司法書士会 |
司法書士法(昭和二十五年法律第百九十七号) |
船員災害防止協会 |
船員災害防止協会等に関する法律(昭和四十二年法律第六十一号) |
土地家屋調査士会 |
土地家屋調査士法(昭和二十五年法律第二百二十八号) |
日本司法書士会連合会 |
司法書士法 |
日本土地家屋調査士会連合会 |
土地家屋調査士法 |
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 |
3,800 |
9.5 |
97,000 |
99,000 |
9,200 |
9.5 |
|
2,000 |
3,000 |
100 |
9.5 |
42,000 |
43,000 |
3,900 |
9.5 |
99,000 |
101,000 |
9,400 |
9.5 |
3,000 |
4,000 |
200 |
9.5 |
43,000 |
44,000 |
4,000 |
9.5 |
101,000 |
103,000 |
9,600 |
9.5 |
4,000 |
5,000 |
300 |
9.5 |
44,000 |
45,000 |
4,100 |
9.5 |
103,000 |
105,000 |
9,800 |
9.5 |
5,000 |
6,000 |
400 |
9.5 |
45,000 |
46,000 |
4,200 |
9.5 |
105,000 |
107,000 |
10,000 |
9.5 |
6,000 |
7,000 |
500 |
9.5 |
46,000 |
47,000 |
4,300 |
9.5 |
107,000 |
109,000 |
10,200 |
9.5 |
7,000 |
8,000 |
600 |
9.5 |
47,000 |
48,000 |
4,400 |
9.5 |
109,000 |
111,000 |
10,400 |
9.5 |
8,000 |
9,000 |
700 |
9.5 |
48,000 |
49,000 |
4,500 |
9.5 |
111,000 |
113,000 |
10,600 |
9.5 |
9,000 |
10,000 |
800 |
9.5 |
49,000 |
50,000 |
4,600 |
9.5 |
113,000 |
115,000 |
10,800 |
9.5 |
10,000 |
11,000 |
900 |
9.5 |
50,000 |
51,000 |
4,700 |
9.5 |
115,000 |
117,000 |
11,000 |
9.5 |
11,000 |
12,000 |
1,000 |
9.5 |
51,000 |
52,000 |
4,800 |
9.5 |
117,000 |
119,000 |
11,200 |
9.5 |
12,000 |
13,000 |
1,100 |
9.5 |
52,000 |
53,000 |
4,900 |
9.5 |
119,000 |
121,000 |
11,400 |
9.5 |
13,000 |
14,000 |
1,200 |
9.5 |
53,000 |
54,000 |
5,000 |
9.5 |
121,000 |
123,000 |
11,600 |
9.5 |
14,000 |
15,000 |
1,300 |
9.5 |
54,000 |
55,000 |
5,100 |
9.5 |
123,000 |
125,000 |
11,800 |
9.5 |
15,000 |
16,000 |
1,400 |
9.5 |
55,000 |
56,000 |
5,200 |
9.5 |
125,000 |
127,000 |
12,000 |
9.5 |
16,000 |
17,000 |
1,500 |
9.5 |
56,000 |
57,000 |
5,300 |
9.5 |
127,000 |
129,000 |
12,200 |
9.5 |
17,000 |
18,000 |
1,600 |
9.5 |
57,000 |
58,000 |
5,400 |
9.5 |
129,000 |
131,000 |
12,400 |
9.5 |
18,000 |
19,000 |
1,700 |
9.5 |
58,000 |
59,000 |
5,500 |
9.5 |
131,000 |
133,000 |
12,600 |
9.5 |
19,000 |
20,000 |
1,800 |
9.5 |
59,000 |
60,000 |
5,600 |
9.5 |
133,000 |
135,000 |
12,800 |
9.5 |
20,000 |
21,000 |
1,900 |
9.5 |
60,000 |
61,000 |
5,700 |
9.5 |
135,000 |
137,000 |
13,000 |
9.5 |
21,000 |
22,000 |
1,900 |
9.5 |
61,000 |
62,000 |
5,700 |
9.5 |
137,000 |
139,000 |
13,200 |
9.5 |
22,000 |
23,000 |
2,000 |
9.5 |
62,000 |
63,000 |
5,800 |
9.5 |
139,000 |
141,000 |
13,400 |
9.5 |
23,000 |
24,000 |
2,100 |
9.5 |
63,000 |
64,000 |
5,900 |
9.5 |
141,000 |
143,000 |
13,600 |
9.5 |
24,000 |
25,000 |
2,200 |
9.5 |
64,000 |
65,000 |
6,000 |
9.5 |
143,000 |
145,000 |
13,800 |
9.5 |
25,000 |
26,000 |
2,300 |
9.5 |
65,000 |
67,000 |
6,100 |
9.5 |
145,000 |
147,000 |
14,000 |
9.5 |
26,000 |
27,000 |
2,400 |
9.5 |
67,000 |
69,000 |
6,300 |
9.5 |
147,000 |
149,000 |
14,200 |
9.5 |
27,000 |
28,000 |
2,500 |
9.5 |
69,000 |
71,000 |
6,500 |
9.5 |
149,000 |
151,000 |
14,400 |
9.5 |
28,000 |
29,000 |
2,600 |
9.5 |
71,000 |
73,000 |
6,700 |
9.5 |
151,000 |
153,000 |
14,600 |
9.5 |
29,000 |
30,000 |
2,700 |
9.5 |
73,000 |
75,000 |
6,900 |
9.5 |
153,000 |
155,000 |
14,800 |
9.5 |
30,000 |
31,000 |
2,800 |
9.5 |
75,000 |
77,000 |
7,100 |
9.5 |
155,000 |
157,000 |
15,000 |
9.5 |
31,000 |
32,000 |
2,900 |
9.5 |
77,000 |
79,000 |
7,300 |
9.5 |
157,000 |
159,000 |
15,200 |
9.5 |
32,000 |
33,000 |
3,000 |
9.5 |
79,000 |
81,000 |
7,500 |
9.5 |
159,000 |
161,000 |
15,400 |
9.5 |
33,000 |
34,000 |
3,100 |
9.5 |
81,000 |
83,000 |
7,600 |
9.5 |
161,000 |
163,000 |
15,600 |
9.5 |
34,000 |
35,000 |
3,200 |
9.5 |
83,000 |
85,000 |
7,800 |
9.5 |
163,000 |
165,000 |
15,800 |
9.5 |
35,000 |
36,000 |
3,300 |
9.5 |
85,000 |
87,000 |
8,000 |
9.5 |
165,000 |
167,000 |
16,000 |
9.5 |
36,000 |
37,000 |
3,400 |
9.5 |
87,000 |
89,000 |
8,200 |
9.5 |
167,000 |
169,000 |
16,200 |
9.5 |
37,000 |
38,000 |
3,500 |
9.5 |
89,000 |
91,000 |
8,400 |
9.5 |
169,000 |
171,000 |
16,400 |
9.5 |
38,000 |
39,000 |
3,600 |
9.5 |
91,000 |
93,000 |
8,600 |
9.5 |
171,000 |
173,000 |
16,600 |
9.5 |
39,000 |
40,000 |
3,700 |
9.5 |
93,000 |
95,000 |
8,800 |
9.5 |
173,000 |
175,000 |
16,800 |
9.5 |
40,000 |
41,000 |
3,800 |
9.5 |
95,000 |
97,000 |
9,000 |
9.5 |
175,000 |
177,000 |
17,000 |
9.5 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
177,000 |
179,000 |
17,200 |
9.5 |
288,000 |
291,000 |
28,300 |
9.5 |
414,000 |
418,000 |
46,600 |
11 |
179,000 |
181,000 |
17,400 |
9.5 |
291,000 |
294,000 |
28,600 |
9.5 |
418,000 |
422,000 |
47,200 |
11 |
181,000 |
183,000 |
17,600 |
9.5 |
294,000 |
297,000 |
28,900 |
9.5 |
422,000 |
426,000 |
47,800 |
11 |
183,000 |
185,000 |
17,800 |
9.5 |
297,000 |
300,000 |
29,200 |
9.5 |
426,000 |
430,000 |
48,400 |
11 |
185,000 |
187,000 |
18,000 |
9.5 |
300,000 |
303,000 |
29,500 |
9.5 |
430,000 |
434,000 |
49,000 |
11 |
187,000 |
189,000 |
18,200 |
9.5 |
303,000 |
306,000 |
29,900 |
9.5 |
434,000 |
438,000 |
49,600 |
11 |
189,000 |
191,000 |
18,400 |
9.5 |
306,000 |
309,000 |
30,400 |
9.5 |
438,000 |
442,000 |
50,200 |
11 |
191,000 |
193,000 |
18,600 |
9.5 |
309,000 |
312,000 |
30,800 |
9.5 |
442,000 |
446,000 |
50,800 |
11 |
193,000 |
195,000 |
18,800 |
9.5 |
312,000 |
315,000 |
31,300 |
10 |
446,000 |
450,000 |
51,400 |
11 |
195,000 |
198,000 |
19,000 |
9.5 |
315,000 |
318,000 |
31,700 |
10 |
450,000 |
454,000 |
52,000 |
11 |
198,000 |
201,000 |
19,300 |
9.5 |
318,000 |
321,000 |
32,200 |
10 |
454,000 |
458,000 |
52,600 |
11 |
201,000 |
204,000 |
19,600 |
9.5 |
321,000 |
324,000 |
32,600 |
10 |
458,000 |
462,000 |
53,200 |
11 |
204,000 |
207,000 |
19,900 |
9.5 |
324,000 |
327,000 |
33,100 |
10 |
462,000 |
466,000 |
53,800 |
11 |
207,000 |
210,000 |
20,200 |
9.5 |
327,000 |
330,000 |
33,500 |
10 |
466,000 |
470,000 |
54,400 |
11 |
210,000 |
213,000 |
20,500 |
9.5 |
330,000 |
333,000 |
34,000 |
10 |
470,000 |
474,000 |
55,000 |
11 |
213,000 |
216,000 |
20,800 |
9.5 |
333,000 |
336,000 |
34,400 |
10 |
474,000 |
478,000 |
55,600 |
11 |
216,000 |
219,000 |
21,100 |
9.5 |
336,000 |
339,000 |
34,900 |
10 |
478,000 |
482,000 |
56,200 |
11 |
219,000 |
222,000 |
21,400 |
9.5 |
339,000 |
342,000 |
35,300 |
10 |
482,000 |
486,000 |
56,800 |
11 |
222,000 |
225,000 |
21,700 |
9.5 |
342,000 |
345,000 |
35,800 |
10 |
486,000 |
490,000 |
57,400 |
11 |
225,000 |
228,000 |
22,000 |
9.5 |
345,000 |
348,000 |
36,200 |
10 |
490,000 |
494,000 |
58,000 |
11 |
228,000 |
231,000 |
22,300 |
9.5 |
348,000 |
351,000 |
36,700 |
10 |
494,000 |
498,000 |
58,600 |
11 |
231,000 |
234,000 |
22,600 |
9.5 |
351,000 |
354,000 |
37,100 |
10 |
498,000 |
502,000 |
59,200 |
11 |
234,000 |
237,000 |
22,900 |
9.5 |
354,000 |
357,000 |
37,600 |
10 |
502,000 |
506,000 |
59,800 |
11 |
237,000 |
240,000 |
23,200 |
9.5 |
357,000 |
360,000 |
38,000 |
10 |
506,000 |
510,000 |
60,400 |
11 |
240,000 |
243,000 |
23,500 |
9.5 |
360,000 |
363,000 |
38,500 |
10 |
510,000 |
514,000 |
61,000 |
11 |
243,000 |
246,000 |
23,800 |
9.5 |
363,000 |
366,000 |
38,900 |
10 |
514,000 |
518,000 |
61,600 |
11 |
246,000 |
249,000 |
24,100 |
9.5 |
366,000 |
369,000 |
39,400 |
10 |
518,000 |
522,000 |
62,200 |
12 |
249,000 |
252,000 |
24,400 |
9.5 |
369,000 |
372,000 |
39,800 |
10 |
522,000 |
526,000 |
62,800 |
12 |
252,000 |
255,000 |
24,700 |
9.5 |
372,000 |
375,000 |
40,300 |
10 |
526,000 |
530,000 |
63,400 |
12 |
255,000 |
258,000 |
25,000 |
9.5 |
375,000 |
378,000 |
40,700 |
10 |
530,000 |
534,000 |
64,000 |
12 |
258,000 |
261,000 |
25,300 |
9.5 |
378,000 |
381,000 |
41,200 |
10 |
534,000 |
538,000 |
64,600 |
12 |
261,000 |
264,000 |
25,600 |
9.5 |
381,000 |
384,000 |
41,600 |
10 |
538,000 |
542,000 |
65,200 |
12 |
264,000 |
267,000 |
25,900 |
9.5 |
384,000 |
387,000 |
42,100 |
10 |
542,000 |
546,000 |
65,800 |
12 |
267,000 |
270,000 |
26,200 |
9.5 |
387,000 |
390,000 |
42,500 |
10 |
546,000 |
550,000 |
66,400 |
12 |
270,000 |
273,000 |
26,500 |
9.5 |
390,000 |
394,000 |
43,000 |
11 |
550,000 |
554,000 |
67,000 |
12 |
273,000 |
276,000 |
26,800 |
9.5 |
394,000 |
398,000 |
43,600 |
11 |
554,000 |
558,000 |
67,600 |
12 |
276,000 |
279,000 |
27,100 |
9.5 |
398,000 |
402,000 |
44,200 |
11 |
558,000 |
562,000 |
68,200 |
12 |
279,000 |
282,000 |
27,400 |
9.5 |
402,000 |
406,000 |
44,800 |
11 |
562,000 |
566,000 |
68,800 |
12 |
282,000 |
285,000 |
27,700 |
9.5 |
406,000 |
410,000 |
45,400 |
11 |
566,000 |
570,000 |
69,400 |
12 |
285,000 |
288,000 |
28,000 |
9.5 |
410,000 |
414,000 |
46,000 |
11 |
570,000 |
574,000 |
70,000 |
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 |
70,600 |
12 |
705,000 |
710,000 |
95,500 |
13 |
855,000 |
860,000 |
125,500 |
14 |
578,000 |
582,000 |
71,200 |
12 |
710,000 |
715,000 |
96,500 |
13 |
860,000 |
865,000 |
126,500 |
14 |
582,000 |
586,000 |
71,800 |
12 |
715,000 |
720,000 |
97,500 |
13 |
865,000 |
870,000 |
127,500 |
14 |
586,000 |
590,000 |
72,400 |
12 |
720,000 |
725,000 |
98,500 |
13 |
870,000 |
875,000 |
128,500 |
14 |
590,000 |
594,000 |
73,000 |
12 |
725,000 |
730,000 |
99,500 |
13 |
875,000 |
880,000 |
129,500 |
14 |
594,000 |
598,000 |
73,600 |
12 |
730,000 |
735,000 |
100,500 |
13 |
880,000 |
885,000 |
130,500 |
14 |
598,000 |
602,000 |
74,200 |
12 |
735,000 |
740,000 |
101,500 |
13 |
885,000 |
890,000 |
131,500 |
14 |
602,000 |
606,000 |
74,900 |
12 |
740,000 |
745,000 |
102,500 |
13 |
890,000 |
895,000 |
132,500 |
14 |
606,000 |
610,000 |
75,700 |
12 |
745,000 |
750,000 |
103,500 |
13 |
895,000 |
900,000 |
133,500 |
14 |
610,000 |
614,000 |
76,500 |
12 |
750,000 |
755,000 |
104,500 |
13 |
900,000 |
905,000 |
134,500 |
14 |
614,000 |
618,000 |
77,300 |
12 |
755,000 |
760,000 |
105,500 |
13 |
905,000 |
910,000 |
135,500 |
14 |
618,000 |
622,000 |
78,100 |
12 |
760,000 |
765,000 |
106,500 |
14 |
910,000 |
915,000 |
136,500 |
15 |
622,000 |
626,000 |
78,900 |
12 |
765,000 |
770,000 |
107,500 |
14 |
915,000 |
920,000 |
137,500 |
15 |
626,000 |
630,000 |
79,700 |
12 |
770,000 |
775,000 |
108,500 |
14 |
920,000 |
925,000 |
138,500 |
15 |
630,000 |
634,000 |
80,500 |
12 |
775,000 |
780,000 |
109,500 |
14 |
925,000 |
930,000 |
139,500 |
15 |
634,000 |
638,000 |
81,300 |
12 |
780,000 |
785,000 |
110,500 |
14 |
930,000 |
935,000 |
140,500 |
15 |
638,000 |
642,000 |
82,100 |
12 |
785,000 |
790,000 |
111,500 |
14 |
935,000 |
940,000 |
141,500 |
15 |
642,000 |
646,000 |
82,900 |
12 |
790,000 |
795,000 |
112,500 |
14 |
940,000 |
945,000 |
142,500 |
15 |
646,000 |
650,000 |
83,700 |
12 |
795,000 |
800,000 |
113,500 |
14 |
945,000 |
950,000 |
143,500 |
15 |
650,000 |
655,000 |
84,500 |
13 |
800,000 |
805,000 |
114,500 |
14 |
950,000 |
955,000 |
144,500 |
15 |
655,000 |
660,000 |
85,500 |
13 |
805,000 |
810,000 |
115,500 |
14 |
955,000 |
960,000 |
145,500 |
15 |
660,000 |
665,000 |
86,500 |
13 |
810,000 |
815,000 |
116,500 |
14 |
960,000 |
965,000 |
146,500 |
15 |
665,000 |
670,000 |
87,500 |
13 |
815,000 |
820,000 |
117,500 |
14 |
965,000 |
970,000 |
147,500 |
15 |
670,000 |
675,000 |
88,500 |
13 |
820,000 |
825,000 |
118,500 |
14 |
970,000 |
975,000 |
148,500 |
15 |
675,000 |
680,000 |
89,500 |
13 |
825,000 |
830,000 |
119,500 |
14 |
975,000 |
980,000 |
149,500 |
15 |
680,000 |
685,000 |
90,500 |
13 |
830,000 |
835,000 |
120,500 |
14 |
980,000 |
985,000 |
150,500 |
15 |
685,000 |
690,000 |
91,500 |
13 |
835,000 |
840,000 |
121,500 |
14 |
985,000 |
990,000 |
151,500 |
15 |
690,000 |
695,000 |
92,500 |
13 |
840,000 |
845,000 |
122,500 |
14 |
990,000 |
995,000 |
152,500 |
15 |
695,000 |
700,000 |
93,500 |
13 |
845,000 |
850,000 |
123,500 |
14 |
995,000 |
1,000,000 |
153,500 |
15 |
700,000 |
705,000 |
94,500 |
13 |
850,000 |
855,000 |
124,500 |
14 |
1,000,000円 |
154,500 |
15 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
2,000円未満 |
0 |
41,000 |
42,000 |
3,800 |
97,000 |
99,000 |
9,200 |
|
2,000 |
3,000 |
100 |
42,000 |
43,000 |
3,900 |
99,000 |
101,000 |
9,400 |
3,000 |
4,000 |
200 |
43,000 |
44,000 |
4,000 |
101,000 |
103,000 |
9,500 |
4,000 |
5,000 |
300 |
44,000 |
45,000 |
4,100 |
103,000 |
105,000 |
9,700 |
5,000 |
6,000 |
400 |
45,000 |
46,000 |
4,200 |
105,000 |
107,000 |
9,900 |
6,000 |
7,000 |
500 |
46,000 |
47,000 |
4,300 |
107,000 |
109,000 |
10,100 |
7,000 |
8,000 |
600 |
47,000 |
48,000 |
4,400 |
109,000 |
111,000 |
10,300 |
8,000 |
9,000 |
700 |
48,000 |
49,000 |
4,500 |
111,000 |
113,000 |
10,500 |
9,000 |
10,000 |
800 |
49,000 |
50,000 |
4,600 |
113,000 |
115,000 |
10,700 |
10,000 |
11,000 |
900 |
50,000 |
51,000 |
4,700 |
115,000 |
117,000 |
10,900 |
11,000 |
12,000 |
1,000 |
51,000 |
52,000 |
4,800 |
117,000 |
119,000 |
11,100 |
12,000 |
13,000 |
1,100 |
52,000 |
53,000 |
4,900 |
119,000 |
121,000 |
11,300 |
13,000 |
14,000 |
1,200 |
53,000 |
54,000 |
5,000 |
121,000 |
123,000 |
11,400 |
14,000 |
15,000 |
1,300 |
54,000 |
55,000 |
5,100 |
123,000 |
125,000 |
11,600 |
15,000 |
16,000 |
1,400 |
55,000 |
56,000 |
5,200 |
125,000 |
127,000 |
11,800 |
16,000 |
17,000 |
1,500 |
56,000 |
57,000 |
5,300 |
127,000 |
129,000 |
12,000 |
17,000 |
18,000 |
1,600 |
57,000 |
58,000 |
5,400 |
129,000 |
131,000 |
12,200 |
18,000 |
19,000 |
1,700 |
58,000 |
59,000 |
5,500 |
131,000 |
133,000 |
12,400 |
19,000 |
20,000 |
1,800 |
59,000 |
60,000 |
5,600 |
133,000 |
135,000 |
12,600 |
20,000 |
21,000 |
1,900 |
60,000 |
61,000 |
5,700 |
135,000 |
137,000 |
12,800 |
21,000 |
22,000 |
1,900 |
61,000 |
62,000 |
5,700 |
137,000 |
139,000 |
13,000 |
22,000 |
23,000 |
2,000 |
62,000 |
63,000 |
5,800 |
139,000 |
141,000 |
13,200 |
23,000 |
24,000 |
2,100 |
63,000 |
64,000 |
5,900 |
141,000 |
143,000 |
13,300 |
24,000 |
25,000 |
2,200 |
64,000 |
65,000 |
6,000 |
143,000 |
145,000 |
13,500 |
25,000 |
26,000 |
2,300 |
65,000 |
67,000 |
6,100 |
145,000 |
147,000 |
13,700 |
26,000 |
27,000 |
2,400 |
67,000 |
69,000 |
6,300 |
147,000 |
149,000 |
13,900 |
27,000 |
28,000 |
2,500 |
69,000 |
71,000 |
6,500 |
149,000 |
151,000 |
14,100 |
28,000 |
29,000 |
2,600 |
71,000 |
73,000 |
6,700 |
151,000 |
153,000 |
14,300 |
29,000 |
30,000 |
2,700 |
73,000 |
75,000 |
6,900 |
153,000 |
155,000 |
14,500 |
30,000 |
31,000 |
2,800 |
75,000 |
77,000 |
7,100 |
155,000 |
157,000 |
14,700 |
31,000 |
32,000 |
2,900 |
77,000 |
79,000 |
7,300 |
157,000 |
159,000 |
14,900 |
32,000 |
33,000 |
3,000 |
79,000 |
81,000 |
7,500 |
159,000 |
161,000 |
15,100 |
33,000 |
34,000 |
3,100 |
81,000 |
83,000 |
7,600 |
161,000 |
163,000 |
15,200 |
34,000 |
35,000 |
3,200 |
83,000 |
85,000 |
7,800 |
163,000 |
165,000 |
15,400 |
35,000 |
36,000 |
3,300 |
85,000 |
87,000 |
8,000 |
165,000 |
167,000 |
15,600 |
36,000 |
37,000 |
3,400 |
87,000 |
89,000 |
8,200 |
167,000 |
169,000 |
15,800 |
37,000 |
38,000 |
3,500 |
89,000 |
91,000 |
8,400 |
169,000 |
171,000 |
16,000 |
38,000 |
39,000 |
3,600 |
91,000 |
93,000 |
8,600 |
171,000 |
173,000 |
16,200 |
39,000 |
40,000 |
3,700 |
93,000 |
95,000 |
8,800 |
173,000 |
175,000 |
16,400 |
40,000 |
41,000 |
3,800 |
95,000 |
97,000 |
9,000 |
175,000 |
177,000 |
16,600 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
177,000 |
179,000 |
16,800 |
288,000 |
291,000 |
27,300 |
414,000 |
418,000 |
39,300 |
179,000 |
181,000 |
17,000 |
291,000 |
294,000 |
27,600 |
418,000 |
422,000 |
39,700 |
181,000 |
183,000 |
17,100 |
294,000 |
297,000 |
27,900 |
422,000 |
426,000 |
40,000 |
183,000 |
185,000 |
17,300 |
297,000 |
300,000 |
28,200 |
426,000 |
430,000 |
40,400 |
185,000 |
187,000 |
17,500 |
300,000 |
303,000 |
28,500 |
430,000 |
434,000 |
40,800 |
187,000 |
189,000 |
17,700 |
303,000 |
306,000 |
28,700 |
434,000 |
438,000 |
41,200 |
189,000 |
191,000 |
17,900 |
306,000 |
309,000 |
29,000 |
438,000 |
442,000 |
41,600 |
191,000 |
193,000 |
18,100 |
309,000 |
312,000 |
29,300 |
442,000 |
446,000 |
41,900 |
193,000 |
195,000 |
18,300 |
312,000 |
315,000 |
29,600 |
446,000 |
450,000 |
42,300 |
195,000 |
198,000 |
18,500 |
315,000 |
318,000 |
29,900 |
450,000 |
454,000 |
42,700 |
198,000 |
201,000 |
18,800 |
318,000 |
321,000 |
30,200 |
454,000 |
458,000 |
43,100 |
201,000 |
204,000 |
19,000 |
321,000 |
324,000 |
30,400 |
458,000 |
462,000 |
43,500 |
204,000 |
207,000 |
19,300 |
324,000 |
327,000 |
30,700 |
462,000 |
466,000 |
43,800 |
207,000 |
210,000 |
19,600 |
327,000 |
330,000 |
31,000 |
466,000 |
470,000 |
44,200 |
210,000 |
213,000 |
19,900 |
330,000 |
333,000 |
31,300 |
470,000 |
474,000 |
44,600 |
213,000 |
216,000 |
20,200 |
333,000 |
336,000 |
31,600 |
474,000 |
478,000 |
45,000 |
216,000 |
219,000 |
20,500 |
336,000 |
339,000 |
31,900 |
478,000 |
482,000 |
45,400 |
219,000 |
222,000 |
20,800 |
339,000 |
342,000 |
32,200 |
482,000 |
486,000 |
45,700 |
222,000 |
225,000 |
21,000 |
342,000 |
345,000 |
32,400 |
486,000 |
490,000 |
46,100 |
225,000 |
228,000 |
21,300 |
345,000 |
348,000 |
32,700 |
490,000 |
494,000 |
46,500 |
228,000 |
231,000 |
21,600 |
348,000 |
351,000 |
33,000 |
494,000 |
498,000 |
46,900 |
231,000 |
234,000 |
21,900 |
351,000 |
354,000 |
33,300 |
498,000 |
502,000 |
47,300 |
234,000 |
237,000 |
22,200 |
354,000 |
357,000 |
33,600 |
502,000 |
506,000 |
47,700 |
237,000 |
240,000 |
22,500 |
357,000 |
360,000 |
33,900 |
506,000 |
510,000 |
48,100 |
240,000 |
243,000 |
22,800 |
360,000 |
363,000 |
34,200 |
510,000 |
514,000 |
48,500 |
243,000 |
246,000 |
23,000 |
363,000 |
366,000 |
34,400 |
514,000 |
518,000 |
48,900 |
246,000 |
249,000 |
23,300 |
366,000 |
369,000 |
34,700 |
518,000 |
522,000 |
49,300 |
249,000 |
252,000 |
23,600 |
369,000 |
372,000 |
35,000 |
522,000 |
526,000 |
49,700 |
252,000 |
255,000 |
23,900 |
372,000 |
375,000 |
35,300 |
526,000 |
530,000 |
50,100 |
255,000 |
258,000 |
24,200 |
375,000 |
378,000 |
35,600 |
530,000 |
534,000 |
50,500 |
258,000 |
261,000 |
24,500 |
378,000 |
381,000 |
35,900 |
534,000 |
538,000 |
50,900 |
261,000 |
264,000 |
24,700 |
381,000 |
384,000 |
36,100 |
538,000 |
542,000 |
51,300 |
264,000 |
267,000 |
25,000 |
384,000 |
387,000 |
36,400 |
542,000 |
546,000 |
51,700 |
267,000 |
270,000 |
25,300 |
387,000 |
390,000 |
36,700 |
546,000 |
550,000 |
52,100 |
270,000 |
273,000 |
25,600 |
390,000 |
394,000 |
37,000 |
550,000 |
554,000 |
52,500 |
273,000 |
276,000 |
25,900 |
394,000 |
398,000 |
37,400 |
554,000 |
558,000 |
52,900 |
276,000 |
279,000 |
26,200 |
398,000 |
402,000 |
37,800 |
558,000 |
562,000 |
53,300 |
279,000 |
282,000 |
26,500 |
402,000 |
406,000 |
38,100 |
562,000 |
566,000 |
53,700 |
282,000 |
285,000 |
26,700 |
406,000 |
410,000 |
38,500 |
566,000 |
570,000 |
54,100 |
285,000 |
288,000 |
27,000 |
410,000 |
414,000 |
38,900 |
570,000 |
574,000 |
54,500 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
574,000 |
578,000 |
54,900 |
705,000 |
710,000 |
68,000 |
855,000 |
860,000 |
83,000 |
578,000 |
582,000 |
55,300 |
710,000 |
715,000 |
68,500 |
860,000 |
865,000 |
83,500 |
582,000 |
586,000 |
55,700 |
715,000 |
720,000 |
69,000 |
865,000 |
870,000 |
84,000 |
586,000 |
590,000 |
56,100 |
720,000 |
725,000 |
69,500 |
870,000 |
875,000 |
84,500 |
590,000 |
594,000 |
56,500 |
725,000 |
730,000 |
70,000 |
875,000 |
880,000 |
85,000 |
594,000 |
598,000 |
56,900 |
730,000 |
735,000 |
70,500 |
880,000 |
885,000 |
85,500 |
598,000 |
602,000 |
57,300 |
735,000 |
740,000 |
71,000 |
885,000 |
890,000 |
86,000 |
602,000 |
606,000 |
57,700 |
740,000 |
745,000 |
71,500 |
890,000 |
895,000 |
86,500 |
606,000 |
610,000 |
58,100 |
745,000 |
750,000 |
72,000 |
895,000 |
900,000 |
87,000 |
610,000 |
614,000 |
58,500 |
750,000 |
755,000 |
72,500 |
900,000 |
905,000 |
87,500 |
614,000 |
618,000 |
58,900 |
755,000 |
760,000 |
73,000 |
905,000 |
910,000 |
88,000 |
618,000 |
622,000 |
59,300 |
760,000 |
765,000 |
73,500 |
910,000 |
915,000 |
88,500 |
622,000 |
626,000 |
59,700 |
765,000 |
770,000 |
74,000 |
915,000 |
920,000 |
89,000 |
626,000 |
630,000 |
60,100 |
770,000 |
775,000 |
74,500 |
920,000 |
925,000 |
89,500 |
630,000 |
634,000 |
60,500 |
775,000 |
780,000 |
75,000 |
925,000 |
930,000 |
90,000 |
634,000 |
638,000 |
60,900 |
780,000 |
785,000 |
75,500 |
930,000 |
935,000 |
90,500 |
638,000 |
642,000 |
61,300 |
785,000 |
790,000 |
76,000 |
935,000 |
940,000 |
91,000 |
642,000 |
646,000 |
61,700 |
790,000 |
795,000 |
76,500 |
940,000 |
945,000 |
91,500 |
646,000 |
650,000 |
62,100 |
795,000 |
800,000 |
77,000 |
945,000 |
950,000 |
92,000 |
650,000 |
655,000 |
62,500 |
800,000 |
805,000 |
77,500 |
950,000 |
955,000 |
92,500 |
655,000 |
660,000 |
63,000 |
805,000 |
810,000 |
78,000 |
955,000 |
960,000 |
93,000 |
660,000 |
665,000 |
63,500 |
810,000 |
815,000 |
78,500 |
960,000 |
965,000 |
93,500 |
665,000 |
670,000 |
64,000 |
815,000 |
820,000 |
79,000 |
965,000 |
970,000 |
94,000 |
670,000 |
675,000 |
64,500 |
820,000 |
825,000 |
79,500 |
970,000 |
975,000 |
94,500 |
675,000 |
680,000 |
65,000 |
825,000 |
830,000 |
80,000 |
975,000 |
980,000 |
95,000 |
680,000 |
685,000 |
65,500 |
830,000 |
835,000 |
80,500 |
980,000 |
985,000 |
95,500 |
685,000 |
690,000 |
66,000 |
835,000 |
840,000 |
81,000 |
985,000 |
990,000 |
96,000 |
690,000 |
695,000 |
66,500 |
840,000 |
845,000 |
81,500 |
990,000 |
995,000 |
96,500 |
695,000 |
700,000 |
67,000 |
845,000 |
850,000 |
82,000 |
995,000 |
1,000,000 |
97,000 |
700,000 |
705,000 |
67,500 |
850,000 |
855,000 |
82,500 |
1,000,000円 |
97,500 |
その月の社会保険料控除後の給与等の金額 |
甲 |
乙 |
|||||||||
扶養親族等の数 | |||||||||||
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
|||
以上 |
未満 |
税額 |
税額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
26,500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7%に相当する金額 |
|
26,500 |
27,000 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,100 |
27,000 |
27,500 |
170 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,200 |
27,500 |
28,000 |
210 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,200 |
28,000 |
28,500 |
250 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,300 |
28,500 |
29,000 |
280 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,400 |
29,000 |
29,500 |
320 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,500 |
29,500 |
30,000 |
360 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,600 |
30,000 |
30,500 |
400 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,700 |
30,500 |
31,000 |
440 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,700 |
31,000 |
31,500 |
470 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,800 |
31,500 |
32,000 |
510 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,900 |
32,000 |
32,500 |
550 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,000 |
32,500 |
33,000 |
590 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,100 |
33,000 |
33,500 |
630 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,200 |
33,500 |
34,000 |
660 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,200 |
34,000 |
34,500 |
700 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,300 |
34,500 |
35,000 |
740 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,400 |
35,000 |
35,500 |
780 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,500 |
35,500 |
36,000 |
820 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,600 |
36,000 |
36,500 |
860 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,700 |
36,500 |
37,000 |
900 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,800 |
37,000 |
37,500 |
940 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,900 |
37,500 |
38,000 |
980 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,000 |
38,000 |
38,500 |
1,020 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,100 |
38,500 |
39,000 |
1,060 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,200 |
39,000 |
39,500 |
1,100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,300 |
39,500 |
40,000 |
1,140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,300 |
40,000 |
40,500 |
1,180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,400 |
40,500 |
41,000 |
1,220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,500 |
41,000 |
41,500 |
1,260 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,600 |
41,500 |
42,000 |
1,300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,800 |
42,000 |
42,500 |
1,340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,900 |
42,500 |
43,000 |
1,380 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,100 |
43,000 |
43,500 |
1,420 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,200 |
43,500 |
44,000 |
1,460 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,400 |
44,000 |
44,500 |
1,500 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,500 |
44,500 |
45,000 |
1,540 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,700 |
45,000 |
45,500 |
1,580 |
270 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,900 |
45,500 |
46,000 |
1,620 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,000 |
46,000 |
46,500 |
1,660 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,200 |
46,500 |
47,000 |
1,700 |
390 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,400 |
47,000 |
47,500 |
1,740 |
420 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,500 |
47,500 |
48,000 |
1,780 |
460 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,700 |
48,000 |
48,500 |
1,820 |
500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,900 |
48,500 |
49,000 |
1,860 |
540 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,000 |
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 |
49,000 |
49,500 |
1,900 |
580 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,200 |
49,500 |
50,000 |
1,940 |
610 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7,400 |
50,000 |
50,500 |
1,980 |
650 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8,000 |
50,500 |
51,000 |
2,020 |
690 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8,000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 |
51,000 |
51,500 |
2,060 |
730 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
51,500 |
52,000 |
2,100 |
770 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
|
52,000 |
53,000 |
2,160 |
820 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
|
53,000 |
54,000 |
2,240 |
900 |
270 |
0 |
0 |
0 |
0 |
0 |
0 |
|
54,000 |
55,000 |
2,320 |
980 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
|
55,000 |
56,000 |
2,400 |
1,060 |
420 |
0 |
0 |
0 |
0 |
0 |
0 |
|
56,000 |
57,000 |
2,490 |
1,140 |
490 |
0 |
0 |
0 |
0 |
0 |
0 |
|
57,000 |
58,000 |
2,610 |
1,220 |
570 |
0 |
0 |
0 |
0 |
0 |
0 |
|
58,000 |
59,000 |
2,730 |
1,300 |
650 |
0 |
0 |
0 |
0 |
0 |
0 |
|
59,000 |
60,000 |
2,850 |
1,380 |
720 |
0 |
0 |
0 |
0 |
0 |
0 |
|
60,000 |
61,000 |
2,970 |
1,460 |
800 |
160 |
0 |
0 |
0 |
0 |
0 |
|
61,000 |
62,000 |
3,090 |
1,540 |
880 |
240 |
0 |
0 |
0 |
0 |
0 |
|
62,000 |
63,000 |
3,210 |
1,620 |
960 |
320 |
0 |
0 |
0 |
0 |
0 |
|
63,000 |
64,000 |
3,330 |
1,700 |
1,040 |
390 |
0 |
0 |
0 |
0 |
0 |
|
64,000 |
65,000 |
3,450 |
1,780 |
1,120 |
470 |
0 |
0 |
0 |
0 |
0 |
|
65,000 |
66,000 |
3,570 |
1,860 |
1,200 |
540 |
0 |
0 |
0 |
0 |
0 |
|
66,000 |
67,000 |
3,690 |
1,940 |
1,280 |
620 |
0 |
0 |
0 |
0 |
0 |
|
67,000 |
68,000 |
3,810 |
2,020 |
1,360 |
700 |
0 |
0 |
0 |
0 |
0 |
|
68,000 |
69,000 |
3,930 |
2,100 |
1,440 |
770 |
140 |
0 |
0 |
0 |
0 |
|
69,000 |
70,000 |
4,050 |
2,180 |
1,520 |
850 |
220 |
0 |
0 |
0 |
0 |
|
70,000 |
71,000 |
4,170 |
2,260 |
1,600 |
930 |
290 |
0 |
0 |
0 |
0 |
|
71,000 |
72,000 |
4,290 |
2,340 |
1,680 |
1,010 |
370 |
0 |
0 |
0 |
0 |
|
72,000 |
73,000 |
4,410 |
2,420 |
1,760 |
1,090 |
440 |
0 |
0 |
0 |
0 |
|
73,000 |
74,000 |
4,530 |
2,530 |
1,840 |
1,170 |
520 |
0 |
0 |
0 |
0 |
|
74,000 |
75,000 |
4,650 |
2,650 |
1,920 |
1,250 |
600 |
0 |
0 |
0 |
0 |
|
75,000 |
76,000 |
4,780 |
2,780 |
2,000 |
1,340 |
680 |
0 |
0 |
0 |
0 |
|
76,000 |
77,000 |
4,910 |
2,910 |
2,090 |
1,430 |
760 |
130 |
0 |
0 |
0 |
|
77,000 |
78,000 |
5,050 |
3,050 |
2,180 |
1,520 |
850 |
210 |
0 |
0 |
0 |
|
78,000 |
79,000 |
5,180 |
3,180 |
2,270 |
1,610 |
940 |
300 |
0 |
0 |
0 |
|
79,000 |
80,000 |
5,320 |
3,320 |
2,360 |
1,700 |
1,030 |
380 |
0 |
0 |
0 |
|
80,000 |
81,000 |
5,450 |
3,450 |
2,450 |
1,790 |
1,120 |
470 |
0 |
0 |
0 |
|
81,000 |
82,000 |
5,590 |
3,590 |
2,590 |
1,880 |
1,210 |
560 |
0 |
0 |
0 |
|
82,000 |
83,000 |
5,720 |
3,720 |
2,720 |
1,970 |
1,300 |
640 |
0 |
0 |
0 |
|
83,000 |
84,000 |
5,860 |
3,860 |
2,860 |
2,060 |
1,390 |
730 |
0 |
0 |
0 |
|
84,000 |
85,000 |
5,990 |
3,990 |
2,990 |
2,150 |
1,480 |
810 |
180 |
0 |
0 |
|
85,000 |
86,000 |
6,130 |
4,130 |
3,130 |
2,240 |
1,570 |
900 |
260 |
0 |
0 |
|
86,000 |
87,000 |
6,280 |
4,260 |
3,260 |
2,330 |
1,660 |
990 |
350 |
0 |
0 |
|
87,000 |
88,000 |
6,460 |
4,400 |
3,400 |
2,420 |
1,750 |
1,080 |
440 |
0 |
0 |
|
88,000 |
89,000 |
6,640 |
4,530 |
3,530 |
2,530 |
1,840 |
1,170 |
520 |
0 |
0 |
|
89,000 |
90,000 |
6,820 |
4,670 |
3,670 |
2,670 |
1,930 |
1,260 |
610 |
0 |
0 |
|
90,000 |
91,000 |
7,000 |
4,800 |
3,800 |
2,800 |
2,020 |
1,350 |
690 |
0 |
0 |
|
91,000 |
92,000 |
7,180 |
4,940 |
3,940 |
2,940 |
2,110 |
1,440 |
780 |
140 |
0 |
|
92,000 |
93,000 |
7,370 |
5,080 |
4,080 |
3,080 |
2,210 |
1,540 |
870 |
240 |
0 |
|
93,000 |
94,000 |
7,570 |
5,230 |
4,230 |
3,230 |
2,310 |
1,640 |
970 |
330 |
0 |
|
94,000 |
95,000 |
7,770 |
5,380 |
4,380 |
3,380 |
2,410 |
1,740 |
1,070 |
430 |
0 |
|
95,000 |
96,000 |
7,970 |
5,530 |
4,530 |
3,530 |
2,530 |
1,840 |
1,170 |
520 |
0 |
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 |
|
96,000 |
97,000 |
8,170 |
5,680 |
4,680 |
3,680 |
2,680 |
1,940 |
1,270 |
620 |
0 |
|
97,000 |
98,000 |
8,370 |
5,830 |
4,830 |
3,830 |
2,830 |
2,040 |
1,370 |
710 |
0 |
|
98,000 |
99,000 |
8,570 |
5,980 |
4,980 |
3,980 |
2,980 |
2,140 |
1,470 |
810 |
170 |
|
99,000 |
100,000 |
8,770 |
6,130 |
5,130 |
4,130 |
3,130 |
2,240 |
1,570 |
910 |
270 |
|
100,000 |
101,000 |
8,970 |
6,310 |
5,280 |
4,280 |
3,280 |
2,340 |
1,670 |
1,010 |
360 |
30,900円 |
101,000 |
102,000 |
9,170 |
6,510 |
5,430 |
4,430 |
3,430 |
2,440 |
1,770 |
1,110 |
460 |
30,900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 |
102,000 |
104,000 |
9,470 |
6,810 |
5,660 |
4,660 |
3,660 |
2,660 |
1,920 |
1,260 |
600 |
|
104,000 |
106,000 |
9,870 |
7,210 |
5,960 |
4,960 |
3,960 |
2,960 |
2,120 |
1,460 |
790 |
|
106,000 |
108,000 |
10,270 |
7,610 |
6,270 |
5,260 |
4,260 |
3,260 |
2,320 |
1,660 |
990 |
|
108,000 |
110,000 |
10,670 |
8,010 |
6,670 |
5,560 |
4,560 |
3,560 |
2,560 |
1,860 |
1,190 |
|
110,000 |
112,000 |
11,070 |
8,410 |
7,070 |
5,860 |
4,860 |
3,860 |
2,860 |
2,060 |
1,390 |
|
112,000 |
114,000 |
11,470 |
8,810 |
7,470 |
6,160 |
5,160 |
4,160 |
3,160 |
2,260 |
1,590 |
|
114,000 |
116,000 |
11,870 |
9,210 |
7,870 |
6,540 |
5,460 |
4,460 |
3,460 |
2,460 |
1,790 |
|
116,000 |
118,000 |
12,270 |
9,610 |
8,270 |
6,940 |
5,760 |
4,760 |
3,760 |
2,760 |
1,990 |
|
118,000 |
120,000 |
12,670 |
10,010 |
8,670 |
7,340 |
6,060 |
5,060 |
4,060 |
3,060 |
2,190 |
|
120,000 |
122,000 |
13,120 |
10,410 |
9,070 |
7,740 |
6,410 |
5,360 |
4,360 |
3,360 |
2,390 |
|
122,000 |
124,000 |
13,620 |
10,810 |
9,470 |
8,140 |
6,810 |
5,660 |
4,660 |
3,660 |
2,660 |
|
124,000 |
126,000 |
14,120 |
11,210 |
9,870 |
8,540 |
7,210 |
5,960 |
4,960 |
3,960 |
2,960 |
|
126,000 |
128,000 |
14,620 |
11,610 |
10,270 |
8,940 |
7,610 |
6,270 |
5,260 |
4,260 |
3,260 |
|
128,000 |
130,000 |
15,120 |
12,010 |
10,670 |
9,340 |
8,010 |
6,670 |
5,560 |
4,560 |
3,560 |
|
130,000 |
132,000 |
15,620 |
12,410 |
11,070 |
9,740 |
8,410 |
7,070 |
5,860 |
4,860 |
3,860 |
|
132,000 |
134,000 |
16,120 |
12,810 |
11,470 |
10,140 |
8,810 |
7,470 |
6,160 |
5,160 |
4,160 |
|
134,000 |
136,000 |
16,620 |
13,290 |
11,870 |
10,540 |
9,210 |
7,870 |
6,540 |
5,460 |
4,460 |
|
136,000 |
138,000 |
17,120 |
13,790 |
12,270 |
10,940 |
9,610 |
8,270 |
6,940 |
5,760 |
4,760 |
|
138,000 |
140,000 |
17,620 |
14,290 |
12,670 |
11,340 |
10,010 |
8,670 |
7,340 |
6,060 |
5,060 |
|
140,000 |
142,000 |
18,120 |
14,790 |
13,120 |
11,740 |
10,410 |
9,070 |
7,740 |
6,410 |
5,360 |
|
142,000 |
144,000 |
18,620 |
15,290 |
13,620 |
12,140 |
10,810 |
9,470 |
8,140 |
6,810 |
5,660 |
|
144,000 |
146,000 |
19,120 |
15,790 |
14,120 |
12,540 |
11,210 |
9,870 |
8,540 |
7,210 |
5,960 |
|
146,000 |
148,000 |
19,620 |
16,290 |
14,620 |
12,960 |
11,610 |
10,270 |
8,940 |
7,610 |
6,270 |
|
148,000 |
150,000 |
20,120 |
16,790 |
15,120 |
13,460 |
12,010 |
10,670 |
9,340 |
8,010 |
6,670 |
|
150,000 |
152,000 |
20,620 |
17,290 |
15,620 |
13,960 |
12,410 |
11,070 |
9,740 |
8,410 |
7,070 |
58,400円 |
152,000 |
154,000 |
21,120 |
17,790 |
16,120 |
14,460 |
12,810 |
11,470 |
10,140 |
8,810 |
7,470 |
58,400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 |
21,620 |
18,290 |
16,620 |
14,960 |
13,290 |
11,870 |
10,540 |
9,210 |
7,870 |
|
156,000 |
158,000 |
22,120 |
18,790 |
17,120 |
15,460 |
13,790 |
12,270 |
10,940 |
9,610 |
8,270 |
|
158,000 |
160,000 |
22,620 |
19,290 |
17,620 |
15,960 |
14,290 |
12,670 |
11,340 |
10,010 |
8,670 |
|
160,000 |
162,000 |
23,120 |
19,790 |
18,120 |
16,460 |
14,790 |
13,120 |
11,740 |
10,410 |
9,070 |
|
162,000 |
164,000 |
23,690 |
20,290 |
18,620 |
16,960 |
15,290 |
13,620 |
12,140 |
10,810 |
9,470 |
|
164,000 |
166,000 |
24,290 |
20,790 |
19,120 |
17,460 |
15,790 |
14,120 |
12,540 |
11,210 |
9,870 |
|
166,000 |
168,000 |
24,890 |
21,290 |
19,620 |
17,960 |
16,290 |
14,620 |
12,960 |
11,610 |
10,270 |
|
168,000 |
170,000 |
25,490 |
21,790 |
20,120 |
18,460 |
16,790 |
15,120 |
13,460 |
12,010 |
10,670 |
|
170,000 |
172,000 |
26,090 |
22,290 |
20,620 |
18,960 |
17,290 |
15,620 |
13,960 |
12,410 |
11,070 |
|
172,000 |
174,000 |
26,690 |
22,790 |
21,120 |
19,460 |
17,790 |
16,120 |
14,460 |
12,810 |
11,470 |
|
174,000 |
176,000 |
27,290 |
23,290 |
21,620 |
19,960 |
18,290 |
16,620 |
14,960 |
13,290 |
11,870 |
|
176,000 |
178,000 |
27,890 |
23,890 |
22,120 |
20,460 |
18,790 |
17,120 |
15,460 |
13,790 |
12,270 |
|
178,000 |
180,000 |
28,490 |
24,490 |
22,620 |
20,960 |
19,290 |
17,620 |
15,960 |
14,290 |
12,670 |
|
180,000 |
182,000 |
29,090 |
25,090 |
23,120 |
21,460 |
19,790 |
18,120 |
16,460 |
14,790 |
13,120 |
|
182,000 |
184,000 |
29,690 |
25,690 |
23,690 |
21,960 |
20,290 |
18,620 |
16,960 |
15,290 |
13,620 |
|
184,000 |
186,000 |
30,290 |
26,290 |
24,290 |
22,460 |
20,790 |
19,120 |
17,460 |
15,790 |
14,120 |
|
186,000 |
188,000 |
30,890 |
26,890 |
24,890 |
22,960 |
21,290 |
19,620 |
17,960 |
16,290 |
14,620 |
|
188,000 |
190,000 |
31,490 |
27,490 |
25,490 |
23,490 |
21,790 |
20,120 |
18,460 |
16,790 |
15,120 |
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 |
|
190,000 |
192,000 |
32,090 |
28,090 |
26,090 |
24,090 |
22,290 |
20,620 |
18,960 |
17,290 |
15,620 |
|
192,000 |
194,000 |
32,690 |
28,690 |
26,690 |
24,690 |
22,790 |
21,120 |
19,460 |
17,790 |
16,120 |
|
194,000 |
196,000 |
33,290 |
29,290 |
27,290 |
25,290 |
23,290 |
21,620 |
19,960 |
18,290 |
16,620 |
|
196,000 |
198,000 |
33,890 |
29,890 |
27,890 |
25,890 |
23,890 |
22,120 |
20,460 |
18,790 |
17,120 |
|
198,000 |
200,000 |
34,490 |
30,490 |
28,490 |
26,490 |
24,490 |
22,620 |
20,960 |
19,290 |
17,620 |
|
200,000円 |
34,790 |
30,790 |
28,790 |
26,790 |
24,790 |
22,870 |
21,210 |
19,540 |
17,870 |
||
200,000円をこえ220,000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 |
|||
220,000円 |
40,790 |
36,790 |
34,790 |
32,790 |
30,790 |
28,870 |
27,210 |
25,540 |
23,870 |
||
220,000円をこえ290,000円に満たない金額 |
220,000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220,000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 |
|||
290,000円 |
65,290 |
61,290 |
59,290 |
57,290 |
55,290 |
53,370 |
51,710 |
50,040 |
48,370 |
||
290,000円をこえ370,000円に満たない金額 |
290,000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290,000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 |
|||
370,000円 |
97,290 |
93,290 |
91,290 |
89,290 |
87,290 |
85,370 |
83,710 |
82,040 |
80,370 |
||
370,000円をこえ540,000円に満たない金額 |
370,000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370,000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 |
||
540,000円 |
173,790 |
169,790 |
167,790 |
165,790 |
163,790 |
161,870 |
160,210 |
158,540 |
156,870 |
292,400 |
|
540,000円をこえ870,000円に満たない金額 |
540,000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540,000円をこえる金額の50%に相当する金額を加算した金額 |
292,400円に、その月の社会保険料控除後の給与等の金額のうち540,000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 |
|||
870,000円 |
338,790 |
334,790 |
332,790 |
330,790 |
328,790 |
326,870 |
325,210 |
323,540 |
321,870 |
||
870,000円をこえ1,700,000円に満たない金額 |
870,000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870,000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 |
795,290 |
791,290 |
789,290 |
787,290 |
785,290 |
783,370 |
781,710 |
780,040 |
778,370 |
||
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1,000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1,000円を、上の各欄によつて求めた税額から控除した金額 |
その月の社会保険料控除後の給与等の金額 |
扶養親族の数 |
||||||||
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
||
以上 |
未満 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
34,500円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
34,500 |
35,000 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
35,000 |
35,500 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
35,500 |
36,000 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
36,000 |
36,500 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
36,500 |
37,000 |
260 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
37,000 |
37,500 |
300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
37,500 |
38,000 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
38,000 |
38,500 |
370 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
38,500 |
39,000 |
410 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
39,000 |
39,500 |
450 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
39,500 |
40,000 |
490 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
40,000 |
40,500 |
530 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
40,500 |
41,000 |
560 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
41,000 |
41,500 |
600 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
41,500 |
42,000 |
640 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
42,000 |
42,500 |
680 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
42,500 |
43,000 |
720 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
43,000 |
43,500 |
750 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
43,500 |
44,000 |
790 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
44,000 |
44,500 |
830 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
44,500 |
45,000 |
870 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
45,000 |
45,500 |
910 |
270 |
0 |
0 |
0 |
0 |
0 |
0 |
45,500 |
46,000 |
950 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
46,000 |
46,500 |
990 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
46,500 |
47,000 |
1,030 |
390 |
0 |
0 |
0 |
0 |
0 |
0 |
47,000 |
47,500 |
1,070 |
420 |
0 |
0 |
0 |
0 |
0 |
0 |
47,500 |
48,000 |
1,110 |
460 |
0 |
0 |
0 |
0 |
0 |
0 |
48,000 |
48,500 |
1,150 |
500 |
0 |
0 |
0 |
0 |
0 |
0 |
48,500 |
49,000 |
1,190 |
540 |
0 |
0 |
0 |
0 |
0 |
0 |
49,000 |
49,500 |
1,230 |
580 |
0 |
0 |
0 |
0 |
0 |
0 |
49,500 |
50,000 |
1,270 |
610 |
0 |
0 |
0 |
0 |
0 |
0 |
50,000 |
50,500 |
1,310 |
650 |
0 |
0 |
0 |
0 |
0 |
0 |
50,500 |
51,000 |
1,350 |
690 |
0 |
0 |
0 |
0 |
0 |
0 |
51,000 |
51,500 |
1,390 |
730 |
0 |
0 |
0 |
0 |
0 |
0 |
51,500 |
52,000 |
1,430 |
770 |
130 |
0 |
0 |
0 |
0 |
0 |
52,000 |
53,000 |
1,490 |
820 |
190 |
0 |
0 |
0 |
0 |
0 |
53,000 |
54,000 |
1,570 |
900 |
270 |
0 |
0 |
0 |
0 |
0 |
54,000 |
55,000 |
1,650 |
980 |
340 |
0 |
0 |
0 |
0 |
0 |
55,000 |
56,000 |
1,730 |
1,060 |
420 |
0 |
0 |
0 |
0 |
0 |
56,000 |
57,000 |
1,810 |
1,140 |
490 |
0 |
0 |
0 |
0 |
0 |
57,000 |
58,000 |
1,890 |
1,220 |
570 |
0 |
0 |
0 |
0 |
0 |
58,000 |
59,000 |
1,970 |
1,300 |
650 |
0 |
0 |
0 |
0 |
0 |
59,000 |
60,000 |
2,050 |
1,380 |
720 |
0 |
0 |
0 |
0 |
0 |
60,000 |
61,000 |
2,130 |
1,460 |
800 |
160 |
0 |
0 |
0 |
0 |
61,000 |
62,000 |
2,210 |
1,540 |
880 |
240 |
0 |
0 |
0 |
0 |
62,000 |
63,000 |
2,290 |
1,620 |
960 |
320 |
0 |
0 |
0 |
0 |
63,000 |
64,000 |
2,370 |
1,700 |
1,040 |
390 |
0 |
0 |
0 |
0 |
64,000 |
65,000 |
2,450 |
1,780 |
1,120 |
470 |
0 |
0 |
0 |
0 |
65,000 |
66,000 |
2,570 |
1,860 |
1,200 |
540 |
0 |
0 |
0 |
0 |
66,000 |
67,000 |
2,690 |
1,940 |
1,280 |
620 |
0 |
0 |
0 |
0 |
その月の社会保険料控除後の給与等の金額 |
扶養親族の数 |
||||||||
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
||
以上 |
未満 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
67,000 |
68,000 |
2,810 |
2,020 |
1,360 |
700 |
0 |
0 |
0 |
0 |
68,000 |
69,000 |
2,930 |
2,100 |
1,440 |
770 |
140 |
0 |
0 |
0 |
69,000 |
70,000 |
3,050 |
2,180 |
1,520 |
850 |
220 |
0 |
0 |
0 |
70,000 |
71,000 |
3,170 |
2,260 |
1,600 |
930 |
290 |
0 |
0 |
0 |
71,000 |
72,000 |
3,290 |
2,340 |
1,680 |
1,010 |
370 |
0 |
0 |
0 |
72,000 |
73,000 |
3,410 |
2,420 |
1,760 |
1,090 |
440 |
0 |
0 |
0 |
73,000 |
74,000 |
3,530 |
2,530 |
1,840 |
1,170 |
520 |
0 |
0 |
0 |
74,000 |
75,000 |
3,650 |
2,650 |
1,920 |
1,250 |
600 |
0 |
0 |
0 |
75,000 |
76,000 |
3,780 |
2,780 |
2,000 |
1,340 |
680 |
0 |
0 |
0 |
76,000 |
77,000 |
3,910 |
2,910 |
2,090 |
1,430 |
760 |
130 |
0 |
0 |
77,000 |
78,000 |
4,050 |
3,050 |
2,180 |
1,520 |
850 |
210 |
0 |
0 |
78,000 |
79,000 |
4,180 |
3,180 |
2,270 |
1,610 |
940 |
300 |
0 |
0 |
79,000 |
80,000 |
4,320 |
3,320 |
2,360 |
1,700 |
1,030 |
380 |
0 |
0 |
80,000 |
81,000 |
4,450 |
3,450 |
2,450 |
1,790 |
1,120 |
470 |
0 |
0 |
81,000 |
82,000 |
4,590 |
3,590 |
2,590 |
1,880 |
1,210 |
560 |
0 |
0 |
82,000 |
83,000 |
4,720 |
3,720 |
2,720 |
1,970 |
1,300 |
640 |
0 |
0 |
83,000 |
84,000 |
4,860 |
3,860 |
2,860 |
2,060 |
1,390 |
730 |
0 |
0 |
84,000 |
85,000 |
4,990 |
3,990 |
2,990 |
2,150 |
1,480 |
810 |
180 |
0 |
85,000 |
86,000 |
5,130 |
4,130 |
3,130 |
2,240 |
1,570 |
900 |
260 |
0 |
86,000 |
87,000 |
5,260 |
4,260 |
3,260 |
2,330 |
1,660 |
990 |
350 |
0 |
87,000 |
88,000 |
5,400 |
4,400 |
3,400 |
2,420 |
1,750 |
1,080 |
440 |
0 |
88,000 |
89,000 |
5,530 |
4,530 |
3,530 |
2,530 |
1,840 |
1,170 |
520 |
0 |
89,000 |
90,000 |
5,670 |
4,670 |
3,670 |
2,670 |
1,930 |
1,260 |
610 |
0 |
90,000 |
91,000 |
5,800 |
4,800 |
3,800 |
2,800 |
2,020 |
1,350 |
690 |
0 |
91,000 |
92,000 |
5,940 |
4,940 |
3,940 |
2,940 |
2,110 |
1,440 |
780 |
140 |
92,000 |
93,000 |
6,080 |
5,080 |
4,080 |
3,080 |
2,210 |
1,540 |
870 |
240 |
93,000 |
94,000 |
6,240 |
5,230 |
4,230 |
3,230 |
2,310 |
1,640 |
970 |
330 |
94,000 |
95,000 |
6,440 |
5,380 |
4,380 |
3,380 |
2,410 |
1,740 |
1,070 |
430 |
95,000 |
96,000 |
6,640 |
5,530 |
4,530 |
3,530 |
2,530 |
1,840 |
1,170 |
520 |
96,000 |
97,000 |
6,840 |
5,680 |
4,680 |
3,680 |
2,680 |
1,940 |
1,270 |
620 |
97,000 |
98,000 |
7,040 |
5,830 |
4,830 |
3,830 |
2,830 |
2,040 |
1,370 |
710 |
98,000 |
99,000 |
7,240 |
5,980 |
4,980 |
3,980 |
2,980 |
2,140 |
1,470 |
810 |
99,000 |
100,000 |
7,440 |
6,130 |
5,130 |
4,130 |
3,130 |
2,240 |
1,570 |
910 |
100,000 |
101,000 |
7,640 |
6,310 |
5,280 |
4,280 |
3,280 |
2,340 |
1,670 |
1,010 |
101,000 |
102,000 |
7,840 |
6,510 |
5,430 |
4,430 |
3,430 |
2,440 |
1,770 |
1,110 |
102,000 |
104,000 |
8,140 |
6,810 |
5,660 |
4,660 |
3,660 |
2,660 |
1,920 |
1,260 |
104,000 |
106,000 |
8,540 |
7,210 |
5,960 |
4,960 |
3,960 |
2,960 |
2,120 |
1,460 |
106,000 |
108,000 |
8,940 |
7,610 |
6,270 |
5,260 |
4,260 |
3,260 |
2,320 |
1,660 |
108,000 |
110,000 |
9,340 |
8,010 |
6,670 |
5,560 |
4,560 |
3,560 |
2,560 |
1,860 |
110,000 |
112,000 |
9,740 |
8,410 |
7,070 |
5,860 |
4,860 |
3,860 |
2,860 |
2,060 |
112,000 |
114,000 |
10,140 |
8,810 |
7,470 |
6,160 |
5,160 |
4,160 |
3,160 |
2,260 |
114,000 |
116,000 |
10,540 |
9,210 |
7,870 |
6,540 |
5,460 |
4,460 |
3,460 |
2,460 |
116,000 |
118,000 |
10,940 |
9,610 |
8,270 |
6,940 |
5,760 |
4,760 |
3,760 |
2,760 |
118,000 |
120,000 |
11,340 |
10,010 |
8,670 |
7,340 |
6,060 |
5,060 |
4,060 |
3,060 |
120,000 |
122,000 |
11,740 |
10,410 |
9,070 |
7,740 |
6,410 |
5,360 |
4,360 |
3,360 |
122,000 |
124,000 |
12,140 |
10,810 |
9,470 |
8,140 |
6,810 |
5,660 |
4,660 |
3,660 |
124,000 |
126,000 |
12,540 |
11,210 |
9,870 |
8,540 |
7,210 |
5,960 |
4,960 |
3,960 |
126,000 |
128,000 |
12,960 |
11,610 |
10,270 |
8,940 |
7,610 |
6,270 |
5,260 |
4,260 |
128,000 |
130,000 |
13,460 |
12,010 |
10,670 |
9,340 |
8,010 |
6,670 |
5,560 |
4,560 |
130,000 |
132,000 |
13,960 |
12,410 |
11,070 |
9,740 |
8,410 |
7,070 |
5,860 |
4,860 |
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 |
132,000 |
134,000 |
14,460 |
12,810 |
11,470 |
10,140 |
8,810 |
7,470 |
6,160 |
5,160 |
134,000 |
136,000 |
14,960 |
13,290 |
11,870 |
10,540 |
9,210 |
7,870 |
6,540 |
5,460 |
136,000 |
138,000 |
15,460 |
13,790 |
12,270 |
10,940 |
9,610 |
8,270 |
6,940 |
5,760 |
138,000 |
140,000 |
15,960 |
14,290 |
12,670 |
11,340 |
10,010 |
8,670 |
7,340 |
6,060 |
140,000 |
142,000 |
16,460 |
14,790 |
13,120 |
11,740 |
10,410 |
9,070 |
7,740 |
6,410 |
142,000 |
144,000 |
16,960 |
15,290 |
13,620 |
12,140 |
10,810 |
9,470 |
8,140 |
6,810 |
144,000 |
146,000 |
17,460 |
15,790 |
14,120 |
12,540 |
11,210 |
9,870 |
8,540 |
7,210 |
146,000 |
148,000 |
17,960 |
16,290 |
14,620 |
12,960 |
11,610 |
10,270 |
8,940 |
7,610 |
148,000 |
150,000 |
18,460 |
16,790 |
15,120 |
13,460 |
12,010 |
10,670 |
9,340 |
8,010 |
150,000 |
152,000 |
18,960 |
17,290 |
15,620 |
13,960 |
12,410 |
11,070 |
9,740 |
8,410 |
152,000 |
154,000 |
19,460 |
17,790 |
16,120 |
14,460 |
12,810 |
11,470 |
10,140 |
8,810 |
154,000 |
156,000 |
19,960 |
18,290 |
16,620 |
14,960 |
13,290 |
11,870 |
10,540 |
9,210 |
156,000 |
158,000 |
20,460 |
18,790 |
17,120 |
15,460 |
13,790 |
12,270 |
10,940 |
9,610 |
158,000 |
160,000 |
20,960 |
19,290 |
17,620 |
15,960 |
14,290 |
12,670 |
11,340 |
10,010 |
160,000 |
162,000 |
21,460 |
19,790 |
18,120 |
16,460 |
14,790 |
13,120 |
11,740 |
10,410 |
162,000 |
164,000 |
21,960 |
20,290 |
18,620 |
16,960 |
15,290 |
13,620 |
12,140 |
10,810 |
164,000 |
166,000 |
22,460 |
20,790 |
19,120 |
17,460 |
15,790 |
14,120 |
12,540 |
11,210 |
166,000 |
168,000 |
22,960 |
21,290 |
19,620 |
17,960 |
16,290 |
14,620 |
12,960 |
11,610 |
168,000 |
170,000 |
23,490 |
21,790 |
20,120 |
18,460 |
16,790 |
15,120 |
13,460 |
12,010 |
170,000 |
172,000 |
24,090 |
22,290 |
20,620 |
18,960 |
17,290 |
15,620 |
13,960 |
12,410 |
172,000 |
174,000 |
24,690 |
22,790 |
21,120 |
19,460 |
17,790 |
16,120 |
14,460 |
12,810 |
174,000 |
176,000 |
25,290 |
23,290 |
21,620 |
19,960 |
18,290 |
16,620 |
14,960 |
13,290 |
176,000 |
178,000 |
25,890 |
23,890 |
22,120 |
20,460 |
18,790 |
17,120 |
15,460 |
13,790 |
178,000 |
180,000 |
26,490 |
24,490 |
22,620 |
20,960 |
19,290 |
17,620 |
15,960 |
14,290 |
180,000 |
182,000 |
27,090 |
25,090 |
23,120 |
21,460 |
19,790 |
18,120 |
16,460 |
14,790 |
182,000 |
184,000 |
27,690 |
25,690 |
23,690 |
21,960 |
20,290 |
18,620 |
16,960 |
15,290 |
184,000 |
186,000 |
28,290 |
26,290 |
24,290 |
22,460 |
20,790 |
19,120 |
17,460 |
15,790 |
186,000 |
188,000 |
28,890 |
26,890 |
24,890 |
22,960 |
21,290 |
19,620 |
17,960 |
16,290 |
188,000 |
190,000 |
29,490 |
27,490 |
25,490 |
23,490 |
21,790 |
20,120 |
18,460 |
16,790 |
190,000 |
192,000 |
30,090 |
28,090 |
26,090 |
24,090 |
22,290 |
20,620 |
18,960 |
17,290 |
192,000 |
194,000 |
30,690 |
28,690 |
26,690 |
24,690 |
22,790 |
21,120 |
19,460 |
17,790 |
194,000 |
196,000 |
31,290 |
29,290 |
27,290 |
25,290 |
23,290 |
21,620 |
19,960 |
18,290 |
196,000 |
198,000 |
31,890 |
29,890 |
27,890 |
25,890 |
23,890 |
22,120 |
20,460 |
18,790 |
198,000 |
200,000 |
32,490 |
30,490 |
28,490 |
26,490 |
24,490 |
22,620 |
20,960 |
19,290 |
200,000円 |
32,790 |
30,790 |
28,790 |
26,790 |
24,790 |
22,870 |
21,210 |
19,540 |
|
200,000円をこえ220,000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 |
||
220,000円 |
38,790 |
36,790 |
34,790 |
32,790 |
30,790 |
28,870 |
27,210 |
25,540 |
|
220,000円をこえ290,000円に満たない金額 |
220,000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220,000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 |
||
290,000円 |
63,290 |
61,290 |
59,290 |
57,290 |
55,290 |
53,370 |
51,710 |
50,040 |
|
290,000円をこえ370,000円に満たない金額 |
290,000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290,000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 |
||
370,000円 |
95,290 |
93,290 |
91,290 |
89,290 |
87,290 |
85,370 |
83,710 |
82,040 |
|
370,000円をこえ540,000円に満たない金額 |
370,000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370,000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 |
||
540,000円 |
171,790 |
169,790 |
167,790 |
165,790 |
163,790 |
161,870 |
160,210 |
158,540 |
|
540,000円をこえ870,000円に満たない金額 |
540,000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540,000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 |
||
870,000円 |
336,790 |
334,790 |
332,790 |
330,790 |
328,790 |
326,870 |
325,210 |
323,540 |
|
870,000円をこえ1,700,000円に満たない金額 |
870,000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870,000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 |
793,290 |
791,290 |
789,290 |
787,290 |
785,290 |
783,370 |
781,710 |
780,040 |
|
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1,000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 |
880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7%に相当する金額 |
0 |
|
880 |
900 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
70 |
0 |
900 |
920 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
70 |
0 |
920 |
940 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
70 |
0 |
940 |
960 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
80 |
0 |
960 |
980 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
80 |
0 |
980 |
1,000 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
90 |
0 |
1,000 |
1,020 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
90 |
0 |
1,020 |
1,040 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
90 |
0 |
1,040 |
1,060 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
1,060 |
1,080 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
1,080 |
1,100 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
1,100 |
1,120 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
110 |
0 |
1,120 |
1,140 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
110 |
0 |
1,140 |
1,160 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
110 |
0 |
1,160 |
1,180 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
1,180 |
1,200 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
1,200 |
1,220 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
1,220 |
1,240 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
130 |
0 |
1,240 |
1,260 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
130 |
0 |
1,260 |
1,280 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
130 |
0 |
1,280 |
1,300 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
140 |
0 |
1,300 |
1,320 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
140 |
0 |
1,320 |
1,340 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
150 |
0 |
1,340 |
1,360 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
150 |
0 |
1,360 |
1,380 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
150 |
0 |
1,380 |
1,400 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
160 |
0 |
1,400 |
1,420 |
45 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
160 |
0 |
1,420 |
1,440 |
45 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
170 |
0 |
1,440 |
1,460 |
45 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
180 |
0 |
1,460 |
1,480 |
50 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
180 |
0 |
1,480 |
1,500 |
50 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
190 |
0 |
1,500 |
1,550 |
55 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
200 |
0 |
1,550 |
1,600 |
55 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
210 |
0 |
1,600 |
1,650 |
60 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
230 |
0 |
1,650 |
1,700 |
65 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
250 |
0 |
1,700 |
1,750 |
70 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
280 |
0 |
1,750 |
1,800 |
75 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
280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 |
75 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
1,850 |
1,900 |
80 |
35 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
1,900 |
1,950 |
85 |
40 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
1,950 |
2,000 |
90 |
45 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,000 |
2,050 |
100 |
50 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,050 |
2,100 |
105 |
50 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,100 |
2,150 |
110 |
55 |
35 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,150 |
2,200 |
115 |
60 |
40 |
15 |
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 |
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 |
|
2,200 |
2,250 |
120 |
65 |
40 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,250 |
2,300 |
130 |
70 |
45 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
|
2,300 |
2,350 |
135 |
70 |
50 |
30 |
5 |
0 |
0 |
0 |
0 |
0 |
|
2,350 |
2,400 |
140 |
75 |
55 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
|
2,400 |
2,450 |
145 |
80 |
60 |
35 |
15 |
0 |
0 |
0 |
0 |
0 |
|
2,450 |
2,500 |
150 |
85 |
60 |
40 |
20 |
0 |
0 |
0 |
0 |
0 |
|
2,500 |
2,550 |
160 |
90 |
65 |
45 |
20 |
0 |
0 |
0 |
0 |
0 |
|
2,550 |
2,600 |
165 |
100 |
70 |
50 |
25 |
5 |
0 |
0 |
0 |
0 |
|
2,600 |
2,650 |
170 |
105 |
75 |
55 |
30 |
10 |
0 |
0 |
0 |
0 |
|
2,650 |
2,700 |
180 |
110 |
80 |
60 |
35 |
15 |
0 |
0 |
0 |
0 |
|
2,700 |
2,750 |
185 |
120 |
85 |
60 |
40 |
20 |
0 |
0 |
0 |
3 |
|
2,750 |
2,800 |
195 |
125 |
90 |
65 |
45 |
25 |
0 |
0 |
0 |
7 |
|
2,800 |
2,850 |
200 |
135 |
100 |
70 |
50 |
25 |
5 |
0 |
0 |
10 |
|
2,850 |
2,900 |
205 |
140 |
105 |
75 |
55 |
30 |
10 |
0 |
0 |
14 |
|
2,900 |
2,950 |
215 |
145 |
115 |
80 |
60 |
35 |
15 |
0 |
0 |
18 |
|
2,950 |
3,000 |
225 |
155 |
120 |
85 |
60 |
40 |
20 |
0 |
0 |
22 |
|
3,000 |
3,050 |
235 |
160 |
125 |
95 |
65 |
45 |
25 |
0 |
0 |
26 |
|
3,050 |
3,100 |
245 |
165 |
135 |
100 |
70 |
50 |
25 |
5 |
0 |
29 |
|
3,100 |
3,150 |
255 |
175 |
140 |
105 |
75 |
55 |
30 |
10 |
0 |
33 |
|
3,150 |
3,200 |
265 |
180 |
150 |
115 |
80 |
60 |
35 |
15 |
0 |
37 |
|
3,200 |
3,250 |
275 |
190 |
155 |
120 |
90 |
65 |
40 |
20 |
0 |
41 |
|
3,250 |
3,300 |
285 |
195 |
165 |
130 |
95 |
70 |
45 |
25 |
5 |
45 |
|
3,300 |
3,400 |
300 |
210 |
175 |
140 |
105 |
75 |
55 |
30 |
10 |
49 |
|
3,400 |
3,500 |
320 |
230 |
190 |
155 |
120 |
90 |
65 |
40 |
20 |
1,060円 |
57 |
3,500 |
3,600 |
340 |
250 |
205 |
170 |
135 |
105 |
75 |
50 |
30 |
1,060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 |
66 |
3,600 |
3,700 |
360 |
270 |
225 |
185 |
150 |
120 |
85 |
60 |
40 |
75 |
|
3,700 |
3,800 |
380 |
290 |
245 |
200 |
165 |
135 |
100 |
70 |
50 |
84 |
|
3,800 |
3,900 |
400 |
310 |
265 |
220 |
180 |
150 |
115 |
80 |
60 |
93 |
|
3,900 |
4,000 |
420 |
330 |
285 |
240 |
195 |
165 |
130 |
95 |
70 |
102 |
|
4,000 |
4,100 |
440 |
350 |
305 |
260 |
215 |
180 |
145 |
110 |
80 |
111 |
|
4,100 |
4,200 |
465 |
370 |
325 |
280 |
235 |
195 |
160 |
125 |
95 |
124 |
|
4,200 |
4,300 |
490 |
390 |
345 |
300 |
255 |
210 |
175 |
140 |
110 |
138 |
|
4,300 |
4,400 |
515 |
410 |
365 |
320 |
275 |
230 |
190 |
155 |
125 |
153 |
|
4,400 |
4,500 |
540 |
430 |
385 |
340 |
295 |
250 |
205 |
170 |
140 |
168 |
|
4,500 |
4,600 |
565 |
455 |
405 |
360 |
315 |
270 |
225 |
185 |
155 |
183 |
|
4,600 |
4,700 |
590 |
480 |
425 |
380 |
335 |
290 |
245 |
200 |
170 |
198 |
|
4,700 |
4,800 |
615 |
505 |
450 |
400 |
355 |
310 |
265 |
220 |
185 |
213 |
|
4,800 |
4,900 |
640 |
530 |
475 |
420 |
375 |
330 |
285 |
240 |
200 |
228 |
|
4,900 |
5,000 |
665 |
555 |
500 |
445 |
395 |
350 |
305 |
260 |
215 |
243 |
|
5,000 |
5,100 |
690 |
580 |
525 |
470 |
415 |
370 |
325 |
280 |
235 |
1,940円 |
258 |
5,100 |
5,200 |
715 |
605 |
550 |
495 |
435 |
390 |
345 |
300 |
255 |
1,940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 |
273 |
5,200 |
5,300 |
740 |
630 |
575 |
520 |
460 |
410 |
365 |
320 |
275 |
290 |
|
5,300 |
5,400 |
765 |
655 |
600 |
545 |
485 |
430 |
385 |
340 |
295 |
310 |
|
5,400 |
5,500 |
795 |
680 |
625 |
570 |
510 |
455 |
405 |
360 |
315 |
330 |
|
5,500 |
5,600 |
825 |
705 |
650 |
595 |
535 |
480 |
425 |
380 |
335 |
350 |
|
5,600 |
5,700 |
855 |
730 |
675 |
620 |
560 |
505 |
450 |
400 |
355 |
370 |
|
5,700 |
5,800 |
885 |
755 |
700 |
645 |
585 |
530 |
475 |
420 |
375 |
390 |
|
5,800 |
5,900 |
915 |
780 |
725 |
670 |
610 |
555 |
500 |
445 |
395 |
410 |
|
5,900 |
6,000 |
945 |
810 |
750 |
695 |
635 |
580 |
525 |
470 |
415 |
430 |
|
6,000 |
6,100 |
975 |
840 |
775 |
720 |
660 |
605 |
550 |
495 |
440 |
450 |
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 |
1,005 |
870 |
805 |
745 |
685 |
630 |
575 |
520 |
465 |
470 |
|
6,200 |
6,300 |
1,035 |
900 |
835 |
770 |
710 |
655 |
600 |
545 |
490 |
490 |
|
6,300 |
6,400 |
1,065 |
930 |
865 |
795 |
735 |
680 |
625 |
570 |
515 |
510 |
|
6,400 |
6,500 |
1,095 |
960 |
895 |
825 |
760 |
705 |
650 |
595 |
540 |
530 |
|
6,500円 |
1,110 |
975 |
910 |
840 |
775 |
720 |
665 |
605 |
550 |
550 |
||
6,500円をこえ7,500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 |
550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 |
||||
7,500円 |
1,410 |
1,275 |
1,210 |
1,140 |
1,075 |
1,020 |
965 |
905 |
850 |
|||
7,500円をこえ9,500円に満たない金額 |
7,500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7,500円をこえる金額の35%に相当する金額を加算した金額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
9,500円 |
2,110 |
1,975 |
1,910 |
1,840 |
1,775 |
1,720 |
1,665 |
1,605 |
1,550 |
1,300 |
||
9,500円をこえ12,500円に満たない金額 |
9,500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9,500円をこえる金額の40%に相当する金額を加算した金額 |
1,300円に、その日の社会保険料控除後の給与等の金額のうち9,500円をこえる金額の30%に相当する金額を加算した金額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||||
12,500円 |
3,310 |
3,175 |
3,110 |
3,040 |
2,975 |
2,920 |
2,865 |
2,805 |
2,750 |
|||
12,500円をこえ18,000円に満たない金額 |
12,500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12,500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 |
|||
18,000円 |
5,785 |
5,650 |
5,585 |
5,515 |
5,450 |
5,395 |
5,340 |
5,280 |
5,225 |
9,740 |
||
18,000円をこえ29,000円に満たない金額 |
18,000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18,000円をこえる金額の50%に相当する金額を加算した金額 |
9,740円に、その日の社会保険料控除後の給与等の金額のうち18,000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 |
||||
29,000円 |
11,285 |
11,150 |
11,085 |
11,015 |
10,950 |
10,895 |
10,840 |
10,780 |
10,725 |
|||
29,000円をこえ56,500円に満たない金額 |
29,000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29,000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 |
||||
56,500円 |
26,410 |
26,275 |
26,210 |
26,140 |
26,075 |
26,020 |
25,965 |
25,905 |
25,850 |
|||
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35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35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 |
1,160円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
1,160 |
1,180 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,180 |
1,200 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,200 |
1,220 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,220 |
1,240 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,240 |
1,260 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,260 |
1,280 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,280 |
1,300 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,300 |
1,320 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,320 |
1,340 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,340 |
1,360 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,360 |
1,380 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,380 |
1,400 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,400 |
1,420 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,420 |
1,440 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,440 |
1,460 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,460 |
1,480 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,480 |
1,500 |
30 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,500 |
1,550 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
1,550 |
1,600 |
35 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
1,600 |
1,650 |
40 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
1,650 |
1,700 |
45 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
1,700 |
1,750 |
45 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
1,750 |
1,800 |
50 |
30 |
5 |
0 |
0 |
0 |
0 |
0 |
1,800 |
1,850 |
55 |
30 |
10 |
0 |
0 |
0 |
0 |
0 |
1,850 |
1,900 |
60 |
35 |
15 |
0 |
0 |
0 |
0 |
0 |
1,900 |
1,950 |
65 |
40 |
20 |
0 |
0 |
0 |
0 |
0 |
1,950 |
2,000 |
65 |
45 |
25 |
0 |
0 |
0 |
0 |
0 |
2,000 |
2,050 |
70 |
50 |
25 |
5 |
0 |
0 |
0 |
0 |
2,050 |
2,100 |
75 |
50 |
30 |
10 |
0 |
0 |
0 |
0 |
2,100 |
2,150 |
80 |
55 |
35 |
15 |
0 |
0 |
0 |
0 |
2,150 |
2,200 |
85 |
60 |
40 |
15 |
0 |
0 |
0 |
0 |
2,200 |
2,250 |
90 |
65 |
40 |
20 |
0 |
0 |
0 |
0 |
2,250 |
2,300 |
95 |
70 |
45 |
25 |
5 |
0 |
0 |
0 |
2,300 |
2,350 |
100 |
70 |
50 |
30 |
5 |
0 |
0 |
0 |
2,350 |
2,400 |
105 |
75 |
55 |
30 |
10 |
0 |
0 |
0 |
2,400 |
2,450 |
115 |
80 |
60 |
35 |
15 |
0 |
0 |
0 |
2,450 |
2,500 |
120 |
85 |
60 |
40 |
20 |
0 |
0 |
0 |
2,500 |
2,550 |
125 |
90 |
65 |
45 |
20 |
0 |
0 |
0 |
2,550 |
2,600 |
130 |
100 |
70 |
50 |
25 |
5 |
0 |
0 |
2,600 |
2,650 |
140 |
105 |
75 |
55 |
30 |
10 |
0 |
0 |
2,650 |
2,700 |
145 |
110 |
80 |
55 |
35 |
15 |
0 |
0 |
2,700 |
2,750 |
150 |
120 |
85 |
60 |
40 |
20 |
0 |
0 |
2,750 |
2,800 |
160 |
125 |
90 |
65 |
45 |
25 |
0 |
0 |
2,800 |
2,850 |
165 |
135 |
100 |
70 |
50 |
25 |
5 |
0 |
2,850 |
2,900 |
175 |
140 |
105 |
75 |
55 |
30 |
10 |
0 |
その日の社会保険料控除後の給与等の金額 |
扶養親族の数 |
||||||||
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
||
以上 |
未満 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
2,900 |
2,950 |
180 |
145 |
115 |
80 |
60 |
35 |
15 |
0 |
2,950 |
3,000 |
185 |
155 |
120 |
85 |
60 |
40 |
20 |
0 |
3,000 |
3,050 |
195 |
160 |
125 |
95 |
65 |
45 |
25 |
0 |
3,050 |
3,100 |
200 |
165 |
135 |
100 |
70 |
50 |
25 |
5 |
3,100 |
3,150 |
210 |
175 |
140 |
105 |
75 |
55 |
30 |
10 |
3,150 |
3,200 |
220 |
180 |
150 |
115 |
80 |
60 |
35 |
15 |
3,200 |
3,250 |
230 |
190 |
155 |
120 |
90 |
65 |
40 |
20 |
3,250 |
3,300 |
240 |
195 |
165 |
130 |
95 |
70 |
45 |
25 |
3,300 |
3,400 |
255 |
210 |
175 |
140 |
105 |
75 |
55 |
30 |
3,400 |
3,500 |
275 |
230 |
190 |
155 |
120 |
90 |
65 |
40 |
3,500 |
3,600 |
295 |
250 |
205 |
170 |
135 |
105 |
75 |
50 |
3,600 |
3,700 |
315 |
270 |
225 |
185 |
150 |
120 |
85 |
60 |
3,700 |
3,800 |
335 |
290 |
245 |
200 |
165 |
135 |
100 |
70 |
3,800 |
3,900 |
355 |
310 |
265 |
220 |
180 |
150 |
115 |
80 |
3,900 |
4,000 |
375 |
330 |
285 |
240 |
195 |
165 |
130 |
95 |
4,000 |
4,100 |
395 |
350 |
305 |
260 |
215 |
180 |
145 |
110 |
4,100 |
4,200 |
415 |
370 |
325 |
280 |
235 |
195 |
160 |
125 |
4,200 |
4,300 |
435 |
390 |
345 |
300 |
255 |
210 |
175 |
140 |
4,300 |
4,400 |
460 |
410 |
365 |
320 |
275 |
230 |
190 |
155 |
4,400 |
4,500 |
485 |
430 |
385 |
340 |
295 |
250 |
205 |
170 |
4,500 |
4,600 |
510 |
455 |
405 |
360 |
315 |
270 |
225 |
185 |
4,600 |
4,700 |
535 |
480 |
425 |
380 |
335 |
290 |
245 |
200 |
4,700 |
4,800 |
560 |
505 |
450 |
400 |
355 |
310 |
265 |
220 |
4,800 |
4,900 |
585 |
530 |
475 |
420 |
375 |
330 |
285 |
240 |
4,900 |
5,000 |
610 |
555 |
500 |
440 |
395 |
350 |
305 |
260 |
5,000 |
5,100 |
635 |
580 |
525 |
465 |
415 |
370 |
325 |
280 |
5,100 |
5,200 |
660 |
605 |
550 |
490 |
435 |
390 |
345 |
300 |
5,200 |
5,300 |
685 |
630 |
575 |
515 |
460 |
410 |
365 |
320 |
5,300 |
5,400 |
710 |
655 |
600 |
540 |
485 |
430 |
385 |
340 |
5,400 |
5,500 |
735 |
680 |
625 |
565 |
510 |
455 |
405 |
360 |
5,500 |
5,600 |
760 |
705 |
650 |
590 |
535 |
480 |
425 |
380 |
5,600 |
5,700 |
785 |
730 |
675 |
615 |
560 |
505 |
450 |
400 |
5,700 |
5,800 |
815 |
755 |
700 |
640 |
585 |
530 |
475 |
420 |
5,800 |
5,900 |
845 |
780 |
725 |
665 |
610 |
555 |
500 |
445 |
5,900 |
6,000 |
875 |
810 |
750 |
690 |
635 |
580 |
525 |
470 |
6,000 |
6,100 |
905 |
840 |
775 |
715 |
660 |
605 |
550 |
495 |
6,100 |
6,200 |
935 |
870 |
805 |
740 |
685 |
630 |
575 |
520 |
6,200 |
6,300 |
965 |
900 |
835 |
765 |
710 |
655 |
600 |
545 |
6,300 |
6,400 |
995 |
930 |
865 |
795 |
735 |
680 |
625 |
570 |
6,400 |
6,500 |
1,025 |
960 |
895 |
825 |
760 |
705 |
650 |
595 |
6,500円 |
1,040 |
975 |
910 |
840 |
775 |
720 |
665 |
605 |
|
6,500円をこえ7,500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 |
||
7,500円 |
1,340 |
1,275 |
1,210 |
1,140 |
1,075 |
1,020 |
965 |
905 |
|
7,500円をこえ9,500円に満たない金額 |
7,500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7,500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 |
||
9,500円 |
2,040 |
1,975 |
1,910 |
1,840 |
1,775 |
1,720 |
1,665 |
1,605 |
|
9,500円をこえ12,500円に満たない金額 |
9,500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9,500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 |
||
12,500円 |
3,240 |
3,175 |
3,110 |
3,040 |
2,975 |
2,920 |
2,865 |
2,805 |
|
12,500円をこえ18,000円に満たない金額 |
12,500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12,500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 |
||
18,000円 |
5,715 |
5,650 |
5,585 |
5,515 |
5,450 |
5,395 |
5,340 |
5,280 |
|
18,000円をこえ29,000円に満たない金額 |
18,000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18,000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 |
||
29,000円 |
11,215 |
11,150 |
11,085 |
11,015 |
10,950 |
10,895 |
10,840 |
10,780 |
|
29,000円をこえ56,500円に満たない金額 |
29,000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29,000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 |
||
56,500円 |
26,340 |
26,275 |
26,210 |
26,140 |
26,075 |
26,020 |
25,965 |
25,905 |
|
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35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 |
|
% |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
0 |
20千円未満 |
33千円未満 |
40千円未満 |
46千円未満 |
53千円未満 |
59千円未満 |
65千円未満 |
71千円未満 |
76千円未満 |
|||||||||||
2 |
20 |
21 |
33 |
35 |
40 |
43 |
46 |
50 |
53 |
57 |
59 |
63 |
65 |
69 |
71 |
75 |
76 |
80 |
||
4 |
21 |
23 |
35 |
38 |
43 |
46 |
50 |
54 |
57 |
61 |
63 |
67 |
69 |
73 |
75 |
79 |
80 |
85 |
||
6 |
23 |
35 |
38 |
52 |
46 |
57 |
54 |
59 |
61 |
65 |
67 |
72 |
73 |
78 |
79 |
84 |
85 |
91 |
||
8 |
35 |
48 |
52 |
60 |
57 |
65 |
59 |
70 |
65 |
74 |
72 |
78 |
78 |
83 |
84 |
88 |
91 |
94 |
||
10 |
48 |
56 |
60 |
67 |
65 |
71 |
70 |
76 |
74 |
80 |
78 |
85 |
83 |
90 |
88 |
96 |
94 |
101 |
30千円未満 |
|
12 |
56 |
68 |
67 |
75 |
71 |
78 |
76 |
84 |
80 |
89 |
85 |
95 |
90 |
100 |
96 |
106 |
101 |
111 |
||
14 |
68 |
73 |
75 |
81 |
78 |
85 |
84 |
89 |
89 |
94 |
95 |
100 |
100 |
106 |
106 |
112 |
111 |
118 |
||
16 |
73 |
79 |
81 |
88 |
85 |
94 |
89 |
100 |
94 |
105 |
100 |
111 |
106 |
117 |
112 |
123 |
118 |
129 |
||
18 |
79 |
90 |
88 |
100 |
94 |
105 |
100 |
111 |
105 |
117 |
111 |
122 |
117 |
128 |
123 |
134 |
129 |
140 |
||
20 |
90 |
100 |
100 |
111 |
105 |
116 |
111 |
122 |
117 |
127 |
122 |
133 |
128 |
138 |
134 |
144 |
140 |
150 |
30 |
60 |
22 |
100 |
112 |
111 |
125 |
116 |
131 |
122 |
137 |
127 |
143 |
133 |
150 |
138 |
156 |
144 |
161 |
150 |
167 |
||
24 |
112 |
127 |
125 |
138 |
131 |
143 |
137 |
148 |
143 |
153 |
150 |
159 |
156 |
165 |
161 |
171 |
167 |
177 |
||
26 |
127 |
142 |
138 |
154 |
143 |
160 |
148 |
166 |
153 |
172 |
159 |
177 |
165 |
183 |
171 |
189 |
177 |
195 |
||
28 |
142 |
165 |
154 |
175 |
160 |
180 |
166 |
186 |
172 |
192 |
177 |
197 |
183 |
203 |
189 |
209 |
195 |
215 |
||
30 |
165 |
183 |
175 |
194 |
180 |
200 |
186 |
205 |
192 |
211 |
197 |
216 |
203 |
222 |
209 |
227 |
215 |
233 |
60 |
100 |
32 |
183 |
217 |
194 |
228 |
200 |
234 |
205 |
240 |
211 |
245 |
216 |
251 |
222 |
257 |
227 |
262 |
233 |
268 |
||
35 |
217 |
252 |
228 |
264 |
234 |
270 |
240 |
276 |
245 |
282 |
251 |
288 |
257 |
294 |
262 |
300 |
268 |
305 |
||
38 |
252 |
292 |
264 |
302 |
270 |
307 |
276 |
313 |
282 |
319 |
288 |
325 |
294 |
330 |
300 |
336 |
305 |
342 |
100 |
120 |
41 |
292 |
346 |
302 |
359 |
307 |
365 |
313 |
371 |
319 |
378 |
325 |
384 |
330 |
390 |
336 |
396 |
342 |
403 |
||
44 |
346 |
447 |
359 |
458 |
365 |
463 |
371 |
469 |
378 |
475 |
384 |
480 |
390 |
486 |
396 |
491 |
403 |
497 |
120 |
180 |
47 |
447 |
536 |
458 |
550 |
463 |
556 |
469 |
563 |
475 |
570 |
480 |
576 |
486 |
583 |
491 |
590 |
497 |
596 |
||
50 |
536 |
870 |
550 |
883 |
556 |
890 |
563 |
896 |
570 |
903 |
576 |
910 |
583 |
916 |
590 |
923 |
596 |
930 |
180 |
300 |
55 |
870 |
1,703 |
883 |
1,716 |
890 |
1,723 |
896 |
1,730 |
903 |
1,736 |
910 |
1,743 |
916 |
1,750 |
923 |
1,756 |
930 |
1,763 |
300 |
570 |
60 |
1,703 |
2,536 |
1,716 |
2,550 |
1,723 |
2,556 |
1,730 |
2,563 |
1,736 |
2,570 |
1,743 |
2,576 |
1,750 |
2,583 |
1,756 |
2,590 |
1,763 |
2,596 |
570 |
850 |
65 |
2,536千円以上 |
2,550千円以上 |
2,556千円以上 |
2,563千円以上 |
2,570千円以上 |
2,576千円以上 |
2,583千円以上 |
2,590千円以上 |
2,596千円以上 |
850千円以上 |
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 |
4,800 |
137,000 |
139,000 |
13,200 |
|
2,000 |
3,000 |
100 |
52,000 |
53,000 |
4,900 |
139,000 |
141,000 |
13,400 |
3,000 |
4,000 |
200 |
53,000 |
54,000 |
5,000 |
141,000 |
143,000 |
13,600 |
4,000 |
5,000 |
300 |
54,000 |
55,000 |
5,100 |
143,000 |
145,000 |
13,800 |
5,000 |
6,000 |
400 |
55,000 |
56,000 |
5,200 |
145,000 |
147,000 |
14,000 |
6,000 |
7,000 |
500 |
56,000 |
57,000 |
5,300 |
147,000 |
149,000 |
14,200 |
7,000 |
8,000 |
600 |
57,000 |
58,000 |
5,400 |
149,000 |
151,000 |
14,400 |
8,000 |
9,000 |
700 |
58,000 |
59,000 |
5,500 |
151,000 |
153,000 |
14,600 |
9,000 |
10,000 |
800 |
59,000 |
60,000 |
5,600 |
153,000 |
155,000 |
14,800 |
10,000 |
11,000 |
900 |
60,000 |
61,000 |
5,700 |
155,000 |
157,000 |
15,000 |
11,000 |
12,000 |
1,000 |
61,000 |
62,000 |
5,700 |
157,000 |
159,000 |
15,200 |
12,000 |
13,000 |
1,100 |
62,000 |
63,000 |
5,800 |
159,000 |
161,000 |
15,400 |
13,000 |
14,000 |
1,200 |
63,000 |
64,000 |
5,900 |
161,000 |
163,000 |
15,600 |
14,000 |
15,000 |
1,300 |
64,000 |
65,000 |
6,000 |
163,000 |
165,000 |
15,800 |
15,000 |
16,000 |
1,400 |
65,000 |
67,000 |
6,100 |
165,000 |
167,000 |
16,000 |
16,000 |
17,000 |
1,500 |
67,000 |
69,000 |
6,300 |
167,000 |
169,000 |
16,200 |
17,000 |
18,000 |
1,600 |
69,000 |
71,000 |
6,500 |
169,000 |
171,000 |
16,400 |
18,000 |
19,000 |
1,700 |
71,000 |
73,000 |
6,700 |
171,000 |
173,000 |
16,600 |
19,000 |
20,000 |
1,800 |
73,000 |
75,000 |
6,900 |
173,000 |
175,000 |
16,800 |
20,000 |
21,000 |
1,900 |
75,000 |
77,000 |
7,100 |
175,000 |
177,000 |
17,000 |
21,000 |
22,000 |
1,900 |
77,000 |
79,000 |
7,300 |
177,000 |
179,000 |
17,200 |
22,000 |
23,000 |
2,000 |
79,000 |
81,000 |
7,500 |
179,000 |
181,000 |
17,400 |
23,000 |
24,000 |
2,100 |
81,000 |
83,000 |
7,600 |
181,000 |
183,000 |
17,600 |
24,000 |
25,000 |
2,200 |
83,000 |
85,000 |
7,800 |
183,000 |
185,000 |
17,800 |
25,000 |
26,000 |
2,300 |
85,000 |
87,000 |
8,000 |
185,000 |
187,000 |
18,000 |
26,000 |
27,000 |
2,400 |
87,000 |
89,000 |
8,200 |
187,000 |
189,000 |
18,200 |
27,000 |
28,000 |
2,500 |
89,000 |
91,000 |
8,400 |
189,000 |
191,000 |
18,400 |
28,000 |
29,000 |
2,600 |
91,000 |
93,000 |
8,600 |
191,000 |
193,000 |
18,600 |
29,000 |
30,000 |
2,700 |
93,000 |
95,000 |
8,800 |
193,000 |
195,000 |
18,800 |
30,000 |
31,000 |
2,800 |
95,000 |
97,000 |
9,000 |
195,000 |
198,000 |
19,000 |
31,000 |
32,000 |
2,900 |
97,000 |
99,000 |
9,200 |
198,000 |
201,000 |
19,300 |
32,000 |
33,000 |
3,000 |
99,000 |
101,000 |
9,400 |
201,000 |
204,000 |
19,600 |
33,000 |
34,000 |
3,100 |
101,000 |
103,000 |
9,600 |
204,000 |
207,000 |
19,900 |
34,000 |
35,000 |
3,200 |
103,000 |
105,000 |
9,800 |
207,000 |
210,000 |
20,200 |
35,000 |
36,000 |
3,300 |
105,000 |
107,000 |
10,000 |
210,000 |
213,000 |
20,500 |
36,000 |
37,000 |
3,400 |
107,000 |
109,000 |
10,200 |
213,000 |
216,000 |
20,800 |
37,000 |
38,000 |
3,500 |
109,000 |
111,000 |
10,400 |
216,000 |
219,000 |
21,100 |
38,000 |
39,000 |
3,600 |
111,000 |
113,000 |
10,600 |
219,000 |
222,000 |
21,400 |
39,000 |
40,000 |
3,700 |
113,000 |
115,000 |
10,800 |
222,000 |
225,000 |
21,700 |
40,000 |
41,000 |
3,800 |
115,000 |
117,000 |
11,000 |
225,000 |
228,000 |
22,000 |
41,000 |
42,000 |
3,800 |
117,000 |
119,000 |
11,200 |
228,000 |
231,000 |
22,300 |
42,000 |
43,000 |
3,900 |
119,000 |
121,000 |
11,400 |
231,000 |
234,000 |
22,600 |
43,000 |
44,000 |
4,000 |
121,000 |
123,000 |
11,600 |
234,000 |
237,000 |
22,900 |
44,000 |
45,000 |
4,100 |
123,000 |
125,000 |
11,800 |
237,000 |
240,000 |
23,200 |
45,000 |
46,000 |
4,200 |
125,000 |
127,000 |
12,000 |
240,000 |
243,000 |
23,500 |
46,000 |
47,000 |
4,300 |
127,000 |
129,000 |
12,200 |
243,000 |
246,000 |
23,800 |
47,000 |
48,000 |
4,400 |
129,000 |
131,000 |
12,400 |
246,000 |
249,000 |
24,100 |
48,000 |
49,000 |
4,500 |
131,000 |
133,000 |
12,600 |
249,000 |
252,000 |
24,400 |
49,000 |
50,000 |
4,600 |
133,000 |
135,000 |
12,800 |
252,000 |
255,000 |
24,700 |
50,000 |
51,000 |
4,700 |
135,000 |
137,000 |
13,000 |
255,000 |
258,000 |
25,000 |
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 |
258,000 |
261,000 |
25,300 |
414,000 |
418,000 |
46,600 |
614,000 |
618,000 |
77,300 |
261,000 |
264,000 |
25,600 |
418,000 |
422,000 |
47,200 |
618,000 |
622,000 |
78,100 |
264,000 |
267,000 |
25,900 |
422,000 |
426,000 |
47,800 |
622,000 |
626,000 |
78,900 |
267,000 |
270,000 |
26,200 |
426,000 |
430,000 |
48,400 |
626,000 |
630,000 |
79,700 |
270,000 |
273,000 |
26,500 |
430,000 |
434,000 |
49,000 |
630,000 |
634,000 |
80,500 |
273,000 |
276,000 |
26,800 |
434,000 |
438,000 |
49,600 |
634,000 |
638,000 |
81,300 |
276,000 |
279,000 |
27,100 |
438,000 |
442,000 |
50,200 |
638,000 |
642,000 |
82,100 |
279,000 |
282,000 |
27,400 |
442,000 |
446,000 |
50,800 |
642,000 |
646,000 |
82,900 |
282,000 |
285,000 |
27,700 |
446,000 |
450,000 |
61,400 |
646,000 |
650,000 |
83,700 |
285,000 |
288,000 |
28,000 |
450,000 |
454,000 |
52,000 |
650,000 |
655,000 |
84,500 |
288,000 |
291,000 |
28,300 |
454,000 |
458,000 |
52,600 |
655,000 |
660,000 |
85,500 |
291,000 |
294,000 |
28,600 |
458,000 |
462,000 |
53,200 |
660,000 |
665,000 |
86,500 |
294,000 |
297,000 |
28,900 |
462,000 |
466,000 |
53,800 |
665,000 |
670,000 |
87,500 |
297,000 |
300,000 |
29,200 |
466,000 |
470,000 |
54,400 |
670,000 |
675,000 |
88,500 |
300,000 |
303,000 |
29,500 |
470,000 |
474,000 |
55,000 |
675,000 |
680,000 |
89,500 |
303,000 |
306,000 |
29,900 |
474,000 |
478,000 |
55,600 |
680,000 |
685,000 |
90,500 |
306,000 |
309,000 |
30,400 |
478,000 |
482,000 |
56,200 |
685,000 |
690,000 |
91,500 |
309,000 |
312,000 |
30,800 |
482,000 |
486,000 |
56,800 |
690,000 |
695,000 |
92,500 |
312,000 |
315,000 |
31,300 |
486,000 |
490,000 |
57,400 |
695,000 |
700,000 |
93,500 |
315,000 |
318,000 |
31,700 |
490,000 |
494,000 |
58,000 |
700,000 |
705,000 |
94,500 |
318,000 |
321,000 |
32,200 |
494,000 |
498,000 |
58,600 |
705,000 |
710,000 |
95,500 |
321,000 |
324,000 |
32,600 |
498,000 |
502,000 |
59,200 |
710,000 |
715,000 |
96,500 |
324,000 |
327,000 |
33,100 |
502,000 |
506,000 |
59,800 |
715,000 |
720,000 |
97,500 |
327,000 |
330,000 |
33,500 |
506,000 |
510,000 |
60,400 |
720,000 |
725,000 |
98,500 |
330,000 |
333,000 |
34,000 |
510,000 |
514,000 |
61,000 |
725,000 |
730,000 |
99,500 |
333,000 |
336,000 |
34,400 |
514,000 |
518,000 |
61,600 |
730,000 |
735,000 |
100,500 |
336,000 |
339,000 |
34,900 |
518,000 |
522,000 |
62,200 |
735,000 |
740,000 |
101,500 |
339,000 |
342,000 |
35,300 |
522,000 |
526,000 |
62,800 |
740,000 |
745,000 |
102,500 |
342,000 |
345,000 |
35,800 |
526,000 |
530,000 |
63,400 |
745,000 |
750,000 |
103,500 |
345,000 |
348,000 |
36,200 |
530,000 |
534,000 |
64,000 |
750,000 |
755,000 |
104,500 |
348,000 |
351,000 |
36,700 |
534,000 |
538,000 |
64,600 |
755,000 |
760,000 |
105,500 |
351,000 |
354,000 |
37,100 |
538,000 |
542,000 |
65,200 |
760,000 |
765,000 |
106,500 |
354,000 |
357,000 |
37,600 |
542,000 |
546,000 |
65,800 |
765,000 |
770,000 |
107,500 |
357,000 |
360,000 |
38,000 |
546,000 |
550,000 |
66,400 |
770,000 |
775,000 |
108,500 |
360,000 |
363,000 |
38,500 |
550,000 |
554,000 |
67,000 |
775,000 |
780,000 |
109,500 |
363,000 |
366,000 |
38,900 |
554,000 |
558,000 |
67,600 |
780,000 |
785,000 |
110,500 |
366,000 |
369,000 |
39,400 |
558,000 |
562,000 |
68,200 |
785,000 |
790,000 |
111,500 |
369,000 |
372,000 |
39,800 |
562,000 |
566,000 |
68,800 |
790,000 |
795,000 |
112,500 |
372,000 |
375,000 |
40,300 |
566,000 |
570,000 |
69,400 |
795,000 |
800,000 |
113,500 |
375,000 |
378,000 |
40,700 |
570,000 |
574,000 |
70,000 |
800,000 |
805,000 |
114,500 |
378,000 |
381,000 |
41,200 |
574,000 |
578,000 |
70,600 |
805,000 |
810,000 |
115,500 |
381,000 |
384,000 |
41,600 |
578,000 |
582,000 |
71,200 |
810,000 |
815,000 |
116,500 |
384,000 |
387,000 |
42,100 |
582,000 |
586,000 |
71,800 |
815,000 |
820,000 |
117,500 |
387,000 |
390,000 |
42,500 |
586,000 |
590,000 |
72,400 |
820,000 |
825,000 |
118,500 |
390,000 |
394,000 |
43,000 |
590,000 |
594,000 |
73,000 |
825,000 |
830,000 |
119,500 |
394,000 |
398,000 |
43,600 |
594,000 |
598,000 |
73,600 |
830,000 |
835,000 |
120,500 |
398,000 |
402,000 |
44,200 |
598,000 |
602,000 |
74,200 |
835,000 |
840,000 |
121,500 |
402,000 |
406,000 |
44,800 |
602,000 |
606,000 |
74,900 |
840,000 |
845,000 |
122,500 |
406,000 |
410,000 |
45,400 |
606,000 |
610,000 |
75,700 |
845,000 |
850,000 |
123,500 |
410,000 |
414,000 |
46,000 |
610,000 |
614,000 |
76,500 |
850,000 |
855,000 |
124,500 |
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 |
|
855,000 |
860,000 |
125,500 |
955,000 |
960,000 |
145,500 |
2,200,000 |
3,000,000 |
課税給与所得金額に35%を乗じて算出した金額から280,500円を控除した金額 |
860,000 |
865,000 |
126,500 |
960,000 |
965,000 |
146,500 |
|||
865,000 |
870,000 |
127,500 |
965,000 |
970,000 |
147,500 |
|||
870,000 |
875,000 |
128,500 |
970,000 |
975,000 |
148,500 |
|||
875,000 |
880,000 |
129,500 |
975,000 |
980,000 |
149,500 |
|||
880,000 |
885,000 |
130,500 |
980,000 |
985,000 |
150,500 |
3,000,000 |
4,000,000 |
課税給与所得金額に40%を乗じて算出した金額から430,500円を控除した金額 |
885,000 |
890,000 |
131,500 |
985,000 |
990,000 |
151,500 |
|||
890,000 |
895,000 |
132,500 |
990,000 |
995,000 |
152,500 |
|||
895,000 |
900,000 |
133,500 |
995,000 |
1,000,000 |
153,500 |
|||
900,000 |
905,000 |
134,500 |
1,000,000 |
1,500,000 |
課税給与所得金額に25%を乗じて算出した金額から95,500円を控除した金額 |
|||
905,000 |
910,000 |
135,500 |
4,000,000 |
4,560,000 |
課税給与所得金額に45%を乗じて算出した金額から630,500円を控除した金額 |
|||
910,000 |
915,000 |
136,500 |
||||||
915,000 |
920,000 |
137,500 |
||||||
920,000 |
925,000 |
138,500 |
||||||
925,000 |
930,000 |
139,500 |
||||||
930,000 |
935,000 |
140,500 |
1,500,000 |
2,200,000 |
課税給与所得金額に30%を乗じて算出した金額から170,500円を控除した金額 |
4,560,000円 |
1,421,500円 |
|
935,000 |
940,000 |
141,500 |
||||||
940,000 |
945,000 |
142,500 |
||||||
945,000 |
950,000 |
143,500 |
||||||
950,000 |
955,000 |
144,500 |
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 |
302,500円未満 |
162,000円未満 |
390,000 |
392,000 |
232,000 |
480,000 |
482,000 |
304,000 |
|
302,500 |
304,000 |
162,000 |
392,000 |
394,000 |
233,600 |
482,000 |
484,000 |
305,600 |
304,000 |
306,000 |
163,200 |
394,000 |
396,000 |
235,200 |
484,000 |
486,000 |
307,200 |
306,000 |
308,000 |
164,800 |
396,000 |
398,000 |
236,800 |
486,000 |
488,000 |
308,800 |
308,000 |
310,000 |
166,400 |
398,000 |
400,000 |
238,400 |
488,000 |
490,000 |
310,400 |
310,000 |
312,000 |
168,000 |
400,000 |
402,000 |
240,000 |
490,000 |
492,000 |
312,000 |
312,000 |
314,000 |
169,600 |
402,000 |
404,000 |
241,600 |
492,000 |
494,000 |
313,600 |
314,000 |
316,000 |
171,200 |
404,000 |
406,000 |
243,200 |
494,000 |
496,000 |
315,200 |
316,000 |
318,000 |
172,800 |
406,000 |
408,000 |
244,800 |
496,000 |
498,000 |
316,800 |
318,000 |
320,000 |
174,400 |
408,000 |
410,000 |
246,400 |
498,000 |
500,000 |
318,400 |
320,000 |
322,000 |
176,000 |
410,000 |
412,000 |
248,000 |
500,000 |
502,000 |
320,000 |
322,000 |
324,000 |
177,600 |
412,000 |
414,000 |
249,600 |
502,000 |
504,000 |
321,600 |
324,000 |
326,000 |
179,200 |
414,000 |
416,000 |
251,200 |
504,000 |
506,000 |
323,200 |
326,000 |
328,000 |
180,800 |
416,000 |
418,000 |
252,800 |
506,000 |
508,000 |
324,800 |
328,000 |
330,000 |
182,400 |
418,000 |
420,000 |
254,400 |
508,000 |
510,000 |
326,400 |
330,000 |
332,000 |
184,000 |
420,000 |
422,000 |
256,000 |
510,000 |
512,000 |
328,000 |
332,000 |
334,000 |
185,600 |
422,000 |
424,000 |
257,600 |
512,000 |
514,000 |
329,600 |
334,000 |
336,000 |
187,200 |
424,000 |
426,000 |
259,200 |
514,000 |
516,000 |
331,200 |
336,000 |
338,000 |
188,800 |
426,000 |
428,000 |
260,800 |
516,000 |
518,000 |
332,800 |
338,000 |
340,000 |
190,400 |
428,000 |
430,000 |
262,400 |
518,000 |
520,000 |
334,400 |
340,000 |
342,000 |
192,000 |
430,000 |
432,000 |
264,000 |
520,000 |
522,000 |
336,000 |
342,000 |
344,000 |
193,600 |
432,000 |
434,000 |
265,600 |
522,000 |
524,000 |
337,600 |
344,000 |
346,000 |
195,200 |
434,000 |
436,000 |
267,200 |
524,000 |
526,000 |
339,200 |
346,000 |
348,000 |
196,800 |
436,000 |
438,000 |
268,800 |
526,000 |
528,000 |
340,800 |
348,000 |
350,000 |
198,400 |
438,000 |
440,000 |
270,400 |
528,000 |
530,000 |
342,400 |
350,000 |
352,000 |
200,000 |
440,000 |
442,000 |
272,000 |
530,000 |
532,000 |
344,000 |
352,000 |
354,000 |
201,600 |
442,000 |
444,000 |
273,600 |
532,000 |
534,000 |
345,600 |
354,000 |
356,000 |
203,200 |
444,000 |
446,000 |
275,200 |
534,000 |
536,000 |
347,200 |
356,000 |
358,000 |
204,800 |
446,000 |
448,000 |
276,800 |
536,000 |
538,000 |
348,800 |
358,000 |
360,000 |
206,400 |
448,000 |
450,000 |
278,400 |
538,000 |
540,000 |
350,400 |
360,000 |
362,000 |
208,000 |
450,000 |
452,000 |
280,000 |
540,000 |
542,000 |
352,000 |
362,000 |
364,000 |
209,600 |
452,000 |
454,000 |
281,600 |
542,000 |
544,000 |
353,600 |
364,000 |
366,000 |
211,200 |
454,000 |
456,000 |
283,200 |
544,000 |
546,000 |
355,200 |
366,000 |
368,000 |
212,800 |
456,000 |
458,000 |
284,800 |
546,000 |
548,000 |
356,800 |
368,000 |
370,000 |
214,400 |
458,000 |
460,000 |
286,400 |
548,000 |
550,000 |
358,400 |
370,000 |
372,000 |
216,000 |
460,000 |
462,000 |
288,000 |
550,000 |
552,000 |
360,000 |
372,000 |
374,000 |
217,600 |
462,000 |
464,000 |
289,600 |
552,000 |
554,000 |
361,600 |
374,000 |
376,000 |
219,200 |
464,000 |
466,000 |
291,200 |
554,000 |
556,000 |
363,200 |
376,000 |
378,000 |
220,800 |
466,000 |
468,000 |
292,800 |
556,000 |
558,000 |
364,800 |
378,000 |
380,000 |
222,400 |
468,000 |
470,000 |
294,400 |
558,000 |
560,000 |
366,400 |
380,000 |
382,000 |
224,000 |
470,000 |
472,000 |
296,000 |
560,000 |
562,000 |
368,000 |
382,000 |
384,000 |
225,600 |
472,000 |
474,000 |
297,600 |
562,000 |
564,000 |
369,600 |
384,000 |
386,000 |
227,200 |
474,000 |
476,000 |
299,200 |
564,000 |
566,000 |
371,200 |
386,000 |
388,000 |
228,800 |
476,000 |
478,000 |
300,800 |
566,000 |
568,000 |
372,800 |
388,000 |
390,000 |
230,400 |
478,000 |
480,000 |
302,400 |
568,000 |
570,000 |
374,400 |
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 |
570,000 |
572,000 |
376,000 |
660,000 |
662,000 |
448,000 |
750,000 |
752,000 |
520,000 |
572,000 |
574,000 |
377,600 |
662,000 |
664,000 |
449,600 |
752,000 |
754,000 |
521,600 |
574,000 |
576,000 |
379,200 |
664,000 |
666,000 |
451,200 |
754,000 |
756,000 |
523,200 |
576,000 |
578,000 |
380,800 |
666,000 |
668,000 |
452,800 |
756,000 |
758,000 |
524,800 |
578,000 |
580,000 |
382,400 |
668,000 |
670,000 |
454,400 |
758,000 |
760,000 |
526,400 |
580,000 |
582,000 |
384,000 |
670,000 |
672,000 |
456,000 |
760,000 |
762,000 |
528,000 |
582,000 |
584,000 |
385,600 |
672,000 |
674,000 |
457,600 |
762,000 |
764,000 |
529,600 |
584,000 |
586,000 |
387,200 |
674,000 |
676,000 |
459,200 |
764,000 |
766,000 |
531,200 |
586,000 |
588,000 |
388,800 |
676,000 |
678,000 |
460,800 |
766,000 |
768,000 |
532,800 |
588,000 |
590,000 |
390,400 |
678,000 |
680,000 |
462,400 |
768,000 |
770,000 |
534,400 |
590,000 |
592,000 |
392,000 |
680,000 |
682,000 |
464,000 |
770,000 |
772,000 |
536,000 |
592,000 |
594,000 |
393,600 |
682,000 |
684,000 |
465,600 |
772,000 |
774,000 |
537,600 |
594,000 |
596,000 |
395,200 |
684,000 |
686,000 |
467,200 |
774,000 |
776,000 |
539,200 |
596,000 |
598,000 |
396,800 |
686,000 |
688,000 |
468,800 |
776,000 |
778,000 |
540,800 |
598,000 |
600,000 |
398,400 |
688,000 |
690,000 |
470,400 |
778,000 |
780,000 |
542,400 |
600,000 |
602,000 |
400,000 |
690,000 |
692,000 |
472,000 |
780,000 |
782,000 |
544,000 |
602,000 |
604,000 |
401,600 |
692,000 |
694,000 |
473,600 |
782,000 |
784,000 |
545,600 |
604,000 |
606,000 |
403,200 |
694,000 |
696,000 |
475,200 |
784,000 |
786,000 |
547,200 |
606,000 |
608,000 |
404,800 |
696,000 |
698,000 |
476,800 |
786,000 |
788,000 |
548,800 |
608,000 |
610,000 |
406,400 |
698,000 |
700,000 |
478,400 |
788,000 |
790,000 |
550,400 |
610,000 |
612,000 |
408,000 |
700,000 |
702,000 |
480,000 |
790,000 |
792,000 |
552,000 |
612,000 |
614,000 |
409,600 |
702,000 |
704,000 |
481,600 |
792,000 |
794,000 |
553,600 |
614,000 |
616,000 |
411,200 |
704,000 |
706,000 |
483,200 |
794,000 |
796,000 |
555,200 |
616,000 |
618,000 |
412,800 |
706,000 |
708,000 |
484,800 |
796,000 |
798,000 |
556,800 |
618,000 |
620,000 |
414,400 |
708,000 |
710,000 |
486,400 |
798,000 |
800,000 |
558,400 |
620,000 |
622,000 |
416,000 |
710,000 |
712,000 |
488,000 |
800,000 |
802,000 |
560,000 |
622,000 |
624,000 |
417,600 |
712,000 |
714,000 |
489,600 |
802,000 |
804,000 |
561,600 |
624,000 |
626,000 |
419,200 |
714,000 |
716,000 |
491,200 |
804,000 |
806,000 |
563,200 |
626,000 |
628,000 |
420,800 |
716,000 |
718,000 |
492,800 |
806,000 |
808,000 |
564,800 |
628,000 |
630,000 |
422,400 |
718,000 |
720,000 |
494,400 |
808,000 |
810,000 |
566,400 |
630,000 |
632,000 |
424,000 |
720,000 |
722,000 |
496,000 |
810,000 |
812,000 |
568,000 |
632,000 |
634,000 |
425,600 |
722,000 |
724,000 |
497,600 |
812,000 |
814,000 |
569,600 |
634,000 |
636,000 |
427,200 |
724,000 |
726,000 |
499,200 |
814,000 |
816,000 |
571,200 |
636,000 |
638,000 |
428,800 |
726,000 |
728,000 |
500,800 |
816,000 |
818,000 |
572,800 |
638,000 |
640,000 |
430,400 |
728,000 |
730,000 |
502,400 |
818,000 |
820,000 |
574,400 |
640,000 |
642,000 |
432,000 |
730,000 |
732,000 |
504,000 |
820,000 |
822,000 |
576,000 |
642,000 |
644,000 |
433,600 |
732,000 |
734,000 |
505,600 |
822,000 |
824,000 |
577,600 |
644,000 |
646,000 |
435,200 |
734,000 |
736,000 |
507,200 |
824,000 |
826,000 |
579,200 |
646,000 |
648,000 |
436,800 |
736,000 |
738,000 |
508,800 |
826,000 |
828,000 |
580,800 |
648,000 |
650,000 |
438,400 |
738,000 |
740,000 |
510,400 |
828,000 |
830,000 |
582,400 |
650,000 |
652,000 |
440,000 |
740,000 |
742,000 |
512,000 |
830,000 |
832,000 |
584,000 |
652,000 |
654,000 |
441,600 |
742,000 |
744,000 |
513,600 |
832,000 |
834,000 |
585,600 |
654,000 |
656,000 |
443,200 |
744,000 |
746,000 |
515,200 |
834,000 |
836,000 |
587,200 |
656,000 |
658,000 |
444,800 |
746,000 |
748,000 |
516,800 |
836,000 |
838,000 |
588,800 |
658,000 |
660,000 |
446,400 |
748,000 |
750,000 |
518,400 |
838,000 |
840,000 |
590,400 |
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 |
840,000 |
842,000 |
592,000 |
930,000 |
932,000 |
667,000 |
1,020,000 |
1,022,000 |
748,000 |
842,000 |
844,000 |
593,600 |
932,000 |
934,000 |
668,800 |
1,022,000 |
1,024,000 |
749,800 |
844,000 |
846,000 |
595,200 |
934,000 |
936,000 |
670,600 |
1,024,000 |
1,026,000 |
751,600 |
846,000 |
848,000 |
596,800 |
936,000 |
938,000 |
672,400 |
1,026,000 |
1,028,000 |
753,400 |
848,000 |
850,000 |
598,400 |
938,000 |
940,000 |
674,200 |
1,028,000 |
1,030,000 |
755,200 |
850,000 |
852,000 |
600,000 |
940,000 |
942,000 |
676,000 |
1,030,000 |
1,032,000 |
757,000 |
852,000 |
854,000 |
601,600 |
942,000 |
944,000 |
677,800 |
1,032,000 |
1,034,000 |
758,800 |
854,000 |
856,000 |
603,200 |
944,000 |
946,000 |
679,600 |
1,034,000 |
1,036,000 |
760,600 |
856,000 |
858,000 |
604,800 |
946,000 |
948,000 |
681,400 |
1,036,000 |
1,038,000 |
762,400 |
858,000 |
860,000 |
606,400 |
948,000 |
950,000 |
683,200 |
1,038,000 |
1,040,000 |
764,200 |
860,000 |
862,000 |
608,000 |
950,000 |
952,000 |
685,000 |
1,040,000 |
1,042,000 |
766,000 |
862,000 |
864,000 |
609,600 |
952,000 |
954,000 |
686,800 |
1,042,000 |
1,044,000 |
767,800 |
864,000 |
866,000 |
611,200 |
954,000 |
956,000 |
688,600 |
1,044,000 |
1,046,000 |
769,600 |
866,000 |
868,000 |
612,800 |
956,000 |
958,000 |
690,400 |
1,046,000 |
1,048,000 |
771,400 |
868,000 |
870,000 |
614,400 |
958,000 |
960,000 |
692,200 |
1,048,000 |
1,050,000 |
773,200 |
870,000 |
872,000 |
616,000 |
960,000 |
962,000 |
694,000 |
1,050,000 |
1,052,000 |
775,000 |
872,000 |
874,000 |
617,600 |
962,000 |
964,000 |
695,800 |
1,052,000 |
1,054,000 |
776,800 |
874,000 |
876,000 |
619,200 |
964,000 |
966,000 |
697,600 |
1,054,000 |
1,056,000 |
778,600 |
876,000 |
878,000 |
620,800 |
966,000 |
968,000 |
699,400 |
1,056,000 |
1,058,000 |
780,400 |
878,000 |
880,000 |
622,400 |
968,000 |
970,000 |
701,200 |
1,058,000 |
1,060,000 |
782,200 |
880,000 |
882,000 |
624,000 |
970,000 |
972,000 |
703,000 |
1,060,000 |
1,062,000 |
784,000 |
882,000 |
884,000 |
625,600 |
972,000 |
974,000 |
704,800 |
1,062,000 |
1,064,000 |
785,800 |
884,000 |
886,000 |
627,200 |
974,000 |
976,000 |
706,600 |
1,064,000 |
1,066,000 |
787,600 |
886,000 |
888,000 |
628,800 |
976,000 |
978,000 |
708,400 |
1,066,000 |
1,068,000 |
789,400 |
888,000 |
890,000 |
630,400 |
978,000 |
980,000 |
710,200 |
1,068,000 |
1,070,000 |
791,200 |
890,000 |
892,000 |
632,000 |
980,000 |
982,000 |
712,000 |
1,070,000 |
1,072,000 |
793,000 |
892,000 |
894,000 |
633,600 |
982,000 |
984,000 |
713,800 |
1,072,000 |
1,074,000 |
794,800 |
894,000 |
896,000 |
635,200 |
984,000 |
986,000 |
715,600 |
1,074,000 |
1,076,000 |
796,600 |
896,000 |
898,000 |
636,800 |
986,000 |
988,000 |
717,400 |
1,076,000 |
1,078,000 |
798,400 |
898,000 |
900,000 |
638,400 |
988,000 |
990,000 |
719,200 |
1,078,000 |
1,080,000 |
800,200 |
900,000 |
902,000 |
640,000 |
990,000 |
992,000 |
721,000 |
1,080,000 |
1,082,000 |
802,000 |
902,000 |
904,000 |
641,800 |
992,000 |
994,000 |
722,800 |
1,082,000 |
1,084,000 |
803,800 |
904,000 |
906,000 |
643,600 |
994,000 |
996,000 |
724,600 |
1,084,000 |
1,086,000 |
805,600 |
906,000 |
908,000 |
645,400 |
996,000 |
998,000 |
726,400 |
1,086,000 |
1,088,000 |
807,400 |
908,000 |
910,000 |
647,200 |
998,000 |
1,000,000 |
728,200 |
1,088,000 |
1,090,000 |
809,200 |
910,000 |
912,000 |
649,000 |
1,000,000 |
1,002,000 |
730,000 |
1,090,000 |
1,092,000 |
811,000 |
912,000 |
914,000 |
650,800 |
1,002,000 |
1,004,000 |
731,800 |
1,092,000 |
1,094,000 |
812,800 |
914,000 |
916,000 |
652,600 |
1,004,000 |
1,006,000 |
733,600 |
1,094,000 |
1,096,000 |
814,600 |
916,000 |
918,000 |
654,400 |
1,006,000 |
1,008,000 |
735,400 |
1,096,000 |
1,098,000 |
816,400 |
918,000 |
920,000 |
656,200 |
1,008,000 |
1,010,000 |
737,200 |
1,098,000 |
1,100,000 |
818,200 |
920,000 |
922,000 |
658,000 |
1,010,000 |
1,012,000 |
739,000 |
1,100,000円以上 |
給与等の金額から280,000円を控除した金額 |
|
922,000 |
924,000 |
659,800 |
1,012,000 |
1,014,000 |
740,800 |
|||
924,000 |
926,000 |
661,600 |
1,014,000 |
1,016,000 |
742,600 |
|||
926,000 |
928,000 |
663,400 |
1,016,000 |
1,018,000 |
744,400 |
|||
928,000 |
930,000 |
665,200 |
1,018,000 |
1,020,000 |
746,200 |
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 |
4,800 |
274,000 |
278,000 |
13,200 |
|
4,000 |
6,000 |
100 |
104,000 |
106,000 |
4,900 |
278,000 |
282,000 |
13,400 |
6,000 |
8,000 |
200 |
106,000 |
108,000 |
5,000 |
282,000 |
286,000 |
13,600 |
8,000 |
10,000 |
300 |
108,000 |
110,000 |
5,100 |
286,000 |
290,000 |
13,800 |
10,000 |
12,000 |
400 |
110,000 |
112,000 |
5,200 |
290,000 |
294,000 |
14,000 |
12,000 |
14,000 |
500 |
112,000 |
114,000 |
5,300 |
294,000 |
298,000 |
14,200 |
14,000 |
16,000 |
600 |
114,000 |
116,000 |
5,400 |
298,000 |
302,000 |
14,400 |
16,000 |
18,000 |
700 |
116,000 |
118,000 |
5,500 |
302,000 |
306,000 |
14,600 |
18,000 |
20,000 |
800 |
118,000 |
120,000 |
5,600 |
306,000 |
310,000 |
14,800 |
20,000 |
22,000 |
900 |
120,000 |
122,000 |
5,700 |
310,000 |
314,000 |
15,000 |
22,000 |
24,000 |
1,000 |
122,000 |
124,000 |
5,700 |
314,000 |
318,000 |
15,200 |
24,000 |
26,000 |
1,100 |
124,000 |
126,000 |
5,800 |
318,000 |
322,000 |
15,400 |
26,000 |
28,000 |
1,200 |
126,000 |
128,000 |
5,900 |
322,000 |
326,000 |
15,600 |
28,000 |
30,000 |
1,300 |
128,000 |
130,000 |
6,000 |
326,000 |
330,000 |
15,800 |
30,000 |
32,000 |
1,400 |
130,000 |
134,000 |
6,100 |
330,000 |
334,000 |
16,000 |
32,000 |
34,000 |
1,500 |
134,000 |
138,000 |
6,300 |
334,000 |
338,000 |
16,200 |
34,000 |
36,000 |
1,600 |
138,000 |
142,000 |
6,500 |
338,000 |
342,000 |
16,400 |
36,000 |
38,000 |
1,700 |
142,000 |
146,000 |
6,700 |
342,000 |
346,000 |
16,600 |
38,000 |
40,000 |
1,800 |
146,000 |
150,000 |
6,900 |
346,000 |
350,000 |
16,800 |
40,000 |
42,000 |
1,900 |
150,000 |
154,000 |
7,100 |
350,000 |
354,000 |
17,000 |
42,000 |
44,000 |
1,900 |
154,000 |
158,000 |
7,300 |
354,000 |
358,000 |
17,200 |
44,000 |
46,000 |
2,000 |
158,000 |
162,000 |
7,500 |
358,000 |
362,000 |
17,400 |
46,000 |
48,000 |
2,100 |
162,000 |
166,000 |
7,600 |
362,000 |
366,000 |
17,600 |
48,000 |
50,000 |
2,200 |
166,000 |
170,000 |
7,800 |
366,000 |
370,000 |
17,800 |
50,000 |
52,000 |
2,300 |
170,000 |
174,000 |
8,000 |
370,000 |
374,000 |
18,000 |
52,000 |
54,000 |
2,400 |
174,000 |
178,000 |
8,200 |
374,000 |
378,000 |
18,200 |
54,000 |
56,000 |
2,500 |
178,000 |
182,000 |
8,400 |
378,000 |
382,000 |
18,400 |
56,000 |
58,000 |
2,600 |
182,000 |
186,000 |
8,600 |
382,000 |
386,000 |
18,600 |
58,000 |
60,000 |
2,700 |
186,000 |
190,000 |
8,800 |
386,000 |
390,000 |
18,800 |
60,000 |
62,000 |
2,800 |
190,000 |
194,000 |
9,000 |
390,000 |
396,000 |
19,000 |
62,000 |
64,000 |
2,900 |
194,000 |
198,000 |
9,200 |
396,000 |
402,000 |
19,300 |
64,000 |
66,000 |
3,000 |
198,000 |
202,000 |
9,400 |
402,000 |
408,000 |
19,600 |
66,000 |
68,000 |
3,100 |
202,000 |
206,000 |
9,600 |
408,000 |
414,000 |
19,900 |
68,000 |
70,000 |
3,200 |
206,000 |
210,000 |
9,800 |
414,000 |
420,000 |
20,200 |
70,000 |
72,000 |
3,300 |
210,000 |
214,000 |
10,000 |
420,000 |
426,000 |
20,500 |
72,000 |
74,000 |
3,400 |
214,000 |
218,000 |
10,200 |
426,000 |
432,000 |
20,800 |
74,000 |
76,000 |
3,500 |
218,000 |
222,000 |
10,400 |
432,000 |
438,000 |
21,100 |
76,000 |
78,000 |
3,600 |
222,000 |
226,000 |
10,600 |
438,000 |
444,000 |
21,400 |
78,000 |
80,000 |
3,700 |
226,000 |
230,000 |
10,800 |
444,000 |
450,000 |
21,700 |
80,000 |
82,000 |
3,800 |
230,000 |
234,000 |
11,000 |
450,000 |
456,000 |
22,000 |
82,000 |
84,000 |
3,800 |
234,000 |
238,000 |
11,200 |
456,000 |
462,000 |
22,300 |
84,000 |
86,000 |
3,900 |
238,000 |
242,000 |
11,400 |
462,000 |
468,000 |
22,600 |
86,000 |
88,000 |
4,000 |
242,000 |
246,000 |
11,600 |
468,000 |
474,000 |
22,900 |
88,000 |
90,000 |
4,100 |
246,000 |
250,000 |
11,800 |
474,000 |
480,000 |
23,200 |
90,000 |
92,000 |
4,200 |
250,000 |
254,000 |
12,000 |
480,000 |
486,000 |
23,500 |
92,000 |
94,000 |
4,300 |
254,000 |
258,000 |
12,200 |
486,000 |
492,000 |
23,800 |
94,000 |
96,000 |
4,400 |
258,000 |
262,000 |
12,400 |
492,000 |
498,000 |
24,100 |
96,000 |
98,000 |
4,500 |
262,000 |
266,000 |
12,600 |
498,000 |
504,000 |
24,400 |
98,000 |
100,000 |
4,600 |
266,000 |
270,000 |
12,800 |
504,000 |
510,000 |
24,700 |
100,000 |
102,000 |
4,700 |
270,000 |
274,000 |
13,000 |
510,000 |
516,000 |
25,000 |
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 |
円 |
円 |
516,000 |
522,000 |
25,300 |
828,000 |
836,000 |
46,600 |
1,228,000 |
1,236,000 |
77,300 |
522,000 |
528,000 |
25,600 |
836,000 |
844,000 |
47,200 |
1,236,000 |
1,244,000 |
78,100 |
528,000 |
534,000 |
25,900 |
844,000 |
852,000 |
47,800 |
1,244,000 |
1,252,000 |
78,900 |
534,000 |
540,000 |
26,200 |
852,000 |
860,000 |
48,400 |
1,252,000 |
1,260,000 |
79,700 |
540,000 |
546,000 |
26,500 |
860,000 |
868,000 |
49,000 |
1,260,000 |
1,268,000 |
80,500 |
546,000 |
552,000 |
26,800 |
868,000 |
876,000 |
49,600 |
1,268,000 |
1,276,000 |
81,300 |
552,000 |
558,000 |
27,100 |
876,000 |
884,000 |
50,200 |
1,276,000 |
1,284,000 |
82,100 |
558,000 |
564,000 |
27,400 |
884,000 |
892,000 |
50,800 |
1,284,000 |
1,292,000 |
82,900 |
564,000 |
570,000 |
27,700 |
892,000 |
900,000 |
51,400 |
1,292,000 |
1,300,000 |
83,700 |
570,000 |
576,000 |
28,000 |
900,000 |
908,000 |
52,000 |
1,300,000 |
1,310,000 |
84,500 |
576,000 |
582,000 |
28,300 |
908,000 |
916,000 |
52,600 |
1,310,000 |
1,320,000 |
85,500 |
582,000 |
588,000 |
28,600 |
916,000 |
924,000 |
53,200 |
1,320,000 |
1,330,000 |
86,500 |
588,000 |
594,000 |
28,900 |
924,000 |
932,000 |
53,800 |
1,330,000 |
1,340,000 |
87,500 |
594,000 |
600,000 |
29,200 |
932,000 |
940,000 |
54,400 |
1,340,000 |
1,350,000 |
88,500 |
600,000 |
606,000 |
29,500 |
940,000 |
948,000 |
55,000 |
1,350,000 |
1,360,000 |
89,500 |
606,000 |
612,000 |
29,900 |
948,000 |
956,000 |
55,600 |
1,360,000 |
1,370,000 |
90,500 |
612,000 |
618,000 |
30,400 |
956,000 |
964,000 |
56,200 |
1,370,000 |
1,380,000 |
91,500 |
618,000 |
624,000 |
30,800 |
964,000 |
972,000 |
56,800 |
1,380,000 |
1,390,000 |
92,500 |
624,000 |
630,000 |
31,300 |
972,000 |
980,000 |
57,400 |
1,390,000 |
1,400,000 |
93,500 |
630,000 |
636,000 |
31,700 |
980,000 |
988,000 |
58,000 |
1,400,000 |
1,410,000 |
94,500 |
636,000 |
642,000 |
32,200 |
988,000 |
996,000 |
58,600 |
1,410,000 |
1,420,000 |
95,500 |
642,000 |
648,000 |
32,600 |
996,000 |
1,004,000 |
59,200 |
1,420,000 |
1,430,000 |
96,500 |
648,000 |
654,000 |
33,100 |
1,004,000 |
1,012,000 |
59,800 |
1,430,000 |
1,440,000 |
97,500 |
654,000 |
660,000 |
33,500 |
1,012,000 |
1,020,000 |
60,400 |
1,440,000 |
1,450,000 |
98,500 |
660,000 |
666,000 |
34,000 |
1,020,000 |
1,028,000 |
61,000 |
1,450,000 |
1,460,000 |
99,500 |
666,000 |
672,000 |
34,400 |
1,028,000 |
1,036,000 |
61,600 |
1,460,000 |
1,470,000 |
100,500 |
672,000 |
678,000 |
34,900 |
1,036,000 |
1,044,000 |
62,200 |
1,470,000 |
1,480,000 |
101,500 |
678,000 |
684,000 |
35,300 |
1,044,000 |
1,052,000 |
62,800 |
1,480,000 |
1,490,000 |
102,500 |
684,000 |
690,000 |
35,800 |
1,052,000 |
1,060,000 |
63,400 |
1,490,000 |
1,500,000 |
103,500 |
690,000 |
696,000 |
36,200 |
1,060,000 |
1,068,000 |
64,000 |
1,500,000 |
1,510,000 |
104,500 |
696,000 |
702,000 |
36,700 |
1,068,000 |
1,076,000 |
64,600 |
1,510,000 |
1,520,000 |
105,500 |
702,000 |
708,000 |
37,100 |
1,076,000 |
1,084,000 |
65,200 |
1,520,000 |
1,530,000 |
106,500 |
708,000 |
714,000 |
37,600 |
1,084,000 |
1,092,000 |
65,800 |
1,530,000 |
1,540,000 |
107,500 |
714,000 |
720,000 |
38,000 |
1,092,000 |
1,100,000 |
66,400 |
1,540,000 |
1,550,000 |
108,500 |
720,000 |
726,000 |
38,500 |
1,100,000 |
1,108,000 |
67,000 |
1,550,000 |
1,560,000 |
109,500 |
726,000 |
732,000 |
38,900 |
1,108,000 |
1,116,000 |
67,600 |
1,560,000 |
1,570,000 |
110,500 |
732,000 |
738,000 |
39,400 |
1,116,000 |
1,124,000 |
68,200 |
1,570,000 |
1,580,000 |
111,500 |
738,000 |
744,000 |
39,800 |
1,124,000 |
1,132,000 |
68,800 |
1,580,000 |
1,590,000 |
112,500 |
744,000 |
750,000 |
40,300 |
1,132,000 |
1,140,000 |
69,400 |
1,590,000 |
1,600,000 |
113,500 |
750,000 |
756,000 |
40,700 |
1,140,000 |
1,148,000 |
70,000 |
1,600,000 |
1,610,000 |
114,500 |
756,000 |
762,000 |
41,200 |
1,148,000 |
1,156,000 |
70,600 |
1,610,000 |
1,620,000 |
115,500 |
762,000 |
768,000 |
41,600 |
1,156,000 |
1,164,000 |
71,200 |
1,620,000 |
1,630,000 |
116,500 |
768,000 |
774,000 |
42,100 |
1,164,000 |
1,172,000 |
71,800 |
1,630,000 |
1,640,000 |
117,500 |
774,000 |
780,000 |
42,500 |
1,172,000 |
1,180,000 |
72,400 |
1,640,000 |
1,650,000 |
118,500 |
780,000 |
788,000 |
43,000 |
1,180,000 |
1,188,000 |
73,000 |
1,650,000 |
1,660,000 |
119,500 |
788,000 |
796,000 |
43,600 |
1,188,000 |
1,196,000 |
73,600 |
1,660,000 |
1,670,000 |
120,500 |
796,000 |
804,000 |
44,200 |
1,196,000 |
1,204,000 |
74,200 |
1,670,000 |
1,680,000 |
121,500 |
804,000 |
812,000 |
44,800 |
1,204,000 |
1,212,000 |
74,900 |
1,680,000 |
1,690,000 |
122,500 |
812,000 |
820,000 |
45,400 |
1,212,000 |
1,220,000 |
75,700 |
1,690,000 |
1,700,000 |
123,500 |
820,000 |
828,000 |
46,000 |
1,220,000 |
1,228,000 |
76,500 |
1,700,000 |
1,710,000 |
124,500 |
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 |
||
1,710,000 |
1,720,000 |
125,500 |
2,000,000 |
3,000,000 |
退職所得控除額控除後の退職手当等の金額に12.5%を乗じて算出した金額から95,500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1,430,500円を控除した金額 |
1,720,000 |
1,730,000 |
126,500 |
||||||
1,730,000 |
1,740,000 |
127,500 |
||||||
1,740,000 |
1,750,000 |
128,500 |
||||||
1,750,000 |
1,760,000 |
129,500 |
||||||
1,760,000 |
1,770,000 |
130,500 |
3,000,000 |
4,400,000 |
退職所得控除額控除後の退職手当等の金額に15%を乗じて算出した金額から170,500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2,430,500円を控除した金額 |
1,770,000 |
1,780,000 |
131,500 |
||||||
1,780,000 |
1,790,000 |
132,500 |
||||||
1,790,000 |
1,800,000 |
133,500 |
||||||
1,800,000 |
1,810,000 |
134,500 |
||||||
1,810,000 |
1,820,000 |
135,500 |
4,400,000 |
6,000,000 |
退職所得控除額控除後の退職手当等の金額に17.5%を乗じて算出した金額から280,500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3,930,500円を控除した金額 |
1,820,000 |
1,830,000 |
136,500 |
||||||
1,830,000 |
1,840,000 |
137,500 |
||||||
1,840,000 |
1,850,000 |
138,500 |
||||||
1,850,000 |
1,860,000 |
139,500 |
||||||
1,860,000 |
1,870,000 |
140,500 |
6,000,000 |
8,000,000 |
退職所得控除額控除後の退職手当等の金額に20%を乗じて算出した金額から430,500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6,180,500円を控除した金額 |
1,870,000 |
1,880,000 |
141,500 |
||||||
1,880,000 |
1,890,000 |
142,500 |
||||||
1,890,000 |
1,900,000 |
143,500 |
||||||
1,900,000 |
1,910,000 |
144,500 |
||||||
1,910,000 |
1,920,000 |
145,500 |
8,000,000 |
12,000,000 |
退職所得控除額控除後の退職手当等の金額に22.5%を乗じて算出した金額から630,500円を控除した金額 |
120,000,000円以上 |
退職所得控除額控除後の退職手当等の金額に37.5%を乗じて算出した金額から9,180,500円を控除した金額 |
|
1,920,000 |
1,930,000 |
146,500 |
||||||
1,930,000 |
1,940,000 |
147,500 |
||||||
1,940,000 |
1,950,000 |
148,500 |
||||||
1,950,000 |
1,960,000 |
149,500 |
||||||
1,960,000 |
1,970,000 |
150,500 |
12,000,000 |
20,000,000 |
退職所得控除額控除後の退職手当等の金額に25%を乗じて算出した金額から930,500円を控除した金額 |
|||
1,970,000 |
1,980,000 |
151,500 |
||||||
1,980,000 |
1,990,000 |
152,500 |
||||||
1,990,000 |
2,000,000 |
153,500 |
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 |
||
千円 |
千円 |
千円 |
千円 |
||
4年以下 |
200 |
700 |
23年 |
2,100 |
2,600 |
24年 |
2,300 |
2,800 |
|||
25年 |
2,500 |
3,000 |
|||
5年 |
250 |
750 |
26年 |
2,700 |
3,200 |
6年 |
300 |
800 |
27年 |
2,900 |
3,400 |
7年 |
350 |
850 |
28年 |
3,100 |
3,600 |
8年 |
400 |
900 |
29年 |
3,300 |
3,800 |
9年 |
450 |
950 |
30年 |
3,500 |
4,000 |
10年 |
500 |
1,000 |
31年 |
3,800 |
4,300 |
11年 |
600 |
1,100 |
32年 |
4,100 |
4,600 |
12年 |
700 |
1,200 |
33年 |
4,400 |
4,900 |
13年 |
800 |
1,300 |
34年 |
4,700 |
5,200 |
14年 |
900 |
1,400 |
35年 |
5,000 |
5,500 |
15年 |
1,000 |
1,500 |
36年 |
5,300 |
5,800 |
16年 |
1,100 |
1,600 |
37年 |
5,600 |
6,100 |
17年 |
1,200 |
1,700 |
38年 |
5,900 |
6,400 |
18年 |
1,300 |
1,800 |
39年 |
6,200 |
6,700 |
19年 |
1,400 |
1,900 |
40年 |
6,500 |
7,000 |
20年 |
1,500 |
2,000 |
41年以上 |
6,500千円に、勤続年数が40年をこえる1年ごとに300千円を加算した金額 |
7,000千円に、勤続年数が40年をこえる1年ごとに300千円を加算した金額 |
21年 |
1,700 |
2,200 |
|||
22年 |
1,900 |
2,400 |
第二十八条第三項(給与所得控除) |
一 前項に規定する収入金額が九十万円以下である場合 十万円と当該収入金額から十万円を控除した金額の十分の二に相当する金額との合計額 |
一 前項に規定する収入金額が六十九万五千円以下である場合 九万五千円と当該収入金額から九万五千円を控除した金額の十分の二に相当する金額との合計額 |
二 前項に規定する収入金額が九十万円をこえ百十万円未満である場合 二十六万円と当該収入金額から九十万円を控除した金額の十分の一に相当する金額との合計額 |
二 前項に規定する収入金額が六十九万五千円をこえ八十九万五千円以下である場合 二十一万五千円と当該収入金額から六十九万五千円を控除した金額の十分の一・七五に相当する金額との合計額 |
|
三 前項に規定する収入金額が百十万円以上である場合 二十八万円 |
三 前項に規定する収入金額が八十九万五千円をこえ百九万五千円未満である場合 二十五万円と当該収入金額から八十九万五千円を控除した金額の十分の〇・七五に相当する金額との合計額 |
|
四 前項に規定する収入金額が百九万五千円以上である場合 二十六万五千円 |
||
第七十九条第一項及び第二項(障害者控除) |
八万円 |
七万七千五百円 |
十二万円 |
十万七千五百円 |
|
第八十条第一項(老年者控除) |
八万円 |
七万七千五百円 |
第八十一条第一項(寡婦控除) |
八万円 |
七万七千五百円 |
第八十二条第一項(勤労学生控除) |
八万円 |
七万七千五百円 |
第八十三条第一項(配偶者控除) |
十六万円 |
十五万七千五百円 |
第八十四条第一項(扶養控除) |
八万円 |
七万七千五百円 |
第八十四条第二項 |
前項の場合において、居住者に配偶者がないときは、その扶養親族のうち一人についての同項の控除の額は、十万円とする。 |
前項の場合において、次の各号に掲げる扶養親族についての同項の控除の額は、当該各号に掲げる金額とする。 |
一 配偶者を有しない居住者の扶養親族のうちの一人 九万五千円 | ||
二 配偶者を有する二以上の居住者が生計を一にしている場合(これらの居住者のうちに控除対象配偶者を有する者がいない場合に限る。)におけるこれらの居住者のうち政令で定めるものの扶養親族のうち一人 八万円 | ||
第八十六条第一項(基礎控除) |
十六万円 |
十五万七千五百円 |
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(昭和四十三年法律第二十一号。以下「改正法」という。)附則別表第一 |
|
第百九十条第二号(年末調整) |
別表第七の附表 |
改正法附則別表第五の附表 |
別表第七 |
改正法附則別表第五 |
|
第百九十四条第一項第六号(給与所得者の扶養控除等申告書) |
第八十四条第二項 |
改正法附則第三条第一項(昭和四十三年分の所得税の所得控除及び税額の計算に係る特例)の規定により読み替えられた第八十四条第二項 |
その旨 |
同項第一号又は第二号の規定の適用を受ける旨 |
|
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 |
4,700 |
9.3 |
137,000 |
139,000 |
13,000 |
9.3 |
|
2,000 |
3,000 |
100 |
9.3 |
52,000 |
53,000 |
4,800 |
9.3 |
139,000 |
141,000 |
13,200 |
9.3 |
3,000 |
4,000 |
200 |
9.3 |
53,000 |
54,000 |
4,900 |
9.3 |
141,000 |
143,000 |
13,400 |
9.3 |
4,000 |
5,000 |
300 |
9.3 |
54,000 |
55,000 |
5,000 |
9.3 |
143,000 |
145,000 |
13,600 |
9.3 |
5,000 |
6,000 |
400 |
9.3 |
55,000 |
56,000 |
5,100 |
9.3 |
145,000 |
147,000 |
13,800 |
9.3 |
6,000 |
7,000 |
500 |
9.3 |
56,000 |
57,000 |
5,200 |
9.3 |
147,000 |
149,000 |
14,000 |
9.3 |
7,000 |
8,000 |
600 |
9.3 |
57,000 |
58,000 |
5,300 |
9.3 |
149,000 |
151,000 |
14,200 |
9.3 |
8,000 |
9,000 |
700 |
9.3 |
68,000 |
59,000 |
5,300 |
9.3 |
151,000 |
153,000 |
14,400 |
9.3 |
9,000 |
10,000 |
800 |
9.3 |
59,000 |
60,000 |
5,400 |
9.3 |
153,000 |
155,000 |
14,600 |
9.3 |
10,000 |
11,000 |
900 |
9.3 |
60,000 |
61,000 |
5,500 |
9.3 |
155,000 |
157,000 |
14,800 |
9.3 |
11,000 |
12,000 |
1,000 |
9.3 |
61,000 |
62,000 |
5,600 |
9.3 |
157,000 |
159,000 |
15,000 |
9.3 |
12,000 |
13,000 |
1,100 |
9.3 |
62,000 |
63,000 |
5,700 |
9.3 |
159,000 |
161,000 |
15,200 |
9.3 |
13,000 |
14,000 |
1,200 |
9.3 |
63,000 |
64,000 |
5,800 |
9.3 |
161,000 |
163,000 |
15,400 |
9.3 |
14,000 |
15,000 |
1,300 |
9.3 |
64,000 |
65,000 |
5,900 |
9.3 |
163,000 |
165,000 |
15,600 |
9.3 |
15,000 |
16,000 |
1,300 |
9.3 |
65,000 |
67,000 |
6,000 |
9.3 |
165,000 |
167,000 |
15,800 |
9.3 |
16,000 |
17,000 |
1,400 |
9.3 |
67,000 |
69,000 |
6,200 |
9.3 |
167,000 |
169,000 |
16,000 |
9.3 |
17,000 |
18,000 |
1,500 |
9.3 |
69,000 |
71,000 |
6,400 |
9.3 |
169,000 |
171,000 |
16,200 |
9.3 |
18,000 |
19,000 |
1,600 |
9.3 |
71,000 |
73,000 |
6,600 |
9.3 |
171,000 |
173,000 |
16,400 |
9.3 |
19,000 |
20,000 |
1,700 |
9.3 |
73,000 |
75,000 |
6,700 |
9.3 |
173,000 |
175,000 |
16,600 |
9.3 |
20,000 |
21,000 |
1,800 |
9.3 |
75,000 |
77,000 |
6,900 |
9.3 |
175,000 |
177,000 |
16,800 |
9.3 |
21,000 |
22,000 |
1,900 |
9.3 |
77,000 |
79,000 |
7,100 |
9.3 |
177,000 |
179,000 |
17,000 |
9.3 |
22,000 |
23,000 |
2,000 |
9.3 |
79,000 |
81,000 |
7,300 |
9.3 |
179,000 |
181,000 |
17,200 |
9.3 |
23,000 |
24,000 |
2,100 |
9.3 |
81,000 |
83,000 |
7,500 |
9.3 |
181,000 |
183,000 |
17,400 |
9.3 |
24,000 |
25,000 |
2,200 |
9.3 |
83,000 |
85,000 |
7,700 |
9.3 |
183,000 |
185,000 |
17,600 |
9.3 |
25,000 |
26,000 |
2,300 |
9.3 |
85,000 |
87,000 |
7,900 |
9.3 |
185,000 |
187,000 |
17,800 |
9.3 |
26,000 |
27,000 |
2,400 |
9.3 |
87,000 |
89,000 |
8,000 |
9.3 |
187,000 |
189,000 |
18,000 |
9.3 |
27,000 |
28,000 |
2,500 |
9.3 |
89,000 |
91,000 |
8,200 |
9.3 |
189,000 |
191,000 |
18,200 |
9.3 |
28,000 |
29,000 |
2,600 |
9.3 |
91,000 |
93,000 |
8,400 |
9.3 |
191,000 |
193,000 |
18,400 |
9.3 |
29,000 |
30,000 |
2,600 |
9.3 |
93,000 |
95,000 |
8,600 |
9.3 |
193,000 |
195,000 |
18,600 |
9.3 |
30,000 |
31,000 |
2,700 |
9.3 |
95,000 |
97,000 |
8,800 |
9.3 |
195,000 |
198,000 |
18,800 |
9.3 |
31,000 |
32,000 |
2,800 |
9.3 |
97,000 |
99,000 |
9,000 |
9.3 |
198,000 |
201,000 |
19,100 |
9.3 |
32,000 |
33,000 |
2,900 |
9.3 |
99,000 |
101,000 |
9,200 |
9.3 |
201,000 |
204,000 |
19,400 |
9.3 |
33,000 |
34,000 |
3,000 |
9.3 |
101,000 |
103,000 |
9,400 |
9.3 |
204,000 |
207,000 |
19,700 |
9.3 |
34,000 |
35,000 |
3,100 |
9.3 |
103,000 |
105,000 |
9,600 |
9.3 |
207,000 |
210,000 |
20,000 |
9.3 |
35,000 |
36,000 |
3,200 |
9.3 |
105,000 |
107,000 |
9,800 |
9.3 |
210,000 |
213,000 |
20,300 |
9.3 |
36,000 |
37,000 |
3,300 |
9.3 |
107,000 |
109,000 |
10,000 |
9.3 |
213,000 |
216,000 |
20,600 |
9.3 |
37,000 |
38,000 |
3,400 |
9.3 |
109,000 |
111,000 |
10,200 |
9.3 |
216,000 |
219,000 |
20,900 |
9.3 |
38,000 |
39,000 |
3,500 |
9.3 |
111,000 |
113,000 |
10,400 |
9.3 |
219,000 |
222,000 |
21,200 |
9.3 |
39,000 |
40,000 |
3,600 |
9.3 |
113,000 |
115,000 |
10,600 |
9.3 |
222,000 |
225,000 |
21,500 |
9.3 |
40,000 |
41,000 |
3,700 |
9.3 |
115,000 |
117,000 |
10,800 |
9.3 |
225,000 |
228,000 |
21,800 |
9.3 |
41,000 |
42,000 |
3,800 |
9.3 |
117,000 |
119,000 |
11,000 |
9.3 |
228,000 |
231,000 |
22,100 |
9.3 |
42,000 |
43,000 |
3,900 |
9.3 |
119,000 |
121,000 |
11,200 |
9.3 |
231,000 |
234,000 |
22,400 |
9.3 |
43,000 |
44,000 |
3,900 |
9.3 |
121,000 |
123,000 |
11,400 |
9.3 |
234,000 |
237,000 |
22,700 |
9.3 |
44,000 |
45,000 |
4,000 |
9.3 |
123,000 |
125,000 |
11,600 |
9.3 |
237,000 |
240,000 |
23,000 |
9.3 |
45,000 |
46,000 |
4,100 |
9.3 |
125,000 |
127,000 |
11,800 |
9.3 |
240,000 |
243,000 |
23,300 |
9.3 |
46,000 |
47,000 |
4,200 |
9.3 |
127,000 |
129,000 |
12,000 |
9.3 |
243,000 |
246,000 |
23,600 |
9.3 |
47,000 |
48,000 |
4,300 |
9.3 |
129,000 |
131,000 |
12,200 |
9.3 |
246,000 |
249,000 |
23,900 |
9.3 |
48,000 |
49,000 |
4,400 |
9.3 |
131,000 |
133,000 |
12,400 |
9.3 |
249,000 |
252,000 |
24,200 |
9.3 |
49,000 |
50,000 |
4,500 |
9.3 |
133,000 |
135,000 |
12,600 |
9.3 |
252,000 |
255,000 |
24,500 |
9.3 |
50,000 |
51,000 |
4,600 |
9.3 |
135,000 |
137,000 |
12,800 |
9.3 |
255,000 |
258,000 |
24,800 |
9.3 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
258,000 |
261,000 |
25,100 |
9.3 |
414,000 |
418,000 |
46,400 |
11 |
614,000 |
618,000 |
77,100 |
12 |
261,000 |
264,000 |
25,400 |
9.3 |
418,000 |
422,000 |
47,000 |
11 |
618,000 |
622,000 |
77,900 |
12 |
264,000 |
267,000 |
25,700 |
9.3 |
422,000 |
426,000 |
47,600 |
11 |
622,000 |
626,000 |
78,700 |
12 |
267,000 |
270,000 |
26,000 |
9.3 |
426,000 |
430,000 |
48,200 |
11 |
626,000 |
630,000 |
79,500 |
12 |
270,000 |
273,000 |
26,300 |
9.3 |
430,000 |
434,000 |
48,800 |
11 |
630,000 |
634,000 |
80,300 |
12 |
273,000 |
276,000 |
26,600 |
9.3 |
434,000 |
438,000 |
49,400 |
11 |
634,000 |
638,000 |
81,100 |
12 |
276,000 |
279,000 |
26,900 |
9.3 |
438,000 |
442,000 |
50,000 |
11 |
638,000 |
642,000 |
81,900 |
12 |
279,000 |
282,000 |
27,200 |
9.3 |
442,000 |
446,000 |
50,600 |
11 |
642,000 |
646,000 |
82,700 |
12 |
282,000 |
285,000 |
27,500 |
9.3 |
446,000 |
450,000 |
51,200 |
11 |
646,000 |
650,000 |
83,500 |
12 |
285,000 |
288,000 |
27,800 |
9.3 |
450,000 |
454,000 |
51,800 |
11 |
650,000 |
655,000 |
84,300 |
12 |
288,000 |
291,000 |
28,100 |
9.3 |
454,000 |
458,000 |
52,400 |
11 |
655,000 |
660,000 |
85,300 |
13 |
291,000 |
294,000 |
28,400 |
9.3 |
458,000 |
462,000 |
53,000 |
11 |
660,000 |
665,000 |
86,300 |
13 |
294,000 |
297,000 |
28,700 |
9.3 |
462,000 |
466,000 |
53,600 |
11 |
665,000 |
670,000 |
87,300 |
13 |
297,000 |
300,000 |
29,000 |
9.3 |
466,000 |
470,000 |
54,200 |
11 |
670,000 |
675,000 |
88,300 |
13 |
300,000 |
303,000 |
29,300 |
9.3 |
470,000 |
474,000 |
54,800 |
11 |
675,000 |
680,000 |
89,300 |
13 |
303,000 |
306,000 |
29,700 |
9.3 |
474,000 |
478,000 |
55,400 |
11 |
680,000 |
685,000 |
90,300 |
13 |
306,000 |
309,000 |
30,200 |
9.3 |
478,000 |
482,000 |
56,000 |
11 |
685,000 |
690,000 |
91,300 |
13 |
309,000 |
312,000 |
30,600 |
9.3 |
482,000 |
486,000 |
56,600 |
11 |
690,000 |
695,000 |
92,300 |
13 |
312,000 |
315,000 |
31,100 |
9.3 |
486,000 |
490,000 |
57,200 |
11 |
695,000 |
700,000 |
93,300 |
13 |
315,000 |
318,000 |
31,500 |
10 |
490,000 |
494,000 |
57,800 |
11 |
700,000 |
705,000 |
94,300 |
13 |
318,000 |
321,000 |
32,000 |
10 |
494,000 |
498,000 |
58,400 |
11 |
705,000 |
710,000 |
95,300 |
13 |
321,000 |
324,000 |
32,400 |
10 |
498,000 |
502,000 |
59,000 |
11 |
710,000 |
715,000 |
96,300 |
13 |
324,000 |
327,000 |
32,900 |
10 |
502,000 |
506,000 |
59,600 |
11 |
715,000 |
720,000 |
97,300 |
13 |
327,000 |
330,000 |
33,300 |
10 |
506,000 |
510,000 |
60,200 |
11 |
720,000 |
725,000 |
98,300 |
13 |
330,000 |
333,000 |
33,800 |
10 |
510,000 |
514,000 |
60,800 |
11 |
725,000 |
730,000 |
99,300 |
13 |
333,000 |
336,000 |
34,200 |
10 |
514,000 |
518,000 |
61,400 |
11 |
730,000 |
735,000 |
100,300 |
13 |
336,000 |
339,000 |
34,700 |
10 |
518,000 |
522,000 |
62,000 |
11 |
735,000 |
740,000 |
101,300 |
13 |
339,000 |
342,000 |
35,100 |
10 |
522,000 |
526,000 |
62,600 |
11 |
740,000 |
745,000 |
102,300 |
13 |
342,000 |
345,000 |
35,600 |
10 |
526,000 |
530,000 |
63,200 |
12 |
745,000 |
750,000 |
103,300 |
13 |
345,000 |
348,000 |
36,000 |
10 |
530,000 |
534,000 |
63,800 |
12 |
750,000 |
755,000 |
104,300 |
13 |
348,000 |
351,000 |
36,500 |
10 |
534,000 |
538,000 |
64,400 |
12 |
755,000 |
760,000 |
105,300 |
13 |
351,000 |
354,000 |
36,900 |
10 |
538,000 |
542,000 |
65,000 |
12 |
760,000 |
765,000 |
106,300 |
13 |
354,000 |
357,000 |
37,400 |
10 |
542,000 |
546,000 |
65,600 |
12 |
765,000 |
770,000 |
107,300 |
14 |
357,000 |
360,000 |
37,800 |
10 |
546,000 |
550,000 |
66,200 |
12 |
770,000 |
775,000 |
108,300 |
14 |
360,000 |
363,000 |
38,300 |
10 |
550,000 |
554,000 |
66,800 |
12 |
775,000 |
780,000 |
109,300 |
14 |
363,000 |
366,000 |
38,700 |
10 |
554,000 |
558,000 |
67,400 |
12 |
780,000 |
785,000 |
110,300 |
14 |
366,000 |
369,000 |
39,200 |
10 |
558,000 |
562,000 |
68,000 |
12 |
785,000 |
790,000 |
111,300 |
14 |
369,000 |
372,000 |
39,600 |
10 |
562,000 |
566,000 |
68,600 |
12 |
790,000 |
795,000 |
112,300 |
14 |
372,000 |
375,000 |
40,100 |
10 |
566,000 |
570,000 |
69,200 |
12 |
795,000 |
800,000 |
113,300 |
14 |
375,000 |
378,000 |
40,500 |
10 |
570,000 |
574,000 |
69,800 |
12 |
800,000 |
805,000 |
114,300 |
14 |
378,000 |
381,000 |
41,000 |
10 |
574,000 |
578,000 |
70,400 |
12 |
805,000 |
810,000 |
115,300 |
14 |
381,000 |
384,000 |
41,400 |
10 |
578,000 |
582,000 |
71,000 |
12 |
810,000 |
815,000 |
116,300 |
14 |
384,000 |
387,000 |
41,900 |
10 |
582,000 |
586,000 |
71,600 |
12 |
815,000 |
820,000 |
117,300 |
14 |
387,000 |
390,000 |
42,300 |
10 |
586,000 |
590,000 |
72,200 |
12 |
820,000 |
825,000 |
118,300 |
14 |
390,000 |
394,000 |
42,800 |
10 |
590,000 |
594,000 |
72,800 |
12 |
825,000 |
830,000 |
119,300 |
14 |
394,000 |
398,000 |
43,400 |
11 |
594,000 |
598,000 |
73,400 |
12 |
830,000 |
835,000 |
120,300 |
14 |
398,000 |
402,000 |
44,000 |
11 |
598,000 |
602,000 |
74,000 |
12 |
835,000 |
840,000 |
121,300 |
14 |
402,000 |
406,000 |
44,600 |
11 |
602,000 |
606,000 |
74,700 |
12 |
840,000 |
845,000 |
122,300 |
14 |
406,000 |
410,000 |
45,200 |
11 |
606,000 |
610,000 |
75,500 |
12 |
845,000 |
850,000 |
123,300 |
14 |
410,000 |
414,000 |
45,800 |
11 |
610,000 |
614,000 |
76,300 |
12 |
850,000 |
855,000 |
124,300 |
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 |
125,300 |
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95,700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1,430,700円を控除した金額 |
||
860,000 |
865,000 |
126,300 |
14 |
||||||||
865,000 |
870,000 |
127,300 |
14 |
||||||||
870,000 |
875,000 |
128,300 |
14 |
||||||||
875,000 |
880,000 |
129,300 |
14 |
||||||||
880,000 |
885,000 |
130,300 |
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170,700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2,430,700円を控除した金額 |
||
885,000 |
890,000 |
131,300 |
14 |
||||||||
890,000 |
895,000 |
132,300 |
14 |
||||||||
895,000 |
900,000 |
133,300 |
14 |
||||||||
900,000 |
905,000 |
134,300 |
14 |
||||||||
905,000 |
910,000 |
135,300 |
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280,700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3,930,700円を控除した金額 |
||
910,000 |
915,000 |
136,300 |
14 |
||||||||
915,000 |
920,000 |
137,300 |
15 |
||||||||
920,000 |
925,000 |
138,300 |
15 |
||||||||
925,000 |
930,000 |
139,300 |
15 |
||||||||
930,000 |
935,000 |
140,300 |
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430,700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6,180,700円を控除した金額 |
||
935,000 |
940,000 |
141,300 |
15 |
||||||||
940,000 |
945,000 |
142,300 |
15 |
||||||||
945,000 |
950,000 |
143,300 |
15 |
||||||||
950,000 |
955,000 |
144,300 |
15 |
||||||||
955,000 |
960,000 |
145,300 |
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630,700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9,180,700円を控除した金額 |
|||
960,000 |
965,000 |
146,300 |
15 |
||||||||
965,000 |
970,000 |
147,300 |
15 |
||||||||
970,000 |
975,000 |
148,300 |
15 |
||||||||
975,000 |
980,000 |
149,300 |
15 |
||||||||
980,000 |
985,000 |
150,300 |
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930,700円を控除した金額 |
|||||
985,000 |
990,000 |
151,300 |
15 |
||||||||
990,000 |
995,000 |
152,300 |
15 |
||||||||
995,000 |
1,000,000 |
153,300 |
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 |
4,700 |
137,000 |
139,000 |
12,700 |
|
2,000 |
3,000 |
100 |
52,000 |
53,000 |
4,800 |
139,000 |
141,000 |
12,900 |
3,000 |
4,000 |
200 |
53,000 |
54,000 |
4,900 |
141,000 |
143,000 |
13,100 |
4,000 |
5,000 |
300 |
54,000 |
55,000 |
5,000 |
143,000 |
145,000 |
13,200 |
5,000 |
6,000 |
400 |
55,000 |
56,000 |
5,100 |
145,000 |
147,000 |
13,400 |
6,000 |
7,000 |
500 |
56,000 |
57,000 |
5,200 |
147,000 |
149,000 |
13,600 |
7,000 |
8,000 |
600 |
57,000 |
58,000 |
5,300 |
149,000 |
151,000 |
13,800 |
8,000 |
9,000 |
700 |
58,000 |
59,000 |
5,300 |
151,000 |
153,000 |
14,000 |
9,000 |
10,000 |
800 |
59,000 |
60,000 |
5,400 |
153,000 |
155,000 |
14,200 |
10,000 |
11,000 |
900 |
60,000 |
61,000 |
5,500 |
155,000 |
157,000 |
14,400 |
11,000 |
12,000 |
1,000 |
61,000 |
62,000 |
5,600 |
157,000 |
159,000 |
14,600 |
12,000 |
13,000 |
1,100 |
62,000 |
63,000 |
5,700 |
159,000 |
161,000 |
14,700 |
13,000 |
14,000 |
1,200 |
63,000 |
64,000 |
5,800 |
161,000 |
163,000 |
14,900 |
14,000 |
15,000 |
1,300 |
64,000 |
65,000 |
5,900 |
163,000 |
165,000 |
15,100 |
15,000 |
16,000 |
1,300 |
65,000 |
67,000 |
6,000 |
165,000 |
167,000 |
15,300 |
16,000 |
17,000 |
1,400 |
67,000 |
69,000 |
6,200 |
167,000 |
169,000 |
15,500 |
17,000 |
18,000 |
1,500 |
69,000 |
71,000 |
6,400 |
169,000 |
171,000 |
15,700 |
18,000 |
19,000 |
1,600 |
71,000 |
73,000 |
6,600 |
171,000 |
173,000 |
15,900 |
19,000 |
20,000 |
1,700 |
73,000 |
75,000 |
6,700 |
173,000 |
175,000 |
16,000 |
20,000 |
21,000 |
1,800 |
75,000 |
77,000 |
6,900 |
175,000 |
177,000 |
16,200 |
21,000 |
22,000 |
1,900 |
77,000 |
79,000 |
7,100 |
177,000 |
179,000 |
16,400 |
22,000 |
23,000 |
2,000 |
79,000 |
81,000 |
7,300 |
179,000 |
181,000 |
16,600 |
23,000 |
24,000 |
2,100 |
81,000 |
83,000 |
7,500 |
181,000 |
183,000 |
16,800 |
24,000 |
25,000 |
2,200 |
83,000 |
85,000 |
7,700 |
183,000 |
185,000 |
17,000 |
25,000 |
26,000 |
2,300 |
85,000 |
87,000 |
7,900 |
185,000 |
187,000 |
17,200 |
26,000 |
27,000 |
2,400 |
87,000 |
89,000 |
8,000 |
187,000 |
189,000 |
17,300 |
27,000 |
28,000 |
2,500 |
89,000 |
91,000 |
8,200 |
189,000 |
191,000 |
17,500 |
28,000 |
29,000 |
2,600 |
91,000 |
93,000 |
8,400 |
191,000 |
193,000 |
17,700 |
29,000 |
30,000 |
2,600 |
93,000 |
95,000 |
8,600 |
193,000 |
195,000 |
17,900 |
30,000 |
31,000 |
2,700 |
95,000 |
97,000 |
8,800 |
195,000 |
198,000 |
18,100 |
31,000 |
32,000 |
2,800 |
97,000 |
99,000 |
9,000 |
198,000 |
201,000 |
18,400 |
32,000 |
33,000 |
2,900 |
99,000 |
101,000 |
9,200 |
201,000 |
204,000 |
18,600 |
33,000 |
34,000 |
3,000 |
101,000 |
103,000 |
9,300 |
204,000 |
207,000 |
18,900 |
34,000 |
35,000 |
3,100 |
103,000 |
105,000 |
9,500 |
207,000 |
210,000 |
19,200 |
35,000 |
36,000 |
3,200 |
105,000 |
107,000 |
9,700 |
210,000 |
213,000 |
19,500 |
36,000 |
37,000 |
3,300 |
107,000 |
109,000 |
9,900 |
213,000 |
216,000 |
19,800 |
37,000 |
38,000 |
3,400 |
109,000 |
111,000 |
10,100 |
216,000 |
219,000 |
20,000 |
38,000 |
39,000 |
3,500 |
111,000 |
113,000 |
10,300 |
219,000 |
222,000 |
20,300 |
39,000 |
40,000 |
3,600 |
113,000 |
115,000 |
10,500 |
222,000 |
225,000 |
20,600 |
40,000 |
41,000 |
3,700 |
115,000 |
117,000 |
10,600 |
225,000 |
228,000 |
20,900 |
41,000 |
42,000 |
3,800 |
117,000 |
119,000 |
10,800 |
228,000 |
231,000 |
21,200 |
42,000 |
43,000 |
3,900 |
119,000 |
121,000 |
11,000 |
231,000 |
234,000 |
21,400 |
43,000 |
44,000 |
3,900 |
121,000 |
123,000 |
11,200 |
234,000 |
237,000 |
21,700 |
44,000 |
45,000 |
4,000 |
123,000 |
125,000 |
11,400 |
237,000 |
240,000 |
22,000 |
45,000 |
46,000 |
4,100 |
125,000 |
127,000 |
11,600 |
240,000 |
243,000 |
22,300 |
46,000 |
47,000 |
4,200 |
127,000 |
129,000 |
11,800 |
243,000 |
246,000 |
22,500 |
47,000 |
48,000 |
4,300 |
129,000 |
131,000 |
11,900 |
246,000 |
249,000 |
22,800 |
48,000 |
49,000 |
4,400 |
131,000 |
133,000 |
12,100 |
249,000 |
252,000 |
23,100 |
49,000 |
50,000 |
4,500 |
133,000 |
135,000 |
12,300 |
252,000 |
255,000 |
23,400 |
50,000 |
51,000 |
4,600 |
135,000 |
137,000 |
12,500 |
255,000 |
258,000 |
23,700 |
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 |
258,000 |
261,000 |
23,900 |
414,000 |
418,000 |
38,500 |
614,000 |
618,000 |
57,900 |
261,000 |
264,000 |
24,200 |
418,000 |
422,000 |
38,800 |
618,000 |
622,000 |
58,300 |
264,000 |
267,000 |
24,500 |
422,000 |
426,000 |
39,200 |
622,000 |
626,000 |
58,700 |
267,000 |
270,000 |
24,800 |
426,000 |
430,000 |
39,600 |
626,000 |
630,000 |
59,100 |
270,000 |
273,000 |
25,100 |
430,000 |
434,000 |
39,900 |
630,000 |
634,000 |
59,500 |
273,000 |
276,000 |
25,300 |
434,000 |
438,000 |
40,300 |
634,000 |
638,000 |
59,900 |
276,000 |
279,000 |
25,600 |
438,000 |
442,000 |
40,700 |
638,000 |
642,000 |
60,300 |
279,000 |
282,000 |
25,900 |
442,000 |
446,000 |
41,100 |
642,000 |
646,000 |
60,700 |
282,000 |
285,000 |
26,200 |
446,000 |
450,000 |
41,400 |
646,000 |
650,000 |
61,100 |
285,000 |
288,000 |
26,500 |
450,000 |
454,000 |
41,800 |
650,000 |
655,000 |
61,500 |
288,000 |
291,000 |
26,700 |
454,000 |
458,000 |
42,200 |
655,000 |
660,000 |
62,000 |
291,000 |
294,000 |
27,000 |
458,000 |
462,000 |
42,500 |
660,000 |
665,000 |
62,500 |
294,000 |
297,000 |
27,300 |
462,000 |
466,000 |
42,900 |
665,000 |
670,000 |
63,000 |
297,000 |
300,000 |
27,600 |
466,000 |
470,000 |
43,300 |
670,000 |
675,000 |
63,500 |
300,000 |
303,000 |
27,900 |
470,000 |
474,000 |
43,700 |
675,000 |
680,000 |
64,000 |
303,000 |
306,000 |
28,100 |
474,000 |
478,000 |
44,000 |
680,000 |
685,000 |
64,500 |
306,000 |
309,000 |
28,400 |
478,000 |
482,000 |
44,400 |
685,000 |
690,000 |
65,000 |
309,000 |
312,000 |
28,700 |
482,000 |
486,000 |
44,800 |
690,000 |
695,000 |
65,500 |
312,000 |
315,000 |
29,000 |
486,000 |
490,000 |
45,100 |
695,000 |
700,000 |
66,000 |
315,000 |
318,000 |
29,200 |
490,000 |
494,000 |
45,500 |
700,000 |
705,000 |
66,500 |
318,000 |
321,000 |
29,500 |
494,000 |
498,000 |
45,900 |
705,000 |
710,000 |
67,000 |
321,000 |
324,000 |
29,800 |
498,000 |
502,000 |
46,300 |
710,000 |
715,000 |
67,500 |
324,000 |
327,000 |
30,100 |
502,000 |
506,000 |
46,700 |
715,000 |
720,000 |
68,000 |
327,000 |
330,000 |
30,400 |
506,000 |
510,000 |
47,100 |
720,000 |
725,000 |
68,500 |
330,000 |
333,000 |
30,600 |
510,000 |
514,000 |
47,500 |
725,000 |
730,000 |
69,000 |
333,000 |
336,000 |
30,900 |
514,000 |
518,000 |
47,900 |
730,000 |
735,000 |
69,500 |
336,000 |
339,000 |
31,200 |
518,000 |
522,000 |
48,300 |
735,000 |
740,000 |
70,000 |
339,000 |
342,000 |
31,500 |
522,000 |
526,000 |
48,700 |
740,000 |
745,000 |
70,500 |
342,000 |
345,000 |
31,800 |
526,000 |
530,000 |
49,100 |
745,000 |
750,000 |
71,000 |
345,000 |
348,000 |
32,000 |
530,000 |
534,000 |
49,500 |
750,000 |
755,000 |
71,500 |
348,000 |
351,000 |
32,300 |
534,000 |
538,000 |
49,900 |
755,000 |
760,000 |
72,000 |
351,000 |
354,000 |
32,600 |
538,000 |
542,000 |
50,300 |
760,000 |
765,000 |
72,500 |
354,000 |
357,000 |
32,900 |
542,000 |
546,000 |
50,700 |
765,000 |
770,000 |
73,000 |
357,000 |
360,000 |
33,200 |
546,000 |
550,000 |
51,100 |
770,000 |
775,000 |
73,500 |
360,000 |
363,000 |
33,400 |
550,000 |
554,000 |
51,500 |
775,000 |
780,000 |
74,000 |
363,000 |
366,000 |
33,700 |
554,000 |
558,000 |
51,900 |
780,000 |
785,000 |
74,500 |
366,000 |
369,000 |
34,000 |
558,000 |
562,000 |
52,300 |
785,000 |
790,000 |
75,000 |
369,000 |
372,000 |
34,300 |
562,000 |
566,000 |
52,700 |
790,000 |
795,000 |
75,500 |
372,000 |
375,000 |
34,500 |
566,000 |
570,000 |
53,100 |
795,000 |
800,000 |
76,000 |
375,000 |
378,000 |
34,800 |
570,000 |
574,000 |
53,500 |
800,000 |
805,000 |
76,500 |
378,000 |
381,000 |
35,100 |
574,000 |
578,000 |
53,900 |
805,000 |
810,000 |
77,000 |
381,000 |
384,000 |
35,400 |
578,000 |
582,000 |
54,300 |
810,000 |
815,000 |
77,500 |
384,000 |
387,000 |
35,700 |
582,000 |
586,000 |
54,700 |
815,000 |
820,000 |
78,000 |
387,000 |
390,000 |
35,900 |
586,000 |
590,000 |
55,100 |
820,000 |
825,000 |
78,500 |
390,000 |
394,000 |
36,200 |
590,000 |
594,000 |
55,500 |
825,000 |
830,000 |
79,000 |
394,000 |
398,000 |
36,600 |
594,000 |
598,000 |
55,900 |
830,000 |
835,000 |
79,500 |
398,000 |
402,000 |
37,000 |
598,000 |
602,000 |
56,300 |
835,000 |
840,000 |
80,000 |
402,000 |
406,000 |
37,300 |
602,000 |
606,000 |
56,700 |
840,000 |
845,000 |
80,500 |
406,000 |
410,000 |
37,700 |
606,000 |
610,000 |
57,100 |
845,000 |
850,000 |
81,000 |
410,000 |
414,000 |
38,100 |
610,000 |
614,000 |
57,500 |
850,000 |
855,000 |
81,500 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
855,000 |
860,000 |
82,000 |
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78,500円を控除した金額 |
30,000,000 |
50,000,000 |
課税山林所得金額に50%を乗じて算出した金額から4,653,500円を控除した金額 |
860,000 |
865,000 |
82,500 |
||||||
865,000 |
870,000 |
83,000 |
||||||
870,000 |
875,000 |
83,500 |
||||||
875,000 |
880,000 |
84,000 |
||||||
880,000 |
885,000 |
84,500 |
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228,500円を控除した金額 |
50,000,000 |
100,000,000 |
課税山林所得金額に55%を乗じて算出した金額から7,153,500円を控除した金額 |
885,000 |
890,000 |
85,000 |
||||||
890,000 |
895,000 |
85,500 |
||||||
895,000 |
900,000 |
86,000 |
||||||
900,000 |
905,000 |
86,500 |
||||||
905,000 |
910,000 |
87,000 |
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478,500円を控除した金額 |
100,000,000 |
150,000,000 |
課税山林所得金額に60%を乗じて算出した金額から12,153,500円を控除した金額 |
910,000 |
915,000 |
87,500 |
||||||
915,000 |
920,000 |
88,000 |
||||||
920,000 |
925,000 |
88,500 |
||||||
925,000 |
930,000 |
89,000 |
||||||
930,000 |
935,000 |
89,500 |
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853,500円を控除した金額 |
150,000,000 |
225,000,000 |
課税山林所得金額に65%を乗じて算出した金額から19,653,500円を控除した金額 |
935,000 |
940,000 |
90,000 |
||||||
940,000 |
945,000 |
90,500 |
||||||
945,000 |
950,000 |
91,000 |
||||||
950,000 |
955,000 |
91,500 |
||||||
955,000 |
960,000 |
92,000 |
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1,403,500円を控除した金額 |
225,000,000 |
300,000,000 |
課税山林所得金額に70%を乗じて算出した金額から30,903,500円を控除した金額 |
960,000 |
965,000 |
92,500 |
||||||
965,000 |
970,000 |
93,000 |
||||||
970,000 |
975,000 |
93,500 |
||||||
975,000 |
980,000 |
94,000 |
||||||
980,000 |
985,000 |
94,500 |
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2,153,500円を控除した金額 |
300,000,000円以上 |
課税山林所得金額に75%を乗じて算出した金額から45,903,500円を控除した金額 |
|
985,000 |
990,000 |
95,000 |
||||||
990,000 |
995,000 |
95,500 |
||||||
995,000 |
1,000,000 |
96,000 |
||||||
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3,500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3,153,500円を控除した金額 |
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 |
|
% |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
0 |
167千円未満 |
180千円未満 |
190千円未満 |
200千円未満 |
210千円未満 |
220千円未満 |
230千円未満 |
240千円未満 |
250千円未満 |
|||||||||
60 |
250 |
270 |
||||||||||||||||
65 |
230 |
240 |
240 |
270 |
270 |
410 |
||||||||||||
70 |
220 |
250 |
240 |
390 |
270 |
430 |
410 |
470 |
||||||||||
75 |
210 |
360 |
250 |
410 |
390 |
460 |
430 |
510 |
470 |
560 |
||||||||
80 |
200 |
370 |
360 |
440 |
410 |
510 |
460 |
700 |
510 |
770 |
560 |
840 |
||||||
85 |
190 |
400 |
370 |
500 |
440 |
740 |
510 |
840 |
700 |
1,090 |
770 |
1,190 |
840 |
1,290 |
||||
90 |
180 |
640 |
400 |
840 |
500 |
1,200 |
740 |
1,590 |
840 |
1,790 |
1,090 |
1,990 |
1,190 |
2,430 |
1,290 |
2,630 |
||
95 |
167 |
1,190 |
640 |
3,210 |
840 |
4,550 |
1,200 |
5,550 |
1,590 |
7,020 |
1,790 |
8,020 |
1,990 |
9,020 |
2,430 |
10,770 |
2,630 |
11,770 |
99 |
1,190 |
20,000 |
3,210 |
20,000 |
4,550 |
20,000 |
5,550 |
20,000 |
7,020 |
20,000 |
8,020 |
20,000 |
9,020 |
20,000 |
10,770 |
20,000 |
11,770 |
20,000 |
昭和43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43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 |
|
% |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
千円 |
0 |
158千円未満 |
160千円未満 |
163千円未満 |
165千円未満 |
168千円未満 |
170千円未満 |
173千円未満 |
175千円未満 |
178千円未満 |
|||||||||
85 |
178 |
220 |
||||||||||||||||
90 |
168 |
330 |
170 |
380 |
173 |
430 |
175 |
480 |
220 |
660 |
||||||||
95 |
160 |
630 |
163 |
1,060 |
165 |
1,310 |
330 |
1,760 |
380 |
2,250 |
430 |
2,500 |
480 |
3,030 |
660 |
3,280 |
||
99 |
158 |
5,000 |
630 |
5,000 |
1,060 |
5,000 |
1,310 |
5,000 |
1,760 |
5,000 |
2,250 |
5,000 |
2,500 |
5,000 |
3,030 |
5,000 |
3,280 |
5,000 |
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 |
4,700 |
137,000 |
139,000 |
13,000 |
|
2,000 |
3,000 |
100 |
52,000 |
53,000 |
4,800 |
139,000 |
141,000 |
13,200 |
3,000 |
4,000 |
200 |
53,000 |
54,000 |
4,900 |
141,000 |
143,000 |
13,400 |
4,000 |
5,000 |
300 |
54,000 |
55,000 |
5,000 |
143,000 |
145,000 |
13,600 |
5,000 |
6,000 |
400 |
55,000 |
56,000 |
5,100 |
145,000 |
147,000 |
13,800 |
6,000 |
7,000 |
500 |
56,000 |
57,000 |
5,200 |
147,000 |
149,000 |
14,000 |
7,000 |
8,000 |
600 |
57,000 |
58,000 |
5,300 |
149,000 |
151,000 |
14,200 |
8,000 |
9,000 |
700 |
58,000 |
59,000 |
5,300 |
151,000 |
153,000 |
14,400 |
9,000 |
10,000 |
800 |
59,000 |
60,000 |
5,400 |
153,000 |
155,000 |
14,600 |
10,000 |
11,000 |
900 |
60,000 |
61,000 |
5,500 |
155,000 |
157,000 |
14,800 |
11,000 |
12,000 |
1,000 |
61,000 |
62,000 |
5,600 |
157,000 |
159,000 |
15,000 |
12,000 |
13,000 |
1,100 |
62,000 |
63,000 |
5,700 |
159,000 |
161,000 |
15,200 |
13,000 |
14,000 |
1,200 |
63,000 |
64,000 |
5,800 |
161,000 |
163,000 |
15,400 |
14,000 |
15,000 |
1,300 |
64,000 |
65,000 |
5,900 |
163,000 |
165,000 |
15,600 |
15,000 |
16,000 |
1,300 |
65,000 |
67,000 |
6,000 |
165,000 |
167,000 |
15,800 |
16,000 |
17,000 |
1,400 |
67,000 |
69,000 |
6,200 |
167,000 |
169,000 |
16,000 |
17,000 |
18,000 |
1,500 |
69,000 |
71,000 |
6,400 |
169,000 |
171,000 |
16,200 |
18,000 |
19,000 |
1,600 |
71,000 |
73,000 |
6,600 |
171,000 |
173,000 |
16,400 |
19,000 |
20,000 |
1,700 |
73,000 |
75,000 |
6,700 |
173,000 |
175,000 |
16,600 |
20,000 |
21,000 |
1,800 |
75,000 |
77,000 |
6,900 |
175,000 |
177,000 |
16,800 |
21,000 |
22,000 |
1,900 |
77,000 |
79,000 |
7,100 |
177,000 |
179,000 |
17,000 |
22,000 |
23,000 |
2,000 |
79,000 |
81,000 |
7,300 |
179,000 |
181,000 |
17,200 |
23,000 |
24,000 |
2,100 |
81,000 |
83,000 |
7,500 |
181,000 |
183,000 |
17,400 |
24,000 |
25,000 |
2,200 |
83,000 |
85,000 |
7,700 |
183,000 |
185,000 |
17,600 |
25,000 |
26,000 |
2,300 |
85,000 |
87,000 |
7,900 |
185,000 |
187,000 |
17,800 |
26,000 |
27,000 |
2,400 |
87,000 |
89,000 |
8,000 |
187,000 |
189,000 |
18,000 |
27,000 |
28,000 |
2,500 |
89,000 |
91,000 |
8,200 |
189,000 |
191,000 |
18,200 |
28,000 |
29,000 |
2,600 |
91,000 |
93,000 |
8,400 |
191,000 |
193,000 |
18,400 |
29,000 |
30,000 |
2,600 |
93,000 |
95,000 |
8,600 |
193,000 |
195,000 |
18,600 |
30,000 |
31,000 |
2,700 |
95,000 |
97,000 |
8,800 |
195,000 |
198,000 |
18,800 |
31,000 |
32,000 |
2,800 |
97,000 |
99,000 |
9,000 |
198,000 |
201,000 |
19,100 |
32,000 |
33,000 |
2,900 |
99,000 |
101,000 |
9,200 |
201,000 |
204,000 |
19,400 |
33,000 |
34,000 |
3,000 |
101,000 |
103,000 |
9,400 |
204,000 |
207,000 |
19,700 |
34,000 |
35,000 |
3,100 |
103,000 |
105,000 |
9,600 |
207,000 |
210,000 |
20,000 |
35,000 |
36,000 |
3,200 |
105,000 |
107,000 |
9,800 |
210,000 |
213,000 |
20,300 |
36,000 |
37,000 |
3,300 |
107,000 |
109,000 |
10,000 |
213,000 |
216,000 |
20,600 |
37,000 |
38,000 |
3,400 |
109,000 |
111,000 |
10,200 |
216,000 |
219,000 |
20,900 |
38,000 |
39,000 |
3,500 |
111,000 |
113,000 |
10,400 |
219,000 |
222,000 |
21,200 |
39,000 |
40,000 |
3,600 |
113,000 |
115,000 |
10,600 |
222,000 |
225,000 |
21,500 |
40,000 |
41,000 |
3,700 |
115,000 |
117,000 |
10,800 |
225,000 |
228,000 |
21,800 |
41,000 |
42,000 |
3,800 |
117,000 |
119,000 |
11,000 |
228,000 |
231,000 |
22,100 |
42,000 |
43,000 |
3,900 |
119,000 |
121,000 |
11,200 |
231,000 |
234,000 |
22,400 |
43,000 |
44,000 |
3,900 |
121,000 |
123,000 |
11,400 |
234,000 |
237,000 |
22,700 |
44,000 |
45,000 |
4,000 |
123,000 |
125,000 |
11,600 |
237,000 |
240,000 |
23,000 |
45,000 |
46,000 |
4,100 |
125,000 |
127,000 |
11,800 |
240,000 |
243,000 |
23,300 |
46,000 |
47,000 |
4,200 |
127,000 |
129,000 |
12,000 |
243,000 |
246,000 |
23,600 |
47,000 |
48,000 |
4,300 |
129,000 |
131,000 |
12,200 |
246,000 |
249,000 |
23,900 |
48,000 |
49,000 |
4,400 |
131,000 |
133,000 |
12,400 |
249,000 |
252,000 |
24,200 |
49,000 |
50,000 |
4,500 |
133,000 |
135,000 |
12,600 |
252,000 |
255,000 |
24,500 |
50,000 |
51,000 |
4,600 |
135,000 |
137,000 |
12,800 |
255,000 |
258,000 |
24,800 |
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 |
円 |
258,000 |
261,000 |
25,100 |
414,000 |
418,000 |
46,400 |
614,000 |
618,000 |
77,100 |
261,000 |
264,000 |
25,400 |
418,000 |
422,000 |
47,000 |
618,000 |
622,000 |
77,900 |
264,000 |
267,000 |
25,700 |
422,000 |
426,000 |
47,600 |
622,000 |
626,000 |
78,700 |
267,000 |
270,000 |
26,000 |
426,000 |
430,000 |
48,200 |
626,000 |
630,000 |
79,500 |
270,000 |
273,000 |
26,300 |
430,000 |
434,000 |
48,800 |
630,000 |
634,000 |
80,300 |
273,000 |
276,000 |
26,600 |
434,000 |
438,000 |
49,400 |
634,000 |
638,000 |
81,100 |
276,000 |
279,000 |
26,900 |
438,000 |
442,000 |
50,000 |
638,000 |
642,000 |
81,900 |
279,000 |
282,000 |
27,200 |
442,000 |
446,000 |
50,600 |
642,000 |
646,000 |
82,700 |
282,000 |
285,000 |
27,500 |
446,000 |
450,000 |
51,200 |
646,000 |
650,000 |
83,500 |
285,000 |
288,000 |
27,800 |
450,000 |
454,000 |
51,800 |
650,000 |
655,000 |
84,300 |
288,000 |
291,000 |
28,100 |
454,000 |
458,000 |
52,400 |
655,000 |
660,000 |
85,300 |
291,000 |
294,000 |
28,400 |
458,000 |
462,000 |
53,000 |
660,000 |
665,000 |
86,300 |
294,000 |
297,000 |
28,700 |
462,000 |
466,000 |
53,600 |
665,000 |
670,000 |
87,300 |
297,000 |
300,000 |
29,000 |
466,000 |
470,000 |
54,200 |
670,000 |
675,000 |
88,300 |
300,000 |
303,000 |
29,300 |
470,000 |
474,000 |
54,800 |
675,000 |
680,000 |
89,300 |
303,000 |
306,000 |
29,700 |
474,000 |
478,000 |
55,400 |
680,000 |
685,000 |
90,300 |
306,000 |
309,000 |
30,200 |
478,000 |
482,000 |
56,000 |
685,000 |
690,000 |
91,300 |
309,000 |
312,000 |
30,600 |
482,000 |
486,000 |
56,600 |
690,000 |
695,000 |
92,300 |
312,000 |
315,000 |
31,100 |
486,000 |
490,000 |
57,200 |
695,000 |
700,000 |
93,300 |
315,000 |
318,000 |
31,500 |
490,000 |
494,000 |
57,800 |
700,000 |
705,000 |
94,300 |
318,000 |
321,000 |
32,000 |
494,000 |
498,000 |
58,400 |
705,000 |
710,000 |
95,300 |
321,000 |
324,000 |
32,400 |
498,000 |
502,000 |
59,000 |
710,000 |
715,000 |
96,300 |
324,000 |
327,000 |
32,900 |
502,000 |
506,000 |
59,600 |
715,000 |
720,000 |
97,300 |
327,000 |
330,000 |
33,300 |
506,000 |
510,000 |
60,200 |
720,000 |
725,000 |
98,300 |
330,000 |
333,000 |
33,800 |
510,000 |
514,000 |
60,800 |
725,000 |
730,000 |
99,300 |
333,000 |
336,000 |
34,200 |
514,000 |
518,000 |
61,400 |
730,000 |
735,000 |
100,300 |
336,000 |
339,000 |
34,700 |
518,000 |
522,000 |
62,000 |
735,000 |
740,000 |
101,300 |
339,000 |
342,000 |
35,100 |
522,000 |
526,000 |
62,600 |
740,000 |
745,000 |
102,300 |
342,000 |
345,000 |
35,600 |
526,000 |
530,000 |
63,200 |
745,000 |
750,000 |
103,300 |
345,000 |
348,000 |
36,000 |
530,000 |
534,000 |
63,800 |
750,000 |
755,000 |
104,300 |
348,000 |
351,000 |
36,500 |
534,000 |
538,000 |
64,400 |
755,000 |
760,000 |
105,300 |
351,000 |
354,000 |
36,900 |
538,000 |
542,000 |
65,000 |
760,000 |
765,000 |
106,300 |
354,000 |
357,000 |
37,400 |
542,000 |
546,000 |
65,600 |
765,000 |
770,000 |
107,300 |
357,000 |
360,000 |
37,800 |
546,000 |
550,000 |
66,200 |
770,000 |
775,000 |
108,300 |
360,000 |
363,000 |
38,300 |
550,000 |
554,000 |
66,800 |
775,000 |
780,000 |
109,300 |
363,000 |
366,000 |
38,700 |
554,000 |
558,000 |
67,400 |
780,000 |
785,000 |
110,300 |
366,000 |
369,000 |
39,200 |
558,000 |
562,000 |
68,000 |
785,000 |
790,000 |
111,300 |
369,000 |
372,000 |
39,600 |
562,000 |
566,000 |
68,600 |
790,000 |
795,000 |
112,300 |
372,000 |
375,000 |
40,100 |
566,000 |
570,000 |
69,200 |
795,000 |
800,000 |
113,300 |
375,000 |
378,000 |
40,500 |
570,000 |
574,000 |
69,800 |
800,000 |
805,000 |
114,300 |
378,000 |
381,000 |
41,000 |
574,000 |
578,000 |
70,400 |
805,000 |
810,000 |
115,300 |
381,000 |
384,000 |
41,400 |
578,000 |
582,000 |
71,000 |
810,000 |
815,000 |
116,300 |
384,000 |
387,000 |
41,900 |
582,000 |
586,000 |
71,600 |
815,000 |
820,000 |
117,300 |
387,000 |
390,000 |
42,300 |
586,000 |
590,000 |
72,200 |
820,000 |
825,000 |
118,300 |
390,000 |
394,000 |
42,800 |
590,000 |
594,000 |
72,800 |
825,000 |
830,000 |
119,300 |
394,000 |
398,000 |
43,400 |
594,000 |
598,000 |
73,400 |
830,000 |
835,000 |
120,300 |
398,000 |
402,000 |
44,000 |
598,000 |
602,000 |
74,000 |
835,000 |
840,000 |
121,300 |
402,000 |
406,000 |
44,600 |
602,000 |
606,000 |
74,700 |
840,000 |
845,000 |
122,300 |
406,000 |
410,000 |
45,200 |
606,000 |
610,000 |
75,500 |
845,000 |
850,000 |
123,300 |
410,000 |
414,000 |
45,800 |
610,000 |
614,000 |
76,300 |
850,000 |
855,000 |
124,300 |
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 |
|
855,000 |
860,000 |
125,300 |
955,000 |
960,000 |
145,300 |
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280,700円を控除した金額 |
860,000 |
865,000 |
126,300 |
960,000 |
965,000 |
146,300 |
|||
865,000 |
870,000 |
127,300 |
965,000 |
970,000 |
147,300 |
|||
870,000 |
875,000 |
128,300 |
970,000 |
975,000 |
148,300 |
|||
875,000 |
880,000 |
129,300 |
975,000 |
980,000 |
149,300 |
|||
880,000 |
885,000 |
130,300 |
980,000 |
985,000 |
150,300 |
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430,700円を控除した金額 |
885,000 |
890,000 |
131,300 |
985,000 |
990,000 |
151,300 |
|||
890,000 |
895,000 |
132,300 |
990,000 |
995,000 |
152,300 |
|||
895,000 |
900,000 |
133,300 |
995,000 |
1,000,000 |
153,300 |
|||
900,000 |
905,000 |
134,300 |
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95,700円を控除した金額 |
|||
905,000 |
910,000 |
135,300 |
4,000,000 |
4,577,000 |
課税給与所得金額に45%を乗じて算出した金額から630,700円を控除した金額 |
|||
910,000 |
915,000 |
136,300 |
||||||
915,000 |
920,000 |
137,300 |
||||||
920,000 |
925,000 |
138,300 |
||||||
925,000 |
930,000 |
139,300 |
||||||
930,000 |
935,000 |
140,300 |
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170,700円を控除した金額 |
4,577,000円 |
1,428,900円 |
|
935,000 |
940,000 |
141,300 |
||||||
940,000 |
945,000 |
142,300 |
||||||
945,000 |
950,000 |
143,300 |
||||||
950,000 |
955,000 |
144,300 |
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 |
294,375円未満 |
159,500円未満 |
382,000 |
384,000 |
229,600 |
472,000 |
474,000 |
301,600 |
|
294,375 |
296,000 |
159,500 |
384,000 |
386,000 |
231,200 |
474,000 |
476,000 |
303,200 |
296,000 |
298,000 |
160,800 |
386,000 |
388,000 |
232,800 |
476,000 |
478,000 |
304,800 |
298,000 |
300,000 |
162,400 |
388,000 |
390,000 |
234,400 |
478,000 |
480,000 |
306,400 |
300,000 |
302,000 |
164,000 |
390,000 |
392,000 |
236,000 |
480,000 |
482,000 |
308,000 |
302,000 |
304,000 |
165,600 |
392,000 |
394,000 |
237,600 |
482,000 |
484,000 |
309,600 |
304,000 |
306,000 |
167,200 |
394,000 |
396,000 |
239,200 |
484,000 |
486,000 |
311,200 |
306,000 |
308,000 |
168,800 |
396,000 |
398,000 |
240,800 |
486,000 |
488,000 |
312,800 |
308,000 |
310,000 |
170,400 |
398,000 |
400,000 |
242,400 |
488,000 |
490,000 |
314,400 |
310,000 |
312,000 |
172,000 |
400,000 |
402,000 |
244,000 |
490,000 |
492,000 |
316,000 |
312,000 |
314,000 |
173,600 |
402,000 |
404,000 |
245,600 |
492,000 |
494,000 |
317,600 |
314,000 |
316,000 |
175,200 |
404,000 |
406,000 |
247,200 |
494,000 |
496,000 |
319,200 |
316,000 |
318,000 |
176,800 |
406,000 |
408,000 |
248,800 |
496,000 |
498,000 |
320,800 |
318,000 |
320,000 |
178,400 |
408,000 |
410,000 |
250,400 |
498,000 |
500,000 |
322,400 |
320,000 |
322,000 |
180,000 |
410,000 |
412,000 |
252,000 |
500,000 |
502,000 |
324,000 |
322,000 |
324,000 |
181,600 |
412,000 |
414,000 |
253,600 |
502,000 |
504,000 |
325,600 |
324,000 |
326,000 |
183,200 |
414,000 |
416,000 |
255,200 |
504,000 |
506,000 |
327,200 |
326,000 |
328,000 |
184,800 |
416,000 |
418,000 |
256,800 |
506,000 |
508,000 |
328,800 |
328,000 |
330,000 |
186,400 |
418,000 |
420,000 |
258,400 |
508,000 |
510,000 |
330,400 |
330,000 |
332,000 |
188,000 |
420,000 |
422,000 |
260,000 |
510,000 |
512,000 |
332,000 |
332,000 |
334,000 |
189,600 |
422,000 |
424,000 |
261,600 |
512,000 |
514,000 |
333,600 |
334,000 |
336,000 |
191,200 |
424,000 |
426,000 |
263,200 |
514,000 |
516,000 |
335,200 |
336,000 |
338,000 |
192,800 |
426,000 |
428,000 |
264,800 |
516,000 |
518,000 |
336,800 |
338,000 |
340,000 |
194,400 |
428,000 |
430,000 |
266,400 |
518,000 |
520,000 |
338,400 |
340,000 |
342,000 |
196,000 |
430,000 |
432,000 |
268,000 |
520,000 |
522,000 |
340,000 |
342,000 |
344,000 |
197,600 |
432,000 |
434,000 |
269,600 |
522,000 |
524,000 |
341,600 |
344,000 |
346,000 |
199,200 |
434,000 |
436,000 |
271,200 |
524,000 |
526,000 |
343,200 |
346,000 |
348,000 |
200,800 |
436,000 |
438,000 |
272,800 |
526,000 |
528,000 |
344,800 |
348,000 |
350,000 |
202,400 |
438,000 |
440,000 |
274,400 |
528,000 |
530,000 |
346,400 |
350,000 |
352,000 |
204,000 |
440,000 |
442,000 |
276,000 |
530,000 |
532,000 |
348,000 |
352,000 |
354,000 |
205,600 |
442,000 |
444,000 |
277,600 |
532,000 |
534,000 |
349,600 |
354,000 |
356,000 |
207,200 |
444,000 |
446,000 |
279,200 |
534,000 |
536,000 |
351,200 |
356,000 |
358,000 |
208,800 |
446,000 |
448,000 |
280,800 |
536,000 |
538,000 |
352,800 |
358,000 |
360,000 |
210,400 |
448,000 |
450,000 |
282,400 |
538,000 |
540,000 |
354,400 |
360,000 |
362,000 |
212,000 |
450,000 |
452,000 |
284,000 |
540,000 |
542,000 |
356,000 |
362,000 |
364,000 |
213,600 |
452,000 |
454,000 |
285,600 |
542,000 |
544,000 |
357,600 |
364,000 |
366,000 |
215,200 |
454,000 |
456,000 |
287,200 |
544,000 |
546,000 |
359,200 |
366,000 |
368,000 |
216,800 |
456,000 |
458,000 |
288,800 |
546,000 |
548,000 |
360,800 |
368,000 |
370,000 |
218,400 |
458,000 |
460,000 |
290,400 |
548,000 |
550,000 |
362,400 |
370,000 |
372,000 |
220,000 |
460,000 |
462,000 |
292,000 |
550,000 |
552,000 |
364,000 |
372,000 |
374,000 |
221,600 |
462,000 |
464,000 |
293,600 |
552,000 |
554,000 |
365,600 |
374,000 |
376,000 |
223,200 |
464,000 |
466,000 |
295,200 |
554,000 |
556,000 |
367,200 |
376,000 |
378,000 |
224,800 |
466,000 |
468,000 |
296,800 |
556,000 |
558,000 |
368,800 |
378,000 |
380,000 |
226,400 |
468,000 |
470,000 |
298,400 |
558,000 |
560,000 |
370,400 |
380,000 |
382,000 |
228,000 |
470,000 |
472,000 |
300,000 |
560,000 |
562,000 |
372,000 |
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 |
562,000 |
564,000 |
373,600 |
652,000 |
654,000 |
445,600 |
742,000 |
744,000 |
518,750 |
564,000 |
566,000 |
375,200 |
654,000 |
656,000 |
447,200 |
744,000 |
746,000 |
520,400 |
566,000 |
568,000 |
376,800 |
656,000 |
658,000 |
448,800 |
746,000 |
748,000 |
522,050 |
568,000 |
570,000 |
378,400 |
658,000 |
660,000 |
450,400 |
748,000 |
750,000 |
523,700 |
570,000 |
572,000 |
380,000 |
660,000 |
662,000 |
452,000 |
750,000 |
752,000 |
525,350 |
572,000 |
574,000 |
381,600 |
662,000 |
664,000 |
453,600 |
752,000 |
754,000 |
527,000 |
574,000 |
576,000 |
383,200 |
664,000 |
666,000 |
455,200 |
754,000 |
756,000 |
528,650 |
576,000 |
578,000 |
384,800 |
666,000 |
668,000 |
456,800 |
756,000 |
758,000 |
530,300 |
578,000 |
580,000 |
386,400 |
668,000 |
670,000 |
458,400 |
758,000 |
760,000 |
531,950 |
580,000 |
582,000 |
388,000 |
670,000 |
672,000 |
460,000 |
760,000 |
762,000 |
533,600 |
582,000 |
584,000 |
389,600 |
672,000 |
674,000 |
461,600 |
762,000 |
764,000 |
535,250 |
584,000 |
586,000 |
391,200 |
674,000 |
676,000 |
463,200 |
764,000 |
766,000 |
536,900 |
586,000 |
588,000 |
392,800 |
676,000 |
678,000 |
464,800 |
766,000 |
768,000 |
538,550 |
588,000 |
590,000 |
394,400 |
678,000 |
680,000 |
466,400 |
768,000 |
770,000 |
540,200 |
590,000 |
592,000 |
396,000 |
680,000 |
682,000 |
468,000 |
770,000 |
772,000 |
541,850 |
592,000 |
594,000 |
397,600 |
682,000 |
684,000 |
469,600 |
772,000 |
774,000 |
543,500 |
594,000 |
596,000 |
399,200 |
684,000 |
686,000 |
471,200 |
774,000 |
776,000 |
545,150 |
596,000 |
598,000 |
400,800 |
686,000 |
688,000 |
472,800 |
776,000 |
778,000 |
546,800 |
598,000 |
600,000 |
402,400 |
688,000 |
690,000 |
474,400 |
778,000 |
780,000 |
548,450 |
600,000 |
602,000 |
404,000 |
690,000 |
692,000 |
476,000 |
780,000 |
782,000 |
550,100 |
602,000 |
604,000 |
405,600 |
692,000 |
694,000 |
477,600 |
782,000 |
784,000 |
551,750 |
604,000 |
606,000 |
407,200 |
694,000 |
696,000 |
479,200 |
784,000 |
786,000 |
553,400 |
606,000 |
608,000 |
408,800 |
696,000 |
698,000 |
480,800 |
786,000 |
788,000 |
555,050 |
608,000 |
610,000 |
410,400 |
698,000 |
700,000 |
482,450 |
788,000 |
790,000 |
556,700 |
610,000 |
612,000 |
412,000 |
700,000 |
702,000 |
484,100 |
790,000 |
792,000 |
558,350 |
612,000 |
614,000 |
413,600 |
702,000 |
704,000 |
485,750 |
792,000 |
794,000 |
560,000 |
614,000 |
616,000 |
415,200 |
704,000 |
706,000 |
487,400 |
794,000 |
796,000 |
561,650 |
616,000 |
618,000 |
416,800 |
706,000 |
708,000 |
489,050 |
796,000 |
798,000 |
563,300 |
618,000 |
620,000 |
418,400 |
708,000 |
710,000 |
490,700 |
798,000 |
800,000 |
564,950 |
620,000 |
622,000 |
420,000 |
710,000 |
712,000 |
492,350 |
800,000 |
802,000 |
566,600 |
622,000 |
624,000 |
421,600 |
712,000 |
714,000 |
494,000 |
802,000 |
804,000 |
568,250 |
624,000 |
626,000 |
423,200 |
714,000 |
716,000 |
495,650 |
804,000 |
806,000 |
569,900 |
626,000 |
628,000 |
424,800 |
716,000 |
718,000 |
497,300 |
806,000 |
808,000 |
571,550 |
628,000 |
630,000 |
426,400 |
718,000 |
720,000 |
498,950 |
808,000 |
810,000 |
573,200 |
630,000 |
632,000 |
428,000 |
720,000 |
722,000 |
500,600 |
810,000 |
812,000 |
574,850 |
632,000 |
634,000 |
429,600 |
722,000 |
724,000 |
502,250 |
812,000 |
814,000 |
576,500 |
634,000 |
636,000 |
431,200 |
724,000 |
726,000 |
503,900 |
814,000 |
816,000 |
578,150 |
636,000 |
638,000 |
432,800 |
726,000 |
728,000 |
505,550 |
816,000 |
818,000 |
579,800 |
638,000 |
640,000 |
434,400 |
728,000 |
730,000 |
507,200 |
818,000 |
820,000 |
581,450 |
640,000 |
642,000 |
436,000 |
730,000 |
732,000 |
508,850 |
820,000 |
822,000 |
583,100 |
642,000 |
644,000 |
437,600 |
732,000 |
734,000 |
510,500 |
822,000 |
824,000 |
584,750 |
644,000 |
646,000 |
439,200 |
734,000 |
736,000 |
512,150 |
824,000 |
826,000 |
586,400 |
646,000 |
648,000 |
440,800 |
736,000 |
738,000 |
513,800 |
826,000 |
828,000 |
588,050 |
648,000 |
650,000 |
442,400 |
738,000 |
740,000 |
515,450 |
828,000 |
830,000 |
589,700 |
650,000 |
652,000 |
444,000 |
740,000 |
742,000 |
517,100 |
830,000 |
832,000 |
591,350 |
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 |
832,000 |
834,000 |
593,000 |
922,000 |
924,000 |
669,950 |
1,012,000 |
1,014,000 |
753,200 |
834,000 |
836,000 |
594,650 |
924,000 |
926,000 |
671,800 |
1,014,000 |
1,016,000 |
755,050 |
836,000 |
838,000 |
596,300 |
926,000 |
928,000 |
673,650 |
1,016,000 |
1,018,000 |
756,900 |
838,000 |
840,000 |
597,950 |
928,000 |
930,000 |
675,500 |
1,018,000 |
1,020,000 |
758,750 |
840,000 |
842,000 |
599,600 |
930,000 |
932,000 |
677,350 |
1,020,000 |
1,022,000 |
760,600 |
842,000 |
844,000 |
601,250 |
932,000 |
934,000 |
679,200 |
1,022,000 |
1,024,000 |
762,450 |
844,000 |
846,000 |
602,900 |
934,000 |
936,000 |
681,050 |
1,024,000 |
1,026,000 |
764,300 |
846,000 |
848,000 |
604,550 |
936,000 |
938,000 |
682,900 |
1,026,000 |
1,028,000 |
766,150 |
848,000 |
850,000 |
606,200 |
938,000 |
940,000 |
684,750 |
1,028,000 |
1,030,000 |
768,000 |
850,000 |
852,000 |
607,850 |
940,000 |
942,000 |
686,600 |
1,030,000 |
1,032,000 |
769,850 |
852,000 |
854,000 |
609,500 |
942,000 |
944,000 |
688,450 |
1,032,000 |
1,034,000 |
771,700 |
854,000 |
856,000 |
611,150 |
944,000 |
946,000 |
690,300 |
1,034,000 |
1,036,000 |
773,550 |
856,000 |
858,000 |
612,800 |
946,000 |
948,000 |
692,150 |
1,036,000 |
1,038,000 |
775,400 |
858,000 |
860,000 |
614,450 |
948,000 |
950,000 |
694,000 |
1,038,000 |
1,040,000 |
777,250 |
860,000 |
862,000 |
616,100 |
950,000 |
952,000 |
695,850 |
1,040,000 |
1,042,000 |
779,100 |
862,000 |
864,000 |
617,750 |
952,000 |
954,000 |
697,700 |
1,042,000 |
1,044,000 |
780,950 |
864,000 |
866,000 |
619,400 |
954,000 |
956,000 |
699,550 |
1,044,000 |
1,046,000 |
782,800 |
866,000 |
868,000 |
621,050 |
956,000 |
958,000 |
701,400 |
1,046,000 |
1,048,000 |
784,650 |
868,000 |
870,000 |
622,700 |
958,000 |
960,000 |
703,250 |
1,048,000 |
1,050,000 |
786,500 |
870,000 |
872,000 |
624,350 |
960,000 |
962,000 |
705,100 |
1,050,000 |
1,052,000 |
788,350 |
872,000 |
874,000 |
626,000 |
962,000 |
964,000 |
706,950 |
1,052,000 |
1,054,000 |
790,200 |
874,000 |
876,000 |
627,650 |
964,000 |
966,000 |
708,800 |
1,054,000 |
1,056,000 |
792,050 |
876,000 |
878,000 |
629,300 |
966,000 |
968,000 |
710,650 |
1,056,000 |
1,058,000 |
793,900 |
878,000 |
880,000 |
630,950 |
968,000 |
970,000 |
712,500 |
1,058,000 |
1,060,000 |
795,750 |
880,000 |
882,000 |
632,600 |
970,000 |
972,000 |
714,350 |
1,060,000 |
1,062,000 |
797,600 |
882,000 |
884,000 |
634,250 |
972,000 |
974,000 |
716,200 |
1,062,000 |
1,064,000 |
799,450 |
884,000 |
886,000 |
635,900 |
974,000 |
976,000 |
718,050 |
1,064,000 |
1,066,000 |
801,300 |
886,000 |
888,000 |
637,550 |
976,000 |
978,000 |
719,900 |
1,066,000 |
1,068,000 |
803,150 |
888,000 |
890,000 |
639,200 |
978,000 |
980,000 |
721,750 |
1,068,000 |
1,070,000 |
805,000 |
890,000 |
892,000 |
640,850 |
980,000 |
982,000 |
723,600 |
1,070,000 |
1,072,000 |
806,850 |
892,000 |
894,000 |
642,500 |
982,000 |
984,000 |
725,450 |
1,072,000 |
1,074,000 |
808,700 |
894,000 |
896,000 |
644,150 |
984,000 |
986,000 |
727,300 |
1,074,000 |
1,076,000 |
810,550 |
896,000 |
898,000 |
645,900 |
986,000 |
988,000 |
729,150 |
1,076,000 |
1,078,000 |
812,400 |
898,000 |
900,000 |
647,750 |
988,000 |
990,000 |
731,000 |
1,078,000 |
1,080,000 |
814,250 |
900,000 |
902,000 |
649,600 |
990,000 |
992,000 |
732,850 |
1,080,000 |
1,082,000 |
816,100 |
902,000 |
904,000 |
651,450 |
992,000 |
994,000 |
734,700 |
1,082,000 |
1,084,000 |
817,950 |
904,000 |
906,000 |
653,300 |
994,000 |
996,000 |
736,550 |
1,084,000 |
1,086,000 |
819,800 |
906,000 |
908,000 |
655,150 |
996,000 |
998,000 |
738,400 |
1,086,000 |
1,088,000 |
821,650 |
908,000 |
910,000 |
657,000 |
998,000 |
1,000,000 |
740,250 |
1,088,000 |
1,090,000 |
823,500 |
910,000 |
912,000 |
658,850 |
1,000,000 |
1,002,000 |
742,100 |
1,090,000 |
1,092,000 |
825,350 |
912,000 |
914,000 |
660,700 |
1,002,000 |
1,004,000 |
743,950 |
1,092,000 |
1,094,000 |
827,200 |
914,000 |
916,000 |
662,550 |
1,004,000 |
1,006,000 |
745,800 |
1,094,000 |
1,095,000 |
829,050 |
916,000 |
918,000 |
664,400 |
1,006,000 |
1,008,000 |
747,650 |
1,095,000円以上 |
給与等の金額から265,000円を控除した金額 |
|
918,000 |
920,000 |
666,250 |
1,008,000 |
1,010,000 |
749,500 |
|||
920,000 |
922,000 |
668,100 |
1,010,000 |
1,012,000 |
751,350 |
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 |
4,700 |
274,000 |
278,000 |
13,000 |
|
4,000 |
6,000 |
100 |
104,000 |
106,000 |
4,800 |
278,000 |
282,000 |
13,200 |
6,000 |
8,000 |
200 |
106,000 |
108,000 |
4,900 |
282,000 |
286,000 |
13,400 |
8,000 |
10,000 |
300 |
108,000 |
110,000 |
5,000 |
286,000 |
290,000 |
13,600 |
10,000 |
12,000 |
400 |
110,000 |
112,000 |
5,100 |
290,000 |
294,000 |
13,800 |
12,000 |
14,000 |
500 |
112,000 |
114,000 |
5,200 |
294,000 |
298,000 |
14,000 |
14,000 |
16,000 |
600 |
114,000 |
116,000 |
5,300 |
298,000 |
302,000 |
14,200 |
16,000 |
18,000 |
700 |
116,000 |
118,000 |
5,300 |
302,000 |
306,000 |
14,400 |
18,000 |
20,000 |
800 |
118,000 |
120,000 |
5,400 |
306,000 |
310,000 |
14,600 |
20,000 |
22,000 |
900 |
120,000 |
122,000 |
5,500 |
310,000 |
314,000 |
14,800 |
22,000 |
24,000 |
1,000 |
122,000 |
124,000 |
5,600 |
314,000 |
318,000 |
15,000 |
24,000 |
26,000 |
1,100 |
124,000 |
126,000 |
5,700 |
318,000 |
322,000 |
15,200 |
26,000 |
28,000 |
1,200 |
126,000 |
128,000 |
5,800 |
322,000 |
326,000 |
15,400 |
28,000 |
30,000 |
1,300 |
128,000 |
130,000 |
5,900 |
326,000 |
330,000 |
15,600 |
30,000 |
32,000 |
1,300 |
130,000 |
134,000 |
6,000 |
330,000 |
334,000 |
15,800 |
32,000 |
34,000 |
1,400 |
134,000 |
138,000 |
6,200 |
334,000 |
338,000 |
16,000 |
34,000 |
36,000 |
1,500 |
138,000 |
142,000 |
6,400 |
338,000 |
342,000 |
16,200 |
36,000 |
38,000 |
1,600 |
142,000 |
146,000 |
6,600 |
342,000 |
346,000 |
16,400 |
38,000 |
40,000 |
1,700 |
146,000 |
150,000 |
6,700 |
346,000 |
350,000 |
16,600 |
40,000 |
42,000 |
1,800 |
150,000 |
154,000 |
6,900 |
350,000 |
354,000 |
16,800 |
42,000 |
44,000 |
1,900 |
154,000 |
158,000 |
7,100 |
354,000 |
358,000 |
17,000 |
44,000 |
46,000 |
2,000 |
158,000 |
162,000 |
7,300 |
358,000 |
362,000 |
17,200 |
46,000 |
48,000 |
2,100 |
162,000 |
166,000 |
7,500 |
362,000 |
366,000 |
17,400 |
48,000 |
50,000 |
2,200 |
166,000 |
170,000 |
7,700 |
366,000 |
370,000 |
17,600 |
50,000 |
52,000 |
2,300 |
170,000 |
174,000 |
7,900 |
370,000 |
374,000 |
17,800 |
52,000 |
54,000 |
2,400 |
174,000 |
178,000 |
8,000 |
374,000 |
378,000 |
18,000 |
54,000 |
56,000 |
2,500 |
178,000 |
182,000 |
8,200 |
378,000 |
382,000 |
18,200 |
56,000 |
58,000 |
2,600 |
182,000 |
186,000 |
8,400 |
382,000 |
386,000 |
18,400 |
58,000 |
60,000 |
2,600 |
186,000 |
190,000 |
8,600 |
386,000 |
390,000 |
18,600 |
60,000 |
62,000 |
2,700 |
190,000 |
194,000 |
8,800 |
390,000 |
396,000 |
18,800 |
62,000 |
64,000 |
2,800 |
194,000 |
198,000 |
9,000 |
396,000 |
402,000 |
19,100 |
64,000 |
66,000 |
2,900 |
198,000 |
202,000 |
9,200 |
402,000 |
408,000 |
19,400 |
66,000 |
68,000 |
3,000 |
202,000 |
206,000 |
9,400 |
408,000 |
414,000 |
19,700 |
68,000 |
70,000 |
3,100 |
206,000 |
210,000 |
9,600 |
414,000 |
420,000 |
20,000 |
70,000 |
72,000 |
3,200 |
210,000 |
214,000 |
9,800 |
420,000 |
426,000 |
20,300 |
72,000 |
74,000 |
3,300 |
214,000 |
218,000 |
10,000 |
426,000 |
432,000 |
20,600 |
74,000 |
76,000 |
3,400 |
218,000 |
222,000 |
10,200 |
432,000 |
438,000 |
20,900 |
76,000 |
78,000 |
3,500 |
222,000 |
226,000 |
10,400 |
438,000 |
444,000 |
21,200 |
78,000 |
80,000 |
3,600 |
226,000 |
230,000 |
10,600 |
444,000 |
450,000 |
21,500 |
80,000 |
82,000 |
3,700 |
230,000 |
234,000 |
10,800 |
450,000 |
456,000 |
21,800 |
82,000 |
84,000 |
3,800 |
234,000 |
238,000 |
11,000 |
456,000 |
462,000 |
22,100 |
84,000 |
86,000 |
3,900 |
238,000 |
242,000 |
11,200 |
462,000 |
468,000 |
22,400 |
86,000 |
88,000 |
3,900 |
242,000 |
246,000 |
11,400 |
468,000 |
474,000 |
22,700 |
88,000 |
90,000 |
4,000 |
246,000 |
250,000 |
11,600 |
474,000 |
480,000 |
23,000 |
90,000 |
92,000 |
4,100 |
250,000 |
254,000 |
11,800 |
480,000 |
486,000 |
23,300 |
92,000 |
94,000 |
4,200 |
254,000 |
258,000 |
12,000 |
486,000 |
492,000 |
23,600 |
94,000 |
96,000 |
4,300 |
258,000 |
262,000 |
12,200 |
492,000 |
498,000 |
23,900 |
96,000 |
98,000 |
4,400 |
262,000 |
266,000 |
12,400 |
498,000 |
504,000 |
24,200 |
98,000 |
100,000 |
4,500 |
266,000 |
270,000 |
12,600 |
504,000 |
510,000 |
24,500 |
100,000 |
102,000 |
4,600 |
270,000 |
274,000 |
12,800 |
510,000 |
516,000 |
24,800 |
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 |
円 |
円 |
516,000 |
522,000 |
25,100 |
828,000 |
836,000 |
46,400 |
1,228,000 |
1,236,000 |
77,100 |
522,000 |
528,000 |
25,400 |
836,000 |
844,000 |
47,000 |
1,236,000 |
1,244,000 |
77,900 |
528,000 |
534,000 |
25,700 |
844,000 |
852,000 |
47,600 |
1,244,000 |
1,252,000 |
78,700 |
534,000 |
540,000 |
26,000 |
852,000 |
860,000 |
48,200 |
1,252,000 |
1,260,000 |
79,500 |
540,000 |
546,000 |
26,300 |
860,000 |
868,000 |
48,800 |
1,260,000 |
1,268,000 |
80,300 |
546,000 |
552,000 |
26,600 |
868,000 |
876,000 |
49,400 |
1,268,000 |
1,276,000 |
81,100 |
552,000 |
558,000 |
26,900 |
876,000 |
884,000 |
50,000 |
1,276,000 |
1,284,000 |
81,900 |
558,000 |
564,000 |
27,200 |
884,000 |
892,000 |
50,600 |
1,284,000 |
1,292,000 |
82,700 |
564,000 |
570,000 |
27,500 |
892,000 |
900,000 |
51,200 |
1,292,000 |
1,300,000 |
83,500 |
570,000 |
576,000 |
27,800 |
900,000 |
908,000 |
51,800 |
1,300,000 |
1,310,000 |
84,300 |
576,000 |
582,000 |
28,100 |
908,000 |
916,000 |
52,400 |
1,310,000 |
1,320,000 |
85,300 |
582,000 |
588,000 |
28,400 |
916,000 |
924,000 |
53,000 |
1,320,000 |
1,330,000 |
86,300 |
588,000 |
594,000 |
28,700 |
924,000 |
932,000 |
53,600 |
1,330,000 |
1,340,000 |
87,300 |
594,000 |
600,000 |
29,000 |
932,000 |
940,000 |
54,200 |
1,340,000 |
1,350,000 |
88,300 |
600,000 |
606,000 |
29,300 |
940,000 |
948,000 |
54,800 |
1,350,000 |
1,360,000 |
89,300 |
606,000 |
612,000 |
29,700 |
948,000 |
956,000 |
55,400 |
1,360,000 |
1,370,000 |
90,300 |
612,000 |
618,000 |
30,200 |
956,000 |
964,000 |
56,000 |
1,370,000 |
1,380,000 |
91,300 |
618,000 |
624,000 |
30,600 |
964,000 |
972,000 |
56,600 |
1,380,000 |
1,390,000 |
92,300 |
624,000 |
630,000 |
31,100 |
972,000 |
980,000 |
57,200 |
1,390,000 |
1,400,000 |
93,300 |
630,000 |
636,000 |
31,500 |
980,000 |
988,000 |
57,800 |
1,400,000 |
1,410,000 |
94,300 |
636,000 |
642,000 |
32,000 |
988,000 |
996,000 |
58,400 |
1,410,000 |
1,420,000 |
95,300 |
642,000 |
648,000 |
32,400 |
996,000 |
1,004,000 |
59,000 |
1,420,000 |
1,430,000 |
96,300 |
648,000 |
654,000 |
32,900 |
1,004,000 |
1,012,000 |
59,600 |
1,430,000 |
1,440,000 |
97,300 |
654,000 |
660,000 |
33,300 |
1,012,000 |
1,020,000 |
60,200 |
1,440,000 |
1,450,000 |
98,300 |
660,000 |
666,000 |
33,800 |
1,020,000 |
1,028,000 |
60,800 |
1,450,000 |
1,460,000 |
99,300 |
666,000 |
672,000 |
34,200 |
1,028,000 |
1,036,000 |
61,400 |
1,460,000 |
1,470,000 |
100,300 |
672,000 |
678,000 |
34,700 |
1,036,000 |
1,044,000 |
62,000 |
1,470,000 |
1,480,000 |
101,300 |
678,000 |
684,000 |
35,100 |
1,044,000 |
1,052,000 |
62,600 |
1,480,000 |
1,490,000 |
102,300 |
684,000 |
690,000 |
35,600 |
1,052,000 |
1,060,000 |
63,200 |
1,490,000 |
1,500,000 |
103,300 |
690,000 |
696,000 |
36,000 |
1,060,000 |
1,068,000 |
63,800 |
1,500,000 |
1,510,000 |
104,300 |
696,000 |
702,000 |
36,500 |
1,068,000 |
1,076,000 |
64,400 |
1,510,000 |
1,520,000 |
105,300 |
702,000 |
708,000 |
36,900 |
1,076,000 |
1,084,000 |
65,000 |
1,520,000 |
1,530,000 |
106,300 |
708,000 |
714,000 |
37,400 |
1,084,000 |
1,092,000 |
65,600 |
1,530,000 |
1,540,000 |
107,300 |
714,000 |
720,000 |
37,800 |
1,092,000 |
1,100,000 |
66,200 |
1,540,000 |
1,550,000 |
108,300 |
720,000 |
726,000 |
38,300 |
1,100,000 |
1,108,000 |
66,800 |
1,550,000 |
1,560,000 |
109,300 |
726,000 |
732,000 |
38,700 |
1,108,000 |
1,116,000 |
67,400 |
1,560,000 |
1,570,000 |
110,300 |
732,000 |
738,000 |
39,200 |
1,116,000 |
1,124,000 |
68,000 |
1,570,000 |
1,580,000 |
111,300 |
738,000 |
744,000 |
39,600 |
1,124,000 |
1,132,000 |
68,600 |
1,580,000 |
1,590,000 |
112,300 |
744,000 |
750,000 |
40,100 |
1,132,000 |
1,140,000 |
69,200 |
1,590,000 |
1,600,000 |
113,300 |
750,000 |
756,000 |
40,500 |
1,140,000 |
1,148,000 |
69,800 |
1,600,000 |
1,610,000 |
114,300 |
756,000 |
762,000 |
41,000 |
1,148,000 |
1,156,000 |
70,400 |
1,610,000 |
1,620,000 |
115,300 |
762,000 |
768,000 |
41,400 |
1,156,000 |
1,164,000 |
71,000 |
1,620,000 |
1,630,000 |
116,300 |
768,000 |
774,000 |
41,900 |
1,164,000 |
1,172,000 |
71,600 |
1,630,000 |
1,640,000 |
117,300 |
774,000 |
780,000 |
42,300 |
1,172,000 |
1,180,000 |
72,200 |
1,640,000 |
1,650,000 |
118,300 |
780,000 |
788,000 |
42,800 |
1,180,000 |
1,188,000 |
72,800 |
1,650,000 |
1,660,000 |
119,300 |
788,000 |
796,000 |
43,400 |
1,188,000 |
1,196,000 |
73,400 |
1,660,000 |
1,670,000 |
120,300 |
796,000 |
804,000 |
44,000 |
1,196,000 |
1,204,000 |
74,000 |
1,670,000 |
1,680,000 |
121,300 |
804,000 |
812,000 |
44,600 |
1,204,000 |
1,212,000 |
74,700 |
1,680,000 |
1,690,000 |
122,300 |
812,000 |
820,000 |
45,200 |
1,212,000 |
1,220,000 |
75,500 |
1,690,000 |
1,700,000 |
123,300 |
820,000 |
828,000 |
45,800 |
1,220,000 |
1,228,000 |
76,300 |
1,700,000 |
1,710,000 |
124,300 |
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 |
||
1,710,000 |
1,720,000 |
125,300 |
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95,700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1,430,700円を控除した金額 |
1,720,000 |
1,730,000 |
126,300 |
||||||
1,730,000 |
1,740,000 |
127,300 |
||||||
1,740,000 |
1,750,000 |
128,300 |
||||||
1,750,000 |
1,760,000 |
129,300 |
||||||
1,760,000 |
1,770,000 |
130,300 |
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170,700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2,430,700円を控除した金額 |
1,770,000 |
1,780,000 |
131,300 |
||||||
1,780,000 |
1,790,000 |
132,300 |
||||||
1,790,000 |
1,800,000 |
133,300 |
||||||
1,800,000 |
1,810,000 |
134,300 |
||||||
1,810,000 |
1,820,000 |
135,300 |
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280,700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3,930,700円を控除した金額 |
1,820,000 |
1,830,000 |
136,300 |
||||||
1,830,000 |
1,840,000 |
137,300 |
||||||
1,840,000 |
1,850,000 |
138,300 |
||||||
1,850,000 |
1,860,000 |
139,300 |
||||||
1,860,000 |
1,870,000 |
140,300 |
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430,700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6,180,700円を控除した金額 |
1,870,000 |
1,880,000 |
141,300 |
||||||
1,880,000 |
1,890,000 |
142,300 |
||||||
1,890,000 |
1,900,000 |
143,300 |
||||||
1,900,000 |
1,910,000 |
144,300 |
||||||
1,910,000 |
1,920,000 |
145,300 |
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630,700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9,180,700円を控除した金額 |
|
1,920,000 |
1,930,000 |
146,300 |
||||||
1,930,000 |
1,940,000 |
147,300 |
||||||
1,940,000 |
1,950,000 |
148,300 |
||||||
1,950,000 |
1,960,000 |
149,300 |
||||||
1,960,000 |
1,970,000 |
150,300 |
12,000,0000 |
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930,700円を控除した金額 |
|||
1,970,000 |
1,980,000 |
151,300 |
||||||
1,980,000 |
1,990,000 |
152,300 |
||||||
1,990,000 |
2,000,000 |
153,300 |