十万円以下の金額 |
百分の八 |
十万円をこえ二十万円以下の金額 |
百分の十 |
二十万円をこえ五十万円以下の金額 |
百分の十五 |
五十万円をこえ八十万円以下の金額 |
百分の二十 |
八十万円をこえ百二十万円以下の金額 |
百分の二十五 |
百二十万円をこえ百八十万円以下の金額 |
百分の三十 |
百八十万円をこえ二百五十万円以下の金額 |
百分の三十五 |
二百五十万円をこえ四百万円以下の金額 |
百分の四十 |
十万円以下の金額 |
百分の八・五 |
十万円をこえ三十万円以下の金額 |
百分の十 |
三十万円をこえ六十万円以下の金額 |
百分の十五 |
六十万円をこえ百万円以下の金額 |
百分の二十 |
百万円をこえ百五十万円以下の金額 |
百分の二十五 |
百五十万円をこえ二百二十万円以下の金額 |
百分の三十 |
二百二十万円をこえ三百万円以下の金額 |
百分の三十五 |
三百万円をこえ四百万円以下の金額 |
百分の四十 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
1,500円未満 |
0 |
0 |
23,000 |
23,500 |
1,950 |
8.5 |
61,000 |
62,000 |
5,180 |
8.5 |
|
23,500 |
24,000 |
1,990 |
8.5 |
62,000 |
63,000 |
5,270 |
8.5 |
||||
1,500 |
2,000 |
120 |
8.5 |
24,000 |
24,500 |
2,040 |
8.5 |
63,000 |
64,000 |
5,350 |
8.5 |
2,000 |
2,500 |
170 |
8.5 |
24,500 |
25,000 |
2,080 |
8.5 |
64,000 |
65,000 |
5,440 |
8.5 |
2,500 |
3,000 |
210 |
8.5 |
25,000 |
25,500 |
2,120 |
8.5 |
65,000 |
66,000 |
5,520 |
8.5 |
3,000 |
3,500 |
250 |
8.5 |
25,500 |
26,000 |
2,160 |
8.5 |
66,000 |
67,000 |
5,610 |
8.5 |
3,500 |
4,000 |
290 |
8.5 |
26,000 |
26,500 |
2,210 |
8.5 |
67,000 |
68,000 |
5,690 |
8.5 |
4,000 |
4,500 |
340 |
8.5 |
26,500 |
27,000 |
2,250 |
8.5 |
68,000 |
69,000 |
5,780 |
8.5 |
4,500 |
5,000 |
380 |
8.5 |
27,000 |
27,500 |
2,290 |
8.5 |
69,000 |
70,000 |
5,860 |
8.5 |
5,000 |
5,500 |
420 |
8.5 |
27,500 |
28,000 |
2,330 |
8.5 |
70,000 |
71,000 |
5,950 |
8.5 |
5,500 |
6,000 |
460 |
8.5 |
28,000 |
28,500 |
2,380 |
8.5 |
71,000 |
72,000 |
6,030 |
8.5 |
6,000 |
6,500 |
510 |
8.5 |
28,500 |
29,000 |
2,420 |
8.5 |
72,000 |
73,000 |
6,120 |
8.5 |
6,500 |
7,000 |
550 |
8.5 |
29,000 |
29,500 |
2,460 |
8.5 |
73,000 |
74,000 |
6,200 |
8.5 |
7,000 |
7,500 |
590 |
8.5 |
29,500 |
30,000 |
2,500 |
8.5 |
74,000 |
75,000 |
6,290 |
8.5 |
7,500 |
8,000 |
630 |
8.5 |
30,000 |
31,000 |
2,550 |
8.5 |
75,000 |
76,000 |
6,370 |
8.5 |
8,000 |
8,500 |
680 |
8.5 |
31,000 |
32,000 |
2,630 |
8.5 |
76,000 |
77,000 |
6,460 |
8.5 |
8,500 |
9,000 |
720 |
8.5 |
32,000 |
33,000 |
2,720 |
8.5 |
77,000 |
78,000 |
6,540 |
8.5 |
9,000 |
9,500 |
760 |
8.5 |
33,000 |
34,000 |
2,800 |
8.5 |
78,000 |
79,000 |
6,630 |
8.5 |
9,500 |
10,000 |
800 |
8.5 |
34,000 |
35,000 |
2,890 |
8.5 |
79,000 |
80,000 |
6,710 |
8.5 |
10,000 |
10,500 |
850 |
8.5 |
35,000 |
36,000 |
2,970 |
8.5 |
80,000 |
81,000 |
6,800 |
8.5 |
10,500 |
11,000 |
890 |
8.5 |
36,000 |
37,000 |
3,060 |
8.5 |
81,000 |
82,000 |
6,880 |
8.5 |
11,000 |
11,500 |
930 |
8.5 |
37,000 |
38,000 |
3,140 |
8.5 |
82,000 |
83,000 |
6,970 |
8.5 |
11,500 |
12,000 |
970 |
8.5 |
38,000 |
39,000 |
3,230 |
8.5 |
83,000 |
84,000 |
7,050 |
8.5 |
12,000 |
12,500 |
1,020 |
8.5 |
39,000 |
40,000 |
3,310 |
8.5 |
84,000 |
85,000 |
7,140 |
8.5 |
12,500 |
13,000 |
1,060 |
8.5 |
40,000 |
41,000 |
3,400 |
8.5 |
85,000 |
86,000 |
7,220 |
8.5 |
13,000 |
13,500 |
1,100 |
8.5 |
41,000 |
42,000 |
3,480 |
8.5 |
86,000 |
87,000 |
7,310 |
8.5 |
13,500 |
14,000 |
1,140 |
8.5 |
42,000 |
43,000 |
3,570 |
8.5 |
87,000 |
88,000 |
7,390 |
8.5 |
14,000 |
14,500 |
1,190 |
8.5 |
43,000 |
44,000 |
3,650 |
8.5 |
88,000 |
89,000 |
7,480 |
8.5 |
14,500 |
15,000 |
1,230 |
8.5 |
44,000 |
45,000 |
3,740 |
8.5 |
89,000 |
90,000 |
7,560 |
8.5 |
15,000 |
15,500 |
1,270 |
8.5 |
45,000 |
46,000 |
3,820 |
8.5 |
90,000 |
92,000 |
7,650 |
8.5 |
15,500 |
16,000 |
1,310 |
8.5 |
46,000 |
47,000 |
3,910 |
8.5 |
92,000 |
94,000 |
7,820 |
8.5 |
16,000 |
16,500 |
1,360 |
8.5 |
47,000 |
48,000 |
3,990 |
8.5 |
94,000 |
96,000 |
7,990 |
8.5 |
16,500 |
17,000 |
1,400 |
8.5 |
48,000 |
49,000 |
4,080 |
8.5 |
96,000 |
98,000 |
8,160 |
8.5 |
17,000 |
17,500 |
1,440 |
8.5 |
49,000 |
50,000 |
4,160 |
8.5 |
98,000 |
100,000 |
8,330 |
8.5 |
17,500 |
18,000 |
1,480 |
8.5 |
50,000 |
51,000 |
4,250 |
8.5 |
100,000 |
102,000 |
8,500 |
8.5 |
18,000 |
18,500 |
1,530 |
8.5 |
51,000 |
52,000 |
4,330 |
8.5 |
102,000 |
104,000 |
8,700 |
8.5 |
18,500 |
19,000 |
1,570 |
8.5 |
52,000 |
53,000 |
4,420 |
8.5 |
104,000 |
106,000 |
8,900 |
8.5 |
19,000 |
19,500 |
1,610 |
8.5 |
53,000 |
54,000 |
4,500 |
8.5 |
106,000 |
108,000 |
9,100 |
8.5 |
19,500 |
20,000 |
1,650 |
8.5 |
54,000 |
55,000 |
4,590 |
8.5 |
108,000 |
110,000 |
9,300 |
8.5 |
20,000 |
20,500 |
1,700 |
8.5 |
55,000 |
56,000 |
4,670 |
8.5 |
110,000 |
112,000 |
9,500 |
8.5 |
20,500 |
21,000 |
1,740 |
8.5 |
56,000 |
57,000 |
4,760 |
8.5 |
112,000 |
114,000 |
9,700 |
8.5 |
21,000 |
21,500 |
1,780 |
8.5 |
57,000 |
58,000 |
4,840 |
8.5 |
114,000 |
116,000 |
9,900 |
8.5 |
21,500 |
22,000 |
1,820 |
8.5 |
58,000 |
59,000 |
4,930 |
8.5 |
116,000 |
118,000 |
10,100 |
8.5 |
22,000 |
22,500 |
1,870 |
8.5 |
59,000 |
60,000 |
5,010 |
8.5 |
118,000 |
120,000 |
10,300 |
8.5 |
22,500 |
23,000 |
1,910 |
8.5 |
60,000 |
61,000 |
5,100 |
8.5 |
120,000 |
122,000 |
10,500 |
8.5 |
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 |
% |
122,000 |
124,000 |
10,700 |
8.5 |
213,000 |
216,000 |
19,800 |
9 |
348,000 |
351,000 |
35,700 |
10 |
124,000 |
126,000 |
10,900 |
8.5 |
216,000 |
219,000 |
20,100 |
9 |
351,000 |
354,000 |
36,150 |
10 |
126,000 |
128,000 |
11,100 |
8.5 |
219,000 |
222,000 |
20,400 |
9 |
354,000 |
357,000 |
36,600 |
10 |
128,000 |
130,000 |
11,300 |
8.5 |
222,000 |
225,000 |
20,700 |
9 |
357,000 |
360,000 |
37,050 |
10 |
130,000 |
132,000 |
11,500 |
8.5 |
225,000 |
228,000 |
21,000 |
9 |
360,000 |
363,000 |
37,500 |
10 |
132,000 |
134,000 |
11,700 |
8.5 |
228,000 |
231,000 |
21,300 |
9 |
363,000 |
366,000 |
37,950 |
10 |
134,000 |
136,000 |
11,900 |
8.5 |
231,000 |
234,000 |
21,600 |
9 |
366,000 |
369,000 |
38,400 |
10 |
136,000 |
138,000 |
12,100 |
8.5 |
234,000 |
237,000 |
21,900 |
9 |
369,000 |
372,000 |
38,850 |
10 |
138,000 |
140,000 |
12,300 |
8.5 |
237,000 |
240,000 |
22,200 |
9 |
372,000 |
375,000 |
39,300 |
10 |
140,000 |
142,000 |
12,500 |
8.5 |
240,000 |
243,000 |
22,500 |
9 |
375,000 |
378,000 |
39,750 |
10 |
142,000 |
144,000 |
12,700 |
8.5 |
243,000 |
246,000 |
22,800 |
9 |
378,000 |
381,000 |
40,200 |
10 |
144,000 |
146,000 |
12,900 |
8.5 |
246,000 |
249,000 |
23,100 |
9 |
381,000 |
384,000 |
40,650 |
10 |
146,000 |
148,000 |
13,100 |
8.5 |
249,000 |
252,000 |
23,400 |
9 |
384,000 |
387,000 |
41,100 |
10 |
148,000 |
150,000 |
13,300 |
8.5 |
252,000 |
255,000 |
23,700 |
9 |
387,000 |
390,000 |
41,550 |
10 |
150,000 |
152,000 |
13,500 |
9 |
255,000 |
258,000 |
24,000 |
9 |
390,000 |
394,000 |
42,000 |
10 |
152,000 |
154,000 |
13,700 |
9 |
258,000 |
261,000 |
24,300 |
9 |
394,000 |
398,000 |
42,600 |
10 |
154,000 |
156,000 |
13,900 |
9 |
261,000 |
264,000 |
24,600 |
9 |
398,000 |
402,000 |
43,200 |
10 |
156,000 |
158,000 |
14,100 |
9 |
264,000 |
267,000 |
24,900 |
9 |
402,000 |
406,000 |
43,800 |
10 |
158,000 |
160,000 |
14,300 |
9 |
267,000 |
270,000 |
25,200 |
9 |
406,000 |
410,000 |
44,400 |
10 |
160,000 |
162,000 |
14,500 |
9 |
270,000 |
273,000 |
25,500 |
9 |
410,000 |
414,000 |
45,000 |
10 |
162,000 |
164,000 |
14,700 |
9 |
273,000 |
276,000 |
25,800 |
9 |
414,000 |
418,000 |
45,600 |
11 |
164,000 |
166,000 |
14,900 |
9 |
276,000 |
279,000 |
26,100 |
9 |
418,000 |
422,000 |
46,200 |
11 |
166,000 |
168,000 |
15,100 |
9 |
279,000 |
282,000 |
26,400 |
9 |
422,000 |
426,000 |
46,800 |
11 |
168,000 |
170,000 |
15,300 |
9 |
282,000 |
285,000 |
26,700 |
9 |
426,000 |
430,000 |
47,400 |
11 |
170,000 |
172,000 |
15,500 |
9 |
285,000 |
288,000 |
27,000 |
9 |
430,000 |
434,000 |
48,000 |
11 |
172,000 |
174,000 |
15,700 |
9 |
288,000 |
291,000 |
27,300 |
9 |
434,000 |
438,000 |
48,600 |
11 |
174,000 |
176,000 |
15,900 |
9 |
291,000 |
294,000 |
27,600 |
9 |
438,000 |
442,000 |
49,200 |
11 |
176,000 |
178,000 |
16,100 |
9 |
294,000 |
297,000 |
27,900 |
9 |
442,000 |
446,000 |
49,800 |
11 |
178,000 |
180,000 |
16,300 |
9 |
297,000 |
300,000 |
28,200 |
9 |
446,000 |
450,000 |
50,400 |
11 |
180,000 |
182,000 |
16,500 |
9 |
300,000 |
303,000 |
28,500 |
9 |
450,000 |
454,000 |
51,000 |
11 |
182,000 |
184,000 |
16,700 |
9 |
303,000 |
306,000 |
28,950 |
9 |
454,000 |
458,000 |
51,600 |
11 |
184,000 |
186,000 |
16,900 |
9 |
306,000 |
309,000 |
29,400 |
9 |
458,000 |
462,000 |
52,200 |
11 |
186,000 |
188,000 |
17,100 |
9 |
309,000 |
312,000 |
29,850 |
9 |
462,000 |
466,000 |
52,800 |
11 |
188,000 |
190,000 |
17,300 |
9 |
312,000 |
315,000 |
30,300 |
9 |
466,000 |
470,000 |
53,400 |
11 |
190,000 |
192,000 |
17,500 |
9 |
315,000 |
318,000 |
30,750 |
9 |
470,000 |
474,000 |
54,000 |
11 |
192,000 |
194,000 |
17,700 |
9 |
318,000 |
321,000 |
31,200 |
9 |
474,000 |
478,000 |
54,600 |
11 |
194,000 |
196,000 |
17,900 |
9 |
321,000 |
324,000 |
31,650 |
9 |
478,000 |
482,000 |
55,200 |
11 |
196,000 |
198,000 |
18,100 |
9 |
324,000 |
327,000 |
32,100 |
9 |
482,000 |
486,000 |
55,800 |
11 |
198,000 |
200,000 |
18,300 |
9 |
327,000 |
330,000 |
32,550 |
9 |
486,000 |
490,000 |
56,400 |
11 |
200,000 |
202,000 |
18,500 |
9 |
330,000 |
333,000 |
33,000 |
10 |
490,000 |
494,000 |
57,000 |
11 |
202,000 |
204,000 |
18,700 |
9 |
333,000 |
336,000 |
33,450 |
10 |
494,000 |
498,000 |
57,600 |
11 |
204,000 |
206,000 |
18,900 |
9 |
336,000 |
339,000 |
33,900 |
10 |
498,000 |
502,000 |
58,200 |
11 |
206,000 |
208,000 |
19,100 |
9 |
339,000 |
342,000 |
34,350 |
10 |
502,000 |
506,000 |
58,800 |
11 |
208,000 |
210,000 |
19,300 |
9 |
342,000 |
345,000 |
34,800 |
10 |
506,000 |
510,000 |
59,400 |
11 |
210,000 |
213,000 |
19,500 |
9 |
345,000 |
348,000 |
35,250 |
10 |
510,000 |
514,000 |
60,000 |
11 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
514,000 |
518,000 |
60,600 |
11 |
660,000 |
665,000 |
85,500 |
12 |
835,000 |
840,000 |
120,500 |
14 |
518,000 |
522,000 |
61,200 |
11 |
665,000 |
670,000 |
86,500 |
13 |
840,000 |
845,000 |
121,500 |
14 |
522,000 |
526,000 |
61,800 |
11 |
670,000 |
675,000 |
87,500 |
13 |
845,000 |
850,000 |
122,500 |
14 |
526,000 |
530,000 |
62,400 |
11 |
675,000 |
680,000 |
88,500 |
13 |
850,000 |
855,000 |
123,500 |
14 |
530,000 |
534,000 |
63,000 |
11 |
680,000 |
685,000 |
89,500 |
13 |
855,000 |
860,000 |
124,500 |
14 |
534,000 |
538,000 |
63,600 |
11 |
685,000 |
690,000 |
90,500 |
13 |
860,000 |
865,000 |
125,500 |
14 |
538,000 |
542,000 |
64,200 |
11 |
690,000 |
695,000 |
91,500 |
13 |
865,000 |
870,000 |
126,500 |
14 |
542,000 |
546,000 |
64,800 |
11 |
695,000 |
700,000 |
92,500 |
13 |
870,000 |
875,000 |
127,500 |
14 |
546,000 |
550,000 |
65,400 |
11 |
700,000 |
705,000 |
93,500 |
13 |
875,000 |
880,000 |
128,500 |
14 |
550,000 |
554,000 |
66,000 |
12 |
705,000 |
710,000 |
94,500 |
13 |
880,000 |
885,000 |
129,500 |
14 |
554,000 |
558,000 |
66,600 |
12 |
710,000 |
715,000 |
95,500 |
13 |
885,000 |
890,000 |
130,500 |
14 |
558,000 |
562,000 |
67,200 |
12 |
715,000 |
720,000 |
96,500 |
13 |
890,000 |
895,000 |
131,500 |
14 |
562,000 |
566,000 |
67,800 |
12 |
720,000 |
725,000 |
97,500 |
13 |
895,000 |
900,000 |
132,500 |
14 |
566,000 |
570,000 |
68,400 |
12 |
725,000 |
730,000 |
98,500 |
13 |
900,000 |
905,000 |
133,500 |
14 |
570,000 |
574,000 |
69,000 |
12 |
730,000 |
735,000 |
99,500 |
13 |
905,000 |
910,000 |
134,500 |
14 |
574,000 |
578,000 |
69,600 |
12 |
735,000 |
740,000 |
100,500 |
13 |
910,000 |
915,000 |
135,500 |
14 |
578,000 |
582,000 |
70,200 |
12 |
740,000 |
745,000 |
101,500 |
13 |
915,000 |
920,000 |
136,500 |
14 |
582,000 |
586,000 |
70,800 |
12 |
745,000 |
750,000 |
102,500 |
13 |
920,000 |
925,000 |
137,500 |
14 |
586,000 |
590,000 |
71,400 |
12 |
750,000 |
755,000 |
103,500 |
13 |
925,000 |
930,000 |
138,500 |
14 |
590,000 |
594,000 |
72,000 |
12 |
755,000 |
760,000 |
104,500 |
13 |
930,000 |
935,000 |
139,500 |
15 |
594,000 |
598,000 |
72,600 |
12 |
760,000 |
765,000 |
105,500 |
13 |
935,000 |
940,000 |
140,500 |
15 |
598,000 |
602,000 |
73,200 |
12 |
765,000 |
770,000 |
106,500 |
13 |
940,000 |
945,000 |
141,500 |
15 |
602,000 |
606,000 |
73,900 |
12 |
770,000 |
775,000 |
107,500 |
13 |
945,000 |
950,000 |
142,500 |
15 |
606,000 |
610,000 |
74,700 |
12 |
775,000 |
780,000 |
108,500 |
14 |
950,000 |
955,000 |
143,500 |
15 |
610,000 |
614,000 |
75,500 |
12 |
780,000 |
785,000 |
109,500 |
14 |
955,000 |
960,000 |
144,500 |
15 |
614,000 |
618,000 |
76,300 |
12 |
785,000 |
790,000 |
110,500 |
14 |
960,000 |
965,000 |
145,500 |
15 |
618,000 |
622,000 |
77,100 |
12 |
790,000 |
795,000 |
111,500 |
14 |
965,000 |
970,000 |
146,500 |
15 |
622,000 |
626,000 |
77,900 |
12 |
795,000 |
800,000 |
112,500 |
14 |
970,000 |
975,000 |
147,500 |
15 |
626,000 |
630,000 |
78,700 |
12 |
800,000 |
805,000 |
113,500 |
14 |
975,000 |
980,000 |
148,500 |
15 |
630,000 |
635,000 |
79,500 |
12 |
805,000 |
810,000 |
114,500 |
14 |
980,000 |
985,000 |
149,500 |
15 |
635,000 |
640,000 |
80,500 |
12 |
810,000 |
815,000 |
115,500 |
14 |
985,000 |
990,000 |
150,500 |
15 |
640,000 |
645,000 |
81,500 |
12 |
815,000 |
820,000 |
116,500 |
14 |
990,000 |
995,000 |
151,500 |
15 |
645,000 |
650,000 |
82,500 |
12 |
820,000 |
825,000 |
117,500 |
14 |
995,000 |
1,000,000 |
152,500 |
15 |
650,000 |
655,000 |
83,500 |
12 |
825,000 |
830,000 |
118,500 |
14 |
||||
655,000 |
660,000 |
84,500 |
12 |
830,000 |
835,000 |
119,500 |
14 |
1,000,000円 |
153,500 |
15 |
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 |
1,500円未満 |
0 |
23,000 |
23,500 |
1,950 |
61,000 |
62,000 |
5,180 |
|
23,500 |
24,000 |
1,990 |
62,000 |
63,000 |
5,270 |
|||
1,500 |
2,000 |
120 |
24,000 |
24,500 |
2,040 |
63,000 |
64,000 |
5,350 |
2,000 |
2,500 |
170 |
24,500 |
25,000 |
2,080 |
64,000 |
65,000 |
5,440 |
2,500 |
3,000 |
210 |
25,000 |
25,500 |
2,120 |
65,000 |
66,000 |
5,520 |
3,000 |
3,500 |
250 |
25,500 |
26,000 |
2,160 |
66,000 |
67,000 |
5,610 |
3,500 |
4,000 |
290 |
26,000 |
26,500 |
2,210 |
67,000 |
68,000 |
5,690 |
4,000 |
4,500 |
340 |
26,500 |
27,000 |
2,250 |
68,000 |
69,000 |
5,780 |
4,500 |
5,000 |
380 |
27,000 |
27,500 |
2,290 |
69,000 |
70,000 |
5,860 |
5,000 |
5,500 |
420 |
27,500 |
28,000 |
2,330 |
70,000 |
71,000 |
5,950 |
5,500 |
6,000 |
460 |
28,000 |
28,500 |
2,380 |
71,000 |
72,000 |
6,030 |
6,000 |
6,500 |
510 |
28,500 |
29,000 |
2,420 |
72,000 |
73,000 |
6,120 |
6,500 |
7,000 |
550 |
29,000 |
29,500 |
2,460 |
73,000 |
74,000 |
6,200 |
7,000 |
7,500 |
590 |
29,500 |
30,000 |
2,500 |
74,000 |
75,000 |
6,290 |
7,500 |
8,000 |
630 |
30,000 |
31,000 |
2,550 |
75,000 |
76,000 |
6,370 |
8,000 |
8,500 |
680 |
31,000 |
32,000 |
2,630 |
76,000 |
77,000 |
6,460 |
8,500 |
9,000 |
720 |
32,000 |
33,000 |
2,720 |
77,000 |
78,000 |
6,540 |
9,000 |
9,500 |
760 |
33,000 |
34,000 |
2,800 |
78,000 |
79,000 |
6,630 |
9,500 |
10,000 |
800 |
34,000 |
35,000 |
2,890 |
79,000 |
80,000 |
6,710 |
10,000 |
10,500 |
850 |
35,000 |
36,000 |
2,970 |
80,000 |
81,000 |
6,800 |
10,500 |
11,000 |
890 |
36,000 |
37,000 |
3,060 |
81,000 |
82,000 |
6,880 |
11,000 |
11,500 |
930 |
37,000 |
38,000 |
3,140 |
82,000 |
83,000 |
6,970 |
11,500 |
12,000 |
970 |
38,000 |
39,000 |
3,230 |
83,000 |
84,000 |
7,050 |
12,000 |
12,500 |
1,020 |
39,000 |
40,000 |
3,310 |
84,000 |
85,000 |
7,140 |
12,500 |
13,000 |
1,060 |
40,000 |
41,000 |
3,400 |
85,000 |
86,000 |
7,220 |
13,000 |
13,500 |
1,100 |
41,000 |
42,000 |
3,480 |
86,000 |
87,000 |
7,310 |
13,500 |
14,000 |
1,140 |
42,000 |
43,000 |
3,570 |
87,000 |
88,000 |
7,390 |
14,000 |
14,500 |
1,190 |
43,000 |
44,000 |
3,650 |
88,000 |
89,000 |
7,480 |
14,500 |
15,000 |
1,230 |
44,000 |
45,000 |
3,740 |
89,000 |
90,000 |
7,560 |
15,000 |
15,500 |
1,270 |
45,000 |
46,000 |
3,820 |
90,000 |
92,000 |
7,650 |
15,500 |
16,000 |
1,310 |
46,000 |
47,000 |
3,910 |
92,000 |
94,000 |
7,820 |
16,000 |
16,500 |
1,360 |
47,000 |
48,000 |
3,990 |
94,000 |
96,000 |
7,990 |
16,500 |
17,000 |
1,400 |
48,000 |
49,000 |
4,080 |
96,000 |
98,000 |
8,160 |
17,000 |
17,500 |
1,440 |
49,000 |
50,000 |
4,160 |
98,000 |
100,000 |
8,330 |
17,500 |
18,000 |
1,480 |
50,000 |
51,000 |
4,250 |
100,000 |
102,000 |
8,500 |
18,000 |
18,500 |
1,530 |
51,000 |
52,000 |
4,330 |
102,000 |
104,000 |
8,670 |
18,500 |
19,000 |
1,570 |
52,000 |
53,000 |
4,420 |
104,000 |
106,000 |
8,840 |
19,000 |
19,500 |
1,610 |
53,000 |
54,000 |
4,500 |
106,000 |
108,000 |
9,010 |
19,500 |
20,000 |
1,650 |
54,000 |
55,000 |
4,590 |
108,000 |
110,000 |
9,180 |
20,000 |
20,500 |
1,700 |
55,000 |
56,000 |
4,670 |
110,000 |
112,000 |
9,350 |
20,500 |
21,000 |
1,740 |
56,000 |
57,000 |
4,760 |
112,000 |
114,000 |
9,520 |
21,000 |
21,500 |
1,780 |
57,000 |
58,000 |
4,840 |
114,000 |
116,000 |
9,690 |
21,500 |
22,000 |
1,820 |
58,000 |
59,000 |
4,930 |
116,000 |
118,000 |
9,860 |
22,000 |
22,500 |
1,870 |
59,000 |
60,000 |
5,010 |
118,000 |
120,000 |
10,030 |
22,500 |
23,000 |
1,910 |
60,000 |
61,000 |
5,100 |
120,000 |
122,000 |
10,200 |
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 |
122,000 |
124,000 |
10,370 |
213,000 |
216,000 |
18,100 |
348,000 |
351,000 |
29,580 |
124,000 |
126,000 |
10,540 |
216,000 |
219,000 |
18,360 |
351,000 |
354,000 |
29,830 |
126,000 |
128,000 |
10,710 |
219,000 |
222,000 |
18,610 |
354,000 |
357,000 |
30,090 |
128,000 |
130,000 |
10,880 |
222,000 |
225,000 |
18,870 |
357,000 |
360,000 |
30,340 |
130,000 |
132,000 |
11,050 |
225,000 |
228,000 |
19,120 |
360,000 |
363,000 |
30,600 |
132,000 |
134,000 |
11,220 |
228,000 |
231,000 |
19,380 |
363,000 |
366,000 |
30,850 |
134,000 |
136,000 |
11,390 |
231,000 |
234,000 |
19,630 |
366,000 |
369,000 |
31,110 |
136,000 |
138,000 |
11,560 |
234,000 |
237,000 |
19,890 |
369,000 |
372,000 |
31,360 |
138,000 |
140,000 |
11,730 |
237,000 |
240,000 |
20,140 |
372,000 |
375,000 |
31,620 |
140,000 |
142,000 |
11,900 |
240,000 |
243,000 |
20,400 |
375,000 |
378,000 |
31,870 |
142,000 |
144,000 |
12,070 |
243,000 |
246,000 |
20,650 |
378,000 |
381,000 |
32,130 |
144,000 |
146,000 |
12,240 |
246,000 |
249,000 |
20,910 |
381,000 |
384,000 |
32,380 |
146,000 |
148,000 |
12,410 |
249,000 |
252,000 |
21,160 |
384,000 |
387,000 |
32,640 |
148,000 |
150,000 |
12,580 |
252,000 |
255,000 |
21,420 |
387,000 |
390,000 |
32,890 |
150,000 |
152,000 |
12,750 |
255,000 |
258,000 |
21,670 |
390,000 |
394,000 |
33,150 |
152,000 |
154,000 |
12,920 |
258,000 |
261,000 |
21,930 |
394,000 |
398,000 |
33,490 |
154,000 |
156,000 |
13,090 |
261,000 |
264,000 |
22,180 |
398,000 |
402,000 |
33,830 |
156,000 |
158,000 |
13,260 |
264,000 |
267,000 |
22,440 |
402,000 |
406,000 |
34,170 |
158,000 |
160,000 |
13,430 |
267,000 |
270,000 |
22,690 |
406,000 |
410,000 |
34,510 |
160,000 |
162,000 |
13,600 |
270,000 |
273,000 |
22,950 |
410,000 |
414,000 |
34,850 |
162,000 |
164,000 |
13,770 |
273,000 |
276,000 |
23,200 |
414,000 |
418,000 |
35,190 |
164,000 |
166,000 |
13,940 |
276,000 |
279,000 |
23,460 |
418,000 |
422,000 |
35,530 |
166,000 |
168,000 |
14,110 |
279,000 |
282,000 |
23,710 |
422,000 |
426,000 |
35,870 |
168,000 |
170,000 |
14,280 |
282,000 |
285,000 |
23,970 |
426,000 |
430,000 |
36,210 |
170,000 |
172,000 |
14,450 |
285,000 |
288,000 |
24,220 |
430,000 |
434,000 |
36,550 |
172,000 |
174,000 |
14,620 |
288,000 |
291,000 |
24,480 |
434,000 |
438,000 |
36,890 |
174,000 |
176,000 |
14,790 |
291,000 |
294,000 |
24,730 |
438,000 |
442,000 |
37,230 |
176,000 |
178,000 |
14,960 |
294,000 |
297,000 |
24,990 |
442,000 |
446,000 |
37,570 |
178,000 |
180,000 |
15,130 |
297,000 |
300,000 |
25,240 |
446,000 |
450,000 |
37,910 |
180,000 |
182,000 |
15,300 |
300,000 |
303,000 |
25,500 |
450,000 |
454,000 |
38,250 |
182,000 |
184,000 |
15,470 |
303,000 |
306,000 |
25,750 |
454,000 |
458,000 |
38,590 |
184,000 |
186,000 |
15,640 |
306,000 |
309,000 |
26,010 |
458,000 |
462,000 |
38,930 |
186,000 |
188,000 |
15,810 |
309,000 |
312,000 |
26,260 |
462,000 |
466,000 |
39,270 |
188,000 |
190,000 |
15,980 |
312,000 |
315,000 |
26,520 |
466,000 |
470,000 |
39,610 |
190,000 |
192,000 |
16,150 |
315,000 |
318,000 |
26,770 |
470,000 |
474,000 |
39,950 |
192,000 |
194,000 |
16,320 |
318,000 |
321,000 |
27,030 |
474,000 |
478,000 |
40,290 |
194,000 |
196,000 |
16,490 |
321,000 |
324,000 |
27,280 |
478,000 |
482,000 |
40,630 |
196,000 |
198,000 |
16,660 |
324,000 |
327,000 |
27,540 |
482,000 |
486,000 |
40,970 |
198,000 |
200,000 |
16,830 |
327,000 |
330,000 |
27,790 |
486,000 |
490,000 |
41,310 |
200,000 |
202,000 |
17,000 |
330,000 |
333,000 |
28,050 |
490,000 |
494,000 |
41,650 |
202,000 |
204,000 |
17,170 |
333,000 |
336,000 |
28,300 |
494,000 |
498,000 |
41,990 |
204,000 |
206,000 |
17,340 |
336,000 |
339,000 |
28,560 |
498,000 |
502,000 |
42,330 |
206,000 |
208,000 |
17,510 |
339,000 |
342,000 |
28,810 |
502,000 |
506,000 |
42,700 |
208,000 |
210,000 |
17,680 |
342,000 |
345,000 |
29,070 |
506,000 |
510,000 |
43,100 |
210,000 |
213,000 |
17,850 |
345,000 |
348,000 |
29,320 |
510,000 |
514,000 |
43,500 |
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 |
514,000 |
518,000 |
43,900 |
660,000 |
665,000 |
58,500 |
835,000 |
840,000 |
76,000 |
518,000 |
522,000 |
44,300 |
665,000 |
670,000 |
59,000 |
840,000 |
845,000 |
76,500 |
522,000 |
526,000 |
44,700 |
670,000 |
675,000 |
59,500 |
845,000 |
850,000 |
77,000 |
526,000 |
530,000 |
45,100 |
675,000 |
680,000 |
60,000 |
850,000 |
855,000 |
77,500 |
530,000 |
534,000 |
45,500 |
680,000 |
685,000 |
60,500 |
855,000 |
860,000 |
78,000 |
534,000 |
538,000 |
45,900 |
685,000 |
690,000 |
61,000 |
860,000 |
865,000 |
78,500 |
538,000 |
542,000 |
46,300 |
690,000 |
695,000 |
61,500 |
865,000 |
870,000 |
79,000 |
542,000 |
546,000 |
46,700 |
695,000 |
700,000 |
62,000 |
870,000 |
875,000 |
79,500 |
546,000 |
550,000 |
47,100 |
700,000 |
705,000 |
62,500 |
875,000 |
880,000 |
80,000 |
550,000 |
554,000 |
47,500 |
705,000 |
710,000 |
63,000 |
880,000 |
885,000 |
80,500 |
554,000 |
558,000 |
47,900 |
710,000 |
715,000 |
63,500 |
885,000 |
890,000 |
81,000 |
558,000 |
562,000 |
48,300 |
715,000 |
720,000 |
64,000 |
890,000 |
895,000 |
81,500 |
562,000 |
566,000 |
48,700 |
720,000 |
725,000 |
64,500 |
895,000 |
900,000 |
82,000 |
566,000 |
570,000 |
49,100 |
725,000 |
730,000 |
65,000 |
900,000 |
905,000 |
82,500 |
570,000 |
574,000 |
49,500 |
730,000 |
735,000 |
65,500 |
905,000 |
910,000 |
83,000 |
574,000 |
578,000 |
49,900 |
735,000 |
740,000 |
66,000 |
910,000 |
915,000 |
83,500 |
578,000 |
582,000 |
50,300 |
740,000 |
745,000 |
66,500 |
915,000 |
920,000 |
84,000 |
582,000 |
586,000 |
50,700 |
745,000 |
750,000 |
67,000 |
920,000 |
925,000 |
84,500 |
586,000 |
590,000 |
51,100 |
750,000 |
755,000 |
67,500 |
925,000 |
930,000 |
85,000 |
590,000 |
594,000 |
51,500 |
755,000 |
760,000 |
68,000 |
930,000 |
935,000 |
85,500 |
594,000 |
598,000 |
51,900 |
760,000 |
765,000 |
68,500 |
935,000 |
940,000 |
86,000 |
598,000 |
602,000 |
52,300 |
765,000 |
770,000 |
69,000 |
940,000 |
945,000 |
86,500 |
602,000 |
606,000 |
52,700 |
770,000 |
775,000 |
69,500 |
945,000 |
950,000 |
87,000 |
606,000 |
610,000 |
53,100 |
775,000 |
780,000 |
70,000 |
950,000 |
955,000 |
87,500 |
610,000 |
614,000 |
53,500 |
780,000 |
785,000 |
70,500 |
955,000 |
960,000 |
88,000 |
614,000 |
618,000 |
53,900 |
785,000 |
790,000 |
71,000 |
960,000 |
965,000 |
88,500 |
618,000 |
622,000 |
54,300 |
790,000 |
795,000 |
71,500 |
965,000 |
970,000 |
89,000 |
622,000 |
626,000 |
54,700 |
795,000 |
800,000 |
72,000 |
970,000 |
975,000 |
89,500 |
626,000 |
630,000 |
55,100 |
800,000 |
805,000 |
72,500 |
975,000 |
980,000 |
90,000 |
630,000 |
635,000 |
55,500 |
805,000 |
810,000 |
73,000 |
980,000 |
985,000 |
90,500 |
635,000 |
640,000 |
56,000 |
810,000 |
815,000 |
73,500 |
985,000 |
990,000 |
91,000 |
640,000 |
645,000 |
56,500 |
815,000 |
820,000 |
74,000 |
990,000 |
995,000 |
91,500 |
645,000 |
650,000 |
57,000 |
820,000 |
825,000 |
74,500 |
995,000 |
1,000,000 |
92,000 |
650,000 |
655,000 |
57,500 |
825,000 |
830,000 |
75,000 |
|||
655,000 |
660,000 |
58,000 |
830,000 |
835,000 |
75,500 |
1,000,000円 |
92,500 |
その月の社会保険料控除後の給与等の金額 |
甲 |
乙 |
|||||||||||
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 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
18,000円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
その月の社会保険料控除後の給与等の金額の6%に相当する金額 |
|
18,000 |
18,200 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,316 |
18,200 |
18,400 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,334 |
18,400 |
18,600 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,353 |
18,600 |
18,800 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,371 |
18,800 |
19,000 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,389 |
19,000 |
19,200 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,408 |
19,200 |
19,400 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,426 |
19,400 |
19,600 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,445 |
19,600 |
19,800 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,463 |
19,800 |
20,000 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,481 |
20,000 |
20,200 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,500 |
20,200 |
20,400 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,518 |
20,400 |
20,600 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,537 |
20,600 |
20,800 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,555 |
20,800 |
21,000 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,573 |
21,000 |
21,200 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,592 |
21,200 |
21,400 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,610 |
21,400 |
21,600 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,629 |
21,600 |
21,800 |
260 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,647 |
21,800 |
22,000 |
270 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,665 |
22,000 |
22,200 |
280 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,684 |
22,200 |
22,400 |
300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,702 |
22,400 |
22,600 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,721 |
22,600 |
22,800 |
330 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,739 |
22,800 |
23,000 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,757 |
23,000 |
23,200 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,776 |
23,200 |
23,400 |
370 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,794 |
23,400 |
23,600 |
380 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,813 |
23,600 |
23,800 |
390 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,831 |
23,800 |
24,000 |
410 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,849 |
24,000 |
24,200 |
420 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,868 |
24,200 |
24,400 |
430 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,886 |
24,400 |
24,600 |
450 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,905 |
24,600 |
24,800 |
460 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,924 |
24,800 |
25,000 |
470 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,958 |
25,000 |
25,400 |
500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,993 |
25,400 |
25,800 |
520 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,062 |
25,800 |
26,200 |
550 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,130 |
26,200 |
26,600 |
580 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,199 |
26,600 |
27,000 |
600 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,268 |
27,000 |
27,400 |
630 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,347 |
27,400 |
27,800 |
660 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,428 |
27,800 |
28,200 |
690 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,508 |
28,200 |
28,600 |
710 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,589 |
28,600 |
29,000 |
750 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,667 |
その月の社会保険料控除後の給与等の金額 |
甲 |
乙 |
|||||||||||
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 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
29,000 |
29,400 |
780 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,743 |
29,400 |
29,800 |
810 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,819 |
29,800 |
30,200 |
840 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,895 |
30,200 |
30,600 |
870 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,971 |
30,600 |
31,000 |
910 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,047 |
31,000 |
31,400 |
940 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,123 |
31,400 |
31,800 |
970 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,199 |
31,800 |
32,200 |
1,000 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,275 |
32,200 |
32,600 |
1,030 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,351 |
32,600 |
33,000 |
1,070 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,427 |
33,000 |
33,400 |
1,100 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,503 |
33,400 |
33,800 |
1,130 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,579 |
33,800 |
34,200 |
1,160 |
170 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,655 |
34,200 |
34,600 |
1,190 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,731 |
34,600 |
35,000 |
1,230 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,807 |
35,000 |
35,400 |
1,260 |
250 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,883 |
35,400 |
35,800 |
1,290 |
280 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,971 |
35,800 |
36,200 |
1,320 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,059 |
36,200 |
36,600 |
1,350 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,147 |
36,600 |
37,000 |
1,390 |
360 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,235 |
37,000 |
37,600 |
1,430 |
400 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,323 |
37,600 |
38,200 |
1,470 |
440 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,455 |
38,200 |
38,800 |
1,520 |
480 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,587 |
38,800 |
39,400 |
1,570 |
520 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,766 |
39,400 |
40,000 |
1,620 |
560 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,958 |
40,000 |
40,600 |
1,670 |
600 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,150 |
40,600 |
41,200 |
1,710 |
640 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,342 |
41,200 |
41,800 |
1,760 |
680 |
260 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,534 |
41,800 |
42,400 |
1,810 |
730 |
300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,726 |
42,400 |
43,000 |
1,860 |
770 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,918 |
43,000 |
43,600 |
1,910 |
820 |
380 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,110 |
43,600 |
44,200 |
1,950 |
870 |
420 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,302 |
44,200 |
44,800 |
2,000 |
920 |
460 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,494 |
44,800 |
45,400 |
2,050 |
970 |
500 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,686 |
45,400 |
46,000 |
2,100 |
1,010 |
540 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,878 |
46,000 |
46,600 |
2,150 |
1,060 |
580 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,070 |
46,600 |
47,200 |
2,190 |
1,110 |
620 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,262 |
47,200 |
47,800 |
2,240 |
1,160 |
670 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,454 |
47,800 |
48,400 |
2,290 |
1,210 |
710 |
280 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,646 |
48,400 |
49,000 |
2,340 |
1,250 |
750 |
320 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,838 |
49,000 |
49,600 |
2,390 |
1,300 |
800 |
360 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8,030 |
49,600 |
50,200 |
2,460 |
1,350 |
850 |
400 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8,205 |
50,200 |
50,800 |
2,530 |
1,400 |
900 |
440 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
8,746 |
50,800 |
51,400 |
2,610 |
1,450 |
950 |
490 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
8,909 |
51,400 |
52,000 |
2,680 |
1,490 |
990 |
530 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
9,072 |
52,000 |
52,600 |
2,750 |
1,540 |
1,040 |
570 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
9,235 |
52,600 |
53,200 |
2,820 |
1,590 |
1,090 |
610 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
9,420 |
53,200 |
53,800 |
2,900 |
1,640 |
1,140 |
650 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
9,646 |
53,800 |
54,400 |
2,980 |
1,690 |
1,190 |
700 |
270 |
0 |
0 |
0 |
0 |
0 |
0 |
9,872 |
54,400 |
55,000 |
3,060 |
1,750 |
1,250 |
750 |
320 |
0 |
0 |
0 |
0 |
0 |
0 |
10,098 |
その月の社会保険料控除後の給与等の金額 |
甲 |
乙 |
|||||||||||
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 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
55,000 |
56,000 |
3,170 |
1,820 |
1,320 |
820 |
380 |
0 |
0 |
0 |
0 |
0 |
0 |
10,324 |
56,000 |
57,000 |
3,300 |
1,910 |
1,410 |
910 |
450 |
30 |
0 |
0 |
0 |
0 |
0 |
10,701 |
57,000 |
58,000 |
3,440 |
2,000 |
1,500 |
1,000 |
530 |
110 |
0 |
0 |
0 |
0 |
0 |
11,077 |
58,000 |
59,000 |
3,570 |
2,090 |
1,590 |
1,090 |
610 |
180 |
0 |
0 |
0 |
0 |
0 |
11,454 |
59,000 |
60,000 |
3,710 |
2,180 |
1,680 |
1,180 |
680 |
260 |
0 |
0 |
0 |
0 |
0 |
11,830 |
60,000 |
61,000 |
3,840 |
2,270 |
1,770 |
1,270 |
770 |
340 |
0 |
0 |
0 |
0 |
0 |
12,207 |
61,000 |
62,000 |
3,980 |
2,360 |
1,860 |
1,360 |
860 |
410 |
0 |
0 |
0 |
0 |
0 |
12,583 |
62,000 |
63,000 |
4,110 |
2,490 |
1,950 |
1,450 |
950 |
490 |
60 |
0 |
0 |
0 |
0 |
12,960 |
63,000 |
64,000 |
4,250 |
2,620 |
2,040 |
1,540 |
1,040 |
570 |
140 |
0 |
0 |
0 |
0 |
13,336 |
64,000 |
65,000 |
4,380 |
2,760 |
2,130 |
1,630 |
1,130 |
640 |
220 |
0 |
0 |
0 |
0 |
13,707 |
65,000 |
66,000 |
4,520 |
2,890 |
2,220 |
1,720 |
1,220 |
720 |
290 |
0 |
0 |
0 |
0 |
14,067 |
66,000 |
67,000 |
4,650 |
3,030 |
2,310 |
1,810 |
1,310 |
810 |
370 |
0 |
0 |
0 |
0 |
14,427 |
67,000 |
68,000 |
4,790 |
3,160 |
2,410 |
1,900 |
1,400 |
900 |
450 |
20 |
0 |
0 |
0 |
14,787 |
68,000 |
69,000 |
4,920 |
3,300 |
2,550 |
1,990 |
1,490 |
990 |
520 |
100 |
0 |
0 |
0 |
15,147 |
69,000 |
70,000 |
5,060 |
3,430 |
2,680 |
2,080 |
1,580 |
1,080 |
600 |
170 |
0 |
0 |
0 |
15,507 |
70,000 |
71,000 |
5,200 |
3,570 |
2,820 |
2,170 |
1,670 |
1,170 |
680 |
250 |
0 |
0 |
0 |
15,850 |
71,000 |
72,000 |
5,350 |
3,720 |
2,970 |
2,270 |
1,770 |
1,270 |
770 |
340 |
0 |
0 |
0 |
16,155 |
72,000 |
73,000 |
5,500 |
3,870 |
3,120 |
2,370 |
1,870 |
1,370 |
870 |
420 |
0 |
0 |
0 |
16,460 |
73,000 |
74,000 |
5,650 |
4,020 |
3,270 |
2,520 |
1,970 |
1,470 |
970 |
510 |
80 |
0 |
0 |
16,846 |
74,000 |
75,000 |
5,800 |
4,170 |
3,420 |
2,670 |
2,070 |
1,570 |
1,070 |
590 |
170 |
0 |
0 |
17,256 |
75,000 |
76,000 |
5,950 |
4,320 |
3,570 |
2,820 |
2,170 |
1,670 |
1,170 |
680 |
250 |
0 |
0 |
17,666 |
76,000 |
77,000 |
6,100 |
4,470 |
3,720 |
2,970 |
2,270 |
1,770 |
1,270 |
770 |
340 |
0 |
0 |
18,076 |
77,000 |
78,000 |
6,290 |
4,620 |
3,870 |
3,120 |
2,370 |
1,870 |
1,370 |
870 |
420 |
0 |
0 |
18,486 |
78,000 |
79,000 |
6,490 |
4,770 |
4,020 |
3,270 |
2,520 |
1,970 |
1,470 |
970 |
510 |
80 |
0 |
18,896 |
79,000 |
80,000 |
6,690 |
4,920 |
4,170 |
3,420 |
2,670 |
2,070 |
1,570 |
1,070 |
590 |
170 |
0 |
19,306 |
80,000 |
81,000 |
6,890 |
5,070 |
4,320 |
3,570 |
2,820 |
2,170 |
1,670 |
1,170 |
680 |
250 |
0 |
19,716 |
81,000 |
82,000 |
7,090 |
5,220 |
4,470 |
3,720 |
2,970 |
2,270 |
1,770 |
1,270 |
770 |
340 |
0 |
20,126 |
82,000 |
83,000 |
7,290 |
5,370 |
4,620 |
3,870 |
3,120 |
2,370 |
1,870 |
1,370 |
870 |
420 |
0 |
20,536 |
83,000 |
84,000 |
7,490 |
5,520 |
4,770 |
4,020 |
3,270 |
2,520 |
1,970 |
1,470 |
970 |
510 |
80 |
20,946 |
84,000 |
85,000 |
7,690 |
5,670 |
4,920 |
4,170 |
3,420 |
2,670 |
2,070 |
1,570 |
1,070 |
590 |
170 |
21,356 |
85,000 |
86,500 |
7,940 |
5,860 |
5,110 |
4,360 |
3,610 |
2,860 |
2,200 |
1,700 |
1,200 |
700 |
280 |
21,766 |
86,500 |
88,000 |
8,240 |
6,090 |
5,340 |
4,590 |
3,840 |
3,090 |
2,350 |
1,850 |
1,350 |
850 |
400 |
22,381 |
88,000 |
89,500 |
8,540 |
6,370 |
5,560 |
4,810 |
4,060 |
3,310 |
2,560 |
2,000 |
1,500 |
1,000 |
530 |
22,996 |
89,500 |
91,000 |
8,840 |
6,670 |
5,790 |
5,040 |
4,290 |
3,540 |
2,790 |
2,150 |
1,650 |
1,150 |
660 |
23,611 |
91,000 |
92,500 |
9,140 |
6,970 |
6,010 |
5,260 |
4,510 |
3,760 |
3,010 |
2,300 |
1,800 |
1,300 |
800 |
24,226 |
92,500 |
94,000 |
9,440 |
7,270 |
6,270 |
5,490 |
4,740 |
3,990 |
3,240 |
2,490 |
1,950 |
1,450 |
950 |
24,841 |
94,000 |
95,500 |
9,740 |
7,570 |
6,570 |
5,710 |
4,960 |
4,210 |
3,460 |
2,710 |
2,100 |
1,600 |
1,100 |
25,456 |
95,500 |
97,000 |
10,040 |
7,870 |
6,870 |
5,940 |
5,190 |
4,440 |
3,690 |
2,940 |
2,250 |
1,750 |
1,250 |
26,071 |
97,000 |
98,500 |
10,340 |
8,170 |
7,170 |
6,170 |
5,410 |
4,660 |
3,910 |
3,160 |
2,410 |
1,900 |
1,400 |
26,686 |
98,500 |
100,000 |
10,640 |
8,470 |
7,470 |
6,470 |
5,640 |
4,890 |
4,140 |
3,390 |
2,640 |
2,050 |
1,550 |
27,301 |
100,000 |
101,500 |
10,940 |
8,770 |
7,770 |
6,770 |
5,860 |
5,110 |
4,360 |
3,610 |
2,860 |
2,200 |
1,700 |
27,916 |
101,500 |
103,000 |
11,240 |
9,070 |
8,070 |
7,070 |
6,090 |
5,340 |
4,590 |
3,840 |
3,090 |
2,350 |
1,850 |
28,607 |
103,000 |
104,500 |
11,540 |
9,370 |
8,370 |
7,370 |
6,370 |
5,560 |
4,810 |
4,060 |
3,310 |
2,560 |
2,000 |
29,296 |
104,500 |
106,000 |
11,840 |
9,670 |
8,670 |
7,670 |
6,670 |
5,790 |
5,040 |
4,290 |
3,540 |
2,790 |
2,150 |
29,987 |
106,000 |
107,500 |
12,140 |
9,970 |
8,970 |
7,970 |
6,970 |
6,010 |
5,260 |
4,510 |
3,760 |
3,010 |
2,300 |
30,676 |
107,500 |
109,000 |
12,440 |
10,270 |
9,270 |
8,270 |
7,270 |
6,270 |
5,490 |
4,740 |
3,990 |
3,240 |
2,490 |
31,367 |
109,000 |
110,500 |
12,740 |
10,570 |
9,570 |
8,570 |
7,570 |
6,570 |
5,710 |
4,960 |
4,210 |
3,460 |
2,710 |
32,056 |
110,500 |
112,000 |
13,100 |
10,870 |
9,870 |
8,870 |
7,870 |
6,870 |
5,940 |
5,190 |
4,440 |
3,690 |
2,940 |
32,747 |
l12,000 |
113,500 |
13,480 |
11,170 |
10,170 |
9,170 |
8,170 |
7,170 |
6,170 |
5,410 |
4,660 |
3,910 |
3,160 |
33,436 |
113,500 |
115,000 |
13,850 |
11,470 |
10,470 |
9,470 |
8,470 |
7,470 |
6,470 |
5,640 |
4,890 |
4,140 |
3,390 |
34,127 |
その月の社会保険料控除後の給与等の金額 |
甲 |
乙 |
|||||||||||
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 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
115,000 |
116,500 |
14,230 |
11,770 |
10,770 |
9,770 |
8,770 |
7,770 |
6,770 |
5,860 |
5,110 |
4,360 |
3,610 |
34,816 |
116,500 |
118,000 |
14,600 |
12,070 |
11,070 |
10,070 |
9,070 |
8,070 |
7,070 |
6,090 |
5,340 |
4,590 |
3,840 |
35,507 |
118,000 |
119,500 |
14,980 |
12,370 |
11,370 |
10,370 |
9,370 |
8,370 |
7,370 |
6,370 |
5,560 |
4,810 |
4,060 |
36,196 |
119,500 |
121,000 |
15,350 |
12,670 |
11,670 |
10,670 |
9,670 |
8,670 |
7,670 |
6,670 |
5,790 |
5,040 |
4,290 |
36,887 |
121,000 |
122,500 |
15,730 |
13,020 |
11,970 |
10,970 |
9,970 |
8,970 |
7,970 |
6,970 |
6,010 |
5,260 |
4,510 |
37,576 |
122,500 |
124,000 |
16,100 |
13,400 |
12,270 |
11,270 |
10,270 |
9,270 |
8,270 |
7,270 |
6,270 |
5,490 |
4,740 |
38,267 |
124,000 |
125,500 |
16,480 |
13,770 |
12,570 |
11,570 |
10,570 |
9,570 |
8,570 |
7,570 |
6,570 |
5,710 |
4,960 |
38,956 |
125,500 |
127,000 |
16,850 |
14,150 |
12,900 |
11,870 |
10,870 |
9,870 |
8,870 |
7,870 |
6,870 |
5,940 |
5,190 |
39,647 |
127,000 |
128,500 |
17,230 |
14,520 |
13,270 |
12,170 |
11,170 |
10,170 |
9,170 |
8,170 |
7,170 |
6,170 |
5,410 |
40,336 |
128,500 |
130,000 |
17,600 |
14,900 |
13,650 |
12,470 |
11,470 |
10,470 |
9,470 |
8,470 |
7,470 |
6,470 |
5,640 |
41,027 |
130,000 |
132,000 |
18,040 |
15,330 |
14,080 |
12,830 |
11,820 |
10,820 |
9,820 |
8,820 |
7,820 |
6,820 |
5,900 |
41,716 |
132,000 |
134,000 |
18,540 |
15,830 |
14,580 |
13,330 |
12,220 |
11,220 |
10,220 |
9,220 |
8,220 |
7,220 |
6,220 |
42,663 |
134,000 |
136,000 |
19,040 |
16,330 |
15,080 |
13,830 |
12,620 |
11,620 |
10,620 |
9,620 |
8,620 |
7,620 |
6,620 |
43,793 |
136,000 |
138,000 |
19,540 |
16,830 |
15,580 |
14,330 |
13,080 |
12,020 |
11,020 |
10,020 |
9,020 |
8,020 |
7,020 |
44,923 |
138,000 |
140,000 |
20,040 |
17,330 |
16,080 |
14,830 |
13,580 |
12,420 |
11,420 |
10,420 |
9,420 |
8,420 |
7,420 |
46,047 |
140,000 |
142,000 |
20,540 |
17,830 |
16,580 |
15,330 |
14,080 |
12,830 |
11,820 |
10,820 |
9,820 |
8,820 |
7,820 |
47,067 |
142,000 |
144,000 |
21,040 |
18,330 |
17,080 |
15,830 |
14,580 |
13,330 |
12,220 |
11,220 |
10,220 |
9,220 |
8,220 |
48,087 |
144,000 |
146,000 |
21,540 |
18,830 |
17,580 |
16,330 |
15,080 |
13,830 |
12,620 |
11,620 |
10,620 |
9,620 |
8,620 |
49,107 |
146,000 |
148,000 |
22,040 |
19,330 |
18,080 |
16,830 |
15,580 |
14,330 |
13,080 |
12,020 |
11,020 |
10,020 |
9,020 |
50,127 |
148,000 |
150,000 |
22,540 |
19,830 |
18,580 |
17,330 |
16,080 |
14,830 |
13,580 |
12,420 |
11,420 |
10,420 |
9,420 |
51,147 |
150,000 |
152,000 |
23,040 |
20,330 |
19,080 |
17,830 |
16,580 |
15,330 |
14,080 |
12,830 |
11,820 |
10,820 |
9,820 |
52,167 |
152,000 |
154,000 |
23,610 |
20,830 |
19,580 |
18,330 |
17,080 |
15,830 |
14,580 |
13,330 |
12,220 |
11,220 |
10,220 |
53,187 |
154,000 |
156,000 |
24,210 |
21,330 |
20,080 |
18,830 |
17,580 |
16,330 |
15,080 |
13,830 |
12,620 |
11,620 |
10,620 |
54,207 |
156,000 |
158,000 |
24,810 |
21,830 |
20,580 |
19,330 |
18,080 |
16,830 |
15,580 |
14,330 |
13,080 |
12,020 |
11,020 |
55,227 |
158,000 |
160,000 |
25,410 |
22,330 |
21,080 |
19,830 |
18,580 |
17,330 |
16,080 |
14,830 |
13,580 |
12,420 |
11,420 |
56,247 |
160,000 |
162,000 |
26,010 |
22,830 |
21,580 |
20,330 |
19,080 |
17,830 |
16,580 |
15,330 |
14,080 |
12,830 |
11,820 |
57,267 |
162,000 |
164,000 |
26,610 |
23,360 |
22,080 |
20,830 |
19,580 |
18,330 |
17,080 |
15,830 |
14,580 |
13,330 |
12,220 |
58,287 |
164,000 |
166,000 |
27,210 |
23,960 |
22,580 |
21,330 |
20,080 |
18,830 |
17,580 |
16,330 |
15,080 |
13,830 |
12,620 |
59,307 |
166,000 |
168,000 |
27,810 |
24,560 |
23,080 |
21,830 |
20,580 |
19,330 |
18,080 |
16,830 |
15,580 |
14,330 |
13,080 |
60,327 |
168,000 |
170,000 |
28,410 |
25,160 |
23,660 |
22,330 |
21,080 |
19,830 |
18,580 |
17,330 |
16,080 |
14,830 |
13,580 |
61,347 |
170,000 |
172,000 |
29,010 |
25,760 |
24,260 |
22,830 |
21,580 |
20,330 |
19,080 |
17,830 |
16,580 |
15,330 |
14,080 |
62,367 |
172,000 |
174,000 |
29,610 |
26,360 |
24,860 |
23,360 |
22,080 |
20,830 |
19,580 |
18,330 |
17,080 |
15,830 |
14,580 |
63,447 |
174,000 |
176,000 |
30,210 |
26,960 |
25,460 |
23,960 |
22,580 |
21,330 |
20,080 |
18,830 |
17,580 |
16,330 |
15,080 |
64,677 |
176,000 |
178,000 |
30,810 |
27,560 |
26,060 |
24,560 |
23,080 |
21,830 |
20,580 |
19,330 |
18,080 |
16,830 |
15,580 |
65,907 |
178,000 |
180,000 |
31,410 |
28,160 |
26,660 |
25,160 |
23,660 |
22,330 |
21,080 |
19,830 |
18,580 |
17,330 |
16,080 |
67,137 |
180,000 |
182,000 |
32,010 |
28,760 |
27,260 |
25,760 |
24,260 |
22,830 |
21,580 |
20,330 |
19,080 |
17,830 |
16,580 |
68,367 |
182,000 |
184,000 |
32,610 |
29,360 |
27,860 |
26,360 |
24,860 |
23,360 |
22,080 |
20,830 |
19,580 |
18,330 |
17,080 |
69,597 |
184,000 |
186,000 |
33,210 |
29,960 |
28,460 |
26,960 |
25,460 |
23,960 |
22,580 |
21,330 |
20,080 |
18,830 |
17,580 |
70,827 |
186,000 |
188,000 |
33,810 |
30,560 |
29,060 |
27,560 |
26,060 |
24,560 |
23,080 |
21,830 |
20,580 |
19,330 |
18,080 |
72,057 |
188,000 |
190,000 |
34,410 |
31,160 |
29,660 |
28,160 |
26,660 |
25,160 |
23,660 |
22,330 |
21,080 |
19,830 |
18,580 |
73,287 |
190,000 |
192,000 |
35,010 |
31,760 |
30,260 |
28,760 |
27,260 |
25,760 |
24,260 |
22,830 |
21,580 |
20,330 |
19,080 |
74,517 |
192,000 |
194,000 |
35,610 |
32,360 |
30,860 |
29,360 |
27,860 |
26,360 |
24,860 |
23,360 |
22,080 |
20,830 |
19,580 |
75,687 |
194,000 |
196,000 |
36,210 |
32,960 |
31,460 |
29,960 |
28,460 |
26,960 |
25,460 |
23,960 |
22,580 |
21,330 |
20,080 |
76,807 |
196,000 |
198,000 |
36,810 |
33,560 |
32,060 |
30,560 |
29,060 |
27,560 |
26,060 |
24,560 |
23,080 |
21,830 |
20,580 |
77,927 |
198,000 |
200,000 |
37,410 |
34,160 |
32,660 |
31,160 |
29,660 |
28,160 |
26,660 |
25,160 |
23,660 |
22,330 |
21,080 |
79,047 |
その月の社会保険料控除後の給与等の金額 |
甲 |
乙 |
|||||||||||
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 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
200,000円 |
37,710 |
34,460 |
32,960 |
31,460 |
29,960 |
28,460 |
26,960 |
25,460 |
23,960 |
22,580 |
21,330 |
80,167 |
|
200,000円をこえ231,000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等の金額のうち200,000円をこえる金額の30%に相当する金額を加算した金額 |
80,167円に、その月の社会保険料控除後の給与等の金額のうち200,000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 |
円 |
円 |
||
231,000円 |
47,010 |
43,760 |
42,260 |
40,760 |
39,260 |
37,760 |
36,260 |
34,760 |
33,260 |
31,880 |
30,630 |
92,567 |
|
231,000円をこえ298,000円に満たない金額 |
231,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち231,000円をこえる金額の35%に相当する金額を加算した金額 |
92,567円に、その月の社会保険料控除後の給与等の金額のうち231,000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 |
円 |
円 |
||
298,000円 |
70,460 |
67,210 |
65,710 |
64,210 |
62,710 |
61,210 |
59,710 |
58,210 |
56,710 |
55,330 |
54,080 |
122,717 |
|
298,000円をこえ381,000円に満たない金額 |
298,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち298,000円をこえる金額の40%に相当する金額を加算した金額 |
122,717円に、その月の社会保険料控除後の給与等の金額のうち298,000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 |
||
381,000円 |
103,660 |
100,410 |
98,910 |
97,410 |
95,910 |
94,410 |
92,910 |
91,410 |
89,910 |
88,530 |
87,280 |
164,217 |
|
381,000円をこえ548,000円に満たない金額 |
381,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち381,000円をこえる金額の45%に相当する金額を加算した金額 |
164,217円に、その月の社会保険料控除後の給与等の金額のうち381,000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 |
||
548,000円 |
178,810 |
175,560 |
174,060 |
172,560 |
171,060 |
169,560 |
168,060 |
166,560 |
165,060 |
163,680 |
162,430 |
256,067 |
|
548,000円をこえる金額 |
548,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち548,000円をこえる金額の50%に相当する金額を加算した金額 |
256,067円に、その月の社会保険料控除後の給与等の金額のうち548,000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750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750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等の金額 |
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 |
26,600円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
26,600 |
27,000 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
27,000 |
27,400 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
27,400 |
27,800 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
27,800 |
28,200 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
28,200 |
28,600 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
28,600 |
29,000 |
170 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
29,000 |
29,400 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
29,400 |
29,800 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
29,800 |
30,200 |
250 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
30,200 |
30,600 |
280 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
30,600 |
31,000 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
31,000 |
31,400 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
31,400 |
31,800 |
360 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
31,800 |
32,200 |
390 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
32,200 |
32,600 |
420 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
32,600 |
33,000 |
450 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33,000 |
33,400 |
470 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33,400 |
33,800 |
500 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33,800 |
34,200 |
530 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
34,200 |
34,600 |
550 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
34,600 |
35,000 |
580 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
35,000 |
35,400 |
610 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
35,400 |
35,800 |
640 |
210 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
35,800 |
36,200 |
660 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
36,200 |
36,600 |
690 |
270 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
36,600 |
37,000 |
720 |
290 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
37,000 |
37,600 |
760 |
330 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
37,600 |
38,200 |
810 |
370 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
38,200 |
38,800 |
850 |
410 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
38,800 |
39,400 |
900 |
450 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
39,400 |
40,000 |
950 |
490 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
40,000 |
40,600 |
1,000 |
530 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
40,600 |
41,200 |
1,050 |
570 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
41,200 |
41,800 |
1,090 |
610 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
41,800 |
42,400 |
1,140 |
650 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
42,400 |
43,000 |
1,190 |
690 |
270 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
43,000 |
43,600 |
1,240 |
740 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
43,600 |
44,200 |
1,290 |
790 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
44,200 |
44,800 |
1,330 |
830 |
390 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
44,800 |
45,400 |
1,380 |
880 |
430 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
45,400 |
46,000 |
1,430 |
930 |
470 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
46,000 |
46,600 |
1,480 |
980 |
510 |
90 |
0 |
0 |
0 |
0 |
0 |
0 |
46,600 |
47,200 |
1,530 |
1,030 |
550 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
47,200 |
47,800 |
1,570 |
1,070 |
590 |
170 |
0 |
0 |
0 |
0 |
0 |
0 |
47,800 |
48,400 |
1,620 |
1,120 |
640 |
210 |
0 |
0 |
0 |
0 |
0 |
0 |
48,400 |
49,000 |
1,670 |
1,170 |
680 |
250 |
0 |
0 |
0 |
0 |
0 |
0 |
49,000 |
49,600 |
1,720 |
1,220 |
720 |
290 |
0 |
0 |
0 |
0 |
0 |
0 |
49,600 |
50,200 |
1,770 |
1,270 |
770 |
330 |
0 |
0 |
0 |
0 |
0 |
0 |
50,200 |
50,800 |
1,810 |
1,310 |
810 |
370 |
0 |
0 |
0 |
0 |
0 |
0 |
50,800 |
51,400 |
1,860 |
1,360 |
860 |
410 |
0 |
0 |
0 |
0 |
0 |
0 |
その月の社会保険料控除後の給与等の金額 |
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 |
51,400 |
52,000 |
1,910 |
1,410 |
910 |
460 |
30 |
0 |
0 |
0 |
0 |
0 |
52,000 |
52,600 |
1,960 |
1,460 |
960 |
500 |
70 |
0 |
0 |
0 |
0 |
0 |
52,600 |
53,200 |
2,010 |
1,510 |
1,010 |
540 |
110 |
0 |
0 |
0 |
0 |
0 |
53,200 |
53,800 |
2,060 |
1,560 |
1,060 |
580 |
150 |
0 |
0 |
0 |
0 |
0 |
53,800 |
54,400 |
2,110 |
1,610 |
1,110 |
630 |
200 |
0 |
0 |
0 |
0 |
0 |
54,400 |
55,000 |
2,160 |
1,660 |
1,160 |
670 |
250 |
0 |
0 |
0 |
0 |
0 |
55,000 |
56,000 |
2,240 |
1,740 |
1,240 |
740 |
310 |
0 |
0 |
0 |
0 |
0 |
56,000 |
57,000 |
2,330 |
1,830 |
1,330 |
830 |
380 |
0 |
0 |
0 |
0 |
0 |
57,000 |
58,000 |
2,440 |
1,920 |
1,420 |
920 |
460 |
40 |
0 |
0 |
0 |
0 |
58,000 |
59,000 |
2,570 |
2,010 |
1,510 |
1,010 |
540 |
110 |
0 |
0 |
0 |
0 |
59,000 |
60,000 |
2,710 |
2,100 |
1,600 |
1,100 |
610 |
190 |
0 |
0 |
0 |
0 |
60,000 |
61,000 |
2,840 |
2,190 |
1,690 |
1,190 |
690 |
260 |
0 |
0 |
0 |
0 |
61,000 |
62,000 |
2,980 |
2,280 |
1,780 |
1,280 |
780 |
340 |
0 |
0 |
0 |
0 |
62,000 |
63,000 |
3,110 |
2,370 |
1,870 |
1,370 |
870 |
420 |
0 |
0 |
0 |
0 |
63,000 |
64,000 |
3,250 |
2,500 |
1,960 |
1,460 |
960 |
490 |
70 |
0 |
0 |
0 |
64,000 |
65,000 |
3,380 |
2,630 |
2,050 |
1,550 |
1,050 |
570 |
150 |
0 |
0 |
0 |
65,000 |
66,000 |
3,520 |
2,770 |
2,140 |
1,640 |
1,140 |
650 |
220 |
0 |
0 |
0 |
66,000 |
67,000 |
3,650 |
2,900 |
2,230 |
1,730 |
1,230 |
730 |
300 |
0 |
0 |
0 |
67,000 |
68,000 |
3,790 |
3,040 |
2,320 |
1,820 |
1,320 |
820 |
380 |
0 |
0 |
0 |
68,000 |
69,000 |
3,920 |
3,170 |
2,420 |
1,910 |
1,410 |
910 |
450 |
30 |
0 |
0 |
69,000 |
70,000 |
4,060 |
3,310 |
2,560 |
2,000 |
1,500 |
1,000 |
530 |
100 |
0 |
0 |
70,000 |
71,000 |
4,200 |
3,450 |
2,700 |
2,090 |
1,590 |
1,090 |
610 |
180 |
0 |
0 |
71,000 |
72,000 |
4,350 |
3,600 |
2,850 |
2,190 |
1,690 |
1,190 |
690 |
270 |
0 |
0 |
72,000 |
73,000 |
4,500 |
3,750 |
3,000 |
2,290 |
1,790 |
1,290 |
790 |
350 |
0 |
0 |
73,000 |
74,000 |
4,650 |
3,900 |
3,150 |
2,400 |
1,890 |
1,390 |
890 |
440 |
10 |
0 |
74,000 |
75,000 |
4,800 |
4,050 |
3,300 |
2,550 |
1,990 |
1,490 |
990 |
520 |
100 |
0 |
75,000 |
76,000 |
4,950 |
4,200 |
3,450 |
2,700 |
2,090 |
1,590 |
1,090 |
610 |
180 |
0 |
76,000 |
77,000 |
5,100 |
4,350 |
3,600 |
2,850 |
2,190 |
1,690 |
1,190 |
690 |
270 |
0 |
77,000 |
78,000 |
5,250 |
4,500 |
3,750 |
3,000 |
2,290 |
1,790 |
1,290 |
790 |
350 |
0 |
78,000 |
79,000 |
5,400 |
4,650 |
3,900 |
3,150 |
2,400 |
1,890 |
1,390 |
890 |
440 |
10 |
79,000 |
80,000 |
5,550 |
4,800 |
4,050 |
3,300 |
2,550 |
1,990 |
1,490 |
990 |
520 |
100 |
80,000 |
81,000 |
5,700 |
4,950 |
4,200 |
3,450 |
2,700 |
2,090 |
1,590 |
1,090 |
610 |
180 |
81,000 |
82,000 |
5,850 |
5,100 |
4,350 |
3,600 |
2,850 |
2,190 |
1,690 |
1,190 |
690 |
270 |
82,000 |
83,000 |
6,000 |
5,250 |
4,500 |
3,750 |
3,000 |
2,290 |
1,790 |
1,290 |
790 |
350 |
83,000 |
84,000 |
6,160 |
5,400 |
4,650 |
3,900 |
3,150 |
2,400 |
1,890 |
1,390 |
890 |
440 |
84,000 |
85,000 |
6,360 |
5,550 |
4,800 |
4,050 |
3,300 |
2,550 |
1,990 |
1,490 |
990 |
520 |
85,000 |
86,500 |
6,610 |
5,740 |
4,990 |
4,240 |
3,490 |
2,740 |
2,120 |
1,620 |
1,120 |
630 |
86,500 |
88,000 |
6,910 |
5,960 |
5,210 |
4,460 |
3,710 |
2,960 |
2,270 |
1,770 |
1,270 |
770 |
88,000 |
89,500 |
7,210 |
6,210 |
5,440 |
4,690 |
3,940 |
3,190 |
2,440 |
1,920 |
1,420 |
920 |
89,500 |
91,000 |
7,510 |
6,510 |
5,660 |
4,910 |
4,160 |
3,410 |
2,660 |
2,070 |
1,570 |
1,070 |
91,000 |
92,500 |
7,810 |
6,810 |
5,890 |
5,140 |
4,390 |
3,640 |
2,890 |
2,220 |
1,720 |
1,220 |
92,500 |
94,000 |
8,110 |
7,110 |
6,110 |
5,360 |
4,610 |
3,860 |
3,110 |
2,370 |
1,870 |
1,370 |
94,000 |
95,500 |
8,410 |
7,410 |
6,410 |
5,590 |
4,840 |
4,090 |
3,340 |
2,590 |
2,020 |
1,520 |
95,500 |
97,000 |
8,710 |
7,710 |
6,710 |
5,810 |
5,060 |
4,310 |
3,560 |
2,810 |
2,170 |
1,670 |
97,000 |
98,500 |
9,010 |
8,010 |
7,010 |
6,040 |
5,290 |
4,540 |
3,790 |
3,040 |
2,320 |
1,820 |
98,500 |
100,000 |
9,310 |
8,310 |
7,310 |
6,310 |
5,510 |
4,760 |
4,010 |
3,260 |
2,510 |
1,970 |
100,000 |
101,500 |
9,610 |
8,610 |
7,610 |
6,610 |
5,740 |
4,990 |
4,240 |
3,490 |
2,740 |
2,120 |
101,500 |
103,000 |
9,910 |
8,910 |
7,910 |
6,910 |
5,960 |
5,210 |
4,460 |
3,710 |
2,960 |
2,270 |
103,000 |
104,500 |
10,210 |
9,210 |
8,210 |
7,210 |
6,210 |
5,440 |
4,690 |
3,940 |
3,190 |
2,440 |
104,500 |
106,000 |
10,510 |
9,510 |
8,510 |
7,510 |
6,510 |
5,660 |
4,910 |
4,160 |
3,410 |
2,660 |
その月の社会保険料控除後の給与等の金額 |
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 |
106,000 |
107,500 |
10,810 |
9,810 |
8,810 |
7,810 |
6,810 |
5,890 |
5,140 |
4,390 |
3,640 |
2,890 |
107,500 |
109,000 |
11,110 |
10,110 |
9,110 |
8,110 |
7,110 |
6,110 |
5,360 |
4,610 |
3,860 |
3,110 |
109,000 |
110,500 |
11,410 |
10,410 |
9,410 |
8,410 |
7,410 |
6,410 |
5,590 |
4,840 |
4,090 |
3,340 |
110,500 |
112,000 |
11,710 |
10,710 |
9,710 |
8,710 |
7,710 |
6,710 |
5,810 |
5,060 |
4,310 |
3,560 |
112,000 |
113,500 |
12,010 |
11,010 |
10,010 |
9,010 |
8,010 |
7,010 |
6,040 |
5,290 |
4,540 |
3,790 |
113,500 |
115,000 |
12,310 |
11,310 |
10,310 |
9,310 |
8,310 |
7,310 |
6,310 |
5,510 |
4,760 |
4,010 |
115,000 |
116,500 |
12,610 |
11,610 |
10,610 |
9,610 |
8,610 |
7,610 |
6,610 |
5,740 |
4,990 |
4,240 |
116,500 |
118,000 |
12,940 |
11,910 |
10,910 |
9,910 |
8,910 |
7,910 |
6,910 |
5,960 |
5,210 |
4,460 |
118,000 |
119,500 |
13,310 |
12,210 |
11,210 |
10,210 |
9,210 |
8,210 |
7,210 |
6,210 |
5,440 |
4,690 |
119,500 |
121,000 |
13,690 |
12,510 |
11,510 |
10,510 |
9,510 |
8,510 |
7,510 |
6,510 |
5,660 |
4,910 |
121,000 |
122,500 |
14,060 |
12,810 |
11,810 |
10,810 |
9,810 |
8,810 |
7,810 |
6,810 |
5,890 |
5,140 |
122,500 |
124,000 |
14,440 |
13,190 |
12,110 |
11,110 |
10,110 |
9,110 |
8,110 |
7,110 |
6,110 |
5,360 |
124,000 |
125,500 |
14,810 |
13,560 |
12,410 |
11,410 |
10,410 |
9,410 |
8,410 |
7,410 |
6,410 |
5,590 |
125,500 |
127,000 |
15,190 |
13,940 |
12,710 |
11,710 |
10,710 |
9,710 |
8,710 |
7,710 |
6,710 |
5,810 |
127,000 |
128,500 |
15,560 |
14,310 |
13,060 |
12,010 |
11,010 |
10,010 |
9,010 |
8,010 |
7,010 |
6,040 |
128,500 |
130,000 |
15,940 |
14,690 |
13,440 |
12,310 |
11,310 |
10,310 |
9,310 |
8,310 |
7,310 |
6,310 |
130,000 |
132,000 |
16,370 |
15,120 |
13,870 |
12,660 |
11,660 |
10,660 |
9,660 |
8,660 |
7,660 |
6,660 |
132,000 |
134,000 |
16,870 |
15,620 |
14,370 |
13,120 |
12,060 |
11,060 |
10,060 |
9,060 |
8,060 |
7,060 |
134,000 |
136,000 |
17,370 |
16,120 |
14,870 |
13,620 |
12,460 |
11,460 |
10,460 |
9,460 |
8,460 |
7,460 |
136,000 |
138,000 |
17,870 |
16,620 |
15,370 |
14,120 |
12,870 |
11,860 |
10,860 |
9,860 |
8,860 |
7,860 |
138,000 |
140,000 |
18,370 |
17,120 |
15,870 |
14,620 |
13,370 |
12,260 |
11,260 |
10,260 |
9,260 |
8,260 |
140,000 |
142,000 |
18,870 |
17,620 |
16,370 |
15,120 |
13,870 |
12,660 |
11,660 |
10,660 |
9,660 |
8,660 |
142,000 |
144,000 |
19,370 |
18,120 |
16,870 |
15,620 |
14,370 |
13,120 |
12,060 |
11,060 |
10,060 |
9,060 |
144,000 |
146,000 |
19,870 |
18,620 |
17,370 |
16,120 |
14,870 |
13,620 |
12,460 |
11,460 |
10,460 |
9,460 |
146,000 |
148,000 |
20,370 |
19,120 |
17,870 |
16,620 |
15,370 |
14,120 |
12,870 |
11,860 |
10,860 |
9,860 |
148,000 |
150,000 |
20,870 |
19,620 |
18,370 |
17,120 |
15,870 |
14,620 |
13,370 |
12,260 |
11,260 |
10,260 |
150,000 |
152,000 |
21,370 |
20,120 |
18,870 |
17,620 |
16,370 |
15,120 |
13,870 |
12,660 |
11,660 |
10,660 |
152,000 |
154,000 |
21,870 |
20,620 |
19,370 |
18,120 |
16,870 |
15,620 |
14,370 |
13,120 |
12,060 |
11,060 |
154,000 |
156,000 |
22,370 |
21,120 |
19,870 |
18,620 |
17,370 |
16,120 |
14,870 |
13,620 |
12,460 |
11,460 |
156,000 |
158,000 |
22,870 |
21,620 |
20,370 |
19,120 |
17,870 |
16,620 |
15,370 |
14,120 |
12,870 |
11,860 |
158,000 |
160,000 |
23,410 |
22,120 |
20,870 |
19,620 |
18,370 |
17,120 |
15,870 |
14,620 |
13,370 |
12,260 |
160,000 |
162,000 |
24,010 |
22,620 |
21,370 |
20,120 |
18,870 |
17,620 |
16,370 |
15,120 |
13,870 |
12,660 |
162,000 |
164,000 |
24,610 |
23,120 |
21,870 |
20,620 |
19,370 |
18,120 |
16,870 |
15,620 |
14,370 |
13,120 |
164,000 |
166,000 |
25,210 |
23,710 |
22,370 |
21,120 |
19,870 |
18,620 |
17,370 |
16,120 |
14,870 |
13,620 |
166,000 |
168,000 |
25,810 |
24,310 |
22,870 |
21,620 |
20,370 |
19,120 |
17,870 |
16,620 |
15,370 |
14,120 |
168,000 |
170,000 |
26,410 |
24,910 |
23,410 |
22,120 |
20,870 |
19,620 |
18,370 |
17,120 |
15,870 |
14,620 |
170,000 |
172,000 |
27,010 |
25,510 |
24,010 |
22,620 |
21,370 |
20,120 |
18,870 |
17,620 |
16,370 |
15,120 |
172,000 |
174,000 |
27,610 |
26,110 |
24,610 |
23,120 |
21,870 |
20,620 |
19,370 |
18,120 |
16,870 |
15,620 |
174,000 |
176,000 |
28,210 |
26,710 |
25,210 |
23,710 |
22,370 |
21,120 |
19,870 |
18,620 |
17,370 |
16,120 |
176,000 |
178,000 |
28,810 |
27,310 |
25,810 |
24,310 |
22,870 |
21,620 |
20,370 |
19,120 |
17,870 |
16,620 |
178,000 |
180,000 |
29,410 |
27,910 |
26,410 |
24,910 |
23,410 |
22,120 |
20,870 |
19,620 |
18,370 |
17,120 |
180,000 |
182,000 |
30,010 |
28,510 |
27,010 |
25,510 |
24,010 |
22,620 |
21,370 |
20,120 |
18,870 |
17,620 |
182,000 |
184,000 |
30,610 |
29,110 |
27,610 |
26,110 |
24,610 |
23,120 |
21,870 |
20,620 |
19,370 |
18,120 |
184,000 |
186,000 |
31,210 |
29,710 |
28,210 |
26,710 |
25,210 |
23,710 |
22,370 |
21,120 |
19,870 |
18,620 |
186,000 |
188,000 |
31,810 |
30,310 |
28,810 |
27,310 |
25,810 |
24,310 |
22,870 |
21,620 |
20,370 |
19,120 |
188,000 |
190,000 |
32,410 |
30,910 |
29,410 |
27,910 |
26,410 |
24,910 |
23,410 |
22,120 |
20,870 |
19,620 |
190,000 |
192,000 |
33,010 |
31,510 |
30,010 |
28,510 |
27,010 |
25,510 |
24,010 |
22,620 |
21,370 |
20,120 |
192,000 |
194,000 |
33,610 |
32,110 |
30,610 |
29,110 |
27,610 |
26,110 |
24,610 |
23,120 |
21,870 |
20,620 |
194,000 |
196,000 |
34,210 |
32,710 |
31,210 |
29,710 |
28,210 |
26,710 |
25,210 |
23,710 |
22,370 |
21,120 |
196,000 |
198,000 |
34,810 |
33,310 |
31,810 |
30,310 |
28,810 |
27,310 |
25,810 |
24,310 |
22,870 |
21,620 |
その月の社会保険料控除後の給与等の金額 |
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 |
198,000 |
200,000 |
35,410 |
33,910 |
32,410 |
30,910 |
29,410 |
27,910 |
26,410 |
24,910 |
23,410 |
22,120 |
200,000円 |
35,710 |
34,210 |
32,710 |
31,210 |
29,710 |
28,210 |
26,710 |
25,210 |
23,710 |
22,370 |
|
200,000円をこえ231,000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等の金額のうち200,000円をこえる金額の30%に相当する金額を加算した金額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
231,000円 |
45,010 |
43,510 |
42,010 |
40,510 |
39,010 |
37,510 |
36,010 |
34,510 |
33,010 |
31,670 |
|
231,000円をこえ298,000円に満たない金額 |
231,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち231,000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 |
||
298,000円 |
68,460 |
66,960 |
65,460 |
63,960 |
62,460 |
60,960 |
59,460 |
57,960 |
56,460 |
55,120 |
|
298,000円をこえ381,000円に満たない金額 |
298,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち298,000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 |
||
381,000円 |
101,660 |
100,160 |
98,660 |
97,160 |
95,660 |
94,160 |
92,660 |
91,160 |
89,660 |
88,320 |
|
381,000円をこえ548,000円に満たない金額 |
381,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち381,000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 |
||
548,000円 |
176,810 |
175,310 |
173,810 |
172,310 |
170,810 |
169,310 |
167,810 |
166,310 |
164,810 |
163,470 |
|
548,000円をこえる金額 |
548,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち548,000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750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等の金額 |
甲 |
乙 |
丙 |
|||||||||||
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 |
税額 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
640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等の金額の6%に相当する金額 |
0 |
|
640 |
650 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
47 |
0 |
650 |
660 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
48 |
0 |
660 |
670 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
48 |
0 |
670 |
680 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
50 |
0 |
680 |
690 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
51 |
0 |
690 |
700 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
51 |
0 |
700 |
710 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
53 |
0 |
710 |
720 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
53 |
0 |
720 |
730 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
54 |
0 |
730 |
740 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
55 |
0 |
740 |
750 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
56 |
0 |
750 |
760 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
57 |
0 |
760 |
770 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
57 |
0 |
770 |
780 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
59 |
0 |
780 |
790 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
60 |
0 |
790 |
800 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
60 |
0 |
800 |
810 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
62 |
0 |
810 |
820 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
62 |
0 |
820 |
830 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
64 |
0 |
830 |
840 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
66 |
0 |
840 |
850 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
67 |
0 |
850 |
860 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
69 |
0 |
860 |
870 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
71 |
0 |
870 |
880 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
73 |
0 |
880 |
890 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
74 |
0 |
890 |
900 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
76 |
0 |
900 |
910 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
78 |
0 |
910 |
920 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
80 |
0 |
920 |
940 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
83 |
0 |
940 |
960 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
86 |
0 |
960 |
980 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
90 |
0 |
980 |
1,000 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
95 |
0 |
1,000 |
1,020 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
98 |
0 |
1,020 |
1,040 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
103 |
0 |
1,040 |
1,060 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
106 |
0 |
1,060 |
1,080 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
109 |
0 |
1,080 |
1,100 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
114 |
0 |
1,100 |
1,120 |
35 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
117 |
0 |
1,120 |
1,140 |
35 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
122 |
0 |
1,140 |
1,160 |
40 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
125 |
0 |
1,160 |
1,180 |
40 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
128 |
0 |
1,180 |
1,200 |
40 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
133 |
0 |
1,200 |
1,220 |
45 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
137 |
0 |
1,220 |
1,240 |
45 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
142 |
0 |
1,240 |
1,260 |
45 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
146 |
0 |
その日の社会保険料控除後の給与等の金額 |
甲 |
乙 |
丙 |
|||||||||||
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 |
税額 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,260 |
1,280 |
50 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
150 |
0 |
1,280 |
1,300 |
50 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
155 |
0 |
1,300 |
1,320 |
50 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
161 |
0 |
1,320 |
1,340 |
55 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
168 |
0 |
1,340 |
1,360 |
55 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
174 |
0 |
1,360 |
1,380 |
55 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
180 |
0 |
1,380 |
1,400 |
60 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
187 |
0 |
1,400 |
1,420 |
60 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
193 |
0 |
1,420 |
1,440 |
60 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
200 |
0 |
1,440 |
1,460 |
65 |
25 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
206 |
0 |
1,460 |
1,480 |
65 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
212 |
0 |
1,480 |
1,500 |
65 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
219 |
0 |
1,500 |
1,520 |
70 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
225 |
0 |
1,520 |
1,540 |
70 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
232 |
0 |
1,540 |
1,560 |
70 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
238 |
0 |
1,560 |
1,600 |
75 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
244 |
0 |
1,600 |
1,640 |
75 |
40 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
257 |
0 |
1,640 |
1,680 |
80 |
45 |
25 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
269 |
0 |
1,680 |
1,720 |
85 |
45 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
292 |
0 |
1,720 |
1,760 |
90 |
50 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
303 |
0 |
1,760 |
1,800 |
95 |
55 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
315 |
0 |
1,800 |
1,840 |
100 |
55 |
40 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
331 |
0 |
1,840 |
1,880 |
105 |
60 |
45 |
25 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
346 |
0 |
1,880 |
1,920 |
110 |
65 |
45 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
361 |
0 |
1,920 |
1,960 |
115 |
65 |
50 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
376 |
0 |
1,960 |
2,000 |
120 |
70 |
55 |
40 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
391 |
0 |
2,000 |
2,040 |
130 |
75 |
60 |
40 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
406 |
0 |
2,040 |
2,080 |
135 |
80 |
60 |
45 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
421 |
2 |
2,080 |
2,120 |
140 |
85 |
65 |
50 |
30 |
15 |
5 |
0 |
0 |
0 |
0 |
436 |
5 |
2,120 |
2,160 |
145 |
90 |
70 |
50 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
451 |
7 |
2,160 |
2,200 |
150 |
95 |
70 |
55 |
40 |
25 |
10 |
0 |
0 |
0 |
0 |
465 |
10 |
2,200 |
2,240 |
155 |
100 |
75 |
60 |
40 |
25 |
10 |
0 |
0 |
0 |
0 |
480 |
13 |
2,240 |
2,280 |
160 |
105 |
80 |
65 |
45 |
30 |
15 |
0 |
0 |
0 |
0 |
494 |
16 |
2,280 |
2,320 |
165 |
110 |
85 |
65 |
50 |
35 |
20 |
5 |
0 |
0 |
0 |
509 |
18 |
2,320 |
2,360 |
170 |
115 |
90 |
70 |
55 |
35 |
20 |
5 |
0 |
0 |
0 |
523 |
21 |
2,360 |
2,400 |
175 |
125 |
100 |
75 |
55 |
40 |
25 |
10 |
0 |
0 |
0 |
536 |
24 |
2,400 |
2,440 |
185 |
130 |
105 |
80 |
60 |
45 |
30 |
15 |
0 |
0 |
0 |
548 |
27 |
2,440 |
2,480 |
190 |
135 |
110 |
85 |
65 |
50 |
30 |
15 |
5 |
0 |
0 |
564 |
29 |
2,480 |
2,520 |
195 |
140 |
115 |
90 |
70 |
55 |
35 |
20 |
5 |
0 |
0 |
581 |
32 |
2,520 |
2,560 |
200 |
145 |
120 |
95 |
75 |
55 |
40 |
25 |
10 |
0 |
0 |
597 |
36 |
2,560 |
2,600 |
210 |
155 |
130 |
105 |
75 |
60 |
45 |
25 |
15 |
0 |
0 |
614 |
40 |
2,600 |
2,640 |
215 |
160 |
135 |
110 |
85 |
65 |
50 |
30 |
15 |
0 |
0 |
630 |
43 |
2,640 |
2,680 |
225 |
165 |
140 |
115 |
90 |
70 |
50 |
35 |
20 |
5 |
0 |
646 |
47 |
2,680 |
2,720 |
230 |
170 |
145 |
120 |
95 |
75 |
55 |
40 |
25 |
10 |
0 |
663 |
50 |
2,720 |
2,760 |
240 |
175 |
150 |
125 |
100 |
75 |
60 |
45 |
25 |
15 |
0 |
679 |
54 |
2,760 |
2,800 |
250 |
185 |
160 |
135 |
110 |
85 |
65 |
45 |
30 |
15 |
0 |
696 |
58 |
2,800 |
2,860 |
260 |
190 |
165 |
140 |
115 |
90 |
70 |
50 |
35 |
20 |
5 |
712 |
61 |
2,860 |
2,920 |
270 |
200 |
175 |
150 |
125 |
100 |
75 |
60 |
40 |
25 |
10 |
737 |
67 |
2,920 |
2,980 |
280 |
210 |
185 |
160 |
135 |
110 |
85 |
65 |
50 |
30 |
15 |
761 |
72 |
2,980 |
3,040 |
295 |
220 |
190 |
165 |
140 |
115 |
90 |
70 |
55 |
35 |
20 |
786 |
77 |
その日の社会保険料控除後の給与等の金額 |
甲 |
乙 |
丙 |
|||||||||||
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 |
税額 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
3,040 |
3,100 |
305 |
235 |
200 |
175 |
150 |
125 |
100 |
75 |
60 |
45 |
25 |
810 |
83 |
3,100 |
3,160 |
320 |
245 |
210 |
185 |
160 |
135 |
110 |
85 |
65 |
50 |
30 |
835 |
88 |
3,160 |
3,220 |
330 |
255 |
225 |
195 |
170 |
145 |
120 |
95 |
70 |
55 |
40 |
860 |
94 |
3,220 |
3,280 |
340 |
270 |
235 |
205 |
180 |
155 |
130 |
105 |
80 |
60 |
45 |
884 |
99 |
3,280 |
3,340 |
355 |
280 |
250 |
215 |
185 |
160 |
135 |
110 |
85 |
65 |
50 |
909 |
105 |
3,340 |
3,400 |
365 |
295 |
260 |
225 |
195 |
170 |
145 |
120 |
95 |
75 |
55 |
934 |
113 |
3,400 |
3,460 |
380 |
305 |
270 |
240 |
205 |
180 |
155 |
130 |
105 |
80 |
60 |
962 |
122 |
3,460 |
3,520 |
390 |
315 |
285 |
250 |
215 |
190 |
165 |
140 |
115 |
90 |
70 |
989 |
131 |
3,520 |
3,580 |
400 |
330 |
295 |
265 |
230 |
200 |
175 |
150 |
125 |
100 |
75 |
1,018 |
140 |
3,580 |
3,640 |
415 |
340 |
310 |
275 |
240 |
210 |
180 |
155 |
130 |
105 |
80 |
1,045 |
149 |
3,640 |
3,700 |
425 |
355 |
320 |
285 |
255 |
220 |
190 |
165 |
140 |
115 |
90 |
1,073 |
158 |
3,700 |
3,760 |
440 |
365 |
330 |
300 |
265 |
230 |
200 |
175 |
150 |
125 |
100 |
1,100 |
167 |
3,760 |
3,820 |
455 |
375 |
345 |
310 |
275 |
245 |
210 |
185 |
160 |
135 |
110 |
1,128 |
176 |
3,820 |
3,880 |
470 |
390 |
355 |
325 |
290 |
255 |
220 |
195 |
170 |
145 |
120 |
1,155 |
185 |
3,880 |
3,940 |
485 |
400 |
370 |
335 |
300 |
270 |
235 |
200 |
175 |
150 |
125 |
1,183 |
194 |
3,940 |
4,000 |
500 |
415 |
380 |
345 |
315 |
280 |
245 |
215 |
185 |
160 |
135 |
1,210 |
203 |
4,000 |
4,060 |
515 |
425 |
390 |
360 |
325 |
290 |
260 |
225 |
195 |
170 |
145 |
1,238 |
212 |
4,060 |
4,120 |
530 |
440 |
405 |
370 |
335 |
305 |
270 |
235 |
205 |
180 |
155 |
1,265 |
221 |
4,120 |
4,180 |
545 |
455 |
415 |
385 |
350 |
315 |
280 |
250 |
215 |
190 |
165 |
1,294 |
230 |
4,180 |
4,240 |
560 |
470 |
430 |
395 |
360 |
330 |
295 |
260 |
230 |
195 |
170 |
1,321 |
239 |
4,240 |
4,300 |
575 |
485 |
445 |
405 |
375 |
340 |
305 |
275 |
240 |
205 |
180 |
1,349 |
248 |
4,300 |
4,360 |
590 |
500 |
460 |
420 |
385 |
350 |
320 |
285 |
250 |
220 |
190 |
1,376 |
257 |
4,360 |
4,420 |
605 |
515 |
475 |
430 |
395 |
365 |
330 |
295 |
265 |
230 |
200 |
1,404 |
266 |
4,420 |
4,480 |
620 |
530 |
490 |
445 |
410 |
375 |
340 |
310 |
275 |
240 |
210 |
1,434 |
275 |
4,480 |
4,540 |
635 |
545 |
505 |
460 |
420 |
390 |
355 |
320 |
290 |
255 |
220 |
1,468 |
286 |
4,540 |
4,600 |
650 |
560 |
520 |
475 |
435 |
400 |
365 |
335 |
300 |
265 |
235 |
1,502 |
298 |
4,600 |
4,660 |
665 |
575 |
535 |
490 |
450 |
410 |
380 |
345 |
310 |
280 |
245 |
1,535 |
310 |
4,660 |
4,740 |
685 |
595 |
550 |
510 |
470 |
425 |
390 |
360 |
325 |
290 |
260 |
1,565 |
322 |
4,740 |
4,820 |
705 |
615 |
570 |
530 |
490 |
445 |
410 |
375 |
340 |
310 |
275 |
1,607 |
338 |
4,820 |
4,900 |
725 |
635 |
590 |
550 |
510 |
465 |
425 |
390 |
360 |
325 |
290 |
1,648 |
354 |
4,900 |
4,980 |
745 |
655 |
610 |
570 |
530 |
485 |
445 |
405 |
375 |
340 |
305 |
1,688 |
370 |
4,980 |
5,060 |
765 |
675 |
630 |
590 |
550 |
505 |
465 |
425 |
390 |
355 |
325 |
1,729 |
386 |
5,060 |
5,140 |
785 |
695 |
650 |
610 |
570 |
525 |
485 |
440 |
405 |
370 |
340 |
1,769 |
402 |
5,140 |
5,220 |
810 |
715 |
670 |
630 |
590 |
545 |
505 |
460 |
420 |
390 |
355 |
1,811 |
418 |
5,220 |
5,300 |
835 |
735 |
690 |
650 |
610 |
565 |
525 |
480 |
440 |
405 |
370 |
1,852 |
434 |
5,300 |
5,380 |
860 |
755 |
710 |
670 |
630 |
585 |
545 |
500 |
460 |
420 |
385 |
1,892 |
450 |
5,380 |
5,460 |
880 |
775 |
730 |
690 |
650 |
605 |
565 |
520 |
480 |
440 |
405 |
1,933 |
466 |
5,460 |
5,540 |
905 |
795 |
750 |
710 |
670 |
625 |
585 |
540 |
500 |
460 |
420 |
1,973 |
482 |
5,540 |
5,620 |
930 |
820 |
770 |
730 |
690 |
645 |
605 |
560 |
520 |
480 |
435 |
2,015 |
498 |
5,620 |
5,700 |
955 |
845 |
795 |
750 |
710 |
665 |
625 |
580 |
540 |
500 |
455 |
2,056 |
514 |
5,700 |
5,780 |
980 |
870 |
820 |
770 |
730 |
685 |
645 |
600 |
560 |
520 |
475 |
2,096 |
530 |
5,780 |
5,860 |
1,000 |
895 |
845 |
795 |
750 |
705 |
665 |
620 |
580 |
540 |
495 |
2,144 |
546 |
5,860 |
5,940 |
1,025 |
915 |
865 |
815 |
770 |
725 |
685 |
640 |
600 |
560 |
515 |
2,192 |
562 |
5,940 |
6,020 |
1,050 |
940 |
890 |
840 |
790 |
745 |
705 |
660 |
620 |
580 |
535 |
2,242 |
578 |
6,020 |
6,100 |
1,075 |
965 |
915 |
865 |
815 |
765 |
725 |
680 |
640 |
600 |
555 |
2,291 |
598 |
6,100 |
6,180 |
1,100 |
990 |
940 |
890 |
840 |
790 |
745 |
700 |
660 |
620 |
575 |
2,340 |
618 |
6,180 |
6,260 |
1,120 |
1,015 |
965 |
915 |
865 |
815 |
765 |
720 |
680 |
640 |
595 |
2,390 |
638 |
6,260 |
6,340 |
1,145 |
1,035 |
985 |
935 |
885 |
835 |
785 |
740 |
700 |
660 |
615 |
2,438 |
658 |
6,340 |
6,420 |
1,170 |
1,060 |
1,010 |
960 |
910 |
860 |
810 |
760 |
720 |
680 |
635 |
2,488 |
678 |
6,420 |
6,500 |
1,195 |
1,085 |
1,035 |
985 |
935 |
885 |
835 |
785 |
740 |
700 |
655 |
2,533 |
698 |
その日の社会保険料控除後の給与等の金額 |
甲 |
乙 |
丙 |
|||||||||||
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 |
税額 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
6,500円 |
1,205 |
1,095 |
1,045 |
995 |
945 |
895 |
845 |
795 |
750 |
710 |
665 |
2,578 |
718 |
|
6,500円をこえ7,700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等の金額のうち6,500円をこえる金額の30%に相当する金額を加算した金額 |
2,578円に、その日の社会保険料控除後の給与等の金額のうち6,500円をこえる金額の40%に相当する金額を加算した金額 |
718円に、その日の社会保険料控除後の給与等の金額のうち6,500円をこえる金額の30%に相当する金額を加算した金額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
7,700円 |
1,565 |
1,455 |
1,405 |
1,355 |
1,305 |
1,255 |
1,205 |
1,155 |
1,110 |
1,070 |
1,025 |
3,058 |
1,078 |
|
7,700円をこえ9,920円に満たない金額 |
7,700円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち7,700円をこえる金額の35%に相当する金額を加算した金額 |
3,058円に、その日の社会保険料控除後の給与等の金額のうち7,700円をこえる金額の45%に相当する金額を加算した金額 |
1,078円に、その日の社会保険料控除後の給与等の金額のうち7,700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 |
||
9,920円 |
2,340 |
2,230 |
2,180 |
2,130 |
2,080 |
2,030 |
1,980 |
1,930 |
1,885 |
1,845 |
1,800 |
4,057 |
1,855 |
|
9,920円をこえ12,700円に満たない金額 |
9,920円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち9,920円をこえる金額の40%に相当する金額を加算した金額 |
4,057円に、その日の社会保険料控除後の給与等の金額のうち9,920円をこえる金額の50%に相当する金額を加算した金額 |
1,855円に、その日の社会保険料控除後の給与等の金額のうち9,920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 |
||
12,700円 |
3,450 |
3,340 |
3,290 |
3,240 |
3,190 |
3,140 |
3,090 |
3,040 |
2,995 |
2,955 |
2,910 |
5,447 |
2,967 |
|
12,700円をこえ18,250円に満たない金額 |
12,700円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち12,700円をこえる金額の45%に相当する金額を加算した金額 |
5,447円に、その日の社会保険料控除後の給与等の金額のうち12,700円をこえる金額の55%に相当する金額を加算した金額 |
2,967円に、その日の社会保険料控除後の給与等の金額のうち12,700円をこえる金額の45%に相当する金額を加算した金額 |
その日の社会保険料控除後の給与等の金額 |
甲 |
乙 |
丙 |
|||||||||||
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 |
税額 |
税額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
18,250円 |
5,945 |
5,835 |
5,785 |
5,375 |
5,685 |
5,635 |
5,585 |
5,535 |
5,490 |
5,450 |
5,405 |
8,499 |
5,464 |
|
18,250円をこえる金額 |
18,250円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち18,250円をこえる金額の50%に相当する金額を加算した金額 |
8,499円に、その日の社会保険料控除後の給与等の金額のうち18,250円をこえる金額の60%に相当する金額を加算した金額 |
5,464円に、その日の社会保険料控除後の給与等の金額のうち18,250円をこえる金額の50%に相当する金額を加算した金額 |
|||||||||||
扶養親族等の数が10人をこえる場合には、扶養親族等の数が10人の場合の税額から、その10人をこえる1人ごとに25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25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等の金額 |
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 |
920円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
920 |
940 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
940 |
960 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
960 |
980 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
980 |
1,000 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,000 |
1,020 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,020 |
1,040 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,040 |
1,060 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,060 |
1,080 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,080 |
1,100 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,100 |
1,120 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,120 |
1,140 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,140 |
1,160 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,160 |
1,180 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,180 |
1,200 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,200 |
1,220 |
20 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,220 |
1,240 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,240 |
1,260 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,260 |
1,280 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,280 |
1,300 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,300 |
1,320 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,320 |
1,340 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,340 |
1,360 |
30 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,360 |
1,380 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,380 |
1,400 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,400 |
1,420 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,420 |
1,440 |
40 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,440 |
1,460 |
40 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,460 |
1,480 |
40 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,480 |
1,500 |
45 |
25 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,500 |
1,520 |
45 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,520 |
1,540 |
45 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,540 |
1,560 |
50 |
30 |
15 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,560 |
1,600 |
50 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,600 |
1,640 |
55 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,640 |
1,680 |
55 |
40 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
1,680 |
1,720 |
60 |
45 |
25 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
1,720 |
1,760 |
65 |
45 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
1,760 |
1,800 |
65 |
50 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
1,800 |
1,840 |
70 |
55 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
1,840 |
1,880 |
75 |
55 |
40 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
1,880 |
1,920 |
80 |
60 |
45 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
1,920 |
1,960 |
85 |
65 |
50 |
30 |
15 |
0 |
0 |
0 |
0 |
0 |
1,960 |
2,000 |
90 |
70 |
50 |
35 |
20 |
5 |
0 |
0 |
0 |
0 |
2,000 |
2,040 |
95 |
70 |
55 |
40 |
25 |
10 |
0 |
0 |
0 |
0 |
2,040 |
2,080 |
100 |
75 |
60 |
40 |
25 |
10 |
0 |
0 |
0 |
0 |
その日の社会保険料控除後の給与等の金額 |
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 |
2,080 |
2,120 |
105 |
80 |
60 |
45 |
30 |
15 |
0 |
0 |
0 |
0 |
2,120 |
2,160 |
110 |
85 |
65 |
50 |
30 |
20 |
5 |
0 |
0 |
0 |
2,160 |
2,200 |
115 |
90 |
70 |
55 |
35 |
20 |
5 |
0 |
0 |
0 |
2,200 |
2,240 |
120 |
95 |
75 |
55 |
40 |
25 |
10 |
0 |
0 |
0 |
2,240 |
2,280 |
125 |
100 |
75 |
60 |
45 |
25 |
15 |
0 |
0 |
0 |
2,280 |
2,320 |
130 |
105 |
80 |
65 |
45 |
30 |
15 |
0 |
0 |
0 |
2,320 |
2,360 |
140 |
115 |
90 |
65 |
50 |
35 |
20 |
5 |
0 |
0 |
2,360 |
2,400 |
145 |
120 |
95 |
70 |
55 |
40 |
20 |
10 |
0 |
0 |
2,400 |
2,440 |
150 |
125 |
100 |
75 |
60 |
40 |
25 |
10 |
0 |
0 |
2,440 |
2,480 |
155 |
130 |
105 |
80 |
65 |
45 |
30 |
15 |
0 |
0 |
2,480 |
2,520 |
160 |
135 |
110 |
85 |
65 |
50 |
35 |
20 |
5 |
0 |
2,520 |
2,560 |
170 |
145 |
120 |
95 |
70 |
55 |
35 |
20 |
5 |
0 |
2,560 |
2,600 |
175 |
150 |
125 |
100 |
75 |
60 |
40 |
25 |
10 |
0 |
2,600 |
2,640 |
180 |
155 |
130 |
105 |
80 |
60 |
45 |
30 |
15 |
0 |
2,640 |
2,680 |
185 |
160 |
135 |
110 |
85 |
65 |
50 |
30 |
20 |
5 |
2,680 |
2,720 |
190 |
165 |
140 |
115 |
90 |
70 |
55 |
35 |
20 |
5 |
2,720 |
2,760 |
200 |
175 |
150 |
125 |
100 |
75 |
55 |
40 |
25 |
10 |
2,760 |
2,800 |
205 |
180 |
155 |
130 |
105 |
80 |
60 |
45 |
30 |
15 |
2,800 |
2,860 |
215 |
185 |
160 |
135 |
110 |
85 |
65 |
50 |
35 |
20 |
2,860 |
2,920 |
225 |
195 |
170 |
145 |
120 |
95 |
70 |
55 |
40 |
25 |
2,920 |
2,980 |
235 |
205 |
180 |
155 |
130 |
105 |
80 |
60 |
45 |
30 |
2,980 |
3,040 |
250 |
215 |
190 |
165 |
140 |
115 |
90 |
65 |
50 |
35 |
3,040 |
3,100 |
260 |
230 |
195 |
170 |
145 |
120 |
95 |
75 |
55 |
40 |
3,100 |
3,160 |
275 |
240 |
205 |
180 |
155 |
130 |
105 |
80 |
65 |
45 |
3,160 |
3,220 |
285 |
250 |
220 |
190 |
165 |
140 |
115 |
90 |
70 |
50 |
3,220 |
3,280 |
295 |
265 |
230 |
200 |
175 |
150 |
125 |
100 |
75 |
60 |
3,280 |
3,340 |
310 |
275 |
240 |
210 |
185 |
160 |
135 |
110 |
85 |
65 |
3,340 |
3,400 |
320 |
290 |
255 |
220 |
190 |
165 |
140 |
115 |
90 |
70 |
3,400 |
3,460 |
335 |
300 |
265 |
235 |
200 |
175 |
150 |
125 |
100 |
75 |
3,460 |
3,520 |
345 |
310 |
280 |
245 |
210 |
185 |
160 |
135 |
110 |
85 |
3,520 |
3,580 |
355 |
325 |
290 |
255 |
225 |
195 |
170 |
145 |
120 |
95 |
3,580 |
3,640 |
370 |
335 |
300 |
270 |
235 |
205 |
180 |
155 |
130 |
105 |
3,640 |
3,700 |
380 |
350 |
315 |
280 |
250 |
215 |
185 |
160 |
135 |
110 |
3,700 |
3,760 |
395 |
360 |
325 |
295 |
260 |
225 |
195 |
170 |
145 |
120 |
3,760 |
3,820 |
405 |
370 |
340 |
305 |
270 |
240 |
205 |
180 |
155 |
130 |
3,820 |
3,880 |
415 |
385 |
350 |
315 |
285 |
250 |
215 |
190 |
165 |
140 |
3,880 |
3,940 |
430 |
395 |
360 |
330 |
295 |
260 |
230 |
200 |
175 |
150 |
3,940 |
4,000 |
445 |
410 |
375 |
340 |
310 |
275 |
240 |
205 |
180 |
155 |
4,000 |
4,060 |
460 |
420 |
385 |
355 |
320 |
285 |
255 |
220 |
190 |
165 |
4,060 |
4,120 |
475 |
435 |
400 |
365 |
330 |
300 |
265 |
230 |
200 |
175 |
4,120 |
4,180 |
490 |
450 |
410 |
375 |
345 |
310 |
275 |
245 |
210 |
185 |
4,180 |
4,240 |
505 |
465 |
420 |
390 |
355 |
320 |
290 |
255 |
220 |
195 |
4,240 |
4,300 |
520 |
480 |
435 |
400 |
370 |
335 |
300 |
265 |
235 |
200 |
4,300 |
4,360 |
535 |
495 |
450 |
415 |
380 |
345 |
315 |
280 |
245 |
215 |
4,360 |
4,420 |
550 |
510 |
465 |
425 |
390 |
360 |
325 |
290 |
260 |
225 |
4,420 |
4,480 |
565 |
525 |
480 |
440 |
405 |
370 |
335 |
305 |
270 |
235 |
4,480 |
4,540 |
580 |
540 |
495 |
455 |
415 |
380 |
350 |
315 |
280 |
250 |
4,540 |
4,600 |
595 |
555 |
510 |
470 |
430 |
395 |
360 |
325 |
295 |
260 |
4,600 |
4,660 |
610 |
570 |
525 |
485 |
445 |
405 |
375 |
340 |
305 |
275 |
4,660 |
4,740 |
630 |
585 |
545 |
500 |
460 |
420 |
385 |
355 |
320 |
285 |
その日の社会保険料控除後の給与等の金額 |
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 |
4,740 |
4,820 |
650 |
605 |
565 |
520 |
480 |
440 |
405 |
370 |
335 |
305 |
4,820 |
4,900 |
670 |
625 |
585 |
540 |
500 |
460 |
420 |
385 |
350 |
320 |
4,900 |
4,980 |
690 |
645 |
605 |
560 |
520 |
480 |
435 |
400 |
370 |
335 |
4,980 |
5,060 |
710 |
665 |
625 |
580 |
540 |
500 |
455 |
415 |
385 |
350 |
5,060 |
5,140 |
730 |
685 |
645 |
600 |
560 |
520 |
475 |
435 |
400 |
365 |
5,140 |
5,220 |
750 |
705 |
665 |
620 |
580 |
540 |
495 |
455 |
415 |
385 |
5,220 |
5,300 |
770 |
725 |
685 |
640 |
600 |
560 |
515 |
475 |
435 |
400 |
5,300 |
5,380 |
790 |
745 |
705 |
660 |
620 |
580 |
535 |
495 |
455 |
415 |
5,380 |
5,460 |
815 |
765 |
725 |
680 |
640 |
600 |
555 |
515 |
475 |
430 |
5,460 |
5,540 |
840 |
790 |
745 |
700 |
660 |
620 |
575 |
535 |
495 |
450 |
5,540 |
5,620 |
865 |
815 |
765 |
720 |
680 |
640 |
595 |
555 |
515 |
470 |
5,620 |
5,700 |
885 |
835 |
785 |
740 |
700 |
660 |
615 |
575 |
535 |
490 |
5,700 |
5,780 |
910 |
860 |
810 |
760 |
720 |
680 |
635 |
595 |
555 |
510 |
5,780 |
5,860 |
935 |
885 |
835 |
785 |
740 |
700 |
655 |
615 |
575 |
530 |
5,860 |
5,940 |
960 |
910 |
860 |
810 |
760 |
720 |
675 |
635 |
595 |
550 |
5,940 |
6,020 |
985 |
935 |
885 |
835 |
785 |
740 |
695 |
655 |
615 |
570 |
6,020 |
6,100 |
1,005 |
955 |
905 |
855 |
805 |
760 |
715 |
675 |
635 |
590 |
6,100 |
6,180 |
1,030 |
980 |
930 |
880 |
830 |
780 |
735 |
695 |
655 |
610 |
6,180 |
6,260 |
1,055 |
1,005 |
955 |
905 |
855 |
805 |
755 |
715 |
675 |
630 |
6,260 |
6,340 |
1,080 |
1,030 |
980 |
930 |
880 |
830 |
780 |
735 |
695 |
650 |
6,340 |
6,420 |
1,105 |
1,055 |
1,005 |
955 |
905 |
850 |
800 |
755 |
715 |
670 |
6,420 |
6,500 |
1,125 |
1,075 |
1,025 |
975 |
925 |
875 |
825 |
775 |
735 |
690 |
6,500円 |
1,140 |
1,090 |
1,040 |
990 |
940 |
890 |
840 |
790 |
745 |
700 |
|
6,500円をこえ7,700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等の金額のうち6,500円をこえる金額の30%に相当する金額を加算した金額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
7,700円 |
1,500 |
1,450 |
1,400 |
1,350 |
1,300 |
1,250 |
1,200 |
1,150 |
1,105 |
1,060 |
|
7,700円をこえ9,920円に満たない金額 |
7,700円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち7,700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 |
||
9,920円 |
2,275 |
2,225 |
2,175 |
2,125 |
2,075 |
2,025 |
1,975 |
1,925 |
1,880 |
1,835 |
|
9,920円をこえ12,700円に満たない金額 |
9,920円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち9,920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 |
||
12,700円 |
3,385 |
3,335 |
3,285 |
3,235 |
3,185 |
3,135 |
3,085 |
3,035 |
2,990 |
2,945 |
|
12,700円をこえ18,250円に満たない金額 |
12,700円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち12,700円をこえる金額の45%に相当する金額を加算した金額 |
その日の社会保険料控除後の給与等の金額 |
扶養親族等の数 |
||||||||||
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 |
||
18,250円 |
5,880 |
5,830 |
5,780 |
5,730 |
5,680 |
5,630 |
5,580 |
5,530 |
5,485 |
5,440 |
|
18,250円をこえる金額 |
18,250円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち18,250円をこえる金額の50%に相当する金額を加算した金額 |
||||||||||
扶養親族の数が10人をこえる場合には、扶養親族の数が10人の場合の税額から、その10人をこえる1人ごとに25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 |
乙 |
||||||||||||||||||||||
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等の金額 |
前月の社会保険料控除後の給与等の金額 |
|||||||||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
% |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
0 |
13,400円未満 |
23,600円未満 |
28,300円未満 |
33,000円未満 |
37,700円未満 |
42,100円未満 |
46,300円未満 |
50,400円未満 |
54,400円未満 |
58,100円未満 |
61,900円未満 |
4,000円未満 |
||||||||||||
2 |
13,400 |
14,500 |
23,600 |
25,500 |
28,300 |
30,500 |
33,000 |
35,600 |
37,700 |
40,600 |
42,100 |
45,000 |
46,300 |
49,500 |
50,400 |
53,800 |
54,400 |
57,800 |
58,100 |
61,800 |
61,900 |
65,700 |
4,000 |
6,000 |
4 |
14,500 |
15,800 |
25,500 |
27,700 |
30,500 |
33,200 |
35,600 |
38,700 |
40,600 |
43,600 |
45,000 |
48,400 |
49,500 |
53,100 |
53,800 |
57,300 |
57,800 |
61,500 |
61,800 |
65,600 |
65,700 |
69,800 |
6,000 |
8,500 |
6 |
15,800 |
17,200 |
27,700 |
30,300 |
33,200 |
36,300 |
38,700 |
41,800 |
43,600 |
46,800 |
48,400 |
51,800 |
53,100 |
56,300 |
57,300 |
60,700 |
61,500 |
65,100 |
65,600 |
69,500 |
69,800 |
73,900 |
8,500 |
11,000 |
8 |
17,200 |
36,900 |
30,300 |
40,900 |
36,300 |
43,800 |
41,800 |
46,800 |
46,800 |
50,100 |
51,800 |
55,100 |
56,300 |
59,800 |
60,700 |
64,500 |
65,100 |
69,100 |
69,500 |
73,800 |
73,900 |
78,500 |
11,000 |
14,500 |
10 |
36,900 |
41,500 |
40,900 |
49,600 |
43,800 |
53,200 |
46,800 |
56,400 |
50,100 |
59,700 |
55,100 |
63,300 |
59,800 |
66,900 |
64,500 |
70,600 |
69,100 |
74,500 |
73,800 |
78,500 |
78,500 |
82,500 |
14,500 |
22,700 |
12 |
41,500 |
46,100 |
49,600 |
54,600 |
53,200 |
58,200 |
56,400 |
61,800 |
59,700 |
65,400 |
63,300 |
68,900 |
66,900 |
72,900 |
70,600 |
77,100 |
74,500 |
81,300 |
78,500 |
85,500 |
82,500 |
89,800 |
22,700 |
24,100 |
14 |
46,100 |
57,300 |
54,600 |
60,400 |
58,200 |
64,300 |
61,800 |
68,300 |
65,400 |
72,700 |
68,900 |
77,300 |
72,900 |
82,000 |
77,100 |
86,700 |
81,300 |
91,400 |
85,500 |
95,800 |
89,800 |
100,000 |
24,100 |
31,500 |
16 |
57,300 |
62,300 |
60,400 |
69,300 |
64,300 |
73,000 |
68,300 |
77,000 |
72,700 |
80,900 |
77,300 |
84,900 |
82,000 |
88,800 |
86,700 |
92,800 |
91,400 |
97,100 |
95,800 |
101,500 |
100,000 |
105,900 |
31,500 |
34,100 |
18 |
62,300 |
68,100 |
69,300 |
77,200 |
73,000 |
81,600 |
77,000 |
86,000 |
80,900 |
90,400 |
84,900 |
94,900 |
88,800 |
99,300 |
92,800 |
103,70 |
97,100 |
108,100 |
101,500 |
112,500 |
105,900 |
116,900 |
34,100 |
35,900 |
20 |
68,100 |
82,500 |
77,200 |
90,600 |
81,600 |
94,400 |
86,000 |
98,100 |
90,400 |
102,100 |
94,900 |
106,400 |
99,300 |
110,700 |
103,700 |
115,000 |
108,100 |
119,300 |
112,500 |
123,600 |
116,900 |
127,900 |
35,900 |
47,100 |
22 |
82,500 |
91,700 |
90,600 |
100,700 |
94,400 |
104,900 |
98,100 |
109,000 |
102,100 |
113,200 |
106,400 |
117,400 |
110,700 |
121,500 |
115,000 |
125,700 |
119,300 |
129,900 |
123,600 |
134,000 |
127,900 |
138,2000 |
47,100 |
50,000 |
24 |
91,700 |
103,100 |
100,700 |
113,300 |
104,900 |
118,000 |
109,000 |
122,700 |
113,200 |
127,300 |
117,400 |
132,000 |
121,500 |
136,700 |
125,700 |
141,400 |
129,900 |
146,100 |
134,000 |
150,800 |
138,200 |
155,500 |
50,000 |
53,200 |
26 |
103,100 |
119,700 |
113,300 |
128,300 |
118,000 |
132,200 |
122,700 |
136,200 |
127,300 |
140,100 |
132,000 |
144,100 |
136,700 |
148,000 |
141,400 |
152,000 |
146,100 |
155,900 |
150,800 |
160,300 |
155,500 |
164,700 |
53,200 |
64,100 |
28 |
119,700 |
133,800 |
128,300 |
143,400 |
132,200 |
147,800 |
136,200 |
152,200 |
140,100 |
156,600 |
144,100 |
161,000 |
148,000 |
165,400 |
152,000 |
169,900 |
155,900 |
174,300 |
160,300 |
178,700 |
164,700 |
183,100 |
64,100 |
67,900 |
30 |
133,800 |
157,500 |
143,400 |
165,600 |
147,800 |
169,400 |
152,200 |
173,100 |
156,600 |
177,100 |
161,000 |
181,400 |
165,400 |
185,700 |
169,900 |
190,000 |
174,300 |
194,300 |
178,700 |
198,600 |
183,100 |
202,900 |
67,900 |
86,300 |
32 |
157,500 |
175,000 |
165,600 |
184,000 |
169,400 |
188,200 |
173,100 |
192,400 |
177,100 |
196,500 |
181,400 |
200,700 |
185,700 |
204,900 |
190,000 |
209,000 |
194,300 |
213,200 |
198,600 |
217,400 |
202,900 |
221,500 |
86,300 |
91,300 |
34 |
175,000 |
196,900 |
184,000 |
207,000 |
188,200 |
211,700 |
192,400 |
216,400 |
196,500 |
221,100 |
200,700 |
225,800 |
204,900 |
230,500 |
209,000 |
235,200 |
213,200 |
239,800 |
217,400 |
244,500 |
221,500 |
249,200 |
91,300 |
96,900 |
36 |
196,900 |
218,400 |
207,000 |
227,000 |
211,700 |
230,900 |
216,400 |
234,900 |
221,100 |
238,800 |
225,800 |
242,800 |
230,500 |
246,700 |
235,200 |
250,700 |
239,800 |
255,100 |
244,500 |
259,600 |
249,200 |
264,000 |
96,900 |
116,900 |
38 |
218,400 |
244,100 |
227,000 |
253,700 |
230,900 |
258,100 |
234,900 |
262,500 |
238,800 |
266,900 |
242,800 |
271,300 |
246,700 |
275,700 |
250,700 |
280,100 |
255,100 |
284,600 |
259,600 |
289,000 |
264,000 |
293,400 |
116,900 |
123,900 |
40 |
244,100 |
272,900 |
253,700 |
282,100 |
258,100 |
286,400 |
262,500 |
290,700 |
266,900 |
295,000 |
271,300 |
299,300 |
275,700 |
303,600 |
280,100 |
307,900 |
284,600 |
312,100 |
289,000 |
316,400 |
293,400 |
320,700 |
123,900 |
147,900 |
42 |
272,900 |
300,000 |
282,100 |
309,000 |
286,400 |
313,200 |
290,700 |
317,400 |
295,000 |
321,500 |
299,300 |
325,700 |
303,600 |
329,900 |
307,900 |
334,000 |
312,100 |
338,200 |
316,400 |
342,400 |
320,700 |
346,500 |
147,900 |
156,500 |
44 |
300,000 |
337,500 |
309,000 |
347,700 |
313,200 |
352,300 |
317,400 |
357,000 |
321,500 |
361,700 |
325,700 |
366,400 |
329,900 |
371,100 |
334,000 |
375,800 |
338,200 |
380,500 |
342,400 |
385,200 |
346,500 |
389,800 |
156,500 |
166,200 |
46 |
337,500 |
415,800 |
347,700 |
424,300 |
352,300 |
428,300 |
357,000 |
432,200 |
361,700 |
436,200 |
366,400 |
440,100 |
371,100 |
444,100 |
375,800 |
448,000 |
380,500 |
452,000 |
385,200 |
455,900 |
389,800 |
459,900 |
166,200 |
222,500 |
48 |
415,800 |
464,700 |
424,300 |
474,300 |
428,300 |
478,700 |
432,200 |
483,100 |
436,200 |
487,500 |
440,100 |
491,900 |
444,100 |
496,300 |
448,000 |
500,700 |
452,000 |
505,100 |
455,900 |
509,600 |
459,900 |
514,000 |
222,500 |
235,800 |
50 |
464,700円以上 |
474,300円以上 |
478,700円以上 |
483,100円以上 |
487,500円以上 |
491,900円以上 |
496,300円以上 |
500,700円以上 |
505,100円以上 |
509,600円以上 |
514,000円以上 |
235,800円以上 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,500円未満 |
0 |
25,500 |
26,000 |
2,160 |
71,000 |
72,000 |
6,030 |
152,000 |
154,000 |
13,700 |
|
26,000 |
26,500 |
2,210 |
72,000 |
73,000 |
6,120 |
154,000 |
156,000 |
13,900 |
|||
1,500 |
2,000 |
120 |
26,500 |
27,000 |
2,250 |
73,000 |
74,000 |
6,200 |
156,000 |
158,000 |
14,100 |
2,000 |
2,500 |
170 |
27,000 |
27,500 |
2,290 |
74,000 |
75,000 |
6,290 |
158,000 |
160,000 |
14,300 |
2,500 |
3,000 |
210 |
27,500 |
28,000 |
2,330 |
75,000 |
76,000 |
6,370 |
160,000 |
162,000 |
14,500 |
3,000 |
3,500 |
250 |
28,000 |
28,500 |
2,380 |
76,000 |
77,000 |
6,460 |
162,000 |
164,000 |
14,700 |
3,500 |
4,000 |
290 |
28,500 |
29,000 |
2,420 |
77,000 |
78,000 |
6,540 |
164,000 |
166,000 |
14,900 |
4,000 |
4,500 |
340 |
29,000 |
29,500 |
2,460 |
78,000 |
79,000 |
6,630 |
166,000 |
168,000 |
15,100 |
4,500 |
5,000 |
380 |
29,500 |
30,000 |
2,500 |
79,000 |
80,000 |
6,710 |
168,000 |
170,000 |
15,300 |
5,000 |
5,500 |
420 |
30,000 |
31,000 |
2,550 |
80,000 |
81,000 |
6,800 |
170,000 |
172,000 |
15,500 |
5,500 |
6,000 |
460 |
31,000 |
32,000 |
2,630 |
81,000 |
82,000 |
6,880 |
172,000 |
174,000 |
15,700 |
6,000 |
6,500 |
510 |
32,000 |
33,000 |
2,720 |
82,000 |
83,000 |
6,970 |
174,000 |
176,000 |
15,900 |
6,500 |
7,000 |
550 |
33,000 |
34,000 |
2,800 |
83,000 |
84,000 |
7,050 |
176,000 |
178,000 |
16,100 |
7,000 |
7,500 |
590 |
34,000 |
35,000 |
2,890 |
84,000 |
85,000 |
7,140 |
178,000 |
180,000 |
16,300 |
7,500 |
8,000 |
630 |
35,000 |
36,000 |
2,970 |
85,000 |
86,000 |
7,220 |
180,000 |
182,000 |
16,500 |
8,000 |
8,500 |
680 |
36,000 |
37,000 |
3,060 |
86,000 |
87,000 |
7,310 |
182,000 |
184,000 |
16,700 |
8,500 |
9,000 |
720 |
37,000 |
38,000 |
3,140 |
87,000 |
88,000 |
7,390 |
184,000 |
186,000 |
16,900 |
9,000 |
9,500 |
760 |
38,000 |
39,000 |
3,230 |
88,000 |
89,000 |
7,480 |
186,000 |
188,000 |
17,100 |
9,500 |
10,000 |
800 |
39,000 |
40,000 |
3,310 |
89,000 |
90,000 |
7,560 |
188,000 |
190,000 |
17,300 |
10,000 |
10,500 |
850 |
40,000 |
41,000 |
3,400 |
90,000 |
92,000 |
7,650 |
190,000 |
192,000 |
17,500 |
10,500 |
11,000 |
890 |
41,000 |
42,000 |
3,480 |
92,000 |
94,000 |
7,820 |
192,000 |
194,000 |
17,700 |
11,000 |
11,500 |
930 |
42,000 |
43,000 |
3,570 |
94,000 |
96,000 |
7,990 |
194,000 |
196,000 |
17,900 |
11,500 |
12,000 |
970 |
43,000 |
44,000 |
3,650 |
96,000 |
98,000 |
8,160 |
196,000 |
198,000 |
18,100 |
12,000 |
12,500 |
1,020 |
44,000 |
45,000 |
3,740 |
98,000 |
100,000 |
8,330 |
198,000 |
200,000 |
18,300 |
12,500 |
13,000 |
1,060 |
45,000 |
46,000 |
3,820 |
100,000 |
102,000 |
8,500 |
200,000 |
202,000 |
18,500 |
13,000 |
13,500 |
1,100 |
46,000 |
47,000 |
3,910 |
102,000 |
104,000 |
8,700 |
202,000 |
204,000 |
18,700 |
13,500 |
14,000 |
1,140 |
47,000 |
48,000 |
3,990 |
104,000 |
106,000 |
8,900 |
204,000 |
206,000 |
18,900 |
14,000 |
14,500 |
1,190 |
48,000 |
49,000 |
4,080 |
106,000 |
108,000 |
9,100 |
206,000 |
208,000 |
19,100 |
14,500 |
15,000 |
1,230 |
49,000 |
50,000 |
4,160 |
108,000 |
110,000 |
9,300 |
208,000 |
210,000 |
19,300 |
15,000 |
15,500 |
1,270 |
50,000 |
51,000 |
4,250 |
110,000 |
112,000 |
9,500 |
210,000 |
213,000 |
19,500 |
15,500 |
16,000 |
1,310 |
51,000 |
52,000 |
4,330 |
112,000 |
114,000 |
9,700 |
213,000 |
216,000 |
19,800 |
16,000 |
16,500 |
1,360 |
52,000 |
53,000 |
4,420 |
114,000 |
116,000 |
9,900 |
216,000 |
219,000 |
20,100 |
16,500 |
17,000 |
1,400 |
53,000 |
54,000 |
4,500 |
116,000 |
118,000 |
10,100 |
219,000 |
222,000 |
20,400 |
17,000 |
17,500 |
1,440 |
54,000 |
55,000 |
4,590 |
118,000 |
120,000 |
10,300 |
222,000 |
225,000 |
20,700 |
17,500 |
18,000 |
1,480 |
55,000 |
56,000 |
4,670 |
120,000 |
122,000 |
10,500 |
225,000 |
228,000 |
21,000 |
18,000 |
18,500 |
1,530 |
56,000 |
57,000 |
4,760 |
122,000 |
124,000 |
10,700 |
228,000 |
231,000 |
21,300 |
18,500 |
19,000 |
1,570 |
57,000 |
58,000 |
4,840 |
124,000 |
126,000 |
10,900 |
231,000 |
234,000 |
21,600 |
19,000 |
19,500 |
1,610 |
58,000 |
59,000 |
4,930 |
126,000 |
128,000 |
11,100 |
234,000 |
237,000 |
21,900 |
19,500 |
20,000 |
1,650 |
59,000 |
60,000 |
5,010 |
128,000 |
130,000 |
11,300 |
237,000 |
240,000 |
22,200 |
20,000 |
20,500 |
1,700 |
60,000 |
61,000 |
5,100 |
130,000 |
132,000 |
11,500 |
240,000 |
243,000 |
22,500 |
20,500 |
21,000 |
1,740 |
61,000 |
62,000 |
5,180 |
132,000 |
134,000 |
11,700 |
243,000 |
246,000 |
22,800 |
21,000 |
21,500 |
1,780 |
62,000 |
63,000 |
5,270 |
134,000 |
136,000 |
11,900 |
246,000 |
249,000 |
23,100 |
21,500 |
22,000 |
1,820 |
63,000 |
64,000 |
5,350 |
136,000 |
138,000 |
12,100 |
249,000 |
252,000 |
23,400 |
22,000 |
22,500 |
1,870 |
64,000 |
65,000 |
5,440 |
138,000 |
140,000 |
12,300 |
252,000 |
255,000 |
23,700 |
22,500 |
23,000 |
1,910 |
65,000 |
66,000 |
5,520 |
140,000 |
142,000 |
12,500 |
255,000 |
258,000 |
24,000 |
23,000 |
23,500 |
1,950 |
66,000 |
67,000 |
5,610 |
142,000 |
144,000 |
12,700 |
258,000 |
261,000 |
24,300 |
23,500 |
24,000 |
1,990 |
67,000 |
68,000 |
5,690 |
144,000 |
146,000 |
12,900 |
261,000 |
264,000 |
24,600 |
24,000 |
24,500 |
2,040 |
68,000 |
69,000 |
5,780 |
146,000 |
148,000 |
13,100 |
264,000 |
267,000 |
24,900 |
24,500 |
25,000 |
2,080 |
69,000 |
70,000 |
5,860 |
148,000 |
150,000 |
13,300 |
267,000 |
270,000 |
25,200 |
25,000 |
25,500 |
2,120 |
70,000 |
71,000 |
5,950 |
150,000 |
152,000 |
13,500 |
270,000 |
273,000 |
25,500 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
273,000 |
276,000 |
25,800 |
434,000 |
438,000 |
48,600 |
635,000 |
640,000 |
80,500 |
885,000 |
890,000 |
130,500 |
276,000 |
279,000 |
26,100 |
438,000 |
442,000 |
49,200 |
640,000 |
645,000 |
81,500 |
890,000 |
895,000 |
131,500 |
279,000 |
282,000 |
26,400 |
442,000 |
446,000 |
49,800 |
645,000 |
650,000 |
82,500 |
895,000 |
900,000 |
132,500 |
282,000 |
285,000 |
26,700 |
446,000 |
450,000 |
50,400 |
650,000 |
655,000 |
83,500 |
900,000 |
905,000 |
133,500 |
285,000 |
288,000 |
27,000 |
450,000 |
454,000 |
51,000 |
655,000 |
660,000 |
84,500 |
905,000 |
910,000 |
134,500 |
288,000 |
291,000 |
27,300 |
454,000 |
458,000 |
51,600 |
660,000 |
665,000 |
85,500 |
910,000 |
915,000 |
135,500 |
291,000 |
294,000 |
27,600 |
458,000 |
462,000 |
52,200 |
665,000 |
670,000 |
86,500 |
915,000 |
920,000 |
136,500 |
294,000 |
297,000 |
27,900 |
462,000 |
466,000 |
52,800 |
670,000 |
675,000 |
87,500 |
920,000 |
925,000 |
137,500 |
297,000 |
300,000 |
28,200 |
466,000 |
470,000 |
53,400 |
675,000 |
680,000 |
88,500 |
925,000 |
930,000 |
138,500 |
300,000 |
303,000 |
28,500 |
470,000 |
474,000 |
54,000 |
680,000 |
685,000 |
89,500 |
930,000 |
935,000 |
139,500 |
303,000 |
306,000 |
28,950 |
474,000 |
478,000 |
54,600 |
685,000 |
690,000 |
90,500 |
935,000 |
940,000 |
140,500 |
306,000 |
309,000 |
29,400 |
478,000 |
482,000 |
55,200 |
690,000 |
695,000 |
91,500 |
940,000 |
945,000 |
141,500 |
309,000 |
312,000 |
29,850 |
482,000 |
486,000 |
55,800 |
695,000 |
700,000 |
92,500 |
945,000 |
950,000 |
142,500 |
312,000 |
315,000 |
30,300 |
486,000 |
490,000 |
56,400 |
700,000 |
705,000 |
93,500 |
950,000 |
955,000 |
143,500 |
315,000 |
318,000 |
30,750 |
490,000 |
494,000 |
57,000 |
705,000 |
710,000 |
94,500 |
955,000 |
960,000 |
144,500 |
318,000 |
321,000 |
31,200 |
494,000 |
498,000 |
57,600 |
710,000 |
715,000 |
95,500 |
960,000 |
965,000 |
145,500 |
321,000 |
324,000 |
31,650 |
498,000 |
502,000 |
58,200 |
715,000 |
720,000 |
96,500 |
965,000 |
970,000 |
146,500 |
324,000 |
327,000 |
32,100 |
502,000 |
506,000 |
58,800 |
720,000 |
725,000 |
97,500 |
970,000 |
975,000 |
147,500 |
327,000 |
330,000 |
32,550 |
506,000 |
510,000 |
59,400 |
725,000 |
730,000 |
98,500 |
975,000 |
980,000 |
148,500 |
330,000 |
333,000 |
33,000 |
510,000 |
514,000 |
60,000 |
730,000 |
735,000 |
99,500 |
980,000 |
985,000 |
149,500 |
333,000 |
336,000 |
33,450 |
514,000 |
518,000 |
60,600 |
735,000 |
740,000 |
100,500 |
985,000 |
990,000 |
150,500 |
336,000 |
339,000 |
33,900 |
518,000 |
522,000 |
61,200 |
740,000 |
745,000 |
101,500 |
990,000 |
995,000 |
151,500 |
339,000 |
342,000 |
34,350 |
522,000 |
526,000 |
61,800 |
745,000 |
750,000 |
102,500 |
995,000 |
1,000,000 |
152,500 |
342,000 |
345,000 |
34,800 |
526,000 |
530,000 |
62,400 |
750,000 |
755,000 |
103,500 |
|||
345,000 |
348,000 |
35,250 |
530,000 |
534,000 |
63,000 |
755,000 |
760,000 |
104,500 |
|||
348,000 |
351,000 |
35,700 |
534,000 |
538,000 |
63,600 |
760,000 |
765,000 |
105,500 |
1,000,000 |
1,500,000 |
課税給与所得金額に25%を乗じて算出した金額から96,500円を控除した金額 |
351,000 |
354,000 |
36,150 |
538,000 |
542,000 |
64,200 |
765,000 |
770,000 |
106,500 |
|||
354,000 |
357,000 |
36,600 |
542,000 |
546,000 |
64,800 |
770,000 |
775,000 |
107,500 |
|||
357,000 |
360,000 |
37,050 |
546,000 |
550,000 |
65,400 |
775,000 |
780,000 |
108,500 |
|||
360,000 |
363,000 |
37,500 |
550,000 |
554,000 |
66,000 |
780,000 |
785,000 |
109,500 |
|||
363,000 |
366,000 |
37,950 |
554,000 |
558,000 |
66,600 |
785,000 |
790,000 |
110,500 |
1,500,000 |
2,200,000 |
課税給与所得金額に30%を乗じて算出した金額から171,500円を控除した金額 |
366,000 |
369,000 |
38,400 |
558,000 |
562,000 |
67,200 |
790,000 |
795,000 |
111,500 |
|||
369,000 |
372,000 |
38,850 |
562,000 |
566,000 |
67,800 |
795,000 |
800,000 |
112,500 |
|||
372,000 |
375,000 |
39,300 |
566,000 |
570,000 |
68,400 |
800,000 |
805,000 |
113,500 |
|||
375,000 |
378,000 |
39,750 |
570,000 |
574,000 |
69,000 |
805,000 |
810,000 |
114,500 |
|||
378,000 |
381,000 |
40,200 |
574,000 |
578,000 |
69,600 |
810,000 |
815,000 |
115,500 |
2,200,000 |
3,000,000 |
課税給与所得金額に35%を乗じて算出した金額から281,500円を控除した金額 |
381,000 |
384,000 |
40,650 |
578,000 |
582,000 |
70,200 |
815,000 |
820,000 |
116,500 |
|||
384,000 |
387,000 |
41,100 |
582,000 |
586,000 |
70,800 |
820,000 |
825,000 |
117,500 |
|||
387,000 |
390,000 |
41,550 |
586,000 |
590,000 |
71,400 |
825,000 |
830,000 |
118,500 |
|||
390,000 |
394,000 |
42,000 |
590,000 |
594,000 |
72,000 |
830,000 |
835,000 |
119,500 |
|||
394,000 |
398,000 |
42,600 |
594,000 |
598,000 |
72,600 |
835,000 |
840,000 |
120,500 |
3,000,000 |
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431,500円を控除した金額 |
398,000 |
402,000 |
43,200 |
598,000 |
602,000 |
73,200 |
840,000 |
845,000 |
121,500 |
|||
402,000 |
406,000 |
43,800 |
602,000 |
606,000 |
73,900 |
845,000 |
850,000 |
122,500 |
|||
406,000 |
410,000 |
44,400 |
606,000 |
610,000 |
74,700 |
850,000 |
855,000 |
123,500 |
|||
410,000 |
414,000 |
45,000 |
610,000 |
614,000 |
75,500 |
855,000 |
860,000 |
124,500 |
|||
414,000 |
418,000 |
45,600 |
614,000 |
618,000 |
76,300 |
860,000 |
865,000 |
125,500 |
4,000,000 |
6,000,000 |
課税給与所得金額に45%を乗じて算出した金額から631,500円を控除した金額 |
418,000 |
422,000 |
46,200 |
618,000 |
622,000 |
77,100 |
865,000 |
870,000 |
126,500 |
|||
422,000 |
426,000 |
46,800 |
622,000 |
626,000 |
77,900 |
870,000 |
875,000 |
127,500 |
|||
426,000 |
430,000 |
47,400 |
626,000 |
630,000 |
78,700 |
875,000 |
880,000 |
128,500 |
|||
430,000 |
434,000 |
48,000 |
630,000 |
635,000 |
79,500 |
880,000 |
885,000 |
129,500 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
|||
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931,500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2,431,500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6,181,500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1,431,500円を控除した金額 |
30,000,0000 |
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3,931,500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9,181,500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 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
216,875円未満 |
141,500円未満 |
260,000 |
261,000 |
176,000 |
305,000 |
306,000 |
212,000 |
|
216,875 |
217,000 |
141,500 |
261,000 |
262,000 |
176,800 |
306,000 |
307,000 |
212,800 |
217,000 |
218,000 |
141,600 |
262,000 |
263,000 |
177,600 |
307,000 |
308,000 |
213,600 |
218,000 |
219,000 |
142,400 |
263,000 |
264,000 |
178,400 |
308,000 |
309,000 |
214,400 |
219,000 |
220,000 |
143,200 |
264,000 |
265,000 |
179,200 |
309,000 |
310,000 |
215,200 |
220,000 |
221,000 |
144,000 |
265,000 |
266,000 |
180,000 |
310,000 |
311,000 |
216,000 |
221,000 |
222,000 |
144,800 |
266,000 |
267,000 |
180,800 |
311,000 |
312,000 |
216,800 |
222,000 |
223,000 |
145,600 |
267,000 |
268,000 |
181,600 |
312,000 |
313,000 |
217,600 |
223,000 |
224,000 |
146,400 |
268,000 |
269,000 |
182,400 |
313,000 |
314,000 |
218,400 |
224,000 |
225,000 |
147,200 |
269,000 |
270,000 |
183,200 |
314,000 |
315,000 |
219,200 |
225,000 |
226,000 |
148,000 |
270,000 |
271,000 |
184,000 |
315,000 |
316,500 |
220,000 |
226,000 |
227,000 |
148,800 |
271,000 |
272,000 |
184,800 |
316,500 |
318,000 |
221,200 |
227,000 |
228,000 |
149,600 |
272,000 |
273,000 |
185,600 |
318,000 |
319,500 |
222,400 |
228,000 |
229,000 |
150,400 |
273,000 |
274,000 |
186,400 |
319,500 |
321,000 |
223,600 |
229,000 |
230,000 |
151,200 |
274,000 |
275,000 |
187,200 |
321,000 |
322,500 |
224,800 |
230,000 |
231,000 |
152,000 |
275,000 |
276,000 |
188,000 |
322,500 |
324,000 |
226,000 |
231,000 |
232,000 |
152,800 |
276,000 |
277,000 |
188,800 |
324,000 |
325,500 |
227,200 |
232,000 |
233,000 |
153,600 |
277,000 |
278,000 |
189,600 |
325,500 |
327,000 |
228,400 |
233,000 |
234,000 |
154,400 |
278,000 |
279,000 |
190,400 |
327,000 |
328,500 |
229,600 |
234,000 |
235,000 |
155,200 |
279,000 |
280,000 |
191,200 |
328,500 |
330,000 |
230,800 |
235,000 |
236,000 |
156,000 |
280,000 |
281,000 |
192,000 |
330,000 |
331,500 |
232,000 |
236,000 |
237,000 |
156,800 |
281,000 |
282,000 |
192,800 |
331,500 |
333,000 |
233,200 |
237,000 |
238,000 |
157,600 |
282,000 |
283,000 |
193,600 |
333,000 |
334,500 |
234,400 |
238,000 |
239,000 |
158,400 |
283,000 |
284,000 |
194,400 |
334,500 |
336,000 |
235,600 |
239,000 |
240,000 |
159,200 |
284,000 |
285,000 |
195,200 |
336,000 |
337,500 |
236,800 |
240,000 |
241,000 |
160,000 |
285,000 |
286,000 |
196,000 |
337,500 |
339,000 |
238,000 |
241,000 |
242,000 |
160,800 |
286,000 |
287,000 |
196,800 |
339,000 |
340,500 |
239,200 |
242,000 |
243,000 |
161,600 |
287,000 |
288,000 |
197,600 |
340,500 |
342,000 |
240,400 |
243,000 |
244,000 |
162,400 |
288,000 |
289,000 |
198,400 |
342,000 |
343,500 |
241,600 |
244,000 |
245,000 |
163,200 |
289,000 |
290,000 |
199,200 |
343,500 |
345,000 |
242,800 |
245,000 |
246,000 |
164,000 |
290,000 |
291,000 |
200,000 |
345,000 |
346,500 |
244,000 |
246,000 |
247,000 |
164,800 |
291,000 |
292,000 |
200,800 |
346,500 |
348,000 |
245,200 |
247,000 |
248,000 |
165,600 |
292,000 |
293,000 |
201,600 |
348,000 |
349,500 |
246,400 |
248,000 |
249,000 |
166,400 |
293,000 |
294,000 |
202,400 |
349,500 |
351,000 |
247,600 |
249,000 |
250,000 |
167,200 |
294,000 |
295,000 |
203,200 |
351,000 |
352,500 |
248,800 |
250,000 |
251,000 |
168,000 |
295,000 |
296,000 |
204,000 |
352,500 |
354,000 |
250,000 |
251,000 |
252,000 |
168,800 |
296,000 |
297,000 |
204,800 |
354,000 |
355,500 |
251,200 |
252,000 |
253,000 |
169,600 |
297,000 |
298,000 |
205,600 |
355,500 |
357,000 |
252,400 |
253,000 |
254,000 |
170,400 |
298,000 |
299,000 |
206,400 |
357,000 |
358,500 |
253,600 |
254,000 |
255,000 |
171,200 |
299,000 |
300,000 |
207,200 |
358,500 |
360,000 |
254,800 |
255,000 |
256,000 |
172,000 |
300,000 |
301,000 |
208,000 |
360,000 |
361,500 |
256,000 |
256,000 |
257,000 |
172,800 |
301,000 |
302,000 |
208,800 |
361,500 |
363,000 |
257,200 |
257,000 |
258,000 |
173,600 |
302,000 |
303,000 |
209,600 |
363,000 |
364,500 |
258,400 |
258,000 |
259,000 |
174,400 |
303,000 |
304,000 |
210,400 |
364,500 |
366,000 |
259,600 |
259,000 |
260,000 |
175,200 |
304,000 |
305,000 |
211,200 |
366,000 |
367,500 |
260,800 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
367,500 |
369,000 |
262,000 |
435,000 |
436,500 |
316,000 |
502,500 |
504,000 |
370,000 |
369,000 |
370,500 |
263,200 |
436,500 |
438,000 |
317,200 |
504,000 |
505,500 |
371,200 |
370,500 |
372,000 |
264,400 |
438,000 |
439,500 |
318,400 |
505,500 |
507,000 |
372,400 |
372,000 |
373,500 |
265,600 |
439,500 |
441,000 |
319,600 |
507,000 |
508,500 |
373,600 |
373,500 |
375,000 |
266,800 |
441,000 |
442,500 |
320,800 |
508,500 |
510,000 |
374,800 |
375,000 |
376,500 |
268,000 |
442,500 |
444,000 |
322,000 |
510,000 |
511,500 |
376,000 |
376,500 |
378,000 |
269,200 |
444,000 |
445,500 |
323,200 |
511,500 |
513,000 |
377,200 |
378,000 |
379,500 |
270,400 |
445,500 |
447,000 |
324,400 |
513,000 |
514,500 |
378,400 |
379,500 |
381,000 |
271,600 |
447,000 |
448,500 |
325,600 |
514,500 |
516,000 |
379,600 |
381,000 |
382,500 |
272,800 |
448,500 |
450,000 |
326,800 |
516,000 |
517,500 |
380,800 |
382,500 |
384,000 |
274,000 |
450,000 |
451,500 |
328,000 |
517,500 |
519,000 |
382,000 |
384,000 |
385,500 |
275,200 |
451,500 |
453,000 |
329,200 |
519,000 |
520,500 |
383,200 |
385,500 |
387,000 |
276,400 |
453,000 |
454,500 |
330,400 |
520,500 |
522,000 |
384,400 |
387,000 |
388,500 |
277,600 |
454,500 |
456,000 |
331,600 |
522,000 |
523,500 |
385,600 |
388,500 |
390,000 |
278,800 |
456,000 |
457,500 |
332,800 |
523,500 |
525,000 |
386,800 |
390,000 |
391,500 |
280,000 |
457,500 |
459,000 |
334,000 |
525,000 |
526,500 |
388,000 |
391,500 |
393,000 |
281,200 |
459,000 |
460,500 |
335,200 |
526,500 |
528,000 |
389,200 |
393,000 |
394,500 |
282,400 |
460,500 |
462,000 |
336,400 |
528,000 |
529,500 |
390,400 |
394,500 |
396,000 |
283,600 |
462,000 |
463,500 |
337,600 |
529,500 |
531,000 |
391,600 |
396,000 |
397,500 |
284,800 |
463,500 |
465,000 |
338,800 |
531,000 |
532,500 |
392,800 |
397,500 |
399,000 |
286,000 |
465,000 |
466,500 |
340,000 |
532,500 |
534,000 |
394,000 |
399,000 |
400,500 |
287,200 |
466,500 |
468,000 |
341,200 |
534,000 |
535,500 |
395,200 |
400,500 |
402,000 |
288,400 |
468,000 |
469,500 |
342,400 |
535,500 |
537,000 |
396,400 |
402,000 |
403,500 |
289,600 |
469,500 |
471,000 |
343,600 |
537,000 |
538,500 |
397,600 |
403,500 |
405,000 |
290,800 |
471,000 |
472,500 |
344,800 |
538,500 |
540,000 |
398,800 |
405,000 |
406,500 |
292,000 |
472,500 |
474,000 |
346,000 |
540,000 |
542,000 |
400,000 |
406,500 |
408,000 |
293,200 |
474,000 |
475,500 |
347,200 |
542,000 |
544,000 |
401,600 |
408,000 |
409,500 |
294,400 |
475,500 |
477,000 |
348,400 |
544,000 |
546,000 |
403,200 |
409,500 |
411,000 |
295,600 |
477,000 |
478,500 |
349,600 |
546,000 |
548,000 |
404,800 |
411,000 |
412,500 |
296,800 |
478,500 |
480,000 |
350,800 |
548,000 |
550,000 |
406,400 |
412,500 |
414,000 |
298,000 |
480,000 |
481,500 |
352,000 |
550,000 |
552,000 |
408,000 |
414,000 |
415,500 |
299,200 |
481,500 |
483,000 |
353,200 |
552,000 |
554,000 |
409,600 |
415,500 |
417,000 |
300,400 |
483,000 |
484,500 |
354,400 |
554,000 |
556,000 |
411,200 |
417,000 |
418,500 |
301,600 |
484,500 |
486,000 |
355,600 |
556,000 |
558,000 |
412,800 |
418,500 |
420,000 |
302,800 |
486,000 |
487,500 |
356,800 |
558,000 |
560,000 |
414,400 |
420,000 |
421,500 |
304,000 |
487,500 |
489,000 |
358,000 |
560,000 |
562,000 |
416,000 |
421,500 |
423,000 |
305,200 |
489,000 |
490,500 |
359,200 |
562,000 |
564,000 |
417,600 |
423,000 |
424,500 |
306,400 |
490,500 |
492,000 |
360,400 |
564,000 |
566,000 |
419,200 |
424,500 |
426,000 |
307,600 |
492,000 |
493,500 |
361,600 |
566,000 |
568,000 |
420,800 |
426,000 |
427,500 |
308,800 |
493,500 |
495,000 |
362,800 |
568,000 |
570,000 |
422,400 |
427,500 |
429,000 |
310,000 |
495,000 |
496,500 |
364,000 |
570,000 |
572,000 |
424,000 |
429,000 |
430,500 |
311,200 |
496,500 |
498,000 |
365,200 |
572,000 |
574,000 |
425,600 |
430,500 |
432,000 |
312,400 |
498,000 |
499,500 |
366,400 |
574,000 |
576,000 |
427,200 |
432,000 |
433,500 |
313,600 |
499,500 |
501,000 |
367,600 |
576,000 |
578,000 |
428,800 |
433,500 |
435,000 |
314,800 |
501,000 |
502,500 |
368,800 |
578,000 |
580,000 |
430,400 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
580,000 |
582,000 |
432,000 |
670,000 |
672,000 |
507,000 |
760,000 |
762,000 |
588,000 |
582,000 |
584,000 |
433,600 |
672,000 |
674,000 |
508,800 |
762,000 |
764,000 |
589,800 |
584,000 |
586,000 |
435,200 |
674,000 |
676,000 |
510,600 |
764,000 |
766,000 |
591,600 |
586,000 |
588,000 |
436,800 |
676,000 |
678,000 |
512,400 |
766,000 |
768,000 |
593,400 |
588,000 |
590,000 |
438,400 |
678,000 |
680,000 |
514,200 |
768,000 |
770,000 |
595,200 |
590,000 |
592,000 |
440,000 |
680,000 |
682,000 |
516,000 |
770,000 |
772,000 |
597,000 |
592,000 |
594,000 |
441,600 |
682,000 |
684,000 |
517,800 |
772,000 |
774,000 |
598,800 |
594,000 |
596,000 |
443,200 |
684,000 |
686,000 |
519,600 |
774,000 |
776,000 |
600,600 |
596,000 |
598,000 |
444,800 |
686,000 |
688,000 |
521,400 |
776,000 |
778,000 |
602,400 |
598,000 |
600,000 |
446,400 |
688,000 |
690,000 |
523,200 |
778,000 |
780,000 |
604,200 |
600,000 |
602,000 |
448,000 |
690,000 |
692,000 |
525,000 |
780,000 |
782,000 |
606,000 |
602,000 |
604,000 |
449,600 |
692,000 |
694,000 |
526,800 |
782,000 |
784,000 |
607,800 |
604,000 |
606,000 |
451,200 |
694,000 |
696,000 |
528,600 |
784,000 |
786,000 |
609,600 |
606,000 |
608,000 |
452,800 |
696,000 |
698,000 |
530,400 |
786,000 |
788,000 |
611,400 |
608,000 |
610,000 |
454,400 |
698,000 |
700,000 |
532,200 |
788,000 |
790,000 |
613,200 |
610,000 |
612,000 |
456,000 |
700,000 |
702,000 |
534,000 |
790,000 |
792,000 |
615,000 |
612,000 |
614,000 |
457,600 |
702,000 |
704,000 |
535,800 |
792,000 |
794,000 |
616,800 |
614,000 |
616,000 |
459,200 |
704,000 |
706,000 |
537,600 |
794,000 |
796,000 |
618,600 |
616,000 |
618,000 |
460,800 |
706,000 |
708,000 |
539,400 |
796,000 |
798,000 |
620,400 |
618,000 |
620,000 |
462,400 |
708,000 |
710,000 |
541,200 |
798,000 |
800,000 |
622,200 |
620,000 |
622,000 |
464,000 |
710,000 |
712,000 |
543,000 |
800,000 |
802,000 |
624,000 |
622,000 |
624,000 |
465,600 |
712,000 |
714,000 |
544,800 |
802,000 |
804,000 |
625,800 |
624,000 |
626,000 |
467,200 |
714,000 |
716,000 |
546,600 |
804,000 |
806,000 |
627,600 |
626,000 |
628,000 |
468,800 |
716,000 |
718,000 |
548,400 |
806,000 |
808,000 |
629,400 |
628,000 |
630,000 |
470,400 |
718,000 |
720,000 |
550,200 |
808,000 |
810,000 |
631,200 |
630,000 |
632,000 |
472,000 |
720,000 |
722,000 |
552,000 |
810,000 |
812,000 |
633,000 |
632,000 |
634,000 |
473,600 |
722,000 |
724,000 |
553,800 |
812,000 |
814,000 |
634,800 |
634,000 |
636,000 |
475,200 |
724,000 |
726,000 |
555,600 |
814,000 |
816,000 |
636,600 |
636,000 |
638,000 |
476,800 |
726,000 |
728,000 |
557,400 |
816,000 |
818,000 |
638,400 |
638,000 |
640,000 |
478,400 |
728,000 |
730,000 |
559,200 |
818,000 |
820,000 |
640,200 |
640,000 |
642,000 |
480,000 |
730,000 |
732,000 |
561,000 |
820,000 |
822,000 |
642,000 |
642,000 |
644,000 |
481,800 |
732,000 |
734,000 |
562,800 |
822,000 |
824,000 |
643,800 |
644,000 |
646,000 |
483,600 |
734,000 |
736,000 |
564,600 |
824,000 |
826,000 |
645,600 |
646,000 |
648,000 |
485,400 |
736,000 |
738,000 |
566,400 |
826,000 |
828,000 |
647,400 |
648,000 |
650,000 |
487,200 |
738,000 |
740,000 |
568,200 |
828,000 |
830,000 |
649,200 |
650,000 |
652,000 |
489,000 |
740,000 |
742,000 |
570,000 |
830,000 |
832,000 |
651,000 |
652,000 |
654,000 |
490,800 |
742,000 |
744,000 |
571,800 |
832,000 |
834,000 |
652,800 |
654,000 |
656,000 |
492,600 |
744,000 |
746,000 |
573,600 |
834,000 |
836,000 |
654,600 |
656,000 |
658,000 |
494,400 |
746,000 |
748,000 |
575,400 |
836,000 |
838,000 |
656,400 |
658,000 |
660,000 |
496,200 |
748,000 |
750,000 |
577,200 |
838,000 |
840,000 |
658,200 |
660,000 |
662,000 |
498,000 |
750,000 |
752,000 |
579,000 |
840,000円以上 |
給与等の金額から180,000円を控除した金額 |
|
662,000 |
664,000 |
499,800 |
752,000 |
754,000 |
580,800 |
|||
664,000 |
666,000 |
501,600 |
754,000 |
756,000 |
582,600 |
|||
666,000 |
668,000 |
503,400 |
756,000 |
758,000 |
584,400 |
|||
668,000 |
670,000 |
505,200 |
758,000 |
760,000 |
586,200 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
3,000円未満 |
0 |
51,000 |
52,000 |
2,160 |
142,000 |
144,000 |
6,030 |
|
52,000 |
53,000 |
2,210 |
144,000 |
146,000 |
6,120 |
|||
3,000 |
4,000 |
120 |
53,000 |
54,000 |
2,250 |
146,000 |
148,000 |
6,200 |
4,000 |
5,000 |
170 |
54,000 |
55,000 |
2,290 |
148,000 |
150,000 |
6,290 |
5,000 |
6,000 |
210 |
55,000 |
56,000 |
2,330 |
150,000 |
152,000 |
6,370 |
6,000 |
7,000 |
250 |
56,000 |
57,000 |
2,380 |
152,000 |
154,000 |
6,460 |
7,000 |
8,000 |
290 |
57,000 |
58,000 |
2,420 |
154,000 |
156,000 |
6,540 |
8,000 |
9,000 |
340 |
58,000 |
59,000 |
2,460 |
156,000 |
158,000 |
6,630 |
9,000 |
10,000 |
380 |
59,000 |
60,000 |
2,500 |
158,000 |
160,000 |
6,710 |
10,000 |
11,000 |
420 |
60,000 |
62,000 |
2,550 |
160,000 |
162,000 |
6,800 |
11,000 |
12,000 |
460 |
62,000 |
64,000 |
2,630 |
162,000 |
164,000 |
6,880 |
12,000 |
13,000 |
510 |
64,000 |
66,000 |
2,720 |
164,000 |
166,000 |
6,970 |
13,000 |
14,000 |
550 |
66,000 |
68,000 |
2,800 |
166,000 |
168,000 |
7,050 |
14,000 |
15,000 |
590 |
68,000 |
70,000 |
2,890 |
168,000 |
170,000 |
7,140 |
15,000 |
16,000 |
630 |
70,000 |
72,000 |
2,970 |
170,000 |
172,000 |
7,220 |
16,000 |
17,000 |
680 |
72,000 |
74,000 |
3,060 |
172,000 |
174,000 |
7,310 |
17,000 |
18,000 |
720 |
74,000 |
76,000 |
3,140 |
174,000 |
176,000 |
7,390 |
18,000 |
19,000 |
760 |
76,000 |
78,000 |
3,230 |
176,000 |
178,000 |
7,480 |
19,000 |
20,000 |
800 |
78,000 |
80,000 |
3,310 |
178,000 |
180,000 |
7,560 |
20,000 |
21,000 |
850 |
80,000 |
82,000 |
3,400 |
180,000 |
184,000 |
7,650 |
21,000 |
22,000 |
890 |
82,000 |
84,000 |
3,480 |
184,000 |
188,000 |
7,820 |
22,000 |
23,000 |
930 |
84,000 |
86,000 |
3,570 |
188,000 |
192,000 |
7,990 |
23,000 |
24,000 |
970 |
86,000 |
88,000 |
3,650 |
192,000 |
196,000 |
8,160 |
24,000 |
25,000 |
1,020 |
88,000 |
90,000 |
3,740 |
196,000 |
200,000 |
8,330 |
25,000 |
26,000 |
1,060 |
90,000 |
92,000 |
3,820 |
200,000 |
204,000 |
8,500 |
26,000 |
27,000 |
1,100 |
92,000 |
94,000 |
3,910 |
204,000 |
208,000 |
8,700 |
27,000 |
28,000 |
1,140 |
94,000 |
96,000 |
3,990 |
208,000 |
212,000 |
8,900 |
28,000 |
29,000 |
1,190 |
96,000 |
98,000 |
4,080 |
212,000 |
216,000 |
9,100 |
29,000 |
30,000 |
1,230 |
98,000 |
100,000 |
4,160 |
216,000 |
220,000 |
9,300 |
30,000 |
31,000 |
1,270 |
100,000 |
102,000 |
4,250 |
220,000 |
224,000 |
9,500 |
31,000 |
32,000 |
1,310 |
102,000 |
104,000 |
4,330 |
224,000 |
228,000 |
9,700 |
32,000 |
33,000 |
1,360 |
104,000 |
106,000 |
4,420 |
228,000 |
232,000 |
9,900 |
33,000 |
34,000 |
1,400 |
106,000 |
108,000 |
4,500 |
232,000 |
236,000 |
10,100 |
34,000 |
35,000 |
1,440 |
108,000 |
110,000 |
4,590 |
236,000 |
240,000 |
10,300 |
35,000 |
36,000 |
1,480 |
110,000 |
112,000 |
4,670 |
240,000 |
244,000 |
10,500 |
36,000 |
37,000 |
1,530 |
112,000 |
114,000 |
4,760 |
244,000 |
248,000 |
10,700 |
37,000 |
38,000 |
1,570 |
114,000 |
116,000 |
4,840 |
248,000 |
252,000 |
10,900 |
38,000 |
39,000 |
1,610 |
116,000 |
118,000 |
4,930 |
252,000 |
256,000 |
11,100 |
39,000 |
40,000 |
1,650 |
118,000 |
120,000 |
5,010 |
256,000 |
260,000 |
11,300 |
40,000 |
41,000 |
1,700 |
120,000 |
122,000 |
5,100 |
260,000 |
264,000 |
11,500 |
41,000 |
42,000 |
1,740 |
122,000 |
124,000 |
5,180 |
264,000 |
268,000 |
11,700 |
42,000 |
43,000 |
1,780 |
124,000 |
126,000 |
5,270 |
268,000 |
272,000 |
11,900 |
43,000 |
44,000 |
1,820 |
126,000 |
128,000 |
5,350 |
272,000 |
276,000 |
12,100 |
44,000 |
45,000 |
1,870 |
128,000 |
130,000 |
5,440 |
276,000 |
280,000 |
12,300 |
45,000 |
46,000 |
1,910 |
130,000 |
132,000 |
5,520 |
280,000 |
284,000 |
12,500 |
46,000 |
47,000 |
1,950 |
132,000 |
134,000 |
5,610 |
284,000 |
288,000 |
12,700 |
47,000 |
48,000 |
1,990 |
134,000 |
136,000 |
5,690 |
288,000 |
292,000 |
12,900 |
48,000 |
49,000 |
2,040 |
136,000 |
138,000 |
5,780 |
292,000 |
296,000 |
13,100 |
49,000 |
50,000 |
2,080 |
138,000 |
140,000 |
5,860 |
296,000 |
300,000 |
13,300 |
50,000 |
51,000 |
2,120 |
140,000 |
142,000 |
5,950 |
300,000 |
304,000 |
13,500 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
304,000 |
308,000 |
13,700 |
546,000 |
552,000 |
25,800 |
868,000 |
876,000 |
48,600 |
308,000 |
312,000 |
13,900 |
552,000 |
558,000 |
26,100 |
876,000 |
884,000 |
49,200 |
312,000 |
316,000 |
14,100 |
558,000 |
564,000 |
26,400 |
884,000 |
892,000 |
49,800 |
316,000 |
320,000 |
14,300 |
564,000 |
570,000 |
26,700 |
892,000 |
900,000 |
50,400 |
320,000 |
324,000 |
14,500 |
570,000 |
576,000 |
27,000 |
900,000 |
908,000 |
51,000 |
324,000 |
328,000 |
14,700 |
576,000 |
582,000 |
27,300 |
908,000 |
916,000 |
51,600 |
328,000 |
332,000 |
14,900 |
582,000 |
588,000 |
27,600 |
916,000 |
924,000 |
52,200 |
332,000 |
336,000 |
15,100 |
588,000 |
594,000 |
27,900 |
924,000 |
932,000 |
52,800 |
336,000 |
340,000 |
15,300 |
594,000 |
600,000 |
28,200 |
932,000 |
940,000 |
53,400 |
340,000 |
344,000 |
15,500 |
600,000 |
606,000 |
28,500 |
940,000 |
948,000 |
54,000 |
344,000 |
348,000 |
15,700 |
606,000 |
612,000 |
28,950 |
948,000 |
956,000 |
54,600 |
348,000 |
352,000 |
15,900 |
612,000 |
618,000 |
29,400 |
956,000 |
964,000 |
55,200 |
352,000 |
356,000 |
16,100 |
618,000 |
624,000 |
29,850 |
964,000 |
972,000 |
55,800 |
356,000 |
360,000 |
16,300 |
624,000 |
630,000 |
30,300 |
972,000 |
980,000 |
56,400 |
360,000 |
364,000 |
16,500 |
630,000 |
636,000 |
30,750 |
980,000 |
988,000 |
57,000 |
364,000 |
368,000 |
16,700 |
636,000 |
642,000 |
31,200 |
988,000 |
996,000 |
57,600 |
368,000 |
372,000 |
16,900 |
642,000 |
648,000 |
31,650 |
996,000 |
1,004,000 |
58,200 |
372,000 |
376,000 |
17,100 |
648,000 |
654,000 |
32,100 |
1,004,000 |
1,012,000 |
58,800 |
376,000 |
380,000 |
17,300 |
654,000 |
660,000 |
32,550 |
1,012,000 |
1,020,000 |
59,400 |
380,000 |
384,000 |
17,500 |
660,000 |
666,000 |
33,000 |
1,020,000 |
1,028,000 |
60,000 |
384,000 |
388,000 |
17,700 |
666,000 |
672,000 |
33,450 |
1,028,000 |
1,036,000 |
60,600 |
388,000 |
392,000 |
17,900 |
672,000 |
678,000 |
33,900 |
1,036,000 |
1,044,000 |
61,200 |
392,000 |
396,000 |
18,100 |
678,000 |
684,000 |
34,350 |
1,044,000 |
1,052,000 |
61,800 |
396,000 |
400,000 |
18,300 |
684,000 |
690,000 |
34,800 |
1,052,000 |
1,060,000 |
62,400 |
400,000 |
404,000 |
18,500 |
690,000 |
696,000 |
35,250 |
1,060,000 |
1,068,000 |
63,000 |
404,000 |
408,000 |
18,700 |
696,000 |
702,000 |
35,700 |
1,068,000 |
1,076,000 |
63,600 |
408,000 |
412,000 |
18,900 |
702,000 |
708,000 |
36,150 |
1,076,000 |
1,084,000 |
64,200 |
412,000 |
416,000 |
19,100 |
708,000 |
714,000 |
36,600 |
1,084,000 |
1,092,000 |
64,800 |
416,000 |
420,000 |
19,300 |
714,000 |
720,000 |
37,050 |
1,092,000 |
1,100,000 |
65,400 |
420,000 |
426,000 |
19,500 |
720,000 |
726,000 |
37,500 |
1,100,000 |
1,108,000 |
66,000 |
426,000 |
432,000 |
19,800 |
726,000 |
732,000 |
37,950 |
1,108,000 |
1,116,000 |
66,600 |
432,000 |
438,000 |
20,100 |
732,000 |
738,000 |
38,400 |
1,116,000 |
1,124,000 |
67,200 |
438,000 |
444,000 |
20,400 |
738,000 |
744,000 |
38,850 |
1,124,000 |
1,132,000 |
67,800 |
444,000 |
450,000 |
20,700 |
744,000 |
750,000 |
39,300 |
1,132,000 |
1,140,000 |
68,400 |
450,000 |
456,000 |
21,000 |
750,000 |
756,000 |
39,750 |
1,140,000 |
1,148,000 |
69,000 |
456,000 |
462,000 |
21,300 |
756,000 |
762,000 |
40,200 |
1,148,000 |
1,156,000 |
69,600 |
462,000 |
468,000 |
21,600 |
762,000 |
768,000 |
40,650 |
1,156,000 |
1,164,000 |
70,200 |
468,000 |
474,000 |
21,900 |
768,000 |
774,000 |
41,100 |
1,164,000 |
1,172,000 |
70,800 |
474,000 |
480,000 |
22,200 |
774,000 |
780,000 |
41,550 |
1,172,000 |
1,180,000 |
71,400 |
480,000 |
486,000 |
22,500 |
780,000 |
788,000 |
42,000 |
1,180,000 |
1,188,000 |
72,000 |
486,000 |
492,000 |
22,800 |
788,000 |
796,000 |
42,600 |
1,188,000 |
1,196,000 |
72,600 |
492,000 |
498,000 |
23,100 |
796,000 |
804,000 |
43,200 |
1,196,000 |
1,204,000 |
73,200 |
498,000 |
504,000 |
23,400 |
804,000 |
812,000 |
43,800 |
1,204,000 |
1,212,000 |
73,900 |
504,000 |
510,000 |
23,700 |
812,000 |
820,000 |
44,400 |
1,212,000 |
1,220,000 |
74,700 |
510,000 |
516,000 |
24,000 |
820,000 |
828,000 |
45,000 |
1,220,000 |
1,228,000 |
75,500 |
516,000 |
522,000 |
24,300 |
828,000 |
836,000 |
45,600 |
1,228,000 |
1,236,000 |
76,300 |
522,000 |
528,000 |
24,600 |
836,000 |
844,000 |
46,200 |
1,236,000 |
1,244,000 |
77,100 |
528,000 |
534,000 |
24,900 |
844,000 |
852,000 |
46,800 |
1,244,000 |
1,252,000 |
77,900 |
534,000 |
540,000 |
25,200 |
852,000 |
860,000 |
47,400 |
1,252,000 |
1,260,000 |
78,700 |
540,000 |
546,000 |
25,500 |
860,000 |
868,000 |
48,000 |
1,260,000 |
1,270,000 |
79,500 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
1,270,000 |
1,280,000 |
80,500 |
1,720,000 |
1,730,000 |
125,500 |
6,000,000 |
8,000,000 |
退職所得控除額控除後の退職手当等の金額に20%を乗じて算出した金額から431,500円を控除した金額 |
1,280,000 |
1,290,000 |
81,500 |
1,730,000 |
1,740,000 |
126,500 |
|||
1,290,000 |
1,300,000 |
82,500 |
1,740,000 |
1,750,000 |
127,500 |
|||
1,300,000 |
1,310,000 |
83,500 |
1,750,000 |
1,760,000 |
128,500 |
|||
1,310,000 |
1,320,000 |
84,500 |
1,760,000 |
1,770,000 |
129,500 |
|||
1,320,000 |
1,330,000 |
85,500 |
1,770,000 |
1,780,000 |
130,500 |
8,000,000 |
12,000,000 |
退職所得控除額控除後の退職手当等の金額に22.5%を乗じて算出した金額から631,500円を控除した金額 |
1,330,000 |
1,340,000 |
86,500 |
1,780,000 |
1,790,000 |
131,500 |
|||
1,340,000 |
1,350,000 |
87,500 |
1,790,000 |
1,800,000 |
132,500 |
|||
1,350,000 |
1,360,000 |
88,500 |
1,800,000 |
1,810,000 |
133,500 |
|||
1,360,000 |
1,370,000 |
89,500 |
1,810,000 |
1,820,000 |
134,500 |
|||
1,370,000 |
1,380,000 |
90,500 |
1,820,000 |
1,830,000 |
135,500 |
12,000,000 |
20,000,000 |
退職所得控除額控除後の退職手当等の金額に25%を乗じて算出した金額から931,500円を控除した金額 |
1,380,000 |
1,390,000 |
91,500 |
1,830,000 |
1,840,000 |
136,500 |
|||
1,390,000 |
1,400,000 |
92,500 |
1,840,000 |
1,850,000 |
137,500 |
|||
1,400,000 |
1,410,000 |
93,500 |
1,850,000 |
1,860,000 |
138,500 |
|||
1,410,000 |
1,420,000 |
94,500 |
1,860,000 |
1,870,000 |
139,500 |
|||
1,420,000 |
1,430,000 |
95,500 |
1,870,000 |
1,880,000 |
140,500 |
20,000,000 |
40,000,000 |
退職所得控除額控除後の退職手当等の金額に27.5%を乗じて算出した金額から1,431,500円を控除した金額 |
1,430,000 |
1,440,000 |
96,500 |
1,880,000 |
1,890,000 |
141,500 |
|||
1,440,000 |
1,450,000 |
97,500 |
1,890,000 |
1,900,000 |
142,500 |
|||
1,450,000 |
1,460,000 |
98,500 |
1,900,000 |
1,910,000 |
143,500 |
|||
1,460,000 |
1,470,000 |
99,500 |
1,910,000 |
1,920,000 |
144,500 |
|||
1,470,000 |
1,480,000 |
100,500 |
1,920,000 |
1,930,000 |
145,500 |
40,000,000 |
60,000,000 |
退職所得控除額控除後の退職手当等の金額に30%を乗じて算出した金額から2,431,500円を控除した金額 |
1,480,000 |
1,490,000 |
101,500 |
1,930,000 |
1,940,000 |
146,500 |
|||
1,490,000 |
1,500,000 |
102,500 |
1,940,000 |
1,950,000 |
147,500 |
|||
1,500,000 |
1,510,000 |
103,500 |
1,950,000 |
1,960,000 |
148,500 |
|||
1,510,000 |
1,520,000 |
104,500 |
1,960,000 |
1,970,000 |
149,500 |
|||
1,520,000 |
1,530,000 |
105,500 |
1,970,000 |
1,980,000 |
150,500 |
60,000,000 |
90,000,000 |
退職所得控除額控除後の退職手当等の金額に32.5%を乗じて算出した金額から3,931,500円を控除した金額 |
1,530,000 |
1,540,000 |
106,500 |
1,980,000 |
1,990,000 |
151,500 |
|||
1,540,000 |
1,550,000 |
107,500 |
1,990,000 |
2,000,000 |
152,500 |
|||
1,550,000 |
1,560,000 |
108,500 |
||||||
1,560,000 |
1,570,000 |
109,500 |
||||||
1,570,000 |
1,580,000 |
110,500 |
2,000,000 |
3,000,000 |
退職所得控除額控除後の退職手当等の金額に12.5%を乗じて算出した金額から96,500円を控除した金額 |
90,000,000 |
12,000,000 |
退職所得控除額控除後の退職手当等の金額に35%を乗じて算出した金額から6,181,500円を控除した金額 |
1,580,000 |
1,590,000 |
111,500 |
||||||
1,590,000 |
1,600,000 |
112,500 |
||||||
1,600,000 |
1,610,000 |
113,500 |
||||||
1,610,000 |
1,620,000 |
114,500 |
||||||
1,620,000 |
1,630,000 |
115,500 |
3,000,000 |
4,400,000 |
退職所得控除額控除後の退職手当等の金額に15%を乗じて算出した金額から171,500円を控除した金額 |
120,000,000円以上 |
退職所得控除額控除後の退職手当等の金額に37.5%を乗じて算出した金額から9,181,500円を控除した金額 |
|
1,630,000 |
1,640,000 |
116,500 |
||||||
1,640,000 |
1,650,000 |
117,500 |
||||||
1,650,000 |
1,660,000 |
118,500 |
||||||
1,660,000 |
1,670,000 |
119,500 |
||||||
1,670,000 |
1,680,000 |
120,500 |
4,400,000 |
6,000,000 |
退職所得控除額控除後の退職手当等の金額に17.5%を乗じて算出した金額から281,500円を控除した金額 |
|||
1,680,000 |
1,690,000 |
121,500 |
||||||
1,690,000 |
1,700,000 |
122,500 |
||||||
1,700,000 |
1,710,000 |
123,500 |
||||||
1,710,000 |
1,720,000 |
124,500 |
第二十八条第三項(給与所得控除額) |
一 前項に規定する収入金額が六十四万円以下である場合 四万円と当該収入金額から四万円を控除した金額の十分の二に相当する金額との合計額二 前項に規定する収入金額が六十四万円をこえ八十四万円未満である場合 十六万円と当該収入金額から六十四万円を控除した金額の十分の一に相当する金額との合計額三 前項に規定する収入金額が八十四万円以上である場合 十八万円 |
一 前項に規定する収入金額が五十三万七千五百円以下である場合 三万七千五百円と当該収入金額から三万七千五百円を控除した金額の十分の二に相当する金額との合計額二 前項に規定する収入金額が五十三万七千五百円をこえ六十三万七千五百円以下である場合 十三万七千五百円と当該収入金額から五十三万七千五百円を控除した金額の十分の一・七五に相当する金額との合計額三 前項に規定する収入金額が六十三万七千五百円をこえ七十三万七千五百円以下である場合 十五万五千円と当該収入金額から六十三万七千五百円を控除した金額の十分の一に相当する金額との合計額四 前項に規定する収入金額が七十三万七千五百円をこえ八十三万七千五百円未満である場合 十六万五千円と当該収入金額から七十三万七千五百円を控除した金額の十分の〇・七五に相当する金額との合計額五 前項に規定する収入金額が八十三万七千五百円以上である場合 十七万二千五百円 |
第五十七条第一項第一号(青色事業専従者等に係る必要経費の特例等) |
二十四万円 |
二十二万五千円(当該青色事業専従者の年齢が二十歳未満である場合には、二十一万七千五百円) |
第五十七条第二項第一号 |
十五万円 |
十四万二千五百円 |
第五十七条第六項 |
十五歳未満であるかどうかの判定 |
十五歳未満であるかどうか及び青色事業専従者の年齢が二十歳未満であるかどうかの判定 |
当該親族 |
当該親族又は青色事業専従者 |
|
第七十五条第一項(生命保険料控除) |
二万五千円 |
二万三千六百円 |
三万七千五百円 |
三万六千八百円 |
|
第七十七条第一項及び第二項(配偶者控除) |
十三万円 |
十二万七千五百円 |
第七十八条第一項(扶養控除) |
六万円 |
六万円(年齢十三歳未満の扶養親族については、五万七千五百円) |
第七十八条第二項 |
扶養親族のうち一人 |
扶養親族のうち一人(年齢十三歳以上の扶養親族がある場合には、そのうちの一人) |
第七十八条第三項 |
居住者のうちの一人 |
居住者のうちの一人(当該扶養親族のうちに年齢十三歳以上の者がある場合には、その者を自己の扶養親族とする居住者に限る。) |
第七十九条第一項(控除対象配偶者及び扶養親族の判定の時期等) |
扶養親族に該当するかどうかの判定 |
扶養親族に該当するかどうか及び居住者の扶養親族の年齢が十三歳以上であるかどうかの判定 |
第八十条第一項(基礎控除) |
十四万円 |
十三万七千五百円 |
第八十四条第二項(変動所得及び臨時所得の平均課税) |
百万円以下 |
百万円未満 |
別表第二 |
所得税法の一部を改正する法律(昭和四十一年法律第三十一号。以下「改正法」という。)附則別表第一 |
|
第百九十条第二号(年末調整) |
別表第七の附表 |
改正法附則別表第五の附表 |
別表第七 |
改正法附則別表第五 |
|
扶養親族の数 |
扶養親族の年齢別の数 |
|
第二百一条第一項(退職所得に係る源泉徴収税額) |
別表第八 |
改正法附則別表第六 |
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 |
% |
1,500円未満 |
0 |
0 |
23,000 |
23,500 |
1,920 |
8.3 |
61,000 |
62,000 |
5,100 |
8.3 |
|
23,500 |
24,000 |
1,960 |
8.3 |
62,000 |
63,000 |
5,180 |
8.3 |
||||
1,500 |
2,000 |
120 |
8.3 |
24,000 |
24,500 |
2,000 |
8.3 |
63,000 |
64,000 |
5,270 |
8.3 |
2,000 |
2,500 |
160 |
8.3 |
24,500 |
25,000 |
2,050 |
8.3 |
64,000 |
65,000 |
5,350 |
8.3 |
2,500 |
3,000 |
200 |
8.3 |
25,000 |
25,500 |
2,090 |
8.3 |
65,000 |
66,000 |
5,440 |
8.3 |
3,000 |
3,500 |
250 |
8.3 |
25,500 |
26,000 |
2,130 |
8.3 |
66,000 |
67,000 |
5,520 |
8.3 |
3,500 |
4,000 |
290 |
8.3 |
26,000 |
26,500 |
2,170 |
8.3 |
67,000 |
68,000 |
5,600 |
8.3 |
4,000 |
4,500 |
330 |
8.3 |
26,500 |
27,000 |
2,210 |
8.3 |
68,000 |
69,000 |
5,690 |
8.3 |
4,500 |
5,000 |
370 |
8.3 |
27,000 |
27,500 |
2,250 |
8.3 |
69,000 |
70,000 |
5,770 |
8.3 |
5,000 |
5,500 |
410 |
8.3 |
27,500 |
28,000 |
2,300 |
8.3 |
70,000 |
71,000 |
5,850 |
8.3 |
5,500 |
6,000 |
460 |
8.3 |
28,000 |
28,500 |
2,340 |
8.3 |
71,000 |
72,000 |
5,940 |
8.3 |
6,000 |
6,500 |
500 |
8.3 |
28,500 |
29,000 |
2,380 |
8.3 |
72,000 |
73,000 |
6,020 |
8.3 |
6,500 |
7,000 |
540 |
8.3 |
29,000 |
29,500 |
2,420 |
8.3 |
73,000 |
74,000 |
6,110 |
8.3 |
7,000 |
7,500 |
580 |
8.3 |
29,500 |
30,000 |
2,460 |
8.3 |
74,000 |
75,000 |
6,190 |
8.3 |
7,500 |
8,000 |
620 |
8.3 |
30,000 |
31,000 |
2,510 |
8.3 |
75,000 |
76,000 |
6,270 |
8.3 |
8,000 |
8,500 |
660 |
8.3 |
31,000 |
32,000 |
2,590 |
8.3 |
76,000 |
77,000 |
6,360 |
8.3 |
8,500 |
9,000 |
710 |
8.3 |
32,000 |
33,000 |
2,670 |
8.3 |
77,000 |
78,000 |
6,440 |
8.3 |
9,000 |
9,500 |
750 |
8.3 |
33,000 |
34,000 |
2,760 |
8.3 |
78,000 |
79,000 |
6,520 |
8.3 |
9,500 |
10,000 |
790 |
8.3 |
34,000 |
35,000 |
2,840 |
8.3 |
79,000 |
80,000 |
6,610 |
8.3 |
10,000 |
10,500 |
830 |
8.3 |
35,000 |
36,000 |
2,920 |
8.3 |
80,000 |
81,000 |
6,690 |
8.3 |
10,500 |
11,000 |
870 |
8.3 |
36,000 |
37,000 |
3,010 |
8.3 |
81,000 |
82,000 |
6,770 |
8.3 |
11,000 |
11,500 |
920 |
8.3 |
37,000 |
38,000 |
3,090 |
8.3 |
82,000 |
83,000 |
6,860 |
8.3 |
11,500 |
12,000 |
960 |
8.3 |
38,000 |
39,000 |
3,180 |
8.3 |
83,000 |
84,000 |
6,940 |
8.3 |
12,000 |
12,500 |
1,000 |
8.3 |
39,000 |
40,000 |
3,260 |
8.3 |
84,000 |
85,000 |
7,030 |
8.3 |
12,500 |
13,000 |
1,040 |
8.3 |
40,000 |
41,000 |
3,340 |
8.3 |
85,000 |
86,000 |
7,110 |
8.3 |
13,000 |
13,500 |
1,080 |
8.3 |
41,000 |
42,000 |
3,430 |
8.3 |
86,000 |
87,000 |
7,190 |
8.3 |
13,500 |
14,000 |
1,120 |
8.3 |
42,000 |
43,000 |
3,510 |
8.3 |
87,000 |
88,000 |
7,280 |
8.3 |
14,000 |
14,500 |
1,170 |
8.3 |
43,000 |
44,000 |
3,590 |
8.3 |
88,000 |
89,000 |
7,360 |
8.3 |
14,500 |
15,000 |
1,210 |
8.3 |
44,000 |
45,000 |
3,680 |
8.3 |
89,000 |
90,000 |
7,440 |
8.3 |
15,000 |
15,500 |
1,250 |
8.3 |
45,000 |
46,000 |
3,760 |
8.3 |
90,000 |
92,000 |
7,530 |
8.3 |
15,500 |
16,000 |
1,290 |
8.3 |
46,000 |
47,000 |
3,850 |
8.3 |
92,000 |
94,000 |
7,700 |
8.3 |
16,000 |
16,500 |
1,330 |
8.3 |
47,000 |
48,000 |
3,930 |
8.3 |
94,000 |
96,000 |
7,860 |
8.3 |
16,500 |
17,000 |
1,380 |
8.3 |
48,000 |
49,000 |
4,010 |
8.3 |
96,000 |
98,000 |
8,030 |
8.3 |
17,000 |
17,500 |
1,420 |
8.3 |
49,000 |
50,000 |
4,100 |
8.3 |
98,000 |
100,000 |
8,200 |
8.3 |
17,500 |
18,000 |
1,460 |
8.3 |
50,000 |
51,000 |
4,180 |
8.3 |
100,000 |
102,000 |
8,370 |
8.3 |
18,000 |
18,500 |
1,500 |
8.3 |
51,000 |
52,000 |
4,260 |
8.3 |
102,000 |
104,000 |
8,570 |
8.3 |
18,500 |
19,000 |
1,540 |
8.3 |
52,000 |
53,000 |
4,350 |
8.3 |
104,000 |
106,000 |
8,770 |
8.3 |
19,000 |
19,500 |
1,590 |
8.3 |
53,000 |
54,000 |
4,430 |
8.3 |
106,000 |
108,000 |
8,970 |
8.3 |
19,500 |
20,000 |
1,630 |
8.3 |
54,000 |
55,000 |
4,510 |
8.3 |
108,000 |
110,000 |
9,170 |
8.3 |
20,000 |
20,500 |
1,670 |
8.3 |
55,000 |
56,000 |
4,600 |
8.3 |
110,000 |
112,000 |
9,370 |
8.3 |
20,500 |
21,000 |
1,710 |
8.3 |
56,000 |
57,000 |
4,680 |
8.3 |
112,000 |
114,000 |
9,570 |
8.3 |
21,000 |
21,500 |
1,750 |
8.3 |
57,000 |
58,000 |
4,770 |
8.3 |
114,000 |
116,000 |
9,770 |
8.3 |
21,500 |
22,000 |
1,790 |
8.3 |
58,000 |
59,000 |
4,850 |
8.3 |
116,000 |
118,000 |
9,970 |
8.3 |
22,000 |
22,500 |
1,840 |
8.3 |
59,000 |
60,000 |
4,930 |
8.3 |
118,000 |
120,000 |
10,170 |
8.3 |
22,500 |
23,000 |
1,880 |
8.3 |
60,000 |
61,000 |
5,020 |
8.3 |
120,000 |
122,000 |
10,370 |
8.3 |
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 |
% |
122,000 |
124,000 |
10,570 |
8.3 |
213,000 |
216,000 |
19,820 |
9 |
348,000 |
351,000 |
36,770 |
10 |
124,000 |
126,000 |
10,770 |
8.3 |
216,000 |
219,000 |
20,160 |
9 |
351,000 |
354,000 |
37,220 |
10 |
126,000 |
128,000 |
10,970 |
8.3 |
219,000 |
222,000 |
20,490 |
9 |
354,000 |
357,000 |
37,670 |
10 |
128,000 |
130,000 |
11,170 |
8.3 |
222,000 |
225,000 |
20,830 |
9 |
357,000 |
360,000 |
38,120 |
10 |
130,000 |
132,000 |
11,370 |
8.3 |
225,000 |
228,000 |
21,170 |
9 |
360,000 |
363,000 |
38,570 |
10 |
132,000 |
134,000 |
11,570 |
8.3 |
228,000 |
231,000 |
21,500 |
9 |
363,000 |
366,000 |
39,020 |
10 |
134,000 |
136,000 |
11,770 |
8.3 |
231,000 |
234,000 |
21,840 |
9 |
366,000 |
369,000 |
39,470 |
10 |
136,000 |
138,000 |
11,970 |
8.3 |
234,000 |
237,000 |
22,170 |
9 |
369,000 |
372,000 |
39,920 |
10 |
138,000 |
140,000 |
12,170 |
8.3 |
237,000 |
240,000 |
22,510 |
9 |
372,000 |
375,000 |
40,370 |
10 |
140,000 |
142,000 |
12,370 |
8.3 |
240,000 |
243,000 |
22,850 |
9 |
375,000 |
378,000 |
40,820 |
10 |
142,000 |
144,000 |
12,570 |
8.3 |
243,000 |
246,000 |
23,180 |
9 |
378,000 |
381,000 |
41,270 |
10 |
144,000 |
146,000 |
12,770 |
8.3 |
246,000 |
249,000 |
23,520 |
9 |
381,000 |
384,000 |
41,720 |
10 |
146,000 |
148,000 |
12,970 |
8.3 |
249,000 |
252,000 |
23,850 |
9 |
384,000 |
387,000 |
42,170 |
10 |
148,000 |
150,000 |
13,170 |
8.3 |
252,000 |
255,000 |
24,190 |
9 |
387,000 |
390,000 |
42,620 |
11 |
150,000 |
152,000 |
13,370 |
8.3 |
255,000 |
258,000 |
24,530 |
9 |
390,000 |
394,000 |
43,070 |
11 |
152,000 |
154,000 |
13,570 |
8.3 |
258,000 |
261,000 |
24,860 |
9 |
394,000 |
398,000 |
43,670 |
11 |
154,000 |
156,000 |
13,770 |
8.3 |
261,000 |
264,000 |
25,200 |
9 |
398,000 |
402,000 |
44,270 |
11 |
156,000 |
158,000 |
13,970 |
8.3 |
264,000 |
267,000 |
25,530 |
9 |
402,000 |
406,000 |
44,870 |
11 |
158,000 |
160,000 |
14,170 |
8.3 |
267,000 |
270,000 |
25,870 |
9 |
406,000 |
410,000 |
45,470 |
11 |
160,000 |
162,000 |
14,370 |
8.3 |
270,000 |
273,000 |
26,210 |
9 |
410,000 |
414,000 |
46,070 |
11 |
162,000 |
164,000 |
14,570 |
8.3 |
273,000 |
276,000 |
26,540 |
9 |
414,000 |
418,000 |
46,670 |
11 |
164,000 |
166,000 |
14,770 |
9 |
276,000 |
279,000 |
26,880 |
9 |
418,000 |
422,000 |
47,270 |
11 |
166,000 |
168,000 |
14,970 |
9 |
279,000 |
282,000 |
27,210 |
9 |
422,000 |
426,000 |
47,870 |
11 |
168,000 |
170,000 |
15,170 |
9 |
282,000 |
285,000 |
27,550 |
9 |
426,000 |
430,000 |
48,470 |
11 |
170,000 |
172,000 |
15,370 |
9 |
285,000 |
288,000 |
27,890 |
9 |
430,000 |
434,000 |
49,070 |
11 |
172,000 |
174,000 |
15,570 |
9 |
288,000 |
291,000 |
28,220 |
9 |
434,000 |
438,000 |
49,670 |
11 |
174,000 |
176,000 |
15,770 |
9 |
291,000 |
294,000 |
28,560 |
9 |
438,000 |
442,000 |
50,270 |
11 |
176,000 |
178,000 |
15,970 |
9 |
294,000 |
297,000 |
28,890 |
9 |
442,000 |
446,000 |
50,870 |
11 |
178,000 |
180,000 |
16,170 |
9 |
297,000 |
300,000 |
29,230 |
9 |
446,000 |
450,000 |
51,470 |
11 |
180,000 |
182,000 |
16,370 |
9 |
300,000 |
303,000 |
29,570 |
9 |
450,000 |
454,000 |
52,070 |
11 |
182,000 |
184,000 |
16,570 |
9 |
303,000 |
306,000 |
30,020 |
9 |
454,000 |
458,000 |
52,670 |
11 |
184,000 |
186,000 |
16,770 |
9 |
306,000 |
309,000 |
30,470 |
9 |
458,000 |
462,000 |
53,270 |
11 |
186,000 |
188,000 |
16,970 |
9 |
309,000 |
312,000 |
30,920 |
10 |
462,000 |
466,000 |
53,870 |
11 |
188,000 |
190,000 |
17,170 |
9 |
312,000 |
315,000 |
31,370 |
10 |
466,000 |
470,000 |
54,470 |
11 |
190,000 |
192,000 |
17,370 |
9 |
315,000 |
318,000 |
31,820 |
10 |
470,000 |
474,000 |
55,070 |
11 |
192,000 |
194,000 |
17,570 |
9 |
318,000 |
321,000 |
32,270 |
10 |
474,000 |
478,000 |
55,670 |
11 |
194,000 |
196,000 |
17,770 |
9 |
321,000 |
324,000 |
32,720 |
10 |
478,000 |
482,000 |
56,270 |
11 |
196,000 |
198,000 |
17,970 |
9 |
324,000 |
327,000 |
33,170 |
10 |
482,000 |
486,000 |
56,870 |
11 |
198,000 |
200,000 |
18,170 |
9 |
327,000 |
330,000 |
33,620 |
10 |
486,000 |
490,000 |
57,470 |
11 |
200,000 |
202,000 |
18,370 |
9 |
330,000 |
333,000 |
34,070 |
10 |
490,000 |
494,000 |
58,070 |
11 |
202,000 |
204,000 |
18,590 |
9 |
333,000 |
336,000 |
34,520 |
10 |
494,000 |
498,000 |
58,670 |
11 |
204,000 |
206,000 |
18,810 |
9 |
336,000 |
339,000 |
34,970 |
10 |
498,000 |
502,000 |
59,270 |
11 |
206,000 |
208,000 |
19,040 |
9 |
339,000 |
342,000 |
35,420 |
10 |
502,000 |
506,000 |
59,890 |
11 |
208,000 |
210,000 |
19,260 |
9 |
342,000 |
345,000 |
35,870 |
10 |
506,000 |
510,000 |
60,540 |
11 |
210,000 |
213,000 |
19,490 |
9 |
345,000 |
348,000 |
36,320 |
10 |
510,000 |
514,000 |
61,190 |
11 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
514,000 |
518,000 |
61,830 |
12 |
710,000 |
715,000 |
97,770 |
13 |
935,000 |
940,000 |
144,390 |
15 |
518,000 |
522,000 |
62,480 |
12 |
715,000 |
720,000 |
98,770 |
13 |
940,000 |
945,000 |
145,450 |
15 |
522,000 |
526,000 |
63,130 |
12 |
720,000 |
725,000 |
99,770 |
13 |
945,000 |
950,000 |
146,510 |
15 |
526,000 |
530,000 |
63,780 |
12 |
725,000 |
730,000 |
100,770 |
13 |
950,000 |
955,000 |
147,570 |
15 |
530,000 |
534,000 |
64,430 |
12 |
730,000 |
735,000 |
101,770 |
13 |
955,000 |
960,000 |
148,630 |
15 |
534,000 |
538,000 |
65,070 |
12 |
735,000 |
740,000 |
102,770 |
13 |
960,000 |
965,000 |
149,690 |
15 |
538,000 |
542,000 |
65,720 |
12 |
740,000 |
745,000 |
103,770 |
14 |
965,000 |
970,000 |
150,750 |
15 |
542,000 |
546,000 |
66,370 |
12 |
745,000 |
750,000 |
104,770 |
14 |
970,000 |
975,000 |
151,810 |
15 |
546,000 |
550,000 |
67,020 |
12 |
750,000 |
755,000 |
105,770 |
14 |
975,000 |
980,000 |
152,870 |
15 |
550,000 |
554,000 |
67,670 |
12 |
755,000 |
760,000 |
106,770 |
14 |
980,000 |
985,000 |
153,930 |
15 |
554,000 |
558,000 |
68,310 |
12 |
760,000 |
765,000 |
107,770 |
14 |
985,000 |
990,000 |
154,990 |
15 |
558,000 |
562,000 |
68,960 |
12 |
765,000 |
770,000 |
108,770 |
14 |
990,000 |
995,000 |
156,050 |
15 |
562,000 |
566,000 |
69,610 |
12 |
770,000 |
775,000 |
109,770 |
14 |
995,000 |
1,000,000 |
157,110 |
15 |
566,000 |
570,000 |
70,260 |
12 |
775,000 |
780,000 |
110,770 |
14 |
||||
570,000 |
574,000 |
70,910 |
12 |
780,000 |
785,000 |
111,770 |
14 |
||||
574,000 |
578,000 |
71,550 |
12 |
785,000 |
790,000 |
112,770 |
14 |
1,000,000 |
1,200,000 |
(イ)の金額に25%を乗じて算出した金額から91,830円を控除した金額 |
|
578,000 |
582,000 |
72,200 |
12 |
790,000 |
795,000 |
113,770 |
14 |
||||
582,000 |
586,000 |
72,850 |
12 |
795,000 |
800,000 |
114,770 |
14 |
||||
586,000 |
590,000 |
73,500 |
12 |
800,000 |
805,000 |
115,770 |
14 |
||||
590,000 |
594,000 |
74,150 |
12 |
805,000 |
810,000 |
116,830 |
14 |
||||
594,000 |
598,000 |
74,790 |
12 |
810,000 |
815,000 |
117,890 |
14 |
1,200,000 |
1,500,000 |
(イ)の金額に26.2%を乗じて算出した金額から106,230円を控除した金額 |
|
598,000 |
602,000 |
75,440 |
12 |
815,000 |
820,000 |
118,950 |
14 |
||||
602,000 |
606,000 |
76,170 |
12 |
820,000 |
825,000 |
120,010 |
14 |
||||
606,000 |
610,000 |
76,970 |
12 |
825,000 |
830,000 |
121,070 |
14 |
||||
610,000 |
614,000 |
77,770 |
12 |
830,000 |
835,000 |
122,130 |
14 |
||||
614,000 |
618,000 |
78,570 |
12 |
835,000 |
840,000 |
123,190 |
14 |
1,500,000 |
1,800,000 |
(イ)の金額に30%を乗じて算出した金額から163,230円を控除した金額 |
|
618,000 |
622,000 |
79,370 |
12 |
840,000 |
845,000 |
124,250 |
14 |
||||
622,000 |
626,000 |
80,170 |
12 |
845,000 |
850,000 |
125,310 |
14 |
||||
626,000 |
630,000 |
80,970 |
12 |
850,000 |
855,000 |
126,370 |
14 |
||||
630,000 |
635,000 |
81,770 |
12 |
855,000 |
860,000 |
127,430 |
14 |
||||
635,000 |
640,000 |
82,770 |
13 |
860,000 |
865,000 |
128,490 |
14 |
1,800,000 |
2,200,000 |
(イ)の金額に31.2%を乗じて算出した金額から184,830円を控除した金額 |
|
640,000 |
645,000 |
83,770 |
13 |
865,000 |
870,000 |
129,550 |
14 |
||||
645,000 |
650,000 |
84,770 |
13 |
870,000 |
875,000 |
130,610 |
15 |
||||
650,000 |
655,000 |
85,770 |
13 |
875,000 |
880,000 |
131,670 |
15 |
||||
655,000 |
660,000 |
86,770 |
13 |
880,000 |
885,000 |
132,730 |
15 |
||||
660,000 |
665,000 |
87,770 |
13 |
885,000 |
890,000 |
133,790 |
15 |
2,200,000 |
2,500,000 |
(イ)の金額に35%を乗じて算出した金額から268,430円を控除した金額 |
|
665,000 |
670,000 |
88,770 |
13 |
890,000 |
895,000 |
134,850 |
15 |
||||
670,000 |
675,000 |
89,770 |
13 |
895,000 |
900,000 |
135,910 |
15 |
||||
675,000 |
680,000 |
90,770 |
13 |
900,000 |
905,000 |
136,970 |
15 |
||||
680,000 |
685,000 |
91,770 |
13 |
905,000 |
910,000 |
138,030 |
15 |
||||
685,000 |
690,000 |
92,770 |
13 |
910,000 |
915,000 |
139,090 |
15 |
2,500,000 |
3,000,000 |
(イ)の金額に36.2%を乗じて算出した金額から298,430円を控除した金額 |
|
690,000 |
695,000 |
93,770 |
13 |
915,000 |
920,000 |
140,150 |
15 |
||||
695,000 |
700,000 |
94,770 |
13 |
920,000 |
925,000 |
141,210 |
15 |
||||
700,000 |
705,000 |
95,770 |
13 |
925,000 |
930,000 |
142,270 |
15 |
||||
705,000 |
710,000 |
96,770 |
13 |
930,000 |
935,000 |
143,330 |
15 |
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 |
% |
|||
3,000,000 |
4,000,000 |
(イ)の金額に40%を乗じて算出した金額から412,430円を控除した金額 |
10,000,000 |
20,000,000 |
(イ)の金額に55%を乗じて算出した金額から1,412,430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6,162,430円を控除した金額 |
|||
4,000,000 |
6,000,000 |
(イ)の金額に45%を乗じて算出した金額から612,430円を控除した金額 |
20,000,000 |
30,000,000 |
(イ)の金額に60%を乗じて算出した金額から2,412,430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9,162,430円を控除した金額 |
||||
6,000,000 |
10,000,000 |
(イ)の金額に50%を乗じて算出した金額から912,430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3,912,430円を控除した金額 |
||||||
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 |
1,500円未満 |
0 |
23,000 |
23,500 |
1,920 |
61,000 |
62,000 |
5,100 |
|
23,500 |
24,000 |
1,960 |
62,000 |
63,000 |
5,180 |
|||
1,500 |
2,000 |
120 |
24,000 |
24,500 |
2,000 |
63,000 |
64,000 |
5,270 |
2,000 |
2,500 |
160 |
24,500 |
25,000 |
2,050 |
64,000 |
65,000 |
5,350 |
2,500 |
3,000 |
200 |
25,000 |
25,500 |
2,090 |
65,000 |
66,000 |
5,440 |
3,000 |
3,500 |
250 |
25,500 |
26,000 |
2,130 |
66,000 |
67,000 |
5,520 |
3,500 |
4,000 |
290 |
26,000 |
26,500 |
2,170 |
67,000 |
68,000 |
5,600 |
4,000 |
4,500 |
330 |
26,500 |
27,000 |
2,210 |
68,000 |
69,000 |
5,690 |
4,500 |
5,000 |
370 |
27,000 |
27,500 |
2,250 |
69,000 |
70,000 |
5,770 |
5,000 |
5,500 |
410 |
27,500 |
28,000 |
2,300 |
70,000 |
71,000 |
5,850 |
5,500 |
6,000 |
460 |
28,000 |
28,500 |
2,340 |
71,000 |
72,000 |
5,940 |
6,000 |
6,500 |
500 |
28,500 |
29,000 |
2,380 |
72,000 |
73,000 |
6,020 |
6,500 |
7,000 |
540 |
29,000 |
29,500 |
2,420 |
73,000 |
74,000 |
6,110 |
7,000 |
7,500 |
580 |
29,500 |
30,000 |
2,460 |
74,000 |
75,000 |
6,190 |
7,500 |
8,000 |
620 |
30,000 |
31,000 |
2,510 |
75,000 |
76,000 |
6,270 |
8,000 |
8,500 |
660 |
31,000 |
32,000 |
2,590 |
76,000 |
77,000 |
6,360 |
8,500 |
9,000 |
710 |
32,000 |
33,000 |
2,670 |
77,000 |
78,000 |
6,440 |
9,000 |
9,500 |
750 |
33,000 |
34,000 |
2,760 |
78,000 |
79,000 |
6,520 |
9,500 |
10,000 |
790 |
34,000 |
35,000 |
2,840 |
79,000 |
80,000 |
6,610 |
10,000 |
10,500 |
830 |
35,000 |
36,000 |
2,920 |
80,000 |
81,000 |
6,960 |
10,500 |
11,000 |
870 |
36,000 |
37,000 |
3,010 |
81,000 |
82,000 |
6,770 |
11,000 |
11,500 |
920 |
37,000 |
38,000 |
3,090 |
82,000 |
83,000 |
6,860 |
11,500 |
12,000 |
960 |
38,000 |
39,000 |
3,180 |
83,000 |
84,000 |
6,940 |
12,000 |
12,500 |
1,000 |
39,000 |
40,000 |
3,260 |
84,000 |
85,000 |
7,030 |
12,500 |
13,000 |
1,040 |
40,000 |
41,000 |
3,340 |
85,000 |
86,000 |
7,110 |
13,000 |
13,500 |
1,080 |
41,000 |
42,000 |
3,430 |
86,000 |
87,000 |
7,190 |
13,500 |
14,000 |
1,120 |
42,000 |
43,000 |
3,510 |
87,000 |
88,000 |
7,280 |
14,000 |
14,500 |
1,170 |
43,000 |
44,000 |
3,590 |
88,000 |
89,000 |
7,360 |
14,500 |
15,000 |
1,210 |
44,000 |
45,000 |
3,680 |
89,000 |
90,000 |
7,440 |
15,000 |
15,500 |
1,250 |
45,000 |
46,000 |
3,760 |
90,000 |
92,000 |
7,530 |
15,500 |
16,000 |
1,290 |
46,000 |
47,000 |
3,850 |
92,000 |
94,000 |
7,700 |
16,000 |
16,500 |
1,330 |
47,000 |
48,000 |
3,930 |
94,000 |
96,000 |
7,860 |
16,500 |
17,000 |
1,380 |
48,000 |
49,000 |
4,010 |
96,000 |
98,000 |
8,030 |
17,000 |
17,500 |
1,420 |
49,000 |
50,000 |
4,100 |
98,000 |
100,000 |
8,200 |
17,500 |
18,000 |
1,460 |
50,000 |
51,000 |
4,180 |
100,000 |
102,000 |
8,370 |
18,000 |
18,500 |
1,500 |
51,000 |
52,000 |
4,260 |
102,000 |
104,000 |
8,530 |
18,500 |
19,000 |
1,540 |
52,000 |
53,000 |
4,350 |
104,000 |
106,000 |
8,700 |
19,000 |
19,500 |
1,590 |
53,000 |
54,000 |
4,430 |
106,000 |
108,000 |
8,870 |
19,500 |
20,000 |
1,630 |
54,000 |
55,000 |
4,510 |
108,000 |
110,000 |
9,030 |
20,000 |
20,500 |
1,670 |
55,000 |
56,000 |
4,600 |
110,000 |
112,000 |
9,200 |
20,500 |
21,000 |
1,710 |
56,000 |
57,000 |
4,680 |
112,000 |
114,000 |
9,370 |
21,000 |
21,500 |
1,750 |
57,000 |
58,000 |
4,770 |
114,000 |
116,000 |
9,540 |
21,500 |
22,000 |
1,790 |
58,000 |
59,000 |
4,850 |
116,000 |
118,000 |
9,700 |
22,000 |
22,500 |
1,840 |
59,000 |
60,000 |
4,930 |
118,000 |
120,000 |
9,870 |
22,500 |
23,000 |
1,880 |
60,000 |
61,000 |
5,020 |
120,000 |
122,000 |
10,040 |
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 |
122,000 |
124,000 |
10,210 |
213,000 |
216,000 |
17,820 |
348,000 |
351,000 |
29,120 |
124,000 |
126,000 |
10,370 |
216,000 |
219,000 |
18,070 |
351,000 |
354,000 |
29,370 |
126,000 |
128,000 |
10,540 |
219,000 |
222,000 |
18,330 |
354,000 |
357,000 |
29,620 |
128,000 |
130,000 |
10,710 |
222,000 |
225,000 |
18,580 |
357,000 |
360,000 |
29,880 |
130,000 |
132,000 |
10,880 |
225,000 |
228,000 |
18,830 |
360,000 |
363,000 |
30,130 |
132,000 |
134,000 |
11,040 |
228,000 |
231,000 |
19,080 |
363,000 |
366,000 |
30,380 |
134,000 |
136,000 |
11,210 |
231,000 |
234,000 |
19,330 |
366,000 |
369,000 |
30,630 |
136,000 |
138,000 |
11,380 |
234,000 |
237,000 |
19,580 |
369,000 |
372,000 |
30,880 |
138,000 |
140,000 |
11,550 |
237,000 |
240,000 |
19,830 |
372,000 |
375,000 |
31,130 |
140,000 |
142,000 |
11,710 |
240,000 |
243,000 |
20,080 |
375,000 |
378,000 |
31,380 |
142,000 |
144,000 |
11,880 |
243,000 |
246,000 |
20,330 |
378,000 |
381,000 |
31,630 |
144,000 |
146,000 |
12,050 |
246,000 |
249,000 |
20,590 |
381,000 |
384,000 |
31,880 |
146,000 |
148,000 |
12,220 |
249,000 |
252,000 |
20,840 |
384,000 |
387,000 |
32,140 |
148,000 |
150,000 |
12,380 |
252,000 |
255,000 |
21,090 |
387,000 |
390,000 |
32,390 |
150,000 |
152,000 |
12,550 |
255,000 |
258,000 |
21,340 |
390,000 |
394,000 |
32,640 |
152,000 |
154,000 |
12,720 |
258,000 |
261,000 |
21,590 |
394,000 |
398,000 |
32,970 |
154,000 |
156,000 |
12,880 |
261,000 |
264,000 |
21,840 |
398,000 |
402,000 |
33,310 |
156,000 |
158,000 |
13,050 |
264,000 |
267,000 |
22,090 |
402,000 |
406,000 |
33,640 |
158,000 |
160,000 |
13,220 |
267,000 |
270,000 |
22,340 |
406,000 |
410,000 |
33,980 |
160,000 |
162,000 |
13,390 |
270,000 |
273,000 |
22,590 |
410,000 |
414,000 |
34,310 |
162,000 |
164,000 |
13,550 |
273,000 |
276,000 |
22,850 |
414,000 |
418,000 |
34,650 |
164,000 |
166,000 |
13,720 |
276,000 |
279,000 |
23,100 |
418,000 |
422,000 |
34,980 |
166,000 |
168,000 |
13,890 |
279,000 |
282,000 |
23,350 |
422,000 |
426,000 |
35,320 |
168,000 |
170,000 |
14,060 |
282,000 |
285,000 |
23,600 |
426,000 |
430,000 |
35,650 |
170,000 |
172,000 |
14,220 |
285,000 |
288,000 |
23,850 |
430,000 |
434,000 |
35,990 |
172,000 |
174,000 |
14,390 |
288,000 |
291,000 |
24,100 |
434,000 |
438,000 |
36,320 |
174,000 |
176,000 |
14,560 |
291,000 |
294,000 |
24,350 |
438,000 |
442,000 |
36,660 |
176,000 |
178,000 |
14,730 |
294,000 |
297,000 |
24,600 |
442,000 |
446,000 |
36,990 |
178,000 |
180,000 |
14,890 |
297,000 |
300,000 |
24,850 |
446,000 |
450,000 |
37,330 |
180,000 |
182,000 |
15,060 |
300,000 |
303,000 |
25,110 |
450,000 |
454,000 |
37,660 |
182,000 |
184,000 |
15,230 |
303,000 |
306,000 |
25,360 |
454,000 |
458,000 |
37,990 |
184,000 |
186,000 |
15,400 |
306,000 |
309,000 |
25,610 |
458,000 |
462,000 |
38,330 |
186,000 |
188,000 |
15,560 |
309,000 |
312,000 |
25,860 |
462,000 |
466,000 |
38,660 |
188,000 |
190,000 |
15,730 |
312,000 |
315,000 |
26,110 |
466,000 |
470,000 |
39,000 |
190,000 |
192,000 |
15,900 |
315,000 |
318,000 |
26,360 |
470,000 |
474,000 |
39,330 |
192,000 |
194,000 |
16,070 |
318,000 |
321,000 |
26,610 |
474,000 |
478,000 |
39,670 |
194,000 |
196,000 |
16,230 |
321,000 |
324,000 |
26,860 |
478,000 |
482,000 |
40,000 |
196,000 |
198,000 |
16,400 |
324,000 |
327,000 |
27,110 |
482,000 |
486,000 |
40,340 |
198,000 |
200,000 |
16,570 |
327,000 |
330,000 |
27,360 |
486,000 |
490,000 |
40,670 |
200,000 |
202,000 |
16,740 |
330,000 |
333,000 |
27,620 |
490,000 |
494,000 |
41,010 |
202,000 |
204,000 |
16,900 |
333,000 |
336,000 |
27,870 |
494,000 |
498,000 |
41,340 |
204,000 |
206,000 |
17,070 |
336,000 |
339,000 |
28,120 |
498,000 |
502,000 |
41,680 |
206,000 |
208,000 |
17,240 |
339,000 |
342,000 |
28,370 |
502,000 |
506,000 |
42,050 |
208,000 |
210,000 |
17,400 |
342,000 |
345,000 |
28,620 |
506,000 |
510,000 |
42,450 |
210,000 |
213,000 |
17,570 |
345,000 |
348,000 |
28,870 |
510,000 |
514,000 |
42,850 |
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 |
514,000 |
518,000 |
43,250 |
710,000 |
715,000 |
62,850 |
935,000 |
940,000 |
85,350 |
518,000 |
522,000 |
43,650 |
715,000 |
720,000 |
63,350 |
940,000 |
945,000 |
85,850 |
522,000 |
526,000 |
44,050 |
720,000 |
725,000 |
63,850 |
945,000 |
950,000 |
86,350 |
526,000 |
530,000 |
44,450 |
725,000 |
730,000 |
64,350 |
950,000 |
955,000 |
86,850 |
530,000 |
534,000 |
44,850 |
730,000 |
735,000 |
64,850 |
955,000 |
960,000 |
87,350 |
534,000 |
538,000 |
45,250 |
735,000 |
740,000 |
65,350 |
960,000 |
965,000 |
87,850 |
538,000 |
542,000 |
45,650 |
740,000 |
745,000 |
65,850 |
965,000 |
970,000 |
88,350 |
542,000 |
546,000 |
46,050 |
745,000 |
750,000 |
66,350 |
970,000 |
975,000 |
88,850 |
546,000 |
550,000 |
46,450 |
750,000 |
755,000 |
66,850 |
975,000 |
980,000 |
89,350 |
550,000 |
554,000 |
46,850 |
755,000 |
760,000 |
67,350 |
980,000 |
985,000 |
89,850 |
554,000 |
558,000 |
47,250 |
760,000 |
765,000 |
67,850 |
985,000 |
990,000 |
90,350 |
558,000 |
562,000 |
47,650 |
765,000 |
770,000 |
68,350 |
990,000 |
995,000 |
90,850 |
562,000 |
566,000 |
48,050 |
770,000 |
775,000 |
68,850 |
995,000 |
1,000,000 |
91,350 |
566,000 |
570,000 |
48,450 |
775,000 |
780,000 |
69,350 |
|||
570,000 |
574,000 |
48,850 |
780,000 |
785,000 |
69,850 |
|||
574,000 |
578,000 |
49,250 |
785,000 |
790,000 |
70,350 |
1,000,000 |
1,500,000 |
課税山林所得金額に11.2%を乗じて算出した金額から20,150円を控除した金額 |
578,000 |
582,000 |
49,650 |
790,000 |
795,000 |
70,850 |
|||
582,000 |
586,000 |
50,050 |
795,000 |
800,000 |
71,350 |
|||
586,000 |
590,000 |
50,450 |
800,000 |
805,000 |
71,850 |
|||
590,000 |
594,000 |
50,850 |
805,000 |
810,000 |
72,350 |
|||
594,000 |
598,000 |
51,250 |
810,000 |
815,000 |
72,850 |
1,500,000 |
2,500,000 |
課税山林所得金額に15%を乗じて算出した金額から77,150円を控除した金額 |
598,000 |
602,000 |
51,650 |
815,000 |
820,000 |
73,350 |
|||
602,000 |
606,000 |
52,050 |
820,000 |
825,000 |
73,850 |
|||
606,000 |
610,000 |
52,450 |
825,000 |
830,000 |
74,350 |
|||
610,000 |
614,000 |
52,850 |
830,000 |
835,000 |
74,850 |
|||
614,000 |
618,000 |
53,250 |
835,000 |
840,000 |
75,350 |
2,500,000 |
3,000,000 |
課税山林所得金額に16.2%を乗じて算出した金額から107,150円を控除した金額 |
618,000 |
622,000 |
53,650 |
840,000 |
845,000 |
75,850 |
|||
622,000 |
626,000 |
54,050 |
845,000 |
850,000 |
76,350 |
|||
626,000 |
630,000 |
54,450 |
850,000 |
855,000 |
76,850 |
|||
630,000 |
635,000 |
54,850 |
855,000 |
860,000 |
77,350 |
|||
635,000 |
640,000 |
55,350 |
860,000 |
865,000 |
77,850 |
3,000,000 |
4,000,000 |
課税山林所得金額に20%を乗じて算出した金額から221,150円を控除した金額 |
640,000 |
645,000 |
55,850 |
865,000 |
870,000 |
78,350 |
|||
645,000 |
650,000 |
56,350 |
870,000 |
875,000 |
78,850 |
|||
650,000 |
655,000 |
56,850 |
875,000 |
880,000 |
79,350 |
|||
655,000 |
660,000 |
57,350 |
880,000 |
885,000 |
79,850 |
|||
660,000 |
665,000 |
57,850 |
885,000 |
890,000 |
80,350 |
4,000,000 |
5,000,000 |
課税山林所得金額に21.2%を乗じて算出した金額から269,150円を控除した金額 |
665,000 |
670,000 |
58,350 |
890,000 |
895,000 |
80,850 |
|||
670,000 |
675,000 |
58,850 |
895,000 |
900,000 |
81,350 |
|||
675,000 |
680,000 |
59,350 |
900,000 |
905,000 |
81,850 |
|||
680,000 |
685,000 |
59,850 |
905,000 |
910,000 |
82,350 |
|||
685,000 |
690,000 |
60,350 |
910,000 |
915,000 |
82,850 |
5,000,000 |
6,000,000 |
課税山林所得金額に25%を乗じて算出した金額から459,150円を控除した金額 |
690,000 |
695,000 |
60,850 |
915,000 |
920,000 |
83,350 |
|||
695,000 |
700,000 |
61,350 |
920,000 |
925,000 |
83,850 |
|||
700,000 |
705,000 |
61,850 |
925,000 |
930,000 |
84,350 |
|||
705,000 |
710,000 |
62,350 |
930,000 |
935,000 |
84,850 |
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 |
||
6,000,000 |
7,500,000 |
課税山林所得金額に26.2%を乗じて算出した金額から531,150円を控除した金額 |
15,000,000 |
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2,062,150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19,562,150円を控除した金額 |
7,500,000 |
9,000,000 |
課税山林所得金額に30%を乗じて算出した金額から816,150円を控除した金額 |
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3,062,150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30,812,150円を控除した金額 |
9,000,000 |
11,000,000 |
課税山林所得金額に31.2%を乗じて算出した金額から924,150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4,562,150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45,812,150円を控除した金額 |
|
11,000,000 |
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1,342,150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7,062,150円を控除した金額 |
|||
12,500,000 |
15,000,000 |
課税山林所得金額に36.2%を乗じて算出した金額から1,492,150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12,062,150円を控除した金額 |
|||
昭和40年分の所得税の課税総所得金額等 |
甲 |
乙 |
丙 |
|||||||||||||
扶養親族 |
等の数 |
青色事業専従者の年齢 |
事業専従者 |
|||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人以上 |
20歳以上 |
19歳 |
19歳未満 |
|||
以上 |
未満 |
控除 |
金額 |
1人当たり控除金額 |
||||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
150,000円未満 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
0 |
0 |
0 |
0 |
|
150,000 |
160,000 |
630 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
160,000 |
170,000 |
630 |
1,630 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
170,000 |
180,000 |
630 |
1,630 |
2,630 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
180,000 |
190,000 |
630 |
1,630 |
2,630 |
3,630 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
3,000 |
190,000 |
200,000 |
630 |
1,630 |
2,630 |
3,630 |
4,630 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
3,000 |
200,000 |
210,000 |
1,130 |
2,130 |
3,130 |
4,130 |
5,130 |
6,130 |
全額 |
全額 |
全額 |
全額 |
全額 |
5,250 |
全額 |
全額 |
3,000 |
210,000 |
220,000 |
1,510 |
2,630 |
3,630 |
4,630 |
5,630 |
6,630 |
7,630 |
全額 |
全額 |
全額 |
全額 |
5,370 |
全額 |
全額 |
3,120 |
220,000 |
230,000 |
1,890 |
3,010 |
4,130 |
5,130 |
6,130 |
7,130 |
8,130 |
9,130 |
全額 |
全額 |
全額 |
5,490 |
全額 |
7,740 |
3,240 |
230,000 |
240,000 |
2,270 |
3,390 |
4,510 |
5,630 |
6,630 |
7,630 |
8,630 |
9,630 |
10,630 |
全額 |
全額 |
5,610 |
8,610 |
7,860 |
3,360 |
240,000 |
250,000 |
2,650 |
3,770 |
4,890 |
6,010 |
7,130 |
8,130 |
9,130 |
10,130 |
11,130 |
12,130 |
全額 |
5,730 |
8,730 |
7,980 |
3,360 |
250,000 |
260,000 |
3,030 |
4,150 |
5,270 |
6,390 |
7,510 |
8,630 |
9,630 |
10,630 |
11,630 |
12,630 |
13,630 |
5,850 |
8,850 |
8,100 |
3,360 |
260,000 |
270,000 |
3,410 |
4,530 |
5,650 |
6,770 |
7,890 |
9,010 |
10,130 |
11,130 |
12,130 |
13,130 |
14,130 |
5,880 |
8,970 |
8,220 |
3,360 |
270,000 |
280,000 |
3,790 |
4,910 |
6,030 |
7,150 |
8,270 |
9,390 |
10,510 |
11,630 |
12,630 |
13,630 |
14,630 |
5,880 |
9,090 |
8,340 |
3,360 |
280,000 |
290,000 |
4,170 |
5,290 |
6,410 |
7,530 |
8,650 |
9,770 |
10,890 |
12,010 |
13,130 |
14,130 |
15,130 |
5,880 |
9,210 |
8,400 |
3,360 |
290,000 |
300,000 |
4,550 |
5,670 |
6,790 |
7,910 |
9,030 |
10,150 |
11,270 |
12,390 |
13,510 |
14,630 |
15,630 |
5,880 |
9,240 |
8,400 |
3,360 |
300,000 |
310,000 |
4,930 |
6,050 |
7,170 |
8,290 |
9,410 |
10,530 |
11,650 |
12,770 |
13,890 |
15,010 |
16,130 |
5,880 |
9,240 |
8,400 |
3,360 |
310,000 |
320,000 |
4,930 |
6,430 |
7,550 |
8,670 |
9,790 |
10,910 |
12,030 |
13,150 |
14,270 |
15,390 |
16,510 |
6,260 |
9,620 |
8,780 |
3,740 |
320,000 |
330,000 |
4,930 |
6,430 |
7,930 |
9,050 |
10,170 |
11,290 |
12,410 |
13,530 |
14,650 |
15,770 |
16,890 |
6,640 |
10,000 |
9,160 |
4,120 |
330,000 |
340,000 |
4,930 |
6,430 |
7,930 |
9,430 |
10,550 |
11,670 |
12,790 |
13,910 |
15,030 |
16,150 |
17,270 |
7,020 |
10,380 |
9,540 |
4,500 |
340,000 |
350,000 |
4,930 |
6,430 |
7,930 |
9,430 |
10,930 |
12,050 |
13,170 |
14,290 |
15,410 |
16,530 |
17,650 |
7,400 |
10,760 |
9,920 |
4,500 |
350,000 |
360,000 |
4,930 |
6,430 |
7,930 |
9,430 |
10,930 |
12,430 |
13,550 |
14,670 |
15,790 |
16,910 |
18,030 |
7,780 |
11,140 |
10,300 |
4,500 |
360,000 |
370,000 |
4,930 |
6,430 |
7,930 |
9,430 |
10,930 |
12,430 |
13,930 |
15,050 |
16,170 |
17,290 |
18,410 |
7,880 |
11,520 |
10,680 |
4,500 |
370,000 |
380,000 |
4,930 |
6,430 |
7,930 |
9,430 |
10,930 |
12,430 |
13,930 |
15,430 |
16,550 |
17,670 |
18,790 |
7,880 |
11,900 |
11,060 |
4,500 |
380,000 |
390,000 |
4,930 |
6,430 |
7,930 |
9,430 |
10,930 |
12,430 |
13,930 |
15,430 |
16,930 |
18,050 |
19,170 |
7,880 |
12,280 |
11,250 |
4,500 |
390,000 |
400,000 |
4,930 |
6,430 |
7,930 |
9,430 |
10,930 |
12,430 |
13,930 |
15,430 |
16,930 |
18,430 |
19,550 |
7,880 |
12,380 |
11,250 |
4,500 |
400,000 |
500,000 |
4,930 |
6,430 |
7,930 |
9,430 |
10,930 |
12,430 |
13,930 |
15,430 |
16,930 |
18,430 |
19,930 |
7,880 |
12,380 |
11,250 |
4,500 |
500,000 |
510,000 |
5,430 |
6,930 |
8,430 |
9,930 |
11,430 |
12,930 |
14,430 |
15,930 |
17,430 |
18,930 |
20,430 |
7,880 |
12,380 |
11,250 |
4,500 |
510,000 |
520,000 |
5,810 |
7,430 |
8,930 |
10,430 |
11,930 |
13,430 |
14,930 |
16,430 |
17,930 |
19,430 |
20,930 |
8,000 |
12,500 |
11,370 |
4,620 |
520,000 |
530,000 |
6,190 |
7,810 |
9,430 |
10,930 |
12,430 |
13,930 |
15,430 |
16,930 |
18,430 |
19,930 |
21,430 |
8,120 |
12,620 |
11,490 |
4,740 |
530,000 |
540,000 |
6,570 |
8,190 |
9,810 |
11,430 |
12,930 |
14,430 |
15,930 |
17,430 |
18,930 |
20,430 |
21,930 |
8,240 |
12,740 |
11,610 |
4,860 |
540,000 |
550,000 |
6,960 |
8,570 |
10,190 |
11,810 |
13,430 |
14,930 |
16,430 |
17,930 |
19,430 |
20,930 |
22,430 |
8,360 |
12,860 |
11,730 |
4,860 |
550,000 |
560,000 |
7,330 |
8,950 |
10,570 |
12,190 |
13,810 |
15,430 |
16,930 |
18,430 |
19,930 |
21,430 |
22,930 |
8,480 |
12,980 |
11,850 |
4,860 |
560,000 |
570,000 |
7,710 |
9,330 |
10,950 |
12,570 |
14,190 |
15,810 |
17,430 |
18,930 |
20,430 |
21,930 |
23,430 |
8,510 |
13,100 |
11,970 |
4,860 |
570,000 |
580,000 |
8,090 |
9,710 |
11,330 |
12,950 |
14,570 |
16,190 |
17,810 |
19,430 |
20,930 |
22,430 |
23,930 |
8,510 |
13,220 |
12,090 |
4,860 |
580,000 |
590,000 |
8,470 |
10,090 |
11,710 |
13,330 |
14,950 |
16,570 |
18,190 |
19,810 |
21,430 |
22,930 |
24,430 |
8,510 |
13,340 |
12,150 |
4,860 |
590,000 |
600,000 |
8,850 |
10,470 |
12,090 |
13,710 |
15,330 |
16,950 |
18,570 |
20,190 |
21,810 |
23,430 |
24,930 |
8,510 |
13,370 |
12,150 |
4,860 |
600,000 |
610,000 |
9,230 |
10,850 |
12,470 |
14,090 |
15,710 |
17,330 |
18,950 |
20,570 |
22,190 |
23,810 |
25,430 |
8,510 |
13,370 |
12,150 |
4,860 |
610,000 |
620,000 |
9,230 |
11,230 |
12,850 |
14,470 |
16,090 |
17,710 |
19,330 |
20,950 |
22,570 |
24,190 |
25,810 |
8,890 |
13,750 |
12,530 |
5,240 |
620,000 |
630,000 |
9,230 |
11,230 |
13,230 |
14,850 |
16,470 |
18,090 |
19,710 |
21,330 |
22,950 |
24,570 |
26,190 |
9,270 |
14,130 |
12,910 |
5,620 |
630,000 |
640,000 |
9,230 |
11,230 |
13,230 |
15,230 |
16,850 |
18,470 |
20,090 |
21,710 |
23,330 |
24,950 |
26,570 |
9,650 |
14,510 |
13,290 |
6,000 |
640,000 |
650,000 |
9,230 |
11,230 |
13,230 |
15,230 |
17,230 |
18,850 |
20,470 |
22,090 |
23,710 |
25,330 |
26,950 |
10,030 |
14,890 |
13,670 |
6,000 |
650,000 |
660,000 |
9,230 |
11,230 |
13,230 |
15,230 |
17,230 |
19,230 |
20,850 |
22,470 |
24,090 |
25,710 |
27,330 |
10,410 |
15,270 |
14,050 |
6,000 |
660,000 |
670,000 |
9,230 |
11,230 |
13,230 |
15,230 |
17,230 |
19,230 |
21,230 |
22,850 |
24,470 |
26,090 |
27,710 |
10,500 |
15,650 |
14,430 |
6,000 |
670,000 |
680,000 |
9,230 |
11,230 |
13,230 |
15,230 |
17,230 |
19,230 |
21,230 |
23,230 |
24,850 |
26,470 |
28,090 |
10,500 |
16,030 |
14,810 |
6,000 |
680,000 |
690,000 |
9,230 |
11,230 |
13,230 |
15,230 |
17,230 |
19,230 |
21,230 |
23,230 |
25,230 |
26,850 |
28,470 |
10,500 |
16,410 |
15,000 |
6,000 |
昭和40年分の所得税の課税総所得金額等 |
甲 |
乙 |
丙 |
||||||||||||||
扶養親族 |
等の数 |
青色事業専従者の年齢 |
事業専従者 |
||||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人以上 |
20歳以上 |
19歳 |
19歳未満 |
||||
以上 |
未満 |
控除 |
金額 |
1人当たり控除金額 |
|||||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
690,000 |
700,000 |
9,230 |
11,230 |
13,230 |
15,230 |
17,230 |
19,230 |
21,230 |
23,230 |
25,230 |
27,230 |
28,850 |
10,500 |
16,500 |
15,000 |
6,000 |
|
700,000 |
800,000 |
9,230 |
11,230 |
13,230 |
15,230 |
17,230 |
19,230 |
21,230 |
23,230 |
25,230 |
27,230 |
29,230 |
10,500 |
16,500 |
15,000 |
6,000 |
|
800,000 |
810,000 |
9,730 |
11,730 |
13,730 |
15,730 |
17,730 |
19,730 |
21,730 |
23,730 |
25,730 |
27,730 |
29,730 |
10,500 |
16,500 |
15,000 |
6,000 |
|
810,000 |
820,000 |
10,110 |
12,230 |
14,230 |
16,230 |
18,230 |
20,230 |
22,230 |
24,230 |
26,230 |
28,230 |
30,230 |
10,620 |
16,620 |
15,120 |
6,120 |
|
820,000 |
830,000 |
10,490 |
12,610 |
14,730 |
16,730 |
18,730 |
20,730 |
22,730 |
24,730 |
26,730 |
28,730 |
30,730 |
10,740 |
16,740 |
15,240 |
6,240 |
|
830,000 |
840,000 |
10,870 |
12,990 |
15,110 |
17,230 |
19,230 |
21,230 |
23,230 |
25,230 |
27,230 |
29,230 |
31,230 |
10,860 |
16,860 |
15,360 |
6,360 |
|
840,000 |
850,000 |
11,250 |
13,370 |
15,490 |
17,610 |
19,730 |
21,730 |
23,730 |
25,730 |
27,730 |
29,730 |
31,730 |
10,980 |
16,980 |
15,480 |
6,360 |
|
850,000 |
860,000 |
11,630 |
13,750 |
15,870 |
17,990 |
20,110 |
22,230 |
24,230 |
26,230 |
28,230 |
30,230 |
32,230 |
11,100 |
17,100 |
15,600 |
6,360 |
|
860,000 |
870,000 |
12,010 |
14,130 |
16,250 |
18,370 |
20,490 |
22,610 |
24,730 |
26,730 |
28,730 |
30,730 |
32,730 |
11,130 |
17,220 |
15,720 |
6,360 |
|
870,000 |
880,000 |
12,390 |
14,510 |
16,630 |
18,750 |
20,870 |
22,990 |
25,110 |
27,230 |
29,230 |
31,230 |
33,230 |
11,130 |
17,340 |
15,840 |
6,360 |
|
880,000 |
890,000 |
12,770 |
14,890 |
17,010 |
19,130 |
21,250 |
23,370 |
25,490 |
27,610 |
29,730 |
31,730 |
33,730 |
11,130 |
17,460 |
15,900 |
6,360 |
|
890,000 |
900,000 |
13,150 |
15,270 |
17,390 |
19,510 |
21,630 |
23,750 |
25,870 |
27,990 |
30,110 |
32,230 |
34,230 |
11,130 |
17,490 |
15,900 |
6,360 |
|
900,000 |
910,000 |
13,530 |
15,650 |
17,770 |
19,890 |
22,010 |
24,130 |
26,250 |
28,370 |
30,490 |
32,610 |
34,730 |
11,130 |
17,490 |
15,900 |
6,360 |
|
910,000 |
920,000 |
13,910 |
16,030 |
18,150 |
20,270 |
22,390 |
24,510 |
26,630 |
28,750 |
30,870 |
32,990 |
35,110 |
11,130 |
17,490 |
15,900 |
6,360 |
|
920,000 |
930,000 |
14,290 |
16,410 |
18,530 |
20,650 |
22,770 |
24,890 |
27,010 |
29,130 |
31,250 |
33,370 |
35,490 |
11,130 |
17,490 |
15,900 |
6,360 |
|
930,000 |
940,000 |
14,670 |
16,790 |
18,910 |
21,030 |
23,150 |
25,270 |
27,390 |
29,510 |
31,630 |
33,750 |
35,870 |
11,130 |
17,490 |
15,900 |
6,360 |
|
940,000 |
950,000 |
15,050 |
17,170 |
19,290 |
21,410 |
23,530 |
25,650 |
27,770 |
29,890 |
32,010 |
34,130 |
36,250 |
11,130 |
17,490 |
15,900 |
6,360 |
|
950,000 |
960,000 |
15,430 |
17,550 |
19,670 |
21,790 |
23,910 |
26,030 |
28,150 |
30,270 |
32,390 |
34,510 |
36,630 |
11,130 |
17,490 |
15,900 |
6,360 |
|
960,000 |
970,000 |
15,810 |
17,930 |
20,050 |
22,170 |
24,290 |
26,410 |
28,530 |
30,650 |
32,770 |
34,890 |
87,010 |
11,130 |
17,490 |
15,900 |
6,360 |
|
970,000 |
980,000 |
16,190 |
18,310 |
20,430 |
22,550 |
24,670 |
26,790 |
28,910 |
31,030 |
33,150 |
35,270 |
37,390 |
11,130 |
17,490 |
15,900 |
6,360 |
|
980,000 |
990,000 |
16,570 |
18,690 |
20,810 |
22,930 |
25,050 |
27,170 |
29,290 |
31,410 |
33,530 |
35,650 |
37,770 |
11,130 |
17,490 |
15,900 |
6,360 |
|
990,000 |
1,000,000 |
16,950 |
19,070 |
21,190 |
23,310 |
25,430 |
27,550 |
29,670 |
31,790 |
33,910 |
36,030 |
38,150 |
11,130 |
17,490 |
15,900 |
6,360 |
|
1,000,000 |
1,010,000 |
17,330 |
19,450 |
21,570 |
23,690 |
25,810 |
27,930 |
30,050 |
32,170 |
34,290 |
36,410 |
38,530 |
11,130 |
17,490 |
15,900 |
6,360 |
|
1,010,000 |
1,020,000 |
17,330 |
19,830 |
21,950 |
24,070 |
26,190 |
28,310 |
30,430 |
32,550 |
34,670 |
36,790 |
38,910 |
11,510 |
17,870 |
16,280 |
6,740 |
|
1,020,000 |
1,030,000 |
17,330 |
19,830 |
22,330 |
24,450 |
26,570 |
28,690 |
30,810 |
32,930 |
35,050 |
37,170 |
39,290 |
11,890 |
18,250 |
16,660 |
7,120 |
|
1,030,000 |
1,040,000 |
17,330 |
19,830 |
22,330 |
24,830 |
26,950 |
29,070 |
31,190 |
33,310 |
35,430 |
37,550 |
39,670 |
12,270 |
18,630 |
17,040 |
7,500 |
|
1,040,000 |
1,050,000 |
17,330 |
19,830 |
22,330 |
24,830 |
27,330 |
29,450 |
31,570 |
33,690 |
35,810 |
37,930 |
40,050 |
12,650 |
19,010 |
17,420 |
7,500 |
|
1,050,000 |
1,060,000 |
17,330 |
19,830 |
22,330 |
24,830 |
27,330 |
29,830 |
31,950 |
34,070 |
36,190 |
38,310 |
40,430 |
13,030 |
19,390 |
17,800 |
7,500 |
|
1,060,000 |
1,070,000 |
17,330 |
19,830 |
22,330 |
24,830 |
27,330 |
29,830 |
32,330 |
34,450 |
36,570 |
38,690 |
40,810 |
13,130 |
19,770 |
18,180 |
7,500 |
|
1,070,000 |
1,080,000 |
17,330 |
19,830 |
22,330 |
24,830 |
27,330 |
29,830 |
32,330 |
34,830 |
36,950 |
39,070 |
41,190 |
13,130 |
20,150 |
18,560 |
7,500 |
|
1,080,000 |
1,090,000 |
17,330 |
19,830 |
22,330 |
24,830 |
27,330 |
29,830 |
32,330 |
34,830 |
37,330 |
39,450 |
41,570 |
13,130 |
20,530 |
18,750 |
7,500 |
|
1,090,000 |
1,100,000 |
17,330 |
19,830 |
22,330 |
24,830 |
27,330 |
29,830 |
32,330 |
34,830 |
37,330 |
39,830 |
41,950 |
13,130 |
20,630 |
18,750 |
7,500 |
|
1,100,000 |
1,200,000 |
17,330 |
19,830 |
22,330 |
24,830 |
27,330 |
29,830 |
32,330 |
34,830 |
37,330 |
39,830 |
42,330 |
13,130 |
20,630 |
18,750 |
7,500 |
|
1,200,000 |
1,210,000 |
17,830 |
20,330 |
22,830 |
25,330 |
27,830 |
30,330 |
32,830 |
35,330 |
37,830 |
40,330 |
42,830 |
13,130 |
20,630 |
18,750 |
7,500 |
|
1,210,000 |
1,220,000 |
18,210 |
20,830 |
23,330 |
25,830 |
28,330 |
30,830 |
33,330 |
35,830 |
38,330 |
40,830 |
43,330 |
13,250 |
20,750 |
18,870 |
7,620 |
|
1,220,000 |
1,230,000 |
18,590 |
21,210 |
23,830 |
26,330 |
28,830 |
31,330 |
33,830 |
36,330 |
38,830 |
41,330 |
43,830 |
13,370 |
20,870 |
18,990 |
7,740 |
|
1,230,000 |
1,240,000 |
18,970 |
21,590 |
24,210 |
26,830 |
29,330 |
31,830 |
34,330 |
36,830 |
39,330 |
41,830 |
44,330 |
13,490 |
20,990 |
19,110 |
7,860 |
|
1,240,000 |
1,250,000 |
19,350 |
21,970 |
24,590 |
27,210 |
29,830 |
32,330 |
34,830 |
37,330 |
39,830 |
42,330 |
44,830 |
13,610 |
21,110 |
19,230 |
7,860 |
|
1,250,000 |
1,260,000 |
19,730 |
22,350 |
24,970 |
27,590 |
30,210 |
32,830 |
35,330 |
37,830 |
40,330 |
42,830 |
45,330 |
13,730 |
21,230 |
19,350 |
7,860 |
|
1,260,000 |
1,270,000 |
20,110 |
22,730 |
25,350 |
27,970 |
30,590 |
33,210 |
35,830 |
38,330 |
40,830 |
43,330 |
45,830 |
13,760 |
21,350 |
19,470 |
7,860 |
|
1,270,000 |
1,280,000 |
20,490 |
23,110 |
25,730 |
28,350 |
30,970 |
33,590 |
36,210 |
38,830 |
41,330 |
43,830 |
46,330 |
13,760 |
21,470 |
19,590 |
7,860 |
|
1,280,000 |
1,290,000 |
20,870 |
23,490 |
26,110 |
28,730 |
31,350 |
33,970 |
36,590 |
39,210 |
41,830 |
44,330 |
46,830 |
13,760 |
21,590 |
19,650 |
7,860 |
|
1,290,000 |
1,300,000 |
21,250 |
23,870 |
26,490 |
29,110 |
31,730 |
34,350 |
36,970 |
39,590 |
42,210 |
44,830 |
47,330 |
13,760 |
21,620 |
19,650 |
7,860 |
|
1,300,000 |
1,310,000 |
21,630 |
24,250 |
26,870 |
29,490 |
32,110 |
34,730 |
37,350 |
39,970 |
42,590 |
45,210 |
47,830 |
13,760 |
21,620 |
19,650 |
7,860 |
|
1,310,000 |
1,320,000 |
22,010 |
24,630 |
27,250 |
29,870 |
32,490 |
35,110 |
37,730 |
40,350 |
42,970 |
45,590 |
48,210 |
13,760 |
21,620 |
19,650 |
7,860 |
|
1,320,000 |
1,330,000 |
22,390 |
25,010 |
27,630 |
30,250 |
32,870 |
35,490 |
38,110 |
40,730 |
43,350 |
45,970 |
48,590 |
13,760 |
21,620 |
19,650 |
7,860 |
|
1,330,000 |
1,340,000 |
22,770 |
25,390 |
28,010 |
30,630 |
33,250 |
35,870 |
38,490 |
41,110 |
43,730 |
46,350 |
48,970 |
13,760 |
21,620 |
19,650 |
7,860 |
|
1,340,000 |
1,350,000 |
23,150 |
25,770 |
28,390 |
31,010 |
33,630 |
36,250 |
38,870 |
41,490 |
44,110 |
46,730 |
49,350 |
13,760 |
21,620 |
19,650 |
7,860 |
|
1,350,000 |
1,360,000 |
23,530 |
26,150 |
28,770 |
31,390 |
34,010 |
36,630 |
39,250 |
41,870 |
44,490 |
47,110 |
49,730 |
13,760 |
21,620 |
19,650 |
7,860 |
|
1,360,000 |
1,370,000 |
23,910 |
26,530 |
29,150 |
31,770 |
34,390 |
37,010 |
39,630 |
42,250 |
44,870 |
47,490 |
50,110 |
13,760 |
21,620 |
19,650 |
7,860 |
昭和40年分の所得税の課税総所得金額等 |
甲 |
乙 |
丙 |
|||||||||||||
扶養親族 |
等の数 |
青色事業専従者の年齢 |
事業専従者 |
|||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人以上 |
20歳以上 |
19歳 |
19歳未満 |
|||
以上 |
未満 |
控除 |
金額 |
1人当たり控除金額 |
||||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,370,000 |
1,380,000 |
24,290 |
26,910 |
29,530 |
32,150 |
34,770 |
37,390 |
40,010 |
42,630 |
45,250 |
47,870 |
50,490 |
13,760 |
21,620 |
19,650 |
7,860 |
1,380,000 |
1,390,000 |
24,670 |
27,290 |
29,910 |
32,530 |
35,150 |
37,770 |
40,390 |
43,010 |
45,630 |
48,250 |
50,870 |
13,760 |
21,620 |
19,650 |
7,860 |
1,390,000 |
1,400,000 |
25,050 |
27,670 |
30,290 |
32,910 |
35,530 |
38,150 |
40,770 |
43,390 |
46,010 |
48,630 |
51,250 |
13,760 |
21,620 |
19,650 |
7,860 |
1,400,000 |
1,410,000 |
25,430 |
28,050 |
30,670 |
33,290 |
35,910 |
38,530 |
41,150 |
43,770 |
46,390 |
49,010 |
51,630 |
13,760 |
21,620 |
19,650 |
7,860 |
1,410,000 |
1,420,000 |
25,810 |
28,430 |
31,050 |
33,670 |
36,290 |
38,910 |
41,530 |
44,150 |
46,770 |
49,390 |
62,010 |
13,760 |
21,620 |
19,650 |
7,860 |
1,420,000 |
1,430,000 |
26,190 |
28,810 |
31,430 |
34,050 |
36,670 |
39,290 |
41,910 |
44,530 |
47,150 |
49,770 |
52,390 |
13,760 |
21,620 |
19,650 |
7,860 |
1,430,000 |
1,440,000 |
26,570 |
29,190 |
31,810 |
34,430 |
37,050 |
39,670 |
42,290 |
44,910 |
47,530 |
50,150 |
52,770 |
13,760 |
21,620 |
19,650 |
7,860 |
1,440,000 |
1,450,000 |
26,950 |
29,570 |
32,190 |
34,810 |
37,430 |
40,050 |
42,670 |
45,290 |
47,910 |
50,530 |
53,150 |
13,760 |
21,620 |
19,650 |
7,860 |
1,450,000 |
1,460,000 |
27,330 |
29,950 |
32,570 |
35,190 |
37,810 |
40,430 |
43,050 |
45,670 |
48,290 |
50,910 |
53,530 |
13,760 |
21,620 |
19,650 |
7,860 |
1,460,000 |
1,470,000 |
27,710 |
30,330 |
32,950 |
35,570 |
38,190 |
40,810 |
43,430 |
46,050 |
48,670 |
51,290 |
53,910 |
13,760 |
21,620 |
19,650 |
7,860 |
1,470,000 |
1,480,000 |
28,090 |
30,710 |
33,330 |
35,950 |
38,570 |
41,190 |
43,810 |
46,430 |
49,050 |
51,670 |
54,290 |
13,760 |
21,620 |
19,650 |
7,860 |
1,480,000 |
1,490,000 |
28,470 |
31,090 |
33,710 |
36,330 |
38,950 |
41,570 |
44,190 |
46,810 |
49,430 |
52,050 |
54,670 |
13,760 |
21,620 |
19,650 |
7,860 |
1,490,000 |
1,500,000 |
28,850 |
31,470 |
34,090 |
36,710 |
39,330 |
41,950 |
44,570 |
47,190 |
49,810 |
52,430 |
55,050 |
13,760 |
21,620 |
19,650 |
7,860 |
1,500,000 |
1,510,000 |
29,230 |
31,850 |
34,470 |
37,090 |
39,710 |
42,330 |
44,950 |
47,570 |
50,190 |
52,810 |
55,430 |
13,760 |
21,620 |
19,650 |
7,860 |
1,510,000 |
1,520,000 |
29,230 |
32,230 |
34,850 |
37,470 |
40,090 |
42,710 |
45,330 |
47,950 |
50,570 |
53,190 |
55,810 |
14,140 |
22,000 |
20,030 |
8,240 |
1,520,000 |
1,530,000 |
29,230 |
32,230 |
35,230 |
37,850 |
40,470 |
43,090 |
45,710 |
48,330 |
50,950 |
53,570 |
56,190 |
14,520 |
22,380 |
20,410 |
8,620 |
1,530,000 |
1,540,000 |
29,230 |
32,230 |
35,230 |
38,230 |
40,850 |
43,470 |
46,090 |
48,710 |
51,330 |
53,950 |
56,570 |
14,900 |
22,760 |
20,790 |
9,000 |
1,540,000 |
1,550,000 |
29,230 |
32,230 |
35,230 |
38,230 |
41,230 |
43,850 |
46,470 |
49,090 |
51,710 |
54,330 |
66,950 |
15,280 |
23,140 |
21,170 |
9,000 |
1,550,000 |
1,560,000 |
29,230 |
32,230 |
35,230 |
38,230 |
41,230 |
44,230 |
46,850 |
49,470 |
52,090 |
54,710 |
57,330 |
15,660 |
23,520 |
21,550 |
9,000 |
1,560,000 |
1,570,000 |
29,230 |
32,230 |
35,230 |
38,230 |
41,230 |
44,230 |
47,230 |
49,850 |
52,470 |
55,090 |
57,710 |
15,750 |
23,900 |
21,930 |
9,000 |
1,570,000 |
1,580,000 |
29,230 |
32,230 |
35,230 |
38,230 |
41,230 |
44,230 |
47,230 |
50,230 |
52,850 |
55,470 |
58,090 |
15,750 |
24,280 |
22,310 |
9,000 |
1,580,000 |
1,590,000 |
29,230 |
32,230 |
35,230 |
38,230 |
41,230 |
44,230 |
47,230 |
50,230 |
53,230 |
55,850 |
58,470 |
15,750 |
24,660 |
22,500 |
9,000 |
1,590,000 |
1,600,000 |
29,230 |
32,230 |
35,230 |
38,230 |
41,230 |
44,230 |
47,230 |
50,230 |
53,230 |
56,230 |
58,850 |
15,750 |
24,750 |
22,500 |
9,000 |
1,600,000 |
1,800,000 |
29,230 |
32,230 |
35,230 |
38,230 |
41,230 |
44,230 |
47,230 |
50,230 |
53,230 |
56,230 |
59,230 |
15,760 |
24,750 |
22,500 |
9,000 |
1,800,000 |
1,810,000 |
29,730 |
32,730 |
35,730 |
38,730 |
41,730 |
44,730 |
47,730 |
50,730 |
53,730 |
56,730 |
59,730 |
15,750 |
24,750 |
22,500 |
9,000 |
1,810,000 |
1,820,000 |
30,110 |
33,230 |
36,230 |
39,230 |
42,230 |
45,230 |
48,230 |
51,230 |
54,230 |
57,230 |
60,230 |
15,870 |
24,870 |
22,620 |
9,120 |
1,820,000 |
1,830,000 |
30,490 |
33,610 |
36,730 |
39,730 |
42,730 |
45,730 |
48,730 |
51,730 |
54,730 |
57,730 |
60,730 |
15,990 |
24,990 |
22,740 |
9,240 |
1,830,000 |
1,840,000 |
30,870 |
33,990 |
37,110 |
40,230 |
43,230 |
46,230 |
49,230 |
52,230 |
55,230 |
58,230 |
61,230 |
16,110 |
25,110 |
22,860 |
9,360 |
1,840,000 |
1,850,000 |
31,250 |
34,370 |
37,490 |
40,610 |
43,730 |
46,730 |
49,730 |
52,730 |
55,730 |
58,730 |
61,730 |
16,230 |
25,230 |
22,980 |
9,360 |
1,850,000 |
1,860,000 |
31,630 |
34,750 |
37,870 |
40,990 |
44,110 |
47,230 |
50,230 |
53,230 |
56,230 |
59,230 |
62,230 |
16,350 |
25,350 |
23,100 |
9,360 |
1,860,000 |
1,870,000 |
32,010 |
35,130 |
38,250 |
41,370 |
44,490 |
47,610 |
50,730 |
53,730 |
56,730 |
59,730 |
62,730 |
16,380 |
25,470 |
23,220 |
9,360 |
1,870,000 |
1,880,000 |
32,390 |
35,510 |
38,630 |
41,750 |
44,870 |
47,990 |
51,110 |
54,230 |
57,230 |
60,230 |
63,230 |
16,380 |
25,590 |
23,340 |
9,360 |
1,880,000 |
1,890,000 |
32,770 |
35,890 |
39,010 |
42,130 |
45,250 |
48,370 |
51,490 |
54,610 |
57,730 |
60,730 |
63,730 |
16,380 |
25,710 |
23,400 |
9,360 |
1,890,000 |
1,900,000 |
33,150 |
36,270 |
39,390 |
42,510 |
45,630 |
48,750 |
51,870 |
54,990 |
58,110 |
61,230 |
64,230 |
16,380 |
25,740 |
23,400 |
9,360 |
1,900,000 |
1,910,000 |
33,530 |
36,650 |
39,770 |
42,890 |
46,010 |
49,130 |
52,250 |
55,370 |
58,490 |
61,610 |
64,730 |
16,380 |
25,740 |
23,400 |
9,360 |
1,910,000 |
1,920,000 |
33,910 |
37,030 |
40,150 |
43,270 |
46,390 |
49,510 |
52,630 |
55,750 |
58,870 |
61,990 |
65,110 |
16,380 |
25,740 |
23,400 |
9,360 |
1,920,000 |
1,930,000 |
34,290 |
37,410 |
40,530 |
43,650 |
46,770 |
49,890 |
53,010 |
56,130 |
59,250 |
62,370 |
66,490 |
16,380 |
25,740 |
23,400 |
9,360 |
1,930,000 |
1,940,000 |
34,670 |
37,790 |
40,910 |
44,030 |
47,150 |
50,270 |
53,390 |
56,510 |
59,630 |
62,750 |
65,870 |
16,380 |
25,740 |
23,400 |
9,360 |
1,940,000 |
1,950,000 |
35,050 |
38,170 |
41,290 |
44,410 |
47,530 |
50,650 |
53,770 |
56,890 |
60,010 |
63,130 |
66,250 |
16,380 |
25,740 |
23,400 |
9,360 |
1,950,000 |
1,960,000 |
35,430 |
38,550 |
41,670 |
44,790 |
47,910 |
51,030 |
54,150 |
57,270 |
60,390 |
63,510 |
66,630 |
16,380 |
25,740 |
23,400 |
9,360 |
1,960,000 |
1,970,000 |
35,810 |
38,930 |
42,050 |
45,170 |
48,290 |
51,410 |
54,530 |
57,650 |
60,770 |
63,890 |
67,010 |
16,380 |
25,740 |
23,400 |
9,360 |
1,970,000 |
1,980,00n |
36,190 |
39,310 |
42,430 |
45,550 |
48,670 |
51,790 |
54,910 |
58,030 |
61,150 |
64,270 |
67,390 |
16,380 |
25,740 |
23,400 |
9,360 |
1,980,000 |
1,990,000 |
36,570 |
39,690 |
42,810 |
45,930 |
49,050 |
52,170 |
55,290 |
58,410 |
61,630 |
64,650 |
67,770 |
16,380 |
25,740 |
23,400 |
9,360 |
1,990,000 |
2,000,000 |
36,950 |
40,070 |
43,190 |
46,310 |
49,430 |
52,550 |
55,670 |
58,790 |
61,910 |
65,030 |
68,150 |
16,380 |
25,740 |
23,400 |
9,360 |
2,000,000 |
2,010,000 |
37,330 |
40,450 |
43,570 |
46,690 |
49,810 |
52,930 |
56,050 |
59,170 |
62,290 |
65,410 |
68,530 |
16,380 |
25,740 |
23,400 |
9,360 |
2,010,000 |
2,020,000 |
37,710 |
40,830 |
43,950 |
47,070 |
50,190 |
53,310 |
56,430 |
59,550 |
62,670 |
65,790 |
68,910 |
16,380 |
25,740 |
23,400 |
|
2,020,000 |
2,030,000 |
38,090 |
41,210 |
44,330 |
47,450 |
50,570 |
53,690 |
56,810 |
59,930 |
63,050 |
66,170 |
69,290 |
16,380 |
25,740 |
23,400 |
9,360 |
2,030,000 |
2,040,000 |
38,470 |
41,590 |
44,710 |
47,830 |
50,950 |
54,070 |
57,190 |
60,310 |
63,430 |
66,550 |
69,670 |
16,380 |
25,740 |
23,400 |
9,360 |
2,040,000 |
2,050,000 |
38,850 |
41,970 |
45,090 |
48,210 |
51,330 |
54,450 |
57,570 |
60,690 |
63,810 |
66,930 |
70,050 |
16,380 |
25,740 |
23,400 |
9,360 |
2,050,000 |
2,060,000 |
39,230 |
42,350 |
45,470 |
48,590 |
51,710 |
54,830 |
57,950 |
61,070 |
64,190 |
67,310 |
70,430 |
16,380 |
25,740 |
23,400 |
9,360 |
昭和40年分の所得税の課税総所得金額等 |
甲 |
乙 |
丙 |
|||||||||||||
扶養親族 |
等の数 |
青色事業専従者の年齢 |
事業専従者 |
|||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人以上 |
20歳以上 |
19歳 |
19歳未満 |
|||
以上 |
未満 |
控除 |
金額 |
1人当たり控除金額 |
||||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
2,060,000 |
2,070,000 |
39,610 |
42,730 |
45,850 |
48,970 |
52,090 |
55,210 |
58,330 |
61,450 |
64,570 |
67,690 |
70,810 |
16,380 |
25,740 |
23,400 |
9,360 |
2,070,000 |
2,080,000 |
39,990 |
43,110 |
46,230 |
49,350 |
52,470 |
55,590 |
58,710 |
61,830 |
64,950 |
68,070 |
71,190 |
16,380 |
25,740 |
23,400 |
9,360 |
2,080,000 |
2,090,000 |
40,370 |
43,490 |
46,610 |
49,730 |
52,850 |
55,970 |
59,090 |
62,210 |
65,330 |
68,450 |
71,570 |
16,380 |
25,740 |
23,400 |
9,360 |
2,090,000 |
2,100,000 |
40,750 |
43,870 |
46,990 |
50,110 |
53,230 |
56,350 |
59,470 |
62,590 |
65,710 |
68,830 |
71,950 |
16,380 |
25,740 |
23,400 |
9,360 |
2,100,000 |
2,110,000 |
41,130 |
44,250 |
47,370 |
50,490 |
53,610 |
56,730 |
59,850 |
62,970 |
66,090 |
69,210 |
72,330 |
16,380 |
25,740 |
23,400 |
9,360 |
2,110,000 |
2,120,000 |
41,510 |
44,630 |
47,750 |
50,870 |
53,990 |
57,110 |
60,230 |
63,350 |
66,470 |
69,590 |
72,710 |
16,380 |
25,740 |
23,400 |
9,360 |
2,120,000 |
2,130,000 |
41,890 |
45,010 |
48,130 |
51,250 |
54,370 |
57,490 |
60,610 |
63,730 |
66,850 |
69,970 |
73,090 |
16,380 |
25,740 |
23,400 |
9,360 |
2,130,000 |
2,140,000 |
42,270 |
45,390 |
48,510 |
51,630 |
54,750 |
57,870 |
60,990 |
64,110 |
67,230 |
70,350 |
73,470 |
16,380 |
25,740 |
23,400 |
9,360 |
2.140,000 |
2,150,000 |
42,650 |
45,770 |
48,890 |
52,010 |
55,130 |
58,250 |
61,370 |
64,490 |
67,610 |
70,730 |
73,850 |
16,380 |
25,740 |
23,400 |
9,360 |
2,150,000 |
2,160,000 |
43,030 |
46,150 |
49,270 |
52,390 |
55,510 |
58,630 |
61,750 |
64,870 |
67,990 |
71,110 |
74,230 |
16,380 |
25,740 |
23,400 |
9,360 |
2,160,000 |
2,170,000 |
43,410 |
46,530 |
49,650 |
52,770 |
55,890 |
59,010 |
62,130 |
65,250 |
68,370 |
71,490 |
74,610 |
16,380 |
25,740 |
23,400 |
9,360 |
2,170,000 |
2,180,000 |
43,790 |
46,910 |
50,030 |
53,150 |
56,270 |
59,390 |
62,510 |
65,630 |
68,750 |
71,870 |
74,990 |
16,380 |
25,740 |
23,400 |
9,360 |
2,180,000 |
2,190,000 |
44,170 |
47,290 |
50,410 |
53,530 |
56,650 |
59,770 |
62,890 |
66,010 |
69,130 |
72,250 |
75,370 |
16,380 |
25,740 |
23,400 |
9,360 |
2,190,000 |
2,200,000 |
44,550 |
47,670 |
50,790 |
53,910 |
57,030 |
60,150 |
63,270 |
66,390 |
69,510 |
72,630 |
75,750 |
16,380 |
25,740 |
23,400 |
9,360 |
2,200,000 |
2,210,000 |
44,930 |
48,050 |
51,170 |
54,290 |
57,410 |
60,530 |
63,650 |
66,770 |
69,890 |
73,010 |
76,130 |
16,380 |
25,740 |
23,400 |
9,360 |
2,210,000 |
2,220,000 |
44,930 |
48,430 |
51,550 |
54,670 |
57,790 |
60,910 |
64,030 |
67,150 |
70,270 |
73,390 |
76,510 |
16,760 |
26,120 |
23,780 |
9,740 |
2,220,000 |
2,230,000 |
44,930 |
48,430 |
51,930 |
55,050 |
58,170 |
61,290 |
64,410 |
67,530 |
70,650 |
73,770 |
76,890 |
17,140 |
26,500 |
24,160 |
10,120 |
2,230,000 |
2,240,000 |
44,930 |
48,430 |
51,930 |
55,430 |
58,550 |
61,670 |
64,790 |
67,910 |
71,030 |
74,150 |
77,270 |
17,520 |
26,880 |
24,540 |
10,500 |
2,240,000 |
2,250,000 |
44,930 |
48,430 |
51,930 |
55,430 |
58,930 |
62,050 |
65,170 |
68,290 |
71,410 |
74,530 |
77,650 |
17,900 |
27,260 |
24,920 |
10,500 |
2,250,000 |
2,260,000 |
44,930 |
48,430 |
51,930 |
55,430 |
58,930 |
62,430 |
65,550 |
68,670 |
71,790 |
74,910 |
78,030 |
18,280 |
27,640 |
25,300 |
10,500 |
2,260,000 |
2,270,000 |
44,930 |
48,430 |
51,930 |
55,430 |
58,930 |
62,430 |
65,930 |
69,050 |
72,170 |
75,290 |
78,410 |
18,380 |
28,020 |
25,680 |
10,500 |
2,270,000 |
2,280,000 |
44,930 |
48,430 |
51,930 |
55,430 |
58,930 |
62,430 |
65,930 |
69,430 |
72,550 |
75,670 |
78,790 |
18,380 |
28,400 |
26,060 |
10,500 |
2,280,000 |
2,290,000 |
44,930 |
48,430 |
51,930 |
55,430 |
58,930 |
62,430 |
65,930 |
69,430 |
72,930 |
76,050 |
79,170 |
18,380 |
28,780 |
26,250 |
10,500 |
2,290,000 |
2,300,000 |
44,930 |
48,430 |
51,930 |
55,430 |
58,930 |
62,430 |
65,930 |
69,430 |
72,930 |
76,430 |
79,550 |
18,380 |
28,880 |
26,250 |
10,500 |
2,300,000 |
2,500,000 |
44,930 |
48,430 |
51,930 |
55,430 |
58,930 |
62,430 |
65,930 |
69,430 |
72,930 |
76,430 |
79,930 |
18,380 |
28,880 |
26,250 |
10,500 |
2,500,000 |
2,510,000 |
45,430 |
48,930 |
52,430 |
55,930 |
59,430 |
62,930 |
66,430 |
69,930 |
73,430 |
76,930 |
80,430 |
18,380 |
28,880 |
26,250 |
10,500 |
2,510,000 |
2,520,000 |
45,810 |
49,430 |
52,930 |
56,430 |
59,930 |
63,430 |
66,930 |
70,430 |
73,930 |
77,430 |
80,930 |
18,500 |
29,000 |
26,370 |
10,620 |
2,520,000 |
2,530,000 |
46,190 |
49,810 |
53,430 |
56,930 |
60,430 |
63,930 |
67,430 |
70,930 |
74,430 |
77,930 |
81,430 |
18,620 |
29,120 |
26,490 |
10,740 |
2,530,000 |
2,540,000 |
46,570 |
50,190 |
53,810 |
57,430 |
60,930 |
64,430 |
67,930 |
71,430 |
74,930 |
78,430 |
81,930 |
18,740 |
29,240 |
26,610 |
10,860 |
2,540,000 |
2,550,000 |
46,950 |
50,570 |
54,190 |
57,810 |
61,430 |
64,930 |
68,430 |
71,930 |
75,430 |
78,930 |
82,430 |
18,860 |
29,360 |
26,730 |
10,860 |
2,550,000 |
2,560,000 |
47,330 |
50,950 |
54,570 |
58,190 |
61,810 |
65,430 |
68,930 |
72,430 |
75,930 |
79,430 |
82,930 |
18,980 |
29,480 |
26,850 |
10,860 |
2,560,000 |
2,570,000 |
47,710 |
51,330 |
54,950 |
58,570 |
62,190 |
65,810 |
69,430 |
72,930 |
76,430 |
79,930 |
83,430 |
19,010 |
29,600 |
26,970 |
10,860 |
2,570,000 |
2,580,000 |
48,090 |
51,710 |
55,330 |
58,950 |
62,570 |
66,190 |
69,810 |
73,430 |
76,930 |
80,430 |
83,930 |
19,010 |
29,720 |
27,090 |
10,860 |
2,580,000 |
2,590,000 |
48,470 |
52,090 |
55,710 |
59,330 |
62,950 |
66,570 |
70,190 |
73,810 |
77,430 |
80,930 |
84,430 |
19,010 |
29,840 |
27,150 |
10,860 |
2,590,000 |
2,600,000 |
48,850 |
52,470 |
56,090 |
59,710 |
63,330 |
66,950 |
70,570 |
74,190 |
77,810 |
81,430 |
84,930 |
19,010 |
29,870 |
27,150 |
10,860 |
2,600,000 |
2,610,000 |
49,230 |
52,850 |
56,470 |
60,090 |
63,710 |
67,330 |
70,950 |
74,570 |
78,190 |
81,810 |
85,430 |
19,010 |
29,870 |
27,150 |
10,860 |
2,610,000 |
2,620,000 |
49,610 |
53,230 |
56,850 |
60,470 |
64,090 |
67,710 |
71,330 |
74,950 |
78,570 |
82,190 |
85,810 |
19,010 |
29,870 |
27,150 |
10,860 |
2,620,000 |
2,630,000 |
49,990 |
53,610 |
57,230 |
60,850 |
64,470 |
68,090 |
71,710 |
75,330 |
78,950 |
82,570 |
86,190 |
19,010 |
29,870 |
27,150 |
10,860 |
2,630,000 |
2,640,000 |
50,370 |
53,990 |
57,610 |
61,230 |
64,850 |
68,470 |
72,090 |
75,710 |
79,330 |
82,950 |
86,570 |
19,010 |
29,870 |
27,150 |
10,860 |
2,640,000 |
2,650,000 |
50,750 |
54,370 |
57,990 |
61,610 |
65,230 |
68,850 |
72,470 |
76,090 |
79,710 |
83,330 |
86,950 |
19,010 |
29,870 |
27,150 |
10,860 |
2,650,000 |
2,660,000 |
51,130 |
54,750 |
58,370 |
61,990 |
65,610 |
69,230 |
72,850 |
76,470 |
80,090 |
83,710 |
87,330 |
19,010 |
29,870 |
27,150 |
10,860 |
2,660,000 |
2,670,000 |
51,510 |
55,130 |
58,750 |
62,370 |
65,990 |
69,610 |
73,230 |
76,850 |
80,470 |
84,090 |
87,710 |
19,010 |
29,870 |
27,150 |
10,860 |
2,670,000 |
2,680,000 |
51,890 |
55,510 |
59,130 |
62,750 |
66,370 |
69,990 |
73,610 |
77,230 |
80,850 |
84,470 |
88,090 |
19,010 |
29,870 |
27,150 |
10,860 |
2,680,000 |
2,690,000 |
52,270 |
55,890 |
59,510 |
63,130 |
66,750 |
70,370 |
73,990 |
77,610 |
81,230 |
84,850 |
88,470 |
19,010 |
29,870 |
27,150 |
10,860 |
2,690,000 |
2,700,000 |
52,650 |
56,270 |
59,890 |
63,510 |
67,130 |
70,750 |
74,370 |
77,990 |
81,610 |
85,230 |
88,850 |
19,010 |
29,870 |
27,150 |
10,860 |
2,700,000 |
2,710,000 |
53,030 |
56,650 |
60,270 |
63,890 |
67,510 |
71,130 |
74,750 |
78,370 |
81,990 |
85,610 |
89,230 |
19,010 |
29,870 |
27,150 |
10,860 |
2,710,000 |
2,720,000 |
53,410 |
57,030 |
60,650 |
64,270 |
67,890 |
71,510 |
75,130 |
78,750 |
82,370 |
85,990 |
89,610 |
19,010 |
29,870 |
27,150 |
10,860 |
2,720,000 |
2,730,000 |
53,790 |
57,410 |
61,030 |
64,650 |
68,270 |
71,890 |
75,510 |
79,130 |
82,750 |
86,370 |
89,990 |
19,010 |
29,870 |
27,150 |
10,860 |
2,730,000 |
2,740,000 |
54,170 |
57,790 |
61,410 |
65,030 |
68,650 |
72,270 |
75,890 |
79,510 |
83,130 |
86,750 |
90,370 |
19,010 |
29,870 |
27,150 |
10,860 |
2,740,000 |
2,750,000 |
54,550 |
58,170 |
61,790 |
65,410 |
69,030 |
72,650 |
76,270 |
79,890 |
83,510 |
87,130 |
90,750 |
19,010 |
29,870 |
27,150 |
10,860 |
昭和40年分の所得税の課税総所得金額等 |
甲 |
乙 |
丙 |
|||||||||||||
扶養親族 |
等の数 |
青色事業専従者の年齢 |
事業専従者 |
|||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人以上 |
20歳以上 |
19歳 |
19歳未満 |
|||
以上 |
未満 |
控除 |
金額 |
1人当たり控除金額 |
||||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
2,750,000 |
2,760,000 |
54,930 |
58,550 |
62,170 |
65,790 |
69,410 |
73,030 |
76,650 |
80,270 |
83,890 |
87,510 |
91,130 |
19,010 |
29,870 |
27,150 |
10,860 |
2,760,000 |
2,770,000 |
55,310 |
58,930 |
62,550 |
66,170 |
69,790 |
73,410 |
77,030 |
80,650 |
84,270 |
87,890 |
91,510 |
19,010 |
29,870 |
27,150 |
10,860 |
2,770,000 |
2,780,000 |
55,690 |
59,310 |
62,930 |
66,550 |
70,170 |
73,790 |
77,410 |
81,030 |
84,650 |
88,270 |
91,890 |
19,010 |
29,870 |
27,150 |
10,860 |
2,780,000 |
2,790,000 |
56,070 |
59,690 |
63,310 |
66,930 |
70,550 |
74,170 |
77,790 |
81,410 |
85,030 |
88,650 |
92,270 |
19,010 |
29,870 |
27,150 |
10,860 |
2,790,000 |
2,800,000 |
56,450 |
60,070 |
63,690 |
67,310 |
70,930 |
74,550 |
78,170 |
81,790 |
85,410 |
89,030 |
92,650 |
19,010 |
29,870 |
27,150 |
10,860 |
2,800,000 |
2,810,000 |
56,830 |
60,450 |
64,070 |
67,690 |
71,310 |
74,930 |
78,550 |
82,170 |
85,790 |
89,410 |
93,030 |
19,010 |
29,870 |
27,150 |
10,860 |
2,810,000 |
2,820,000 |
57,210 |
60,830 |
64,450 |
68,070 |
71,690 |
75,310 |
78,930 |
82,550 |
86,170 |
89,790 |
93,410 |
19,010 |
29,870 |
27,150 |
10,860 |
2,820,000 |
2,830,000 |
57,590 |
61,210 |
64,830 |
68,450 |
72,070 |
75,690 |
79,310 |
82,930 |
86,550 |
90,170 |
93,790 |
19,010 |
29,870 |
27,150 |
10,860 |
2,830,000 |
2,840,000 |
57,970 |
61,590 |
65,210 |
68,830 |
72,450 |
76,070 |
79,690 |
83,310 |
86,930 |
90,550 |
94,170 |
19,010 |
29,870 |
27,150 |
10,860 |
2,840,000 |
2,850,000 |
58,350 |
61,970 |
65,590 |
69,210 |
72,830 |
76,450 |
80,070 |
83,690 |
87,310 |
90,930 |
94,550 |
19,010 |
29,870 |
27,150 |
10,860 |
2,850,000 |
2,860,000 |
58,730 |
62,350 |
65,970 |
69,590 |
73,210 |
76,830 |
80,450 |
84,070 |
87,690 |
91,310 |
94,930 |
19,010 |
29,870 |
27,150 |
10,860 |
2,860,000 |
2,870,000 |
59,110 |
62,730 |
66,350 |
69,970 |
73,590 |
77,210 |
80,830 |
84,450 |
88,070 |
91,690 |
95,310 |
19,010 |
29,870 |
27,150 |
10,860 |
2,870,000 |
2,880,000 |
59,490 |
63,110 |
66,730 |
70,350 |
73,970 |
77,590 |
81,210 |
84,830 |
88,450 |
92,070 |
95,690 |
19,010 |
29,870 |
27,150 |
10,860 |
2,880,000 |
2,890,000 |
59,870 |
63,490 |
67,110 |
70,730 |
74,350 |
77,970 |
81,590 |
85,210 |
88,830 |
92,450 |
96,070 |
19,010 |
29,870 |
27,150 |
10,860 |
2,890,000 |
2,900,000 |
60,250 |
63,870 |
67,490 |
71,110 |
74,730 |
78,350 |
81,970 |
85,590 |
89,210 |
92,830 |
96,450 |
19,010 |
29,870 |
27,150 |
10,860 |
2,900,000 |
2,910,000 |
60,630 |
64,250 |
67,870 |
71,490 |
75,110 |
78,730 |
82,350 |
85,970 |
89,590 |
93,210 |
96,830 |
19,010 |
29,870 |
27,150 |
10,860 |
2,910,000 |
2,920,000 |
61,010 |
64,630 |
68,250 |
71,870 |
75,490 |
79,110 |
82,730 |
86,350 |
89,970 |
93,590 |
97,210 |
19,010 |
29,870 |
27,150 |
10,860 |
2,920,000 |
2,930,000 |
61,390 |
65,010 |
68,630 |
72,250 |
75,870 |
79,490 |
83,110 |
86,730 |
90,350 |
93,970 |
97,590 |
19,010 |
29,870 |
27,150 |
10,860 |
2,930,000 |
2,940,000 |
61,770 |
65,390 |
69,010 |
72,630 |
76,250 |
79,870 |
83,490 |
87,110 |
90,730 |
94,350 |
97,970 |
19,010 |
29,870 |
27,150 |
10,860 |
2,940,000 |
2,950,000 |
62,150 |
65,770 |
69,390 |
73,010 |
76,630 |
80,250 |
83,870 |
87,490 |
91,110 |
94,730 |
98,350 |
19,010 |
29,870 |
27,150 |
10,860 |
2,950,000 |
2,960,000 |
62,530 |
66,150 |
69,770 |
73,390 |
77,010 |
80,630 |
84,250 |
87,870 |
91,490 |
95,110 |
98,730 |
19,010 |
29,870 |
27,150 |
10,860 |
2,960,000 |
2,970,000 |
62,910 |
66,530 |
70,150 |
73,770 |
77,390 |
81,010 |
84,630 |
88,250 |
91,870 |
95,490 |
99,110 |
19,010 |
29,870 |
27,150 |
10,860 |
2,970,000 |
2,980,000 |
63,290 |
66,910 |
70,530 |
74,150 |
77,770 |
81,390 |
85,010 |
88,630 |
92,250 |
95,870 |
99,490 |
19,010 |
29,870 |
27,150 |
10,860 |
2,980,000 |
2,990,000 |
63,670 |
67,290 |
70,910 |
74,530 |
78,150 |
81,770 |
85,390 |
89,010 |
92,630 |
96,250 |
99,870 |
19,010 |
29,870 |
27,150 |
10,860 |
2,990,000 |
3,000,000 |
64,050 |
67,670 |
71,290 |
74,910 |
78,530 |
82,150 |
85,770 |
89,390 |
93,010 |
96,630 |
100,250 |
19,010 |
29,870 |
27,150 |
10,860 |
3,000,000 |
3,010,000 |
64,430 |
68,050 |
71,670 |
75,290 |
78,910 |
82,530 |
86,150 |
89,770 |
93,390 |
97,010 |
100,630 |
19,010 |
29,870 |
27,150 |
10,860 |
3,010,000 |
3,020,000 |
64,430 |
68,430 |
72,050 |
75,670 |
79,290 |
82,910 |
86,530 |
90,150 |
93,770 |
97,390 |
101,010 |
19,390 |
30,250 |
27,530 |
11,240 |
3,020,000 |
3,030,000 |
64,430 |
68,430 |
72,430 |
76,050 |
79,670 |
83,290 |
86,910 |
90,530 |
94,150 |
97,770 |
101,390 |
19,770 |
30,630 |
27,910 |
11,620 |
3,030,000 |
3,040,000 |
64,430 |
68,430 |
72,430 |
76,430 |
80,050 |
83,670 |
87,290 |
90,910 |
94,530 |
98,150 |
101,770 |
20,150 |
31,010 |
28,290 |
12,000 |
3,040,000 |
3,050,000 |
64,430 |
68,430 |
72,430 |
76,430 |
80,430 |
84,050 |
87,670 |
91,290 |
94,910 |
98,530 |
102,150 |
20,530 |
31,390 |
28,670 |
12,000 |
3,050,000 |
3,060,000 |
64,430 |
68,430 |
72,430 |
76,430 |
80,430 |
84,430 |
88,050 |
91,670 |
95,290 |
98,910 |
102,530 |
20,910 |
31,770 |
29,050 |
12,000 |
3,060,000 |
3,070,000 |
64,430 |
68,430 |
72,430 |
76,430 |
80,430 |
84,430 |
88,430 |
92,050 |
95,670 |
99,290 |
102,910 |
21,000 |
32,150 |
29,430 |
12,000 |
3,070,000 |
3,080,000 |
64,430 |
68,430 |
72,430 |
76,430 |
80,430 |
84,430 |
88,430 |
92,430 |
96,050 |
99,670 |
103,290 |
21,000 |
32,530 |
29,810 |
12,000 |
3,080,000 |
3,090,000 |
64,430 |
68,430 |
72,430 |
76,430 |
80,430 |
84,430 |
88,430 |
92,430 |
96,430 |
100,050 |
103,670 |
21,000 |
32,910 |
30,000 |
12,000 |
3,090,000 |
3,100,000 |
64,430 |
68,430 |
72,430 |
76,430 |
80,430 |
84,430 |
88,430 |
92,430 |
96,430 |
100,430 |
104,050 |
21,000 |
33,000 |
30,000 |
12,000 |
3,100,000 |
4,000,000 |
64,430 |
68,430 |
72,430 |
76,430 |
80,430 |
84,430 |
88,430 |
92,430 |
96,430 |
100,430 |
104,430 |
21,000 |
33,000 |
30,000 |
12,000 |
4,000,000 |
4,010,000 |
64,930 |
68,930 |
72,930 |
76,930 |
80,930 |
84,930 |
88,930 |
92,930 |
96,930 |
100,930 |
104,930 |
21,000 |
33,000 |
30,000 |
12,000 |
4,010,000 |
4,020,000 |
64,930 |
69,430 |
73,430 |
77,430 |
81,430 |
85,430 |
89,430 |
93,430 |
97,430 |
101,430 |
105,430 |
21,500 |
33,500 |
30,500 |
12,500 |
4,020,000 |
4,030,000 |
64,930 |
69,430 |
73,930 |
77,930 |
81,930 |
85,930 |
89,930 |
93,930 |
97,930 |
101,930 |
105,930 |
22,000 |
34,000 |
31,000 |
13,000 |
4,030,000 |
4,040,000 |
64,930 |
69,430 |
73,930 |
78,430 |
82,430 |
86,430 |
90,430 |
94,430 |
98,430 |
102,430 |
106,430 |
22,500 |
34,500 |
31,500 |
13,500 |
4,040,000 |
4,050,000 |
64,930 |
69,430 |
73,930 |
78,430 |
82,930 |
86,930 |
90,930 |
94,930 |
98,930 |
102,930 |
106,930 |
23,000 |
35,000 |
32,000 |
13,500 |
4,050,000 |
4,060,000 |
64,930 |
69,430 |
73,930 |
78,430 |
82,930 |
87,430 |
91,430 |
95,430 |
99,430 |
103,430 |
107,430 |
23,500 |
35,500 |
32,500 |
13,500 |
4,060,000 |
4,070,000 |
64,930 |
69,430 |
73,930 |
78,430 |
82,930 |
87,430 |
91,930 |
95,930 |
99,930 |
103,930 |
107,930 |
23,630 |
36,000 |
33,000 |
13,500 |
4,070,000 |
4,080,000 |
64,930 |
69,430 |
73,930 |
78,430 |
82,930 |
87,430 |
91,930 |
96,430 |
100,430 |
104,430 |
108,430 |
23,630 |
36,500 |
33,500 |
13,500 |
4,080,000 |
4,090,000 |
64,930 |
69,430 |
73,930 |
78,430 |
82,930 |
87,430 |
91,930 |
96,430 |
100,930 |
104,930 |
108,930 |
23,630 |
37,000 |
33,750 |
13,500 |
4,090,000 |
4,100,000 |
64,930 |
69,430 |
73,930 |
78,430 |
82,930 |
87,430 |
91,930 |
96,430 |
100,930 |
105,430 |
109,430 |
23,630 |
37,130 |
33,750 |
13,500 |
4,100,000 |
6,000,000 |
64,930 |
69,430 |
73,930 |
78,430 |
82,930 |
87,430 |
91,930 |
96,430 |
100,930 |
105,430 |
109,930 |
23,630 |
37,130 |
33,750 |
13,500 |
6,000,000 |
6,010,000 |
65,430 |
69,930 |
74,430 |
78,930 |
83,430 |
87,930 |
92,430 |
96,930 |
101,430 |
105,930 |
110,430 |
23,630 |
37,130 |
33,750 |
13,500 |
6,010,000 |
6,020,000 |
65,430 |
70,430 |
74,930 |
79,430 |
83,930 |
88,430 |
92,930 |
97,430 |
101,930 |
106,430 |
110,930 |
24,130 |
37,630 |
34,250 |
14,000 |
6,020,000 |
6,030,000 |
65,430 |
70,430 |
75,430 |
79,930 |
84,430 |
88,930 |
93,430 |
97,930 |
102,430 |
106,930 |
111,430 |
24,630 |
38,130 |
34,750 |
14,500 |
昭和40年分の所得税の課税総所得金額等 |
甲 |
乙 |
丙 |
|||||||||||||
扶養親族 |
等の数 |
青色事業専従者の年齢 |
事業専従者 |
|||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人以上 |
20歳以上 |
19歳 |
19歳未満 |
|||
以上 |
未満 |
控除 |
金額 |
1人当たり控除金額 |
||||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
6,030,000 |
6,040,000 |
65,430 |
70,430 |
75,430 |
80,430 |
84,930 |
89,430 |
93,930 |
98,430 |
102,930 |
107,430 |
111,930 |
25,130 |
38,630 |
35,250 |
15,000 |
6,040,000 |
6,050,000 |
65,430 |
70,430 |
75,430 |
80,430 |
85,430 |
89,930 |
94,430 |
98,930 |
103,430 |
107,930 |
112,430 |
25,630 |
39,130 |
35,750 |
15,000 |
6,050,000 |
6,060,000 |
65,430 |
70,430 |
75,430 |
80,430 |
85,430 |
90,430 |
94,930 |
99,430 |
103,930 |
108,430 |
112,930 |
26,130 |
39,630 |
36,250 |
15,000 |
6,060,000 |
6,070,000 |
65,430 |
70,430 |
75,430 |
80,430 |
85,430 |
90,430 |
95,430 |
99,930 |
104,430 |
108,930 |
113,430 |
26,250 |
40,130 |
36,750 |
15,000 |
6,070,000 |
6,080,000 |
65,430 |
70,430 |
75,430 |
80,430 |
85,430 |
90,430 |
95,430 |
100,430 |
104,930 |
109,430 |
113,930 |
26,250 |
40,630 |
37,250 |
15,000 |
6,080,000 |
6,090,000 |
65,430 |
70,430 |
75,430 |
80,430 |
85,430 |
90,430 |
95,430 |
100,430 |
105,430 |
109,930 |
114,430 |
26,250 |
41,130 |
37,500 |
15,000 |
6,090,000 |
6,100,000 |
65,430 |
70,430 |
75,430 |
80,430 |
85,430 |
90,430 |
95,430 |
100,430 |
105,430 |
110,430 |
114,930 |
26,250 |
41,250 |
37,500 |
15,000 |
6,100,000 |
10,000,000 |
65,430 |
70,430 |
75,430 |
80,430 |
85,430 |
90,430 |
95,430 |
100,430 |
105,430 |
110,430 |
115,430 |
26,250 |
41,250 |
37,500 |
15,000 |
10,000,000 |
10,010,000 |
65,930 |
70,930 |
75,930 |
80,930 |
85,930 |
90,930 |
95,930 |
100,930 |
105,930 |
110,930 |
115,930 |
26,250 |
41,250 |
37,500 |
15,000 |
10,010,000 |
10,020,000 |
65,930 |
71,430 |
76,430 |
81,430 |
86,430 |
91,430 |
96,430 |
101,430 |
106,430 |
111,430 |
116,430 |
26,750 |
41,750 |
38,000 |
15,500 |
10,020,000 |
10,030,000 |
65,930 |
71,430 |
76,930 |
81,930 |
86,930 |
91,930 |
96,930 |
101,930 |
106,930 |
111,930 |
116,930 |
27,250 |
42,250 |
38,500 |
16,000 |
10,030,000 |
10,040,000 |
65,930 |
71,430 |
76,930 |
82,430 |
87,430 |
92,430 |
97,430 |
102,430 |
107,430 |
112,430 |
117,430 |
27,750 |
42,750 |
39,000 |
16,500 |
10,040,000 |
10,050,000 |
65,930 |
71,430 |
76,930 |
82,430 |
87,930 |
92,930 |
97,930 |
102,930 |
107,930 |
112,930 |
117,930 |
28,250 |
43,250 |
39,500 |
16,500 |
10,050,000 |
10,060,000 |
65,930 |
71,430 |
76,930 |
82,430 |
87,930 |
93,430 |
98,430 |
103,430 |
108,430 |
113,430 |
118,430 |
28,750 |
43,750 |
40,000 |
16,500 |
10,060,000 |
10,070,000 |
65,930 |
71,430 |
76,930 |
82,430 |
87,930 |
93,430 |
98,930 |
103,930 |
108,930 |
113,930 |
118,930 |
28,880 |
44,250 |
40,500 |
16,500 |
10,070,000 |
10,080,000 |
65,930 |
71,430 |
76,930 |
82,430 |
87,930 |
93,430 |
98,930 |
104,430 |
109,430 |
114,430 |
119,430 |
28,880 |
44,750 |
41,000 |
16,500 |
10,080,000 |
10,090,000 |
65,930 |
71,430 |
76,930 |
82,430 |
87,930 |
93,430 |
98,930 |
104,430 |
109,930 |
114,930 |
119,930 |
28,880 |
45,250 |
41,250 |
16,500 |
10,090,000 |
10,100,000 |
65,930 |
71,430 |
76,930 |
82,430 |
87,930 |
93,430 |
98,930 |
104,430 |
109,930 |
115,430 |
120,430 |
28,880 |
45,380 |
41,250 |
16,500 |
10,100,000 |
20,000,000 |
65,930 |
71,430 |
76,930 |
82,430 |
87,930 |
93,430 |
98,930 |
104,430 |
109,930 |
115,430 |
120,930 |
28,880 |
45,380 |
41,250 |
16,500 |
20,000,000 |
20,010,000 |
66,430 |
71,930 |
77,430 |
82,930 |
88,430 |
93,930 |
99,430 |
104,930 |
110,430 |
115,930 |
121,430 |
28,880 |
45,380 |
41,250 |
16,500 |
20,010,000 |
20,020,000 |
66,430 |
72,430 |
77,930 |
83,430 |
88,930 |
94,430 |
99,930 |
105,430 |
110,930 |
116,430 |
121,930 |
29,380 |
45,880 |
41,750 |
17,000 |
20,020,000 |
20,030,000 |
66,430 |
72,430 |
78,430 |
83,930 |
89,430 |
94,930 |
100,430 |
105,930 |
111,430 |
116,930 |
122,430 |
29,880 |
46,380 |
42,250 |
17,500 |
20,030,000 |
20,040,000 |
66,430 |
72,430 |
78,430 |
84,430 |
89,930 |
95,430 |
100,930 |
106,430 |
111,930 |
117,430 |
122,930 |
30,380 |
46,880 |
42,750 |
18,000 |
20,040,000 |
20,050,000 |
66,430 |
72,430 |
78,430 |
84,430 |
90,430 |
95,930 |
101,430 |
106,930 |
112,430 |
117,930 |
123,430 |
30,880 |
47,380 |
43,250 |
18,000 |
20,050,000 |
20,060,000 |
66,430 |
72,430 |
78,430 |
84,430 |
90,430 |
96,430 |
101,930 |
107,430 |
112,930 |
118,430 |
123,930 |
31,380 |
47,880 |
43,750 |
18,000 |
20,060,000 |
20,070,000 |
66,430 |
72,430 |
78,430 |
84,430 |
90,430 |
96,430 |
102,430 |
107,930 |
113,430 |
118,930 |
124,430 |
31,500 |
48,380 |
44,250 |
18,000 |
20,070,000 |
20,080,000 |
66,430 |
72,430 |
78,430 |
84,430 |
90,430 |
96,430 |
102,430 |
108,430 |
113,930 |
119,430 |
124,930 |
31,500 |
48,880 |
44,750 |
18,000 |
20,080,000 |
20,090,000 |
66,430 |
72,430 |
78,430 |
84,430 |
90,430 |
96,430 |
102,430 |
108,430 |
114,430 |
119,930 |
125,430 |
31,500 |
49,380 |
45,000 |
18,000 |
20,090,000 |
20,100,000 |
66,430 |
72,430 |
78,430 |
84,430 |
90,430 |
96,430 |
102,430 |
108,430 |
114,430 |
120,430 |
125,930 |
31,500 |
49,500 |
45,000 |
18,000 |
20,100,000 |
30,000,000 |
66,430 |
72,430 |
78,430 |
84,430 |
90,430 |
96,430 |
102,430 |
108,430 |
114,430 |
120,430 |
126,430 |
31,500 |
49,500 |
45,000 |
18,000 |
30,000,000 |
30,010,000 |
66,930 |
72,930 |
78,930 |
84,930 |
90,930 |
96,930 |
102,930 |
108,930 |
114,930 |
120,930 |
126,930 |
31,500 |
49,500 |
45,000 |
18,000 |
30,010,000 |
30,020,000 |
66,930 |
73,430 |
79,430 |
85,430 |
91,430 |
97,430 |
103,430 |
109,430 |
115,430 |
121,430 |
127,430 |
32,000 |
50,000 |
45,500 |
18,500 |
30,020,000 |
30,030,000 |
66,930 |
73,430 |
79,930 |
85,930 |
91,930 |
97,930 |
103,930 |
109,930 |
115,930 |
121,930 |
127,930 |
32,500 |
50,500 |
46,000 |
19,000 |
30,030,000 |
30,040,000 |
66,930 |
73,430 |
79,930 |
86,430 |
92,430 |
98,430 |
104,430 |
110,430 |
116,430 |
122,430 |
128,430 |
33,000 |
51,000 |
46,500 |
19,500 |
30,040,000 |
30,050,000 |
66,930 |
73,430 |
79,930 |
86,430 |
92,930 |
98,930 |
104,930 |
110,930 |
116,930 |
122,930 |
128,930 |
33,500 |
51,500 |
47,000 |
19,500 |
30,050,000 |
30,060,000 |
66,930 |
73,430 |
79,930 |
86,430 |
92,930 |
99,430 |
105,430 |
111,430 |
117,430 |
123,430 |
129,430 |
34,000 |
52,000 |
47,500 |
19,500 |
30,060,000 |
30,070,000 |
66,930 |
73,430 |
79,930 |
86,430 |
92,930 |
99,430 |
105,930 |
111,930 |
117,930 |
123,930 |
129,930 |
34,130 |
52,500 |
48,000 |
19,500 |
30,070,000 |
30,080,000 |
66,930 |
73,430 |
79,930 |
86,430 |
92,930 |
99,430 |
105,930 |
112,430 |
118,430 |
124,430 |
130,430 |
34,130 |
53,000 |
48,500 |
19,500 |
30,080,000 |
30,090,000 |
66,930 |
73,430 |
79,930 |
86,430 |
92,930 |
99,430 |
105,930 |
112,430 |
118,930 |
124,930 |
130,930 |
34,130 |
53,500 |
48,750 |
19,500 |
30,090,000 |
30,100,000 |
66,930 |
73,430 |
79,930 |
86,430 |
92,930 |
99,430 |
105,930 |
112,430 |
118,930 |
125,430 |
131,430 |
34,130 |
53,630 |
48,750 |
19,500 |
30,100,000 |
45,000,000 |
66,930 |
73,430 |
79,930 |
86,430 |
92,930 |
99,430 |
105,930 |
112,430 |
118,930 |
125,430 |
131,930 |
34,130 |
53,630 |
48,750 |
19,500 |
45,000,000 |
45,010,000 |
67,430 |
73,930 |
80,430 |
86,930 |
93,430 |
99,930 |
106,430 |
112,930 |
119,430 |
125,930 |
132,430 |
34,130 |
53,630 |
48,750 |
19,500 |
45,010,000 |
45,020,000 |
67,430 |
74,430 |
80,930 |
87,430 |
93,930 |
100,430 |
106,930 |
113,430 |
119,930 |
126,430 |
132,930 |
34,630 |
54,130 |
49,250 |
20,000 |
45,020,000 |
45,030,000 |
67,430 |
74,430 |
81,430 |
87,930 |
94,430 |
100,930 |
107,430 |
113,930 |
120,430 |
126,930 |
133,430 |
35,130 |
54,630 |
49,750 |
20,500 |
45,030,000 |
45,040,000 |
67,430 |
74,430 |
81,430 |
88,430 |
94,930 |
101,430 |
107,930 |
114,430 |
120,930 |
127,430 |
133,930 |
35,630 |
55,130 |
50,250 |
21,000 |
45,040,000 |
45,050,000 |
67,430 |
74,430 |
81,430 |
88,430 |
95,430 |
101,930 |
108,430 |
114,930 |
121,430 |
127,930 |
134,430 |
36,130 |
55,630 |
50,750 |
21,000 |
45,050,000 |
45,060,000 |
67,430 |
74,430 |
81,430 |
88,430 |
95,430 |
102,430 |
108,930 |
115,430 |
121,930 |
128,430 |
134,930 |
36,630 |
56,130 |
51,250 |
21,000 |
45,060,000 |
45,070,000 |
67,430 |
74,430 |
81,430 |
88,430 |
95,430 |
102,430 |
109,430 |
115,930 |
122,430 |
128,930 |
135,430 |
36,750 |
56,630 |
51,750 |
21,000 |
45,070,000 |
45,080,000 |
67,430 |
74,430 |
81,430 |
88,430 |
95,430 |
102,430 |
109,430 |
116,430 |
122,930 |
129,430 |
135,930 |
36,750 |
57,130 |
52,250 |
21,000 |
45,080,000 |
45,090,000 |
67,430 |
74,430 |
81,430 |
88,430 |
95,430 |
102,430 |
109,430 |
116,430 |
123,430 |
129,930 |
136,430 |
36,750 |
57,630 |
52,500 |
21,000 |
昭和40年分の所得税の課税総所得金額等 |
甲 |
乙 |
丙 |
|||||||||||||
扶養親族 |
等の数 |
青色事業専従者の年齢 |
事業専従者 |
|||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人以上 |
20歳以上 |
19歳 |
19歳未満 |
|||
以上 |
未満 |
控除 |
金額 |
1人当たり控除金額 |
||||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
45,090,000 |
45,100,000 |
67,430 |
74,430 |
81,430 |
88,430 |
95,430 |
102,430 |
109,430 |
116,430 |
123,430 |
130,430 |
136,930 |
36,750 |
57,750 |
52,500 |
21,000 |
45,100,000 |
60,000,000 |
67,430 |
74,430 |
81,430 |
88,430 |
95,430 |
102,430 |
109,430 |
116,430 |
123,430 |
130,430 |
137,430 |
36,750 |
57,750 |
52,500 |
21,000 |
60,000,000 |
60,010,000 |
67,930 |
74,930 |
81,930 |
88,930 |
95,930 |
102,930 |
109,930 |
116,930 |
123,930 |
130,930 |
137,930 |
36,750 |
57,750 |
52,500 |
21,000 |
60,010,000 |
60,020,000 |
67,930 |
75,430 |
82,430 |
89,430 |
96,430 |
103,430 |
110,430 |
117,430 |
124,430 |
131,430 |
138,430 |
37,250 |
58,250 |
53,000 |
21,500 |
60,020,000 |
60,030,000 |
67,930 |
75,430 |
82,930 |
89,930 |
96,930 |
103,930 |
110,930 |
117,930 |
124,930 |
131,930 |
138,930 |
37,750 |
58,750 |
53,500 |
22,000 |
60,030,000 |
60,040,000 |
67,930 |
75,430 |
82,930 |
90,430 |
97,430 |
104,430 |
111,430 |
118,430 |
125,430 |
132,430 |
139,430 |
38,250 |
59,250 |
54,000 |
22,500 |
60,040,000 |
60,050,000 |
67,930 |
75,430 |
82,930 |
90,430 |
97,930 |
104,930 |
111,930 |
118,930 |
125,930 |
132,930 |
139,930 |
38,750 |
59,750 |
54,500 |
22,500 |
60,050,000 |
60,060,000 |
67,930 |
75,430 |
82,930 |
90,430 |
97,930 |
105,430 |
112,430 |
119,430 |
126,430 |
133,430 |
140,430 |
39,250 |
60,250 |
55,000 |
22,500 |
60,060,000 |
60,070,000 |
67,930 |
75,430 |
82,930 |
90,430 |
97,930 |
105,430 |
112,930 |
119,930 |
126,930 |
133,930 |
140,930 |
39,380 |
60,750 |
55,500 |
22,500 |
60,070,000 |
60,080,000 |
67,930 |
75,430 |
82,930 |
90,430 |
97,930 |
105,430 |
112,930 |
120,430 |
127,430 |
134,430 |
141,430 |
39,380 |
61,250 |
56,000 |
22,500 |
60,080,000 |
60,090,000 |
67,930 |
75,430 |
82,930 |
90,430 |
97,930 |
105,430 |
112,930 |
120,430 |
127,930 |
134,930 |
141,930 |
39,380 |
61,750 |
56,250 |
22,500 |
60,090,000 |
60,100,000 |
67,930 |
75,430 |
82,930 |
90,430 |
97,930 |
105,430 |
112,930 |
120,430 |
127,930 |
135,430 |
142,430 |
39,380 |
61,880 |
56,250 |
22,500 |
60,100,000円以上 |
67,930 |
75,430 |
82,930 |
90,430 |
97,930 |
105,430 |
112,930 |
120,430 |
127,930 |
135,430 |
142,930 |
39,380 |
61,880 |
56,250 |
22,500 |
昭和41年分の所得税の課税総所得金額等 |
甲 |
乙 |
丙 |
||||||||||||
扶養親族等の数 |
青色事業専従者の年齢 |
事業専従者 |
|||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人以上 |
20歳以上 |
20歳未満 |
|||
以上 |
未満 |
控除 |
金額 |
1人当たり控除金額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
140,000円未満 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
0 |
0 |
0 |
|
140,000 |
150,000 |
120 |
370 |
620 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
全額 |
150,000 |
160,000 |
120 |
370 |
620 |
870 |
1,120 |
1,370 |
1,620 |
全額 |
全額 |
全額 |
全額 |
1,500 |
全額 |
750 |
160,000 |
200,000 |
120 |
370 |
620 |
870 |
1,120 |
1,370 |
1,620 |
1,870 |
2,120 |
2,370 |
2,620 |
1,500 |
2,250 |
750 |
200,000 |
210,000 |
240 |
490 |
740 |
990 |
1,240 |
1,490 |
1,740 |
1,990 |
2,240 |
2,490 |
2,740 |
1,500 |
2,250 |
750 |
210,000 |
220,000 |
360 |
610 |
860 |
1,110 |
1,350 |
1,610 |
1,860 |
2,110 |
2,360 |
2,610 |
2,860 |
1,500 |
2,250 |
750 |
220,000 |
230,000 |
480 |
730 |
980 |
1,230 |
1,480 |
1,730 |
1,980 |
2,230 |
2,480 |
2,730 |
2,980 |
1,500 |
2,250 |
750 |
230,000 |
240,000 |
600 |
850 |
1,100 |
1,360 |
1,600 |
1,850 |
2,100 |
2,350 |
2,600 |
2,850 |
3,100 |
1,500 |
2,250 |
750 |
240,000 |
250,000 |
720 |
970 |
1,220 |
1,470 |
1,720 |
1,970 |
2,220 |
2,470 |
2,720 |
2,970 |
3,220 |
1,500 |
2,250 |
750 |
250,000 |
260,000 |
840 |
1,090 |
1,340 |
1,590 |
1,840 |
2,090 |
2,340 |
2,590 |
2,840 |
3,090 |
3,340 |
1,500 |
2,250 |
750 |
260,000 |
270,000 |
960 |
1,210 |
1,460 |
1,710 |
1,960 |
2,210 |
2,460 |
2,710 |
2,960 |
3,210 |
3,460 |
1,500 |
2,250 |
750 |
270,000 |
280,000 |
1,080 |
1,330 |
1,580 |
1,830 |
2,080 |
2,330 |
2,580 |
2,830 |
3,080 |
3,330 |
3,580 |
1,500 |
2,250 |
750 |
280,000 |
290,000 |
1,200 |
1,450 |
1,700 |
1,950 |
2,200 |
2,450 |
2,700 |
2,950 |
3,200 |
3,450 |
3,700 |
1,500 |
2,250 |
750 |
290,000 |
300,000 |
1,320 |
1,570 |
1,820 |
2,070 |
2,320 |
2,570 |
2,820 |
3,070 |
3,320 |
3,570 |
3,820 |
1,500 |
2,250 |
750 |
300,000 |
310,000 |
1,450 |
1,820 |
2,200 |
2,570 |
2,820 |
3,070 |
3,320 |
3,570 |
3,820 |
4,070 |
4,320 |
1,880 |
2,630 |
1,130 |
310,000 |
320,000 |
1,450 |
1,820 |
2,200 |
2,570 |
2,950 |
3,320 |
3,700 |
4,070 |
4,320 |
4,570 |
4,820 |
2,250 |
3,130 |
1,130 |
320,000 |
500,000 |
1,450 |
1,820 |
2,200 |
2,570 |
2,950 |
3,320 |
3,700 |
4,070 |
4,450 |
4,820 |
5,200 |
2,250 |
3,380 |
1,130 |
500,000 |
510,000 |
1,570 |
1,940 |
2,320 |
2,690 |
3,070 |
3,440 |
3,820 |
4,190 |
4,570 |
4,940 |
5,320 |
2,250 |
3,380 |
1,130 |
510,000 |
520,000 |
1,690 |
2,060 |
2,440 |
2,810 |
3,190 |
3,560 |
3,940 |
4,310 |
4,690 |
5,060 |
5,440 |
2,250 |
3,380 |
1,130 |
520,000 |
530,000 |
1,810 |
2,180 |
2,560 |
2,930 |
3,310 |
3,680 |
4,060 |
4,430 |
4,810 |
5,180 |
5,560 |
2,250 |
3,380 |
1,130 |
530,000 |
540,000 |
1,930 |
2,300 |
2,680 |
3,050 |
3,430 |
3,800 |
4,180 |
4,550 |
4,930 |
5,300 |
5,680 |
2,250 |
3,380 |
1,130 |
540,000 |
550,000 |
2,050 |
2,420 |
2,800 |
3,170 |
3,550 |
3,920 |
4,300 |
4,670 |
5,050 |
5,420 |
5,800 |
2,250 |
3,380 |
1,130 |
550,000 |
560,000 |
2,170 |
2,540 |
2,920 |
3,290 |
3,670 |
4,040 |
4,420 |
4,790 |
5,170 |
5,540 |
5,920 |
2,250 |
3,380 |
1,130 |
560,000 |
570,000 |
2,290 |
2,660 |
3,040 |
3,410 |
3,790 |
4,160 |
4,540 |
4,910 |
5,290 |
5,660 |
6,040 |
2,250 |
3,380 |
1,130 |
570,000 |
580,000 |
2,410 |
2,780 |
3,160 |
3,530 |
3,910 |
4,280 |
4,660 |
5,030 |
5,410 |
5,780 |
6,160 |
2,250 |
3,380 |
1,130 |
580,000 |
590,000 |
2,530 |
2,900 |
3,280 |
3,650 |
4,030 |
4,400 |
4,780 |
5,150 |
5,530 |
5,900 |
6,280 |
2,250 |
3,380 |
1,130 |
590,000 |
600,000 |
2,650 |
3,020 |
3,400 |
3,770 |
4,150 |
4,520 |
4,900 |
5,270 |
5,650 |
6,020 |
6,400 |
2,250 |
3,380 |
1,130 |
600,000 |
610,000 |
2,770 |
3,270 |
3,770 |
4,270 |
4,650 |
5,020 |
5,400 |
5,770 |
6,150 |
6,520 |
6,900 |
2,630 |
3,750 |
1,500 |
610,000 |
620,000 |
2,770 |
3,270 |
3,770 |
4,270 |
4,770 |
5,270 |
5,770 |
6,270 |
6,650 |
7,020 |
7,400 |
3,000 |
4,250 |
1,500 |
620,000 |
800,000 |
2,770 |
3,270 |
3,770 |
4,270 |
4,770 |
5,270 |
5,770 |
6,270 |
6,770 |
7,270 |
7,770 |
3,000 |
4,500 |
1,500 |
800,000 |
810,000 |
2,890 |
3,390 |
3,890 |
4,390 |
4,890 |
5,390 |
5,890 |
6,390 |
6,890 |
7,390 |
7,890 |
3,000 |
4,500 |
1,500 |
810,000 |
820,000 |
3,010 |
3,510 |
4,010 |
4,510 |
5,010 |
5,510 |
6,010 |
6,510 |
7,010 |
7,510 |
8,010 |
3,000 |
4,500 |
1,500 |
820,000 |
830,000 |
3,130 |
3,630 |
4,130 |
4,630 |
5,130 |
5,630 |
6,130 |
6,630 |
7,130 |
7,630 |
8,130 |
3,000 |
4,500 |
1,500 |
830,000 |
840,000 |
3,250 |
3,750 |
4,250 |
4,750 |
5,250 |
5,750 |
6,250 |
6,750 |
7,250 |
7,750 |
8,250 |
3,000 |
4,500 |
1,500 |
840,000 |
850,000 |
3,370 |
3,870 |
4,370 |
4,870 |
5,370 |
5,870 |
6,370 |
6,870 |
7,370 |
7,870 |
8,370 |
3,000 |
4,500 |
1,500 |
850,000 |
860,000 |
3,490 |
3,990 |
4,490 |
4,990 |
5,490 |
5,990 |
6,490 |
6,990 |
7,490 |
7,990 |
8,490 |
3,000 |
4,500 |
1,500 |
860,000 |
870,000 |
3,610 |
4,110 |
4,610 |
5,110 |
5,610 |
6,110 |
6,610 |
7,110 |
7,610 |
8,110 |
8,610 |
3,000 |
4,500 |
1,500 |
870,000 |
880,000 |
3,730 |
4,230 |
4,730 |
5,230 |
5,730 |
6,230 |
6,730 |
7,230 |
7,730 |
8,230 |
8,730 |
3,000 |
4,500 |
1,500 |
880,000 |
890,000 |
3,850 |
4,350 |
4,850 |
5,350 |
5,850 |
6,350 |
6,850 |
7,350 |
7,850 |
8,350 |
8,850 |
3,000 |
4,500 |
1,500 |
890,000 |
900,000 |
3,970 |
4,470 |
4,970 |
5,470 |
5,970 |
6,470 |
6,970 |
7,470 |
7,970 |
8,470 |
8,970 |
3,000 |
4,500 |
1,500 |
900,000 |
910,000 |
4,090 |
4,590 |
5,090 |
5,590 |
6,090 |
6,590 |
7,090 |
7,590 |
8,090 |
8,590 |
9,090 |
3,000 |
4,500 |
1,500 |
910,000 |
920,000 |
4,210 |
4,710 |
5,210 |
5,710 |
6,210 |
6,710 |
7,210 |
7,710 |
8,210 |
8,710 |
9,210 |
3,000 |
4,500 |
1,500 |
920,000 |
930,000 |
4,330 |
4,830 |
5,330 |
5,830 |
6,330 |
6,830 |
7,330 |
7,830 |
8,330 |
8,830 |
9,330 |
3,000 |
4,500 |
1,500 |
930,000 |
940,000 |
4,450 |
4,950 |
5,450 |
5,950 |
6,450 |
6,950 |
7,450 |
7,950 |
8,450 |
8,950 |
9,450 |
3,000 |
4,500 |
1,500 |
940,000 |
950,000 |
4,570 |
5,070 |
5,570 |
6,070 |
6,570 |
7,070 |
7,570 |
8,070 |
8,570 |
9,070 |
9,570 |
3,000 |
4,500 |
1,500 |
950,000 |
960,000 |
4,690 |
5,190 |
5,690 |
6,190 |
6,690 |
7,190 |
7,690 |
8,190 |
8,690 |
9,190 |
9,690 |
3,000 |
4,500 |
1,500 |
昭和41年分の所得税の課税総所得金額等 |
甲 |
乙 |
丙 |
||||||||||||
扶養親族等の数 |
青色事業専従者の年齢 |
事業専従者 |
|||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人以上 |
20歳以上 |
20歳未満 |
|||
以上 |
未満 |
控除 |
金額 |
1人当たり控除金額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
960,000 |
970,000 |
4,810 |
5,310 |
5,810 |
6,310 |
6,810 |
7,310 |
7,810 |
8,310 |
8,810 |
9,310 |
9,810 |
3,000 |
4,500 |
1,500 |
970,000 |
980,000 |
4,930 |
5,430 |
5,930 |
6,430 |
6,930 |
7,430 |
7,930 |
8,430 |
8,930 |
9,430 |
9,930 |
3,000 |
4,500 |
1,500 |
980,000 |
990,000 |
5,050 |
5,550 |
6,050 |
6,550 |
7,050 |
7,550 |
8,050 |
8,550 |
9,050 |
9,550 |
10,050 |
3,000 |
4,500 |
1,500 |
990,000 |
1,000,000 |
5,170 |
5,670 |
6,170 |
6,670 |
7,170 |
7,670 |
8,170 |
8,670 |
9,170 |
9,670 |
10,170 |
3,000 |
4,500 |
1,500 |
1,000,000 |
1,010,000 |
5,300 |
5,920 |
6,550 |
7,170 |
7,670 |
8,170 |
8,670 |
9,170 |
9,670 |
10,170 |
10,670 |
3,380 |
4,880 |
1,880 |
1,010,000 |
1,020,000 |
5,300 |
5,920 |
6,550 |
7,170 |
7,800 |
8,420 |
9,050 |
9,670 |
10,170 |
10,670 |
11,170 |
3,750 |
5,380 |
1,880 |
1,020,000 |
1,200,000 |
5,300 |
5,920 |
6,550 |
7,170 |
7,800 |
8,420 |
9,050 |
9,670 |
10,300 |
10,920 |
11,550 |
3,750 |
5,630 |
1,880 |
1,200,000 |
1,210,000 |
5,420 |
6,040 |
6,670 |
7,290 |
7,920 |
8,540 |
9,170 |
9,790 |
10,420 |
11,040 |
11,670 |
3,750 |
5,630 |
1,880 |
1,210,000 |
1,220,000 |
5,540 |
6,160 |
6,790 |
7,410 |
8,040 |
8,660 |
9,290 |
9,910 |
10,540 |
11,160 |
11,790 |
3,750 |
5,630 |
1,880 |
1,220,000 |
1,230,000 |
5,660 |
6,280 |
6,910 |
7,530 |
8,160 |
8,780 |
9,410 |
10,030 |
10,660 |
11,280 |
11,910 |
3,750 |
5,630 |
1,880 |
1,230,000 |
1,240,000 |
5,780 |
6,400 |
7,030 |
7,650 |
8,280 |
8,900 |
9,530 |
10,150 |
10,780 |
11,400 |
12,030 |
3,750 |
5,630 |
1,880 |
1,240,000 |
1,250,000 |
5,900 |
6,520 |
7,150 |
7,770 |
8,400 |
9,020 |
9,650 |
10,270 |
10,900 |
11,520 |
12,150 |
3,750 |
5,630 |
1,880 |
1,250,000 |
1,260,000 |
6,020 |
6,640 |
7,270 |
7,890 |
8,520 |
9,140 |
9,770 |
10,390 |
11,020 |
11,640 |
12,270 |
3,750 |
5,630 |
1,880 |
1,260,000 |
1,270,000 |
6,140 |
6,760 |
7,390 |
8,010 |
8,640 |
9,260 |
9,890 |
10,510 |
11,140 |
11,760 |
12,390 |
3,750 |
5,630 |
1,880 |
1,270,000 |
1,280,000 |
6,260 |
6,880 |
7,510 |
8,130 |
8,760 |
9,380 |
10,010 |
10,630 |
11,260 |
11,880 |
12,510 |
3,750 |
5,630 |
1,880 |
1,280,000 |
1,290,000 |
6,380 |
7,000 |
7,630 |
8,250 |
8,880 |
9,500 |
10,130 |
10,750 |
11,380 |
12,000 |
12,630 |
3,750 |
5,630 |
1,880 |
1,290,000 |
1,300,000 |
6,500 |
7,120 |
7,750 |
8,370 |
9,000 |
9,620 |
10,250 |
10,870 |
11,500 |
12,120 |
12,750 |
3,750 |
5,630 |
1,880 |
1,300,000 |
1,310,000 |
6,620 |
7,240 |
7,870 |
8,490 |
9,120 |
9,740 |
10,370 |
10,990 |
11,620 |
12,240 |
12,870 |
3,750 |
5,630 |
1,880 |
1,310,000 |
1,320,000 |
6,740 |
7,360 |
7,990 |
8,610 |
9,240 |
9,860 |
10,490 |
11,110 |
11,740 |
12,360 |
12,990 |
3,750 |
5,630 |
1,880 |
1,320,000 |
1,330,000 |
6,860 |
7,480 |
8,110 |
8,730 |
9,360 |
9,980 |
10,610 |
11,230 |
11,860 |
12,480 |
13,110 |
3,750 |
5,630 |
1,880 |
1,330,000 |
1,340,000 |
6,980 |
7,600 |
8,230 |
8,850 |
9,480 |
10,100 |
10,730 |
11,350 |
11,980 |
12,600 |
13,230 |
3,750 |
5,630 |
1,880 |
1,340,000 |
1,350,000 |
7,100 |
7,720 |
8,350 |
8,970 |
9,600 |
10,220 |
10,850 |
11,470 |
12,100 |
12,720 |
13,350 |
3,750 |
5,630 |
1,880 |
1,350,000 |
1,360,000 |
7,220 |
7,840 |
8,470 |
9,090 |
9,720 |
10,340 |
10,970 |
11,590 |
12,220 |
12,840 |
13,470 |
3,750 |
5,630 |
1,880 |
1,360,000 |
1,370,000 |
7,340 |
7,960 |
8,590 |
9,210 |
9,840 |
10,460 |
11,090 |
11,710 |
12,340 |
12,960 |
13,590 |
3,750 |
5,630 |
1,880 |
1,370,000 |
1,380,000 |
7,460 |
8,080 |
8,710 |
9,330 |
9,960 |
10,580 |
11,210 |
11,830 |
12,460 |
13,080 |
13,710 |
3,750 |
5,630 |
1,880 |
1,380,000 |
1,390,000 |
7,580 |
8,200 |
8,830 |
9,450 |
10,080 |
10,700 |
11,330 |
11,950 |
12,580 |
13,200 |
13,830 |
3,750 |
5,630 |
1,880 |
1,390,000 |
1,400,000 |
7,700 |
8,320 |
8,950 |
9,570 |
10,200 |
10,820 |
11,450 |
12,070 |
12,700 |
13,320 |
13,950 |
3,750 |
5,630 |
1,880 |
1,400,000 |
1,410,000 |
7,820 |
8,440 |
9,070 |
9,690 |
10,320 |
10,940 |
11,570 |
12,190 |
12,820 |
13,440 |
14,070 |
3,750 |
5,630 |
1,880 |
1,410,000 |
1,420,000 |
7,940 |
8,560 |
9,190 |
9,810 |
10,440 |
11,060 |
11,690 |
12,310 |
12,940 |
13,560 |
14,190 |
3,750 |
5,630 |
1,880 |
1,420,000 |
1,430,000 |
8,060 |
8,680 |
9,310 |
9,930 |
10,560 |
11,180 |
11,810 |
12,430 |
13,060 |
13,680 |
14,310 |
3,750 |
5,630 |
1,880 |
1,430,000 |
1,440,000 |
8,180 |
8,800 |
9,430 |
10,050 |
10,680 |
11,300 |
11,930 |
12,550 |
13,180 |
13,800 |
14,430 |
3,750 |
5,630 |
1,880 |
1,440,000 |
1,450,000 |
8,300 |
8,920 |
9,550 |
10,170 |
10,800 |
11,420 |
12,050 |
12,670 |
13,300 |
13,920 |
14,550 |
3,750 |
5,630 |
1,880 |
1,450,000 |
1,460,000 |
8,420 |
9,040 |
9,670 |
10,290 |
10,920 |
11,540 |
12,170 |
12,790 |
13,420 |
14,040 |
14,670 |
3,750 |
5,630 |
1,880 |
1,460,000 |
1,470,000 |
8,540 |
9,160 |
9,790 |
10,410 |
11,040 |
11,660 |
12,290 |
12,910 |
13,540 |
14,160 |
14,790 |
3,750 |
5,630 |
1,880 |
1,470,000 |
1,480,000 |
8,660 |
9,280 |
9,910 |
10,530 |
11,160 |
11,780 |
12,410 |
13,030 |
13,660 |
14,280 |
14,910 |
3,750 |
5,630 |
1,880 |
1,480,000 |
1,490,000 |
8,780 |
9,400 |
10,030 |
10,650 |
11,280 |
11,900 |
12,530 |
13,150 |
13,780 |
14,400 |
15,030 |
3,750 |
5,630 |
1,880 |
1,490,000 |
1,500,000 |
8,900 |
9,520 |
10,150 |
10,770 |
11,400 |
12,020 |
12,650 |
13,270 |
13,900 |
14,520 |
15,150 |
3,750 |
5,630 |
1,880 |
1,500,000 |
1,510,000 |
9,020 |
9,770 |
10,520 |
11,270 |
11,900 |
12,520 |
13,150 |
13,770 |
14,400 |
15,020 |
15,650 |
4,130 |
6,000 |
2,250 |
1,510,000 |
1,520,000 |
9,020 |
9,770 |
10,520 |
11,270 |
12,020 |
12,770 |
13,520 |
14,270 |
14,900 |
15,520 |
16,150 |
4,500 |
6,500 |
2,250 |
1,520,000 |
1,800,000 |
9,020 |
9,770 |
10,520 |
11,270 |
12,020 |
12,770 |
13,520 |
14,270 |
15,020 |
15,770 |
16,520 |
4,500 |
6,750 |
2,250 |
1,800,000 |
1,810,000 |
9,140 |
9,890 |
10,640 |
11,390 |
12,140 |
12,890 |
13,640 |
14,390 |
15,140 |
15,890 |
16,640 |
4,500 |
6,750 |
2,250 |
1,810,000 |
1,820,000 |
9,260 |
10,010 |
10,760 |
11,510 |
12,260 |
13,010 |
13,760 |
14,510 |
15,260 |
16,010 |
16,760 |
4,500 |
6,750 |
2,250 |
1,820,000 |
1,830,000 |
9,380 |
10,130 |
10,880 |
11,630 |
12,380 |
13,130 |
13,880 |
14,630 |
15,380 |
16,130 |
16,880 |
4,500 |
6,750 |
2,250 |
1,830,000 |
1,840,000 |
9,500 |
10,250 |
11,000 |
11,750 |
12,500 |
13,250 |
14,000 |
14,750 |
15,500 |
16,250 |
17,000 |
4,500 |
6,750 |
2,250 |
1,840,000 |
1,850,000 |
9,620 |
10,370 |
11,120 |
11,870 |
12,620 |
13,370 |
14,120 |
14,870 |
15,620 |
16,370 |
17,120 |
4,500 |
6,750 |
2,250 |
昭和41年分の所得税の課税総所得金額等 |
甲 |
乙 |
丙 |
||||||||||||
扶養親族等の数 |
青色事業専従者の年齢 |
事業専従者 |
|||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人以上 |
20歳以上 |
20歳未満 |
|||
以上 |
未満 |
控除 |
金額 |
1人当たり控除金額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,850,000 |
1,860,000 |
9,740 |
10,490 |
11,240 |
11,990 |
12,740 |
13,490 |
14,240 |
14,990 |
15,740 |
16,490 |
17,240 |
4,500 |
6,750 |
2,250 |
1,860,000 |
1,870,000 |
9,860 |
10,610 |
11,360 |
12,110 |
12,860 |
13,610 |
14,360 |
15,110 |
15,860 |
16,610 |
17,360 |
4,500 |
6,750 |
2,250 |
1,870,000 |
1,880,000 |
9,980 |
10,730 |
11,480 |
12,230 |
12,980 |
13,730 |
14,480 |
15,230 |
15,980 |
16,730 |
17,480 |
4,500 |
6,750 |
2,250 |
1,880,000 |
1,890,000 |
10,100 |
10,850 |
11,600 |
12,350 |
13,100 |
13,850 |
14,600 |
15,350 |
16,100 |
16,850 |
17,600 |
4,500 |
6,750 |
2,250 |
1,890,000 |
1,900,000 |
10,220 |
10,970 |
11,720 |
12,470 |
13,220 |
13,970 |
14,720 |
15,470 |
16,220 |
16,970 |
17,720 |
4,500 |
6,750 |
2,250 |
1,900,000 |
1,910,000 |
10,340 |
11,090 |
11,840 |
12,590 |
13,340 |
14,090 |
14,840 |
15,590 |
16,340 |
17,090 |
17,840 |
4,500 |
6,750 |
2,250 |
1,910,000 |
1,920,000 |
10,460 |
11,210 |
11,960 |
12,710 |
13,460 |
14,210 |
14,960 |
15,710 |
16,460 |
17,210 |
17,960 |
4,500 |
6,750 |
2,250 |
1,920,000 |
1,930,000 |
10,580 |
11,330 |
12,080 |
12,830 |
13,580 |
14,330 |
15,080 |
15,830 |
16,580 |
17,330 |
18,080 |
4,500 |
6,750 |
2,250 |
1,930,000 |
1,940,000 |
10,700 |
11,450 |
12,200 |
12,950 |
13,700 |
14,450 |
15,200 |
15,950 |
16,700 |
17,450 |
18,200 |
4,500 |
6,750 |
2,250 |
1,940,000 |
1,950,000 |
10,820 |
11,570 |
12,320 |
13,070 |
13,820 |
14,570 |
15,320 |
16,070 |
16,820 |
17,570 |
18,320 |
4,500 |
6,750 |
2,250 |
1,950,000 |
1,960,000 |
10,940 |
11,690 |
12,440 |
13,190 |
13,940 |
14,690 |
15,440 |
16,190 |
16,940 |
17,690 |
18,440 |
4,500 |
6,750 |
2,250 |
1,960,000 |
1,970,000 |
11,060 |
11,810 |
12,560 |
13,310 |
14,060 |
14,810 |
15,560 |
16,310 |
17,060 |
17,810 |
18,560 |
4,500 |
6,750 |
2,250 |
1,970,000 |
1,980,000 |
11,180 |
11,930 |
12,680 |
13,430 |
14,180 |
14,930 |
15,680 |
16,430 |
17,180 |
17,930 |
18,680 |
4,500 |
6,750 |
2,250 |
1,980,000 |
1,990,000 |
11,300 |
12,050 |
12,800 |
13,550 |
14,300 |
15,050 |
15,800 |
16,550 |
17,300 |
18,050 |
18,800 |
4,500 |
6,750 |
2,250 |
1,990,000 |
2,000,000 |
11,420 |
12,170 |
12,920 |
13,670 |
14,420 |
15,170 |
15,920 |
16,670 |
17,420 |
18,170 |
18,920 |
4,500 |
6,750 |
2,250 |
2,000,000 |
2,010,000 |
11,540 |
12,290 |
13,040 |
13,790 |
14,540 |
15,290 |
16,040 |
16,790 |
17,540 |
18,290 |
19,040 |
4,500 |
6,750 |
2,250 |
2,010,000 |
2,020,000 |
11,660 |
12,410 |
13,160 |
13,910 |
14,660 |
15,410 |
16,160 |
16,910 |
17,660 |
18,410 |
19,160 |
4,500 |
6,750 |
2,250 |
2,020,000 |
2,030,000 |
11,780 |
12,530 |
13,280 |
14,030 |
14,780 |
15,530 |
16,280 |
17,030 |
17,780 |
18,530 |
19,280 |
4,500 |
6,750 |
2,250 |
2,030,000 |
2,040,000 |
11,900 |
12,650 |
13,400 |
14,150 |
14,900 |
15,650 |
16,400 |
17,150 |
17,900 |
18,650 |
19,400 |
4,500 |
6,750 |
2,250 |
2,040,000 |
2,050,000 |
12,020 |
12,770 |
13,520 |
14,270 |
15,020 |
15,770 |
16,520 |
17,270 |
18,020 |
18,770 |
19,520 |
4,500 |
6,750 |
2,250 |
2,050,000 |
2,060,000 |
12,140 |
12,890 |
13,640 |
14,390 |
15,140 |
15,890 |
16,640 |
17,390 |
18,140 |
18,890 |
19,640 |
4,500 |
6,750 |
2,250 |
2,060,000 |
2,070,000 |
12,260 |
13,010 |
13,760 |
14,510 |
15,260 |
16,010 |
16,760 |
17,510 |
18,260 |
19,010 |
19,760 |
4,500 |
6,750 |
2,250 |
2,070,000 |
2,080,000 |
12,380 |
13,130 |
13,880 |
14,630 |
15,380 |
16,130 |
16,880 |
17,630 |
18,380 |
19,130 |
19,880 |
4,500 |
6,750 |
2,250 |
2,080,000 |
2,090,000 |
12,500 |
13,250 |
14,000 |
14,750 |
15,500 |
16,250 |
17,000 |
17,750 |
18,500 |
19,250 |
20,000 |
4,500 |
6,750 |
2,250 |
2,090,000 |
2,100,000 |
12,620 |
13,370 |
14,120 |
14,870 |
15,620 |
16,370 |
17,120 |
17,870 |
18,620 |
19,370 |
20,120 |
4,500 |
6,750 |
2,230 |
2,100,000 |
2,110,000 |
12,740 |
13,490 |
14,240 |
14,990 |
15,740 |
16,490 |
17,240 |
17,990 |
18,740 |
19,490 |
20,240 |
4,500 |
6,750 |
2,250 |
2,110,000 |
2,120,000 |
12,860 |
13,610 |
14,360 |
15,110 |
15,860 |
16,610 |
17,360 |
18,110 |
18,860 |
19,610 |
20,360 |
4,500 |
6,750 |
2,250 |
2,120,000 |
2,130,000 |
12,980 |
13,730 |
14,480 |
15,230 |
15,980 |
16,730 |
17,480 |
18,230 |
18,980 |
19,730 |
20,480 |
4,500 |
6,750 |
2,250 |
2,130,000 |
2,140,000 |
13,100 |
13,850 |
14,600 |
15,350 |
16,100 |
16,850 |
17,600 |
18,350 |
19,100 |
19,850 |
20,600 |
4,500 |
6,750 |
2,250 |
2,140,000 |
2,150,000 |
13,220 |
13,970 |
14,720 |
15,470 |
16,220 |
16,970 |
17,720 |
18,470 |
19,220 |
19,970 |
20,720 |
4,500 |
6,750 |
2,250 |
2,150,000 |
2,160,000 |
13,340 |
14,090 |
14,840 |
15,590 |
16,340 |
17,090 |
17,840 |
18,590 |
19,340 |
20,090 |
20,840 |
4,500 |
6,750 |
2,250 |
2,160,000 |
2,170,000 |
13,460 |
14,210 |
14,960 |
15,710 |
16,460 |
17,210 |
17,960 |
18,710 |
19,460 |
20,210 |
20,960 |
4,500 |
6,750 |
2,250 |
2,170,000 |
2,180,000 |
13,580 |
14,330 |
15,080 |
15,830 |
16,580 |
17,330 |
18,080 |
18,830 |
19,580 |
20,330 |
21,080 |
4,500 |
6,750 |
2,250 |
2,180,000 |
2,190,000 |
13,700 |
14,450 |
15,200 |
15,950 |
16,700 |
17,450 |
18,200 |
18,950 |
19,700 |
20,450 |
21,200 |
4,500 |
6,750 |
2,250 |
2,190,000 |
2,200,000 |
13,820 |
14,570 |
15,320 |
16,070 |
16,820 |
17,570 |
18,320 |
19,070 |
19,820 |
20,570 |
21,320 |
4,500 |
6,750 |
2,250 |
2,200,000 |
2,210,000 |
13,950 |
14,820 |
15,700 |
16,570 |
17,320 |
18,070 |
18,820 |
19,570 |
20,320 |
21,070 |
21,820 |
4,880 |
7,130 |
2,630 |
2,210,000 |
2,220,000 |
13,950 |
14,820 |
15,700 |
16,570 |
17,450 |
18,320 |
19,200 |
20,070 |
20,820 |
21,570 |
22,320 |
5,250 |
7,630 |
2,630 |
2,220,000 |
2,500,000 |
13,950 |
14,820 |
15,700 |
16,570 |
17,450 |
18,320 |
19,200 |
20,070 |
20,950 |
21,820 |
22,700 |
5,250 |
7,880 |
2,630 |
2,500,000 |
2,510,000 |
14,070 |
14,940 |
15,820 |
16,690 |
17,570 |
18,440 |
19,320 |
20,190 |
21,070 |
21,940 |
22,820 |
5,250 |
7,880 |
2,630 |
2,510,000 |
2,520,000 |
14,190 |
15,060 |
15,940 |
16,810 |
17,690 |
18,560 |
19,440 |
20,310 |
21,190 |
22,060 |
22,940 |
5,250 |
7,880 |
2,630 |
2,520,000 |
2,530,000 |
14,310 |
15,180 |
16,060 |
16,930 |
17,810 |
18,680 |
19,560 |
20,430 |
21,310 |
22,180 |
23,060 |
5,250 |
7,880 |
2,630 |
2,530,000 |
2,540,000 |
14,430 |
15,300 |
16,180 |
17,050 |
17,930 |
18,800 |
19,680 |
20,550 |
21,430 |
22,300 |
23,180 |
5,250 |
7,880 |
2,630 |
2,540,000 |
2,550,000 |
14,550 |
15,420 |
16,300 |
17,170 |
18,050 |
18,920 |
19,800 |
20,670 |
21,550 |
22,420 |
23,300 |
5,250 |
7,880 |
2,630 |
2,550,000 |
2,560,000 |
14,670 |
15,540 |
16,420 |
17,290 |
18,170 |
19,040 |
19,920 |
20,790 |
21,670 |
22,540 |
23,420 |
5,250 |
7,880 |
2,630 |
2,560,000 |
2,570,000 |
14,790 |
15,660 |
16,540 |
17,410 |
18,290 |
19,160 |
20,040 |
20,910 |
21,790 |
22,660 |
23,540 |
5,250 |
7,880 |
2,630 |
昭和41年分の所得税の課税総所得金額等 |
甲 |
乙 |
丙 |
||||||||||||
扶養親族等の数 |
青色事業専従者の年齢 |
事業専従者 |
|||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人以上 |
20歳以上 |
20歳未満 |
|||
以上 |
未満 |
控除 |
金額 |
1人当たり控除金額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
2,570,000 |
2,580,000 |
14,910 |
15,780 |
16,660 |
17,530 |
18,410 |
19,280 |
20,160 |
21,030 |
21,910 |
22,780 |
23,660 |
5,250 |
7,880 |
2,630 |
2,580,000 |
2,590,000 |
15,030 |
15,900 |
16,780 |
17,650 |
18,530 |
19,400 |
20,280 |
21,150 |
22,030 |
22,900 |
23,780 |
5,250 |
7,880 |
2,630 |
2,590,000 |
2,600,000 |
15,150 |
16,020 |
16,900 |
17,770 |
18,650 |
19,520 |
20,400 |
21,270 |
22,150 |
23,020 |
23,900 |
5,250 |
7,880 |
2,630 |
2,600,000 |
2,610,000 |
15,270 |
16,140 |
17,020 |
17,890 |
18,770 |
19,640 |
20,520 |
21,390 |
22,270 |
23,140 |
24,020 |
5,250 |
7,880 |
2,630 |
2,610,000 |
2,620,000 |
15,390 |
16,260 |
17,140 |
18,010 |
18,890 |
19,760 |
20,640 |
21,510 |
22,390 |
23,260 |
24,140 |
5,250 |
7,880 |
2,630 |
2,620,000 |
2,630,000 |
15,510 |
16,380 |
17,260 |
18,130 |
19,010 |
19,880 |
20,760 |
21,630 |
22,510 |
23,380 |
24,260 |
5,250 |
7,880 |
2,630 |
2,630,000 |
2,640,000 |
15,630 |
16,500 |
17,380 |
18,250 |
19,130 |
20,000 |
20,880 |
21,750 |
22,630 |
23,500 |
24,380 |
5,250 |
7,880 |
2,630 |
2,640,000 |
2,650,000 |
15,750 |
16,620 |
17,500 |
18,370 |
19,250 |
20,120 |
21,000 |
21,870 |
22,750 |
23,620 |
24,500 |
5,250 |
7,880 |
2,630 |
2,650,000 |
2,660,000 |
15,870 |
16,740 |
17,620 |
18,490 |
19,370 |
20,240 |
21,120 |
21,990 |
22,870 |
23,740 |
24,620 |
5,250 |
7,880 |
2,630 |
2,660,000 |
2,670,000 |
15,990 |
16,860 |
17,740 |
18,610 |
19,490 |
20,360 |
21,240 |
22,110 |
22,990 |
23,860 |
24,740 |
5,250 |
7,880 |
2,630 |
2,670,000 |
2,680,000 |
16,110 |
16,980 |
17,860 |
18,730 |
19,610 |
20,480 |
21,360 |
22,230 |
23,110 |
23,980 |
24,860 |
5,250 |
7,880 |
2,630 |
2,680,000 |
2,690,000 |
16,230 |
17,100 |
17,980 |
18,850 |
19,730 |
20,600 |
21,480 |
22,350 |
23,230 |
24,100 |
24,980 |
5,250 |
7,880 |
2,630 |
2,690,000 |
2,700,000 |
16,350 |
17,220 |
18,100 |
18,970 |
19,850 |
20,720 |
21,600 |
22,470 |
23,350 |
24,220 |
25,100 |
5,250 |
7,880 |
2,630 |
2,700,000 |
2,710,000 |
16,470 |
17,340 |
18,220 |
19,090 |
19,970 |
20,840 |
21,720 |
22,590 |
23,470 |
24,340 |
25,220 |
5,250 |
7,880 |
2,630 |
2,710,000 |
2,720,000 |
16,590 |
17,460 |
18,340 |
19,210 |
20,090 |
20,960 |
21,840 |
22,710 |
23,590 |
24,460 |
25,340 |
5,250 |
7,880 |
2,630 |
2,720,000 |
2,730,000 |
16,710 |
17,580 |
18,460 |
19,330 |
20,210 |
21,080 |
21,960 |
22,830 |
23,710 |
24,580 |
25,460 |
5,250 |
7,880 |
2,630 |
2,730,000 |
2,740,000 |
16,830 |
17,700 |
18,580 |
19,450 |
20,330 |
21,200 |
22,080 |
22,950 |
23,830 |
24,700 |
25,580 |
5,250 |
7,880 |
2,630 |
2,740,000 |
2,750,000 |
16,950 |
17,820 |
18,700 |
19,570 |
20,450 |
21,320 |
22,200 |
23,070 |
23,950 |
24,820 |
25,700 |
5,250 |
7,880 |
2,630 |
2,750,000 |
2,760,000 |
17,070 |
17,940 |
18,820 |
19,690 |
20,570 |
21,440 |
22,320 |
23,190 |
24,070 |
24,940 |
25,820 |
5,250 |
7,880 |
2,630 |
2,760,000 |
2,770,000 |
17,190 |
18,060 |
18,940 |
19,810 |
20,690 |
21,560 |
22,440 |
23,310 |
24,190 |
25,060 |
25,940 |
5,250 |
7,880 |
2,630 |
2,770,000 |
2,780,000 |
17,310 |
18,180 |
19,060 |
19,930 |
20,810 |
21,680 |
22,560 |
23,430 |
24,310 |
25,180 |
26,060 |
5,250 |
7,880 |
2,630 |
2,780,000 |
2,790,000 |
17,430 |
18,300 |
19,180 |
20,050 |
20,930 |
21,800 |
22,680 |
23,550 |
24,430 |
25,300 |
26,180 |
5,250 |
7,880 |
2,630 |
2,790,000 |
2,800,000 |
17,550 |
18,420 |
19,300 |
20,170 |
21,050 |
21,920 |
22,800 |
23,670 |
24,550 |
25,420 |
26,300 |
5,250 |
7,880 |
2,630 |
2,800,000 |
2,810,000 |
17,670 |
18,540 |
19,420 |
20,290 |
21,170 |
22,040 |
22,920 |
23,790 |
24,670 |
25,540 |
26,420 |
5,250 |
7,880 |
2,630 |
2,810,000 |
2,820,000 |
17,790 |
18,660 |
19,540 |
20,410 |
21,290 |
22,160 |
23,040 |
23,910 |
24,790 |
25,660 |
26,540 |
5,250 |
7,880 |
2,630 |
2,820,000 |
2,830,000 |
17,910 |
18,780 |
19,660 |
20,530 |
21,410 |
22,280 |
23,160 |
24,030 |
24,910 |
25,780 |
26,660 |
5,250 |
7,880 |
2,630 |
2,830,000 |
2,840,000 |
18,030 |
18,900 |
19,780 |
20,650 |
21,530 |
22,400 |
23,280 |
24,150 |
25,030 |
25,900 |
26,780 |
5,250 |
7,880 |
2,630 |
2,840,000 |
2,850,000 |
18,150 |
19,020 |
19,900 |
20,770 |
21,650 |
22,520 |
23,400 |
24,270 |
25,150 |
26,020 |
26,900 |
5,250 |
7,880 |
2,630 |
2,850,000 |
2,860,000 |
18,270 |
19,140 |
20,020 |
20,890 |
21,770 |
22,640 |
23,520 |
24,390 |
25,270 |
26,140 |
27,020 |
5,250 |
7,880 |
2,630 |
2,860,000 |
2,870,000 |
18,390 |
19,260 |
20,140 |
21,010 |
21,890 |
22,760 |
23,640 |
24,510 |
25,390 |
26,260 |
27,140 |
5,250 |
7,880 |
2,630 |
2,870,000 |
2,880,000 |
18,510 |
19,380 |
20,260 |
21,130 |
22,010 |
22,880 |
23,760 |
24,630 |
25,510 |
26,380 |
27,260 |
5,250 |
7,880 |
2,630 |
2,880,000 |
2,890,000 |
18,630 |
19,500 |
20,380 |
21,250 |
22,130 |
23,000 |
23,880 |
24,750 |
25,630 |
26,500 |
27,380 |
5,250 |
7,880 |
2,630 |
2,890,000 |
2,900,000 |
18,750 |
19,620 |
20,500 |
21,370 |
22,250 |
23,120 |
24,000 |
24,870 |
25,750 |
26,620 |
27,500 |
5,250 |
7,880 |
2,630 |
2,900,000 |
2,910,000 |
18,870 |
19,740 |
20,620 |
21,490 |
22,370 |
23,240 |
24,120 |
24,990 |
25,870 |
26,740 |
27,620 |
5,250 |
7,880 |
2,630 |
2,910,000 |
2,920,000 |
18,990 |
19,860 |
20,740 |
21,610 |
22,490 |
23,360 |
24,240 |
25,110 |
25,990 |
26,860 |
27,740 |
5,250 |
7,880 |
2,630 |
2,920,000 |
2,930,000 |
19,110 |
19,980 |
20,860 |
21,730 |
22,610 |
23,480 |
24,360 |
25,230 |
26,110 |
26,980 |
27,860 |
5,250 |
7,880 |
2,630 |
2,930,000 |
2,940,000 |
19,230 |
20,100 |
20,980 |
21,850 |
22,730 |
23,600 |
24,480 |
25,350 |
26,230 |
27,100 |
27,980 |
5,250 |
7,880 |
2,630 |
2,940,000 |
2,950,000 |
19,350 |
20,220 |
21,100 |
21,970 |
22,850 |
23,720 |
24,600 |
25,470 |
26,350 |
27,220 |
28,100 |
5,250 |
7,880 |
2,630 |
2,950,000 |
2,960,000 |
19,470 |
20,340 |
21,220 |
22,090 |
22,970 |
23,840 |
24,720 |
25,590 |
26,470 |
27,340 |
28,220 |
5,250 |
7,880 |
2,630 |
2,960,000 |
2,970,000 |
19,590 |
20,460 |
21,340 |
22,210 |
23,090 |
23,960 |
24,840 |
25,710 |
26,590 |
27,460 |
28,340 |
5,250 |
7,880 |
2,630 |
2,970,000 |
2,980,000 |
19,710 |
20,580 |
21,460 |
22,330 |
23,210 |
24,080 |
24,960 |
25,830 |
26,710 |
27,580 |
28,460 |
5,250 |
7,880 |
2,630 |
2,980,000 |
2,990,000 |
19,830 |
20,700 |
21,580 |
22,450 |
23,330 |
24,200 |
25,080 |
25,950 |
26,830 |
27,700 |
28,580 |
5,250 |
7,880 |
2,630 |
2,990,000 |
3,000,000 |
19,950 |
20,820 |
21,700 |
22,570 |
23,450 |
24,320 |
25,200 |
26,070 |
26,950 |
27,820 |
28,700 |
5,250 |
7,880 |
2,630 |
3,000,000 |
3,010,000 |
20,070 |
21,070 |
22,070 |
23,070 |
23,950 |
24,820 |
25,700 |
26,570 |
27,450 |
28,320 |
29,200 |
5,630 |
8,250 |
3,000 |
3,010,000 |
3,020,000 |
20,070 |
21,070 |
22,070 |
23,070 |
24,070 |
25,070 |
26,070 |
27,070 |
27,950 |
28,820 |
29,700 |
6,000 |
8,750 |
3,000 |
昭和41年分の所得税の課税総所得金額等 |
甲 |
乙 |
丙 |
||||||||||||
扶養親族等の数 |
青色事業専従者の年齢 |
事業専従者 |
|||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
9人 |
10人以上 |
20歳以上 |
20歳未満 |
|||
以上 |
未満 |
控除金額 |
1人当たり控除金額 |
||||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
3,020,000 |
4,000,000 |
20,070 |
21,070 |
22,070 |
23,070 |
24,070 |
25,070 |
26,070 |
27,070 |
28,070 |
29,070 |
30,070 |
6,000 |
9,000 |
3,000 |
4,000,000 |
4,010,000 |
20,200 |
21,320 |
22,450 |
23,570 |
24,570 |
25,570 |
26,570 |
27,570 |
28,570 |
29,570 |
30,570 |
6,380 |
9,380 |
3,380 |
4,010,000 |
4,020,000 |
20,200 |
21,320 |
22,450 |
23,570 |
24,700 |
25,820 |
26,950 |
28,070 |
29,070 |
30,070 |
31,070 |
6,750 |
9,880 |
3,380 |
4,020,000 |
6,000,000 |
20,200 |
21,320 |
22,450 |
23,570 |
24,700 |
25,820 |
26,950 |
28,070 |
29,200 |
30,320 |
31,450 |
6,750 |
10,130 |
3,380 |
6,000,000 |
6,010,000 |
20,320 |
21,570 |
22,820 |
24,070 |
25,200 |
26,320 |
27,450 |
28,570 |
29,700 |
30,820 |
31,950 |
7,130 |
10,500 |
3,750 |
6,010,000 |
6,020,000 |
20,320 |
21,570 |
22,820 |
24,070 |
25,320 |
26,570 |
27,820 |
29,070 |
30,200 |
31,320 |
32,450 |
7,500 |
11,000 |
3,750 |
6,020,000 |
10,000,000 |
20,320 |
21,570 |
22,820 |
24,070 |
25,320 |
26,570 |
27,820 |
29,070 |
30,320 |
31,570 |
32,820 |
7,500 |
11,250 |
3,750 |
10,000,000 |
10,010,000 |
20,450 |
21,820 |
23,200 |
24,570 |
25,820 |
27,070 |
28,320 |
29,570 |
30,820 |
32,070 |
33,320 |
7,880 |
11,630 |
4,130 |
10,010,000 |
10,020,000 |
20,450 |
21,820 |
23,200 |
24,570 |
25,950 |
27,320 |
28,700 |
30,070 |
31,320 |
32,570 |
33,820 |
8,250 |
12,130 |
4,130 |
10,020,000 |
20,000,000 |
20,450 |
21,820 |
23,200 |
24,570 |
25,950 |
27,320 |
28,700 |
30,070 |
31,450 |
32,820 |
34,200 |
8,250 |
12,380 |
4,130 |
20,000,000 |
20,010,000 |
20,570 |
22,070 |
23,570 |
25,070 |
26,450 |
27,820 |
29,200 |
30,570 |
31,950 |
33,320 |
34,700 |
8,630 |
12,750 |
4,500 |
20,010,000 |
20,020,000 |
20,570 |
22,070 |
23,570 |
25,070 |
26,570 |
28,070 |
29,570 |
31,070 |
32,450 |
33,820 |
35,200 |
9,000 |
13,250 |
4,500 |
20,020,000 |
30,000,000 |
20,570 |
22,070 |
23,570 |
25,070 |
26,570 |
28,070 |
29,570 |
31,070 |
32,570 |
34,070 |
35,570 |
9,000 |
13,500 |
4,500 |
30,000,000 |
30,010,000 |
20,700 |
22,320 |
23,950 |
25,570 |
27,070 |
28,570 |
30,070 |
31,570 |
33,070 |
34,570 |
36,070 |
9,380 |
13,880 |
4,880 |
30,010,000 |
30,020,000 |
20,700 |
22,320 |
23,950 |
25,570 |
27,200 |
28,820 |
30,450 |
32,070 |
33,570 |
35,070 |
36,570 |
9,750 |
14,380 |
4,880 |
30,020,000 |
45,000,000 |
20,700 |
22,320 |
23,950 |
25,570 |
27,200 |
28,820 |
30,450 |
32,070 |
33,700 |
35,320 |
36,950 |
9,750 |
14,630 |
4,880 |
45,000,000 |
45,010,000 |
20,820 |
22,570 |
24,320 |
26,070 |
27,700 |
29,320 |
30,950 |
32,570 |
34,200 |
35,820 |
87,450 |
10,130 |
15,000 |
5,250 |
45,010,000 |
45,020,000 |
20,820 |
22,570 |
24,320 |
26,070 |
27,820 |
29,570 |
31,320 |
33,070 |
34,700 |
36,320 |
37,950 |
10,500 |
15,500 |
5,250 |
45,020,000 |
60,000,000 |
20,820 |
22,570 |
24,320 |
26,070 |
27,820 |
29,570 |
31,320 |
33,070 |
34,820 |
36,570 |
38,320 |
10,500 |
15,750 |
5,250 |
60,000,000 |
60,010,000 |
20,950 |
22,820 |
24,700 |
26,570 |
28,320 |
30,070 |
31,820 |
33,570 |
35,320 |
37,070 |
38,820 |
10,880 |
16,130 |
5,630 |
60,010,000 |
60,020,000 |
20,950 |
22,820 |
24,700 |
26,570 |
28,450 |
30,320 |
32,200 |
34,070 |
35,820 |
37,570 |
39,320 |
11,250 |
16,630 |
5,630 |
60,020,000円以上 |
20,950 |
22,820 |
24,700 |
26,570 |
28,450 |
30,320 |
32,200 |
34,070 |
35,950 |
37,820 |
39,700 |
11,250 |
16,880 |
5,630 |
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 |
1,500円未満 |
0 |
25,500 |
26,000 |
2,130 |
|
26,000 |
26,500 |
2,170 |
|||
1,500 |
2,000 |
120 |
26,500 |
27,000 |
2,210 |
2,000 |
2,500 |
160 |
27,000 |
27,500 |
2,250 |
2,500 |
3,000 |
200 |
27,500 |
28,000 |
2,300 |
3,000 |
3,500 |
250 |
28,000 |
28,500 |
2,340 |
3,500 |
4,000 |
290 |
28,500 |
29,000 |
2,380 |
4,000 |
4,500 |
330 |
29,000 |
29,500 |
2,420 |
4,500 |
5,000 |
370 |
29,500 |
30,000 |
2,460 |
5,000 |
5,500 |
410 |
30,000 |
31,000 |
2,510 |
5,500 |
6,000 |
460 |
31,000 |
32,000 |
2,590 |
6,000 |
6,500 |
500 |
32,000 |
33,000 |
2,670 |
6,500 |
7,000 |
540 |
33,000 |
34,000 |
2,760 |
7,000 |
7,500 |
580 |
34,000 |
35,000 |
2,840 |
7,500 |
8,000 |
620 |
35,000 |
36,000 |
2,920 |
8,000 |
8,500 |
660 |
36,000 |
37,000 |
3,010 |
8,500 |
9,000 |
710 |
37,000 |
38,000 |
3,090 |
9,000 |
9,500 |
750 |
38,000 |
39,000 |
3,180 |
9,500 |
10,000 |
790 |
39,000 |
40,000 |
3,260 |
10,000 |
10,500 |
830 |
40,000 |
41,000 |
3,340 |
10,500 |
11,000 |
870 |
41,000 |
42,000 |
3,430 |
11,000 |
11,500 |
920 |
42,000 |
43,000 |
3,510 |
11,500 |
12,000 |
960 |
43,000 |
44,000 |
3,590 |
12,000 |
12,500 |
1,000 |
44,000 |
45,000 |
3,680 |
12,500 |
13,000 |
1,040 |
45,000 |
46,000 |
3,760 |
13,000 |
13,500 |
1,080 |
46,000 |
47,000 |
3,850 |
13,500 |
14,000 |
1,120 |
47,000 |
48,000 |
3,930 |
14,000 |
14,500 |
1,170 |
48,000 |
49,000 |
4,010 |
14,500 |
15,000 |
1,210 |
49,000 |
50,000 |
4,100 |
15,000 |
15,500 |
1,250 |
50,000 |
51,000 |
4,180 |
15,500 |
16,000 |
1,290 |
51,000 |
52,000 |
4,260 |
16,000 |
16,500 |
1,330 |
52,000 |
53,000 |
4,350 |
16,500 |
17,000 |
1,380 |
53,000 |
54,000 |
4,430 |
17,000 |
17,500 |
1,420 |
54,000 |
55,000 |
4,510 |
17,500 |
18,000 |
1,460 |
55,000 |
56,000 |
4,600 |
18,000 |
18,500 |
1,500 |
56,000 |
57,000 |
4,680 |
18,500 |
19,000 |
1,540 |
57,000 |
58,000 |
4,770 |
19,000 |
19,500 |
1,590 |
58,000 |
59,000 |
4,850 |
19,500 |
20,000 |
1,630 |
59,000 |
60,000 |
4,930 |
20,000 |
20,500 |
1,670 |
60,000 |
61,000 |
5,020 |
20,500 |
21,000 |
1,710 |
61,000 |
62,000 |
5,100 |
21,000 |
21,500 |
1,750 |
62,000 |
63,000 |
5,180 |
21,500 |
22,000 |
1,790 |
63,000 |
64,000 |
5,270 |
22,000 |
22,500 |
1,840 |
64,000 |
65,000 |
5,350 |
22,500 |
23,000 |
1,880 |
65,000 |
66,000 |
5,440 |
23,000 |
23,500 |
1,920 |
66,000 |
67,000 |
5,520 |
23,500 |
24,000 |
1,960 |
67,000 |
68,000 |
5,600 |
24,000 |
24,500 |
2,000 |
68,000 |
69,000 |
5,690 |
24,500 |
25,000 |
2,050 |
69,000 |
70,000 |
5,770 |
25,000 |
25,500 |
2,090 |
70,000 |
71,000 |
5,850 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
71,000 |
72,000 |
5,940 |
152,000 |
154,000 |
13,570 |
72,000 |
73,000 |
6,020 |
154,000 |
156,000 |
13,770 |
73,000 |
74,000 |
6,110 |
156,000 |
158,000 |
13,970 |
74,000 |
75,000 |
6,190 |
158,000 |
160,000 |
14,170 |
75,000 |
76,000 |
6,270 |
160,000 |
162,000 |
14,370 |
76,000 |
77,000 |
6,360 |
162,000 |
164,000 |
14,570 |
77,000 |
78,000 |
6,440 |
164,000 |
166,000 |
14,770 |
78,000 |
79,000 |
6,520 |
166,000 |
168,000 |
14,970 |
79,000 |
80,000 |
6,610 |
168,000 |
170,000 |
15,170 |
80,000 |
81,000 |
6,690 |
170,000 |
172,000 |
15,370 |
81,000 |
82,000 |
6,770 |
172,000 |
174,000 |
15,570 |
82,000 |
83,000 |
6,860 |
174,000 |
176,000 |
15,770 |
83,000 |
84,000 |
6,940 |
176,000 |
178,000 |
15,970 |
84,000 |
85,000 |
7,030 |
178,000 |
180,000 |
16,170 |
85,000 |
86,000 |
7,110 |
180,000 |
182,000 |
16,370 |
86,000 |
87,000 |
7,190 |
182,000 |
184,000 |
16,570 |
87,000 |
88,000 |
7,280 |
184,000 |
186,000 |
16,770 |
88,000 |
89,000 |
7,360 |
186,000 |
188,000 |
16,970 |
89,000 |
90,000 |
7,440 |
188,000 |
190,000 |
17,170 |
90,000 |
92,000 |
7,530 |
190,000 |
192,000 |
17,370 |
92,000 |
94,000 |
7,700 |
192,000 |
194,000 |
17,570 |
94,000 |
96,000 |
7,860 |
194,000 |
196,000 |
17,770 |
96,000 |
98,000 |
8,030 |
196,000 |
198,000 |
17,970 |
98,000 |
100,000 |
8,200 |
198,000 |
200,000 |
18,170 |
100,000 |
102,000 |
8,370 |
200,000 |
202,000 |
18,370 |
102,000 |
104,000 |
8,570 |
202,000 |
204,000 |
18,590 |
104,000 |
106,000 |
8,770 |
204,000 |
206,000 |
18,810 |
106,000 |
108,000 |
8,970 |
206,000 |
208,000 |
19,040 |
108,000 |
110,000 |
9,170 |
208,000 |
210,000 |
19,260 |
110,000 |
112,000 |
9,370 |
210,000 |
213,000 |
19,490 |
112,000 |
114,000 |
9,570 |
213,000 |
216,000 |
19,820 |
114,000 |
116,000 |
9,770 |
216,000 |
219,000 |
20,160 |
116,000 |
118,000 |
9,970 |
219,000 |
222,000 |
20,490 |
118,000 |
120,000 |
10,170 |
222,000 |
225,000 |
20,830 |
120,000 |
122,000 |
10,370 |
225,000 |
228,000 |
21,170 |
122,000 |
124,000 |
10,570 |
228,000 |
231,000 |
21,500 |
124,000 |
126,000 |
10,770 |
231,000 |
234,000 |
21,840 |
126,000 |
128,000 |
10,970 |
234,000 |
237,000 |
22,170 |
128,000 |
130,000 |
11,170 |
237,000 |
240,000 |
22,510 |
130,000 |
132,000 |
11,370 |
240,000 |
243,000 |
22,850 |
132,000 |
134,000 |
11,570 |
243,000 |
246,000 |
23,180 |
134,000 |
136,000 |
11,770 |
246,000 |
249,000 |
23,520 |
136,000 |
138,000 |
11,970 |
249,000 |
252,000 |
23,850 |
138,000 |
140,000 |
12,170 |
252,000 |
255,000 |
24,190 |
140,000 |
142,000 |
12,370 |
255,000 |
258,000 |
24,530 |
142,000 |
144,000 |
12,570 |
258,000 |
261,000 |
24,860 |
144,000 |
146,000 |
12,770 |
261,000 |
264,000 |
25,200 |
146,000 |
148,000 |
12,970 |
264,000 |
267,000 |
25,530 |
148,000 |
150,000 |
13,170 |
267,000 |
270,000 |
25,870 |
150,000 |
152,000 |
13,370 |
270,000 |
273,000 |
26,210 |
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 |
273,000 |
276,000 |
26,540 |
434,000 |
438,000 |
49,670 |
276,000 |
279,000 |
26,880 |
438,000 |
442,000 |
50,270 |
279,000 |
282,000 |
27,210 |
442,000 |
446,000 |
50,870 |
282,000 |
285,000 |
27,550 |
446,000 |
450,000 |
51,470 |
285,000 |
288,000 |
27,890 |
450,000 |
454,000 |
52,070 |
288,000 |
291,000 |
28,220 |
454,000 |
458,000 |
52,670 |
291,000 |
294,000 |
28,560 |
458,000 |
462,000 |
53,270 |
294,000 |
297,000 |
28,890 |
462,000 |
466,000 |
53,870 |
297,000 |
300,000 |
29,230 |
466,000 |
470,000 |
54,470 |
300,000 |
303,000 |
29,570 |
470,000 |
474,000 |
55,070 |
303,000 |
306,000 |
30,020 |
474,000 |
478,000 |
55,670 |
306,000 |
309,000 |
30,470 |
478,000 |
482,000 |
56,270 |
309,000 |
312,000 |
30,920 |
482,000 |
486,000 |
56,870 |
312,000 |
315,000 |
31,370 |
486,000 |
490,000 |
57,470 |
315,000 |
318,000 |
31,820 |
490,000 |
494,000 |
58,070 |
318,000 |
321,000 |
32,270 |
494,000 |
498,000 |
58,670 |
321,000 |
324,000 |
32,720 |
498,000 |
502,000 |
59,270 |
324,000 |
327,000 |
33,170 |
502,000 |
506,000 |
59,890 |
327,000 |
330,000 |
33,620 |
506,000 |
510,000 |
60,540 |
330,000 |
333,000 |
34,070 |
510,000 |
514,000 |
61,190 |
333,000 |
336,000 |
34,520 |
514,000 |
518,000 |
61,830 |
336,000 |
339,000 |
34,970 |
518,000 |
522,000 |
62,480 |
339,000 |
342,000 |
35,420 |
522,000 |
526,000 |
63,130 |
342,000 |
345,000 |
35,870 |
526,000 |
530,000 |
63,780 |
345,000 |
348,000 |
36,320 |
530,000 |
534,000 |
64,430 |
348,000 |
351,000 |
36,770 |
534,000 |
538,000 |
65,070 |
351,000 |
354,000 |
37,220 |
538,000 |
542,000 |
65,720 |
354,000 |
357,000 |
37,670 |
542,000 |
546,000 |
66,370 |
357,000 |
360,000 |
38,120 |
546,000 |
550,000 |
67,020 |
360,000 |
363,000 |
38,570 |
550,000 |
554,000 |
67,670 |
363,000 |
366,000 |
39,020 |
554,000 |
558,000 |
68,310 |
366,000 |
369,000 |
39,470 |
558,000 |
562,000 |
68,960 |
369,000 |
372,000 |
39,920 |
562,000 |
566,000 |
69,610 |
372,000 |
375,000 |
40,370 |
566,000 |
570,000 |
70,260 |
375,000 |
378,000 |
40,820 |
570,000 |
574,000 |
70,910 |
378,000 |
381,000 |
41,270 |
574,000 |
578,000 |
71,550 |
381,000 |
384,000 |
41,720 |
578,000 |
582,000 |
72,200 |
384,000 |
387,000 |
42,170 |
582,000 |
586,000 |
72,850 |
387,000 |
390,000 |
42,620 |
586,000 |
590,000 |
73,500 |
390,000 |
394,000 |
43,070 |
590,000 |
594,000 |
74,150 |
394,000 |
398,000 |
43,670 |
594,000 |
598,000 |
74,790 |
398,000 |
402,000 |
44,270 |
598,000 |
602,000 |
75,440 |
402,000 |
406,000 |
44,870 |
602,000 |
606,000 |
76,170 |
406,000 |
410,000 |
45,470 |
606,000 |
610,000 |
76,970 |
410,000 |
414,000 |
46,070 |
610,000 |
614,000 |
77,770 |
414,000 |
418,000 |
46,670 |
614,000 |
618,000 |
78,570 |
418,000 |
422,000 |
47,270 |
618,000 |
622,000 |
79,370 |
422,000 |
426,000 |
47,870 |
622,000 |
626,000 |
80,170 |
426,000 |
430,000 |
48,470 |
626,000 |
630,000 |
80,970 |
430,000 |
434,000 |
49,070 |
630,000 |
635,000 |
81,770 |
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 |
635,000 |
640,000 |
82,770 |
885,000 |
890,000 |
133,790 |
640,000 |
645,000 |
83,770 |
890,000 |
895,000 |
134,850 |
645,000 |
650,000 |
84,770 |
895,000 |
900,000 |
135,910 |
650,000 |
655,000 |
85,770 |
900,000 |
905,000 |
136,970 |
655,000 |
660,000 |
86,770 |
905,000 |
910,000 |
138,030 |
660,000 |
665,000 |
87,770 |
910,000 |
915,000 |
139,090 |
665,000 |
670,000 |
88,770 |
915,000 |
920,000 |
140,560 |
670,000 |
675,000 |
89,770 |
920,000 |
925,000 |
141,210 |
675,000 |
680,000 |
90,770 |
925,000 |
930,000 |
142,270 |
680,000 |
685,000 |
91,770 |
930,000 |
935,000 |
143.330 |
685,000 |
690,000 |
92,770 |
935,000 |
940,000 |
144,390 |
690,000 |
695,000 |
93,770 |
940,000 |
945,000 |
145,450 |
695,000 |
700,000 |
94,770 |
945,000 |
950,000 |
146,510 |
700,000 |
705,000 |
95,770 |
950,000 |
955,000 |
147,570 |
705,000 |
710,000 |
96,770 |
955、000 |
960,000 |
148,630 |
710,000 |
715,000 |
97,770 |
960,000 |
965,000 |
149,690 |
715,000 |
720,000 |
98,770 |
965,000 |
970,000 |
150,750 |
720,000 |
725,000 |
99,770 |
970,000 |
975,000 |
151,810 |
725,000 |
730,000 |
100,770 |
975,000 |
980,000 |
152,870 |
730,000 |
735,000 |
101,770 |
980,000 |
985,000 |
153,930 |
735,000 |
740,000 |
102,770 |
985,000 |
990,000 |
154,990 |
740,000 |
745,000 |
103,770 |
990,000 |
995,000 |
156,050 |
745,000 |
750,000 |
104,770 |
995,000 |
1,000,000 |
157,110 |
750,000 |
755,000 |
105,770 |
|||
755,000 |
760,000 |
106,770 |
|||
760,000 |
765,000 |
107,770 |
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91,830円を控除した金額 |
765,000 |
770,000 |
108,770 |
|||
770,000 |
775,000 |
109,770 |
|||
775,000 |
780,000 |
110,770 |
|||
780,000 |
785,000 |
111,770 |
|||
785,000 |
790,000 |
112,770 |
1,200,000 |
1,500,000 |
課税給与所得金額に26.2%を乗じて算出した金額から106,230円を控除した金額 |
790,000 |
795,000 |
113,770 |
|||
795,000 |
800,000 |
114,770 |
|||
800,000 |
805,000 |
115,770 |
|||
805,000 |
810,000 |
116,830 |
|||
810,000 |
815,000 |
117,890 |
1,500,000 |
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163,230円を控除した金額 |
815,000 |
820,000 |
118,950 |
|||
820,000 |
825,000 |
120,010 |
|||
825,000 |
830,000 |
121,070 |
|||
830,000 |
835,000 |
122,130 |
|||
835,000 |
840,000 |
123,190 |
1,800,000 |
2,200,000 |
課税給与所得金額に31.2%を乗じて算出した金額から184,830円を控除した金額 |
840,000 |
845,000 |
124,250 |
|||
845,000 |
850,000 |
125,310 |
|||
850,000 |
855,000 |
126,370 |
|||
855,000 |
860,000 |
127,430 |
|||
860,000 |
865,000 |
128,490 |
2,200,000 |
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268,430円を控除した金額 |
865,000 |
870,000 |
129,550 |
|||
870,000 |
875,000 |
130,610 |
|||
875,000 |
880,000 |
131,670 |
|||
880,000 |
885,000 |
132,730 |
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 |
|||
2,500,000 |
3,000,000 |
課税給与所得金額に36.2%を乗じて算出した金額から298,430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912,430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3,912,430円を控除した金額 |
3,000,000 |
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412,430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1,412,430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6,162,430円を控除した金額 |
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612,430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2,412,430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9,162,430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 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
211,250円未満 |
139,000円未満 |
255,000 |
256,000 |
174,000 |
300,000 |
301,000 |
210,000 |
|
211,250 |
212,000 |
139,000 |
256,000 |
257,000 |
174,800 |
301,000 |
302,000 |
210,800 |
212,000 |
213,000 |
139,600 |
257,000 |
258,000 |
175,600 |
302,000 |
303,000 |
211,600 |
213,000 |
214,000 |
140,400 |
258,000 |
259,000 |
176,400 |
303,000 |
304,000 |
212,400 |
214,000 |
215,000 |
141,200 |
259,000 |
260,000 |
177,200 |
304,000 |
305,000 |
213,200 |
215,000 |
216,000 |
142,000 |
260,000 |
261,000 |
178,000 |
305,000 |
306,000 |
214,000 |
216,000 |
217,000 |
142,800 |
261,000 |
262,000 |
178,800 |
306,000 |
307,000 |
214,800 |
217,000 |
218,000 |
143,600 |
262,000 |
263,000 |
179,600 |
307,000 |
308,000 |
215,600 |
218,000 |
219,000 |
144,400 |
263,000 |
264,000 |
180,400 |
308,000 |
309,000 |
216,400 |
219,000 |
220,000 |
145,200 |
264,000 |
265,000 |
181,200 |
309,000 |
310,000 |
217,200 |
220,000 |
221,000 |
146,000 |
265,000 |
266,000 |
182,000 |
310,000 |
311,500 |
218,000 |
221,000 |
222,000 |
146,800 |
266,000 |
267,000 |
182,800 |
311,500 |
313,000 |
219,200 |
222,000 |
223,000 |
147,600 |
267,000 |
268,000 |
183,600 |
313,000 |
314,500 |
220,400 |
223,000 |
224,000 |
148,400 |
268,000 |
269,000 |
184,400 |
314,500 |
316,000 |
221,600 |
224,000 |
225,000 |
149,200 |
269,000 |
270,000 |
185,200 |
316,000 |
317,500 |
222,800 |
225,000 |
226,000 |
150,000 |
270,000 |
271,000 |
186,000 |
317,500 |
319,000 |
224,000 |
226,000 |
227,000 |
150,800 |
271,000 |
272,000 |
186,800 |
319,000 |
320,500 |
225,200 |
227,000 |
228,000 |
151,600 |
272,000 |
273,000 |
187,600 |
320,500 |
322,000 |
226,400 |
228,000 |
229,000 |
152,400 |
273,000 |
274,000 |
188,400 |
322,000 |
323,500 |
227,600 |
229,000 |
230,000 |
153,200 |
274,000 |
275,000 |
189,200 |
323,500 |
325,000 |
228,800 |
230,000 |
231,000 |
154,000 |
275,000 |
276,000 |
190,000 |
325,000 |
326,500 |
230,000 |
231,000 |
232,000 |
154,800 |
276,000 |
277,000 |
190,800 |
326,500 |
328,000 |
231,200 |
232,000 |
233,000 |
155,600 |
277,000 |
278,000 |
191,600 |
328,000 |
329,500 |
232,400 |
233,000 |
234,000 |
156,400 |
278,000 |
279,000 |
192,400 |
329,500 |
331,000 |
233,600 |
234,000 |
235,000 |
157,200 |
279,000 |
280,000 |
193,200 |
331,000 |
332,500 |
234,800 |
235,000 |
236,000 |
158,000 |
280,000 |
281,000 |
194,000 |
332,500 |
334,000 |
236,000 |
236,000 |
237,000 |
158,800 |
281,000 |
282,000 |
194,800 |
334,000 |
335,500 |
237,200 |
237,000 |
238,000 |
159,600 |
282,000 |
283,000 |
195,600 |
335,500 |
337,000 |
238,400 |
238,000 |
239,000 |
160,400 |
283,000 |
284,000 |
196,400 |
337,000 |
338,500 |
239,600 |
239,000 |
240,000 |
161,200 |
284,000 |
285,000 |
197,200 |
338,500 |
340,000 |
240,800 |
240,000 |
241,000 |
162,000 |
285,000 |
286,000 |
198,000 |
340,000 |
341,500 |
242,000 |
241,000 |
242,000 |
162,800 |
286,000 |
287,000 |
198,800 |
341,500 |
343,000 |
243,200 |
242,000 |
243,000 |
163,600 |
287,000 |
288,000 |
199,600 |
343,000 |
344,500 |
244,400 |
243,000 |
244,000 |
164,400 |
288,000 |
289,000 |
200,400 |
344,500 |
346,000 |
245,600 |
244,000 |
245,000 |
165,200 |
289,000 |
290,000 |
201,200 |
346,000 |
347,500 |
246,800 |
245,000 |
246,000 |
166,000 |
290,000 |
291,000 |
202,000 |
347,500 |
349,000 |
248,000 |
246,000 |
247,000 |
166,800 |
291,000 |
292,000 |
202,800 |
349,000 |
350,500 |
249,200 |
247,000 |
248,000 |
167,600 |
292,000 |
293,000 |
203,600 |
350,500 |
352,000 |
250,400 |
248,000 |
249,000 |
168,400 |
293,000 |
294,000 |
204,400 |
352,000 |
353,500 |
251,600 |
249,000 |
250,000 |
169,200 |
294,000 |
295,000 |
205,200 |
353,500 |
355,000 |
252,800 |
250,000 |
251,000 |
170,000 |
295,000 |
296,000 |
206,000 |
355,000 |
356,500 |
254,000 |
251,000 |
252,000 |
170,800 |
296,000 |
297,000 |
206,800 |
356,500 |
358,000 |
255,200 |
252,000 |
253,000 |
171,600 |
297,000 |
298,000 |
207,600 |
358,000 |
359,500 |
256,400 |
253,000 |
254,000 |
172,400 |
298,000 |
299,000 |
208,400 |
359,500 |
361,000 |
257,600 |
254,000 |
255,000 |
173,200 |
299,000 |
300,000 |
209,200 |
361,000 |
362,500 |
258,800 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
362,500 |
364,000 |
260,000 |
430,000 |
431,500 |
314,000 |
497,500 |
499,000 |
368,000 |
364,000 |
365,500 |
261,200 |
431,500 |
433,000 |
315,200 |
499,000 |
500,500 |
369,200 |
365,500 |
367,000 |
262,400 |
433,000 |
434,500 |
316,400 |
500,500 |
502,000 |
370,400 |
367,000 |
368,500 |
263,600 |
434,500 |
436,000 |
317,600 |
502,000 |
503,500 |
371,600 |
368,500 |
370,000 |
264,800 |
436,000 |
437,500 |
318,800 |
503,500 |
505,000 |
372,800 |
370,000 |
371,500 |
266,000 |
437,500 |
439,000 |
320,000 |
505,000 |
506,500 |
374,000 |
371,500 |
373,000 |
267,200 |
439,000 |
440,500 |
321,200 |
506,500 |
508,000 |
375,200 |
373,000 |
374,500 |
268,400 |
440,500 |
442,000 |
322,400 |
508,000 |
509,500 |
376,400 |
374,500 |
376,000 |
269,600 |
442,000 |
443,500 |
323,600 |
509,500 |
511,000 |
377,600 |
376,000 |
377,500 |
270,800 |
443,500 |
445,000 |
324,800 |
511,000 |
512,500 |
378,800 |
377,500 |
379,000 |
272,000 |
445,000 |
446,500 |
326,000 |
512,500 |
514,000 |
380,000 |
379,000 |
380,500 |
273,200 |
446,500 |
448,000 |
327,200 |
514,000 |
515,500 |
381,200 |
380,500 |
382,000 |
274,400 |
448,000 |
449,500 |
328,400 |
515,500 |
517,000 |
382,400 |
382,000 |
383,500 |
275,600 |
449,500 |
451,000 |
329,600 |
517,000 |
518,500 |
383,600 |
383,500 |
385,000 |
276,800 |
451,000 |
452,500 |
330,800 |
518,500 |
520,000 |
384,800 |
385,000 |
386,500 |
278,000 |
452,500 |
454,000 |
332,000 |
520,000 |
521,500 |
386,000 |
386,500 |
388,000 |
279,200 |
454,000 |
455,500 |
333,200 |
521,500 |
523,000 |
387,200 |
388,000 |
389,500 |
280,400 |
455,500 |
457,000 |
334,400 |
523,000 |
524,500 |
388,400 |
389,500 |
391,000 |
281,600 |
457,000 |
458,500 |
335,600 |
524,500 |
526,000 |
389,600 |
391,000 |
392,500 |
282,800 |
458,500 |
460,000 |
336,800 |
526,000 |
527,500 |
390,800 |
392,500 |
394,000 |
284,000 |
460,000 |
461,500 |
338,000 |
527,500 |
529,000 |
392,000 |
394,000 |
395,500 |
285,200 |
461,500 |
463,000 |
339,200 |
529,000 |
530,500 |
393,200 |
395,500 |
397,000 |
286,400 |
463,000 |
464,500 |
340,400 |
530,500 |
532,000 |
394,400 |
397,000 |
398,500 |
287,600 |
464,500 |
466,000 |
341,600 |
532,000 |
534,000 |
395,600 |
398,500 |
400,000 |
288,800 |
466,000 |
467,500 |
342,800 |
534,000 |
536,000 |
397,200 |
400,000 |
401,500 |
290,000 |
467,500 |
469,000 |
344,000 |
536,000 |
538,000 |
398,800 |
401,500 |
403,000 |
291,200 |
469,000 |
470,500 |
345,200 |
538,000 |
540,000 |
400,400 |
403,000 |
404,500 |
292,400 |
470,500 |
472,000 |
346,400 |
540,000 |
542,000 |
402,050 |
404,500 |
406,000 |
293,600 |
472,000 |
473,500 |
347,600 |
542,000 |
544,000 |
403,700 |
406,000 |
407,500 |
294,800 |
473,500 |
475,000 |
348,800 |
544,000 |
546,000 |
405,350 |
407,500 |
409,000 |
296,000 |
475,000 |
476,500 |
350,000 |
546,000 |
548,000 |
407,000 |
409,000 |
410,500 |
297,200 |
476,500 |
478,000 |
351,200 |
548,000 |
550,000 |
408,650 |
410,500 |
412,000 |
298,400 |
478,000 |
479,500 |
352,400 |
550,000 |
552,000 |
410,300 |
412,000 |
413,500 |
299,600 |
479,500 |
481,000 |
353,600 |
552,000 |
554,000 |
411,950 |
413,500 |
415,000 |
300,800 |
481,000 |
482,500 |
354,800 |
554,000 |
556,000 |
413,600 |
415,000 |
416,500 |
302,000 |
482,500 |
484,000 |
356,000 |
556,000 |
558,000 |
415,250 |
416,500 |
418,000 |
303,200 |
484,000 |
485,500 |
357,200 |
558,000 |
560,000 |
416,900 |
418,000 |
419,500 |
304,400 |
485,500 |
487,000 |
358,400 |
560,000 |
562,000 |
418,550 |
419,500 |
421,000 |
305,600 |
487,000 |
488,500 |
369,600 |
562,000 |
564,000 |
420,200 |
421,000 |
422,500 |
306,800 |
488,500 |
490,000 |
360,800 |
564,000 |
566,000 |
421,850 |
422,500 |
424,000 |
308,000 |
490,000 |
491,500 |
362,000 |
566,000 |
568,000 |
423,500 |
424,000 |
425,500 |
309,200 |
491,500 |
493,000 |
363,200 |
568,000 |
570,000 |
425,150 |
425,500 |
427,000 |
310,400 |
493,000 |
494,500 |
364,400 |
570,000 |
572,000 |
426,800 |
427,000 |
428,500 |
311,600 |
494,500 |
496,000 |
365,600 |
572,000 |
574,000 |
428,450 |
428,500 |
430,000 |
312,800 |
496,000 |
497,500 |
366,800 |
574,000 |
576,000 |
430,100 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
576,000 |
578,000 |
431,750 |
666,000 |
668,000 |
508,150 |
756,000 |
758,000 |
589,600 |
578,000 |
580,000 |
433,400 |
668,000 |
670,000 |
509,950 |
758,000 |
760,000 |
591,450 |
580,000 |
582,000 |
435,050 |
670,000 |
672,000 |
511,750 |
760,000 |
762,000 |
593,300 |
582,000 |
584,000 |
436,700 |
672,000 |
674,000 |
513,550 |
762,000 |
764,000 |
595,150 |
584,000 |
586,000 |
438,350 |
674,000 |
676,000 |
515,350 |
764,000 |
766,000 |
597,000 |
586,000 |
588,000 |
440,000 |
676,000 |
678,000 |
517,150 |
766,000 |
768,000 |
598,850 |
588,000 |
590,000 |
441,650 |
678,000 |
680,000 |
518,950 |
768,000 |
770,000 |
600,700 |
590,000 |
592,000 |
443,300 |
680,000 |
682,000 |
520,750 |
770,000 |
772,000 |
602,550 |
592,000 |
594,000 |
444,950 |
682,000 |
684,000 |
522,550 |
772,000 |
774,000 |
604,400 |
594,000 |
596,000 |
446,600 |
684,000 |
686,000 |
524,350 |
774,000 |
776,000 |
606,250 |
596,000 |
598,000 |
448,250 |
686,000 |
688,000 |
526,150 |
776,000 |
778,000 |
608,100 |
598,000 |
600,000 |
449,900 |
688,000 |
690,000 |
527,950 |
778,000 |
780,000 |
609,950 |
600,000 |
602,000 |
451,550 |
690,000 |
692,000 |
529,750 |
780,000 |
782,000 |
611,800 |
602,000 |
604,000 |
453,200 |
692,000 |
694,000 |
531,550 |
782,000 |
784,000 |
613,650 |
604,000 |
606,000 |
454,850 |
694,000 |
696,000 |
533,350 |
784,000 |
786,000 |
615,500 |
606,000 |
608,000 |
456,500 |
696,000 |
698,000 |
535,150 |
786,000 |
788,000 |
617,350 |
608,000 |
610,000 |
458,150 |
698,000 |
700,000 |
536,950 |
788,000 |
790,000 |
619,200 |
610,000 |
612,000 |
459,800 |
700,000 |
702,000 |
538,750 |
790,000 |
792,000 |
621,050 |
612,000 |
614,000 |
461,450 |
702,000 |
704,000 |
540,550 |
792,000 |
794,000 |
622,900 |
614,000 |
616,000 |
463,100 |
704,000 |
706,000 |
542,350 |
794,000 |
796,000 |
624,750 |
616,000 |
618,000 |
464,750 |
706,000 |
708,000 |
544,150 |
796,000 |
798,000 |
626,600 |
618,000 |
620,000 |
466,400 |
708,000 |
710,000 |
545,950 |
798,000 |
800,000 |
628,450 |
620,000 |
622,000 |
468,050 |
710,000 |
712,000 |
547,750 |
800,000 |
802,000 |
630,300 |
622,000 |
624,000 |
469,700 |
712,000 |
714,000 |
549,550 |
802,000 |
804,000 |
632,150 |
624,000 |
626,000 |
471,350 |
714,000 |
716,0OO |
551,350 |
804,000 |
806,000 |
634,000 |
626,000 |
628,000 |
473,000 |
716,000 |
718,000 |
553,150 |
806,000 |
808,000 |
635,850 |
628,000 |
630,000 |
474,650 |
718,000 |
720,000 |
554,950 |
808,000 |
810,000 |
637,700 |
630,000 |
632,000 |
476,300 |
720,000 |
722,000 |
556,750 |
810,000 |
812,000 |
639,550 |
632,000 |
634,000 |
477,950 |
722,000 |
724,000 |
558,550 |
812,000 |
814,000 |
641,400 |
634,000 |
636,000 |
479,600 |
724,000 |
726,000 |
560,350 |
814,000 |
816,000 |
643,250 |
636,000 |
638,000 |
481,250 |
726,000 |
728,000 |
562,150 |
816,000 |
818,000 |
645,100 |
638,000 |
640,000 |
482,950 |
728,000 |
730,000 |
563,950 |
818,000 |
820,000 |
646,950 |
640,000 |
642,000 |
484,750 |
730,000 |
732,000 |
565,750 |
820,000 |
822,000 |
648,800 |
642,000 |
644,000 |
486,550 |
732,000 |
734,000 |
567,550 |
822,000 |
824,000 |
650,650 |
644,000 |
646,000 |
488,350 |
734,000 |
736,000 |
569,350 |
824,000 |
826,000 |
652,500 |
646,000 |
648,000 |
490,150 |
736,000 |
738,000 |
571,150 |
826,000 |
828,000 |
654,350 |
648,000 |
650,000 |
491,950 |
738,000 |
740,000 |
572,950 |
828,000 |
300,000 |
656,200 |
650,000 |
652,000 |
493,750 |
740,000 |
742,000 |
574,800 |
830,000 |
832,000 |
658,050 |
652,000 |
654,000 |
495,550 |
742,000 |
744,000 |
576,650 |
832,000 |
834,000 |
659,900 |
654,000 |
656,000 |
497,350 |
744,000 |
746,000 |
578,500 |
834,000 |
836,000 |
661,750 |
656,000 |
658,000 |
499,150 |
746,000 |
748,000 |
580,350 |
836,000 |
837,500 |
663,600 |
658,000 |
660,000 |
500,950 |
748,000 |
750,000 |
582,200 |
|||
660,000 |
662,000 |
502,750 |
750,000 |
752,000 |
584,050 |
837,500円以上 |
給与等の金額から172,500円を控除した金額 |
|
662,000 |
664,000 |
504,550 |
752,000 |
754,000 |
585,900 |
|||
664,000 |
666,000 |
506,350 |
754,000 |
756,000 |
587,750 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
3,000円未満 |
0 |
51,000 |
52,000 |
2,130 |
142,000 |
144,000 |
5,940 |
|
52,000 |
53,000 |
2,170 |
144,000 |
146,000 |
6,020 |
|||
3,000 |
4,000 |
120 |
53,000 |
54,000 |
2,210 |
146,000 |
148,000 |
6,110 |
4,000 |
5,000 |
160 |
54,000 |
55,000 |
2,250 |
148,000 |
150,000 |
6,190 |
5,000 |
6,000 |
200 |
55,000 |
56,000 |
2,300 |
150,000 |
152,000 |
6,270 |
6,000 |
7,000 |
250 |
56,000 |
57,000 |
2,340 |
152,000 |
154,000 |
6,360 |
7,000 |
8,000 |
290 |
57,000 |
58,000 |
2,380 |
154,000 |
156,000 |
6,440 |
8,000 |
9,000 |
330 |
58,000 |
59,000 |
2,420 |
156,000 |
158,000 |
6,520 |
9,000 |
10,000 |
370 |
59,000 |
60,000 |
2,460 |
158,000 |
160,000 |
6,610 |
10,000 |
11,000 |
410 |
60,000 |
62,000 |
2,510 |
160,000 |
162,000 |
6,690 |
11,000 |
12,000 |
460 |
62,000 |
64,000 |
2,590 |
162,000 |
164,000 |
6,770 |
12,000 |
13,000 |
500 |
64,000 |
66,000 |
2,670 |
164,000 |
166,000 |
6,860 |
13,000 |
14,000 |
540 |
66,000 |
68,000 |
2,760 |
166,000 |
168,000 |
6.940 |
14,000 |
15,000 |
580 |
68,000 |
70,000 |
2,840 |
168,000 |
170,000 |
7,030 |
15,000 |
16,000 |
620 |
70,000 |
72,000 |
2,920 |
170,000 |
172,000 |
7,110 |
16,000 |
17,000 |
660 |
72,000 |
74,000 |
3,010 |
172,000 |
174,000 |
7,190 |
17,000 |
18,000 |
710 |
74,000 |
76,000 |
3,090 |
174,000 |
176,000 |
7,280 |
18,000 |
19,000 |
750 |
76,000 |
78,000 |
3,180 |
176,000 |
178,000 |
7,360 |
19,000 |
20,000 |
790 |
78,000 |
80,000 |
3,260 |
178,000 |
180,000 |
7,440 |
20,000 |
21,000 |
830 |
80,000 |
82,000 |
3,340 |
180,000 |
184,000 |
7,530 |
21,000 |
22,000 |
870 |
82,000 |
84,000 |
3,430 |
184,000 |
188,000 |
7,700 |
22,000 |
23,000 |
920 |
84,000 |
86,000 |
3,510 |
188,000 |
192,000 |
7,860 |
23,000 |
24,000 |
960 |
86,000 |
88,000 |
3,590 |
192,000 |
196,000 |
8,030 |
24,500 |
25,000 |
1,000 |
88,000 |
90,000 |
3,680 |
196,000 |
200,000 |
8,200 |
25,000 |
26,000 |
1,040 |
90,000 |
92,000 |
3,760 |
200,000 |
204,000 |
8,370 |
26,000 |
27,000 |
1,080 |
92,000 |
94,000 |
3,850 |
204,000 |
.208,000 |
8,570 |
27,000 |
28,000 |
1,120 |
94,000 |
96,000 |
3,930 |
208,000 |
212,000 |
8,770 |
28,000 |
29,000 |
1,170 |
96,000 |
98,000 |
4,010 |
212,000 |
216,000 |
8,970 |
29,000 |
30,000 |
1,210 |
98,000 |
100,000 |
4,100 |
216,000 |
220,000 |
9,170 |
30,000 |
31,000 |
1,250 |
100,000 |
102,000 |
4,180 |
220,000 |
224,000 |
9,370 |
31,000 |
32,000 |
1,290 |
102,000 |
104,000 |
4,260 |
224,000 |
228,000 |
9,570 |
32,000 |
33,000 |
1,330 |
104,000 |
106,000 |
4,350 |
228,000 |
232,000 |
9,770 |
33,000 |
34,000 |
1,380 |
106,000 |
108,000 |
4,430 |
232,000 |
236,000 |
9,970 |
34,000 |
35,000 |
1,420 |
108,000 |
110,000 |
4,510 |
236,000 |
240,000 |
10,170 |
35,000 |
36,000 |
1,460 |
110,000 |
112,000 |
4,600 |
240,000 |
244,000 |
10,370 |
36,000 |
37,000 |
1,500 |
112,000 |
114,000 |
4,680 |
244,000 |
248,000 |
10,570 |
37,000 |
38,000 |
1,540 |
114,000 |
116,000 |
4,770 |
248,000 |
252,000 |
10,770 |
38,000 |
39,000 |
1,590 |
116,000 |
118,000 |
4,850 |
252,000 |
256,000 |
10,970 |
39,000 |
40,000 |
1,630 |
118,000 |
120,000 |
4,930 |
256,000 |
260,000 |
11,170 |
40,000 |
41,000 |
1,670 |
120,000 |
122,000 |
5,020 |
260,000 |
264,000 |
11,370 |
41,000 |
42,000 |
1,710 |
122,000 |
124,000 |
5,100 |
264,000 |
268,000 |
11,570 |
42,000 |
43,000 |
1,750 |
124,000 |
126,000 |
5,180 |
268,000 |
272,000 |
11,770 |
43,000 |
44,000 |
1,790 |
126,000 |
128,000 |
5,270 |
272,000 |
276,000 |
11,970 |
44,000 |
45,000 |
1,840 |
128,000 |
130,000 |
5,350 |
276,000 |
280,000 |
12,170 |
45,000 |
46,000 |
1,880 |
130,000 |
132,000 |
5,440 |
280,000 |
284,000 |
12,370 |
46,000 |
47,000 |
1,920 |
132,000 |
134,000 |
5,520 |
284,000 |
288,000 |
12,570 |
47,000 |
48,000 |
1,960 |
134,000 |
136,000 |
5,600 |
288,000 |
292,000 |
12,770 |
48,000 |
49,000 |
2,000 |
136,000 |
138,000 |
5,690 |
292,000 |
296,000 |
12,970 |
49,000 |
50,000 |
2,050 |
138,000 |
140,000 |
5,770 |
296,000 |
300,000 |
13,170 |
50,000 |
51,000 |
2,090 |
140,000 |
142,000 |
5,850 |
300,000 |
304,000 |
13,370 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
304,000 |
308,000 |
13,570 |
546,000 |
552,000 |
26,540 |
868,000 |
876,000 |
49,670 |
308,000 |
312,000 |
13,770 |
552,000 |
558,000 |
26,880 |
876,000 |
884,000 |
50,270 |
312,000 |
316,000 |
13,970 |
558,000 |
564,000 |
27,210 |
884,000 |
892,000 |
50,870 |
316,000 |
320,000 |
14,170 |
564,000 |
570,000 |
27,550 |
892,000 |
900,000 |
51,470 |
320,000 |
324,000 |
14,370 |
570,000 |
576,000 |
27,890 |
900,000 |
908,000 |
52,070 |
324,000 |
328,000 |
14,570 |
576,000 |
582,000 |
28,220 |
908,000 |
916,000 |
52,670 |
328,000 |
332,000 |
14,770 |
582,000 |
588,000 |
28,560 |
916,000 |
924,000 |
53,270 |
332,000 |
336,000 |
14,970 |
588,000 |
594,000 |
28,890 |
924,000 |
932,000 |
53,870 |
336,000 |
340,000 |
15,170 |
594,000 |
600,000 |
29,230 |
932,000 |
940,000 |
54,470 |
340,000 |
344,000 |
15,370 |
600,000 |
606,000 |
29,570 |
940,000 |
948,000 |
55,070 |
344,000 |
348,000 |
15,570 |
606,000 |
612,000 |
30,020 |
948,000 |
956,000 |
55,670 |
348,000 |
352,000 |
15,770 |
612,000 |
618,000 |
30,470 |
956,000 |
964,000 |
56,270 |
352,000 |
356,000 |
15,970 |
618,000 |
624,000 |
30,920 |
964,000 |
972,000 |
56,870 |
356,000 |
360,000 |
16,170 |
624,000 |
630,000 |
31,370 |
972,000 |
980,000 |
57,470 |
360,000 |
364,000 |
16,370 |
630,000 |
636,000 |
31,820 |
980,000 |
988,000 |
58,070 |
364,000 |
368,000 |
16,570 |
636,000 |
642,000 |
32,270 |
988,000 |
、996,000 |
58,670 |
368,000 |
372,000 |
16,770 |
642,000 |
648,000 |
32,720 |
996,000 |
1,004,000 |
59,270 |
372,000 |
376,000 |
16,970 |
648,000 |
654,000 |
33,170 |
1,004,000 |
1,012,000 |
59,890 |
376,000 |
380,000 |
17,170 |
654,000 |
660,000 |
33,620 |
1,012,000 |
1,020,000 |
60,540 |
380,000 |
384,000 |
17,370 |
660,000 |
666,000 |
34,070 |
1,020,000 |
1,028,000 |
61,190 |
384,000 |
388,000 |
17,570 |
666,000 |
672,000 |
34,520 |
1,028,000 |
1,036,000 |
61,830 |
388,000 |
392,000 |
17,770 |
672,000 |
678,000 |
34,970 |
1,036,000 |
1,044,000 |
62,480 |
392,000 |
396,000 |
17,970 |
678,000 |
684,000 |
35,420 |
1,044,000 |
1,052,000 |
63,130 |
396,000 |
400,000 |
18,170 |
684,000 |
690,000 |
35,870 |
1,052,000 |
1,060,000 |
63,780 |
400,000 |
404,000 |
18,370 |
690,000 |
696,000 |
36,320 |
1,060,000 |
1,068,000 |
64,430 |
404,000 |
408,000 |
18,590 |
696,000 |
702,000 |
36,770 |
1,068,000 |
1,076,000 |
65,070 |
408,000 |
412,000 |
18,810 |
702,000 |
708,000 |
37,220 |
1,076,000 |
1,084,000 |
65,720 |
412,000 |
416,000 |
19,040 |
708,000 |
714,000 |
87,670 |
1,084,000 |
1,092,000 |
66,370 |
416,000 |
420,000 |
19,260 |
714,000 |
720,000 |
38,120 |
1,092,000 |
1,100,000 |
67,020 |
420,000 |
426,000 |
19,490 |
720,000 |
726,000 |
38,570 |
l,100,000 |
1,108,000 |
67,670 |
426,000 |
432,000 |
19,820 |
726,000 |
732,000 |
39,020 |
1,108,000 |
1,116,000 |
68,310 |
432,000 |
438,000 |
20,160 |
732,000 |
738,000 |
39,470 |
1,116,000 |
1,124,000 |
68,960 |
438,000 |
444,000 |
20,490 |
738,000 |
744,000 |
39,920 |
1,124,000 |
1,132,000 |
69,610 |
444,000 |
460,000 |
20,830 |
744,000 |
750,000 |
40,370 |
1,132,000 |
1,140,000 |
70,260 |
450,000 |
456,000 |
21,170 |
750,000 |
756,000 |
40,820 |
1,140,000 |
1,148,000 |
70,910 |
456,000 |
462,000 |
21,500 |
756,000 |
762,000 |
41,270 |
1,148,000 |
1,156,000 |
71,550 |
462,000 |
468,000 |
21,840 |
762,000 |
768,000 |
41,720 |
1,156,000 |
1,164,000 |
72,200 |
468,000 |
474,000 |
22,170 |
768,000 |
774,000 |
42,170 |
1,164,000 |
1,172,000 |
72,850 |
474,000 |
480,000 |
22,510 |
774,000 |
780,000 |
42,620 |
1,172,000 |
1,180,000 |
73,500 |
480,000 |
486,000 |
22,850 |
780,000 |
788,000 |
43,070 |
1,180,000 |
1,188,000 |
74,150 |
486,000 |
492,000 |
23,180 |
788,000 |
796,000 |
43,670 |
1,188,000 |
1,196,000 |
74,790 |
492,000 |
498,000 |
23,520 |
796,000 |
804,000 |
44,270 |
1,196,000 |
1,204,000 |
75,440 |
498,000 |
504,000 |
23,850 |
804,000 |
812,000 |
44,870 |
1,204,000 |
1,212,000 |
76,170 |
504,000 |
510,000 |
24,190 |
812,000 |
820,000 |
46,470 |
1,212,000 |
1,220,000 |
76,970 |
510,000 |
616,000 |
24,530 |
820,000 |
828,000 |
46,070 |
1,220,000 |
1,228,000 |
77,770 |
516,000 |
522,000 |
24,860 |
828,000 |
836,000 |
46,670 |
1,228,000 |
1.236,000 |
78,570 |
522,000 |
528,000 |
26,200 |
836,000 |
844,000 |
47,270 |
1.236,000 |
1,244,000 |
79,370 |
528,000 |
634,000 |
26,530 |
844,000 |
862,000 |
47,870 |
1,244,000 |
1,252,000 |
80,170 |
534,000 |
540,000 |
25,870 |
852,000 |
860,000 |
48,470 |
1.252,000 |
1,260,000 |
80,970 |
540,000 |
646,000 |
26,210 |
860,000 |
868,000 |
49,070 |
1,260,000 |
1,270,000 |
81,770 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
1,270,000 |
1,280,000 |
82,770 |
1,770,000 |
1,780,000 |
133,790 |
5,000,000 |
6,000,000 |
退職所得控除額控除後の退職手当等の金額に18.1%を乗じて算出した金額から298,430円を控除した金額 |
1,280,000 |
1,290,000 |
83,770 |
1,780,000 |
1,790,000 |
134,850 |
|||
1,290,000 |
1,300,000 |
84,770 |
1,790,000 |
1,800,000 |
135,910 |
|||
1,300,000 |
1,310,000 |
85,770 |
1,800,000 |
1,810,000 |
136,970 |
|||
1,310,000 |
1,320,000 |
86,770 |
1,810,000 |
1,820,000 |
138,030 |
|||
1,320,000 |
1,330,000 |
87,770 |
1,820,000 |
1,830,000 |
139,090 |
6,000,000 |
8,000,000 |
退職所得控除額控除後の退職手当等の金額に20%を乗じて算出した金額から412,430円を控除した金額 |
1,330,000 |
1,340,000 |
88,770 |
1,830,000 |
1,840,000 |
140,150 |
|||
1,340,000 |
1,350,000 |
89,770 |
1,840,000 |
1,850,000 |
141,210 |
|||
1,350,000 |
1,360,000 |
90,770 |
1,850,000 |
1,860,000 |
142,270 |
|||
1,360,000 |
1,370,000 |
91,770 |
1,860,000 |
1,870,000 |
143,330 |
|||
1,370,000 |
1,380,000 |
92,770 |
1,870,000 |
1,880,000 |
144,390 |
8,000,000 |
12,000,000 |
退職所得控除額控除後の退職手当等の金額に22.5%を乗じて算出した金額から612,430円を控除した金額 |
1,380,000 |
1,390,000 |
93,770 |
1,880,000 |
1,890,000 |
145,450 |
|||
1,390,000 |
1,400,000 |
94,770 |
1,890,000 |
1,900,000 |
146,510 |
|||
1,400,000 |
1,410,000 |
95,770 |
1,900,000 |
1,910,000 |
147,570 |
|||
1,410,000 |
1,420,000 |
96,770 |
1,910,000 |
1,920,000 |
148,630 |
|||
1,420,000 |
1,430,000 |
97,770 |
1,920,000 |
1,930,000 |
149,690 |
12,000,000 |
20,000,000 |
退職所得控除額控除後の退職手当等の金額に25%を乗じて算出した金額から912,430円を控除した金額 |
1,430,000 |
1,440,000 |
98,770 |
1,930,000 |
1,940,000 |
150,750 |
|||
1,440,000 |
1,450,000 |
99,770 |
1,940,000 |
1,950,000 |
151,810 |
|||
1,450,000 |
1,460,000 |
100,770 |
1,950,000 |
1,960,000 |
152,870 |
|||
1,460,000 |
1,470,000 |
101,770 |
1,960,000 |
1,970,000 |
153,930 |
|||
1,470,000 |
1,480,000 |
102,770 |
1,970,000 |
1,980,000 |
154,990 |
20,000,000 |
40,000,000 |
退職所得控除額控除後の退職手当等の金額に27.5%を乗じて算出した金額から1,412,430円を控除した金額 |
1,480,000 |
1,490,000 |
103,770 |
1,980,000 |
1,990,000 |
156,050 |
|||
1,490,000 |
1,500,000 |
104,770 |
1,990,000 |
2,000,000 |
157,110 |
|||
1,500,000 |
1,510,000 |
105,770 |
||||||
1,510,000 |
1,520,000 |
106,770 |
||||||
1,520,000 |
1,530,000 |
107,770 |
2,000,000 |
2,400,000 |
退職所得控除額控除後の退職手当等の金額に12.5%を乗じて算出した金額から91,830円を控除した金額 |
40,000,000 |
60,000,000 |
退職所得控除額控除後の退職手当等の金額に30%を乗じて算出した金額から2,412,430円を控除した金額 |
1,530,000 |
1,540,000 |
108,770 |
||||||
1,540,000 |
1,550,000 |
109,770 |
||||||
1,550,000 |
1,560,000 |
110,770 |
||||||
1,560,000 |
1,570,000 |
111,770 |
||||||
1,570,000 |
1,580,000 |
112,770 |
2,400,000 |
3,000,000 |
退職所得控除額控除後の退職手当等の金額に13.1%を乗じて算出した金額から106,230円を控除した金額 |
60,000,000 |
90,000,000 |
退職所得控除額控除後の退職手当等の金額に32.5%を乗じて算出した金額から3,912,430円を控除した金額 |
1,580,000 |
1,590,000 |
113,770 |
||||||
1,590,000 |
1,600,000 |
114,770 |
||||||
1,600,000 |
1,610,000 |
115,770 |
||||||
1,610,000 |
1,620,000 |
116,830 |
||||||
1,620,000 |
1,630,000 |
117,890 |
3,000,000 |
3,600,000 |
退職所得控除額控除後の退職手当等の金額に15%を乗じて算出した金額から163,230円を控除した金額 |
90,000,000 |
120,000,000 |
退職所得控除額控除後の退職手当等の金額に35%を乗じて算出した金額から6,162,430円を控除した金額 |
1,630,000 |
1,640,000 |
118,950 |
||||||
1,640,000 |
1,650,000 |
120,010 |
||||||
1,650,000 |
1,660,000 |
121,070 |
||||||
1,660,000 |
1,670,000 |
122,130 |
||||||
1,670,000 |
1,680,000 |
123,190 |
3,600,000 |
4,400,000 |
退職所得控除額控除後の退職手当等の金額に15.6%を乗じて算出した金額から184,830円を控除した金額 |
120,000,000円以上 |
退職所得控除額控除後の退職手当等の金額に37.5%を乗じて算出した金額から9,162,430円を控除した金額 |
|
1,680,000 |
1,690,000 |
124,250 |
||||||
1,690,000 |
1,700,000 |
125,310 |
||||||
1,700,000 |
1,710,000 |
126,370 |
||||||
1,710,000 |
1,720,000 |
127,430 |
||||||
1,720,000 |
1,730,000 |
128,490 |
4,400,000 |
5,000,000 |
退職所得控除額控除後の退職手当等の金額に17.5%を乗じて算出した金額から268,430円を控除した金額 |
|||
1,730,000 |
1,740,000 |
129,550 |
||||||
1,740,000 |
1,750,000 |
130,610 |
||||||
1,750,000 |
1,760,000 |
131,670 |
||||||
1,760,000 |
1,770,000 |
132,730 |