000 |
63,800 |
1,188,000 |
1,196,000 |
108,500 |
492,000 |
498,000 |
34,200 |
796,000 |
804,000 |
64,600 |
1,196,000 |
1,204,000 |
109,500 |
498,000 |
504,000 |
34,800 |
804,000 |
812,000 |
65,400 |
1,204,000 |
1,212,000 |
110,500 |
504,000 |
510,000 |
35,400 |
812,000 |
820,000 |
66,200 |
1,212,000 |
1,220,000 |
111,500 |
510,000 |
516,000 |
36,000 |
820,000 |
828,000 |
67,000 |
1,220,000 |
1,228,000 |
112,500 |
516,000 |
522,000 |
36,600 |
828,000 |
836,000 |
67,800 |
1,228,000 |
1,236,000 |
113,500 |
522,000 |
528,000 |
37,200 |
836,000 |
844,000 |
68,600 |
1,236,000 |
1,244,000 |
114,500 |
528,000 |
534,000 |
37,800 |
844,000 |
852,000 |
69,400 |
1,244,000 |
1,252,000 |
115,500 |
534,000 |
540,000 |
38,400 |
852,000 |
860,000 |
70,200 |
1,252,000 |
1,260,000 |
116,500 |
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 |
1,260,000 |
1,268,000 |
117,500 |
1,650,000 |
1,660,000 |
166,250 |
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165,000円を控除した金額 |
1,268,000 |
1,276,000 |
118,500 |
1,660,000 |
1,670,000 |
167,500 |
|||
1,276,000 |
1,284,000 |
119,500 |
1,670,000 |
1,680,000 |
168,750 |
|||
1,284,000 |
1,292,000 |
120,500 |
1,680,000 |
1,690,000 |
170,000 |
|||
1,292,000 |
1,300,000 |
121,500 |
1,690,000 |
1,700,000 |
171,250 |
|||
1,300,000 |
1,310,000 |
122,500 |
1,700,000 |
1,710,000 |
172,500 |
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290,000円を控除した金額 |
1,310,000 |
1,320,000 |
123,750 |
1,710,000 |
1,720,000 |
173,750 |
|||
1,320,000 |
1,330,000 |
125,000 |
1,720,000 |
1,730,000 |
175,000 |
|||
1,330,000 |
1,340,000 |
126,250 |
1,730,000 |
1,740,000 |
176,250 |
|||
1,340,000 |
1,350,000 |
127,500 |
1,740,000 |
1,750,000 |
177,500 |
|||
1,350,000 |
1,360,000 |
128,750 |
1,750,000 |
1,760,000 |
178,750 |
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490,000円を控除した金額 |
1,360,000 |
1,370,000 |
130,000 |
1,760,000 |
1,770,000 |
180,000 |
|||
1,370,000 |
1,380,000 |
131,250 |
1,770,000 |
1,780,000 |
181,250 |
|||
1,380,000 |
1,390,000 |
132,500 |
1,780,000 |
1,790,000 |
182,500 |
|||
1,390,000 |
1,400,000 |
133,750 |
1,790,000 |
1,800,000 |
183,750 |
|||
1,400,000 |
1,410,000 |
135,000 |
1,800,000 |
1,810,000 |
185,000 |
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790,000円を控除した金額 |
1,410,000 |
1,420,000 |
136,250 |
1,810,000 |
1,820,000 |
186,250 |
|||
1,420,000 |
1,430,000 |
137,500 |
1,820,000 |
1,830,000 |
187,500 |
|||
1,430,000 |
1,440,000 |
138,750 |
1,830,000 |
1,840,000 |
188,750 |
|||
1,44,000 |
1,450,000 |
140,000 |
1,840,000 |
1,850,000 |
190,000 |
|||
1,450,000 |
1,460,000 |
141,250 |
1,850,000 |
1,860,000 |
191,250 |
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1,290,000円を控除した金額 |
1,460,000 |
1,470,000 |
142,500 |
1,860,000 |
1,870,000 |
192,500 |
|||
1,470,000 |
1,480,000 |
143,750 |
1,870,000 |
1,880,000 |
193,750 |
|||
1,480,000 |
1,490,000 |
145,000 |
1,880,000 |
1,890,000 |
195,000 |
|||
1,490,000 |
1,500,000 |
146,250 |
1,890,000 |
1,900,000 |
196,250 |
|||
1,500,000 |
1,510,000 |
147,500 |
1,900,000 |
1,910,000 |
197,500 |
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2,290,000円を控除した金額 |
1,510,000 |
1,520,000 |
148,750 |
1,910,000 |
1,920,000 |
198,750 |
|||
1,520,000 |
1,530,000 |
150,000 |
1,920,000 |
1,930,000 |
200,000 |
|||
1,53,0000 |
1,540,000 |
151,250 |
1,930,000 |
1,940,000 |
201,250 |
|||
1,540,000 |
1,550,000 |
152,500 |
1,940,000 |
1,950,000 |
202,500 |
|||
1,550,000 |
1,560,000 |
153,750 |
1,950,000 |
1,960,000 |
203,750 |
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3,790,000円を控除した金額 |
1,560,000 |
1,570,000 |
155,000 |
1,960,000 |
1,970,000 |
205,000 |
|||
1,570,000 |
1,580,000 |
156,250 |
1,970,000 |
1,980,000 |
206,250 |
|||
1,580,000 |
1,590,000 |
157,500 |
1,980,000 |
1,990,000 |
207,500 |
|||
1,590,000 |
1,600,000 |
158,750 |
1,990,000 |
2,000,000 |
208,750 |
|||
1,600,000 |
1,610,000 |
160,000 |
2,000,000 |
3,000,000 |
退職所得の特別控除の金額に15%を乗じて算出した金額から90,000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6,290,000円を控除した金額 |
|
1,610,000 |
1,620,000 |
161,250 |
||||||
1,620,000 |
1,630,000 |
162,500 |
||||||
1,630,000 |
1,640,000 |
163,750 |
||||||
1,640,000 |
1,650,000 |
165,000 |
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 |
円 |
円 |
円 |
円 |
500円未満 |
0 |
25,000 |
25,500 |
2,500 |
70,000 |
71,000 |
7,000 |
150,000 |
152,000 |
17,500 |
|
500 |
1,000 |
50 |
25,500 |
26,000 |
2,550 |
71,000 |
72,000 |
7,100 |
152,000 |
154,000 |
17,800 |
1,000 |
1,500 |
100 |
26,000 |
26,500 |
2,600 |
72,000 |
73,000 |
7,200 |
154,000 |
156,000 |
18,100 |
1,500 |
2,000 |
150 |
26,500 |
27,000 |
2,650 |
73,000 |
74,000 |
7,300 |
156,000 |
158,000 |
18,400 |
2,000 |
2,500 |
200 |
27,000 |
27,500 |
2,700 |
74,000 |
75,000 |
7,400 |
158,000 |
160,000 |
18,700 |
2,500 |
3,000 |
250 |
27,500 |
28,000 |
2,750 |
75,000 |
76,000 |
7,500 |
160,000 |
162,000 |
19,000 |
3,000 |
3,500 |
300 |
28,000 |
28,500 |
2,800 |
76,000 |
77,000 |
7,600 |
162,000 |
164,000 |
19,300 |
3,500 |
4,000 |
350 |
28,500 |
29,000 |
2,850 |
77,000 |
78,000 |
7,700 |
164,000 |
166,000 |
19,600 |
4,000 |
4,500 |
400 |
29,000 |
29,500 |
2,900 |
78,000 |
79,000 |
7,800 |
166,000 |
168,000 |
19,900 |
4,500 |
5,000 |
450 |
29,500 |
30,000 |
2,950 |
79,000 |
80,000 |
7,900 |
168,000 |
170,000 |
20,200 |
5,000 |
5,500 |
500 |
30,000 |
31,000 |
3,000 |
80,000 |
81,000 |
8,000 |
170,000 |
172,000 |
20,500 |
5,500 |
6,000 |
550 |
31,000 |
32,000 |
3,100 |
81,000 |
82,000 |
8,100 |
172,000 |
174,000 |
20,800 |
6,000 |
6,500 |
600 |
32,000 |
33,000 |
3,200 |
82,000 |
83,000 |
8,200 |
174,000 |
176,000 |
21,100 |
6,500 |
7,000 |
650 |
33,000 |
34,000 |
3,300 |
83,000 |
84,000 |
8,300 |
176,000 |
178,000 |
21,400 |
7,000 |
7,500 |
700 |
34,000 |
35,000 |
3,400 |
84,000 |
85,000 |
8,400 |
178,000 |
180,000 |
21,700 |
7,500 |
8,000 |
750 |
35,000 |
36,000 |
3,500 |
85,000 |
86,000 |
8,500 |
180,000 |
182,000 |
22,000 |
8,000 |
8,500 |
800 |
36,000 |
37,000 |
3,600 |
86,000 |
87,000 |
8,600 |
182,000 |
184,000 |
22,300 |
8,500 |
9,000 |
850 |
37,000 |
38,000 |
3,700 |
87,000 |
88,000 |
8,700 |
184,000 |
186,000 |
22,600 |
9,000 |
9,500 |
900 |
38,000 |
39,000 |
3,800 |
88,000 |
89,000 |
8,800 |
186,000 |
188,000 |
22,900 |
9,500 |
10,000 |
950 |
39,000 |
40,000 |
3,900 |
89,000 |
90,000 |
8,900 |
188,000 |
190,000 |
23,200 |
10,000 |
10,500 |
1,000 |
40,000 |
41,000 |
4,000 |
90,000 |
92,000 |
9,000 |
190,000 |
192,000 |
23,500 |
10,500 |
11,000 |
1,050 |
41,000 |
42,000 |
4,100 |
92,000 |
94,000 |
9,200 |
192,000 |
194,000 |
23,800 |
11,000 |
11,500 |
1,100 |
42,000 |
43,000 |
4,200 |
94,000 |
96,000 |
9,400 |
194,000 |
196,000 |
24,100 |
11,500 |
12,000 |
1,150 |
43,000 |
44,000 |
4,300 |
96,000 |
98,000 |
9,600 |
196,000 |
198,000 |
24,400 |
12,000 |
12,500 |
1,200 |
44,000 |
45,000 |
4,400 |
98,000 |
100,000 |
9,800 |
198,000 |
200,000 |
24,700 |
12,500 |
13,000 |
1,250 |
45,000 |
46,000 |
4,500 |
100,000 |
102,000 |
10,000 |
200,000 |
202,000 |
25,000 |
13,000 |
13,500 |
1,300 |
46,000 |
47,000 |
4,600 |
102,000 |
104,000 |
10,300 |
202,000 |
204,000 |
25,400 |
13,500 |
14,000 |
1,350 |
47,000 |
48,000 |
4,700 |
104,000 |
106,000 |
10,600 |
204,000 |
206,000 |
25,800 |
14,000 |
14,500 |
1,400 |
48,000 |
49,000 |
4,800 |
106,000 |
108,000 |
10,900 |
206,000 |
208,000 |
26,200 |
14,500 |
15,000 |
1,450 |
49,000 |
50,000 |
4,900 |
108,000 |
110,000 |
11,200 |
208,000 |
210,000 |
26,600 |
15,000 |
15,500 |
1,500 |
50,000 |
51,000 |
5,000 |
110,000 |
112,000 |
11,500 |
210,000 |
213,000 |
27,000 |
15,500 |
16,000 |
1,550 |
51,000 |
52,000 |
5,100 |
112,000 |
114,000 |
11,800 |
213,000 |
216,000 |
27,600 |
16,000 |
16,500 |
1,600 |
52,000 |
53,000 |
5,200 |
114,000 |
116,000 |
12,100 |
216,000 |
219,000 |
28,200 |
16,500 |
17,000 |
1,650 |
53,000 |
54,000 |
5,300 |
116,000 |
118,000 |
12,400 |
219,000 |
222,000 |
28,800 |
17,000 |
17,500 |
1,700 |
54,000 |
55,000 |
5,400 |
118,000 |
120,000 |
12,700 |
222,000 |
225,000 |
29,400 |
17,500 |
18,000 |
1,750 |
55,000 |
56,000 |
5,500 |
120,000 |
122,000 |
13,000 |
225,000 |
228,000 |
30,000 |
18,000 |
18,500 |
1,800 |
56,000 |
57,000 |
5,600 |
122,000 |
124,000 |
13,300 |
228,000 |
231,000 |
30,600 |
18,500 |
19,000 |
1,850 |
57,000 |
58,000 |
5,700 |
124,000 |
126,000 |
13,600 |
231,000 |
234,000 |
31,200 |
19,000 |
19,500 |
1,900 |
58,000 |
59,000 |
5,800 |
126,000 |
128,000 |
13,900 |
234,000 |
237,000 |
31,800 |
19,500 |
20,000 |
1,950 |
59,000 |
60,000 |
5,900 |
128,000 |
130,000 |
14,200 |
237,000 |
240,000 |
32,400 |
20,000 |
20,500 |
2,000 |
60,000 |
61,000 |
6,000 |
130,000 |
132,000 |
14,500 |
240,000 |
243,000 |
33,000 |
20,500 |
21,000 |
2,050 |
61,000 |
62,000 |
6,100 |
132,000 |
134,000 |
14,800 |
243,000 |
246,000 |
33,600 |
21,000 |
21,500 |
2,100 |
62,000 |
63,000 |
6,200 |
134,000 |
136,000 |
15,100 |
246,000 |
249,000 |
34,200 |
21,500 |
22,000 |
2,150 |
63,000 |
64,000 |
6,300 |
136,000 |
138,000 |
15,400 |
249,000 |
252,000 |
34,800 |
22,000 |
22,500 |
2,200 |
64,000 |
65,000 |
6,400 |
138,000 |
140,000 |
15,700 |
252,000 |
255,000 |
35,400 |
22,500 |
23,000 |
2,250 |
65,000 |
66,000 |
6,500 |
140,000 |
142,000 |
16,000 |
255,000 |
258,000 |
36,000 |
23,000 |
23,500 |
2,300 |
66,000 |
67,000 |
6,600 |
142,000 |
144,000 |
16,300 |
258,000 |
261,000 |
36,600 |
23,500 |
24,000 |
2,350 |
67,000 |
68,000 |
6,700 |
144,000 |
146,000 |
16,600 |
261,000 |
264,000 |
37,200 |
24,000 |
24,500 |
2,400 |
68,000 |
69,000 |
6,800 |
146,000 |
148,000 |
16,900 |
264,000 |
267,000 |
37,800 |
24,500 |
25,000 |
2,450 |
69,000 |
70,000 |
6,900 |
148,000 |
150,000 |
17,200 |
267,000 |
270,000 |
38,400 |
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 |
円 |
円 |
円 |
円 |
270,000 |
273,000 |
39,000 |
430,000 |
434,000 |
71,000 |
630,000 |
635,000 |
117,500 |
880,000 |
885,000 |
180,000 |
273,000 |
276,000 |
39,600 |
434,000 |
438,000 |
71,800 |
635,000 |
640,000 |
118,750 |
885,000 |
890,000 |
181,250 |
276,000 |
279,000 |
40,200 |
438,000 |
442,000 |
72,600 |
640,000 |
645,000 |
120,000 |
890,000 |
895,000 |
182,500 |
279,000 |
282,000 |
40,800 |
442,000 |
446,000 |
73,400 |
645,000 |
650,000 |
121,250 |
895,000 |
900,000 |
183,750 |
282,000 |
285,000 |
41,400 |
446,000 |
450,000 |
74,200 |
650,000 |
655,000 |
122,500 |
900,000 |
905,000 |
185,000 |
285,000 |
288,000 |
42,000 |
450,000 |
454,000 |
75,000 |
655,000 |
660,000 |
123,750 |
905,000 |
910,000 |
186,250 |
288,000 |
291,000 |
42,600 |
454,000 |
458,000 |
75,800 |
660,000 |
665,000 |
125,000 |
910,000 |
915,000 |
187,500 |
291,000 |
294,000 |
43,200 |
458,000 |
462,000 |
76,600 |
665,000 |
670,000 |
126,250 |
915,000 |
920,000 |
188,750 |
294,000 |
297,000 |
43,800 |
462,000 |
466,000 |
77,400 |
670,000 |
675,000 |
127,500 |
920,000 |
925,000 |
190,000 |
297,000 |
300,000 |
44,400 |
466,000 |
470,000 |
78,200 |
675,000 |
680,000 |
128,750 |
925,000 |
930,000 |
191,250 |
300,000 |
303,000 |
45,000 |
470,000 |
474,000 |
79,000 |
680,000 |
685,000 |
130,000 |
930,000 |
935,000 |
192,500 |
303,000 |
306,000 |
45,600 |
474,000 |
478,000 |
79,800 |
685,000 |
690,000 |
131,250 |
935,000 |
940,000 |
193,750 |
306,000 |
309,000 |
46,200 |
478,000 |
482,000 |
80,600 |
690,000 |
695,000 |
132,500 |
940,000 |
945,000 |
195,000 |
309,000 |
312,000 |
46,800 |
482,000 |
486,000 |
81,400 |
695,000 |
700,000 |
133,750 |
945,000 |
950,000 |
196,250 |
312,000 |
315,000 |
47,400 |
486,000 |
490,000 |
82,200 |
700,000 |
705,000 |
135,000 |
950,000 |
955,000 |
197,500 |
315,000 |
318,000 |
48,000 |
490,000 |
494,000 |
83,000 |
705,000 |
710,000 |
136,250 |
955,000 |
960,000 |
198,750 |
318,000 |
321,000 |
48,600 |
494,000 |
498,000 |
83,800 |
710,000 |
715,000 |
137,500 |
960,000 |
965,000 |
200,000 |
321,000 |
324,000 |
49,200 |
498,000 |
502,000 |
84,600 |
715,000 |
720,000 |
138,750 |
965,000 |
970,000 |
201,250 |
324,000 |
327,000 |
49,800 |
502,000 |
506,000 |
85,500 |
720,000 |
725,000 |
140,000 |
970,000 |
975,000 |
202,500 |
327,000 |
330,000 |
50,400 |
506,000 |
510,000 |
86,500 |
725,000 |
730,000 |
141,250 |
975,000 |
980,000 |
203,750 |
330,000 |
333,000 |
51,000 |
510,000 |
514,000 |
87,500 |
730,000 |
735,000 |
142,500 |
980,000 |
985,000 |
205,000 |
333,000 |
336,000 |
51,600 |
514,000 |
518,000 |
88,500 |
735,000 |
740,000 |
143,750 |
985,000 |
990,000 |
206,250 |
336,000 |
339,000 |
52,200 |
518,000 |
522,000 |
89,500 |
740,000 |
745,000 |
145,000 |
990,000 |
995,000 |
207,500 |
339,000 |
342,000 |
52,800 |
522,000 |
526,000 |
90,500 |
745,000 |
750,000 |
146,250 |
995,0000 |
1,000,000 |
208,750 |
342,000 |
345,000 |
53,400 |
526,000 |
530,000 |
91,500 |
750,000 |
755,000 |
147,500 |
|||
345,000 |
348,000 |
54,000 |
530,000 |
534,000 |
92,500 |
755,000 |
760,000 |
148,750 |
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90,000円を控除した金額 |
348,000 |
351,000 |
54,600 |
534,000 |
538,000 |
93,500 |
760,000 |
765,000 |
150,000 |
|||
351,000 |
354,000 |
55,200 |
538,000 |
542,000 |
94,500 |
765,000 |
770,000 |
151,250 |
|||
354,000 |
357,000 |
55,800 |
542,000 |
546,000 |
95,500 |
770,000 |
775,000 |
152,500 |
|||
357,000 |
360,000 |
56,400 |
546,000 |
550,000 |
96,500 |
775,000 |
780,000 |
153,750 |
|||
360,000 |
363,000 |
57,000 |
550,000 |
554,000 |
97,500 |
780,000 |
785,000 |
155,000 |
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165,000円を控除した金額 |
363,000 |
366,000 |
57,600 |
554,000 |
558,000 |
98,500 |
785,000 |
790,000 |
156,250 |
|||
366,000 |
369,000 |
58,200 |
558,000 |
562,000 |
99,500 |
790,000 |
795,000 |
157,500 |
|||
369,000 |
372,000 |
58,800 |
562,000 |
566,000 |
100,500 |
795,000 |
800,000 |
158,750 |
|||
372,000 |
375,000 |
59,400 |
566,000 |
570,000 |
101,500 |
800,000 |
805,000 |
160,000 |
|||
375,000 |
378,000 |
60,000 |
570,000 |
574,000 |
102,500 |
805,000 |
810,000 |
161,250 |
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290,000円を控除した金額 |
378,000 |
381,000 |
60,600 |
574,000 |
578,000 |
103,500 |
810,000 |
815,000 |
162,500 |
|||
381,000 |
384,000 |
61,200 |
578,000 |
582,000 |
104,500 |
815,000 |
820,000 |
163,750 |
|||
384,000 |
387,000 |
61,800 |
582,000 |
586,000 |
105,500 |
820,000 |
825,000 |
165,000 |
|||
387,000 |
390,000 |
62,400 |
586,000 |
590,000 |
106,500 |
825,000 |
830,000 |
166,250 |
|||
390,000 |
394,000 |
63,000 |
590,000 |
594,000 |
107,500 |
830,000 |
835,000 |
167,500 |
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490,000円を控除した金額 |
394,000 |
398,000 |
63,800 |
594,000 |
598,000 |
108,500 |
835,000 |
840,000 |
168,750 |
|||
398,000 |
402,000 |
64,600 |
598,000 |
602,000 |
109,500 |
840,000 |
845,000 |
170,000 |
|||
402,000 |
406,000 |
65,400 |
602,000 |
606,000 |
110,500 |
845,000 |
850,000 |
171,250 |
|||
406,000 |
410,000 |
66,200 |
606,000 |
610,000 |
111,500 |
850,000 |
855,000 |
172,500 |
|||
410,000 |
414,000 |
67,000 |
610,000 |
614,000 |
112,500 |
855,000 |
860,000 |
173,750 |
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790,000円を控除した金額 |
414,000 |
418,000 |
67,800 |
614,000 |
618,000 |
113,500 |
860,000 |
865,000 |
175,000 |
|||
418,000 |
422,000 |
68,600 |
618,000 |
622,000 |
114,500 |
865,000 |
870,000 |
176,250 |
|||
422,000 |
426,000 |
69,400 |
622,000 |
626,000 |
115,500 |
870,000 |
875,000 |
177,500 |
|||
426,000 |
430,000 |
70,200 |
626,000 |
630,000 |
116,500 |
875,000 |
880,000 |
178,750 |
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1,290,000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2,290,000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3,790,000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6,290,000円を控除した金額 |
|
その者が障害者、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円を、扶養親族である障害者がある場合には、当該障害者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 |
条項 |
読み替えられる規定 |
読み替える規定 |
第十一条の八第一項第一号 |
七万円 |
六万五千円 |
第十一条の八第一項第二号 |
三万円 |
二万八千七百五十円(扶養親族が三人をこえる場合には、そのこえる扶養親族については、一人ごとに二万六千二百五十円) |
第十一条の八第二項第一号 |
七万円 |
六万五千円 |
第十一条の八第二項第二号 |
三万円 |
二万八千七百五十円(第四順位以下の扶養親族については、二万六千二百五十円) |
第三十八条の二第一項各号 |
別表第五 |
所得税法の一部を改正する法律(昭和三十四年法律第七十九号)附則別表第三 |
第四十条第一項第二号 |
別表第六に掲げる税額 |
所得税法の一部を改正する法律(昭和三十四年法律第七十九号)附則別表第四に掲げる税額 |
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 |
2,500 |
10 |
70,000 |
71,000 |
7,200 |
10 |
|
500 |
1,000 |
50 |
10 |
25,500 |
26,000 |
2,550 |
10 |
71,000 |
72,000 |
7,310 |
10 |
1,000 |
1,500 |
100 |
10 |
26,000 |
26,500 |
2,600 |
10 |
72,000 |
73,000 |
7,420 |
10 |
1,500 |
2,000 |
150 |
10 |
26,500 |
27,000 |
2,650 |
10 |
73,000 |
74,000 |
7,530 |
10 |
2,000 |
2,500 |
200 |
10 |
27,000 |
27,500 |
2,700 |
10 |
74,000 |
75,000 |
7,640 |
10 |
2,500 |
3,000 |
250 |
10 |
27,500 |
28,000 |
2,750 |
10 |
75,000 |
76,000 |
7,750 |
10 |
3,000 |
3,500 |
300 |
10 |
28,000 |
28,500 |
2,800 |
10 |
76,000 |
77,000 |
7,860 |
10 |
3,500 |
4,000 |
350 |
10 |
28,500 |
29,000 |
2,850 |
10 |
77,000 |
78,000 |
7,970 |
10 |
4,000 |
4,500 |
400 |
10 |
29,000 |
29,500 |
2,900 |
10 |
78,000 |
79,000 |
8,080 |
10 |
4,500 |
5,000 |
450 |
10 |
29,500 |
30,000 |
2,950 |
10 |
79,000 |
80,000 |
8,190 |
10 |
5,000 |
5,500 |
500 |
10 |
30,000 |
31,000 |
3,000 |
10 |
80,000 |
81,000 |
8,300 |
10 |
5,500 |
6,000 |
550 |
10 |
31,000 |
32,000 |
3,100 |
10 |
81,000 |
82,000 |
8,410 |
10 |
6,000 |
6,500 |
600 |
10 |
32,000 |
33,000 |
3,200 |
10 |
82,000 |
83,000 |
8,520 |
10 |
6,500 |
7,000 |
650 |
10 |
33,000 |
34,000 |
3,300 |
10 |
83,000 |
84,000 |
8,630 |
10 |
7,000 |
7,500 |
700 |
10 |
34,000 |
35,000 |
3,400 |
10 |
84,000 |
85,000 |
8,740 |
10 |
7,500 |
8,000 |
750 |
10 |
35,000 |
36,000 |
3,500 |
10 |
85,000 |
86,000 |
8,850 |
10 |
8,000 |
8,500 |
800 |
10 |
36,000 |
37,000 |
3,600 |
10 |
86,000 |
87,000 |
8,960 |
10 |
8,500 |
9,000 |
850 |
10 |
37,000 |
38,000 |
3,700 |
10 |
87,000 |
88,000 |
9,070 |
10 |
9,000 |
9,500 |
900 |
10 |
38,000 |
39,000 |
3,800 |
10 |
88,000 |
89,000 |
9,180 |
10 |
9,500 |
10,000 |
950 |
10 |
39,000 |
40,000 |
3,900 |
10 |
89,000 |
90,000 |
9,290 |
10 |
10,000 |
10,500 |
1,000 |
10 |
40,000 |
41,000 |
4,000 |
10 |
90,000 |
92,000 |
9,400 |
10 |
10,500 |
11,000 |
1,050 |
10 |
41,000 |
42,000 |
4,100 |
10 |
92,000 |
94,000 |
9,620 |
10 |
11,000 |
11,500 |
1,100 |
10 |
42,000 |
43,000 |
4,200 |
10 |
94,000 |
96,000 |
9,840 |
10 |
11,500 |
12,000 |
1,150 |
10 |
43,000 |
44,000 |
4,300 |
10 |
96,000 |
98,000 |
10,060 |
10 |
12,000 |
12,500 |
1,200 |
10 |
44,000 |
45,000 |
4,400 |
10 |
98,000 |
100,000 |
10,280 |
10 |
12,500 |
13,000 |
1,250 |
10 |
45,000 |
46,000 |
4,500 |
10 |
100,000 |
102,000 |
10,500 |
10 |
13,000 |
13,500 |
1,300 |
10 |
46,000 |
47,000 |
4,600 |
10 |
102,000 |
104,000 |
10,800 |
10 |
13,500 |
14,000 |
1,350 |
10 |
47,000 |
48,000 |
4,700 |
10 |
104,000 |
106,000 |
11,100 |
10 |
14,000 |
14,500 |
1,400 |
10 |
48,000 |
49,000 |
4,800 |
10 |
106,000 |
108,000 |
11,400 |
10 |
14,500 |
15,000 |
1,450 |
10 |
49,000 |
50,000 |
4,900 |
10 |
108,000 |
110,000 |
11,700 |
10 |
15,000 |
15,500 |
1,500 |
10 |
50,000 |
51,000 |
5,000 |
10 |
110,000 |
112,000 |
12,000 |
10 |
15,500 |
16,000 |
1,550 |
10 |
51,000 |
52,000 |
5,110 |
10 |
112,000 |
114,000 |
12,300 |
10 |
16,000 |
16,500 |
1,600 |
10 |
52,000 |
53,000 |
5,220 |
10 |
114,000 |
116,000 |
12,600 |
11 |
16,500 |
17,000 |
1,650 |
10 |
53,000 |
54,000 |
5,330 |
10 |
116,000 |
118,000 |
12,900 |
11 |
17,000 |
17,500 |
1,700 |
10 |
54,000 |
55,000 |
5,440 |
10 |
118,000 |
120,000 |
13,200 |
11 |
17,500 |
18,000 |
1,750 |
10 |
55,000 |
56,000 |
5,550 |
10 |
120,000 |
122,000 |
13,500 |
11 |
18,000 |
18,500 |
1,800 |
10 |
56,000 |
57,000 |
5,660 |
10 |
122,000 |
124,000 |
13,800 |
11 |
18,500 |
19,000 |
1,850 |
10 |
57,000 |
58,000 |
5,770 |
10 |
124,000 |
126,000 |
14,100 |
11 |
19,000 |
19,500 |
1,900 |
10 |
58,000 |
59,000 |
5,880 |
10 |
126,000 |
128,000 |
14,400 |
11 |
19,500 |
20,000 |
1,950 |
10 |
59,000 |
60,000 |
5,990 |
10 |
128,000 |
130,000 |
14,700 |
11 |
20,000 |
20,500 |
2,000 |
10 |
60,000 |
61,000 |
6,100 |
10 |
130,000 |
132,000 |
15,000 |
11 |
20,500 |
21,000 |
2,050 |
10 |
61,000 |
62,000 |
6,210 |
10 |
132,000 |
134,000 |
15,300 |
11 |
21,000 |
21,500 |
2,100 |
10 |
62,000 |
63,000 |
6,320 |
10 |
134,000 |
136,000 |
15,600 |
11 |
21,500 |
22,000 |
2,150 |
10 |
63,000 |
64,000 |
6,430 |
10 |
136,000 |
138,000 |
15,900 |
11 |
22,000 |
22,500 |
2,200 |
10 |
64,000 |
65,000 |
6,540 |
10 |
138,000 |
140,000 |
16,200 |
11 |
22,500 |
23,000 |
2,250 |
10 |
65,000 |
66,000 |
6,650 |
10 |
140,000 |
142,000 |
16,500 |
11 |
23,000 |
23,500 |
2,300 |
10 |
66,000 |
67,000 |
6,760 |
10 |
142,000 |
144,000 |
16,800 |
11 |
23,500 |
24,000 |
2,350 |
10 |
67,000 |
68,000 |
6,870 |
10 |
144,000 |
146,000 |
17,100 |
11 |
24,000 |
24,500 |
2,400 |
10 |
68,000 |
69,000 |
6,980 |
10 |
146,000 |
148,000 |
17,400 |
11 |
24,500 |
25,000 |
2,450 |
10 |
69,000 |
70,000 |
7,090 |
10 |
148,000 |
150,000 |
17,700 |
11 |
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 |
18,000 |
12 |
270,000 |
273,000 |
39,500 |
14 |
430,000 |
434,000 |
71,500 |
16 |
152,000 |
154,000 |
18,300 |
12 |
273,000 |
276,000 |
40,100 |
14 |
434,000 |
438,000 |
72,300 |
16 |
154,000 |
156,000 |
18,600 |
12 |
276,000 |
279,000 |
40,700 |
14 |
438,000 |
442,000 |
73,100 |
16 |
156,000 |
158,000 |
18,900 |
12 |
279,000 |
282,000 |
41,300 |
14 |
442,000 |
446,000 |
73,900 |
16 |
158,000 |
160,000 |
19,200 |
12 |
282,000 |
285,000 |
41,900 |
14 |
446,000 |
450,000 |
74,700 |
16 |
160,000 |
162,000 |
19,500 |
12 |
285,000 |
288,000 |
42,500 |
14 |
450,000 |
454,000 |
75,500 |
16 |
162,000 |
164,000 |
19,800 |
12 |
288,000 |
291,000 |
43,100 |
14 |
454,000 |
458,000 |
76,300 |
16 |
164,000 |
166,000 |
20,100 |
12 |
291,000 |
294,000 |
43,700 |
15 |
458,000 |
462,000 |
77,100 |
16 |
166,000 |
168,000 |
20,400 |
12 |
294,000 |
297,000 |
44,300 |
15 |
462,000 |
466,000 |
77,900 |
16 |
168,000 |
170,000 |
20,700 |
12 |
297,000 |
300,000 |
44,900 |
15 |
466,000 |
470,000 |
78,700 |
16 |
170,000 |
172,000 |
21,000 |
12 |
300,000 |
303,000 |
45,500 |
15 |
470,000 |
474,000 |
79,500 |
16 |
172,000 |
174,000 |
21,300 |
12 |
303,000 |
306,000 |
46,100 |
15 |
474,000 |
478,000 |
80,300 |
16 |
174,000 |
176,000 |
21,600 |
12 |
306,000 |
309,000 |
46,700 |
15 |
478,000 |
482,000 |
81,100 |
16 |
176,000 |
178,000 |
21,900 |
12 |
309,000 |
312,000 |
47,300 |
15 |
482,000 |
486,000 |
81,900 |
16 |
178,000 |
180,000 |
22,200 |
12 |
312,000 |
315,000 |
47,900 |
15 |
486,000 |
490,000 |
82,700 |
17 |
180,000 |
182,000 |
22,500 |
12 |
315,000 |
318,000 |
48,500 |
15 |
490,000 |
494,000 |
83,500 |
17 |
182,000 |
184,000 |
22,800 |
12 |
318,000 |
321,000 |
49,100 |
15 |
494,000 |
498,000 |
84,300 |
17 |
184,000 |
186,000 |
23,100 |
12 |
321,000 |
324,000 |
49,700 |
15 |
498,000 |
502,000 |
85,100 |
17 |
186,000 |
188,000 |
23,400 |
12 |
324,000 |
327,000 |
50,300 |
15 |
502,000 |
506,000 |
86,000 |
17 |
188,000 |
190,000 |
23,700 |
12 |
327,000 |
330,000 |
50,900 |
15 |
506,000 |
510,000 |
87,000 |
17 |
190,000 |
192,000 |
24,000 |
12 |
330,000 |
333,000 |
51,500 |
15 |
510,000 |
514,000 |
88,000 |
17 |
192,000 |
194,000 |
24,300 |
12 |
333,000 |
336,000 |
52,100 |
15 |
514,000 |
518,000 |
89,000 |
17 |
194,000 |
196,000 |
24,600 |
12 |
336,000 |
339,000 |
52,700 |
15 |
518,000 |
522,000 |
90,000 |
17 |
196,000 |
198,000 |
24,900 |
12 |
339,000 |
342,000 |
53,300 |
15 |
522,000 |
526,000 |
91,000 |
17 |
198,000 |
200,000 |
25,200 |
12 |
342,000 |
345,000 |
53,900 |
15 |
526,000 |
530,000 |
92,000 |
17 |
200,000 |
202,000 |
25,500 |
12 |
345,000 |
348,000 |
54,500 |
15 |
530,000 |
534,000 |
93,000 |
17 |
202,000 |
204,000 |
25,900 |
12 |
348,000 |
351,000 |
55,100 |
15 |
534,000 |
538,000 |
94,000 |
17 |
204,000 |
206,000 |
26,300 |
12 |
351,000 |
354,000 |
55,700 |
15 |
538,000 |
542,000 |
95,000 |
17 |
206,000 |
208,000 |
26,700 |
12 |
354,000 |
357,000 |
56,300 |
15 |
542,000 |
546,000 |
96,000 |
17 |
208,000 |
210,000 |
27,100 |
13 |
357,000 |
360,000 |
56,900 |
15 |
546,000 |
550,000 |
97,000 |
17 |
210,000 |
213,000 |
27,500 |
13 |
360,000 |
363,000 |
57,500 |
15 |
550,000 |
554,000 |
98,000 |
17 |
213,000 |
216,000 |
28,100 |
13 |
363,000 |
366,000 |
58,100 |
16 |
554,000 |
558,000 |
99,000 |
17 |
216,000 |
219,000 |
28,700 |
13 |
366,000 |
369,000 |
58,700 |
16 |
558,000 |
562,000 |
100,000 |
17 |
219,000 |
222,000 |
29,300 |
13 |
369,000 |
372,000 |
59,300 |
16 |
560,000 |
566,000 |
101,000 |
17 |
222,000 |
225,000 |
29,900 |
13 |
372,000 |
375,000 |
59,900 |
16 |
566,000 |
570,000 |
102,000 |
18 |
225,000 |
228,000 |
30,500 |
13 |
375,000 |
378,000 |
60,500 |
16 |
570,000 |
574,000 |
103,000 |
18 |
228,000 |
231,000 |
31,100 |
13 |
378,000 |
381,000 |
61,100 |
16 |
574,000 |
578,000 |
104,000 |
18 |
231,000 |
234,000 |
31,700 |
13 |
381,000 |
384,000 |
61,700 |
16 |
578,000 |
582,000 |
105,000 |
18 |
234,000 |
237,000 |
32,300 |
13 |
384,000 |
387,000 |
62,300 |
16 |
582,000 |
586,000 |
106,000 |
18 |
237,000 |
240,000 |
32,900 |
13 |
387,000 |
390,000 |
62,900 |
16 |
586,000 |
590,000 |
107,000 |
18 |
240,000 |
243,000 |
33,500 |
13 |
390,000 |
394,000 |
63,500 |
16 |
590,000 |
594,000 |
108,000 |
18 |
243,000 |
246,000 |
34,100 |
14 |
394,000 |
398,000 |
64,300 |
16 |
594,000 |
598,000 |
109,000 |
18 |
246,000 |
249,000 |
34,700 |
14 |
398,000 |
402,000 |
65,100 |
16 |
598,000 |
602,000 |
110,000 |
18 |
249,000 |
252,000 |
35,300 |
14 |
402,000 |
406,000 |
65,900 |
16 |
602,000 |
606,000 |
111,000 |
18 |
252,000 |
255,000 |
35,900 |
14 |
406,000 |
410,000 |
66,700 |
16 |
606,000 |
610,000 |
112,000 |
18 |
255,000 |
258,000 |
36,500 |
14 |
410,000 |
414,000 |
67,500 |
16 |
610,000 |
614,000 |
113,000 |
18 |
258,000 |
261,000 |
37,100 |
14 |
414,000 |
418,000 |
68,300 |
16 |
614,000 |
618,000 |
114,000 |
18 |
261,000 |
264,000 |
37,700 |
14 |
418,000 |
422,000 |
69,100 |
16 |
618,000 |
622,000 |
115,000 |
18 |
264,000 |
267,000 |
38,300 |
14 |
422,000 |
426,000 |
69,900 |
16 |
622,000 |
626,000 |
116,000 |
18 |
267,000 |
270,000 |
38,900 |
14 |
426,000 |
430,000 |
70,700 |
16 |
626,000 |
630,000 |
117,000 |
18 |
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 |
% |
630,000 |
635,000 |
118,000 |
18 |
830,000 |
835,000 |
168,000 |
20 |
1,500,000 |
2,500,000 |
(イ)の金額に35%を乗じて算出した金額から164,500円を控除した金額 |
|
635,000 |
640,000 |
119,250 |
18 |
835,000 |
840,000 |
169,250 |
20 |
||||
640,000 |
645,000 |
120,500 |
18 |
840,000 |
845,000 |
170,500 |
20 |
||||
645,000 |
650,000 |
121,750 |
18 |
845,000 |
850,000 |
171,750 |
20 |
||||
650,000 |
655,000 |
123,000 |
18 |
850,000 |
855,000 |
173,000 |
20 |
||||
655,000 |
660,000 |
124,250 |
18 |
855,000 |
860,000 |
174,250 |
20 |
2,500,000 |
4,000,000 |
(イ)の金額に40%を乗じて算出した金額から289,500円を控除した金額 |
|
660,000 |
665,000 |
125,500 |
19 |
860,000 |
865,000 |
175,500 |
20 |
||||
665,000 |
670,000 |
126,750 |
19 |
865,000 |
870,000 |
176,750 |
20 |
||||
670,000 |
675,000 |
128,000 |
19 |
870,000 |
875,000 |
178,000 |
20 |
||||
675,000 |
680,000 |
129,250 |
19 |
875,000 |
880,000 |
179,250 |
20 |
||||
680,000 |
685,000 |
130,500 |
19 |
880,000 |
885,000 |
180,500 |
20 |
4,000,000 |
6,000,000 |
(イ)の金額に45%を乗じて算出した金額から489,500円を控除した金額 |
|
685,000 |
690,000 |
131,750 |
19 |
885,000 |
890,000 |
181,750 |
20 |
||||
690,000 |
695,000 |
133,000 |
19 |
890,000 |
895,000 |
183,000 |
20 |
||||
695,000 |
700,000 |
134,250 |
19 |
895,000 |
900,000 |
184,250 |
20 |
||||
700,000 |
705,000 |
135,500 |
19 |
900,000 |
905,000 |
185,500 |
20 |
||||
705,000 |
710,000 |
136,750 |
19 |
905,000 |
910,000 |
186,750 |
20 |
6,000,000 |
10,000,000 |
(イ)の金額に50%を乗じて算出した金額から789,500円を控除した金額 |
|
710,000 |
715,000 |
138,000 |
19 |
910,000 |
915,000 |
188,000 |
20 |
||||
715,000 |
720,000 |
139,250 |
19 |
915,000 |
920,000 |
189,250 |
20 |
||||
720,000 |
725,000 |
140,500 |
19 |
920,000 |
925,000 |
190,500 |
20 |
||||
725,000 |
730,000 |
141,750 |
19 |
925,000 |
930,000 |
191,750 |
20 |
||||
730,000 |
735,000 |
143,000 |
19 |
930,000 |
935,000 |
193,000 |
20 |
10,000,0000 |
20,000,000 |
(イ)の金額に55%を乗じて算出した金額から1,289,500円を控除した金額 |
|
735,000 |
740,000 |
144,250 |
19 |
935,000 |
940,000 |
194,250 |
20 |
||||
740,000 |
745,000 |
145,500 |
19 |
940,000 |
945,000 |
195,500 |
20 |
||||
745,000 |
750,000 |
146,750 |
19 |
945,000 |
950,000 |
196,750 |
20 |
||||
750,000 |
755,000 |
148,000 |
19 |
950,000 |
955,000 |
198,000 |
20 |
||||
755,000 |
760,000 |
149,250 |
19 |
955,000 |
960,000 |
199,250 |
20 |
20,000,000, |
30,000,000 |
(イ)の金額に60%を乗じて算出した金額から2,289,500円を控除した金額 |
|
760,000 |
765,000 |
150,500 |
19 |
960,000 |
965,000 |
200,500 |
20 |
||||
765,000 |
770,000 |
151,750 |
19 |
965,000 |
970,000 |
201,750 |
20 |
||||
770,000 |
775,000 |
153,000 |
19 |
970,000 |
975,000 |
203,000 |
20 |
||||
775,000 |
780,000 |
154,250 |
19 |
975,000 |
980,000 |
204,250 |
20 |
||||
780,000 |
785,000 |
155,500 |
19 |
980,000 |
985,000 |
205,500 |
20 |
30,000,000 |
50,000,000 |
(イ)の金額に65%を乗じて算出した金額から3,789,500円を控除した金額 |
|
785,000 |
790,000 |
156,750 |
19 |
985,000 |
990,000 |
206,750 |
20 |
||||
790,000 |
795,000 |
158,000 |
20 |
990,000 |
995,000 |
208,000 |
21 |
||||
795,000 |
800,000 |
159,250 |
20 |
995,000 |
1,000,000 |
209,250 |
21 |
||||
800,000 |
805,000 |
160,500 |
20 |
||||||||
805,000 |
810,000 |
161,750 |
20 |
1,000,000 |
1,500,000 |
(イ)の金額に30%を乗じて算出した金額から89,500円を控除した金額 |
50,000,000円以上 |
(イ)の金額に70%を乗じて算出した金額から6,289,500円を控除した金額 |
|||
810,000 |
815,000 |
163,000 |
20 |
||||||||
815,000 |
820,000 |
164,250 |
20 |
||||||||
820,000 |
825,000 |
165,500 |
20 |
||||||||
825,000 |
830,000 |
166,750 |
20 |
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 |
2,750 |
80,000 |
81,000 |
8,000 |
|
500 |
1,000 |
50 |
28,000 |
28,500 |
2,800 |
81,000 |
82,000 |
8,100 |
1,000 |
1,500 |
100 |
28,500 |
29,000 |
2,850 |
82,000 |
83,000 |
8,200 |
1,500 |
2,000 |
150 |
29,000 |
29,500 |
2,900 |
83,000 |
84,000 |
8,300 |
2,000 |
2,500 |
200 |
29,500 |
30,000 |
2,950 |
84,000 |
85,000 |
8,400 |
2,500 |
3,000 |
250 |
30,000 |
31,000 |
3,000 |
85,000 |
86,000 |
8,500 |
3,000 |
3,500 |
300 |
31,000 |
32,000 |
3,100 |
86,000 |
87,000 |
8,600 |
3,500 |
4,000 |
350 |
32,000 |
33,000 |
3,200 |
87,000 |
88,000 |
8,700 |
4,000 |
4,500 |
400 |
33,000 |
34,000 |
3,300 |
88,000 |
89,000 |
8,800 |
4,500 |
5,000 |
450 |
34,000 |
35,000 |
3,400 |
89,000 |
90,000 |
8,900 |
5,000 |
5,500 |
500 |
35,000 |
36,000 |
3,500 |
90,000 |
92,000 |
9,000 |
5,500 |
6,000 |
550 |
36,000 |
37,000 |
3,600 |
92,000 |
94,000 |
9,200 |
6,000 |
6,500 |
600 |
37,000 |
38,000 |
3,700 |
94,000 |
96,000 |
9,400 |
6,500 |
7,000 |
650 |
38,000 |
39,000 |
3,800 |
96,000 |
98,000 |
9,600 |
7,000 |
7,500 |
700 |
39,000 |
40,000 |
3,900 |
98,000 |
100,000 |
9,800 |
7,500 |
8,000 |
750 |
40,000 |
41,000 |
4,000 |
100,000 |
102,000 |
10,000 |
8,000 |
8,500 |
800 |
41,000 |
42,000 |
4,100 |
102,000 |
104,000 |
10,200 |
8,500 |
9,000 |
850 |
42,000 |
43,000 |
4,200 |
104,000 |
106,000 |
10,400 |
9,000 |
9,500 |
900 |
43,000 |
44,000 |
4,300 |
106,000 |
108,000 |
10,600 |
9,500 |
10,000 |
950 |
44,000 |
45,000 |
4,400 |
108,000 |
110,000 |
10,800 |
10,000 |
10,500 |
1,000 |
45,000 |
46,000 |
4,500 |
110,000 |
112,000 |
11,000 |
10,500 |
11,000 |
1,050 |
46,000 |
47,000 |
4,600 |
112,000 |
114,000 |
11,200 |
11,000 |
11,500 |
1,110 |
47,000 |
48,000 |
4,700 |
114,000 |
116,000 |
11,400 |
11,500 |
12,000 |
1,150 |
48,000 |
49,000 |
4,800 |
116,000 |
118,000 |
11,600 |
12,000 |
12,500 |
1,200 |
49,000 |
50,000 |
4,900 |
118,000 |
120,000 |
11,800 |
12,500 |
13,000 |
1,250 |
50,000 |
51,000 |
5,000 |
120,000 |
122,000 |
12,000 |
13,000 |
13,500 |
1,300 |
51,000 |
52,000 |
5,100 |
122,000 |
124,000 |
12,200 |
13,500 |
14,000 |
1,350 |
52,000 |
53,000 |
5,200 |
124,000 |
126,000 |
12,400 |
14,000 |
14,500 |
1,400 |
53,000 |
54,000 |
5,300 |
126,000 |
128,000 |
12,600 |
14,500 |
15,000 |
1,450 |
54,000 |
55,000 |
5,400 |
128,000 |
130,000 |
12,800 |
15,000 |
15,500 |
1,500 |
55,000 |
56,000 |
5,500 |
130,000 |
132,000 |
13,000 |
15,500 |
16,000 |
1,550 |
56,000 |
57,000 |
5,600 |
132,000 |
134,000 |
13,200 |
16,000 |
16,500 |
1,600 |
57,000 |
58,000 |
5,700 |
134,000 |
136,000 |
13,400 |
16,500 |
17,000 |
1,650 |
58,000 |
59,000 |
5,800 |
136,000 |
138,000 |
13,600 |
17,000 |
17,500 |
1,700 |
59,000 |
60,000 |
5,900 |
138,000 |
140,000 |
13,800 |
17,500 |
18,000 |
1,750 |
60,000 |
61,000 |
6,000 |
140,000 |
142,000 |
14,000 |
18,000 |
18,500 |
1,800 |
61,000 |
62,000 |
6,100 |
142,000 |
144,000 |
14,200 |
18,500 |
19,000 |
1,850 |
62,000 |
63,000 |
6,200 |
144,000 |
146,000 |
14,400 |
19,000 |
19,500 |
1,900 |
63,000 |
64,000 |
6,300 |
146,000 |
148,000 |
14,600 |
19,500 |
20,000 |
1,950 |
64,000 |
65,000 |
6,400 |
148,000 |
150,000 |
14,800 |
20,000 |
20,500 |
2,000 |
65,000 |
66,000 |
6,500 |
150,000 |
152,000 |
15,000 |
20,500 |
21,000 |
2,050 |
66,000 |
67,000 |
6,600 |
152,000 |
154,000 |
15,200 |
21,000 |
21,500 |
2,100 |
67,000 |
68,000 |
6,700 |
154,000 |
156,000 |
15,400 |
21,500 |
22,000 |
2,150 |
68,000 |
69,000 |
6,800 |
156,000 |
158,000 |
15,600 |
22,000 |
22,500 |
2,200 |
69,000 |
70,000 |
6,900 |
158,000 |
160,000 |
15,800 |
22,500 |
23,000 |
2,250 |
70,000 |
71,000 |
7,000 |
160,000 |
162,000 |
16,000 |
23,000 |
23,500 |
2,300 |
71,000 |
72,000 |
7,100 |
162,000 |
164,000 |
16,200 |
23,500 |
24,000 |
2,350 |
72,000 |
73,000 |
7,200 |
164,000 |
166,000 |
16,400 |
24,000 |
24,500 |
2,400 |
73,000 |
74,000 |
7,300 |
166,000 |
168,000 |
16,600 |
24,500 |
25,000 |
2,450 |
74,000 |
75,000 |
7,400 |
168,000 |
170,000 |
16,800 |
25,000 |
25,500 |
2,500 |
75,000 |
76,000 |
7,500 |
170,000 |
172,000 |
17,000 |
25,500 |
26,000 |
2,550 |
76,000 |
77,000 |
7,600 |
172,000 |
174,000 |
17,200 |
26,000 |
26,500 |
2,600 |
77,000 |
78,000 |
7,700 |
174,000 |
176,000 |
17,400 |
26,500 |
27,000 |
2,650 |
78,000 |
79,000 |
7,800 |
176,000 |
178,000 |
17,600 |
27,000 |
27,500 |
2,700 |
79,000 |
80,000 |
7,900 |
178,000 |
180,000 |
17,800 |
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 |
180,000 |
182,000 |
18,000 |
330,000 |
333,000 |
33,800 |
530,000 |
534,000 |
57,000 |
182,000 |
184,000 |
18,200 |
333,000 |
336,000 |
34,130 |
534,000 |
538,000 |
57,600 |
184,000 |
186,000 |
18,400 |
336,000 |
339,000 |
34,460 |
538,000 |
542,000 |
58,200 |
186,000 |
188,000 |
18,600 |
339,000 |
342,000 |
34,790 |
542,000 |
546,000 |
58,800 |
188,000 |
190,000 |
18,800 |
342,000 |
345,000 |
35,120 |
546,000 |
550,000 |
59,400 |
190,000 |
192,000 |
19,000 |
345,000 |
348,000 |
35,450 |
550,000 |
554,000 |
60,000 |
192,000 |
194,000 |
19,200 |
348,000 |
351,000 |
35,780 |
554,000 |
558,000 |
60,600 |
194,000 |
196,000 |
19,400 |
351,000 |
354,000 |
36,110 |
558,000 |
562,000 |
61,200 |
196,000 |
198,000 |
19,600 |
354,000 |
357,000 |
36,440 |
562,000 |
556,000 |
61,800 |
198,000 |
200,000 |
19,800 |
357,000 |
360,000 |
36,770 |
566,000 |
570,000 |
62,400 |
200,000 |
202,000 |
20,000 |
360,000 |
363,000 |
37,100 |
570,000 |
574,000 |
63,000 |
202,000 |
204,000 |
20,200 |
363,000 |
366,000 |
37,430 |
574,000 |
578,000 |
63,600 |
204,000 |
206,000 |
20,400 |
366,000 |
369,000 |
37,760 |
578,000 |
582,000 |
64,200 |
206,000 |
208,000 |
20,600 |
369,000 |
372,000 |
38,090 |
582,000 |
586,000 |
64,800 |
208,000 |
210,000 |
20,800 |
372,000 |
375,000 |
38,420 |
586,000 |
590,000 |
65,400 |
210,000 |
213,000 |
21,000 |
375,000 |
378,000 |
38,750 |
590,000 |
594,000 |
66,000 |
213,000 |
216,000 |
21,300 |
378,000 |
381,000 |
39,080 |
594,000 |
598,000 |
66,600 |
216,000 |
219,000 |
21,600 |
381,000 |
384,000 |
39,410 |
598,000 |
602,000 |
67,200 |
219,000 |
222,000 |
21,900 |
384,000 |
387,000 |
39,740 |
602,000 |
606,000 |
67,800 |
222,000 |
225,000 |
22,200 |
387,000 |
390,000 |
40,070 |
606,000 |
610,000 |
68,400 |
225,000 |
228,000 |
22,500 |
390,000 |
394,000 |
40,400 |
610,000 |
614,000 |
69,000 |
228,000 |
231,000 |
22,800 |
394,000 |
398,000 |
40,840 |
614,000 |
618,000 |
69,600 |
231,000 |
234,000 |
23,100 |
398,000 |
402,000 |
41,280 |
618,000 |
622,000 |
70,200 |
234,000 |
237,000 |
23,400 |
402,000 |
406,000 |
41,720 |
622,000 |
626,000 |
70,800 |
237,000 |
240,000 |
23,700 |
406,000 |
410,000 |
42,460 |
626,000 |
630,000 |
71,400 |
240,000 |
243,000 |
24,000 |
410,000 |
414,000 |
42,600 |
630,000 |
635,000 |
72,000 |
243,000 |
246,000 |
24,300 |
414,000 |
418,000 |
43,040 |
635,000 |
640,000 |
72,750 |
246,000 |
249,000 |
24,600 |
418,000 |
422,000 |
43,480 |
640,000 |
645,000 |
73,500 |
249,000 |
252,000 |
24,900 |
422,000 |
426,000 |
43,920 |
645,000 |
650,000 |
74,250 |
252,000 |
255,000 |
25,220 |
426,000 |
430,000 |
44,360 |
650,000 |
655,000 |
75,000 |
255,000 |
258,000 |
25,550 |
430,000 |
434,000 |
44,800 |
655,000 |
660,000 |
75,750 |
258,000 |
261,000 |
25,880 |
434,000 |
438,000 |
45,240 |
660,000 |
665,000 |
76,500 |
261,000 |
264,000 |
26,210 |
438,000 |
442,000 |
45,680 |
665,000 |
670,000 |
77,250 |
264,000 |
267,000 |
26,540 |
442,000 |
446,000 |
46,120 |
670,000 |
675,000 |
78,000 |
267,000 |
270,000 |
26,870 |
446,000 |
450,000 |
46,560 |
675,000 |
680,000 |
78,750 |
270,000 |
273,000 |
27,200 |
450,000 |
454,000 |
47,000 |
680,000 |
685,000 |
79,500 |
273,000 |
276,000 |
27,530 |
454,000 |
458,000 |
47,440 |
685,000 |
690,000 |
80,250 |
276,000 |
279,000 |
27,860 |
458,000 |
462,000 |
47,880 |
690,000 |
695,000 |
81,000 |
279,000 |
282,000 |
28,190 |
462,000 |
466,000 |
48,320 |
695,000 |
700,000 |
81,750 |
282,000 |
285,000 |
28,520 |
466,000 |
470,000 |
48,760 |
700,000 |
705,000 |
82,500 |
285,000 |
288,000 |
28,850 |
470,000 |
474,000 |
49,200 |
705,000 |
710,000 |
83,250 |
288,000 |
291,000 |
29,180 |
474,000 |
478,000 |
49,640 |
710,000 |
715,000 |
84,000 |
291,000 |
294,000 |
29,510 |
478,000 |
482,000 |
50,080 |
715,000 |
720,000 |
84,750 |
294,000 |
297,000 |
29,840 |
482,000 |
486,000 |
50,520 |
720,000 |
725,000 |
85,500 |
297,000 |
300,000 |
30,170 |
486,000 |
490,000 |
50,960 |
725,000 |
730,000 |
86,250 |
300,000 |
303,000 |
30,500 |
490,000 |
494,000 |
51,400 |
730,000 |
735,000 |
87,000 |
303,000 |
306,000 |
30,830 |
494,000 |
498,000 |
51,840 |
735,000 |
740,000 |
87,750 |
306,000 |
309,000 |
31,160 |
498,000 |
502,000 |
52,280 |
740,000 |
745,000 |
88,500 |
309,000 |
312,000 |
31,490 |
502,000 |
506,000 |
52,800 |
745,000 |
750,000 |
89,250 |
312,000 |
315,000 |
31,820 |
506,000 |
510,000 |
53,400 |
750,000 |
755,000 |
90,000 |
315,000 |
318,000 |
32,150 |
510,000 |
514,000 |
54,000 |
755,000 |
760,000 |
90,750 |
318,000 |
321,000 |
32,480 |
514,000 |
518,000 |
54,600 |
760,000 |
765,000 |
91,500 |
321,000 |
324,000 |
32,810 |
518,000 |
522,000 |
55,200 |
765,000 |
770,000 |
92,250 |
324,000 |
327,000 |
33,140 |
522,000 |
526,000 |
55,800 |
770,000 |
775,000 |
93,000 |
327,000 |
330,000 |
33,470 |
526,000 |
530,000 |
56,400 |
775,000 |
780,000 |
93,750 |
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 |
円 |
円 |
780,000 |
785,000 |
94,500 |
955,000 |
960,000 |
120,750 |
20,000,000 |
30,000,000 |
課税山林所得金額に45%を乗じて算出した金額から2,447,500円を控除した金額 |
785,000 |
790,000 |
95,250 |
960,000 |
965,000 |
121,500 |
|||
790,000 |
795,000 |
96,000 |
965,000 |
970,000 |
122,250 |
|||
795,000 |
800,000 |
96,750 |
970,000 |
975,000 |
123,000 |
|||
800,000 |
805,000 |
97,500 |
975,000 |
980,000 |
123,750 |
|||
805,000 |
810,000 |
98,250 |
980,000 |
985,000 |
124,500 |
30,000,000 |
50,000,000 |
課税山林所得金額に50%を乗じて算出した金額から3,947,500円を控除した金額 |
810,000 |
815,000 |
99,000 |
985,000 |
990,000 |
125,250 |
|||
815,000 |
820,000 |
99,750 |
990,000 |
995,000 |
126,000 |
|||
820,000 |
825,000 |
100,500 |
995,000 |
1,000,000 |
126,750 |
|||
825,000 |
830,000 |
101,250 |
||||||
830,000 |
835,000 |
102,000 |
1,000,000 |
2,500,000 |
課税山林所得金額に20%を乗じて算出した金額から72,500円を控除した金額 |
50,000,000 |
100,000,000 |
課税山林所得金額に55%を乗じて算出した金額から6,447,500円を控除した金額 |
835,000 |
840,000 |
102,750 |
||||||
840,000 |
845,000 |
103,500 |
||||||
845,000 |
850,000 |
104,250 |
||||||
850,000 |
855,000 |
105,000 |
||||||
855,000 |
860,000 |
105,750 |
2,500,000 |
5,000,000 |
課税山林所得金額に25%を乗じて算出した金額から197,500円を控除した金額 |
100,000,000 |
150,000,000 |
課税山林所得金額に60%を乗じて算出した金額から11,447,500円を控除した金額 |
860,000 |
865,000 |
106,500 |
||||||
865,000 |
870,000 |
107,250 |
||||||
870,000 |
875,000 |
108,000 |
||||||
875,000 |
880,000 |
108,750 |
||||||
880,000 |
885,000 |
109,500 |
5,000,000 |
7,500,000 |
課税山林所得金額に30%を乗じて算出した金額から447,500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18,947,500円を控除した金額 |
885,000 |
890,000 |
110,250 |
||||||
890,000 |
895,000 |
111,000 |
||||||
895,000 |
900,000 |
111,750 |
||||||
900,000 |
905,000 |
112,500 |
||||||
905,000 |
910,000 |
113,250 |
7,500,000 |
12,500,000 |
課税山林所得金額に35%を乗じて算出した金額から822,500円を控除した金額 |
250,000,000円以上 |
課税山林所得金額に70%を乗じて算出した金額から31,447,500円を控除した金額 |
|
910,000 |
915,000 |
114,000 |
||||||
915,000 |
920,000 |
114,750 |
||||||
920,000 |
925,000 |
115,500 |
||||||
925,000 |
930,000 |
116,250 |
||||||
930,000 |
935,000 |
117,000 |
12,500,000 |
20,000,000 |
課税山林所得金額に40%を乗じて算出した金額から1,447,500円を控除した金額 |
|||
935,000 |
940,000 |
117,750 |
||||||
940,000 |
945,000 |
118,500 |
||||||
945,000 |
950,000 |
119,250 |
||||||
950,000 |
955,000 |
120,000 |
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 |
円 |
1,000円未満 |
0 |
50,000 |
51,000 |
2,500 |
140,000 |
142,000 |
7,200 |
|
1,000 |
2,000 |
50 |
51,000 |
52,000 |
2,550 |
142,000 |
144,000 |
7,310 |
2,000 |
3,000 |
100 |
52,000 |
53,000 |
2,600 |
144,000 |
146,000 |
7,420 |
3,000 |
4,000 |
150 |
53,000 |
54,000 |
2,650 |
146,000 |
148,000 |
7,530 |
4,000 |
5,000 |
200 |
54,000 |
55,000 |
2,700 |
148,000 |
150,000 |
7,640 |
5,000 |
6,000 |
250 |
55,000 |
56,000 |
2,750 |
150,000 |
152,000 |
7,750 |
6,000 |
7,000 |
300 |
56,000 |
57,000 |
2,800 |
152,000 |
154,000 |
7,860 |
7,000 |
8,000 |
350 |
57,000 |
58,000 |
2,850 |
154,000 |
156,000 |
7,970 |
8,000 |
9,000 |
400 |
58,000 |
59,000 |
2,900 |
156,000 |
158,000 |
8,080 |
9,000 |
10,000 |
450 |
59,000 |
60,000 |
2,950 |
158,000 |
160,000 |
8,190 |
10,000 |
11,000 |
500 |
60,000 |
62,000 |
3,000 |
160,000 |
162,000 |
8,300 |
11,000 |
12,000 |
550 |
62,000 |
64,000 |
3,100 |
162,000 |
164,000 |
8,410 |
12,000 |
13,000 |
600 |
64,000 |
66,000 |
3,200 |
164,000 |
166,000 |
8,520 |
13,000 |
14,000 |
650 |
66,000 |
68,000 |
3,300 |
166,000 |
168,000 |
8,630 |
14,000 |
15,000 |
700 |
68,000 |
70,000 |
3,400 |
168,000 |
170,000 |
8,740 |
15,000 |
16,000 |
750 |
70,000 |
72,000 |
3,500 |
170,000 |
172,000 |
8,850 |
16,000 |
17,000 |
800 |
72,000 |
74,000 |
3,600 |
172,000 |
174,000 |
8,960 |
17,000 |
18,000 |
850 |
74,000 |
76,000 |
3,700 |
174,000 |
176,000 |
9,070 |
18,000 |
19,000 |
900 |
76,000 |
78,000 |
3,800 |
176,000 |
178,000 |
9,180 |
19,000 |
20,000 |
950 |
78,000 |
80,000 |
3,900 |
178,000 |
180,000 |
9,290 |
20,000 |
21,000 |
1,000 |
80,000 |
82,000 |
4,000 |
180,000 |
184,000 |
9,400 |
21,000 |
22,000 |
1,050 |
82,000 |
84,000 |
4,100 |
184,000 |
188,000 |
9,620 |
22,000 |
23,000 |
1,100 |
84,000 |
86,000 |
4,200 |
188,000 |
192,000 |
9,840 |
23,000 |
24,000 |
1,150 |
86,000 |
88,000 |
4,300 |
192,000 |
196,000 |
10,060 |
24,000 |
25,000 |
1,200 |
88,000 |
90,000 |
4,400 |
196,000 |
200,000 |
10,280 |
25,000 |
26,000 |
1,250 |
90,000 |
92,000 |
4,500 |
200,000 |
204,000 |
10,500 |
26,000 |
27,000 |
1,300 |
92,000 |
94,000 |
4,600 |
204,000 |
208,000 |
10,800 |
27,000 |
28,000 |
1,350 |
94,000 |
96,000 |
4,700 |
208,000 |
212,000 |
11,100 |
28,000 |
29,000 |
1,400 |
96,000 |
98,000 |
4,800 |
212,000 |
216,000 |
11,400 |
29,000 |
30,000 |
1,450 |
98,000 |
100,000 |
4,900 |
216,000 |
220,000 |
11,700 |
30,000 |
31,000 |
1,500 |
100,000 |
102,000 |
5,000 |
220,000 |
224,000 |
12,000 |
31,000 |
32,000 |
1,550 |
102,000 |
104,000 |
5,110 |
224,000 |
228,000 |
12,300 |
32,000 |
33,000 |
1,600 |
104,000 |
106,000 |
5,220 |
228,000 |
232,000 |
12,600 |
33,000 |
34,000 |
1,650 |
106,000 |
108,000 |
5,330 |
232,000 |
236,000 |
12,900 |
34,000 |
35,000 |
1,700 |
108,000 |
110,000 |
5,440 |
236,000 |
240,000 |
13,200 |
35,000 |
36,000 |
1,750 |
110,000 |
112,000 |
5,550 |
240,000 |
244,000 |
13,500 |
36,000 |
37,000 |
1,800 |
112,000 |
114,000 |
5,660 |
244,000 |
248,000 |
13,800 |
37,000 |
38,000 |
1,850 |
114,000 |
116,000 |
5,770 |
248,000 |
252,000 |
14,100 |
38,000 |
39,000 |
1,900 |
116,000 |
118,000 |
5,880 |
252,000 |
256,000 |
14,400 |
39,000 |
40,000 |
1,950 |
118,000 |
120,000 |
5,990 |
256,000 |
260,000 |
14,700 |
40,000 |
41,000 |
2,000 |
120,000 |
122,000 |
6,100 |
260,000 |
264,000 |
15,000 |
41,000 |
42,000 |
2,050 |
122,000 |
124,000 |
6,210 |
264,000 |
268,000 |
15,300 |
42,000 |
43,000 |
2,100 |
124,000 |
126,000 |
6,320 |
268,000 |
272,000 |
15,600 |
43,000 |
44,000 |
2,150 |
126,000 |
128,000 |
6,430 |
272,000 |
276,000 |
15,900 |
44,000 |
45,000 |
2,200 |
128,000 |
130,000 |
6,540 |
276,000 |
280,000 |
16,200 |
45,000 |
46,000 |
2,250 |
130,000 |
132,000 |
6,650 |
280,000 |
284,000 |
16,500 |
46,000 |
47,000 |
2,300 |
132,000 |
134,000 |
6,760 |
284,000 |
288,000 |
16,800 |
47,000 |
48,000 |
2,350 |
134,000 |
136,000 |
6,870 |
288,000 |
292,000 |
17,100 |
48,000 |
49,000 |
2,400 |
136,000 |
138,000 |
6,980 |
292,000 |
296,000 |
17,400 |
49,000 |
50,000 |
2,450 |
138,000 |
140,000 |
7,090 |
296,000 |
300,000 |
17,700 |
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 |
18,000 |
540,000 |
546,000 |
39,500 |
860,000 |
868,000 |
71,500 |
304,000 |
308,000 |
18,300 |
546,000 |
552,000 |
40,100 |
868,000 |
876,000 |
72,300 |
308,000 |
312,000 |
18,600 |
552,000 |
558,000 |
40,700 |
876,000 |
884,000 |
73,100 |
312,000 |
316,000 |
18,900 |
558,000 |
564,000 |
41,300 |
884,000 |
892,000 |
73,900 |
316,000 |
320,000 |
19,200 |
564,000 |
570,000 |
41,900 |
892,000 |
900,000 |
74,700 |
320,000 |
324,000 |
19,500 |
570,000 |
576,000 |
42,500 |
900,000 |
908,000 |
75,500 |
324,000 |
328,000 |
19,800 |
576,000 |
582,000 |
43,100 |
908,000 |
916,000 |
76,300 |
328,000 |
332,000 |
20,100 |
582,000 |
588,000 |
43,700 |
916,000 |
924,000 |
77,100 |
332,000 |
336,000 |
20,400 |
588,000 |
594,000 |
44,300 |
924,000 |
932,000 |
77,900 |
336,000 |
340,000 |
20,700 |
594,000 |
600,000 |
44,900 |
932,000 |
940,000 |
78,700 |
340,000 |
344,000 |
21,000 |
600,000 |
606,000 |
45,500 |
940,000 |
948,000 |
79,500 |
344,000 |
348,000 |
21,300 |
606,000 |
612,000 |
46,100 |
948,000 |
956,000 |
80,300 |
348,000 |
352,000 |
21,600 |
612,000 |
618,000 |
46,700 |
956,000 |
964,000 |
81,100 |
352,000 |
356,000 |
21,900 |
618,000 |
624,000 |
47,300 |
964,000 |
972,000 |
81,900 |
356,000 |
360,000 |
22,200 |
624,000 |
630,000 |
47,900 |
972,000 |
980,000 |
82,700 |
360,000 |
364,000 |
22,500 |
630,000 |
636,000 |
48,500 |
980,000 |
988,000 |
83,500 |
364,000 |
368,000 |
22,800 |
636,000 |
642,000 |
49,100 |
988,000 |
996,000 |
84,300 |
368,000 |
372,000 |
23,100 |
642,000 |
648,000 |
49,700 |
996,000 |
1,004,000 |
85,100 |
372,000 |
376,000 |
23,400 |
648,000 |
654,000 |
50,300 |
1,004,000 |
1,012,000 |
86,000 |
376,000 |
380,000 |
23,700 |
654,000 |
660,000 |
50,900 |
1,012,000 |
1,020,000 |
87,000 |
380,000 |
384,000 |
24,000 |
660,000 |
666,000 |
51,500 |
1,020,000 |
1,028,000 |
88,000 |
384,000 |
388,000 |
24,300 |
666,000 |
672,000 |
52,100 |
1,028,000 |
1,036,000 |
89,000 |
388,000 |
392,000 |
24,600 |
672,000 |
678,000 |
52,700 |
1,036,000 |
1,044,000 |
90,000 |
392,000 |
396,000 |
24,900 |
678,000 |
684,000 |
53,300 |
1,044,000 |
1,052,000 |
91,000 |
396,000 |
400,000 |
25,200 |
684,000 |
690,000 |
53,900 |
1,052,000 |
1,060,000 |
92,000 |
400,000 |
404,000 |
25,500 |
690,000 |
696,000 |
54,500 |
1,060,000 |
1,068,000 |
93,000 |
404,000 |
408,000 |
25,900 |
696,000 |
702,000 |
55,100 |
1,068,000 |
1,076,000 |
94,000 |
408,000 |
412,000 |
26,300 |
702,000 |
708,000 |
55,700 |
1,076,000 |
1,084,000 |
95,000 |
412,000 |
416,000 |
26,700 |
708,000 |
714,000 |
56,300 |
1,084,000 |
1,092,000 |
96,000 |
416,000 |
420,000 |
27,100 |
714,000 |
720,000 |
56,900 |
1,092,000 |
1,100,000 |
97,000 |
420,000 |
426,000 |
27,500 |
720,000 |
726,000 |
57,500 |
1,100,000 |
1,108,000 |
98,000 |
426,000 |
432,000 |
28,100 |
726,000 |
732,000 |
58,100 |
1,108,000 |
1,116,000 |
99,000 |
432,000 |
438,000 |
28,700 |
732,000 |
738,000 |
58,700 |
1,116,000 |
1,124,000 |
100,000 |
438,000 |
444,000 |
29,300 |
738,000 |
744,000 |
59,300 |
1,124,000 |
1,132,000 |
101,000 |
440,000 |
450,000 |
29,900 |
744,000 |
750,000 |
59,900 |
1,132,000 |
1,140,000 |
102,000 |
450,000 |
456,000 |
30,500 |
750,000 |
756,000 |
60,500 |
1,140,000 |
1,148,000 |
103,000 |
456,000 |
462,000 |
31,100 |
756,000 |
762,000 |
61,100 |
1,148,000 |
1,156,000 |
104,000 |
462,000 |
468,000 |
31,700 |
762,000 |
768,000 |
61,700 |
1,156,000 |
1,164,000 |
105,000 |
468,000 |
474,000 |
32,300 |
768,000 |
774,000 |
62,300 |
1,164,000 |
1,172,000 |
106,000 |
474,000 |
480,000 |
32,900 |
774,000 |
780,000 |
62,900 |
1,172,000 |
1,180,000 |
107,000 |
480,000 |
486,000 |
33,500 |
780,000 |
788,000 |
63,500 |
1,180,000 |
1,188,000 |
108,000 |
486,000 |
492,000 |
34,100 |
788,000 |
796,000 |
64,300 |
1,188,000 |
1,196,000 |
109,000 |
492,000 |
498,000 |
34,700 |
796,000 |
804,000 |
65,100 |
1,196,000 |
1,204,000 |
110,000 |
498,000 |
504,000 |
35,300 |
804,000 |
812,000 |
65,900 |
1,204,000 |
1,212,000 |
111,000 |
504,000 |
510,000 |
35,900 |
812,000 |
820,000 |
66,700 |
1,212,000 |
1,220,000 |
112,000 |
510,000 |
516,000 |
36,500 |
820,000 |
828,000 |
67,500 |
1,220,000 |
1,228,000 |
113,000 |
516,000 |
522,000 |
37,100 |
828,000 |
836,000 |
68,300 |
1,228,000 |
1,236,000 |
114,000 |
522,000 |
528,000 |
37,700 |
836,000 |
844,000 |
69,100 |
1,236,000 |
1,244,000 |
115,000 |
528,000 |
534,000 |
38,300 |
844,000 |
852,000 |
69,900 |
1,244,000 |
1,252,000 |
116,000 |
534,000 |
540,000 |
38,900 |
852,000 |
860,000 |
70,700 |
1,252,000 |
1,260,000 |
117,000 |
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 |
円 |
1,260,000 |
1,268,000 |
118,000 |
1,650,000 |
1,660,000 |
166,750 |
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164,500円を控除した金額 |
1,268,000 |
1,276,000 |
119,000 |
1,660,000 |
1,670,000 |
168,000 |
|||
1,276,000 |
1,284,000 |
120,000 |
1,670,000 |
1,680,000 |
169,250 |
|||
1,284,000 |
1,292,000 |
121,000 |
1,680,000 |
1,690,000 |
170,500 |
|||
1,292,000 |
1,300,000 |
122,000 |
1,690,000 |
1,700,000 |
171,750 |
|||
1,300,000 |
1,310,000 |
123,000 |
1,700,000 |
1,710,000 |
173,000 |
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289,500円を控除した金額 |
1,310,000 |
1,320,000 |
124,250 |
1,710,000 |
1,720,000 |
174,250 |
|||
1,320,000 |
1,330,000 |
125,500 |
1,720,000 |
1,730,000 |
175,500 |
|||
1,330,000 |
1,340,000 |
126,750 |
1,730,000 |
1,740,000 |
176,750 |
|||
1,340,000 |
1,350,000 |
128,000 |
1,740,000 |
1,750,000 |
178,000 |
|||
1,350,000 |
1,360,000 |
129,250 |
1,750,000 |
1,760,000 |
179,250 |
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489,500円を控除した金額 |
1,360,000 |
1,370,000 |
130,500 |
1,760,000 |
1,770,000 |
180,500 |
|||
1,370,000 |
1,380,000 |
131,750 |
1,770,000 |
1,780,000 |
181,750 |
|||
1,380,000 |
1,390,000 |
133,000 |
1,780,000 |
1,790,000 |
183,000 |
|||
1,390,000 |
1,400,000 |
134,250 |
1,790,000 |
1,800,000 |
184,250 |
|||
1,400,000 |
1,410,000 |
135,500 |
1,800,000 |
1,810,000 |
185,500 |
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789,500円を控除した金額 |
1,410,000 |
1,420,000 |
136,750 |
1,810,000 |
1,820,000 |
186,750 |
|||
1,420,000 |
1,430,000 |
138,000 |
1,820,000 |
1,830,000 |
188,000 |
|||
1,430,000 |
1,440,000 |
139,250 |
1,830,000 |
1,840,000 |
189,250 |
|||
1,440,000 |
1,450,000 |
140,500 |
1,840,000 |
1,850,000 |
190,500 |
|||
1,450,000 |
1,460,000 |
141,750 |
1,850,000 |
1,860,000 |
191,750 |
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1,289,500円を控除した金額 |
1,460,000 |
1,470,000 |
143,000 |
1,860,000 |
1,870,000 |
193,000 |
|||
1,470,000 |
1,480,000 |
144,250 |
1,870,000 |
1,880,000 |
194,250 |
|||
1,480,000 |
1,490,000 |
145,500 |
1,880,000 |
1,890,000 |
195,500 |
|||
1,490,000 |
1,500,000 |
146,750 |
1,890,000 |
1,900,000 |
196,750 |
|||
1,500,000 |
1,510,000 |
148,000 |
1,900,000 |
1,910,000 |
198,000 |
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2,289,500円を控除した金額 |
1,510,000 |
1,520,000 |
149,250 |
1,910,000 |
1,920,000 |
199,250 |
|||
1,520,000 |
1,530,000 |
150,500 |
1,920,000 |
1,930,000 |
200,500 |
|||
1,530,000 |
1,540,000 |
151,750 |
1,930,000 |
1,940,000 |
201,750 |
|||
1,540,000 |
1,550,000 |
153,000 |
1,940,000 |
1,950,000 |
203,000 |
|||
1,550,000 |
1,560,000 |
154,250 |
1,950,000 |
1,960,000 |
204,250 |
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3,789,500円を控除した金額 |
1,560,000 |
1,570,000 |
155,500 |
1,960,000 |
1,970,000 |
205,500 |
|||
1,570,000 |
1,580,000 |
156,750 |
1,970,000 |
1,980,000 |
206,750 |
|||
1,580,000 |
1,590,000 |
158,000 |
1,980,000 |
1,990,000 |
208,000 |
|||
1,590,000 |
1,600,000 |
159,250 |
1,990,000 |
2,000,000 |
209,250 |
|||
1,600,000 |
1,610,000 |
160,500 |
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89,500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6,289,500円を控除した金額 |
|
1,610,000 |
1,620,000 |
161,750 |
||||||
1,620,000 |
1,630,000 |
163,000 |
||||||
1,630,000 |
1,640,000 |
164,250 |
||||||
1,640,000 |
1,650,000 |
165,500 |
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 |
円 |
円 |
円 |
円 |
500円未満 |
0 |
25,000 |
25,500 |
2,500 |
70,000 |
71,000 |
7,200 |
150,000 |
152,000 |
18,000 |
|
500 |
1,000 |
50 |
25,500 |
26,000 |
2,550 |
71,000 |
72,000 |
7,310 |
152,000 |
154,000 |
18,300 |
1,000 |
1,500 |
100 |
26,000 |
26,500 |
2,600 |
72,000 |
73,000 |
7,420 |
154,000 |
156,000 |
18,600 |
1,500 |
2,000 |
150 |
26,500 |
27,000 |
2,650 |
73,000 |
74,000 |
7,530 |
156,000 |
158,000 |
18,900 |
2,000 |
2,500 |
200 |
27,000 |
27,500 |
2,700 |
74,000 |
75,000 |
7,640 |
158,000 |
160,000 |
19,200 |
2,500 |
3,000 |
250 |
27,500 |
28,000 |
2,750 |
75,000 |
76,000 |
7,750 |
160,000 |
162,000 |
19,500 |
3,000 |
3,500 |
300 |
28,000 |
28,500 |
2,800 |
76,000 |
77,000 |
7,860 |
162,000 |
164,000 |
19,800 |
3,500 |
4,000 |
350 |
28,500 |
29,000 |
2,850 |
77,000 |
78,000 |
7,970 |
164,000 |
166,000 |
20,100 |
4,000 |
4,500 |
400 |
29,000 |
29,500 |
2,900 |
78,000 |
79,000 |
8,080 |
166,000 |
168,000 |
20,400 |
4,500 |
5,000 |
450 |
29,500 |
30,000 |
2,950 |
79,000 |
80,000 |
8,190 |
168,000 |
170,000 |
20,700 |
5,000 |
5,500 |
500 |
30,000 |
31,000 |
3,000 |
80,000 |
81,000 |
8,300 |
170,000 |
172,000 |
21,000 |
5,500 |
6,000 |
550 |
31,000 |
32,000 |
3,100 |
81,000 |
82,000 |
8,410 |
172,000 |
174,000 |
21,300 |
6,000 |
6,500 |
600 |
32,000 |
33,000 |
3,200 |
82,000 |
83,000 |
8,520 |
174,000 |
176,000 |
21,600 |
6,500 |
7,000 |
650 |
33,000 |
34,000 |
3,300 |
83,000 |
84,000 |
8,630 |
176,000 |
178,000 |
21,900 |
7,000 |
7,500 |
700 |
34,000 |
35,000 |
3,400 |
84,000 |
85,000 |
8,740 |
178,000 |
180,000 |
22,200 |
7,500 |
8,000 |
750 |
35,000 |
36,000 |
3,500 |
85,000 |
86,000 |
8,850 |
180,000 |
182,000 |
22,500 |
8,000 |
8,500 |
800 |
36,000 |
37,000 |
3,600 |
86,000 |
87,000 |
8,960 |
182,000 |
184,000 |
22,800 |
8,500 |
9,000 |
850 |
37,000 |
38,000 |
3,700 |
87,000 |
88,000 |
9,070 |
184,000 |
186,000 |
23,100 |
9,000 |
9,500 |
900 |
38,000 |
39,000 |
3,800 |
88,000 |
89,000 |
9,180 |
186,000 |
188,000 |
23,400 |
9,500 |
10,000 |
950 |
39,000 |
40,000 |
3,900 |
89,000 |
90,000 |
9,290 |
188,000 |
190,000 |
23,700 |
10,000 |
10,500 |
1,000 |
40,000 |
41,000 |
4,000 |
90,000 |
92,000 |
9,400 |
190,000 |
192,000 |
24,000 |
10,500 |
11,000 |
1,050 |
41,000 |
42,000 |
4,100 |
92,000 |
94,000 |
9,620 |
192,000 |
194,000 |
24,300 |
11,000 |
11,500 |
1,100 |
42,000 |
43,000 |
4,200 |
94,000 |
96,000 |
9,840 |
194,000 |
196,000 |
24,600 |
11,500 |
12,000 |
1,150 |
43,000 |
44,000 |
4,300 |
96,000 |
98,000 |
10,060 |
196,000 |
198,000 |
24,900 |
12,000 |
12,500 |
1,200 |
44,000 |
45,000 |
4,400 |
98,000 |
100,000 |
10,280 |
198,000 |
200,000 |
25,200 |
12,500 |
13,000 |
1,250 |
45,000 |
46,000 |
4,500 |
100,000 |
102,000 |
10,500 |
200,000 |
202,000 |
25,500 |
13,000 |
13,500 |
1,300 |
46,000 |
47,000 |
4,600 |
102,000 |
104,000 |
10,800 |
202,000 |
204,000 |
25,900 |
13,500 |
14,000 |
1,350 |
47,000 |
48,000 |
4,700 |
104,000 |
106,000 |
11,100 |
204,000 |
206,000 |
26,300 |
14,000 |
14,500 |
1,400 |
48,000 |
49,000 |
4,800 |
106,000 |
108,000 |
11,400 |
206,000 |
208,000 |
26,700 |
14,500 |
15,000 |
1,450 |
49,000 |
50,000 |
4,900 |
108,000 |
110,000 |
11,700 |
208,000 |
210,000 |
27,100 |
15,000 |
15,500 |
1,500 |
50,000 |
51,000 |
5,000 |
110,000 |
112,000 |
12,000 |
210,000 |
213,000 |
27,500 |
15,500 |
16,000 |
1,550 |
51,000 |
52,000 |
5,110 |
112,000 |
114,000 |
12,300 |
213,000 |
216,000 |
28,100 |
16,000 |
16,500 |
1,600 |
52,000 |
53,000 |
5,220 |
114,000 |
116,000 |
12,600 |
216,000 |
219,000 |
28,700 |
16,500 |
17,000 |
1,650 |
53,000 |
54,000 |
5,330 |
116,000 |
118,000 |
12,900 |
219,000 |
222,000 |
29,300 |
17,000 |
17,500 |
1,700 |
54,000 |
55,000 |
5,440 |
118,000 |
120,000 |
13,200 |
222,000 |
225,000 |
29,900 |
17,500 |
18,000 |
1,750 |
55,000 |
56,000 |
5,550 |
120,000 |
122,000 |
13,500 |
225,000 |
228,000 |
30,500 |
18,000 |
18,500 |
1,800 |
56,000 |
57,000 |
5,660 |
122,000 |
124,000 |
13,800 |
228,000 |
231,000 |
31,100 |
18,500 |
19,000 |
1,850 |
57,000 |
58,000 |
5,770 |
124,000 |
126,000 |
14,100 |
231,000 |
234,000 |
31,700 |
19,000 |
19,500 |
1,900 |
58,000 |
59,000 |
5,880 |
126,000 |
128,000 |
14,400 |
234,000 |
237,000 |
32,300 |
19,500 |
20,000 |
1,950 |
59,000 |
60,000 |
5,990 |
128,000 |
130,000 |
14,700 |
237,000 |
240,000 |
32,900 |
20,000 |
20,500 |
2,000 |
60,000 |
61,000 |
6,100 |
130,000 |
132,000 |
15,000 |
240,000 |
243,000 |
33,500 |
20,500 |
21,000 |
2,050 |
61,000 |
62,000 |
6,210 |
132,000 |
134,000 |
15,300 |
243,000 |
246,000 |
34,100 |
21,000 |
21,500 |
2,100 |
62,000 |
63,000 |
6,320 |
134,000 |
136,000 |
15,600 |
246,000 |
249,000 |
34,700 |
21,500 |
22,000 |
2,150 |
63,000 |
64,000 |
6,430 |
136,000 |
138,000 |
15,900 |
249,000 |
252,000 |
35,300 |
22,000 |
22,500 |
2,200 |
64,000 |
65,000 |
6,540 |
138,000 |
140,000 |
16,200 |
252,000 |
255,000 |
35,900 |
22,500 |
23,000 |
2,250 |
65,000 |
66,000 |
6,650 |
140,000 |
142,000 |
16,500 |
255,000 |
258,000 |
36,500 |
23,000 |
23,500 |
2,300 |
66,000 |
67,000 |
6,760 |
142,000 |
144,000 |
16,800 |
258,000 |
261,000 |
37,100 |
23,500 |
24,000 |
2,350 |
67,000 |
68,000 |
6,870 |
144,000 |
146,000 |
17,100 |
261,000 |
264,000 |
37,700 |
24,000 |
24,500 |
2,400 |
68,000 |
69,000 |
6,980 |
146,000 |
148,000 |
17,400 |
264,000 |
267,000 |
38,300 |
24,500 |
25,000 |
2,450 |
69,000 |
70,000 |
7,090 |
148,000 |
150,000 |
17,700 |
267,000 |
270,000 |
38,900 |
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 |
円 |
円 |
円 |
円 |
270,000 |
273,000 |
39,500 |
430,000 |
434,000 |
71,500 |
630,000 |
635,000 |
118,000 |
880,000 |
885,000 |
180,500 |
273,000 |
276,000 |
40,100 |
434,000 |
438,000 |
72,300 |
635,000 |
640,000 |
119,250 |
885,000 |
890,000 |
181,750 |
276,000 |
279,000 |
40,700 |
438,000 |
442,000 |
73,100 |
640,000 |
645,000 |
120,500 |
890,000 |
895,000 |
183,000 |
279,000 |
282,000 |
41,300 |
442,000 |
446,000 |
73,900 |
645,000 |
650,000 |
121,750 |
895,000 |
900,000 |
184,250 |
282,000 |
285,000 |
41,900 |
446,000 |
450,000 |
74,700 |
650,000 |
655,000 |
123,000 |
900,000 |
905,000 |
185,500 |
285,000 |
288,000 |
42,500 |
450,000 |
454,000 |
75,500 |
655,000 |
660,000 |
124,250 |
905,000 |
910,000 |
186,750 |
288,000 |
291,000 |
43,100 |
454,000 |
458,000 |
76,300 |
660,000 |
665,000 |
125,500 |
910,000 |
915,000 |
188,000 |
291,000 |
294,000 |
43,700 |
458,000 |
462,000 |
77,100 |
665,000 |
670,000 |
126,750 |
915,000 |
920,000 |
189,250 |
294,000 |
297,000 |
44,300 |
462,000 |
466,000 |
77,900 |
670,000 |
675,000 |
128,000 |
920,000 |
925,000 |
190,500 |
297,000 |
300,000 |
44,900 |
466,000 |
470,000 |
78,700 |
675,000 |
680,000 |
129,250 |
925,000 |
930,000 |
191,750 |
300,000 |
303,000 |
45,500 |
470,000 |
474,000 |
79,500 |
680,000 |
685,000 |
130,500 |
930,000 |
935,000 |
193,000 |
303,000 |
306,000 |
46,100 |
474,000 |
478,000 |
80,300 |
685,000 |
690,000 |
131,750 |
935,000 |
940,000 |
194,250 |
306,000 |
309,000 |
46,700 |
478,000 |
482,000 |
81,100 |
690,000 |
695,000 |
133,000 |
940,000 |
945,000 |
195,500 |
309,000 |
312,000 |
47,300 |
482,000 |
486,000 |
81,900 |
695,000 |
700,000 |
134,250 |
945,000 |
950,000 |
196,750 |
312,000 |
315,000 |
47,900 |
486,000 |
490,000 |
82,700 |
700,000 |
705,000 |
135,500 |
950,000 |
955,000 |
198,000 |
315,000 |
318,000 |
48,500 |
490,000 |
494,000 |
83,500 |
705,000 |
710,000 |
136,750 |
955,000 |
960,000 |
199,250 |
318,000 |
321,000 |
49,100 |
494,000 |
498,000 |
84,300 |
710,000 |
715,000 |
138,000 |
960,000 |
965,000 |
200,500 |
321,000 |
324,000 |
49,700 |
498,000 |
502,000 |
85,100 |
715,000 |
720,000 |
139,250 |
965,000 |
970,000 |
201,750 |
324,000 |
327,000 |
50,300 |
502,000 |
506,000 |
86,000 |
720,000 |
725,000 |
140,500 |
970,000 |
975,000 |
203,000 |
327,000 |
330,000 |
50,900 |
506,000 |
510,000 |
87,000 |
725,000 |
730,000 |
141,750 |
975,000 |
980,000 |
204,250 |
330,000 |
333,000 |
51,500 |
510,000 |
514,000 |
88,000 |
730,000 |
735,000 |
143,000 |
980,000 |
985,000 |
205,500 |
333,000 |
336,000 |
52,100 |
514,000 |
518,000 |
89,000 |
735,000 |
740,000 |
144,250 |
985,000 |
990,000 |
206,750 |
336,000 |
339,000 |
52,700 |
518,000 |
522,000 |
90,000 |
740,000 |
745,000 |
145,500 |
990,000 |
995,000 |
208,000 |
339,000 |
342,000 |
53,300 |
522,000 |
526,000 |
91,000 |
745,000 |
750,000 |
146,750 |
995,000 |
1,000,000 |
209,250 |
342,000 |
345,000 |
53,900 |
526,000 |
530,000 |
92,000 |
750,000 |
755,000 |
148,000 |
|||
345,000 |
348,000 |
54,500 |
530,000 |
534,000 |
93,000 |
755,000 |
760,000 |
149,250 |
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89,500円を控除した金額 |
348,000 |
351,000 |
55,100 |
534,000 |
538,000 |
94,000 |
760,000 |
765,000 |
150,500 |
|||
351,000 |
354,000 |
55,700 |
538,000 |
542,000 |
95,000 |
765,000 |
770,000 |
151,750 |
|||
354,000 |
357,000 |
56,300 |
542,000 |
546,000 |
96,000 |
770,000 |
775,000 |
153,000 |
|||
357,000 |
360,000 |
56,900 |
546,000 |
550,000 |
97,000 |
775,000 |
780,000 |
154,250 |
|||
360,000 |
363,000 |
57,500 |
550,000 |
554,000 |
98,000 |
780,000 |
785,000 |
155,500 |
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164,500円を控除した金額 |
363,000 |
366,000 |
58,100 |
554,000 |
558,000 |
99,000 |
785,000 |
790,000 |
156,750 |
|||
366,000 |
369,000 |
58,700 |
558,000 |
562,000 |
100,000 |
790,000 |
795,000 |
158,000 |
|||
369,000 |
372,000 |
59,300 |
562,000 |
566,000 |
101,000 |
795,000 |
800,000 |
159,250 |
|||
372,000 |
375,000 |
59,900 |
566,000 |
570,000 |
102,000 |
800,000 |
805,000 |
160,500 |
|||
375,000 |
378,000 |
60,500 |
570,000 |
574,000 |
103,000 |
805,000 |
810,000 |
161,750 |
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289,500円を控除した金額 |
378,000 |
381,000 |
61,100 |
574,000 |
578,000 |
104,000 |
810,000 |
815,000 |
163,000 |
|||
381,000 |
384,000 |
61,700 |
578,000 |
582,000 |
105,000 |
815,000 |
820,000 |
164,250 |
|||
384,000 |
387,000 |
62,300 |
582,000 |
586,000 |
106,000 |
820,000 |
825,000 |
165,500 |
|||
387,000 |
390,000 |
62,900 |
586,000 |
590,000 |
107,000 |
825,000 |
830,000 |
166,750 |
|||
390,000 |
394,000 |
63,500 |
590,000 |
594,000 |
108,000 |
830,000 |
835,000 |
168,000 |
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489,500円を控除した金額 |
394,000 |
398,000 |
64,300 |
594,000 |
598,000 |
109,000 |
835,000 |
840,000 |
169,250 |
|||
398,000 |
402,000 |
65,100 |
598,000 |
602,000 |
110,000 |
840,000 |
845,000 |
170,500 |
|||
402,000 |
406,000 |
65,900 |
602,000 |
606,000 |
111,000 |
845,000 |
850,000 |
171,750 |
|||
406,000 |
410,000 |
66,700 |
606,000 |
610,000 |
112,000 |
850,000 |
855,000 |
173,000 |
|||
410,000 |
414,000 |
67,500 |
610,000 |
614,000 |
113,000 |
855,000 |
860,000 |
174,250 |
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789,500円を控除した金額 |
414,000 |
418,000 |
68,300 |
614,000 |
618,000 |
114,000 |
860,000 |
865,000 |
175,500 |
|||
418,000 |
422,000 |
69,100 |
618,000 |
622,000 |
115,000 |
865,000 |
870,000 |
176,750 |
|||
422,000 |
426,000 |
69,900 |
622,000 |
626,000 |
116,000 |
870,000 |
875,000 |
178,000 |
|||
426,000 |
430,000 |
70,700 |
626,000 |
630,000 |
117,000 |
875,000 |
880,000 |
179,250 |
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 |
||||||
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1,289,500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2,289,500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3,789,500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6,289,500円を控除した金額 |
|
その者が、障害者、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円を、扶養親族である障害者がある場合には、当該障害者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 |