小規模企業共済事業団 |
小規模企業共済法 |
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 |
% |
2,000円未満 |
0 |
0 |
41,000 |
42,000 |
3,600 |
9 |
97,000 |
99,000 |
8,700 |
9 |
|
2,000 |
3,000 |
100 |
9 |
42,000 |
43,000 |
3,700 |
9 |
99,000 |
101,000 |
8,900 |
9 |
3,000 |
4,000 |
200 |
9 |
43,000 |
44,000 |
3,800 |
9 |
101,000 |
103,000 |
9,100 |
9 |
4,000 |
5,000 |
300 |
9 |
44,000 |
45,000 |
3,900 |
9 |
103,000 |
105,000 |
9,300 |
9 |
5,000 |
6,000 |
400 |
9 |
45,000 |
46,000 |
4,000 |
9 |
105,000 |
107,000 |
9,500 |
9 |
6,000 |
7,000 |
500 |
9 |
46,000 |
47,000 |
4,100 |
9 |
107,000 |
109,000 |
9,700 |
9 |
7,000 |
8,000 |
600 |
9 |
47,000 |
48,000 |
4,200 |
9 |
109,000 |
111,000 |
9,900 |
9 |
8,000 |
9,000 |
700 |
9 |
48,000 |
49,000 |
4,300 |
9 |
111,000 |
113,000 |
10,100 |
9 |
9,000 |
10,000 |
800 |
9 |
49,000 |
50,000 |
4,400 |
9 |
113,000 |
115,000 |
10,300 |
9 |
10,000 |
11,000 |
900 |
9 |
50,000 |
51,000 |
4,500 |
9 |
115,000 |
117,000 |
10,500 |
9 |
11,000 |
12,000 |
900 |
9 |
51,000 |
52,000 |
4,500 |
9 |
117,000 |
119,000 |
10,700 |
9 |
12,000 |
13,000 |
1,000 |
9 |
52,000 |
53,000 |
4,600 |
9 |
119,000 |
121,000 |
10,900 |
9 |
13,000 |
14,000 |
1,100 |
9 |
53,000 |
54,000 |
4,700 |
9 |
121,000 |
123,000 |
11,100 |
9 |
14,000 |
15,000 |
1,200 |
9 |
54,000 |
55,000 |
4,800 |
9 |
123,000 |
125,000 |
11,300 |
9 |
15,000 |
16,000 |
1,300 |
9 |
55,000 |
56,000 |
4,900 |
9 |
125,000 |
127,000 |
11,500 |
9 |
16,000 |
17,000 |
1,400 |
9 |
56,000 |
57,000 |
5,000 |
9 |
127,000 |
129,000 |
11,700 |
9 |
17,000 |
18,000 |
1,500 |
9 |
57,000 |
58,000 |
5,100 |
9 |
129,000 |
131,000 |
11,900 |
9 |
18,000 |
19,000 |
1,600 |
9 |
58,000 |
59,000 |
5,200 |
9 |
131,000 |
133,000 |
12,100 |
9 |
19,000 |
20,000 |
1,700 |
9 |
59,000 |
60,000 |
5,300 |
9 |
133,000 |
135,000 |
12,300 |
9 |
20,000 |
21,000 |
1,800 |
9 |
60,000 |
61,000 |
5,400 |
9 |
135,000 |
137,000 |
12,500 |
9 |
21,000 |
22,000 |
1,800 |
9 |
61,000 |
62,000 |
5,400 |
9 |
137,000 |
139,000 |
12,700 |
9 |
22,000 |
23,000 |
1,900 |
9 |
62,000 |
63,000 |
5,500 |
9 |
139,000 |
141,000 |
12,900 |
9 |
23,000 |
24,000 |
2,000 |
9 |
63,000 |
64,000 |
5,600 |
9 |
141,000 |
143,000 |
13,100 |
9 |
24,000 |
25,000 |
2,100 |
9 |
64,000 |
65,000 |
5,700 |
9 |
143,000 |
145,000 |
13,300 |
9 |
25,000 |
26,000 |
2,200 |
9 |
65,000 |
67,000 |
5,800 |
9 |
145,000 |
147,000 |
13,500 |
9 |
26,000 |
27,000 |
2,300 |
9 |
67,000 |
69,000 |
6,000 |
9 |
147,000 |
149,000 |
13,700 |
9 |
27,000 |
28,000 |
2,400 |
9 |
69,000 |
71,000 |
6,200 |
9 |
149,000 |
151,000 |
13,900 |
9 |
28,000 |
29,000 |
2,500 |
9 |
71,000 |
73,000 |
6,300 |
9 |
151,000 |
153,000 |
14,100 |
9 |
29,000 |
30,000 |
2,600 |
9 |
73,000 |
75,000 |
6,500 |
9 |
153,000 |
155,000 |
14,300 |
9 |
30,000 |
31,000 |
2,700 |
9 |
75,000 |
77,000 |
6,700 |
9 |
155,000 |
157,000 |
14,500 |
9 |
31,000 |
32,000 |
2,700 |
9 |
77,000 |
79,000 |
6,900 |
9 |
157,000 |
159,000 |
14,700 |
9 |
32,000 |
33,000 |
2,800 |
9 |
79,000 |
81,000 |
7,100 |
9 |
159,000 |
161,000 |
14,900 |
9 |
33,000 |
34,000 |
2,900 |
9 |
81,000 |
83,000 |
7,200 |
9 |
161,000 |
163,000 |
15,100 |
9 |
34,000 |
35,000 |
3,000 |
9 |
83,000 |
85,000 |
7,400 |
9 |
163,000 |
165,000 |
15,300 |
9 |
35,000 |
36,000 |
3,100 |
9 |
85,000 |
87,000 |
7,600 |
9 |
165,000 |
167,000 |
15,500 |
9 |
36,000 |
37,000 |
3,200 |
9 |
87,000 |
89,000 |
7,800 |
9 |
167,000 |
169,000 |
15,700 |
9 |
37,000 |
38,000 |
3,300 |
9 |
89,000 |
91,000 |
8,000 |
9 |
169,000 |
171,000 |
15,900 |
9 |
38,000 |
39,000 |
3,400 |
9 |
91,000 |
93,000 |
8,100 |
9 |
171,000 |
173,000 |
16,100 |
9 |
39,000 |
40,000 |
3,500 |
9 |
93,000 |
95,000 |
8,300 |
9 |
173,000 |
175,000 |
16,300 |
9 |
40,000 |
41,000 |
3,600 |
9 |
95,000 |
97,000 |
8,500 |
9 |
175,000 |
177,000 |
16,500 |
9 |
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 |
% |
177,000 |
179,000 |
16,700 |
9 |
288,000 |
291,000 |
27,800 |
9 |
414,000 |
418,000 |
46,100 |
11 |
179,000 |
181,000 |
16,900 |
9 |
291,000 |
294,000 |
28,100 |
9 |
418,000 |
422,000 |
46,700 |
11 |
181,000 |
183,000 |
17,100 |
9 |
294,000 |
297,000 |
28,400 |
9 |
422,000 |
426,000 |
47,300 |
11 |
183,000 |
185,000 |
17,300 |
9 |
297,000 |
300,000 |
28,700 |
9 |
426,000 |
430,000 |
47,900 |
11 |
185,000 |
187,000 |
17,500 |
9 |
300,000 |
303,000 |
29,000 |
9 |
430,000 |
434,000 |
48,500 |
11 |
187,000 |
189,000 |
17,700 |
9 |
303,000 |
306,000 |
29,400 |
9 |
434,000 |
438,000 |
49,100 |
11 |
189,000 |
191,000 |
17,900 |
9 |
306,000 |
309,000 |
29,900 |
9 |
438,000 |
442,000 |
49,700 |
11 |
191,000 |
193,000 |
18,100 |
9 |
309,000 |
312,000 |
30,300 |
9 |
442,000 |
446,000 |
50,300 |
11 |
193,000 |
195,000 |
18,300 |
9 |
312,000 |
315,000 |
30,800 |
9 |
446,000 |
450,000 |
50,900 |
11 |
195,000 |
198,000 |
18,500 |
9 |
315,000 |
318,000 |
31,200 |
9 |
450,000 |
454,000 |
51,500 |
11 |
198,000 |
201,000 |
18,800 |
9 |
318,000 |
321,000 |
31,700 |
9 |
454,000 |
458,000 |
52,100 |
11 |
201,000 |
204,000 |
19,100 |
9 |
321,000 |
324,000 |
32,100 |
10 |
458,000 |
462,000 |
52,700 |
11 |
204,000 |
207,000 |
19,400 |
9 |
324,000 |
327,000 |
32,600 |
10 |
462,000 |
466,000 |
53,300 |
11 |
207,000 |
210,000 |
19,700 |
9 |
327,000 |
330,000 |
33,000 |
10 |
466,000 |
470,000 |
53,900 |
11 |
210,000 |
213,000 |
20,000 |
9 |
330,000 |
333,000 |
33,500 |
10 |
470,000 |
474,000 |
54,500 |
11 |
213,000 |
216,000 |
20,300 |
9 |
333,000 |
336,000 |
33,900 |
10 |
474,000 |
478,000 |
55,100 |
11 |
216,000 |
219,000 |
20,600 |
9 |
336,000 |
339,000 |
34,400 |
10 |
478,000 |
482,000 |
55,700 |
11 |
219,000 |
222,000 |
20,900 |
9 |
339,000 |
342,000 |
34,800 |
10 |
482,000 |
486,000 |
56,300 |
11 |
222,000 |
225,000 |
21,200 |
9 |
342,000 |
345,000 |
35,300 |
10 |
486,000 |
490,000 |
56,900 |
11 |
225,000 |
228,000 |
21,500 |
9 |
345,000 |
348,000 |
35,700 |
10 |
490,000 |
494,000 |
57,500 |
11 |
228,000 |
231,000 |
21,800 |
9 |
348,000 |
351,000 |
36,200 |
10 |
494,000 |
498,000 |
58,100 |
11 |
231,000 |
234,000 |
22,100 |
9 |
351,000 |
354,000 |
36,600 |
10 |
498,000 |
502,000 |
58,700 |
11 |
234,000 |
237,000 |
22,400 |
9 |
354,000 |
357,000 |
37,100 |
10 |
502,000 |
506,000 |
59,300 |
11 |
237,000 |
240,000 |
22,700 |
9 |
357,000 |
360,000 |
37,500 |
10 |
506,000 |
510,000 |
59,900 |
11 |
240,000 |
243,000 |
23,000 |
9 |
360,000 |
363,000 |
38,000 |
10 |
510,000 |
514,000 |
60,500 |
11 |
243,000 |
246,000 |
23,300 |
9 |
363,000 |
366,000 |
38,400 |
10 |
514,000 |
518,000 |
61,100 |
11 |
246,000 |
249,000 |
23,600 |
9 |
366,000 |
369,000 |
38,900 |
10 |
518,000 |
522,000 |
61,700 |
11 |
249,000 |
252,000 |
23,900 |
9 |
369,000 |
372,000 |
39,300 |
10 |
522,000 |
526,000 |
62,300 |
11 |
252,000 |
255,000 |
24,200 |
9 |
372,000 |
375,000 |
39,800 |
10 |
526,000 |
530,000 |
62,900 |
11 |
255,000 |
258,000 |
24,500 |
9 |
375,000 |
378,000 |
40,200 |
10 |
530,000 |
534,000 |
63,500 |
11 |
258,000 |
261,000 |
24,800 |
9 |
378,000 |
381,000 |
40,700 |
10 |
534,000 |
538,000 |
64,100 |
12 |
261,000 |
264,000 |
25,100 |
9 |
381,000 |
384,000 |
41,100 |
10 |
538,000 |
542,000 |
64,700 |
12 |
264,000 |
267,000 |
25,400 |
9 |
384,000 |
387,000 |
41,600 |
10 |
542,000 |
546,000 |
65,300 |
12 |
267,000 |
270,000 |
25,700 |
9 |
387,000 |
390,000 |
42,000 |
10 |
546,000 |
550,000 |
65,900 |
12 |
270,000 |
273,000 |
26,000 |
9 |
390,000 |
394,000 |
42,500 |
10 |
550,000 |
554,000 |
66,500 |
12 |
273,000 |
276,000 |
26,300 |
9 |
394,000 |
398,000 |
43,100 |
10 |
554,000 |
558,000 |
67,100 |
12 |
276,000 |
279,000 |
26,600 |
9 |
398,000 |
402,000 |
43,700 |
10 |
558,000 |
562,000 |
67,700 |
12 |
279,000 |
282,000 |
26,900 |
9 |
402,000 |
406,000 |
44,300 |
11 |
562,000 |
566,000 |
68,300 |
12 |
282,000 |
285,000 |
27,200 |
9 |
406,000 |
410,000 |
44,900 |
11 |
566,000 |
570,000 |
68,900 |
12 |
285,000 |
288,000 |
27,500 |
9 |
410,000 |
414,000 |
45,500 |
11 |
570,000 |
574,000 |
69,500 |
12 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
574,000 |
578,000 |
70,100 |
12 |
705,000 |
710,000 |
95,000 |
13 |
855,000 |
860,000 |
125,000 |
14 |
578,000 |
582,000 |
70,700 |
12 |
710,000 |
715,000 |
96,000 |
13 |
860,000 |
865,000 |
126,000 |
14 |
582,000 |
586,000 |
71,300 |
12 |
715,000 |
720,000 |
97,000 |
13 |
865,000 |
870,000 |
127,000 |
14 |
586,000 |
590,000 |
71,900 |
12 |
720,000 |
725,000 |
98,000 |
13 |
870,000 |
875,000 |
128,000 |
14 |
590,000 |
594,000 |
72,500 |
12 |
725,000 |
730,000 |
99,000 |
13 |
875,000 |
880,000 |
129,000 |
14 |
594,000 |
598,000 |
73,100 |
12 |
730,000 |
735,000 |
100,000 |
13 |
880,000 |
885,000 |
130,000 |
14 |
598,000 |
602,000 |
73,700 |
12 |
735,000 |
740,000 |
101,000 |
13 |
885,000 |
890,000 |
131,000 |
14 |
602,000 |
606,000 |
74,400 |
12 |
740,000 |
745,000 |
102,000 |
13 |
890,000 |
895,000 |
132,000 |
14 |
606,000 |
610,000 |
75,200 |
12 |
745,000 |
750,000 |
103,000 |
13 |
895,000 |
900,000 |
133,000 |
14 |
610,000 |
614,000 |
76,000 |
12 |
750,000 |
755,000 |
104,000 |
13 |
900,000 |
905,000 |
134,000 |
14 |
614,000 |
618,000 |
76,800 |
12 |
755,000 |
760,000 |
105,000 |
13 |
905,000 |
910,000 |
135,000 |
14 |
618,000 |
622,000 |
77,600 |
12 |
760,000 |
765,000 |
106,000 |
13 |
910,000 |
915,000 |
136,000 |
14 |
622,000 |
626,000 |
78,400 |
12 |
765,000 |
770,000 |
107,000 |
13 |
915,000 |
920,000 |
137,000 |
14 |
626,000 |
630,000 |
79,200 |
12 |
770,000 |
775,000 |
108,000 |
14 |
920,000 |
925,000 |
138,000 |
15 |
630,000 |
634,000 |
80,000 |
12 |
775,000 |
780,000 |
109,000 |
14 |
925,000 |
930,000 |
139,000 |
15 |
634,000 |
638,000 |
80,800 |
12 |
780,000 |
785,000 |
110,000 |
14 |
930,000 |
935,000 |
140,000 |
15 |
638,000 |
642,000 |
81,600 |
12 |
785,000 |
790,000 |
111,000 |
14 |
935,000 |
940,000 |
141,000 |
15 |
642,000 |
646,000 |
82,400 |
12 |
790,000 |
795,000 |
112,000 |
14 |
940,000 |
945,000 |
142,000 |
15 |
646,000 |
650,000 |
83,200 |
12 |
795,000 |
800,000 |
113,000 |
14 |
945,000 |
950,000 |
143,000 |
15 |
650,000 |
655,000 |
84,000 |
12 |
800,000 |
805,000 |
114,000 |
14 |
950,000 |
955,000 |
144,000 |
15 |
655,000 |
660,000 |
85,000 |
12 |
805,000 |
810,000 |
115,000 |
14 |
955,000 |
960,000 |
145,000 |
15 |
660,000 |
665,000 |
86,000 |
13 |
810,000 |
815,000 |
116,000 |
14 |
960,000 |
965,000 |
146,000 |
15 |
665,000 |
670,000 |
87,000 |
13 |
815,000 |
820,000 |
117,000 |
14 |
965,000 |
970,000 |
147,000 |
15 |
670,000 |
675,000 |
88,000 |
13 |
820,000 |
825,000 |
118,000 |
14 |
970,000 |
975,000 |
148,000 |
15 |
675,000 |
680,000 |
89,000 |
13 |
825,000 |
830,000 |
119,000 |
14 |
975,000 |
980,000 |
149,000 |
15 |
680,000 |
685,000 |
90,000 |
13 |
830,000 |
835,000 |
120,000 |
14 |
980,000 |
985,000 |
150,000 |
15 |
685,000 |
690,000 |
91,000 |
13 |
835,000 |
840,000 |
121,000 |
14 |
985,000 |
990,000 |
151,000 |
15 |
690,000 |
695,000 |
92,000 |
13 |
840,000 |
845,000 |
122,000 |
14 |
990,000 |
995,000 |
152,000 |
15 |
695,000 |
700,000 |
93,000 |
13 |
845,000 |
850,000 |
123,000 |
14 |
995,000 |
1,000,000 |
153,000 |
15 |
700,000 |
705,000 |
94,000 |
13 |
850,000 |
855,000 |
124,000 |
14 |
1,000,000円 |
154,000 |
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 |
2,000円未満 |
0 |
41,000 |
42,000 |
3,600 |
97,000 |
99,000 |
8,700 |
|
2,000 |
3,000 |
100 |
42,000 |
43,000 |
3,700 |
99,000 |
101,000 |
8,900 |
3,000 |
4,000 |
200 |
43,000 |
44,000 |
3,800 |
101,000 |
103,000 |
9,000 |
4,000 |
5,000 |
300 |
44,000 |
45,000 |
3,900 |
103,000 |
105,000 |
9,200 |
5,000 |
6,000 |
400 |
45,000 |
46,000 |
4,000 |
105,000 |
107,000 |
9,400 |
6,000 |
7,000 |
500 |
46,000 |
47,000 |
4,100 |
107,000 |
109,000 |
9,600 |
7,000 |
8,000 |
600 |
47,000 |
48,000 |
4,200 |
109,000 |
111,000 |
9,800 |
8,000 |
9,000 |
700 |
48,000 |
49,000 |
4,300 |
111,000 |
113,000 |
9,900 |
9,000 |
10,000 |
800 |
49,000 |
50,000 |
4,400 |
113,000 |
115,000 |
10,100 |
10,000 |
11,000 |
900 |
50,000 |
51,000 |
4,500 |
115,000 |
117,000 |
10,300 |
11,000 |
12,000 |
900 |
51,000 |
52,000 |
4,500 |
117,000 |
119,000 |
10,500 |
12,000 |
13,000 |
1,000 |
52,000 |
53,000 |
4,600 |
119,000 |
121,000 |
10,700 |
13,000 |
14,000 |
1,100 |
53,000 |
54,000 |
4,700 |
121,000 |
123,000 |
10,800 |
14,000 |
15,000 |
1,200 |
54,000 |
55,000 |
4,800 |
123,000 |
125,000 |
11,000 |
15,000 |
16,000 |
1,300 |
55,000 |
56,000 |
4,900 |
125,000 |
127,000 |
11,200 |
16,000 |
17,000 |
1,400 |
56,000 |
57,000 |
5,000 |
127,000 |
129,000 |
11,400 |
17,000 |
18,000 |
1,500 |
57,000 |
58,000 |
5,100 |
129,000 |
131,000 |
11,600 |
18,000 |
19,000 |
1,600 |
58,000 |
59,000 |
5,200 |
131,000 |
133,000 |
11,700 |
19,000 |
20,000 |
1,700 |
59,000 |
60,000 |
5,300 |
133,000 |
135,000 |
11,900 |
20,000 |
21,000 |
1,800 |
60,000 |
61,000 |
5,400 |
135,000 |
137,000 |
12,100 |
21,000 |
22,000 |
1,800 |
61,000 |
62,000 |
5,400 |
137,000 |
139,000 |
12,300 |
22,000 |
23,000 |
1,900 |
62,000 |
63,000 |
5,500 |
139,000 |
141,000 |
12,500 |
23,000 |
24,000 |
2,000 |
63,000 |
64,000 |
5,600 |
141,000 |
143,000 |
12,600 |
24,000 |
25,000 |
2,100 |
64,000 |
65,000 |
5,700 |
143,000 |
145,000 |
12,800 |
25,000 |
26,000 |
2,200 |
65,000 |
67,000 |
5,800 |
145,000 |
147,000 |
13,000 |
26,000 |
27,000 |
2,300 |
67,000 |
69,000 |
6,000 |
147,000 |
149,000 |
13,200 |
27,000 |
28,000 |
2,400 |
69,000 |
71,000 |
6,200 |
149,000 |
151,000 |
13,400 |
28,000 |
29,000 |
2,500 |
71,000 |
73,000 |
6,300 |
151,000 |
153,000 |
13,500 |
29,000 |
30,000 |
2,600 |
73,000 |
75,000 |
6,500 |
153,000 |
155,000 |
13,700 |
30,000 |
31,000 |
2,700 |
75,000 |
77,000 |
6,700 |
155,000 |
157,000 |
13,900 |
31,000 |
32,000 |
2,700 |
77,000 |
79,000 |
6,900 |
157,000 |
159,000 |
14,100 |
32,000 |
33,000 |
2,800 |
79,000 |
81,000 |
7,100 |
159,000 |
161,000 |
14,300 |
33,000 |
34,000 |
2,900 |
81,000 |
83,000 |
7,200 |
161,000 |
163,000 |
14,400 |
34,000 |
35,000 |
3,000 |
83,000 |
85,000 |
7,400 |
163,000 |
165,000 |
14,600 |
35,000 |
36,000 |
3,100 |
85,000 |
87,000 |
7,600 |
165,000 |
167,000 |
14,800 |
36,000 |
37,000 |
3,200 |
87,000 |
89,000 |
7,800 |
167,000 |
169,000 |
15,000 |
37,000 |
38,000 |
3,300 |
89,000 |
91,000 |
8,000 |
169,000 |
171,000 |
15,200 |
38,000 |
39,000 |
3,400 |
91,000 |
93,000 |
8,100 |
171,000 |
173,000 |
15,300 |
39,000 |
40,000 |
3,500 |
93,000 |
95,000 |
8,300 |
173,000 |
175,000 |
15,500 |
40,000 |
41,000 |
3,600 |
95,000 |
97,000 |
8,500 |
175,000 |
177,000 |
15,700 |
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 |
177,000 |
179,000 |
15,900 |
288,000 |
291,000 |
25,900 |
414,000 |
418,000 |
37,200 |
179,000 |
181,000 |
16,100 |
291,000 |
294,000 |
26,100 |
418,000 |
422,000 |
37,600 |
181,000 |
183,000 |
16,200 |
294,000 |
297,000 |
26,400 |
422,000 |
426,000 |
37,900 |
183,000 |
185,000 |
16,400 |
297,000 |
300,000 |
26,700 |
426,000 |
430,000 |
38,300 |
185,000 |
187,000 |
16,600 |
300,000 |
303,000 |
27,000 |
430,000 |
434,000 |
38,700 |
187,000 |
189,000 |
16,800 |
303,000 |
306,000 |
27,200 |
434,000 |
438,000 |
39,000 |
189,000 |
191,000 |
17,000 |
306,000 |
309,000 |
27,500 |
438,000 |
442,000 |
39,400 |
191,000 |
193,000 |
17,100 |
309,000 |
312,000 |
27,800 |
442,000 |
446,000 |
39,700 |
193,000 |
195,000 |
17,300 |
312,000 |
315,000 |
28,000 |
446,000 |
450,000 |
40,100 |
195,000 |
198,000 |
17,500 |
315,000 |
318,000 |
28,300 |
450,000 |
454,000 |
40,500 |
198,000 |
201,000 |
17,800 |
318,000 |
321,000 |
28,600 |
454,000 |
458,000 |
40,800 |
201,000 |
204,000 |
18,000 |
321,000 |
324,000 |
28,800 |
458,000 |
462,000 |
41,200 |
204,000 |
207,000 |
18,300 |
324,000 |
327,000 |
29,100 |
462,000 |
466,000 |
41,500 |
207,000 |
210,000 |
18,600 |
327,000 |
330,000 |
29,400 |
466,000 |
470,000 |
41,900 |
210,000 |
213,000 |
18,900 |
330,000 |
333,000 |
29,700 |
470,000 |
474,000 |
42,300 |
213,000 |
216,000 |
19,100 |
333,000 |
336,000 |
29,900 |
474,000 |
478,000 |
42,600 |
216,000 |
219,000 |
19,400 |
336,000 |
339,000 |
30,200 |
478,000 |
482,000 |
43,000 |
219,000 |
222,000 |
19,700 |
339,000 |
342,000 |
30,500 |
482,000 |
486,000 |
43,300 |
222,000 |
225,000 |
19,900 |
342,000 |
345,000 |
30,700 |
486,000 |
490,000 |
43,700 |
225,000 |
228,000 |
20,200 |
345,000 |
348,000 |
31,000 |
490,000 |
494,000 |
44,100 |
228,000 |
231,000 |
20,500 |
348,000 |
351,000 |
31,300 |
494,000 |
498,000 |
44,400 |
231,000 |
234,000 |
20,700 |
351,000 |
354,000 |
31,500 |
498,000 |
502,000 |
44,800 |
234,000 |
237,000 |
21,000 |
354,000 |
357,000 |
31,800 |
502,000 |
506,000 |
45,200 |
237,000 |
240,000 |
21,300 |
357,000 |
360,000 |
32,100 |
506,000 |
510,000 |
45,600 |
240,000 |
243,000 |
21,600 |
360,000 |
363,000 |
32,400 |
510,000 |
514,000 |
46,000 |
243,000 |
246,000 |
21,800 |
363,000 |
366,000 |
32,600 |
514,000 |
518,000 |
46,400 |
246,000 |
249,000 |
22,100 |
366,000 |
369,000 |
32,900 |
518,000 |
522,000 |
46,800 |
249,000 |
252,000 |
22,400 |
369,000 |
372,000 |
33,200 |
522,000 |
526,000 |
47,200 |
252,000 |
255,000 |
22,600 |
372,000 |
375,000 |
33,400 |
526,000 |
530,000 |
47,600 |
255,000 |
258,000 |
22,900 |
375,000 |
378,000 |
33,700 |
530,000 |
534,000 |
48,000 |
258,000 |
261,000 |
23,200 |
378,000 |
381,000 |
34,000 |
534,000 |
538,000 |
48,400 |
261,000 |
264,000 |
23,400 |
381,000 |
384,000 |
34,200 |
538,000 |
542,000 |
48,800 |
264,000 |
267,000 |
23,700 |
384,000 |
387,000 |
34,500 |
542,000 |
546,000 |
49,200 |
267,000 |
270,000 |
24,000 |
387,000 |
390,000 |
34,800 |
546,000 |
550,000 |
49,600 |
270,000 |
273,000 |
24,300 |
390,000 |
394,000 |
35,100 |
550,000 |
554,000 |
50,000 |
273,000 |
276,000 |
24,500 |
394,000 |
398,000 |
35,400 |
554,000 |
558,000 |
50,400 |
276,000 |
279,000 |
24,800 |
398,000 |
402,000 |
35,800 |
558,000 |
562,000 |
50,800 |
279,000 |
282,000 |
25,100 |
402,000 |
406,000 |
36,100 |
562,000 |
566,000 |
51,200 |
282,000 |
285,000 |
25,300 |
406,000 |
410,000 |
36,500 |
566,000 |
570,000 |
51,600 |
285,000 |
288,000 |
25,600 |
410,000 |
414,000 |
36,900 |
570,000 |
574,000 |
52,000 |
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 |
574,000 |
578,000 |
52,400 |
705,000 |
710,000 |
65,500 |
855,000 |
860,000 |
80,500 |
578,000 |
582,000 |
52,800 |
710,000 |
715,000 |
66,000 |
860,000 |
865,000 |
81,000 |
582,000 |
586,000 |
53,200 |
715,000 |
720,000 |
66,500 |
865,000 |
870,000 |
81,500 |
586,000 |
590,000 |
53,600 |
720,000 |
725,000 |
67,000 |
870,000 |
875,000 |
82,000 |
590,000 |
594,000 |
54,000 |
725,000 |
730,000 |
67,500 |
875,000 |
880,000 |
82,500 |
594,000 |
598,000 |
54,400 |
730,000 |
735,000 |
68,000 |
880,000 |
885,000 |
83,000 |
598,000 |
602,000 |
54,800 |
735,000 |
740,000 |
68,500 |
885,000 |
890,000 |
83,500 |
602,000 |
606,000 |
55,200 |
740,000 |
745,000 |
69,000 |
890,000 |
895,000 |
84,000 |
606,000 |
610,000 |
55,600 |
745,000 |
750,000 |
69,500 |
895,000 |
900,000 |
84,500 |
610,000 |
614,000 |
56,000 |
750,000 |
755,000 |
70,000 |
900,000 |
905,000 |
85,000 |
614,000 |
618,000 |
56,400 |
755,000 |
760,000 |
70,500 |
905,000 |
910,000 |
85,500 |
618,000 |
622,000 |
56,800 |
760,000 |
765,000 |
71,000 |
910,000 |
915,000 |
86,000 |
622,000 |
626,000 |
57,200 |
765,000 |
770,000 |
71,500 |
915,000 |
920,000 |
86,500 |
626,000 |
630,000 |
57,600 |
770,000 |
775,000 |
72,000 |
920,000 |
925,000 |
87,000 |
630,000 |
634,000 |
58,000 |
775,000 |
780,000 |
72,500 |
925,000 |
930,000 |
87,500 |
634,000 |
638,000 |
58,400 |
780,000 |
785,000 |
73,000 |
930,000 |
935,000 |
88,000 |
638,000 |
642,000 |
58,800 |
785,000 |
790,000 |
73,500 |
935,000 |
940,000 |
88,500 |
642,000 |
646,000 |
59,200 |
790,000 |
795,000 |
74,000 |
940,000 |
945,000 |
89,000 |
646,000 |
650,000 |
59,600 |
795,000 |
800,000 |
74,500 |
945,000 |
950,000 |
89,500 |
650,000 |
655,000 |
60,000 |
800,000 |
805,000 |
75,000 |
950,000 |
955,000 |
90,000 |
655,000 |
660,000 |
60,500 |
805,000 |
810,000 |
75,500 |
955,000 |
960,000 |
90,500 |
660,000 |
665,000 |
61,000 |
810,000 |
815,000 |
76,000 |
960,000 |
965,000 |
91,000 |
665,000 |
670,000 |
61,500 |
815,000 |
820,000 |
76,500 |
965,000 |
970,000 |
91,500 |
670,000 |
675,000 |
62,000 |
820,000 |
825,000 |
77,000 |
970,000 |
975,000 |
92,000 |
675,000 |
680,000 |
62,500 |
825,000 |
830,000 |
77,500 |
975,000 |
980,000 |
92,500 |
680,000 |
685,000 |
63,000 |
830,000 |
835,000 |
78,000 |
980,000 |
985,000 |
93,000 |
685,000 |
690,000 |
63,500 |
835,000 |
840,000 |
78,500 |
985,000 |
990,000 |
93,500 |
690,000 |
695,000 |
64,000 |
840,000 |
845,000 |
79,000 |
990,000 |
995,000 |
94,000 |
695,000 |
700,000 |
64,500 |
845,000 |
850,000 |
79,500 |
995,000 |
1,000,000 |
94,500 |
700,000 |
705,000 |
65,000 |
850,000 |
855,000 |
80,000 |
1,000,000円 |
95,000 |
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 |
|||
以上 |
未満 |
税額 |
税額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
22,500円未満 |
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 |
|
22,500 |
23,000 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,700 |
23,000 |
23,500 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,800 |
23,500 |
24,000 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,800 |
24,000 |
24,500 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,900 |
24,500 |
25,000 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,900 |
25,000 |
25,500 |
210 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,000 |
25,500 |
26,000 |
250 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,000 |
26,000 |
26,500 |
290 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,100 |
26,500 |
27,000 |
320 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,200 |
27,000 |
27,500 |
360 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,300 |
27,500 |
28,000 |
390 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,400 |
28,000 |
28,500 |
430 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,500 |
28,500 |
29,000 |
470 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,600 |
29,000 |
29,500 |
500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,700 |
29,500 |
30,000 |
540 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,800 |
30,000 |
30,500 |
570 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,900 |
30,500 |
31,000 |
610 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,000 |
31,000 |
31,500 |
650 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,100 |
31,500 |
32,000 |
680 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,200 |
32,000 |
32,500 |
720 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,300 |
32,500 |
33,000 |
750 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,400 |
33,000 |
33,500 |
790 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,500 |
33,500 |
34,000 |
830 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,600 |
34,000 |
34,500 |
870 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,700 |
34,500 |
35,000 |
910 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,800 |
35,000 |
35,500 |
950 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,900 |
35,500 |
36,000 |
990 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,000 |
36,000 |
36,500 |
1,030 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,100 |
36,500 |
37,000 |
1,070 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,200 |
37,000 |
37,500 |
1,110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,300 |
37,500 |
38,000 |
1,150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,400 |
38,000 |
38,500 |
1,190 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,500 |
38,500 |
39,000 |
1,230 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,600 |
39,000 |
39,500 |
1,270 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,800 |
39,500 |
40,000 |
1,310 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,000 |
40,000 |
40,500 |
1,350 |
170 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,100 |
40,500 |
41,000 |
1,390 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,300 |
41,000 |
41,500 |
1,430 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,500 |
41,500 |
42,000 |
1,470 |
280 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,600 |
42,000 |
42,500 |
1,510 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,800 |
42,500 |
43,000 |
1,550 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,000 |
43,000 |
43,500 |
1,590 |
380 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,100 |
43,500 |
44,000 |
1,630 |
420 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,300 |
44,000 |
44,500 |
1,670 |
460 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,500 |
44,500 |
45,000 |
1,710 |
490 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,600 |
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 |
|||
以上 |
未満 |
税額 |
税額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
45,000 |
45,500 |
1,750 |
530 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,800 |
45,500 |
46,000 |
1,790 |
560 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
7,000 |
46,000 |
46,500 |
1,830 |
600 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
7,100 |
46,500 |
47,000 |
1,870 |
640 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
7,300 |
47,000 |
47,500 |
1,910 |
670 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
7,500 |
47,500 |
48,000 |
1,950 |
710 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
7,600 |
48,000 |
49,000 |
2,010 |
760 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
7,800 |
49,000 |
50,000 |
2,090 |
840 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
8,100 |
50,000 |
51,000 |
2,170 |
920 |
380 |
0 |
0 |
0 |
0 |
0 |
0 |
8,800 |
51,000 |
52,000 |
2,250 |
1,000 |
450 |
0 |
0 |
0 |
0 |
0 |
0 |
8,800円に、その月の社会保険料控除後の給与等の金額のうち50,000円をこえる金額の40%に相当する金額を加算した金額 |
52,000 |
53,000 |
2,330 |
1,080 |
520 |
0 |
0 |
0 |
0 |
0 |
0 |
|
53,000 |
54,000 |
2,410 |
1,160 |
600 |
70 |
0 |
0 |
0 |
0 |
0 |
|
54,000 |
55,000 |
2,530 |
1,240 |
670 |
140 |
0 |
0 |
0 |
0 |
0 |
|
55,000 |
56,000 |
2,650 |
1,320 |
740 |
220 |
0 |
0 |
0 |
0 |
0 |
|
56,000 |
57,000 |
2,770 |
1,400 |
820 |
290 |
0 |
0 |
0 |
0 |
0 |
|
57,000 |
58,000 |
2,900 |
1,490 |
910 |
370 |
0 |
0 |
0 |
0 |
0 |
|
58,000 |
59,000 |
3,040 |
1,580 |
1,000 |
450 |
0 |
0 |
0 |
0 |
0 |
|
59,000 |
60,000 |
3,170 |
1,670 |
1,090 |
530 |
0 |
0 |
0 |
0 |
0 |
|
60,000 |
61,000 |
3,310 |
1,760 |
1,180 |
610 |
90 |
0 |
0 |
0 |
0 |
|
61,000 |
62,000 |
3,440 |
1,850 |
1,270 |
690 |
170 |
0 |
0 |
0 |
0 |
|
62,000 |
63,000 |
3,580 |
1,940 |
1,360 |
780 |
250 |
0 |
0 |
0 |
0 |
|
63,000 |
64,000 |
3,710 |
2,030 |
1,450 |
870 |
330 |
0 |
0 |
0 |
0 |
|
64,000 |
65,000 |
3,850 |
2,120 |
1,540 |
960 |
410 |
0 |
0 |
0 |
0 |
|
65,000 |
66,000 |
3,980 |
2,210 |
1,630 |
1,050 |
490 |
0 |
0 |
0 |
0 |
|
66,000 |
67,000 |
4,120 |
2,300 |
1,720 |
1,140 |
570 |
50 |
0 |
0 |
0 |
|
67,000 |
68,000 |
4,250 |
2,390 |
1,810 |
1,230 |
650 |
130 |
0 |
0 |
0 |
|
68,000 |
69,000 |
4,390 |
2,510 |
1,900 |
1,320 |
730 |
210 |
0 |
0 |
0 |
|
69,000 |
70,000 |
4,520 |
2,650 |
1,990 |
1,410 |
820 |
290 |
0 |
0 |
0 |
|
70,000 |
71,000 |
4,660 |
2,780 |
2,080 |
1,500 |
910 |
370 |
0 |
0 |
0 |
|
71,000 |
72,000 |
4,790 |
2,920 |
2,170 |
1,590 |
1,000 |
450 |
0 |
0 |
0 |
|
72,000 |
73,000 |
4,930 |
3,050 |
2,260 |
1,680 |
1,090 |
530 |
10 |
0 |
0 |
|
73,000 |
74,000 |
5,070 |
3,190 |
2,350 |
1,770 |
1,180 |
610 |
90 |
0 |
0 |
|
74,000 |
75,000 |
5,220 |
3,340 |
2,470 |
1,870 |
1,280 |
700 |
180 |
0 |
0 |
|
75,000 |
76,000 |
5,370 |
3,490 |
2,620 |
1,970 |
1,380 |
800 |
270 |
0 |
0 |
|
76,000 |
77,000 |
5,520 |
3,640 |
2,770 |
2,070 |
1,480 |
900 |
360 |
0 |
0 |
|
77,000 |
78,000 |
5,670 |
3,790 |
2,920 |
2,170 |
1,580 |
1,000 |
450 |
0 |
0 |
|
78,000 |
79,000 |
5,820 |
3,940 |
3,070 |
2,270 |
1,680 |
1,100 |
540 |
10 |
0 |
|
79,000 |
80,000 |
5,970 |
4,090 |
3,220 |
2,370 |
1,780 |
1,200 |
630 |
100 |
0 |
|
80,000 |
81,000 |
6,120 |
4,240 |
3,370 |
2,490 |
1,880 |
1,300 |
720 |
190 |
0 |
|
81,000 |
82,000 |
6,300 |
4,390 |
3,520 |
2,640 |
1,980 |
1,400 |
820 |
280 |
0 |
|
82,000 |
83,000 |
6,500 |
4,540 |
3,670 |
2,790 |
2,080 |
1,500 |
920 |
370 |
0 |
|
83,000 |
84,000 |
6,700 |
4,690 |
3,820 |
2,940 |
2,180 |
1,600 |
1,020 |
460 |
0 |
|
84,000 |
85,000 |
6,900 |
4,840 |
3,970 |
3,090 |
2,280 |
1,700 |
1,120 |
550 |
30 |
|
85,000 |
86,000 |
7,100 |
4,990 |
4,120 |
3,240 |
2,380 |
1,800 |
1,220 |
640 |
120 |
|
86,000 |
87,000 |
7,300 |
5,140 |
4,270 |
3,390 |
2,520 |
1,900 |
1,320 |
730 |
210 |
|
87,000 |
88,000 |
7,500 |
5,290 |
4,420 |
3,540 |
2,670 |
2,000 |
1,420 |
830 |
300 |
|
88,000 |
89,000 |
7,700 |
5,440 |
4,570 |
3,690 |
2,820 |
2,100 |
1,520 |
930 |
390 |
|
89,000 |
90,000 |
7,900 |
5,590 |
4,720 |
3,840 |
2,970 |
2,200 |
1,620 |
1,030 |
480 |
|
90,000 |
91,000 |
8,100 |
5,740 |
4,870 |
3,990 |
3,120 |
2,300 |
1,720 |
1,130 |
570 |
|
91,000 |
92,000 |
8,300 |
5,890 |
5,020 |
4,140 |
3,270 |
2,400 |
1,820 |
1,230 |
660 |
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 |
|||
以上 |
未満 |
税額 |
税額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
92,000 |
93,000 |
8,500 |
6,040 |
5,170 |
4,290 |
3,420 |
2,540 |
1,920 |
1,330 |
750 |
8,800円に、その月の社会保険料控除後の給与等の金額のうち50,000円をこえる金額の40%に相当する金額を加算した金額 |
93,000 |
94,000 |
8,700 |
6,200 |
5,320 |
4,440 |
3,570 |
2,690 |
2,020 |
1,430 |
850 |
|
94,000 |
95,000 |
8,900 |
6,400 |
5,470 |
4,590 |
3,720 |
2,840 |
2,120 |
1,530 |
950 |
|
95,000 |
96,000 |
9,100 |
6,600 |
5,620 |
4,740 |
3,870 |
2,990 |
2,220 |
1,630 |
1,050 |
|
96,000 |
97,000 |
9,300 |
6,800 |
5,770 |
4,890 |
4,020 |
3,140 |
2,320 |
1,730 |
1,150 |
|
97,000 |
98,000 |
9,500 |
7,000 |
5,920 |
5,040 |
4,170 |
3,290 |
2,420 |
1,830 |
1,250 |
|
98,000 |
100,000 |
9,800 |
7,300 |
6,140 |
5,270 |
4,390 |
3,520 |
2,640 |
1,980 |
1,400 |
|
100,000 |
102,000 |
10,200 |
7,700 |
6,530 |
5,570 |
4,690 |
3,820 |
2,940 |
2,180 |
1,600 |
31,500円 |
102,000 |
104,000 |
10,600 |
8,100 |
6,930 |
5,870 |
4,990 |
4,120 |
3,240 |
2,380 |
1,800 |
31,500円に、その月の社会保険料控除後の給与等の金額のうち100,000円をこえる金額の55%に相当する金額を加算した金額 |
104,000 |
106,000 |
11,000 |
8,500 |
7,330 |
6,170 |
5,290 |
4,420 |
3,540 |
2,670 |
2,000 |
|
106,000 |
108,000 |
11,400 |
8,900 |
7,730 |
6,570 |
5,590 |
4,720 |
3,840 |
2,970 |
2,200 |
|
108,000 |
110,000 |
11,800 |
9,300 |
8,130 |
6,970 |
5,890 |
5,020 |
4,140 |
3,270 |
2,400 |
|
110,000 |
112,000 |
12,200 |
9,700 |
8,530 |
7,370 |
6,200 |
5,320 |
4,440 |
3,570 |
2,690 |
|
112,000 |
114,000 |
12,600 |
10,100 |
8,930 |
7,770 |
6,600 |
5,620 |
4,740 |
3,870 |
2,990 |
|
114,000 |
116,000 |
13,040 |
10,500 |
9,330 |
8,170 |
7,000 |
5,920 |
5,040 |
4,170 |
3,290 |
|
116,000 |
118,000 |
13,540 |
10,900 |
9,730 |
8,570 |
7,400 |
6,230 |
5,340 |
4,470 |
3,590 |
|
118,000 |
120,000 |
14,040 |
11,300 |
10,130 |
8,970 |
7,800 |
6,630 |
5,640 |
4,770 |
3,890 |
|
120,000 |
122,000 |
14,540 |
11,700 |
10,530 |
9,370 |
8,200 |
7,030 |
5,940 |
5,070 |
4,190 |
|
122,000 |
124,000 |
15,040 |
12,100 |
10,930 |
9,770 |
8,600 |
7,430 |
6,270 |
5,370 |
4,490 |
|
124,000 |
126,000 |
15,540 |
12,500 |
11,330 |
10,170 |
9,000 |
7,830 |
6,670 |
5,670 |
4,790 |
|
126,000 |
128,000 |
16,040 |
12,920 |
11,730 |
10,570 |
9,400 |
8,230 |
7,070 |
5,970 |
5,090 |
|
128,000 |
130,000 |
16,540 |
13,420 |
12,130 |
10,970 |
9,800 |
8,630 |
7,470 |
6,300 |
5,390 |
|
130,000 |
132,000 |
17,040 |
13,920 |
12,530 |
11,370 |
10,200 |
9,030 |
7,870 |
6,700 |
5,690 |
|
132,000 |
134,000 |
17,540 |
14,420 |
12,960 |
11,770 |
10,600 |
9,430 |
8,270 |
7,100 |
5,990 |
|
134,000 |
136,000 |
18,040 |
14,920 |
13,460 |
12,170 |
11,000 |
9,830 |
8,670 |
7,500 |
6,330 |
|
136,000 |
138,000 |
18,540 |
15,420 |
13,960 |
12,570 |
11,400 |
10,230 |
9,070 |
7,900 |
6,730 |
|
138,000 |
140,000 |
19,040 |
15,920 |
14,460 |
13,000 |
11,800 |
10,630 |
9,470 |
8,300 |
7,130 |
|
140,000 |
142,000 |
19,540 |
16,420 |
14,960 |
13,500 |
12,200 |
11,030 |
9,870 |
8,700 |
7,530 |
|
142,000 |
144,000 |
20,040 |
16,920 |
15,460 |
14,000 |
12,600 |
11,430 |
10,270 |
9,100 |
7,930 |
|
144,000 |
146,000 |
20,540 |
17,420 |
15,960 |
14,500 |
13,040 |
11,830 |
10,670 |
9,500 |
8,330 |
|
146,000 |
148,000 |
21,040 |
17,920 |
16,460 |
15,000 |
13,540 |
12,230 |
11,070 |
9,900 |
8,730 |
|
148,000 |
150,000 |
21,540 |
18,420 |
16,960 |
15,500 |
14,040 |
12,630 |
11,470 |
10,300 |
9,130 |
|
150,000 |
152,000 |
22,040 |
18,920 |
17,460 |
16,000 |
14,540 |
13,080 |
11,870 |
10,700 |
9,530 |
59,000円 |
152,000 |
154,000 |
22,540 |
19,420 |
17,960 |
16,500 |
15,040 |
13,580 |
12,270 |
11,100 |
9,930 |
59,000円に、その月の社会保険料控除後の給与等の金額のうち150,000円をこえる金額の60%に相当する金額を加算した金額 |
154,000 |
156,000 |
23,040 |
19,920 |
18,460 |
17,000 |
15,540 |
14,080 |
12,670 |
11,500 |
10,330 |
|
156,000 |
158,000 |
23,600 |
20,420 |
18,960 |
17,500 |
16,040 |
14,580 |
13,120 |
11,900 |
10,730 |
|
158,000 |
160,000 |
24,200 |
20,920 |
19,460 |
18,000 |
16,540 |
15,080 |
13,620 |
12,300 |
11,130 |
|
160,000 |
162,000 |
24,800 |
21,420 |
19,960 |
18,500 |
17,040 |
15,580 |
14,120 |
12,700 |
11,530 |
|
162,000 |
164,000 |
25,400 |
21,920 |
20,460 |
19,000 |
17,540 |
16,080 |
14,620 |
13,170 |
11,930 |
|
164,000 |
166,000 |
26,000 |
22,420 |
20,960 |
19,500 |
18,040 |
16,580 |
15,120 |
13,670 |
12,330 |
|
166,000 |
168,000 |
26,600 |
22,920 |
21,460 |
20,000 |
18,540 |
17,080 |
15,620 |
14,170 |
12,730 |
|
168,000 |
170,000 |
27,200 |
23,450 |
21,960 |
20,500 |
19,040 |
17,580 |
16,120 |
14,670 |
13,210 |
|
170,000 |
172,000 |
27,800 |
24,050 |
22,460 |
21,000 |
19,540 |
18,080 |
16,620 |
15,170 |
13,710 |
|
172,000 |
174,000 |
28,400 |
24,650 |
22,960 |
21,500 |
20,040 |
18,580 |
17,120 |
15,670 |
14,210 |
|
174,000 |
176,000 |
29,000 |
25,250 |
23,500 |
22,000 |
20,540 |
19,080 |
17,620 |
16,170 |
14,710 |
|
176,000 |
178,000 |
29,600 |
25,850 |
24,100 |
22,500 |
21,040 |
19,580 |
18,120 |
16,670 |
15,210 |
|
178,000 |
180,000 |
30,200 |
26,450 |
24,700 |
23,000 |
21,540 |
20,080 |
18,620 |
17,170 |
15,710 |
|
180,000 |
182,000 |
30,800 |
27,050 |
25,300 |
23,550 |
22,040 |
20,580 |
19,120 |
17,670 |
16,210 |
|
182,000 |
184,000 |
31,400 |
27,650 |
25,900 |
24,150 |
22,540 |
21,080 |
19,620 |
18,170 |
16,710 |
|
184,000 |
186,000 |
32,000 |
28,250 |
26,500 |
24,750 |
23,040 |
21,580 |
20,120 |
18,670 |
17,210 |
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 |
|||
以上 |
未満 |
税額 |
税額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
186,000 |
188,000 |
32,600 |
28,850 |
27,100 |
25,350 |
23,600 |
22,080 |
20,620 |
19,170 |
17,710 |
59,000円に、その月の社会保険料控除後の給与等の金額のうち150,000円をこえる金額の60%に相当する金額を加算した金額 |
188,000 |
190,000 |
33,200 |
29,450 |
27,700 |
25,950 |
24,200 |
22,580 |
21,120 |
19,670 |
18,210 |
|
190,000 |
192,000 |
33,800 |
30,050 |
28,300 |
26,550 |
24,800 |
23,080 |
21,620 |
20,170 |
18,710 |
|
192,000 |
194,000 |
34,400 |
30,650 |
28,900 |
27,150 |
25,400 |
23,650 |
22,120 |
20,670 |
19,210 |
|
194,000 |
196,000 |
35,000 |
31,250 |
29,500 |
27,750 |
26,000 |
24,250 |
22,620 |
21,170 |
19,710 |
|
196,000 |
198,000 |
35,600 |
31,850 |
30,100 |
28,350 |
26,600 |
24,850 |
23,120 |
21,670 |
20,210 |
|
198,000 |
200,000 |
36,200 |
32,450 |
30,700 |
28,950 |
27,200 |
25,450 |
23,700 |
22,170 |
20,710 |
|
200,000円 |
36,500 |
32,750 |
31,000 |
29,250 |
27,500 |
25,750 |
24,000 |
22,420 |
20,960 |
||
200,000円をこえ210,000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 |
|||
210,000円 |
39,500 |
35,750 |
34,000 |
32,250 |
30,500 |
28,750 |
27,000 |
25,420 |
23,960 |
||
210,000円をこえ280,000円に満たない金額 |
210,000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210,000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 |
|||
280,000円 |
64,000 |
60,250 |
58,500 |
56,750 |
55,000 |
53,250 |
51,500 |
49,920 |
48,460 |
||
280,000円をこえ360,000円に満たない金額 |
280,000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280,000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 |
|||
360,000円 |
96,000 |
92,250 |
90,500 |
88,750 |
87,000 |
85,250 |
83,500 |
81,920 |
80,460 |
||
360,000円をこえ530,000円に満たない金額 |
360,000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360,000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 |
||
530,000円 |
172,500 |
168,750 |
167,000 |
165,250 |
163,500 |
161,750 |
160,000 |
158,420 |
156,960 |
287,000 |
|
530,000円をこえ860,000円に満たない金額 |
530,000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530,000円をこえる金額の50%に相当する金額を加算した金額 |
287,000円に、その月の社会保険料控除後の給与等の金額のうち530,000円をこえる金額の65%に相当する金額を加算した金額 |
その月の社会保険料控除後の給与等の金額 |
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 |
|||
以上 |
未満 |
税額 |
税額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
860,000円 |
337,500 |
333,750 |
332,000 |
330,250 |
328,500 |
326,750 |
325,000 |
323,420 |
321,960 |
287,000円に、その月の社会保険料控除後の給与等の金額のうち530,000円をこえる金額の65%に相当する金額を加算した金額 |
|
860,000円をこえ1,700,000円に満たない金額 |
860,000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860,000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 |
|||
1,700,000円 |
799,500 |
795,750 |
794,000 |
792,250 |
790,500 |
788,750 |
787,000 |
785,420 |
783,960 |
||
1,700,000円をこえる金額 |
1,700,000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1,700,000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8人をこえる場合には、扶養親族等の数が8人の場合の税額から、その8人をこえる1人ごとに900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900円を、上の各欄によっ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 |
||
以上 |
未満 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
30,500円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
30,500 |
31,000 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
31,000 |
31,500 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
31,500 |
32,000 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
32,000 |
32,500 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
32,500 |
33,000 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33,000 |
33,500 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33,500 |
34,000 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
34,000 |
34,500 |
260 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
34,500 |
35,000 |
300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
35,000 |
35,500 |
330 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
35,500 |
36,000 |
370 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
36,000 |
36,500 |
410 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
36,500 |
37,000 |
440 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
37,000 |
37,500 |
480 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
37,500 |
38,000 |
510 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
38,000 |
38,500 |
550 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
38,500 |
39,000 |
590 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
39,000 |
39,500 |
620 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
39,500 |
40,000 |
660 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
40,000 |
40,500 |
690 |
170 |
0 |
0 |
0 |
0 |
0 |
0 |
40,500 |
41,000 |
730 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
41,000 |
41,500 |
770 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
41,500 |
42,000 |
810 |
280 |
0 |
0 |
0 |
0 |
0 |
0 |
42,000 |
42,500 |
850 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
42,500 |
43,000 |
890 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
43,000 |
43,500 |
930 |
380 |
0 |
0 |
0 |
0 |
0 |
0 |
43,500 |
44,000 |
970 |
420 |
0 |
0 |
0 |
0 |
0 |
0 |
44,000 |
44,500 |
1,010 |
460 |
0 |
0 |
0 |
0 |
0 |
0 |
44,500 |
45,000 |
1,050 |
490 |
0 |
0 |
0 |
0 |
0 |
0 |
45,000 |
45,500 |
1,090 |
530 |
0 |
0 |
0 |
0 |
0 |
0 |
45,500 |
46,000 |
1,130 |
560 |
40 |
0 |
0 |
0 |
0 |
0 |
46,000 |
46,500 |
1,170 |
600 |
70 |
0 |
0 |
0 |
0 |
0 |
46,500 |
47,000 |
1,210 |
640 |
110 |
0 |
0 |
0 |
0 |
0 |
47,000 |
47,500 |
1,250 |
670 |
150 |
0 |
0 |
0 |
0 |
0 |
47,500 |
48,000 |
1,290 |
710 |
180 |
0 |
0 |
0 |
0 |
0 |
48,000 |
49,000 |
1,350 |
760 |
240 |
0 |
0 |
0 |
0 |
0 |
49,000 |
50,000 |
1,430 |
840 |
310 |
0 |
0 |
0 |
0 |
0 |
50,000 |
51,000 |
1,510 |
920 |
380 |
0 |
0 |
0 |
0 |
0 |
51,000 |
52,000 |
1,590 |
1,000 |
450 |
0 |
0 |
0 |
0 |
0 |
52,000 |
53,000 |
1,670 |
1,080 |
520 |
0 |
0 |
0 |
0 |
0 |
53,000 |
54,000 |
1,750 |
1,160 |
600 |
70 |
0 |
0 |
0 |
0 |
54,000 |
55,000 |
1,830 |
1,240 |
670 |
140 |
0 |
0 |
0 |
0 |
55,000 |
56,000 |
1,910 |
1,320 |
740 |
220 |
0 |
0 |
0 |
0 |
56,000 |
57,000 |
1,990 |
1,400 |
820 |
290 |
0 |
0 |
0 |
0 |
57,000 |
58,000 |
2,080 |
1,490 |
910 |
370 |
0 |
0 |
0 |
0 |
58,000 |
59,000 |
2,170 |
1,580 |
1,000 |
450 |
0 |
0 |
0 |
0 |
59,000 |
60,000 |
2,260 |
1,670 |
1,090 |
530 |
0 |
0 |
0 |
0 |
60,000 |
61,000 |
2,350 |
1,760 |
1,180 |
610 |
90 |
0 |
0 |
0 |
61,000 |
62,000 |
2,440 |
1,850 |
1,270 |
690 |
170 |
0 |
0 |
0 |
62,000 |
63,000 |
2,580 |
1,940 |
1,360 |
780 |
250 |
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 |
||
以上 |
未満 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
63,000 |
64,000 |
2,710 |
2,030 |
1,450 |
870 |
330 |
0 |
0 |
0 |
64,000 |
65,000 |
2,850 |
2,120 |
1,540 |
960 |
410 |
0 |
0 |
0 |
65,000 |
66,000 |
2,980 |
2,210 |
1,630 |
1,050 |
490 |
0 |
0 |
0 |
66,000 |
67,000 |
3,120 |
2,300 |
1,720 |
1,140 |
570 |
50 |
0 |
0 |
67,000 |
68,000 |
3,250 |
2,390 |
1,810 |
1,230 |
650 |
130 |
0 |
0 |
68,000 |
69,000 |
3,390 |
2,510 |
1,900 |
1,320 |
730 |
210 |
0 |
0 |
69,000 |
70,000 |
3,520 |
2,650 |
1,990 |
1,410 |
820 |
290 |
0 |
0 |
70,000 |
71,000 |
3,660 |
2,780 |
2,080 |
1,500 |
910 |
370 |
0 |
0 |
71,000 |
72,000 |
3,790 |
2,920 |
2,170 |
1,590 |
1,000 |
450 |
0 |
0 |
72,000 |
73,000 |
3,930 |
3,050 |
2,260 |
1,680 |
1,090 |
530 |
10 |
0 |
73,000 |
74,000 |
4,070 |
3,190 |
2,350 |
1,770 |
1,180 |
610 |
90 |
0 |
74,000 |
75,000 |
4,220 |
3,340 |
2,470 |
1,870 |
1,280 |
700 |
180 |
0 |
75,000 |
76,000 |
4,370 |
3,490 |
2,620 |
1,970 |
1,380 |
800 |
270 |
0 |
76,000 |
77,000 |
4,520 |
3,640 |
2,770 |
2,070 |
1,480 |
900 |
360 |
0 |
77,000 |
78,000 |
4,670 |
3,790 |
2,920 |
2,170 |
1,580 |
1,000 |
450 |
0 |
78,000 |
79,000 |
4,820 |
3,940 |
3,070 |
2,270 |
1,680 |
1,100 |
540 |
10 |
79,000 |
80,000 |
4,970 |
4,090 |
3,220 |
2,370 |
1,780 |
1,200 |
630 |
100 |
80,000 |
81,000 |
5,120 |
4,240 |
3,370 |
2,490 |
1,880 |
1,300 |
720 |
190 |
81,000 |
82,000 |
5,270 |
4,390 |
3,520 |
2,640 |
1,980 |
1,400 |
820 |
280 |
82,000 |
83,000 |
5,420 |
4,540 |
3,670 |
2,790 |
2,080 |
1,500 |
920 |
370 |
83,000 |
84,000 |
5,570 |
4,690 |
3,820 |
2,940 |
2,180 |
1,600 |
1,020 |
460 |
84,000 |
85,000 |
5,720 |
4,840 |
3,970 |
3,090 |
2,280 |
1,700 |
1,120 |
550 |
85,000 |
86,000 |
5,870 |
4,990 |
4,120 |
3,240 |
2,380 |
1,800 |
1,220 |
640 |
86,000 |
87,000 |
6,020 |
5,140 |
4,270 |
3,390 |
2,520 |
1,900 |
1,320 |
730 |
87,000 |
88,000 |
6,170 |
5,290 |
4,420 |
3,540 |
2,670 |
2,000 |
1,420 |
830 |
88,000 |
89,000 |
6,370 |
5,440 |
4,570 |
3,690 |
2,820 |
2,100 |
1,520 |
930 |
89,000 |
90,000 |
6,570 |
5,590 |
4,720 |
3,840 |
2,970 |
2,200 |
1,620 |
1,030 |
90,000 |
91,000 |
6,770 |
5,740 |
4,870 |
3,990 |
3,120 |
2,300 |
1,720 |
1,130 |
91,000 |
92,000 |
6,970 |
5,890 |
5,020 |
4,140 |
3,270 |
2,400 |
1,820 |
1,230 |
92,000 |
93,000 |
7,170 |
6,040 |
5,170 |
4,290 |
3,420 |
2,540 |
1,920 |
1,330 |
93,000 |
94,000 |
7,370 |
6,200 |
5,320 |
4,440 |
3,570 |
2,690 |
2,020 |
1,430 |
94,000 |
95,000 |
7,570 |
6,400 |
5,470 |
4,590 |
3,720 |
2,840 |
2,120 |
1,530 |
95,000 |
96,000 |
7,770 |
6,600 |
5,620 |
4,740 |
3,870 |
2,990 |
2,220 |
1,630 |
96,000 |
97,000 |
7,970 |
6,800 |
5,770 |
4,890 |
4,020 |
3,140 |
2,320 |
1,730 |
97,000 |
98,000 |
8,170 |
7,000 |
5,920 |
5,040 |
4,170 |
3,290 |
2,420 |
1,830 |
98,000 |
100,000 |
8,470 |
7,300 |
6,140 |
5,270 |
4,390 |
3,520 |
2,640 |
1,980 |
100,000 |
102,000 |
8,870 |
7,700 |
6,530 |
5,570 |
4,690 |
3,820 |
2,940 |
2,180 |
102,000 |
104,000 |
9,270 |
8,100 |
6,930 |
5,870 |
4,990 |
4,120 |
3,240 |
2,380 |
104,000 |
106,000 |
9,670 |
8,500 |
7,330 |
6,170 |
5,290 |
4,420 |
3,540 |
2,670 |
106,000 |
108,000 |
10,070 |
8,900 |
7,730 |
6,570 |
5,590 |
4,720 |
3,840 |
2,970 |
108,000 |
110,000 |
10,470 |
9,300 |
8,130 |
6,970 |
5,890 |
5,020 |
4,140 |
3,270 |
110,000 |
112,000 |
10,870 |
9,700 |
8,530 |
7,370 |
6,200 |
5,320 |
4,440 |
3,570 |
112,000 |
114,000 |
11,270 |
10,100 |
8,930 |
7,770 |
6,600 |
5,620 |
4,740 |
3,870 |
114,000 |
116,000 |
11,670 |
10,500 |
9,330 |
8,170 |
7,000 |
5,920 |
5,040 |
4,170 |
116,000 |
118,000 |
12,070 |
10,900 |
9,730 |
8,570 |
7,400 |
6,230 |
5,340 |
4,470 |
118,000 |
120,000 |
12,470 |
11,300 |
10,130 |
8,970 |
7,800 |
6,630 |
5,640 |
4,770 |
120,000 |
122,000 |
12,870 |
11,700 |
10,530 |
9,370 |
8,200 |
7,030 |
5,940 |
5,070 |
122,000 |
124,000 |
13,370 |
12,100 |
10,930 |
9,770 |
8,600 |
7,430 |
6,270 |
5,370 |
124,000 |
126,000 |
13,870 |
12,500 |
11,330 |
10,170 |
9,000 |
7,830 |
6,670 |
5,670 |
126,000 |
128,000 |
14,370 |
12,920 |
11,730 |
10,570 |
9,400 |
8,230 |
7,070 |
5,970 |
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 |
||
以上 |
未満 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
128,000 |
130,000 |
14,870 |
13,420 |
12,130 |
10,970 |
9,800 |
8,630 |
7,470 |
6,300 |
130,000 |
132,000 |
15,370 |
13,920 |
12,530 |
11,370 |
10,200 |
9,030 |
7,870 |
6,700 |
132,000 |
134,000 |
15,870 |
14,420 |
12,960 |
11,770 |
10,600 |
9,430 |
8,270 |
7,100 |
134,000 |
136,000 |
16,370 |
14,920 |
13,460 |
12,170 |
11,000 |
9,830 |
8,670 |
7,500 |
136,000 |
138,000 |
16,870 |
15,420 |
13,960 |
12,570 |
11,400 |
10,230 |
9,070 |
7,900 |
138,000 |
140,000 |
17,370 |
15,920 |
14,460 |
13,000 |
11,800 |
10,630 |
9,470 |
8,300 |
140,000 |
142,000 |
17,870 |
16,420 |
14,960 |
13,500 |
12,200 |
11,030 |
9,870 |
8,700 |
142,000 |
144,000 |
18,370 |
16,920 |
15,460 |
14,000 |
12,600 |
11,430 |
10,270 |
9,100 |
144,000 |
146,000 |
18,870 |
17,420 |
15,960 |
14,500 |
13,040 |
11,830 |
10,670 |
9,500 |
146,000 |
148,000 |
19,370 |
17,920 |
16,460 |
15,000 |
13,540 |
12,230 |
11,070 |
9,900 |
148,000 |
150,000 |
19,870 |
18,420 |
16,960 |
15,500 |
14,040 |
12,630 |
11,470 |
10,300 |
150,000 |
152,000 |
20,370 |
18,920 |
17,460 |
16,000 |
14,540 |
13,080 |
11,870 |
10,700 |
152,000 |
154,000 |
20,870 |
19,420 |
17,960 |
16,500 |
15,040 |
13,580 |
12,270 |
11,100 |
154,000 |
156,000 |
21,370 |
19,920 |
18,460 |
17,000 |
15,540 |
14,080 |
12,670 |
11,500 |
156,000 |
158,000 |
21,870 |
20,420 |
18,960 |
17,500 |
16,040 |
14,580 |
13,120 |
11,900 |
158,000 |
160,000 |
22,370 |
20,920 |
19,460 |
18,000 |
16,540 |
15,080 |
13,620 |
12,300 |
160,000 |
162,000 |
22,870 |
21,420 |
19,960 |
18,500 |
17,040 |
15,580 |
14,120 |
12,700 |
162,000 |
164,000 |
23,400 |
21,920 |
20,460 |
19,000 |
17,540 |
16,080 |
14,620 |
13,170 |
164,000 |
166,000 |
24,000 |
22,420 |
20,960 |
19,500 |
18,040 |
16,580 |
15,120 |
13,670 |
166,000 |
168,000 |
24,600 |
22,920 |
21,460 |
20,000 |
18,540 |
17,080 |
15,620 |
14,170 |
168,000 |
170,000 |
25,200 |
23,450 |
21,960 |
20,500 |
19,040 |
17,580 |
16,120 |
14,670 |
170,000 |
172,000 |
25,800 |
24,050 |
22,460 |
21,000 |
19,540 |
18,080 |
16,620 |
15,170 |
172,000 |
174,000 |
26,400 |
24,650 |
22,960 |
21,500 |
20,040 |
18,580 |
17,120 |
15,670 |
174,000 |
176,000 |
27,000 |
25,250 |
23,500 |
22,000 |
20,540 |
19,080 |
17,620 |
16,170 |
176,000 |
178,000 |
27,600 |
25,850 |
24,100 |
22,500 |
21,040 |
19,580 |
18,120 |
16,670 |
178,000 |
180,000 |
28,200 |
26,450 |
24,700 |
23,000 |
21,540 |
20,080 |
18,620 |
17,170 |
180,000 |
182,000 |
28,800 |
27,050 |
25,300 |
23,550 |
22,040 |
20,580 |
19,120 |
17,670 |
182,000 |
184,000 |
29,400 |
27,650 |
25,900 |
24,150 |
22,540 |
21,080 |
19,620 |
18,170 |
184,000 |
186,000 |
30,000 |
28,250 |
26,500 |
24,750 |
23,040 |
21,580 |
20,120 |
18,670 |
186,000 |
188,000 |
30,600 |
28,850 |
27,100 |
25,350 |
23,600 |
22,080 |
20,620 |
19,170 |
188,000 |
190,000 |
31,200 |
29,450 |
27,700 |
25,950 |
24,200 |
22,580 |
21,120 |
19,670 |
190,000 |
192,000 |
31,800 |
30,050 |
28,300 |
26,550 |
24,800 |
23,080 |
21,620 |
20,170 |
192,000 |
194,000 |
32,400 |
30,650 |
28,900 |
27,150 |
25,400 |
23,650 |
22,120 |
20,670 |
194,000 |
196,000 |
33,000 |
31,250 |
29,500 |
27,750 |
26,000 |
24,250 |
22,620 |
21,170 |
196,000 |
198,000 |
33,600 |
31,850 |
30,100 |
28,350 |
26,600 |
24,850 |
23,120 |
21,670 |
198,000 |
200,000 |
34,200 |
32,450 |
30,700 |
28,950 |
27,200 |
25,450 |
23,700 |
22,170 |
200,000円 |
34,500 |
32,750 |
31,000 |
29,250 |
27,500 |
25,750 |
24,000 |
22,420 |
|
200,000円をこえ210,000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 |
||
210,000円 |
37,500 |
35,750 |
34,000 |
32,250 |
30,500 |
28,750 |
27,000 |
25,420 |
|
210,000円をこえ280,000円に満たない金額 |
210,000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210,000円をこえる金額の35%に相当する金額を加算した金額 |
その月の社会保険料控除後の給与等の金額 |
扶養親族の数 |
||||||||
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
||
以上 |
未満 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
280,000円 |
62,000 |
60,250 |
58,500 |
56,750 |
55,000 |
53,250 |
51,500 |
49,920 |
|
280,000円をこえ360,000円に満たない金額 |
280,000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280,000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 |
||
360,000円 |
94,000 |
92,250 |
90,500 |
88,750 |
87,000 |
85,250 |
83,500 |
81,920 |
|
360,000円をこえ530,000円に満たない金額 |
360,000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360,000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 |
||
530,000円 |
170,500 |
168,750 |
167,000 |
165,250 |
163,500 |
161,750 |
160,000 |
158,420 |
|
530,000円をこえ860,000円に満たない金額 |
530,000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530,000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 |
||
860,000円 |
335,500 |
333,750 |
332,000 |
330,250 |
328,500 |
326,750 |
325,000 |
323,420 |
|
860,000円をこえ1,700,000円に満たない金額 |
860,000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860,000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 |
||
1,700,000円 |
797,500 |
795,750 |
794,000 |
792,250 |
790,500 |
788,750 |
787,000 |
785,420 |
|
1,700,000円をこえる金額 |
1,700,000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1,700,000円をこえる金額の60%に相当する金額を加算した金額 |
||||||||
扶養親族の数が8人をこえる場合には、扶養親族の数が8人の場合の税額から、その8人をこえる1人ごとに900円を控除した金額 |
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 |
||||
以上 |
未満 |
税額 |
税額 |
税額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
780円未満 |
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 |
|
780 |
800 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
60 |
0 |
800 |
820 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
60 |
0 |
820 |
840 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
60 |
0 |
840 |
860 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
70 |
0 |
860 |
880 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
70 |
0 |
880 |
900 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
70 |
0 |
900 |
920 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
80 |
0 |
920 |
940 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
80 |
0 |
940 |
960 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
80 |
0 |
960 |
980 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
90 |
0 |
980 |
1,000 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
90 |
0 |
1,000 |
1,020 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
1,020 |
1,040 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
1,040 |
1,060 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
1,060 |
1,080 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
110 |
0 |
1,080 |
1,100 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
110 |
0 |
1,100 |
1,120 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
1,120 |
1,140 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
1,140 |
1,160 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
1,160 |
1,180 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
130 |
0 |
1,180 |
1,200 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
130 |
0 |
1,200 |
1,220 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
140 |
0 |
1,220 |
1,240 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
140 |
0 |
1,240 |
1,260 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
150 |
0 |
1,260 |
1,280 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
150 |
0 |
1,280 |
1,300 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
150 |
0 |
1,300 |
1,320 |
40 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
160 |
0 |
1,320 |
1,340 |
45 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
170 |
0 |
1,340 |
1,360 |
45 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
170 |
0 |
1,360 |
1,380 |
45 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
180 |
0 |
1,380 |
1,400 |
50 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
190 |
0 |
1,400 |
1,450 |
50 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
190 |
0 |
1,450 |
1,500 |
55 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
210 |
0 |
1,500 |
1,550 |
60 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
230 |
0 |
1,550 |
1,600 |
65 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
240 |
0 |
1,600 |
1,650 |
65 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
260 |
0 |
1,650 |
1,700 |
70 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
280 |
0 |
1,700 |
1,750 |
75 |
35 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
300 |
0 |
1,750 |
1,800 |
80 |
35 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
300円に、その日の社会保険料控除後の給与等の金額のうち1,700円をこえる金額の40%に相当する金額を加算した金額 |
0 |
1,800 |
1,850 |
85 |
40 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
|
1,850 |
1,900 |
90 |
45 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
|
1,900 |
1,950 |
100 |
50 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
|
1,950 |
2,000 |
105 |
55 |
35 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,000 |
2,050 |
110 |
60 |
40 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
|
2,050 |
2,100 |
120 |
65 |
45 |
25 |
5 |
0 |
0 |
0 |
0 |
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 |
||||
以上 |
未満 |
税額 |
税額 |
税額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
2,100 |
2,150 |
125 |
70 |
50 |
30 |
10 |
0 |
0 |
0 |
0 |
300円に、その日の社会保険料控除後の給与等の金額のうち1,700円をこえる金額の40%に相当する金額を加算した金額 |
0 |
2,150 |
2,200 |
130 |
70 |
55 |
35 |
15 |
0 |
0 |
0 |
0 |
0 |
|
2,200 |
2,250 |
140 |
75 |
55 |
40 |
20 |
0 |
0 |
0 |
0 |
0 |
|
2,250 |
2,300 |
145 |
85 |
60 |
40 |
25 |
5 |
0 |
0 |
0 |
0 |
|
2,300 |
2,350 |
150 |
90 |
65 |
45 |
25 |
10 |
0 |
0 |
0 |
0 |
|
2,350 |
2,400 |
160 |
95 |
70 |
50 |
30 |
15 |
0 |
0 |
0 |
0 |
|
2,400 |
2,450 |
165 |
105 |
75 |
55 |
35 |
20 |
0 |
0 |
0 |
0 |
|
2,450 |
2,500 |
170 |
110 |
80 |
60 |
40 |
20 |
5 |
0 |
0 |
4 |
|
2,500 |
2,550 |
180 |
115 |
90 |
65 |
45 |
25 |
10 |
0 |
0 |
7 |
|
2,550 |
2,600 |
185 |
125 |
95 |
70 |
50 |
30 |
15 |
0 |
0 |
11 |
|
2,600 |
2,650 |
195 |
130 |
105 |
75 |
55 |
35 |
20 |
0 |
0 |
15 |
|
2,650 |
2,700 |
200 |
140 |
110 |
80 |
60 |
40 |
20 |
5 |
0 |
19 |
|
2,700 |
2,750 |
210 |
145 |
120 |
90 |
65 |
45 |
25 |
10 |
0 |
23 |
|
2,750 |
2,800 |
220 |
155 |
125 |
95 |
70 |
50 |
30 |
15 |
0 |
27 |
|
2,800 |
2,850 |
230 |
160 |
135 |
105 |
75 |
55 |
35 |
20 |
0 |
31 |
|
2,850 |
2,900 |
240 |
170 |
140 |
110 |
80 |
60 |
40 |
25 |
5 |
35 |
|
2,900 |
2,950 |
250 |
175 |
150 |
120 |
90 |
65 |
45 |
25 |
10 |
40 |
|
2,950 |
3,000 |
260 |
185 |
155 |
125 |
95 |
70 |
50 |
30 |
15 |
44 |
|
3,000 |
3,050 |
270 |
190 |
165 |
135 |
105 |
75 |
55 |
35 |
20 |
49 |
|
3,050 |
3,100 |
280 |
200 |
170 |
140 |
110 |
85 |
60 |
40 |
25 |
53 |
|
3,100 |
3,200 |
295 |
210 |
180 |
155 |
125 |
95 |
70 |
50 |
30 |
58 |
|
3,200 |
3,300 |
315 |
230 |
195 |
170 |
140 |
110 |
80 |
60 |
40 |
67 |
|
3,300 |
3,400 |
335 |
250 |
215 |
185 |
155 |
125 |
95 |
70 |
50 |
76 |
|
3,400 |
3,500 |
355 |
270 |
235 |
200 |
170 |
140 |
110 |
80 |
60 |
1,080円 |
85 |
3,500 |
3,600 |
375 |
290 |
255 |
215 |
185 |
155 |
125 |
95 |
70 |
1,080円に、その日の社会保険料控除後の給与等の金額のうち3,400円をこえる金額の55%に相当する金額を加算した金額 |
95 |
3,600 |
3,700 |
395 |
310 |
275 |
235 |
200 |
170 |
140 |
110 |
80 |
105 |
|
3,700 |
3,800 |
415 |
330 |
295 |
255 |
215 |
185 |
155 |
125 |
95 |
118 |
|
3,800 |
3,900 |
440 |
350 |
315 |
275 |
235 |
200 |
170 |
140 |
110 |
133 |
|
3,900 |
4,000 |
465 |
370 |
335 |
295 |
255 |
215 |
185 |
155 |
125 |
148 |
|
4,000 |
4,100 |
490 |
390 |
355 |
315 |
275 |
235 |
200 |
170 |
140 |
163 |
|
4,100 |
4,200 |
515 |
410 |
375 |
335 |
295 |
255 |
215 |
185 |
155 |
178 |
|
4,200 |
4,300 |
540 |
435 |
395 |
355 |
315 |
275 |
235 |
200 |
170 |
193 |
|
4,300 |
4,400 |
565 |
460 |
415 |
375 |
335 |
295 |
255 |
220 |
185 |
208 |
|
4,400 |
4,500 |
590 |
485 |
435 |
395 |
355 |
315 |
275 |
240 |
200 |
223 |
|
4,500 |
4,600 |
615 |
510 |
460 |
415 |
375 |
335 |
295 |
260 |
220 |
238 |
|
4,600 |
4,700 |
640 |
535 |
485 |
435 |
395 |
355 |
315 |
280 |
240 |
253 |
|
4,700 |
4,800 |
665 |
560 |
510 |
460 |
415 |
375 |
335 |
300 |
260 |
268 |
|
4,800 |
4,900 |
690 |
585 |
535 |
485 |
435 |
395 |
355 |
320 |
280 |
285 |
|
4,900 |
5,000 |
715 |
610 |
560 |
510 |
460 |
415 |
375 |
340 |
300 |
305 |
|
5,000 |
5,100 |
740 |
635 |
585 |
535 |
485 |
440 |
395 |
360 |
320 |
1,960円 |
325 |
5,100 |
5,200 |
765 |
660 |
610 |
560 |
510 |
465 |
415 |
380 |
340 |
1,960円に、その日の社会保険料控除後の給与等の金額のうち5,000円をこえる金額の60%に相当する金額を加算した金額 |
345 |
5,200 |
5,300 |
790 |
685 |
635 |
585 |
535 |
490 |
440 |
400 |
360 |
365 |
|
5,300 |
5,400 |
820 |
710 |
660 |
610 |
560 |
515 |
465 |
420 |
380 |
385 |
|
5,400 |
5,500 |
850 |
735 |
685 |
635 |
585 |
540 |
490 |
440 |
400 |
405 |
|
5,500 |
5,600 |
880 |
760 |
710 |
660 |
610 |
565 |
515 |
465 |
420 |
425 |
|
5,600 |
5,700 |
910 |
785 |
735 |
685 |
635 |
590 |
540 |
490 |
440 |
445 |
|
5,700 |
5,800 |
940 |
815 |
760 |
710 |
660 |
615 |
565 |
515 |
465 |
465 |
|
5,800 |
5,900 |
970 |
845 |
785 |
735 |
685 |
640 |
590 |
540 |
490 |
485 |
|
5,900 |
6,000 |
1,000 |
875 |
815 |
760 |
710 |
665 |
615 |
565 |
515 |
505 |
|
6,000 |
6,100 |
1,030 |
905 |
845 |
790 |
735 |
690 |
640 |
590 |
540 |
525 |
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 |
||||
以上 |
未満 |
税額 |
税額 |
税額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
6,100 |
6,200 |
1,060 |
935 |
875 |
820 |
760 |
715 |
665 |
615 |
565 |
1,960円に、その日の社会保険料控除後の給与等の金額のうち5,000円をこえる金額の60%に相当する金額を加算した金額 |
545 |
6,200 |
6,300 |
1,090 |
965 |
905 |
850 |
790 |
740 |
690 |
640 |
590 |
565 |
|
6,300 |
6,400 |
1,120 |
995 |
935 |
880 |
820 |
765 |
715 |
665 |
615 |
585 |
|
6,400 |
6,500 |
1,150 |
1,025 |
965 |
910 |
850 |
790 |
740 |
690 |
640 |
610 |
|
6,500円 |
1,165 |
1,040 |
980 |
925 |
865 |
805 |
750 |
705 |
655 |
635 |
||
6,500円をこえ7,000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 |
635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25%に相当する金額を加算した金額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||||
7,000円 |
1,315 |
1,190 |
1,130 |
1,075 |
1,015 |
955 |
900 |
855 |
805 |
|||
7,000円をこえ9,000円に満たない金額 |
7,000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7,000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 |
||||
9,000円 |
2,015 |
1,890 |
1,830 |
1,775 |
1,715 |
1,655 |
1,600 |
1,555 |
1,505 |
|||
9,000円をこえ12,000円に満たない金額 |
9,000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9,000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 |
||||
12,000円 |
3,215 |
3,090 |
3,030 |
2,975 |
2,915 |
2,855 |
2,800 |
2,755 |
2,705 |
|||
12,000円をこえ17,500円に満たない金額 |
12,000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12,000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 |
|||
17,500円 |
5,690 |
5,565 |
5,505 |
5,450 |
5,390 |
5,330 |
5,275 |
5,230 |
5,180 |
9,460 |
||
17,500円をこえ28,500円に満たない金額 |
17,500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17,500円をこえる金額の50%に相当する金額を加算した金額 |
9,460円に、その日の社会保険料控除後の給与等の金額のうち17,500円をこえる金額の65%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 |
||||
以上 |
未満 |
税額 |
税額 |
税額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||||
28,500円 |
11,190 |
11,065 |
11,005 |
10,950 |
10,890 |
10,830 |
10,775 |
10,730 |
10,680 |
9,460円に、その日の社会保険料控除後の給与等の金額のうち17,500円をこえる金額の65%に相当する金額を加算した金額 |
635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25%に相当する金額を加算した金額 |
|
28,500円をこえ56,500円に満たない金額 |
28,500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28,500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 |
||||
56,500円 |
26,590 |
26,465 |
26,405 |
26,350 |
26,290 |
26,230 |
26,175 |
26,130 |
26,080 |
|||
56,500円をこえる金額 |
56,500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56,500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8人をこえる場合には、扶養親族等の数が8人の場合の税額から、その8人をこえる1人ごとに30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30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 |
||
以上 |
未満 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,060円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
1,060 |
1,080 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,080 |
1,100 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,100 |
1,120 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,120 |
1,140 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,140 |
1,160 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,160 |
1,180 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,180 |
1,200 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,200 |
1,220 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,220 |
1,240 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,240 |
1,260 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,260 |
1,280 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,280 |
1,300 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,300 |
1,320 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,320 |
1,340 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,340 |
1,360 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,360 |
1,380 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,380 |
1,400 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
1,400 |
1,450 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
1,450 |
1,500 |
35 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
1,500 |
1,550 |
35 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
1,550 |
1,600 |
40 |
20 |
5 |
0 |
0 |
0 |
0 |
0 |
1,600 |
1,650 |
45 |
25 |
10 |
0 |
0 |
0 |
0 |
0 |
1,650 |
1,700 |
50 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
1,700 |
1,750 |
55 |
35 |
15 |
0 |
0 |
0 |
0 |
0 |
1,750 |
1,800 |
55 |
35 |
20 |
0 |
0 |
0 |
0 |
0 |
1,800 |
1,850 |
60 |
40 |
20 |
5 |
0 |
0 |
0 |
0 |
1,850 |
1,900 |
65 |
45 |
25 |
10 |
0 |
0 |
0 |
0 |
1,900 |
1,950 |
70 |
50 |
30 |
10 |
0 |
0 |
0 |
0 |
1,950 |
2,000 |
75 |
55 |
35 |
15 |
0 |
0 |
0 |
0 |
2,000 |
2,050 |
80 |
60 |
40 |
20 |
5 |
0 |
0 |
0 |
2,050 |
2,100 |
85 |
65 |
45 |
25 |
5 |
0 |
0 |
0 |
2,100 |
2,150 |
90 |
70 |
50 |
30 |
10 |
0 |
0 |
0 |
2,150 |
2,200 |
100 |
70 |
55 |
35 |
15 |
0 |
0 |
0 |
2,200 |
2,250 |
105 |
75 |
55 |
40 |
20 |
0 |
0 |
0 |
2,250 |
2,300 |
110 |
80 |
60 |
40 |
25 |
5 |
0 |
0 |
2,300 |
2,350 |
120 |
90 |
65 |
45 |
25 |
10 |
0 |
0 |
2,350 |
2,400 |
125 |
95 |
70 |
50 |
30 |
15 |
0 |
0 |
2,400 |
2,450 |
130 |
105 |
75 |
55 |
35 |
20 |
0 |
0 |
2,450 |
2,500 |
140 |
110 |
80 |
60 |
40 |
20 |
5 |
0 |
2,500 |
2,550 |
145 |
115 |
90 |
65 |
45 |
25 |
10 |
0 |
2,550 |
2,600 |
155 |
125 |
95 |
70 |
50 |
30 |
15 |
0 |
2,600 |
2,650 |
160 |
130 |
105 |
75 |
55 |
35 |
20 |
0 |
2,650 |
2,700 |
170 |
140 |
110 |
80 |
60 |
40 |
20 |
5 |
2,700 |
2,750 |
175 |
145 |
120 |
90 |
65 |
45 |
25 |
10 |
2,750 |
2,800 |
185 |
155 |
125 |
95 |
70 |
50 |
30 |
15 |
2,800 |
2,850 |
190 |
160 |
135 |
105 |
75 |
55 |
35 |
20 |
2,850 |
2,900 |
200 |
170 |
140 |
110 |
80 |
60 |
40 |
25 |
2,900 |
2,950 |
205 |
175 |
150 |
120 |
90 |
65 |
45 |
25 |
2,950 |
3,000 |
215 |
185 |
155 |
125 |
95 |
70 |
50 |
30 |
3,000 |
3,050 |
225 |
190 |
165 |
135 |
105 |
75 |
55 |
35 |
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 |
||
以上 |
未満 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
3,050 |
3,100 |
235 |
200 |
170 |
140 |
110 |
85 |
60 |
40 |
3,100 |
3,200 |
250 |
210 |
180 |
150 |
125 |
95 |
70 |
50 |
3,200 |
3,300 |
270 |
230 |
195 |
165 |
140 |
110 |
80 |
60 |
3,300 |
3,400 |
290 |
250 |
215 |
180 |
155 |
125 |
95 |
70 |
3,400 |
3,500 |
310 |
270 |
235 |
195 |
170 |
140 |
110 |
80 |
3,500 |
3,600 |
330 |
290 |
255 |
215 |
185 |
155 |
125 |
95 |
3,600 |
3,700 |
350 |
310 |
275 |
235 |
200 |
170 |
140 |
110 |
3,700 |
3,800 |
370 |
330 |
295 |
255 |
215 |
185 |
155 |
125 |
3,800 |
3,900 |
390 |
350 |
315 |
275 |
235 |
200 |
170 |
140 |
3,900 |
4,000 |
410 |
370 |
335 |
295 |
255 |
215 |
185 |
155 |
4,000 |
4,100 |
430 |
390 |
355 |
315 |
275 |
235 |
200 |
170 |
4,100 |
4,200 |
455 |
410 |
375 |
335 |
295 |
255 |
215 |
185 |
4,200 |
4,300 |
480 |
435 |
395 |
355 |
315 |
275 |
235 |
200 |
4,300 |
4,400 |
505 |
460 |
415 |
375 |
335 |
295 |
255 |
220 |
4,400 |
4,500 |
530 |
485 |
435 |
395 |
355 |
315 |
275 |
240 |
4,500 |
4,600 |
555 |
510 |
460 |
415 |
375 |
335 |
295 |
260 |
4,600 |
4,700 |
580 |
535 |
485 |
435 |
395 |
355 |
315 |
280 |
4,700 |
4,800 |
605 |
560 |
510 |
460 |
415 |
375 |
335 |
300 |
4,800 |
4,900 |
630 |
585 |
535 |
485 |
435 |
395 |
355 |
320 |
4,900 |
5,000 |
655 |
610 |
560 |
510 |
460 |
415 |
375 |
340 |
5,000 |
5,100 |
680 |
635 |
585 |
535 |
485 |
440 |
395 |
360 |
5,100 |
5,200 |
705 |
660 |
610 |
560 |
510 |
465 |
415 |
380 |
5,200 |
5,300 |
730 |
685 |
635 |
585 |
535 |
490 |
440 |
400 |
5,300 |
5,400 |
755 |
710 |
660 |
610 |
560 |
515 |
465 |
420 |
5,400 |
5,500 |
785 |
735 |
685 |
635 |
585 |
540 |
490 |
440 |
5,500 |
5,600 |
815 |
760 |
710 |
660 |
610 |
565 |
515 |
465 |
5,600 |
5,700 |
845 |
785 |
735 |
685 |
635 |
590 |
540 |
490 |
5,700 |
5,800 |
875 |
815 |
760 |
710 |
660 |
615 |
565 |
515 |
5,800 |
5,900 |
905 |
845 |
785 |
735 |
685 |
640 |
590 |
540 |
5,900 |
6,000 |
935 |
875 |
815 |
760 |
710 |
665 |
615 |
565 |
6,000 |
6,100 |
965 |
905 |
845 |
790 |
735 |
690 |
640 |
590 |
6,100 |
6,200 |
995 |
935 |
875 |
820 |
760 |
715 |
665 |
615 |
6,200 |
6,300 |
1,025 |
965 |
905 |
850 |
790 |
740 |
690 |
640 |
6,300 |
6,400 |
1,055 |
995 |
935 |
880 |
820 |
765 |
715 |
665 |
6,400 |
6,500 |
1,085 |
1,025 |
965 |
910 |
850 |
790 |
740 |
690 |
6,500円 |
1,100 |
1,040 |
980 |
925 |
865 |
805 |
750 |
705 |
|
6,500円をこえ7,000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 |
||
7,000円 |
1,250 |
1,190 |
1,130 |
1,075 |
1,015 |
955 |
900 |
855 |
|
7,000円をこえ9,000円に満たない金額 |
7,000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7,000円をこえる金額の35%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 |
扶養親族の数 |
||||||||
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
||
以上 |
未満 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
9,000円 |
1,950 |
1,890 |
1,830 |
1,775 |
1,715 |
1,655 |
1,600 |
1,555 |
|
9,000円をこえ12,000円に満たない金額 |
9,000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9,000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 |
||
12,000円 |
3,150 |
3,090 |
3,030 |
2,975 |
2,915 |
2,855 |
2,800 |
2,755 |
|
12,000円をこえ17,500円に満たない金額 |
12,000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12,000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 |
||
17,500円 |
5,625 |
5,565 |
5,505 |
5,450 |
5,390 |
5,330 |
5,275 |
5,230 |
|
17,500円をこえ28,500円に満たない金額 |
17,500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17,500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 |
||
28,500円 |
11,125 |
11,065 |
11,005 |
10,950 |
10,890 |
10,830 |
10,775 |
10,730 |
|
28,500円をこえ56,500円に満たない金額 |
28,500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28,500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 |
||
56,500円 |
26,525 |
26,465 |
26,405 |
26,350 |
26,290 |
26,230 |
26,175 |
26,130 |
|
56,500円をこえる金額 |
56,500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56,500円をこえる金額の60%に相当する金額を加算した金額 |
||||||||
扶養親族の数が8人をこえる場合には、扶養親族の数が8人の場合の税額から、その8人をこえる1人ごとに30円を控除した金額 |
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 |
|
% |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
0 |
18,000円未満 |
30,600円未満 |
36,400円未満 |
42,300円未満 |
47,500円未満 |
52,700円未満 |
57,600円未満 |
62,200円未満 |
66,800円未満 |
|||||||||||
2 |
18,000 |
19,400 |
30,600 |
33,000 |
36,400 |
39,400 |
42,300 |
45,300 |
47,500 |
50,900 |
52,700 |
56,300 |
57,600 |
61,100 |
62,200 |
66,000 |
66,800 |
70,800 |
||
4 |
19,400 |
21,100 |
33,000 |
35,900 |
39,400 |
42,700 |
45,300 |
48,500 |
50,900 |
54,300 |
56,300 |
59,600 |
61,100 |
64,700 |
66,000 |
69,900 |
70,800 |
75,000 |
||
6 |
21,100 |
32,700 |
35,900 |
44,700 |
42,700 |
47,400 |
48,500 |
52,000 |
54,300 |
57,800 |
59,600 |
63,300 |
64,700 |
68,800 |
69,900 |
74,200 |
75,000 |
79,700 |
||
8 |
32,700 |
44,900 |
44,700 |
54,300 |
47,400 |
57,900 |
52,000 |
61,800 |
57,800 |
65,900 |
63,300 |
70,000 |
68,800 |
74,100 |
74,200 |
78,700 |
79,700 |
83,800 |
||
10 |
44,900 |
49,900 |
54,300 |
59,300 |
57,900 |
63,500 |
61,800 |
67,600 |
65,900 |
71,800 |
70,000 |
76,400 |
74,100 |
81,300 |
78,700 |
86,200 |
83,800 |
91,200 |
30,000円未満 |
|
12 |
49,900 |
60,000 |
59,300 |
65,500 |
63,500 |
70,100 |
67,600 |
75,000 |
71,800 |
80,500 |
76,400 |
85,900 |
81,300 |
91,400 |
86,200 |
96,500 |
91,200 |
101,400 |
||
14 |
60,000 |
65,600 |
65,500 |
73,700 |
70,100 |
78,300 |
75,000 |
82,900 |
80,500 |
87,500 |
85,900 |
92,100 |
91,400 |
97,100 |
96,500 |
102,200 |
101,400 |
107,400 |
||
16 |
65,600 |
71,700 |
73,700 |
82,400 |
78,300 |
87,500 |
82,900 |
92,600 |
87,500 |
97,800 |
92,100 |
102,900 |
97,100 |
108,100 |
102,200 |
113,200 |
107,400 |
118,400 |
||
18 |
71,700 |
85,600 |
82,400 |
95,000 |
87,500 |
99,200 |
92,600 |
104,300 |
97,800 |
109,300 |
102,900 |
114,300 |
108,100 |
119,300 |
113,200 |
124,300 |
118,400 |
129,300 |
||
20 |
85,600 |
95,100 |
95,000 |
105,600 |
99,200 |
110,400 |
104,300 |
115,300 |
109,300 |
120,100 |
114,300 |
125,000 |
119,300 |
129,900 |
124,300 |
134,700 |
129,300 |
139,600 |
30,000 |
60,000 |
22 |
95,100 |
107,000 |
105,600 |
118,800 |
110,400 |
124,200 |
115,300 |
129,700 |
120,100 |
135,200 |
125,000 |
140,600 |
129,900 |
146,100 |
134,700 |
151,600 |
139,600 |
156,900 |
||
24 |
107,000 |
123,000 |
118,800 |
132,900 |
124,200 |
137,500 |
129,700 |
142,100 |
135,200 |
146,700 |
140,600 |
151,300 |
146,100 |
155,900 |
151,600 |
161,000 |
156,900 |
166,200 |
||
26 |
123,000 |
137,500 |
132,900 |
148,500 |
137,500 |
153,700 |
142,100 |
158,800 |
146,700 |
164,000 |
151,300 |
169,100 |
155,900 |
174,300 |
161,000 |
179,400 |
166,200 |
184,600 |
||
28 |
137,500 |
160,600 |
148,500 |
170,000 |
153,700 |
174,400 |
158,800 |
179,300 |
164,000 |
184,300 |
169,100 |
189,300 |
174,300 |
194,300 |
179,400 |
199,300 |
184,600 |
204,300 |
||
30 |
160,600 |
178,500 |
170,000 |
188,900 |
174,400 |
193,800 |
179,300 |
198,600 |
184,300 |
203,500 |
189,300 |
208,300 |
194,300 |
213,200 |
199,300 |
218,100 |
204,300 |
222,900 |
60,000 |
100,000 |
32 |
178,500 |
212,100 |
188,900 |
222,900 |
193,800 |
227,900 |
198,600 |
232,900 |
203,500 |
237,900 |
208,300 |
242,900 |
213,200 |
247,900 |
218,100 |
252,900 |
222,900 |
257,900 |
||
35 |
212,100 |
247,800 |
222,900 |
258,800 |
227,900 |
264,000 |
232,900 |
269,100 |
237,900 |
274,300 |
242,900 |
279,400 |
247,900 |
284,600 |
252,900 |
289,700 |
257,900 |
294,900 |
||
38 |
247,800 |
287,500 |
258,800 |
297,400 |
264,000 |
302,000 |
269,100 |
306,600 |
274,300 |
311,200 |
279,400 |
316,200 |
284,600 |
321,300 |
289,700 |
326,500 |
294,900 |
331,600 |
100,000 |
120,000 |
41 |
287,500 |
341,400 |
297,400 |
353,100 |
302,000 |
358,600 |
306,600 |
364,100 |
311,200 |
369,500 |
316,200 |
375,000 |
321,300 |
380,500 |
326,500 |
385,900 |
331,600 |
391,400 |
||
44 |
341,400 |
442,400 |
353,100 |
452,800 |
358,600 |
457,600 |
364,100 |
462,500 |
369,500 |
467,400 |
375,000 |
472,200 |
380,500 |
477,100 |
385,900 |
481,900 |
391,400 |
486,800 |
120,000 |
180,000 |
47 |
442,400 |
530,800 |
452,800 |
543,300 |
457,600 |
549,200 |
462,500 |
555,000 |
467,400 |
560,800 |
472,200 |
566,700 |
477,100 |
572,500 |
481,900 |
578,300 |
486,800 |
584,200 |
||
50 |
530,800 |
864,200 |
543,300 |
876,700 |
549,200 |
882,500 |
555,000 |
888,300 |
560,800 |
894,200 |
566,700 |
900,000 |
572,500 |
905,800 |
578,300 |
911,700 |
584,200 |
917,500 |
180,000 |
300,000 |
55 |
864,200 |
1,697,500 |
876,700 |
1,710,000 |
882,500 |
1,715,800 |
888,300 |
1,721,700 |
894,200 |
1,727,500 |
900,000 |
1,733,300 |
905,800 |
1,739,200 |
911,700 |
1,745,000 |
917,500 |
1,750,800 |
300,000 |
570,000 |
60 |
1,697,500 |
2,530,800 |
1,710,000 |
2,543,300 |
1,715,800 |
2,549,200 |
1,721,700 |
2,555,000 |
1,727,500 |
2,560,800 |
1,733,300 |
2,566,700 |
1,739,200 |
2,572,500 |
1,745,000 |
2,578,300 |
1,750,800 |
2,584,200 |
570,000 |
850,000 |
65 |
2,530,800円以上 |
2,543,300円以上 |
2,549,200円以上 |
2,555,000円以上 |
2,560,800円以上 |
2,566,700円以上 |
2,572,500円以上 |
2,578,300円以上 |
2,584,200円以上 |
850,000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 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
2,000円未満 |
0 |
51,000 |
52,000 |
4,500 |
137,000 |
139,000 |
12,700 |
|
2,000 |
3,000 |
100 |
52,000 |
53,000 |
4,600 |
139,000 |
141,000 |
12,900 |
3,000 |
4,000 |
200 |
53,000 |
54,000 |
4,700 |
141,000 |
143,000 |
13,100 |
4,000 |
5,000 |
300 |
54,000 |
55,000 |
4,800 |
143,000 |
145,000 |
13,300 |
5,000 |
6,000 |
400 |
55,000 |
56,000 |
4,900 |
145,000 |
147,000 |
13,500 |
6,000 |
7,000 |
500 |
56,000 |
57,000 |
5,000 |
147,000 |
149,000 |
13,700 |
7,000 |
8,000 |
600 |
57,000 |
58,000 |
5,100 |
149,000 |
151,000 |
13,900 |
8,000 |
9,000 |
700 |
58,000 |
59,000 |
5,200 |
151,000 |
153,000 |
14,100 |
9,000 |
10,000 |
800 |
59,000 |
60,000 |
5,300 |
153,000 |
155,000 |
14,300 |
10,000 |
11,000 |
900 |
60,000 |
61,000 |
5,400 |
155,000 |
157,000 |
14,500 |
11,000 |
12,000 |
900 |
61,000 |
62,000 |
5,400 |
157,000 |
159,000 |
14,700 |
12,000 |
13,000 |
1,000 |
62,000 |
63,000 |
5,500 |
159,000 |
161,000 |
14,900 |
13,000 |
14,000 |
1,100 |
63,000 |
64,000 |
5,600 |
161,000 |
163,000 |
15,100 |
14,000 |
15,000 |
1,200 |
64,000 |
65,000 |
5,700 |
163,000 |
165,000 |
15,300 |
15,000 |
16,000 |
1,300 |
65,000 |
67,000 |
5,800 |
165,000 |
167,000 |
15,500 |
16,000 |
17,000 |
1,400 |
67,000 |
69,000 |
6,000 |
167,000 |
169,000 |
15,700 |
17,000 |
18,000 |
1,500 |
69,000 |
71,000 |
6,200 |
169,000 |
171,000 |
15,900 |
18,000 |
19,000 |
1,600 |
71,000 |
73,000 |
6,300 |
171,000 |
173,000 |
16,100 |
19,000 |
20,000 |
1,700 |
73,000 |
75,000 |
6,500 |
173,000 |
175,000 |
16,300 |
20,000 |
21,000 |
1,800 |
75,000 |
77,000 |
6,700 |
175,000 |
177,000 |
16,500 |
21,000 |
22,000 |
1,800 |
77,000 |
79,000 |
6,900 |
177,000 |
179,000 |
16,700 |
22,000 |
23,000 |
1,900 |
79,000 |
81,000 |
7,100 |
179,000 |
181,000 |
16,900 |
23,000 |
24,000 |
2,000 |
81,000 |
83,000 |
7,200 |
181,000 |
183,000 |
17,100 |
24,000 |
25,000 |
2,100 |
83,000 |
85,000 |
7,400 |
183,000 |
185,000 |
17,300 |
25,000 |
26,000 |
2,200 |
85,000 |
87,000 |
7,600 |
185,000 |
187,000 |
17,500 |
26,000 |
27,000 |
2,300 |
87,000 |
89,000 |
7,800 |
187,000 |
189,000 |
17,700 |
27,000 |
28,000 |
2,400 |
89,000 |
91,000 |
8,000 |
189,000 |
191,000 |
17,900 |
28,000 |
29,000 |
2,500 |
91,000 |
93,000 |
8,100 |
191,000 |
193,000 |
18,100 |
29,000 |
30,000 |
2,600 |
93,000 |
95,000 |
8,300 |
193,000 |
195,000 |
18,300 |
30,000 |
31,000 |
2,700 |
95,000 |
97,000 |
8,500 |
195,000 |
198,000 |
18,500 |
31,000 |
32,000 |
2,700 |
97,000 |
99,000 |
8,700 |
198,000 |
201,000 |
18,800 |
32,000 |
33,000 |
2,800 |
99,000 |
101,000 |
8,900 |
201,000 |
204,000 |
19,100 |
33,000 |
34,000 |
2,900 |
101,000 |
103,000 |
9,100 |
204,000 |
207,000 |
19,400 |
34,000 |
35,000 |
3,000 |
103,000 |
105,000 |
9,300 |
207,000 |
210,000 |
19,700 |
35,000 |
36,000 |
3,100 |
105,000 |
107,000 |
9,500 |
210,000 |
213,000 |
20,000 |
36,000 |
37,000 |
3,200 |
107,000 |
109,000 |
9,700 |
213,000 |
216,000 |
20,300 |
37,000 |
38,000 |
3,300 |
109,000 |
111,000 |
9,900 |
216,000 |
219,000 |
20,600 |
38,000 |
39,000 |
3,400 |
111,000 |
113,000 |
10,100 |
219,000 |
222,000 |
20,900 |
39,000 |
40,000 |
3,500 |
113,000 |
115,000 |
10,300 |
222,000 |
225,000 |
21,200 |
40,000 |
41,000 |
3,600 |
115,000 |
117,000 |
10,500 |
225,000 |
228,000 |
21,500 |
41,000 |
42,000 |
3,600 |
117,000 |
119,000 |
10,700 |
228,000 |
231,000 |
21,800 |
42,000 |
43,000 |
3,700 |
119,000 |
121,000 |
10,900 |
231,000 |
234,000 |
22,100 |
43,000 |
44,000 |
3,800 |
121,000 |
123,000 |
11,100 |
234,000 |
237,000 |
22,400 |
44,000 |
45,000 |
3,900 |
123,000 |
125,000 |
11,300 |
237,000 |
240,000 |
22,700 |
45,000 |
46,000 |
4,000 |
125,000 |
127,000 |
11,500 |
240,000 |
243,000 |
23,000 |
46,000 |
47,000 |
4,100 |
127,000 |
129,000 |
11,700 |
243,000 |
246,000 |
23,300 |
47,000 |
48,000 |
4,200 |
129,000 |
131,000 |
11,900 |
246,000 |
249,000 |
23,600 |
48,000 |
49,000 |
4,300 |
131,000 |
133,000 |
12,100 |
249,000 |
252,000 |
23,900 |
49,000 |
50,000 |
4,400 |
133,000 |
135,000 |
12,300 |
252,000 |
255,000 |
24,200 |
50,000 |
51,000 |
4,500 |
135,000 |
137,000 |
12,500 |
255,000 |
258,000 |
24,500 |
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 |
円 |
円 |
円 |
258,000 |
261,000 |
24,800 |
414,000 |
418,000 |
46,100 |
614,000 |
618,000 |
76,800 |
261,000 |
264,000 |
25,100 |
418,000 |
422,000 |
46,700 |
618,000 |
622,000 |
77,600 |
264,000 |
267,000 |
25,400 |
422,000 |
426,000 |
47,300 |
622,000 |
626,000 |
78,400 |
267,000 |
270,000 |
25,700 |
426,000 |
430,000 |
47,900 |
626,000 |
630,000 |
79,200 |
270,000 |
273,000 |
26,000 |
430,000 |
434,000 |
48,500 |
630,000 |
634,000 |
80,000 |
273,000 |
276,000 |
26,300 |
434,000 |
438,000 |
49,100 |
634,000 |
638,000 |
80,800 |
276,000 |
279,000 |
26,600 |
438,000 |
442,000 |
49,700 |
638,000 |
642,000 |
81,600 |
279,000 |
282,000 |
26,900 |
442,000 |
446,000 |
50,300 |
642,000 |
646,000 |
82,400 |
282,000 |
285,000 |
27,200 |
446,000 |
450,000 |
50,900 |
646,000 |
650,000 |
83,200 |
285,000 |
288,000 |
27,500 |
450,000 |
454,000 |
51,500 |
650,000 |
655,000 |
84,000 |
288,000 |
291,000 |
27,800 |
454,000 |
458,000 |
52,100 |
655,000 |
660,000 |
85,000 |
291,000 |
294,000 |
28,100 |
458,000 |
462,000 |
52,700 |
660,000 |
665,000 |
86,000 |
294,000 |
297,000 |
28,400 |
462,000 |
466,000 |
53,300 |
665,000 |
670,000 |
87,000 |
297,000 |
300,000 |
28,700 |
466,000 |
470,000 |
53,900 |
670,000 |
675,000 |
88,000 |
300,000 |
303,000 |
29,000 |
470,000 |
474,000 |
54,500 |
675,000 |
680,000 |
89,000 |
303,000 |
306,000 |
29,400 |
474,000 |
478,000 |
55,100 |
680,000 |
685,000 |
90,000 |
306,000 |
309,000 |
29,900 |
478,000 |
482,000 |
55,700 |
685,000 |
690,000 |
91,000 |
309,000 |
312,000 |
30,300 |
482,000 |
486,000 |
56,300 |
690,000 |
695,000 |
92,000 |
312,000 |
315,000 |
30,800 |
486,000 |
490,000 |
56,900 |
695,000 |
700,000 |
93,000 |
315,000 |
318,000 |
31,200 |
490,000 |
494,000 |
57,500 |
700,000 |
705,000 |
94,000 |
318,000 |
321,000 |
31,700 |
494,000 |
498,000 |
58,100 |
705,000 |
710,000 |
95,000 |
321,000 |
324,000 |
32,100 |
498,000 |
502,000 |
58,700 |
710,000 |
715,000 |
96,000 |
324,000 |
327,000 |
32,600 |
502,000 |
506,000 |
59,300 |
715,000 |
720,000 |
97,000 |
327,000 |
330,000 |
33,000 |
506,000 |
510,000 |
59,900 |
720,000 |
725,000 |
98,000 |
330,000 |
333,000 |
33,500 |
510,000 |
514,000 |
60,500 |
725,000 |
730,000 |
99,000 |
333,000 |
336,000 |
33,900 |
514,000 |
518,000 |
61,100 |
730,000 |
735,000 |
100,000 |
336,000 |
339,000 |
34,400 |
518,000 |
522,000 |
61,700 |
735,000 |
740,000 |
101,000 |
339,000 |
342,000 |
34,800 |
522,000 |
526,000 |
62,300 |
740,000 |
745,000 |
102,000 |
342,000 |
345,000 |
35,300 |
526,000 |
530,000 |
62,900 |
745,000 |
750,000 |
103,000 |
345,000 |
348,000 |
35,700 |
530,000 |
534,000 |
63,500 |
750,000 |
755,000 |
104,000 |
348,000 |
351,000 |
36,200 |
534,000 |
538,000 |
64,100 |
755,000 |
760,000 |
105,000 |
351,000 |
354,000 |
36,600 |
538,000 |
542,000 |
64,700 |
760,000 |
765,000 |
106,000 |
354,000 |
357,000 |
37,100 |
542,000 |
546,000 |
65,300 |
765,000 |
770,000 |
107,000 |
357,000 |
360,000 |
37,500 |
546,000 |
550,000 |
65,900 |
770,000 |
775,000 |
108,000 |
360,000 |
363,000 |
38,000 |
550,000 |
554,000 |
66,500 |
775,000 |
780,000 |
109,000 |
363,000 |
366,000 |
38,400 |
554,000 |
558,000 |
67,100 |
780,000 |
785,000 |
110,000 |
366,000 |
369,000 |
38,900 |
558,000 |
562,000 |
67,700 |
785,000 |
790,000 |
111,000 |
369,000 |
372,000 |
39,300 |
562,000 |
566,000 |
68,300 |
790,000 |
795,000 |
112,000 |
372,000 |
375,000 |
39,800 |
566,000 |
570,000 |
68,900 |
795,000 |
800,000 |
113,000 |
375,000 |
378,000 |
40,200 |
570,000 |
574,000 |
69,500 |
800,000 |
805,000 |
114,000 |
378,000 |
381,000 |
40,700 |
574,000 |
578,000 |
70,100 |
805,000 |
810,000 |
115,000 |
381,000 |
384,000 |
41,100 |
578,000 |
582,000 |
70,700 |
810,000 |
815,000 |
116,000 |
384,000 |
387,000 |
41,600 |
582,000 |
586,000 |
71,300 |
815,000 |
820,000 |
117,000 |
387,000 |
390,000 |
42,000 |
586,000 |
590,000 |
71,900 |
820,000 |
825,000 |
118,000 |
390,000 |
394,000 |
42,500 |
590,000 |
594,000 |
72,500 |
825,000 |
830,000 |
119,000 |
394,000 |
398,000 |
43,100 |
594,000 |
598,000 |
73,100 |
830,000 |
835,000 |
120,000 |
398,000 |
402,000 |
43,700 |
598,000 |
602,000 |
73,700 |
835,000 |
840,000 |
121,000 |
402,000 |
406,000 |
44,300 |
602,000 |
606,000 |
74,400 |
840,000 |
845,000 |
122,000 |
406,000 |
410,000 |
44,900 |
606,000 |
610,000 |
75,200 |
845,000 |
850,000 |
123,000 |
410,000 |
414,000 |
45,500 |
610,000 |
614,000 |
76,000 |
850,000 |
855,000 |
124,000 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
855,000 |
860,000 |
125,000 |
955,000 |
960,000 |
145,000 |
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281,000円を控除した金額 |
860,000 |
865,000 |
126,000 |
960,000 |
965,000 |
146,000 |
|||
865,000 |
870,000 |
127,000 |
965,000 |
970,000 |
147,000 |
|||
870,000 |
875,000 |
128,000 |
970,000 |
975,000 |
148,000 |
|||
875,000 |
880,000 |
129,000 |
975,000 |
980,000 |
149,000 |
|||
880,000 |
885,000 |
130,000 |
980,000 |
985,000 |
150,000 |
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431,000円を控除した金額 |
885,000 |
890,000 |
131,000 |
985,000 |
990,000 |
151,000 |
|||
890,000 |
895,000 |
132,000 |
990,000 |
995,000 |
152,000 |
|||
895,000 |
900,000 |
133,000 |
995,000 |
1,000,000 |
153,000 |
|||
900,000 |
905,000 |
134,000 |
||||||
905,000 |
910,000 |
135,000 |
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96,000円を控除した金額 |
4,000,000 |
4,630,000 |
課税給与所得金額に45%を乗じて算出した金額から631,000円を控除した金額 |
910,000 |
915,000 |
136,000 |
||||||
915,000 |
920,000 |
137,000 |
||||||
920,000 |
925,000 |
138,000 |
||||||
925,000 |
930,000 |
139,000 |
||||||
930,000 |
935,000 |
140,000 |
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171,000円を控除した金額 |
4,630,000円 |
1,452,500円 |
|
935,000 |
940,000 |
141,000 |
||||||
940,000 |
945,000 |
142,000 |
||||||
945,000 |
950,000 |
143,000 |
||||||
950,000 |
955,000 |
144,000 |
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 |
270,000円未満 |
152,000円未満 |
314,000 |
315,000 |
187,200 |
359,000 |
360,000 |
223,200 |
|
270,000 |
271,000 |
152,000 |
315,000 |
316,000 |
188,000 |
360,000 |
361,000 |
224,000 |
271,000 |
272,000 |
152,800 |
316,000 |
317,000 |
188,800 |
361,000 |
362,000 |
224,800 |
272,000 |
273,000 |
153,600 |
317,000 |
318,000 |
189,600 |
362,000 |
363,000 |
225,600 |
273,000 |
274,000 |
154,400 |
318,000 |
319,000 |
190,400 |
363,000 |
364,000 |
226,400 |
274,000 |
275,000 |
155,200 |
319,000 |
320,000 |
191,200 |
364,000 |
365,000 |
227,200 |
275,000 |
276,000 |
156,000 |
320,000 |
321,000 |
192,000 |
365,000 |
366,000 |
228,000 |
276,000 |
277,000 |
156,800 |
321,000 |
322,000 |
192,800 |
366,000 |
367,000 |
228,800 |
277,000 |
278,000 |
157,600 |
322,000 |
323,000 |
193,600 |
367,000 |
368,000 |
229,600 |
278,000 |
279,000 |
158,400 |
323,000 |
324,000 |
194,400 |
368,000 |
369,000 |
230,400 |
279,000 |
280,000 |
159,200 |
324,000 |
325,000 |
195,200 |
369,000 |
370,000 |
231,200 |
280,000 |
281,000 |
160,000 |
325,000 |
326,000 |
196,000 |
370,000 |
371,000 |
232,000 |
281,000 |
282,000 |
160,800 |
326,000 |
327,000 |
196,800 |
371,000 |
372,000 |
232,800 |
282,000 |
283,000 |
161,600 |
327,000 |
328,000 |
197,600 |
372,000 |
373,000 |
233,600 |
283,000 |
284,000 |
162,400 |
328,000 |
329,000 |
198,400 |
373,000 |
374,000 |
234,400 |
284,000 |
285,000 |
163,200 |
329,000 |
330,000 |
199,200 |
374,000 |
375,000 |
235,200 |
285,000 |
286,000 |
164,000 |
330,000 |
331,000 |
200,000 |
375,000 |
376,000 |
236,000 |
286,000 |
287,000 |
164,800 |
331,000 |
332,000 |
200,800 |
376,000 |
377,000 |
236,800 |
287,000 |
288,000 |
165,600 |
332,000 |
333,000 |
201,600 |
377,000 |
378,000 |
237,600 |
288,000 |
289,000 |
166,400 |
333,000 |
334,000 |
202,400 |
378,000 |
379,000 |
238,400 |
289,000 |
290,000 |
167,200 |
334,000 |
335,000 |
203,200 |
379,000 |
380,000 |
239,200 |
290,000 |
291,000 |
168,000 |
335,000 |
336,000 |
204,000 |
380,000 |
381,000 |
240,000 |
291,000 |
292,000 |
168,800 |
336,000 |
337,000 |
204,800 |
381,000 |
382,000 |
240,800 |
292,000 |
293,000 |
169,600 |
337,000 |
338,000 |
205,600 |
382,000 |
383,000 |
241,600 |
293,000 |
294,000 |
170,400 |
338,000 |
339,000 |
206,400 |
383,000 |
384,000 |
242,400 |
294,000 |
295,000 |
171,200 |
339,000 |
340,000 |
207,200 |
384,000 |
385,000 |
243,200 |
295,000 |
296,000 |
172,000 |
340,000 |
341,000 |
208,000 |
385,000 |
386,000 |
244,000 |
296,000 |
297,000 |
172,800 |
341,000 |
342,000 |
208,800 |
386,000 |
387,000 |
244,800 |
297,000 |
298,000 |
173,600 |
342,000 |
343,000 |
209,600 |
387,000 |
388,000 |
245,600 |
298,000 |
299,000 |
174,400 |
343,000 |
344,000 |
210,400 |
388,000 |
389,000 |
246,400 |
299,000 |
300,000 |
175,200 |
344,000 |
345,000 |
211,200 |
389,000 |
390,000 |
247,200 |
300,000 |
301,000 |
176,000 |
345,000 |
346,000 |
212,000 |
390,000 |
391,000 |
248,000 |
301,000 |
302,000 |
176,800 |
346,000 |
347,000 |
212,800 |
391,000 |
392,000 |
248,800 |
302,000 |
303,000 |
177,600 |
347,000 |
348,000 |
213,600 |
392,000 |
393,000 |
249,600 |
303,000 |
304,000 |
178,400 |
348,000 |
349,000 |
214,400 |
393,000 |
394,000 |
250,400 |
304,000 |
305,000 |
179,200 |
349,000 |
350,000 |
215,200 |
394,000 |
395,000 |
251,200 |
305,000 |
306,000 |
180,000 |
350,000 |
351,000 |
216,000 |
395,000 |
396,000 |
252,000 |
306,000 |
307,000 |
180,800 |
351,000 |
352,000 |
216,800 |
396,000 |
397,000 |
252,800 |
307,000 |
308,000 |
181,600 |
352,000 |
353,000 |
217,600 |
397,000 |
398,000 |
253,600 |
308,000 |
309,000 |
182,400 |
353,000 |
354,000 |
218,400 |
398,000 |
399,000 |
254,400 |
309,000 |
310,000 |
183,200 |
354,000 |
355,000 |
219,200 |
399,000 |
400,000 |
255,200 |
310,000 |
311,000 |
184,000 |
355,000 |
356,000 |
220,000 |
400,000 |
401,000 |
256,000 |
311,000 |
312,000 |
184,800 |
356,000 |
357,000 |
220,800 |
401,000 |
402,000 |
256,800 |
312,000 |
313,000 |
185,600 |
357,000 |
358,000 |
221,600 |
402,000 |
403,000 |
257,600 |
313,000 |
314,000 |
186,400 |
358,000 |
359,000 |
222,400 |
403,000 |
404,000 |
258,400 |
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 |
404,000 |
405,000 |
259,200 |
449,000 |
450,000 |
295,200 |
530,000 |
532,000 |
360,000 |
405,000 |
406,000 |
260,000 |
450,000 |
451,000 |
296,000 |
532,000 |
534,000 |
361,600 |
406,000 |
407,000 |
260,800 |
451,000 |
452,000 |
296,800 |
534,000 |
536,000 |
363,200 |
407,000 |
408,000 |
261,600 |
452,000 |
453,000 |
297,600 |
536,000 |
538,000 |
364,800 |
408,000 |
409,000 |
262,400 |
453,000 |
454,000 |
298,400 |
538,000 |
540,000 |
366,400 |
409,000 |
410,000 |
263,200 |
454,000 |
455,000 |
299,200 |
540,000 |
542,000 |
368,000 |
410,000 |
411,000 |
264,000 |
455,000 |
456,000 |
300,000 |
542,000 |
544,000 |
369,600 |
411,000 |
412,000 |
264,800 |
456,000 |
457,000 |
300,800 |
544,000 |
546,000 |
371,200 |
412,000 |
413,000 |
265,600 |
457,000 |
458,000 |
301,600 |
546,000 |
548,000 |
372,800 |
413,000 |
414,000 |
266,400 |
458,000 |
460,000 |
302,400 |
548,000 |
550,000 |
374,400 |
414,000 |
415,000 |
267,200 |
460,000 |
462,000 |
304,000 |
550,000 |
552,000 |
376,000 |
415,000 |
416,000 |
268,000 |
462,000 |
464,000 |
305,600 |
552,000 |
554,000 |
377,600 |
416,000 |
417,000 |
268,800 |
464,000 |
466,000 |
307,200 |
554,000 |
556,000 |
379,200 |
417,000 |
418,000 |
269,600 |
466,000 |
468,000 |
308,800 |
556,000 |
558,000 |
380,800 |
418,000 |
419,000 |
270,400 |
468,000 |
470,000 |
310,400 |
558,000 |
560,000 |
382,400 |
419,000 |
420,000 |
271,200 |
470,000 |
472,000 |
312,000 |
560,000 |
562,000 |
384,000 |
420,000 |
421,000 |
272,000 |
472,000 |
474,000 |
313,600 |
562,000 |
564,000 |
385,600 |
421,000 |
422,000 |
272,800 |
474,000 |
476,000 |
315,200 |
564,000 |
566,000 |
387,200 |
422,000 |
423,000 |
273,600 |
476,000 |
478,000 |
316,800 |
566,000 |
568,000 |
388,800 |
423,000 |
424,000 |
274,400 |
478,000 |
480,000 |
318,400 |
568,000 |
570,000 |
390,400 |
424,000 |
425,000 |
275,200 |
480,000 |
482,000 |
320,000 |
570,000 |
572,000 |
392,000 |
425,000 |
426,000 |
276,000 |
482,000 |
484,000 |
321,600 |
572,000 |
574,000 |
393,600 |
426,000 |
427,000 |
276,800 |
484,000 |
486,000 |
323,200 |
574,000 |
576,000 |
395,200 |
427,000 |
428,000 |
277,600 |
486,000 |
488,000 |
324,800 |
576,000 |
578,000 |
396,800 |
428,000 |
429,000 |
278,400 |
488,000 |
490,000 |
326,400 |
578,000 |
580,000 |
398,400 |
429,000 |
430,000 |
279,200 |
490,000 |
492,000 |
328,000 |
580,000 |
582,000 |
400,000 |
430,000 |
431,000 |
280,000 |
492,000 |
494,000 |
329,600 |
582,000 |
584,000 |
401,600 |
431,000 |
432,000 |
280,800 |
494,000 |
496,000 |
331,200 |
584,000 |
586,000 |
403,200 |
432,000 |
433,000 |
281,600 |
496,000 |
498,000 |
332,800 |
586,000 |
588,000 |
404,800 |
433,000 |
434,000 |
282,400 |
498,000 |
500,000 |
334,400 |
588,000 |
590,000 |
406,400 |
434,000 |
435,000 |
283,200 |
500,000 |
502,000 |
336,000 |
590,000 |
592,000 |
408,000 |
435,000 |
436,000 |
284,000 |
502,000 |
504,000 |
337,600 |
592,000 |
594,000 |
409,600 |
436,000 |
437,000 |
284,800 |
504,000 |
506,000 |
339,200 |
594,000 |
596,000 |
411,200 |
437,000 |
438,000 |
285,600 |
506,000 |
508,000 |
340,800 |
596,000 |
598,000 |
412,800 |
438,000 |
439,000 |
286,400 |
508,000 |
510,000 |
342,400 |
598,000 |
600,000 |
414,400 |
439,000 |
440,000 |
287,200 |
510,000 |
512,000 |
344,000 |
600,000 |
602,000 |
416,000 |
440,000 |
441,000 |
288,000 |
512,000 |
514,000 |
345,600 |
602,000 |
604,000 |
417,600 |
441,000 |
442,000 |
288,800 |
514,000 |
516,000 |
347,200 |
604,000 |
606,000 |
419,200 |
442,000 |
443,000 |
289,600 |
516,000 |
518,000 |
348,800 |
606,000 |
608,000 |
420,800 |
443,000 |
444,000 |
290,400 |
518,000 |
520,000 |
350,400 |
608,000 |
610,000 |
422,400 |
444,000 |
445,000 |
291,200 |
520,000 |
522,000 |
352,000 |
610,000 |
612,000 |
424,000 |
445,000 |
446,000 |
292,000 |
522,000 |
524,000 |
353,600 |
612,000 |
614,000 |
425,600 |
446,000 |
447,000 |
292,800 |
524,000 |
526,000 |
355,200 |
614,000 |
616,000 |
427,200 |
447,000 |
448,000 |
293,600 |
526,000 |
528,000 |
356,800 |
616,000 |
618,000 |
428,800 |
448,000 |
449,000 |
294,400 |
528,000 |
530,000 |
358,400 |
618,000 |
620,000 |
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 |
620,000 |
622,000 |
432,000 |
710,000 |
712,000 |
507,000 |
800,000 |
802,000 |
588,000 |
622,000 |
624,000 |
433,600 |
712,000 |
714,000 |
508,800 |
802,000 |
804,000 |
589,800 |
624,000 |
626,000 |
435,200 |
714,000 |
716,000 |
510,600 |
804,000 |
806,000 |
591,600 |
626,000 |
628,000 |
436,800 |
716,000 |
718,000 |
512,400 |
806,000 |
808,000 |
593,400 |
628,000 |
630,000 |
438,400 |
718,000 |
720,000 |
514,200 |
808,000 |
810,000 |
595,200 |
630,000 |
632,000 |
440,000 |
720,000 |
722,000 |
516,000 |
810,000 |
812,000 |
597,000 |
632,000 |
634,000 |
441,600 |
722,000 |
724,000 |
517,800 |
812,000 |
814,000 |
598,800 |
634,000 |
636,000 |
443,200 |
724,000 |
726,000 |
519,600 |
814,000 |
816,000 |
600,600 |
636,000 |
638,000 |
444,800 |
726,000 |
728,000 |
521,400 |
816,000 |
818,000 |
602,400 |
638,000 |
640,000 |
446,400 |
728,000 |
730,000 |
523,200 |
818,000 |
820,000 |
604,200 |
640,000 |
642,000 |
448,000 |
730,000 |
732,000 |
525,000 |
820,000 |
822,000 |
606,000 |
642,000 |
644,000 |
449,600 |
732,000 |
734,000 |
526,800 |
822,000 |
824,000 |
607,800 |
644,000 |
646,000 |
451,200 |
734,000 |
736,000 |
528,600 |
824,000 |
826,000 |
609,600 |
646,000 |
648,000 |
452,800 |
736,000 |
738,000 |
530,400 |
826,000 |
828,000 |
611,400 |
648,000 |
650,000 |
454,400 |
738,000 |
740,000 |
532,200 |
828,000 |
830,000 |
613,200 |
650,000 |
652,000 |
456,000 |
740,000 |
742,000 |
534,000 |
830,000 |
832,000 |
615,000 |
652,000 |
654,000 |
457,600 |
742,000 |
744,000 |
535,800 |
832,000 |
834,000 |
616,800 |
654,000 |
656,000 |
459,200 |
744,000 |
746,000 |
537,600 |
834,000 |
836,000 |
618,600 |
656,000 |
658,000 |
460,800 |
746,000 |
748,000 |
539,400 |
836,000 |
838,000 |
620,400 |
658,000 |
660,000 |
462,400 |
748,000 |
750,000 |
541,200 |
838,000 |
840,000 |
622,200 |
660,000 |
662,000 |
464,000 |
750,000 |
752,000 |
543,000 |
840,000 |
842,000 |
624,000 |
662,000 |
664,000 |
465,600 |
752,000 |
754,000 |
544,800 |
842,000 |
844,000 |
625,800 |
664,000 |
666,000 |
467,200 |
754,000 |
756,000 |
546,600 |
844,000 |
846,000 |
627,600 |
666,000 |
668,000 |
468,800 |
756,000 |
758,000 |
548,400 |
846,000 |
848,000 |
629,400 |
668,000 |
670,000 |
470,400 |
758,000 |
760,000 |
550,200 |
848,000 |
850,000 |
631,200 |
670,000 |
672,000 |
472,000 |
760,000 |
762,000 |
552,000 |
850,000 |
852,000 |
633,000 |
672,000 |
674,000 |
473,600 |
762,000 |
764,000 |
553,800 |
852,000 |
854,000 |
634,800 |
674,000 |
676,000 |
475,200 |
764,000 |
766,000 |
555,600 |
854,000 |
856,000 |
636,600 |
676,000 |
678,000 |
476,800 |
766,000 |
768,000 |
557,400 |
856,000 |
858,000 |
638,400 |
678,000 |
680,000 |
478,400 |
768,000 |
770,000 |
559,200 |
858,000 |
860,000 |
640,200 |
680,000 |
682,000 |
480,000 |
770,000 |
772,000 |
561,000 |
860,000 |
862,000 |
642,000 |
682,000 |
684,000 |
481,800 |
772,000 |
774,000 |
562,800 |
862,000 |
864,000 |
643,800 |
684,000 |
686,000 |
483,600 |
774,000 |
776,000 |
564,600 |
864,000 |
866,000 |
645,600 |
686,000 |
688,000 |
485,400 |
776,000 |
778,000 |
566,400 |
866,000 |
868,000 |
647,400 |
688,000 |
690,000 |
487,200 |
778,000 |
780,000 |
568,200 |
868,000 |
870,000 |
649,200 |
690,000 |
692,000 |
489,000 |
780,000 |
782,000 |
570,000 |
870,000 |
872,000 |
651,000 |
692,000 |
694,000 |
490,800 |
782,000 |
784,000 |
571,800 |
872,000 |
874,000 |
652,800 |
694,000 |
696,000 |
492,600 |
784,000 |
786,000 |
573,600 |
874,000 |
876,000 |
654,600 |
696,000 |
698,000 |
494,400 |
786,000 |
788,000 |
575,400 |
876,000 |
878,000 |
656,400 |
698,000 |
700,000 |
496,200 |
788,000 |
790,000 |
577,200 |
878,000 |
880,000 |
658,200 |
700,000 |
702,000 |
498,000 |
790,000 |
792,000 |
579,000 |
880,000円以上 |
給与等の金額から220,000円を控除した金額 |
|
702,000 |
704,000 |
499,800 |
792,000 |
794,000 |
580,800 |
|||
704,000 |
706,000 |
501,600 |
794,000 |
796,000 |
582,600 |
|||
706,000 |
708,000 |
503,400 |
796,000 |
798,000 |
584,400 |
|||
708,000 |
710,000 |
505,200 |
798,000 |
800,000 |
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 |
4,000円未満 |
0 |
102,000 |
104,000 |
4,500 |
274,000 |
278,000 |
12,700 |
|
4,000 |
6,000 |
100 |
104,000 |
106,000 |
4,600 |
278,000 |
282,000 |
12,900 |
6,000 |
8,000 |
200 |
106,000 |
108,000 |
4,700 |
282,000 |
286,000 |
13,100 |
8,000 |
10,000 |
300 |
108,000 |
110,000 |
4,800 |
286,000 |
290,000 |
13,300 |
10,000 |
12,000 |
400 |
110,000 |
112,000 |
4,900 |
290,000 |
294,000 |
13,500 |
12,000 |
14,000 |
500 |
112,000 |
114,000 |
5,000 |
294,000 |
298,000 |
13,700 |
14,000 |
16,000 |
600 |
114,000 |
116,000 |
5,100 |
298,000 |
302,000 |
13,900 |
16,000 |
18,000 |
700 |
116,000 |
118,000 |
5,200 |
302,000 |
306,000 |
14,100 |
18,000 |
20,000 |
800 |
118,000 |
120,000 |
5,300 |
306,000 |
310,000 |
14,300 |
20,000 |
22,000 |
900 |
120,000 |
122,000 |
5,400 |
310,000 |
314,000 |
14,500 |
22,000 |
24,000 |
900 |
122,000 |
124,000 |
5,400 |
314,000 |
318,000 |
14,700 |
24,000 |
26,000 |
1,000 |
124,000 |
126,000 |
5,500 |
318,000 |
322,000 |
14,900 |
26,000 |
28,000 |
1,100 |
126,000 |
128,000 |
5,600 |
322,000 |
326,000 |
15,100 |
28,000 |
30,000 |
1,200 |
128,000 |
130,000 |
5,700 |
326,000 |
330,000 |
15,300 |
30,000 |
32,000 |
1,300 |
130,000 |
134,000 |
5,800 |
330,000 |
334,000 |
15,500 |
32,000 |
34,000 |
1,400 |
134,000 |
138,000 |
6,000 |
334,000 |
338,000 |
15,700 |
34,000 |
36,000 |
1,500 |
138,000 |
142,000 |
6,200 |
338,000 |
342,000 |
15,900 |
36,000 |
38,000 |
1,600 |
142,000 |
146,000 |
6,300 |
342,000 |
346,000 |
16,100 |
38,000 |
40,000 |
1,700 |
146,000 |
150,000 |
6,500 |
346,000 |
350,000 |
16,300 |
40,000 |
42,000 |
1,800 |
150,000 |
154,000 |
6,700 |
350,000 |
354,000 |
16,500 |
42,000 |
44,000 |
1,800 |
154,000 |
158,000 |
6,900 |
354,000 |
358,000 |
16,700 |
44,000 |
46,000 |
1,900 |
158,000 |
162,000 |
7,100 |
358,000 |
362,000 |
16,900 |
46,000 |
48,000 |
2,000 |
162,000 |
166,000 |
7,200 |
362,000 |
366,000 |
17,100 |
48,000 |
50,000 |
2,100 |
166,000 |
170,000 |
7,400 |
366,000 |
370,000 |
17,300 |
50,000 |
52,000 |
2,200 |
170,000 |
174,000 |
7,600 |
370,000 |
374,000 |
17,500 |
52,000 |
54,000 |
2,300 |
174,000 |
178,000 |
7,800 |
374,000 |
378,000 |
17,700 |
54,000 |
56,000 |
2,400 |
178,000 |
182,000 |
8,000 |
378,000 |
382,000 |
17,900 |
56,000 |
58,000 |
2,500 |
182,000 |
186,000 |
8,100 |
382,000 |
386,000 |
18,100 |
58,000 |
60,000 |
2,600 |
186,000 |
190,000 |
8,300 |
386,000 |
390,000 |
18,300 |
60,000 |
62,000 |
2,700 |
190,000 |
194,000 |
8,500 |
390,000 |
396,000 |
18,500 |
62,000 |
64,000 |
2,700 |
194,000 |
198,000 |
8,700 |
396,000 |
402,000 |
18,800 |
64,000 |
66,000 |
2,800 |
198,000 |
202,000 |
8,900 |
402,000 |
408,000 |
19,100 |
66,000 |
68,000 |
2,900 |
202,000 |
206,000 |
9,100 |
408,000 |
414,000 |
19,400 |
68,000 |
70,000 |
3,000 |
206,000 |
210,000 |
9,300 |
414,000 |
420,000 |
19,700 |
70,000 |
72,000 |
3,100 |
210,000 |
214,000 |
9,500 |
420,000 |
426,000 |
20,000 |
72,000 |
74,000 |
3,200 |
214,000 |
218,000 |
9,700 |
426,000 |
432,000 |
20,300 |
74,000 |
76,000 |
3,300 |
218,000 |
222,000 |
9,900 |
432,000 |
438,000 |
20,600 |
76,000 |
78,000 |
3,400 |
222,000 |
226,000 |
10,100 |
438,000 |
444,000 |
20,900 |
78,000 |
80,000 |
3,500 |
226,000 |
230,000 |
10,300 |
444,000 |
450,000 |
21,200 |
80,000 |
82,000 |
3,600 |
230,000 |
234,000 |
10,500 |
450,000 |
456,000 |
21,500 |
82,000 |
84,000 |
3,600 |
234,000 |
238,000 |
10,700 |
456,000 |
462,000 |
21,800 |
84,000 |
86,000 |
3,700 |
238,000 |
242,000 |
10,900 |
462,000 |
468,000 |
22,100 |
86,000 |
88,000 |
3,800 |
242,000 |
246,000 |
11,100 |
468,000 |
474,000 |
22,400 |
88,000 |
90,000 |
3,900 |
246,000 |
250,000 |
11,300 |
474,000 |
480,000 |
22,700 |
90,000 |
92,000 |
4,000 |
250,000 |
254,000 |
11,500 |
480,000 |
486,000 |
23,000 |
92,000 |
94,000 |
4,100 |
254,000 |
258,000 |
11,700 |
486,000 |
492,000 |
23,300 |
94,000 |
96,000 |
4,200 |
258,000 |
262,000 |
11,900 |
492,000 |
498,000 |
23,600 |
96,000 |
98,000 |
4,300 |
262,000 |
266,000 |
12,100 |
498,000 |
504,000 |
23,900 |
98,000 |
100,000 |
4,400 |
266,000 |
270,000 |
12,300 |
504,000 |
510,000 |
24,200 |
100,000 |
102,000 |
4,500 |
270,000 |
274,000 |
12,500 |
510,000 |
516,000 |
24,500 |
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 |
516,000 |
522,000 |
24,800 |
828,000 |
836,000 |
46,100 |
1,228,000 |
1,236,000 |
76,800 |
522,000 |
528,000 |
25,100 |
836,000 |
844,000 |
46,700 |
1,236,000 |
1,244,000 |
77,600 |
528,000 |
534,000 |
25,400 |
844,000 |
852,000 |
47,300 |
1,244,000 |
1,252,000 |
78,400 |
534,000 |
540,000 |
25,700 |
852,000 |
860,000 |
47,900 |
1,252,000 |
1,260,000 |
79,200 |
540,000 |
546,000 |
26,000 |
860,000 |
868,000 |
48,500 |
1,260,000 |
1,268,000 |
80,000 |
546,000 |
552,000 |
26,300 |
868,000 |
876,000 |
49,100 |
1,268,000 |
1,276,000 |
80,800 |
552,000 |
558,000 |
26,600 |
876,000 |
884,000 |
49,700 |
1,276,000 |
1,284,000 |
81,600 |
558,000 |
564,000 |
26,900 |
884,000 |
892,000 |
50,300 |
1,284,000 |
1,292,000 |
82,400 |
564,000 |
570,000 |
27,200 |
892,000 |
900,000 |
50,900 |
1,292,000 |
1,300,000 |
83,200 |
570,000 |
576,000 |
27,500 |
900,000 |
908,000 |
51,500 |
1,300,000 |
1,310,000 |
84,000 |
576,000 |
582,000 |
27,800 |
908,000 |
916,000 |
52,100 |
1,310,000 |
1,320,000 |
85,000 |
582,000 |
588,000 |
28,100 |
916,000 |
924,000 |
52,700 |
1,320,000 |
1,330,000 |
86,000 |
588,000 |
594,000 |
28,400 |
924,000 |
932,000 |
53,300 |
1,330,000 |
1,340,000 |
87,000 |
594,000 |
600,000 |
28,700 |
932,000 |
940,000 |
53,900 |
1,340,000 |
1,350,000 |
88,000 |
600,000 |
606,000 |
29,000 |
940,000 |
948,000 |
54,500 |
1,350,000 |
1,360,000 |
89,000 |
606,000 |
612,000 |
29,400 |
948,000 |
956,000 |
55,100 |
1,360,000 |
1,370,000 |
90,000 |
612,000 |
618,000 |
29,900 |
956,000 |
964,000 |
55,700 |
1,370,000 |
1,380,000 |
91,000 |
618,000 |
624,000 |
30,300 |
964,000 |
972,000 |
56,300 |
1,380,000 |
1,390,000 |
92,000 |
624,000 |
630,000 |
30,800 |
972,000 |
980,000 |
56,900 |
1,390,000 |
1,400,000 |
93,000 |
630,000 |
636,000 |
31,200 |
980,000 |
988,000 |
57,500 |
1,400,000 |
1,410,000 |
94,000 |
636,000 |
642,000 |
31,700 |
988,000 |
996,000 |
58,100 |
1,410,000 |
1,420,000 |
95,000 |
642,000 |
648,000 |
32,100 |
996,000 |
1,004,000 |
58,700 |
1,420,000 |
1,430,000 |
96,000 |
648,000 |
654,000 |
32,600 |
1,004,000 |
1,012,000 |
59,300 |
1,430,000 |
1,440,000 |
97,000 |
654,000 |
660,000 |
33,000 |
1,012,000 |
1,020,000 |
59,900 |
1,440,000 |
1,450,000 |
98,000 |
660,000 |
666,000 |
33,500 |
1,020,000 |
1,028,000 |
60,500 |
1,450,000 |
1,460,000 |
99,000 |
666,000 |
672,000 |
33,900 |
1,028,000 |
1,036,000 |
61,100 |
1,460,000 |
1,470,000 |
100,000 |
672,000 |
678,000 |
34,400 |
1,036,000 |
1,044,000 |
61,700 |
1,470,000 |
1,480,000 |
101,000 |
678,000 |
684,000 |
34,800 |
1,044,000 |
1,052,000 |
62,300 |
1,480,000 |
1,490,000 |
102,000 |
684,000 |
690,000 |
35,300 |
1,052,000 |
1,060,000 |
62,900 |
1,490,000 |
1,500,000 |
103,000 |
690,000 |
696,000 |
35,700 |
1,060,000 |
1,068,000 |
63,500 |
1,500,000 |
1,510,000 |
104,000 |
696,000 |
702,000 |
36,200 |
1,068,000 |
1,076,000 |
64,100 |
1,510,000 |
1,520,000 |
105,000 |
702,000 |
708,000 |
36,600 |
1,076,000 |
1,084,000 |
64,700 |
1,520,000 |
1,530,000 |
106,000 |
708,000 |
714,000 |
37,100 |
1,084,000 |
1,092,000 |
65,300 |
1,530,000 |
1,540,000 |
107,000 |
714,000 |
720,000 |
37,500 |
1,092,000 |
1,100,000 |
65,900 |
1,540,000 |
1,550,000 |
108,000 |
720,000 |
726,000 |
38,000 |
1,100,000 |
1,108,000 |
66,500 |
1,550,000 |
1,560,000 |
109,000 |
726,000 |
732,000 |
38,400 |
1,108,000 |
1,116,000 |
67,100 |
1,560,000 |
1,570,000 |
110,000 |
732,000 |
738,000 |
38,900 |
1,116,000 |
1,124,000 |
67,700 |
1,570,000 |
1,580,000 |
111,000 |
738,000 |
744,000 |
39,300 |
1,124,000 |
1,132,000 |
68,300 |
1,580,000 |
1,590,000 |
112,000 |
744,000 |
750,000 |
39,800 |
1,132,000 |
1,140,000 |
68,900 |
1,590,000 |
1,600,000 |
113,000 |
750,000 |
756,000 |
40,200 |
1,140,000 |
1,148,000 |
69,500 |
1,600,000 |
1,610,000 |
114,000 |
756,000 |
762,000 |
40,700 |
1,148,000 |
1,156,000 |
70,100 |
1,610,000 |
1,620,000 |
115,000 |
762,000 |
768,000 |
41,100 |
1,156,000 |
1,164,000 |
70,700 |
1,620,000 |
1,630,000 |
116,000 |
768,000 |
774,000 |
41,600 |
1,164,000 |
1,172,000 |
71,300 |
1,630,000 |
1,640,000 |
117,000 |
774,000 |
780,000 |
42,000 |
1,172,000 |
1,180,000 |
71,900 |
1,640,000 |
1,650,000 |
118,000 |
780,000 |
788,000 |
42,500 |
1,180,000 |
1,188,000 |
72,500 |
1,650,000 |
1,660,000 |
119,000 |
788,000 |
796,000 |
43,100 |
1,188,000 |
1,196,000 |
73,100 |
1,660,000 |
1,670,000 |
120,000 |
796,000 |
804,000 |
43,700 |
1,196,000 |
1,204,000 |
73,700 |
1,670,000 |
1,680,000 |
121,000 |
804,000 |
812,000 |
44,300 |
1,204,000 |
1,212,000 |
74,400 |
1,680,000 |
1,690,000 |
122,000 |
812,000 |
820,000 |
44,900 |
1,212,000 |
1,220,000 |
75,200 |
1,690,000 |
1,700,000 |
123,000 |
820,000 |
828,000 |
45,500 |
1,220,000 |
1,228,000 |
76,000 |
1,700,000 |
1,710,000 |
124,000 |
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 |
||
1,710,000 |
1,720,000 |
125,000 |
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96,000円を控除した金額 |
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1,431,000円を控除した金額 |
1,720,000 |
1,730,000 |
126,000 |
||||||
1,730,000 |
1,740,000 |
127,000 |
||||||
1,740,000 |
1,750,000 |
128,000 |
||||||
1,750,000 |
1,760,000 |
129,000 |
||||||
1,760,000 |
1,770,000 |
130,000 |
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171,000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2,431,000円を控除した金額 |
1,770,000 |
1,780,000 |
131,000 |
||||||
1,780,000 |
1,790,000 |
132,000 |
||||||
1,790,000 |
1,800,000 |
133,000 |
||||||
1,800,000 |
1,810,000 |
134,000 |
||||||
1,810,000 |
1,820,000 |
135,000 |
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281,000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3,931,000円を控除した金額 |
1,820,000 |
1,830,000 |
136,000 |
||||||
1,830,000 |
1,840,000 |
137,000 |
||||||
1,840,000 |
1,850,000 |
138,000 |
||||||
1,850,000 |
1,860,000 |
139,000 |
||||||
1,860,000 |
1,870,000 |
140,000 |
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431,000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6,181,000円を控除した金額 |
1,870,000 |
1,880,000 |
141,000 |
||||||
1,880,000 |
1,890,000 |
142,000 |
||||||
1,890,000 |
1,900,000 |
143,000 |
||||||
1,900,000 |
1,910,000 |
144,000 |
||||||
1,910,000 |
1,920,000 |
145,000 |
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631,000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9,181,000円を控除した金額 |
|
1,920,000 |
1,930,000 |
146,000 |
||||||
1,930,000 |
1,940,000 |
147,000 |
||||||
1,940,000 |
1,950,000 |
148,000 |
||||||
1,950,000 |
1,960,000 |
149,000 |
||||||
1,960,000 |
1,970,000 |
150,000 |
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931,000円を控除した金額 |
|||
1,970,000 |
1,980,000 |
151,000 |
||||||
1,980,000 |
1,990,000 |
152,000 |
||||||
1,990,000 |
2,000,000 |
153,000 |
勤続年数 |
退職所得控除額 |
勤続年数 |
退職所得控除額 |
||
一般退職の場合 |
障害退職の場合 |
一般退職の場合 |
障害退職の場合 |
||
円 |
円 |
円 |
円 |
||
4年以下 |
200,000 |
700,000 |
23年 |
2,100,000 |
2,600,000 |
24年 |
2,300,000 |
2,800,000 |
|||
25年 |
2,500,000 |
3,000,000 |
|||
5年 |
250,000 |
750,000 |
26年 |
2,700,000 |
3,200,000 |
6年 |
300,000 |
800,000 |
27年 |
2,900,000 |
3,400,000 |
7年 |
350,000 |
850,000 |
28年 |
3,100,000 |
3,600,000 |
8年 |
400,000 |
900,000 |
29年 |
3,300,000 |
3,800,000 |
9年 |
450,000 |
950,000 |
30年 |
3,500,000 |
4,000,000 |
10年 |
500,000 |
1,000,000 |
31年 |
3,800,000 |
4,300,000 |
11年 |
600,000 |
1,100,000 |
32年 |
4,100,000 |
4,600,000 |
12年 |
700,000 |
1,200,000 |
33年 |
4,400,000 |
4,900,000 |
13年 |
800,000 |
1,300,000 |
34年 |
4,700,000 |
5,200,000 |
14年 |
900,000 |
1,400,000 |
35年 |
5,000,000 |
5,500,000 |
15年 |
1,000,000 |
1,500,000 |
36年 |
5,300,000 |
5,800,000 |
16年 |
1,100,000 |
1,600,000 |
37年 |
5,600,000 |
6,100,000 |
17年 |
1,200,000 |
1,700,000 |
38年 |
5,900,000 |
6,400,000 |
18年 |
1,300,000 |
1,800,000 |
39年 |
6,200,000 |
6,700,000 |
19年 |
1,400,000 |
1,900,000 |
40年 |
6,500,000 |
7,000,000 |
20年 |
1,500,000 |
2,000,000 |
41年以上 |
6,500,000円に、勤続年数が40年をこえる1年ごとに300,000円を加算した金額 |
7,000,000円に、勤続年数が40年をこえる1年ごとに300,000円を加算した金額 |
21年 |
1,700,000 |
2,200,000 |
|||
22年 |
1,900,000 |
2,400,000 |
第二十八条第三項第一号(給与所得控除額) |
六十八万円 |
六十七万円 |
八万円 |
七万円 |
|
第二十八条第三項第二号 |
六十八万円 |
六十七万円 |
八十八万円 |
八十七万円 |
|
二十万円 |
十九万円 |
|
第二十八条第三項第三号 |
八十八万円 |
八十七万円 |
二十二万円 |
二十一万円 |
|
第八十三条第一項(配偶者控除) |
十五万円 |
十四万五千円 |
第八十四条第一項(扶養控除) |
七万円 |
六万七千五百円 |
第八十六条第一項(基礎控除) |
十五万円 |
十四万七千五百円 |
第九十条第二項(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(昭和四十二年法律第二十号。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 |
|
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 |
% |
2,000円未満 |
0 |
0 |
51,000 |
52,000 |
4,400 |
8.8 |
137,000 |
139,000 |
12,500 |
9 |
|
2,000 |
3,000 |
100 |
8.8 |
52,000 |
53,000 |
4,500 |
8.8 |
139,000 |
141,000 |
12,700 |
9 |
3,000 |
4,000 |
200 |
8.8 |
53,000 |
54,000 |
4,600 |
8.8 |
141,000 |
143,000 |
12,900 |
9 |
4,000 |
5,000 |
300 |
8.8 |
54,000 |
55,000 |
4,700 |
8.8 |
143,000 |
145,000 |
13,100 |
9 |
5,000 |
6,000 |
400 |
8.8 |
55,000 |
56,000 |
4,800 |
8.8 |
145,000 |
147,000 |
13,300 |
9 |
6,000 |
7,000 |
500 |
8.8 |
56,000 |
57,000 |
4,900 |
8.8 |
147,000 |
149,000 |
13,500 |
9 |
7,000 |
8,000 |
600 |
8.8 |
57,000 |
58,000 |
5,000 |
8.8 |
149,000 |
151,000 |
13,700 |
9 |
8,000 |
9,000 |
700 |
8.8 |
58,000 |
59,000 |
5,100 |
8.8 |
151,000 |
153,000 |
13,900 |
9 |
9,000 |
10,000 |
700 |
8.8 |
59,000 |
60,000 |
5,100 |
8.8 |
153,000 |
155,000 |
14,100 |
9 |
10,000 |
11,000 |
800 |
8.8 |
60,000 |
61,000 |
5,200 |
8.8 |
155,000 |
157,000 |
14,300 |
9 |
11,000 |
12,000 |
900 |
8.8 |
61,000 |
62,000 |
5,300 |
8.8 |
157,000 |
159,000 |
14,500 |
9 |
12,000 |
13,000 |
1,000 |
8.8 |
62,000 |
63,000 |
5,400 |
8.8 |
159,000 |
161,000 |
14,700 |
9 |
13,000 |
14,000 |
1,100 |
8.8 |
63,000 |
64,000 |
5,500 |
8.8 |
161,000 |
163,000 |
14,900 |
9 |
14,000 |
15,000 |
1,200 |
8.8 |
64,000 |
65,000 |
5,600 |
8.8 |
163,000 |
165,000 |
15,100 |
9 |
15,000 |
16,000 |
1,300 |
8.8 |
65,000 |
67,000 |
5,700 |
8.8 |
165,000 |
167,000 |
15,300 |
9 |
16,000 |
17,000 |
1,400 |
8.8 |
67,000 |
69,000 |
5,800 |
8.8 |
167,000 |
169,000 |
15,500 |
9 |
17,000 |
18,000 |
1,400 |
8.8 |
69,000 |
71,000 |
6,000 |
8.8 |
169,000 |
171,000 |
15,700 |
9 |
18,000 |
19,000 |
1,500 |
8.8 |
71,000 |
73,000 |
6,200 |
8.8 |
171,000 |
173,000 |
15,900 |
9 |
19,000 |
20,000 |
1,600 |
8.8 |
73,000 |
75,000 |
6,400 |
8.8 |
173,000 |
175,000 |
16,100 |
9 |
20,000 |
21,000 |
1,700 |
8.8 |
75,000 |
77,000 |
6,600 |
8.8 |
175,000 |
177,000 |
16,300 |
9 |
21,000 |
22,000 |
1,800 |
8.8 |
77,000 |
79,000 |
6,700 |
8.8 |
177,000 |
179,000 |
16,500 |
9 |
22,000 |
23,000 |
1,900 |
8.8 |
79,000 |
81,000 |
6,900 |
8.8 |
179,000 |
181,000 |
16,700 |
9 |
23,000 |
24,000 |
2,000 |
8.8 |
81,000 |
83,000 |
7,100 |
8.8 |
181,000 |
183,000 |
16,900 |
9 |
24,000 |
25,000 |
2,100 |
8.8 |
83,000 |
85,000 |
7,300 |
8.8 |
183,000 |
185,000 |
17,100 |
9 |
25,000 |
26,000 |
2,200 |
8.8 |
85,000 |
87,000 |
7,400 |
8.8 |
185,000 |
187,000 |
17,300 |
9 |
26,000 |
27,000 |
2,200 |
8.8 |
87,000 |
89,000 |
7,600 |
8.8 |
187,000 |
189,000 |
17,500 |
9 |
27,000 |
28,000 |
2,300 |
8.8 |
89,000 |
91,000 |
7,800 |
8.8 |
189,000 |
191,000 |
17,700 |
9 |
28,000 |
29,000 |
2,400 |
8.8 |
91,000 |
93,000 |
8,000 |
8.8 |
191,000 |
193,000 |
17,900 |
9 |
29,000 |
30,000 |
2,500 |
8.8 |
93,000 |
95,000 |
8,100 |
8.8 |
193,000 |
195,000 |
18,100 |
9 |
30,000 |
31,000 |
2,600 |
8.8 |
95,000 |
97,000 |
8,300 |
8.8 |
195,000 |
198,000 |
18,300 |
9 |
31,000 |
32,000 |
2,700 |
8.8 |
97,000 |
99,000 |
8,500 |
8.8 |
198,000 |
201,000 |
18,600 |
9 |
32,000 |
33,000 |
2,800 |
8.8 |
99,000 |
101,000 |
8,700 |
8.8 |
201,000 |
204,000 |
18,900 |
9 |
33,000 |
34,000 |
2,900 |
8.8 |
101,000 |
103,000 |
8,900 |
8.8 |
204,000 |
207,000 |
19,200 |
9 |
34,000 |
35,000 |
2,900 |
8.8 |
103,000 |
105,000 |
9,100 |
8.8 |
207,000 |
210,000 |
19,500 |
9 |
35,000 |
36,000 |
3,000 |
8.8 |
105,000 |
107,000 |
9,300 |
8.8 |
210,000 |
213,000 |
19,800 |
9 |
36,000 |
37,000 |
3,100 |
8.8 |
107,000 |
109,000 |
9,500 |
8.8 |
213,000 |
216,000 |
20,100 |
9 |
37,000 |
38,000 |
3,200 |
8.8 |
109,000 |
111,000 |
9,700 |
8.8 |
216,000 |
219,000 |
20,400 |
9 |
38,000 |
39,000 |
3,300 |
8.8 |
111,000 |
113,000 |
9,900 |
8.8 |
219,000 |
222,000 |
20,700 |
9 |
39,000 |
40,000 |
3,400 |
8.8 |
113,000 |
115,000 |
10,100 |
8.8 |
222,000 |
225,000 |
21,000 |
9 |
40,000 |
41,000 |
3,500 |
8.8 |
115,000 |
117,000 |
10,300 |
8.8 |
225,000 |
228,000 |
21,300 |
9 |
41,000 |
42,000 |
3,600 |
8.8 |
117,000 |
119,000 |
10,500 |
8.8 |
228,000 |
231,000 |
21,600 |
9 |
42,000 |
43,000 |
3,600 |
8.8 |
119,000 |
121,000 |
10,700 |
8.8 |
231,000 |
234,000 |
21,900 |
9 |
43,000 |
44,000 |
3,700 |
8.8 |
121,000 |
123,000 |
10,900 |
9 |
234,000 |
237,000 |
22,200 |
9 |
44,000 |
45,000 |
3,800 |
8.8 |
123,000 |
125,000 |
11,100 |
9 |
237,000 |
240,000 |
22,500 |
9 |
45,000 |
46,000 |
3,900 |
8.8 |
125,000 |
127,000 |
11,300 |
9 |
240,000 |
243,000 |
22,800 |
9 |
46,000 |
47,000 |
4,000 |
8.8 |
127,000 |
129,000 |
11,500 |
9 |
243,000 |
246,000 |
23,100 |
9 |
47,000 |
48,000 |
4,100 |
8.8 |
129,000 |
131,000 |
11,700 |
9 |
246,000 |
249,000 |
23,400 |
9 |
48,000 |
49,000 |
4,200 |
8.8 |
131,000 |
133,000 |
11,900 |
9 |
249,000 |
252,000 |
23,700 |
9 |
49,000 |
50,000 |
4,300 |
8.8 |
133,000 |
135,000 |
12,100 |
9 |
252,000 |
255,000 |
24,000 |
9 |
50,000 |
51,000 |
4,400 |
8.8 |
135,000 |
137,000 |
12,300 |
9 |
255,000 |
258,000 |
24,300 |
9 |
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 |
% |
258,000 |
261,000 |
24,600 |
9 |
414,000 |
418,000 |
45,900 |
11 |
614,000 |
618,000 |
76,600 |
12 |
261,000 |
264,000 |
24,900 |
9 |
418,000 |
422,000 |
46,500 |
11 |
618,000 |
622,000 |
77,400 |
12 |
264,000 |
267,000 |
25,200 |
9 |
422,000 |
426,000 |
47,100 |
11 |
622,000 |
626,000 |
78,200 |
12 |
267,000 |
270,000 |
25,500 |
9 |
426,000 |
430,000 |
47,700 |
11 |
626,000 |
630,000 |
79,000 |
12 |
270,000 |
273,000 |
25,800 |
9 |
430,000 |
434,000 |
48,300 |
11 |
630,000 |
634,000 |
79,800 |
12 |
273,000 |
276,000 |
26,100 |
9 |
434,000 |
438,000 |
48,900 |
11 |
634,000 |
638,000 |
80,600 |
12 |
276,000 |
279,000 |
26,400 |
9 |
438,000 |
442,000 |
49,500 |
11 |
638,000 |
642,000 |
81,400 |
12 |
279,000 |
282,000 |
26,700 |
9 |
442,000 |
446,000 |
50,100 |
11 |
642,000 |
646,000 |
82,200 |
12 |
282,000 |
285,000 |
27,000 |
9 |
446,000 |
450,000 |
50,700 |
11 |
646,000 |
650,000 |
83,000 |
12 |
285,000 |
288,000 |
27,300 |
9 |
450,000 |
454,000 |
51,300 |
11 |
650,000 |
655,000 |
83,800 |
12 |
288,000 |
291,000 |
27,600 |
9 |
454,000 |
458,000 |
51,900 |
11 |
655,000 |
660,000 |
84,800 |
12 |
291,000 |
294,000 |
27,900 |
9 |
458,000 |
462,000 |
52,500 |
11 |
660,000 |
665,000 |
85,800 |
13 |
294,000 |
297,000 |
28,200 |
9 |
462,000 |
466,000 |
53,100 |
11 |
665,000 |
670,000 |
86,800 |
13 |
297,000 |
300,000 |
28,500 |
9 |
466,000 |
470,000 |
53,700 |
11 |
670,000 |
675,000 |
87,800 |
13 |
300,000 |
303,000 |
28,800 |
9 |
470,000 |
474,000 |
54,300 |
11 |
675,000 |
680,000 |
88,800 |
13 |
303,000 |
306,000 |
29,200 |
9 |
474,000 |
478,000 |
54,900 |
11 |
680,000 |
685,000 |
89,800 |
13 |
306,000 |
309,000 |
29,700 |
9 |
478,000 |
482,000 |
55,500 |
11 |
685,000 |
690,000 |
90,800 |
13 |
309,000 |
312,000 |
30,100 |
9 |
482,000 |
486,000 |
56,100 |
11 |
690,000 |
695,000 |
91,800 |
13 |
312,000 |
315,000 |
30,600 |
9 |
486,000 |
490,000 |
56,700 |
11 |
695,000 |
700,000 |
92,800 |
13 |
315,000 |
318,000 |
31,000 |
9 |
490,000 |
494,000 |
57,300 |
11 |
700,000 |
705,000 |
93,800 |
13 |
318,000 |
321,000 |
31,500 |
9 |
494,000 |
498,000 |
57,900 |
11 |
705,000 |
710,000 |
94,800 |
13 |
321,000 |
324,000 |
31,900 |
9 |
498,000 |
502,000 |
58,500 |
11 |
710,000 |
715,000 |
95,800 |
13 |
324,000 |
327,000 |
32,400 |
10 |
502,000 |
506,000 |
59,100 |
11 |
715,000 |
720,000 |
96,800 |
13 |
327,000 |
330,000 |
32,800 |
10 |
506,000 |
510,000 |
59,700 |
11 |
720,000 |
725,000 |
97,800 |
13 |
330,000 |
333,000 |
33,300 |
10 |
510,000 |
514,000 |
60,300 |
11 |
725,000 |
730,000 |
98,800 |
13 |
333,000 |
336,000 |
33,700 |
10 |
514,000 |
518,000 |
60,900 |
11 |
730,000 |
735,000 |
99,800 |
13 |
336,000 |
339,000 |
34,200 |
10 |
518,000 |
522,000 |
61,500 |
11 |
735,000 |
740,000 |
100,800 |
13 |
339,000 |
342,000 |
34,600 |
10 |
522,000 |
526,000 |
62,100 |
11 |
740,000 |
745,000 |
101,800 |
13 |
342,000 |
345,000 |
35,100 |
10 |
526,000 |
530,000 |
62,700 |
11 |
745,000 |
750,000 |
102,800 |
13 |
345,000 |
348,000 |
35,500 |
10 |
530,000 |
534,000 |
63,300 |
11 |
750,000 |
755,000 |
103,800 |
13 |
348,000 |
351,000 |
36,000 |
10 |
534,000 |
538,000 |
63,900 |
11 |
755,000 |
760,000 |
104,800 |
13 |
351,000 |
354,000 |
36,400 |
10 |
538,000 |
542,000 |
64,500 |
11 |
760,000 |
765,000 |
105,800 |
13 |
354,000 |
357,000 |
36,900 |
10 |
542,000 |
546,000 |
65,100 |
12 |
765,000 |
770,000 |
106,800 |
13 |
357,000 |
360,000 |
37,300 |
10 |
546,000 |
550,000 |
65,700 |
12 |
770,000 |
775,000 |
107,800 |
14 |
360,000 |
363,000 |
37,800 |
10 |
550,000 |
554,000 |
66,300 |
12 |
775,000 |
780,000 |
108,800 |
14 |
363,000 |
366,000 |
38,200 |
10 |
554,000 |
558,000 |
66,900 |
12 |
780,000 |
785,000 |
109,800 |
14 |
366,000 |
369,000 |
38,700 |
10 |
558,000 |
562,000 |
67,500 |
12 |
785,000 |
790,000 |
110,800 |
14 |
369,000 |
372,000 |
39,100 |
10 |
562,000 |
566,000 |
68,100 |
12 |
790,000 |
795,000 |
111,800 |
14 |
372,000 |
375,000 |
39,600 |
10 |
566,000 |
570,000 |
68,700 |
12 |
795,000 |
800,000 |
112,800 |
14 |
375,000 |
378,000 |
40,000 |
10 |
570,000 |
574,000 |
69,300 |
12 |
800,000 |
805,000 |
113,800 |
14 |
378,000 |
381,000 |
40,500 |
10 |
574,000 |
578,000 |
69,900 |
12 |
805,000 |
810,000 |
114,800 |
14 |
381,000 |
384,000 |
40,900 |
10 |
578,000 |
582,000 |
70,500 |
12 |
810,000 |
815,000 |
115,800 |
14 |
384,000 |
387,000 |
41,400 |
10 |
582,000 |
586,000 |
71,100 |
12 |
815,000 |
820,000 |
116,800 |
14 |
387,000 |
390,000 |
41,800 |
10 |
586,000 |
590,000 |
71,700 |
12 |
820,000 |
825,000 |
117,800 |
14 |
390,000 |
394,000 |
42,300 |
10 |
590,000 |
594,000 |
72,300 |
12 |
825,000 |
830,000 |
118,800 |
14 |
394,000 |
398,000 |
42,900 |
10 |
594,000 |
598,000 |
72,900 |
12 |
830,000 |
835,000 |
119,800 |
14 |
398,000 |
402,000 |
43,500 |
10 |
598,000 |
602,000 |
73,500 |
12 |
835,000 |
840,000 |
120,800 |
14 |
402,000 |
406,000 |
44,100 |
10 |
602,000 |
606,000 |
74,200 |
12 |
840,000 |
845,000 |
121,800 |
14 |
406,000 |
410,000 |
44,700 |
11 |
606,000 |
610,000 |
75,000 |
12 |
845,000 |
850,000 |
122,800 |
14 |
410,000 |
414,000 |
45,300 |
11 |
610,000 |
614,000 |
75,800 |
12 |
850,000 |
855,000 |
123,800 |
14 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額(イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
% |
円 |
円 |
% |
||
855,000 |
860,000 |
124,800 |
14 |
1,000,000 |
1,500,000 |
(イ)の金額に25%を乗じて算出した金額から96,200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1,431,200円を控除した金額 |
||
860,000 |
865,000 |
125,800 |
14 |
||||||||
865,000 |
870,000 |
126,800 |
14 |
||||||||
870,000 |
875,000 |
127,800 |
14 |
||||||||
875,000 |
880,000 |
128,800 |
14 |
||||||||
880,000 |
885,000 |
129,800 |
14 |
1,500,000 |
2,200,000 |
(イ)の金額に30%を乗じて算出した金額から171,200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2,431,200円を控除した金額 |
||
885,000 |
890,000 |
130,800 |
14 |
||||||||
890,000 |
895,000 |
131,800 |
14 |
||||||||
895,000 |
900,000 |
132,800 |
14 |
||||||||
900,000 |
905,000 |
133,800 |
14 |
||||||||
905,000 |
910,000 |
134,800 |
14 |
2,200,000 |
3,000,000 |
(イ)の金額に35%を乗じて算出した金額から281,200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3,931,200円を控除した金額 |
||
910,000 |
915,000 |
135,800 |
14 |
||||||||
915,000 |
920,000 |
136,800 |
14 |
||||||||
920,000 |
925,000 |
137,800 |
14 |
||||||||
925,000 |
930,000 |
138,800 |
15 |
||||||||
930,000 |
935,000 |
139,800 |
15 |
3,000,000 |
4,000,000 |
(イ)の金額に40%を乗じて算出した金額から431,200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6,181,200円を控除した金額 |
||
935,000 |
940,000 |
140,800 |
15 |
||||||||
940,000 |
945,000 |
141,800 |
15 |
||||||||
945,000 |
950,000 |
142,800 |
15 |
||||||||
950,000 |
955,000 |
143,800 |
15 |
||||||||
955,000 |
960,000 |
144,800 |
15 |
4,000,000 |
6,000,000 |
(イ)の金額に45%を乗じて算出した金額から631,200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9,181,200円を控除した金額 |
|||
960,000 |
965,000 |
145,800 |
15 |
||||||||
965,000 |
970,000 |
146,800 |
15 |
||||||||
970,000 |
975,000 |
147,800 |
15 |
||||||||
975,000 |
980,000 |
148,800 |
15 |
||||||||
980,000 |
985,000 |
149,800 |
15 |
6,000,000 |
10,000,000 |
(イ)の金額に50%を乗じて算出した金額から931,200円を控除した金額 |
|||||
985,000 |
990,000 |
150,800 |
15 |
||||||||
990,000 |
995,000 |
151,800 |
15 |
||||||||
995,000 |
1,000,000 |
152,800 |
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 |
2,000円未満 |
0 |
51,000 |
52,000 |
4,400 |
137,000 |
139,000 |
12,000 |
|
2,000 |
3,000 |
100 |
52,000 |
53,000 |
4,500 |
139,000 |
141,000 |
12,200 |
3,000 |
4,000 |
200 |
53,000 |
54,000 |
4,600 |
141,000 |
143,000 |
12,400 |
4,000 |
5,000 |
300 |
54,000 |
55,000 |
4,700 |
143,000 |
145,000 |
12,500 |
5,000 |
6,000 |
400 |
55,000 |
56,000 |
4,800 |
145,000 |
147,000 |
12,700 |
6,000 |
7,000 |
500 |
56,000 |
57,000 |
4,900 |
147,000 |
149,000 |
12,900 |
7,000 |
8,000 |
600 |
57,000 |
58,000 |
5,000 |
149,000 |
151,000 |
13,100 |
8,000 |
9,000 |
700 |
58,000 |
59,000 |
5,100 |
151,000 |
153,000 |
13,200 |
9,000 |
10,000 |
700 |
59,000 |
60,000 |
5,100 |
153,000 |
155,000 |
13,400 |
10,000 |
11,000 |
800 |
60,000 |
61,000 |
5,200 |
155,000 |
157,000 |
13,600 |
11,000 |
12,000 |
900 |
61,000 |
62,000 |
5,300 |
157,000 |
159,000 |
13,800 |
12,000 |
13,000 |
1,000 |
62,000 |
63,000 |
5,400 |
159,000 |
161,000 |
13,900 |
13,000 |
14,000 |
1,100 |
63,000 |
64,000 |
5,500 |
161,000 |
163,000 |
14,100 |
14,000 |
15,000 |
1,200 |
64,000 |
65,000 |
5,600 |
163,000 |
165,000 |
14,300 |
15,000 |
16,000 |
1,300 |
65,000 |
67,000 |
5,700 |
165,000 |
167,000 |
14,500 |
16,000 |
17,000 |
1,400 |
67,000 |
69,000 |
5,800 |
167,000 |
169,000 |
14,600 |
17,000 |
18,000 |
1,400 |
69,000 |
71,000 |
6,000 |
169,000 |
171,000 |
14,800 |
18,000 |
19,000 |
1,500 |
71,000 |
73,000 |
6,200 |
171,000 |
173,000 |
15,000 |
19,000 |
20,000 |
1,600 |
73,000 |
75,000 |
6,400 |
173,000 |
175,000 |
15,200 |
20,000 |
21,000 |
1,700 |
75,000 |
77,000 |
6,600 |
175,000 |
177,000 |
15,400 |
21,000 |
22,000 |
1,800 |
77,000 |
79,000 |
6,700 |
177,000 |
179,000 |
15,500 |
22,000 |
23,000 |
1,900 |
79,000 |
81,000 |
6,900 |
179,000 |
181,000 |
15,700 |
23,000 |
24,000 |
2,000 |
81,000 |
83,000 |
7,100 |
181,000 |
183,000 |
15,900 |
24,000 |
25,000 |
2,100 |
83,000 |
85,000 |
7,300 |
183,000 |
185,000 |
16,100 |
25,000 |
26,000 |
2,200 |
85,000 |
87,000 |
7,400 |
185,000 |
187,000 |
16,200 |
26,000 |
27,000 |
2,200 |
87,000 |
89,000 |
7,600 |
187,000 |
189,000 |
16,400 |
27,000 |
28,000 |
2,300 |
89,000 |
91,000 |
7,800 |
189,000 |
191,000 |
16,600 |
28,000 |
29,000 |
2,400 |
91,000 |
93,000 |
8,000 |
191,000 |
193,000 |
16,800 |
29,000 |
30,000 |
2,500 |
93,000 |
95,000 |
8,100 |
193,000 |
195,000 |
16,900 |
30,000 |
31,000 |
2,600 |
95,000 |
97,000 |
8,300 |
195,000 |
198,000 |
17,100 |
31,000 |
32,000 |
2,700 |
97,000 |
99,000 |
8,500 |
198,000 |
201,000 |
17,400 |
32,000 |
33,000 |
2,800 |
99,000 |
101,000 |
8,700 |
201,000 |
204,000 |
17,600 |
33,000 |
34,000 |
2,900 |
101,000 |
103,000 |
8,800 |
204,000 |
207,000 |
17,900 |
34,000 |
35,000 |
2,900 |
103,000 |
105,000 |
9,000 |
207,000 |
210,000 |
18,200 |
35,000 |
36,000 |
3,000 |
105,000 |
107,000 |
9,200 |
210,000 |
213,000 |
18,400 |
36,000 |
37,000 |
3,100 |
107,000 |
109,000 |
9,400 |
213,000 |
216,000 |
18,700 |
37,000 |
38,000 |
3,200 |
109,000 |
111,000 |
9,500 |
216,000 |
219,000 |
19,000 |
38,000 |
39,000 |
3,300 |
111,000 |
113,000 |
9,700 |
219,000 |
222,000 |
19,200 |
39,000 |
40,000 |
3,400 |
113,000 |
115,000 |
9,900 |
222,000 |
225,000 |
19,500 |
40,000 |
41,000 |
3,500 |
115,000 |
117,000 |
10,100 |
225,000 |
228,000 |
19,800 |
41,000 |
42,000 |
3,600 |
117,000 |
119,000 |
10,200 |
228,000 |
231,000 |
20,000 |
42,000 |
43,000 |
3,600 |
119,000 |
121,000 |
10,400 |
231,000 |
234,000 |
20,300 |
43,000 |
44,000 |
3,700 |
121,000 |
123,000 |
10,600 |
234,000 |
237,000 |
20,500 |
44,000 |
45,000 |
3,800 |
123,000 |
125,000 |
10,800 |
237,000 |
240,000 |
20,800 |
45,000 |
46,000 |
3,900 |
125,000 |
127,000 |
11,000 |
240,000 |
243,000 |
21,100 |
46,000 |
47,000 |
4,000 |
127,000 |
129,000 |
11,100 |
243,000 |
246,000 |
21,300 |
47,000 |
48,000 |
4,100 |
129,000 |
131,000 |
11,300 |
246,000 |
249,000 |
21,600 |
48,000 |
49,000 |
4,200 |
131,000 |
133,000 |
11,500 |
249,000 |
252,000 |
21,900 |
49,000 |
50,000 |
4,300 |
133,000 |
135,000 |
11,700 |
252,000 |
255,000 |
22,100 |
50,000 |
51,000 |
4,400 |
135,000 |
137,000 |
11,800 |
255,000 |
258,000 |
22,400 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
258,000 |
261,000 |
22,700 |
414,000 |
418,000 |
36,400 |
614,000 |
618,000 |
55,400 |
261,000 |
264,000 |
22,900 |
418,000 |
422,000 |
36,700 |
618,000 |
622,000 |
55,800 |
264,000 |
267,000 |
23,200 |
422,000 |
426,000 |
37,100 |
622,000 |
626,000 |
56,200 |
267,000 |
270,000 |
23,400 |
426,000 |
430,000 |
37,400 |
626,000 |
630,000 |
56,600 |
270,000 |
273,000 |
23,700 |
430,000 |
434,000 |
37,800 |
630,000 |
634,000 |
57,000 |
273,000 |
276,000 |
24,000 |
434,000 |
438,000 |
38,100 |
634,000 |
638,000 |
57,400 |
276,000 |
279,000 |
24,200 |
438,000 |
442,000 |
38,500 |
638,000 |
642,000 |
57,800 |
279,000 |
282,000 |
24,500 |
442,000 |
446,000 |
38,800 |
642,000 |
646,000 |
58,200 |
282,000 |
285,000 |
24,800 |
446,000 |
450,000 |
39,200 |
646,000 |
650,000 |
58,600 |
285,000 |
288,000 |
25,000 |
450,000 |
454,000 |
39,600 |
650,000 |
655,000 |
59,000 |
288,000 |
291,000 |
25,300 |
454,000 |
458,000 |
39,900 |
655,000 |
660,000 |
59,500 |
291,000 |
294,000 |
25,600 |
458,000 |
462,000 |
40,300 |
660,000 |
665,000 |
60,000 |
294,000 |
297,000 |
25,800 |
462,000 |
466,000 |
40,600 |
665,000 |
670,000 |
60,500 |
297,000 |
300,000 |
26,100 |
466,000 |
470,000 |
41,000 |
670,000 |
675,000 |
61,000 |
300,000 |
303,000 |
26,400 |
470,000 |
474,000 |
41,300 |
675,000 |
680,000 |
61,500 |
303,000 |
306,000 |
26,600 |
474,000 |
478,000 |
41,700 |
680,000 |
685,000 |
62,000 |
306,000 |
309,000 |
26,900 |
478,000 |
482,000 |
42,000 |
685,000 |
690,000 |
62,500 |
309,000 |
312,000 |
27,100 |
482,000 |
486,000 |
42,400 |
690,000 |
695,000 |
63,000 |
312,000 |
315,000 |
27,400 |
486,000 |
490,000 |
42,700 |
695,000 |
700,000 |
63,500 |
315,000 |
318,000 |
27,700 |
490,000 |
494,000 |
43,100 |
700,000 |
705,000 |
64,000 |
318,000 |
321,000 |
27,900 |
494,000 |
498,000 |
43,400 |
705,000 |
710,000 |
64,500 |
321,000 |
324,000 |
28,200 |
498,000 |
502,000 |
43,800 |
710,000 |
715,000 |
65,000 |
324,000 |
327,000 |
28,500 |
502,000 |
506,000 |
44,200 |
715,000 |
720,000 |
65,500 |
327,000 |
330,000 |
28,700 |
506,000 |
510,000 |
44,600 |
720,000 |
725,000 |
66,000 |
330,000 |
333,000 |
29,000 |
510,000 |
514,000 |
45,000 |
725,000 |
730,000 |
66,500 |
333,000 |
336,000 |
29,300 |
514,000 |
518,000 |
45,400 |
730,000 |
735,000 |
67,000 |
336,000 |
339,000 |
29,500 |
518,000 |
522,000 |
45,800 |
735,000 |
740,000 |
67,500 |
339,000 |
342,000 |
29,800 |
522,000 |
526,000 |
46,200 |
740,000 |
745,000 |
68,000 |
342,000 |
345,000 |
30,000 |
526,000 |
530,000 |
46,600 |
745,000 |
750,000 |
68,500 |
345,000 |
348,000 |
30,300 |
530,000 |
534,000 |
47,000 |
750,000 |
755,000 |
69,000 |
348,000 |
351,000 |
30,600 |
534,000 |
538,000 |
47,400 |
755,000 |
760,000 |
69,500 |
351,000 |
354,000 |
30,800 |
538,000 |
542,000 |
47,800 |
760,000 |
765,000 |
70,000 |
354,000 |
357,000 |
31,100 |
542,000 |
546,000 |
48,200 |
765,000 |
770,000 |
70,500 |
357,000 |
360,000 |
31,400 |
546,000 |
550,000 |
48,600 |
770,000 |
775,000 |
71,000 |
360,000 |
363,000 |
31,600 |
550,000 |
554,000 |
49,000 |
775,000 |
780,000 |
71,500 |
363,000 |
366,000 |
31,900 |
554,000 |
558,000 |
49,400 |
780,000 |
785,000 |
72,000 |
366,000 |
369,000 |
32,200 |
558,000 |
562,000 |
49,800 |
785,000 |
790,000 |
72,500 |
369,000 |
372,000 |
32,400 |
562,000 |
566,000 |
50,200 |
790,000 |
795,000 |
73,000 |
372,000 |
375,000 |
32,700 |
566,000 |
570,000 |
50,600 |
795,000 |
800,000 |
73,500 |
375,000 |
378,000 |
33,000 |
570,000 |
574,000 |
51,000 |
800,000 |
805,000 |
74,000 |
378,000 |
381,000 |
33,200 |
574,000 |
578,000 |
51,400 |
805,000 |
810,000 |
74,500 |
381,000 |
384,000 |
33,500 |
578,000 |
582,000 |
51,800 |
810,000 |
815,000 |
75,000 |
384,000 |
387,000 |
33,700 |
582,000 |
586,000 |
52,200 |
815,000 |
820,000 |
75,500 |
387,000 |
390,000 |
34,000 |
586,000 |
590,000 |
52,600 |
820,000 |
825,000 |
76,000 |
390,000 |
394,000 |
34,300 |
590,000 |
594,000 |
53,000 |
825,000 |
830,000 |
76,500 |
394,000 |
398,000 |
34,600 |
594,000 |
598,000 |
53,400 |
830,000 |
835,000 |
77,000 |
398,000 |
402,000 |
35,000 |
598,000 |
602,000 |
53,800 |
835,000 |
840,000 |
77,500 |
402,000 |
406,000 |
35,300 |
602,000 |
606,000 |
54,200 |
840,000 |
845,000 |
78,000 |
406,000 |
410,000 |
35,700 |
606,000 |
610,000 |
54,600 |
845,000 |
850,000 |
78,500 |
410,000 |
414,000 |
36,000 |
610,000 |
614,000 |
55,000 |
850,000 |
855,000 |
79,000 |
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 |
||
855,000 |
860,000 |
79,500 |
1,500,000 |
3,000,000 |
課税山林所得金額に15%を乗じて算出した金額から81,000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4,656,000円を控除した金額 |
860,000 |
865,000 |
80,000 |
||||||
865,000 |
870,000 |
80,500 |
||||||
870,000 |
875,000 |
81,000 |
||||||
875,000 |
880,000 |
81,500 |
||||||
880,000 |
885,000 |
82,000 |
3,000,000 |
5,000,000 |
課税山林所得金額に20%を乗じて算出した金額から231,000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7,156,000円を控除した金額 |
885,000 |
890,000 |
82,500 |
||||||
890,000 |
895,000 |
83,000 |
||||||
895,000 |
900,000 |
83,500 |
||||||
900,000 |
905,000 |
84,000 |
||||||
905,000 |
910,000 |
84,500 |
5,000,000 |
7,500,000 |
課税山林所得金額に25%を乗じて算出した金額から481,000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12,156,000円を控除した金額 |
910,000 |
915,000 |
85,000 |
||||||
915,000 |
920,000 |
85,500 |
||||||
920,000 |
925,000 |
86,000 |
||||||
925,000 |
930,000 |
86,500 |
||||||
930,000 |
935,000 |
87,000 |
7,500,000 |
11,000,000 |
課税山林所得金額に30%を乗じて算出した金額から856,000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19,656,000円を控除した金額 |
935,000 |
940,000 |
87,500 |
||||||
940,000 |
945,000 |
88,000 |
||||||
945,000 |
950,000 |
88,500 |
||||||
950,000 |
955,000 |
89,000 |
||||||
955,000 |
960,000 |
89,500 |
11,000,000 |
15,000,000 |
課税山林所得金額に35%を乗じて算出した金額から1,406,000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30,906,000円を控除した金額 |
960,000 |
965,000 |
90,000 |
||||||
965,000 |
970,000 |
90,500 |
||||||
970,000 |
975,000 |
91,000 |
||||||
975,000 |
980,000 |
91,500 |
||||||
980,000 |
985,000 |
92,000 |
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2,156,000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45,906,000円を控除した金額 |
|
985,000 |
990,000 |
92,500 |
||||||
990,000 |
995,000 |
93,000 |
||||||
995,000 |
1,000,000 |
93,500 |
||||||
1,000,000 |
1,500,000 |
課税山林所得金額に10%を乗じて算出した金額から6,000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3,156,000円を控除した金額 |
昭和41年分の課税総所得金額等に係る所得税の額に乗ずべき率 |
扶養親族等の数 |
|||||||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人以上 |
||||||||||
昭和41年分の課税総所得金額等 | ||||||||||||||||||
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 |
0 |
172,000円未満 |
189,500円未満 |
199,500円未満 |
209,500円未満 |
219,500円未満 |
229,500円未満 |
239,500円未満 |
249,500円未満 |
259,500円未満 |
|||||||||
60 |
249,500 |
270,000 |
259,500 |
370,000 |
||||||||||||||
65 |
239,500 |
380,000 |
270,000 |
420,000 |
370,000 |
450,000 |
||||||||||||
70 |
219,500 |
250,000 |
229,500 |
400,000 |
380,000 |
440,000 |
420,000 |
480,000 |
450,000 |
520,000 |
||||||||
75 |
209,500 |
370,000 |
250,000 |
420,000 |
400,000 |
470,000 |
440,000 |
530,000 |
480,000 |
710,000 |
520,000 |
760,000 |
||||||
80 |
199,500 |
390,000 |
370,000 |
460,000 |
420,000 |
670,000 |
470,000 |
740,000 |
530,000 |
810,000 |
710,000 |
910,000 |
760,000 |
1,140,000 |
||||
85 |
189,500 |
430,000 |
390,000 |
700,000 |
460,000 |
800,000 |
670,000 |
1,120,000 |
740,000 |
1,230,000 |
810,000 |
1,410,000 |
910,000 |
1,690,000 |
1,140,000 |
1,790,000 |
||
90 |
430,000 |
1,630,000 |
700,000 |
2,250,000 |
800,000 |
2,450,000 |
1,120,000 |
3,120,000 |
1,230,000 |
3,320,000 |
1,410,000 |
3,520,000 |
1,690,000 |
3,720,000 |
1,790,000 |
4,150,000 |
||
95 |
172,000 |
6,580,000 |
1,630,000 |
8,330,000 |
2,250,000 |
9,330,000 |
2,450,000 |
10,730,000 |
3,120,000 |
11,730,000 |
3,320,000 |
12,730,000 |
3,520,000 |
13,730,000 |
3,720,000 |
14,730,000 |
4,150,000 |
15,730,000 |
99 |
6,580,000 |
20,000,000 |
8,330,000 |
20,000,000 |
9,330,000 |
20,000,000 |
10,730,000 |
20,000,000 |
11,730,000 |
20,000,000 |
12,730,000 |
20,000,000 |
13,730,000 |
20,000,000 |
14,730,000 |
20,000,000 |
15,730,000 |
20,000,000 |
昭和42年分の課税総所得金額等に係る所得税の額に乗ずべき率 |
扶養親族等の数 |
|||||||||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人以上 |
||||||||||
昭和42年分の課税総所得金額等 | ||||||||||||||||||
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 |
0 |
163,000円未満 |
168,000円未満 |
170,000円未満 |
173,000円未満 |
175,000円未満 |
178,000円未満 |
180,000円未満 |
183,000円未満 |
185,000円未満 |
|||||||||
85 |
183,000 |
220,000 |
185,000 |
350,000 |
||||||||||||||
90 |
173,000 |
340,000 |
175,000 |
390,000 |
178,000 |
440,000 |
180,000 |
490,000 |
220,000 |
670,000 |
350,000 |
720,000 |
||||||
95 |
168,000 |
1,060,000 |
170,000 |
1,310,000 |
340,000 |
1,760,000 |
390,000 |
2,250,000 |
440,000 |
2,500,000 |
490,000 |
2,750,000 |
670,000 |
3,280,000 |
720,000 |
3,530,000 |
||
99 |
163,000 |
5,000,000 |
1,060,000 |
5,000,000 |
1,310,000 |
5,000,000 |
1,760,000 |
5,000,000 |
2,250,000 |
5,000,000 |
2,500,000 |
5,000,000 |
2,750,000 |
5,000,000 |
3,280,000 |
5,000,000 |
3,530,000 |
5,000,000 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
2,000円未満 |
0 |
51,000 |
52,000 |
4,400 |
137,000 |
139,000 |
12,500 |
|
2,000 |
3,000 |
100 |
52,000 |
53,000 |
4,500 |
139,000 |
141,000 |
12,700 |
3,000 |
4,000 |
200 |
53,000 |
54,000 |
4,600 |
141,000 |
143,000 |
12,900 |
4,000 |
5,000 |
300 |
54,000 |
55,000 |
4,700 |
143,000 |
145,000 |
13,100 |
5,000 |
6,000 |
400 |
55,000 |
56,000 |
4,800 |
145,000 |
147,000 |
13,300 |
6,000 |
7,000 |
500 |
56,000 |
57,000 |
4,900 |
147,000 |
149,000 |
13,500 |
7,000 |
8,000 |
600 |
57,000 |
58,000 |
5,000 |
149,000 |
151,000 |
13,700 |
8,000 |
9,000 |
700 |
58,000 |
59,000 |
5,100 |
151,000 |
153,000 |
13,900 |
9,000 |
10,000 |
700 |
59,000 |
60,000 |
5,100 |
153,000 |
155,000 |
14,100 |
10,000 |
11,000 |
800 |
60,000 |
61,000 |
5,200 |
155,000 |
157,000 |
14,300 |
11,000 |
12,000 |
900 |
61,000 |
62,000 |
5,300 |
157,000 |
159,000 |
14,500 |
12,000 |
13,000 |
1,000 |
62,000 |
63,000 |
5,400 |
159,000 |
161,000 |
14,700 |
13,000 |
14,000 |
1,100 |
63,000 |
64,000 |
5,500 |
161,000 |
163,000 |
14,900 |
14,000 |
15,000 |
1,200 |
64,000 |
65,000 |
5,600 |
163,000 |
165,000 |
15,100 |
15,000 |
16,000 |
1,300 |
65,000 |
67,000 |
5,700 |
165,000 |
167,000 |
15,300 |
16,000 |
17,000 |
1,400 |
67,000 |
69,000 |
5,800 |
167,000 |
169,000 |
15,500 |
17,000 |
18,000 |
1,400 |
69,000 |
71,000 |
6,000 |
169,000 |
171,000 |
15,700 |
18,000 |
19,000 |
1,500 |
71,000 |
73,000 |
6,200 |
171,000 |
173,000 |
15,900 |
19,000 |
20,000 |
1,600 |
73,000 |
75,000 |
6,400 |
173,000 |
175,000 |
16,100 |
20,000 |
21,000 |
1,700 |
75,000 |
77,000 |
6,600 |
175,000 |
177,000 |
16,300 |
21,000 |
22,000 |
1,800 |
77,000 |
79,000 |
6,700 |
177,000 |
179,000 |
16,500 |
22,000 |
23,000 |
1,900 |
79,000 |
81,000 |
6,900 |
179,000 |
181,000 |
16,700 |
23,000 |
24,000 |
2,000 |
81,000 |
83,000 |
7,100 |
181,000 |
183,000 |
16,900 |
24,000 |
25,000 |
2,100 |
83,000 |
85,000 |
7,300 |
183,000 |
185,000 |
17,100 |
25,000 |
26,000 |
2,200 |
85,000 |
87,000 |
7,400 |
185,000 |
187,000 |
17,300 |
26,000 |
27,000 |
2,200 |
87,000 |
89,000 |
7,600 |
187,000 |
189,000 |
17,500 |
27,000 |
28,000 |
2,300 |
89,000 |
91,000 |
7,800 |
189,000 |
191,000 |
17,700 |
28,000 |
29,000 |
2,400 |
91,000 |
93,000 |
8,000 |
191,000 |
193,000 |
17,900 |
29,000 |
30,000 |
2,500 |
93,000 |
95,000 |
8,100 |
193,000 |
195,000 |
18,100 |
30,000 |
31,000 |
2,600 |
95,000 |
97,000 |
8,300 |
195,000 |
198,000 |
18,300 |
31,000 |
32,000 |
2,700 |
97,000 |
99,000 |
8,500 |
198,000 |
201,000 |
18,600 |
32,000 |
33,000 |
2,800 |
99,000 |
101,000 |
8,700 |
201,000 |
204,000 |
18,900 |
33,000 |
34,000 |
2,900 |
101,000 |
103,000 |
8,900 |
204,000 |
207,000 |
19,200 |
34,000 |
35,000 |
2,900 |
103,000 |
105,000 |
9,100 |
207,000 |
210,000 |
19,500 |
35,000 |
36,000 |
3,000 |
105,000 |
107,000 |
9,300 |
210,000 |
213,000 |
19,800 |
36,000 |
37,000 |
3,100 |
107,000 |
109,000 |
9,500 |
213,000 |
216,000 |
20,100 |
37,000 |
38,000 |
3,200 |
109,000 |
111,000 |
9,700 |
216,000 |
219,000 |
20,400 |
38,000 |
39,000 |
3,300 |
111,000 |
113,000 |
9,900 |
219,000 |
222,000 |
20,700 |
39,000 |
40,000 |
3,400 |
113,000 |
115,000 |
10,100 |
222,000 |
225,000 |
21,000 |
40,000 |
41,000 |
3,500 |
115,000 |
117,000 |
10,300 |
225,000 |
228,000 |
21,300 |
41,000 |
42,000 |
3,600 |
117,000 |
119,000 |
10,500 |
228,000 |
231,000 |
21,600 |
42,000 |
43,000 |
3,600 |
119,000 |
121,000 |
10,700 |
231,000 |
234,000 |
21,900 |
43,000 |
44,000 |
3,700 |
121,000 |
123,000 |
10,900 |
234,000 |
237,000 |
22,200 |
44,000 |
45,000 |
3,800 |
123,000 |
125,000 |
11,100 |
237,000 |
240,000 |
22,500 |
45,000 |
46,000 |
3,900 |
125,000 |
127,000 |
11,300 |
240,000 |
243,000 |
22,800 |
46,000 |
47,000 |
4,000 |
127,000 |
129,000 |
11,500 |
243,000 |
246,000 |
23,100 |
47,000 |
48,000 |
4,100 |
129,000 |
131,000 |
11,700 |
246,000 |
249,000 |
23,400 |
48,000 |
49,000 |
4,200 |
131,000 |
133,000 |
11,900 |
249,000 |
252,000 |
23,700 |
49,000 |
50,000 |
4,300 |
133,000 |
135,000 |
12,100 |
252,000 |
255,000 |
24,000 |
50,000 |
51,000 |
4,400 |
135,000 |
137,000 |
12,300 |
255,000 |
258,000 |
24,300 |
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 |
円 |
円 |
円 |
258,000 |
261,000 |
24,600 |
414,000 |
418,000 |
45,900 |
614,000 |
618,000 |
76,600 |
261,000 |
264,000 |
24,900 |
418,000 |
422,000 |
46,500 |
618,000 |
622,000 |
77,400 |
264,000 |
267,000 |
25,200 |
422,000 |
426,000 |
47,100 |
622,000 |
626,000 |
78,200 |
267,000 |
270,000 |
25,500 |
426,000 |
430,000 |
47,700 |
626,000 |
630,000 |
79,000 |
270,000 |
273,000 |
25,800 |
430,000 |
434,000 |
48,300 |
630,000 |
634,000 |
79,800 |
273,000 |
276,000 |
26,100 |
434,000 |
438,000 |
48,900 |
634,000 |
638,000 |
80,600 |
276,000 |
279,000 |
26,400 |
438,000 |
442,000 |
49,500 |
638,000 |
642,000 |
81,400 |
279,000 |
282,000 |
26,700 |
442,000 |
446,000 |
50,100 |
642,000 |
646,000 |
82,200 |
282,000 |
285,000 |
27,000 |
446,000 |
450,000 |
50,700 |
646,000 |
650,000 |
83,000 |
285,000 |
288,000 |
27,300 |
450,000 |
454,000 |
51,300 |
650,000 |
655,000 |
83,800 |
288,000 |
291,000 |
27,600 |
454,000 |
458,000 |
51,900 |
655,000 |
660,000 |
84,800 |
291,000 |
294,000 |
27,900 |
458,000 |
462,000 |
52,500 |
660,000 |
665,000 |
85,800 |
294,000 |
297,000 |
28,200 |
462,000 |
466,000 |
53,100 |
665,000 |
670,000 |
86,800 |
297,000 |
300,000 |
28,500 |
466,000 |
470,000 |
53,700 |
670,000 |
675,000 |
87,800 |
300,000 |
303,000 |
28,800 |
470,000 |
474,000 |
54,300 |
675,000 |
680,000 |
88,800 |
303,000 |
306,000 |
29,200 |
474,000 |
478,000 |
54,900 |
680,000 |
685,000 |
89,800 |
306,000 |
309,000 |
29,700 |
478,000 |
482,000 |
55,500 |
685,000 |
690,000 |
90,800 |
309,000 |
312,000 |
30,100 |
482,000 |
486,000 |
56,100 |
690,000 |
695,000 |
91,800 |
312,000 |
315,000 |
30,600 |
486,000 |
490,000 |
56,700 |
695,000 |
700,000 |
92,800 |
315,000 |
318,000 |
31,000 |
490,000 |
494,000 |
57,300 |
700,000 |
705,000 |
93,800 |
318,000 |
321,000 |
31,500 |
494,000 |
498,000 |
57,900 |
705,000 |
710,000 |
94,800 |
321,000 |
324,000 |
31,900 |
498,000 |
502,000 |
58,500 |
710,000 |
715,000 |
95,800 |
324,000 |
327,000 |
32,400 |
502,000 |
506,000 |
59,100 |
715,000 |
720,000 |
96,800 |
327,000 |
330,000 |
32,800 |
506,000 |
510,000 |
59,700 |
720,000 |
725,000 |
97,800 |
330,000 |
333,000 |
33,300 |
510,000 |
514,000 |
60,300 |
725,000 |
730,000 |
98,800 |
333,000 |
336,000 |
33,700 |
514,000 |
518,000 |
60,900 |
730,000 |
735,000 |
99,800 |
336,000 |
339,000 |
34,200 |
518,000 |
522,000 |
61,500 |
735,000 |
740,000 |
100,800 |
339,000 |
342,000 |
34,600 |
522,000 |
526,000 |
62,100 |
740,000 |
745,000 |
101,800 |
342,000 |
345,000 |
35,100 |
526,000 |
530,000 |
62,700 |
745,000 |
750,000 |
102,800 |
345,000 |
348,000 |
35,500 |
530,000 |
534,000 |
63,300 |
750,000 |
755,000 |
103,800 |
348,000 |
351,000 |
36,000 |
534,000 |
538,000 |
63,900 |
755,000 |
760,000 |
104,800 |
351,000 |
354,000 |
36,400 |
538,000 |
542,000 |
64,500 |
760,000 |
765,000 |
105,800 |
354,000 |
357,000 |
36,900 |
542,000 |
546,000 |
65,100 |
765,000 |
770,000 |
106,800 |
357,000 |
360,000 |
37,300 |
546,000 |
550,000 |
65,700 |
770,000 |
775,000 |
107,800 |
360,000 |
363,000 |
37,800 |
550,000 |
554,000 |
66,300 |
775,000 |
780,000 |
108,800 |
363,000 |
366,000 |
38,200 |
554,000 |
558,000 |
66,900 |
780,000 |
785,000 |
109,800 |
366,000 |
369,000 |
38,700 |
558,000 |
562,000 |
67,500 |
785,000 |
790,000 |
110,800 |
369,000 |
372,000 |
39,100 |
562,000 |
566,000 |
68,100 |
790,000 |
795,000 |
111,800 |
372,000 |
375,000 |
39,600 |
566,000 |
570,000 |
68,700 |
795,000 |
800,000 |
112,800 |
375,000 |
378,000 |
40,000 |
570,000 |
574,000 |
69,300 |
800,000 |
805,000 |
113,800 |
378,000 |
381,000 |
40,500 |
574,000 |
578,000 |
69,900 |
805,000 |
810,000 |
114,800 |
381,000 |
384,000 |
40,900 |
578,000 |
582,000 |
70,500 |
810,000 |
815,000 |
115,800 |
384,000 |
387,000 |
41,400 |
582,000 |
586,000 |
71,100 |
815,000 |
820,000 |
116,800 |
387,000 |
390,000 |
41,800 |
586,000 |
590,000 |
71,700 |
820,000 |
825,000 |
117,800 |
390,000 |
394,000 |
42,300 |
590,000 |
594,000 |
72,300 |
825,000 |
830,000 |
118,800 |
394,000 |
398,000 |
42,900 |
594,000 |
598,000 |
72,900 |
830,000 |
835,000 |
119,800 |
398,000 |
402,000 |
43,500 |
598,000 |
602,000 |
73,500 |
835,000 |
840,000 |
120,800 |
402,000 |
406,000 |
44,100 |
602,000 |
606,000 |
74,200 |
840,000 |
845,000 |
121,800 |
406,000 |
410,000 |
44,700 |
606,000 |
610,000 |
75,000 |
845,000 |
850,000 |
122,800 |
410,000 |
414,000 |
45,300 |
610,000 |
614,000 |
75,800 |
850,000 |
855,000 |
123,800 |
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 |
円 |
円 |
|
855,000 |
860,000 |
124,800 |
955,000 |
960,000 |
144,800 |
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281,200円を控除した金額 |
860,000 |
865,000 |
125,800 |
960,000 |
965,000 |
145,800 |
|||
865,000 |
870,000 |
126,800 |
965,000 |
970,000 |
146,800 |
|||
870,000 |
875,000 |
127,800 |
970,000 |
975,000 |
147,800 |
|||
875,000 |
880,000 |
128,800 |
975,000 |
980,000 |
148,800 |
|||
880,000 |
885,000 |
129,800 |
980,000 |
985,000 |
149,800 |
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431,200円を控除した金額 |
885,000 |
890,000 |
130,800 |
985,000 |
990,000 |
150,800 |
|||
890,000 |
895,000 |
131,800 |
990,000 |
995,000 |
151,800 |
|||
895,000 |
900,000 |
132,800 |
995,000 |
1,000,000 |
152,800 |
|||
900,000 |
905,000 |
133,800 |
||||||
905,000 |
910,000 |
134,800 |
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96,200円を控除した金額 |
4,000,000 |
4,642,000 |
課税給与所得金額に45%を乗じて算出した金額から631,200円を控除した金額 |
910,000 |
915,000 |
135,800 |
||||||
915,000 |
920,000 |
136,800 |
||||||
920,000 |
925,000 |
137,800 |
||||||
925,000 |
930,000 |
138,800 |
||||||
930,000 |
935,000 |
139,800 |
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171,200円を控除した金額 |
4,642,000円 |
1,457,700円 |
|
935,000 |
940,000 |
140,800 |
||||||
940,000 |
945,000 |
141,800 |
||||||
945,000 |
950,000 |
142,800 |
||||||
950,000 |
955,000 |
143,800 |
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 |
256,875円未満 |
149,500円未満 |
300,000 |
301,000 |
184,000 |
345,000 |
346,000 |
220,000 |
|
256,875 |
257,000 |
149,500 |
301,000 |
302,000 |
184,800 |
346,000 |
347,000 |
220,800 |
257,000 |
258,000 |
149,600 |
302,000 |
303,000 |
185,600 |
347,000 |
348,000 |
221,600 |
258,000 |
259,000 |
150,400 |
303,000 |
304,000 |
186,400 |
348,000 |
349,000 |
222,400 |
259,000 |
260,000 |
151,200 |
304,000 |
305,000 |
187,200 |
349,000 |
350,000 |
223,200 |
260,000 |
261,000 |
152,000 |
305,000 |
306,000 |
188,000 |
350,000 |
351,000 |
224,000 |
261,000 |
262,000 |
152,800 |
306,000 |
307,000 |
188,800 |
351,000 |
352,000 |
224,800 |
262,000 |
263,000 |
153,600 |
307,000 |
308,000 |
189,600 |
352,000 |
353,000 |
225,600 |
263,000 |
264,000 |
154,400 |
308,000 |
309,000 |
190,400 |
353,000 |
354,000 |
226,400 |
264,000 |
265,000 |
155,200 |
309,000 |
310,000 |
191,200 |
354,000 |
355,000 |
227,200 |
265,000 |
266,000 |
156,000 |
310,000 |
311,000 |
192,000 |
355,000 |
356,000 |
228,000 |
266,000 |
267,000 |
156,800 |
311,000 |
312,000 |
192,800 |
356,000 |
357,000 |
228,800 |
267,000 |
268,000 |
157,600 |
312,000 |
313,000 |
193,600 |
357,000 |
358,000 |
229,600 |
268,000 |
269,000 |
158,400 |
313,000 |
314,000 |
194,400 |
358,000 |
359,000 |
230,400 |
269,000 |
270,000 |
159,200 |
314,000 |
315,000 |
195,200 |
359,000 |
360,000 |
231,200 |
270,000 |
271,000 |
160,000 |
315,000 |
316,000 |
196,000 |
360,000 |
361,000 |
232,000 |
271,000 |
272,000 |
160,800 |
316,000 |
317,000 |
196,800 |
361,000 |
362,000 |
232,800 |
272,000 |
273,000 |
161,600 |
317,000 |
318,000 |
197,600 |
362,000 |
363,000 |
233,600 |
273,000 |
274,000 |
162,400 |
318,000 |
319,000 |
198,400 |
363,000 |
364,000 |
234,400 |
274,000 |
275,000 |
163,200 |
319,000 |
320,000 |
199,200 |
364,000 |
365,000 |
235,200 |
275,000 |
276,000 |
164,000 |
320,000 |
321,000 |
200,000 |
365,000 |
366,000 |
236,000 |
276,000 |
277,000 |
164,800 |
321,000 |
322,000 |
200,800 |
366,000 |
367,000 |
236,800 |
277,000 |
278,000 |
165,600 |
322,000 |
323,000 |
201,600 |
367,000 |
368,000 |
237,600 |
278,000 |
279,000 |
166,400 |
323,000 |
324,000 |
202,400 |
368,000 |
369,000 |
238,400 |
279,000 |
280,000 |
167,200 |
324,000 |
325,000 |
203,200 |
369,000 |
370,000 |
239,200 |
280,000 |
281,000 |
168,000 |
325,000 |
326,000 |
204,000 |
370,000 |
371,000 |
240,000 |
281,000 |
282,000 |
168,800 |
326,000 |
327,000 |
204,800 |
371,000 |
372,000 |
240,800 |
282,000 |
283,000 |
169,600 |
327,000 |
328,000 |
205,600 |
372,000 |
373,000 |
241,600 |
283,000 |
284,000 |
170,400 |
328,000 |
329,000 |
206,400 |
373,000 |
374,000 |
242,400 |
284,000 |
285,000 |
171,200 |
329,000 |
330,000 |
207,200 |
374,000 |
375,000 |
243,200 |
285,000 |
286,000 |
172,000 |
330,000 |
331,000 |
208,000 |
375,000 |
376,000 |
244,000 |
286,000 |
287,000 |
172,800 |
331,000 |
332,000 |
208,800 |
376,000 |
377,000 |
244,800 |
287,000 |
288,000 |
173,600 |
332,000 |
333,000 |
209,600 |
377,000 |
378,000 |
245,600 |
288,000 |
289,000 |
174,400 |
333,000 |
334,000 |
210,400 |
378,000 |
379,000 |
246,400 |
289,000 |
290,000 |
175,200 |
334,000 |
335,000 |
211,200 |
379,000 |
380,000 |
247,200 |
290,000 |
291,000 |
176,000 |
335,000 |
336,000 |
212,000 |
380,000 |
381,000 |
248,000 |
291,000 |
292,000 |
176,800 |
336,000 |
337,000 |
212,800 |
381,000 |
382,000 |
248,800 |
292,000 |
293,000 |
177,600 |
337,000 |
338,000 |
213,600 |
382,000 |
383,000 |
249,600 |
293,000 |
294,000 |
178,400 |
338,000 |
339,000 |
214,400 |
383,000 |
384,000 |
250,400 |
294,000 |
295,000 |
179,200 |
339,000 |
340,000 |
215,200 |
384,000 |
385,000 |
251,200 |
295,000 |
296,000 |
180,000 |
340,000 |
341,000 |
216,000 |
385,000 |
386,000 |
252,000 |
296,000 |
297,000 |
180,800 |
341,000 |
342,000 |
216,800 |
386,000 |
387,000 |
252,800 |
297,000 |
298,000 |
181,600 |
342,000 |
343,000 |
217,600 |
387,000 |
388,000 |
253,600 |
298,000 |
299,000 |
182,400 |
343,000 |
344,000 |
218,400 |
388,000 |
389,000 |
254,400 |
299,000 |
300,000 |
183,200 |
344,000 |
345,000 |
219,200 |
389,000 |
390,000 |
255,200 |
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 |
|
390,000 |
391,000 |
256,000 |
435,000 |
436,000 |
292,000 |
520,000 |
522,000 |
360,000 |
|
391,000 |
392,000 |
256,800 |
436,000 |
437,000 |
292,800 |
522,000 |
524,000 |
361,600 |
|
392,000 |
393,000 |
257,600 |
437,000 |
438,000 |
293,600 |
524,000 |
526,000 |
363,200 |
|
393,000 |
394,000 |
258,400 |
438,000 |
439,000 |
294,400 |
526,000 |
528,000 |
364,800 |
|
394,000 |
395,000 |
259,200 |
439,000 |
440,000 |
295,200 |
528,000 |
530,000 |
366,400 |
|
395,000 |
396,000 |
260,000 |
440,000 |
442,000 |
296,000 |
530,000 |
532,000 |
368,000 |
|
396,000 |
397,000 |
260,800 |
442,000 |
444,000 |
297,600 |
532,000 |
534,000 |
369,600 |
|
397,000 |
398,000 |
261,600 |
444,000 |
446,000 |
299,200 |
534,000 |
536,000 |
371,200 |
|
398,000 |
399,000 |
262,400 |
446,000 |
448,000 |
300,800 |
536,000 |
538,000 |
372,800 |
|
399,000 |
400,000 |
263,200 |
448,000 |
450,000 |
302,400 |
538,000 |
540,000 |
374,400 |
|
400,000 |
401,000 |
264,000 |
450,000 |
452,000 |
304,000 |
540,000 |
542,000 |
376,000 |
|
401,000 |
402,000 |
264,800 |
452,000 |
454,000 |
305,600 |
542,000 |
544,000 |
377,600 |
|
402,000 |
403,000 |
265,600 |
454,000 |
456,000 |
307,200 |
544,000 |
546,000 |
379,200 |
|
403,000 |
404,000 |
266,400 |
456,000 |
458,000 |
308,800 |
546,000 |
548,000 |
380,800 |
|
404,000 |
405,000 |
267,200 |
458,000 |
460,000 |
310,400 |
548,000 |
550,000 |
382,400 |
|
405,000 |
406,000 |
268,000 |
460,000 |
462,000 |
312,000 |
550,000 |
552,000 |
384,000 |
|
406,000 |
407,000 |
268,800 |
462,000 |
464,000 |
313,600 |
552,000 |
554,000 |
385,600 |
|
407,000 |
408,000 |
269,600 |
464,000 |
466,000 |
315,200 |
554,000 |
556,000 |
387,200 |
|
408,000 |
409,000 |
270,400 |
466,000 |
468,000 |
316,800 |
556,000 |
558,000 |
388,800 |
|
409,000 |
410,000 |
271,200 |
468,000 |
470,000 |
318,400 |
558,000 |
560,000 |
390,400 |
|
410,000 |
411,000 |
272,000 |
470,000 |
472,000 |
320,000 |
560,000 |
562,000 |
392,000 |
|
411,000 |
412,000 |
272,800 |
472,000 |
474,000 |
321,600 |
562,000 |
564,000 |
393,600 |
|
412,000 |
413,000 |
273,600 |
474,000 |
476,000 |
323,200 |
564,000 |
566,000 |
395,200 |
|
413,000 |
414,000 |
274,400 |
476,000 |
478,000 |
324,800 |
566,000 |
568,000 |
396,800 |
|
414,000 |
415,000 |
275,200 |
478,000 |
480,000 |
326,400 |
568,000 |
570,000 |
398,400 |
|
415,000 |
416,000 |
276,000 |
480,000 |
482,000 |
328,000 |
570,000 |
572,000 |
400,000 |
|
416,000 |
417,000 |
276,800 |
482,000 |
484,000 |
329,600 |
572,000 |
574,000 |
401,600 |
|
417,000 |
418,000 |
277,600 |
484,000 |
486,000 |
331,200 |
574,000 |
576,000 |
403,200 |
|
418,000 |
419,000 |
278,400 |
486,000 |
488,000 |
332,800 |
576,000 |
578,000 |
404,800 |
|
419,000 |
420,000 |
279,200 |
488,000 |
490,000 |
334,400 |
578,000 |
580,000 |
406,400 |
|
420,000 |
421,000 |
280,000 |
490,000 |
492,000 |
336,000 |
580,000 |
582,000 |
408,000 |
|
421,000 |
422,000 |
280,800 |
492,000 |
494,000 |
337,600 |
582,000 |
584,000 |
409,600 |
|
422,000 |
423,000 |
281,600 |
494,000 |
496,000 |
339,200 |
584,000 |
586,000 |
411,200 |
|
423,000 |
424,000 |
282,400 |
496,000 |
498,000 |
340,800 |
586,000 |
588,000 |
412,800 |
|
424,000 |
425,000 |
283,200 |
498,000 |
500,000 |
342,400 |
588,000 |
590,000 |
414,400 |
|
425,000 |
426,000 |
284,000 |
500,000 |
502,000 |
344,000 |
590,000 |
592,000 |
416,000 |
|
426,000 |
427,000 |
284,800 |
502,000 |
504,000 |
345,600 |
592,000 |
594,000 |
417,600 |
|
427,000 |
428,000 |
285,600 |
504,000 |
506,000 |
347,200 |
594,000 |
596,000 |
419,200 |
|
428,000 |
429,000 |
286,400 |
506,000 |
508,000 |
348,800 |
596,000 |
598,000 |
420,800 |
|
429,000 |
430,000 |
287,200 |
508,000 |
510,000 |
350,400 |
598,000 |
600,000 |
422,400 |
|
430,000 |
431,000 |
288,000 |
510,000 |
512,000 |
352,000 |
600,000 |
602,000 |
424,000 |
|
431,000 |
432,000 |
288,800 |
512,000 |
514,000 |
353,600 |
602,000 |
604,000 |
425,600 |
|
432,000 |
433,000 |
289,600 |
514,000 |
516,000 |
355,200 |
604,000 |
606,000 |
427,200 |
|
433,000 |
434,000 |
290,400 |
516,000 |
518,000 |
356,800 |
606,000 |
608,000 |
428,800 |
|
434,000 |
435,000 |
291,200 |
518,000 |
520,000 |
358,400 |
608,000 |
610,000 |
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 |
610,000 |
612,000 |
432,000 |
700,000 |
702,000 |
507,000 |
790,000 |
792,000 |
588,000 |
612,000 |
614,000 |
433,600 |
702,000 |
704,000 |
508,800 |
792,000 |
794,000 |
589,800 |
614,000 |
616,000 |
435,200 |
704,000 |
706,000 |
510,600 |
794,000 |
796,000 |
591,600 |
616,000 |
618,000 |
436,800 |
706,000 |
708,000 |
512,400 |
796,000 |
798,000 |
593,400 |
618,000 |
620,000 |
438,400 |
708,000 |
710,000 |
514,200 |
798,000 |
800,000 |
595,200 |
620,000 |
622,000 |
440,000 |
710,000 |
712,000 |
516,000 |
800,000 |
802,000 |
597,000 |
622,000 |
624,000 |
441,600 |
712,000 |
714,000 |
517,800 |
802,000 |
804,000 |
598,800 |
624,000 |
626,000 |
443,200 |
714,000 |
716,000 |
519,600 |
804,000 |
806,000 |
600,600 |
626,000 |
628,000 |
444,800 |
716,000 |
718,000 |
521,400 |
806,000 |
808,000 |
602,400 |
628,000 |
630,000 |
446,400 |
718,000 |
720,000 |
523,200 |
808,000 |
810,000 |
604,200 |
630,000 |
632,000 |
448,000 |
720,000 |
722,000 |
525,000 |
810,000 |
812,000 |
606,000 |
632,000 |
634,000 |
449,600 |
722,000 |
724,000 |
526,800 |
812,000 |
814,000 |
607,800 |
634,000 |
636,000 |
451,200 |
724,000 |
726,000 |
528,600 |
814,000 |
816,000 |
609,600 |
636,000 |
638,000 |
452,800 |
726,000 |
728,000 |
530,400 |
816,000 |
818,000 |
611,400 |
638,000 |
640,000 |
454,400 |
728,000 |
730,000 |
532,200 |
818,000 |
820,000 |
613,200 |
640,000 |
642,000 |
456,000 |
730,000 |
732,000 |
534,000 |
820,000 |
822,000 |
615,000 |
642,000 |
644,000 |
457,600 |
732,000 |
734,000 |
535,800 |
822,000 |
824,000 |
616,800 |
644,000 |
646,000 |
459,200 |
734,000 |
736,000 |
537,600 |
824,000 |
826,000 |
618,600 |
646,000 |
648,000 |
460,800 |
736,000 |
738,000 |
539,400 |
826,000 |
828,000 |
620,400 |
648,000 |
650,000 |
462,400 |
738,000 |
740,000 |
541,200 |
828,000 |
830,000 |
622,200 |
650,000 |
652,000 |
464,000 |
740,000 |
742,000 |
543,000 |
830,000 |
832,000 |
624,000 |
652,000 |
654,000 |
465,600 |
742,000 |
744,000 |
544,800 |
832,000 |
834,000 |
625,800 |
654,000 |
656,000 |
467,200 |
744,000 |
746,000 |
546,600 |
834,000 |
836,000 |
627,600 |
656,000 |
658,000 |
468,800 |
746,000 |
748,000 |
548,400 |
836,000 |
838,000 |
629,400 |
658,000 |
660,000 |
470,400 |
748,000 |
750,000 |
550,200 |
838,000 |
840,000 |
631,200 |
660,000 |
662,000 |
472,000 |
750,000 |
752,000 |
552,000 |
840,000 |
842,000 |
633,000 |
662,000 |
664,000 |
473,600 |
752,000 |
754,000 |
553,800 |
842,000 |
844,000 |
634,800 |
664,000 |
666,000 |
475,200 |
754,000 |
756,000 |
555,600 |
844,000 |
846,000 |
636,600 |
666,000 |
668,000 |
476,800 |
756,000 |
758,000 |
557,400 |
846,000 |
848,000 |
638,400 |
668,000 |
670,000 |
478,400 |
758,000 |
760,000 |
559,200 |
848,000 |
850,000 |
640,200 |
670,000 |
672,000 |
480,000 |
760,000 |
762,000 |
561,000 |
850,000 |
852,000 |
642,000 |
672,000 |
674,000 |
481,800 |
762,000 |
764,000 |
562,800 |
852,000 |
854,000 |
643,800 |
674,000 |
676,000 |
483,600 |
764,000 |
766,000 |
564,600 |
854,000 |
856,000 |
645,600 |
676,000 |
678,000 |
485,400 |
766,000 |
768,000 |
566,400 |
856,000 |
858,000 |
647,400 |
678,000 |
680,000 |
487,200 |
768,000 |
770,000 |
568,200 |
858,000 |
860,000 |
649,200 |
680,000 |
682,000 |
489,000 |
770,000 |
772,000 |
570,000 |
860,000 |
862,000 |
651,000 |
682,000 |
684,000 |
490,800 |
772,000 |
774,000 |
571,800 |
862,000 |
864,000 |
652,800 |
684,000 |
686,000 |
492,600 |
774,000 |
776,000 |
573,600 |
864,000 |
866,000 |
654,600 |
686,000 |
688,000 |
494,400 |
776,000 |
778,000 |
575,400 |
866,000 |
868,000 |
656,400 |
688,000 |
690,000 |
496,200 |
778,000 |
780,000 |
577,200 |
868,000 |
870,000 |
658,200 |
690,000 |
692,000 |
498,000 |
780,000 |
782,000 |
579,000 |
870,000円以上 |
給与等の金額から210,000円を控除した金額 |
|
692,000 |
694,000 |
499,800 |
782,000 |
784,000 |
580,800 |
|||
694,000 |
696,000 |
501,600 |
784,000 |
786,000 |
582,600 |
|||
696,000 |
698,000 |
503,400 |
786,000 |
788,000 |
584,400 |
|||
698,000 |
700,000 |
505,200 |
788,000 |
790,000 |
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 |
4,000円未満 |
0 |
102,000 |
104,000 |
4,400 |
274,000 |
278,000 |
12,500 |
|
4,000 |
6,000 |
100 |
104,000 |
106,000 |
4,500 |
278,000 |
282,000 |
12,700 |
6,000 |
8,000 |
200 |
106,000 |
108,000 |
4,600 |
282,000 |
286,000 |
12,900 |
8,000 |
10,000 |
300 |
108,000 |
110,000 |
4,700 |
286,000 |
290,000 |
13,100 |
10,000 |
12,000 |
400 |
110,000 |
112,000 |
4,800 |
290,000 |
294,000 |
13,300 |
12,000 |
14,000 |
500 |
112,000 |
114,000 |
4,900 |
294,000 |
298,000 |
13,500 |
14,000 |
16,000 |
600 |
114,000 |
116,000 |
5,000 |
298,000 |
302,000 |
13,700 |
16,000 |
18,000 |
700 |
116,000 |
118,000 |
5,100 |
302,000 |
306,000 |
13,900 |
18,000 |
20,000 |
700 |
118,000 |
120,000 |
5,100 |
306,000 |
310,000 |
14,100 |
20,000 |
22,000 |
800 |
120,000 |
122,000 |
5,200 |
310,000 |
314,000 |
14,300 |
22,000 |
24,000 |
900 |
122,000 |
124,000 |
5,300 |
314,000 |
318,000 |
14,500 |
24,000 |
26,000 |
1,000 |
124,000 |
126,000 |
5,400 |
318,000 |
322,000 |
14,700 |
26,000 |
28,000 |
1,100 |
126,000 |
128,000 |
5,500 |
322,000 |
326,000 |
14,900 |
28,000 |
30,000 |
1,200 |
128,000 |
130,000 |
5,600 |
326,000 |
330,000 |
15,100 |
30,000 |
32,000 |
1,300 |
130,000 |
134,000 |
5,700 |
330,000 |
334,000 |
15,300 |
32,000 |
34,000 |
1,400 |
134,000 |
138,000 |
5,800 |
334,000 |
338,000 |
15,500 |
34,000 |
36,000 |
1,400 |
138,000 |
142,000 |
6,000 |
338,000 |
342,000 |
15,700 |
36,000 |
38,000 |
1,500 |
142,000 |
146,000 |
6,200 |
342,000 |
346,000 |
15,900 |
38,000 |
40,000 |
1,600 |
146,000 |
150,000 |
6,400 |
346,000 |
350,000 |
16,100 |
40,000 |
42,000 |
1,700 |
150,000 |
154,000 |
6,600 |
350,000 |
354,000 |
16,300 |
42,000 |
44,000 |
1,800 |
154,000 |
158,000 |
6,700 |
354,000 |
358,000 |
16,500 |
44,000 |
46,000 |
1,900 |
158,000 |
162,000 |
6,900 |
358,000 |
362,000 |
16,700 |
46,000 |
48,000 |
2,000 |
162,000 |
166,000 |
7,100 |
362,000 |
366,000 |
16,900 |
48,000 |
50,000 |
2,100 |
166,000 |
170,000 |
7,300 |
366,000 |
370,000 |
17,100 |
50,000 |
52,000 |
2,200 |
170,000 |
174,000 |
7,400 |
370,000 |
374,000 |
17,300 |
52,000 |
54,000 |
2,200 |
174,000 |
178,000 |
7,600 |
374,000 |
378,000 |
17,500 |
54,000 |
56,000 |
2,300 |
178,000 |
182,000 |
7,800 |
378,000 |
382,000 |
17,700 |
56,000 |
58,000 |
2,400 |
182,000 |
186,000 |
8,000 |
382,000 |
386,000 |
17,900 |
58,000 |
60,000 |
2,500 |
186,000 |
190,000 |
8,100 |
386,000 |
390,000 |
18,100 |
60,000 |
62,000 |
2,600 |
190,000 |
194,000 |
8,300 |
390,000 |
396,000 |
18,300 |
62,000 |
64,000 |
2,700 |
194,000 |
198,000 |
8,500 |
396,000 |
402,000 |
18,600 |
64,000 |
66,000 |
2,800 |
198,000 |
202,000 |
8,700 |
402,000 |
408,000 |
18,900 |
66,000 |
68,000 |
2,900 |
202,000 |
206,000 |
8,900 |
408,000 |
414,000 |
19,200 |
68,000 |
70,000 |
2,900 |
206,000 |
210,000 |
9,100 |
414,000 |
420,000 |
19,500 |
70,000 |
72,000 |
3,000 |
210,000 |
214,000 |
9,300 |
420,000 |
426,000 |
19,800 |
72,000 |
74,000 |
3,100 |
214,000 |
218,000 |
9,500 |
426,000 |
432,000 |
20,100 |
74,000 |
76,000 |
3,200 |
218,000 |
222,000 |
9,700 |
432,000 |
438,000 |
20,400 |
76,000 |
78,000 |
3,300 |
222,000 |
226,000 |
9,900 |
438,000 |
444,000 |
20,700 |
78,000 |
80,000 |
3,400 |
226,000 |
230,000 |
10,100 |
444,000 |
450,000 |
21,000 |
80,000 |
82,000 |
3,500 |
230,000 |
234,000 |
10,300 |
450,000 |
456,000 |
21,300 |
82,000 |
84,000 |
3,600 |
234,000 |
238,000 |
10,500 |
456,000 |
462,000 |
21,600 |
84,000 |
86,000 |
3,600 |
238,000 |
242,000 |
10,700 |
462,000 |
468,000 |
21,900 |
86,000 |
88,000 |
3,700 |
242,000 |
246,000 |
10,900 |
468,000 |
474,000 |
22,200 |
88,000 |
90,000 |
3,800 |
246,000 |
250,000 |
11,100 |
474,000 |
480,000 |
22,500 |
90,000 |
92,000 |
3,900 |
250,000 |
254,000 |
11,300 |
480,000 |
486,000 |
22,800 |
92,000 |
94,000 |
4,000 |
254,000 |
258,000 |
11,500 |
486,000 |
492,000 |
23,100 |
94,000 |
96,000 |
4,100 |
258,000 |
262,000 |
11,700 |
492,000 |
498,000 |
23,400 |
96,000 |
98,000 |
4,200 |
262,000 |
266,000 |
11,900 |
498,000 |
504,000 |
23,700 |
98,000 |
100,000 |
4,300 |
266,000 |
270,000 |
12,100 |
504,000 |
510,000 |
24,000 |
100,000 |
102,000 |
4,400 |
270,000 |
274,000 |
12,300 |
510,000 |
516,000 |
24,300 |
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 |
516,000 |
522,000 |
24,600 |
828,000 |
836,000 |
45,900 |
1,228,000 |
1,236,000 |
76,600 |
522,000 |
528,000 |
24,900 |
836,000 |
844,000 |
46,500 |
1,236,000 |
1,244,000 |
77,400 |
528,000 |
534,000 |
25,200 |
844,000 |
852,000 |
47,100 |
1,244,000 |
1,252,000 |
78,200 |
534,000 |
540,000 |
25,500 |
852,000 |
860,000 |
47,700 |
1,252,000 |
1,260,000 |
79,000 |
540,000 |
546,000 |
25,800 |
860,000 |
868,000 |
48,300 |
1,260,000 |
1,268,000 |
79,800 |
546,000 |
552,000 |
26,100 |
868,000 |
876,000 |
48,900 |
1,268,000 |
1,276,000 |
80,600 |
552,000 |
558,000 |
26,400 |
876,000 |
884,000 |
49,500 |
1,276,000 |
1,284,000 |
81,400 |
558,000 |
564,000 |
26,700 |
884,000 |
892,000 |
50,100 |
1,284,000 |
1,292,000 |
82,200 |
564,000 |
570,000 |
27,000 |
892,000 |
900,000 |
50,700 |
1,292,000 |
1,300,000 |
83,000 |
570,000 |
576,000 |
27,300 |
900,000 |
908,000 |
51,300 |
1,300,000 |
1,310,000 |
83,800 |
576,000 |
582,000 |
27,600 |
908,000 |
916,000 |
51,900 |
1,310,000 |
1,320,000 |
84,800 |
582,000 |
588,000 |
27,900 |
916,000 |
924,000 |
52,500 |
1,320,000 |
1,330,000 |
85,800 |
588,000 |
594,000 |
28,200 |
924,000 |
932,000 |
53,100 |
1,330,000 |
1,340,000 |
86,800 |
594,000 |
600,000 |
28,500 |
932,000 |
940,000 |
53,700 |
1,340,000 |
1,350,000 |
87,800 |
600,000 |
606,000 |
28,800 |
940,000 |
948,000 |
54,300 |
1,350,000 |
1,360,000 |
88,800 |
606,000 |
612,000 |
29,200 |
948,000 |
956,000 |
54,900 |
1,360,000 |
1,370,000 |
89,800 |
612,000 |
618,000 |
29,700 |
956,000 |
964,000 |
55,500 |
1,370,000 |
1,380,000 |
90,800 |
618,000 |
624,000 |
30,100 |
964,000 |
972,000 |
56,100 |
1,380,000 |
1,390,000 |
91,800 |
624,000 |
630,000 |
30,600 |
972,000 |
980,000 |
56,700 |
1,390,000 |
1,400,000 |
92,800 |
630,000 |
636,000 |
31,000 |
980,000 |
988,000 |
57,300 |
1,400,000 |
1,410,000 |
93,800 |
636,000 |
642,000 |
31,500 |
988,000 |
996,000 |
57,900 |
1,410,000 |
1,420,000 |
94,800 |
642,000 |
648,000 |
31,900 |
996,000 |
1,004,000 |
58,500 |
1,420,000 |
1,430,000 |
95,800 |
648,000 |
654,000 |
32,400 |
1,004,000 |
1,012,000 |
59,100 |
1,430,000 |
1,440,000 |
96,800 |
654,000 |
660,000 |
32,800 |
1,012,000 |
1,020,000 |
59,700 |
1,440,000 |
1,450,000 |
97,800 |
660,000 |
666,000 |
33,300 |
1,020,000 |
1,028,000 |
60,300 |
1,450,000 |
1,460,000 |
98,800 |
666,000 |
672,000 |
33,700 |
1,028,000 |
1,036,000 |
60,900 |
1,460,000 |
1,470,000 |
99,800 |
672,000 |
678,000 |
34,200 |
1,036,000 |
1,044,000 |
61,500 |
1,470,000 |
1,480,000 |
100,800 |
678,000 |
684,000 |
34,600 |
1,044,000 |
1,052,000 |
62,100 |
1,480,000 |
1,490,000 |
101,800 |
684,000 |
690,000 |
35,100 |
1,052,000 |
1,060,000 |
62,700 |
1,490,000 |
1,500,000 |
102,800 |
690,000 |
696,000 |
35,500 |
1,060,000 |
1,068,000 |
63,300 |
1,500,000 |
1,510,000 |
103,800 |
696,000 |
702,000 |
36,000 |
1,068,000 |
1,076,000 |
63,900 |
1,510,000 |
1,520,000 |
104,800 |
702,000 |
708,000 |
36,400 |
1,076,000 |
1,084,000 |
64,500 |
1,520,000 |
1,530,000 |
105,800 |
708,000 |
714,000 |
36,900 |
1,084,000 |
1,092,000 |
65,100 |
1,530,000 |
1,540,000 |
106,800 |
714,000 |
720,000 |
37,300 |
1,092,000 |
1,100,000 |
65,700 |
1,540,000 |
1,550,000 |
107,800 |
720,000 |
726,000 |
37,800 |
1,100,000 |
1,108,000 |
66,300 |
1,550,000 |
1,560,000 |
108,800 |
726,000 |
732,000 |
38,200 |
1,108,000 |
1,116,000 |
66,900 |
1,560,000 |
1,570,000 |
109,800 |
732,000 |
738,000 |
38,700 |
1,116,000 |
1,124,000 |
67,500 |
1,570,000 |
1,580,000 |
110,800 |
738,000 |
744,000 |
39,100 |
1,124,000 |
1,132,000 |
68,100 |
1,580,000 |
1,590,000 |
111,800 |
744,000 |
750,000 |
39,600 |
1,132,000 |
1,140,000 |
68,700 |
1,590,000 |
1,600,000 |
112,800 |
750,000 |
756,000 |
40,000 |
1,140,000 |
1,148,000 |
69,300 |
1,600,000 |
1,610,000 |
113,800 |
756,000 |
762,000 |
40,500 |
1,148,000 |
1,156,000 |
69,900 |
1,610,000 |
1,620,000 |
114,800 |
762,000 |
768,000 |
40,900 |
1,156,000 |
1,164,000 |
70,500 |
1,620,000 |
1,630,000 |
115,800 |
768,000 |
774,000 |
41,400 |
1,164,000 |
1,172,000 |
71,100 |
1,630,000 |
1,640,000 |
116,800 |
774,000 |
780,000 |
41,800 |
1,172,000 |
1,180,000 |
71,700 |
1,640,000 |
1,650,000 |
117,800 |
780,000 |
788,000 |
42,300 |
1,180,000 |
1,188,000 |
72,300 |
1,650,000 |
1,660,000 |
118,800 |
788,000 |
796,000 |
42,900 |
1,188,000 |
1,196,000 |
72,900 |
1,660,000 |
1,670,000 |
119,800 |
796,000 |
804,000 |
43,500 |
1,196,000 |
1,204,000 |
73,500 |
1,670,000 |
1,680,000 |
120,800 |
804,000 |
812,000 |
44,100 |
1,204,000 |
1,212,000 |
74,200 |
1,680,000 |
1,690,000 |
121,800 |
812,000 |
820,000 |
44,700 |
1,212,000 |
1,220,000 |
75,000 |
1,690,000 |
1,700,000 |
122,800 |
820,000 |
828,000 |
45,300 |
1,220,000 |
1,228,000 |
75,800 |
1,700,000 |
1,710,000 |
123,800 |
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 |
||
1,710,000 |
1,720,000 |
124,800 |
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96,200円を控除した金額 |
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1,431,200円を控除した金額 |
1,720,000 |
1,730,000 |
125,800 |
||||||
1,730,000 |
1,740,000 |
126,800 |
||||||
1,740,000 |
1,750,000 |
127,800 |
||||||
1,750,000 |
1,760,000 |
128,800 |
||||||
1,760,000 |
1,770,000 |
129,800 |
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171,200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2,431,200円を控除した金額 |
1,770,000 |
1,780,000 |
130,800 |
||||||
1,780,000 |
1,790,000 |
131,800 |
||||||
1,790,000 |
1,800,000 |
132,800 |
||||||
1,800,000 |
1,810,000 |
133,800 |
||||||
1,810,000 |
1,820,000 |
134,800 |
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281,200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3,931,200円を控除した金額 |
1,820,000 |
1,830,000 |
135,800 |
||||||
1,830,000 |
1,840,000 |
136,800 |
||||||
1,840,000 |
1,850,000 |
137,800 |
||||||
1,850,000 |
1,860,000 |
138,800 |
||||||
1,860,000 |
1,870,000 |
139,800 |
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431,200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6,181,200円を控除した金額 |
1,870,000 |
1,880,000 |
140,800 |
||||||
1,880,000 |
1,890,000 |
141,800 |
||||||
1,890,000 |
1,900,000 |
142,800 |
||||||
1,900,000 |
1,910,000 |
143,800 |
||||||
1,910,000 |
1,920,000 |
144,800 |
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631,200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9,181,200円を控除した金額 |
|
1,920,000 |
1,930,000 |
145,800 |
||||||
1,930,000 |
1,940,000 |
146,800 |
||||||
1,940,000 |
1,950,000 |
147,800 |
||||||
1,950,000 |
1,960,000 |
148,800 |
||||||
1,960,000 |
1,970,000 |
149,800 |
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931,200円を控除した金額 |
|||
1,970,000 |
1,980,000 |
150,800 |
||||||
1,980,000 |
1,990,000 |
151,800 |
||||||
1,990,000 |
2,000,000 |
152,800 |