十五万円以下の金額 |
百分の十 |
十五万円をこえる金額 |
百分の十五 |
四十万円をこえる金額 |
百分の二十 |
七十万円をこえる金額 |
百分の二十五 |
百万円をこえる金額 |
百分の三十 |
百五十万円をこえる金額 |
百分の三十五 |
十万円以下の金額 |
百分の八 |
十万円をこえる金額 |
百分の十 |
二十万円をこえる金額 |
百分の十五 |
五十万円をこえる金額 |
百分の二十 |
八十万円をこえる金額 |
百分の二十五 |
百二十万円をこえる金額 |
百分の三十 |
百八十万円をこえる金額 |
百分の三十五 |
四千五百万円こえる金額 |
百分の七十 |
六千万円をこえる金額 |
百分の七十五 |
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 |
1,800 |
8 |
60,000 |
61,000 |
4,800 |
8 |
|
500 |
1,000 |
40 |
8 |
23,000 |
23,500 |
1,840 |
8 |
61,000 |
62,000 |
4,880 |
8 |
1,000 |
1,500 |
80 |
8 |
23,500 |
24,000 |
1,880 |
8 |
62,000 |
63,000 |
4,960 |
8 |
1,500 |
2,000 |
120 |
8 |
24,000 |
24,500 |
1,920 |
8 |
63,000 |
64,000 |
5,040 |
8 |
2,000 |
2,500 |
160 |
8 |
24,500 |
25,000 |
1,960 |
8 |
64,000 |
65,000 |
5,120 |
8 |
2,500 |
3,000 |
200 |
8 |
25,000 |
25,500 |
2,000 |
8 |
65,000 |
66,000 |
5,200 |
8 |
3,000 |
3,500 |
240 |
8 |
25,500 |
26,000 |
2,040 |
8 |
66,000 |
67,000 |
5,280 |
8 |
3,500 |
4,000 |
280 |
8 |
26,000 |
26,500 |
2,080 |
8 |
67,000 |
68,000 |
5,360 |
8 |
4,000 |
4,500 |
320 |
8 |
26,500 |
27,000 |
2,120 |
8 |
68,000 |
69,000 |
5,440 |
8 |
4,500 |
5,000 |
360 |
8 |
27,000 |
27,500 |
2,160 |
8 |
69,000 |
70,000 |
5,520 |
8 |
5,000 |
5,500 |
400 |
8 |
27,500 |
28,000 |
2,200 |
8 |
70,000 |
71,000 |
5,600 |
8 |
5,500 |
6,000 |
440 |
8 |
28,000 |
28,500 |
2,240 |
8 |
71,000 |
72,000 |
5,680 |
8 |
6,000 |
6,500 |
480 |
8 |
28,500 |
29,000 |
2,280 |
8 |
72,000 |
73,000 |
5,760 |
8 |
6,500 |
7,000 |
520 |
8 |
29,000 |
29,500 |
2,320 |
8 |
73,000 |
74,000 |
5,840 |
8 |
7,000 |
7,500 |
560 |
8 |
29,500 |
30,000 |
2,360 |
8 |
74,000 |
75,000 |
5,920 |
8 |
7,500 |
8,000 |
600 |
8 |
30,000 |
31,000 |
2,400 |
8 |
75,000 |
76,000 |
6,000 |
8 |
8,000 |
8,500 |
640 |
8 |
31,000 |
32,000 |
2,480 |
8 |
76,000 |
77,000 |
6,080 |
8 |
8,500 |
9,000 |
680 |
8 |
32,000 |
33,000 |
2,560 |
8 |
77,000 |
78,000 |
6,160 |
8 |
9,000 |
9,500 |
720 |
8 |
33,000 |
34,000 |
2,640 |
8 |
78,000 |
79,000 |
6,240 |
8 |
9,500 |
10,000 |
760 |
8 |
34,000 |
35,000 |
2,720 |
8 |
79,000 |
80,000 |
6,320 |
8 |
10,000 |
10,500 |
800 |
8 |
35,000 |
36,000 |
2,800 |
8 |
80,000 |
81,000 |
6,400 |
8 |
10,500 |
11,000 |
840 |
8 |
36,000 |
37,000 |
2,880 |
8 |
81,000 |
82,000 |
6,480 |
8 |
11,000 |
11,500 |
880 |
8 |
37,000 |
38,000 |
2,960 |
8 |
82,000 |
83,000 |
6,560 |
8 |
11,500 |
12,000 |
920 |
8 |
38,000 |
39,000 |
3,040 |
8 |
83,000 |
84,000 |
6,640 |
8 |
12,000 |
12,500 |
960 |
8 |
39,000 |
40,000 |
3,120 |
8 |
84,000 |
85,000 |
6,720 |
8 |
12,500 |
13,000 |
1,000 |
8 |
40,000 |
41,000 |
3,200 |
8 |
85,000 |
86,000 |
6,800 |
8 |
13,000 |
13,500 |
1,040 |
8 |
41,000 |
42,000 |
3,280 |
8 |
86,000 |
87,000 |
6,880 |
8 |
13,500 |
14,000 |
1,080 |
8 |
42,000 |
43,000 |
3,360 |
8 |
87,000 |
88,000 |
6,960 |
8 |
14,000 |
14,500 |
1,120 |
8 |
43,000 |
44,000 |
3,440 |
8 |
88,000 |
89,000 |
7,040 |
8 |
14,500 |
15,000 |
1,160 |
8 |
44,000 |
45,000 |
3,520 |
8 |
89,000 |
90,000 |
7,120 |
8 |
15,000 |
15,500 |
1,200 |
8 |
45,000 |
46,000 |
3,600 |
8 |
90,000 |
92,000 |
7,200 |
8 |
15,500 |
16,000 |
1,240 |
8 |
46,000 |
47,000 |
3,680 |
8 |
92,000 |
94,000 |
7,360 |
8 |
16,000 |
16,500 |
1,280 |
8 |
47,000 |
48,000 |
3,760 |
8 |
94,000 |
96,000 |
7,520 |
8 |
16,500 |
17,000 |
1,320 |
8 |
48,000 |
49,000 |
3,840 |
8 |
96,000 |
98,000 |
7,680 |
8 |
17,000 |
17,500 |
1,360 |
8 |
49,000 |
50,000 |
3,920 |
8 |
98,000 |
100,000 |
7,840 |
8 |
17,500 |
18,000 |
1,400 |
8 |
50,000 |
51,000 |
4,000 |
8 |
100,000 |
102,000 |
8,000 |
8 |
18,000 |
18,500 |
1,440 |
8 |
51,000 |
52,000 |
4,080 |
8 |
102,000 |
104,000 |
8,200 |
8 |
18,500 |
19,000 |
1,480 |
8 |
52,000 |
53,000 |
4,160 |
8 |
104,000 |
106,000 |
8,400 |
8 |
19,000 |
19,500 |
1,520 |
8 |
53,000 |
54,000 |
4,240 |
8 |
106,000 |
108,000 |
8,600 |
8 |
19,500 |
20,000 |
1,560 |
8 |
54,000 |
55,000 |
4,320 |
8 |
108,000 |
110,000 |
8,800 |
8 |
20,000 |
20,500 |
1,600 |
8 |
55,000 |
56,000 |
4,400 |
8 |
110,000 |
112,000 |
9,000 |
8 |
20,500 |
21,000 |
1,640 |
8 |
56,000 |
57,000 |
4,480 |
8 |
112,000 |
114,000 |
9,200 |
8 |
21,000 |
21,500 |
1,680 |
8 |
57,000 |
58,000 |
4,560 |
8 |
114,000 |
116,000 |
9,400 |
8 |
21,500 |
22,000 |
1,720 |
8 |
58,000 |
59,000 |
4,640 |
8 |
116,000 |
118,000 |
9,600 |
8 |
22,000 |
22,500 |
1,760 |
8 |
59,000 |
60,000 |
4,720 |
8 |
118,000 |
120,000 |
9,800 |
8 |
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 |
10,000 |
8 |
210,000 |
213,000 |
19,500 |
9 |
345,000 |
348,000 |
39,750 |
11 |
122,000 |
124,000 |
10,200 |
8 |
213,000 |
216,000 |
19,950 |
9 |
348,000 |
351,000 |
40,200 |
11 |
124,000 |
126,000 |
10,400 |
8 |
216,000 |
219,000 |
20,400 |
9 |
351,000 |
354,000 |
40,650 |
11 |
126,000 |
128,000 |
10,600 |
8 |
219,000 |
222,000 |
20,850 |
9 |
354,000 |
357,000 |
41,100 |
11 |
128,000 |
130,000 |
10,800 |
8 |
222,000 |
225,000 |
21,300 |
9 |
357,000 |
360,000 |
41,550 |
11 |
130,000 |
132,000 |
11,000 |
8 |
225,000 |
228,000 |
21,750 |
9 |
360,000 |
363,000 |
42,000 |
11 |
132,000 |
134,000 |
11,200 |
8 |
228,000 |
231,000 |
22,200 |
9 |
363,000 |
366,000 |
42,450 |
11 |
134,000 |
136,000 |
11,400 |
8 |
231,000 |
234,000 |
22,650 |
9 |
366,000 |
369,000 |
42,900 |
11 |
136,000 |
138,000 |
11,600 |
8 |
234,000 |
237,000 |
23,100 |
9 |
369,000 |
372,000 |
43,350 |
11 |
138,000 |
140,000 |
11,800 |
8 |
237,000 |
240,000 |
23,550 |
9 |
372,000 |
375,000 |
43,800 |
11 |
140,000 |
142,000 |
12,000 |
8 |
240,000 |
243,000 |
24,000 |
10 |
375,000 |
378,000 |
44,250 |
11 |
142,000 |
144,000 |
12,200 |
8 |
243,000 |
246,000 |
24,450 |
10 |
378,000 |
381,000 |
44,700 |
11 |
144,000 |
146,000 |
12,400 |
8 |
246,000 |
249,000 |
24,900 |
10 |
381,000 |
384,000 |
45,150 |
11 |
146,000 |
148,000 |
12,600 |
8 |
249,000 |
252,000 |
25,350 |
10 |
384,000 |
387,000 |
45,600 |
11 |
148,000 |
150,000 |
12,800 |
8 |
252,000 |
255,000 |
25,800 |
10 |
387,000 |
390,000 |
46,050 |
11 |
150,000 |
152,000 |
13,000 |
8 |
255,000 |
258,000 |
26,250 |
10 |
390,000 |
394,000 |
46,500 |
11 |
152,000 |
154,000 |
13,200 |
8 |
258,000 |
261,000 |
26,700 |
10 |
394,000 |
398,000 |
47,100 |
11 |
154,000 |
156,000 |
13,400 |
8 |
261,000 |
264,000 |
27,150 |
10 |
398,000 |
402,000 |
47,700 |
11 |
156,000 |
158,000 |
13,600 |
8 |
264,000 |
267,000 |
27,600 |
10 |
402,000 |
406,000 |
48,300 |
12 |
158,000 |
160,000 |
13,800 |
8 |
267,000 |
270,000 |
28,050 |
10 |
406,000 |
410,000 |
48,900 |
12 |
160,000 |
162,000 |
14,000 |
8 |
270,000 |
273,000 |
28,500 |
10 |
410,000 |
414,000 |
49,500 |
12 |
162,000 |
164,000 |
14,200 |
8 |
273,000 |
276,000 |
28,950 |
10 |
414,000 |
418,000 |
50,100 |
12 |
164,000 |
166,000 |
14,400 |
8 |
276,000 |
279,000 |
29,400 |
10 |
418,000 |
422,000 |
50,700 |
12 |
166,000 |
168,000 |
14,600 |
8 |
279,000 |
282,000 |
29,850 |
10 |
422,000 |
426,000 |
51,300 |
12 |
168,000 |
170,000 |
14,800 |
8 |
282,000 |
285,000 |
30,300 |
10 |
426,000 |
430,000 |
51,900 |
12 |
170,000 |
172,000 |
15,000 |
8 |
285,000 |
288,000 |
30,750 |
10 |
430,000 |
434,000 |
52,500 |
12 |
172,000 |
174,000 |
15,200 |
8 |
288,000 |
291,000 |
31,200 |
10 |
434,000 |
438,000 |
53,100 |
12 |
174,000 |
176,000 |
15,400 |
8 |
291,000 |
294,000 |
31,650 |
10 |
438,000 |
442,000 |
53,700 |
12 |
176,000 |
178,000 |
15,600 |
8 |
294,000 |
297,000 |
32,100 |
10 |
442,000 |
446,000 |
54,300 |
12 |
178,000 |
180,000 |
15,800 |
8 |
297,000 |
300,000 |
32,550 |
10 |
446,000 |
450,000 |
54,900 |
12 |
180,000 |
182,000 |
16,000 |
8 |
300,000 |
303,000 |
33,000 |
11 |
450,000 |
454,000 |
55,500 |
12 |
182,000 |
184,000 |
16,200 |
8 |
303,000 |
306,000 |
33,450 |
11 |
454,000 |
458,000 |
56,100 |
12 |
184,000 |
186,000 |
16,400 |
8 |
306,000 |
309,000 |
33,900 |
11 |
458,000 |
462,000 |
56,700 |
12 |
186,000 |
188,000 |
16,600 |
8 |
309,000 |
312,000 |
34,350 |
11 |
462,000 |
466,000 |
57,300 |
12 |
188,000 |
190,000 |
16,800 |
8 |
312,000 |
315,000 |
34,800 |
11 |
466,000 |
470,000 |
57,900 |
12 |
190,000 |
192,000 |
17,000 |
8 |
315,000 |
318,000 |
35,250 |
11 |
470,000 |
474,000 |
58,500 |
12 |
192,000 |
194,000 |
17,200 |
8 |
318,000 |
321,000 |
35,700 |
11 |
474,000 |
478,000 |
59,100 |
12 |
194,000 |
196,000 |
17,400 |
8 |
321,000 |
324,000 |
36,150 |
11 |
478,000 |
482,000 |
59,700 |
12 |
196,000 |
198,000 |
17,600 |
8 |
324,000 |
327,000 |
36,600 |
11 |
482,000 |
486,000 |
60,300 |
12 |
198,000 |
200,000 |
17,800 |
8 |
327,000 |
330,000 |
37,050 |
11 |
486,000 |
490,000 |
60,900 |
12 |
200,000 |
202,000 |
18,000 |
9 |
330,000 |
333,000 |
37,500 |
11 |
490,000 |
494,000 |
61,500 |
12 |
202,000 |
204,000 |
18,300 |
9 |
333,000 |
336,000 |
37,950 |
11 |
494,000 |
498,000 |
62,100 |
12 |
204,000 |
206,000 |
18,600 |
9 |
336,000 |
339,000 |
38,400 |
11 |
498,000 |
502,000 |
62,700 |
12 |
206,000 |
208,000 |
18,900 |
9 |
339,000 |
342,000 |
38,850 |
11 |
502,000 |
506,000 |
63,400 |
12 |
208,000 |
210,000 |
19,200 |
9 |
342,000 |
345,000 |
39,300 |
11 |
506,000 |
510,000 |
64,200 |
12 |
課税総所得金額,調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額,調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額,調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
510,000 |
514,000 |
65,000 |
12 |
655,000 |
660,000 |
94,000 |
14 |
830,000 |
835,000 |
130,500 |
15 |
514,000 |
518,000 |
65,800 |
12 |
660,000 |
665,000 |
95,000 |
14 |
835,000 |
840,000 |
131,750 |
15 |
518,000 |
522,000 |
66,600 |
12 |
665,000 |
670,000 |
96,000 |
14 |
840,000 |
845,000 |
133,000 |
15 |
522,000 |
526,000 |
67,400 |
12 |
670,000 |
675,000 |
97,000 |
14 |
845,000 |
850,000 |
134,250 |
15 |
526,000 |
530,000 |
68,200 |
12 |
675,000 |
680,000 |
98,000 |
14 |
850,000 |
855,000 |
135,500 |
15 |
530,000 |
534,000 |
69,000 |
13 |
680,000 |
685,000 |
99,000 |
14 |
855,000 |
860,000 |
136,750 |
15 |
534,000 |
538,000 |
69,800 |
13 |
685,000 |
690,000 |
100,000 |
14 |
860,000 |
865,000 |
138,000 |
16 |
538,000 |
542,000 |
70,600 |
13 |
690,000 |
695,000 |
101,000 |
14 |
865,000 |
870,000 |
139,250 |
16 |
542,000 |
546,000 |
71,400 |
13 |
695,000 |
700,000 |
102,000 |
14 |
870,000 |
875,000 |
140,500 |
16 |
546,000 |
550,000 |
72,200 |
13 |
700,000 |
705,000 |
103,000 |
14 |
875,000 |
880,000 |
141,750 |
16 |
550,000 |
554,000 |
73,000 |
13 |
705,000 |
710,000 |
104,000 |
14 |
880,000 |
885,000 |
143,000 |
16 |
554,000 |
558,000 |
73,800 |
13 |
710,000 |
715,000 |
105,000 |
14 |
885,000 |
890,000 |
144,250 |
16 |
558,000 |
562,000 |
74,600 |
13 |
715,000 |
720,000 |
106,000 |
14 |
890,000 |
895,000 |
145,500 |
16 |
562,000 |
566,000 |
75,400 |
13 |
720,000 |
725,000 |
107,000 |
14 |
895,000 |
900,000 |
146,750 |
16 |
566,000 |
570,000 |
76,200 |
13 |
725,000 |
730,000 |
108,000 |
14 |
900,000 |
905,000 |
148,000 |
16 |
570,000 |
574,000 |
77,000 |
13 |
730,000 |
735,000 |
109,000 |
14 |
905,000 |
910,000 |
149,250 |
16 |
574,000 |
578,000 |
77,800 |
13 |
735,000 |
740,000 |
110,000 |
14 |
910,000 |
915,000 |
150,500 |
16 |
578,000 |
582,000 |
78,600 |
13 |
740,000 |
745,000 |
111,000 |
15 |
915,000 |
920,000 |
151,750 |
16 |
582,000 |
586,000 |
79,400 |
13 |
745,000 |
750,000 |
112,000 |
15 |
920,000 |
925,000 |
153,000 |
16 |
586,000 |
590,000 |
80,200 |
13 |
750,000 |
755,000 |
113,000 |
15 |
925,000 |
930,000 |
154,250 |
16 |
590,000 |
594,000 |
81,000 |
13 |
755,000 |
760,000 |
114,000 |
15 |
930,000 |
935,000 |
155,500 |
16 |
594,000 |
598,000 |
81,800 |
13 |
760,000 |
765,000 |
115,000 |
15 |
935,000 |
940,000 |
156,750 |
16 |
598,000 |
602,000 |
82,600 |
13 |
765,000 |
770,000 |
116,000 |
15 |
940,000 |
945,000 |
158,000 |
16 |
602,000 |
606,000 |
83,400 |
13 |
770,000 |
775,000 |
117,000 |
15 |
945,000 |
950,000 |
159,250 |
16 |
606,000 |
610,000 |
84,200 |
13 |
775,000 |
780,000 |
118,000 |
15 |
950,000 |
955,000 |
160,500 |
16 |
610,000 |
614,000 |
85,000 |
13 |
780,000 |
785,000 |
119,000 |
15 |
955,000 |
960,000 |
161,750 |
16 |
614,000 |
618,000 |
85,800 |
13 |
785,000 |
790,000 |
120,000 |
15 |
960,000 |
965,000 |
163,000 |
16 |
618,000 |
622,000 |
86,600 |
14 |
790,000 |
795,000 |
121,000 |
15 |
965,000 |
970,000 |
164,250 |
17 |
622,000 |
626,000 |
87,400 |
14 |
795,000 |
800,000 |
122,000 |
15 |
970,000 |
975,000 |
165,500 |
17 |
626,000 |
630,000 |
88,200 |
14 |
800,000 |
805,000 |
123,000 |
15 |
975,000 |
980,000 |
166,750 |
17 |
630,000 |
635,000 |
89,000 |
14 |
805,000 |
810,000 |
124,250 |
15 |
980,000 |
985,000 |
168,000 |
17 |
635,000 |
640,000 |
90,000 |
14 |
810,000 |
815,000 |
125,500 |
15 |
985,000 |
990,000 |
169,250 |
17 |
640,000 |
645,000 |
91,000 |
14 |
815,000 |
820,000 |
126,750 |
15 |
990,000 |
995,000 |
170,500 |
17 |
645,000 |
650,000 |
92,000 |
14 |
820,000 |
825,000 |
128,000 |
15 |
995,000 |
1,000,000 |
171,750 |
17 |
650,000 |
655,000 |
93,000 |
14 |
825,000 |
830,000 |
129,250 |
15 |
1,000,000円 |
173,000 |
17 |
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 |
1,800 |
60,000 |
61,000 |
4,800 |
|
500 |
1,000 |
40 |
23,000 |
23,500 |
1,840 |
61,000 |
62,000 |
4,880 |
1,000 |
1,500 |
80 |
23,500 |
24,000 |
1,880 |
62,000 |
63,000 |
4,960 |
1,500 |
2,000 |
120 |
24,000 |
24,500 |
1,920 |
63,000 |
64,000 |
5,040 |
2,000 |
2,500 |
160 |
24,500 |
25,000 |
1,960 |
64,000 |
65,000 |
5,120 |
2,500 |
3,000 |
200 |
25,000 |
25,500 |
2,000 |
65,000 |
66,000 |
5,200 |
3,000 |
3,500 |
240 |
25,500 |
26,000 |
2,040 |
66,000 |
67,000 |
5,280 |
3,500 |
4,000 |
280 |
26,000 |
26,500 |
2,080 |
67,000 |
68,000 |
5,360 |
4,000 |
4,500 |
320 |
26,500 |
27,000 |
2,120 |
68,000 |
69,000 |
5,440 |
4,500 |
5,000 |
360 |
27,000 |
27,500 |
2,160 |
69,000 |
70,000 |
5,520 |
5,000 |
5,500 |
400 |
27,500 |
28,000 |
2,200 |
70,000 |
71,000 |
5,600 |
5,500 |
6,000 |
440 |
28,000 |
28,500 |
2,240 |
71,000 |
72,000 |
5,680 |
6,000 |
6,500 |
480 |
28,500 |
29,000 |
2,280 |
72,000 |
73,000 |
5,760 |
6,500 |
7,000 |
520 |
29,000 |
29,500 |
2,320 |
73,000 |
74,000 |
5,840 |
7,000 |
7,500 |
560 |
29,500 |
30,000 |
2,360 |
74,000 |
75,000 |
5,920 |
7,500 |
8,000 |
600 |
30,000 |
31,000 |
2,400 |
75,000 |
76,000 |
6,000 |
8,000 |
8,500 |
640 |
31,000 |
32,000 |
2,480 |
76,000 |
77,000 |
6,080 |
8,500 |
9,000 |
680 |
32,000 |
33,000 |
2,560 |
77,000 |
78,000 |
6,160 |
9,000 |
9,500 |
720 |
33,000 |
34,000 |
2,640 |
78,000 |
79,000 |
6,240 |
9,500 |
10,000 |
760 |
34,000 |
35,000 |
2,720 |
79,000 |
80,000 |
6,320 |
10,000 |
10,500 |
800 |
35,000 |
36,000 |
2,800 |
80,000 |
81,000 |
6,400 |
10,500 |
11,000 |
840 |
36,000 |
37,000 |
2,880 |
81,000 |
82,000 |
6,480 |
11,000 |
11,500 |
880 |
37,000 |
38,000 |
2,960 |
82,000 |
83,000 |
6,560 |
11,500 |
12,000 |
920 |
38,000 |
39,000 |
3,040 |
83,000 |
84,000 |
6,640 |
12,000 |
12,500 |
960 |
39,000 |
40,000 |
3,120 |
84,000 |
85,000 |
6,720 |
12,500 |
13,000 |
1,000 |
40,000 |
41,000 |
3,200 |
85,000 |
86,000 |
6,800 |
13,000 |
13,500 |
1,040 |
41,000 |
42,000 |
3,280 |
86,000 |
87,000 |
6,880 |
13,500 |
14,000 |
1,080 |
42,000 |
43,000 |
3,360 |
87,000 |
88,000 |
6,960 |
14,000 |
14,500 |
1,120 |
43,000 |
44,000 |
3,440 |
88,000 |
89,000 |
7,040 |
14,500 |
15,000 |
1,160 |
44,000 |
45,000 |
3,520 |
89,000 |
90,000 |
7,120 |
15,000 |
15,500 |
1,200 |
45,000 |
46,000 |
3,600 |
90,000 |
92,000 |
7,200 |
15,500 |
16,000 |
1,240 |
46,000 |
47,000 |
3,680 |
92,000 |
94,000 |
7,360 |
16,000 |
16,500 |
1,280 |
47,000 |
48,000 |
3,760 |
94,000 |
96,000 |
7,520 |
16,500 |
17,000 |
1,320 |
48,000 |
49,000 |
3,840 |
96,000 |
98,000 |
7,680 |
17,000 |
17,500 |
1,360 |
49,000 |
50,000 |
3,920 |
98,000 |
100,000 |
7,840 |
17,500 |
18,000 |
1,400 |
50,000 |
51,000 |
4,000 |
100,000 |
102,000 |
8,000 |
18,000 |
18,500 |
1,440 |
51,000 |
52,000 |
4,080 |
102,000 |
104,000 |
8,160 |
18,500 |
19,000 |
1,480 |
52,000 |
53,000 |
4,160 |
104,000 |
106,000 |
8,320 |
19,000 |
19,500 |
1,520 |
53,000 |
54,000 |
4,240 |
106,000 |
108,000 |
8,480 |
19,500 |
20,000 |
1,560 |
54,000 |
55,000 |
4,320 |
108,000 |
110,000 |
8,640 |
20,000 |
20,500 |
1,600 |
55,000 |
56,000 |
4,400 |
110,000 |
112,000 |
8,800 |
20,500 |
21,000 |
1,640 |
56,000 |
57,000 |
4,480 |
112,000 |
114,000 |
8,960 |
21,000 |
21,500 |
1,680 |
57,000 |
58,000 |
4,560 |
114,000 |
116,000 |
9,120 |
21,500 |
22,000 |
1,720 |
58,000 |
59,000 |
4,640 |
116,000 |
118,000 |
9,280 |
22,000 |
22,500 |
1,760 |
59,000 |
60,000 |
4,720 |
118,000 |
120,000 |
9,440 |
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 |
9,600 |
210,000 |
213,000 |
16,800 |
345,000 |
348,000 |
27,600 |
122,000 |
124,000 |
9,760 |
213,000 |
216,000 |
17,040 |
348,000 |
351,000 |
27,840 |
124,000 |
126,000 |
9,920 |
216,000 |
219,000 |
17,280 |
351,000 |
354,000 |
28,080 |
126,000 |
128,000 |
10,080 |
219,000 |
222,000 |
17,520 |
354,000 |
357,000 |
28,320 |
128,000 |
130,000 |
10,240 |
222,000 |
225,000 |
17,760 |
357,000 |
360,000 |
28,560 |
130,000 |
132,000 |
10,400 |
225,000 |
228,000 |
18,000 |
360,000 |
363,000 |
28,800 |
132,000 |
134,000 |
10,560 |
228,000 |
231,000 |
18,240 |
363,000 |
366,000 |
29,040 |
134,000 |
136,000 |
10,720 |
231,000 |
234,000 |
18,480 |
366,000 |
369,000 |
29,280 |
136,000 |
138,000 |
10,880 |
234,000 |
237,000 |
18,720 |
369,000 |
372,000 |
29,520 |
138,000 |
140,000 |
11,040 |
237,000 |
240,000 |
18,960 |
372,000 |
375,000 |
29,760 |
140,000 |
142,000 |
11,200 |
240,000 |
243,000 |
19,200 |
375,000 |
378,000 |
30,000 |
142,000 |
144,000 |
11,360 |
243,000 |
246,000 |
19,440 |
378,000 |
381,000 |
30,240 |
144,000 |
146,000 |
11,520 |
246,000 |
249,000 |
19,680 |
381,000 |
384,000 |
30,480 |
146,000 |
148,000 |
11,680 |
249,000 |
252,000 |
19,920 |
384,000 |
387,000 |
30,720 |
148,000 |
150,000 |
11,840 |
252,000 |
255,000 |
20,160 |
387,000 |
390,000 |
30,960 |
150,000 |
152,000 |
12,000 |
255,000 |
258,000 |
20,400 |
390,000 |
394,000 |
31,200 |
152,000 |
154,000 |
12,160 |
258,000 |
261,000 |
20,640 |
394,000 |
398,000 |
31,520 |
154,000 |
156,000 |
12,320 |
261,000 |
264,000 |
20,880 |
398,000 |
402,000 |
31,840 |
156,000 |
158,000 |
12,480 |
264,000 |
267,000 |
21,120 |
402,000 |
406,000 |
32,160 |
158,000 |
160,000 |
12,640 |
267,000 |
270,000 |
21,360 |
406,000 |
410,000 |
32,480 |
160,000 |
162,000 |
12,800 |
270,000 |
273,000 |
21,600 |
410,000 |
414,000 |
32,800 |
162,000 |
164,000 |
12,960 |
273,000 |
276,000 |
21,840 |
414,000 |
418,000 |
33,120 |
164,000 |
166,000 |
13,120 |
276,000 |
279,000 |
22,080 |
418,000 |
422,000 |
33,440 |
166,000 |
168,000 |
13,280 |
279,000 |
282,000 |
22,320 |
422,000 |
426,000 |
33,760 |
168,000 |
170,000 |
13,440 |
282,000 |
285,000 |
22,560 |
426,000 |
430,000 |
34,080 |
170,000 |
172,000 |
13,600 |
285,000 |
288,000 |
22,800 |
430,000 |
434,000 |
34,400 |
172,000 |
174,000 |
13,760 |
288,000 |
291,000 |
23,040 |
434,000 |
438,000 |
34,720 |
174,000 |
176,000 |
13,920 |
291,000 |
294,000 |
23,280 |
438,000 |
442,000 |
35,040 |
176,000 |
178,000 |
14,080 |
294,000 |
297,000 |
23,520 |
442,000 |
446,000 |
35,360 |
178,000 |
180,000 |
14,240 |
297,000 |
300,000 |
23,760 |
446,000 |
450,000 |
35,680 |
180,000 |
182,000 |
14,400 |
300,000 |
303,000 |
24,000 |
450,000 |
454,000 |
36,000 |
182,000 |
184,000 |
14,560 |
303,000 |
306,000 |
24,240 |
454,000 |
458,000 |
36,320 |
184,000 |
186,000 |
14,720 |
306,000 |
309,000 |
24,480 |
458,000 |
462,000 |
36,640 |
186,000 |
188,000 |
14,880 |
309,000 |
312,000 |
24,720 |
462,000 |
466,000 |
36,960 |
188,000 |
190,000 |
15,040 |
312,000 |
315,000 |
24,960 |
466,000 |
470,000 |
37,280 |
190,000 |
192,000 |
15,200 |
315,000 |
318,000 |
25,200 |
470,000 |
474,000 |
37,600 |
192,000 |
194,000 |
15,360 |
318,000 |
321,000 |
25,440 |
474,000 |
478,000 |
37,920 |
194,000 |
196,000 |
15,520 |
321,000 |
324,000 |
25,680 |
478,000 |
482,000 |
38,240 |
196,000 |
198,000 |
15,680 |
324,000 |
327,000 |
25,920 |
482,000 |
486,000 |
38,560 |
198,000 |
200,000 |
15,840 |
327,000 |
330,000 |
26,160 |
486,000 |
490,000 |
38,880 |
200,000 |
202,000 |
16,000 |
330,000 |
333,000 |
26,400 |
490,000 |
494,000 |
39,200 |
202,000 |
204,000 |
16,160 |
333,000 |
336,000 |
26,640 |
494,000 |
498,000 |
39,520 |
204,000 |
206,000 |
16,320 |
336,000 |
339,000 |
26,880 |
498,000 |
502,000 |
39,840 |
206,000 |
208,000 |
16,480 |
339,000 |
342,000 |
27,120 |
502,000 |
506,000 |
40,200 |
208,000 |
210,000 |
16,640 |
342,000 |
345,000 |
27,360 |
506,000 |
510,000 |
40,600 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
510,000 |
514,000 |
41,000 |
655,000 |
660,000 |
55,500 |
830,000 |
835,000 |
73,000 |
514,000 |
518,000 |
41,400 |
660,000 |
665,000 |
56,000 |
835,000 |
840,000 |
73,500 |
518,000 |
522,000 |
41,800 |
665,000 |
670,000 |
56,500 |
840,000 |
845,000 |
74,000 |
522,000 |
526,000 |
42,200 |
670,000 |
675,000 |
57,000 |
845,000 |
850,000 |
74,500 |
526,000 |
530,000 |
42,600 |
675,000 |
680,000 |
57,500 |
850,000 |
855,000 |
75,000 |
530,000 |
534,000 |
43,000 |
680,000 |
685,000 |
58,000 |
855,000 |
860,000 |
75,500 |
534,000 |
538,000 |
43,400 |
685,000 |
690,000 |
58,500 |
860,000 |
865,000 |
76,000 |
538,000 |
542,000 |
43,800 |
690,000 |
695,000 |
59,000 |
865,000 |
870,000 |
76,500 |
542,000 |
546,000 |
44,200 |
695,000 |
700,000 |
59,500 |
870,000 |
875,000 |
77,000 |
546,000 |
550,000 |
44,600 |
700,000 |
705,000 |
60,000 |
875,000 |
880,000 |
77,500 |
550,000 |
554,000 |
45,000 |
705,000 |
710,000 |
60,500 |
880,000 |
885,000 |
78,000 |
554,000 |
558,000 |
45,400 |
710,000 |
715,000 |
61,000 |
885,000 |
890,000 |
78,500 |
558,000 |
562,000 |
45,800 |
715,000 |
720,000 |
61,500 |
890,000 |
895,000 |
79,000 |
562,000 |
566,000 |
46,200 |
720,000 |
725,000 |
62,000 |
895,000 |
900,000 |
79,500 |
566,000 |
570,000 |
46,600 |
725,000 |
730,000 |
62,500 |
900,000 |
905,000 |
80,000 |
570,000 |
574,000 |
47,000 |
730,000 |
735,000 |
63,000 |
905,000 |
910,000 |
80,500 |
574,000 |
578,000 |
47,400 |
735,000 |
740,000 |
63,500 |
910,000 |
915,000 |
81,000 |
578,000 |
582,000 |
47,800 |
740,000 |
745,000 |
64,000 |
915,000 |
920,000 |
81,500 |
582,000 |
586,000 |
48,200 |
745,000 |
750,000 |
64,500 |
920,000 |
925,000 |
82,000 |
586,000 |
590,000 |
48,600 |
750,000 |
755,000 |
65,000 |
925,000 |
930,000 |
82,500 |
590,000 |
594,000 |
49,000 |
755,000 |
760,000 |
65,500 |
930,000 |
935,000 |
83,000 |
594,000 |
598,000 |
49,400 |
760,000 |
765,000 |
66,000 |
935,000 |
940,000 |
83,500 |
598,000 |
602,000 |
49,800 |
765,000 |
770,000 |
66,500 |
940,000 |
945,000 |
84,000 |
602,000 |
606,000 |
50,200 |
770,000 |
775,000 |
67,000 |
945,000 |
950,000 |
84,500 |
606,000 |
610,000 |
50,600 |
775,000 |
780,000 |
67,500 |
950,000 |
955,000 |
85,000 |
610,000 |
614,000 |
51,000 |
780,000 |
785,000 |
68,000 |
955,000 |
960,000 |
85,500 |
614,000 |
618,000 |
51,400 |
785,000 |
790,000 |
68,500 |
960,000 |
965,000 |
86,000 |
618,000 |
622,000 |
51,800 |
790,000 |
795,000 |
69,000 |
965,000 |
970,000 |
86,500 |
622,000 |
626,000 |
52,200 |
795,000 |
800,000 |
69,500 |
970,000 |
975,000 |
87,000 |
626,000 |
630,000 |
52,600 |
800,000 |
805,000 |
70,000 |
975,000 |
980,000 |
87,500 |
630,000 |
635,000 |
53,000 |
805,000 |
810,000 |
70,500 |
980,000 |
985,000 |
88,000 |
635,000 |
640,000 |
53,500 |
810,000 |
815,000 |
71,000 |
985,000 |
990,000 |
88,500 |
640,000 |
645,000 |
54,000 |
815,000 |
820,000 |
71,500 |
990,000 |
995,000 |
89,000 |
645,000 |
650,000 |
54,500 |
820,000 |
825,000 |
72,000 |
995,000 |
1,000,000 |
89,500 |
650,000 |
655,000 |
55,000 |
825,000 |
830,000 |
72,500 |
1,000,000円 |
90,000 |
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 |
|||||||||||
扶養親族等の数 | |||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
以上 |
未満 |
税額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
11,300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6%に相当する金額 |
|
11,300 |
11,500 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
738 |
11,500 |
11,700 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
757 |
11,700 |
11,900 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
776 |
11,900 |
12,100 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
795 |
12,100 |
12,300 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
815 |
12,300 |
12,500 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
834 |
12,500 |
12,700 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
853 |
12,700 |
12,900 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
872 |
12,900 |
13,100 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
891 |
13,100 |
13,300 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
911 |
13,300 |
13,500 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
930 |
13,500 |
13,700 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
949 |
13,700 |
13,900 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
968 |
13,900 |
14,100 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
987 |
14,100 |
14,300 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,007 |
14,300 |
14,500 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,026 |
14,500 |
14,700 |
210 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,045 |
14,700 |
14,900 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,064 |
14,900 |
15,100 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,083 |
15,100 |
15,300 |
250 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,103 |
15,300 |
15,500 |
270 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,122 |
15,500 |
15,900 |
280 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,141 |
15,900 |
16,300 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,179 |
16,300 |
16,700 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,239 |
16,700 |
17,100 |
360 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,309 |
17,100 |
17,500 |
390 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,380 |
17,500 |
17,900 |
410 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,462 |
17,900 |
18,300 |
440 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,545 |
18,300 |
18,700 |
460 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,627 |
18,700 |
19,100 |
490 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,710 |
19,100 |
19,500 |
520 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,792 |
19,500 |
19,900 |
540 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,874 |
19,900 |
20,300 |
570 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,957 |
20,300 |
20,700 |
590 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,039 |
20,700 |
21,100 |
620 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,122 |
21,100 |
21,500 |
640 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,204 |
21,500 |
21,900 |
670 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,286 |
21,900 |
22,300 |
700 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,365 |
22,300 |
22,700 |
730 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,441 |
22,700 |
23,100 |
760 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,517 |
23,100 |
23,500 |
800 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,593 |
23,500 |
23,900 |
830 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,669 |
23,900 |
24,300 |
860 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,745 |
24,300 |
24,700 |
890 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,821 |
24,700 |
25,100 |
920 |
210 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,897 |
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 |
|||||||||||
扶養親族等の数 | |||||||||||||
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 |
25,100 |
25,500 |
960 |
230 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,973 |
25,500 |
25,900 |
990 |
260 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,049 |
25,900 |
26,300 |
1,020 |
280 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,125 |
26,300 |
26,700 |
1,050 |
310 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,201 |
26,700 |
27,100 |
1,080 |
330 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,277 |
27,100 |
27,500 |
1,120 |
360 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,353 |
27,500 |
28,100 |
1,160 |
390 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,429 |
28,100 |
28,700 |
1,200 |
430 |
230 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,543 |
28,700 |
29,300 |
1,250 |
470 |
270 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,657 |
29,300 |
29,900 |
1,300 |
510 |
310 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,771 |
29,900 |
30,500 |
1,350 |
550 |
350 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,895 |
30,500 |
31,100 |
1,400 |
580 |
380 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,076 |
31,100 |
31,700 |
1,440 |
620 |
420 |
220 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
4,268 |
31,700 |
32,300 |
1,490 |
660 |
460 |
260 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
4,460 |
32,300 |
32,900 |
1,560 |
710 |
500 |
300 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
4,643 |
32,900 |
33,500 |
1,630 |
760 |
540 |
340 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
4,811 |
33,500 |
34,100 |
1,710 |
800 |
580 |
380 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
4,979 |
34,100 |
34,700 |
1,780 |
860 |
620 |
420 |
220 |
20 |
0 |
0 |
0 |
0 |
0 |
5,147 |
34,700 |
35,300 |
1,860 |
910 |
660 |
460 |
260 |
60 |
0 |
0 |
0 |
0 |
0 |
5,307 |
35,300 |
35,900 |
1,940 |
960 |
710 |
500 |
300 |
100 |
0 |
0 |
0 |
0 |
0 |
5,466 |
35,900 |
36,500 |
2,020 |
1,020 |
770 |
550 |
350 |
150 |
0 |
0 |
0 |
0 |
0 |
5,625 |
36,500 |
37,100 |
2,110 |
1,070 |
820 |
590 |
390 |
190 |
0 |
0 |
0 |
0 |
0 |
5,784 |
37,100 |
37,700 |
2,190 |
1,120 |
870 |
630 |
430 |
230 |
30 |
0 |
0 |
0 |
0 |
5,943 |
37,700 |
38,300 |
2,270 |
1,180 |
930 |
680 |
480 |
280 |
80 |
0 |
0 |
0 |
0 |
6,102 |
38,300 |
38,900 |
2,350 |
1,230 |
980 |
730 |
520 |
320 |
120 |
0 |
0 |
0 |
0 |
6,261 |
38,900 |
39,500 |
2,430 |
1,290 |
1,040 |
790 |
560 |
360 |
160 |
0 |
0 |
0 |
0 |
6,420 |
39,500 |
40,100 |
2,510 |
1,340 |
1,090 |
840 |
610 |
410 |
210 |
10 |
0 |
0 |
0 |
6,579 |
40,100 |
40,700 |
2,590 |
1,390 |
1,140 |
890 |
650 |
450 |
250 |
50 |
0 |
0 |
0 |
6,738 |
40,700 |
41,300 |
2,670 |
1,450 |
1,200 |
950 |
700 |
490 |
290 |
90 |
0 |
0 |
0 |
6,897 |
41,300 |
41,900 |
2,750 |
1,500 |
1,250 |
1,000 |
750 |
540 |
340 |
140 |
0 |
0 |
0 |
7,056 |
41,900 |
42,500 |
2,830 |
1,580 |
1,310 |
1,060 |
810 |
580 |
380 |
180 |
0 |
0 |
0 |
7,215 |
42,500 |
43,100 |
2,920 |
1,670 |
1,360 |
1,110 |
860 |
620 |
420 |
220 |
20 |
0 |
0 |
7,374 |
43,100 |
43,700 |
3,000 |
1,750 |
1,410 |
1,160 |
910 |
660 |
460 |
260 |
60 |
0 |
0 |
7,594 |
43,700 |
44,300 |
3,080 |
1,830 |
1,470 |
1,220 |
970 |
720 |
510 |
310 |
110 |
0 |
0 |
7,813 |
44,300 |
44,900 |
3,160 |
1,910 |
1,530 |
1,270 |
1,020 |
770 |
550 |
350 |
150 |
0 |
0 |
8,032 |
44,900 |
45,500 |
3,240 |
1,990 |
1,610 |
1,330 |
1,080 |
830 |
590 |
390 |
190 |
0 |
0 |
8,251 |
45,500 |
46,500 |
3,350 |
2,100 |
1,720 |
1,400 |
1,150 |
900 |
650 |
450 |
250 |
50 |
0 |
8,470 |
46,500 |
47,500 |
3,480 |
2,230 |
1,860 |
1,490 |
1,240 |
990 |
740 |
520 |
320 |
120 |
0 |
8,835 |
47,500 |
48,500 |
3,620 |
2,370 |
1,990 |
1,620 |
1,330 |
1,080 |
830 |
600 |
400 |
200 |
0 |
9,200 |
48,500 |
49,500 |
3,750 |
2,500 |
2,130 |
1,750 |
1,420 |
1,170 |
920 |
670 |
470 |
270 |
70 |
9,565 |
49,500 |
50,500 |
3,890 |
2,640 |
2,260 |
1,890 |
1,510 |
1,260 |
1,010 |
760 |
540 |
340 |
140 |
9,930 |
50,500 |
51,500 |
4,020 |
2,770 |
2,400 |
2,020 |
1,650 |
1,350 |
1,100 |
850 |
610 |
410 |
210 |
10,295 |
51,500 |
52,500 |
4,160 |
2,910 |
2,530 |
2,160 |
1,780 |
1,440 |
1,190 |
940 |
690 |
480 |
280 |
10,660 |
52,500 |
53,500 |
4,290 |
3,040 |
2,670 |
2,290 |
1,920 |
1,540 |
1,280 |
1,030 |
780 |
560 |
360 |
11,025 |
53,500 |
54,500 |
4,430 |
3,180 |
2,800 |
2,430 |
2,050 |
1,680 |
1,370 |
1,120 |
870 |
630 |
430 |
11,390 |
54,500 |
55,500 |
4,560 |
3,310 |
2,940 |
2,560 |
2,190 |
l,810 |
1,460 |
1,210 |
960 |
710 |
500 |
11,755 |
55,500 |
56,500 |
4,700 |
3,450 |
3,070 |
2,700 |
2,320 |
1,950 |
1,570 |
1,300 |
1,050 |
800 |
570 |
12,120 |
56,500 |
57,500 |
4,830 |
3,580 |
3,210 |
2,830 |
2,460 |
2,080 |
1,710 |
1,390 |
1,140 |
890 |
640 |
12,485 |
57,500 |
58,500 |
4,970 |
3,720 |
3,340 |
2,970 |
2,590 |
2,220 |
1,840 |
1,480 |
1,230 |
980 |
730 |
12,850 |
58,500 |
59,500 |
5,100 |
3,850 |
3,480 |
3,100 |
2,730 |
2,350 |
1,980 |
1,600 |
1,320 |
1,070 |
820 |
13,215 |
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 |
|||||||||||
扶養親族等の数 | |||||||||||||
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 |
59,500 |
60,500 |
5,250 |
4,000 |
3,620 |
3,250 |
2,870 |
2,500 |
2,120 |
1,750 |
1,420 |
1,170 |
920 |
13,608 |
60,500 |
61,500 |
5,450 |
4,150 |
3,770 |
3,400 |
3,020 |
2,650 |
2,270 |
1,900 |
1,520 |
1,270 |
1,020 |
14,034 |
61,500 |
62,500 |
5,650 |
4,300 |
3,920 |
3,550 |
3,170 |
2,800 |
2,420 |
2,050 |
1,670 |
1,370 |
1,120 |
14,434 |
62,500 |
63,500 |
5,850 |
4,450 |
4,070 |
3,700 |
3,320 |
2,950 |
2,570 |
2,200 |
1,820 |
1,470 |
1,220 |
14,834 |
63,500 |
64,500 |
6,050 |
4,600 |
4,220 |
3,850 |
3,470 |
3,100 |
2,720 |
2,350 |
1,970 |
1,600 |
1,320 |
15,234 |
64,500 |
65,500 |
6,250 |
4,750 |
4,370 |
4,000 |
3,620 |
3,250 |
2,870 |
2,500 |
2,120 |
1,750 |
1,420 |
15,634 |
65,500 |
66,500 |
6,450 |
4,900 |
4,520 |
4,150 |
3,770 |
3,400 |
3,020 |
2,650 |
2,270 |
1,900 |
1,520 |
16,034 |
66,500 |
67,500 |
6,650 |
5,050 |
4,670 |
4,300 |
3,920 |
3,550 |
3,170 |
2,800 |
2,420 |
2,050 |
1,670 |
16,434 |
67,500 |
68,500 |
6,850 |
5,200 |
4,820 |
4,450 |
4,070 |
3,700 |
3,320 |
2,950 |
2,570 |
2,200 |
1,820 |
16,834 |
68,500 |
69,500 |
7,050 |
5,380 |
4,970 |
4,600 |
4,220 |
3,850 |
3,470 |
3,100 |
2,720 |
2,350 |
1,970 |
17,234 |
69,500 |
70,500 |
7,250 |
5,580 |
5,120 |
4,750 |
4,370 |
4,000 |
3,620 |
3,250 |
2,870 |
2,500 |
2,120 |
17,634 |
70,500 |
71,500 |
7,450 |
5,780 |
5,280 |
4,900 |
4,520 |
4,150 |
3,770 |
3,400 |
3,020 |
2,650 |
2,270 |
18,034 |
71,500 |
72,500 |
7,650 |
5,980 |
5,480 |
5,050 |
4,670 |
4,300 |
3,920 |
3,550 |
3,170 |
2,800 |
2,420 |
18,434 |
72,500 |
73,500 |
7,850 |
6,180 |
5,680 |
5,200 |
4,820 |
4,450 |
4,070 |
3,700 |
3,320 |
2,950 |
2,570 |
18,834 |
73,500 |
74,500 |
8,050 |
6,380 |
5,880 |
5,380 |
4,970 |
4,600 |
4,220 |
3,850 |
3,470 |
3,100 |
2,720 |
19,234 |
74,500 |
75,500 |
8,250 |
6,580 |
6,080 |
5,580 |
5,120 |
4,750 |
4,370 |
4,000 |
3,620 |
3,250 |
2,870 |
19,634 |
75,500 |
76,500 |
8,450 |
6,780 |
6,280 |
5,780 |
5,280 |
4,900 |
4,520 |
4,150 |
3,770 |
3,400 |
3,020 |
20,034 |
76,500 |
78,000 |
8,700 |
7,030 |
6,530 |
6,030 |
5,530 |
5,090 |
4,710 |
4,340 |
3,960 |
3,590 |
3,210 |
20,434 |
78,000 |
79,500 |
9,000 |
7,330 |
6,830 |
6,330 |
5,830 |
5,330 |
4,940 |
4,560 |
4,190 |
3,810 |
3,440 |
21,034 |
79,500 |
81,000 |
9,300 |
7,630 |
7,130 |
6,630 |
6,130 |
5,630 |
5,160 |
4,790 |
4,410 |
4,040 |
3,660 |
21,634 |
81,000 |
82,500 |
9,600 |
7,930 |
7,430 |
6,930 |
6,430 |
5,930 |
5,430 |
5,010 |
4,640 |
4,260 |
3,890 |
22,234 |
82,500 |
84,000 |
9,900 |
8,230 |
7,730 |
7,230 |
6,730 |
6,230 |
5,730 |
5,240 |
4,860 |
4,490 |
4,110 |
22,834 |
84,000 |
85,500 |
10,200 |
8,530 |
8,030 |
7,530 |
7,030 |
6,530 |
6,030 |
5,530 |
5,090 |
4,710 |
4,340 |
23,434 |
85,500 |
87,000 |
10,560 |
8,830 |
8,330 |
7,830 |
7,330 |
6,830 |
6,330 |
5,830 |
5,330 |
4,940 |
4,560 |
24,142 |
87,000 |
88,500 |
10,940 |
9,130 |
8,630 |
8,130 |
7,630 |
7,130 |
6,630 |
6,130 |
5,630 |
5,160 |
4,790 |
24,817 |
88,500 |
90,000 |
11,310 |
9,430 |
8,930 |
8,430 |
7,930 |
7,430 |
6,930 |
6,430 |
5,930 |
5,430 |
5,010 |
25,492 |
90,000 |
91,500 |
11,690 |
9,730 |
9,230 |
8,730 |
8,230 |
7,730 |
7,230 |
6,730 |
6,230 |
5,730 |
5,240 |
26,167 |
91,500 |
93,000 |
12,060 |
10,030 |
9,530 |
9,030 |
8,530 |
8,030 |
7,530 |
7,030 |
6,530 |
6,030 |
5,530 |
26,842 |
93,000 |
94,500 |
12,440 |
10,350 |
9,830 |
9,330 |
8,830 |
8,330 |
7,830 |
7,330 |
6,830 |
6,330 |
5,830 |
27,517 |
94,500 |
96,000 |
12,810 |
10,730 |
10,130 |
9,630 |
9,130 |
8,630 |
8,130 |
7,630 |
7,130 |
6,630 |
6,130 |
28,192 |
96,000 |
97,500 |
13,190 |
11,100 |
10,480 |
9,930 |
9,430 |
8,930 |
8,430 |
7,930 |
7,430 |
6,930 |
6,430 |
28,867 |
97,500 |
99,000 |
13,560 |
11,480 |
10,850 |
10,230 |
9,730 |
9,230 |
8,730 |
8,230 |
7,730 |
7,230 |
6,730 |
29,542 |
99,000 |
100,500 |
13,940 |
11,850 |
11,230 |
10,600 |
10,030 |
9,530 |
9,030 |
8,530 |
8,030 |
7,530 |
7,030 |
30,217 |
100,500 |
102,000 |
14,310 |
12,230 |
11,600 |
10,980 |
10,350 |
9,830 |
9,330 |
8,830 |
8,330 |
7,830 |
7,330 |
30,892 |
102,000 |
103,500 |
14,690 |
12,600 |
11,980 |
11,350 |
10,730 |
10,130 |
9,630 |
9,130 |
8,630 |
8,130 |
7,630 |
31,567 |
103,500 |
105,000 |
15,060 |
12,980 |
12,350 |
11,730 |
11,100 |
10,480 |
9,930 |
9,430 |
8,930 |
8,430 |
7,930 |
32,242 |
105,000 |
106,500 |
15,440 |
13,350 |
12,730 |
12,100 |
11,480 |
10,850 |
10,230 |
9,730 |
9,230 |
8,730 |
8,230 |
32,917 |
106,500 |
108,000 |
15,810 |
13,730 |
13,100 |
12,480 |
11,850 |
11,230 |
10,600 |
10,030 |
9,530 |
9,030 |
8,530 |
33,592 |
108,000 |
109,500 |
16,190 |
14,100 |
13,480 |
12,850 |
12,230 |
11,600 |
10,980 |
10,350 |
9,830 |
9,330 |
8,830 |
34,267 |
109,500 |
111,000 |
16,560 |
14,480 |
13,850 |
13,230 |
12,600 |
11,980 |
11,350 |
10,730 |
10,130 |
9,630 |
9,130 |
34,942 |
111,000 |
112,500 |
16,940 |
14,850 |
14,230 |
13,600 |
12,980 |
12,350 |
11,730 |
11,100 |
10,480 |
9,930 |
9,430 |
35,617 |
112,500 |
114,000 |
17,310 |
15,230 |
14,600 |
13,980 |
13,350 |
12,730 |
12,100 |
11,480 |
10,850 |
10,230 |
9,730 |
36,292 |
114,000 |
115,500 |
17,690 |
15,600 |
14,980 |
14,350 |
13,730 |
13,100 |
12,480 |
11,850 |
11,230 |
10,600 |
10,030 |
37,033 |
115,500 |
117,000 |
18,060 |
15,980 |
15,350 |
14,730 |
14,100 |
13,480 |
12,850 |
12,230 |
11,600 |
10,980 |
10,350 |
37,858 |
117,000 |
118,500 |
18,440 |
16,350 |
15,730 |
15,100 |
14,480 |
13,850 |
13,230 |
12,600 |
11,980 |
11,350 |
10,730 |
38,683 |
118,500 |
120,000 |
18,860 |
16,730 |
16,100 |
15,480 |
14,850 |
14,230 |
13,600 |
12,980 |
12,350 |
11,730 |
11,100 |
39,500 |
120,000 |
122,000 |
19,380 |
17,170 |
16,540 |
15,920 |
15,290 |
14,670 |
14,040 |
13,420 |
12,790 |
12,170 |
11,540 |
40,250 |
122,000 |
124,000 |
19,980 |
17,670 |
17,040 |
16,420 |
15,790 |
15,170 |
14,540 |
13,920 |
13,290 |
12,670 |
12,040 |
41,250 |
124,000 |
126,000 |
20,580 |
18,170 |
17,540 |
16,920 |
16,290 |
15,670 |
15,040 |
14,420 |
13,790 |
13,170 |
12,540 |
42,250 |
126,000 |
128,000 |
21,180 |
18,680 |
18,040 |
17,420 |
16,790 |
16,170 |
15,540 |
14,920 |
14,290 |
13,670 |
13,040 |
43,250 |
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 |
|||||||||||
扶養親族等の数 | |||||||||||||
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 |
128,000 |
130,000 |
21,780 |
19,280 |
18,540 |
17,920 |
17,290 |
16,670 |
16,040 |
15,420 |
14,790 |
14,170 |
13,540 |
44,250 |
130,000 |
132,000 |
22,380 |
19,880 |
19,130 |
18,420 |
17,790 |
17,170 |
16,540 |
15,920 |
15,290 |
14,670 |
14,040 |
45,250 |
132,000 |
134,000 |
22,980 |
20,480 |
19,730 |
18,980 |
18,290 |
17,670 |
17,040 |
16,420 |
15,790 |
15,170 |
14,540 |
46,250 |
134,000 |
136,000 |
23,580 |
21,080 |
20,330 |
19,580 |
18,830 |
18,170 |
17,540 |
16,920 |
16,290 |
15,670 |
15,040 |
47,250 |
136,000 |
138,000 |
24,180 |
21,680 |
20,930 |
20,180 |
19,430 |
18,680 |
18,040 |
17,420 |
16,790 |
16,170 |
15,540 |
48,250 |
138,000 |
140,000 |
24,780 |
22,280 |
21,530 |
20,780 |
20,030 |
19,280 |
18,540 |
17,920 |
17,290 |
16,670 |
16,040 |
49,250 |
140,000 |
142,000 |
25,380 |
22,880 |
22,130 |
21,380 |
20,630 |
19,880 |
19,130 |
18,420 |
17,790 |
17,170 |
16,540 |
50,250 |
142,000 |
144,000 |
25,980 |
23,480 |
22,730 |
21,980 |
21,230 |
20,480 |
19,730 |
18,980 |
18,290 |
17,670 |
17,040 |
51,250 |
144,000 |
146,000 |
26,580 |
24,080 |
23,330 |
22,580 |
21,830 |
21,080 |
20,330 |
19,580 |
18,830 |
18,170 |
17,540 |
52,250 |
146,000 |
148,000 |
27,180 |
24,680 |
23,930 |
23,180 |
22,430 |
21,680 |
20,930 |
20,180 |
19,430 |
18,680 |
18,040 |
53,250 |
148,000 |
150,000 |
27,780 |
25,280 |
24,530 |
23,780 |
23,030 |
22,280 |
21,530 |
20,780 |
20,030 |
19,280 |
18,540 |
54,250 |
150,000 |
152,000 |
28,380 |
25,880 |
25,130 |
24,380 |
23,630 |
22,880 |
22,130 |
21,380 |
20,630 |
19,880 |
19,130 |
55,250 |
152,000 |
154,000 |
28,980 |
26,480 |
25,730 |
24,980 |
24,230 |
23,480 |
22,730 |
21,980 |
21,230 |
20,480 |
19,730 |
56,250 |
154,000 |
156,000 |
29,580 |
27,080 |
26,330 |
25,580 |
24,830 |
24,080 |
23,330 |
22,580 |
21,830 |
21,080 |
20,330 |
57,250 |
156,000 |
158,000 |
30,180 |
27,680 |
26,930 |
26,180 |
25,430 |
24,680 |
23,930 |
23,180 |
22,430 |
21,680 |
20,930 |
58,250 |
158,000 |
160,000 |
30,780 |
28,280 |
27,530 |
26,780 |
26,030 |
25,280 |
24,530 |
23,780 |
23,030 |
22,280 |
21,530 |
59,250 |
160,000 |
162,000 |
31,380 |
28,880 |
28,130 |
27,380 |
26,630 |
25,880 |
25,130 |
24,380 |
23,630 |
22,880 |
22,130 |
60,250 |
162,000 |
164,000 |
31,980 |
29,480 |
28,730 |
27,980 |
27,230 |
26,480 |
25,730 |
24,980 |
24,230 |
23,480 |
22,730 |
61,250 |
164,000 |
166,000 |
32,580 |
30,080 |
29,330 |
28,580 |
27,830 |
27,080 |
26,330 |
25,580 |
24,830 |
24,080 |
23,330 |
62,250 |
166,000 |
168,000 |
33,180 |
30,680 |
29,930 |
29,180 |
28,430 |
27,680 |
26,930 |
26,180 |
25,430 |
24,680 |
23,930 |
63,250 |
168,000 |
170,000 |
33,820 |
31,280 |
30,530 |
29,780 |
29,030 |
28,280 |
27,530 |
26,780 |
26,030 |
25,280 |
24,530 |
64,250 |
170,000 |
172,000 |
34,520 |
31,880 |
31,130 |
30,380 |
29,630 |
28,880 |
28,130 |
27,380 |
26,630 |
25,880 |
25,130 |
65,166 |
172,000 |
174,000 |
35,220 |
32,480 |
31,730 |
30,980 |
30,230 |
29,480 |
28,730 |
27,980 |
27,230 |
26,480 |
25,730 |
66,066 |
174,000 |
176,000 |
35,920 |
33,080 |
32,330 |
31,580 |
30,830 |
30,080 |
29,330 |
28,580 |
27,830 |
27,080 |
26,330 |
66,966 |
176,000 |
178,000 |
36,620 |
33,700 |
32,930 |
32,180 |
31,430 |
30,680 |
29,930 |
29,180 |
28,430 |
27,680 |
26,930 |
67,884 |
178,000 |
180,000 |
37,320 |
34,400 |
33,530 |
32,780 |
32,030 |
31,280 |
30,530 |
29,780 |
29,030 |
28,280 |
27,530 |
68,984 |
180,000 |
182,000 |
38,020 |
35,100 |
34,220 |
33,380 |
32,630 |
31,880 |
31,130 |
30,380 |
29,630 |
28,880 |
28,130 |
70,084 |
182,000 |
184,000 |
38,720 |
35,800 |
34,920 |
34,050 |
33,230 |
32,480 |
31,730 |
30,980 |
30,230 |
29,480 |
28,730 |
71,184 |
184,000 |
186,000 |
39,420 |
36,500 |
35,620 |
34,750 |
33,870 |
33,080 |
32,330 |
31,580 |
30,830 |
30,080 |
29,330 |
72,284 |
186,000 |
188,000 |
40,120 |
37,200 |
36,320 |
35,450 |
34,570 |
33,700 |
32,930 |
32,180 |
31,430 |
30,680 |
29,930 |
73,384 |
188,000 |
190,000 |
40,820 |
37,900 |
37,020 |
36,150 |
35,270 |
34,400 |
33,530 |
32,780 |
32,030 |
31,280 |
30,530 |
74,484 |
190,000 |
192,000 |
41,520 |
38,600 |
37,720 |
36,850 |
35,970 |
35,100 |
34,220 |
33,380 |
32,630 |
31,880 |
31,130 |
75,584 |
192,000 |
194,000 |
42,220 |
39,300 |
38,420 |
37,550 |
36,670 |
35,800 |
34,920 |
34,050 |
33,230 |
32,480 |
31,730 |
76,684 |
194,000 |
196,000 |
42,920 |
40,000 |
39,120 |
38,250 |
37,370 |
36,500 |
35,620 |
34,750 |
33,870 |
33,080 |
32,330 |
77,784 |
196,000 |
198,000 |
43,620 |
40,700 |
39,820 |
38,950 |
38,070 |
37,200 |
36,320 |
35,450 |
34,570 |
33,700 |
32,930 |
78,884 |
198,000 |
200,000 |
44,320 |
41,400 |
40,520 |
39,650 |
38,770 |
37,900 |
37,020 |
36,150 |
35,270 |
34,400 |
33,530 |
79,984 |
200,000円 |
44,670 |
41,750 |
40,870 |
40,000 |
39,120 |
38,250 |
37,370 |
36,500 |
35,620 |
34,750 |
33,870 |
81,084 |
|
200,000円をこえ227,000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 |
81,084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45%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 |
|||||||||||
扶養親族等の数 | |||||||||||||
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 |
||
227,000円 |
54,120 |
51,200 |
50,320 |
49,450 |
48,570 |
47,700 |
46,820 |
45,950 |
45,070 |
44,200 |
43,320 |
93,234 |
|
227,000円をこえ352,000円に満たない金額 |
227,000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227,000円をこえる金額の40%に相当する金額を加算した金額 |
93,234円に、その月の社会保険料控除後の給与の金額のうち227,000円をこえる金額の50%に相当する金額を加算した金額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
352,000円 |
104,120 |
101,200 |
100,320 |
99,450 |
98,570 |
97,700 |
96,820 |
95,950 |
95,070 |
94,200 |
93,320 |
155,734 |
|
352,000円をこえ519,000円に満たない金額 |
352,000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352,000円をこえる金額の45%に相当する金額を加算した金額 |
155,734円に、その月の社会保険料控除後の給与の金額のうち352,000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 |
||
519,000円 |
179,270 |
176,350 |
175,470 |
174,600 |
173,720 |
172,850 |
171,970 |
171,100 |
170,220 |
169,350 |
168,470 |
247,584 |
|
519,000円をこえる金額 |
519,000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519,000円をこえる金額の50%に相当する金額を加算した金額 |
247,584円に、その月の社会保険料控除後の給与の金額のうち519,000円をこえる金額の60%に相当する金額を加算した金額 |
|||||||||||
扶養親族等の数が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380円を控除した金額 |
従たる給与についての扶養控除等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等の数に応じ、扶養親族等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 |
||||||||||||
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500円を、控除対象配偶者又は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500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 |
18,700円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
18,700 |
19,100 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
19,100 |
19,500 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
19,500 |
19,900 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
19,900 |
20,300 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
20,300 |
20,700 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
20,700 |
21,100 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
21,100 |
21,500 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
21,500 |
21,900 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
21,900 |
22,300 |
230 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
22,300 |
22,700 |
250 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
22,700 |
23,100 |
280 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
23,100 |
23,500 |
300 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
23,500 |
23,900 |
330 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
23,900 |
24,300 |
360 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
24,300 |
24,700 |
380 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
24,700 |
25,100 |
410 |
210 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
25,100 |
25,500 |
430 |
230 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
25,500 |
25,900 |
460 |
260 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
25,900 |
26,300 |
480 |
280 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
26,300 |
26,700 |
510 |
310 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
26,700 |
27,100 |
530 |
330 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
27,100 |
27,500 |
560 |
360 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
27,500 |
28,100 |
590 |
390 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
28,100 |
28,700 |
630 |
430 |
230 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
28,700 |
29,300 |
670 |
470 |
270 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
29,300 |
29,900 |
720 |
510 |
310 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
29,900 |
30,500 |
770 |
550 |
350 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
30,500 |
31,100 |
810 |
580 |
380 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
31,100 |
31,700 |
860 |
620 |
420 |
220 |
20 |
0 |
0 |
0 |
0 |
0 |
31,700 |
32,300 |
910 |
660 |
460 |
260 |
60 |
0 |
0 |
0 |
0 |
0 |
32,300 |
32,900 |
960 |
710 |
500 |
300 |
100 |
0 |
0 |
0 |
0 |
0 |
32,900 |
33,500 |
1,010 |
760 |
540 |
340 |
140 |
0 |
0 |
0 |
0 |
0 |
33,500 |
34,100 |
1,050 |
800 |
580 |
380 |
180 |
0 |
0 |
0 |
0 |
0 |
34,100 |
34,700 |
1,100 |
850 |
620 |
420 |
220 |
20 |
0 |
0 |
0 |
0 |
34,700 |
35,300 |
1,160 |
910 |
660 |
460 |
260 |
60 |
0 |
0 |
0 |
0 |
35,300 |
35,900 |
1,210 |
960 |
710 |
500 |
300 |
100 |
0 |
0 |
0 |
0 |
35,900 |
36,500 |
1,270 |
1,020 |
770 |
550 |
350 |
150 |
0 |
0 |
0 |
0 |
36,500 |
37,100 |
1,320 |
1,070 |
820 |
590 |
390 |
190 |
0 |
0 |
0 |
0 |
37,100 |
37,700 |
1,370 |
1,120 |
870 |
630 |
430 |
230 |
30 |
0 |
0 |
0 |
37,700 |
38,300 |
1,430 |
1,180 |
930 |
680 |
480 |
280 |
80 |
0 |
0 |
0 |
38,300 |
38,900 |
1,480 |
1,230 |
980 |
730 |
520 |
320 |
120 |
0 |
0 |
0 |
38,900 |
39,500 |
1,550 |
1,290 |
1,040 |
790 |
560 |
360 |
160 |
0 |
0 |
0 |
39,500 |
40,100 |
1,640 |
1,340 |
1,090 |
840 |
610 |
410 |
210 |
10 |
0 |
0 |
40,100 |
40,700 |
1,720 |
1,390 |
1,140 |
890 |
650 |
450 |
250 |
50 |
0 |
0 |
40,700 |
41,300 |
1,800 |
1,450 |
1,200 |
950 |
700 |
490 |
290 |
90 |
0 |
0 |
41,300 |
41,900 |
1,880 |
1,500 |
1,250 |
1,000 |
750 |
540 |
340 |
140 |
0 |
0 |
41,900 |
42,500 |
1,960 |
1,580 |
1,310 |
1,060 |
810 |
580 |
380 |
180 |
0 |
0 |
42,500 |
43,100 |
2,040 |
1,670 |
1,360 |
1,110 |
860 |
620 |
420 |
220 |
20 |
0 |
43,100 |
43,700 |
2,120 |
1,750 |
1,410 |
1,160 |
910 |
660 |
460 |
260 |
60 |
0 |
43,700 |
44,300 |
2,200 |
1,830 |
1,470 |
1,220 |
970 |
720 |
510 |
310 |
110 |
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 |
44,300 |
44,900 |
2,280 |
1,910 |
1,530 |
1,270 |
1,020 |
770 |
550 |
350 |
150 |
0 |
44,900 |
45,500 |
2,360 |
1,990 |
1,610 |
1,330 |
1,080 |
830 |
590 |
390 |
190 |
0 |
45,500 |
46,500 |
2,470 |
2,100 |
1,720 |
1,400 |
1,150 |
900 |
650 |
450 |
250 |
50 |
46,500 |
47,500 |
2,610 |
2,230 |
1,860 |
1,490 |
1,240 |
990 |
740 |
520 |
320 |
120 |
47,500 |
48,500 |
2,740 |
2,370 |
1,990 |
1,620 |
1,330 |
1,080 |
830 |
600 |
400 |
200 |
48,500 |
49,500 |
2,880 |
2,500 |
2,130 |
1,750 |
1,420 |
1,170 |
920 |
670 |
470 |
270 |
49,500 |
50,500 |
3,010 |
2,640 |
2,260 |
1,890 |
1,510 |
1,260 |
1,010 |
760 |
540 |
340 |
50,500 |
51,500 |
3,150 |
2,770 |
2,400 |
2,020 |
1,650 |
1,350 |
1,100 |
850 |
610 |
410 |
51,500 |
52,500 |
3,280 |
2,910 |
2,530 |
2,160 |
1,780 |
1,440 |
1,190 |
940 |
690 |
480 |
52,500 |
53,500 |
3,420 |
3,040 |
2,670 |
2,290 |
1,920 |
1,540 |
1,280 |
1,030 |
780 |
560 |
53,500 |
54,500 |
3,550 |
3,180 |
2,800 |
2,430 |
2,050 |
1,680 |
1,370 |
1,120 |
870 |
630 |
54,500 |
55,500 |
3,690 |
3,310 |
2,940 |
2,560 |
2,190 |
1,810 |
1,460 |
1,210 |
960 |
710 |
55,500 |
56,500 |
3,820 |
3,450 |
3,070 |
2,700 |
2,320 |
1,950 |
1,570 |
1,300 |
1,050 |
800 |
56,500 |
57,500 |
3,960 |
3,580 |
3,210 |
2,830 |
2,460 |
2,080 |
1,710 |
1,390 |
1,140 |
890 |
57,500 |
58,500 |
4,090 |
3,720 |
3,340 |
2,970 |
2,590 |
2,220 |
1,840 |
1,480 |
1,230 |
980 |
58,500 |
59,500 |
4,230 |
3,850 |
3,480 |
3,100 |
2,730 |
2,350 |
1,980 |
1,600 |
1,320 |
1,070 |
59,500 |
60,500 |
4,370 |
4,000 |
3,620 |
3,250 |
2,870 |
2,500 |
2,120 |
1,750 |
1,420 |
1,170 |
60,500 |
61,500 |
4,520 |
4,150 |
3,770 |
3,400 |
3,020 |
2,650 |
2,270 |
1,900 |
1,520 |
1,270 |
61,500 |
62,500 |
4,670 |
4,300 |
3,920 |
3,550 |
3,170 |
2,800 |
2,420 |
2,050 |
1,670 |
1,370 |
62,500 |
63,500 |
4,820 |
4,450 |
4,070 |
3,700 |
3,320 |
2,950 |
2,570 |
2,200 |
1,820 |
1,470 |
63,500 |
64,500 |
4,970 |
4,600 |
4,220 |
3,850 |
3,470 |
3,100 |
2,720 |
2,350 |
1,970 |
1,600 |
64,500 |
65,500 |
5,120 |
4,750 |
4,370 |
4,000 |
3,620 |
3,250 |
2,870 |
2,500 |
2,120 |
1,750 |
65,500 |
66,500 |
5,280 |
4,900 |
4,520 |
4,150 |
3,770 |
3,400 |
3,020 |
2,650 |
2,270 |
1,900 |
66,500 |
67,500 |
5,480 |
5,050 |
4,670 |
4,300 |
3,920 |
3,550 |
3,170 |
2,800 |
2,420 |
2,050 |
67,500 |
68,500 |
5,680 |
5,200 |
4,820 |
4,450 |
4,070 |
3,700 |
3,320 |
2,950 |
2,570 |
2,200 |
68,500 |
69,500 |
5,880 |
5,380 |
4,970 |
4,600 |
4,220 |
3,850 |
3,470 |
3,100 |
2,720 |
2,350 |
69,500 |
70,500 |
6,080 |
5,580 |
5,120 |
4,750 |
4,370 |
4,000 |
3,620 |
3,250 |
2,870 |
2,500 |
70,500 |
71,500 |
6,280 |
5,780 |
5,280 |
4,900 |
4,520 |
4,150 |
3,770 |
3,400 |
3,020 |
2,650 |
71,500 |
72,500 |
6,480 |
5,980 |
5,480 |
5,050 |
4,670 |
4,300 |
3,920 |
3,550 |
3,170 |
2,800 |
72,500 |
73,500 |
6,680 |
6,180 |
5,680 |
5,200 |
4,820 |
4,450 |
4,070 |
3,700 |
3,320 |
2,950 |
73,500 |
74,500 |
6,880 |
6,380 |
5,880 |
5,380 |
4,970 |
4,600 |
4,220 |
3,850 |
3,470 |
3,100 |
74,500 |
75,500 |
7,080 |
6,580 |
6,080 |
5,580 |
5,120 |
4,750 |
4,370 |
4,000 |
3,620 |
3,250 |
75,500 |
76,500 |
7,280 |
6,780 |
6,280 |
5,780 |
5,280 |
4,900 |
4,520 |
4,150 |
3,770 |
3,400 |
76,500 |
78,000 |
7,530 |
7,030 |
6,530 |
6,030 |
5,530 |
5,090 |
4,710 |
4,340 |
3,960 |
3,590 |
78,000 |
79,500 |
7,830 |
7,330 |
6,830 |
6,330 |
5,830 |
5,330 |
4,940 |
4,560 |
4,190 |
3,810 |
79,500 |
81,000 |
8,130 |
7,630 |
7,130 |
6,630 |
6,130 |
5,630 |
5,160 |
4,790 |
4,410 |
4,040 |
81,000 |
82,500 |
8,430 |
7,930 |
7,430 |
6,930 |
6,430 |
5,930 |
5,430 |
5,010 |
4,640 |
4,260 |
82,500 |
84,000 |
8,730 |
8,230 |
7,730 |
7,230 |
6,730 |
6,230 |
5,730 |
5,240 |
4,860 |
4,490 |
84,000 |
85,500 |
9,030 |
8,530 |
8,030 |
7,530 |
7,030 |
6,530 |
6,030 |
5,530 |
5,090 |
4,710 |
85,500 |
87,000 |
9,330 |
8,830 |
8,330 |
7,830 |
7,330 |
6,830 |
6,330 |
5,830 |
5,330 |
4,940 |
87,000 |
88,500 |
9,630 |
9,130 |
8,630 |
8,130 |
7,630 |
7,130 |
6,630 |
6,130 |
5,630 |
5,160 |
88,500 |
90,000 |
9,930 |
9,430 |
8,930 |
8,430 |
7,930 |
7,430 |
6,930 |
6,430 |
5,930 |
5,430 |
90,000 |
91,500 |
10,230 |
9,730 |
9,230 |
8,730 |
8,230 |
7,730 |
7,230 |
6,730 |
6,230 |
5,730 |
91,500 |
93,000 |
10,600 |
10,030 |
9,530 |
9,030 |
8,530 |
8,030 |
7,530 |
7,030 |
6,530 |
6,030 |
93,000 |
94,500 |
10,980 |
10,350 |
9,830 |
9,330 |
8,830 |
8,330 |
7,830 |
7,330 |
6,830 |
6,330 |
94,500 |
96,000 |
11,350 |
10,730 |
10,130 |
9,630 |
9,130 |
8,630 |
8,130 |
7,630 |
7,130 |
6,630 |
96,000 |
97,500 |
11,730 |
11,100 |
10,480 |
9,930 |
9,430 |
8,930 |
8,430 |
7,930 |
7,430 |
6,930 |
97,500 |
99,000 |
12,100 |
11,480 |
10,850 |
10,230 |
9,730 |
9,230 |
8,730 |
8,230 |
7,730 |
7,230 |
99,000 |
100,500 |
12,480 |
11,850 |
11,230 |
10,600 |
10,030 |
9,530 |
9,030 |
8,530 |
8,030 |
7,530 |
100,500 |
102,000 |
12,850 |
12,230 |
11,600 |
10,980 |
10,350 |
9,830 |
9,330 |
8,830 |
8,330 |
7,830 |
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 |
102,000 |
103,500 |
13,230 |
12,600 |
11,980 |
11,350 |
10,730 |
10,130 |
9,630 |
9,130 |
8,630 |
8,130 |
103,500 |
105,000 |
13,600 |
12,980 |
12,350 |
11,730 |
11,100 |
10,480 |
9,930 |
9,430 |
8,930 |
8,430 |
105,000 |
106,500 |
13,980 |
13,350 |
12,730 |
12,100 |
11,480 |
10,850 |
10,230 |
9,730 |
9,230 |
8,730 |
106,500 |
108,000 |
14,350 |
13,730 |
13,100 |
12,480 |
11,850 |
11,230 |
10,600 |
10,030 |
9,530 |
9,030 |
108,000 |
109,500 |
14,730 |
14,100 |
13,480 |
12,850 |
12,230 |
11,600 |
10,980 |
10,350 |
9,830 |
9,330 |
109,500 |
111,000 |
15,100 |
14,480 |
13,850 |
13,230 |
12,600 |
11,980 |
11,350 |
10,730 |
10,130 |
9,630 |
111,0000 |
112,500 |
15,480 |
14,850 |
14,230 |
13,600 |
12,980 |
12,350 |
11,730 |
11,100 |
10,480 |
9,930 |
112,500 |
114,000 |
15,860 |
15,230 |
14,600 |
13,980 |
13,350 |
12,730 |
12,100 |
11,480 |
10,850 |
10,230 |
114,0000 |
115,500 |
16,230 |
15,600 |
14,980 |
14,350 |
13,730 |
13,100 |
12,480 |
11,850 |
11,230 |
10,600 |
115,500 |
117,000 |
16,600 |
15,980 |
15,350 |
14,730 |
14,100 |
13,480 |
12,850 |
12,230 |
11,600 |
10,980 |
117,000 |
118,500 |
16,980 |
16,350 |
15,730 |
15,100 |
14,480 |
13,850 |
13,230 |
12,600 |
11,980 |
11,350 |
118,500 |
120,000 |
17,350 |
16,730 |
16,100 |
15,480 |
14,850 |
14,230 |
13,600 |
12,980 |
12,350 |
11,730 |
120,000 |
122,000 |
17,790 |
17,170 |
16,540 |
15,920 |
15,290 |
14,670 |
14,040 |
13,420 |
12,790 |
12,170 |
122,000 |
124,000 |
18,290 |
17,670 |
17,040 |
16,420 |
15,790 |
15,170 |
14,540 |
13,920 |
13,290 |
12,670 |
124,000 |
126,000 |
18,830 |
18,170 |
17,540 |
16,920 |
16,290 |
15,670 |
15,040 |
14,420 |
13,790 |
13,170 |
126,000 |
128,000 |
19,430 |
18,680 |
18,040 |
17,420 |
16,790 |
16,170 |
15,540 |
14,920 |
14,290 |
13,670 |
128,000 |
130,000 |
20,030 |
19,280 |
18,540 |
17,920 |
17,290 |
16,670 |
16,040 |
15,420 |
14,790 |
14,170 |
130,000 |
132,000 |
20,630 |
19,880 |
19,130 |
18,420 |
17,790 |
17,170 |
16,540 |
15,920 |
15,290 |
14,670 |
132,000 |
134,000 |
21,230 |
20,480 |
19,730 |
18,980 |
18,290 |
17,670 |
17,040 |
16,420 |
15,790 |
15,170 |
134,000 |
136,000 |
21,830 |
21,080 |
20,330 |
19,580 |
18,830 |
18,170 |
17,540 |
16,920 |
16,290 |
15,670 |
136,000 |
138,000 |
22,430 |
21,680 |
20,930 |
20,180 |
19,430 |
18,680 |
18,040 |
17,420 |
16,790 |
16,170 |
138,000 |
140,000 |
23,030 |
22,280 |
21,530 |
20,780 |
20,030 |
19,280 |
18,540 |
17,920 |
17,290 |
16,670 |
140,000 |
142,000 |
23,630 |
22,880 |
22,130 |
21,380 |
20,630 |
19,880 |
19,130 |
18,420 |
17,790 |
17,170 |
142,000 |
144,000 |
24,230 |
23,480 |
22,730 |
21,980 |
21,230 |
20,480 |
19,730 |
18,980 |
18,290 |
17,670 |
144,000 |
146,000 |
24,830 |
24,080 |
23,330 |
22,580 |
21,830 |
21,080 |
20,330 |
19,580 |
18,830 |
18,170 |
146,000 |
148,000 |
25,430 |
24,680 |
23,930 |
23,180 |
22,430 |
21,680 |
20,930 |
20,180 |
19,430 |
18,680 |
148,000 |
150,000 |
26,030 |
25,280 |
24,530 |
23,780 |
23,030 |
22,280 |
21,530 |
20,780 |
20,030 |
19,280 |
150,000 |
152,000 |
26,630 |
25,880 |
25,130 |
24,380 |
23,630 |
22,880 |
22,130 |
21,380 |
20,630 |
19,880 |
152,000 |
154,000 |
27,230 |
26,480 |
25,730 |
24,980 |
24,230 |
23,480 |
22,730 |
21,980 |
21,230 |
20,480 |
154,000 |
156,000 |
27,830 |
27,080 |
26,330 |
25,580 |
24,830 |
24,080 |
23,330 |
22,580 |
21,830 |
21,080 |
156,000 |
158,000 |
28,430 |
27,680 |
26,930 |
26,180 |
25,430 |
24,680 |
23,930 |
23,180 |
22,430 |
21,680 |
158,000 |
160,000 |
29,030 |
28,280 |
27,530 |
26,780 |
26,030 |
25,280 |
24,530 |
23,780 |
23,030 |
22,280 |
160,000 |
162,000 |
29,630 |
28,880 |
28,130 |
27,380 |
26,630 |
25,880 |
25,130 |
24,380 |
23,630 |
22,880 |
162,000 |
164,000 |
30,230 |
29,480 |
28,730 |
27,980 |
27,230 |
26,480 |
25,730 |
24,980 |
24,230 |
23,480 |
164,000 |
166,000 |
30,830 |
30,080 |
29,330 |
28,580 |
27,830 |
27,080 |
26,330 |
25,580 |
24,830 |
24,080 |
166,000 |
168,000 |
31,430 |
30,680 |
29,930 |
29,180 |
28,430 |
27,680 |
26,930 |
26,180 |
25,430 |
24,680 |
168,000 |
170,0000 |
32,030 |
31,280 |
30,530 |
29,780 |
29,030 |
28,280 |
27,530 |
26,780 |
26,030 |
25,280 |
170,000 |
172,000 |
32,630 |
31,880 |
31,130 |
30,380 |
29,630 |
28,880 |
28,130 |
27,380 |
26,630 |
25,880 |
172,000 |
174,000 |
33,230 |
32,480 |
31,730 |
30,980 |
30,230 |
29,480 |
28,730 |
27,980 |
27,230 |
26,480 |
174,000 |
176,000 |
33,870 |
33,080 |
32,330 |
31,580 |
30,830 |
30,080 |
29,330 |
28,580 |
27,830 |
27,080 |
176,000 |
178,000 |
34,570 |
33,700 |
32,930 |
32,180 |
31,430 |
30,680 |
29,930 |
29,180 |
28,430 |
27,680 |
178,000 |
180,000 |
35,270 |
34,400 |
33,530 |
32,780 |
32,030 |
31,280 |
30,530 |
29,780 |
29,030 |
28,280 |
180,000 |
182,000 |
35,970 |
35,100 |
34,220 |
33,380 |
32,630 |
31,880 |
31,130 |
30,380 |
29,630 |
28,880 |
182,000 |
184,000 |
36,670 |
35,800 |
34,920 |
34,050 |
33,230 |
32,480 |
31,730 |
30,980 |
30,230 |
29,480 |
184,000 |
186,000 |
37,370 |
36,500 |
35,620 |
34,750 |
33,870 |
33,080 |
32,330 |
31,580 |
30,830 |
30,080 |
186,000 |
188,000 |
38,070 |
37,200 |
36,320 |
35,450 |
34,570 |
33,700 |
32,930 |
32,180 |
31,430 |
30,680 |
188,000 |
190,000 |
38,770 |
37,900 |
37,020 |
36,150 |
35,270 |
34,400 |
33,530 |
32,780 |
32,030 |
31,280 |
190,000 |
192,000 |
39,470 |
38,600 |
37,720 |
36,850 |
36,970 |
35,100 |
34,220 |
33,380 |
32,630 |
31,880 |
192,000 |
194,000 |
40,170 |
39,300 |
38,420 |
37,550 |
36,670 |
35,800 |
34,920 |
34,050 |
33,230 |
32,480 |
194,000 |
196,000 |
40,870 |
40,000 |
39,120 |
38,250 |
37,370 |
36,500 |
35,620 |
34,750 |
33,870 |
33,080 |
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 |
196,000 |
198,000 |
41,570 |
40,700 |
39,820 |
38,950 |
38,070 |
37,200 |
36,320 |
35,450 |
34,570 |
33,700 |
198,000 |
200,000 |
42,270 |
41,400 |
40,520 |
39,650 |
38,770 |
37,900 |
37,020 |
36,150 |
35,270 |
34,400 |
200,000円 |
42,620 |
41,750 |
40,870 |
40,000 |
39,120 |
38,250 |
37,370 |
36,500 |
35,620 |
34,750 |
|
200,000円をこえ227,000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 |
||
227,000円 |
52,070 |
51,200 |
50,320 |
49,450 |
48,570 |
47,700 |
46,820 |
45,950 |
45,070 |
44,200 |
|
227,000円をこえ352,000円に満たない金額 |
227,000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227,000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 |
||
352,000円 |
102,070 |
101,200 |
100,320 |
99,450 |
98,570 |
97,700 |
96,820 |
95,950 |
95,070 |
94,200 |
|
352,000円をこえ519,000円に満たない金額 |
352,000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352,000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 |
||
519,000円 |
177,220 |
176,350 |
175,470 |
174,600 |
173,720 |
172,850 |
171,970 |
171,100 |
170,220 |
169,350 |
|
519,000円をこえる金額 |
519,000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519,000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 | |||||||||||
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500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500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 |
|||||||||||
扶養親族等の数 | ||||||||||||||
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 |
420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6%に相当する金額 |
0 |
|
420 |
430 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
28 |
0 |
430 |
440 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
29 |
0 |
440 |
450 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
30 |
0 |
450 |
460 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
31 |
0 |
460 |
470 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
32 |
0 |
470 |
480 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33 |
0 |
480 |
490 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
34 |
0 |
490 |
500 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
35 |
0 |
500 |
510 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
36 |
0 |
510 |
520 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
37 |
0 |
520 |
530 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
38 |
0 |
530 |
540 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
39 |
0 |
540 |
550 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
40 |
0 |
550 |
560 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
42 |
0 |
560 |
570 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
43 |
0 |
570 |
580 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
45 |
0 |
580 |
590 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
47 |
0 |
590 |
600 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
49 |
0 |
600 |
610 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
51 |
0 |
610 |
620 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
53 |
0 |
620 |
630 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
56 |
0 |
630 |
640 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
58 |
0 |
640 |
650 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
60 |
0 |
650 |
660 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
62 |
0 |
660 |
670 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
64 |
0 |
670 |
680 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
66 |
0 |
680 |
700 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
68 |
0 |
700 |
720 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
72 |
0 |
720 |
740 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
76 |
0 |
740 |
760 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
80 |
0 |
760 |
780 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
84 |
0 |
780 |
800 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
88 |
0 |
800 |
820 |
30 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
92 |
0 |
820 |
840 |
30 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
96 |
0 |
840 |
860 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
99 |
0 |
860 |
880 |
35 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
103 |
0 |
880 |
900 |
35 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
107 |
0 |
900 |
920 |
35 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
111 |
0 |
920 |
940 |
40 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
115 |
0 |
940 |
960 |
40 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
118 |
0 |
960 |
980 |
40 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
122 |
0 |
980 |
1,000 |
45 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
126 |
0 |
1,000 |
1,020 |
45 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
130 |
0 |
1,020 |
1,040 |
45 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
137 |
0 |
1,040 |
1,060 |
45 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
144 |
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 |
|||||||||||
扶養親族等の数 | ||||||||||||||
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 |
1,060 |
1,080 |
50 |
20 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
150 |
0 |
1,080 |
1,100 |
50 |
25 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
156 |
0 |
1,100 |
1,120 |
55 |
25 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
162 |
0 |
1,120 |
1,140 |
55 |
25 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
167 |
0 |
1,140 |
1,160 |
60 |
30 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
173 |
0 |
1,160 |
1,180 |
60 |
30 |
20 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
178 |
0 |
1,180 |
1,200 |
65 |
30 |
25 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
184 |
0 |
1,200 |
1,220 |
65 |
35 |
25 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
189 |
0 |
1,220 |
1,240 |
70 |
35 |
25 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
194 |
0 |
1,240 |
1,260 |
70 |
35 |
30 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
199 |
0 |
1,260 |
1,280 |
75 |
40 |
30 |
20 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
205 |
0 |
1,280 |
1,300 |
75 |
40 |
30 |
25 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
210 |
1 |
1,300 |
1,320 |
80 |
40 |
35 |
25 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
215 |
2 |
1,320 |
1,340 |
85 |
45 |
35 |
25 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
221 |
3 |
1,340 |
1,360 |
85 |
45 |
35 |
30 |
20 |
15 |
10 |
0 |
0 |
0 |
0 |
226 |
4 |
1,360 |
1,380 |
90 |
50 |
40 |
30 |
20 |
15 |
10 |
0 |
0 |
0 |
0 |
23l |
6 |
1,380 |
1,400 |
90 |
50 |
40 |
35 |
25 |
15 |
10 |
5 |
0 |
0 |
0 |
237 |
7 |
1,400 |
1,440 |
95 |
55 |
45 |
35 |
25 |
20 |
15 |
5 |
0 |
0 |
0 |
242 |
8 |
1,440 |
1,480 |
100 |
60 |
45 |
40 |
30 |
20 |
15 |
10 |
0 |
0 |
0 |
255 |
11 |
1,480 |
1,520 |
105 |
65 |
50 |
40 |
35 |
25 |
20 |
10 |
5 |
0 |
0 |
269 |
13 |
1,520 |
1,560 |
110 |
70 |
55 |
45 |
40 |
30 |
20 |
15 |
10 |
0 |
0 |
284 |
16 |
1,560 |
1,600 |
115 |
75 |
60 |
50 |
40 |
35 |
25 |
20 |
10 |
5 |
0 |
299 |
19 |
1,600 |
1,640 |
120 |
80 |
70 |
55 |
45 |
35 |
30 |
20 |
15 |
5 |
0 |
313 |
21 |
1,640 |
1,680 |
125 |
85 |
75 |
60 |
50 |
40 |
30 |
25 |
15 |
10 |
5 |
328 |
24 |
1,680 |
1,720 |
135 |
90 |
80 |
65 |
55 |
45 |
35 |
25 |
20 |
15 |
5 |
342 |
27 |
1,720 |
1,760 |
140 |
95 |
85 |
70 |
60 |
45 |
40 |
30 |
20 |
15 |
10 |
357 |
30 |
1,760 |
1,800 |
145 |
100 |
90 |
75 |
65 |
50 |
40 |
35 |
25 |
20 |
10 |
372 |
33 |
1,800 |
1,840 |
150 |
105 |
95 |
80 |
70 |
55 |
45 |
40 |
30 |
20 |
15 |
386 |
37 |
1,840 |
1,880 |
155 |
115 |
100 |
85 |
75 |
60 |
50 |
40 |
35 |
25 |
20 |
401 |
40 |
1,880 |
1,920 |
160 |
120 |
105 |
95 |
80 |
70 |
55 |
45 |
35 |
30 |
20 |
415 |
44 |
1,920 |
1,960 |
165 |
125 |
110 |
100 |
85 |
75 |
60 |
50 |
40 |
30 |
25 |
430 |
48 |
1,960 |
2,000 |
170 |
130 |
115 |
105 |
90 |
80 |
65 |
55 |
45 |
35 |
25 |
445 |
51 |
2,000 |
2,040 |
180 |
135 |
120 |
110 |
95 |
85 |
70 |
60 |
50 |
40 |
30 |
461 |
55 |
2,040 |
2,080 |
185 |
140 |
130 |
115 |
105 |
90 |
80 |
65 |
55 |
45 |
35 |
477 |
58 |
2,080 |
2,120 |
195 |
145 |
135 |
120 |
110 |
95 |
85 |
70 |
60 |
45 |
40 |
493 |
62 |
2,120 |
2,160 |
200 |
155 |
140 |
130 |
115 |
105 |
90 |
75 |
65 |
50 |
45 |
509 |
66 |
2,160 |
2,200 |
210 |
160 |
145 |
135 |
120 |
110 |
95 |
85 |
70 |
60 |
45 |
525 |
70 |
2,200 |
2,240 |
220 |
165 |
150 |
140 |
125 |
115 |
100 |
90 |
75 |
65 |
50 |
541 |
75 |
2,240 |
2,280 |
225 |
170 |
160 |
145 |
135 |
120 |
110 |
95 |
85 |
70 |
60 |
557 |
81 |
2,280 |
2,320 |
235 |
180 |
165 |
150 |
140 |
125 |
115 |
100 |
90 |
75 |
65 |
573 |
86 |
2,320 |
2,360 |
240 |
185 |
170 |
160 |
145 |
135 |
120 |
105 |
95 |
80 |
70 |
589 |
91 |
2,360 |
2,400 |
250 |
195 |
180 |
165 |
150 |
140 |
125 |
115 |
100 |
90 |
75 |
605 |
97 |
2,400 |
2,440 |
260 |
205 |
185 |
170 |
155 |
145 |
130 |
120 |
105 |
95 |
80 |
621 |
102 |
2,440 |
2,480 |
265 |
210 |
195 |
175 |
165 |
150 |
140 |
125 |
115 |
100 |
90 |
637 |
108 |
2,480 |
2,520 |
275 |
220 |
200 |
185 |
170 |
155 |
145 |
130 |
120 |
105 |
95 |
653 |
113 |
2,520 |
2,560 |
280 |
225 |
210 |
195 |
175 |
165 |
150 |
135 |
125 |
110 |
100 |
669 |
118 |
2,560 |
2,600 |
290 |
235 |
220 |
200 |
185 |
170 |
155 |
145 |
130 |
120 |
105 |
685 |
124 |
2,600 |
2,640 |
300 |
245 |
225 |
210 |
190 |
175 |
160 |
150 |
135 |
125 |
110 |
701 |
129 |
2,640 |
2,700 |
310 |
255 |
235 |
220 |
200 |
185 |
170 |
155 |
145 |
130 |
120 |
717 |
135 |
2,700 |
2,760 |
320 |
265 |
250 |
230 |
215 |
195 |
180 |
165 |
155 |
140 |
130 |
741 |
143 |
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 |
|||||||||||
扶養親族等の数 | ||||||||||||||
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 |
2,760 |
2,820 |
330 |
275 |
260 |
245 |
225 |
210 |
195 |
175 |
160 |
150 |
135 |
765 |
152 |
2,820 |
2,880 |
345 |
290 |
270 |
255 |
240 |
220 |
205 |
190 |
170 |
160 |
145 |
790 |
161 |
2,880 |
2,940 |
360 |
300 |
285 |
265 |
250 |
235 |
215 |
200 |
185 |
170 |
155 |
818 |
170 |
2,940 |
3,000 |
375 |
315 |
295 |
280 |
260 |
245 |
230 |
210 |
195 |
180 |
165 |
845 |
179 |
3,000 |
3,060 |
390 |
325 |
310 |
290 |
275 |
255 |
240 |
225 |
205 |
190 |
175 |
872 |
188 |
3,060 |
3,120 |
405 |
335 |
320 |
305 |
285 |
270 |
255 |
235 |
220 |
200 |
185 |
899 |
197 |
3,120 |
3,180 |
420 |
350 |
330 |
315 |
300 |
280 |
265 |
250 |
230 |
215 |
195 |
926 |
206 |
3,180 |
3,240 |
435 |
365 |
345 |
325 |
310 |
295 |
275 |
260 |
245 |
225 |
210 |
953 |
215 |
3,240 |
3,300 |
450 |
380 |
360 |
340 |
320 |
305 |
290 |
270 |
255 |
240 |
220 |
980 |
224 |
3,300 |
3,360 |
465 |
395 |
375 |
355 |
335 |
315 |
300 |
285 |
265 |
250 |
235 |
1,007 |
233 |
3,360 |
3,420 |
480 |
410 |
390 |
370 |
350 |
330 |
315 |
295 |
280 |
260 |
245 |
1,034 |
243 |
3,420 |
3,480 |
495 |
425 |
405 |
385 |
365 |
340 |
325 |
310 |
290 |
275 |
255 |
1,061 |
255 |
3,480 |
3,540 |
510 |
440 |
420 |
400 |
380 |
355 |
335 |
320 |
305 |
285 |
270 |
1,088 |
267 |
3,540 |
3,600 |
525 |
455 |
435 |
415 |
395 |
370 |
350 |
330 |
315 |
300 |
280 |
1,115 |
279 |
3,600 |
3,660 |
540 |
470 |
450 |
430 |
410 |
385 |
365 |
345 |
325 |
310 |
295 |
1,142 |
291 |
3,660 |
3,720 |
555 |
485 |
465 |
445 |
425 |
400 |
380 |
360 |
340 |
320 |
305 |
1,169 |
303 |
3,720 |
3,780 |
570 |
500 |
480 |
460 |
440 |
415 |
395 |
375 |
355 |
335 |
315 |
1,196 |
315 |
3,780 |
3,840 |
585 |
515 |
495 |
475 |
455 |
430 |
410 |
390 |
370 |
350 |
330 |
1,223 |
327 |
3,840 |
3,900 |
600 |
530 |
510 |
490 |
470 |
445 |
425 |
405 |
385 |
365 |
340 |
1,256 |
339 |
3,900 |
3,960 |
615 |
545 |
525 |
505 |
485 |
460 |
440 |
420 |
400 |
380 |
355 |
1,289 |
351 |
3,960 |
4,020 |
630 |
560 |
540 |
520 |
500 |
475 |
455 |
435 |
415 |
395 |
370 |
1,322 |
363 |
4,020 |
4,080 |
650 |
575 |
555 |
535 |
515 |
490 |
470 |
450 |
430 |
410 |
385 |
1,352 |
375 |
4,080 |
4,140 |
670 |
590 |
570 |
550 |
530 |
505 |
485 |
465 |
445 |
425 |
400 |
1,382 |
387 |
4,140 |
4,200 |
685 |
605 |
585 |
565 |
545 |
520 |
500 |
480 |
460 |
440 |
415 |
1,412 |
399 |
4,200 |
4,260 |
705 |
620 |
600 |
580 |
560 |
535 |
515 |
495 |
475 |
455 |
430 |
1,442 |
411 |
4,260 |
4,320 |
720 |
640 |
615 |
595 |
575 |
550 |
530 |
510 |
490 |
470 |
445 |
1,472 |
423 |
4,320 |
4,380 |
740 |
655 |
630 |
610 |
590 |
565 |
545 |
525 |
505 |
485 |
460 |
1,502 |
435 |
4,380 |
4,440 |
760 |
675 |
650 |
625 |
605 |
580 |
560 |
540 |
520 |
500 |
475 |
1,535 |
447 |
4,440 |
4,500 |
775 |
695 |
665 |
640 |
620 |
595 |
575 |
555 |
535 |
515 |
490 |
1,562 |
459 |
4,500 |
4,580 |
795 |
715 |
690 |
665 |
640 |
615 |
595 |
570 |
550 |
530 |
510 |
1,592 |
473 |
4,580 |
4,660 |
820 |
740 |
710 |
685 |
660 |
635 |
615 |
590 |
570 |
550 |
530 |
1,632 |
493 |
4,660 |
4,740 |
845 |
760 |
735 |
710 |
685 |
660 |
635 |
610 |
590 |
570 |
550 |
1,672 |
513 |
4,740 |
4,820 |
870 |
785 |
760 |
735 |
710 |
685 |
660 |
635 |
610 |
590 |
570 |
1,712 |
533 |
4,820 |
4,900 |
895 |
810 |
785 |
760 |
735 |
710 |
685 |
660 |
635 |
610 |
590 |
1,752 |
553 |
4,900 |
4,980 |
915 |
835 |
810 |
785 |
760 |
735 |
710 |
680 |
655 |
630 |
610 |
1,792 |
573 |
4,980 |
5,060 |
940 |
860 |
830 |
805 |
780 |
755 |
730 |
705 |
680 |
655 |
630 |
1,832 |
593 |
5,060 |
5,140 |
965 |
880 |
855 |
830 |
805 |
780 |
755 |
730 |
705 |
680 |
655 |
1,872 |
613 |
5,140 |
5,220 |
990 |
905 |
880 |
855 |
830 |
805 |
780 |
755 |
730 |
705 |
680 |
1,912 |
633 |
5,220 |
5,300 |
1,015 |
930 |
905 |
880 |
855 |
830 |
805 |
780 |
755 |
730 |
705 |
1,952 |
653 |
5,300 |
5,380 |
1,035 |
955 |
930 |
905 |
880 |
855 |
830 |
800 |
775 |
750 |
725 |
1,992 |
673 |
5,380 |
5,460 |
1,060 |
980 |
950 |
925 |
900 |
875 |
850 |
825 |
800 |
775 |
750 |
2,032 |
693 |
5,460 |
5,540 |
1,085 |
1,000 |
975 |
950 |
925 |
900 |
875 |
850 |
825 |
800 |
775 |
2,072 |
713 |
5,540 |
5,620 |
1,110 |
1,025 |
1,000 |
975 |
950 |
925 |
900 |
875 |
850 |
825 |
800 |
2,112 |
733 |
5,620 |
5,700 |
1,135 |
1,050 |
1,025 |
1,000 |
975 |
950 |
925 |
900 |
875 |
850 |
825 |
2,151 |
753 |
5,700 |
5,780 |
1,165 |
1,075 |
1,050 |
1,025 |
1,000 |
975 |
950 |
920 |
895 |
870 |
845 |
2,187 |
773 |
5,780 |
5,860 |
1,190 |
1,100 |
1,070 |
1,045 |
1,020 |
995 |
970 |
945 |
920 |
895 |
870 |
2,223 |
793 |
5,860 |
5,940 |
1,220 |
1,120 |
1,095 |
1,070 |
1,045 |
1,020 |
995 |
970 |
945 |
920 |
895 |
2,259 |
813 |
5,940 |
6,020 |
1,245 |
1,150 |
1 120 |
1,095 |
1,070 |
1,045 |
1,020 |
995 |
970 |
945 |
920 |
2,303 |
833 |
6,020 |
6,100 |
1,275 |
1,180 |
1,150 |
1,120 |
1,095 |
1,070 |
1,045 |
1,020 |
995 |
970 |
945 |
2,347 |
855 |
6,100 |
6,180 |
1,305 |
1,205 |
1,175 |
1,145 |
1,120 |
1,095 |
1,070 |
1,040 |
1,015 |
990 |
965 |
2,391 |
879 |
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 |
|||||||||||
扶養親族等の数 | ||||||||||||||
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 |
6,180 |
6,260 |
1,330 |
1,235 |
1,205 |
1,175 |
1,145 |
1,115 |
1,090 |
1,065 |
1,040 |
1,015 |
990 |
2,435 |
903 |
6,260 |
6,340 |
1,360 |
1,260 |
1,235 |
1,205 |
1,175 |
1,145 |
1,115 |
1,090 |
1,065 |
1,040 |
1,015 |
2,479 |
927 |
6,340 |
6,420 |
1,385 |
1,290 |
1,260 |
1,230 |
1,200 |
1,170 |
1,145 |
1,115 |
1,090 |
1,065 |
1,040 |
2,523 |
951 |
6,420 |
6,500 |
1,415 |
1,320 |
1,290 |
1,260 |
1,230 |
1,200 |
1,170 |
1,140 |
1,115 |
1,090 |
1,065 |
2,567 |
975 |
6,500円 |
1,430 |
1,330 |
1,305 |
1,275 |
1,245 |
1,215 |
1,185 |
1,155 |
1,125 |
1,100 |
1,075 |
2,611 |
998 |
|
6,500円をこえ7,560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 |
2,611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45%に相当する金額を加算した金額 |
998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 |
円 |
|
7,560 |
1,800 |
1,700 |
1,675 |
1,645 |
1,615 |
1,585 |
1,555 |
1,525 |
1,495 |
1,470 |
1,445 |
3,088 |
1,369 |
|
7,560円をこえ11,730円に満たない金額 |
7,560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7,560円をこえる金額の40%に相当する金額を加算した金額 |
3,088円に、その日の社会保険料控除後の給与の金額のうち7,560円をこえる金額の50%に相当する金額を加算した金額 |
1,369円に、その日の社会保険料控除後の給与の金額のうち7,560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 |
円 |
|
11,730 |
3,470 |
3,370 |
3,345 |
3,315 |
3,285 |
3,255 |
3,225 |
3,195 |
3,165 |
3,140 |
3,115 |
5,173 |
3,037 |
|
11,730円をこえ17,280円に満たない金額 |
11,730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11,730円をこえる金額の45%に相当する金額を加算した金額 |
5,173円に、その日の社会保険料控除後の給与の金額のうち11,730円をこえる金額の55%に相当する金額を加算した金額 |
3,037円に、その日の社会保険料控除後の給与の金額のうち11,730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 |
|||||||||||
扶養親族等の数 | ||||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人 |
||||
以上 |
未満 |
税額 |
||||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
17,280 |
5,965 |
5,865 |
5,840 |
5,810 |
5,780 |
5,750 |
5,720 |
5,690 |
5,660 |
5,635 |
5,610 |
8,225 |
5,534 |
|
17,280円をこえる金額 |
17,280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17,280円をこえる金額の50%に相当する金額を加算した金額 |
8,225円に、その日の社会保険料控除後の給与の金額のうち17,280円をこえる金額の60%に相当する金額を加算した金額 |
5,534円に、その日の社会保険料控除後の給与の金額のうち17,280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等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等の数に応じ、扶養親族等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17円を、控除対象配偶者又は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17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 |
670円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
670 |
680 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
680 |
700 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
700 |
720 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
720 |
740 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
740 |
760 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
760 |
780 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
780 |
800 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
800 |
820 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
820 |
840 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
840 |
860 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
860 |
880 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
880 |
900 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
900 |
920 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
920 |
940 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
940 |
960 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
960 |
980 |
20 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
980 |
1,000 |
25 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,000 |
1,020 |
25 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,020 |
1,040 |
25 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,040 |
1,060 |
30 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,060 |
1,080 |
30 |
20 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
1,080 |
1,100 |
30 |
25 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
1,100 |
1,120 |
35 |
25 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
1,120 |
1,140 |
35 |
25 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
1,140 |
1,160 |
35 |
30 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
1,160 |
1,180 |
40 |
30 |
20 |
15 |
10 |
0 |
0 |
0 |
0 |
0 |
1,180 |
1,200 |
40 |
30 |
25 |
15 |
10 |
5 |
0 |
0 |
0 |
0 |
1,200 |
1,220 |
40 |
35 |
25 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
1,220 |
1,240 |
45 |
35 |
25 |
20 |
10 |
5 |
0 |
0 |
0 |
0 |
1,240 |
1,260 |
45 |
35 |
30 |
20 |
15 |
5 |
0 |
0 |
0 |
0 |
1,260 |
1,280 |
45 |
40 |
30 |
20 |
15 |
10 |
0 |
0 |
0 |
0 |
1,280 |
1,300 |
50 |
40 |
30 |
25 |
15 |
10 |
5 |
0 |
0 |
0 |
1,300 |
1,320 |
50 |
40 |
35 |
25 |
20 |
10 |
5 |
0 |
0 |
0 |
1,320 |
1,340 |
55 |
45 |
35 |
25 |
20 |
15 |
5 |
0 |
0 |
0 |
1,340 |
1,360 |
55 |
45 |
35 |
30 |
20 |
15 |
10 |
0 |
0 |
0 |
1,360 |
1,380 |
60 |
45 |
40 |
30 |
20 |
15 |
10 |
0 |
0 |
0 |
1,380 |
1,400 |
60 |
50 |
40 |
30 |
25 |
15 |
10 |
5 |
0 |
0 |
1,400 |
1,440 |
65 |
55 |
45 |
35 |
25 |
20 |
15 |
5 |
0 |
0 |
1,440 |
1,480 |
70 |
60 |
45 |
40 |
30 |
20 |
15 |
10 |
0 |
0 |
1,480 |
1,520 |
75 |
65 |
50 |
40 |
35 |
25 |
20 |
10 |
5 |
0 |
1,520 |
1,560 |
80 |
70 |
55 |
45 |
40 |
30 |
20 |
15 |
10 |
0 |
1,560 |
1,600 |
85 |
75 |
60 |
50 |
40 |
35 |
25 |
15 |
10 |
5 |
1,600 |
1,640 |
95 |
80 |
70 |
55 |
45 |
35 |
30 |
20 |
15 |
5 |
1,640 |
1,680 |
100 |
85 |
75 |
60 |
50 |
40 |
30 |
25 |
15 |
10 |
1,680 |
1,720 |
105 |
90 |
80 |
65 |
55 |
45 |
35 |
25 |
20 |
15 |
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 |
1,720 |
1,760 |
110 |
95 |
85 |
70 |
60 |
45 |
40 |
30 |
20 |
15 |
1,760 |
1,800 |
115 |
100 |
90 |
75 |
65 |
50 |
40 |
35 |
25 |
20 |
1,800 |
1,840 |
120 |
105 |
95 |
80 |
70 |
55 |
45 |
40 |
30 |
20 |
1,840 |
1,880 |
125 |
115 |
100 |
85 |
75 |
60 |
50 |
40 |
35 |
25 |
1,880 |
1,920 |
130 |
120 |
105 |
95 |
80 |
70 |
55 |
45 |
35 |
30 |
1,920 |
1,960 |
135 |
125 |
110 |
100 |
85 |
75 |
60 |
50 |
40 |
30 |
1,960 |
2,000 |
140 |
130 |
115 |
105 |
90 |
80 |
65 |
55 |
45 |
35 |
2,000 |
2,040 |
145 |
135 |
120 |
110 |
95 |
85 |
70 |
60 |
50 |
40 |
2,040 |
2,080 |
155 |
140 |
130 |
115 |
105 |
90 |
80 |
65 |
55 |
45 |
2,080 |
2,120 |
160 |
145 |
135 |
120 |
110 |
95 |
85 |
70 |
60 |
45 |
2,120 |
2,160 |
165 |
155 |
140 |
130 |
115 |
100 |
90 |
75 |
65 |
50 |
2,160 |
2,200 |
170 |
160 |
145 |
135 |
120 |
110 |
95 |
85 |
70 |
60 |
2,200 |
2,240 |
180 |
165 |
150 |
140 |
125 |
115 |
100 |
90 |
75 |
65 |
2,240 |
2,280 |
185 |
170 |
160 |
145 |
135 |
120 |
110 |
95 |
85 |
70 |
2,280 |
2,320 |
195 |
180 |
165 |
150 |
140 |
125 |
115 |
100 |
90 |
75 |
2,320 |
2,360 |
205 |
185 |
170 |
160 |
145 |
130 |
120 |
105 |
95 |
80 |
2,360 |
2,400 |
210 |
195 |
180 |
165 |
150 |
140 |
125 |
115 |
100 |
90 |
2,400 |
2,440 |
220 |
200 |
185 |
170 |
155 |
145 |
130 |
120 |
105 |
95 |
2,440 |
2,480 |
225 |
210 |
195 |
175 |
165 |
150 |
140 |
125 |
115 |
100 |
2,480 |
2,520 |
235 |
220 |
200 |
185 |
170 |
155 |
145 |
130 |
120 |
105 |
2,520 |
2,560 |
245 |
225 |
210 |
195 |
175 |
160 |
150 |
135 |
125 |
110 |
2,560 |
2,600 |
250 |
235 |
220 |
200 |
185 |
170 |
155 |
145 |
130 |
120 |
2,600 |
2,640 |
260 |
240 |
225 |
210 |
190 |
175 |
160 |
150 |
135 |
125 |
2,640 |
2,700 |
270 |
250 |
235 |
220 |
200 |
185 |
170 |
155 |
145 |
130 |
2,700 |
2,760 |
280 |
265 |
250 |
230 |
215 |
195 |
180 |
165 |
155 |
140 |
2,760 |
2,820 |
295 |
275 |
260 |
245 |
225 |
210 |
190 |
175 |
160 |
150 |
2,820 |
2,880 |
305 |
290 |
270 |
255 |
240 |
220 |
205 |
190 |
170 |
160 |
2,880 |
2,940 |
315 |
300 |
285 |
265 |
250 |
235 |
215 |
200 |
185 |
170 |
2,940 |
3,000 |
330 |
310 |
295 |
280 |
260 |
245 |
230 |
210 |
195 |
180 |
3,000 |
3,060 |
340 |
325 |
310 |
290 |
275 |
255 |
240 |
225 |
205 |
190 |
3,060 |
3,120 |
355 |
335 |
320 |
305 |
285 |
270 |
250 |
235 |
220 |
200 |
3,120 |
3,180 |
370 |
350 |
330 |
315 |
300 |
280 |
265 |
250 |
230 |
215 |
3,180 |
3,240 |
385 |
365 |
345 |
325 |
310 |
295 |
275 |
260 |
245 |
225 |
3,240 |
3,300 |
400 |
380 |
360 |
340 |
320 |
305 |
290 |
270 |
255 |
240 |
3,300 |
3,360 |
415 |
395 |
375 |
355 |
335 |
315 |
300 |
285 |
265 |
250 |
3,360 |
3,420 |
430 |
410 |
390 |
370 |
345 |
330 |
310 |
295 |
280 |
260 |
3,420 |
3,480 |
445 |
425 |
405 |
385 |
360 |
340 |
325 |
310 |
290 |
275 |
3,480 |
3,540 |
460 |
440 |
420 |
400 |
375 |
355 |
335 |
320 |
305 |
285 |
3,540 |
3,600 |
475 |
455 |
435 |
415 |
390 |
370 |
350 |
330 |
815 |
300 |
3,600 |
3,660 |
490 |
470 |
450 |
430 |
405 |
385 |
365 |
345 |
325 |
310 |
3,660 |
3,720 |
505 |
485 |
465 |
445 |
420 |
400 |
380 |
360 |
340 |
320 |
3,720 |
3,780 |
520 |
500 |
480 |
460 |
435 |
415 |
395 |
375 |
355 |
335 |
3,780 |
3,840 |
535 |
515 |
495 |
475 |
450 |
430 |
410 |
390 |
370 |
345 |
3,840 |
3,900 |
550 |
530 |
510 |
490 |
465 |
445 |
425 |
405 |
385 |
360 |
3,900 |
3,960 |
565 |
545 |
525 |
505 |
480 |
460 |
440 |
420 |
400 |
375 |
3,960 |
4,020 |
580 |
560 |
540 |
520 |
495 |
475 |
455 |
435 |
415 |
390 |
4,020 |
4,080 |
595 |
575 |
555 |
535 |
510 |
490 |
470 |
450 |
430 |
405 |
4,080 |
4,140 |
610 |
590 |
570 |
550 |
525 |
505 |
485 |
465 |
445 |
420 |
4,140 |
4,200 |
625 |
605 |
585 |
565 |
540 |
520 |
500 |
480 |
460 |
435 |
4,200 |
4,260 |
645 |
620 |
600 |
680 |
555 |
535 |
515 |
495 |
475 |
450 |
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 |
4,260 |
4,320 |
665 |
640 |
615 |
595 |
570 |
550 |
530 |
510 |
490 |
465 |
4,320 |
4,380 |
680 |
655 |
630 |
610 |
585 |
565 |
545 |
525 |
505 |
480 |
4,380 |
4,440 |
700 |
675 |
650 |
625 |
600 |
580 |
560 |
540 |
520 |
495 |
4,440 |
4,500 |
715 |
690 |
665 |
640 |
615 |
595 |
575 |
555 |
535 |
510 |
4,500 |
4,580 |
740 |
715 |
690 |
665 |
640 |
615 |
595 |
570 |
550 |
530 |
4,580 |
4,660 |
760 |
735 |
710 |
685 |
660 |
635 |
615 |
590 |
570 |
550 |
4,660 |
4,740 |
785 |
760 |
735 |
710 |
685 |
660 |
635 |
610 |
590 |
570 |
4,740 |
4,820 |
810 |
785 |
760 |
735 |
710 |
685 |
660 |
635 |
610 |
590 |
4,820 |
4,900 |
835 |
810 |
785 |
760 |
735 |
710 |
685 |
660 |
635 |
610 |
4,900 |
4,980 |
860 |
835 |
810 |
785 |
760 |
730 |
705 |
680 |
655 |
630 |
4,980 |
5,060 |
880 |
855 |
830 |
805 |
780 |
755 |
730 |
705 |
680 |
655 |
5,060 |
5,140 |
905 |
880 |
855 |
830 |
805 |
780 |
755 |
730 |
705 |
680 |
5,140 |
5,220 |
930 |
905 |
880 |
855 |
830 |
805 |
780 |
755 |
730 |
705 |
5,220 |
5,300 |
955 |
930 |
905 |
880 |
855 |
830 |
805 |
780 |
755 |
730 |
5,300 |
5,380 |
980 |
955 |
930 |
905 |
880 |
850 |
825 |
800 |
775 |
750 |
5,380 |
5,460 |
1,000 |
975 |
950 |
925 |
900 |
875 |
850 |
825 |
800 |
775 |
5,460 |
5,540 |
1,025 |
1,000 |
975 |
950 |
925 |
900 |
875 |
850 |
825 |
800 |
5,540 |
5,620 |
1,050 |
1,025 |
1,000 |
975 |
950 |
925 |
900 |
875 |
850 |
825 |
5,620 |
5,700 |
1,075 |
1,050 |
1,025 |
1,000 |
975 |
950 |
925 |
900 |
875 |
850 |
5,700 |
5,780 |
1,100 |
1,075 |
1,050 |
1,025 |
1,000 |
970 |
945 |
920 |
895 |
870 |
5,780 |
5,860 |
1,125 |
1,095 |
1,070 |
1,045 |
1,020 |
995 |
970 |
945 |
920 |
895 |
5,860 |
5,940 |
1,150 |
1,120 |
1,095 |
1,070 |
1,045 |
1,020 |
995 |
970 |
945 |
920 |
5,940 |
6,020 |
1,180 |
1,150 |
1,120 |
1,095 |
1,070 |
1,045 |
1,020 |
995 |
970 |
945 |
6,020 |
6,100 |
1,205 |
1,180 |
1,150 |
1,120 |
1,095 |
1,070 |
1,045 |
1,020 |
995 |
970 |
6,100 |
6,180 |
1,235 |
1,205 |
1,175 |
1,145 |
1,120 |
1,090 |
1,065 |
1,040 |
1,015 |
990 |
6,180 |
6,260 |
1,265 |
1,235 |
1,205 |
1,175 |
1,145 |
1,115 |
1,090 |
1,065 |
1,040 |
1,015 |
6,260 |
6,340 |
1,290 |
1,260 |
1,230 |
1,205 |
1,175 |
1,145 |
1,115 |
1,090 |
1,065 |
1,040 |
6,340 |
6,420 |
1,320 |
1,290 |
1,260 |
1,230 |
1,200 |
1,170 |
1,145 |
1,115 |
1,090 |
1,065 |
6,420 |
6,500 |
1,345 |
1,320 |
1,290 |
1,260 |
1,230 |
1,200 |
1,170 |
1,140 |
1,115 |
1,090 |
6,500円 |
1,360 |
1,330 |
1,300 |
1,275 |
1,245 |
1,215 |
1,185 |
1,155 |
1,125 |
1,100 |
|
6,500円をこえ7,560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 |
||
7,560円 |
1,730 |
1,700 |
1,670 |
1,645 |
1,615 |
1,585 |
1,555 |
1,525 |
1,495 |
1,470 |
|
7,560円をこえ11,730円に満たない金額 |
7,560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7,560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 |
||
11,730円 |
3,400 |
3,370 |
3,340 |
3,315 |
3,285 |
3,255 |
3,225 |
3,195 |
3,165 |
3,140 |
|
11,730円をこえ17,280円に満たない金額 |
11,730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11,730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 |
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 |
||
17,280円 |
5,895 |
5,865 |
5,835 |
5,810 |
5,780 |
5,750 |
5,720 |
5,690 |
5,660 |
5,635 |
|
17,280円をこえる金額 |
17,280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17,280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17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17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 |
||||||||||||||||||||||
扶養親族等の数 | ||||||||||||||||||||||||
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 |
9,000円未満 |
17,300円未満 |
19,800円未満 |
22,300円未満 |
24,800円未満 |
27,300円未満 |
29,600円未満 |
31,800円未満 |
34,000円未満 |
36,200円未満 |
38,400円未満 |
2,000円未満 |
||||||||||||
2 |
9,000 |
9,600 |
17,300 |
18,500 |
19,800 |
21,200 |
22,300 |
23,800 |
24,800 |
26,500 |
27,300 |
28,900 |
29,600 |
31,300 |
31,800 |
33,600 |
34,000 |
36,000 |
36,200 |
38,400 |
38,400 |
40,700 |
2,000 |
4,000 |
4 |
9,600 |
10,300 |
18,500 |
19,800 |
21,200 |
22,700 |
23,800 |
25,500 |
26,500 |
28,300 |
28,900 |
30,800 |
31,300 |
33,200 |
33,600 |
35,800 |
36,000 |
38,800 |
38,400 |
40,800 |
40,700 |
43,300 |
4,000 |
6,500 |
6 |
10,300 |
11,100 |
19,800 |
21,300 |
22,700 |
24,400 |
25,500 |
27,500 |
28,300 |
30,100 |
30,800 |
32,800 |
33,200 |
35,500 |
35,800 |
38,100 |
38,800 |
40,800 |
40,800 |
43,500 |
43,300 |
46,000 |
6,500 |
9,000 |
8 |
11,100 |
21,700 |
21,300 |
30,000 |
24,400 |
31,800 |
27,500 |
33,500 |
30,100 |
35,700 |
32,800 |
38,100 |
35,500 |
40,600 |
38,100 |
43,000 |
40,800 |
45,400 |
43,500 |
47,700 |
46,000 |
49,200 |
9,000 |
12,000 |
10 |
21,700 |
28,200 |
30,000 |
34,800 |
31,800 |
37,100 |
33,500 |
39,500 |
35,700 |
41,800 |
38,100 |
44,100 |
40,600 |
46,400 |
43,000 |
48,500 |
45,400 |
50,400 |
47,700 |
52,400 |
49,200 |
54,300 |
12,000 |
15,100 |
12 |
28,200 |
30,600 |
34,800 |
38,400 |
37,100 |
40,900 |
39,500 |
43,500 |
41,800 |
46,100 |
44,100 |
48,300 |
46,400 |
50,100 |
48,500 |
52,000 |
50,400 |
53,800 |
52,400 |
55,700 |
54,300 |
57,500 |
15,100 |
15,800 |
14 |
30,600 |
48,600 |
38,400 |
50,700 |
40,900 |
50,700 |
43,500 |
50,700 |
46,100 |
50,700 |
48,300 |
52,100 |
50,100 |
54,100 |
52,000 |
56,100 |
53,800 |
58,100 |
55,700 |
60,300 |
57,500 |
62,700 |
15,800 |
26,800 |
16 |
48,600 |
51,800 |
50,700 |
57,400 |
50,700 |
59,100 |
50,700 |
61,100 |
50,700 |
63,200 |
52,100 |
65,300 |
54,100 |
67,400 |
56,100 |
69,400 |
58,100 |
71,500 |
60,300 |
73,600 |
62,700 |
75,700 |
26,800 |
27,800 |
18 |
51,800 |
55,500 |
57,400 |
62,100 |
59,100 |
64,400 |
61,100 |
66,700 |
63,200 |
68,900 |
65,300 |
71,200 |
67,400 |
73,500 |
69,400 |
75,800 |
71,500 |
78,000 |
73,600 |
80,300 |
75,700 |
82,600 |
27,800 |
28,800 |
20 |
55,500 |
68,000 |
62,100 |
74,700 |
64,400 |
76,700 |
66,700 |
78,700 |
68,900 |
80,700 |
71,200 |
82,700 |
73,500 |
84,700 |
75,800 |
86,700 |
78,000 |
88,700 |
80,300 |
90,700 |
82,600 |
92,700 |
28,800 |
37,800 |
22 |
68,000 |
73,900 |
74,700 |
81,200 |
76,700 |
83,300 |
78,700 |
85,500 |
80,700 |
87,700 |
82,700 |
89,900 |
84,700 |
92,000 |
86,700 |
94,200 |
88,700 |
96,400 |
90,700 |
98,600 |
92,700 |
100,700 |
37,800 |
39,500 |
24 |
73,900 |
81,000 |
81,200 |
88,900 |
83,300 |
91,300 |
85,500 |
93,700 |
87,700 |
96,000 |
89,900 |
98,400 |
92,000 |
100,800 |
94,200 |
103,200 |
96,400 |
105,600 |
98,600 |
107,900 |
100,700 |
110,300 |
39,500 |
41,500 |
26 |
81,000 |
98,600 |
88,900 |
105,600 |
91,300 |
107,600 |
93,700 |
109,700 |
96,000 |
111,800 |
98,400 |
113,900 |
100,800 |
116,000 |
103,200 |
118,000 |
105,600 |
120,100 |
107,900 |
122,200 |
110,300 |
124,300 |
41,500 |
53,800 |
28 |
98,600 |
107,600 |
105,600 |
115,200 |
107,600 |
117,400 |
109,700 |
119,700 |
111,800 |
122,000 |
113,900 |
124,200 |
116,000 |
126,500 |
118,000 |
128,800 |
120,100 |
131,000 |
122,200 |
133,300 |
124,300 |
135,600 |
53,800 |
56,300 |
30 |
107,600 |
134,700 |
115,200 |
141,300 |
117,400 |
143,300 |
119,700 |
145,300 |
122,000 |
147,300 |
124,200 |
149,300 |
126,500 |
151,300 |
128,800 |
153,300 |
131,000 |
155,300 |
133,300 |
157,300 |
135,600 |
159,300 |
56,300 |
74,800 |
32 |
134,700 |
146,400 |
141,300 |
153,600 |
143,300 |
155,800 |
145,300 |
158,000 |
147,300 |
160,100 |
149,300 |
162,300 |
151,300 |
164,500 |
153,300 |
166,700 |
155,300 |
168,800 |
157,300 |
171,000 |
159,300 |
173,200 |
74,800 |
78,300 |
34 |
146,400 |
160,300 |
153,600 |
168,300 |
155,800 |
170,600 |
158,000 |
173,000 |
160,100 |
175,400 |
162,300 |
177,800 |
164,500 |
180,200 |
166,700 |
182,500 |
168,800 |
184,900 |
171,000 |
187,300 |
173,200 |
189,700 |
78,300 |
82,100 |
36 |
160,300 |
188,900 |
168,300 |
195,800 |
170,600 |
197,900 |
173,000 |
200,000 |
175,400 |
202,100 |
177,800 |
204,200 |
180,200 |
206,300 |
182,500 |
208,300 |
184,900 |
210,400 |
187,300 |
212,500 |
189,700 |
214,600 |
82,100 |
103,000 |
38 |
188,900 |
206,100 |
195,800 |
213,600 |
197,900 |
215,900 |
200,000 |
218,200 |
202,100 |
220,500 |
204,200 |
222,700 |
206,300 |
225,000 |
208,300 |
227,300 |
210,400 |
229,500 |
212,500 |
231,800 |
214,600 |
234,000 |
103,000 |
107,900 |
40 |
206,100 |
281,300 |
213,600 |
288,000 |
215,900 |
290,000 |
218,200 |
292,000 |
220,500 |
294,000 |
222,700 |
296,000 |
225,000 |
298,000 |
227,300 |
300,000 |
229,500 |
302,000 |
231,800 |
304,000 |
234,000 |
306,000 |
107,900 |
156,300 |
42 |
281,300 |
305,800 |
288,000 |
313,000 |
290,000 |
315,200 |
292,000 |
317,400 |
294,000 |
319,600 |
296,000 |
321,700 |
298,000 |
323,900 |
300,000 |
326,000 |
302,000 |
328,300 |
304,000 |
330,400 |
306,000 |
332,600 |
156,300 |
163,600 |
44 |
305,800 |
334,900 |
313,000 |
342,900 |
315,200 |
345,200 |
317,400 |
347,600 |
319,600 |
350,000 |
321,700 |
352,400 |
323,900 |
354,800 |
326,000 |
357,100 |
328,300 |
359,500 |
330,400 |
361,900 |
332,600 |
364,300 |
163,600 |
171,500 |
46 |
334,900 |
431,900 |
342,900 |
438,900 |
345,200 |
441,000 |
347,600 |
443,100 |
350,000 |
445,100 |
352,400 |
447,200 |
354,800 |
449,300 |
357,100 |
451,400 |
359,500 |
453,500 |
361,900 |
455,600 |
364,300 |
457,600 |
171,500 |
235,600 |
48 |
431,900 |
471,200 |
438,900 |
478,800 |
441,000 |
481,100 |
443,100 |
483,300 |
445,100 |
485,600 |
447,200 |
487,900 |
449,300 |
490,200 |
451,400 |
492,400 |
453,000 |
494,700 |
455,600 |
497,000 |
457,600 |
499,200 |
235,600 |
246,800 |
50 |
471,200円以上 |
478,800円以上 |
481,100円以上 |
483,300円以上 |
485,600円以上 |
487,900円以上 |
490,200円以上 |
492,400円以上 |
494,700円以上 |
497,000円以上 |
499,200円以上 |
246,800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 |
2,000 |
140,000 |
142,000 |
5,600 |
|
1,000 |
2,000 |
40 |
51,000 |
52,000 |
2,040 |
142,000 |
144,000 |
5,680 |
2,000 |
3,000 |
80 |
52,000 |
53,000 |
2,080 |
144,000 |
146,000 |
5,760 |
3,000 |
4,000 |
120 |
53,000 |
54,000 |
2,120 |
146,000 |
148,000 |
5,840 |
4,000 |
5,000 |
160 |
54,000 |
55,000 |
2,160 |
148,000 |
150,000 |
5,920 |
5,000 |
6,000 |
200 |
55,000 |
56,000 |
2,200 |
150,000 |
152,000 |
6,000 |
6,000 |
7,000 |
240 |
56,000 |
57,000 |
2,240 |
152,000 |
154,000 |
6,080 |
7,000 |
8,000 |
280 |
57,000 |
58,000 |
2,280 |
154,000 |
156,000 |
6,160 |
8,000 |
9,000 |
320 |
58,000 |
59,000 |
2,320 |
156,000 |
158,000 |
6,240 |
9,000 |
10,000 |
360 |
59,000 |
60,000 |
2,360 |
158,000 |
160,000 |
6,320 |
10,000 |
11,000 |
400 |
60,000 |
62,000 |
2,400 |
160,000 |
162,000 |
6,400 |
11,000 |
12,000 |
440 |
62,000 |
64,000 |
2,480 |
162,000 |
164,000 |
6,480 |
12,000 |
13,000 |
480 |
64,000 |
66,000 |
2,560 |
164,000 |
166,000 |
6,560 |
13,000 |
14,000 |
520 |
66,000 |
68,000 |
2,640 |
166,000 |
168,000 |
6,640 |
14,000 |
15,000 |
560 |
68,000 |
70,000 |
2,720 |
168,000 |
170,000 |
6,720 |
15,000 |
16,000 |
600 |
70,000 |
72,000 |
2,800 |
170,000 |
172,000 |
6,800 |
16,000 |
17,000 |
640 |
72,000 |
74,000 |
2,880 |
172,000 |
174,000 |
6,880 |
17,000 |
18,000 |
680 |
74,000 |
76,000 |
2,960 |
174,000 |
176,000 |
6,960 |
18,000 |
19,000 |
720 |
76,000 |
78,000 |
3,040 |
176,000 |
178,000 |
7,040 |
19,000 |
20,000 |
760 |
78,000 |
80,000 |
3,120 |
178,000 |
180,000 |
7,120 |
20,000 |
21,000 |
800 |
80,000 |
82,000 |
3,200 |
180,000 |
184,000 |
7,200 |
21,000 |
22,000 |
840 |
82,000 |
84,000 |
3,280 |
184,000 |
188,000 |
7,360 |
22,000 |
23,000 |
880 |
84,000 |
86,000 |
3,360 |
188,000 |
192,000 |
7,520 |
23,000 |
24,000 |
920 |
86,000 |
88,000 |
3,440 |
192,000 |
196,000 |
7,680 |
24,000 |
25,000 |
960 |
88,000 |
90,000 |
3,520 |
196,000 |
200,000 |
7,840 |
25,000 |
26,000 |
1,000 |
90,000 |
92,000 |
3,600 |
200,000 |
204,000 |
8,000 |
26,000 |
27,000 |
1,040 |
92,000 |
94,000 |
3,680 |
204,000 |
208,000 |
8,200 |
27,000 |
28,000 |
1,080 |
94,000 |
96,000 |
3,760 |
208,000 |
212,000 |
8,400 |
28,000 |
29,000 |
1,120 |
96,000 |
98,000 |
3,840 |
212,000 |
216,000 |
8,600 |
29,000 |
30,000 |
1,160 |
98,000 |
100,000 |
3,920 |
216,000 |
220,000 |
8,800 |
30,000 |
31,000 |
1,200 |
100,000 |
102,000 |
4,000 |
220,000 |
224,000 |
9,000 |
31,000 |
32,000 |
1,240 |
102,000 |
104,000 |
4,080 |
224,000 |
228,000 |
9,200 |
32,000 |
33,000 |
1,280 |
104,000 |
106,000 |
4,160 |
228,000 |
232,000 |
9,400 |
33,000 |
34,000 |
1,320 |
106,000 |
108,000 |
4,240 |
232,000 |
236,000 |
9,600 |
34,000 |
35,000 |
1,360 |
108,000 |
110,000 |
4,320 |
236,000 |
240,000 |
9,800 |
35,000 |
36,000 |
1,400 |
110,000 |
112,000 |
4,400 |
240,000 |
244,000 |
10,000 |
36,000 |
37,000 |
1,440 |
112,000 |
114,000 |
4,480 |
244,000 |
248,000 |
10,200 |
37,000 |
38,000 |
1,480 |
114,000 |
116,000 |
4,560 |
248,000 |
252,000 |
10,400 |
38,000 |
39,000 |
1,520 |
116,000 |
118,000 |
4,640 |
252,000 |
256,000 |
10,600 |
39,000 |
40,000 |
1,560 |
118,000 |
120,000 |
4,720 |
256,000 |
260,000 |
10,800 |
40,000 |
41,000 |
1,600 |
120,000 |
122,000 |
4,800 |
260,000 |
264,000 |
11,000 |
41,000 |
42,000 |
1,640 |
122,000 |
124,000 |
4,880 |
264,000 |
268,000 |
11,200 |
42,000 |
43,000 |
1,680 |
124,000 |
126,000 |
4,960 |
268,000 |
272,000 |
11,400 |
43,000 |
44,000 |
1,720 |
126,000 |
128,000 |
5,040 |
272,000 |
276,000 |
11,600 |
44,000 |
45,000 |
1,760 |
128,000 |
130,000 |
5,120 |
276,000 |
280,000 |
11,800 |
45,000 |
46,000 |
1,800 |
130,000 |
132,000 |
5,200 |
280,000 |
284,000 |
12,000 |
46,000 |
47,000 |
1,840 |
132,000 |
134,000 |
5,280 |
284,000 |
288,000 |
12,200 |
47,000 |
48,000 |
1,880 |
134,000 |
136,000 |
5,360 |
288,000 |
292,000 |
12,400 |
48,000 |
49,000 |
1,920 |
136,000 |
138,000 |
5,440 |
292,000 |
296,000 |
12,600 |
49,000 |
50,000 |
1,960 |
138,000 |
140,000 |
5,520 |
296,000 |
300,000 |
12,800 |
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 |
13,000 |
540,000 |
546,000 |
28,500 |
860,000 |
868,000 |
52,500 |
304,000 |
308,000 |
13,200 |
546,000 |
552,000 |
28,950 |
868,000 |
876,000 |
53,100 |
308,000 |
312,000 |
13,400 |
552,000 |
558,000 |
29,400 |
876,000 |
884,000 |
53,700 |
312,000 |
316,000 |
13,600 |
558,000 |
564,000 |
29,850 |
884,000 |
892,000 |
54,300 |
316,000 |
320,000 |
13,800 |
564,000 |
570,000 |
30,300 |
892,000 |
900,000 |
54,900 |
320,000 |
324,000 |
14,000 |
570,000 |
576,000 |
30,750 |
900,000 |
908,000 |
55,500 |
324,000 |
328,000 |
14,200 |
576,000 |
582,000 |
3l,200 |
908,000 |
916,000 |
56,100 |
328,000 |
332,000 |
14,400 |
582,000 |
588,000 |
31,650 |
916,000 |
924,000 |
56,700 |
332,000 |
336,000 |
14,600 |
588,000 |
594,000 |
32,100 |
924,000 |
932,000 |
57,300 |
336,000 |
340,000 |
14,800 |
594,000 |
600,000 |
32,550 |
932,000 |
940,000 |
57,900 |
340,000 |
344,000 |
15,000 |
600,000 |
606,000 |
33,000 |
940,000 |
948,000 |
58,500 |
344,000 |
348,000 |
15,200 |
606,000 |
612,000 |
33,450 |
948,000 |
956,000 |
59,100 |
348,000 |
352,000 |
15,400 |
612,000 |
618,000 |
33,900 |
956,000 |
964,000 |
59,700 |
352,000 |
356,000 |
15,600 |
618,000 |
624,000 |
34,350 |
964,000 |
972,000 |
60,300 |
356,000 |
360,000 |
15,800 |
624,000 |
630,000 |
34,800 |
972,000 |
980,000 |
60,900 |
360,000 |
364,000 |
16,000 |
630,000 |
636,000 |
35,250 |
980,000 |
988,000 |
61,500 |
364,000 |
368,000 |
16,200 |
636,000 |
642,000 |
35,700 |
988,000 |
996,000 |
62,100 |
368,000 |
372,000 |
16,400 |
642,000 |
648,000 |
36,150 |
996,000 |
1,004,000 |
62,700 |
372,000 |
376,000 |
16,600 |
648,000 |
654,000 |
36,600 |
1,004,000 |
1,012,000 |
63,400 |
376,000 |
380,000 |
16,800 |
654,000 |
660,000 |
37,050 |
1,012,000 |
1,020,000 |
64,200 |
380,000 |
384,000 |
17,000 |
660,000 |
666,000 |
37,500 |
1,020,000 |
1,028,000 |
65,000 |
384,000 |
388,000 |
17,200 |
666,000 |
672,000 |
37,950 |
1,028,000 |
1,036,000 |
65,800 |
388,000 |
392,000 |
17,400 |
672,000 |
678,000 |
38,400 |
1,036,000 |
1,044,000 |
66,600 |
392,000 |
396,000 |
17,600 |
678,000 |
684,000 |
38,850 |
1,044,000 |
1,052,000 |
67,400 |
396,000 |
400,000 |
17,800 |
684,000 |
690,000 |
39,300 |
1,052,000 |
1,060,000 |
68,200 |
400,000 |
404,000 |
18,000 |
690,000 |
696,000 |
39,750 |
1,060,000 |
1,068,000 |
69,000 |
404,000 |
408,000 |
18,300 |
696,000 |
702,000 |
40,200 |
1,068,000 |
1,076,000 |
69,800 |
408,000 |
412,000 |
18,600 |
702,000 |
708,000 |
40,650 |
1,076,000 |
1,084,000 |
70,600 |
412,000 |
416,000 |
18,900 |
708,000 |
714,000 |
41,100 |
1,084,000 |
1,092,000 |
71,400 |
416,000 |
420,000 |
19,200 |
714,000 |
720,000 |
41,550 |
1,092,000 |
1,100,000 |
72,200 |
420,000 |
426,000 |
19,500 |
720,000 |
726,000 |
42,000 |
1,100,000 |
1,108,000 |
73,000 |
426,000 |
432,000 |
19,950 |
726,000 |
732,000 |
42,450 |
1,108,000 |
1,116,000 |
73,800 |
432,000 |
438,000 |
20,400 |
732,000 |
738,000 |
42,900 |
1,116,000 |
1,124,000 |
74,600 |
438,000 |
444,000 |
20,850 |
738,000 |
744,000 |
43,350 |
1,124,000 |
1,132,000 |
75,400 |
444,000 |
450,000 |
21,300 |
744,000 |
750,000 |
43,800 |
1,132,000 |
1,140,000 |
76,200 |
450,000 |
456,000 |
21,750 |
750,000 |
756,000 |
44,250 |
1,140,000 |
1,148,000 |
77,000 |
456,000 |
462,000 |
22,200 |
756,000 |
762,000 |
44,700 |
1,148,000 |
1,156,000 |
77,800 |
462,000 |
468,000 |
22,650 |
762,000 |
768,000 |
45,150 |
1,156,000 |
1,164,000 |
78,600 |
468,000 |
474,000 |
23,100 |
768,000 |
774,000 |
45,600 |
1,164,000 |
1,172,000 |
79,400 |
474,000 |
480,000 |
23,550 |
774,000 |
780,000 |
46,050 |
1,172,000 |
1,180,000 |
80,200 |
480,000 |
486,000 |
24,000 |
780,000 |
788,000 |
46,500 |
1,180,000 |
1,188,000 |
81,000 |
486,000 |
492,000 |
24,450 |
788,000 |
796,000 |
47,100 |
1,188,000 |
1,196,000 |
81,800 |
492,000 |
498,000 |
24,900 |
796,000 |
804,000 |
47,700 |
1,196,000 |
1,204,000 |
82,600 |
498,000 |
504,000 |
25,350 |
804,000 |
812,000 |
48,300 |
1,204,000 |
1,212,000 |
83,400 |
504,000 |
510,000 |
25,800 |
812,000 |
820,000 |
48,900 |
1,212,000 |
1,220,000 |
84,200 |
510,000 |
516,000 |
26,250 |
820,000 |
828,000 |
49,500 |
1,220,000 |
1,228,000 |
85,000 |
516,000 |
522,000 |
26,700 |
828,000 |
836,000 |
50,100 |
1,228,000 |
1,236,000 |
85,800 |
522,000 |
528,000 |
27,150 |
836,000 |
844,000 |
50,700 |
1,236,000 |
1,244,000 |
86,600 |
528,000 |
534,000 |
27,600 |
844,000 |
852,000 |
51,300 |
1,244,000 |
1,252,000 |
87,400 |
534,000 |
540,000 |
28,050 |
852,000 |
860,000 |
51,900 |
1,252,000 |
1,260,000 |
88,200 |
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 |
|
1,260,000 |
1,268,000 |
89,000 |
1,700,000 |
1,710,000 |
135,500 |
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352,000円を控除した金額 |
1,268,000 |
1,276,000 |
89,800 |
1,710,000 |
1,720,000 |
136,750 |
|||
1,276,000 |
1,284,000 |
90,600 |
1,720,000 |
1,730,000 |
138,000 |
|||
1,284,000 |
1,292,000 |
91,400 |
1,730,000 |
1,740,000 |
139,250 |
|||
1,292,000 |
1,300,000 |
92,200 |
1,740,000 |
1,750,000 |
140,500 |
|||
1,300,000 |
1,310,000 |
93,000 |
1,750,000 |
1,760,000 |
141,750 |
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552,000円を控除した金額 |
1,310,000 |
1,320,000 |
94,000 |
1,760,000 |
1,770,000 |
143,000 |
|||
1,320,000 |
1,330,000 |
95,000 |
1,770,000 |
1,780,000 |
144,250 |
|||
1,330,000 |
1,340,000 |
96,000 |
1,780,000 |
1,790,000 |
145,500 |
|||
1,340,000 |
1,350,000 |
97,000 |
1,790,000 |
1,800,000 |
146,750 |
|||
1,350,000 |
1,360,000 |
98,000 |
1,800,000 |
1,810,000 |
148,000 |
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852,000円を控除した金額 |
1,360,000 |
1,370,000 |
99,000 |
1,810,000 |
1,820,000 |
149,250 |
|||
1,370,000 |
1,380,000 |
100,000 |
1,820,000 |
1,830,000 |
150,500 |
|||
1,380,000 |
1,390,000 |
101,000 |
1,830,000 |
1,840,000 |
151,750 |
|||
1,390,000 |
1,400,000 |
102,000 |
1,840,000 |
1,850,000 |
153,000 |
|||
1,400,000 |
1,410,000 |
103,000 |
1,850,000 |
1,860,000 |
154,250 |
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1,352,000円を控除した金額 |
1,410,000 |
1,420,000 |
104,000 |
1,860,000 |
1,870,000 |
155,500 |
|||
1,420,000 |
1,430,000 |
105,000 |
1,870,000 |
1,880,000 |
156,750 |
|||
1,430,000 |
1,440,000 |
106,000 |
1,880,000 |
1,890,000 |
158,000 |
|||
1,440,000 |
1,450,000 |
107,000 |
1,890,000 |
1,900,000 |
159,250 |
|||
1,450,000 |
1,460,000 |
108,000 |
1,900,000 |
1,910,000 |
160,500 |
40,000,000 |
60,00,000 |
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2,352,000円を控除した金額 |
1,460,000 |
1,470,000 |
109,000 |
1,910,000 |
1,920,000 |
161,750 |
|||
1,470,000 |
1,480,000 |
110,000 |
1,920,000 |
1,930,000 |
163,000 |
|||
1,480,000 |
1,490,000 |
111,000 |
1,930,000 |
1,940,000 |
164,250 |
|||
1,490,000 |
1,500,000 |
112,000 |
1,940,000 |
1,950,000 |
165,500 |
|||
1,500,000 |
1,510,000 |
113,000 |
1,950,000 |
1,960,000 |
166,750 |
60,000,000 |
90,000,000 |
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3,852,000円を控除した金額 |
1,510,000 |
1,520,000 |
114,000 |
1,960,000 |
1,970,000 |
168,000 |
|||
1,520,000 |
1,530,000 |
115,000 |
1,970,000 |
1,980,000 |
169,250 |
|||
1,530,000 |
1,540,000 |
116,000 |
1,980,000 |
1,990,000 |
170,500 |
|||
1,540,000 |
1,550,000 |
117,000 |
1,990,000 |
2,000,000 |
171,750 |
|||
1,550,000 |
1,560,000 |
118,000 |
2,000,000 |
2,400,000 |
退職所得の特別控除後の金額に12.5%を乗じて算出した金額から77,000円を控除した金額 |
90,000,000 |
120,000,000 |
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6,102,000円を控除した金額 |
1,560,000 |
1,570,000 |
119,000 |
||||||
1,570,000 |
1,580,000 |
120,000 |
||||||
1,580,000 |
1,590,000 |
121,000 |
||||||
1,590,000 |
1,600,000 |
122,000 |
||||||
1,600,000 |
1,610,000 |
123,000 |
2,400,000 |
3,600,000 |
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137,000円を控除した金額 |
120,000,000円以上 |
退職所得の特別控除後の金額に37.5%を乗じて算出した金額から9,102,000円を控除した金額 |
|
1,610,000 |
1,620,000 |
124,250 |
||||||
1,620,000 |
1,630,000 |
125,500 |
||||||
1,630,000 |
1,640,000 |
126,750 |
||||||
1,640,000 |
1,650,000 |
128,000 |
||||||
1,650,000 |
1,660,000 |
129,250 |
3,600,000 |
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227,000円を控除した金額 |
|||
1,660,000 |
1,670,000 |
130,500 |
||||||
1,670,000 |
1,680,000 |
131,750 |
||||||
1,680,000 |
1,690,000 |
133,000 |
||||||
1,690,000 |
1,700,000 |
134,250 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
500円未満 |
0 |
25,000 |
25,500 |
2,000 |
|
500 |
1,000 |
40 |
25,500 |
26,000 |
2,040 |
1,000 |
1,500 |
80 |
26,000 |
26,500 |
2,080 |
1,500 |
2,000 |
120 |
26,500 |
27,000 |
2,120 |
2,000 |
2,500 |
160 |
27,000 |
27,500 |
2,160 |
2,500 |
3,000 |
200 |
27,500 |
28,000 |
2,200 |
3,000 |
3,500 |
240 |
28,000 |
28,500 |
2,240 |
3,500 |
4,000 |
280 |
28,500 |
29,000 |
2,280 |
4,000 |
4,500 |
320 |
29,000 |
29,500 |
2,320 |
4,500 |
5,000 |
360 |
29,500 |
30,000 |
2,360 |
5,000 |
5,500 |
400 |
30,000 |
31,000 |
2,400 |
5,500 |
6,000 |
440 |
31,000 |
32,000 |
2,480 |
6,000 |
6,500 |
480 |
32,000 |
33,000 |
2,560 |
6,500 |
7,000 |
520 |
33,000 |
34,000 |
2,640 |
7,000 |
7,500 |
560 |
34,000 |
35,000 |
2,720 |
7,500 |
8,000 |
600 |
35,000 |
36,000 |
2,800 |
8,000 |
8,500 |
640 |
36,000 |
37,000 |
2,880 |
8,500 |
9,000 |
680 |
37,000 |
38,000 |
2,960 |
9,000 |
9,500 |
720 |
38,000 |
39,000 |
3,040 |
9,500 |
10,000 |
760 |
39,000 |
40,000 |
3,120 |
10,000 |
10,500 |
800 |
40,000 |
41,000 |
3,200 |
10,500 |
11,000 |
840 |
41,000 |
42,000 |
3,280 |
11,000 |
11,500 |
880 |
42,000 |
43,000 |
3,360 |
11,500 |
12,000 |
920 |
43,000 |
44,000 |
3,440 |
12,000 |
12,500 |
960 |
44,000 |
45,000 |
3,520 |
12,500 |
13,000 |
1,000 |
45,000 |
46,000 |
3,600 |
13,000 |
13,500 |
1,040 |
46,000 |
47,000 |
3,680 |
13,500 |
14,000 |
1,080 |
47,000 |
48,000 |
3,760 |
14,000 |
14,500 |
1,120 |
48,000 |
49,000 |
3,840 |
14,500 |
15,000 |
1,160 |
49,000 |
50,000 |
3,920 |
15,000 |
15,500 |
1,200 |
50,000 |
51,000 |
4,000 |
15,500 |
16,000 |
1,240 |
51,000 |
52,000 |
4,080 |
16,000 |
16,500 |
1,280 |
52,000 |
53,000 |
4,160 |
16,500 |
17,000 |
1,320 |
53,000 |
54,000 |
4,240 |
17,000 |
17,500 |
1,360 |
54,000 |
55,000 |
4,320 |
17,500 |
18,000 |
1,400 |
55,000 |
56,000 |
4,400 |
18,000 |
18,500 |
1,440 |
56,000 |
57,000 |
4,480 |
18,500 |
19,000 |
1,480 |
57,000 |
58,000 |
4,560 |
19,000 |
19,500 |
1,520 |
58,000 |
59,000 |
4,640 |
19,500 |
20,000 |
1,560 |
59,000 |
60,000 |
4,720 |
20,000 |
20,500 |
1,600 |
60,000 |
61,000 |
4,800 |
20,500 |
21,000 |
1,640 |
61,000 |
62,000 |
4,880 |
21,000 |
21,500 |
1,680 |
62,000 |
63,000 |
4,960 |
21,500 |
22,000 |
1,720 |
63,000 |
64,000 |
5,040 |
22,000 |
22,500 |
1,760 |
64,000 |
65,000 |
5,120 |
22,500 |
23,000 |
1,800 |
65,000 |
66,000 |
5,200 |
23,000 |
23,500 |
1,840 |
66,000 |
67,000 |
5,280 |
23,500 |
24,000 |
1,880 |
67,000 |
68,000 |
5,360 |
24,000 |
24,500 |
1,920 |
68,000 |
69,000 |
5,440 |
24,500 |
25,000 |
1,960 |
69,000 |
70,000 |
5,520 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
70,000 |
71,000 |
5,600 |
150,000 |
152,000 |
13,000 |
71,000 |
72,000 |
5,680 |
152,000 |
154,000 |
13,200 |
72,000 |
73,000 |
5,760 |
154,000 |
156,000 |
13,400 |
73,000 |
74,000 |
5,840 |
156,000 |
158,000 |
13,600 |
74,000 |
75,000 |
5,920 |
158,000 |
160,000 |
13,800 |
75,000 |
76,000 |
6,000 |
160,000 |
162,000 |
14,000 |
76,000 |
77,000 |
6,080 |
162,000 |
164,000 |
14,200 |
77,000 |
78,000 |
6,160 |
164,000 |
166,000 |
14,400 |
78,000 |
79,000 |
6,240 |
166,000 |
168,000 |
14,600 |
79,000 |
80,000 |
6,320 |
168,000 |
170,000 |
14,800 |
80,000 |
81,000 |
6,400 |
170,000 |
172,000 |
15,000 |
81,000 |
82,000 |
6,480 |
172,000 |
174,000 |
15,200 |
82,000 |
83,000 |
6,560 |
174,000 |
176,000 |
15,400 |
83,000 |
84,000 |
6,640 |
176,000 |
178,000 |
15,600 |
84,000 |
85,000 |
6,720 |
178,000 |
180,000 |
15,800 |
85,000 |
86,000 |
6,800 |
180,000 |
182,000 |
16,000 |
86,000 |
87,000 |
6,880 |
182,000 |
184,000 |
16,200 |
87,000 |
88,000 |
6,960 |
184,000 |
186,000 |
16,400 |
88,000 |
89,000 |
7,040 |
186,000 |
188,000 |
16,600 |
89,000 |
90,000 |
7,120 |
188,000 |
190,000 |
16,800 |
90,000 |
92,000 |
7,200 |
190,000 |
192,000 |
17,000 |
92,000 |
94,000 |
7,360 |
192,000 |
194,000 |
17,200 |
94,000 |
96,000 |
7,520 |
194,000 |
196,000 |
17,400 |
96,000 |
98,000 |
7,680 |
196,000 |
198,000 |
17,600 |
98,000 |
100,000 |
7,840 |
198,000 |
200,000 |
17,800 |
100,000 |
102,000 |
8,000 |
200,000 |
202,000 |
18,000 |
102,000 |
104,000 |
8,200 |
202,000 |
204,000 |
18,300 |
104,000 |
106,000 |
8,400 |
204,000 |
206,000 |
18,600 |
106,000 |
108,000 |
8,600 |
206,000 |
208,000 |
18,900 |
108,000 |
110,000 |
8,800 |
208,000 |
210,000 |
19,200 |
110,000 |
112,000 |
9,000 |
210,000 |
213,000 |
19,500 |
112,000 |
114,000 |
9,200 |
213,000 |
216,000 |
19,950 |
114,000 |
116,000 |
9,400 |
216,000 |
219,000 |
20,400 |
116,000 |
118,000 |
9,600 |
219,000 |
222,000 |
20,850 |
118,000 |
120,000 |
9,800 |
222,000 |
225,000 |
21,300 |
120,000 |
122,000 |
10,000 |
225,000 |
228,000 |
21,750 |
122,000 |
124,000 |
10,200 |
228,000 |
231,000 |
22,200 |
124,000 |
126,000 |
10,400 |
231,000 |
234,000 |
22,650 |
126,000 |
128,000 |
10,600 |
234,000 |
237,000 |
23,100 |
128,000 |
130,000 |
10,800 |
237,000 |
240,000 |
23,550 |
130,000 |
132,000 |
11,000 |
240,000 |
243,000 |
24,000 |
132,000 |
134,000 |
11,200 |
243,000 |
246,000 |
24,450 |
134,000 |
136,000 |
11,400 |
246,000 |
249,000 |
24,900 |
136,000 |
138,000 |
11,600 |
249,000 |
252,000 |
25,350 |
138,000 |
140,000 |
11,800 |
252,000 |
255,000 |
25,800 |
140,000 |
142,000 |
12,000 |
255,000 |
258,000 |
26,250 |
142,000 |
144,000 |
12,200 |
258,000 |
261,000 |
26,700 |
144,000 |
146,000 |
12,400 |
261,000 |
264,000 |
27,150 |
146,000 |
148,000 |
12,600 |
264,000 |
267,000 |
27,600 |
148,000 |
150,000 |
12,800 |
267,000 |
270,000 |
28,050 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
270,000 |
273,000 |
28,500 |
430,000 |
434,000 |
52,500 |
273,000 |
276,000 |
28,950 |
434,000 |
438,000 |
53,100 |
276,000 |
279,000 |
29,400 |
438,000 |
442,000 |
53,700 |
279,000 |
282,000 |
29,850 |
442,000 |
446,000 |
54,300 |
282,000 |
285,000 |
30,300 |
446,000 |
450,000 |
54,900 |
285,000 |
288,000 |
30,750 |
450,000 |
454,000 |
55,500 |
288,000 |
291,000 |
31,200 |
454,000 |
458,000 |
56,100 |
291,000 |
294,000 |
31,650 |
458,000 |
462,000 |
56,700 |
294,000 |
297,000 |
32,100 |
462,000 |
466,000 |
57,300 |
297,000 |
300,000 |
32,550 |
466,000 |
470,000 |
57,900 |
300,000 |
303,000 |
33,000 |
470,000 |
474,000 |
58,500 |
303,000 |
306,000 |
33,450 |
474,000 |
478,000 |
59,100 |
306,000 |
309,000 |
33,900 |
478,000 |
482,000 |
59,700 |
309,000 |
312,000 |
34,350 |
482,000 |
486,000 |
60,300 |
312,000 |
315,000 |
34,800 |
486,000 |
490,000 |
60,900 |
315,000 |
318,000 |
35,250 |
490,000 |
494,000 |
61,500 |
318,000 |
321,000 |
35,700 |
494,000 |
498,000 |
62,100 |
321,000 |
324,000 |
36,150 |
498,000 |
502,000 |
62,700 |
324,000 |
327,000 |
36,600 |
502,000 |
506,000 |
63,400 |
327,000 |
330,000 |
37,050 |
506,000 |
510,000 |
64,200 |
330,000 |
333,000 |
37,500 |
510,000 |
514,000 |
65,000 |
333,000 |
336,000 |
37,950 |
514,000 |
518,000 |
65,800 |
336,000 |
339,000 |
38,400 |
518,000 |
522,000 |
66,600 |
339,000 |
342,000 |
38,850 |
522,000 |
526,000 |
67,400 |
342,000 |
345,000 |
39,300 |
526,000 |
530,000 |
68,200 |
345,000 |
348,000 |
39,750 |
530,000 |
534,000 |
69,000 |
348,000 |
351,000 |
40,200 |
534,000 |
538,000 |
69,800 |
351,000 |
354,000 |
40,650 |
538,000 |
542,000 |
70,600 |
354,000 |
357,000 |
41,100 |
542,000 |
546,000 |
71,400 |
357,000 |
360,000 |
41,550 |
546,000 |
550,000 |
72,200 |
360,000 |
363,000 |
42,000 |
550,000 |
554,000 |
73,000 |
363,000 |
366,000 |
42,450 |
554,000 |
558,000 |
73,800 |
366,000 |
369,000 |
42,900 |
558,000 |
562,000 |
74,600 |
369,000 |
372,000 |
43,350 |
562,000 |
566,000 |
75,400 |
372,000 |
375,000 |
43,800 |
566,000 |
570,000 |
76,200 |
375,000 |
378,000 |
44,250 |
570,000 |
574,000 |
77,000 |
378,000 |
381,000 |
44,700 |
574,000 |
578,000 |
77,800 |
381,000 |
384,000 |
45,150 |
578,000 |
582,000 |
78,600 |
384,000 |
387,000 |
45,600 |
582,000 |
586,000 |
79,400 |
387,000 |
390,000 |
46,050 |
586,000 |
590,000 |
80,200 |
390,000 |
394,000 |
46,500 |
590,000 |
594,000 |
81,000 |
394,000 |
398,000 |
47,100 |
594,000 |
598,000 |
81,800 |
398,000 |
402,000 |
47,700 |
598,000 |
602,000 |
82,600 |
402,000 |
406,000 |
48,300 |
602,000 |
606,000 |
83,400 |
406,000 |
410,000 |
48,900 |
606,000 |
610,000 |
84,200 |
410,000 |
414,000 |
49,500 |
610,000 |
614,000 |
85,000 |
414,000 |
418,000 |
50,100 |
614,000 |
618,000 |
85,800 |
418,000 |
422,000 |
50,700 |
618,000 |
622,000 |
86,600 |
422,000 |
426,000 |
51,300 |
622,000 |
626,000 |
87,400 |
426,000 |
430,000 |
51,900 |
626,000 |
630,000 |
88,200 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
630,000 |
635,000 |
89,000 |
880,000 |
885,000 |
143,000 |
635,000 |
640,000 |
90,000 |
885,000 |
890,000 |
144,250 |
640,000 |
645,000 |
91,000 |
890,000 |
895,000 |
145,500 |
645,000 |
650,000 |
92,000 |
895,000 |
900,000 |
146,750 |
650,000 |
655,000 |
93,000 |
900,000 |
905,000 |
148,000 |
655,000 |
660,000 |
94,000 |
905,000 |
910,000 |
149,250 |
660,000 |
665,000 |
95,000 |
910,000 |
915,000 |
150,500 |
665,000 |
670,000 |
96,000 |
915,000 |
920,000 |
151,750 |
670,000 |
675,000 |
97,000 |
920,000 |
925,000 |
153,000 |
675,000 |
680,000 |
98,000 |
925,000 |
930,000 |
154,250 |
680,000 |
685,000 |
99,000 |
930,000 |
935,000 |
155,500 |
685,000 |
690,000 |
100,000 |
935,000 |
940,000 |
156,750 |
690,000 |
695,000 |
101,000 |
940,000 |
945,000 |
158,000 |
695,000 |
700,000 |
102,000 |
945,000 |
950,000 |
159,250 |
700,000 |
705,000 |
103,000 |
950,000 |
955,000 |
160,500 |
705,000 |
710,000 |
104,000 |
955,000 |
960,000 |
161,750 |
710,000 |
715,000 |
105,000 |
960,000 |
965,000 |
163,000 |
715,000 |
720,000 |
106,000 |
965,000 |
970,000 |
164,250 |
720,000 |
725,000 |
107,000 |
970,000 |
975,000 |
165,500 |
725,000 |
730,000 |
108,000 |
975,000 |
980,000 |
166,750 |
730,000 |
735,000 |
109,000 |
980,000 |
985,000 |
168,000 |
735,000 |
740,000 |
110,000 |
985,000 |
990,000 |
169,250 |
740,000 |
745,000 |
111,000 |
990,000 |
995,000 |
170,500 |
745,000 |
750,000 |
112,000 |
995,000 |
1,000,000 |
171,750 |
750,000 |
755,000 |
113,000 |
|||
755,000 |
760,000 |
114,000 |
1,000,000 |
1,200,000 |
課税給与所得金額に25%を乗じて算出した金額から77,000円を控除した金額 |
760,000 |
765,000 |
115,000 |
|||
765,000 |
770,000 |
116,000 |
|||
770,000 |
775,000 |
117,000 |
|||
775,000 |
780,000 |
118,000 |
|||
780,000 |
785,000 |
119,000 |
1,200,000 |
1,800,000 |
課税給与所得金額に30%を乗じて算出した金額から137,000円を控除した金額 |
785,000 |
790,000 |
120,000 |
|||
790,000 |
795,000 |
121,000 |
|||
795,000 |
800,000 |
122,000 |
|||
800,000 |
805,000 |
123,000 |
|||
805,000 |
810,000 |
124,250 |
1,800,000 |
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227,000円を控除した金額 |
810,000 |
815,000 |
125,500 |
|||
815,000 |
820,000 |
126,750 |
|||
820,000 |
825,000 |
128,000 |
|||
825,000 |
830,000 |
129,250 |
|||
830,000 |
835,000 |
130,500 |
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352,000円を控除した金額 |
835,000 |
840,000 |
131,750 |
|||
840,000 |
845,000 |
133,000 |
|||
845,000 |
850,000 |
134,250 |
|||
850,000 |
855,000 |
135,500 |
|||
855,000 |
860,000 |
136,750 |
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552,000円を控除した金額 |
860,000 |
865,000 |
138,000 |
|||
865,000 |
870,000 |
139,250 |
|||
870,000 |
875,000 |
140,500 |
|||
875,000 |
880,000 |
141,750 |
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 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
|||
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852,000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2,352,000円を控除した金額 |
45,000,000 |
60,000,000 |
課税給与所得金額に70%を乗じて算出した金額から6,102,000円を控除した金額 |
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1,352,000円を控除した金額 |
30,000,000 |
45,000,000 |
課税給与所得金額に65%を乗じて算出した金額から3,852,000円を控除した金額 |
60,000,000円以上 |
課税給与所得金額に75%を乗じて算出した金額から9,102,000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6,000円を、控除対象配偶者又は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6,000円を、上の各欄によっ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 |
第八条第七項第一号及び第十一条の三第二項第四号 |
十万円 |
九万七千五百円 |
第十一条の七 |
三万五千円 |
三万円 |
第十一条の八及び第十二条 |
十万円 |
九万七千五百円 |
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(昭和三十七年法律第四十四号)附則別表第三 |
第四十条第一項第二号 |
別表第六に揚げる税額 |
所得税法の一部を改正する法律(昭和三十七年法律第四十四号)附則別表第四に揚げる税額 |
条項 |
読み替えられる規定 |
読み替える規定 |
第一号 |
昭和三十六年 |
昭和三十七年 |
旧法 |
新法 |
|
及び扶養控除額並びに附則第三条第一項の規定により読み替えられた新法第十一条の八及び第十二条の規定による配偶者控除額 |
、配偶者控除額、扶養控除額 |
|
附則別表第一 |
新法第十三条から第十五条までの規定 |
|
及び配当控除額並びに旧法の規定による外国税控除額 |
、寄付金控除額、配当控除額及び外国税控除額 |
|
第二号 |
旧法 |
新法 |
昭和三十六年 |
昭和三十七年 |
|
政令で定めるところにより、同条第一項第二号 |
同条第一項第二号 |
|
附則第三条第一項の規定により読み替えられた新法第四十条第一項第二号に掲げる税額 |
同号に掲げる税額 |
|
第三号 |
昭和三十六年 |
昭和三十七年 |
旧法 |
所得税法の一部を改正する法律(昭和三十七年法律第四十四号)による改正前の所得税法第三十八条又は新法 |
|
第四号 |
昭和三十六年 |
昭和三十七年 |
旧法 |
新法 |
|
退職所得 |
退職所得、一時所得 |
百五十万円以下の金額 |
百分の二 |
百五十万円をこえる金額 |
百分の四 |
百分の二・八 |
百分の四・二 |
百分の五・六 |
百分の七・〇 |
百分の八・四 |
百分の九・八 |
百分の十一・二 |
百分の十二・六 |
百分の十四・〇 |
百分の十五・四 |
百分の十六・八 |
百分の十八・二 |
百分の十九・六 |
百分の四 |
百分の五 |
百分の六 |
百分の七 |
百分の八 |
百分の十一 |
百分の十二 |
百分の十三 |
百分の十四 |
百分の十五 |
百分の十六 |
百分の十七 |
百分の十八 |
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 |
2,000 |
8 |
70,000 |
71,000 |
5,600 |
8 |
|
500 |
1,000 |
40 |
8 |
25,500 |
26,000 |
2,040 |
8 |
71,000 |
72,000 |
5,680 |
8 |
1,000 |
1,500 |
80 |
8 |
26,000 |
26,500 |
2,080 |
8 |
72,000 |
73,000 |
5,760 |
8 |
1,500 |
2,000 |
120 |
8 |
26,500 |
27,000 |
2,120 |
8 |
73,000 |
74,000 |
5,840 |
8 |
2,000 |
2,500 |
160 |
8 |
27,000 |
27,500 |
2,160 |
8 |
74,000 |
75,000 |
5,920 |
8 |
2,500 |
3,000 |
200 |
8 |
27,500 |
28,000 |
2,200 |
8 |
75,000 |
76,000 |
6,000 |
8 |
3,000 |
3,500 |
240 |
8 |
28,000 |
28,500 |
2,240 |
8 |
76,000 |
77,000 |
6,080 |
8 |
3,500 |
4,000 |
280 |
8 |
28,500 |
29,000 |
2,280 |
8 |
77,000 |
78,000 |
6,160 |
8 |
4,000 |
4,500 |
320 |
8 |
29,000 |
29,500 |
2,320 |
8 |
78,000 |
79,000 |
6,240 |
8 |
4,500 |
5,000 |
360 |
8 |
29,500 |
30,000 |
2,360 |
8 |
79,000 |
80,000 |
6,320 |
8 |
5,000 |
5,500 |
400 |
8 |
30,000 |
31,000 |
2,400 |
8 |
80,000 |
81,000 |
6,400 |
8 |
5,500 |
6,000 |
440 |
8 |
31,000 |
32,000 |
2,480 |
8 |
81,000 |
82,000 |
6,480 |
8 |
6,000 |
6,600 |
480 |
8 |
32,000 |
33,000 |
2,560 |
8 |
82,000 |
83,000 |
6,560 |
8 |
6,500 |
7,000 |
520 |
8 |
33,000 |
34,000 |
2,640 |
8 |
83,000 |
84,000 |
6,640 |
8 |
7,000 |
7,500 |
560 |
8 |
34,000 |
35,000 |
2,720 |
8 |
84,000 |
85,000 |
6,720 |
8 |
7,500 |
8,000 |
600 |
8 |
35,000 |
36,000 |
2,800 |
8 |
85,000 |
86,000 |
6,800 |
8 |
8,000 |
8,500 |
640 |
8 |
36,000 |
37,000 |
2,880 |
8 |
86,000 |
87,000 |
6,880 |
8 |
8,500 |
9,000 |
680 |
8 |
37,000 |
38,000 |
2,960 |
8 |
87,000 |
88,000 |
6,960 |
8 |
9,000 |
9,500 |
720 |
8 |
38,000 |
39,000 |
3,040 |
8 |
88,000 |
89,000 |
7,040 |
8 |
9,500 |
10,000 |
760 |
8 |
39,000 |
40,000 |
3,120 |
8 |
89,000 |
90,000 |
7,120 |
8 |
10,000 |
10,500 |
800 |
8 |
40,000 |
41,000 |
3,200 |
8 |
90,000 |
92,000 |
7,200 |
8 |
10,500 |
11,000 |
840 |
8 |
41,000 |
42,000 |
3,280 |
8 |
92,000 |
94,000 |
7,360 |
8 |
11,000 |
11,500 |
880 |
8 |
42,000 |
43,000 |
3,360 |
8 |
94,000 |
96,000 |
7,520 |
8 |
11,500 |
12,000 |
920 |
8 |
43,000 |
44,000 |
3,440 |
8 |
96,000 |
98,000 |
7,680 |
8 |
12,000 |
12,500 |
960 |
8 |
44,000 |
45,000 |
3,520 |
8 |
98,000 |
100,000 |
7,840 |
8 |
12,500 |
13,000 |
1,000 |
8 |
45,000 |
46,000 |
3,600 |
8 |
100,000 |
102,000 |
8,000 |
8 |
13,000 |
13,500 |
1,040 |
8 |
46,000 |
47,000 |
3,680 |
8 |
102,000 |
104,000 |
8,200 |
8 |
13,500 |
14,000 |
1,080 |
8 |
47,000 |
48,000 |
3,760 |
8 |
104,000 |
106,000 |
8,400 |
8 |
14,000 |
14,500 |
1,120 |
8 |
48,000 |
49,000 |
3,840 |
8 |
106,000 |
108,000 |
8,600 |
8 |
14,500 |
15,000 |
1,160 |
8 |
49,000 |
50,000 |
3,920 |
8 |
108,000 |
110,000 |
8,800 |
8 |
15,000 |
15,500 |
1,200 |
8 |
50,000 |
51,000 |
4,000 |
8 |
110,000 |
112,000 |
9,000 |
8 |
15,500 |
16,000 |
1,240 |
8 |
51,000 |
52,000 |
4,080 |
8 |
112,000 |
114,000 |
9,200 |
8 |
16,000 |
16,500 |
1,280 |
8 |
52,000 |
53,000 |
4,160 |
8 |
114,000 |
116,000 |
9,400 |
8 |
16,500 |
17,000 |
1,320 |
8 |
53,000 |
54,000 |
4,240 |
8 |
116,000 |
118,000 |
9,600 |
8 |
17,000 |
17,500 |
1,360 |
8 |
54,000 |
55,000 |
4,320 |
8 |
118,000 |
120,000 |
9,800 |
8 |
17,500 |
18,000 |
1,400 |
8 |
55,000 |
56,000 |
4,400 |
8 |
120,000 |
122,000 |
10,000 |
8 |
18,000 |
18,500 |
1,440 |
8 |
56,000 |
57,000 |
4,480 |
8 |
122,000 |
124,000 |
10,200 |
8 |
18,500 |
19,000 |
1,480 |
8 |
57,000 |
58,000 |
4,560 |
8 |
124,000 |
126,000 |
10,400 |
8 |
19,000 |
19,500 |
1,520 |
8 |
58,000 |
59,000 |
4,640 |
8 |
126,000 |
128,000 |
10,600 |
8 |
19,500 |
20,000 |
1,560 |
8 |
59,000 |
60,000 |
4,720 |
8 |
128,000 |
130,000 |
10,800 |
8 |
20,000 |
20,500 |
1,600 |
8 |
60,000 |
61,000 |
4,800 |
8 |
130,000 |
132,000 |
11,000 |
8 |
20,500 |
21,000 |
1,640 |
8 |
61,000 |
62,000 |
4,880 |
8 |
132,000 |
134,000 |
11,200 |
8 |
21,000 |
21,500 |
1,680 |
8 |
62,000 |
63,000 |
4,960 |
8 |
134,000 |
136,000 |
11,400 |
8 |
21,500 |
22,000 |
1,720 |
8 |
63,000 |
64,000 |
5,040 |
8 |
136,000 |
138,000 |
11,600 |
8 |
22,000 |
22,500 |
1,760 |
8 |
64,000 |
65,000 |
5,120 |
8 |
138,000 |
140,000 |
11,800 |
8 |
22,500 |
23,000 |
1,800 |
8 |
65,000 |
66,000 |
5,200 |
8 |
140,000 |
142,000 |
12,000 |
8 |
23,000 |
23,500 |
1,840 |
8 |
66,000 |
67,000 |
5,280 |
8 |
142,000 |
144,000 |
12,200 |
8 |
23,500 |
24,000 |
1,880 |
8 |
67,000 |
68,000 |
5,360 |
8 |
144,000 |
146,000 |
12,400 |
8 |
24,000 |
24,500 |
1,920 |
8 |
68,000 |
69,000 |
5,440 |
8 |
146,000 |
148,000 |
12,600 |
8 |
24,500 |
25,000 |
1,960 |
8 |
69,000 |
70,000 |
5,520 |
8 |
148,000 |
150,000 |
12,800 |
8 |
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 |
13,000 |
8 |
270,000 |
273,000 |
29,000 |
10 |
430,000 |
434,000 |
53,300 |
12 |
152,000 |
154,000 |
13,220 |
8 |
273,000 |
276,000 |
29,450 |
10 |
434,000 |
438,000 |
53,940 |
12 |
164,000 |
156,000 |
13,440 |
8 |
276,000 |
279,000 |
29,900 |
10 |
438,000 |
442,000 |
54,580 |
12 |
156,000 |
158,000 |
13,660 |
8 |
279,000 |
282,000 |
30,350 |
10 |
442,000 |
446,000 |
55,220 |
12 |
158,000 |
160,000 |
13,880 |
8 |
282,000 |
285,000 |
30,800 |
10 |
446,000 |
450,000 |
55,860 |
12 |
160,000 |
162,000 |
14,100 |
8 |
285,000 |
288,000 |
31,250 |
10 |
450,000 |
454,000 |
56,500 |
12 |
162,000 |
164,000 |
14,320 |
8 |
288,000 |
291,000 |
31,700 |
11 |
454,000 |
458,000 |
57,140 |
12 |
164,000 |
166,000 |
14,540 |
8 |
291,000 |
294,000 |
32,150 |
11 |
458,000 |
462,000 |
57,780 |
12 |
166,000 |
168,000 |
14,760 |
8 |
294,000 |
297,000 |
32,600 |
11 |
462,000 |
466,000 |
58,420 |
12 |
168,000 |
170,000 |
14,980 |
8 |
297,000 |
300,000 |
33,050 |
11 |
466,000 |
470,000 |
59,060 |
12 |
170,000 |
172,000 |
15,200 |
8 |
300,000 |
303,000 |
33,500 |
11 |
470,000 |
474,000 |
59,700 |
12 |
172,000 |
174,000 |
15,420 |
8 |
303,000 |
306,000 |
33,950 |
11 |
474,000 |
478,000 |
60,340 |
12 |
174,000 |
176,000 |
15,640 |
8 |
306,000 |
309,000 |
34,400 |
11 |
478,000 |
482,000 |
60,980 |
12 |
176,000 |
178,000 |
15,860 |
9 |
309,000 |
312,000 |
34,850 |
11 |
482,000 |
486,000 |
61,620 |
12 |
178,000 |
180,000 |
16,080 |
9 |
312,000 |
315,000 |
35,300 |
11 |
486,000 |
490,000 |
62,260 |
12 |
180,000 |
182,000 |
16,300 |
9 |
315,000 |
318,000 |
35,750 |
11 |
490,000 |
494,000 |
62,900 |
12 |
182,000 |
184,000 |
16,520 |
9 |
318,000 |
321,000 |
36,200 |
11 |
494,000 |
498,000 |
63,540 |
12 |
184,000 |
186,000 |
16,740 |
9 |
321,000 |
324,000 |
36,650 |
11 |
498,000 |
502,000 |
64,180 |
12 |
186,000 |
188,000 |
16,960 |
9 |
324,000 |
327,000 |
37,100 |
11 |
502,000 |
506,000 |
64,900 |
12 |
188,000 |
190,000 |
17,180 |
9 |
327,000 |
330,000 |
37,550 |
11 |
506,000 |
510,000 |
65,700 |
12 |
190,000 |
192,000 |
17,400 |
9 |
330,000 |
333,000 |
38,000 |
11 |
510,000 |
514,000 |
66,500 |
13 |
192,000 |
194,000 |
17,620 |
9 |
333,000 |
336,000 |
38,450 |
11 |
514,000 |
518,000 |
67,300 |
13 |
194,000 |
196,000 |
17,840 |
9 |
336,000 |
339,000 |
38,900 |
11 |
518,000 |
522,000 |
68,100 |
13 |
196,000 |
198,000 |
18,060 |
9 |
339.000 |
342,000 |
39,350 |
11 |
522,000 |
526,000 |
68,900 |
13 |
198,000 |
200,000 |
18,280 |
9 |
342,000 |
345,000 |
39,800 |
11 |
526,000 |
530,000 |
69,700 |
13 |
200,000 |
202,000 |
18,500 |
9 |
345,000 |
348,000 |
40,250 |
11 |
530,000 |
534,000 |
70,500 |
13 |
202,000 |
204,000 |
18,800 |
9 |
348,000 |
351,000 |
40,700 |
11 |
534,000 |
538,000 |
71,300 |
13 |
204,000 |
206,000 |
19,100 |
9 |
351,000 |
354,000 |
41,150 |
11 |
538,000 |
542,000 |
72,100 |
13 |
206,000 |
208,000 |
19,400 |
9 |
354,000 |
357,000 |
41,600 |
11 |
542,000 |
546,000 |
72,900 |
13 |
208,000 |
210,000 |
19,700 |
9 |
357,000 |
360,000 |
42,050 |
11 |
546,000 |
550,000 |
73,700 |
13 |
210,000 |
213,000 |
20,000 |
9 |
360,000 |
363,000 |
42,500 |
11 |
550,000 |
554,000 |
74,500 |
13 |
213.000 |
216,000 |
20,450 |
9 |
363,000 |
366,000 |
42,950 |
11 |
554,000 |
558,000 |
75,300 |
13 |
216,000 |
219,000 |
20,900 |
9 |
366,000 |
369,000 |
43,400 |
11 |
558,000 |
562,000 |
76,100 |
13 |
219,000 |
222,000 |
21,350 |
9 |
369,000 |
372,000 |
43,850 |
11 |
562,000 |
566,000 |
76,900 |
13 |
222,000 |
225,000 |
21,800 |
9 |
372,000 |
375,000 |
44,300 |
11 |
566,000 |
570,000 |
77,700 |
13 |
225,000 |
228,000 |
22,250 |
9 |
375,000 |
378,000 |
44,750 |
11 |
570,000 |
574,000 |
78,500 |
13 |
228,000 |
231,000 |
22,700 |
9 |
378,000 |
381,000 |
45,200 |
11 |
574,000 |
578,000 |
79,300 |
13 |
231,000 |
234,000 |
23,150 |
10 |
381,000 |
384,000 |
45,650 |
11 |
578,000 |
582,000 |
80,100 |
13 |
234,000 |
237,000 |
23,600 |
10 |
384,000 |
387,000 |
46,100 |
12 |
582,000 |
586,000 |
80,900 |
13 |
237,000 |
240,000 |
24,050 |
10 |
387,000 |
390,000 |
46,550 |
12 |
586,000 |
590,000 |
81,700 |
13 |
240,000 |
243,000 |
24,500 |
10 |
390,000 |
394,000 |
47,000 |
12 |
590,000 |
594,000 |
82,500 |
13 |
243,000 |
246,000 |
24,950 |
10 |
394,000 |
398,000 |
47,600 |
12 |
594,000 |
598,000 |
83,300 |
14 |
246,000 |
249,000 |
25,400 |
10 |
398,000 |
402,000 |
48,200 |
12 |
598,000 |
602,000 |
84,100 |
14 |
249,000 |
252,000 |
25,850 |
10 |
402,000 |
406,000 |
48,820 |
12 |
602,000 |
606,000 |
84,900 |
14 |
252,000 |
255,000 |
26,300 |
10 |
406,000 |
410,000 |
49,460 |
12 |
606,000 |
610,000 |
85,700 |
14 |
255,000 |
258,000 |
26,750 |
10 |
410,000 |
414,000 |
50,100 |
12 |
610,000 |
614,000 |
86,500 |
14 |
258,000 |
261,000 |
27,200 |
10 |
414,000 |
418,000 |
50,740 |
12 |
614,000 |
618,000 |
87,300 |
14 |
261,000 |
264,000 |
27,650 |
10 |
418,000 |
422,000 |
51,380 |
12 |
618,000 |
622,000 |
88,100 |
14 |
264,000 |
267,000 |
28,100 |
10 |
422,000 |
426,000 |
52,020 |
12 |
622,000 |
626,000 |
88,900 |
14 |
267,000 |
270,000 |
28,550 |
10 |
426,000 |
430,000 |
62,660 |
12 |
626,000 |
630,000 |
89,700 |
14 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
% |
|
630,000 |
635,000 |
90,500 |
14 |
855,000 |
860,000 |
139,250 |
16 |
1,800,000 |
2,500,000 |
(イ)の金額に35%を乗じて算出した金額から219,500円を控除した金額 |
|
635,000 |
640,000 |
91,500 |
14 |
860,000 |
865,000 |
140,500 |
16 |
||||
640,000 |
645,000 |
92,500 |
14 |
865,000 |
870,000 |
141,750 |
16 |
||||
645,000 |
650,000 |
93,500 |
14 |
870,000 |
875,000 |
143,000 |
16 |
||||
650,000 |
655,000 |
94,500 |
14 |
875,000 |
880,000 |
144,250 |
16 |
||||
655,000 |
660,000 |
95,500 |
14 |
880,000 |
885,000 |
145,500 |
16 |
2,500,000 |
4,000,000 |
(イ)の金額に40%を乗じて算出した金額から344,500円を控除した金額 |
|
660,000 |
665,000 |
96,500 |
14 |
885,000 |
890,000 |
146,750 |
16 |
||||
665,000 |
670,000 |
97,500 |
14 |
890,000 |
895,000 |
148,000 |
16 |
||||
670,000 |
675,000 |
98,500 |
14 |
895,000 |
900,000 |
149,250 |
16 |
||||
675,000 |
680,000 |
99,500 |
14 |
900,000 |
905,000 |
150,500 |
16 |
||||
680,000 |
685,000 |
100,500 |
14 |
905,000 |
910,000 |
151,750 |
16 |
4,000,000 |
6,000,000 |
(イ)の金額に45%を乗じて算出した金額から544,500円を控除した金額 |
|
685,000 |
690,000 |
101,500 |
14 |
910,000 |
915,000 |
153,000 |
16 |
||||
690,000 |
695,000 |
102,500 |
14 |
915,000 |
920,000 |
154,250 |
16 |
||||
695,000 |
700,000 |
103,500 |
14 |
920,000 |
925,000 |
155,500 |
16 |
||||
700,000 |
705,000 |
104,500 |
14 |
925,000 |
930,000 |
156,750 |
16 |
||||
705,000 |
710,000 |
105,550 |
14 |
930,000 |
935,000 |
158,000 |
16 |
6,000,000 |
10,000,000 |
(イ)の金額に50%を乗じて算出した金額から844,500円を控除した金額 |
|
710,000 |
715,000 |
106,600 |
15 |
935,000 |
940,000 |
159,250 |
17 |
||||
715,000 |
720,000 |
107,650 |
15 |
940,000 |
945,000 |
160,500 |
17 |
||||
720,000 |
725,000 |
108,700 |
15 |
945,000 |
950,000 |
161,750 |
17 |
||||
725,000 |
730,000 |
109,750 |
15 |
950,000 |
955,000 |
163,000 |
17 |
||||
730,000 |
735,000 |
110,800 |
15 |
955,000 |
960,000 |
164,250 |
17 |
10,000,000 |
20,000,000 |
(イ)の金額に55%を乗じて算出した金額から1,344,500円を控除した金額 |
|
735,000 |
740,000 |
111,850 |
15 |
960,000 |
965,000 |
165,500 |
17 |
||||
740,000 |
745,000 |
112,900 |
15 |
965,000 |
970,000 |
166,750 |
17 |
||||
745,000 |
750,000 |
113,950 |
15 |
970,000 |
975,000 |
168,000 |
17 |
||||
750,000 |
755,000 |
115,000 |
15 |
975,000 |
980,000 |
169,250 |
17 |
||||
755,000 |
760,000 |
116,050 |
15 |
980,000 |
985,000 |
170,500 |
17 |
20,000,000 |
30,000,000 |
(イ)の金額に60%を乗じて算出した金額から2,344,500円を控除した金額 |
|
760,000 |
765,000 |
117,100 |
15 |
985,000 |
990,000 |
171,750 |
17 |
||||
765,000 |
770,000 |
118,150 |
15 |
990,000 |
995,000 |
173,000 |
17 |
||||
770,000 |
775,000 |
119,200 |
15 |
995,000 |
1,000,000 |
174,250 |
17 |
||||
775,000 |
780,000 |
120,250 |
15 |
||||||||
780,000 |
785,000 |
121,300 |
15 |
1,000,000 |
1,200,000 |
(イ)の金額に26%を乗じて算出した金額から84,500円を控除した金額 |
30,000,000 |
45,000,000 |
(イ)の金額に65%を乗じて算出した金額から3,844,500円を控除した金額 |
||
785,000 |
790,000 |
122,350 |
15 |
||||||||
790,000 |
795,000 |
123,400 |
15 |
||||||||
795,000 |
800,000 |
124,450 |
15 |
||||||||
800,000 |
805,000 |
125,500 |
15 |
||||||||
805,000 |
810,000 |
126,750 |
15 |
1,200,000 |
1,500,000 |
(イ)の金額に30%を乗じて算出した金額から132,500円を控除した金額 |
45,000,000 |
60,000,000 |
(イ)の金額に70%を乗じて算出した金額から6,094,500円を控除した金額 |
||
810,000 |
815,000 |
128,000 |
15 |
||||||||
815,000 |
820,000 |
129,250 |
15 |
||||||||
820,000 |
825,000 |
130,500 |
15 |
||||||||
825,000 |
830,000 |
131,750 |
15 |
||||||||
830,000 |
835,000 |
133,000 |
16 |
1,500,000 |
1,800,000 |
(イ)の金額に31%を乗じて算出した金額から147,500円を控除した金額 |
60,000,000円以上 |
(イ)の金額に75%を乗じて算出した金額から9,094,500円を控除した金額 |
|||
835,000 |
840,000 |
134,250 |
16 |
||||||||
840,000 |
845,000 |
135,500 |
16 |
||||||||
845,000 |
850,000 |
136,750 |
16 |
||||||||
850,000 |
855,000 |
138,000 |
16 |
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 |
25,000 |
25,500 |
2,000 |
70,000 |
71,000 |
5,600 |
|
500 |
1,000 |
40 |
25,500 |
26,000 |
2,040 |
71,000 |
72,000 |
5,680 |
1,000 |
1,500 |
80 |
26,000 |
26,500 |
2,080 |
72,000 |
73,000 |
5,760 |
1,500 |
2,000 |
120 |
26,500 |
27,000 |
2,120 |
73,000 |
74,000 |
5,840 |
2,000 |
2,500 |
160 |
27,000 |
27,500 |
2,160 |
74,000 |
75,000 |
5,920 |
2,500 |
3,000 |
200 |
27,500 |
28,000 |
2,200 |
75,000 |
76,000 |
6,000 |
3,000 |
3,500 |
240 |
28,000 |
28,500 |
2,240 |
76,000 |
77,000 |
6,080 |
3,500 |
4,000 |
280 |
28,500 |
29,000 |
2,280 |
77,000 |
78,000 |
6,160 |
4,000 |
4,500 |
320 |
29,000 |
29,500 |
2,320 |
78,000 |
79,000 |
6,240 |
4,500 |
5,000 |
360 |
29,500 |
30,000 |
2,360 |
79,000 |
80,000 |
6,320 |
5.000 |
5,500 |
400 |
30,000 |
31,000 |
2,400 |
80,000 |
81,000 |
6,400 |
5,500 |
6,000 |
440 |
31,000 |
32,000 |
2,480 |
81,000 |
82,000 |
6,480 |
6,000 |
6,500 |
480 |
32,000 |
33,000 |
2,560 |
82,000 |
83,000 |
6,560 |
6,500 |
7,000 |
520 |
33,000 |
34,000 |
2,640 |
83,000 |
84,000 |
6,640 |
7,000 |
7,500 |
560 |
34,000 |
35,000 |
2,720 |
84,000 |
85,000 |
6,720 |
7,500 |
8,000 |
600 |
35,000 |
36,000 |
2,800 |
85,000 |
86,000 |
6,800 |
8,000 |
8,500 |
640 |
36,000 |
37,000 |
2,880 |
86,000 |
87,000 |
6,880 |
8,500 |
9,000 |
680 |
37,000 |
38,000 |
2,960 |
87,000 |
88,000 |
6,960 |
9,000 |
9,500 |
720 |
38,000 |
39,000 |
3,040 |
88,000 |
89,000 |
7,040 |
9,500 |
10,000 |
760 |
39,000 |
40,000 |
3,120 |
89,000 |
90,000 |
7,120 |
10,000 |
10,500 |
800 |
40,000 |
41,000 |
3,200 |
90,000 |
92,000 |
7,200 |
10,500 |
11,000 |
840 |
41,000 |
42,000 |
3,280 |
92,000 |
94,000 |
7,360 |
11,000 |
11,500 |
880 |
42,000 |
43,000 |
3,360 |
94,000 |
96,000 |
7,520 |
11,500 |
12,000 |
920 |
43,000 |
44,000 |
3,440 |
96,000 |
98,000 |
7,680 |
12,000 |
12,500 |
960 |
44,000 |
45,000 |
3,520 |
98,000 |
100,000 |
7,840 |
12,500 |
13,000 |
1,000 |
45,000 |
46,000 |
3,600 |
100,000 |
102,000 |
8,000 |
13,000 |
13,500 |
1,040 |
46,000 |
47,000 |
3,680 |
102,000 |
104,000 |
8,160 |
13,500 |
14,000 |
1,080 |
47,000 |
48,000 |
3,760 |
104,000 |
106,000 |
8,320 |
14,000 |
14,500 |
1,120 |
48,000 |
49,000 |
3,840 |
106,000 |
108,000 |
8,480 |
14,500 |
15,000 |
1,160 |
49,000 |
50,000 |
3,920 |
108,000 |
110,000 |
8,640 |
15,000 |
15,500 |
1,200 |
50,000 |
51,000 |
4,000 |
110,000 |
112,000 |
8,800 |
15,500 |
16,000 |
1,240 |
51,000 |
52,000 |
4,080 |
112,000 |
114,000 |
8,960 |
16,000 |
16,500 |
1,280 |
52,000 |
53,000 |
4,160 |
114,000 |
116,000 |
9,120 |
16,500 |
17,000 |
1,320 |
53,000 |
54,000 |
4,240 |
116,000 |
118,000 |
9,280 |
17,000 |
17,500 |
1,360 |
54,000 |
55,000 |
4,320 |
118,000 |
120,000 |
9,440 |
17,500 |
18,000 |
1,400 |
55,000 |
56,000 |
4,400 |
120,000 |
122,000 |
9,600 |
18,000 |
18,500 |
1,440 |
56,000 |
57,000 |
4,480 |
122,000 |
124,000 |
9,760 |
18,500 |
19,000 |
1,480 |
57,000 |
58,000 |
4,560 |
124,000 |
126,000 |
9,920 |
19,000 |
19,500 |
1,520 |
58,000 |
59,000 |
4,640 |
126,000 |
128,000 |
10,080 |
19,500 |
20,000 |
1,560 |
59,000 |
60,000 |
4,720 |
128,000 |
130,000 |
10,240 |
20,000 |
20,500 |
1,600 |
60,000 |
61,000 |
4,800 |
130,000 |
132,000 |
10,400 |
20,500 |
21,000 |
1,640 |
61,000 |
62,000 |
4,880 |
132,000 |
134,000 |
10,560 |
21,000 |
21,500 |
1,680 |
62,000 |
63,000 |
4,960 |
134,000 |
136,000 |
10,720 |
21,500 |
22,000 |
1,720 |
63,000 |
64,000 |
5,040 |
136,000 |
138,000 |
10,880 |
22,000 |
22,500 |
1,760 |
64,000 |
65,000 |
5,120 |
138,000 |
140,000 |
11,040 |
22,500 |
23,000 |
1,800 |
65,000 |
66,000 |
5,200 |
140,000 |
142,000 |
11,200 |
23,000 |
23,500 |
1,840 |
66,000 |
67,000 |
5,280 |
142,000 |
144,000 |
11,360 |
23,500 |
24,000 |
1,880 |
67,000 |
68,000 |
5,360 |
144,000 |
146,000 |
11,520 |
24,000 |
24,500 |
1,920 |
68,000 |
69,000 |
5,440 |
146,000 |
148,000 |
11,680 |
24,500 |
25,000 |
1,960 |
69,000 |
70,000 |
5,520 |
148,000 |
150,000 |
11,840 |
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 |
150,000 |
152,000 |
12,000 |
270,000 |
273,000 |
2,1600 |
430,000 |
434,000 |
34,400 |
152,000 |
154,000 |
12,160 |
273,000 |
276,000 |
21,840 |
434,000 |
438,000 |
34,720 |
154,000 |
156,000 |
12,320 |
276,000 |
279,000 |
22,080 |
438,000 |
442,000 |
35,040 |
156,000 |
158,000 |
12,480 |
279,000 |
282,000 |
22,320 |
442,000 |
446,000 |
35,360 |
158,000 |
160,000 |
12,640 |
282,000 |
285,000 |
22,560 |
446,000 |
450,000 |
35,680 |
160,000 |
162,000 |
12,800 |
285,000 |
288,000 |
22,800 |
450,000 |
454,000 |
36,000 |
162,000 |
164,000 |
12,960 |
288,000 |
291,000 |
23,040 |
454,000 |
458,000 |
36,320 |
164,000 |
166,000 |
13,120 |
291,000 |
294,000 |
23,280 |
458,000 |
462,000 |
36,640 |
166,000 |
168,000 |
13,280 |
294,000 |
297,000 |
23,520 |
462,000 |
466,000 |
36,960 |
168,000 |
170,000 |
13,440 |
297,000 |
300,000 |
23,760 |
466,000 |
470,000 |
37,280 |
170,000 |
172,000 |
13,600 |
300,000 |
303,000 |
24,000 |
470,000 |
474,000 |
37,600 |
172,000 |
174,000 |
13,760 |
303,000 |
306,000 |
24,240 |
474,000 |
478,000 |
37,920 |
174,000 |
176,000 |
13,920 |
306,000 |
309,000 |
24,480 |
478,000 |
482,000 |
38,240 |
176,000 |
178,000 |
14,080 |
309,000 |
312,000 |
24,720 |
482,000 |
486,000 |
38,560 |
178,000 |
180,000 |
14,240 |
312,000 |
315,000 |
24,960 |
486,000 |
490,000 |
38,880 |
180,000 |
182,000 |
14,400 |
315,000 |
318,000 |
25,200 |
490,000 |
494,000 |
39,200 |
182,000 |
184,000 |
14,560 |
318,000 |
321,000 |
25,440 |
494,000 |
498,000 |
39,520 |
184,000 |
186,000 |
14,720 |
321,000 |
324,000 |
25,680 |
498,000 |
502,000 |
39,840 |
186,000 |
188,000 |
14,880 |
324,000 |
327,000 |
25,920 |
502,000 |
506,000 |
40,200 |
188,000 |
190,000 |
15,040 |
327,000 |
330,000 |
26,160 |
506,000 |
510,000 |
40,600 |
190,000 |
192,000 |
15,200 |
330,000 |
333,000 |
26,400 |
510,000 |
514,000 |
41,000 |
192,000 |
194,000 |
15,360 |
333,000 |
336,000 |
26,640 |
514,000 |
518,000 |
41,400 |
194,000 |
196,000 |
15,520 |
336,000 |
339,000 |
26,880 |
518,000 |
522,000 |
41,800 |
196,000 |
198,000 |
15,680 |
339,000 |
342,000 |
27,120 |
522,000 |
526,000 |
42,200 |
198,000 |
200,000 |
15,840 |
342,000 |
345,000 |
27,360 |
526,000 |
530,000 |
42,600 |
200,000 |
202,000 |
16,000 |
345,000 |
348,000 |
27,600 |
530,000 |
534,000 |
43,000 |
202,000 |
204,000 |
16,160 |
348,000 |
351,000 |
27,840 |
534,000 |
538,000 |
43,400 |
204,000 |
206,000 |
16,320 |
351,000 |
354,000 |
28,080 |
538,000 |
542,000 |
43,800 |
206,000 |
208,000 |
16,480 |
354,000 |
357,000 |
28,320 |
542,000 |
546,000 |
44,200 |
208,000 |
210,000 |
16,640 |
357,000 |
360,000 |
28,560 |
546,000 |
550,000 |
44,600 |
210,000 |
213,000 |
16,800 |
360,000 |
363,000 |
28,800 |
550,000 |
554,000 |
45,000 |
213,000 |
216,000 |
17,040 |
363,000 |
366,000 |
29,040 |
554,000 |
558,000 |
45,400 |
216,000 |
219,000 |
17,280 |
366,000 |
369,000 |
29,280 |
558,000 |
562,000 |
45,800 |
219,000 |
222,000 |
17,520 |
369,000 |
372,000 |
29,520 |
562,000 |
566,000 |
46,200 |
222,000 |
225,000 |
17,760 |
372,000 |
375,000 |
29,760 |
566,000 |
570,000 |
46,600 |
225,000 |
228,000 |
18,000 |
375,000 |
378,000 |
30,000 |
570,000 |
574,000 |
47,000 |
228,000 |
231,000 |
18,240 |
378,000 |
381,000 |
30,240 |
574,000 |
578,000 |
47,400 |
231,000 |
234,000 |
18,480 |
381,000 |
384,000 |
30,480 |
578,000 |
582,000 |
47,800 |
234,000 |
237,000 |
18,720 |
384,000 |
387,000 |
30,720 |
582,000 |
586,000 |
48,200 |
237,000 |
240,000 |
18,960 |
387,000 |
390,000 |
30,960 |
586,000 |
590,000 |
48,600 |
240,000 |
243,000 |
19,200 |
390,000 |
394,000 |
31,200 |
590,000 |
594,000 |
49,000 |
243,000 |
246,000 |
19,440 |
394,000 |
398,000 |
31,520 |
594,000 |
598,000 |
49,400 |
246,000 |
249,000 |
19,680 |
398,000 |
402,000 |
31,840 |
598,000 |
602,000 |
49,800 |
249,000 |
252,000 |
19,920 |
402,000 |
406,000 |
32,160 |
602,000 |
606,000 |
50,200 |
252,000 |
255,000 |
20,160 |
406,000 |
410,000 |
32,480 |
606,000 |
610,000 |
50,600 |
255,000 |
258,000 |
20,400 |
410,000 |
414,000 |
32,800 |
610,000 |
614,000 |
51,000 |
258,000 |
261,000 |
20,640 |
414,000 |
418,000 |
33,120 |
614,000 |
618,000 |
51,400 |
261,000 |
264,000 |
20,880 |
418,000 |
422,000 |
33,440 |
618,000 |
622,000 |
51,800 |
264,000 |
267,000 |
21,120 |
422,000 |
426,000 |
33,760 |
622,000 |
626,000 |
52,200 |
267,000 |
270,000 |
21,360 |
426,000 |
430,000 |
34,080 |
626,000 |
630,000 |
52,600 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
630,000 |
635,000 |
53,000 |
905,000 |
910,000 |
82,050 |
7,500,000 |
9,000,000 |
課税山林所得金額に31%を乗じて算出した金額から737,500円を控除した金額 |
635,000 |
640,000 |
53,500 |
910,000 |
915,000 |
82,600 |
|||
640,000 |
645,000 |
54,000 |
915,000 |
920,000 |
83,150 |
|||
645,000 |
650,000 |
54,500 |
920,000 |
925,000 |
83,700 |
|||
650,000 |
655,000 |
55,000 |
925,000 |
930,000 |
84,250 |
|||
655,000 |
660,000 |
55,500 |
930,000 |
935,000 |
84,800 |
9,000,000 |
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1,097,500円を控除した金額 |
660,000 |
665,000 |
56,000 |
935,000 |
940,000 |
85,350 |
|||
665,000 |
670,000 |
56,500 |
940,000 |
945,000 |
85,900 |
|||
670,000 |
675,000 |
57,000 |
945,000 |
950,000 |
86,450 |
|||
675,000 |
680,000 |
57,500 |
950,000 |
955,000 |
87,000 |
|||
680,000 |
685,000 |
58,000 |
955,000 |
960,000 |
87,550 |
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1,722,500円を控除した金額 |
685,000 |
690,000 |
58,500 |
960,000 |
965,000 |
88,100 |
|||
690,000 |
695,000 |
59,000 |
965,000 |
970,000 |
88,650 |
|||
695,000 |
700,000 |
59,500 |
970,000 |
975,000 |
89,200 |
|||
700,000 |
705,000 |
60,000 |
975,000 |
980,000 |
89,750 |
|||
705,000 |
710,000 |
60,500 |
980,000 |
985,000 |
90,300 |
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2,722,500円を控除した金額 |
710,000 |
715,000 |
61,000 |
985,000 |
990,000 |
90,850 |
|||
715,000 |
720,000 |
61,500 |
990,000 |
995,000 |
91,400 |
|||
720,000 |
725,000 |
62,000 |
995,000 |
1,000,000 |
91,950 |
|||
725,000 |
730,000 |
62,500 |
||||||
730,000 |
735,000 |
63,000 |
1,000,000 |
2,000,000 |
課税山林所得金額に15%を乗じて算出した金額から57,500円を控除した金額 |
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4,222,500円を控除した金額 |
735,000 |
740,000 |
63,500 |
||||||
740,000 |
745,000 |
64,000 |
||||||
745,000 |
750,000 |
64,500 |
||||||
750,000 |
755,000 |
65,000 |
||||||
755,000 |
760,000 |
65,550 |
2,000,000 |
2,500,000 |
課税山林所得金額に16%を乗じて算出した金額から77,500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6,722,500円を控除した金額 |
760,000 |
765,000 |
66,100 |
||||||
765,000 |
770,000 |
66,650 |
||||||
770,000 |
775,000 |
67,200 |
||||||
775,000 |
780,000 |
67,750 |
||||||
780,000 |
785,000 |
68,300 |
2,500,000 |
3,500,000 |
課税山林所得金額に20%を乗じて算出した金額から177,500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11,722,500円を控除した金額 |
785,000 |
790,000 |
68,850 |
||||||
790,000 |
795,000 |
69,400 |
||||||
795,000 |
800,000 |
69,950 |
||||||
800,000 |
805,000 |
70,500 |
||||||
805,000 |
810,000 |
71,050 |
3,500,000 |
4,000,000 |
課税山林所得金額に21%を乗じて算出した金額から212,500円を控除した金額 |
150,000,000 |
225,000,000 |
課税山林所得金額に65%を乗じて算出した金額から19,222,500円を控除した金額 |
810,000 |
815,000 |
71,600 |
||||||
815,000 |
820,000 |
72,150 |
||||||
820,000 |
825,000 |
72,700 |
||||||
825,000 |
830,000 |
73,250 |
||||||
830,000 |
835,000 |
73,800 |
4,000,000 |
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372,500円を控除した金額 |
225,000,000 |
300,000,000 |
課税山林所得金額に70%を乗じて算出した金額から30,472,500円を控除した金額 |
835,000 |
840,000 |
74,350 |
||||||
840,000 |
845,000 |
74,900 |
||||||
845,000 |
850,000 |
75,450 |
||||||
850,000 |
855,000 |
76,000 |
||||||
855,000 |
860,000 |
76,550 |
5,000,000 |
6,000,000 |
課税山林所得金額に26%を乗じて算出した金額から422,500円を控除した金額 |
300,000,000円以上 |
課税山林所得金額に75%を乗じて算出した金額から45,472,500円を控除した金額 |
|
860,000 |
865,000 |
77,100 |
||||||
865,000 |
870,000 |
77,650 |
||||||
870,000 |
875,000 |
78,200 |
||||||
875,000 |
880,000 |
78,750 |
||||||
880,000 |
885,000 |
79,300 |
6,000,000 |
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662,500円を控除した金額 |
|||
885,000 |
890,000 |
79,850 |
||||||
890,000 |
895,000 |
80,400 |
||||||
895,000 |
900,000 |
80,950 |
||||||
900,000 |
905,000 |
81,500 |
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 |
1,000円未満 |
0 |
50,000 |
51,000 |
2,000 |
140,000 |
142,000 |
5,600 |
|
1,000 |
2,000 |
40 |
51,000 |
52,000 |
2,040 |
142,000 |
144,000 |
5,680 |
2,000 |
3,000 |
80 |
52,000 |
53,000 |
2,080 |
144,000 |
146,000 |
5,760 |
3,000 |
4,000 |
120 |
53,000 |
54,000 |
2,120 |
146,000 |
148,000 |
5,840 |
4,000 |
5,000 |
160 |
54,000 |
55,000 |
2,160 |
148,000 |
150,000 |
5,920 |
5,000 |
6,000 |
200 |
55,000 |
56,000 |
2,200 |
150,000 |
152,000 |
6,000 |
6,000 |
7,000 |
240 |
56,000 |
57,000 |
2,240 |
152,000 |
154,000 |
6,080 |
7,000 |
8,000 |
280 |
57,000 |
58,000 |
2,280 |
154,000 |
156,000 |
6,160 |
8,000 |
9,000 |
320 |
58,000 |
59,000 |
2,320 |
156,000 |
158,000 |
6,240 |
9,000 |
10,000 |
360 |
59,000 |
60,000 |
2,360 |
158,000 |
160,000 |
6,320 |
10,000 |
11,000 |
400 |
60,000 |
62,000 |
2,400 |
160,000 |
162,000 |
6,400 |
11,000 |
12,000 |
440 |
62,000 |
64,000 |
2,480 |
162,000 |
164,000 |
6,480 |
12,000 |
13,000 |
480 |
64,000 |
66,000 |
2,560 |
164,000 |
166,000 |
6,560 |
13,000 |
14,000 |
520 |
66,000 |
68,000 |
2,640 |
166,000 |
168,000 |
6,640 |
14,000 |
15,000 |
560 |
68,000 |
70,000 |
2,720 |
168,000 |
170,000 |
6,720 |
15,000 |
16,000 |
600 |
70,000 |
72,000 |
2,800 |
170,000 |
172,000 |
6,800 |
16,000 |
17,000 |
640 |
72,000 |
74,000 |
2,880 |
172,000 |
174,000 |
6,880 |
17,000 |
18,000 |
680 |
74,000 |
76,000 |
2,960 |
174,000 |
176,000 |
6,960 |
18,000 |
19,000 |
720 |
76,000 |
78,000 |
3,040 |
176,000 |
178,000 |
7,040 |
19,000 |
20,000 |
760 |
78,000 |
80,000 |
3,120 |
178,000 |
180,000 |
7,120 |
20,000 |
21,000 |
800 |
80,000 |
82,000 |
3,200 |
180,000 |
184,000 |
7,200 |
21,000 |
22,000 |
840 |
82,000 |
84,000 |
3,280 |
184,000 |
188,000 |
7,360 |
22,000 |
23,000 |
880 |
84,000 |
86,000 |
3,360 |
188,000 |
192,000 |
7,520 |
23,000 |
24,000 |
920 |
86,000 |
88,000 |
3,440 |
192,000 |
196,000 |
7,680 |
24,000 |
25,000 |
960 |
88,000 |
90,000 |
3,520 |
196,000 |
200,000 |
7,840 |
25,000 |
26,000 |
1,000 |
90,000 |
92,000 |
3,600 |
200,000 |
204,000 |
8,000 |
26,000 |
27,000 |
1,040 |
92,000 |
94,000 |
3,680 |
204,000 |
208,000 |
8,200 |
27,000 |
28,000 |
1,080 |
94,000 |
96,000 |
3,760 |
208,000 |
212,000 |
8,400 |
28,000 |
29,000 |
1,120 |
96,000 |
98,000 |
3,840 |
212,000 |
216,000 |
8,600 |
29,000 |
30,000 |
1,160 |
98,000 |
100,000 |
3,920 |
216,000 |
220,000 |
8,800 |
30,000 |
31,000 |
1,200 |
100,000 |
102,000 |
4,000 |
220,000 |
224,000 |
9,000 |
31,000 |
32,000 |
1,240 |
102,000 |
104,000 |
4,080 |
224,000 |
228,000 |
9,200 |
32,000 |
33,000 |
1,280 |
104,000 |
106,000 |
4,160 |
228,000 |
232,000 |
9,400 |
33,000 |
34,000 |
1,320 |
106,000 |
108,000 |
4,240 |
232,000 |
236,000 |
9,600 |
34,000 |
35,000 |
1,360 |
108,000 |
110,000 |
4,320 |
236,000 |
240,000 |
9,800 |
35,000 |
36,000 |
1,400 |
110,000 |
112,000 |
4,400 |
240,000 |
244,000 |
10,000 |
36,000 |
37,000 |
1,440 |
112,000 |
114,000 |
4,480 |
244,000 |
248,000 |
10,200 |
37,000 |
38,000 |
1,480 |
114,000 |
116,000 |
4,560 |
248,000 |
252,000 |
10,400 |
38,000 |
39,000 |
1,520 |
116,000 |
118,000 |
4,640 |
252,000 |
256,000 |
10,600 |
39,000 |
40,000 |
1,560 |
118,000 |
120,000 |
4,720 |
256,000 |
260,000 |
10,800 |
40,000 |
41,000 |
1,600 |
120,000 |
122,000 |
4,800 |
260,000 |
264,000 |
11,000 |
41,000 |
42,000 |
1,640 |
122,000 |
124,000 |
4,880 |
264,000 |
268,000 |
11,200 |
42,000 |
43,000 |
1,680 |
124,000 |
126,000 |
4,960 |
268,000 |
272,000 |
11,400 |
43,000 |
44,000 |
1,720 |
126,000 |
128,000 |
5,040 |
272,000 |
276,000 |
11,600 |
44,000 |
45,000 |
1,760 |
128,000 |
130,000 |
5,120 |
276,000 |
280,000 |
11,800 |
45,000 |
46,000 |
1,800 |
130,000 |
132,000 |
5,200 |
280,000 |
284,000 |
12,000 |
46,000 |
47,000 |
1,840 |
132,000 |
134,000 |
5,280 |
284,000 |
288,000 |
12,200 |
47,000 |
48,000 |
1,880 |
134,000 |
136,000 |
5,360 |
288,000 |
292,000 |
12,400 |
48,000 |
49,000 |
1,920 |
136,000 |
138,000 |
5,440 |
292,000 |
296,000 |
12,600 |
49,000 |
50,000 |
1,960 |
138,000 |
140,000 |
5,520 |
296,000 |
300,000 |
12,800 |
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 |
13,000 |
540,000 |
546,000 |
29,000 |
860,000 |
868,000 |
53,300 |
304,000 |
308,000 |
13,220 |
546,000 |
552,000 |
29,450 |
868,000 |
876,000 |
53,940 |
308,000 |
312,000 |
13,440 |
552,000 |
568,000 |
29,900 |
876,000 |
884,000 |
54,580 |
312,000 |
316,000 |
13,660 |
558,000 |
564,000 |
30,350 |
884,000 |
892,000 |
55,220 |
316,000 |
320,000 |
13,880 |
564,000 |
570,000 |
30,800 |
892,000 |
900,000 |
55,860 |
320,000 |
324,000 |
14,100 |
570,000 |
576,000 |
31,250 |
900,000 |
908,000 |
56,500 |
324,000 |
328,000 |
14,320 |
576,000 |
582,000 |
31,700 |
908,000 |
916,000 |
57,140 |
328,000 |
332,000 |
14,540 |
582,000 |
588,000 |
32,150 |
916,000 |
924,000 |
57,780 |
332,000 |
336,000 |
14,760 |
588,000 |
594,000 |
32,600 |
924,000 |
932,000 |
58,420 |
336,000 |
340,000 |
14,980 |
594,000 |
600,000 |
33,050 |
932,000 |
940,000 |
59,060 |
340,000 |
344,000 |
15,200 |
600,000 |
606,000 |
33,500 |
940,000 |
948,000 |
59,700 |
344,000 |
348,000 |
15,420 |
606,000 |
612,000 |
33,950 |
948,000 |
956,000 |
60,340 |
348,000 |
352,000 |
15,640 |
612,000 |
618,000 |
34,400 |
956,000 |
964,000 |
60,980 |
352,000 |
356,000 |
15,860 |
618,000 |
624,000 |
34,850 |
964,000 |
972,000 |
61,620 |
356,000 |
360,000 |
16,080 |
624,000 |
630,000 |
35,300 |
972,000 |
980,000 |
62,260 |
360,000 |
364,000 |
16,300 |
630,000 |
636,000 |
35,750 |
980,000 |
988,000 |
62,900 |
364,000 |
368,000 |
16,520 |
636,000 |
642,000 |
36,200 |
988,000 |
996,000 |
63,640 |
368,000 |
372,000 |
16,740 |
642,000 |
648,000 |
36,650 |
996,000 |
1,004,000 |
64,180 |
372,000 |
376,000 |
16,960 |
648,000 |
654,000 |
37,100 |
1,004,000 |
1,012,000 |
64,900 |
376,000 |
380,000 |
17,180 |
654,000 |
660,000 |
37,550 |
1,012,000 |
1,020,000 |
65,700 |
380,000 |
384,000 |
17,400 |
660,000 |
666,000 |
38,000 |
1,020,000 |
1,028,000 |
66,500 |
384,000 |
388,000 |
17,620 |
666,000 |
672,000 |
38,450 |
1,028,000 |
1,036,000 |
67,300 |
388,000 |
392,000 |
17,840 |
672,000 |
678,000 |
38,900 |
1,036,000 |
1,044,000 |
68,100 |
392,000 |
396,000 |
18,060 |
678,000 |
684,000 |
39,350 |
1,044,000 |
1,052,000 |
68,900 |
396,000 |
400,000 |
18,280 |
684,000 |
690,000 |
39,800 |
1,052,000 |
1,060,000 |
69,700 |
400,000 |
404,000 |
18,500 |
690,000 |
696,000 |
40,250 |
1,060,000 |
1,068,000 |
70,500 |
404,000 |
408,000 |
18,800 |
696,000 |
702,000 |
40,700 |
1,068,000 |
1,076,000 |
71,300 |
408,000 |
412,000 |
19,100 |
702,000 |
708,000 |
41,150 |
1,076,000 |
1,084,000 |
72,100 |
412,000 |
416,000 |
19,400 |
708,000 |
714,000 |
41,600 |
1,084,000 |
1,092,000 |
72,900 |
416,000 |
420,000 |
19,700 |
714,000 |
720,000 |
42,050 |
1,092,000 |
1,100,000 |
73,700 |
420,000 |
426,000 |
20,000 |
720,000 |
726,000 |
42,500 |
1,100,000 |
1,108,000 |
74,500 |
426,000 |
432,000 |
20,450 |
726,000 |
732,000 |
42,950 |
1,108,000 |
1,116,000 |
75,300 |
432,000 |
438,000 |
20,900 |
732,000 |
738,000 |
43,400 |
1,116,000 |
1,124,000 |
76,100 |
438,000 |
444,000 |
21,350 |
738,000 |
744,000 |
43,850 |
1,124,000 |
1,132,000 |
76,900 |
444,000 |
450,000 |
21,800 |
744,000 |
750,000 |
44,300 |
1,132,000 |
1,140,000 |
77,700 |
450,000 |
456,000 |
22,250 |
750,000 |
756,000 |
44,750 |
1,140,000 |
1,148,000 |
78,500 |
456,000 |
462,000 |
22,700 |
756,000 |
762,000 |
45,200 |
1,148,000 |
1,156,000 |
79,300 |
462,000 |
468,000 |
23,150 |
762,000 |
768,000 |
45,650 |
1,156,000 |
1,164,000 |
80,100 |
468,000 |
474,000 |
23,600 |
768,000 |
774,000 |
46,100 |
1,164,000 |
1,172,000 |
80,900 |
474,000 |
480,000 |
24,050 |
774,000 |
780,000 |
46,550 |
1,172,000 |
1,180,000 |
81,700 |
480,000 |
486,000 |
24,500 |
780,000 |
788,000 |
47,000 |
1,180,000 |
1,188,000 |
82,500 |
486,000 |
492,000 |
24,950 |
788,000 |
796,000 |
47,600 |
1,188,000 |
1,196,000 |
83,300 |
492,000 |
498,000 |
25,400 |
796,000 |
804,000 |
48,200 |
1,196,000 |
1,204,000 |
84,100 |
498,000 |
504,000 |
25,850 |
804,000 |
812,000 |
48,820 |
1,204,000 |
1,212,000 |
84,900 |
504,000 |
510,000 |
26,300 |
812,000 |
820,000 |
49,460 |
1,212,000 |
1,220,000 |
85,700 |
510,000 |
516,000 |
26,750 |
820,000 |
828,000 |
50,100 |
1,220,000 |
1,228,000 |
86,500 |
516,000 |
522,000 |
27,200 |
828,000 |
836,000 |
50,740 |
1,228,000 |
1,236,000 |
87,300 |
522,000 |
528,000 |
27,650 |
836,000 |
844,000 |
51,380 |
1,236,000 |
1,244,000 |
88,100 |
528,000 |
534,000 |
28,100 |
844,000 |
852,000 |
52,020 |
1,244,000 |
1,252,000 |
88,900 |
534,000 |
540,000 |
28,550 |
852,000 |
860,000 |
52,660 |
1,252,000 |
1,260,000 |
89,700 |
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 |
|
1,260,000 |
1,268,000 |
90,500 |
1,700,000 |
1,710,000 |
138,000 |
3,600,000 |
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219,500円を控除した金額 |
1,268,000 |
1,276,000 |
91,300 |
1,710,000 |
1,720,000 |
139,250 |
|||
1,276,000 |
1,284,000 |
92,100 |
1,720,000 |
1,730,000 |
140,500 |
|||
1,284,000 |
1,292,000 |
92,900 |
1,730,000 |
1,740,000 |
141,750 |
|||
1,292,000 |
1,300,000 |
93,700 |
1,740,000 |
1,750,000 |
143,000 |
|||
1,300,000 |
1,310,000 |
94,500 |
1,750,000 |
1,760,000 |
144,250 |
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344,500円を控除した金額 |
1,310,000 |
1,320,000 |
95,500 |
1,760,000 |
1,770,000 |
145,500 |
|||
1,320,000 |
1,330,000 |
96,500 |
1,770,000 |
1,780,000 |
146,750 |
|||
1,330,000 |
1,340,000 |
97,500 |
1,780,000 |
1,790,000 |
148,000 |
|||
1,340,000 |
1,350,000 |
98,500 |
1,790,000 |
1,800,000 |
149,250 |
|||
1,350,000 |
1,360,000 |
99,500 |
1,800,000 |
1,810,000 |
150,500 |
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544,500円を控除した金額 |
1,360,000 |
1,370,000 |
100,500 |
1,810,000 |
1,820,000 |
151,750 |
|||
1,370,000 |
1,380,000 |
101,500 |
1,820,000 |
1,830,000 |
153,000 |
|||
1,380,000 |
1.390,000 |
102,500 |
1,830,000 |
1,840,000 |
154,250 |
|||
1,390,000 |
1,400,000 |
103,500 |
1,840,000 |
1,850,000 |
155,500 |
|||
1,400,000 |
1,410,000 |
104,500 |
1,850,000 |
1,860,000 |
156,750 |
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844,500円を控除した金額 |
1,410,000 |
1,420,000 |
105,550 |
1,860,000 |
1,870,000 |
158,000 |
|||
1,420,000 |
1,430,000 |
106,600 |
1,870,000 |
1,880,000 |
159,250 |
|||
1,430,000 |
1,440,000 |
107,650 |
1,880,000 |
1,890,000 |
160,500 |
|||
1,440,000 |
1,450,000 |
108,700 |
1,890,000 |
1,900,000 |
161,750 |
|||
1,450,000 |
1,460,000 |
109,750 |
1,900,000 |
1,910,000 |
163,000 |
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1,344,500円を控除した金額 |
1.460,000 |
1,470,000 |
110,800 |
1,910,000 |
1,920,000 |
164,250 |
|||
1,470,000 |
1,480,000 |
111,850 |
1,920,000 |
1,930,000 |
165,500 |
|||
1,480,000 |
1,490,000 |
112,900 |
1,930,000 |
1,940,000 |
166,750 |
|||
1,490,000 |
1,500,000 |
113,950 |
1,940,000 |
1,950,000 |
168,000 |
|||
1,500,000 |
1,510,000 |
115,000 |
1,950,000 |
1,960,000 |
169,250 |
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2,344,500円を控除した金額 |
1,510,000 |
1,520,000 |
116,050 |
1,960,000 |
1,970,000 |
170,500 |
|||
1,520,000 |
1,530,000 |
117,100 |
1,970,000 |
1,980,000 |
171,750 |
|||
1,530,000 |
1,540,000 |
118,150 |
1,980,000 |
1,990,000 |
173,000 |
|||
1,540,000 |
1,550,000 |
119,200 |
1,990,000 |
2,000,000 |
174,250 |
|||
1,550,000 |
1,560,000 |
120,250 |
2,000,000 |
2,400,000 |
退職所得の特別控除後の金額に13%を乗じて算出した金額から84,500円を控除した金額 |
60,000,000 |
90,000,000 |
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3,844,500円を控除した金額 |
1,560,000 |
1,570,000 |
121,300 |
||||||
1,570,000 |
1,580,000 |
122,350 |
||||||
1,580,000 |
1,590,000 |
123,400 |
||||||
1,590,000 |
1,600,000 |
124,450 |
||||||
1,600,000 |
1,610,000 |
125,500 |
2,400,000 |
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132,500円を控除した金額 |
90,000,000 |
120,000,000 |
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6,094,500円を控除した金額 |
1,610,000 |
1,620,000 |
126,750 |
||||||
1,620,000 |
1,630,000 |
128,000 |
||||||
1,630,000 |
1,640,000 |
129,250 |
||||||
1,640,000 |
1,650,000 |
130,500 |
||||||
1,650,000 |
1,660,000 |
131,750 |
3,000,000 |
3,600,000 |
退職所得の特別控除後の金額に15.5%を乗じて算出した金額から147,500円を控除した金額 |
120,000,000円以上 |
退職所得の特別控除後の金額に37.5%を乗じて算出した金額から9,094,500円を控除した金額 |
|
1,660,000 |
1,670,000 |
133,000 |
||||||
1,670,000 |
1,680,000 |
134,250 |
||||||
1,680,000 |
1,690,000 |
135,500 |
||||||
1,690,000 |
1,700,000 |
136,750 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
500円未満 |
0 |
25,000 |
25,500 |
2,000 |
|
500 |
1,000 |
40 |
25,500 |
26,000 |
2,040 |
1,000 |
1,500 |
80 |
26,000 |
26,500 |
2,080 |
1,500 |
2,000 |
120 |
26,500 |
27,000 |
2,120 |
2,000 |
2,500 |
160 |
27,000 |
27,500 |
2,160 |
2,500 |
3,000 |
200 |
27,500 |
28,000 |
2,200 |
3,000 |
3,500 |
240 |
28,000 |
28,500 |
2,240 |
3,500 |
4,000 |
280 |
28,500 |
29,000 |
2,280 |
4,000 |
4,500 |
320 |
29,000 |
29,500 |
2,320 |
4,500 |
5,000 |
360 |
29,500 |
30,000 |
2,360 |
5,000 |
5,500 |
400 |
30,000 |
31,000 |
2,400 |
5,500 |
6,000 |
440 |
31,000 |
32,000 |
2,480 |
6,000 |
6,500 |
480 |
32,000 |
33,000 |
2,560 |
6,500 |
7,000 |
520 |
33,000 |
34,000 |
2,640 |
7,000 |
7,500 |
560 |
34,000 |
35,000 |
2,720 |
7,500 |
8,000 |
600 |
35,000 |
36,000 |
2,800 |
8,000 |
8,500 |
640 |
36,000 |
37,000 |
2,880 |
8,500 |
9,000 |
680 |
37,000 |
38,000 |
2,960 |
9,000 |
9,500 |
720 |
38,000 |
39,000 |
3,040 |
9,500 |
10,000 |
760 |
39,000 |
40,000 |
3,120 |
10,000 |
10,500 |
800 |
40,000 |
41,000 |
3,200 |
10,500 |
11,000 |
840 |
41,000 |
42,000 |
3,280 |
11,000 |
11,500 |
880 |
42,000 |
43,000 |
3,360 |
11,500 |
12,000 |
920 |
43,000 |
44,000 |
3,440 |
12,000 |
12,500 |
960 |
44,000 |
45,000 |
3,520 |
12,500 |
13,000 |
1,000 |
45,000 |
46,000 |
3,600 |
13,000 |
13,500 |
1,040 |
46,000 |
47,000 |
3,680 |
13,500 |
14,000 |
1,080 |
47,000 |
48,000 |
3,760 |
14,000 |
14,500 |
1,120 |
48,000 |
49,000 |
3,840 |
14,500 |
15,000 |
1,160 |
49,000 |
50,000 |
3,920 |
15,000 |
15,500 |
1,200 |
50,000 |
51,000 |
4,000 |
15,500 |
16,000 |
1,240 |
51,000 |
52,000 |
4,080 |
16,000 |
16,500 |
1,280 |
52,000 |
53,000 |
4,160 |
16,500 |
17,000 |
1,320 |
53,000 |
54,000 |
4,240 |
17,000 |
17,500 |
1,360 |
54,000 |
55,000 |
4,320 |
17,500 |
18,000 |
1,400 |
55,000 |
56,000 |
4,400 |
18,000 |
18,500 |
1,440 |
56,000 |
57,000 |
4,480 |
18,500 |
19,000 |
1,480 |
57,000 |
58,000 |
4,560 |
19,000 |
19,500 |
1,520 |
58,000 |
59,000 |
4,640 |
19,500 |
20,000 |
1,560 |
59,000 |
60,000 |
4,720 |
20,000 |
20,500 |
1,600 |
60,000 |
61,000 |
4,800 |
20,500 |
21,000 |
1,640 |
61,000 |
62,000 |
4,880 |
21,000 |
21,500 |
1,680 |
62,000 |
63,000 |
4,960 |
21,500 |
22,000 |
1,720 |
63,000 |
64,000 |
5,040 |
22.000 |
22,500 |
1,760 |
64,000 |
65,000 |
5,120 |
22,500 |
23,000 |
1,800 |
65,000 |
66,000 |
5,200 |
23,000 |
23,500 |
1,840 |
66,000 |
67,000 |
5,280 |
23,500 |
24,000 |
1,880 |
67,000 |
68,000 |
5,360 |
24,000 |
24,500 |
1,920 |
68,000 |
69,000 |
5,440 |
24,500 |
25,000 |
1,960 |
69,000 |
70,000 |
5,520 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
70,000 |
71,000 |
5,600 |
150,000 |
152,000 |
13,000 |
71,000 |
72,000 |
5,680 |
152,000 |
154,000 |
13,220 |
72,000 |
73,000 |
5,760 |
154,000 |
156,000 |
13,440 |
73,000 |
74,000 |
5,840 |
156,000 |
158,000 |
13,660 |
74,000 |
75,000 |
5,920 |
158,000 |
160,000 |
13,880 |
75,000 |
76,000 |
6,000 |
160,000 |
162,000 |
14,100 |
76,000 |
77,000 |
6,080 |
162,000 |
164,000 |
14,320 |
77,000 |
78,000 |
6,160 |
164,000 |
166,000 |
14,540 |
78,000 |
79,000 |
6,240 |
166,000 |
168,000 |
14,760 |
79,000 |
80,000 |
6,320 |
168,000 |
170,000 |
14,980 |
80,000 |
81,000 |
6,400 |
170,000 |
172,000 |
15,200 |
81,000 |
82,000 |
6,480 |
172,000 |
174,000 |
15,420 |
82,000 |
83,000 |
6,560 |
174,000 |
176,000 |
15,640 |
83,000 |
84,000 |
6,640 |
176,000 |
178,000 |
15,860 |
84,000 |
85,000 |
6,720 |
178,000 |
180,000 |
16,080 |
85,000 |
86,000 |
6,800 |
180,000 |
182,000 |
16,300 |
86,000 |
87,000 |
6,880 |
182,000 |
184,000 |
16,520 |
87,000 |
88,000 |
6,960 |
184,000 |
186,000 |
16,740 |
88,000 |
89,000 |
7,040 |
186,000 |
188,000 |
16,960 |
89,000 |
90,000 |
7,120 |
188,000 |
190,000 |
17,180 |
90,000 |
92,000 |
7,200 |
190,000 |
192,000 |
17,400 |
92,000 |
94,000 |
7,360 |
192,000 |
194,000 |
17,620 |
94,000 |
96,000 |
7,520 |
194,000 |
196,000 |
17,840 |
96,000 |
98,000 |
7,680 |
196,000 |
198,000 |
18,060 |
98,000 |
100,000 |
7,840 |
198,000 |
200,000 |
18,280 |
100,000 |
102,000 |
8,000 |
200,000 |
202,000 |
18,500 |
102,000 |
104,000 |
8,200 |
202,000 |
204,000 |
18,800 |
104,000 |
106,000 |
8,400 |
204,000 |
206,000 |
19,100 |
106,000 |
108,000 |
8,600 |
206,000 |
208,000 |
19,400 |
108,000 |
110,000 |
8,800 |
208,000 |
210,000 |
19,700 |
110,000 |
112,000 |
9,000 |
210,000 |
213,000 |
20,000 |
112,000 |
114,000 |
9,200 |
213,000 |
216,000 |
20,450 |
114,000 |
116,000 |
9,400 |
216,000 |
219,000 |
20,900 |
116,000 |
118,000 |
9,600 |
219,000 |
222,000 |
21,350 |
118,000 |
120,000 |
9,800 |
222,000 |
225,000 |
21,800 |
120,000 |
122,000 |
10,000 |
225,000 |
228,000 |
22,250 |
122,000 |
124,000 |
10,200 |
228,000 |
231,000 |
22,700 |
124,000 |
126,000 |
10,400 |
231,000 |
234,000 |
23,150 |
126,000 |
128,000 |
10,600 |
234,000 |
237,000 |
23,600 |
128,000 |
130,000 |
10,800 |
237,000 |
240,000 |
24,050 |
130,000 |
132,000 |
11,000 |
240,000 |
243,000 |
24,500 |
132,000 |
134,000 |
11,200 |
243,000 |
246,000 |
24,950 |
134,000 |
136,000 |
11,400 |
246,000 |
249,000 |
25,400 |
136,000 |
138,000 |
11,600 |
249,000 |
252,000 |
25,850 |
138,000 |
140,000 |
11,800 |
252,000 |
255,000 |
26,300 |
140,000 |
142,000 |
12,000 |
255,000 |
258,000 |
26,760 |
142,000 |
144,000 |
12,200 |
258,000 |
261,000 |
27,200 |
144,000 |
146,000 |
12,400 |
261,000 |
264,000 |
27,650 |
146,000 |
148,000 |
12,600 |
264,000 |
267,000 |
28,100 |
148,000 |
150,000 |
12,800 |
267,000 |
270,000 |
28,550 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
270,000 |
273,000 |
29,000 |
430,000 |
434,000 |
53,300 |
273,000 |
276,000 |
29,450 |
434,000 |
438,000 |
53,940 |
276,000 |
279,000 |
29,900 |
438,000 |
442,000 |
54,580 |
279,000 |
282,000 |
30,350 |
442,000 |
446,000 |
55,220 |
282,000 |
285,000 |
30,800 |
446,000 |
450,000 |
55,860 |
285,000 |
288,000 |
31,250 |
450,000 |
454,000 |
56,500 |
288,000 |
291,000 |
31,700 |
454,000 |
458,000 |
57,140 |
291,000 |
294,000 |
32,160 |
458,000 |
462,000 |
57,780 |
294,000 |
297,000 |
32,600 |
462,000 |
466,000 |
58,420 |
297,000 |
300,000 |
33,050 |
466,000 |
470,000 |
59,060 |
300,000 |
303,000 |
33,500 |
470,000 |
474,000 |
59,700 |
303,000 |
306,000 |
33,950 |
474,000 |
478,000 |
60,340 |
306,000 |
309,000 |
34,400 |
478,000 |
482,000 |
60,980 |
309,000 |
312,000 |
34,850 |
482,000 |
486,000 |
61,620 |
312,000 |
315,000 |
35,300 |
486,000 |
490,000 |
62,260 |
315,000 |
318,000 |
35,750 |
490,000 |
494,000 |
62,900 |
318,000 |
321,000 |
36,200 |
494,000 |
498,000 |
63,540 |
321,000 |
324,000 |
36,650 |
498,000 |
502,000 |
64,180 |
324,000 |
327,000 |
37,100 |
502,000 |
506,000 |
64,900 |
327,000 |
330,000 |
37,550 |
506,000 |
510,000 |
65,700 |
330,000 |
333,000 |
38,000 |
510,000 |
514,000 |
66,500 |
333,000 |
336,000 |
38,450 |
514,000 |
518,000 |
67,300 |
336,000 |
339,000 |
38,900 |
518,000 |
522,000 |
68,100 |
339,000 |
342,000 |
39,350 |
522,000 |
526,000 |
68,900 |
342,000 |
345,000 |
39,800 |
526,000 |
530,000 |
69,700 |
345,000 |
348,000 |
40,250 |
530,000 |
534,000 |
70,500 |
348,000 |
351,000 |
40,700 |
534,000 |
538,000 |
71,300 |
351,000 |
354,000 |
41,150 |
538,000 |
542,000 |
72,100 |
354,000 |
357,000 |
41,600 |
542,000 |
546,000 |
72,900 |
357,000 |
360,000 |
42,050 |
546,000 |
550,000 |
73,700 |
360,000 |
363,000 |
42,500 |
550,000 |
554,000 |
74,500 |
363,000 |
366,000 |
42,950 |
554,000 |
558,000 |
75,300 |
366,000 |
369,000 |
43,400 |
558,000 |
562,000 |
76,100 |
369,000 |
372,000 |
43,850 |
562,000 |
566,000 |
76,900 |
372,000 |
375,000 |
44,300 |
566,000 |
570,000 |
77,700 |
375,000 |
378,000 |
44,750 |
570,000 |
574,000 |
78,500 |
378,000 |
381,000 |
45,200 |
574,000 |
578,000 |
79,300 |
381,000 |
384,000 |
45,650 |
578,000 |
582,000 |
80,100 |
384,000 |
387,000 |
46,100 |
582,000 |
586,000 |
80,900 |
387,000 |
390,000 |
46,550 |
586,000 |
590,000 |
81,700 |
390,000 |
394,000 |
47,000 |
590,000 |
594,000 |
82,500 |
394,000 |
398,000 |
47,600 |
694,000 |
598,000 |
83,300 |
398,000 |
402,000 |
48,200 |
598,000 |
602,000 |
84,100 |
402,000 |
406,000 |
48,820 |
602,000 |
606,000 |
84,900 |
406,000 |
410,000 |
49,460 |
606,000 |
610,000 |
85,700 |
410,000 |
414,000 |
50,100 |
610,000 |
614,000 |
86,500 |
414,000 |
418,000 |
50,740 |
614,000 |
618,000 |
87,300 |
418,000 |
422,000 |
51,380 |
618,000 |
622,000 |
88,100 |
422,000 |
426,000 |
52,020 |
622,000 |
626,000 |
88,900 |
426,000 |
430,000 |
52,660 |
626,000 |
630,000 |
89,700 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
630,000 |
635,000 |
90,500 |
880,000 |
885,000 |
145,500 |
635,000 |
640,000 |
91,500 |
885,000 |
890,000 |
146,750 |
640,000 |
645,000 |
92,500 |
890,000 |
895,000 |
148,000 |
645,000 |
650,000 |
93,500 |
895,000 |
900,000 |
149,250 |
650,000 |
655,000 |
94,500 |
900,000 |
905,000 |
150,500 |
655,000 |
660,000 |
95,500 |
905,000 |
910,000 |
151,750 |
660,000 |
665,000 |
96,500 |
910,000 |
915,000 |
153,000 |
665,000 |
670,000 |
97,500 |
915,000 |
920,000 |
154,250 |
670,000 |
675,000 |
98,500 |
920,000 |
925,000 |
155,500 |
675,000 |
680,000 |
99,500 |
925,000 |
930,000 |
156,750 |
680,000 |
685,000 |
100,500 |
930,000 |
935,000 |
158,000 |
685,000 |
690,000 |
101,500 |
935,000 |
940,000 |
159,250 |
690,000 |
695,000 |
102,500 |
940,000 |
945,000 |
160,500 |
695,000 |
700,000 |
103,500 |
945,000 |
950,000 |
161,750 |
700,000 |
705,000 |
104,500 |
950,000 |
955,000 |
163,000 |
705,000 |
710,000 |
105,550 |
955,000 |
960,000 |
164,250 |
710,000 |
715,000 |
106,600 |
960,000 |
965,000 |
165,500 |
715,000 |
720,000 |
107,650 |
965,000 |
970,000 |
166,750 |
720,000 |
725,000 |
108,700 |
970,000 |
975,000 |
168,000 |
725,000 |
730,000 |
109,750 |
975,000 |
980,000 |
169,250 |
730,000 |
735,000 |
110,800 |
980,000 |
985,000 |
170,500 |
735,000 |
740,000 |
111,850 |
985,000 |
990,000 |
171,750 |
740,000 |
745,000 |
112,900 |
990,000 |
995,000 |
173,000 |
745,000 |
750,000 |
113,950 |
995,000 |
1,000,000 |
174,250 |
750,000 |
755,000 |
115,000 |
|||
755,000 |
760,000 |
116,050 |
1,000,000 |
1,200,000 |
課税給与所得金額に26%を乗じて算出した金額から84,500円を控除した金額 |
760,000 |
765,000 |
117,100 |
|||
765,000 |
770,000 |
118,150 |
|||
770,000 |
775,000 |
119,200 |
|||
775,000 |
780,000 |
120,250 |
|||
780,000 |
785,000 |
121,300 |
1,200,000 |
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132,500円を控除した金額 |
785,000 |
790,000 |
122,350 |
|||
790,000 |
795,000 |
123,400 |
|||
795,000 |
800,000 |
124,450 |
|||
800,000 |
805,000 |
125,500 |
|||
805,000 |
810,000 |
126,750 |
1,500,000 |
1,800,000 |
課税給与所得金額に31%を乗じて算出した金額から147,500円を控除した金額 |
810,000 |
815,000 |
128,000 |
|||
815,000 |
820,000 |
129,250 |
|||
820,000 |
825,000 |
130,500 |
|||
825,000 |
830,000 |
131,750 |
|||
830,000 |
836,000 |
133,000 |
1,800,000 |
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219,500円を控除した金額 |
835,000 |
840,000 |
134,250 |
|||
840,000 |
845,000 |
135,500 |
|||
845,000 |
850,000 |
136,750 |
|||
850,000 |
855,000 |
138,000 |
|||
855,000 |
860,000 |
139,250 |
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344,500円を控除した金額 |
860,000 |
865,000 |
140,500 |
|||
865,000 |
870,000 |
141,750 |
|||
870,000 |
875,000 |
143,000 |
|||
875,000 |
880,000 |
144,250 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
||
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544,500円を控除した金額 |
30,000,000 |
45,000,000 |
課税給与所得金額に65%を乗じて算出した金額から3,844,500円を控除した金額 |
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844,500円を控除した金額 |
45,000,000 |
60,000,000 |
課税給与所得金額に70%を乗じて算出した金額から6,094,500円を控除した金額 |
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1,344,500円を控除した金額 |
60,000,000円以上 |
課税給与所得金額に75%を乗じて算出した金額から9,094,500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2,344,500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6,000円を、控除対象配偶者又は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6,000円を、上の各欄によつて求めた税額から控除した金額 |