三十万円以下の金額三十万円をこえ六十万円以下の金額六十万円をこえ百万円以下の金額百万円をこえ百五十万円以下の金額百五十万円をこえ二百万円以下の金額二百万円をこえ二百五十万円以下の金額二百五十万円をこえ三百万円以下の金額三百万円をこえ四百万円以下の金額四百万円をこえ五百万円以下の金額五百万円をこえ七百万円以下の金額七百万円をこえ千万円以下の金額千万円をこえ二千万円以下の金額二千万円をこえ三千万円以下の金額三千万円をこえ四千五百万円以下の金額四千五百万円をこえ六千五百万円以下の金額六千五百万円をこえる金額 |
百分の十百分の十四百分の十八百分の二十二百分の二十六百分の三十百分の三十四百分の三十八百分の四十二百分の四十六百分の五十百分の五十五百分の六十百分の六十五百分の七十百分の七十五 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
1,000円未満 |
0 |
0 |
40,000 |
41,000 |
4,000 |
10 |
97,000 |
99,000 |
9,700 |
10 |
|
1,000 |
2,000 |
100 |
10 |
41,000 |
42,000 |
4,100 |
10 |
99,000 |
101,000 |
9,900 |
10 |
2,000 |
3,000 |
200 |
10 |
42,000 |
43,000 |
4,200 |
10 |
101,000 |
103,000 |
10,100 |
10 |
3,000 |
4,000 |
300 |
10 |
43,000 |
44,000 |
4,300 |
10 |
103,000 |
105,000 |
10,300 |
10 |
4,000 |
5,000 |
400 |
10 |
44,000 |
45,000 |
4,400 |
10 |
105,000 |
107,000 |
10,500 |
10 |
5,000 |
6,000 |
500 |
10 |
45,000 |
46,000 |
4,500 |
10 |
107,000 |
109,000 |
10,700 |
10 |
6,000 |
7,000 |
600 |
10 |
46,000 |
47,000 |
4,600 |
10 |
109,000 |
111,000 |
10,900 |
10 |
7,000 |
8,000 |
700 |
10 |
47,000 |
48,000 |
4,700 |
10 |
111,000 |
113,000 |
11,100 |
10 |
8,000 |
9,000 |
800 |
10 |
48,000 |
49,000 |
4,800 |
10 |
113,000 |
115,000 |
11,300 |
10 |
9,000 |
10,000 |
900 |
10 |
49,000 |
50,000 |
4,900 |
10 |
115,000 |
117,000 |
11,500 |
10 |
10,000 |
11,000 |
1,000 |
10 |
50,000 |
51,000 |
5,000 |
10 |
117,000 |
119,000 |
11,700 |
10 |
11,000 |
12,000 |
1,100 |
10 |
51,000 |
52,000 |
5,100 |
10 |
119,000 |
121,000 |
11,900 |
10 |
12,000 |
13,000 |
1,200 |
10 |
52,000 |
53,000 |
5,200 |
10 |
121,000 |
123,000 |
12,100 |
10 |
13,000 |
14,000 |
1,300 |
10 |
53,000 |
54,000 |
5,300 |
10 |
123,000 |
125,000 |
12,300 |
10 |
14,000 |
15,000 |
1,400 |
10 |
54,000 |
55,000 |
5,400 |
10 |
125,000 |
127,000 |
12,500 |
10 |
15,000 |
16,000 |
1,500 |
10 |
55,000 |
56,000 |
5,500 |
10 |
127,000 |
129,000 |
12,700 |
10 |
16,000 |
17,000 |
1,600 |
10 |
56,000 |
57,000 |
5,600 |
10 |
129,000 |
131,000 |
12,900 |
10 |
17,000 |
18,000 |
1,700 |
10 |
57,000 |
58,000 |
5,700 |
10 |
131,000 |
133,000 |
13,100 |
10 |
18,000 |
19,000 |
1,800 |
10 |
58,000 |
59,000 |
5,800 |
10 |
133,000 |
135,000 |
13,300 |
10 |
19,000 |
20,000 |
1,900 |
10 |
59,000 |
60,000 |
5,900 |
10 |
135,000 |
137,000 |
13,500 |
10 |
20,000 |
21,000 |
2,000 |
10 |
60,000 |
61,000 |
6,000 |
10 |
137,000 |
139,000 |
13,700 |
10 |
21,000 |
22,000 |
2,100 |
10 |
61,000 |
62,000 |
6,100 |
10 |
139,000 |
141,000 |
13,900 |
10 |
22,000 |
23,000 |
2,200 |
10 |
62,000 |
63,000 |
6,200 |
10 |
141,000 |
143,000 |
14,100 |
10 |
23,000 |
24,000 |
2,300 |
10 |
63,000 |
65,000 |
6,300 |
10 |
143,000 |
145,000 |
14,300 |
10 |
24,000 |
25,000 |
2,400 |
10 |
65,000 |
67,000 |
6,500 |
10 |
145,000 |
147,000 |
14,500 |
10 |
25,000 |
26,000 |
2,500 |
10 |
67,000 |
69,000 |
6,700 |
10 |
147,000 |
149,000 |
14,700 |
10 |
26,000 |
27,000 |
2,600 |
10 |
69,000 |
71,000 |
6,900 |
10 |
149,000 |
151,000 |
14,900 |
10 |
27,000 |
28,000 |
2,700 |
10 |
71,000 |
73,000 |
7,100 |
10 |
151,000 |
153,000 |
15,100 |
10 |
28,000 |
29,000 |
2,800 |
10 |
73,000 |
75,000 |
7,300 |
10 |
153,000 |
155,000 |
15,300 |
10 |
29,000 |
30,000 |
2,900 |
10 |
75,000 |
77,000 |
7,500 |
10 |
155,000 |
157,000 |
15,500 |
10 |
30,000 |
31,000 |
3,000 |
10 |
77,000 |
79,000 |
7,700 |
10 |
157,000 |
159,000 |
15,700 |
10 |
31,000 |
32,000 |
3,100 |
10 |
79,000 |
81,000 |
7,900 |
10 |
159,000 |
161,000 |
15,900 |
10 |
32,000 |
33,000 |
3,200 |
10 |
81,000 |
83,000 |
8,100 |
10 |
161,000 |
163,000 |
16,100 |
10 |
33,000 |
34,000 |
3,300 |
10 |
83,000 |
85,000 |
8,300 |
10 |
163,000 |
165,000 |
16,300 |
10 |
34,000 |
35,000 |
3,400 |
10 |
85,000 |
87,000 |
8,500 |
10 |
165,000 |
167,000 |
16,500 |
10 |
35,000 |
36,000 |
3,500 |
10 |
87,000 |
89,000 |
8,700 |
10 |
167,000 |
169,000 |
16,700 |
10 |
36,000 |
37,000 |
3,600 |
10 |
89,000 |
91,000 |
8,900 |
10 |
169,000 |
171,000 |
16,900 |
10 |
37,000 |
38,000 |
3,700 |
10 |
91,000 |
93,000 |
9,100 |
10 |
171,000 |
173,000 |
17,100 |
10 |
38,000 |
39,000 |
3,800 |
10 |
93,000 |
95,000 |
9,300 |
10 |
173,000 |
175,000 |
17,300 |
10 |
39,000 |
40,000 |
3,900 |
10 |
95,000 |
97,000 |
9,500 |
10 |
175,000 |
177,000 |
17,500 |
10 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
177,000 |
179,000 |
17,700 |
10 |
288,000 |
291,000 |
28,800 |
10 |
414,000 |
418,000 |
45,900 |
11 |
179,000 |
181,000 |
17,900 |
10 |
291,000 |
294,000 |
29,100 |
10 |
418,000 |
422,000 |
46,500 |
11 |
181,000 |
183,000 |
18,100 |
10 |
294,000 |
297,000 |
29,400 |
10 |
422,000 |
426,000 |
47,000 |
11 |
183,000 |
185,000 |
18,300 |
10 |
297,000 |
300,000 |
29,700 |
10 |
426,000 |
430,000 |
47,600 |
11 |
185,000 |
187,000 |
18,500 |
10 |
300,000 |
303,000 |
30,000 |
10 |
430,000 |
434,000 |
48,200 |
11 |
187,000 |
189,000 |
18,700 |
10 |
303,000 |
306,000 |
30,400 |
10 |
434,000 |
438,000 |
48,700 |
11 |
189,000 |
191,000 |
18,900 |
10 |
306,000 |
309,000 |
30,800 |
10 |
438,000 |
442,000 |
49,300 |
11 |
191,000 |
193,000 |
19,100 |
10 |
309,000 |
312,000 |
31,200 |
10 |
442,000 |
446,000 |
49,800 |
11 |
193,000 |
195,000 |
19,300 |
10 |
312,000 |
315,000 |
31,600 |
10 |
446,000 |
450,000 |
50,400 |
11 |
195,000 |
198,000 |
19,500 |
10 |
315,000 |
318,000 |
32,100 |
10 |
450,000 |
454,000 |
51,000 |
11 |
198,000 |
201,000 |
19,800 |
10 |
318,000 |
321,000 |
32,500 |
10 |
454,000 |
458,000 |
51,500 |
11 |
201,000 |
204,000 |
20,100 |
10 |
321,000 |
324,000 |
32,900 |
10 |
458,000 |
462,000 |
52,100 |
11 |
204,000 |
207,000 |
20,400 |
10 |
324,000 |
327,000 |
33,300 |
10 |
462,000 |
466,000 |
52,600 |
11 |
207,000 |
210,000 |
20,700 |
10 |
327,000 |
330,000 |
33,700 |
10 |
466,000 |
470,000 |
53,200 |
11 |
210,000 |
213,000 |
21,000 |
10 |
330,000 |
333,000 |
34,200 |
10 |
470,000 |
474,000 |
53,800 |
11 |
213,000 |
216,000 |
21,300 |
10 |
333,000 |
336,000 |
34,600 |
10 |
474,000 |
478,000 |
54,300 |
11 |
216,000 |
219,000 |
21,600 |
10 |
336,000 |
339,000 |
35,000 |
10 |
478,000 |
482,000 |
54,900 |
11 |
219,000 |
222,000 |
21,900 |
10 |
339,000 |
342,000 |
35,400 |
10 |
482,000 |
486,000 |
55,400 |
11 |
222,000 |
225,000 |
22,200 |
10 |
342,000 |
345,000 |
35,800 |
10 |
486,000 |
490,000 |
56,000 |
11 |
225,000 |
228,000 |
22,500 |
10 |
345,000 |
348,000 |
36,300 |
10 |
490,000 |
494,000 |
56,600 |
11 |
228,000 |
231,000 |
22,800 |
10 |
348,000 |
351,000 |
36,700 |
10 |
494,000 |
498,000 |
57,100 |
11 |
231,000 |
234,000 |
23,100 |
10 |
351,000 |
354,000 |
37,100 |
10 |
498,000 |
502,000 |
57,700 |
11 |
234,000 |
237,000 |
23,400 |
10 |
354,000 |
357,000 |
37,500 |
10 |
502,000 |
506,000 |
58,200 |
11 |
237,000 |
240,000 |
23,700 |
10 |
357,000 |
360,000 |
37,900 |
10 |
506,000 |
510,000 |
58,800 |
11 |
240,000 |
243,000 |
24,000 |
10 |
360,000 |
363,000 |
38,400 |
10 |
510,000 |
514,000 |
59,400 |
11 |
243,000 |
246,000 |
24,300 |
10 |
363,000 |
366,000 |
38,800 |
10 |
514,000 |
518,000 |
59,900 |
11 |
246,000 |
249,000 |
24,600 |
10 |
366,000 |
369,000 |
39,200 |
10 |
518,000 |
522,000 |
60,500 |
11 |
249,000 |
252,000 |
24,900 |
10 |
369,000 |
372,000 |
39,600 |
10 |
522,000 |
526,000 |
61,000 |
11 |
252,000 |
255,000 |
25,200 |
10 |
372,000 |
375,000 |
40,000 |
10 |
526,000 |
530,000 |
61,600 |
11 |
255,000 |
258,000 |
25,500 |
10 |
375,000 |
378,000 |
40,500 |
10 |
530,000 |
534,000 |
62,200 |
11 |
258,000 |
261,000 |
25,800 |
10 |
378,000 |
381,000 |
40,900 |
10 |
534,000 |
538,000 |
62,700 |
11 |
261,000 |
264,000 |
26,100 |
10 |
381,000 |
384,000 |
41,300 |
10 |
538,000 |
542,000 |
63,300 |
11 |
264,000 |
267,000 |
26,400 |
10 |
384,000 |
387,000 |
41,700 |
10 |
542,000 |
546,000 |
63,800 |
11 |
267,000 |
270,000 |
26,700 |
10 |
387,000 |
390,000 |
42,100 |
10 |
546,000 |
550,000 |
64,400 |
11 |
270,000 |
273,000 |
27,000 |
10 |
390,000 |
394,000 |
42,600 |
10 |
550,000 |
554,000 |
65,000 |
11 |
273,000 |
276,000 |
27,300 |
10 |
394,000 |
398,000 |
43,100 |
10 |
554,000 |
558,000 |
65,500 |
11 |
276,000 |
279,000 |
27,600 |
10 |
398,000 |
402,000 |
43,700 |
10 |
558,000 |
562,000 |
66,100 |
11 |
279,000 |
282,000 |
27,900 |
10 |
402,000 |
406,000 |
44,200 |
10 |
562,000 |
566,000 |
66,600 |
11 |
282,000 |
285,000 |
28,200 |
10 |
406,000 |
410,000 |
44,800 |
11 |
566,000 |
570,000 |
67,200 |
11 |
285,000 |
288,000 |
28,500 |
10 |
410,000 |
414,000 |
45,400 |
11 |
570,000 |
574,000 |
67,800 |
11 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
574,000 |
578,000 |
68,300 |
11 |
705,000 |
710,000 |
90,900 |
12 |
855,000 |
860,000 |
117,900 |
13 |
578,000 |
582,000 |
68,900 |
11 |
710,000 |
715,000 |
91,800 |
12 |
860,000 |
865,000 |
118,800 |
13 |
582,000 |
586,000 |
69,400 |
11 |
715,000 |
720,000 |
92,700 |
12 |
865,000 |
870,000 |
119,700 |
13 |
586,000 |
590,000 |
70,000 |
11 |
720,000 |
725,000 |
93,600 |
13 |
870,000 |
875,000 |
120,600 |
13 |
590,000 |
594,000 |
70,600 |
11 |
725,000 |
730,000 |
94,500 |
13 |
875,000 |
880,000 |
121,500 |
13 |
594,000 |
598,000 |
71,100 |
11 |
730,000 |
735,000 |
95,400 |
13 |
880,000 |
885,000 |
122,400 |
13 |
598,000 |
602,000 |
71,700 |
11 |
735,000 |
740,000 |
96,300 |
13 |
885,000 |
890,000 |
123,300 |
13 |
602,000 |
606,000 |
72,300 |
12 |
740,000 |
745,000 |
97,200 |
13 |
890,000 |
895,000 |
124,200 |
13 |
606,000 |
610,000 |
73,000 |
12 |
745,000 |
750,000 |
98,100 |
13 |
895,000 |
900,000 |
125,100 |
13 |
610,000 |
614,000 |
73,800 |
12 |
750,000 |
755,000 |
99,000 |
13 |
900,000 |
905,000 |
126,000 |
14 |
614,000 |
618,000 |
74,500 |
12 |
755,000 |
760,000 |
99,900 |
13 |
905,000 |
910,000 |
126,900 |
14 |
618,000 |
622,000 |
75,200 |
12 |
760,000 |
765,000 |
100,800 |
13 |
910,000 |
915,000 |
127,800 |
14 |
622,000 |
626,000 |
75,900 |
12 |
765,000 |
770,000 |
101,700 |
13 |
915,000 |
920,000 |
128,700 |
14 |
626,000 |
630,000 |
76,600 |
12 |
770,000 |
775,000 |
102,600 |
13 |
920,000 |
925,000 |
129,600 |
14 |
630,000 |
634,000 |
77,400 |
12 |
775,000 |
780,000 |
103,500 |
13 |
925,000 |
930,000 |
130,500 |
14 |
634,000 |
638,000 |
78,100 |
12 |
780,000 |
785,000 |
104,400 |
13 |
930,000 |
935,000 |
131,400 |
14 |
638,000 |
642,000 |
78,800 |
12 |
785,000 |
790,000 |
105,300 |
13 |
935,000 |
940,000 |
132,300 |
14 |
642,000 |
646,000 |
79,500 |
12 |
790,000 |
795,000 |
106,200 |
13 |
940,000 |
945,000 |
133,200 |
14 |
646,000 |
650,000 |
80,200 |
12 |
795,000 |
800,000 |
107,100 |
13 |
945,000 |
950,000 |
134,100 |
14 |
650,000 |
655,000 |
81,000 |
12 |
800,000 |
805,000 |
108,000 |
13 |
950,000 |
955,000 |
135,000 |
14 |
655,000 |
660,000 |
81,900 |
12 |
805,000 |
810,000 |
108,900 |
13 |
955,000 |
960,000 |
135,900 |
14 |
660,000 |
665,000 |
82,800 |
12 |
810,000 |
815,000 |
109,800 |
13 |
960,000 |
965,000 |
136,800 |
14 |
665,000 |
670,000 |
83,700 |
12 |
815,000 |
820,000 |
110,700 |
13 |
965,000 |
970,000 |
137,700 |
14 |
670,000 |
675,000 |
84,600 |
12 |
820,000 |
825,000 |
111,600 |
13 |
970,000 |
975,000 |
138,600 |
14 |
675,000 |
680,000 |
85,500 |
12 |
825,000 |
830,000 |
112,500 |
13 |
975,000 |
980,000 |
139,500 |
14 |
680,000 |
685,000 |
86,400 |
12 |
830,000 |
835,000 |
113,400 |
13 |
980,000 |
985,000 |
140,400 |
14 |
685,000 |
690,000 |
87,300 |
12 |
835,000 |
840,000 |
114,300 |
13 |
985,000 |
990,000 |
141,300 |
14 |
690,000 |
695,000 |
88,200 |
12 |
840,000 |
845,000 |
115,200 |
13 |
990,000 |
995,000 |
142,200 |
14 |
695,000 |
700,000 |
89,100 |
12 |
845,000 |
850,000 |
116,100 |
13 |
995,000 |
1,000,000 |
143,100 |
14 |
700,000 |
705,000 |
90,000 |
12 |
850,000 |
855,000 |
117,000 |
13 |
1,000,000円 |
144,000 |
14 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,000円未満 |
0 |
40,000 |
41,000 |
4,000 |
97,000 |
99,000 |
9,700 |
|
1,000 |
2,000 |
100 |
41,000 |
42,000 |
4,100 |
99,000 |
101,000 |
9,900 |
2,000 |
3,000 |
200 |
42,000 |
43,000 |
4,200 |
101,000 |
103,000 |
10,100 |
3,000 |
4,000 |
300 |
43,000 |
44,000 |
4,300 |
103,000 |
105,000 |
10,300 |
4,000 |
5,000 |
400 |
44,000 |
45,000 |
4,400 |
105,000 |
107,000 |
10,500 |
5,000 |
6,000 |
500 |
45,000 |
46,000 |
4,500 |
107,000 |
109,000 |
10,700 |
6,000 |
7,000 |
600 |
46,000 |
47,000 |
4,600 |
109,000 |
111,000 |
10,900 |
7,000 |
8,000 |
700 |
47,000 |
48,000 |
4,700 |
111,000 |
113,000 |
11,100 |
8,000 |
9,000 |
800 |
48,000 |
49,000 |
4,800 |
113,000 |
115,000 |
11,300 |
9,000 |
10,000 |
900 |
49,000 |
50,000 |
4,900 |
115,000 |
117,000 |
11,500 |
10,000 |
11,000 |
1,000 |
50,000 |
51,000 |
5,000 |
117,000 |
119,000 |
11,700 |
11,000 |
12,000 |
1,100 |
51,000 |
52,000 |
5,100 |
119,000 |
121,000 |
11,900 |
12,000 |
13,000 |
1,200 |
52,000 |
53,000 |
5,200 |
121,000 |
123,000 |
12,100 |
13,000 |
14,000 |
1,300 |
53,000 |
54,000 |
5,300 |
123,000 |
125,000 |
12,300 |
14,000 |
15,000 |
1,400 |
54,000 |
55,000 |
5,400 |
125,000 |
127,000 |
12,500 |
15,000 |
16,000 |
1,500 |
55,000 |
56,000 |
5,500 |
127,000 |
129,000 |
12,700 |
16,000 |
17,000 |
1,600 |
56,000 |
57,000 |
5,600 |
129,000 |
131,000 |
12,900 |
17,000 |
18,000 |
1,700 |
57,000 |
58,000 |
5,700 |
131,000 |
133,000 |
13,100 |
18,000 |
19,000 |
1,800 |
58,000 |
59,000 |
5,800 |
133,000 |
135,000 |
13,300 |
19,000 |
20,000 |
1,900 |
59,000 |
60,000 |
5,900 |
135,000 |
137,000 |
13,500 |
20,000 |
21,000 |
2,000 |
60,000 |
61,000 |
6,000 |
137,000 |
139,000 |
13,700 |
21,000 |
22,000 |
2,100 |
61,000 |
62,000 |
6,100 |
139,000 |
141,000 |
13,900 |
22,000 |
23,000 |
2,200 |
62,000 |
63,000 |
6,200 |
141,000 |
143,000 |
14,100 |
23,000 |
24,000 |
2,300 |
63,000 |
65,000 |
6,300 |
143,000 |
145,000 |
14,300 |
24,000 |
25,000 |
2,400 |
65,000 |
67,000 |
6,500 |
145,000 |
147,000 |
14,500 |
25,000 |
26,000 |
2,500 |
67,000 |
69,000 |
6,700 |
147,000 |
149,000 |
14,700 |
26,000 |
27,000 |
2,600 |
69,000 |
71,000 |
6,900 |
149,000 |
151,000 |
14,900 |
27,000 |
28,000 |
2,700 |
71,000 |
73,000 |
7,100 |
151,000 |
153,000 |
15,100 |
28,000 |
29,000 |
2,800 |
73,000 |
75,000 |
7,300 |
153,000 |
155,000 |
15,300 |
29,000 |
30,000 |
2,900 |
75,000 |
77,000 |
7,500 |
155,000 |
157,000 |
15,500 |
30,000 |
31,000 |
3,000 |
77,000 |
79,000 |
7,700 |
157,000 |
159,000 |
15,700 |
31,000 |
32,000 |
3,100 |
79,000 |
81,000 |
7,900 |
159,000 |
161,000 |
15,900 |
32,000 |
33,000 |
3,200 |
81,000 |
83,000 |
8,100 |
161,000 |
163,000 |
16,100 |
33,000 |
34,000 |
3,300 |
83,000 |
85,000 |
8,300 |
163,000 |
165,000 |
16,300 |
34,000 |
35,000 |
3,400 |
85,000 |
87,000 |
8,500 |
165,000 |
167,000 |
16,500 |
35,000 |
36,000 |
3,500 |
87,000 |
89,000 |
8,700 |
167,000 |
169,000 |
16,700 |
36,000 |
37,000 |
3,600 |
89,000 |
91,000 |
8,900 |
169,000 |
171,000 |
16,900 |
37,000 |
38,000 |
3,700 |
91,000 |
93,000 |
9,100 |
171,000 |
173,000 |
17,100 |
38,000 |
39,000 |
3,800 |
93,000 |
95,000 |
9,300 |
173,000 |
175,000 |
17,300 |
39,000 |
40,000 |
3,900 |
95,000 |
97,000 |
9,500 |
175,000 |
177,000 |
17,500 |
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 |
177,000 |
179,000 |
17,700 |
288,000 |
291,000 |
28,800 |
414,000 |
418,000 |
41,400 |
179,000 |
181,000 |
17,900 |
291,000 |
294,000 |
29,100 |
418,000 |
422,000 |
41,800 |
181,000 |
183,000 |
18,100 |
294,000 |
297,000 |
29,400 |
422,000 |
426,000 |
42,200 |
183,000 |
185,000 |
18,300 |
297,000 |
300,000 |
29,700 |
426,000 |
430,000 |
42,600 |
185,000 |
187,000 |
18,500 |
300,000 |
303,000 |
30,000 |
430,000 |
434,000 |
43,000 |
187,000 |
189,000 |
18,700 |
303,000 |
306,000 |
30,300 |
434,000 |
438,000 |
43,400 |
189,000 |
191,000 |
18,900 |
306,000 |
309,000 |
30,600 |
438,000 |
442,000 |
43,800 |
191,000 |
193,000 |
19,100 |
309,000 |
312,000 |
30,900 |
442,000 |
446,000 |
44,200 |
193,000 |
195,000 |
19,300 |
312,000 |
315,000 |
31,200 |
446,000 |
450,000 |
44,600 |
195,000 |
198,000 |
19,500 |
315,000 |
318,000 |
31,500 |
450,000 |
454,000 |
45,000 |
198,000 |
201,000 |
19,800 |
318,000 |
321,000 |
31,800 |
454,000 |
458,000 |
45,400 |
201,000 |
204,000 |
20,100 |
321,000 |
324,000 |
32,100 |
458,000 |
462,000 |
45,800 |
204,000 |
207,000 |
20,400 |
324,000 |
327,000 |
32,400 |
462,000 |
466,000 |
46,200 |
207,000 |
210,000 |
20,700 |
327,000 |
330,000 |
32,700 |
466,000 |
470,000 |
46,600 |
210,000 |
213,000 |
21,000 |
330,000 |
333,000 |
33,000 |
470,000 |
474,000 |
47,000 |
213,000 |
216,000 |
21,300 |
333,000 |
336,000 |
33,300 |
474,000 |
478,000 |
47,400 |
216,000 |
219,000 |
21,600 |
336,000 |
339,000 |
33,600 |
478,000 |
482,000 |
47,800 |
219,000 |
222,000 |
21,900 |
339,000 |
342,000 |
33,900 |
482,000 |
486,000 |
48,200 |
222,000 |
225,000 |
22,200 |
342,000 |
345,000 |
34,200 |
486,000 |
490,000 |
48,600 |
225,000 |
228,000 |
22,500 |
345,000 |
348,000 |
34,500 |
490,000 |
494,000 |
49,000 |
228,000 |
231,000 |
22,800 |
348,000 |
351,000 |
34,800 |
494,000 |
498,000 |
49,400 |
231,000 |
234,000 |
23,100 |
351,000 |
354,000 |
35,100 |
498,000 |
502,000 |
49,800 |
234,000 |
237,000 |
23,400 |
354,000 |
357,000 |
35,400 |
502,000 |
506,000 |
50,200 |
237,000 |
240,000 |
23,700 |
357,000 |
360,000 |
35,700 |
506,000 |
510,000 |
50,600 |
240,000 |
243,000 |
24,000 |
360,000 |
363,000 |
36,000 |
510,000 |
514,000 |
51,000 |
243,000 |
246,000 |
24,300 |
363,000 |
366,000 |
36,300 |
514,000 |
518,000 |
51,400 |
246,000 |
249,000 |
24,600 |
366,000 |
369,000 |
36,600 |
518,000 |
522,000 |
51,800 |
249,000 |
252,000 |
24,900 |
369,000 |
372,000 |
36,900 |
522,000 |
526,000 |
52,200 |
252,000 |
255,000 |
25,200 |
372,000 |
375,000 |
37,200 |
526,000 |
530,000 |
52,600 |
255,000 |
258,000 |
25,500 |
375,000 |
378,000 |
37,500 |
530,000 |
534,000 |
53,000 |
258,000 |
261,000 |
25,800 |
378,000 |
381,000 |
37,800 |
534,000 |
538,000 |
53,400 |
261,000 |
264,000 |
26,100 |
381,000 |
384,000 |
38,100 |
538,000 |
542,000 |
53,800 |
264,000 |
267,000 |
26,400 |
384,000 |
387,000 |
38,400 |
542,000 |
546,000 |
54,200 |
267,000 |
270,000 |
26,700 |
387,000 |
390,000 |
38,700 |
546,000 |
550,000 |
54,600 |
270,000 |
273,000 |
27,000 |
390,000 |
394,000 |
39,000 |
550,000 |
554,000 |
55,000 |
273,000 |
276,000 |
27,300 |
394,000 |
398,000 |
39,400 |
554,000 |
558,000 |
55,400 |
276,000 |
279,000 |
27,600 |
398,000 |
402,000 |
39,800 |
558,000 |
562,000 |
55,800 |
279,000 |
282,000 |
27,900 |
402,000 |
406,000 |
40,200 |
562,000 |
566,000 |
56,200 |
282,000 |
285,000 |
28,200 |
406,000 |
410,000 |
40,600 |
566,000 |
570,000 |
56,600 |
285,000 |
288,000 |
28,500 |
410,000 |
414,000 |
41,000 |
570,000 |
574,000 |
57,000 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
574,000 |
578,000 |
57,400 |
705,000 |
710,000 |
70,500 |
855,000 |
860,000 |
85,500 |
578,000 |
582,000 |
57,800 |
710,000 |
715,000 |
71,000 |
860,000 |
865,000 |
86,000 |
582,000 |
586,000 |
58,200 |
715,000 |
720,000 |
71,500 |
865,000 |
870,000 |
86,500 |
586,000 |
590,000 |
58,600 |
720,000 |
725,000 |
72,000 |
870,000 |
875,000 |
87,000 |
590,000 |
594,000 |
59,000 |
725,000 |
730,000 |
72,500 |
875,000 |
880,000 |
87,500 |
594,000 |
598,000 |
59,400 |
730,000 |
735,000 |
73,000 |
880,000 |
885,000 |
88,000 |
598,000 |
602,000 |
59,800 |
735,000 |
740,000 |
73,500 |
885,000 |
890,000 |
88,500 |
602,000 |
606,000 |
60,200 |
740,000 |
745,000 |
74,000 |
890,000 |
895,000 |
89,000 |
606,000 |
610,000 |
60,600 |
745,000 |
750,000 |
74,500 |
895,000 |
900,000 |
89,500 |
610,000 |
614,000 |
61,000 |
750,000 |
755,000 |
75,000 |
900,000 |
905,000 |
90,000 |
614,000 |
618,000 |
61,400 |
755,000 |
760,000 |
75,500 |
905,000 |
910,000 |
90,500 |
618,000 |
622,000 |
61,800 |
760,000 |
765,000 |
76,000 |
910,000 |
915,000 |
91,000 |
622,000 |
626,000 |
62,200 |
765,000 |
770,000 |
76,500 |
915,000 |
920,000 |
91,500 |
626,000 |
630,000 |
62,600 |
770,000 |
775,000 |
77,000 |
920,000 |
925,000 |
92,000 |
630,000 |
634,000 |
63,000 |
775,000 |
780,000 |
77,500 |
925,000 |
930,000 |
92,500 |
634,000 |
638,000 |
63,400 |
780,000 |
785,000 |
78,000 |
930,000 |
935,000 |
93,000 |
638,000 |
642,000 |
63,800 |
785,000 |
790,000 |
78,500 |
935,000 |
940,000 |
93,500 |
642,000 |
646,000 |
64,200 |
790,000 |
795,000 |
79,000 |
940,000 |
945,000 |
94,000 |
646,000 |
650,000 |
64,600 |
795,000 |
800,000 |
79,500 |
945,000 |
950,000 |
94,500 |
650,000 |
655,000 |
65,000 |
800,000 |
805,000 |
80,000 |
950,000 |
955,000 |
95,000 |
655,000 |
660,000 |
65,500 |
805,000 |
810,000 |
80,500 |
955,000 |
960,000 |
95,500 |
660,000 |
665,000 |
66,000 |
810,000 |
815,000 |
81,000 |
960,000 |
965,000 |
96,000 |
665,000 |
670,000 |
66,500 |
815,000 |
820,000 |
81,500 |
965,000 |
970,000 |
96,500 |
670,000 |
675,000 |
67,000 |
820,000 |
825,000 |
82,000 |
970,000 |
975,000 |
97,000 |
675,000 |
680,000 |
67,500 |
825,000 |
830,000 |
82,500 |
975,000 |
980,000 |
97,500 |
680,000 |
685,000 |
68,000 |
830,000 |
835,000 |
83,000 |
980,000 |
985,000 |
98,000 |
685,000 |
690,000 |
68,500 |
835,000 |
840,000 |
83,500 |
985,000 |
990,000 |
98,500 |
690,000 |
695,000 |
69,000 |
840,000 |
845,000 |
84,000 |
990,000 |
995,000 |
99,000 |
695,000 |
700,000 |
69,500 |
845,000 |
850,000 |
84,500 |
995,000 |
1,000,000 |
99,500 |
700,000 |
705,000 |
70,000 |
850,000 |
855,000 |
85,000 |
1,000,000円 |
100,000 |
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 |
27,000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 |
|
27,000 |
27,500 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,200 |
27,500 |
28,000 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,200 |
28,000 |
28,500 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,300 |
28,500 |
29,000 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,400 |
29,000 |
29,500 |
260 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,400 |
29,500 |
30,000 |
300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,500 |
30,000 |
30,500 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,600 |
30,500 |
31,000 |
380 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,700 |
31,000 |
31,500 |
420 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,700 |
31,500 |
32,000 |
460 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,800 |
32,000 |
32,500 |
500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,900 |
32,500 |
33,000 |
540 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,000 |
33,000 |
33,500 |
580 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,000 |
33,500 |
34,000 |
620 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,100 |
34,000 |
34,500 |
660 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,200 |
34,500 |
35,000 |
700 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,200 |
35,000 |
35,500 |
740 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,300 |
35,500 |
36,000 |
780 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,400 |
36,000 |
36,500 |
820 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,500 |
36,500 |
37,000 |
860 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,600 |
37,000 |
37,500 |
900 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,600 |
37,500 |
38,000 |
940 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,700 |
38,000 |
38,500 |
980 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,800 |
38,500 |
39,000 |
1,020 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,900 |
39,000 |
39,500 |
1,060 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,000 |
39,500 |
40,000 |
1,100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,000 |
40,000 |
40,500 |
1,140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,100 |
40,500 |
41,000 |
1,180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,200 |
41,000 |
41,500 |
1,220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,300 |
41,500 |
42,000 |
1,260 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,400 |
42,000 |
42,500 |
1,300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,500 |
42,500 |
43,000 |
1,340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,600 |
43,000 |
43,500 |
1,380 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,700 |
43,500 |
44,000 |
1,420 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,800 |
44,000 |
44,500 |
1,460 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,900 |
44,500 |
45,000 |
1,500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,100 |
45,000 |
45,500 |
1,540 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,200 |
45,500 |
46,000 |
1,580 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,300 |
46,000 |
46,500 |
1,620 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,500 |
46,500 |
47,000 |
1,660 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,600 |
47,000 |
47,500 |
1,700 |
280 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,800 |
47,500 |
48,000 |
1,740 |
320 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,900 |
48,000 |
48,500 |
1,780 |
360 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,000 |
48,500 |
49,000 |
1,820 |
400 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,200 |
49,000 |
49,500 |
1,860 |
440 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,300 |
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 |
49,500 |
50,000 |
1,900 |
480 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,400 |
50,000 |
50,500 |
1,940 |
520 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,900 |
50,500 |
51,000 |
1,980 |
560 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6,900円に、その月の社会保険料控除後の給与等の金額のうち50,000円をこえる金額の38%に相当する金額を加算した金額 |
51,000 |
51,500 |
2,020 |
600 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
51,500 |
52,000 |
2,060 |
640 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
52,000 |
52,500 |
2,100 |
680 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
52,500 |
53,000 |
2,140 |
720 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
53,000 |
54,000 |
2,200 |
780 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
54,000 |
55,000 |
2,280 |
860 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
55,000 |
56,000 |
2,360 |
940 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
|
56,000 |
57,000 |
2,440 |
1,020 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
|
57,000 |
58,000 |
2,520 |
1,100 |
270 |
0 |
0 |
0 |
0 |
0 |
0 |
|
58,000 |
59,000 |
2,640 |
1,180 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
|
59,000 |
60,000 |
2,750 |
1,260 |
430 |
0 |
0 |
0 |
0 |
0 |
0 |
|
60,000 |
61,000 |
2,860 |
1,340 |
510 |
0 |
0 |
0 |
0 |
0 |
0 |
|
61,000 |
62,000 |
2,970 |
1,420 |
590 |
0 |
0 |
0 |
0 |
0 |
0 |
|
62,000 |
63,000 |
3,080 |
1,500 |
670 |
0 |
0 |
0 |
0 |
0 |
0 |
|
63,000 |
64,000 |
3,200 |
1,580 |
750 |
0 |
0 |
0 |
0 |
0 |
0 |
|
64,000 |
65,000 |
3,310 |
1,660 |
830 |
0 |
0 |
0 |
0 |
0 |
0 |
|
65,000 |
66,000 |
3,420 |
1,740 |
910 |
0 |
0 |
0 |
0 |
0 |
0 |
|
66,000 |
67,000 |
3,530 |
1,820 |
990 |
150 |
0 |
0 |
0 |
0 |
0 |
|
67,000 |
68,000 |
3,640 |
1,900 |
1,070 |
230 |
0 |
0 |
0 |
0 |
0 |
|
68,000 |
69,000 |
3,760 |
1,980 |
1,150 |
310 |
0 |
0 |
0 |
0 |
0 |
|
69,000 |
70,000 |
3,870 |
2,060 |
1,230 |
390 |
0 |
0 |
0 |
0 |
0 |
|
70,000 |
71,000 |
3,980 |
2,140 |
1,310 |
470 |
0 |
0 |
0 |
0 |
0 |
|
71,000 |
72,000 |
4,090 |
2,220 |
1,390 |
550 |
0 |
0 |
0 |
0 |
0 |
|
72,000 |
73,000 |
4,200 |
2,300 |
1,470 |
630 |
0 |
0 |
0 |
0 |
0 |
|
73,000 |
74,000 |
4,320 |
2,380 |
1,550 |
710 |
0 |
0 |
0 |
0 |
0 |
|
74,000 |
75,000 |
4,430 |
2,460 |
1,630 |
790 |
0 |
0 |
0 |
0 |
0 |
|
75,000 |
76,000 |
4,540 |
2,560 |
1,710 |
880 |
0 |
0 |
0 |
0 |
0 |
|
76,000 |
77,000 |
4,660 |
2,680 |
1,790 |
960 |
130 |
0 |
0 |
0 |
0 |
|
77,000 |
78,000 |
4,780 |
2,800 |
1,880 |
1,050 |
210 |
0 |
0 |
0 |
0 |
|
78,000 |
79,000 |
4,900 |
2,920 |
1,960 |
1,130 |
300 |
0 |
0 |
0 |
0 |
|
79,000 |
80,000 |
5,020 |
3,040 |
2,050 |
1,220 |
380 |
0 |
0 |
0 |
0 |
|
80,000 |
81,000 |
5,140 |
3,150 |
2,130 |
1,300 |
470 |
0 |
0 |
0 |
0 |
|
81,000 |
82,000 |
5,260 |
3,270 |
2,220 |
1,390 |
550 |
0 |
0 |
0 |
0 |
|
82,000 |
83,000 |
5,380 |
3,390 |
2,300 |
1,470 |
640 |
0 |
0 |
0 |
0 |
|
83,000 |
84,000 |
5,490 |
3,510 |
2,390 |
1,560 |
720 |
0 |
0 |
0 |
0 |
|
84,000 |
85,000 |
5,610 |
3,630 |
2,470 |
1,640 |
810 |
0 |
0 |
0 |
0 |
|
85,000 |
86,000 |
5,730 |
3,750 |
2,580 |
1,730 |
890 |
0 |
0 |
0 |
0 |
|
86,000 |
87,000 |
5,850 |
3,870 |
2,700 |
1,810 |
980 |
140 |
0 |
0 |
0 |
|
87,000 |
88,000 |
5,970 |
3,990 |
2,820 |
1,900 |
1,060 |
230 |
0 |
0 |
0 |
|
88,000 |
89,000 |
6,120 |
4,110 |
2,940 |
1,980 |
1,150 |
310 |
0 |
0 |
0 |
|
89,000 |
90,000 |
6,270 |
4,230 |
3,060 |
2,070 |
1,230 |
400 |
0 |
0 |
0 |
|
90,000 |
91,000 |
6,420 |
4,340 |
3,180 |
2,150 |
1,320 |
480 |
0 |
0 |
0 |
|
91,000 |
92,000 |
6,570 |
4,460 |
3,300 |
2,240 |
1,400 |
570 |
0 |
0 |
0 |
|
92,000 |
93,000 |
6,740 |
4,590 |
3,430 |
2,330 |
1,500 |
660 |
0 |
0 |
0 |
|
93,000 |
94,000 |
6,910 |
4,730 |
3,560 |
2,420 |
1,590 |
760 |
0 |
0 |
0 |
|
94,000 |
95,000 |
7,080 |
4,860 |
3,690 |
2,530 |
1,690 |
850 |
0 |
0 |
0 |
|
95,000 |
96,000 |
7,260 |
4,990 |
3,830 |
2,660 |
1,780 |
950 |
110 |
0 |
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 |
7,430 |
5,130 |
3,960 |
2,790 |
1,880 |
1,040 |
210 |
0 |
0 |
|
97,000 |
98,000 |
7,600 |
5,260 |
4,090 |
2,930 |
1,970 |
1,140 |
300 |
0 |
0 |
|
98,000 |
99,000 |
7,770 |
5,390 |
4,230 |
3,060 |
2,070 |
1,230 |
400 |
0 |
0 |
|
99,000 |
100,000 |
7,940 |
5,520 |
4,360 |
3,190 |
2,160 |
1,330 |
490 |
0 |
0 |
|
100,000 |
101,000 |
8,110 |
5,660 |
4,490 |
3,320 |
2,260 |
1,420 |
590 |
0 |
0 |
26,100円 |
101,000 |
102,000 |
8,280 |
5,790 |
4,620 |
3,460 |
2,350 |
1,520 |
680 |
0 |
0 |
26,100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 |
8,540 |
5,990 |
4,820 |
3,660 |
2,490 |
1,660 |
830 |
0 |
0 |
|
104,000 |
106,000 |
8,880 |
6,330 |
5,090 |
3,920 |
2,760 |
1,860 |
1,020 |
180 |
0 |
|
106,000 |
108,000 |
9,220 |
6,670 |
5,360 |
4,190 |
3,020 |
2,040 |
1,210 |
370 |
0 |
|
108,000 |
110,000 |
9,560 |
7,010 |
5,620 |
4,450 |
3,290 |
2,230 |
1,400 |
560 |
0 |
|
110,000 |
112,000 |
9,910 |
7,360 |
5,890 |
4,720 |
3,550 |
2,420 |
1,590 |
750 |
0 |
|
112,000 |
114,000 |
10,250 |
7,700 |
6,200 |
4,990 |
3,820 |
2,650 |
1,780 |
940 |
110 |
|
114,000 |
116,000 |
10,590 |
8,040 |
6,540 |
5,250 |
4,090 |
2,920 |
1,970 |
1,130 |
300 |
|
116,000 |
118,000 |
10,930 |
8,380 |
6,880 |
5,520 |
4,350 |
3,190 |
2,160 |
1,320 |
490 |
|
118,000 |
120,000 |
11,270 |
8,720 |
7,220 |
5,780 |
4,620 |
3,450 |
2,350 |
1,510 |
680 |
|
120,000 |
122,000 |
11,620 |
9,070 |
7,570 |
6,070 |
4,880 |
3,720 |
2,550 |
1,700 |
870 |
|
122,000 |
124,000 |
11,960 |
9,410 |
7,910 |
6,410 |
5,150 |
3,980 |
2,820 |
1,890 |
1,060 |
|
124,000 |
126,000 |
12,370 |
9,750 |
8,250 |
6,750 |
5,420 |
4,250 |
3,080 |
2,080 |
1,250 |
|
126,000 |
128,000 |
12,780 |
10,090 |
8,590 |
7,090 |
5,680 |
4,520 |
3,350 |
2,270 |
1,440 |
|
128,000 |
130,000 |
13,200 |
10,430 |
8,930 |
7,430 |
5,950 |
4,780 |
3,610 |
2,460 |
1,630 |
|
130,000 |
132,000 |
13,620 |
10,780 |
9,280 |
7,780 |
6,280 |
5,050 |
3,880 |
2,710 |
1,820 |
|
132,000 |
134,000 |
14,040 |
11,120 |
9,620 |
8,120 |
6,620 |
5,310 |
4,150 |
2,980 |
2,010 |
|
134,000 |
136,000 |
14,460 |
11,460 |
9,960 |
8,460 |
6,960 |
5,580 |
4,410 |
3,250 |
2,200 |
|
136,000 |
138,000 |
14,870 |
11,800 |
10,300 |
8,800 |
7,300 |
5,850 |
4,680 |
3,510 |
2,390 |
|
138,000 |
140,000 |
15,290 |
12,180 |
10,640 |
9,140 |
7,640 |
6,140 |
4,940 |
3,780 |
2,610 |
|
140,000 |
142,000 |
15,710 |
12,590 |
10,990 |
9,490 |
7,990 |
6,490 |
5,210 |
4,040 |
2,880 |
|
142,000 |
144,000 |
16,130 |
13,010 |
11,330 |
9,830 |
8,330 |
6,830 |
5,480 |
4,310 |
3,140 |
|
144,000 |
146,000 |
16,550 |
13,430 |
11,670 |
10,170 |
8,670 |
7,170 |
5,740 |
4,580 |
3,410 |
|
146,000 |
148,000 |
16,960 |
13,850 |
12,010 |
10,510 |
9,010 |
7,510 |
6,010 |
4,840 |
3,680 |
|
148,000 |
150,000 |
17,380 |
14,270 |
12,430 |
10,850 |
9,350 |
7,850 |
6,350 |
5,110 |
3,940 |
|
150,000 |
152,000 |
17,800 |
14,680 |
12,850 |
11,200 |
9,700 |
8,200 |
6,700 |
5,370 |
4,210 |
53,600円 |
152,000 |
154,000 |
18,220 |
15,100 |
13,270 |
11,540 |
10,040 |
8,540 |
7,040 |
5,640 |
4,470 |
53,600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 |
18,640 |
15,520 |
13,690 |
11,880 |
10,380 |
8,880 |
7,380 |
5,910 |
4,740 |
|
156,000 |
158,000 |
19,050 |
15,940 |
14,100 |
12,270 |
10,720 |
9,220 |
7,720 |
6,220 |
5,010 |
|
158,000 |
160,000 |
19,470 |
16,360 |
14,520 |
12,690 |
11,060 |
9,560 |
8,060 |
6,560 |
5,270 |
|
160,000 |
162,000 |
19,890 |
16,770 |
14,940 |
13,110 |
11,410 |
9,910 |
8,410 |
6,910 |
5,540 |
|
162,000 |
164,000 |
20,310 |
17,190 |
15,360 |
13,530 |
11,750 |
10,250 |
8,750 |
7,250 |
5,800 |
|
164,000 |
166,000 |
20,730 |
17,610 |
15,780 |
13,940 |
12,110 |
10,590 |
9,090 |
7,590 |
6,090 |
|
166,000 |
168,000 |
21,140 |
18,030 |
16,190 |
14,360 |
12,530 |
10,930 |
9,430 |
7,930 |
6,430 |
|
168,000 |
170,000 |
21,630 |
18,450 |
16,610 |
14,780 |
12,950 |
11,270 |
9,770 |
8,270 |
6,770 |
|
170,000 |
172,000 |
22,130 |
18,860 |
17,030 |
15,200 |
13,360 |
11,620 |
10,120 |
8,620 |
7,110 |
|
172,000 |
174,000 |
22,620 |
19,280 |
17,450 |
15,620 |
13,780 |
11,960 |
10,460 |
8,960 |
7,460 |
|
174,000 |
176,000 |
23,120 |
19,700 |
17,870 |
16,030 |
14,200 |
12,370 |
10,800 |
9,300 |
7,800 |
|
176,000 |
178,000 |
23,620 |
20,130 |
18,300 |
16,460 |
14,630 |
12,800 |
11,150 |
9,650 |
8,150 |
|
178,000 |
180,000 |
24,130 |
20,560 |
18,720 |
16,890 |
15,060 |
13,220 |
11,500 |
10,000 |
8,500 |
|
180,000 |
182,000 |
24,640 |
20,990 |
19,150 |
17,320 |
15,490 |
13,650 |
11,850 |
10,350 |
8,850 |
|
182,000 |
184,000 |
25,150 |
21,460 |
19,580 |
17,750 |
15,920 |
14,080 |
12,250 |
10,700 |
9,200 |
|
184,000 |
186,000 |
25,650 |
21,970 |
20,010 |
18,180 |
16,340 |
14,510 |
12,680 |
11,050 |
9,550 |
|
186,000 |
188,000 |
26,160 |
22,480 |
20,440 |
18,610 |
16,770 |
14,940 |
13,110 |
11,410 |
9,910 |
|
188,000 |
190,000 |
26,670 |
22,980 |
20,870 |
19,040 |
17,200 |
15,370 |
13,540 |
11,760 |
10,260 |
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 |
27,170 |
23,490 |
21,320 |
19,470 |
17,630 |
15,800 |
13,960 |
12,130 |
10,610 |
|
192,000 |
194,000 |
27,680 |
24,000 |
21,830 |
19,890 |
18,060 |
16,230 |
14,390 |
12,560 |
10,960 |
|
194,000 |
196,000 |
28,190 |
24,500 |
22,340 |
20,320 |
18,490 |
16,660 |
14,820 |
12,990 |
11,310 |
|
196,000 |
198,000 |
28,690 |
25,010 |
22,840 |
20,750 |
18,920 |
17,090 |
15,250 |
13,420 |
11,660 |
|
198,000 |
200,000 |
29,200 |
25,520 |
23,350 |
21,180 |
19,350 |
17,510 |
15,680 |
13,850 |
12,010 |
|
200,000円 |
29,450 |
25,770 |
23,600 |
21,440 |
19,560 |
17,730 |
15,900 |
14,060 |
12,230 |
||
200,000円をこえ210,000円に満たない金額 |
200,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち200,000円をこえる金額の26%に相当する金額を加算した金額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
210,000円 |
32,050 |
28,370 |
26,200 |
24,040 |
22,160 |
20,330 |
18,500 |
16,660 |
14,830 |
||
210,000円をこえ250,000円に満たない金額 |
210,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち210,000円をこえる金額の30%に相当する金額を加算した金額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
250,000円 |
44,050 |
40,370 |
38,200 |
36,040 |
34,160 |
32,330 |
30,500 |
28,660 |
26,830 |
||
250,000円をこえ290,000円に満たない金額 |
250,000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250,000円をこえる金額の34%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 |
57,650 |
53,970 |
51,800 |
49,640 |
47,760 |
45,930 |
44,100 |
42,260 |
40,430 |
||
290,000円をこえ380,000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38%に相当する金額を加算した金額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
380,000円 |
91,850 |
88,170 |
86,000 |
83,840 |
81,960 |
80,130 |
78,300 |
76,460 |
74,630 |
||
380,000円をこえ460,000円に満たない金額 |
380,000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380,000円をこえる金額の42%に相当する金額を加算した金額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
460,000円 |
125,450 |
121,770 |
119,600 |
117,440 |
115,560 |
113,730 |
111,900 |
110,060 |
108,230 |
||
460,000円をこえ630,000円に満たない金額 |
460,000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460,000円をこえる金額の46%に相当する金額を加算した金額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
630,000円 |
203,650 |
199,970 |
197,800 |
195,640 |
193,760 |
191,930 |
190,100 |
188,260 |
186,430 |
341,600 |
|
630,000円をこえ880,000円に満たない金額 |
630,000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630,000円をこえる金額の50%に相当する金額を加算した金額 |
341,600円に、その月の社会保険料控除後の給与等の金額のうち630,000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 |
|||
880,000円 |
328,650 |
324,970 |
322,800 |
320,640 |
318,760 |
316,930 |
315,100 |
313,260 |
311,430 |
||
880,000円をこえ1,710,000円に満たない金額 |
880,000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880,000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 |
|||
1,710,000円 |
785,150 |
781,470 |
779,300 |
777,140 |
775,260 |
773,430 |
771,600 |
769,760 |
767,930 |
||
1,710,000円をこえる金額 |
1,710,000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1,710,000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1,200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1,200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 |
37,500円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
37,500 |
38,000 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
38,000 |
38,500 |
140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
38,500 |
39,000 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
39,000 |
39,500 |
220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
39,500 |
40,000 |
260 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
40,000 |
40,500 |
300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
40,500 |
41,000 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
41,000 |
41,500 |
380 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
41,500 |
42,000 |
420 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
42,000 |
42,500 |
460 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
42,500 |
43,000 |
500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
43,000 |
43,500 |
540 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
43,500 |
44,000 |
580 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
44,000 |
44,500 |
620 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
44,500 |
45,000 |
660 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
45,000 |
45,500 |
700 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
45,500 |
46,000 |
740 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
46,000 |
46,500 |
780 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
46,500 |
47,000 |
820 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
47,000 |
47,500 |
860 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
47,500 |
48,000 |
900 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
48,000 |
48,500 |
940 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
48,500 |
49,000 |
980 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
49,000 |
49,500 |
1,020 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
49,500 |
50,000 |
1,060 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
50,000 |
50,500 |
1,100 |
270 |
0 |
0 |
0 |
0 |
0 |
0 |
50,500 |
51,000 |
1,140 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
51,000 |
51,500 |
1,180 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
51,500 |
52,000 |
1,220 |
390 |
0 |
0 |
0 |
0 |
0 |
0 |
52,000 |
52,500 |
1,260 |
430 |
0 |
0 |
0 |
0 |
0 |
0 |
52,500 |
53,000 |
1,300 |
470 |
0 |
0 |
0 |
0 |
0 |
0 |
53,000 |
54,000 |
1,360 |
530 |
0 |
0 |
0 |
0 |
0 |
0 |
54,000 |
55,000 |
1,440 |
610 |
0 |
0 |
0 |
0 |
0 |
0 |
55,000 |
56,000 |
1,520 |
690 |
0 |
0 |
0 |
0 |
0 |
0 |
56,000 |
57,000 |
1,600 |
770 |
0 |
0 |
0 |
0 |
0 |
0 |
57,000 |
58,000 |
1,680 |
850 |
0 |
0 |
0 |
0 |
0 |
0 |
58,000 |
59,000 |
1,760 |
930 |
100 |
0 |
0 |
0 |
0 |
0 |
59,000 |
60,000 |
1,840 |
1,010 |
180 |
0 |
0 |
0 |
0 |
0 |
60,000 |
61,000 |
1,920 |
1,090 |
260 |
0 |
0 |
0 |
0 |
0 |
61,000 |
62,000 |
2,000 |
1,170 |
340 |
0 |
0 |
0 |
0 |
0 |
62,000 |
63,000 |
2,080 |
1,250 |
420 |
0 |
0 |
0 |
0 |
0 |
63,000 |
64,000 |
2,160 |
1,330 |
500 |
0 |
0 |
0 |
0 |
0 |
64,000 |
65,000 |
2,240 |
1,410 |
580 |
0 |
0 |
0 |
0 |
0 |
65,000 |
66,000 |
2,320 |
1,490 |
660 |
0 |
0 |
0 |
0 |
0 |
66,000 |
67,000 |
2,400 |
1,570 |
740 |
0 |
0 |
0 |
0 |
0 |
67,000 |
68,000 |
2,480 |
1,650 |
820 |
0 |
0 |
0 |
0 |
0 |
68,000 |
69,000 |
2,590 |
1,730 |
900 |
0 |
0 |
0 |
0 |
0 |
69,000 |
70,000 |
2,700 |
1,810 |
980 |
140 |
0 |
0 |
0 |
0 |
70,000 |
71,000 |
2,810 |
1,890 |
1,060 |
220 |
0 |
0 |
0 |
0 |
71,000 |
72,000 |
2,920 |
1,970 |
1,140 |
300 |
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 |
72,000 |
73,000 |
3,040 |
2,050 |
1,220 |
380 |
0 |
0 |
0 |
0 |
73,000 |
74,000 |
3,150 |
2,130 |
1,300 |
460 |
0 |
0 |
0 |
0 |
74,000 |
75,000 |
3,260 |
2,210 |
1,380 |
540 |
0 |
0 |
0 |
0 |
75,000 |
76,000 |
3,380 |
2,290 |
1,460 |
630 |
0 |
0 |
0 |
0 |
76,000 |
77,000 |
3,490 |
2,380 |
1,540 |
710 |
0 |
0 |
0 |
0 |
77,000 |
78,000 |
3,610 |
2,460 |
1,630 |
800 |
0 |
0 |
0 |
0 |
78,000 |
79,000 |
3,730 |
2,570 |
1,710 |
880 |
0 |
0 |
0 |
0 |
79,000 |
80,000 |
3,850 |
2,690 |
1,800 |
970 |
130 |
0 |
0 |
0 |
80,000 |
81,000 |
3,970 |
2,800 |
1,880 |
1,050 |
220 |
0 |
0 |
0 |
81,000 |
82,000 |
4,090 |
2,920 |
1,970 |
1,140 |
300 |
0 |
0 |
0 |
82,000 |
83,000 |
4,210 |
3,040 |
2,050 |
1,220 |
390 |
0 |
0 |
0 |
83,000 |
84,000 |
4,330 |
3,160 |
2,140 |
1,310 |
470 |
0 |
0 |
0 |
84,000 |
85,000 |
4,450 |
3,280 |
2,220 |
1,390 |
560 |
0 |
0 |
0 |
85,000 |
86,000 |
4,570 |
3,400 |
2,310 |
1,480 |
640 |
0 |
0 |
0 |
86,000 |
87,000 |
4,680 |
3,520 |
2,390 |
1,560 |
730 |
0 |
0 |
0 |
87,000 |
88,000 |
4,800 |
3,640 |
2,480 |
1,650 |
810 |
0 |
0 |
0 |
88,000 |
89,000 |
4,920 |
3,760 |
2,590 |
1,730 |
900 |
0 |
0 |
0 |
89,000 |
90,000 |
5,040 |
3,880 |
2,710 |
1,820 |
980 |
150 |
0 |
0 |
90,000 |
91,000 |
5,160 |
3,990 |
2,830 |
1,900 |
1,070 |
230 |
0 |
0 |
91,000 |
92,000 |
5,280 |
4,110 |
2,950 |
1,990 |
1,150 |
320 |
0 |
0 |
92,000 |
93,000 |
5,410 |
4,240 |
3,080 |
2,080 |
1,250 |
410 |
0 |
0 |
93,000 |
94,000 |
5,540 |
4,380 |
3,210 |
2,170 |
1,340 |
510 |
0 |
0 |
94,000 |
95,000 |
5,680 |
4,510 |
3,340 |
2,270 |
1,440 |
600 |
0 |
0 |
95,000 |
96,000 |
5,810 |
4,640 |
3,480 |
2,360 |
1,530 |
700 |
0 |
0 |
96,000 |
97,000 |
5,940 |
4,780 |
3,610 |
2,460 |
1,630 |
790 |
0 |
0 |
97,000 |
98,000 |
6,100 |
4,910 |
3,740 |
2,580 |
1,720 |
890 |
0 |
0 |
98,000 |
99,000 |
6,270 |
5,040 |
3,880 |
2,710 |
1,820 |
980 |
150 |
0 |
99,000 |
100,000 |
6,440 |
5,170 |
4,010 |
2,840 |
1,910 |
1,080 |
240 |
0 |
100,000 |
101,000 |
6,610 |
5,310 |
4,140 |
2,970 |
2,010 |
1,170 |
340 |
0 |
101,000 |
102,000 |
6,780 |
5,440 |
4,270 |
3,110 |
2,100 |
1,270 |
430 |
0 |
102,000 |
104,000 |
7,040 |
5,640 |
4,470 |
3,310 |
2,240 |
1,410 |
580 |
0 |
104,000 |
106,000 |
7,380 |
5,910 |
4,740 |
3,570 |
2,430 |
1,600 |
770 |
0 |
106,000 |
108,000 |
7,720 |
6,220 |
5,010 |
3,840 |
2,670 |
1,790 |
960 |
120 |
108,000 |
110,000 |
8,060 |
6,560 |
5,270 |
4,100 |
2,940 |
1,980 |
1,150 |
310 |
110,000 |
112,000 |
8,410 |
6,910 |
5,540 |
4,370 |
3,200 |
2,170 |
1,340 |
500 |
112,000 |
114,000 |
8,750 |
7,250 |
5,800 |
4,640 |
3,470 |
2,360 |
1,530 |
690 |
114,000 |
116,000 |
9,090 |
7,590 |
6,090 |
4,900 |
3,740 |
2,570 |
1,720 |
880 |
116,000 |
118,000 |
9,430 |
7,930 |
6,430 |
5,170 |
4,000 |
2,840 |
1,910 |
1,070 |
118,000 |
120,000 |
9,770 |
8,270 |
6,770 |
5,430 |
4,270 |
3,100 |
2,100 |
1,260 |
120,000 |
122,000 |
10,120 |
8,620 |
7,120 |
5,700 |
4,530 |
3,370 |
2,290 |
1,450 |
122,000 |
124,000 |
10,460 |
8,960 |
7,460 |
5,970 |
4,800 |
3,630 |
2,480 |
1,640 |
124,000 |
126,000 |
10,800 |
9,300 |
7,800 |
6,300 |
5,070 |
3,900 |
2,730 |
1,830 |
126,000 |
128,000 |
11,140 |
9,640 |
8,140 |
6,640 |
5,330 |
4,170 |
3,000 |
2,020 |
128,000 |
130,000 |
11,480 |
9,980 |
8,480 |
6,980 |
5,600 |
4,430 |
3,260 |
2,210 |
130,000 |
132,000 |
11,830 |
10,330 |
8,830 |
7,330 |
5,860 |
4,700 |
3,530 |
2,400 |
132,000 |
134,000 |
12,210 |
10,670 |
9,170 |
7,670 |
6,170 |
4,960 |
3,800 |
2,630 |
134,000 |
136,000 |
12,620 |
11,010 |
9,510 |
8,010 |
6,510 |
5,230 |
4,060 |
2,900 |
136,000 |
138,000 |
13,040 |
11,350 |
9,850 |
8,350 |
6,850 |
5,500 |
4,330 |
3,160 |
138,000 |
140,000 |
13,460 |
11,690 |
10,190 |
8,690 |
7,190 |
5,760 |
4,590 |
3,430 |
140,000 |
142,000 |
13,880 |
12,040 |
10,540 |
9,040 |
7,540 |
6,040 |
4,860 |
3,690 |
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 |
142,000 |
144,000 |
14,300 |
12,460 |
10,880 |
9,380 |
7,880 |
6,380 |
5,130 |
3,960 |
144,000 |
146,000 |
14,710 |
12,880 |
11,220 |
9,720 |
8,220 |
6,720 |
5,390 |
4,230 |
146,000 |
148,000 |
15,130 |
13,300 |
11,560 |
10,060 |
8,560 |
7,060 |
5,660 |
4,490 |
148,000 |
150,000 |
15,550 |
13,720 |
11,900 |
10,400 |
8,900 |
7,400 |
5,920 |
4,760 |
150,000 |
152,000 |
15,970 |
14,130 |
12,300 |
10,750 |
9,250 |
7,750 |
6,240 |
5,020 |
152,000 |
154,000 |
16,390 |
14,550 |
12,720 |
11,090 |
9,590 |
8,090 |
6,590 |
5,290 |
154,000 |
156,000 |
16,800 |
14,970 |
13,140 |
11,430 |
9,930 |
8,430 |
6,930 |
5,560 |
156,000 |
158,000 |
17,220 |
15,390 |
13,550 |
11,770 |
10,270 |
8,770 |
7,270 |
5,820 |
158,000 |
160,000 |
17,640 |
15,810 |
13,970 |
12,140 |
10,610 |
9,110 |
7,610 |
6,110 |
160,000 |
162,000 |
18,060 |
16,220 |
14,390 |
12,560 |
10,960 |
9,460 |
7,950 |
6,450 |
162,000 |
164,000 |
18,480 |
16,640 |
14,810 |
12,970 |
11,300 |
9,800 |
8,300 |
6,800 |
164,000 |
166,000 |
18,890 |
17,060 |
15,230 |
13,390 |
11,640 |
10,140 |
8,640 |
7,140 |
166,000 |
168,000 |
19,310 |
17,480 |
15,640 |
13,810 |
11,980 |
10,480 |
8,980 |
7,480 |
168,000 |
170,000 |
19,730 |
17,900 |
16,060 |
14,230 |
12,400 |
10,820 |
9,320 |
7,820 |
170,000 |
172,000 |
20,150 |
18,310 |
16,480 |
14,650 |
12,810 |
11,170 |
9,660 |
8,160 |
172,000 |
174,000 |
20,570 |
18,730 |
16,900 |
15,060 |
13,230 |
11,510 |
10,010 |
8,510 |
174,000 |
176,000 |
20,980 |
19,150 |
17,320 |
15,480 |
13,650 |
11,850 |
10,350 |
8,850 |
176,000 |
178,000 |
21,460 |
19,580 |
17,750 |
15,910 |
14,080 |
12,250 |
10,700 |
9,200 |
178,000 |
180,000 |
21,960 |
20,010 |
18,170 |
16,340 |
14,510 |
12,670 |
11,050 |
9,550 |
180,000 |
182,000 |
22,470 |
20,440 |
18,600 |
16,770 |
14,940 |
13,100 |
11,400 |
9,900 |
182,000 |
184,000 |
22,980 |
20,870 |
19,030 |
17,200 |
15,370 |
13,530 |
11,750 |
10,250 |
184,000 |
186,000 |
23,490 |
21,320 |
19,460 |
17,630 |
15,790 |
13,960 |
12,130 |
10,600 |
186,000 |
188,000 |
23,990 |
21,830 |
19,890 |
18,060 |
16,220 |
14,390 |
12,560 |
10,960 |
188,000 |
190,000 |
24,500 |
22,330 |
20,320 |
18,490 |
16,650 |
14,820 |
12,990 |
11,310 |
190,000 |
192,000 |
25,010 |
22,840 |
20,750 |
18,920 |
17,080 |
15,250 |
13,410 |
11,660 |
192,000 |
194,000 |
25,510 |
23,350 |
21,180 |
19,340 |
17,510 |
15,680 |
13,840 |
12,010 |
194,000 |
196,000 |
26,020 |
23,850 |
21,690 |
19,770 |
17,940 |
16,110 |
14,270 |
12,440 |
196,000 |
198,000 |
26,530 |
24,360 |
22,190 |
20,200 |
18,370 |
16,540 |
14,700 |
12,870 |
198,000 |
200,000 |
27,030 |
24,870 |
22,700 |
20,630 |
18,800 |
16,960 |
15,130 |
13,300 |
200,000円 |
27,290 |
25,120 |
22,950 |
20,850 |
19,010 |
17,180 |
15,350 |
13,510 |
|
200,000円をこえ210,000円に満たない金額 |
200,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち200,000円をこえる金額の26%に相当する金額を加算した金額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
210,000円 |
29,890 |
27,720 |
25,550 |
23,450 |
21,610 |
19,780 |
17,950 |
16,110 |
|
210,000円をこえ250,000円に満たない金額 |
210,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち210,000円をこえる金額の30%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 |
||
250,000円 |
41,890 |
39,720 |
37,550 |
35,450 |
33,610 |
31,780 |
29,950 |
28,110 |
|
250,000円をこえ290,000円に満たない金額 |
250,000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250,000円をこえる金額の34%に相当する金額を加算した金額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
290,000円 |
55,490 |
53,320 |
51,150 |
49,050 |
47,210 |
45,380 |
43,550 |
41,710 |
|
290,000円をこえ380,000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38%に相当する金額を加算した金額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
380,000円 |
89,690 |
87,520 |
85,350 |
83,250 |
81,410 |
79,580 |
77,750 |
75,910 |
|
380,000円をこえ460,000円に満たない金額 |
380,000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380,000円をこえる金額の42%に相当する金額を加算した金額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
460,000円 |
123,290 |
121,120 |
118,950 |
116,850 |
115,010 |
113,180 |
111,350 |
109,510 |
|
460,000円をこえ630,000円に満たない金額 |
460,000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460,000円をこえる金額の46%に相当する金額を加算した金額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
630,000円 |
201,490 |
199,320 |
197,150 |
195,050 |
193,210 |
191,380 |
189,550 |
187,710 |
|
630,000円をこえ880,000円に満たない金額 |
630,000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630,000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 |
||
880,000円 |
326,490 |
324,320 |
322,150 |
320,050 |
318,210 |
316,380 |
314,550 |
312,710 |
|
880,000円をこえ1,710,000円に満たない金額 |
880,000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880,000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 |
||
1,710,000円 |
782,990 |
780,820 |
778,650 |
776,550 |
774,710 |
772,880 |
771,050 |
769,210 |
|
1,710,000円をこえる金額 |
1,710,000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1,710,000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1,200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 |
900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 |
|
900 |
920 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
70 |
0 |
920 |
940 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
80 |
0 |
940 |
960 |
5 |
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 |
80 |
0 |
1,000 |
1,020 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
90 |
0 |
1,020 |
1,040 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
90 |
0 |
1,040 |
1,060 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
90 |
0 |
1,060 |
1,080 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
1,080 |
1,100 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
1,100 |
1,120 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
1,120 |
1,140 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
1,140 |
1,160 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
110 |
0 |
1,160 |
1,180 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
110 |
0 |
1,180 |
1,200 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
110 |
0 |
1,200 |
1,220 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
1,220 |
1,240 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
1,240 |
1,260 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
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 |
130 |
0 |
1,300 |
1,320 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
130 |
0 |
1,320 |
1,340 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
140 |
0 |
1,340 |
1,360 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
140 |
0 |
1,360 |
1,380 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
140 |
0 |
1,380 |
1,400 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
150 |
0 |
1,400 |
1,420 |
45 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
150 |
0 |
1,420 |
1,440 |
45 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
150 |
0 |
1,440 |
1,460 |
45 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
160 |
0 |
1,460 |
1,480 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
160 |
0 |
1,480 |
1,500 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
170 |
0 |
1,500 |
1,550 |
50 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
170 |
0 |
1,550 |
1,600 |
55 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
190 |
0 |
1,600 |
1,650 |
60 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
200 |
0 |
1,650 |
1,700 |
65 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
210 |
0 |
1,700 |
1,750 |
70 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
240 |
0 |
1,750 |
1,800 |
70 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
240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38%に相当する金額を加算した金額 |
0 |
1,800 |
1,850 |
75 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
1,850 |
1,900 |
80 |
35 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
1,900 |
1,950 |
85 |
35 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
1,950 |
2,000 |
90 |
40 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,000 |
2,050 |
95 |
45 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,050 |
2,100 |
100 |
50 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,100 |
2,150 |
105 |
55 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,150 |
2,200 |
115 |
55 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,200 |
2,250 |
120 |
60 |
35 |
5 |
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 |
|
2,250 |
2,300 |
125 |
65 |
35 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,300 |
2,350 |
130 |
70 |
40 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,350 |
2,400 |
135 |
75 |
45 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,400 |
2,450 |
140 |
75 |
50 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,450 |
2,500 |
145 |
80 |
55 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,500 |
2,550 |
150 |
85 |
55 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2,550 |
2,600 |
160 |
90 |
60 |
35 |
5 |
0 |
0 |
0 |
0 |
0 |
|
2,600 |
2,650 |
165 |
100 |
65 |
40 |
10 |
0 |
0 |
0 |
0 |
0 |
|
2,650 |
2,700 |
170 |
105 |
70 |
40 |
15 |
0 |
0 |
0 |
0 |
0 |
|
2,700 |
2,750 |
175 |
110 |
75 |
45 |
20 |
0 |
0 |
0 |
0 |
0 |
|
2,750 |
2,800 |
180 |
115 |
80 |
50 |
25 |
0 |
0 |
0 |
0 |
0 |
|
2,800 |
2,850 |
190 |
120 |
85 |
55 |
25 |
0 |
0 |
0 |
0 |
0 |
|
2,850 |
2,900 |
195 |
130 |
90 |
60 |
30 |
5 |
0 |
0 |
0 |
0 |
|
2,900 |
2,950 |
200 |
135 |
95 |
65 |
35 |
10 |
0 |
0 |
0 |
0 |
|
2,950 |
3,000 |
205 |
140 |
100 |
70 |
40 |
10 |
0 |
0 |
0 |
1 |
|
3,000 |
3,050 |
215 |
145 |
105 |
70 |
45 |
15 |
0 |
0 |
0 |
5 |
|
3,050 |
3,100 |
225 |
150 |
115 |
75 |
50 |
20 |
0 |
0 |
0 |
9 |
|
3,100 |
3,150 |
230 |
160 |
120 |
80 |
55 |
25 |
0 |
0 |
0 |
13 |
|
3,150 |
3,200 |
240 |
165 |
125 |
85 |
60 |
30 |
0 |
0 |
0 |
17 |
|
3,200 |
3,250 |
250 |
170 |
135 |
95 |
65 |
35 |
5 |
0 |
0 |
21 |
|
3,250 |
3,300 |
255 |
180 |
140 |
100 |
65 |
40 |
10 |
0 |
0 |
25 |
|
3,300 |
3,400 |
270 |
190 |
150 |
110 |
75 |
45 |
20 |
0 |
0 |
29 |
|
3,400 |
3,500 |
285 |
200 |
165 |
125 |
85 |
55 |
30 |
0 |
0 |
900円 |
37 |
3,500 |
3,600 |
305 |
220 |
175 |
135 |
100 |
65 |
40 |
10 |
0 |
900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 |
45 |
3,600 |
3,700 |
320 |
235 |
190 |
150 |
110 |
75 |
45 |
20 |
0 |
54 |
|
3,700 |
3,800 |
340 |
255 |
205 |
165 |
125 |
85 |
55 |
30 |
0 |
62 |
|
3,800 |
3,900 |
355 |
270 |
220 |
175 |
140 |
100 |
65 |
40 |
10 |
71 |
|
3,900 |
4,000 |
370 |
285 |
235 |
190 |
150 |
110 |
75 |
50 |
20 |
79 |
|
4,000 |
4,100 |
390 |
305 |
255 |
205 |
165 |
125 |
85 |
60 |
30 |
88 |
|
4,100 |
4,200 |
410 |
320 |
270 |
220 |
180 |
140 |
100 |
65 |
40 |
96 |
|
4,200 |
4,300 |
430 |
340 |
290 |
240 |
190 |
150 |
115 |
75 |
50 |
105 |
|
4,300 |
4,400 |
450 |
355 |
305 |
255 |
205 |
165 |
125 |
90 |
60 |
115 |
|
4,400 |
4,500 |
470 |
375 |
325 |
275 |
225 |
180 |
140 |
100 |
70 |
129 |
|
4,500 |
4,600 |
490 |
390 |
340 |
290 |
240 |
190 |
155 |
115 |
75 |
142 |
|
4,600 |
4,700 |
515 |
410 |
355 |
305 |
255 |
205 |
165 |
130 |
90 |
155 |
|
4,700 |
4,800 |
535 |
430 |
375 |
325 |
275 |
225 |
180 |
140 |
100 |
169 |
|
4,800 |
4,900 |
555 |
450 |
390 |
340 |
290 |
240 |
195 |
155 |
115 |
182 |
|
4,900 |
5,000 |
575 |
470 |
410 |
360 |
310 |
260 |
210 |
170 |
130 |
195 |
|
5,000 |
5,100 |
595 |
490 |
430 |
375 |
325 |
275 |
225 |
180 |
140 |
1,780円 |
208 |
5,100 |
5,200 |
615 |
515 |
450 |
390 |
340 |
290 |
240 |
195 |
155 |
1,780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 |
222 |
5,200 |
5,300 |
640 |
535 |
475 |
410 |
360 |
310 |
260 |
210 |
170 |
235 |
|
5,300 |
5,400 |
660 |
555 |
495 |
435 |
375 |
325 |
275 |
225 |
180 |
248 |
|
5,400 |
5,500 |
680 |
575 |
515 |
455 |
395 |
345 |
295 |
245 |
195 |
262 |
|
5,500 |
5,600 |
700 |
595 |
535 |
475 |
415 |
360 |
310 |
260 |
210 |
276 |
|
5,600 |
5,700 |
725 |
620 |
555 |
495 |
435 |
380 |
330 |
280 |
230 |
293 |
|
5,700 |
5,800 |
750 |
640 |
575 |
515 |
455 |
395 |
345 |
295 |
245 |
310 |
|
5,800 |
5,900 |
775 |
660 |
600 |
535 |
475 |
415 |
360 |
310 |
260 |
327 |
|
5,900 |
6,000 |
800 |
680 |
620 |
560 |
500 |
435 |
380 |
330 |
280 |
344 |
|
6,000 |
6,100 |
825 |
700 |
640 |
580 |
520 |
460 |
395 |
345 |
295 |
361 |
|
6,100 |
6,200 |
850 |
725 |
665 |
600 |
540 |
480 |
420 |
365 |
315 |
378 |
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 |
|
6,200 |
6,300 |
875 |
750 |
685 |
625 |
560 |
500 |
440 |
380 |
330 |
395 |
|
6,300 |
6,400 |
900 |
780 |
705 |
645 |
585 |
520 |
460 |
400 |
350 |
412 |
|
6,400 |
6,500 |
925 |
805 |
730 |
665 |
605 |
545 |
480 |
420 |
365 |
429 |
|
6,500円 |
940 |
815 |
745 |
675 |
615 |
555 |
495 |
430 |
375 |
447 |
||
6,500円をこえ7,000円に満たない金額 |
6,500円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち6,500円をこえる金額の26%に相当する金額を加算した金額 |
447円に、その日の社会保険料控除後の給与等の金額のうち6,500円をこえる金額の18%に相当する金額を加算した金額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
7,000円 |
1,070 |
945 |
875 |
805 |
745 |
685 |
625 |
560 |
505 |
537 |
||
7,000円をこえ8,500円に満たない金額 |
7,000円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち7,000円をこえる金額の30%に相当する金額を加算した金額 |
537円に、その日の社会保険料控除後の給与等の金額のうち7,000円をこえる金額の22%に相当する金額を加算した金額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
8,500円 |
1,520 |
1,395 |
1,325 |
1,255 |
1,195 |
1,135 |
1,075 |
1,010 |
955 |
867 |
||
8,500円をこえ10,000円に満たない金額 |
8,500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8,500円をこえる金額の34%に相当する金額を加算した金額 |
867円に、その日の社会保険料控除後の給与等の金額のうち8,500円をこえる金額の26%に相当する金額を加算した金額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
10,000円 |
2,030 |
1,905 |
1,835 |
1,765 |
1,705 |
1,645 |
1,585 |
1,520 |
1,465 |
1,257 |
||
10,000円をこえ12,500円に満たない金額 |
10,000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10,000円をこえる金額の38%に相当する金額を加算した金額 |
1,257円に、その日の社会保険料控除後の給与等の金額のうち10,000円をこえる金額の30%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 |
||||
12,500円 |
2,980 |
2,855 |
2,785 |
2,715 |
2,655 |
2,595 |
2,535 |
2,470 |
2,415 |
|||
12,500円をこえ15,500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42%に相当する金額を加算した金額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||||
15,500円 |
4,240 |
4,115 |
4,045 |
3,975 |
3,915 |
3,855 |
3,795 |
3,730 |
3,675 |
|||
15,500円をこえ21,000円に満たない金額 |
15,500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15,500円をこえる金額の46%に相当する金額を加算した金額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
21,000円 |
6,770 |
6,645 |
6,575 |
6,505 |
6,445 |
6,385 |
6,325 |
6,260 |
6,205 |
11,380 |
||
21,000円をこえ29,500円に満たない金額 |
21,000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21,000円をこえる金額の50%に相当する金額を加算した金額 |
11,380円に、その日の社会保険料控除後の給与等の金額のうち21,000円をこえる金額の65%に相当する金額を加算した金額 |
||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||||
29,500円 |
11,020 |
10,895 |
10,825 |
10,755 |
10,695 |
10,635 |
10,575 |
10,510 |
10,455 |
|||
29,500円をこえ57,000円に満たない金額 |
29,500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29,500円をこえる金額の55%に相当する金額を加算した金額 |
|||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||||
57,000円 |
26,145 |
26,020 |
25,950 |
25,880 |
25,820 |
25,760 |
25,700 |
25,635 |
25,580 |
|||
57,000円をこえる金額 |
57,000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57,000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40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40円を、上の各欄によって求めた税額から控除した金額 |
- |
その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 |
1,260円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
1,260 |
1,280 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,280 |
1,300 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,300 |
1,320 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,320 |
1,340 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,340 |
1,360 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,360 |
1,380 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,380 |
1,400 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,400 |
1,420 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,420 |
1,440 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,440 |
1,460 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,460 |
1,480 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,480 |
1,500 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,500 |
1,550 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,550 |
1,600 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,600 |
1,650 |
30 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,650 |
1,700 |
35 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
1,700 |
1,750 |
40 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
1,750 |
1,800 |
45 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
1,800 |
1,850 |
50 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
1,850 |
1,900 |
50 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
1,900 |
1,950 |
55 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
1,950 |
2,000 |
60 |
30 |
5 |
0 |
0 |
0 |
0 |
0 |
2,000 |
2,050 |
65 |
35 |
10 |
0 |
0 |
0 |
0 |
0 |
2,050 |
2,100 |
70 |
40 |
15 |
0 |
0 |
0 |
0 |
0 |
2,100 |
2,150 |
70 |
45 |
15 |
0 |
0 |
0 |
0 |
0 |
2,150 |
2,200 |
75 |
50 |
20 |
0 |
0 |
0 |
0 |
0 |
2,200 |
2,250 |
80 |
50 |
25 |
0 |
0 |
0 |
0 |
0 |
2,250 |
2,300 |
85 |
55 |
30 |
0 |
0 |
0 |
0 |
0 |
2,300 |
2,350 |
90 |
60 |
35 |
5 |
0 |
0 |
0 |
0 |
2,350 |
2,400 |
95 |
65 |
35 |
10 |
0 |
0 |
0 |
0 |
2,400 |
2,450 |
100 |
70 |
40 |
15 |
0 |
0 |
0 |
0 |
2,450 |
2,500 |
105 |
70 |
45 |
15 |
0 |
0 |
0 |
0 |
2,500 |
2,550 |
115 |
75 |
50 |
20 |
0 |
0 |
0 |
0 |
2,550 |
2,600 |
120 |
80 |
55 |
25 |
0 |
0 |
0 |
0 |
2,600 |
2,650 |
125 |
85 |
55 |
30 |
0 |
0 |
0 |
0 |
2,650 |
2,700 |
130 |
90 |
60 |
35 |
5 |
0 |
0 |
0 |
2,700 |
2,750 |
135 |
100 |
65 |
40 |
10 |
0 |
0 |
0 |
2,750 |
2,800 |
145 |
105 |
70 |
40 |
15 |
0 |
0 |
0 |
2,800 |
2,850 |
150 |
110 |
75 |
45 |
20 |
0 |
0 |
0 |
2,850 |
2,900 |
155 |
115 |
80 |
50 |
25 |
0 |
0 |
0 |
2,900 |
2,950 |
160 |
120 |
85 |
55 |
25 |
0 |
0 |
0 |
2,950 |
3,000 |
165 |
130 |
90 |
60 |
30 |
5 |
0 |
0 |
3,000 |
3,050 |
175 |
135 |
95 |
65 |
35 |
10 |
0 |
0 |
3,050 |
3,100 |
180 |
140 |
100 |
70 |
40 |
10 |
0 |
0 |
3,100 |
3,150 |
185 |
145 |
110 |
75 |
45 |
15 |
0 |
0 |
その日の社会保険料控除後の給与等の金額 |
扶養親族の数 |
||||||||
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
8人 |
||
以上 |
未満 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
3,150 |
3,200 |
190 |
155 |
115 |
75 |
50 |
20 |
0 |
0 |
3,200 |
3,250 |
200 |
160 |
120 |
80 |
55 |
25 |
0 |
0 |
3,250 |
3,300 |
205 |
165 |
130 |
90 |
60 |
30 |
5 |
0 |
3,300 |
3,400 |
220 |
175 |
140 |
100 |
65 |
40 |
10 |
0 |
3,400 |
3,500 |
235 |
190 |
150 |
110 |
75 |
50 |
20 |
0 |
3,500 |
3,600 |
255 |
205 |
165 |
125 |
85 |
55 |
30 |
0 |
3,600 |
3,700 |
270 |
220 |
180 |
140 |
100 |
65 |
40 |
10 |
3,700 |
3,800 |
290 |
240 |
190 |
150 |
115 |
75 |
50 |
20 |
3,800 |
3,900 |
305 |
255 |
205 |
165 |
125 |
85 |
60 |
30 |
3,900 |
4,000 |
320 |
270 |
220 |
180 |
140 |
100 |
70 |
40 |
4,000 |
4,100 |
340 |
290 |
240 |
190 |
155 |
115 |
75 |
50 |
4,100 |
4,200 |
355 |
305 |
255 |
205 |
165 |
125 |
90 |
60 |
4,200 |
4,300 |
375 |
325 |
275 |
225 |
180 |
140 |
100 |
70 |
4,300 |
4,400 |
390 |
340 |
290 |
240 |
195 |
155 |
115 |
80 |
4,400 |
4,500 |
410 |
360 |
310 |
260 |
210 |
165 |
130 |
90 |
4,500 |
4,600 |
430 |
375 |
325 |
275 |
225 |
180 |
140 |
105 |
4,600 |
4,700 |
450 |
390 |
340 |
290 |
240 |
195 |
155 |
115 |
4,700 |
4,800 |
470 |
410 |
360 |
310 |
260 |
210 |
170 |
130 |
4,800 |
4,900 |
495 |
430 |
375 |
325 |
275 |
225 |
180 |
145 |
4,900 |
5,000 |
515 |
455 |
395 |
345 |
295 |
245 |
195 |
155 |
5,000 |
5,100 |
535 |
475 |
415 |
360 |
310 |
260 |
210 |
170 |
5,100 |
5,200 |
555 |
495 |
435 |
375 |
325 |
275 |
225 |
185 |
5,200 |
5,300 |
575 |
515 |
455 |
395 |
345 |
295 |
245 |
195 |
5,300 |
5,400 |
600 |
535 |
475 |
415 |
360 |
310 |
260 |
210 |
5,400 |
5,500 |
620 |
560 |
495 |
435 |
380 |
330 |
280 |
230 |
5,500 |
5,600 |
640 |
580 |
515 |
455 |
395 |
345 |
295 |
245 |
5,600 |
5,700 |
660 |
600 |
540 |
475 |
415 |
365 |
315 |
265 |
5,700 |
5,800 |
680 |
620 |
560 |
500 |
435 |
380 |
330 |
280 |
5,800 |
5,900 |
700 |
640 |
580 |
520 |
460 |
395 |
345 |
295 |
5,900 |
6,000 |
725 |
665 |
600 |
540 |
480 |
420 |
365 |
315 |
6,000 |
6,100 |
750 |
685 |
625 |
560 |
500 |
440 |
380 |
330 |
6,100 |
6,200 |
780 |
705 |
645 |
585 |
520 |
460 |
400 |
350 |
6,200 |
6,300 |
805 |
730 |
665 |
605 |
545 |
480 |
420 |
365 |
6,300 |
6,400 |
830 |
755 |
685 |
625 |
565 |
505 |
445 |
385 |
6,400 |
6,500 |
855 |
780 |
710 |
650 |
585 |
525 |
465 |
405 |
6,500円 |
865 |
795 |
720 |
660 |
595 |
535 |
475 |
415 |
|
6,500円をこえ7,000円に満たない金額 |
6,500円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち6,500円をこえる金額の26%に相当する金額を加算した金額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
7,000円 |
995 |
925 |
850 |
790 |
725 |
665 |
605 |
545 |
|
7,000円をこえ8,500円に満たない金額 |
7,000円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち7,000円をこえる金額の30%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 |
||
8,500円 |
1,445 |
1,375 |
1,300 |
1,240 |
1,175 |
1,115 |
1,055 |
995 |
|
8,500円をこえ10,000円に満たない金額 |
8,500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8,500円をこえる金額の34%に相当する金額を加算した金額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
10,000円 |
1,955 |
1,885 |
1,810 |
1,750 |
1,685 |
1,625 |
1,565 |
1,505 |
|
10,000円をこえ12,500円に満たない金額 |
10,000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10,000円をこえる金額の38%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 |
2,905 |
2,835 |
2,760 |
2,700 |
2,635 |
2,575 |
2,515 |
2,455 |
|
12,500円をこえ15,500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42%に相当する金額を加算した金額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
15,500円 |
4,165 |
4,095 |
4,020 |
3,960 |
3,895 |
3,835 |
3,775 |
3,715 |
|
15,500円をこえ21,000円に満たない金額 |
15,500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15,500円をこえる金額の46%に相当する金額を加算した金額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
21,000円 |
6,695 |
6,625 |
6,550 |
6,490 |
6,425 |
6,365 |
6,305 |
6,245 |
|
21,000円をこえ29,500円に満たない金額 |
21,000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21,000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 |
||
29,500円 |
10,945 |
10,875 |
10,800 |
10,740 |
10,675 |
10,615 |
10,555 |
10,495 |
|
29,500円をこえ57,000円に満たない金額 |
29,500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29,500円をこえる金額の55%に相当する金額を加算した金額 |
||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
57,000円 |
26,070 |
26,000 |
25,925 |
25,865 |
25,800 |
25,740 |
25,680 |
25,620 |
|
57,000円をこえる金額 |
57,000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57,000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40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8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 |
21千円未満 |
35千円未満 |
43千円未満 |
51千円未満 |
59千円未満 |
67千円未満 |
74千円未満 |
81千円未満 |
88千円未満 |
|||||||||||
2 |
21 |
22 |
35 |
37 |
43 |
46 |
51 |
55 |
59 |
63 |
67 |
71 |
74 |
79 |
81 |
86 |
88 |
93 |
||
4 |
22 |
24 |
37 |
40 |
46 |
50 |
55 |
59 |
63 |
68 |
71 |
76 |
79 |
83 |
86 |
91 |
93 |
99 |
||
6 |
24 |
42 |
40 |
56 |
50 |
61 |
59 |
63 |
68 |
72 |
76 |
81 |
83 |
89 |
91 |
97 |
99 |
105 |
||
8 |
42 |
50 |
56 |
64 |
61 |
70 |
63 |
76 |
72 |
81 |
81 |
87 |
89 |
94 |
97 |
102 |
105 |
110 |
||
10 |
50 |
67 |
64 |
73 |
70 |
79 |
76 |
85 |
81 |
92 |
87 |
100 |
94 |
108 |
102 |
116 |
110 |
123 |
40千円未満 |
|
12 |
67 |
74 |
73 |
83 |
79 |
88 |
85 |
94 |
92 |
102 |
100 |
110 |
108 |
117 |
116 |
125 |
123 |
133 |
||
14 |
74 |
83 |
83 |
94 |
88 |
102 |
94 |
110 |
102 |
118 |
110 |
126 |
117 |
133 |
125 |
140 |
133 |
147 |
||
16 |
83 |
98 |
94 |
110 |
102 |
117 |
110 |
124 |
118 |
131 |
126 |
137 |
133 |
144 |
140 |
151 |
147 |
159 |
||
18 |
98 |
114 |
110 |
128 |
117 |
135 |
124 |
142 |
131 |
149 |
137 |
156 |
144 |
163 |
151 |
169 |
159 |
176 |
||
20 |
114 |
134 |
128 |
144 |
135 |
150 |
142 |
156 |
149 |
163 |
156 |
170 |
163 |
177 |
169 |
185 |
176 |
192 |
40 |
90 |
22 |
134 |
152 |
144 |
164 |
150 |
171 |
156 |
178 |
163 |
186 |
170 |
193 |
177 |
200 |
185 |
206 |
192 |
212 |
||
24 |
152 |
166 |
164 |
178 |
171 |
185 |
178 |
193 |
186 |
200 |
193 |
206 |
200 |
213 |
206 |
220 |
212 |
227 |
||
26 |
166 |
189 |
178 |
200 |
185 |
207 |
193 |
213 |
200 |
219 |
206 |
225 |
213 |
232 |
220 |
238 |
227 |
244 |
||
28 |
189 |
202 |
200 |
214 |
207 |
220 |
213 |
227 |
219 |
234 |
225 |
240 |
232 |
247 |
238 |
254 |
244 |
261 |
||
30 |
202 |
221 |
214 |
232 |
220 |
238 |
227 |
244 |
234 |
250 |
240 |
257 |
247 |
264 |
254 |
271 |
261 |
278 |
90 |
130 |
32 |
221 |
244 |
232 |
256 |
238 |
263 |
244 |
270 |
250 |
278 |
257 |
285 |
264 |
292 |
271 |
300 |
278 |
307 |
||
35 |
244 |
288 |
256 |
300 |
263 |
307 |
270 |
314 |
278 |
321 |
285 |
328 |
292 |
336 |
300 |
343 |
307 |
350 |
||
38 |
288 |
347 |
300 |
358 |
307 |
365 |
314 |
372 |
321 |
379 |
328 |
386 |
336 |
393 |
343 |
400 |
350 |
407 |
130 |
150 |
41 |
347 |
395 |
358 |
407 |
365 |
414 |
372 |
421 |
379 |
428 |
386 |
436 |
393 |
443 |
400 |
450 |
407 |
457 |
||
44 |
395 |
502 |
407 |
513 |
414 |
520 |
421 |
527 |
428 |
533 |
436 |
540 |
443 |
547 |
450 |
553 |
457 |
560 |
150 |
210 |
47 |
502 |
627 |
513 |
642 |
520 |
650 |
527 |
658 |
533 |
667 |
540 |
675 |
547 |
683 |
553 |
692 |
560 |
700 |
||
50 |
627 |
877 |
642 |
892 |
650 |
900 |
658 |
908 |
667 |
917 |
675 |
925 |
683 |
933 |
692 |
942 |
700 |
950 |
210 |
300 |
55 |
877 |
1,711 |
892 |
1,725 |
900 |
1,733 |
908 |
1,742 |
917 |
1750 |
925 |
1,758 |
933 |
1,767 |
942 |
1,775 |
950 |
1,783 |
300 |
570 |
60 |
1,711 |
2,544 |
1,725 |
2,558 |
1,733 |
2,567 |
1,742 |
2,575 |
1,750 |
2,583 |
1,758 |
2,592 |
1,767 |
2,600 |
1,775 |
2,608 |
1,783 |
2,617 |
570 |
850 |
65 |
2,544千円以上 |
2,558千円以上 |
2,567千円以上 |
2,575千円以上 |
2,583千円以上 |
2,592千円以上 |
2,600千円以上 |
2,608千円以上 |
2,617千円以上 |
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 |
1,000円未満 |
0 |
50,000 |
51,000 |
5,000 |
137,000 |
139,000 |
13,700 |
|
1,000 |
2,000 |
100 |
51,000 |
52,000 |
5,100 |
139,000 |
141,000 |
13,900 |
2,000 |
3,000 |
200 |
52,000 |
53,000 |
5,200 |
141,000 |
143,000 |
14,100 |
3,000 |
4,000 |
300 |
53,000 |
54,000 |
5,300 |
143,000 |
145,000 |
14,300 |
4,000 |
5,000 |
400 |
54,000 |
55,000 |
5,400 |
145,000 |
147,000 |
14,500 |
5,000 |
6,000 |
500 |
55,000 |
56,000 |
5,500 |
147,000 |
149,000 |
14,700 |
6,000 |
7,000 |
600 |
56,000 |
57,000 |
5,600 |
149,000 |
151,000 |
14,900 |
7,000 |
8,000 |
700 |
57,000 |
58,000 |
5,700 |
151,000 |
153,000 |
15,100 |
8,000 |
9,000 |
800 |
58,000 |
59,000 |
5,800 |
153,000 |
155,000 |
15,300 |
9,000 |
10,000 |
900 |
59,000 |
60,000 |
5,900 |
155,000 |
157,000 |
15,500 |
10,000 |
11,000 |
1,000 |
60,000 |
61,000 |
6,000 |
157,000 |
159,000 |
15,700 |
11,000 |
12,000 |
1,100 |
61,000 |
62,000 |
6,100 |
159,000 |
161,000 |
15,900 |
12,000 |
13,000 |
1,200 |
62,000 |
63,000 |
6,200 |
161,000 |
163,000 |
16,100 |
13,000 |
14,000 |
1,300 |
63,000 |
65,000 |
6,300 |
163,000 |
165,000 |
16,300 |
14,000 |
15,000 |
1,400 |
65,000 |
67,000 |
6,500 |
165,000 |
167,000 |
16,500 |
15,000 |
16,000 |
1,500 |
67,000 |
69,000 |
6,700 |
167,000 |
169,000 |
16,700 |
16,000 |
17,000 |
1,600 |
69,000 |
71,000 |
6,900 |
169,000 |
171,000 |
16,900 |
17,000 |
18,000 |
1,700 |
71,000 |
73,000 |
7,100 |
171,000 |
173,000 |
17,100 |
18,000 |
19,000 |
1,800 |
73,000 |
75,000 |
7,300 |
173,000 |
175,000 |
17,300 |
19,000 |
20,000 |
1,900 |
75,000 |
77,000 |
7,500 |
175,000 |
177,000 |
17,500 |
20,000 |
21,000 |
2,000 |
77,000 |
79,000 |
7,700 |
177,000 |
179,000 |
17,700 |
21,000 |
22,000 |
2,100 |
79,000 |
81,000 |
7,900 |
179,000 |
181,000 |
17,900 |
22,000 |
23,000 |
2,200 |
81,000 |
83,000 |
8,100 |
181,000 |
183,000 |
18,100 |
23,000 |
24,000 |
2,300 |
83,000 |
85,000 |
8,300 |
183,000 |
185,000 |
18,300 |
24,000 |
25,000 |
2,400 |
85,000 |
87,000 |
8,500 |
185,000 |
187,000 |
18,500 |
25,000 |
26,000 |
2,500 |
87,000 |
89,000 |
8,700 |
187,000 |
189,000 |
18,700 |
26,000 |
27,000 |
2,600 |
89,000 |
91,000 |
8,900 |
189,000 |
191,000 |
18,900 |
27,000 |
28,000 |
2,700 |
91,000 |
93,000 |
9,100 |
191,000 |
193,000 |
19,100 |
28,000 |
29,000 |
2,800 |
93,000 |
95,000 |
9,300 |
193,000 |
195,000 |
19,300 |
29,000 |
30,000 |
2,900 |
95,000 |
97,000 |
9,500 |
195,000 |
198,000 |
19,500 |
30,000 |
31,000 |
3,000 |
97,000 |
99,000 |
9,700 |
198,000 |
201,000 |
19,800 |
31,000 |
32,000 |
3,100 |
99,000 |
101,000 |
9,900 |
201,000 |
204,000 |
20,100 |
32,000 |
33,000 |
3,200 |
101,000 |
103,000 |
10,100 |
204,000 |
207,000 |
20,400 |
33,000 |
34,000 |
3,300 |
103,000 |
105,000 |
10,300 |
207,000 |
210,000 |
20,700 |
34,000 |
35,000 |
3,400 |
105,000 |
107,000 |
10,500 |
210,000 |
213,000 |
21,000 |
35,000 |
36,000 |
3,500 |
107,000 |
109,000 |
10,700 |
213,000 |
216,000 |
21,300 |
36,000 |
37,000 |
3,600 |
109,000 |
111,000 |
10,900 |
216,000 |
219,000 |
21,600 |
37,000 |
38,000 |
3,700 |
111,000 |
113,000 |
11,100 |
219,000 |
222,000 |
21,900 |
38,000 |
39,000 |
3,800 |
113,000 |
115,000 |
11,300 |
222,000 |
225,000 |
22,200 |
39,000 |
40,000 |
3,900 |
115,000 |
117,000 |
11,500 |
225,000 |
228,000 |
22,500 |
40,000 |
41,000 |
4,000 |
117,000 |
119,000 |
11,700 |
228,000 |
231,000 |
22,800 |
41,000 |
42,000 |
4,100 |
119,000 |
121,000 |
11,900 |
231,000 |
234,000 |
23,100 |
42,000 |
43,000 |
4,200 |
121,000 |
123,000 |
12,100 |
234,000 |
237,000 |
23,400 |
43,000 |
44,000 |
4,300 |
123,000 |
125,000 |
12,300 |
237,000 |
240,000 |
23,700 |
44,000 |
45,000 |
4,400 |
125,000 |
127,000 |
12,500 |
240,000 |
243,000 |
24,000 |
45,000 |
46,000 |
4,500 |
127,000 |
129,000 |
12,700 |
243,000 |
246,000 |
24,300 |
46,000 |
47,000 |
4,600 |
129,000 |
131,000 |
12,900 |
246,000 |
249,000 |
24,600 |
47,000 |
48,000 |
4,700 |
131,000 |
133,000 |
13,100 |
249,000 |
252,000 |
24,900 |
48,000 |
49,000 |
4,800 |
133,000 |
135,000 |
13,300 |
252,000 |
255,000 |
25,200 |
49,000 |
50,000 |
4,900 |
135,000 |
137,000 |
13,500 |
255,000 |
258,000 |
25,500 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
|||
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 |
25,800 |
414,000 |
418,000 |
45,900 |
614,000 |
618,000 |
74,500 |
261,000 |
264,000 |
26,100 |
418,000 |
422,000 |
46,500 |
618,000 |
622,000 |
75,200 |
264,000 |
267,000 |
26,400 |
422,000 |
426,000 |
47,000 |
622,000 |
626,000 |
75,900 |
267,000 |
270,000 |
26,700 |
426,000 |
430,000 |
47,600 |
626,000 |
630,000 |
76,600 |
270,000 |
273,000 |
27,000 |
430,000 |
434,000 |
48,200 |
630,000 |
634,000 |
77,400 |
273,000 |
276,000 |
27,300 |
434,000 |
438,000 |
48,700 |
634,000 |
638,000 |
78,100 |
276,000 |
279,000 |
27,600 |
438,000 |
442,000 |
49,300 |
638,000 |
642,000 |
78,800 |
279,000 |
282,000 |
27,900 |
442,000 |
446,000 |
49,800 |
642,000 |
646,000 |
79,500 |
282,000 |
285,000 |
28,200 |
446,000 |
450,000 |
50,400 |
646,000 |
650,000 |
80,200 |
285,000 |
288,000 |
28,500 |
450,000 |
454,000 |
51,000 |
650,000 |
655,000 |
81,000 |
288,000 |
291,000 |
28,800 |
454,000 |
458,000 |
51,500 |
655,000 |
660,000 |
81,900 |
291,000 |
294,000 |
29,100 |
458,000 |
462,000 |
52,100 |
660,000 |
665,000 |
82,800 |
294,000 |
297,000 |
29,400 |
462,000 |
466,000 |
52,600 |
665,000 |
670,000 |
83,700 |
297,000 |
300,000 |
29,700 |
466,000 |
470,000 |
53,200 |
670,000 |
675,000 |
84,600 |
300,000 |
303,000 |
30,000 |
470,000 |
474,000 |
53,800 |
675,000 |
680,000 |
85,500 |
303,000 |
306,000 |
30,400 |
474,000 |
478,000 |
54,300 |
680,000 |
685,000 |
86,400 |
306,000 |
309,000 |
30,800 |
478,000 |
482,000 |
54,900 |
685,000 |
690,000 |
87,300 |
309,000 |
312,000 |
31,200 |
482,000 |
486,000 |
55,400 |
690,000 |
695,000 |
88,200 |
312,000 |
315,000 |
31,600 |
486,000 |
490,000 |
56,000 |
695,000 |
700,000 |
89,100 |
315,000 |
318,000 |
32,100 |
490,000 |
494,000 |
56,600 |
700,000 |
705,000 |
90,000 |
318,000 |
321,000 |
32,500 |
494,000 |
498,000 |
57,100 |
705,000 |
710,000 |
90,900 |
321,000 |
324,000 |
32,900 |
498,000 |
502,000 |
57,700 |
710,000 |
715,000 |
91,800 |
324,000 |
327,000 |
33,300 |
502,000 |
506,000 |
58,200 |
715,000 |
720,000 |
92,700 |
327,000 |
330,000 |
33,700 |
506,000 |
510,000 |
58,800 |
720,000 |
725,000 |
93,600 |
330,000 |
333,000 |
34,200 |
510,000 |
514,000 |
59,400 |
725,000 |
730,000 |
94,500 |
333,000 |
336,000 |
34,600 |
514,000 |
518,000 |
59,900 |
730,000 |
735,000 |
95,400 |
336,000 |
339,000 |
35,000 |
518,000 |
522,000 |
60,500 |
735,000 |
740,000 |
96,300 |
339,000 |
342,000 |
35,400 |
522,000 |
526,000 |
61,000 |
740,000 |
745,000 |
97,200 |
342,000 |
345,000 |
35,800 |
526,000 |
530,000 |
61,600 |
745,000 |
750,000 |
98,100 |
345,000 |
348,000 |
36,300 |
530,000 |
534,000 |
62,200 |
750,000 |
755,000 |
99,000 |
348,000 |
351,000 |
36,700 |
534,000 |
538,000 |
62,700 |
755,000 |
760,000 |
99,900 |
351,000 |
354,000 |
37,100 |
538,000 |
542,000 |
63,300 |
760,000 |
765,000 |
100,800 |
354,000 |
357,000 |
37,500 |
542,000 |
546,000 |
63,800 |
765,000 |
770,000 |
101,700 |
357,000 |
360,000 |
37,900 |
546,000 |
550,000 |
64,400 |
770,000 |
775,000 |
102,600 |
360,000 |
363,000 |
38,400 |
550,000 |
554,000 |
65,000 |
775,000 |
780,000 |
103,500 |
363,000 |
366,000 |
38,800 |
554,000 |
558,000 |
65,500 |
780,000 |
785,000 |
104,400 |
366,000 |
369,000 |
39,200 |
558,000 |
562,000 |
66,100 |
785,000 |
790,000 |
105,300 |
369,000 |
372,000 |
39,600 |
562,000 |
566,000 |
66,600 |
790,000 |
795,000 |
106,200 |
372,000 |
375,000 |
40,000 |
566,000 |
570,000 |
67,200 |
795,000 |
800,000 |
107,100 |
375,000 |
378,000 |
40,500 |
570,000 |
574,000 |
67,800 |
800,000 |
805,000 |
108,000 |
378,000 |
381,000 |
40,900 |
574,000 |
578,000 |
68,300 |
805,000 |
810,000 |
108,900 |
381,000 |
384,000 |
41,300 |
578,000 |
582,000 |
68,900 |
810,000 |
815,000 |
109,800 |
384,000 |
387,000 |
41,700 |
582,000 |
586,000 |
69,400 |
815,000 |
820,000 |
110,700 |
387,000 |
390,000 |
42,100 |
586,000 |
590,000 |
70,000 |
820,000 |
825,000 |
111,600 |
390,000 |
394,000 |
42,600 |
590,000 |
594,000 |
70,600 |
825,000 |
830,000 |
112,500 |
394,000 |
398,000 |
43,100 |
594,000 |
598,000 |
71,100 |
830,000 |
835,000 |
113,400 |
398,000 |
402,000 |
43,700 |
598,000 |
602,000 |
71,700 |
835,000 |
840,000 |
114,300 |
402,000 |
406,000 |
44,200 |
602,000 |
606,000 |
72,300 |
840,000 |
845,000 |
115,200 |
406,000 |
410,000 |
44,800 |
606,000 |
610,000 |
73,000 |
845,000 |
850,000 |
116,100 |
410,000 |
414,000 |
45,400 |
610,000 |
614,000 |
73,800 |
850,000 |
855,000 |
117,000 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
855,000 |
860,000 |
117,900 |
980,000 |
985,000 |
140,400 |
3,000,000 |
4,000,000 |
課税給与所得金額に38%を乗じて算出した金額から436,000円を控除した金額 |
860,000 |
865,000 |
118,800 |
985,000 |
990,000 |
141,300 |
|||
865,000 |
870,000 |
119,700 |
990,000 |
995,000 |
142,200 |
|||
870,000 |
875,000 |
120,600 |
995,000 |
1,000,000 |
143,100 |
|||
875,000 |
880,000 |
121,500 |
||||||
880,000 |
885,000 |
122,400 |
1,000,000 |
1,500,000 |
課税給与所得金額に22%を乗じて算出した金額から76,000円を控除した金額 |
4,000,000 |
4,465,000 |
課税給与所得金額に42%を乗じて算出した金額から596,000円を控除した金額 |
885,000 |
890,000 |
123,300 |
||||||
890,000 |
895,000 |
124,200 |
||||||
895,000 |
900,000 |
125,100 |
||||||
900,000 |
905,000 |
126,000 |
||||||
905,000 |
910,000 |
126,900 |
1,500,000 |
2,000,000 |
課税給与所得金額に26%を乗じて算出した金額から136,000円を控除した金額 |
4,465,000円 |
1,279,300円 |
|
910,000 |
915,000 |
127,800 |
||||||
915,000 |
920,000 |
128,700 |
||||||
920,000 |
925,000 |
129,600 |
||||||
925,000 |
930,000 |
130,500 |
||||||
930,000 |
935,000 |
131,400 |
2,000,000 |
2,500,000 |
課税給与所得金額に30%を乗じて算出した金額から216,000円を控除した金額 |
|||
935,000 |
940,000 |
132,300 |
||||||
940,000 |
945,000 |
133,200 |
||||||
945,000 |
950,000 |
134,100 |
||||||
950,000 |
955,000 |
135,000 |
||||||
955,000 |
960,000 |
135,900 |
2,500,000 |
3,000,000 |
課税給与所得金額に34%を乗じて算出した金額から316,000円を控除した金額 |
|||
960,000 |
965,000 |
136,800 |
||||||
965,000 |
970,000 |
137,700 |
||||||
970,000 |
975,000 |
138,600 |
||||||
975,000 |
980,000 |
139,500 |
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 |
313,750円未満 |
171,000円未満 |
410,000 |
412,000 |
248,000 |
510,000 |
512,000 |
328,000 |
|
313,750 |
314,000 |
171,000 |
412,000 |
414,000 |
249,600 |
512,000 |
514,000 |
329,600 |
314,000 |
316,000 |
171,200 |
414,000 |
416,000 |
251,200 |
514,000 |
516,000 |
331,200 |
316,000 |
318,000 |
172,800 |
416,000 |
418,000 |
252,800 |
516,000 |
518,000 |
332,800 |
318,000 |
320,000 |
174,400 |
418,000 |
420,000 |
254,400 |
518,000 |
520,000 |
334,400 |
320,000 |
322,000 |
176,000 |
420,000 |
422,000 |
256,000 |
520,000 |
522,000 |
336,000 |
322,000 |
324,000 |
177,600 |
422,000 |
424,000 |
257,600 |
522,000 |
524,000 |
337,600 |
324,000 |
326,000 |
179,200 |
424,000 |
426,000 |
259,200 |
524,000 |
526,000 |
339,200 |
326,000 |
328,000 |
180,800 |
426,000 |
428,000 |
260,800 |
526,000 |
528,000 |
340,800 |
328,000 |
330,000 |
182,400 |
428,000 |
430,000 |
262,400 |
528,000 |
530,000 |
342,400 |
330,000 |
332,000 |
184,000 |
430,000 |
432,000 |
264,000 |
530,000 |
532,000 |
344,000 |
332,000 |
334,000 |
185,600 |
432,000 |
434,000 |
265,600 |
532,000 |
534,000 |
345,600 |
334,000 |
336,000 |
187,200 |
434,000 |
436,000 |
267,200 |
534,000 |
536,000 |
347,200 |
336,000 |
338,000 |
188,800 |
436,000 |
438,000 |
268,800 |
536,000 |
538,000 |
348,800 |
338,000 |
340,000 |
190,400 |
438,000 |
440,000 |
270,400 |
538,000 |
540,000 |
350,400 |
340,000 |
342,000 |
192,000 |
440,000 |
442,000 |
272,000 |
540,000 |
542,000 |
352,000 |
342,000 |
344,000 |
193,600 |
442,000 |
444,000 |
273,600 |
542,000 |
544,000 |
353,600 |
344,000 |
346,000 |
195,200 |
444,000 |
446,000 |
275,200 |
544,000 |
546,000 |
355,200 |
346,000 |
348,000 |
196,800 |
446,000 |
448,000 |
276,800 |
546,000 |
548,000 |
356,800 |
348,000 |
350,000 |
198,400 |
448,000 |
450,000 |
278,400 |
548,000 |
550,000 |
358,400 |
350,000 |
352,000 |
200,000 |
450,000 |
452,000 |
280,000 |
550,000 |
552,000 |
360,000 |
352,000 |
354,000 |
201,600 |
452,000 |
454,000 |
281,600 |
552,000 |
554,000 |
361,600 |
354,000 |
356,000 |
203,200 |
454,000 |
456,000 |
283,200 |
554,000 |
556,000 |
363,200 |
356,000 |
358,000 |
204,800 |
456,000 |
458,000 |
284,800 |
556,000 |
558,000 |
364,800 |
358,000 |
360,000 |
206,400 |
458,000 |
460,000 |
286,400 |
558,000 |
560,000 |
366,400 |
360,000 |
362,000 |
208,000 |
460,000 |
462,000 |
288,000 |
560,000 |
562,000 |
368,000 |
362,000 |
364,000 |
209,600 |
462,000 |
464,000 |
289,600 |
562,000 |
564,000 |
369,600 |
364,000 |
366,000 |
211,200 |
464,000 |
466,000 |
291,200 |
564,000 |
566,000 |
371,200 |
366,000 |
368,000 |
212,800 |
466,000 |
468,000 |
292,800 |
566,000 |
568,000 |
372,800 |
368,000 |
370,000 |
214,400 |
468,000 |
470,000 |
294,400 |
568,000 |
570,000 |
374,400 |
370,000 |
372,000 |
216,000 |
470,000 |
472,000 |
296,000 |
570,000 |
572,000 |
376,000 |
372,000 |
374,000 |
217,600 |
472,000 |
474,000 |
297,600 |
572,000 |
574,000 |
377,600 |
374,000 |
376,000 |
219,200 |
474,000 |
476,000 |
299,200 |
574,000 |
576,000 |
379,200 |
376,000 |
378,000 |
220,800 |
476,000 |
478,000 |
300,800 |
576,000 |
578,000 |
380,800 |
378,000 |
380,000 |
222,400 |
478,000 |
480,000 |
302,400 |
578,000 |
580,000 |
382,400 |
380,000 |
382,000 |
224,000 |
480,000 |
482,000 |
304,000 |
580,000 |
582,000 |
384,000 |
382,000 |
384,000 |
225,600 |
482,000 |
484,000 |
305,600 |
582,000 |
584,000 |
385,600 |
384,000 |
386,000 |
227,200 |
484,000 |
486,000 |
307,200 |
584,000 |
586,000 |
387,200 |
386,000 |
388,000 |
228,800 |
486,000 |
488,000 |
308,800 |
586,000 |
588,000 |
388,800 |
388,000 |
390,000 |
230,400 |
488,000 |
490,000 |
310,400 |
588,000 |
590,000 |
390,400 |
390,000 |
392,000 |
232,000 |
490,000 |
492,000 |
312,000 |
590,000 |
592,000 |
392,000 |
392,000 |
394,000 |
233,600 |
492,000 |
494,000 |
313,600 |
592,000 |
594,000 |
393,600 |
394,000 |
396,000 |
235,200 |
494,000 |
496,000 |
315,200 |
594,000 |
596,000 |
395,200 |
396,000 |
398,000 |
236,800 |
496,000 |
498,000 |
316,800 |
596,000 |
598,000 |
396,800 |
398,000 |
400,000 |
238,400 |
498,000 |
500,000 |
318,400 |
598,000 |
600,000 |
398,400 |
400,000 |
402,000 |
240,000 |
500,000 |
502,000 |
320,000 |
600,000 |
602,000 |
400,000 |
402,000 |
404,000 |
241,600 |
502,000 |
504,000 |
321,600 |
602,000 |
604,000 |
401,600 |
404,000 |
406,000 |
243,200 |
504,000 |
506,000 |
323,200 |
604,000 |
606,000 |
403,200 |
406,000 |
408,000 |
244,800 |
506,000 |
508,000 |
324,800 |
606,000 |
608,000 |
404,800 |
408,000 |
410,000 |
246,400 |
508,000 |
510,000 |
326,400 |
608,000 |
610,000 |
406,400 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
610,000 |
612,000 |
408,000 |
710,000 |
712,000 |
488,000 |
810,000 |
812,000 |
568,000 |
612,000 |
614,000 |
409,600 |
712,000 |
714,000 |
489,600 |
812,000 |
814,000 |
569,600 |
614,000 |
616,000 |
411,200 |
714,000 |
716,000 |
491,200 |
814,000 |
816,000 |
571,200 |
616,000 |
618,000 |
412,800 |
716,000 |
718,000 |
492,800 |
816,000 |
818,000 |
572,800 |
618,000 |
620,000 |
414,400 |
718,000 |
720,000 |
494,400 |
818,000 |
820,000 |
574,400 |
620,000 |
622,000 |
416,000 |
720,000 |
722,000 |
496,000 |
820,000 |
822,000 |
576,000 |
622,000 |
624,000 |
417,600 |
722,000 |
724,000 |
497,600 |
822,000 |
824,000 |
577,600 |
624,000 |
626,000 |
419,200 |
724,000 |
726,000 |
499,200 |
824,000 |
826,000 |
579,200 |
626,000 |
628,000 |
420,800 |
726,000 |
728,000 |
500,800 |
826,000 |
828,000 |
580,800 |
628,000 |
630,000 |
422,400 |
728,000 |
730,000 |
502,400 |
828,000 |
830,000 |
582,400 |
630,000 |
632,000 |
424,000 |
730,000 |
732,000 |
504,000 |
830,000 |
832,000 |
584,000 |
632,000 |
634,000 |
425,600 |
732,000 |
734,000 |
505,600 |
832,000 |
834,000 |
585,600 |
634,000 |
636,000 |
427,200 |
734,000 |
736,000 |
507,200 |
834,000 |
836,000 |
587,200 |
636,000 |
638,000 |
428,800 |
736,000 |
738,000 |
508,800 |
836,000 |
838,000 |
588,800 |
638,000 |
640,000 |
430,400 |
738,000 |
740,000 |
510,400 |
838,000 |
840,000 |
590,400 |
640,000 |
642,000 |
432,000 |
740,000 |
742,000 |
512,000 |
840,000 |
842,000 |
592,000 |
642,000 |
644,000 |
433,600 |
742,000 |
744,000 |
513,600 |
842,000 |
844,000 |
593,600 |
644,000 |
646,000 |
435,200 |
744,000 |
746,000 |
515,200 |
844,000 |
846,000 |
595,200 |
646,000 |
648,000 |
436,800 |
746,000 |
748,000 |
516,800 |
846,000 |
848,000 |
596,800 |
648,000 |
650,000 |
438,400 |
748,000 |
750,000 |
518,400 |
848,000 |
850,000 |
598,400 |
650,000 |
652,000 |
440,000 |
750,000 |
752,000 |
520,000 |
850,000 |
852,000 |
600,000 |
652,000 |
654,000 |
441,600 |
752,000 |
754,000 |
521,600 |
852,000 |
854,000 |
601,600 |
654,000 |
656,000 |
443,200 |
754,000 |
756,000 |
523,200 |
854,000 |
856,000 |
603,200 |
656,000 |
658,000 |
444,800 |
756,000 |
758,000 |
524,800 |
856,000 |
858,000 |
604,800 |
658,000 |
660,000 |
446,400 |
758,000 |
760,000 |
526,400 |
858,000 |
860,000 |
606,400 |
660,000 |
662,000 |
448,000 |
760,000 |
762,000 |
528,000 |
860,000 |
862,000 |
608,000 |
662,000 |
664,000 |
449,600 |
762,000 |
764,000 |
529,600 |
862,000 |
864,000 |
609,600 |
664,000 |
666,000 |
451,200 |
764,000 |
766,000 |
531,200 |
864,000 |
866,000 |
611,200 |
666,000 |
668,000 |
452,800 |
766,000 |
768,000 |
532,800 |
866,000 |
868,000 |
612,800 |
668,000 |
670,000 |
454,400 |
768,000 |
770,000 |
534,400 |
868,000 |
870,000 |
614,400 |
670,000 |
672,000 |
456,000 |
770,000 |
772,000 |
536,000 |
870,000 |
872,000 |
616,000 |
672,000 |
674,000 |
457,600 |
772,000 |
774,000 |
537,600 |
872,000 |
874,000 |
617,600 |
674,000 |
676,000 |
459,200 |
774,000 |
776,000 |
539,200 |
874,000 |
876,000 |
619,200 |
676,000 |
678,000 |
460,800 |
776,000 |
778,000 |
540,800 |
876,000 |
878,000 |
620,800 |
678,000 |
680,000 |
462,400 |
778,000 |
780,000 |
542,400 |
878,000 |
880,000 |
622,400 |
680,000 |
682,000 |
464,000 |
780,000 |
782,000 |
544,000 |
880,000 |
882,000 |
624,000 |
682,000 |
684,000 |
465,600 |
782,000 |
784,000 |
545,600 |
882,000 |
884,000 |
625,600 |
684,000 |
686,000 |
467,200 |
784,000 |
786,000 |
547,200 |
884,000 |
886,000 |
627,200 |
686,000 |
688,000 |
468,800 |
786,000 |
788,000 |
548,800 |
886,000 |
888,000 |
628,800 |
688,000 |
690,000 |
470,400 |
788,000 |
790,000 |
550,400 |
888,000 |
890,000 |
630,400 |
690,000 |
692,000 |
472,000 |
790,000 |
792,000 |
552,000 |
890,000 |
892,000 |
632,000 |
692,000 |
694,000 |
473,600 |
792,000 |
794,000 |
553,600 |
892,000 |
894,000 |
633,600 |
694,000 |
696,000 |
475,200 |
794,000 |
796,000 |
555,200 |
894,000 |
896,000 |
635,200 |
696,000 |
698,000 |
476,800 |
796,000 |
798,000 |
556,800 |
896,000 |
898,000 |
636,800 |
698,000 |
700,000 |
478,400 |
798,000 |
800,000 |
558,400 |
898,000 |
900,000 |
638,400 |
700,000 |
702,000 |
480,000 |
800,000 |
802,000 |
560,000 |
900,000 |
902,000 |
640,000 |
702,000 |
704,000 |
481,600 |
802,000 |
804,000 |
561,600 |
902,000 |
904,000 |
641,700 |
704,000 |
706,000 |
483,200 |
804,000 |
806,000 |
563,200 |
904,000 |
906,000 |
643,400 |
706,000 |
708,000 |
484,800 |
806,000 |
808,000 |
564,800 |
906,000 |
908,000 |
645,100 |
708,000 |
710,000 |
486,400 |
808,000 |
810,000 |
566,400 |
908,000 |
910,000 |
646,800 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
910,000 |
912,000 |
648,500 |
990,000 |
992,000 |
716,500 |
1,070,000 |
1,072,000 |
784,500 |
912,000 |
914,000 |
650,200 |
992,000 |
994,000 |
718,200 |
1,072,000 |
1,074,000 |
786,200 |
914,000 |
916,000 |
651,900 |
994,000 |
996,000 |
719,900 |
1,074,000 |
1,076,000 |
787,900 |
916,000 |
918,000 |
653,600 |
996,000 |
998,000 |
721,600 |
1,076,000 |
1,078,000 |
789,600 |
918,000 |
920,000 |
655,300 |
998,000 |
1,000,000 |
723,300 |
1,078,000 |
1,080,000 |
791,300 |
920,000 |
922,000 |
657,000 |
1,000,000 |
1,002,000 |
725,000 |
1,080,000 |
1,082,000 |
793,000 |
922,000 |
924,000 |
658,700 |
1,002,000 |
1,004,000 |
726,700 |
1,082,000 |
1,084,000 |
794,700 |
924,000 |
926,000 |
660,400 |
1,004,000 |
1,006,000 |
728,400 |
1,084,000 |
1,086,000 |
796,400 |
926,000 |
928,000 |
662,100 |
1,006,000 |
1,008,000 |
730,100 |
1,086,000 |
1,088,000 |
798,100 |
928,000 |
930,000 |
663,800 |
1,008,000 |
1,010,000 |
731,800 |
1,088,000 |
1,090,000 |
799,800 |
930,000 |
932,000 |
665,500 |
1,010,000 |
1,012,000 |
733,500 |
1,090,000 |
1,092,000 |
801,500 |
932,000 |
934,000 |
667,200 |
1,012,000 |
1,014,000 |
735,200 |
1,092,000 |
1,094,000 |
803,200 |
934,000 |
936,000 |
668,900 |
1,014,000 |
1,016,000 |
736,900 |
1,094,000 |
1,096,000 |
804,900 |
936,000 |
938,000 |
670,600 |
1,016,000 |
1,018,000 |
738,600 |
1,096,000 |
1,098,000 |
806,600 |
938,000 |
940,000 |
672,300 |
1,018,000 |
1,020,000 |
740,300 |
1,098,000 |
1,100,000 |
808,300 |
940,000 |
942,000 |
674,000 |
1,020,000 |
1,022,000 |
742,000 |
1,100,000 |
2,100,000 |
給与等の金額に95%を乗じて算出した金額から235,000円を控除した金額 |
942,000 |
944,000 |
675,700 |
1,022,000 |
1,024,000 |
743,700 |
|||
944,000 |
946,000 |
677,400 |
1,024,000 |
1,026,000 |
745,400 |
|||
946,000 |
948,000 |
679,100 |
1,026,000 |
1,028,000 |
747,100 |
|||
948,000 |
950,000 |
680,800 |
1,028,000 |
1,030,000 |
748,800 |
|||
950,000 |
952,000 |
682,500 |
1,030,000 |
1,032,000 |
750,500 |
2,100,000 |
3,100,000 |
給与等の金額に97.5%を乗じて算出した金額から287,500円を控除した金額 |
952,000 |
954,000 |
684,200 |
1,032,000 |
1,034,000 |
752,200 |
|||
954,000 |
956,000 |
685,900 |
1,034,000 |
1,036,000 |
753,900 |
|||
956,000 |
958,000 |
687,600 |
1,036,000 |
1,038,000 |
755,600 |
|||
958,000 |
960,000 |
689,300 |
1,038,000 |
1,040,000 |
757,300 |
|||
960,000 |
962,000 |
691,000 |
1,040,000 |
1,042,000 |
759,000 |
3,100,000円以上 |
給与等の金額から365,000円を控除した金額 |
|
962,000 |
964,000 |
692,700 |
1,042,000 |
1,044,000 |
760,700 |
|||
964,000 |
966,000 |
694,400 |
1,044,000 |
1,046,000 |
762,400 |
|||
966,000 |
968,000 |
696,100 |
1,046,000 |
1,048,000 |
764,100 |
|||
968,000 |
970,000 |
697,800 |
1,048,000 |
1,050,000 |
765,800 |
|||
970,000 |
972,000 |
699,500 |
1,050,000 |
1,052,000 |
767,500 |
|||
972,000 |
974,000 |
701,200 |
1,052,000 |
1,054,000 |
769,200 |
|||
974,000 |
976,000 |
702,900 |
1,054,000 |
1,056,000 |
770,900 |
|||
976,000 |
978,000 |
704,600 |
1,056,000 |
1,058,000 |
772,600 |
|||
978,000 |
980,000 |
706,300 |
1,058,000 |
1,060,000 |
774,300 |
|||
980,000 |
982,000 |
708,000 |
1,060,000 |
1,062,000 |
776,000 |
|||
982,000 |
984,000 |
709,700 |
1,062,000 |
1,064,000 |
777,700 |
|||
984,000 |
986,000 |
711,400 |
1,064,000 |
1,066,000 |
779,400 |
|||
986,000 |
988,000 |
713,100 |
1,066,000 |
1,068,000 |
781,100 |
|||
988,000 |
990,000 |
714,800 |
1,068,000 |
1,070,000 |
782,800 |
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 |
2,000円未満 |
0 |
100,000 |
102,000 |
5,000 |
274,000 |
278,000 |
13,700 |
|
2,000 |
4,000 |
100 |
102,000 |
104,000 |
5,100 |
278,000 |
282,000 |
13,900 |
4,000 |
6,000 |
200 |
104,000 |
106,000 |
5,200 |
282,000 |
286,000 |
14,100 |
6,000 |
8,000 |
300 |
106,000 |
108,000 |
5,300 |
286,000 |
290,000 |
14,300 |
8,000 |
10,000 |
400 |
108,000 |
110,000 |
5,400 |
290,000 |
294,000 |
14,500 |
10,000 |
12,000 |
500 |
110,000 |
112,000 |
5,500 |
294,000 |
298,000 |
14,700 |
12,000 |
14,000 |
600 |
112,000 |
114,000 |
5,600 |
298,000 |
302,000 |
14,900 |
14,000 |
16,000 |
700 |
114,000 |
116,000 |
5,700 |
302,000 |
306,000 |
15,100 |
16,000 |
18,000 |
800 |
116,000 |
118,000 |
5,800 |
306,000 |
310,000 |
15,300 |
18,000 |
20,000 |
900 |
118,000 |
120,000 |
5,900 |
310,000 |
314,000 |
15,500 |
20,000 |
22,000 |
1,000 |
120,000 |
122,000 |
6,000 |
314,000 |
318,000 |
15,700 |
22,000 |
24,000 |
1,100 |
122,000 |
124,000 |
6,100 |
318,000 |
322,000 |
15,900 |
24,000 |
26,000 |
1,200 |
124,000 |
126,000 |
6,200 |
322,000 |
326,000 |
16,100 |
26,000 |
28,000 |
1,300 |
126,000 |
130,000 |
6,300 |
326,000 |
330,000 |
16,300 |
28,000 |
30,000 |
1,400 |
130,000 |
134,000 |
6,500 |
330,000 |
334,000 |
16,500 |
30,000 |
32,000 |
1,500 |
134,000 |
138,000 |
6,700 |
334,000 |
338,000 |
16,700 |
32,000 |
34,000 |
1,600 |
138,000 |
142,000 |
6,900 |
338,000 |
342,000 |
16,900 |
34,000 |
36,000 |
1,700 |
142,000 |
146,000 |
7,100 |
342,000 |
346,000 |
17,100 |
36,000 |
38,000 |
1,800 |
146,000 |
150,000 |
7,300 |
346,000 |
350,000 |
17,300 |
38,000 |
40,000 |
1,900 |
150,000 |
154,000 |
7,500 |
350,000 |
354,000 |
17,500 |
40,000 |
42,000 |
2,000 |
154,000 |
158,000 |
7,700 |
354,000 |
358,000 |
17,700 |
42,000 |
44,000 |
2,100 |
158,000 |
162,000 |
7,900 |
358,000 |
362,000 |
17,900 |
44,000 |
46,000 |
2,200 |
162,000 |
166,000 |
8,100 |
362,000 |
366,000 |
18,100 |
46,000 |
48,000 |
2,300 |
166,000 |
170,000 |
8,300 |
366,000 |
370,000 |
18,300 |
48,000 |
50,000 |
2,400 |
170,000 |
174,000 |
8,500 |
370,000 |
374,000 |
18,500 |
50,000 |
52,000 |
2,500 |
174,000 |
178,000 |
8,700 |
374,000 |
378,000 |
18,700 |
52,000 |
54,000 |
2,600 |
178,000 |
182,000 |
8,900 |
378,000 |
382,000 |
18,900 |
54,000 |
56,000 |
2,700 |
182,000 |
186,000 |
9,100 |
382,000 |
386,000 |
19,100 |
56,000 |
58,000 |
2,800 |
186,000 |
190,000 |
9,300 |
386,000 |
390,000 |
19,300 |
58,000 |
60,000 |
2,900 |
190,000 |
194,000 |
9,500 |
390,000 |
396,000 |
19,500 |
60,000 |
62,000 |
3,000 |
194,000 |
198,000 |
9,700 |
396,000 |
402,000 |
19,800 |
62,000 |
64,000 |
3,100 |
198,000 |
202,000 |
9,900 |
402,000 |
408,000 |
20,100 |
64,000 |
66,000 |
3,200 |
202,000 |
206,000 |
10,100 |
408,000 |
414,000 |
20,400 |
66,000 |
68,000 |
3,300 |
206,000 |
210,000 |
10,300 |
414,000 |
420,000 |
20,700 |
68,000 |
70,000 |
3,400 |
210,000 |
214,000 |
10,500 |
420,000 |
426,000 |
21,000 |
70,000 |
72,000 |
3,500 |
214,000 |
218,000 |
10,700 |
426,000 |
432,000 |
21,300 |
72,000 |
74,000 |
3,600 |
218,000 |
222,000 |
10,900 |
432,000 |
438,000 |
21,600 |
74,000 |
76,000 |
3,700 |
222,000 |
226,000 |
11,100 |
438,000 |
444,000 |
21,900 |
76,000 |
78,000 |
3,800 |
226,000 |
230,000 |
11,300 |
444,000 |
450,000 |
22,200 |
78,000 |
80,000 |
3,900 |
230,000 |
234,000 |
11,500 |
450,000 |
456,000 |
22,500 |
80,000 |
82,000 |
4,000 |
234,000 |
238,000 |
11,700 |
456,000 |
462,000 |
22,800 |
82,000 |
84,000 |
4,100 |
238,000 |
242,000 |
11,900 |
462,000 |
468,000 |
23,100 |
84,000 |
86,000 |
4,200 |
242,000 |
246,000 |
12,100 |
468,000 |
474,000 |
23,400 |
86,000 |
88,000 |
4,300 |
246,000 |
250,000 |
12,300 |
474,000 |
480,000 |
23,700 |
88,000 |
90,000 |
4,400 |
250,000 |
254,000 |
12,500 |
480,000 |
486,000 |
24,000 |
90,000 |
92,000 |
4,500 |
254,000 |
258,000 |
12,700 |
486,000 |
492,000 |
24,300 |
92,000 |
94,000 |
4,600 |
258,000 |
262,000 |
12,900 |
492,000 |
498,000 |
24,600 |
94,000 |
96,000 |
4,700 |
262,000 |
266,000 |
13,100 |
498,000 |
504,000 |
24,900 |
96,000 |
98,000 |
4,800 |
266,000 |
270,000 |
13,300 |
504,000 |
510,000 |
25,200 |
98,000 |
100,000 |
4,900 |
270,000 |
274,000 |
13,500 |
510,000 |
516,000 |
25,500 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
516,000 |
522,000 |
25,800 |
828,000 |
836,000 |
45,900 |
1,228,000 |
1,236,000 |
74,500 |
522,000 |
528,000 |
26,100 |
836,000 |
844,000 |
46,500 |
1,236,000 |
1,244,000 |
75,200 |
528,000 |
534,000 |
26,400 |
844,000 |
852,000 |
47,000 |
1,244,000 |
1,252,000 |
75,900 |
534,000 |
540,000 |
26,700 |
852,000 |
860,000 |
47,600 |
1,252,000 |
1,260,000 |
76,600 |
540,000 |
546,000 |
27,000 |
860,000 |
868,000 |
48,200 |
1,260,000 |
1,268,000 |
77,400 |
546,000 |
552,000 |
27,300 |
868,000 |
876,000 |
48,700 |
1,268,000 |
1,276,000 |
78,100 |
552,000 |
558,000 |
27,600 |
876,000 |
884,000 |
49,300 |
1,276,000 |
1,284,000 |
78,800 |
558,000 |
564,000 |
27,900 |
884,000 |
892,000 |
49,800 |
1,284,000 |
1,292,000 |
79,500 |
564,000 |
570,000 |
28,200 |
892,000 |
900,000 |
50,400 |
1,292,000 |
1,300,000 |
80,200 |
570,000 |
576,000 |
28,500 |
900,000 |
908,000 |
51,000 |
1,300,000 |
1,310,000 |
81,000 |
576,000 |
582,000 |
28,800 |
908,000 |
916,000 |
51,500 |
1,310,000 |
1,320,000 |
81,900 |
582,000 |
588,000 |
29,100 |
916,000 |
924,000 |
52,100 |
1,320,000 |
1,330,000 |
82,800 |
588,000 |
594,000 |
29,400 |
924,000 |
932,000 |
52,600 |
1,330,000 |
1,340,000 |
83,700 |
594,000 |
600,000 |
29,700 |
932,000 |
940,000 |
53,200 |
1,340,000 |
1,350,000 |
84,600 |
600,000 |
606,000 |
30,000 |
940,000 |
948,000 |
53,800 |
1,350,000 |
1,360,000 |
85,500 |
606,000 |
612,000 |
30,400 |
948,000 |
956,000 |
54,300 |
1,360,000 |
1,370,000 |
86,400 |
612,000 |
618,000 |
30,800 |
956,000 |
964,000 |
54,900 |
1,370,000 |
1,380,000 |
87,300 |
618,000 |
624,000 |
31,200 |
964,000 |
972,000 |
55,400 |
1,380,000 |
1,390,000 |
88,200 |
624,000 |
630,000 |
31,600 |
972,000 |
980,000 |
56,000 |
1,390,000 |
1,400,000 |
89,100 |
630,000 |
636,000 |
32,100 |
980,000 |
988,000 |
56,600 |
1,400,000 |
1,410,000 |
90,000 |
636,000 |
642,000 |
32,500 |
988,000 |
996,000 |
57,100 |
1,410,000 |
1,420,000 |
90,900 |
642,000 |
648,000 |
32,900 |
996,000 |
1,004,000 |
57,700 |
1,420,000 |
1,430,000 |
91,800 |
648,000 |
654,000 |
33,300 |
1,004,000 |
1,012,000 |
58,200 |
1,430,000 |
1,440,000 |
92,700 |
654,000 |
660,000 |
33,700 |
1,012,000 |
1,020,000 |
58,800 |
1,440,000 |
1,450,000 |
93,600 |
660,000 |
666,000 |
34,200 |
1,020,000 |
1,028,000 |
59,400 |
1,450,000 |
1,460,000 |
94,500 |
666,000 |
672,000 |
34,600 |
1,028,000 |
1,036,000 |
59,900 |
1,460,000 |
1,470,000 |
95,400 |
672,000 |
678,000 |
35,000 |
1,036,000 |
1,044,000 |
60,500 |
1,470,000 |
1,480,000 |
96,300 |
678,000 |
684,000 |
35,400 |
1,044,000 |
1,052,000 |
61,000 |
1,480,000 |
1,490,000 |
97,200 |
684,000 |
690,000 |
35,800 |
1,052,000 |
1,060,000 |
61,600 |
1,490,000 |
1,500,000 |
98,100 |
690,000 |
696,000 |
36,300 |
1,060,000 |
1,068,000 |
62,200 |
1,500,000 |
1,510,000 |
99,000 |
696,000 |
702,000 |
36,700 |
1,068,000 |
1,076,000 |
62,700 |
1,510,000 |
1,520,000 |
99,900 |
702,000 |
708,000 |
37,100 |
1,076,000 |
1,084,000 |
63,300 |
1,520,000 |
1,530,000 |
100,800 |
708,000 |
714,000 |
37,500 |
1,084,000 |
1,092,000 |
63,800 |
1,530,000 |
1,540,000 |
101,700 |
714,000 |
720,000 |
37,900 |
1,092,000 |
1,100,000 |
64,400 |
1,540,000 |
1,550,000 |
102,600 |
720,000 |
726,000 |
38,400 |
1,100,000 |
1,108,000 |
65,000 |
1,550,000 |
1,560,000 |
103,500 |
726,000 |
732,000 |
38,800 |
1,108,000 |
1,116,000 |
65,500 |
1,560,000 |
1,570,000 |
104,400 |
732,000 |
738,000 |
39,200 |
1,116,000 |
1,124,000 |
66,100 |
1,570,000 |
1,580,000 |
105,300 |
738,000 |
744,000 |
39,600 |
1,124,000 |
1,132,000 |
66,600 |
1,580,000 |
1,590,000 |
106,200 |
744,000 |
750,000 |
40,000 |
1,132,000 |
1,140,000 |
67,200 |
1,590,000 |
1,600,000 |
107,100 |
750,000 |
756,000 |
40,500 |
1,140,000 |
1,148,000 |
67,800 |
1,600,000 |
1,610,000 |
108,000 |
756,000 |
762,000 |
40,900 |
1,148,000 |
1,156,000 |
68,300 |
1,610,000 |
1,620,000 |
108,900 |
762,000 |
768,000 |
41,300 |
1,156,000 |
1,164,000 |
68,900 |
1,620,000 |
1,630,000 |
109,800 |
768,000 |
774,000 |
41,700 |
1,164,000 |
1,172,000 |
69,400 |
1,630,000 |
1,640,000 |
110,700 |
774,000 |
780,000 |
42,100 |
1,172,000 |
1,180,000 |
70,000 |
1,640,000 |
1,650,000 |
111,600 |
780,000 |
788,000 |
42,600 |
1,180,000 |
1,188,000 |
70,600 |
1,650,000 |
1,660,000 |
112,500 |
788,000 |
796,000 |
43,100 |
1,188,000 |
1,196,000 |
71,100 |
1,660,000 |
1,670,000 |
113,400 |
796,000 |
804,000 |
43,700 |
1,196,000 |
1,204,000 |
71,700 |
1,670,000 |
1,680,000 |
114,300 |
804,000 |
812,000 |
44,200 |
1,204,000 |
1,212,000 |
72,300 |
1,680,000 |
1,690,000 |
115,200 |
812,000 |
820,000 |
44,800 |
1,212,000 |
1,220,000 |
73,000 |
1,690,000 |
1,700,000 |
116,100 |
820,000 |
828,000 |
45,400 |
1,220,000 |
1,228,000 |
73,800 |
1,700,000 |
1,710,000 |
117,000 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
1,710,000 |
1,720,000 |
117,900 |
3,000,000 |
4,000,000 |
退職所得控除額控除後の退職手当等の金額に13%を乗じて算出した金額から136,000円を控除した金額 |
20,000,000 |
40,000,000 |
退職所得控除額控除後の退職手当等の金額に27.5%を乗じて算出した金額から1,576,000円を控除した金額 |
1,720,000 |
1,730,000 |
118,800 |
||||||
1,730,000 |
1,740,000 |
119,700 |
||||||
1,740,000 |
1,750,000 |
120,600 |
||||||
1,750,000 |
1,760,000 |
121,500 |
||||||
1,760,000 |
1,770,000 |
122,400 |
4,000,000 |
5,000,000 |
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216,000円を控除した金額 |
40,000,000 |
60,000,000 |
退職所得控除額控除後の退職手当等の金額に30%を乗じて算出した金額から2,576,000円を控除した金額 |
1,770,000 |
1,780,000 |
123,300 |
||||||
1,780,000 |
1,790,000 |
124,200 |
||||||
1,790,000 |
1,800,000 |
125,100 |
||||||
1,800,000 |
1,810,000 |
126,000 |
||||||
1,810,000 |
1,820,000 |
126,900 |
5,000,000 |
6,000,000 |
退職所得控除額控除後の退職手当等の金額に17%を乗じて算出した金額から316,000円を控除した金額 |
60,000,000 |
90,000,000 |
退職所得控除額控除後の退職手当等の金額に32.5%を乗じて算出した金額から4,076,000円を控除した金額 |
1,820,000 |
1,830,000 |
127,800 |
||||||
1,830,000 |
1,840,000 |
128,700 |
||||||
1,840,000 |
1,850,000 |
129,600 |
||||||
1,850,000 |
1,860,000 |
130,500 |
||||||
1,860,000 |
1,870,000 |
131,400 |
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19%を乗じて算出した金額から436,000円を控除した金額 |
90,000,000 |
130,000,000 |
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6,326,000円を控除した金額 |
1,870,000 |
1,880,000 |
132,300 |
||||||
1,880,000 |
1,890,000 |
133,200 |
||||||
1,890,000 |
1,900,000 |
134,100 |
||||||
1,900,000 |
1,910,000 |
135,000 |
||||||
1,910,000 |
1,920,000 |
135,900 |
8,000,000 |
10,000,000 |
退職所得控除額控除後の退職手当等の金額に21%を乗じて算出した金額から596,000円を控除した金額 |
130,000,000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9,576,000円を控除した金額 |
|
1,920,000 |
1,930,000 |
136,800 |
||||||
1,930,000 |
1,940,000 |
137,700 |
||||||
1,940,000 |
1,950,000 |
138,600 |
||||||
1,950,000 |
1,960,000 |
139,500 |
||||||
1,960,000 |
1,970,000 |
140,400 |
10,000,000 |
14,000,000 |
退職所得控除額控除後の退職手当等の金額に23%を乗じて算出した金額から796,000円を控除した金額 |
|||
1,970,000 |
1,980,000 |
141,300 |
||||||
1,980,000 |
1,990,000 |
142,200 |
||||||
1,990,000 |
2,000,000 |
143,100 |
||||||
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11%を乗じて算出した金額から76,000円を控除した金額 |
14,000,000 |
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1,076,000円を控除した金額 |
第二十八条第三項第二号(給与所得控除) |
十分の一・五 |
十分の一・四 |
第二十八条第三項第三号 |
二十九万円 |
二十八万八千円 |
十分の〇・五 |
十分の〇・四 |
|
第二十八条第三項第四号 |
三十四万円 |
三十二万八千円 |
十分の〇・二五 |
十分の〇・二 |
|
第二十八条第三項第五号 |
三十六万五千円 |
三十四万八千円 |
第七十九条第一項及び第二項(障害者控除) |
九万円 |
八万七千五百円 |
十三万円 |
十二万七千五百円 |
|
第八十条第一項(老年者控除)、第八十一条第一項(寡婦控除)及び第八十二条第一項(勤労学生控除) |
九万円 |
八万七千五百円 |
第八十三条第一項(配偶者控除) |
十七万円 |
十六万七千五百円 |
第八十四条第一項(扶養控除) |
十万円 |
九万五千円 |
第八十四条第二項 |
十一万円 |
十万七千五百円 |
第八十六条第一項(基礎控除) |
十七万円 |
十六万七千五百円 |
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(昭和四十四年法律第十四号。以下「改正法」という。)附則別表第一 |
|
第百九十条第二号(年末調整) |
別表第七の附表 |
改正法附則別表第五の附表 |
別表第七 |
改正法附則別表第五 |
|
第二百一条第一項(退職所得に係る源泉徴収税額) |
別表第八 |
改正法附則別表第六 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
2,000円未満 |
0 |
0 |
51,000 |
52,000 |
4,900 |
9.8 |
137,000 |
139,000 |
13,500 |
9.8 |
|
2,000 |
3,000 |
100 |
9.8 |
52,000 |
53,000 |
5,000 |
9.8 |
139,000 |
141,000 |
13,700 |
9.8 |
3,000 |
4,000 |
200 |
9.8 |
53,000 |
54,000 |
5,100 |
9.8 |
141,000 |
143,000 |
13,900 |
9.8 |
4,000 |
5,000 |
300 |
9.8 |
54,000 |
55,000 |
5,200 |
9.8 |
143,000 |
145,000 |
14,100 |
9.8 |
5,000 |
6,000 |
400 |
9.8 |
55,000 |
56,000 |
5,300 |
9.8 |
145,000 |
147,000 |
14,300 |
9.8 |
6,000 |
7,000 |
500 |
9.8 |
56,000 |
57,000 |
5,400 |
9.8 |
147,000 |
149,000 |
14,500 |
9.8 |
7,000 |
8,000 |
600 |
9.8 |
57,000 |
58,000 |
5,500 |
9.8 |
149,000 |
151,000 |
14,700 |
9.8 |
8,000 |
9,000 |
700 |
9.8 |
58,000 |
59,000 |
5,600 |
9.8 |
151,000 |
153,000 |
14,900 |
9.8 |
9,000 |
10,000 |
800 |
9.8 |
59,000 |
60,000 |
5,700 |
9.8 |
153,000 |
155,000 |
15,100 |
9.8 |
10,000 |
11,000 |
900 |
9.8 |
60,000 |
61,000 |
5,800 |
9.8 |
155,000 |
157,000 |
15,300 |
9.8 |
11,000 |
12,000 |
1,000 |
9.8 |
61,000 |
62,000 |
5,900 |
9.8 |
157,000 |
159,000 |
15,500 |
9.8 |
12,000 |
13,000 |
1,100 |
9.8 |
62,000 |
63,000 |
6,000 |
9.8 |
159,000 |
161,000 |
15,700 |
9.8 |
13,000 |
14,000 |
1,200 |
9.8 |
63,000 |
64,000 |
6,100 |
9.8 |
161,000 |
163,000 |
15,900 |
9.8 |
14,000 |
15,000 |
1,300 |
9.8 |
64,000 |
65,000 |
6,200 |
9.8 |
163,000 |
165,000 |
16,100 |
9.8 |
15,000 |
16,000 |
1,400 |
9.8 |
65,000 |
67,000 |
6,300 |
9.8 |
165,000 |
167,000 |
16,300 |
9.8 |
16,000 |
17,000 |
1,500 |
9.8 |
67,000 |
69,000 |
6,500 |
9.8 |
167,000 |
169,000 |
16,500 |
9.8 |
17,000 |
18,000 |
1,600 |
9.8 |
69,000 |
71,000 |
6,700 |
9.8 |
169,000 |
171,000 |
16,700 |
9.8 |
18,000 |
19,000 |
1,700 |
9.8 |
71,000 |
73,000 |
6,900 |
9.8 |
171,000 |
173,000 |
16,900 |
9.8 |
19,000 |
20,000 |
1,800 |
9.8 |
73,000 |
75,000 |
7,100 |
9.8 |
173,000 |
175,000 |
17,100 |
9.8 |
20,000 |
21,000 |
1,900 |
9.8 |
75,000 |
77,000 |
7,300 |
9.8 |
175,000 |
177,000 |
17,300 |
9.8 |
21,000 |
22,000 |
2,000 |
9.8 |
77,000 |
79,000 |
7,500 |
9.8 |
177,000 |
179,000 |
17,500 |
9.8 |
22,000 |
23,000 |
2,100 |
9.8 |
79,000 |
81,000 |
7,700 |
9.8 |
179,000 |
181,000 |
17,700 |
9.8 |
23,000 |
24,000 |
2,200 |
9.8 |
81,000 |
83,000 |
7,900 |
9.8 |
181,000 |
183,000 |
17,900 |
9.8 |
24,000 |
25,000 |
2,300 |
9.8 |
83,000 |
85,000 |
8,100 |
9.8 |
183,000 |
185,000 |
18,100 |
9.8 |
25,000 |
26,000 |
2,400 |
9.8 |
85,000 |
87,000 |
8,300 |
9.8 |
185,000 |
187,000 |
18,300 |
9.8 |
26,000 |
27,000 |
2,500 |
9.8 |
87,000 |
89,000 |
8,500 |
9.8 |
187,000 |
189,000 |
18,500 |
9.8 |
27,000 |
28,000 |
2,600 |
9.8 |
89,000 |
91,000 |
8,700 |
9.8 |
189,000 |
191,000 |
18,700 |
9.8 |
28,000 |
29,000 |
2,700 |
9.8 |
91,000 |
93,000 |
8,900 |
9.8 |
191,000 |
193,000 |
18,900 |
9.8 |
29,000 |
30,000 |
2,800 |
9.8 |
93,000 |
95,000 |
9,100 |
9.8 |
193,000 |
195,000 |
19,100 |
9.8 |
30,000 |
31,000 |
2,900 |
9.8 |
95,000 |
97,000 |
9,300 |
9.8 |
195,000 |
198,000 |
19,300 |
9.8 |
31,000 |
32,000 |
3,000 |
9.8 |
97,000 |
99,000 |
9,500 |
9.8 |
198,000 |
201,000 |
19,600 |
9.8 |
32,000 |
33,000 |
3,100 |
9.8 |
99,000 |
101,000 |
9,700 |
9.8 |
201,000 |
204,000 |
19,900 |
9.8 |
33,000 |
34,000 |
3,200 |
9.8 |
101,000 |
103,000 |
9,900 |
9.8 |
204,000 |
207,000 |
20,200 |
9.8 |
34,000 |
35,000 |
3,300 |
9.8 |
103,000 |
105,000 |
10,100 |
9.8 |
207,000 |
210,000 |
20,500 |
9.8 |
35,000 |
36,000 |
3,400 |
9.8 |
105,000 |
107,000 |
10,300 |
9.8 |
210,000 |
213,000 |
20,800 |
9.8 |
36,000 |
37,000 |
3,500 |
9.8 |
107,000 |
109,000 |
10,500 |
9.8 |
213,000 |
216,000 |
21,100 |
9.8 |
37,000 |
38,000 |
3,600 |
9.8 |
109,000 |
111,000 |
10,700 |
9.8 |
216,000 |
219,000 |
21,400 |
9.8 |
38,000 |
39,000 |
3,700 |
9.8 |
111,000 |
113,000 |
10,900 |
9.8 |
219,000 |
222,000 |
21,700 |
9.8 |
39,000 |
40,000 |
3,800 |
9.8 |
113,000 |
115,000 |
11,100 |
9.8 |
222,000 |
225,000 |
22,000 |
9.8 |
40,000 |
41,000 |
3,900 |
9.8 |
115,000 |
117,000 |
11,300 |
9.8 |
225,000 |
228,000 |
22,300 |
9.8 |
41,000 |
42,000 |
4,000 |
9.8 |
117,000 |
119,000 |
11,500 |
9.8 |
228,000 |
231,000 |
22,600 |
9.8 |
42,000 |
43,000 |
4,100 |
9.8 |
119,000 |
121,000 |
11,700 |
9.8 |
231,000 |
234,000 |
22,900 |
9.8 |
43,000 |
44,000 |
4,200 |
9.8 |
121,000 |
123,000 |
11,900 |
9.8 |
234,000 |
237,000 |
23,200 |
9.8 |
44,000 |
45,000 |
4,300 |
9.8 |
123,000 |
125,000 |
12,100 |
9.8 |
237,000 |
240,000 |
23,500 |
9.8 |
45,000 |
46,000 |
4,400 |
9.8 |
125,000 |
127,000 |
12,300 |
9.8 |
240,000 |
243,000 |
23,800 |
9.8 |
46,000 |
47,000 |
4,500 |
9.8 |
127,000 |
129,000 |
12,500 |
9.8 |
243,000 |
246,000 |
24,100 |
9.8 |
47,000 |
48,000 |
4,600 |
9.8 |
129,000 |
131,000 |
12,700 |
9.8 |
246,000 |
249,000 |
24,400 |
9.8 |
48,000 |
49,000 |
4,700 |
9.8 |
131,000 |
133,000 |
12,900 |
9.8 |
249,000 |
252,000 |
24,700 |
9.8 |
49,000 |
50,000 |
4,800 |
9.8 |
133,000 |
135,000 |
13,100 |
9.8 |
252,000 |
255,000 |
25,000 |
9.8 |
50,000 |
51,000 |
4,900 |
9.8 |
135,000 |
137,000 |
13,300 |
9.8 |
255,000 |
258,000 |
25,300 |
9.8 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
258,000 |
261,000 |
25,600 |
9.8 |
414,000 |
418,000 |
45,900 |
11 |
614,000 |
618,000 |
74,900 |
12 |
261,000 |
264,000 |
25,900 |
9.8 |
418,000 |
422,000 |
46,500 |
11 |
618,000 |
622,000 |
75,700 |
12 |
264,000 |
267,000 |
26,200 |
9.8 |
422,000 |
426,000 |
47,100 |
11 |
622,000 |
626,000 |
76,400 |
12 |
267,000 |
270,000 |
26,500 |
9.8 |
426,000 |
430,000 |
47,600 |
11 |
626,000 |
630,000 |
77,200 |
12 |
270,000 |
273,000 |
26,800 |
9.8 |
430,000 |
434,000 |
48,200 |
11 |
630,000 |
634,000 |
77,900 |
12 |
273,000 |
276,000 |
27,100 |
9.8 |
434,000 |
438,000 |
48,800 |
11 |
634,000 |
638,000 |
78,600 |
12 |
276,000 |
279,000 |
27,400 |
9.8 |
438,000 |
442,000 |
49,300 |
11 |
638,000 |
642,000 |
79,400 |
12 |
279,000 |
282,000 |
27,700 |
9.8 |
442,000 |
446,000 |
49,900 |
11 |
642,000 |
646,000 |
80,100 |
12 |
282,000 |
285,000 |
28,000 |
9.8 |
446,000 |
450,000 |
50,500 |
11 |
646,000 |
650,000 |
80,900 |
12 |
285,000 |
288,000 |
28,300 |
9.8 |
450,000 |
454,000 |
51,100 |
11 |
650,000 |
655,000 |
81,600 |
12 |
288,000 |
291,000 |
28,600 |
9.8 |
454,000 |
458,000 |
51,600 |
11 |
655,000 |
660,000 |
82,500 |
12 |
291,000 |
294,000 |
28,900 |
9.8 |
458,000 |
462,000 |
52,200 |
11 |
660,000 |
665,000 |
83,500 |
12 |
294,000 |
297,000 |
29,200 |
9.8 |
462,000 |
466,000 |
52,800 |
11 |
665,000 |
670,000 |
84,400 |
12 |
297,000 |
300,000 |
29,500 |
9.8 |
466,000 |
470,000 |
53,300 |
11 |
670,000 |
675,000 |
85,300 |
12 |
300,000 |
303,000 |
29,800 |
9.8 |
470,000 |
474,000 |
53,900 |
11 |
675,000 |
680,000 |
86,200 |
12 |
303,000 |
306,000 |
30,200 |
9.8 |
474,000 |
478,000 |
54,500 |
11 |
680,000 |
685,000 |
87,200 |
12 |
306,000 |
309,000 |
30,600 |
10 |
478,000 |
482,000 |
55,000 |
11 |
685,000 |
690,000 |
88,100 |
12 |
309,000 |
312,000 |
31,000 |
10 |
482,000 |
486,000 |
55,600 |
11 |
690,000 |
695,000 |
89,000 |
12 |
312,000 |
315,000 |
31,500 |
10 |
486,000 |
490,000 |
56,200 |
11 |
695,000 |
700,000 |
89,900 |
12 |
315,000 |
318,000 |
31,900 |
10 |
490,000 |
494,000 |
56,700 |
11 |
700,000 |
705,000 |
90,900 |
12 |
318,000 |
321,000 |
32,300 |
10 |
494,000 |
498,000 |
57,300 |
11 |
705,000 |
710,000 |
91,800 |
13 |
321,000 |
324,000 |
32,700 |
10 |
498,000 |
502,000 |
57,900 |
11 |
710,000 |
715,000 |
92,700 |
13 |
324,000 |
327,000 |
33,200 |
10 |
502,000 |
506,000 |
58,400 |
11 |
715,000 |
720,000 |
93,600 |
13 |
327,000 |
330,000 |
33,600 |
10 |
506,000 |
510,000 |
59,000 |
11 |
720,000 |
725,000 |
94,600 |
13 |
330,000 |
333,000 |
34,000 |
10 |
510,000 |
514,000 |
59,600 |
11 |
725,000 |
730,000 |
95,500 |
13 |
333,000 |
336,000 |
34,400 |
10 |
514,000 |
518,000 |
60,100 |
11 |
730,000 |
735,000 |
96,400 |
13 |
336,000 |
339,000 |
34,900 |
10 |
518,000 |
522,000 |
60,700 |
11 |
735,000 |
740,000 |
97,300 |
13 |
339,000 |
342,000 |
35,300 |
10 |
522,000 |
526,000 |
61,300 |
11 |
740,000 |
745,000 |
98,300 |
13 |
342,000 |
345,000 |
35,700 |
10 |
526,000 |
530,000 |
61,800 |
11 |
745,000 |
750,000 |
99,200 |
13 |
345,000 |
348,000 |
36,100 |
10 |
530,000 |
534,000 |
62,400 |
11 |
750,000 |
755,000 |
100,100 |
13 |
348,000 |
351,000 |
36,600 |
10 |
534,000 |
538,000 |
63,000 |
11 |
755,000 |
760,000 |
101,000 |
13 |
351,000 |
354,000 |
37,000 |
10 |
538,000 |
542,000 |
63,500 |
11 |
760,000 |
765,000 |
102,000 |
13 |
354,000 |
357,000 |
37,400 |
10 |
542,000 |
546,000 |
64,100 |
11 |
765,000 |
770,000 |
102,900 |
13 |
357,000 |
360,000 |
37,800 |
10 |
546,000 |
550,000 |
64,700 |
11 |
770,000 |
775,000 |
103,800 |
13 |
360,000 |
363,000 |
38,300 |
10 |
550,000 |
554,000 |
65,300 |
11 |
775,000 |
780,000 |
104,700 |
13 |
363,000 |
366,000 |
38,700 |
10 |
554,000 |
558,000 |
65,800 |
11 |
780,000 |
785,000 |
105,700 |
13 |
366,000 |
369,000 |
39,100 |
10 |
558,000 |
562,000 |
66,400 |
11 |
785,000 |
790,000 |
106,600 |
13 |
369,000 |
372,000 |
39,500 |
10 |
562,000 |
566,000 |
67,000 |
11 |
790,000 |
795,000 |
107,500 |
13 |
372,000 |
375,000 |
40,000 |
10 |
566,000 |
570,000 |
67,500 |
11 |
795,000 |
800,000 |
108,400 |
13 |
375,000 |
378,000 |
40,400 |
10 |
570,000 |
574,000 |
68,100 |
11 |
800,000 |
805,000 |
109,400 |
13 |
378,000 |
381,000 |
40,800 |
10 |
574,000 |
578,000 |
68,700 |
11 |
805,000 |
810,000 |
110,300 |
13 |
381,000 |
384,000 |
41,300 |
10 |
578,000 |
582,000 |
69,200 |
11 |
810,000 |
815,000 |
111,200 |
13 |
384,000 |
387,000 |
41,700 |
10 |
582,000 |
586,000 |
69,800 |
11 |
815,000 |
820,000 |
112,100 |
13 |
387,000 |
390,000 |
42,100 |
10 |
586,000 |
590,000 |
70,400 |
12 |
820,000 |
825,000 |
113,100 |
13 |
390,000 |
394,000 |
42,500 |
10 |
590,000 |
594,000 |
70,900 |
12 |
825,000 |
830,000 |
114,000 |
13 |
394,000 |
398,000 |
43,100 |
10 |
594,000 |
598,000 |
71,500 |
12 |
830,000 |
835,000 |
114,900 |
13 |
398,000 |
402,000 |
43,700 |
10 |
598,000 |
602,000 |
72,100 |
12 |
835,000 |
840,000 |
115,800 |
13 |
402,000 |
406,000 |
44,200 |
10 |
602,000 |
606,000 |
72,700 |
12 |
840,000 |
845,000 |
116,800 |
13 |
406,000 |
410,000 |
44,800 |
11 |
606,000 |
610,000 |
73,500 |
12 |
845,000 |
850,000 |
117,700 |
13 |
410,000 |
414,000 |
45,400 |
11 |
610,000 |
614,000 |
74,200 |
12 |
850,000 |
855,000 |
118,600 |
13 |
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 |
119,500 |
13 |
2,000,000 |
2,200,000 |
(イ)の金額に30%を乗じて算出した金額から205,100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1,541,500円を控除した金額 |
||
860,000 |
865,000 |
120,500 |
14 |
||||||||
865,000 |
870,000 |
121,400 |
14 |
||||||||
870,000 |
875,000 |
122,300 |
14 |
||||||||
875,000 |
880,000 |
123,200 |
14 |
||||||||
880,000 |
885,000 |
124,200 |
14 |
2,200,000 |
2,500,000 |
(イ)の金額に31.2%を乗じて算出した金額から231,500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2,541,500円を控除した金額 |
||
885,000 |
890,000 |
125,100 |
14 |
||||||||
890,000 |
895,000 |
126,000 |
14 |
||||||||
895,000 |
900,000 |
126,900 |
14 |
||||||||
900,000 |
905,000 |
127,900 |
14 |
||||||||
905,000 |
910,000 |
128,800 |
14 |
2,500,000 |
3,000,000 |
(イ)の金額に34.2%を乗じて算出した金額から306,500円を控除した金額 |
30,000,000 |
45,000,000 |
(イ)の金額に65%を乗じて算出した金額から4,041,500円を控除した金額 |
||
910,000 |
915,000 |
129,700 |
14 |
||||||||
915,000 |
920,000 |
130,600 |
14 |
||||||||
920,000 |
925,000 |
131,600 |
14 |
||||||||
925,000 |
930,000 |
132,500 |
14 |
||||||||
930,000 |
935,000 |
133,400 |
14 |
3,000,000 |
4,000,000 |
(イ)の金額に38.5%を乗じて算出した金額から435,500円を控除した金額 |
45,000,000 |
60,000,000 |
(イ)の金額に70%を乗じて算出した金額から6,291,500円を控除した金額 |
||
935,000 |
940,000 |
134,300 |
14 |
||||||||
940,000 |
945,000 |
135,300 |
14 |
||||||||
945,000 |
950,000 |
136,200 |
14 |
||||||||
950,000 |
955,000 |
137,100 |
14 |
||||||||
955,000 |
960,000 |
138,000 |
14 |
4,000,000 |
5,000,000 |
(イ)の金額に42.7%を乗じて算出した金額から603,500円を控除した金額 |
60,000,000 |
65,000,000 |
(イ)の金額に71.2%を乗じて算出した金額から7,011,500円を控除した金額 |
||
960,000 |
965,000 |
139,000 |
14 |
||||||||
965,000 |
970,000 |
139,900 |
14 |
||||||||
970,000 |
975,000 |
140,800 |
14 |
||||||||
975,000 |
980,000 |
141,700 |
14 |
||||||||
980,000 |
985,000 |
142,700 |
14 |
5,000,000 |
6,000,000 |
(イ)の金額に45.7%を乗じて算出した金額から753,500円を控除した金額 |
65,000,000円以上 |
(イ)の金額に75%を乗じて算出した金額から9,481,500円を控除した金額 |
|||
985,000 |
990,000 |
143,600 |
14 |
||||||||
990,000 |
995,000 |
144,500 |
14 |
||||||||
995,000 |
1,000,000 |
145,400 |
14 |
||||||||
1,000,000 |
1,500,000 |
(イ)の金額に22.7%を乗じて算出した金額から80,600円を控除した金額 |
6,000,000 |
7,000,000 |
(イ)の金額に47%を乗じて算出した金額から831,500円を控除した金額 |
||||||
1,500,000 |
2,000,000 |
(イ)の金額に27%を乗じて算出した金額から145,100円を控除した金額 |
7,000,000 |
10,000,000 |
(イ)の金額に50%を乗じて算出した金額から1,041,500円を控除した金額 |
||||||
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
2,000円未満 |
0 |
51,000 |
52,000 |
4,900 |
137,000 |
139,000 |
13,400 |
|
2,000 |
3,000 |
100 |
52,000 |
53,000 |
5,000 |
139,000 |
141,000 |
13,600 |
3,000 |
4,000 |
200 |
53,000 |
54,000 |
5,100 |
141,000 |
143,000 |
13,800 |
4,000 |
5,000 |
300 |
54,000 |
55,000 |
5,200 |
143,000 |
145,000 |
14,000 |
5,000 |
6,000 |
400 |
55,000 |
56,000 |
5,300 |
145,000 |
147,000 |
14,200 |
6,000 |
7,000 |
500 |
56,000 |
57,000 |
5,400 |
147,000 |
149,000 |
14,400 |
7,000 |
8,000 |
600 |
57,000 |
58,000 |
5,500 |
149,000 |
151,000 |
14,600 |
8,000 |
9,000 |
700 |
58,000 |
59,000 |
5,600 |
151,000 |
153,000 |
14,700 |
9,000 |
10,000 |
800 |
59,000 |
60,000 |
5,700 |
153,000 |
155,000 |
14,900 |
10,000 |
11,000 |
900 |
60,000 |
61,000 |
5,800 |
155,000 |
157,000 |
15,100 |
11,000 |
12,000 |
1,000 |
61,000 |
62,000 |
5,900 |
157,000 |
159,000 |
15,300 |
12,000 |
13,000 |
1,100 |
62,000 |
63,000 |
6,000 |
159,000 |
161,000 |
15,500 |
13,000 |
14,000 |
1,200 |
63,000 |
64,000 |
6,100 |
161,000 |
163,000 |
15,700 |
14,000 |
15,000 |
1,300 |
64,000 |
65,000 |
6,200 |
163,000 |
165,000 |
15,900 |
15,000 |
16,000 |
1,400 |
65,000 |
67,000 |
6,300 |
165,000 |
167,000 |
16,100 |
、16,000 |
17,000 |
1,500 |
67,000 |
69,000 |
6,500 |
167,000 |
169,000 |
16,300 |
17,000 |
18,000 |
1,600 |
69,000 |
71,000 |
6,700 |
169,000 |
171,000 |
16,500 |
18,000 |
19,000 |
1,700 |
71,000 |
73,000 |
6,900 |
171,000 |
173,000 |
16,700 |
19,000 |
20,000 |
1,800 |
73,000 |
75,000 |
7,100 |
173,000 |
175,000 |
16,900 |
20,000 |
21,000 |
1,900 |
75,000 |
77,000 |
7,300 |
175,000 |
177,000 |
17,100 |
21,000 |
22,000 |
2,000 |
77,000 |
79,000 |
7,500 |
177,000 |
179,000 |
17,300 |
22,000 |
23,000 |
2,100 |
79,000 |
81,000 |
7,700 |
179,000 |
181,000 |
17,500 |
23,000 |
24,000 |
2,200 |
81,000 |
83,000 |
7,900 |
181,000 |
183,000 |
17,700 |
24,000 |
25,000 |
2,300 |
83,000 |
85,000 |
8,100 |
183,000 |
185,000 |
17,900 |
25,000 |
26,000 |
2,400 |
85,000 |
87,000 |
8,300 |
185,000 |
187,000 |
18,100 |
26,000 |
27,000 |
2,500 |
87,000 |
89,000 |
8,500 |
187,000 |
189,000 |
18,300 |
27,000 |
28,000 |
2,600 |
89,000 |
91,000 |
8,700 |
189,000 |
191,000 |
18,500 |
28,000 |
29,000 |
2,700 |
91,000 |
93,000 |
8,900 |
191,000 |
193,000 |
18,700 |
29,000 |
30,000 |
2,800 |
93,000 |
95,000 |
9,100 |
193,000 |
195,000 |
18,900 |
30,000 |
31,000 |
2,900 |
95,000 |
97,000 |
9,300 |
195,000 |
198,000 |
19,100 |
31,000 |
32,000 |
3,000 |
97,000 |
99,000 |
9,500 |
198,000 |
201,000 |
19,400 |
32,000 |
33,000 |
3,100 |
99,000 |
101,000 |
9,700 |
201,000 |
204,000 |
19,600 |
33,000 |
34,000 |
3,200 |
101,000 |
103,000 |
9,800 |
204,000 |
207,000 |
19,900 |
34,000 |
35,000 |
3,300 |
103,000 |
105,000 |
10,000 |
207,000 |
210,000 |
20,200 |
35,000 |
36,000 |
3,400 |
105,000 |
107,000 |
10,200 |
210,000 |
213,000 |
20,500 |
36,000 |
37,000 |
3,500 |
107,000 |
109,000 |
10,400 |
213,000 |
216,000 |
20,800 |
37,000 |
38,000 |
3,600 |
109,000 |
111,000 |
10,600 |
216,000 |
219,000 |
21,100 |
38,000 |
39,000 |
3,700 |
111,000 |
113,000 |
10,800 |
219,000 |
222,000 |
21,400 |
39,000 |
40,000 |
3,800 |
113,000 |
115,000 |
11,000 |
222,000 |
225,000 |
21,700 |
40,000 |
41,000 |
3,900 |
115,000 |
117,000 |
11,200 |
225,000 |
228,000 |
22,000 |
41,000 |
42,000 |
4,000 |
117,000 |
119,000 |
11,400 |
228,000 |
231,000 |
22,300 |
42,000 |
43,000 |
4,100 |
119,000 |
121,000 |
11,600 |
231,000 |
234,000 |
22,600 |
43,000 |
44,000 |
4,200 |
121,000 |
123,000 |
11,800 |
234,000 |
237,000 |
22,900 |
44,000 |
45,000 |
4,300 |
123,000 |
125,000 |
12,000 |
237,000 |
240,000 |
23,200 |
45,000 |
46,000 |
4,400 |
125,000 |
127,000 |
12,200 |
240,000 |
243,000 |
23,500 |
46,000 |
47,000 |
4,500 |
127,000 |
129,000 |
12,400 |
243,000 |
246,000 |
23,800 |
47,000 |
48,000 |
4,600 |
129,000 |
131,000 |
12,600 |
246,000 |
249,000 |
24,100 |
48,000 |
49,000 |
4,700 |
131,000 |
133,000 |
12,800 |
249,000 |
252,000 |
24,400 |
49,000 |
50,000 |
4,800 |
133,000 |
135,000 |
13,000 |
252,000 |
255,000 |
24,600 |
50,000 |
51,000 |
4,900 |
135,000 |
137,000 |
13,200 |
255,000 |
258,000 |
24,900 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
258,000 |
261,000 |
25,200 |
414,000 |
418,000 |
40,500 |
614,000 |
618,000 |
60,400 |
261,000 |
264,000 |
25,500 |
418,000 |
422,000 |
40,900 |
618,000 |
622,000 |
60,800 |
264,000 |
267,000 |
25,800 |
422,000 |
426,000 |
41,300 |
622,000 |
626,000 |
61,200 |
267,000 |
270,000 |
26,100 |
426,000 |
430,000 |
41,700 |
626,000 |
630,000 |
61,600 |
270,000 |
273,000 |
26,400 |
430,000 |
434,000 |
42,100 |
630,000 |
634,000 |
62,000 |
273,000 |
276,000 |
26,700 |
434,000 |
438,000 |
42,500 |
634,000 |
638,000 |
62,400 |
276,000 |
279,000 |
27,000 |
438,000 |
442,000 |
42,900 |
638,000 |
642,000 |
62,800 |
279,000 |
282,000 |
27,300 |
442,000 |
446,000 |
43,300 |
642,000 |
646,000 |
63,200 |
282,000 |
285,000 |
27,600 |
446,000 |
450,000 |
43,700 |
646,000 |
650,000 |
63,600 |
285,000 |
288,000 |
27,900 |
450,000 |
454,000 |
44,100 |
650,000 |
655,000 |
64,000 |
288,000 |
291,000 |
28,200 |
454,000 |
458,000 |
44,400 |
655,000 |
660,000 |
64,500 |
291,000 |
294,000 |
28,500 |
458,000 |
462,000 |
44,800 |
660,000 |
665,000 |
65,000 |
294,000 |
297,000 |
28,800 |
462,000 |
466,000 |
45,200 |
665,000 |
670,000 |
65,500 |
297,000 |
300,000 |
29,100 |
466,000 |
470,000 |
45,600 |
670,000 |
675,000 |
66,000 |
300,000 |
303,000 |
29,400 |
470,000 |
474,000 |
46,000 |
675,000 |
680,000 |
66,500 |
303,000 |
306,000 |
29,600 |
474,000 |
478,000 |
46,400 |
680,000 |
685,000 |
67,000 |
306,000 |
309,000 |
29,900 |
478,000 |
482,000 |
46,800 |
685,000 |
690,000 |
67,500 |
309,000 |
312,000 |
30,200 |
482,000 |
486,000 |
47,200 |
690,000 |
695,000 |
68,000 |
312,000 |
315,000 |
30,500 |
486,000 |
490,000 |
47,600 |
695,000 |
700,000 |
68,500 |
315,000 |
318,000 |
30,800 |
490,000 |
494,000 |
48,000 |
700,000 |
705,000 |
69,000 |
318,000 |
321,000 |
31,100 |
494,000 |
498,000 |
48,400 |
705,000 |
710,000 |
69,500 |
321,000 |
324,000 |
31,400 |
498,000 |
502,000 |
48,800 |
710,000 |
715,000 |
70,000 |
324,000 |
327,000 |
31,700 |
502,000 |
506,000 |
49,200 |
715,000 |
720,000 |
70,500 |
327,000 |
330,000 |
32,000 |
506,000 |
510,000 |
49,600 |
720,000 |
725,000 |
71,000 |
330,000 |
333,000 |
32,300 |
510,000 |
514,000 |
50,000 |
725,000 |
730,000 |
71,500 |
333,000 |
336,000 |
32,600 |
514,000 |
518,000 |
50,400 |
730,000 |
735,000 |
72,000 |
336,000 |
339,000 |
32,900 |
518,000 |
522,000 |
50,800 |
735,000 |
740,000 |
72,500 |
339,000 |
342,000 |
33,200 |
522,000 |
526,000 |
51,200 |
740,000 |
745,000 |
73,000 |
342,000 |
345,000 |
33,500 |
526,000 |
530,000 |
51,600 |
745,000 |
750,000 |
73,500 |
345,000 |
348,000 |
33,800 |
530,000 |
534,000 |
52,000 |
750,000 |
755,000 |
74,000 |
348,000 |
351,000 |
34,100 |
534,000 |
538,000 |
52,400 |
755,000 |
760,000 |
74,500 |
351,000 |
354,000 |
34,300 |
538,000 |
542,000 |
52,800 |
760,000 |
765,000 |
75,000 |
354,000 |
357,000 |
34,600 |
542,000 |
546,000 |
53,200 |
765,000 |
770,000 |
75,500 |
357,000 |
360,000 |
34,900 |
546,000 |
550,000 |
53,600 |
770,000 |
775,000 |
76,000 |
360,000 |
363,000 |
35,200 |
550,000 |
554,000 |
54,000 |
775,000 |
780,000 |
76,500 |
363,000 |
366,000 |
35,500 |
554,000 |
558,000 |
54,400 |
780,000 |
785,000 |
77,000 |
366,000 |
369,000 |
35,800 |
558,000 |
562,000 |
54,800 |
785,000 |
790,000 |
77,500 |
369,000 |
372,000 |
36,100 |
562,000 |
566,000 |
55,200 |
790,000 |
795,000 |
78,000 |
372,000 |
375,000 |
36,400 |
566,000 |
570,000 |
55,600 |
795,000 |
800,000 |
78,500 |
375,000 |
378,000 |
36,700 |
570,000 |
574,000 |
56,000 |
800,000 |
805,000 |
79,000 |
378,000 |
381,000 |
37,000 |
574,000 |
578,000 |
56,400 |
805,000 |
810,000 |
79,500 |
381,000 |
384,000 |
37,300 |
578,000 |
582,000 |
56,800 |
810,000 |
815,000 |
80,000 |
384,000 |
387,000 |
37,600 |
582,000 |
586,000 |
57,200 |
815,000 |
820,000 |
80,500 |
387,000 |
390,000 |
37,900 |
586,000 |
590,000 |
57,600 |
820,000 |
825,000 |
81,000 |
390,000 |
394,000 |
38,200 |
590,000 |
594,000 |
58,000 |
825,000 |
830,000 |
81,500 |
394,000 |
398,000 |
38,600 |
594,000 |
598,000 |
58,400 |
830,000 |
835,000 |
82,000 |
398,000 |
402,000 |
39,000 |
598,000 |
602,000 |
58,800 |
835,000 |
840,000 |
82,500 |
402,000 |
406,000 |
39,300 |
602,000 |
606,000 |
59,200 |
840,000 |
845,000 |
83,000 |
406,000 |
410,000 |
39,700 |
606,000 |
610,000 |
59,600 |
845,000 |
850,000 |
83,500 |
410,000 |
414,000 |
40,100 |
610,000 |
614,000 |
60,000 |
850,000 |
855,000 |
84,000 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
855,000 |
860,000 |
84,500 |
5,000,000 |
7,500,000 |
課税山林所得金額に22.7%を乗じて算出した金額から403,000円を控除した金額 |
35,000,000 |
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5,207,500円を控除した金額 |
860,000 |
865,000 |
85,000 |
||||||
865,000 |
870,000 |
85,500 |
||||||
870,000 |
875,000 |
86,000 |
||||||
875,000 |
880,000 |
86,500 |
||||||
880,000 |
885,000 |
87,000 |
7,500,000 |
10,000,000 |
課税山林所得金額に27%を乗じて算出した金額から725,000円を控除した金額 |
50,000,000 |
100,000,000 |
課税山林所得金額に55%を乗じて算出した金額から7,707,500円を控除した金額 |
885,000 |
890,000 |
87,500 |
||||||
890,000 |
895,000 |
88,000 |
||||||
895,000 |
900,000 |
88,500 |
||||||
900,000 |
905,000 |
89,000 |
||||||
905,000 |
910,000 |
89,500 |
10,000,000 |
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1,025,500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12,707,500円を控除した金額 |
910,000 |
915,000 |
90,000 |
||||||
915,000 |
920,000 |
90,500 |
||||||
920,000 |
925,000 |
91,000 |
||||||
925,000 |
930,000 |
91,500 |
||||||
930,000 |
935,000 |
92,000 |
11,000,000 |
12,500,000 |
課税山林所得金額に31.2%を乗じて算出した金額から1,157,500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20,207,500円を控除した金額 |
935,000 |
940,000 |
92,500 |
||||||
940,000 |
945,000 |
93,000 |
||||||
945,000 |
950,000 |
93,500 |
||||||
950,000 |
955,000 |
94,000 |
||||||
955,000 |
960,000 |
94,500 |
12,500,000 |
15,000,000 |
課税山林所得金額に34.2%を乗じて算出した金額から1,532,500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31,457,500円を控除した金額 |
960,000 |
965,000 |
95,000 |
||||||
965,000 |
970,000 |
95,500 |
||||||
970,000 |
975,000 |
96,000 |
||||||
975,000 |
980,000 |
96,500 |
||||||
980,000 |
985,000 |
97,000 |
15,000,000 |
20,000,000 |
課税山林所得金額に38.5%を乗じて算出した金額から2,177,500円を控除した金額 |
300,000,000 |
325,000,000 |
課税山林所得金額に71.2%を乗じて算出した金額から35,057,500円を控除した金額 |
985,000 |
990,000 |
97,500 |
||||||
990,000 |
995,000 |
98,000 |
||||||
995,000 |
1,000,000 |
98,500 |
||||||
1,000,000 |
1,500,000 |
課税山林所得金額に10%を乗じて算出した金額から1,000円を控除した金額 |
20,000,000 |
25,000,000 |
課税山林所得金額に42.7%を乗じて算出した金額から3,017,500円を控除した金額 |
325,000,000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47,407,500円を控除した金額 |
|
1,500,000 |
3,000,000 |
課税山林所得金額に14.2%を乗じて算出した金額から64,000円を控除した金額 |
25,000,000 |
30,000,000 |
課税山林所得金額に45.7%を乗じて算出した金額から3,767,500円を控除した金額 |
|||
3,000,000 |
5,000,000 |
課税山林所得金額に18.5%を乗じて算出した金額から193,000円を控除した金額 |
30,000,000 |
35,000,000 |
課税山林所得金額に47%を乗じて算出した金額から4,157,500円を控除した金額 |
|||
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 |
231千円未満 |
231千円未満 |
243千円未満 |
258千円未満 |
276千円未満 |
294千円未満 |
312千円未満 |
330千円未満 |
348千円未満 |
|||||||||
55 |
348 |
460 |
||||||||||||||||
60 |
330 |
460 |
460 |
520 |
||||||||||||||
65 |
312 |
470 |
460 |
530 |
520 |
600 |
||||||||||||
70 |
294 |
470 |
470 |
560 |
530 |
790 |
600 |
880 |
||||||||||
75 |
276 |
480 |
470 |
750 |
560 |
880 |
790 |
1,210 |
880 |
1,350 |
||||||||
80 |
258 |
670 |
480 |
1,090 |
750 |
1,630 |
880 |
1,940 |
1,210 |
2,170 |
1,350 |
2,580 |
||||||
85 |
243 |
2,100 |
670 |
2,700 |
1,090 |
2,920 |
1,630 |
3,310 |
1,940 |
3,580 |
2,170 |
3,840 |
2,580 |
4,400 |
||||
90 |
231 |
5,390 |
231 |
5,550 |
2,100 |
5,820 |
2,700 |
7,400 |
2,920 |
7,750 |
3,310 |
8,100 |
3,580 |
8,450 |
3,840 |
8,800 |
4,400 |
9,150 |
95 |
5,390 |
23,520 |
5,550 |
24,520 |
5,820 |
26,270 |
7,400 |
28,020 |
7,750 |
30,350 |
8,100 |
32,100 |
8,450 |
33,850 |
8,800 |
35,600 |
9,150 |
37,350 |
99 |
23,520 |
65,000 |
24,520 |
65,000 |
26,270 |
65,000 |
28,020 |
65,000 |
30,350 |
65,000 |
32,100 |
65,000 |
33,850 |
65,000 |
35,600 |
65,000 |
37,350 |
65,000 |
昭和44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44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 |
207千円未満 |
207千円未満 |
213千円未満 |
213千円未満 |
225千円未満 |
225千円未満 |
230千円未満 |
240千円未満 |
240千円未満 |
|||||||||
85 |
240 |
450 |
240 |
500 |
||||||||||||||
90 |
225 |
520 |
225 |
1,140 |
230 |
1,390 |
450 |
2,120 |
500 |
2,550 |
||||||||
95 |
213 |
10,080 |
213 |
10,580 |
520 |
11,080 |
1,140 |
11,580 |
1,390 |
12,080 |
2,120 |
12,580 |
2,550 |
13,080 |
||||
99 |
207 |
65,000 |
207 |
65,000 |
10,080 |
65,000 |
10,580 |
65,000 |
11,080 |
65,000 |
11,580 |
65,000 |
12,080 |
65,000 |
12,580 |
65,000 |
13,080 |
65,000 |
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 |
4,900 |
137,000 |
139,000 |
13,500 |
|
2,000 |
3,000 |
100 |
52,000 |
53,000 |
5,000 |
139,000 |
141,000 |
13,700 |
3,000 |
4,000 |
200 |
53,000 |
54,000 |
5,100 |
141,000 |
143,000 |
13,900 |
4,000 |
5,000 |
300 |
54,000 |
55,000 |
5,200 |
143,000 |
145,000 |
14,100 |
5,000 |
6,000 |
400 |
55,000 |
56,000 |
5,300 |
145,000 |
147,000 |
14,300 |
6,000 |
7,000 |
500 |
56,000 |
57,000 |
5,400 |
147,000 |
149,000 |
14,500 |
7,000 |
8,000 |
600 |
57,000 |
58,000 |
5,500 |
149,000 |
151,000 |
14,700 |
8,000 |
9,000 |
700 |
58,000 |
59,000 |
5,600 |
151,000 |
153,000 |
14,900 |
9,000 |
10,000 |
800 |
59,000 |
60,000 |
5,700 |
153,000 |
155,000 |
15,100 |
10,000 |
11,000 |
900 |
60,000 |
61,000 |
5,800 |
155,000 |
157,000 |
15,300 |
11,000 |
12,000 |
1,000 |
61,000 |
62,000 |
5,900 |
157,000 |
159,000 |
15,500 |
12,000 |
13,000 |
1,100 |
62,000 |
63,000 |
6,000 |
159,000 |
161,000 |
15,700 |
13,000 |
14,000 |
1,200 |
63,000 |
64,000 |
6,100 |
161,000 |
163,000 |
15,900 |
14,000 |
15,000 |
1,300 |
64,000 |
65,000 |
6,200 |
163,000 |
165,000 |
16,100 |
15,000 |
16,000 |
1,400 |
65,000 |
67,000 |
6,300 |
165,000 |
167,000 |
16,300 |
16,000 |
17,000 |
1,500 |
67,000 |
69,000 |
6,500 |
167,000 |
169,000 |
16,500 |
17,000 |
18,000 |
1,600 |
69,000 |
71,000 |
6,700 |
169,000 |
171,000 |
16,700 |
18,000 |
19,000 |
1,700 |
71,000 |
73,000 |
6,900 |
171,000 |
173,000 |
16,900 |
19,000 |
20,000 |
1,800 |
73,000 |
75,000 |
7,100 |
173,000 |
175,000 |
17,100 |
20,000 |
21,000 |
1,900 |
75,000 |
77,000 |
7,300 |
175,000 |
177,000 |
17,300 |
21,000 |
22,000 |
2,000 |
77,000 |
79,000 |
7,500 |
177,000 |
179,000 |
17,500 |
22,000 |
23,000 |
2,100 |
79,000 |
81,000 |
7,700 |
179,000 |
181,000 |
17,700 |
23,000 |
24,000 |
2,200 |
81,000 |
83,000 |
7,900 |
181,000 |
183,000 |
17,900 |
24,000 |
25,000 |
2,300 |
83,000 |
85,000 |
8,100 |
183,000 |
185,000 |
18,100 |
25,000 |
26,000 |
2,400 |
85,000 |
87,000 |
8,300 |
185,000 |
187,000 |
18,300 |
26,000 |
27,000 |
2,500 |
87,000 |
89,000 |
8,500 |
187,000 |
189,000 |
18,500 |
27,000 |
28,000 |
2,600 |
89,000 |
91,000 |
8,700 |
189,000 |
191,000 |
18,700 |
28,000 |
29,000 |
2,700 |
91,000 |
93,000 |
8,900 |
191,000 |
193,000 |
18,900 |
29,000 |
30,000 |
2,800 |
93,000 |
95,000 |
9,100 |
193,000 |
195,000 |
19,100 |
30,000 |
31,000 |
2,900 |
95,000 |
97,000 |
9,300 |
195,000 |
198,000 |
19,300 |
31,000 |
32,000 |
3,000 |
97,000 |
99,000 |
9,500 |
198,000 |
201,000 |
19,600 |
32,000 |
33,000 |
3,100 |
99,000 |
101,000 |
9,700 |
201,000 |
204,000 |
19,900 |
33,000 |
34,000 |
3,200 |
101,000 |
103,000 |
9,900 |
204,000 |
207,000 |
20,200 |
34,000 |
35,000 |
3,300 |
103,000 |
105,000 |
10,100 |
207,000 |
210,000 |
20,500 |
35,000 |
36,000 |
3,400 |
105,000 |
107,000 |
10,300 |
210,000 |
213,000 |
20,800 |
36,000 |
37,000 |
3,500 |
107,000 |
109,000 |
10,500 |
213,000 |
216,000 |
21,100 |
37,000 |
38,000 |
3,600 |
109,000 |
111,000 |
10,700 |
216,000 |
219,000 |
21,400 |
38,000 |
39,000 |
3,700 |
111,000 |
113,000 |
10,900 |
219,000 |
222,000 |
21,700 |
39,000 |
40,000 |
3,800 |
113,000 |
115,000 |
11,100 |
222,000 |
225,000 |
22,000 |
40,000 |
41,000 |
3,900 |
115,000 |
117,000 |
11,300 |
225,000 |
228,000 |
22,300 |
41,000 |
42,000 |
4,000 |
117,000 |
119,000 |
11,500 |
228,000 |
231,000 |
22,600 |
42,000 |
43,000 |
4,100 |
119,000 |
121,000 |
11,700 |
231,000 |
234,000 |
22,900 |
43,000 |
44,000 |
4,200 |
121,000 |
123,000 |
11,900 |
234,000 |
237,000 |
23,200 |
44,000 |
45,000 |
4,300 |
123,000 |
125,000 |
12,100 |
237,000 |
240,000 |
23,500 |
45,000 |
46,000 |
4,400 |
125,000 |
127,000 |
12,300 |
240,000 |
243,000 |
23,800 |
46,000 |
47,000 |
4,500 |
127,000 |
129,000 |
12,500 |
243,000 |
246,000 |
24,100 |
47,000 |
48,000 |
4,600 |
129,000 |
131,000 |
12,700 |
246,000 |
249,000 |
24,400 |
48,000 |
49,000 |
4,700 |
131,000 |
133,000 |
12,900 |
249,000 |
252,000 |
24,700 |
49,000 |
50,000 |
4,800 |
133,000 |
135,000 |
13,100 |
252,000 |
255,000 |
25,000 |
50,000 |
51,000 |
4,900 |
135,000 |
137,000 |
13,300 |
255,000 |
258,000 |
25,300 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
課税給与所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
258,000 |
261,000 |
25,600 |
414,000 |
418,000 |
45,900 |
614,000 |
618,000 |
74,900 |
261,000 |
264,000 |
25,900 |
418,000 |
422,000 |
46,500 |
618,000 |
622,000 |
75,700 |
264,000 |
267,000 |
26,200 |
422,000 |
426,000 |
47,100 |
622,000 |
626,000 |
76,400 |
267,000 |
270,000 |
26,500 |
426,000 |
430,000 |
47,600 |
626,000 |
630,000 |
77,200 |
270,000 |
273,000 |
26,800 |
430,000 |
434,000 |
48,200 |
630,000 |
634,000 |
77,900 |
273,000 |
276,000 |
27,100 |
434,000 |
438,000 |
48,800 |
634,000 |
638,000 |
78,600 |
276,000 |
279,000 |
27,400 |
438,000 |
442,000 |
49,300 |
638,000 |
642,000 |
79,400 |
279,000 |
282,000 |
27,700 |
442,000 |
446,000 |
49,900 |
642,000 |
646,000 |
80,100 |
282,000 |
285,000 |
28,000 |
446,000 |
450,000 |
50,500 |
646,000 |
650,000 |
80,900 |
285,000 |
288,000 |
28,300 |
450,000 |
454,000 |
51,100 |
650,000 |
655,000 |
81,600 |
288,000 |
291,000 |
28,600 |
454,000 |
458,000 |
51,600 |
655,000 |
660,000 |
82,500 |
291,000 |
294,000 |
28,900 |
458,000 |
462,000 |
52,200 |
660,000 |
665,000 |
83,500 |
294,000 |
297,000 |
29,200 |
462,000 |
466,000 |
52,800 |
665,000 |
670,000 |
84,400 |
297,000 |
300,000 |
29,500 |
466,000 |
470,000 |
53,300 |
670,000 |
675,000 |
85,300 |
300,000 |
303,000 |
29,800 |
470,000 |
474,000 |
53,900 |
675,000 |
680,000 |
86,200 |
303,000 |
306,000 |
30,200 |
474,000 |
478,000 |
54,500 |
680,000 |
685,000 |
87,200 |
306,000 |
309,000 |
30,600 |
478,000 |
482,000 |
55,000 |
685,000 |
690,000 |
88,100 |
309,000 |
312,000 |
31,000 |
482,000 |
486,000 |
55,600 |
690,000 |
695,000 |
89,000 |
312,000 |
315,000 |
31,500 |
486,000 |
490,000 |
56,200 |
695,000 |
700,000 |
89,900 |
315,000 |
318,000 |
31,900 |
490,000 |
494,000 |
56,700 |
700,000 |
705,000 |
90,900 |
318,000 |
321,000 |
32,300 |
494,000 |
498,000 |
57,300 |
705,000 |
710,000 |
91,800 |
321,000 |
324,000 |
32,700 |
498,000 |
502,000 |
57,900 |
710,000 |
715,000 |
92,700 |
324,000 |
327,000 |
33,200 |
502,000 |
506,000 |
58,400 |
715,000 |
720,000 |
93,600 |
327,000 |
330,000 |
33,600 |
506,000 |
510,000 |
59,000 |
720,000 |
725,000 |
94,600 |
330,000 |
333,000 |
34,000 |
510,000 |
514,000 |
59,600 |
725,000 |
730,000 |
95,500 |
333,000 |
336,000 |
34,400 |
514,000 |
518,000 |
60,100 |
730,000 |
735,000 |
96,400 |
336,000 |
339,000 |
34,900 |
518,000 |
522,000 |
60,700 |
735,000 |
740,000 |
97,300 |
339,000 |
342,000 |
35,300 |
522,000 |
526,000 |
61,300 |
740,000 |
745,000 |
98,300 |
342,000 |
345,000 |
35,700 |
526,000 |
530,000 |
61,800 |
745,000 |
750,000 |
99,200 |
345,000 |
348,000 |
36,100 |
530,000 |
534,000 |
62,400 |
750,000 |
755,000 |
100,100 |
348,000 |
351,000 |
36,600 |
534,000 |
538,000 |
63,000 |
755,000 |
760,000 |
101,000 |
351,000 |
354,000 |
37,000 |
538,000 |
542,000 |
63,500 |
760,000 |
765,000 |
102,000 |
354,000 |
357,000 |
37,400 |
542,000 |
546,000 |
64,100 |
765,000 |
770,000 |
102,900 |
357,000 |
360,000 |
37,800 |
546,000 |
550,000 |
64,700 |
770,000 |
775,000 |
103,800 |
360,000 |
363,000 |
38,300 |
550,000 |
554,000 |
65,300 |
775,000 |
780,000 |
104,700 |
363,000 |
366,000 |
38,700 |
554,000 |
558,000 |
65,800 |
780,000 |
785,000 |
105,700 |
366,000 |
369,000 |
39,100 |
558,000 |
562,000 |
66,400 |
785,000 |
790,000 |
106,600 |
369,000 |
372,000 |
39,500 |
562,000 |
566,000 |
67,000 |
790,000 |
795,000 |
107,500 |
372,000 |
375,000 |
40,000 |
566,000 |
570,000 |
67,500 |
795,000 |
800,000 |
108,400 |
375,000 |
378,000 |
40,400 |
570,000 |
574,000 |
68,100 |
800,000 |
805,000 |
109,400 |
378,000 |
381,000 |
40,800 |
574,000 |
578,000 |
68,700 |
805,000 |
810,000 |
110,300 |
381,000 |
384,000 |
41,300 |
578,000 |
582,000 |
69,200 |
810,000 |
815,000 |
111,200 |
384,000 |
387,000 |
41,700 |
582,000 |
586,000 |
69,800 |
815,000 |
820,000 |
112,100 |
387,000 |
390,000 |
42,100 |
586,000 |
590,000 |
70,400 |
820,000 |
825,000 |
113,100 |
390,000 |
394,000 |
42,500 |
590,000 |
594,000 |
70,900 |
825,000 |
830,000 |
114,000 |
394,000 |
398,000 |
43,100 |
594,000 |
598,000 |
71,500 |
830,000 |
835,000 |
114,900 |
398,000 |
402,000 |
43,700 |
598,000 |
602,000 |
72,100 |
835,000 |
840,000 |
115,800 |
402,000 |
406,000 |
44,200 |
602,000 |
606,000 |
72,700 |
840,000 |
845,000 |
116,800 |
406,000 |
410,000 |
44,800 |
606,000 |
610,000 |
73,500 |
845,000 |
850,000 |
117,700 |
410,000 |
414,000 |
45,400 |
610,000 |
614,000 |
74,200 |
850,000 |
855,000 |
118,600 |
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 |
119,500 |
980,000 |
985,000 |
142,700 |
2,500,000 |
3,000,000 |
課税給与所得金額に34.2%を乗じて算出した金額から306,500円を控除した金額 |
860,000 |
865,000 |
120,500 |
985,000 |
990,000 |
143,600 |
|||
865,000 |
870,000 |
121,400 |
990,000 |
995,000 |
144,500 |
|||
870,000 |
875,000 |
122,300 |
995,000 |
1,000,000 |
145,400 |
|||
880,000 |
885,000 |
124,200 |
1,000,000 |
1,500,000 |
課税給与所得金額に22.7%を乗じて算出した金額から80,600円を控除した金額 |
3,000,000 |
4,000,000 |
課税給与所得金額に38.5%を乗じて算出した金額から435,500円を控除した金額 |
885,000 |
890,000 |
125,100 |
||||||
890,000 |
895,000 |
126,000 |
||||||
895,000 |
900,000 |
126,900 |
||||||
900,000 |
905,000 |
127,900 |
||||||
905,000 |
910,000 |
128,800 |
1,500,000 |
2,000,000 |
課税給与所得金額に27%を乗じて算出した金額から145,100円を控除した金額 |
4,000,000 |
4,484,000 |
課税給与所得金額に42.7%を乗じて算出した金額から603,500円を控除した金額 |
910,000 |
915,000 |
129,700 |
||||||
915,000 |
920,000 |
130,600 |
||||||
920,000 |
925,000 |
131,600 |
||||||
925,000 |
930,000 |
132,500 |
||||||
930,000 |
935,000 |
133,400 |
2,000,000 |
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205,100円を控除した金額 |
4,484,000円 |
1,311,100円 |
|
935,000 |
940,000 |
134,300 |
||||||
940,000 |
945,000 |
135,300 |
||||||
945,000 |
950,000 |
136,200 |
||||||
950,000 |
955,000 |
137,100 |
||||||
955,000 |
960,000 |
138,000 |
2,200,000 |
2,500,000 |
課税給与所得金額に31.2%を乗じて算出した金額から231,500円を控除した金額 |
|||
960,000 |
965,000 |
139,000 |
||||||
965,000 |
970,000 |
139,900 |
||||||
970,000 |
975,000 |
140,800 |
||||||
975,000 |
980,000 |
141,700 |
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 |
311,875円未満 |
169,500円未満 |
408,000 |
410,000 |
246,400 |
508,000 |
510,000 |
326,400 |
|
311,875 |
312,000 |
169,500 |
410,000 |
412,000 |
248,000 |
510,000 |
512,000 |
328,000 |
312,000 |
314,000 |
169,600 |
412,000 |
414,000 |
249,600 |
512,000 |
514,000 |
329,600 |
314,000 |
316,000 |
171,200 |
414,000 |
416,000 |
251,200 |
514,000 |
516,000 |
331,200 |
316,000 |
318,000 |
172,800 |
416,000 |
418,000 |
252,800 |
516,000 |
518,000 |
332,800 |
318,000 |
320,000 |
174,400 |
418,000 |
420,000 |
254,400 |
518,000 |
520,000 |
334,400 |
320,000 |
322,000 |
176,000 |
420,000 |
422,000 |
256,000 |
520,000 |
522,000 |
336,000 |
322,000 |
324,000 |
177,600 |
422,000 |
424,000 |
257,600 |
522,000 |
524,000 |
337,600 |
324,000 |
326,000 |
179,200 |
424,000 |
426,000 |
259,200 |
524,000 |
526,000 |
339,200 |
326,000 |
328,000 |
180,800 |
426,000 |
428,000 |
260,800 |
526,000 |
528,000 |
340,800 |
328,000 |
330,000 |
182,400 |
428,000 |
430,000 |
262,400 |
528,000 |
530,000 |
342,400 |
330,000 |
332,000 |
184,000 |
430,000 |
432,000 |
264,000 |
530,000 |
532,000 |
344,000 |
332,000 |
334,000 |
185,600 |
432,000 |
434,000 |
265,600 |
532,000 |
534,000 |
345,600 |
334,000 |
336,000 |
187,200 |
434,000 |
436,000 |
267,200 |
534,000 |
536,000 |
347,200 |
336,000 |
338,000 |
188,800 |
436,000 |
438,000 |
268,800 |
536,000 |
538,000 |
348,800 |
338,000 |
340,000 |
190,400 |
438,000 |
440,000 |
270,400 |
538,000 |
540,000 |
350,400 |
340,000 |
342,000 |
192,000 |
440,000 |
442,000 |
272,000 |
540,000 |
542,000 |
352,000 |
342,000 |
344,000 |
193,600 |
442,000 |
444,000 |
273,600 |
542,000 |
544,000 |
353,600 |
344,000 |
346,000 |
195,200 |
444,000 |
446,000 |
275,200 |
544,000 |
546,000 |
355,200 |
346,000 |
348,000 |
196,800 |
446,000 |
448,000 |
276,800 |
546,000 |
548,000 |
356,800 |
348,000 |
350,000 |
198,400 |
448,000 |
450,000 |
278,400 |
548,000 |
550,000 |
358,400 |
350,000 |
352,000 |
200,000 |
450,000 |
452,000 |
280,000 |
550,000 |
552,000 |
360,000 |
352,000 |
354,000 |
201,600 |
452,000 |
454,000 |
281,600 |
552,000 |
554,000 |
361,600 |
354,000 |
356,000 |
203,200 |
454,000 |
456,000 |
283,200 |
554,000 |
556,000 |
363,200 |
356,000 |
358,000 |
204,800 |
456,000 |
458,000 |
284,800 |
556,000 |
558,000 |
364,800 |
358,000 |
360,000 |
206,400 |
458,000 |
460,000 |
286,400 |
558,000 |
560,000 |
366,400 |
360,000 |
362,000 |
208,000 |
460,000 |
462,000 |
288,000 |
560,000 |
562,000 |
368,000 |
362,000 |
364,000 |
209,600 |
462,000 |
464,000 |
289,600 |
562,000 |
564,000 |
369,600 |
364,000 |
366,000 |
211,200 |
464,000 |
466,000 |
291,200 |
564,000 |
566,000 |
371,200 |
366,000 |
368,000 |
212,800 |
466,000 |
468,000 |
292,800 |
566,000 |
568,000 |
372,800 |
368,000 |
370,000 |
214,400 |
468,000 |
470,000 |
294,400 |
568,000 |
570,000 |
374,400 |
370,000 |
372,000 |
216,000 |
470,000 |
472,000 |
296,000 |
570,000 |
572,000 |
376,000 |
372,000 |
374,000 |
217,600 |
472,000 |
474,000 |
297,600 |
572,000 |
574,000 |
377,600 |
374,000 |
376,000 |
219,200 |
474,000 |
476,000 |
299,200 |
574,000 |
576,000 |
379,200 |
376,000 |
378,000 |
220,800 |
476,000 |
478,000 |
300,800 |
576,000 |
578,000 |
380,800 |
378,000 |
380,000 |
222,400 |
478,000 |
480,000 |
302,400 |
578,000 |
580,000 |
382,400 |
380,000 |
382,000 |
224,000 |
480,000 |
482,000 |
304,000 |
580,000 |
582,000 |
384,000 |
382,000 |
384,000 |
225,600 |
482,000 |
484,000 |
305,600 |
582,000 |
584,000 |
385,600 |
384,000 |
386,000 |
227,200 |
484,000 |
486,000 |
307,200 |
584,000 |
586,000 |
387,200 |
386,000 |
388,000 |
228,800 |
486,000 |
488,000 |
308,800 |
586,000 |
588,000 |
388,800 |
388,000 |
390,000 |
230,400 |
488,000 |
490,000 |
310,400 |
588,000 |
590,000 |
390,400 |
390,000 |
392,000 |
232,000 |
490,000 |
492,000 |
312,000 |
590,000 |
592,000 |
392,000 |
392,000 |
394,000 |
233,600 |
492,000 |
494,000 |
313,600 |
592,000 |
594,000 |
393,600 |
394,000 |
396,000 |
235,200 |
494,000 |
496,000 |
315,200 |
594,000 |
596,000 |
395,200 |
396,000 |
398,000 |
236,800 |
496,000 |
498,000 |
316,800 |
596,000 |
598,000 |
396,800 |
398,000 |
400,000 |
238,400 |
498,000 |
500,000 |
318,400 |
598,000 |
600,000 |
398,400 |
400,000 |
402,000 |
240,000 |
500,000 |
502,000 |
320,000 |
600,000 |
602,000 |
400,000 |
402,000 |
404,000 |
241,600 |
502,000 |
504,000 |
321,600 |
602,000 |
604,000 |
401,600 |
404,000 |
406,000 |
243,200 |
504,000 |
506,000 |
323,200 |
604,000 |
606,000 |
403,200 |
406,000 |
408,000 |
244,800 |
506,000 |
508,000 |
324,800 |
606,000 |
608,000 |
404,800 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
608,000 |
610,000 |
406,400 |
708,000 |
710,000 |
486,400 |
808,000 |
810,000 |
566,400 |
610,000 |
612,000 |
408,000 |
710,000 |
712,000 |
488,000 |
810,000 |
812,000 |
568,000 |
612,000 |
614,000 |
409,600 |
712,000 |
714,000 |
489,600 |
812,000 |
814,000 |
569,600 |
614,000 |
616,000 |
411,200 |
714,000 |
716,000 |
491,200 |
814,000 |
816,000 |
571,200 |
616,000 |
618,000 |
412,800 |
716,000 |
718,000 |
492,800 |
816,000 |
818,000 |
572,800 |
618,000 |
620,000 |
414,400 |
718,000 |
720,000 |
494,400 |
818,000 |
820,000 |
574,400 |
620,000 |
622,000 |
416,000 |
720,000 |
722,000 |
496,000 |
820,000 |
822,000 |
576,000 |
622,000 |
624,000 |
417,600 |
722,000 |
724,000 |
497,600 |
822,000 |
824,000 |
577,600 |
624,000 |
626,000 |
419,200 |
724,000 |
726,000 |
499,200 |
824,000 |
826,000 |
579,200 |
626,000 |
628,000 |
420,800 |
726,000 |
728,000 |
500,800 |
826,000 |
828,000 |
580,800 |
628,000 |
630,000 |
422,400 |
728,000 |
730,000 |
502,400 |
828,000 |
830,000 |
582,400 |
630,000 |
632,000 |
424,000 |
730,000 |
732,000 |
504,000 |
830,000 |
832,000 |
584,000 |
632,000 |
634,000 |
425,600 |
732,000 |
734,000 |
505,600 |
832,000 |
834,000 |
585,600 |
634,000 |
636,000 |
427,200 |
734,000 |
736,000 |
507,200 |
834,000 |
836,000 |
587,200 |
636,000 |
638,000 |
428,800 |
736,000 |
738,000 |
508,800 |
836,000 |
838,000 |
588,800 |
638,000 |
640,000 |
430,400 |
738,000 |
740,000 |
510,400 |
838,000 |
840,000 |
590,400 |
640,000 |
642,000 |
432,000 |
740,000 |
742,000 |
512,000 |
840,000 |
842,000 |
592,000 |
642,000 |
644,000 |
433,600 |
742,000 |
744,000 |
513,600 |
842,000 |
844,000 |
593,600 |
644,000 |
646,000 |
435,200 |
744,000 |
746,000 |
515,200 |
844,000 |
846,000 |
595,200 |
646,000 |
648,000 |
436,800 |
746,000 |
748,000 |
516,800 |
846,000 |
848,000 |
596,800 |
648,000 |
650,000 |
438,400 |
748,000 |
750,000 |
518,400 |
848,000 |
850,000 |
598,400 |
650,000 |
652,000 |
440,000 |
750,000 |
752,000 |
520,000 |
850,000 |
852,000 |
600,000 |
652,000 |
654,000 |
441,600 |
752,000 |
754,000 |
521,600 |
852,000 |
854,000 |
601,600 |
654,000 |
656,000 |
443,200 |
754,000 |
756,000 |
523,200 |
854,000 |
856,000 |
603,200 |
656,000 |
658,000 |
444,800 |
756,000 |
758,000 |
524,800 |
856,000 |
858,000 |
604,800 |
658,000 |
660,000 |
446,400 |
758,000 |
760,000 |
526,400 |
858,000 |
860,000 |
606,400 |
660,000 |
662,000 |
448,000 |
760,000 |
762,000 |
528,000 |
860,000 |
862,000 |
608,000 |
662,000 |
664,000 |
449,600 |
762,000 |
764,000 |
529,600 |
862,000 |
864,000 |
609,600 |
664,000 |
666,000 |
451,200 |
764,000 |
766,000 |
531,200 |
864,000 |
866,000 |
611,200 |
666,000 |
668,000 |
452,800 |
766,000 |
768,000 |
532,800 |
866,000 |
868,000 |
612,800 |
668,000 |
670,000 |
454,400 |
768,000 |
770,000 |
534,400 |
868,000 |
870,000 |
614,400 |
670,000 |
672,000 |
456,000 |
770,000 |
772,000 |
536,000 |
870,000 |
872,000 |
616,000 |
672,000 |
674,000 |
457,600 |
772,000 |
774,000 |
537,600 |
872,000 |
874,000 |
617,600 |
674,000 |
676,000 |
459,200 |
774,000 |
776,000 |
539,200 |
874,000 |
876,000 |
619,200 |
676,000 |
678,000 |
460,800 |
776,000 |
778,000 |
540,800 |
876,000 |
878,000 |
620,800 |
678,000 |
680,000 |
462,400 |
778,000 |
780,000 |
542,400 |
878,000 |
880,000 |
622,400 |
680,000 |
682,000 |
464,000 |
780,000 |
782,000 |
544,000 |
880,000 |
882,000 |
624,000 |
682,000 |
684,000 |
465,600 |
782,000 |
784,000 |
545,600 |
882,000 |
884,000 |
625,600 |
684,000 |
686,000 |
467,200 |
784,000 |
786,000 |
547,200 |
884,000 |
886,000 |
627,200 |
686,000 |
688,000 |
468,800 |
786,000 |
788,000 |
548,800 |
886,000 |
888,000 |
628,800 |
688,000 |
690,000 |
470,400 |
788,000 |
790,000 |
550,400 |
888,000 |
890,000 |
630,400 |
690,000 |
692,000 |
472,000 |
790,000 |
792,000 |
552,000 |
890,000 |
892,000 |
632,000 |
692,000 |
694,000 |
473,600 |
792,000 |
794,000 |
553,600 |
892,000 |
894,000 |
633,600 |
694,000 |
696,000 |
475,200 |
794,000 |
796,000 |
555,200 |
894,000 |
896,000 |
635,200 |
696,000 |
698,000 |
476,800 |
796,000 |
798,000 |
556,800 |
896,000 |
898,000 |
636,800 |
698,000 |
700,000 |
478,400 |
798,000 |
800,000 |
558,400 |
898,000 |
900,000 |
638,400 |
700,000 |
702,000 |
480,000 |
800,000 |
802,000 |
560,000 |
900,000 |
902,000 |
640,000 |
702,000 |
704,000 |
481,600 |
802,000 |
804,000 |
561,600 |
902,000 |
904,000 |
641,700 |
704,000 |
706,000 |
483,200 |
804,000 |
806,000 |
563,200 |
904,000 |
906,000 |
643,400 |
706,000 |
708,000 |
484,800 |
806,000 |
808,000 |
564,800 |
906,000 |
908,000 |
645,150 |
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 |
908,000 |
910,000 |
646,850 |
988,000 |
990,000 |
715,650 |
1,068,000 |
1,070,000 |
784,450 |
910,000 |
912,000 |
648,600 |
990,000 |
992,000 |
717,400 |
1,070,000 |
1,072,000 |
786,200 |
912,000 |
914,000 |
650,300 |
992,000 |
994,000 |
719,100 |
1,072,000 |
1,074,000 |
787,900 |
914,000 |
916,000 |
652,000 |
994,000 |
996,000 |
720,800 |
1,074,000 |
1,076,000 |
789,600 |
916,000 |
918,000 |
653,750 |
996,000 |
998,000 |
722,550 |
1,076,000 |
1,078,000 |
791,350 |
918,000 |
920,000 |
655,450 |
998,000 |
1,000,000 |
724,250 |
1,078,000 |
1,080,000 |
793,050 |
920,000 |
922,000 |
657,200 |
1,000,000 |
1,002,000 |
726,000 |
1,080,000 |
1,082,000 |
794,800 |
922,000 |
924,000 |
658,900 |
1,002,000 |
1,004,000 |
727,700 |
1,082,000 |
1,084,000 |
796,500 |
924,000 |
926,000 |
660,600 |
1,004,000 |
1,006,000 |
729,400 |
1,084,000 |
1,086,000 |
798,200 |
926,000 |
928,000 |
662,350 |
1,006,000 |
1,008,000 |
731,150 |
1,086,000 |
1,088,000 |
799,950 |
928,000 |
930,000 |
664,050 |
1,008,000 |
1,010,000 |
732,850 |
1,088,000 |
1,090,000 |
801,650 |
930,000 |
932,000 |
665,800 |
1,010,000 |
1,012,000 |
734,600 |
1,090,000 |
1,092,000 |
803,400 |
932,000 |
934,000 |
667,500 |
1,012,000 |
1,014,000 |
736,300 |
1,092,000 |
1,094,000 |
805,100 |
934,000 |
936,000 |
669,200 |
1,014,000 |
1,016,000 |
738,000 |
1,094,000 |
1,096,000 |
806,800 |
936,000 |
938,000 |
670,950 |
1,016,000 |
1,018,000 |
739,750 |
1,096,000 |
1,098,000 |
808,550 |
938,000 |
940,000 |
672,650 |
1,018,000 |
1,020,000 |
741,450 |
1,098,000 |
1,100,000 |
810,250 |
940,000 |
942,000 |
674,400 |
1,020,000 |
1,022,000 |
743,200 |
|||
942,000 |
944,000 |
676,100 |
1,022,000 |
1,024,000 |
744,900 |
|||
944,000 |
946,000 |
677,800 |
1,024,000 |
1,026,000 |
746,600 |
|||
946,000 |
948,000 |
679,550 |
1,026,000 |
1,028,000 |
748,350 |
|||
948,000 |
950,000 |
681,250 |
1,028,000 |
1,030,000 |
750,050 |
1,100,000 |
2,100,000 |
給与等の金額に96%を乗じて算出した金額から244,000円を控除した金額 |
950,000 |
952,000 |
683,000 |
1,030,000 |
1,032,000 |
751,800 |
|||
952,000 |
954,000 |
684,700 |
1,032,000 |
1,034,000 |
753,500 |
|||
954,000 |
956,000 |
686,400 |
1,034,000 |
1,036,000 |
755,200 |
|||
956,000 |
958,000 |
688,150 |
1,036,000 |
1,038,000 |
756,950 |
|||
958,000 |
960,000 |
689,850 |
1,038,000 |
1,040,000 |
758,650 |
2,100,000 |
3,100,000 |
給与等の金額に98%を乗じて算出した金額から286,000円を控除した金額 |
960,000 |
962,000 |
691,600 |
1,040,000 |
1,042,000 |
760,400 |
|||
962,000 |
964,000 |
693,300 |
1,042,000 |
1,044,000 |
762,100 |
|||
964,000 |
966,000 |
695,000 |
1,044,000 |
1,046,000 |
763,800 |
|||
966,000 |
968,000 |
696,750 |
1,046,000 |
1,048,000 |
765,550 |
|||
968,000 |
970,000 |
698,450 |
1,048,000 |
1,050,000 |
767,250 |
3,100,000円以上 |
給与等の金額から348,000円を控除した金額 |
|
970,000 |
972,000 |
700,200 |
1,050,000 |
1,052,000 |
769,000 |
|||
972,000 |
974,000 |
701,900 |
1,052,000 |
1,054,000 |
770,700 |
|||
974,000 |
976,000 |
703,600 |
1,054,000 |
1,056,000 |
772,400 |
|||
976,000 |
978,000 |
705,350 |
1,056,000 |
1,058,000 |
774,150 |
|||
978,000 |
980,000 |
707,050 |
1,058,000 |
1,060,000 |
775,850 |
|||
980,000 |
982,000 |
708,800 |
1,060,000 |
1,062,000 |
777,600 |
|||
982,000 |
984,000 |
710,500 |
1,062,000 |
1,064,000 |
779,300 |
|||
984,000 |
986,000 |
712,200 |
1,064,000 |
1,066,000 |
781,000 |
|||
986,000 |
988,000 |
713,950 |
1,066,000 |
1,068,000 |
782,750 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
4,000円未満 |
0 |
102,000 |
104,000 |
4,900 |
274,000 |
278,000 |
13,500 |
|
4,000 |
6,000 |
100 |
104,000 |
106,000 |
5,000 |
278,000 |
282,000 |
13,700 |
6,000 |
8,000 |
200 |
106,000 |
108,000 |
5,100 |
282,000 |
286,000 |
13,900 |
8,000 |
10,000 |
300 |
108,000 |
110,000 |
5,200 |
286,000 |
290,000 |
14,100 |
10,000 |
12,000 |
400 |
110,000 |
112,000 |
5,300 |
290,000 |
294,000 |
14,300 |
12,000 |
14,000 |
500 |
112,000 |
114,000 |
5,400 |
294,000 |
298,000 |
14,500 |
14,000 |
16,000 |
600 |
114,000 |
116,000 |
5,500 |
298,000 |
302,000 |
14,700 |
16,000 |
18,000 |
700 |
116,000 |
118,000 |
5,600 |
302,000 |
306,000 |
14,900 |
18,000 |
20,000 |
800 |
118,000 |
120,000 |
5,700 |
306,000 |
310,000 |
15,100 |
20,000 |
22,000 |
900 |
120,000 |
122,000 |
5,800 |
310,000 |
314,000 |
15,300 |
22,000 |
24,000 |
1,000 |
122,000 |
124,000 |
5,900 |
314,000 |
318,000 |
15,500 |
24,000 |
26,000 |
1,100 |
124,000 |
126,000 |
6,000 |
318,000 |
322,000 |
15,700 |
26,000 |
28,000 |
1,200 |
126,000 |
128,000 |
6,100 |
322,000 |
326,000 |
15,900 |
28,000 |
30,000 |
1,300 |
128,000 |
130,000 |
6,200 |
326,000 |
330,000 |
16,100 |
30,000 |
32,000 |
1,400 |
130,000 |
134,000 |
6,300 |
330,000 |
334,000 |
16,300 |
32,000 |
34,000 |
1,500 |
134,000 |
138,000 |
6,500 |
334,000 |
338,000 |
16,500 |
34,000 |
36,000 |
1,600 |
138,000 |
142,000 |
6,700 |
338,000 |
342,000 |
16,700 |
36,000 |
38,000 |
1,700 |
142,000 |
146,000 |
6,900 |
342,000 |
346,000 |
16,900 |
38,000 |
40,000 |
1,800 |
146,000 |
150,000 |
7,100 |
346,000 |
350,000 |
17,100 |
40,000 |
42,000 |
1,900 |
150,000 |
154,000 |
7,300 |
350,000 |
354,000 |
17,300 |
42,000 |
44,000 |
2,000 |
154,000 |
158,000 |
7,500 |
354,000 |
358,000 |
17,500 |
44,000 |
46,000 |
2,100 |
158,000 |
162,000 |
7,700 |
358,000 |
362,000 |
17,700 |
46,000 |
48,000 |
2,200 |
162,000 |
166,000 |
7,900 |
362,000 |
366,000 |
17,900 |
48,000 |
50,000 |
2,300 |
166,000 |
170,000 |
8,100 |
366,000 |
370,000 |
18,100 |
50,000 |
52,000 |
2,400 |
170,000 |
174,000 |
8,300 |
370,000 |
374,000 |
18,300 |
52,000 |
54,000 |
2,500 |
174,000 |
178,000 |
8,500 |
374,000 |
378,000 |
18,500 |
54,000 |
56,000 |
2,600 |
178,000 |
182,000 |
8,700 |
378,000 |
382,000 |
18,700 |
56,000 |
58,000 |
2,700 |
182,000 |
186,000 |
8,900 |
382,000 |
386,000 |
18,900 |
58,000 |
60,000 |
2,800 |
186,000 |
190,000 |
9,100 |
386,000 |
390,000 |
19,100 |
60,000 |
62,000 |
2,900 |
190,000 |
194,000 |
9,300 |
390,000 |
396,000 |
19,300 |
62,000 |
64,000 |
3,000 |
194,000 |
198,000 |
9,500 |
396,000 |
402,000 |
19,600 |
64,000 |
66,000 |
3,100 |
198,000 |
202,000 |
9,700 |
402,000 |
408,000 |
19,900 |
66,000 |
68,000 |
3,200 |
202,000 |
206,000 |
9,900 |
408,000 |
414,000 |
20,200 |
68,000 |
70,000 |
3,300 |
206,000 |
210,000 |
10,100 |
414,000 |
420,000 |
20,500 |
70,000 |
72,000 |
3,400 |
210,000 |
214,000 |
10,300 |
420,000 |
426,000 |
20,800 |
72,000 |
74,000 |
3,500 |
214,000 |
218,000 |
10,500 |
426,000 |
432,000 |
21,100 |
74,000 |
76,000 |
3,600 |
218,000 |
222,000 |
10,700 |
432,000 |
438,000 |
21,400 |
76,000 |
78,000 |
3,700 |
222,000 |
226,000 |
10,900 |
438,000 |
444,000 |
21,700 |
78,000 |
80,000 |
3,800 |
226,000 |
230,000 |
11,100 |
444,000 |
450,000 |
22,000 |
80,000 |
82,000 |
3,900 |
230,000 |
234,000 |
11,300 |
450,000 |
456,000 |
22,300 |
82,000 |
84,000 |
4,000 |
234,000 |
238,000 |
11,500 |
456,000 |
462,000 |
22,600 |
84,000 |
86,000 |
4,100 |
238,000 |
242,000 |
11,700 |
462,000 |
468,000 |
22,900 |
86,000 |
88,000 |
4,200 |
242,000 |
246,000 |
11,900 |
468,000 |
474,000 |
23,200 |
88,000 |
90,000 |
4,300 |
246,000 |
250,000 |
12,100 |
474,000 |
480,000 |
23,500 |
90,000 |
92,000 |
4,400 |
250,000 |
254,000 |
12,300 |
480,000 |
486,000 |
23,800 |
92,000 |
94,000 |
4,500 |
254,000 |
258,000 |
12,500 |
486,000 |
492,000 |
24,100 |
94,000 |
96,000 |
4,600 |
258,000 |
262,000 |
12,700 |
492,000 |
498,000 |
24,400 |
96,000 |
98,000 |
4,700 |
262,000 |
266,000 |
12,900 |
498,000 |
504,000 |
24,700 |
98,000 |
100,000 |
4,800 |
266,000 |
270,000 |
13,100 |
504,000 |
510,000 |
25,000 |
100,000 |
102,000 |
4,900 |
270,000 |
274,000 |
13,300 |
510,000 |
516,000 |
25,300 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
516,000 |
522,000 |
25,600 |
828,000 |
836,000 |
45,900 |
1,228,000 |
1,236,000 |
74,900 |
522,000 |
528,000 |
25,900 |
836,000 |
844,000 |
46,500 |
1,236,000 |
1,244,000 |
75,700 |
528,000 |
534,000 |
26,200 |
844,000 |
852,000 |
47,100 |
1,244,000 |
1,252,000 |
76,400 |
534,000 |
540,000 |
26,500 |
852,000 |
860,000 |
47,600 |
1,252,000 |
1,260,000 |
77,200 |
540,000 |
546,000 |
26,800 |
860,000 |
868,000 |
48,200 |
1,260,000 |
1,268,000 |
77,900 |
546,000 |
552,000 |
27,100 |
868,000 |
876,000 |
48,800 |
1,268,000 |
1,276,000 |
78,600 |
552,000 |
558,000 |
27,400 |
876,000 |
884,000 |
49,300 |
1,276,000 |
1,284,000 |
79,400 |
558,000 |
564,000 |
27,700 |
884,000 |
892,000 |
49,900 |
1,284,000 |
1,292,000 |
80,100 |
564,000 |
570,000 |
28,000 |
892,000 |
900,000 |
50,500 |
1,292,000 |
1,300,000 |
80,900 |
570,000 |
576,000 |
28,300 |
900,000 |
908,000 |
51,100 |
1,300,000 |
1,310,000 |
81,600 |
576,000 |
582,000 |
28,600 |
908,000 |
916,000 |
51,600 |
1,310,000 |
1,320,000 |
82,500 |
582,000 |
588,000 |
28,900 |
916,000 |
924,000 |
52,200 |
1,320,000 |
1,330,000 |
83,500 |
588,000 |
594,000 |
29,200 |
924,000 |
932,000 |
52,800 |
1,330,000 |
1,340,000 |
84,400 |
594,000 |
600,000 |
29,500 |
932,000 |
940,000 |
53,300 |
1,340,000 |
1,350,000 |
85,300 |
600,000 |
606,000 |
29,800 |
940,000 |
948,000 |
53,900 |
1,350,000 |
1,360,000 |
86,200 |
606,000 |
612,000 |
30,200 |
948,000 |
956,000 |
54,500 |
1,360,000 |
1,370,000 |
87,200 |
612,000 |
618,000 |
30,600 |
956,000 |
964,000 |
55,000 |
1,370,000 |
1,380,000 |
88,100 |
618,000 |
624,000 |
31,000 |
964,000 |
972,000 |
55,600 |
1,380,000 |
1,390,000 |
89,000 |
624,000 |
630,000 |
31,500 |
972,000 |
980,000 |
56,200 |
1,390,000 |
1,400,000 |
89,900 |
630,000 |
636,000 |
31,900 |
980,000 |
988,000 |
56,700 |
1,400,000 |
1,410,000 |
90,900 |
636,000 |
642,000 |
32,300 |
988,000 |
996,000 |
57,300 |
1,410,000 |
1,420,000 |
91,800 |
642,000 |
648,000 |
32,700 |
996,000 |
1,004,000 |
57,900 |
1,420,000 |
1,430,000 |
92,700 |
648,000 |
654,000 |
33,200 |
1,004,000 |
1,012,000 |
58,400 |
1,430,000 |
1,440,000 |
93,600 |
654,000 |
660,000 |
33,600 |
1,012,000 |
1,020,000 |
59,000 |
1,440,000 |
1,450,000 |
94,600 |
660,000 |
666,000 |
34,000 |
1,020,000 |
1,028,000 |
59,600 |
1,450,000 |
1,460,000 |
95,500 |
666,000 |
672,000 |
34,400 |
1,028,000 |
1,036,000 |
60,100 |
1,460,000 |
1,470,000 |
96,400 |
672,000 |
678,000 |
34,900 |
1,036,000 |
1,044,000 |
60,700 |
1,470,000 |
1,480,000 |
97,300 |
678,000 |
684,000 |
35,300 |
1,044,000 |
1,052,000 |
61,300 |
1,480,000 |
1,490,000 |
98,300 |
684,000 |
690,000 |
35,700 |
1,052,000 |
1,060,000 |
61,800 |
1,490,000 |
1,500,000 |
99,200 |
690,000 |
696,000 |
36,100 |
1,060,000 |
1,068,000 |
62,400 |
1,500,000 |
1,510,000 |
100,100 |
696,000 |
702,000 |
36,600 |
1,068,000 |
1,076,000 |
63,000 |
1,510,000 |
1,520,000 |
101,000 |
702,000 |
708,000 |
37,000 |
1,076,000 |
1,084,000 |
63,500 |
1,520,000 |
1,530,000 |
102,000 |
708,000 |
714,000 |
37,400 |
1,084,000 |
1,092,000 |
64,100 |
1,530,000 |
1,540,000 |
102,900 |
714,000 |
720,000 |
37,800 |
1,092,000 |
1,100,000 |
64,700 |
1,540,000 |
1,550,000 |
103,800 |
720,000 |
726,000 |
38,300 |
1,100,000 |
1,108,000 |
65,300 |
1,550,000 |
1,560,000 |
104,700 |
726,000 |
732,000 |
38,700 |
1,108,000 |
1,116,000 |
65,800 |
1,560,000 |
1,570,000 |
105,700 |
732,000 |
738,000 |
39,100 |
1,116,000 |
1,124,000 |
66,400 |
1,570,000 |
1,580,000 |
106,600 |
738,000 |
744,000 |
39,500 |
1,124,000 |
1,132,000 |
67,000 |
1,580,000 |
1,590,000 |
107,500 |
744,000 |
750,000 |
40,000 |
1,132,000 |
1,140,000 |
67,500 |
1,590,000 |
1,600,000 |
108,400 |
750,000 |
756,000 |
40,400 |
1,140,000 |
1,148,000 |
68,100 |
1,600,000 |
1,610,000 |
109,400 |
756,000 |
762,000 |
40,800 |
1,148,000 |
1,156,000 |
68,700 |
1,610,000 |
1,620,000 |
110,300 |
762,000 |
768,000 |
41,300 |
1,156,000 |
1,164,000 |
69,200 |
1,620,000 |
1,630,000 |
111,200 |
768,000 |
774,000 |
41,700 |
1,164,000 |
1,172,000 |
69,800 |
1,630,000 |
1,640,000 |
112,100 |
774,000 |
780,000 |
42,100 |
1,172,000 |
1,180,000 |
70,400 |
1,640,000 |
1,650,000 |
113,100 |
780,000 |
788,000 |
42,500 |
1,180,000 |
1,188,000 |
70,900 |
1,650,000 |
1,660,000 |
114,000 |
788,000 |
796,000 |
43,100 |
1,188,000 |
1,196,000 |
71,500 |
1,660,000 |
1,670,000 |
114,900 |
796,000 |
804,000 |
43,700 |
1,196,000 |
1,204,000 |
72,100 |
1,670,000 |
1,680,000 |
115,800 |
804,000 |
812,000 |
44,200 |
1,204,000 |
1,212,000 |
72,700 |
1,680,000 |
1,690,000 |
116,800 |
812,000 |
820,000 |
44,800 |
1,212,000 |
1,220,000 |
73,500 |
1,690,000 |
1,700,000 |
117,700 |
820,000 |
828,000 |
45,400 |
1,220,000 |
1,228,000 |
74,200 |
1,700,000 |
1,710,000 |
118,600 |
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 |
119,500 |
4,000,000 |
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205,100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1,541,500円を控除した金額 |
1,720,000 |
1,730,000 |
120,500 |
||||||
1,730,000 |
1,740,000 |
121,400 |
||||||
1,740,000 |
1,750,000 |
122,300 |
||||||
1,750,000 |
1,760,000 |
123,200 |
||||||
1,760,000 |
1,770,000 |
124,200 |
4,400,000 |
5,000,000 |
退職所得控除額控除後の退職手当等の金額に15.6%を乗じて算出した金額から231,500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2,541,500円を控除した金額 |
1,770,000 |
1,780,000 |
125,100 |
||||||
1,780,000 |
1,790,000 |
126,000 |
||||||
1,790,000 |
1,800,000 |
126,900 |
||||||
1,800,000 |
1,810,000 |
127,900 |
||||||
1,810,000 |
1,820,000 |
128,800 |
5,000,000 |
6,000,000 |
退職所得控除額控除後の退職手当等の金額に17.1%を乗じて算出した金額から306,500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4,041,500円を控除した金額 |
1,820,000 |
1,830,000 |
129,700 |
||||||
1,830,000 |
1,840,000 |
130,600 |
||||||
1,840,000 |
1,850,000 |
131,600 |
||||||
1,850,000 |
1,860,000 |
132,500 |
||||||
1,860,000 |
1,870,000 |
133,400 |
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19.25%を乗じて算出した金額から435,500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6,291,500円を控除した金額 |
1,870,000 |
1,880,000 |
134,300 |
||||||
1,880,000 |
1,890,000 |
135,300 |
||||||
1,890,000 |
1,900,000 |
136,200 |
||||||
1,900,000 |
1,910,000 |
137,100 |
||||||
1,910,000 |
1,920,000 |
138,000 |
8,000,000 |
10,000,000 |
退職所得控除額控除後の退職手当等の金額に21.35%を乗じて算出した金額から603,500円を控除した金額 |
120,000,000 |
130,000,000 |
退職所得控除額控除後の退職手当等の金額に35.6%を乗じて算出した金額から7,011,500円を控除した金額 |
1,920,000 |
1,930,000 |
139,000 |
||||||
1,930,000 |
1,940,000 |
139,900 |
||||||
1,940,000 |
1,950,000 |
140,800 |
||||||
1,950,000 |
1,960,000 |
141,700 |
||||||
1,960,000 |
1,970,000 |
142,700 |
10,000,000 |
12,000,000 |
退職所得控除額控除後の退職手当等の金額に22.85%を乗じて算出した金額から753,500円を控除した金額 |
130,000,000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9,481,500円を控除した金額 |
|
1,970,000 |
1,980,000 |
143,600 |
||||||
1,980,000 |
1,990,000 |
144,500 |
||||||
1,990,000 |
2,000,000 |
145,400 |
||||||
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11.35%を乗じて算出した金額から80,600円を控除した金額 |
12,000,000 |
14,000,000 |
退職所得控除額控除後の退職手当等の金額に23.5%を乗じて算出した金額から831,500円を控除した金額 |
|||
3,000,000 |
4,000,000 |
退職所得控除額控除後の退職手当等の金額に13.5%を乗じて算出した金額から145,100円を控除した金額 |
14,000,000 |
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1,041,500円を控除した金額 |
|||