三十万円以下の金額 |
百分の十 |
三十万円をこえ六十万円以下の金額 |
百分の十二 |
六十万円をこえ九十万円以下の金額 |
百分の十四 |
九十万円をこえ百二十万円以下の金額 |
百分の十六 |
百二十万円をこえ百五十万円以下の金額 |
百分の十八 |
百五十万円をこえ二百万円以下の金額 |
百分の二十一 |
二百万円をこえ二百五十万円以下の金額 |
百分の二十四 |
二百五十万円をこえ三百万円以下の金額 |
百分の二十七 |
三百万円をこえ三百五十万円以下の金額 |
百分の三十 |
三百五十万円をこえ四百万円以下の金額 |
百分の三十四 |
四百万円をこえ五百万円以下の金額 |
百分の三十八 |
五百万円をこえ六百万円以下の金額 |
百分の四十二 |
六百万円をこえ八百万円以下の金額 |
百分の四十六 |
八百万円をこえ千万円以下の金額 |
百分の五十 |
千万円をこえ二千万円以下の金額 |
百分の五十五 |
二千万円をこえ四千万円以下の金額 |
百分の六十 |
四千万円をこえ六千万円以下の金額 |
百分の六十五 |
六千万円をこえ八千万円以下の金額 |
百分の七十 |
八千万円をこえる金額 |
百分の七十五 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
1,000円未満 |
0 |
0 |
50,000 |
51,000 |
5,000 |
10 |
137,000 |
139,000 |
13,700 |
10 |
|
1,000 |
2,000 |
100 |
10 |
51,000 |
52,000 |
5,100 |
10 |
139,000 |
141,000 |
13,900 |
10 |
2,000 |
3,000 |
200 |
10 |
52,000 |
53,000 |
5,200 |
10 |
141,000 |
143,000 |
14,100 |
10 |
3,000 |
4,000 |
300 |
10 |
53,000 |
54,000 |
5,300 |
10 |
143,000 |
145,000 |
14,300 |
10 |
4,000 |
5,000 |
400 |
10 |
54,000 |
55,000 |
5,400 |
10 |
145,000 |
147,000 |
14,500 |
10 |
5,000 |
6,000 |
500 |
10 |
55,000 |
56,000 |
5,500 |
10 |
147,000 |
149,000 |
14,700 |
10 |
6,000 |
7,000 |
600 |
10 |
56,000 |
57,000 |
5,600 |
10 |
149,000 |
151,000 |
14,900 |
10 |
7,000 |
8,000 |
700 |
10 |
57,000 |
58,000 |
5,700 |
10 |
151,000 |
153,000 |
15,100 |
10 |
8,000 |
9,000 |
800 |
10 |
58,000 |
59,000 |
5,800 |
10 |
153,000 |
155,000 |
15,300 |
10 |
9,000 |
10,000 |
900 |
10 |
59,000 |
60,000 |
5,900 |
10 |
155,000 |
157,000 |
15,500 |
10 |
10,000 |
11,000 |
1,000 |
10 |
60,000 |
61,000 |
6,000 |
10 |
157,000 |
159,000 |
15,700 |
10 |
11,000 |
12,000 |
1,100 |
10 |
61,000 |
62,000 |
6,100 |
10 |
159,000 |
161,000 |
15,900 |
10 |
12,000 |
13,000 |
1,200 |
10 |
62,000 |
63,000 |
6,200 |
10 |
161,000 |
163,000 |
16,100 |
10 |
13,000 |
14,000 |
1,300 |
10 |
63,000 |
65,000 |
6,300 |
10 |
163,000 |
165,000 |
16,300 |
10 |
14,000 |
15,00U |
1,400 |
10 |
65,000 |
67,000 |
6,500 |
10 |
165,000 |
167,000 |
16,500 |
10 |
15,000 |
16,000 |
1,500 |
10 |
67,000 |
69,000 |
6,700 |
10 |
167,000 |
169,000 |
16,700 |
10 |
16,000 |
17,000 |
1,600 |
10 |
69,000 |
71,000 |
6,900 |
10 |
169,000 |
171,000 |
16,900 |
10 |
17,000 |
18,000 |
1,700 |
10 |
71,000 |
73,000 |
7,100 |
10 |
171,000 |
173,000 |
17,100 |
10 |
18,000 |
19,000 |
1,800 |
10 |
73,000 |
75,000 |
7,300 |
10 |
173,000 |
175,000 |
17,300 |
10 |
19,000 |
20,000 |
1,900 |
10 |
75,000 |
77,000 |
7,500 |
10 |
175,000 |
177,000 |
17,500 |
10 |
20,000 |
21,000 |
2,000 |
10 |
77,000 |
79,000 |
7,700 |
10 |
177,000 |
179,000 |
17,700 |
10 |
21,000 |
22,000 |
2,100 |
10 |
79,000 |
81,000 |
7,900 |
10 |
179,000 |
181,000 |
17,900 |
10 |
22,000 |
23,000 |
2,200 |
10 |
81,000 |
83,000 |
8,100 |
10 |
181,000 |
183,000 |
18,100 |
10 |
23,000 |
24,000 |
2,300 |
10 |
83,000 |
85,000 |
8,300 |
10 |
183,000 |
185,000 |
18,300 |
10 |
24,000 |
25,000 |
2,400 |
10 |
85,000 |
87,000 |
8,500 |
10 |
185,000 |
187,000 |
18,500 |
10 |
25,000 |
26,000 |
2,500 |
10 |
87,000 |
89,000 |
8,700 |
10 |
187,000 |
189,000 |
18,700 |
10 |
26,000 |
27,000 |
2,600 |
10 |
89,000 |
91,000 |
8,900 |
10 |
189,000 |
191,000 |
18,900 |
10 |
27,000 |
28,000 |
2,700 |
10 |
91,000 |
93,000 |
9,100 |
10 |
191,000 |
193,000 |
19,100 |
10 |
28,000 |
29,000 |
2,800 |
10 |
93,000 |
95,000 |
9,300 |
10 |
193,000 |
195,000 |
19,300 |
10 |
29,000 |
30,000 |
2,900 |
10 |
95,000 |
97,000 |
9,500 |
10 |
195,000 |
198,000 |
19,500 |
10 |
30,000 |
31,000 |
3,000 |
10 |
97,000 |
99,000 |
9,700 |
10 |
198,000 |
201,000 |
19,800 |
10 |
31,000 |
32,000 |
3,100 |
10 |
99,000 |
101,000 |
9,900 |
10 |
201,000 |
204,000 |
20,100 |
10 |
32,000 |
33,000 |
3,200 |
10 |
101,000 |
103,000 |
10,100 |
10 |
204,000 |
207,000 |
20,400 |
10 |
33,000 |
34,000 |
3,300 |
10 |
103,000 |
105,000 |
10,300 |
10 |
207,000 |
210,000 |
20,700 |
10 |
34,000 |
35,000 |
3,400 |
10 |
105,000 |
107,000 |
10,500 |
10 |
210,000 |
213,000 |
21,000 |
10 |
35,000 |
36,000 |
3,500 |
10 |
107,000 |
109,000 |
10,700 |
10 |
213,000 |
216,000 |
21,300 |
10 |
36,000 |
37,000 |
3,600 |
10 |
109,000 |
111,000 |
10,900 |
10 |
216,000 |
219,000 |
21,600 |
10 |
37,000 |
38,000 |
3,700 |
10 |
111,000 |
113,000 |
11,100 |
10 |
219,000 |
222,000 |
21,900 |
10 |
38,000 |
39,000 |
3,800 |
10 |
113,000 |
115,000 |
11,300 |
10 |
222,000 |
225,000 |
22,200 |
10 |
39,000 |
40,000 |
3,900 |
10 |
115,000 |
117,000 |
11,500 |
10 |
225,000 |
228,000 |
22,500 |
10 |
40,000 |
41,000 |
4,000 |
10 |
117,000 |
119,000 |
11,700 |
10 |
228,000 |
231,000 |
22,800 |
10 |
41,000 |
42,000 |
4,100 |
10 |
119,000 |
121,000 |
11,900 |
10 |
231,000 |
234,000 |
23,100 |
10 |
42,000 |
43,000 |
4,200 |
10 |
121,000 |
123,000 |
12,100 |
10 |
234,000 |
237,000 |
23,400 |
10 |
43,000 |
44,000 |
4,300 |
10 |
123,000 |
125,000 |
12,300 |
10 |
237,000 |
240,000 |
23,700 |
10 |
44,000 |
45,000 |
4,400 |
10 |
125,000 |
127,000 |
12,500 |
10 |
240,000 |
243,000 |
24,000 |
10 |
45,000 |
46,000 |
4,500 |
10 |
127,000 |
129,000 |
12,700 |
10 |
243,000 |
246,000 |
24,300 |
10 |
46,000 |
47,000 |
4,600 |
10 |
129,000 |
131,000 |
12,900 |
10 |
246,000 |
249,000 |
24,600 |
10 |
47,000 |
48,000 |
4,700 |
10 |
131,000 |
133,000 |
13,100 |
10 |
249,000 |
252,000 |
24,900 |
10 |
48,000 |
49,000 |
4,800 |
10 |
133,000 |
135,000 |
13,300 |
10 |
252,000 |
255,000 |
25,200 |
10 |
49,000 |
50,000 |
4,900 |
10 |
135,000 |
137,000 |
13,500 |
10 |
255,000 |
258,000 |
25,500 |
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 |
% |
258,000 |
261,000 |
25,800 |
10 |
414,000 |
418,000 |
43,600 |
10 |
614,000 |
618,000 |
67,900 |
11 |
261,000 |
264,000 |
26,100 |
10 |
418,000 |
422,000 |
44,100 |
10 |
618,000 |
622,000 |
68,500 |
11 |
264,000 |
267,000 |
26,400 |
10 |
422,000 |
426,000 |
44,600 |
10 |
622,000 |
626,000 |
69,000 |
11 |
267,000 |
270,000 |
26,700 |
10 |
426,000 |
430,000 |
45,100 |
10 |
626,000 |
630,000 |
69,600 |
11 |
270,000 |
273,000 |
27,000 |
10 |
430,000 |
434,000 |
45,600 |
10 |
630,000 |
634,000 |
70,200 |
11 |
273,000 |
276,000 |
27,300 |
10 |
434,000 |
438,000 |
46,000 |
10 |
634,000 |
638,000 |
70,700 |
11 |
276,000 |
279,000 |
27,600 |
10 |
438,000 |
442,000 |
46,500 |
10 |
638,000 |
642,000 |
71,300 |
11 |
279,000 |
282,000 |
27,900 |
10 |
442,000 |
446,000 |
47,000 |
10 |
642,000 |
646,000 |
71,800 |
11 |
282,000 |
285,000 |
28,200 |
10 |
446,000 |
450,000 |
47,500 |
10 |
646,000 |
650,000 |
72,400 |
11 |
285,000 |
288,000 |
28,500 |
10 |
450,000 |
454,000 |
48,000 |
10 |
650,000 |
655,000 |
73,000 |
11 |
288,000 |
291,000 |
28,800 |
10 |
454,000 |
458,000 |
48,400 |
10 |
655,000 |
660,000 |
73,700 |
11 |
291,000 |
294,000 |
29,100 |
10 |
458,000 |
462,000 |
48,900 |
10 |
660,000 |
665,000 |
74,400 |
11 |
294,000 |
297,000 |
29,400 |
10 |
462,000 |
466,000 |
49,400 |
10 |
665,000 |
670,000 |
75,100 |
11 |
297,000 |
300,000 |
29,700 |
10 |
466,000 |
470,000 |
49,900 |
10 |
670,000 |
675,000 |
75,800 |
11 |
300,000 |
303,000 |
30,000 |
10 |
470,000 |
474,000 |
50,400 |
10 |
675,000 |
680,000 |
76,500 |
11 |
303,000 |
306,000 |
30,300 |
10 |
474,000 |
478,000 |
50,800 |
10 |
680,000 |
685,000 |
77,200 |
11 |
306,000 |
309,000 |
30,700 |
10 |
478,000 |
482,000 |
51,300 |
10 |
685,000 |
690,000 |
77,900 |
11 |
309,000 |
312,000 |
31,000 |
10 |
482,000 |
486,000 |
51,800 |
10 |
690,000 |
695,000 |
78,600 |
11 |
312,000 |
315,000 |
31,400 |
10 |
486,000 |
490,000 |
52,300 |
10 |
695,000 |
700,000 |
79,300 |
11 |
315,000 |
318,000 |
31,800 |
10 |
490,000 |
494,000 |
52,800 |
10 |
700,000 |
705,000 |
80,000 |
11 |
318,000 |
321,000 |
32,100 |
10 |
494,000 |
498,000 |
53,200 |
10 |
705,000 |
710,000 |
80,700 |
11 |
321,000 |
324,000 |
32,500 |
10 |
498,000 |
502,000 |
53,700 |
10 |
710,000 |
715,000 |
81,400 |
11 |
324,000 |
327,000 |
32,800 |
10 |
502,000 |
506,000 |
54,200 |
10 |
715,000 |
720,000 |
82,100 |
11 |
327,000 |
330,000 |
33,200 |
10 |
506,000 |
510,000 |
54,700 |
10 |
720,000 |
725,000 |
82,800 |
11 |
330,000 |
333,000 |
33,600 |
10 |
510,000 |
514,000 |
55,200 |
10 |
725,000 |
730,000 |
83,500 |
11 |
333,000 |
336,000 |
33,900 |
10 |
514,000 |
518,000 |
55,600 |
10 |
730,000 |
735,000 |
84,200 |
11 |
336,000 |
339,000 |
34,300 |
10 |
518,000 |
522,000 |
56,100 |
10 |
735,000 |
740,000 |
84,900 |
11 |
339,000 |
342,000 |
34,600 |
10 |
522,000 |
526,000 |
56,600 |
10 |
740,000 |
745,000 |
85,600 |
11 |
342,000 |
345,000 |
35,000 |
10 |
526,000 |
530,000 |
57,100 |
10 |
745,000 |
750,000 |
86,300 |
11 |
345,000 |
348,000 |
35,400 |
10 |
530,000 |
534,000 |
57,600 |
10 |
750,000 |
755,000 |
87,000 |
11 |
348,000 |
351,000 |
35,700 |
10 |
534,000 |
538,000 |
58,000 |
10 |
755,000 |
760,000 |
87,700 |
11 |
351,000 |
354,000 |
36,100 |
10 |
538,000 |
542,000 |
58,500 |
10 |
760,000 |
765,000 |
88,400 |
11 |
354,000 |
357,000 |
36,400 |
10 |
542,000 |
546,000 |
59,000 |
10 |
765,000 |
770,000 |
89,100 |
11 |
357,000 |
360,000 |
36,800 |
10 |
546,000 |
550,000 |
59,500 |
10 |
770,000 |
775,000 |
89,800 |
11 |
360,000 |
363,000 |
37,200 |
10 |
550,000 |
554,000 |
60,000 |
10 |
775,000 |
780,000 |
90,500 |
11 |
363,000 |
366,000 |
37,500 |
10 |
554,000 |
558,000 |
60,400 |
10 |
780,000 |
785,000 |
91,200 |
11 |
366,000 |
369,000 |
37,900 |
10 |
558,000 |
562,000 |
60,900 |
10 |
785,000 |
790,000 |
91,900 |
11 |
369,000 |
372,000 |
38,200 |
10 |
562,000 |
566,000 |
61,400 |
10 |
790,000 |
795,000 |
92,600 |
11 |
372,000 |
375,000 |
38,600 |
10 |
566,000 |
570,000 |
61,900 |
10 |
795,000 |
800,000 |
93,300 |
11 |
375,000 |
378,000 |
39,000 |
10 |
570,000 |
574,000 |
62,400 |
10 |
800,000 |
805,000 |
94,000 |
11 |
378,000 |
381,000 |
39,300 |
10 |
574,000 |
578,000 |
62,800 |
10 |
805,000 |
810,000 |
94,700 |
11 |
381,000 |
384,000 |
39,700 |
10 |
578,000 |
582,000 |
63,300 |
10 |
810,000 |
815,000 |
95,400 |
11 |
384,000 |
387,000 |
40,000 |
10 |
582,000 |
586,000 |
63,800 |
10 |
815,000 |
820,000 |
96,100 |
11 |
387,000 |
390,000 |
40,400 |
10 |
586,000 |
590,000 |
64,300 |
10 |
820,000 |
825,000 |
96,800 |
11 |
390,000 |
394,000 |
40,800 |
10 |
590,000 |
594,000 |
64,800 |
10 |
825,000 |
830,000 |
97,500 |
11 |
394,000 |
398,000 |
41,200 |
10 |
594,000 |
598,000 |
65,200 |
10 |
830,000 |
835,000 |
98,200 |
11 |
398,000 |
402,000 |
41,700 |
10 |
598,000 |
602,000 |
65,700 |
10 |
835,000 |
840,000 |
98,900 |
11 |
402,000 |
406,000 |
42,200 |
10 |
602,000 |
606,000 |
66,200 |
10 |
840,000 |
845,000 |
99,600 |
11 |
406,000 |
410,000 |
42,700 |
10 |
606,000 |
610,000 |
66,800 |
11 |
845,000 |
850,000 |
100,300 |
11 |
410,000 |
414,000 |
43,200 |
10 |
610,000 |
614,000 |
67,400 |
11 |
850,000 |
855,000 |
101,000 |
11 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
855,000 |
860,000 |
101,700 |
11 |
1,105,000 |
1,110,000 |
140,800 |
12 |
1,355,000 |
1,360,000 |
183,900 |
13 |
860,000 |
865,000 |
102,400 |
11 |
1,110,000 |
1,115,000 |
141,600 |
12 |
1,360,000 |
1,365,000 |
184,800 |
13 |
865,000 |
870,000 |
103,100 |
11 |
1,115,000 |
1,120,000 |
142,400 |
12 |
1,365,000 |
1,370,000 |
185,700 |
13 |
870,000 |
875,000 |
103,800 |
11 |
1,120,000 |
1,125,000 |
143,200 |
12 |
1,370,000 |
1,375,000 |
186,600 |
13 |
875,000 |
880,000 |
104,500 |
11 |
1,125,000 |
1,130,000 |
144,000 |
12 |
1,375,000 |
1,380,000 |
187,500 |
13 |
880,000 |
885,000 |
105,200 |
11 |
1,130,000 |
1,135,000 |
144,800 |
12 |
1,380,000 |
1,385,000 |
188,400 |
13 |
885,000 |
890,000 |
105,900 |
11 |
1,135,000 |
1,140,000 |
145,600 |
12 |
1,385,000 |
1,390,000 |
189,300 |
13 |
890,000 |
895,000 |
106,600 |
11 |
1,140,000 |
1,145,000 |
146,400 |
12 |
1,390,000 |
1,395,000 |
190,200 |
13 |
895,000 |
900,000 |
107,300 |
11 |
1,145,000 |
1,150,000 |
147,200 |
12 |
1,395,000 |
1,400,000 |
191,100 |
13 |
900,000 |
905,000 |
108,000 |
12 |
1,150,000 |
1,155,000 |
148,000 |
12 |
1,400,000 |
1,405,000 |
192,000 |
13 |
905,000 |
910,000 |
108,800 |
12 |
1,155,000 |
1,160,000 |
148,800 |
12 |
1,405,000 |
1,410,000 |
192,900 |
13 |
910,000 |
915,000 |
109,600 |
12 |
1,160,000 |
1,165,000 |
149,600 |
12 |
1,410,000 |
1,415,000 |
193,800 |
13 |
915,000 |
920,000 |
110,400 |
12 |
1,165,000 |
1,170,000 |
150,400 |
12 |
1,415,000 |
1,420,000 |
194,700 |
13 |
920,000 |
925,000 |
111,200 |
12 |
1,170,000 |
1,175,000 |
151,200 |
12 |
1,420,000 |
1,425,000 |
195,600 |
13 |
925,000 |
930,000 |
112,000 |
12 |
1,175,000 |
1,180,000 |
152,000 |
12 |
1,425,000 |
1,430,000 |
196,500 |
13 |
930,000 |
935,000 |
112,800 |
12 |
1,180,000 |
1,185,000 |
152,800 |
12 |
1,430,000 |
1,435,000 |
197,400 |
13 |
935,000 |
940,000 |
113,600 |
12 |
1,185,000 |
1,190,000 |
153,600 |
12 |
1,435,000 |
1,440,000 |
198,300 |
13 |
940,000 |
945,000 |
114,400 |
12 |
1,190,000 |
1,195,000 |
154,400 |
12 |
1,440,000 |
1,445,000 |
199,200 |
13 |
945,000 |
950,000 |
115,200 |
12 |
1,195,000 |
1,200,000 |
155,200 |
12 |
1,445,000 |
1,450,000 |
200,100 |
13 |
950,000 |
955,000 |
116,000 |
12 |
1,200,000 |
1,205,000 |
156,000 |
13 |
1,450,000 |
1,455,000 |
201,000 |
13 |
955,000 |
960,000 |
116,800 |
12 |
1,205,000 |
1,210,000 |
156,900 |
13 |
1,455,000 |
1,460,000 |
201,900 |
13 |
960,000 |
965,000 |
117,600 |
12 |
1,210,000 |
1,215,000 |
157,800 |
13 |
1,460,000 |
1,465,000 |
202,800 |
13 |
965,000 |
970,000 |
118,400 |
12 |
1,215,000 |
1,220,000 |
158,700 |
13 |
1,465,000 |
1,470,000 |
203,700 |
13 |
970,000 |
975,000 |
119,200 |
12 |
1,220,000 |
1,225,000 |
159,600 |
13 |
1,470,000 |
1,475,000 |
204,600 |
13 |
975,000 |
980,000 |
120,000 |
12 |
1,225,000 |
1,230,000 |
160,500 |
13 |
1,475,000 |
1,480,000 |
205,500 |
13 |
980,000 |
985,000 |
120,800 |
12 |
1,230,000 |
1,235,000 |
161,400 |
13 |
1,480,000 |
1,485,000 |
206,400 |
13 |
985,000 |
990,000 |
121,600 |
12 |
1,235,000 |
1,240,000 |
162,300 |
13 |
1,485,000 |
1,490,000 |
207,300 |
13 |
990,000 |
995,000 |
122,400 |
12 |
1,240,000 |
1,245,000 |
163,200 |
13 |
1,490,000 |
1,495,000 |
208,200 |
13 |
995,000 |
1,000,000 |
123,200 |
12 |
1,245,000 |
1,250,000 |
164,100 |
13 |
1,495,000 |
1,500,000 |
209,100 |
13 |
1,000,000 |
1,005,000 |
124,000 |
12 |
1,250,000 |
1,255,000 |
165,000 |
13 |
1,500,000 |
1,505,000 |
210,000 |
14 |
1,005,000 |
1,010,000 |
124,800 |
12 |
1,255,000 |
1,260,000 |
165,900 |
13 |
1,505,000 |
1,510,000 |
211,000 |
14 |
1,010,000 |
1,015,000 |
125,600 |
12 |
1,260,000 |
1,265,000 |
166,800 |
13 |
1,510,000 |
1,515,000 |
212,100 |
14 |
1,015,000 |
1,020,000 |
126,400 |
12 |
1,265,000 |
1,270,000 |
167,700 |
13 |
1,515,000 |
1,520,000 |
213,100 |
14 |
1,020,000 |
1,025,000 |
127,200 |
12 |
1,270,000 |
1,275,000 |
168,600 |
13 |
1,520,000 |
1,525,000 |
214,200 |
14 |
1,025,000 |
1,030,000 |
128,000 |
12 |
1,275,000 |
1,280,000 |
169,500 |
13 |
1,525,000 |
1,530,000 |
215,200 |
14 |
1,030,000 |
1,035,000 |
128,800 |
12 |
1,280,000 |
1,285,000 |
170,400 |
13 |
1,530,000 |
1,535,000 |
216,300 |
14 |
1,035,000 |
1,040,000 |
129,600 |
12 |
1,285,000 |
1,290,000 |
171,300 |
13 |
1,535,000 |
1,540,000 |
217,300 |
14 |
1,040,000 |
1,045,000 |
130,400 |
12 |
1,290,000 |
1,295,000 |
172,200 |
13 |
1,540,000 |
1,545,000 |
218,400 |
14 |
1,045,000 |
1,050,000 |
131,200 |
12 |
1,295,000 |
1,300,000 |
173,100 |
13 |
1,545,000 |
1,550,000 |
219,400 |
14 |
1,050,000 |
1,055,000 |
132,000 |
12 |
1,300,000 |
1,305,000 |
174,000 |
13 |
1,550,000 |
1,555,000 |
220,500 |
14 |
1,055,000 |
1,060,000 |
132,800 |
12 |
1,305,000 |
1,310,000 |
174,900 |
13 |
1,555,000 |
1,560,000 |
221,500 |
14 |
1,060,000 |
1,065,000 |
133,600 |
12 |
1,310,000 |
1,315,000 |
175,800 |
13 |
1,560,000 |
1,565,000 |
222,600 |
14 |
1,065,000 |
1,070,000 |
134,400 |
12 |
1,315,000 |
1,320,000 |
176,700 |
13 |
1,565,000 |
1,570,000 |
223,600 |
14 |
1,070,000 |
1,075,000 |
135,200 |
12 |
1,320,000 |
1,325,000 |
177,600 |
13 |
1,570,000 |
1,575,000 |
224,700 |
14 |
1,075,000 |
1,080,000 |
136,000 |
12 |
1,325,000 |
1,330,000 |
178,500 |
13 |
1,575,000 |
1,580,000 |
225,700 |
14 |
1,080,000 |
1,085,000 |
136,800 |
12 |
1,330,000 |
1,335,000 |
179,400 |
13 |
1,580,000 |
1,585,000 |
226,800 |
14 |
1,085,000 |
1,090,000 |
137,600 |
12 |
1,335,000 |
1,340,000 |
180,300 |
13 |
1,585,000 |
1,590,000 |
227,800 |
14 |
1,090,000 |
1,095,000 |
138,400 |
12 |
1,340,000 |
1,345,000 |
181,200 |
13 |
1,590,000 |
1,595,000 |
228,900 |
14 |
1,095,000 |
1,100,000 |
139,200 |
12 |
1,345,000 |
1,350,000 |
182,100 |
13 |
1,595,000 |
1,600,000 |
229,900 |
14 |
1,100,000 |
1,105,000 |
140,000 |
12 |
1,350,000 |
1,355,000 |
183,000 |
13 |
1,600,000 |
1,605,000 |
231,000 |
14 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
1,605,000 |
1,610,000 |
232,000 |
14 |
1,755,000 |
1,760,000 |
263,500 |
15 |
1,905,000 |
1,910,000 |
295,000 |
15 |
1,610,000 |
1,615,000 |
233,100 |
14 |
1,760,000 |
1,765,000 |
264,600 |
15 |
1,910,000 |
1,915,000 |
296,100 |
15 |
1,615,000 |
1,620,000 |
234,100 |
14 |
1,765,000 |
1,770,000 |
265,600 |
15 |
1,915,000 |
1,920,000 |
297,100 |
15 |
1,620,000 |
1,625,000 |
235,200 |
14 |
1,770,000 |
1,775,000 |
266,700 |
15 |
1,920,000 |
1,925,000 |
298,200 |
15 |
1,625,000 |
1,630,000 |
236,200 |
14 |
1,775,000 |
1,780,000 |
267,700 |
15 |
1,925,000 |
1,930,000 |
299,200 |
15 |
1,630,000 |
1,635,000 |
237,300 |
14 |
1,780,000 |
1,785,000 |
268,800 |
15 |
1,930,000 |
1,935,000 |
300,300 |
15 |
1,635,000 |
1,640,000 |
238,300 |
14 |
1,785,000 |
1,790,000 |
269,800 |
15 |
1,935,000 |
1,940,000 |
301,300 |
15 |
1,640,000 |
1,645,000 |
239,400 |
14 |
1,790,000 |
1,795,000 |
270,900 |
15 |
1,940,000 |
1,945,000 |
302,400 |
15 |
1,645,000 |
1,650,000 |
240,400 |
14 |
1,795,000 |
1,800,000 |
271,900 |
15 |
1,945,000 |
1,950,000 |
303,400 |
15 |
1,650,000 |
1,655,000 |
241,500 |
14 |
1,800,000 |
1,805,000 |
273,000 |
15 |
1,950,000 |
1,955,000 |
304,500 |
15 |
1,655,000 |
1,660,000 |
242,500 |
14 |
1,805,000 |
1,810,000 |
274,000 |
15 |
1,955,000 |
1,960,000 |
305,500 |
15 |
1,660,000 |
1,665,000 |
243,600 |
14 |
1,810,000 |
1,815,000 |
275,100 |
15 |
1,960,000 |
1,965,000 |
306,600 |
15 |
1,665,000 |
1,670,000 |
244,600 |
14 |
1,815,000 |
1,820,000 |
276,100 |
15 |
1,965,000 |
1,970,000 |
307,600 |
15 |
1,670,000 |
1,675,000 |
245,700 |
14 |
1,820,000 |
1,825,000 |
277,200 |
15 |
1,970,000 |
1,975,000 |
308,700 |
15 |
1,675,000 |
1,680,000 |
246,700 |
14 |
1,825,000 |
1,830,000 |
278,200 |
15 |
1,975,000 |
1,980,000 |
309,700 |
15 |
1,680,000 |
1,685,000 |
247,800 |
14 |
1,830,000 |
1,835,000 |
279,300 |
15 |
1,980,000 |
1,985,000 |
310,800 |
15 |
1,685,000 |
1,690,000 |
248,800 |
14 |
1,835,000 |
1,840,000 |
280,300 |
15 |
1,985,000 |
1,990,000 |
311,800 |
15 |
1,690,000 |
1,695,000 |
249,900 |
14 |
1,840,000 |
1,845,000 |
281,400 |
15 |
1,990,000 |
1,995,000 |
312,900 |
15 |
1,695,000 |
1,700,000 |
250,900 |
14 |
1,845,000 |
1,850,000 |
282,400 |
15 |
1,995,000 |
2,000,000 |
313,900 |
15 |
1,700,000 |
1,705,000 |
252,000 |
14 |
1,850,000 |
1,855,000 |
283,500 |
15 |
2,000,000円 |
315,000 |
15 |
|
1,705,000 |
1,710,000 |
253,000 |
14 |
1,855,000 |
1,860,000 |
284,500 |
15 |
||||
1,710,000 |
1,715,000 |
254,100 |
14 |
1,860,000 |
1,865,000 |
285,600 |
15 |
||||
1,715,000 |
1,720,000 |
255,100 |
14 |
1,865,000 |
1,870,000 |
286,600 |
15 |
||||
1,720,000 |
1,725,000 |
256,200 |
14 |
1,870,000 |
1,875,000 |
287,700 |
15 |
||||
1,725,000 |
1,730,000 |
257,200 |
14 |
1,875,000 |
1,880,000 |
288,700 |
15 |
||||
1,730,000 |
1,735,000 |
258,300 |
14 |
1,880,000 |
1,885,000 |
289,800 |
15 |
||||
1,735,000 |
1,740,000 |
259,300 |
14 |
1,885,000 |
1,890,000 |
290,800 |
15 |
||||
1,740,000 |
1,745,000 |
260,400 |
14 |
1,890,000 |
1,895,000 |
291,900 |
15 |
||||
1,745,000 |
1,750,000 |
261,400 |
14 |
1,895,000 |
1,900,000 |
292,900 |
15 |
||||
1,750,000 |
1,755,000 |
262,500 |
15 |
1,900,000 |
1,905,000 |
294,000 |
15 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,000円未満 |
0 |
45,000 |
46,000 |
4,500 |
117,000 |
119,000 |
11,700 |
|
1,000 |
2,000 |
100 |
46,000 |
47,000 |
4,600 |
119,000 |
121,000 |
11,900 |
2,000 |
3,000 |
200 |
47,000 |
48,000 |
4,700 |
121,000 |
123,000 |
12,100 |
3,000 |
4,000 |
300 |
48,000 |
49,000 |
4,800 |
123,000 |
125,000 |
12,300 |
4,000 |
5,000 |
400 |
49,000 |
50,000 |
4,900 |
125,000 |
127,000 |
12,500 |
5,000 |
6,000 |
500 |
50,000 |
51,000 |
5,000 |
127,000 |
129,000 |
12,700 |
6,000 |
7,000 |
600 |
51,000 |
52,000 |
5,100 |
129,000 |
131,000 |
12,900 |
7,000 |
8,000 |
700 |
52,000 |
53,000 |
5,200 |
131,000 |
133,000 |
13,100 |
8,000 |
9,000 |
800 |
53,000 |
54,000 |
5,300 |
133,000 |
135,000 |
13,300 |
9,000 |
10,000 |
900 |
54,000 |
55,000 |
5,400 |
135,000 |
137,000 |
13,500 |
10,000 |
11,000 |
1,000 |
55,000 |
56,000 |
5,500 |
137,000 |
139,000 |
13,700 |
11,000 |
12,000 |
1,100 |
56,000 |
57,000 |
5,600 |
139,000 |
141,000 |
13,900 |
12,000 |
13,000 |
1,200 |
57,000 |
58,000 |
5,700 |
141,000 |
143,000 |
14,100 |
13,000 |
14,000 |
1,300 |
58,000 |
59,000 |
5,800 |
143,000 |
145,000 |
14,300 |
14,000 |
15,000 |
1,400 |
59,000 |
60,000 |
5,900 |
145,000 |
147,000 |
14,500 |
15,000 |
16,000 |
1,500 |
60,000 |
61,000 |
6,000 |
147,000 |
149,000 |
14,700 |
16,000 |
17,000 |
1,600 |
61,000 |
62,000 |
6,100 |
149,000 |
151,000 |
14,900 |
17,000 |
18,000 |
1,700 |
62,000 |
63,000 |
6,200 |
151,000 |
153,000 |
15,100 |
18,000 |
19,000 |
1,800 |
63,000 |
65,000 |
6,300 |
153,000 |
155,000 |
15,300 |
19,000 |
20,000 |
1,900 |
65,000 |
67,000 |
6,500 |
155,000 |
157,000 |
15,500 |
20,000 |
21,000 |
2,000 |
67,000 |
69,000 |
6,700 |
157,000 |
159,000 |
15,700 |
21,000 |
22,000 |
2,100 |
69,000 |
71,000 |
6,900 |
159,000 |
161,000 |
15,900 |
22,000 |
23,000 |
2,200 |
71,000 |
73,000 |
7,100 |
161,000 |
163,000 |
16,100 |
23,000 |
24,000 |
2,300 |
73,000 |
75,000 |
7,300 |
163,000 |
165,000 |
16,300 |
24,000 |
25,000 |
2,400 |
75,000 |
77,000 |
7,500 |
165,000 |
167,000 |
16,500 |
25,000 |
26,000 |
2,500 |
77,000 |
79,000 |
7,700 |
167,000 |
169,000 |
16,700 |
26,000 |
27,000 |
2,600 |
79,000 |
81,000 |
7,900 |
169,000 |
171,000 |
16,900 |
27,000 |
28,000 |
2,700 |
81,000 |
83,000 |
8,100 |
171,000 |
173,000 |
17,100 |
28,000 |
29,000 |
2,800 |
83,000 |
85,000 |
8,300 |
173,000 |
175,000 |
17,300 |
29,000 |
30,000 |
2,900 |
85,000 |
87,000 |
8,500 |
175,000 |
177,000 |
17,500 |
30,000 |
31,000 |
3,000 |
87,000 |
89,000 |
8,700 |
177,000 |
179,000 |
17,700 |
31,000 |
32,000 |
3,100 |
89,000 |
91,000 |
8,900 |
179,000 |
181,000 |
17,900 |
32,000 |
33,000 |
3,200 |
91,000 |
93,000 |
9,100 |
181,000 |
183,000 |
18,100 |
33,000 |
34,000 |
3,300 |
93,000 |
95,000 |
9,300 |
183,000 |
185,000 |
18,300 |
34,000 |
35,000 |
3,400 |
95,000 |
97,000 |
9,500 |
185,000 |
187,000 |
18,500 |
35,000 |
36,000 |
3,500 |
97,000 |
99,000 |
9,700 |
187,000 |
189,000 |
18,700 |
36,000 |
37,000 |
3,600 |
99,000 |
101,000 |
9,900 |
189,000 |
191,000 |
18,900 |
37,000 |
38,000 |
3,700 |
101,000 |
103,000 |
10,100 |
191,000 |
193,000 |
19,100 |
38,000 |
39,000 |
3,800 |
103,000 |
105,000 |
10,300 |
193,000 |
195,000 |
19,300 |
39,000 |
40,000 |
3,900 |
105,000 |
107,000 |
10,500 |
195,000 |
198,000 |
19,500 |
40,000 |
41,000 |
4,000 |
107,000 |
109,000 |
10,700 |
198,000 |
201,000 |
19,800 |
41,000 |
42,000 |
4,100 |
109,000 |
111,000 |
10,900 |
201,000 |
204,000 |
20,100 |
42,000 |
43,000 |
4,200 |
111,000 |
113,000 |
11,100 |
204,000 |
207,000 |
20,400 |
43,000 |
44,000 |
4,300 |
113,000 |
115,000 |
11,300 |
207,000 |
210,000 |
20,700 |
44,000 |
45,000 |
4,400 |
115,000 |
117,000 |
11,500 |
210,000 |
213,000 |
21,000 |
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 |
213,000 |
216,000 |
21,300 |
348,000 |
351,000 |
34,800 |
514,000 |
518,000 |
51,400 |
216,000 |
219,000 |
21,600 |
351,000 |
354,000 |
35,100 |
518,000 |
522,000 |
51,800 |
219,000 |
222,000 |
21,900 |
354,000 |
357,000 |
35,400 |
522,000 |
526,000 |
52,200 |
222,000 |
225,000 |
22,200 |
357,000 |
360,000 |
35,700 |
526,000 |
530,000 |
52,600 |
225,000 |
228,000 |
22,500 |
360,000 |
363,000 |
36,000 |
530,000 |
534,000 |
53,000 |
228,000 |
231,000 |
22,800 |
363,000 |
366,000 |
36,300 |
534,000 |
538,000 |
53,400 |
231,000 |
234,000 |
23,100 |
366,000 |
369,000 |
36,600 |
538,000 |
542,000 |
53,800 |
234,000 |
237,000 |
23,400 |
369,000 |
372,000 |
36,900 |
542,000 |
546,000 |
54,200 |
237,000 |
240,000 |
23,700 |
372,000 |
375,000 |
37,200 |
546,000 |
550,000 |
54,600 |
240,000 |
243,000 |
24,000 |
375,000 |
378,000 |
37,500 |
550,000 |
554,000 |
55,000 |
243,000 |
246,000 |
24,300 |
378,000 |
381,000 |
37,800 |
554,000 |
558,000 |
55,400 |
246,000 |
249,000 |
24,600 |
381,000 |
384,000 |
38,100 |
558,000 |
562,000 |
55,800 |
249,000 |
252,000 |
24,900 |
384,000 |
387,000 |
38,400 |
562,000 |
566,000 |
56,200 |
252,000 |
255,000 |
25,200 |
387,000 |
390,000 |
38,700 |
566,000 |
570,000 |
56,600 |
255,000 |
258,000 |
25,500 |
390,000 |
394,000 |
39,000 |
570,000 |
574,000 |
57,000 |
258,000 |
261,000 |
25,800 |
394,000 |
398,000 |
39,400 |
574,000 |
578,000 |
57,400 |
261,000 |
264,000 |
26,100 |
398,000 |
402,000 |
39,800 |
578,000 |
582,000 |
57,800 |
264,000 |
267,000 |
26,400 |
402,000 |
406,000 |
40,200 |
582,000 |
586,000 |
58,200 |
267,000 |
270,000 |
26,700 |
406,000 |
410,000 |
40,600 |
586,000 |
590,000 |
58,600 |
270,000 |
273,000 |
27,000 |
410,000 |
414,000 |
41,000 |
590,000 |
594,000 |
59,000 |
273,000 |
276,000 |
27,300 |
414,000 |
418,000 |
41,400 |
594,000 |
598,000 |
59,400 |
276,000 |
279,000 |
27,600 |
418,000 |
422,000 |
41,800 |
598,000 |
602,000 |
59,800 |
279,000 |
282,000 |
27,900 |
422,000 |
426,000 |
42,200 |
602,000 |
606,000 |
60,200 |
282,000 |
285,000 |
28,200 |
426,000 |
430,000 |
42,600 |
606,000 |
610,000 |
60,600 |
285,000 |
288,000 |
28,500 |
430,000 |
434,000 |
43,000 |
610,000 |
614,000 |
61,000 |
288,000 |
291,000 |
28,800 |
434,000 |
438,000 |
43,400 |
614,000 |
618,000 |
61,400 |
291,000 |
294,000 |
29,100 |
438,000 |
442,000 |
43,800 |
618,000 |
622,000 |
61,800 |
294,000 |
297,000 |
29,400 |
442,000 |
446,000 |
44,200 |
622,000 |
626,000 |
62,200 |
297,000 |
300,000 |
29,700 |
446,000 |
450,000 |
44,600 |
626,000 |
630,000 |
62,600 |
300,000 |
303,000 |
30,000 |
450,000 |
454,000 |
45,000 |
630,000 |
634,000 |
63,000 |
303,000 |
306,000 |
30,300 |
454,000 |
458,000 |
45,400 |
634,000 |
638,000 |
63,400 |
306,000 |
309,000 |
30,600 |
458,000 |
462,000 |
45,800 |
638,000 |
642,000 |
63,800 |
309,000 |
312,000 |
30,900 |
462,000 |
466,000 |
46,200 |
642,000 |
646,000 |
64,200 |
312,000 |
315,000 |
31,200 |
466,000 |
470,000 |
46,600 |
646,000 |
650,000 |
64,600 |
315,000 |
318,000 |
31,500 |
470,000 |
474,000 |
47,000 |
650,000 |
655,000 |
65,000 |
318,000 |
321,000 |
31,800 |
474,000 |
478,000 |
47,400 |
655,000 |
660,000 |
65,500 |
321,000 |
324,000 |
32,100 |
478,000 |
482,000 |
47,800 |
660,000 |
665,000 |
66,000 |
324,000 |
327,000 |
32,400 |
482,000 |
486,000 |
48,200 |
665,000 |
670,000 |
66,500 |
327,000 |
330,000 |
32,700 |
486,000 |
490,000 |
48,600 |
670,000 |
675,000 |
67,000 |
330,000 |
333,000 |
33,000 |
490,000 |
494,000 |
49,000 |
675,000 |
680,000 |
67,500 |
333,000 |
336,000 |
33,300 |
494,000 |
498,000 |
49,400 |
680,000 |
685,000 |
68,000 |
336,000 |
339,000 |
33,600 |
498,000 |
502,000 |
49,800 |
685,000 |
690,000 |
68,500 |
339,000 |
342,000 |
33,900 |
502,000 |
506,000 |
50,200 |
690,000 |
695,000 |
69,000 |
342,000 |
345,000 |
34,200 |
506,000 |
510,000 |
50,600 |
695,000 |
700,000 |
69,500 |
345,000 |
348,000 |
34,500 |
510,000 |
514,000 |
51,000 |
700,000 |
705,000 |
70,000 |
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 |
705,000 |
710,000 |
70,500 |
930,000 |
935,000 |
93,000 |
1,155,000 |
1,160,000 |
115,500 |
710,000 |
715,000 |
71,000 |
935,000 |
940,000 |
93,500 |
1,160,000 |
1,165,000 |
116,000 |
715,000 |
720,000 |
71,500 |
940,000 |
945,000 |
94,000 |
1,165,000 |
1,170,000 |
116,500 |
720,000 |
725,000 |
72,000 |
945,000 |
950,000 |
94,500 |
1,170,000 |
1,175,000 |
117,000 |
725,000 |
730,000 |
72,500 |
950,000 |
955,000 |
95,000 |
1,175,000 |
1,180,000 |
117,500 |
730,000 |
735,000 |
73,000 |
955,000 |
960,000 |
95,500 |
1,180,000 |
1,185,000 |
118,000 |
735,000 |
740,000 |
73,500 |
960,000 |
965,000 |
96,000 |
1,185,000 |
1,190,000 |
118,500 |
740,000 |
745,000 |
74,000 |
965,000 |
970,000 |
96,500 |
1,190,000 |
1,195,000 |
119,000 |
745,000 |
750,000 |
74,500 |
970,000 |
975,000 |
97,000 |
1,195,000 |
1,200,000 |
119,500 |
750,000 |
755,000 |
75,000 |
975,000 |
980,000 |
97,500 |
1,200,000 |
1,205,000 |
120,000 |
755,000 |
760,000 |
75,500 |
980,000 |
985,000 |
98,000 |
1,205,000 |
1,210,000 |
120,500 |
760,000 |
765,000 |
76,000 |
985,000 |
990,000 |
98,500 |
1,210,000 |
1,215,000 |
121,000 |
765,000 |
770,000 |
76,500 |
990,000 |
995,000 |
99,000 |
1,215,000 |
1,220,000 |
121,500 |
770,000 |
775,000 |
77,000 |
995,000 |
1,000,000 |
99,500 |
1,220,000 |
1,225,000 |
122,000 |
775,000 |
780,000 |
77,500 |
1,000,000 |
1,005,000 |
100,000 |
1,225,000 |
1,230,000 |
122,500 |
780,000 |
785,000 |
78,000 |
1,005,000 |
1,010,000 |
100,500 |
1,230,000 |
1,235,000 |
123,000 |
785,000 |
790,000 |
78,500 |
1,010,000 |
1,015,000 |
101,000 |
1,235,000 |
1,240,000 |
123,500 |
790,000 |
795,000 |
79,000 |
1,015,000 |
1,020,000 |
101,500 |
1,240,000 |
1,245,000 |
124,000 |
795,000 |
800,000 |
79,500 |
1,020,000 |
1,025,000 |
102,000 |
1,245,000 |
1,250,000 |
124,500 |
800,000 |
805,000 |
80,000 |
1,025,000 |
1,030,000 |
102,500 |
1,250,000 |
1,255,000 |
125,000 |
805,000 |
810,000 |
80,500 |
1,030,000 |
1,035,000 |
103,000 |
1,255,000 |
1,260,000 |
125,500 |
810,000 |
815,000 |
81,000 |
1,035,000 |
1,040,000 |
103,500 |
1,260,000 |
1,265,000 |
126,000 |
815,000 |
820,000 |
81,500 |
1,040,000 |
1,045,000 |
104,000 |
1,265,000 |
1,270,000 |
126,500 |
820,000 |
825,000 |
82,000 |
1,045,000 |
1,050,000 |
104,500 |
1,270,000 |
1,275,000 |
127,000 |
825,000 |
830,000 |
82,500 |
1,050,000 |
1,055,000 |
105,000 |
1,275,000 |
1,280,000 |
127,500 |
830,000 |
835,000 |
83,000 |
1,055,000 |
1,060,000 |
105,500 |
1,280,000 |
1,285,000 |
128,000 |
835,000 |
840,000 |
83,500 |
1,060,000 |
1,065,000 |
106,000 |
1,285,000 |
1,290,000 |
128,500 |
840,000 |
845,000 |
84,000 |
1,065,000 |
1,070,000 |
106,500 |
1,290,000 |
1,295,000 |
129,000 |
845,000 |
850,000 |
84,500 |
1,070,000 |
1,075,000 |
107,000 |
1,295,000 |
1,300,000 |
129,500 |
850,000 |
855,000 |
85,000 |
1,075,000 |
1,080,000 |
107,500 |
1,300,000 |
1,305,000 |
130,000 |
855,000 |
860,000 |
85,500 |
1,080,000 |
1,085,000 |
108,000 |
1,305,000 |
1,310,000 |
130,500 |
860,000 |
865,000 |
86,000 |
1,085,000 |
1,090,000 |
108,500 |
1,310,000 |
1,315,000 |
131,000 |
865,000 |
870,000 |
86,500 |
1,090,000 |
1,095,000 |
109,000 |
1,315,000 |
1,320,000 |
131,500 |
870,000 |
875,000 |
87,000 |
1,095,000 |
1,100,000 |
109,500 |
1,320,000 |
1,325,000 |
132,000 |
875,000 |
880,000 |
87,500 |
1,100,000 |
1,105,000 |
110,000 |
1,325,000 |
1,330,000 |
132,500 |
880,000 |
885,000 |
88,000 |
1,105,000 |
1,110,000 |
110,500 |
1,330,000 |
1,335,000 |
133,000 |
885,000 |
890,000 |
88,500 |
1,110,000 |
1,115,000 |
111,000 |
1,335,000 |
1,340,000 |
133,500 |
890,000 |
895,000 |
89,000 |
1,115,000 |
1,120,000 |
111,500 |
1,340,000 |
1,345,000 |
134,000 |
895,000 |
900,000 |
89,500 |
1,120,000 |
1,125,000 |
112,000 |
1,345,000 |
1,350,000 |
134,500 |
900,000 |
905,000 |
90,000 |
1,125,000 |
1,130,000 |
112,500 |
1,350,000 |
1,355,000 |
135,000 |
905,000 |
910,000 |
90,500 |
1,130,000 |
1,135,000 |
113,000 |
1,355,000 |
1,360,000 |
135,500 |
910,000 |
915,000 |
91,000 |
1,135,000 |
1,140,000 |
113,500 |
1,360,000 |
1,365,000 |
136,000 |
915,000 |
920,000 |
91,500 |
1,140,000 |
1,145,000 |
114,000 |
1,365,000 |
1,370,000 |
136,500 |
920,000 |
925,000 |
92,000 |
1,145,000 |
1,150,000 |
114,500 |
1,370,000 |
1,375,000 |
137,000 |
925,000 |
930,000 |
92,500 |
1,150,000 |
1,155,000 |
115,000 |
1,375,000 |
1,380,000 |
137,500 |
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 |
1,380,000 |
1,385,000 |
138,000 |
1,605,000 |
1,610,000 |
162,600 |
1,830,000 |
1,835,000 |
189,600 |
1,385,000 |
1,390,000 |
138,500 |
1,610,000 |
1,615,000 |
163,200 |
1,835,000 |
1,840,000 |
190,200 |
1,390,000 |
1,395,000 |
139,000 |
1,615,000 |
1,620,000 |
163,800 |
1,840,000 |
1,845,000 |
190,800 |
1,395,000 |
1,400,000 |
139,500 |
1,620,000 |
1,625,000 |
164,400 |
1,845,000 |
1,850,000 |
191,400 |
1,400,000 |
1,405,000 |
140,000 |
1,625,000 |
1,630,000 |
165,000 |
1,850,000 |
1,855,000 |
192,000 |
1,405,000 |
1,410,000 |
140,500 |
1,630,000 |
1,635,000 |
165,600 |
1,855,000 |
1,860,000 |
192,600 |
1,410,000 |
1,415,000 |
141,000 |
1,635,000 |
1,640,000 |
166,200 |
1,860,000 |
1,865,000 |
193,200 |
1,415,000 |
1,420,000 |
141,500 |
1,640,000 |
1,645,000 |
166,800 |
1,865,000 |
1,870,000 |
193,800 |
1,420,000 |
1,425,000 |
142,000 |
1,645,000 |
1,650,000 |
167,400 |
1,870,000 |
1,875,000 |
194,400 |
1,425,000 |
1,430,000 |
142,500 |
1,650,000 |
1,655,000 |
168,000 |
1,875,000 |
1,880,000 |
195,000 |
1,430,000 |
1,435,000 |
143,000 |
1,655,000 |
1,660,000 |
168,600 |
1,880,000 |
1,885,000 |
195,600 |
1,435,000 |
1,440,000 |
143,500 |
1,660,000 |
1,665,000 |
169,200 |
1,885,000 |
1,890,000 |
196,200 |
1,440,000 |
1,445,000 |
144,000 |
1,665,000 |
1,670,000 |
169,800 |
1,890,000 |
1,895,000 |
196,800 |
1,445,000 |
1,450,000 |
144,500 |
1,670,000 |
1,675,000 |
170,400 |
1,895,000 |
1,900,000 |
197,400 |
1,450,000 |
1,455,000 |
145,000 |
1,675,000 |
1,680,000 |
171,000 |
1,900,000 |
1,905,000 |
198,000 |
1,455,000 |
1,460,000 |
145,500 |
1,680,000 |
1,685,000 |
171,600 |
1,905,000 |
1,910,000 |
198,600 |
1,460,000 |
1,465,000 |
146,000 |
1,685,000 |
1,690,000 |
172,200 |
1,910,000 |
1,915,000 |
199,200 |
1,465,000 |
1,470,000 |
146,500 |
1,690,000 |
1,695,000 |
172,800 |
1,915,000 |
1,920,000 |
199,800 |
1,470,000 |
1,475,000 |
147,000 |
1,695,000 |
1,700,000 |
173,400 |
1,920,000 |
1,925,000 |
200,400 |
1,475,000 |
1,480,000 |
147,500 |
1,700,000 |
1,705,000 |
174,000 |
1,925,000 |
1,930,000 |
201,000 |
1,480,000 |
1,485,000 |
148,000 |
1,705,000 |
1,710,000 |
174,600 |
1,930,000 |
1,935,000 |
201,600 |
1,485,000 |
1,490,000 |
148,500 |
1,710,000 |
1,715,000 |
175,200 |
1,935,000 |
1,940,000 |
202,200 |
1,490,000 |
1,495,000 |
149,000 |
1,715,000 |
1,720,000 |
175,800 |
1,940,000 |
1,945,000 |
202,800 |
1,495,000 |
1,500,000 |
149,500 |
1,720,000 |
1,725,000 |
176,400 |
1,945,000 |
1,950,000 |
203,400 |
1,500,000 |
1,505,000 |
150,000 |
1,725,000 |
1,730,000 |
177,000 |
1,950,000 |
1,955,000 |
204,000 |
1,505,000 |
1,510,000 |
150,600 |
1,730,000 |
1,735,000 |
177,600 |
1,955,000 |
1,960,000 |
204,600 |
1,510,000 |
1,515,000 |
151,200 |
1,735,000 |
1,740,000 |
178,200 |
1,960,000 |
1,965,000 |
205,200 |
1,515,000 |
1,520,000 |
151,800 |
1,740,000 |
1,745,000 |
178,800 |
1,965,000 |
1,970,000 |
205,800 |
1,520,000 |
1,525,000 |
152,400 |
1,745,000 |
1,750,000 |
179,400 |
1,970,000 |
1,975,000 |
206,400 |
1,525,000 |
1,530,000 |
153,000 |
1,750,000 |
1,755,000 |
180,000 |
1,975,000 |
1,980,000 |
207,000 |
1,530,000 |
1,535,000 |
153,600 |
1,755,000 |
1,760,000 |
180,600 |
1,980,000 |
1,985,000 |
207,600 |
1,535,000 |
1,540,000 |
154,200 |
1,760,000 |
1,765,000 |
181,200 |
1,985,000 |
1,990,000 |
208,200 |
1,540,000 |
1,545,000 |
154,800 |
1,765,000 |
1,770,000 |
181,800 |
1,990,000 |
1,995,000 |
208,800 |
1,545,000 |
1,550,000 |
155,400 |
1,770,000 |
1,775,000 |
182,400 |
1,995,000 |
2,000,000 |
209,400 |
1,550,000 |
1,555,000 |
156,000 |
1,775,000 |
1,780,000 |
183,000 |
2,000,000円 |
210,000 |
|
1,555,000 |
1,560,000 |
156,600 |
1,780,000 |
1,785,000 |
183,600 |
|||
1,560,000 |
1,565,000 |
157,200 |
1,785,000 |
1,790,000 |
184,200 |
|||
1,565,000 |
1,570,000 |
157,800 |
1,790,000 |
1,795,000 |
184,800 |
|||
1,570,000 |
1,575,000 |
158,400 |
1,795,000 |
1,800,000 |
185,400 |
|||
1,575,000 |
1,580,000 |
159,000 |
1,800,000 |
1,805,000 |
186,000 |
|||
1,580,000 |
1,585,000 |
159,600 |
1,805,000 |
1,810,000 |
186,600 |
|||
1,585,000 |
1,590,000 |
160,200 |
1,810,000 |
1,815,000 |
187,200 |
|||
1,590,000 |
1,595,000 |
160,800 |
1,815,000 |
1,820,000 |
187,800 |
|||
1,595,000 |
1,600,000 |
161,400 |
1,820,000 |
1,825,000 |
188,400 |
|||
1,600,000 |
1,605,000 |
162,000 |
1,825,000 |
1,830,000 |
189,000 |
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 |
|||
以上 |
未満 |
税額 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
28,000円未満 |
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 |
|
28,000 |
29,000 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,200 |
29,000 |
30,000 |
190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,400 |
30,000 |
31,000 |
270 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,500 |
31,000 |
32,000 |
350 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,600 |
32,000 |
33,000 |
430 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,700 |
33,000 |
34,000 |
510 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,800 |
34,000 |
35,000 |
590 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,900 |
35,000 |
36,000 |
670 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,000 |
36,000 |
37,000 |
750 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,200 |
37,000 |
38,000 |
830 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,300 |
38,000 |
39,000 |
910 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,400 |
39,000 |
40,000 |
990 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,500 |
40,000 |
41,000 |
1,070 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,600 |
41,000 |
42,000 |
1,150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,700 |
42,000 |
43,000 |
1,230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,800 |
43,000 |
44,000 |
1,310 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,000 |
44,000 |
45,000 |
1,390 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,100 |
45,000 |
46,000 |
1,470 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,300 |
46,000 |
47,000 |
1,550 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,500 |
47,000 |
48,000 |
1,630 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
4,700 |
48,000 |
49,000 |
1,710 |
210 |
0 |
0 |
0 |
0 |
0 |
0 |
4,800 |
49,000 |
50,000 |
1,790 |
290 |
0 |
0 |
0 |
0 |
0 |
0 |
5,000 |
50,000 |
51,000 |
1,870 |
370 |
0 |
0 |
0 |
0 |
0 |
0 |
5,400 |
51,000 |
52,000 |
1,950 |
450 |
0 |
0 |
0 |
0 |
0 |
0 |
5,500 |
52,000 |
53,000 |
2,030 |
530 |
0 |
0 |
0 |
0 |
0 |
0 |
5,700 |
53,000 |
54,000 |
2,110 |
610 |
0 |
0 |
0 |
0 |
0 |
0 |
5,900 |
54,000 |
55,000 |
2,190 |
690 |
0 |
0 |
0 |
0 |
0 |
0 |
6,100 |
55,000 |
56,000 |
2,270 |
770 |
0 |
0 |
0 |
0 |
0 |
0 |
6,300 |
56,000 |
57,000 |
2,350 |
850 |
0 |
0 |
0 |
0 |
0 |
0 |
6,500 |
57,000 |
58,000 |
2,430 |
930 |
0 |
0 |
0 |
0 |
0 |
0 |
6,700 |
58,000 |
59,000 |
2,520 |
1,010 |
0 |
0 |
0 |
0 |
0 |
0 |
6,900 |
59,000 |
60,000 |
2,610 |
1,090 |
0 |
0 |
0 |
0 |
0 |
0 |
7,100 |
60,000 |
61,000 |
2,710 |
1,170 |
170 |
0 |
0 |
0 |
0 |
0 |
7,300 |
61,000 |
62,000 |
2,800 |
1,250 |
250 |
0 |
0 |
0 |
0 |
0 |
7,500 |
62,000 |
63,000 |
2,900 |
1,330 |
330 |
0 |
0 |
0 |
0 |
0 |
7,700 |
63,000 |
64,000 |
3,000 |
1,410 |
410 |
0 |
0 |
0 |
0 |
0 |
7,900 |
64,000 |
65,000 |
3,090 |
1,490 |
490 |
0 |
0 |
0 |
0 |
0 |
8,100 |
65,000 |
66,000 |
3,190 |
1,570 |
570 |
0 |
0 |
0 |
0 |
0 |
8,300 |
66,000 |
67,000 |
3,280 |
1,650 |
650 |
0 |
0 |
0 |
0 |
0 |
8,500 |
67,000 |
68,000 |
3,380 |
1,730 |
730 |
0 |
0 |
0 |
0 |
0 |
8,700 |
68,000 |
69,000 |
3,480 |
1,810 |
810 |
0 |
0 |
0 |
0 |
0 |
9,000 |
69,000 |
70,000 |
3,570 |
1,890 |
890 |
0 |
0 |
0 |
0 |
0 |
9,200 |
70,000 |
71,000 |
3,670 |
1,970 |
970 |
0 |
0 |
0 |
0 |
0 |
9,400 |
71,000 |
72,000 |
3,760 |
2,050 |
1,050 |
0 |
0 |
0 |
0 |
0 |
9,700 |
72,000 |
73,000 |
3,860 |
2,130 |
1,130 |
130 |
0 |
0 |
0 |
0 |
9,900 |
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 |
|||
以上 |
未満 |
税額 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
73,000 |
74,000 |
3,960 |
2,210 |
1,210 |
210 |
0 |
0 |
0 |
0 |
10,200 |
74,000 |
75,000 |
4,050 |
2,290 |
1,290 |
290 |
0 |
0 |
0 |
0 |
10,400 |
75,000 |
76,000 |
4,150 |
2,370 |
1,370 |
370 |
0 |
0 |
0 |
0 |
10,600 |
76,000 |
77,000 |
4,240 |
2,450 |
1,450 |
450 |
0 |
0 |
0 |
0 |
10,900 |
77,000 |
78,000 |
4,340 |
2,540 |
1,530 |
530 |
0 |
0 |
0 |
0 |
11,100 |
78,000 |
79,000 |
4,440 |
2,640 |
1,610 |
610 |
0 |
0 |
0 |
0 |
11,300 |
79,000 |
80,000 |
4,530 |
2,730 |
1,690 |
690 |
0 |
0 |
0 |
0 |
11,500 |
80,000 |
81,000 |
4,630 |
2,830 |
1,770 |
770 |
0 |
0 |
0 |
0 |
11,800 |
81,000 |
82,000 |
4,720 |
2,920 |
1,850 |
850 |
0 |
0 |
0 |
0 |
12,100 |
82,000 |
83,000 |
4,820 |
3,020 |
1,930 |
930 |
0 |
0 |
0 |
0 |
12,300 |
83,000 |
84,000 |
4,920 |
3,120 |
2,010 |
1,010 |
0 |
0 |
0 |
0 |
12,600 |
84,000 |
85,000 |
5,010 |
3,210 |
2,090 |
1,090 |
0 |
0 |
0 |
0 |
12,900 |
85,000 |
86,000 |
5,110 |
3,310 |
2,170 |
1,170 |
170 |
0 |
0 |
0 |
13,200 |
86,000 |
87,000 |
5,200 |
3,400 |
2,250 |
1,250 |
250 |
0 |
0 |
0 |
13,500 |
87,000 |
88,000 |
5,300 |
3,500 |
2,330 |
1,330 |
330 |
0 |
0 |
0 |
13,800 |
88,000 |
89,000 |
5,400 |
3,600 |
2,410 |
1,410 |
410 |
0 |
0 |
0 |
14,100 |
89,000 |
90,000 |
5,490 |
3,690 |
2,490 |
1,490 |
490 |
0 |
0 |
0 |
14,400 |
90,000 |
91,000 |
5,600 |
3,790 |
2,590 |
1,570 |
570 |
0 |
0 |
0 |
14,600 |
91,000 |
92,000 |
5,710 |
3,880 |
2,680 |
1,650 |
650 |
0 |
0 |
0 |
14,900 |
92,000 |
93,000 |
5,840 |
3,990 |
2,790 |
1,740 |
740 |
0 |
0 |
0 |
15,200 |
93,000 |
94,000 |
5,960 |
4,100 |
2,900 |
1,830 |
830 |
0 |
0 |
0 |
15,500 |
94,000 |
95,000 |
6,090 |
4,210 |
3,010 |
1,920 |
920 |
0 |
0 |
0 |
15,800 |
95,000 |
96,000 |
6,220 |
4,310 |
3,110 |
2,010 |
1,010 |
0 |
0 |
0 |
16,100 |
96,000 |
97,000 |
6,340 |
4,420 |
3,220 |
2,100 |
1,100 |
100 |
0 |
0 |
16,400 |
97,000 |
98,000 |
6,470 |
4,530 |
3,330 |
2,190 |
1,190 |
190 |
0 |
0 |
16,700 |
98,000 |
99,000 |
6,590 |
4,640 |
3,440 |
2,280 |
1,280 |
280 |
0 |
0 |
16,900 |
99,000 |
101,000 |
6,780 |
4,800 |
3,600 |
2,420 |
1,420 |
420 |
0 |
0 |
17,200 |
101,000 |
103,000 |
7,040 |
5,020 |
3,820 |
2,620 |
1,600 |
600 |
0 |
0 |
17,200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46%に相当する金額を加算した金額 |
103,000 |
105,000 |
7,290 |
5,230 |
4,030 |
2,830 |
1,780 |
780 |
0 |
0 |
|
105,000 |
107,000 |
7,540 |
5,450 |
4,250 |
3,050 |
1,960 |
960 |
0 |
0 |
|
107,000 |
109,000 |
7,790 |
5,690 |
4,460 |
3,260 |
2,140 |
1,140 |
140 |
0 |
|
109,000 |
111,000 |
8,040 |
5,940 |
4,680 |
3,480 |
2,320 |
1,320 |
320 |
0 |
|
111,000 |
113,000 |
8,300 |
6,200 |
4,900 |
3,700 |
2,500 |
1,500 |
500 |
0 |
|
113,000 |
115,000 |
8,550 |
6,450 |
5,110 |
3,910 |
2,710 |
1,680 |
680 |
0 |
|
115,000 |
117,000 |
8,800 |
6,700 |
5,330 |
4,130 |
2,930 |
1,860 |
860 |
0 |
|
117,000 |
119,000 |
9,060 |
6,950 |
5,550 |
4,340 |
3,140 |
2,040 |
1,040 |
0 |
|
119,000 |
121,000 |
9,350 |
7,200 |
5,800 |
4,560 |
3,360 |
2,220 |
1,220 |
220 |
|
121,000 |
123,000 |
9,630 |
7,460 |
6,060 |
4,780 |
3,580 |
2,400 |
1,400 |
400 |
|
123,000 |
125,000 |
9,920 |
7,710 |
6,310 |
4,990 |
3,790 |
2,590 |
1,580 |
580 |
|
125,000 |
127,000 |
10,210 |
7,960 |
6,560 |
5,210 |
4,010 |
2,810 |
1,760 |
760 |
|
127,000 |
129,000 |
10,500 |
8,210 |
6,810 |
5,420 |
4,220 |
3,020 |
1,940 |
940 |
|
129,000 |
131,000 |
10,790 |
8,460 |
7,060 |
5,660 |
4,440 |
3,240 |
2,120 |
1,120 |
|
131,000 |
133,000 |
11,070 |
8,720 |
7,320 |
5,920 |
4,660 |
3,460 |
2,300 |
1,300 |
|
133,000 |
135,000 |
11,360 |
8,970 |
7,570 |
6,170 |
4,870 |
3,670 |
2,480 |
1,480 |
|
135,000 |
137,000 |
11,650 |
9,250 |
7,820 |
6,420 |
5,090 |
3,890 |
2,690 |
1,660 |
|
137,000 |
139,000 |
11,940 |
9,540 |
8,070 |
6,670 |
5,300 |
4,100 |
2,900 |
1,840 |
|
139,000 |
141,000 |
12,230 |
9,830 |
8,320 |
6,920 |
5,520 |
4,320 |
3,120 |
2,020 |
|
141,000 |
143,000 |
12,510 |
10,110 |
8,580 |
7,180 |
5,780 |
4,540 |
3,340 |
2,200 |
|
143,000 |
145,000 |
12,800 |
10,400 |
8,830 |
7,430 |
6,030 |
4,750 |
3,550 |
2,380 |
|
145,000 |
147,000 |
13,100 |
10,690 |
9,090 |
7,680 |
6,280 |
4,970 |
3,770 |
2,570 |
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 |
|||
以上 |
未満 |
税額 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
147,000 |
149,000 |
13,430 |
10,980 |
9,380 |
7,930 |
6,530 |
5,180 |
3,980 |
2,780 |
|
149,000 |
151,000 |
13,750 |
11,270 |
9,670 |
8,180 |
6,780 |
5,400 |
4,200 |
3,000 |
40,200円 |
151,000 |
153,000 |
14,070 |
11,550 |
9,950 |
8,440 |
7,040 |
5,640 |
4,420 |
3,220 |
40,200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 |
153,000 |
155,000 |
14,400 |
11,840 |
10,240 |
8,690 |
7,290 |
5,890 |
4,630 |
3,430 |
|
155,000 |
157,000 |
14,720 |
12,130 |
10,530 |
8,940 |
7,540 |
6,140 |
4,850 |
3,650 |
|
157,000 |
159,000 |
15,050 |
12,420 |
10,820 |
9,220 |
7,790 |
6,390 |
5,060 |
3,860 |
|
159,000 |
161,000 |
15,370 |
12,710 |
11,110 |
9,510 |
8,040 |
6,640 |
5,280 |
4,080 |
|
161,000 |
163,000 |
15,690 |
12,990 |
11,390 |
9,790 |
8,300 |
6,900 |
5,500 |
4,300 |
|
163,000 |
165,000 |
16,020 |
13,320 |
11,680 |
10,080 |
8,550 |
7,150 |
5,750 |
4,510 |
|
165,000 |
167,000 |
16,340 |
13,640 |
11,970 |
10,370 |
8,800 |
7,400 |
6,000 |
4,730 |
|
167,000 |
169,000 |
16,670 |
13,970 |
12,260 |
10,660 |
9,060 |
7,650 |
6,250 |
4,940 |
|
169,000 |
171,000 |
16,990 |
14,290 |
12,550 |
10,950 |
9,350 |
7,900 |
6,500 |
5,160 |
|
171,000 |
173,000 |
17,310 |
14,610 |
12,830 |
11,230 |
9,630 |
8,160 |
6,760 |
5,380 |
|
173,000 |
175,000 |
17,660 |
14,940 |
13,140 |
11,520 |
9,920 |
8,410 |
7,010 |
5,610 |
|
175,000 |
177,000 |
18,050 |
15,270 |
13,470 |
11,820 |
10,220 |
8,670 |
7,270 |
5,870 |
|
177,000 |
179,000 |
18,450 |
15,610 |
13,810 |
12,120 |
10,520 |
8,930 |
7,530 |
6,130 |
|
179,000 |
181,000 |
18,850 |
15,950 |
14,150 |
12,430 |
10,830 |
9,230 |
7,800 |
6,400 |
|
181,000 |
183,000 |
19,250 |
16,300 |
14,500 |
12,730 |
11,130 |
9,530 |
8,060 |
6,660 |
|
183,000 |
185,000 |
19,650 |
16,640 |
14,840 |
13,040 |
11,430 |
9,830 |
8,330 |
6,930 |
|
185,000 |
187,000 |
20,040 |
16,980 |
15,180 |
13,380 |
11,740 |
10,140 |
8,600 |
7,200 |
|
187,000 |
189,000 |
20,440 |
17,320 |
15,520 |
13,720 |
12,040 |
10,440 |
8,860 |
7,460 |
|
189,000 |
191,000 |
20,840 |
17,690 |
15,860 |
14,060 |
12,350 |
10,750 |
9,150 |
7,730 |
|
191,000 |
193,000 |
21,240 |
18,090 |
16,210 |
14,410 |
12,650 |
11,050 |
9,450 |
7,990 |
|
193,000 |
195,000 |
21,640 |
18,490 |
16,550 |
14,750 |
12,950 |
11,350 |
9,750 |
8,260 |
|
195,000 |
197,000 |
22,040 |
18,890 |
16,890 |
15,090 |
13,290 |
11,660 |
10,060 |
8,530 |
|
197,000 |
199,000 |
22,440 |
19,290 |
17,230 |
15,430 |
13,630 |
11,960 |
10,360 |
8,790 |
|
199,000 |
201,000 |
22,840 |
19,690 |
17,590 |
15,770 |
13,970 |
12,270 |
10,670 |
9,070 |
|
201,000 |
204,000 |
23,340 |
20,190 |
18,090 |
16,200 |
14,400 |
12,650 |
11,050 |
9,450 |
|
204,000 |
207,000 |
23,930 |
20,780 |
18,680 |
16,720 |
14,920 |
13,120 |
11,500 |
9,900 |
|
207,000 |
210,000 |
24,530 |
21,380 |
19,280 |
17,230 |
15,430 |
13,630 |
11,960 |
10,360 |
|
210,000 |
213,000 |
25,130 |
21,980 |
19,880 |
17,780 |
15,940 |
14,140 |
12,410 |
10,810 |
|
213,000 |
216,000 |
25,730 |
22,580 |
20,480 |
18,380 |
16,450 |
14,650 |
12,870 |
11,270 |
|
216,000 |
219,000 |
26,340 |
23,180 |
21,080 |
18,980 |
16,970 |
15,170 |
13,370 |
11,730 |
|
219,000 |
222,000 |
27,020 |
23,780 |
21,680 |
19,580 |
17,480 |
15,680 |
13,880 |
12,180 |
|
222,000 |
225,000 |
27,710 |
24,380 |
22,280 |
20,180 |
18,080 |
16,190 |
14,390 |
12,640 |
|
225,000 |
228,000 |
28,390 |
24,970 |
22,870 |
20,770 |
18,670 |
16,710 |
14,910 |
13,110 |
|
228,000 |
231,000 |
29,080 |
25,570 |
23,470 |
21,370 |
19,270 |
17,220 |
15,420 |
13,620 |
|
231,000 |
234,000 |
29,760 |
26,170 |
24,070 |
21,970 |
19,870 |
17,770 |
15,930 |
14,130 |
|
234,000 |
237,000 |
30,440 |
26,840 |
24,670 |
22,570 |
20,470 |
18,370 |
16,450 |
14,650 |
|
237,000 |
240,000 |
31,130 |
27,530 |
25,270 |
23,170 |
21,070 |
18,970 |
16,960 |
15,160 |
|
240,000 |
243,000 |
31,810 |
28,210 |
25,870 |
23,770 |
21,670 |
19,570 |
17,470 |
15,670 |
|
243,000 |
246,000 |
32,500 |
28,900 |
26,500 |
24,370 |
22,270 |
20,170 |
18,070 |
16,180 |
|
246,000 |
249,000 |
33,180 |
29,580 |
27,180 |
24,960 |
22,860 |
20,760 |
18,660 |
16,700 |
|
249,000 |
252,000 |
33,860 |
30,260 |
27,860 |
25,560 |
23,460 |
21,360 |
19,260 |
17,210 |
|
252,000 |
255,000 |
34,550 |
30,950 |
28,550 |
26,160 |
24,060 |
21,960 |
19,860 |
17,760 |
|
255,000 |
258,000 |
35,230 |
31,630 |
29,230 |
26,830 |
24,660 |
22,560 |
20,460 |
18,360 |
|
258,000 |
261,000 |
35,920 |
32,320 |
29,920 |
27,520 |
25,260 |
23,160 |
21,060 |
18,960 |
|
261,000 |
264,000 |
36,640 |
33,000 |
30,600 |
28,200 |
25,860 |
23,760 |
21,660 |
19,560 |
|
264,000 |
267,000 |
37,410 |
33,680 |
31,280 |
28,880 |
26,480 |
24,350 |
22,250 |
20,150 |
|
267,000 |
270,000 |
38,180 |
34,370 |
31,970 |
29,570 |
27,170 |
24,950 |
22,850 |
20,750 |
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 |
|||
以上 |
未満 |
税額 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
270,000 |
273,000 |
38,950 |
35,050 |
32,650 |
30,250 |
27,850 |
25,550 |
23,450 |
21,350 |
|
273,000 |
276,000 |
39,720 |
35,740 |
33,340 |
30,940 |
28,540 |
26,150 |
24,050 |
21,950 |
|
276,000 |
279,000 |
40,490 |
36,440 |
34,020 |
31,620 |
29,220 |
26,820 |
24,650 |
22,550 |
|
279,000 |
282,000 |
41,260 |
37,210 |
34,700 |
32,300 |
29,900 |
27,500 |
25,250 |
23,150 |
|
282,000 |
285,000 |
42,030 |
37,980 |
35,390 |
32,990 |
30,590 |
28,190 |
25,850 |
23,750 |
|
285,000 |
288,000 |
42,800 |
38,750 |
36,070 |
33,670 |
31,270 |
28,870 |
26,470 |
24,340 |
|
288,000 |
291,000 |
43,570 |
39,520 |
36,820 |
34,360 |
31,960 |
29,560 |
27,160 |
24,940 |
|
291,000 |
294,000 |
44,340 |
40,290 |
37,590 |
35,040 |
32,640 |
30,240 |
27,840 |
25,540 |
|
294,000 |
297,000 |
45,110 |
41,060 |
38,360 |
35,720 |
33,320 |
30,920 |
28,520 |
26,140 |
|
297,000 |
300,000 |
45,880 |
41,830 |
39,130 |
36,430 |
34,010 |
31,610 |
29,210 |
26,810 |
|
300,000円 |
46,260 |
42,210 |
39,510 |
36,810 |
34,350 |
31,950 |
29,550 |
27,150 |
||
300,000円をこえ310,000円に満たない金額 |
300,000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300,000円をこえる金額の27%に相当する金額を加算した金額 |
|||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
310,000円 |
48,960 |
44,910 |
42,210 |
39,510 |
37,050 |
34,650 |
32,250 |
29,850 |
||
310,000円をこえ360,000円に満たない金額 |
310,000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310,000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 |
|||
360,000円 |
63,960 |
59,910 |
57,210 |
54,510 |
52,050 |
49,650 |
47,250 |
44,850 |
||
360,000円をこえ390,000円に満たない金額 |
360,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち360,000円をこえる金額の34%に相当する金額を加算した金額 |
|||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
390,000円 |
74,160 |
70,110 |
67,410 |
64,710 |
62,250 |
59,850 |
57,450 |
55,050 |
||
390,000円をこえ470,000円に満たない金額 |
390,000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390,000円をこえる金額の38%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 |
|||
以上 |
未満 |
税額 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
470,000円 |
104,560 |
100,510 |
97,810 |
95,110 |
92,650 |
90,250 |
87,850 |
85,450 |
||
470,000円をこえ560,000円に満たない金額 |
470,000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470,000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 |
|||
560,000円 |
142,360 |
138,310 |
135,610 |
132,910 |
130,450 |
128,050 |
125,650 |
123,250 |
||
560,000円をこえ720,000円に満たない金額 |
560,000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560,000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 |
||
720,000円 |
215,960 |
211,910 |
209,210 |
206,510 |
204,050 |
201,650 |
199,250 |
196,850 |
382,200 |
|
720,000円をこえ890,000円に満たない金額 |
720,000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720,000円をこえる金額の50%に相当する金額を加算した金額 |
382,200円に、その月の社会保険料控除後の給与等の金額のうち720,000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 |
|||
890,000円 |
300,960 |
296,910 |
294,210 |
291,510 |
289,050 |
286,650 |
284,250 |
281,850 |
||
890,000円をこえ1,720,000円に満たない金額 |
890,000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890,000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 |
|||
1,720,000円 |
757,460 |
753,410 |
750,710 |
748,010 |
745,550 |
743,150 |
740,750 |
738,350 |
||
1,720,000円をこえる金額 |
1,720,000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1,720,000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7人をこえる場合には、扶養親族等の数が7人の場合の税額から、その7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、上の各欄によって求めた税額から控除した金額 |
その月の社会保険料控除後の給与等の金額 |
扶養親族の数 |
|||||||
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
||
以上 |
未満 |
税額 |
||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
41,000円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
41,000 |
42,000 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
42,000 |
43,000 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
43,000 |
44,000 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
44,000 |
45,000 |
390 |
0 |
0 |
0 |
0 |
0 |
0 |
45,000 |
46,000 |
470 |
0 |
0 |
0 |
0 |
0 |
0 |
46,000 |
47,000 |
550 |
0 |
0 |
0 |
0 |
0 |
0 |
47,000 |
48,000 |
630 |
0 |
0 |
0 |
0 |
0 |
0 |
48,000 |
49,000 |
710 |
0 |
0 |
0 |
0 |
0 |
0 |
49,000 |
50,000 |
790 |
0 |
0 |
0 |
0 |
0 |
0 |
50,000 |
51,000 |
870 |
0 |
0 |
0 |
0 |
0 |
0 |
51,000 |
52,000 |
950 |
0 |
0 |
0 |
0 |
0 |
0 |
52,000 |
53,000 |
1,030 |
0 |
0 |
0 |
0 |
0 |
0 |
53,000 |
54,000 |
1,110 |
110 |
0 |
0 |
0 |
0 |
0 |
54,000 |
55,000 |
1,190 |
190 |
0 |
0 |
0 |
0 |
0 |
55,000 |
56,000 |
1,270 |
270 |
0 |
0 |
0 |
0 |
0 |
56,000 |
57,000 |
1,350 |
350 |
0 |
0 |
0 |
0 |
0 |
57,000 |
58,000 |
1,430 |
430 |
0 |
0 |
0 |
0 |
0 |
58,000 |
59,000 |
1,510 |
510 |
0 |
0 |
0 |
0 |
0 |
59,000 |
60,000 |
1,590 |
590 |
0 |
0 |
0 |
0 |
0 |
60,000 |
61,000 |
1,670 |
670 |
0 |
0 |
0 |
0 |
0 |
61,000 |
62,000 |
1,750 |
750 |
0 |
0 |
0 |
0 |
0 |
62,000 |
63,000 |
1,830 |
830 |
0 |
0 |
0 |
0 |
0 |
63,000 |
64,000 |
1,910 |
910 |
0 |
0 |
0 |
0 |
0 |
64,000 |
65,000 |
1,990 |
990 |
0 |
0 |
0 |
0 |
0 |
65,000 |
66,000 |
2,070 |
1,070 |
0 |
0 |
0 |
0 |
0 |
66,000 |
67,000 |
2,150 |
1,150 |
150 |
0 |
0 |
0 |
0 |
67,000 |
68,000 |
2,230 |
1,230 |
230 |
0 |
0 |
0 |
0 |
68,000 |
69,000 |
2,310 |
1,310 |
310 |
0 |
0 |
0 |
0 |
69,000 |
70,000 |
2,390 |
1,390 |
390 |
0 |
0 |
0 |
0 |
70,000 |
71,000 |
2,470 |
1,470 |
470 |
0 |
0 |
0 |
0 |
71,000 |
72,000 |
2,560 |
1,550 |
550 |
0 |
0 |
0 |
0 |
72,000 |
73,000 |
2,660 |
1,630 |
630 |
0 |
0 |
0 |
0 |
73,000 |
74,000 |
2,760 |
1,710 |
710 |
0 |
0 |
0 |
0 |
74,000 |
75,000 |
2,850 |
1,790 |
790 |
0 |
0 |
0 |
0 |
75,000 |
76,000 |
2,950 |
1,870 |
870 |
0 |
0 |
0 |
0 |
76,000 |
77,000 |
3,040 |
1,950 |
950 |
0 |
0 |
0 |
0 |
77,000 |
78,000 |
3,140 |
2,030 |
1,030 |
0 |
0 |
0 |
0 |
78,000 |
79,000 |
3,240 |
2,110 |
1,110 |
110 |
0 |
0 |
0 |
79,000 |
80,000 |
3,330 |
2,190 |
1,190 |
190 |
0 |
0 |
0 |
80,000 |
81,000 |
3,430 |
2,270 |
1,270 |
270 |
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 |
||
以上 |
未満 |
税額 |
||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
81,000 |
82,000 |
3,520 |
2,350 |
1,350 |
350 |
0 |
0 |
0 |
82,000 |
83,000 |
3,620 |
2,430 |
1,430 |
430 |
0 |
0 |
0 |
83,000 |
84,000 |
3,720 |
2,520 |
1,510 |
510 |
0 |
0 |
0 |
84,000 |
85,000 |
3,810 |
2,610 |
1,590 |
590 |
0 |
0 |
0 |
85,000 |
86,000 |
3,910 |
2,710 |
1,670 |
670 |
0 |
0 |
0 |
86,000 |
87,000 |
4,000 |
2,800 |
1,750 |
750 |
0 |
0 |
0 |
87,000 |
88,000 |
4,100 |
2,900 |
1,830 |
830 |
0 |
0 |
0 |
88,000 |
89,000 |
4,200 |
3,000 |
1,910 |
910 |
0 |
0 |
0 |
89,000 |
90,000 |
4,290 |
3,090 |
1,990 |
990 |
0 |
0 |
0 |
90,000 |
91,000 |
4,390 |
3,190 |
2,070 |
1,070 |
0 |
0 |
0 |
91,000 |
92,000 |
4,480 |
3,280 |
2,150 |
1,150 |
150 |
0 |
0 |
92,000 |
93,000 |
4,590 |
3,390 |
2,240 |
1,240 |
240 |
0 |
0 |
93,000 |
94,000 |
4,700 |
3,500 |
2,330 |
1,330 |
330 |
0 |
0 |
94,000 |
95,000 |
4,810 |
3,610 |
2,420 |
1,420 |
420 |
0 |
0 |
95,000 |
96,000 |
4,910 |
3,710 |
2,510 |
1,510 |
510 |
0 |
0 |
96,000 |
97,000 |
5,020 |
3,820 |
2,620 |
1,600 |
600 |
0 |
0 |
97,000 |
98,000 |
5,130 |
3,930 |
2,730 |
1,690 |
690 |
0 |
0 |
98,000 |
99,000 |
5,240 |
4,040 |
2,840 |
1,780 |
780 |
0 |
0 |
99,000 |
101,000 |
5,400 |
4,200 |
3,000 |
1,920 |
920 |
0 |
0 |
101,000 |
103,000 |
5,640 |
4,420 |
3,220 |
2,100 |
1,100 |
100 |
0 |
103,000 |
105,000 |
5,890 |
4,630 |
3,430 |
2,280 |
1,280 |
280 |
0 |
105,000 |
107,000 |
6,140 |
4,850 |
3,650 |
2,460 |
1,460 |
460 |
0 |
107,000 |
109,000 |
6,390 |
5,060 |
3,860 |
2,660 |
1,640 |
640 |
0 |
109,000 |
111,000 |
6,640 |
5,280 |
4,080 |
2,880 |
1,820 |
820 |
0 |
111,000 |
113,000 |
6,900 |
5,500 |
4,300 |
3,100 |
2,000 |
1,000 |
0 |
113,000 |
115,000 |
7,150 |
5,750 |
4,510 |
3,310 |
2,180 |
1,180 |
180 |
115,000 |
117,000 |
7,400 |
6,000 |
4,730 |
3,530 |
2,360 |
1,360 |
360 |
117,000 |
119,000 |
7,650 |
6,250 |
4,940 |
3,740 |
2,540 |
1,540 |
540 |
119,000 |
121,000 |
7,900 |
6,500 |
5,160 |
3,960 |
2,760 |
1,720 |
720 |
121,000 |
123,000 |
8,160 |
6,760 |
5,380 |
4,180 |
2,980 |
1,900 |
900 |
123,000 |
125,000 |
8,410 |
7,010 |
5,610 |
4,390 |
3,190 |
2,080 |
1,080 |
125,000 |
127,000 |
8,660 |
7,260 |
5,860 |
4,610 |
3,410 |
2,260 |
1,260 |
127,000 |
129,000 |
8,910 |
7,510 |
6,110 |
4,820 |
3,620 |
2,440 |
1,440 |
129,000 |
131,000 |
9,190 |
7,760 |
6,360 |
5,040 |
3,840 |
2,640 |
1,620 |
131,000 |
133,000 |
9,470 |
8,020 |
6,620 |
5,260 |
4,060 |
2,860 |
1,800 |
133,000 |
135,000 |
9,760 |
8,270 |
6,870 |
5,470 |
4,270 |
3,070 |
1,980 |
135,000 |
137,000 |
10,050 |
8,520 |
7,120 |
5,720 |
4,490 |
3,290 |
2,160 |
137,000 |
139,000 |
10,340 |
8,770 |
7,370 |
5,970 |
4,700 |
3,500 |
2,340 |
139,000 |
141,000 |
10,630 |
9,030 |
7,620 |
6,220 |
4,920 |
3,720 |
2,520 |
141,000 |
143,000 |
10,910 |
9,310 |
7,880 |
6,480 |
5,140 |
3,940 |
2,740 |
143,000 |
145,000 |
11,200 |
9,600 |
8,130 |
6,730 |
5,350 |
4,150 |
2,950 |
145,000 |
147,000 |
11,490 |
9,890 |
8,380 |
6,980 |
5,580 |
4,370 |
3,170 |
147,000 |
149,000 |
11,780 |
10,180 |
8,630 |
7,230 |
5,830 |
4,580 |
3,380 |
149,000 |
151,000 |
12,070 |
10,470 |
8,880 |
7,480 |
6,080 |
4,800 |
3,600 |
151,000 |
153,000 |
12,350 |
10,750 |
9,150 |
7,740 |
6,340 |
5,020 |
3,820 |
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 |
||
以上 |
未満 |
税額 |
||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
153,000 |
155,000 |
12,640 |
11,040 |
9,440 |
7,990 |
6,590 |
5,230 |
4,030 |
155,000 |
157,000 |
12,930 |
11,330 |
9,730 |
8,240 |
6,840 |
5,450 |
4,250 |
157,000 |
159,000 |
13,250 |
11,620 |
10,020 |
8,490 |
7,090 |
5,690 |
4,460 |
159,000 |
161,000 |
13,570 |
11,910 |
10,310 |
8,740 |
7,340 |
5,940 |
4,680 |
161,000 |
163,000 |
13,890 |
12,190 |
10,590 |
9,000 |
7,600 |
6,200 |
4,900 |
163,000 |
165,000 |
14,220 |
12,480 |
10,880 |
9,280 |
7,850 |
6,450 |
5,110 |
165,000 |
167,000 |
14,540 |
12,770 |
11,170 |
9,570 |
8,100 |
6,700 |
5,330 |
167,000 |
169,000 |
14,870 |
13,070 |
11,460 |
9,860 |
8,350 |
6,950 |
5,550 |
169,000 |
171,000 |
15,190 |
13,390 |
11,750 |
10,150 |
8,600 |
7,200 |
5,800 |
171,000 |
173,000 |
15,510 |
13,710 |
12,030 |
10,430 |
8,860 |
7,460 |
6,060 |
173,000 |
175,000 |
15,840 |
14,040 |
12,320 |
10,720 |
9,120 |
7,710 |
6,310 |
175,000 |
177,000 |
16,170 |
14,370 |
12,620 |
11,020 |
9,420 |
7,970 |
6,570 |
177,000 |
179,000 |
16,510 |
14,710 |
12,920 |
11,320 |
9,720 |
8,230 |
6,830 |
179,000 |
181,000 |
16,850 |
15,050 |
13,250 |
11,630 |
10,030 |
8,500 |
7,100 |
181,000 |
183,000 |
17,200 |
15,400 |
13,600 |
11,930 |
10,330 |
8,760 |
7,360 |
183,000 |
185,000 |
17,550 |
15,740 |
13,940 |
12,230 |
10,630 |
9,030 |
7,630 |
185,000 |
187,000 |
17,940 |
16,080 |
14,280 |
12,540 |
10,940 |
9,340 |
7,900 |
187,000 |
189,000 |
18,340 |
16,420 |
14,620 |
12,840 |
11,240 |
9,640 |
8,160 |
189,000 |
191,000 |
18,740 |
16,760 |
14,960 |
13,160 |
11,550 |
9,950 |
8,430 |
191,000 |
193,000 |
19,140 |
17,110 |
15,310 |
13,510 |
11,850 |
10,250 |
8,690 |
193,000 |
195,000 |
19,540 |
17,450 |
15,650 |
13,850 |
12,150 |
10,550 |
8,960 |
195,000 |
197,000 |
19,940 |
17,840 |
15,990 |
14,190 |
12,460 |
10,860 |
9,260 |
197,000 |
199,000 |
20,340 |
18,240 |
16,330 |
14,530 |
12,760 |
11,160 |
9,560 |
199,000 |
201,000 |
20,740 |
18,640 |
16,670 |
14,870 |
13,070 |
11,470 |
9,870 |
201,000 |
204,000 |
21,240 |
19,140 |
17,100 |
15,300 |
13,500 |
11,850 |
10,250 |
204,000 |
207,000 |
21,830 |
19,730 |
17,630 |
15,820 |
14,020 |
12,300 |
10,700 |
207,000 |
210,000 |
22,430 |
20,330 |
18,230 |
16,330 |
14,530 |
12,760 |
11,160 |
210,000 |
213,000 |
23,030 |
20,930 |
18,830 |
16,840 |
15,040 |
13,240 |
11,610 |
213,000 |
216,000 |
23,630 |
21,530 |
19,430 |
17,350 |
15,550 |
13,750 |
12,070 |
216,000 |
219,000 |
24,230 |
22,130 |
20,030 |
17,930 |
16,070 |
14,270 |
12,530 |
219,000 |
222,000 |
24,830 |
22,730 |
20,630 |
18,530 |
16,580 |
14,780 |
12,980 |
222,000 |
225,000 |
25,430 |
23,330 |
21,230 |
19,130 |
17,090 |
15,290 |
13,490 |
225,000 |
228,000 |
26,020 |
23,920 |
21,820 |
19,720 |
17,620 |
15,810 |
14,010 |
228,000 |
231,000 |
26,680 |
24,520 |
22,420 |
20,320 |
18,220 |
16,320 |
14,520 |
231,000 |
234,000 |
27,360 |
25,120 |
23,020 |
20,920 |
18,820 |
16,830 |
15,030 |
234,000 |
237,000 |
28,040 |
25,720 |
23,620 |
21,520 |
19,420 |
17,350 |
15,550 |
237,000 |
240,000 |
28,730 |
26,330 |
24,220 |
22,120 |
20,020 |
17,920 |
16,060 |
240,000 |
243,000 |
29,410 |
27,010 |
24,820 |
22,720 |
20,620 |
18,520 |
16,570 |
243,000 |
246,000 |
30,100 |
27,700 |
25,420 |
23,320 |
21,220 |
19,120 |
17,080 |
246,000 |
249,000 |
30,780 |
28,380 |
26,010 |
23,910 |
21,810 |
19,710 |
17,610 |
249,000 |
252,000 |
31,460 |
29,060 |
26,660 |
24,510 |
22,410 |
20,310 |
18,210 |
252,000 |
255,000 |
32,150 |
29,750 |
27,350 |
25,110 |
23,010 |
20,910 |
18,810 |
255,000 |
258,000 |
32,830 |
30,430 |
28,030 |
25,710 |
23,610 |
21,510 |
19,410 |
258,000 |
261,000 |
33,520 |
31,120 |
28,720 |
26,320 |
24,210 |
22,110 |
20,010 |
261,000 |
264,000 |
34,200 |
31,800 |
29,400 |
27,000 |
24,810 |
22,710 |
20,610 |
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 |
||
以上 |
未満 |
税額 |
||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
264,000 |
267,000 |
34,880 |
32,480 |
30,080 |
27,680 |
25,400 |
23,300 |
21,200 |
267,000 |
270,000 |
35,570 |
33,170 |
30,770 |
28,370 |
26,000 |
23,900 |
21,800 |
270,000 |
273,000 |
36,250 |
33,850 |
31,450 |
29,050 |
26,650 |
24,500 |
22,400 |
273,000 |
276,000 |
37,020 |
34,540 |
32,140 |
29,740 |
27,340 |
25,100 |
23,000 |
276,000 |
279,000 |
37,790 |
35,220 |
32,820 |
30,420 |
28,020 |
25,700 |
23,600 |
279,000 |
282,000 |
38,560 |
35,900 |
33,500 |
31,100 |
28,700 |
26,300 |
24,200 |
282,000 |
285,000 |
39,330 |
36,630 |
34,190 |
31,790 |
29,390 |
26,990 |
24,800 |
285,000 |
288,000 |
40,100 |
37,400 |
34,870 |
32,470 |
30,070 |
27,670 |
25,390 |
288,000 |
291,000 |
40,870 |
38,170 |
35,560 |
33,160 |
30,760 |
28,360 |
25,990 |
291,000 |
294,000 |
41,640 |
38,940 |
36,240 |
33,840 |
31,440 |
29,040 |
26,640 |
294,000 |
297,000 |
42,410 |
39,710 |
37,010 |
34,520 |
32,120 |
29,720 |
27,320 |
297,000 |
300,000 |
43,180 |
40,480 |
37,780 |
35,210 |
32,810 |
30,410 |
28,010 |
300,000円 |
43,560 |
40,860 |
38,160 |
35,550 |
33,150 |
30,750 |
28,350 |
|
300,000円をこえ310,000円に満たない金額 |
300,000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300,000円をこえる金額の27%に相当する金額を加算した金額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
310,000円 |
46,260 |
43,560 |
40,860 |
38,250 |
35,850 |
33,450 |
31,050 |
|
310,000円をこえ360,000円に満たない金額 |
310,000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310,000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 |
||
360,000円 |
61,260 |
58,560 |
55,860 |
53,250 |
50,850 |
48,450 |
46,050 |
|
360,000円をこえ390,000円に満たない金額 |
360,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち360,000円をこえる金額の34%に相当する金額を加算した金額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
390,000円 |
71,460 |
68,760 |
66,060 |
63,450 |
61,050 |
58,650 |
56,250 |
|
390,000円をこえ470,000円に満たない金額 |
390,000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390,000円をこえる金額の38%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 |
||
以上 |
未満 |
税額 |
||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
470,000円 |
101,860 |
99,160 |
96,460 |
93,850 |
91,450 |
89,050 |
86,650 |
|
470,000円をこえ560,000円に満たない金額 |
470,000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470,000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 |
||
560,000円 |
139,660 |
136,960 |
134,260 |
131,650 |
129,250 |
126,850 |
124,450 |
|
560,000円をこえ720,000円に満たない金額 |
560,000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560,000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 |
||
720,000円 |
213,260 |
210,560 |
207,860 |
205,250 |
202,850 |
200,450 |
198,050 |
|
720,000円をこえ890,000円に満たない金額 |
720,000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720,000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 |
||
890,000円 |
298,260 |
295,560 |
292,860 |
290,250 |
287,850 |
285,450 |
283,050 |
|
890,000円をこえ1,720,000円に満たない金額 |
890,000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890,000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 |
||
1,720,000円 |
754,760 |
752,060 |
749,360 |
746,750 |
744,350 |
741,950 |
739,550 |
|
1,720,000円をこえる金額 |
1,720,000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1,720,000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7人をこえる場合には、扶養親族の数が7人の場合の税額から、その7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 |
||||
以上 |
未満 |
税額 |
税額 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
950円未満 |
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 |
|
950 |
1,000 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
80 |
0 |
1,000 |
1,050 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
80 |
0 |
1,050 |
1,100 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
90 |
0 |
1,100 |
1,150 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
90 |
0 |
1,150 |
1,200 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
1,200 |
1,250 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
110 |
0 |
1,250 |
1,300 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
110 |
0 |
1,300 |
1,350 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
1,350 |
1,400 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
1,400 |
1,450 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
130 |
0 |
1,450 |
1,500 |
45 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
130 |
0 |
1,500 |
1,550 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
140 |
0 |
1,550 |
1,600 |
55 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
150 |
0 |
1,600 |
1,650 |
55 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
160 |
0 |
1,650 |
1,700 |
60 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
170 |
0 |
1,700 |
1,750 |
65 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
190 |
0 |
1,750 |
1,800 |
70 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
190 |
0 |
1,800 |
1,850 |
75 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
200 |
0 |
1,850 |
1,900 |
75 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
210 |
0 |
1,900 |
1,950 |
80 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
220 |
0 |
1,950 |
2,000 |
85 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
230 |
0 |
2,000 |
2,050 |
90 |
40 |
5 |
0 |
0 |
0 |
0 |
0 |
240 |
0 |
2,050 |
2,100 |
95 |
45 |
10 |
0 |
0 |
0 |
0 |
0 |
250 |
0 |
2,100 |
2,150 |
100 |
45 |
15 |
0 |
0 |
0 |
0 |
0 |
260 |
0 |
2,150 |
2,200 |
105 |
50 |
20 |
0 |
0 |
0 |
0 |
0 |
270 |
0 |
2,200 |
2,250 |
110 |
55 |
20 |
0 |
0 |
0 |
0 |
0 |
280 |
0 |
2,250 |
2,300 |
115 |
60 |
25 |
0 |
0 |
0 |
0 |
0 |
300 |
0 |
2,300 |
2,350 |
120 |
65 |
30 |
0 |
0 |
0 |
0 |
0 |
310 |
0 |
2,350 |
2,400 |
125 |
65 |
35 |
0 |
0 |
0 |
0 |
0 |
320 |
0 |
2,400 |
2,450 |
130 |
70 |
40 |
5 |
0 |
0 |
0 |
0 |
330 |
0 |
2,450 |
2,500 |
135 |
75 |
40 |
10 |
0 |
0 |
0 |
0 |
340 |
0 |
2,500 |
2,550 |
140 |
80 |
45 |
15 |
0 |
0 |
0 |
0 |
360 |
0 |
2,550 |
2,600 |
145 |
85 |
50 |
15 |
0 |
0 |
0 |
0 |
370 |
0 |
2,600 |
2,650 |
150 |
90 |
55 |
20 |
0 |
0 |
0 |
0 |
380 |
0 |
2,650 |
2,700 |
155 |
95 |
60 |
25 |
0 |
0 |
0 |
0 |
390 |
0 |
2,700 |
2,750 |
155 |
95 |
60 |
30 |
0 |
0 |
0 |
0 |
400 |
0 |
2,750 |
2,800 |
160 |
100 |
65 |
35 |
0 |
0 |
0 |
0 |
420 |
0 |
2,800 |
2,850 |
165 |
105 |
70 |
35 |
5 |
0 |
0 |
0 |
430 |
0 |
2,850 |
2,900 |
170 |
110 |
75 |
40 |
5 |
0 |
0 |
0 |
440 |
0 |
2,900 |
2,950 |
175 |
115 |
80 |
45 |
10 |
0 |
0 |
0 |
460 |
0 |
2,950 |
3,000 |
180 |
120 |
80 |
50 |
15 |
0 |
0 |
0 |
470 |
0 |
3,000 |
3,050 |
185 |
125 |
85 |
55 |
20 |
0 |
0 |
0 |
490 |
0 |
3,050 |
3,100 |
195 |
130 |
90 |
55 |
25 |
0 |
0 |
0 |
500 |
0 |
3,100 |
3,150 |
200 |
135 |
95 |
60 |
30 |
0 |
0 |
0 |
520 |
0 |
3,150 |
3,200 |
205 |
140 |
100 |
65 |
30 |
0 |
0 |
0 |
530 |
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 |
||||
以上 |
未満 |
税額 |
税額 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
3,200 |
3,250 |
210 |
150 |
105 |
70 |
35 |
5 |
0 |
0 |
550 |
0 |
3,250 |
3,300 |
220 |
155 |
115 |
75 |
40 |
10 |
0 |
0 |
560 |
2 |
3,300 |
3,400 |
230 |
160 |
120 |
80 |
50 |
15 |
0 |
0 |
580 |
6 |
3,400 |
3,500 |
240 |
170 |
130 |
90 |
55 |
25 |
0 |
0 |
580円に、その日の社会保険料控除後の給与等の金額のうち3,300円をこえる金額の46%に相当する金額を加算した金額 |
14 |
3,500 |
3,600 |
255 |
185 |
145 |
105 |
65 |
35 |
0 |
0 |
22 |
|
3,600 |
3,700 |
265 |
195 |
155 |
115 |
75 |
40 |
10 |
0 |
30 |
|
3,700 |
3,800 |
280 |
210 |
165 |
125 |
85 |
50 |
15 |
0 |
38 |
|
3,800 |
3,900 |
290 |
220 |
175 |
135 |
95 |
60 |
25 |
0 |
46 |
|
3,900 |
4,000 |
305 |
235 |
185 |
145 |
105 |
70 |
35 |
0 |
54 |
|
4,000 |
4,100 |
320 |
245 |
200 |
155 |
115 |
80 |
45 |
10 |
62 |
|
4,100 |
4,200 |
335 |
260 |
210 |
165 |
125 |
85 |
55 |
20 |
70 |
|
4,200 |
4,300 |
345 |
270 |
225 |
180 |
140 |
100 |
60 |
30 |
78 |
|
4,300 |
4,400 |
360 |
285 |
235 |
190 |
150 |
110 |
70 |
40 |
87 |
|
4,400 |
4,500 |
375 |
295 |
250 |
205 |
160 |
120 |
80 |
45 |
96 |
|
4,500 |
4,600 |
390 |
310 |
260 |
215 |
170 |
130 |
90 |
55 |
105 |
|
4,600 |
4,700 |
405 |
325 |
275 |
230 |
180 |
140 |
100 |
65 |
114 |
|
4,700 |
4,800 |
420 |
340 |
285 |
240 |
195 |
150 |
110 |
75 |
125 |
|
4,800 |
4,900 |
435 |
355 |
300 |
255 |
205 |
165 |
125 |
85 |
136 |
|
4,900 |
5,000 |
450 |
370 |
315 |
265 |
220 |
175 |
135 |
95 |
146 |
|
5,000 |
5,100 |
465 |
380 |
330 |
280 |
230 |
185 |
145 |
105 |
1,370円 |
157 |
5,100 |
5,200 |
480 |
395 |
345 |
290 |
245 |
200 |
155 |
115 |
1,370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 |
168 |
5,200 |
5,300 |
500 |
410 |
360 |
305 |
255 |
210 |
165 |
125 |
179 |
|
5,300 |
5,400 |
515 |
425 |
370 |
320 |
270 |
225 |
175 |
135 |
190 |
|
5,400 |
5,500 |
530 |
440 |
385 |
335 |
280 |
235 |
190 |
145 |
200 |
|
5,500 |
5,600 |
545 |
455 |
400 |
350 |
295 |
250 |
200 |
160 |
211 |
|
5,600 |
5,700 |
565 |
475 |
415 |
360 |
310 |
260 |
215 |
170 |
222 |
|
5,700 |
5,800 |
580 |
490 |
430 |
375 |
325 |
275 |
225 |
180 |
233 |
|
5,800 |
5,900 |
595 |
505 |
445 |
390 |
335 |
285 |
240 |
190 |
244 |
|
5,900 |
6,000 |
615 |
520 |
460 |
405 |
350 |
300 |
250 |
205 |
256 |
|
6,000 |
6,100 |
635 |
540 |
480 |
420 |
370 |
315 |
265 |
220 |
268 |
|
6,100 |
6,200 |
655 |
555 |
495 |
435 |
385 |
330 |
280 |
230 |
281 |
|
6,200 |
6,300 |
675 |
575 |
515 |
455 |
400 |
345 |
290 |
245 |
294 |
|
6,300 |
6,400 |
695 |
590 |
530 |
470 |
415 |
360 |
305 |
260 |
306 |
|
6,400 |
6,500 |
715 |
610 |
550 |
490 |
430 |
375 |
320 |
270 |
319 |
|
6,500 |
6,600 |
735 |
630 |
565 |
505 |
445 |
390 |
335 |
285 |
331 |
|
6,600 |
6,700 |
755 |
650 |
580 |
520 |
460 |
405 |
350 |
300 |
344 |
|
6,700 |
6,800 |
775 |
670 |
600 |
540 |
480 |
420 |
365 |
315 |
357 |
|
6,800 |
6,900 |
795 |
690 |
620 |
555 |
495 |
435 |
380 |
330 |
369 |
|
6,900 |
7,000 |
815 |
710 |
640 |
575 |
515 |
455 |
400 |
345 |
382 |
|
7,000 |
7,100 |
835 |
730 |
660 |
590 |
530 |
470 |
415 |
360 |
394 |
|
7,100 |
7,200 |
855 |
750 |
680 |
610 |
545 |
485 |
430 |
375 |
407 |
|
7,200 |
7,300 |
880 |
770 |
700 |
630 |
565 |
505 |
445 |
390 |
421 |
|
7,300 |
7,400 |
900 |
790 |
720 |
650 |
580 |
520 |
460 |
405 |
436 |
|
7,400 |
7,500 |
925 |
810 |
740 |
670 |
600 |
540 |
480 |
420 |
450 |
|
7,500 |
7,600 |
945 |
830 |
760 |
690 |
620 |
555 |
495 |
435 |
464 |
|
7,600 |
7,700 |
970 |
850 |
780 |
710 |
640 |
575 |
515 |
450 |
479 |
|
7,700 |
7,800 |
990 |
870 |
800 |
730 |
660 |
590 |
530 |
470 |
493 |
|
7,800 |
7,900 |
1,015 |
895 |
820 |
750 |
680 |
610 |
545 |
485 |
508 |
|
7,900 |
8,000 |
1,035 |
915 |
840 |
770 |
700 |
630 |
565 |
505 |
522 |
|
8,000 |
8,100 |
1,060 |
940 |
860 |
790 |
720 |
650 |
580 |
520 |
537 |
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 |
||||
以上 |
未満 |
税額 |
税額 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
8,100 |
8,200 |
1,085 |
965 |
885 |
810 |
740 |
670 |
600 |
540 |
552 |
|
8,200 |
8,300 |
1,105 |
985 |
905 |
830 |
760 |
690 |
620 |
555 |
567 |
|
8,300 |
8,400 |
1,130 |
1,010 |
930 |
850 |
780 |
710 |
640 |
570 |
582 |
|
8,400 |
8,500 |
1,150 |
1,030 |
950 |
870 |
800 |
730 |
660 |
590 |
598 |
|
8,500 |
8,600 |
1,175 |
1,055 |
975 |
895 |
820 |
750 |
680 |
610 |
615 |
|
8,600 |
8,700 |
1,195 |
1,075 |
995 |
915 |
840 |
770 |
700 |
630 |
633 |
|
8,700 |
8,800 |
1,220 |
1,100 |
1,020 |
940 |
860 |
790 |
720 |
650 |
650 |
|
8,800 |
8,900 |
1,245 |
1,125 |
1,040 |
960 |
880 |
810 |
740 |
670 |
667 |
|
8,900 |
9,000 |
1,270 |
1,145 |
1,065 |
985 |
905 |
830 |
760 |
690 |
684 |
|
9,000 |
9,100 |
1,300 |
1,170 |
1,090 |
1,010 |
930 |
850 |
780 |
710 |
701 |
|
9,100 |
9,200 |
1,325 |
1,190 |
1,110 |
1,030 |
950 |
870 |
800 |
730 |
718 |
|
9,200 |
9,300 |
1,350 |
1,215 |
1,135 |
1,055 |
975 |
895 |
820 |
750 |
735 |
|
9,300 |
9,400 |
1,375 |
1,240 |
1,155 |
1,075 |
995 |
915 |
840 |
770 |
752 |
|
9,400 |
9,500 |
1,400 |
1,265 |
1,180 |
1,100 |
1,020 |
940 |
860 |
790 |
769 |
|
9,500 |
9,600 |
1,425 |
1,290 |
1,200 |
1,120 |
1,040 |
960 |
880 |
810 |
786 |
|
9,600 |
9,700 |
1,450 |
1,315 |
1,225 |
1,145 |
1,065 |
985 |
905 |
830 |
804 |
|
9,700 |
9,800 |
1,475 |
1,340 |
1,250 |
1,170 |
1,085 |
1,005 |
925 |
850 |
824 |
|
9,800 |
9,900 |
1,505 |
1,370 |
1,280 |
1,190 |
1,110 |
1,030 |
950 |
870 |
844 |
|
9,900 |
10,000 |
1,530 |
1,395 |
1,305 |
1,215 |
1,135 |
1,055 |
975 |
890 |
864 |
|
10,000円 |
1,540 |
1,405 |
1,315 |
1,225 |
1,145 |
1,065 |
985 |
905 |
884 |
||
10,000円をこえ10,500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27%に相当する金額を加算した金額 |
884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21%に相当する金額を加算した金額 |
|||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
10,500円 |
1,675 |
1,540 |
1,450 |
1,360 |
1,280 |
1,200 |
1,120 |
1,040 |
989 |
||
10,500円をこえ12,000円に満たない金額 |
10,500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10,500円をこえる金額の30%に相当する金額を加算した金額 |
989円に、その日の社会保険料控除後の給与等の金額のうち10,500円をこえる金額の24%に相当する金額を加算した金額 |
|||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||||
12,000円 |
2,125 |
1,990 |
1,900 |
1,810 |
1,730 |
1,650 |
1,570 |
1,490 |
|||
12,000円をこえ13,000円に満たない金額 |
12,000円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち12,000円をこえる金額の34%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 |
||||
以上 |
未満 |
税額 |
税額 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
13,000円 |
2,465 |
2,330 |
2,240 |
2,150 |
2,070 |
1,990 |
1,910 |
1,830 |
1,589 |
||
13,000円をこえ15,500円に満たない金額 |
13,000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13,000円をこえる金額の38%に相当する金額を加算した金額 |
1,589円に、その日の社会保険料控除後の給与等の金額のうち13,000円をこえる金額の27%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 |
3,415 |
3,280 |
3,190 |
3,100 |
3,020 |
2,940 |
2,860 |
2,780 |
2,264 |
||
15,500円をこえ18,500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42%に相当する金額を加算した金額 |
2,264円に、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30%に相当する金額を加算した金額 |
|||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||||
18,500円 |
4,675 |
4,540 |
4,450 |
4,360 |
4,280 |
4,200 |
4,120 |
4,040 |
|||
18,500円をこえ24,000円に満たない金額 |
18,500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18,500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 |
|||
24,000円 |
7,205 |
7,070 |
6,980 |
6,890 |
6,810 |
6,730 |
6,650 |
6,570 |
12,770 |
||
24,000円をこえ29,500円に満たない金額 |
24,000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24,000円をこえる金額の50%に相当する金額を加算した金額 |
12,770円に、その日の社会保険料控除後の給与等の金額のうち24,000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 |
||||
29,500円 |
9,955 |
9,820 |
9,730 |
9,640 |
9,560 |
9,480 |
9,400 |
9,320 |
|||
29,500円をこえ57,500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 |
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 |
||||
以上 |
未満 |
税額 |
税額 |
税額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||||
57,500円 |
25,355 |
25,220 |
25,130 |
25,040 |
24,960 |
24,880 |
24,800 |
24,720 |
|||
57,500円をこえる金額 |
57,500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57,500円をこえる金額の60%に相当する金額を加算した金額 |
||||||||||
扶養親族等の数が7人をこえる場合には、扶養親族等の数が7人の場合の税額から、その7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 |
||
以上 |
未満 |
税額 |
||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,350円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
1,350 |
1,400 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,400 |
1,450 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
1,450 |
1,500 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
1,500 |
1,550 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
1,550 |
1,600 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
1,600 |
1,650 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
1,650 |
1,700 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
1,700 |
1,750 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
1,750 |
1,800 |
35 |
5 |
0 |
0 |
0 |
0 |
0 |
1,800 |
1,850 |
40 |
5 |
0 |
0 |
0 |
0 |
0 |
1,850 |
1,900 |
45 |
10 |
0 |
0 |
0 |
0 |
0 |
1,900 |
1,950 |
50 |
15 |
0 |
0 |
0 |
0 |
0 |
1,950 |
2,000 |
50 |
20 |
0 |
0 |
0 |
0 |
0 |
2,000 |
2,050 |
55 |
25 |
0 |
0 |
0 |
0 |
0 |
2,050 |
2,100 |
60 |
25 |
0 |
0 |
0 |
0 |
0 |
2,100 |
2,150 |
65 |
30 |
0 |
0 |
0 |
0 |
0 |
2,150 |
2,200 |
70 |
35 |
0 |
0 |
0 |
0 |
0 |
2,200 |
2,250 |
70 |
40 |
5 |
0 |
0 |
0 |
0 |
2,250 |
2,300 |
75 |
45 |
10 |
0 |
0 |
0 |
0 |
2,300 |
2,350 |
80 |
45 |
15 |
0 |
0 |
0 |
0 |
2,350 |
2,400 |
85 |
50 |
15 |
0 |
0 |
0 |
0 |
2,400 |
2,450 |
90 |
55 |
20 |
0 |
0 |
0 |
0 |
2,450 |
2,500 |
95 |
60 |
25 |
0 |
0 |
0 |
0 |
2,500 |
2,550 |
100 |
65 |
30 |
0 |
0 |
0 |
0 |
2,550 |
2,600 |
105 |
65 |
35 |
0 |
0 |
0 |
0 |
2,600 |
2,650 |
110 |
70 |
35 |
5 |
0 |
0 |
0 |
2,650 |
2,700 |
115 |
75 |
40 |
10 |
0 |
0 |
0 |
2,700 |
2,750 |
115 |
80 |
45 |
10 |
0 |
0 |
0 |
2,750 |
2,800 |
120 |
85 |
50 |
15 |
0 |
0 |
0 |
2,800 |
2,850 |
125 |
85 |
55 |
20 |
0 |
0 |
0 |
2,850 |
2,900 |
130 |
90 |
55 |
25 |
0 |
0 |
0 |
2,900 |
2,950 |
135 |
95 |
60 |
30 |
0 |
0 |
0 |
2,950 |
3,000 |
140 |
100 |
65 |
30 |
0 |
0 |
0 |
3,000 |
3,050 |
145 |
105 |
70 |
35 |
0 |
0 |
0 |
3,050 |
3,100 |
150 |
110 |
75 |
40 |
5 |
0 |
0 |
3,100 |
3,150 |
155 |
115 |
80 |
45 |
10 |
0 |
0 |
3,150 |
3,200 |
160 |
120 |
80 |
50 |
15 |
0 |
0 |
3,200 |
3,250 |
165 |
125 |
85 |
55 |
20 |
0 |
0 |
3,250 |
3,300 |
175 |
135 |
95 |
60 |
25 |
0 |
0 |
3,300 |
3,400 |
180 |
140 |
100 |
65 |
30 |
0 |
0 |
3,400 |
3,500 |
195 |
150 |
110 |
75 |
40 |
5 |
0 |
3,500 |
3,600 |
205 |
165 |
120 |
85 |
50 |
15 |
0 |
3,600 |
3,700 |
220 |
175 |
135 |
95 |
60 |
25 |
0 |
3,700 |
3,800 |
230 |
185 |
145 |
105 |
65 |
35 |
0 |
3,800 |
3,900 |
245 |
195 |
155 |
115 |
75 |
45 |
10 |
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 |
||
以上 |
未満 |
税額 |
||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
3,900 |
4,000 |
255 |
210 |
165 |
125 |
85 |
50 |
20 |
4,000 |
4,100 |
270 |
225 |
175 |
135 |
95 |
60 |
30 |
4,100 |
4,200 |
280 |
235 |
190 |
145 |
105 |
70 |
35 |
4,200 |
4,300 |
295 |
250 |
200 |
160 |
120 |
80 |
45 |
4,300 |
4,400 |
310 |
260 |
215 |
170 |
130 |
90 |
55 |
4,400 |
4,500 |
325 |
275 |
225 |
180 |
140 |
100 |
65 |
4,500 |
4,600 |
335 |
285 |
240 |
190 |
150 |
110 |
75 |
4,600 |
4,700 |
350 |
300 |
250 |
205 |
160 |
120 |
80 |
4,700 |
4,800 |
365 |
310 |
265 |
215 |
170 |
130 |
90 |
4,800 |
4,900 |
380 |
325 |
275 |
230 |
185 |
145 |
105 |
4,900 |
5,000 |
395 |
340 |
290 |
240 |
195 |
155 |
115 |
5,000 |
5,100 |
410 |
355 |
300 |
255 |
210 |
165 |
125 |
5,100 |
5,200 |
425 |
370 |
315 |
270 |
220 |
175 |
135 |
5,200 |
5,300 |
440 |
385 |
330 |
280 |
235 |
185 |
145 |
5,300 |
5,400 |
455 |
400 |
345 |
295 |
245 |
200 |
155 |
5,400 |
5,500 |
470 |
415 |
360 |
305 |
260 |
210 |
165 |
5,500 |
5,600 |
485 |
430 |
375 |
320 |
270 |
225 |
180 |
5,600 |
5,700 |
505 |
445 |
390 |
335 |
285 |
235 |
190 |
5,700 |
5,800 |
520 |
460 |
405 |
350 |
295 |
250 |
205 |
5,800 |
5,900 |
535 |
475 |
415 |
365 |
310 |
260 |
215 |
5,900 |
6,000 |
550 |
490 |
430 |
380 |
325 |
275 |
230 |
6,000 |
6,100 |
570 |
510 |
450 |
395 |
340 |
290 |
240 |
6,100 |
6,200 |
585 |
525 |
465 |
410 |
355 |
305 |
255 |
6,200 |
6,300 |
605 |
545 |
485 |
425 |
370 |
320 |
270 |
6,300 |
6,400 |
625 |
560 |
500 |
440 |
385 |
335 |
280 |
6,400 |
6,500 |
645 |
580 |
520 |
455 |
400 |
350 |
295 |
6,500 |
6,600 |
665 |
595 |
535 |
475 |
415 |
365 |
310 |
6,600 |
6,700 |
685 |
615 |
550 |
490 |
430 |
380 |
325 |
6,700 |
6,800 |
705 |
635 |
570 |
510 |
450 |
395 |
340 |
6,800 |
6,900 |
725 |
655 |
585 |
525 |
465 |
410 |
355 |
6,900 |
7,000 |
745 |
675 |
605 |
545 |
485 |
425 |
370 |
7,000 |
7,100 |
765 |
695 |
625 |
560 |
500 |
440 |
385 |
7,100 |
7,200 |
785 |
715 |
645 |
575 |
515 |
455 |
400 |
7,200 |
7,300 |
805 |
735 |
665 |
595 |
535 |
475 |
415 |
7,300 |
7,400 |
825 |
755 |
685 |
615 |
550 |
490 |
430 |
7,400 |
7,500 |
845 |
775 |
705 |
635 |
570 |
510 |
450 |
7,500 |
7,600 |
865 |
795 |
725 |
655 |
585 |
525 |
465 |
7,600 |
7,700 |
890 |
815 |
745 |
675 |
605 |
540 |
480 |
7,700 |
7,800 |
910 |
835 |
765 |
695 |
625 |
560 |
500 |
7,800 |
7,900 |
935 |
855 |
785 |
715 |
645 |
575 |
515 |
7,900 |
8,000 |
955 |
875 |
805 |
735 |
665 |
595 |
535 |
8,000 |
8,100 |
980 |
900 |
825 |
755 |
685 |
615 |
550 |
8,100 |
8,200 |
1,005 |
925 |
845 |
775 |
705 |
635 |
570 |
8,200 |
8,300 |
1,025 |
945 |
865 |
795 |
725 |
655 |
585 |
8,300 |
8,400 |
1,050 |
970 |
890 |
815 |
745 |
675 |
605 |
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 |
||
以上 |
未満 |
税額 |
||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
8,400 |
8,500 |
1,070 |
990 |
910 |
835 |
765 |
695 |
625 |
8,500 |
8,600 |
1,095 |
1,015 |
935 |
855 |
785 |
715 |
645 |
8,600 |
8,700 |
1,115 |
1,035 |
955 |
875 |
805 |
735 |
665 |
8,700 |
8,800 |
1,140 |
1,060 |
980 |
900 |
825 |
755 |
685 |
8,800 |
8,900 |
1,160 |
1,080 |
1,000 |
920 |
845 |
775 |
705 |
8,900 |
9,000 |
1,185 |
1,105 |
1,025 |
945 |
865 |
795 |
725 |
9,000 |
9,100 |
1,210 |
1,130 |
1,050 |
970 |
885 |
815 |
745 |
9,100 |
9,200 |
1,235 |
1,150 |
1,070 |
990 |
910 |
835 |
765 |
9,200 |
9,300 |
1,260 |
1,175 |
1,095 |
1,015 |
935 |
855 |
785 |
9,300 |
9,400 |
1,285 |
1,195 |
1,115 |
1,035 |
955 |
875 |
805 |
9,400 |
9,500 |
1,310 |
1,220 |
1,140 |
1,060 |
980 |
900 |
825 |
9,500 |
9,600 |
1,335 |
1,245 |
1,160 |
1,080 |
1,000 |
920 |
845 |
9,600 |
9,700 |
1,360 |
1,270 |
1,185 |
1,105 |
1,025 |
945 |
865 |
9,700 |
9,800 |
1,385 |
1,295 |
1,205 |
1,125 |
1,045 |
965 |
885 |
9,800 |
9,900 |
1,415 |
1,320 |
1,230 |
1,150 |
1,070 |
990 |
910 |
9,900 |
10,000 |
1,440 |
1,350 |
1,260 |
1,175 |
1,095 |
1,010 |
930 |
10,000円 |
1,450 |
1,360 |
1,270 |
1,185 |
1,105 |
1,025 |
945 |
|
10,000円をこえ10,500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27%に相当する金額を加算した金額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
10,500円 |
1,585 |
1,495 |
1,405 |
1,320 |
1,240 |
1,160 |
1,080 |
|
10,500円をこえ12,000円に満たない金額 |
10,500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10,500円をこえる金額の30%に相当する金額を加算した金額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
12,000円 |
2,035 |
1,945 |
1,855 |
1,770 |
1,690 |
1,610 |
1,530 |
|
12,000円をこえ13,000円に満たない金額 |
12,000円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち12,000円をこえる金額の34%に相当する金額を加算した金額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
13,000円 |
2,375 |
2,285 |
2,195 |
2,110 |
2,030 |
1,950 |
1,870 |
|
13,000円をこえ15,500円に満たない金額 |
13,000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13,000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 |
||
15,500円 |
3,325 |
3,235 |
3,145 |
3,060 |
2,980 |
2,900 |
2,820 |
|
15,500円をこえ18,500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42%に相当する金額を加算した金額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
18,500円 |
4,585 |
4,495 |
4,405 |
4,320 |
4,240 |
4,160 |
4,080 |
|
18,500円をこえ24,000円に満たない金額 |
18,500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18,500円をこえる金額の46%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 |
||
以上 |
未満 |
税額 |
||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
24,000円 |
7,115 |
7,025 |
6,935 |
6,850 |
6,770 |
6,690 |
6,610 |
|
24,000円をこえ29,500円に満たない金額 |
24,000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24,000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 |
||
29,500円 |
9,865 |
9,775 |
9,685 |
9,600 |
9,520 |
9,440 |
9,360 |
|
29,500円をこえ57,500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 |
||
57,500円 |
25,265 |
25,175 |
25,085 |
25,000 |
24,920 |
24,840 |
24,760 |
|
57,500円をこえる金額 |
57,500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57,500円をこえる金額の60%に相当する金額を加算した金額 |
|||||||
扶養親族の数が7人をこえる場合には、扶養親族の数が7人の場合の税額から、その7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人以上 |
|||||||||||
前月の社会保険料控除後の給与等の金額 |
前月の社会保険料控除後の給与等の金額 |
|||||||||||||||||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
% |
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 |
45千円未満 |
55千円未満 |
65千円未満 |
73千円未満 |
82千円未満 |
91千円未満 |
||||||||||
2 |
21 |
22 |
35 |
38 |
45 |
49 |
55 |
59 |
65 |
69 |
73 |
78 |
82 |
88 |
91 |
97 |
||
4 |
22 |
24 |
38 |
41 |
49 |
53 |
59 |
64 |
69 |
74 |
78 |
84 |
88 |
94 |
97 |
104 |
||
6 |
24 |
42 |
41 |
56 |
53 |
65 |
64 |
70 |
74 |
80 |
84 |
91 |
94 |
101 |
104 |
111 |
||
8 |
42 |
68 |
56 |
75 |
65 |
81 |
70 |
88 |
80 |
96 |
91 |
105 |
101 |
115 |
111 |
124 |
||
10 |
68 |
84 |
75 |
94 |
81 |
104 |
88 |
114 |
96 |
122 |
105 |
130 |
115 |
138 |
124 |
145 |
70千円未満 |
|
12 |
84 |
106 |
94 |
120 |
104 |
129 |
114 |
136 |
122 |
143 |
130 |
150 |
138 |
158 |
145 |
166 |
||
14 |
106 |
129 |
120 |
140 |
129 |
147 |
136 |
155 |
143 |
163 |
150 |
170 |
158 |
179 |
166 |
187 |
||
16 |
129 |
145 |
140 |
157 |
147 |
165 |
155 |
173 |
163 |
182 |
170 |
191 |
179 |
200 |
187 |
209 |
||
18 |
145 |
166 |
157 |
178 |
165 |
187 |
173 |
195 |
182 |
204 |
191 |
213 |
200 |
222 |
209 |
231 |
||
20 |
166 |
192 |
178 |
205 |
187 |
213 |
195 |
222 |
204 |
230 |
213 |
239 |
222 |
247 |
231 |
254 |
70 |
110 |
22 |
192 |
215 |
205 |
229 |
213 |
239 |
222 |
248 |
230 |
255 |
239 |
263 |
247 |
270 |
254 |
277 |
||
24 |
215 |
242 |
229 |
254 |
239 |
261 |
248 |
268 |
255 |
275 |
263 |
282 |
270 |
289 |
277 |
295 |
||
26 |
242 |
261 |
254 |
272 |
261 |
280 |
268 |
287 |
275 |
295 |
282 |
302 |
289 |
309 |
295 |
317 |
||
28 |
261 |
281 |
272 |
292 |
280 |
299 |
287 |
306 |
295 |
313 |
302 |
320 |
309 |
328 |
317 |
336 |
||
30 |
281 |
296 |
292 |
308 |
299 |
315 |
306 |
323 |
313 |
330 |
320 |
338 |
328 |
346 |
336 |
354 |
110 |
140 |
32 |
296 |
326 |
308 |
337 |
315 |
345 |
323 |
354 |
330 |
363 |
338 |
371 |
346 |
380 |
354 |
389 |
||
35 |
326 |
363 |
337 |
376 |
345 |
384 |
354 |
392 |
363 |
401 |
371 |
409 |
380 |
418 |
389 |
426 |
||
38 |
363 |
417 |
376 |
429 |
384 |
437 |
392 |
445 |
401 |
453 |
409 |
461 |
418 |
469 |
426 |
477 |
140 |
170 |
41 |
417 |
470 |
429 |
484 |
437 |
493 |
445 |
502 |
453 |
512 |
461 |
521 |
469 |
530 |
477 |
539 |
||
44 |
470 |
564 |
484 |
576 |
493 |
584 |
502 |
591 |
512 |
600 |
521 |
609 |
530 |
618 |
539 |
626 |
170 |
240 |
47 |
564 |
675 |
576 |
687 |
584 |
695 |
591 |
704 |
600 |
712 |
609 |
720 |
618 |
729 |
626 |
737 |
||
50 |
675 |
890 |
687 |
905 |
695 |
915 |
704 |
925 |
712 |
935 |
720 |
945 |
729 |
955 |
737 |
965 |
240 |
300 |
55 |
890 |
1,723 |
905 |
1,738 |
915 |
1,748 |
925 |
1,758 |
935 |
1,768 |
945 |
1,778 |
955 |
1,788 |
965 |
1,798 |
300 |
570 |
60 |
1,723 |
3,390 |
1,738 |
3,405 |
1,748 |
3,415 |
1,758 |
3,425 |
1,768 |
3,435 |
1,778 |
3,445 |
1,788 |
3,455 |
1,798 |
3,465 |
570 |
1,110 |
65 |
3,390千円以上 |
3,405千円以上 |
3,415千円以上 |
3,425千円以上 |
3,435千円以上 |
3,445千円以上 |
3,455千円以上 |
3,465千円以上 |
1,110千円以上 |
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 |
43,600 |
614,000 |
618,000 |
67,900 |
261,000 |
264,000 |
26,100 |
418,000 |
422,000 |
44,100 |
618,000 |
622,000 |
68,500 |
264,000 |
267,000 |
26,400 |
422,000 |
426,000 |
44,600 |
622,000 |
626,000 |
69,000 |
267,000 |
270,000 |
26,700 |
426,000 |
430,000 |
45,100 |
626,000 |
630,000 |
69,600 |
270,000 |
273,000 |
27,000 |
430,000 |
434,000 |
45,600 |
630,000 |
634,000 |
70,200 |
273,000 |
276,000 |
27,300 |
434,000 |
438,000 |
46,000 |
634,000 |
638,000 |
70,700 |
276,000 |
279,000 |
27,600 |
438,000 |
442,000 |
46,500 |
638,000 |
642,000 |
71,300 |
279,000 |
282,000 |
27,900 |
442,000 |
446,000 |
47,000 |
642,000 |
646,000 |
71,800 |
282,000 |
285,000 |
28,200 |
446,000 |
450,000 |
47,500 |
646,000 |
650,000 |
72,400 |
285,000 |
288,000 |
28,500 |
450,000 |
454,000 |
48,000 |
650,000 |
655,000 |
73,000 |
288,000 |
291,000 |
28,800 |
454,000 |
458,000 |
48,400 |
655,000 |
660,000 |
73,700 |
291,000 |
294,000 |
29,100 |
458,000 |
462,000 |
48,900 |
660,000 |
665,000 |
74,400 |
294,000 |
297,000 |
29,400 |
462,000 |
466,000 |
49,400 |
665,000 |
670,000 |
75,100 |
297,000 |
300,000 |
29,700 |
466,000 |
470,000 |
49,900 |
670,000 |
675,000 |
75,800 |
300,000 |
303,000 |
30,000 |
470,000 |
474,000 |
50,400 |
675,000 |
680,000 |
76,500 |
303,000 |
306,000 |
30,300 |
474,000 |
478,000 |
50,800 |
680,000 |
685,000 |
77,200 |
306,000 |
309,000 |
30,700 |
478,000 |
482,000 |
51,300 |
685,000 |
690,000 |
77,900 |
309,000 |
312,000 |
31,000 |
482,000 |
486,000 |
51,800 |
690,000 |
695,000 |
78,600 |
312,000 |
315,000 |
31,400 |
486,000 |
490,000 |
52,300 |
695,000 |
700,000 |
79,300 |
315,000 |
318,000 |
31,800 |
490,000 |
494,000 |
52,800 |
700,000 |
705,000 |
80,000 |
318,000 |
321,000 |
32,100 |
494,000 |
498,000 |
53,200 |
705,000 |
710,000 |
80,700 |
321,000 |
324,000 |
32,500 |
498,000 |
502,000 |
53,700 |
710,000 |
715,000 |
81,400 |
324,000 |
327,000 |
32,800 |
502,000 |
506,000 |
54,200 |
715,000 |
720,000 |
82,100 |
327,000 |
330,000 |
33,200 |
506,000 |
510,000 |
54,700 |
720,000 |
725,000 |
82,800 |
330,000 |
333,000 |
33,600 |
510,000 |
514,000 |
55,200 |
725,000 |
730,000 |
83,500 |
333,000 |
336,000 |
33,900 |
514,000 |
518,000 |
55,600 |
730,000 |
735,000 |
84,200 |
336,000 |
339,000 |
34,300 |
518,000 |
522,000 |
56,100 |
735,000 |
740,000 |
84,900 |
339,000 |
342,000 |
34,600 |
522,000 |
526,000 |
56,600 |
740,000 |
745,000 |
85,600 |
342,000 |
345,000 |
35,000 |
526,000 |
530,000 |
57,100 |
745,000 |
750,000 |
86,300 |
345,000 |
348,000 |
35,400 |
530,000 |
534,000 |
57,600 |
750,000 |
755,000 |
87,000 |
348,000 |
351,000 |
35,700 |
534,000 |
538,000 |
58,000 |
755,000 |
760,000 |
87,700 |
351,000 |
354,000 |
36,100 |
538,000 |
542,000 |
58,500 |
760,000 |
765,000 |
88,400 |
354,000 |
357,000 |
36,400 |
542,000 |
546,000 |
59,000 |
765,000 |
770,000 |
89,100 |
357,000 |
360,000 |
36,800 |
546,000 |
550,000 |
59,500 |
770,000 |
775,000 |
89,800 |
360,000 |
363,000 |
37,200 |
550,000 |
554,000 |
60,000 |
775,000 |
780,000 |
90,500 |
363,000 |
366,000 |
37,500 |
554,000 |
558,000 |
60,400 |
780,000 |
785,000 |
91,200 |
366,000 |
369,000 |
37,900 |
558,000 |
562,000 |
60,900 |
785,000 |
790,000 |
91,900 |
369,000 |
372,000 |
38,200 |
562,000 |
566,000 |
61,400 |
790,000 |
795,000 |
92,600 |
372,000 |
375,000 |
38,600 |
566,000 |
570,000 |
61,900 |
795,000 |
800,000 |
93,300 |
375,000 |
378,000 |
39,000 |
570,000 |
574,000 |
62,400 |
800,000 |
805,000 |
94,000 |
378,000 |
381,000 |
39,300 |
574,000 |
578,000 |
62,800 |
805,000 |
810,000 |
94,700 |
381,000 |
384,000 |
39,700 |
578,000 |
582,000 |
63,300 |
810,000 |
815,000 |
95,400 |
384,000 |
387,000 |
40,000 |
582,000 |
586,000 |
63,800 |
815,000 |
820,000 |
96,100 |
387,000 |
390,000 |
40,400 |
586,000 |
590,000 |
64,300 |
820,000 |
825,000 |
96,800 |
390,000 |
394,000 |
40,800 |
590,000 |
594,000 |
64,800 |
825,000 |
830,000 |
97,500 |
394,000 |
398,000 |
41,200 |
594,000 |
598,000 |
65,200 |
830,000 |
835,000 |
98,200 |
398,000 |
402,000 |
41,700 |
598,000 |
602,000 |
65,700 |
835,000 |
840,000 |
98,900 |
402,000 |
406,000 |
42,200 |
602,000 |
606,000 |
66,200 |
840,000 |
845,000 |
99,600 |
406,000 |
410,000 |
42,700 |
606,000 |
610,000 |
66,800 |
845,000 |
850,000 |
100,300 |
410,000 |
414,000 |
43,200 |
610,000 |
614,000 |
67,400 |
850,000 |
855,000 |
101,000 |
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 |
855,000 |
860,000 |
101,700 |
1,105,000 |
1,110,000 |
140,800 |
1,355,000 |
1,360,000 |
183,900 |
860,000 |
865,000 |
102,400 |
1,110,000 |
1,115,000 |
141,600 |
1,360,000 |
1,365,000 |
184,800 |
865,000 |
870,000 |
103,100 |
1,115,000 |
1,120,000 |
142,400 |
1,365,000 |
1,370,000 |
185,700 |
870,000 |
875,000 |
103,800 |
1,120,000 |
1,125,000 |
143,200 |
1,370,000 |
1,375,000 |
186,600 |
875,000 |
880,000 |
104,500 |
1,125,000 |
1,130,000 |
144,000 |
1,375,000 |
1,380,000 |
187,500 |
880,000 |
885,000 |
105,200 |
1,130,000 |
1,135,000 |
144,800 |
1,380,000 |
1,385,000 |
188,400 |
885,000 |
890,000 |
105,900 |
1,135,000 |
1,140,000 |
145,600 |
1,385,000 |
1,390,000 |
189,300 |
890,000 |
895,000 |
106,600 |
1,140,000 |
1,145,000 |
146,400 |
1,390,000 |
1,395,000 |
190,200 |
895,000 |
900,000 |
107,300 |
1,145,000 |
1,150,000 |
147,200 |
1,395,000 |
1,400,000 |
191,100 |
900,000 |
905,000 |
108,000 |
1,150,000 |
1,155,000 |
148,000 |
1,400,000 |
1,405,000 |
192,000 |
905,000 |
910,000 |
108,800 |
1,155,000 |
1,160,000 |
148,800 |
1,405,000 |
1,410,000 |
192,900 |
910,000 |
915,000 |
109,600 |
1,160,000 |
1,165,000 |
149,600 |
1,410,000 |
1,415,000 |
193,800 |
915,000 |
920,000 |
110,400 |
1,165,000 |
1,170,000 |
150,400 |
1,415,000 |
1,420,000 |
194,700 |
920,000 |
925,000 |
111,200 |
1,170,000 |
1,175,000 |
151,200 |
1,420,000 |
1,425,000 |
195,600 |
925,000 |
930,000 |
112,000 |
1,175,000 |
1,180,000 |
152,000 |
1,425,000 |
1,430,000 |
196,500 |
930,000 |
935,000 |
112,800 |
1,180,000 |
1,185,000 |
152,800 |
1,430,000 |
1,435,000 |
197,400 |
935,000 |
940,000 |
113,600 |
1,185,000 |
1,190,000 |
153,600 |
1,435,000 |
1,440,000 |
198,300 |
940,000 |
945,000 |
114,400 |
1,190,000 |
1,195,000 |
154,400 |
1,440,000 |
1,445,000 |
199,200 |
945,000 |
950,000 |
115,200 |
1,195,000 |
1,200,000 |
155,200 |
1,445,000 |
1,450,000 |
200,100 |
950,000 |
955,000 |
116,000 |
1,200,000 |
1,205,000 |
156,000 |
1,450,000 |
1,455,000 |
201,000 |
955,000 |
960,000 |
116,800 |
1,205,000 |
1,210,000 |
156,900 |
1,455,000 |
1,460,000 |
201,900 |
960,000 |
965,000 |
117,600 |
1,210,000 |
1,215,000 |
157,800 |
1,460,000 |
1,465,000 |
202,800 |
965,000 |
970,000 |
118,400 |
1,215,000 |
1,220,000 |
158,700 |
1,465,000 |
1,470,000 |
203,700 |
970,000 |
975,000 |
119,200 |
1,220,000 |
1,225,000 |
159,600 |
1,470,000 |
1,475,000 |
204,600 |
975,000 |
980,000 |
120,000 |
1,225,000 |
1,230,000 |
160,500 |
1,475,000 |
1,480,000 |
205,500 |
980,000 |
985,000 |
120,800 |
1,230,000 |
1,235,000 |
161,400 |
1,480,000 |
1,485,000 |
206,400 |
985,000 |
990,000 |
121,600 |
1,235,000 |
1,240,000 |
162,300 |
1,485,000 |
1,490,000 |
207,300 |
990,000 |
995,000 |
122,400 |
1,240,000 |
1,245,000 |
163,200 |
1,490,000 |
1,495,000 |
208,200 |
995,000 |
1,000,000 |
123,200 |
1,245,000 |
1,250,000 |
164,100 |
1,495,000 |
1,500,000 |
209,100 |
1,000,000 |
1,005,000 |
124,000 |
1,250,000 |
1,255,000 |
165,000 |
1,500,000 |
1,505,000 |
210,000 |
1,005,000 |
1,010,000 |
124,800 |
1,255,000 |
1,260,000 |
165,900 |
1,505,000 |
1,510,000 |
211,000 |
1,010,000 |
1,015,000 |
125,600 |
1,260,000 |
1,265,000 |
166,800 |
1,510,000 |
1,515,000 |
212,100 |
1,015,000 |
1,020,000 |
126,400 |
1,265,000 |
1,270,000 |
167,700 |
1,515,000 |
1,520,000 |
213,100 |
1,020,000 |
1,025,000 |
127,200 |
1,270,000 |
1,275,000 |
168,600 |
1,520,000 |
1,525,000 |
214,200 |
1,025,000 |
1,030,000 |
128,000 |
1,275,000 |
1,280,000 |
169,500 |
1,525,000 |
1,530,000 |
215,200 |
1,030,000 |
1,035,000 |
128,800 |
1,280,000 |
1,285,000 |
170,400 |
1,530,000 |
1,535,000 |
216,300 |
1,035,000 |
1,040,000 |
129,600 |
1,285,000 |
1,290,000 |
171,300 |
1,535,000 |
1,540,000 |
217,300 |
1,040,000 |
1,045,000 |
130,400 |
1,290,000 |
1,295,000 |
172,200 |
1,540,000 |
1,545,000 |
218,400 |
1,045,000 |
1,050,000 |
131,200 |
1,295,000 |
1,300,000 |
173,100 |
1,545,000 |
1,550,000 |
219,400 |
1,050,000 |
1,055,000 |
132,000 |
1,300,000 |
1,305,000 |
174,000 |
1,550,000 |
1,555,000 |
220,500 |
1,055,000 |
1,060,000 |
132,800 |
1,305,000 |
1,310,000 |
174,900 |
1,555,000 |
1,560,000 |
221,500 |
1,060,000 |
1,065,000 |
133,600 |
1,310,000 |
1,315,000 |
175,800 |
1,560,000 |
1,565,000 |
222,600 |
1,065,000 |
1,070,000 |
134,400 |
1,315,000 |
1,320,000 |
176,700 |
1,565,000 |
1,570,000 |
223,600 |
1,070,000 |
1,075,000 |
135,200 |
1,320,000 |
1,325,000 |
177,600 |
1,570,000 |
1,575,000 |
224,700 |
1,075,000 |
1,080,000 |
136,000 |
1,325,000 |
1,330,000 |
178,500 |
1,575,000 |
1,580,000 |
225,700 |
1,080,000 |
1,085,000 |
136,800 |
1,330,000 |
1,335,000 |
179,400 |
1,580,000 |
1,585,000 |
226,800 |
1,085,000 |
1,090,000 |
137,600 |
1,335,000 |
1,340,000 |
180,300 |
1,585,000 |
1,590,000 |
227,800 |
1,090,000 |
1,095,000 |
138,400 |
1,340,000 |
1,345,000 |
181,200 |
1,590,000 |
1,595,000 |
228,900 |
1,095,000 |
1,100,000 |
139,200 |
1,345,000 |
1,350,000 |
182,100 |
1,595,000 |
1,600,000 |
229,900 |
1,100,000 |
1,105,000 |
140,000 |
1,350,000 |
1,355,000 |
183,000 |
1,600,000 |
1,605,000 |
231,000 |
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 |
|
1,605,000 |
1,610,000 |
232,000 |
1,805,000 |
1,810,000 |
274,000 |
2,000,000 |
2,500,000 |
課税給与所得金額に24%を乗じて算出した金額から165,000円を控除した金額 |
1,610,000 |
1,615,000 |
233,100 |
1,810,000 |
1,815,000 |
275,100 |
|||
1,615,000 |
1,620,000 |
234,100 |
1,815,000 |
1,820,000 |
276,100 |
|||
1,620,000 |
1,625,000 |
235,200 |
1,820,000 |
1,825,000 |
277,200 |
|||
1,625,000 |
1,630,000 |
236,200 |
1,825,000 |
1,830,000 |
278,200 |
|||
1,630,000 |
1,635,000 |
237,300 |
1,830,000 |
1,835,000 |
279,300 |
2,500,000 |
3,000,000 |
課税給与所得金額に27%を乗じて算出した金額から240,000円を控除した金額 |
1,635,000 |
1,640,000 |
238,300 |
1,835,000 |
1,840,000 |
280,300 |
|||
1,640,000 |
1,645,000 |
239,400 |
1,840,000 |
1,845,000 |
281,400 |
|||
1,645,000 |
1,650,000 |
240,400 |
1,845,000 |
1,850,000 |
282,400 |
|||
1,650,000 |
1,655,000 |
241,500 |
1,850,000 |
1,855,000 |
283,500 |
|||
1,655,000 |
1,660,000 |
242,500 |
1,855,000 |
1,860,000 |
284,500 |
3,000,000 |
3,500,000 |
課税給与所得金額に30%を乗じて算出した金額から330,000円を控除した金額 |
1,660,000 |
1,665,000 |
243,600 |
1,860,000 |
1,865,000 |
285,600 |
|||
1,665,000 |
1,670,000 |
244,600 |
1,865,000 |
1,870,000 |
286,600 |
|||
1,670,000 |
1,675,000 |
245,700 |
1,870,000 |
1,875,000 |
287,700 |
|||
1,675,000 |
1,680,000 |
246,700 |
1,875,000 |
1,880,000 |
288,700 |
|||
1,680,000 |
1,685,000 |
247,800 |
1,880,000 |
1,885,000 |
289,800 |
3,500,000 |
4,000,000 |
課税給与所得金額に34%を乗じて算出した金額から470,000円を控除した金額 |
1,685,000 |
1,690,000 |
248,800 |
1,885,000 |
1,890,000 |
290,800 |
|||
1,690,000 |
1,695,000 |
249,900 |
1,890,000 |
1,895,000 |
291,900 |
|||
1,695,000 |
1,700,000 |
250,900 |
1,895,000 |
1,900,000 |
292,900 |
|||
1,700,000 |
1,705,000 |
252,000 |
1,900,000 |
1,905,000 |
294,000 |
|||
1,705,000 |
1,710,000 |
253,000 |
1,905,000 |
1,910,000 |
295,000 |
4,000,000 |
4,320,000 |
課税給与所得金額に38%を乗じて算出した金額から630,000円を控除した金額 |
1,710,000 |
1,715,000 |
254,100 |
1,910,000 |
1,915,000 |
296,100 |
|||
1,715,000 |
1,720,000 |
255,100 |
1,915,000 |
1,920,000 |
297,100 |
|||
1,720,000 |
1,725,000 |
256,200 |
1,920,000 |
1,925,000 |
298,200 |
|||
1,725,000 |
1,730,000 |
257,200 |
1,925,000 |
1,930,000 |
299,200 |
|||
1,730,000 |
1,735,000 |
258,300 |
1,930,000 |
1,935,000 |
300,300 |
4,320,000円 |
1,011,600円 |
|
1,735,000 |
1,740,000 |
259,300 |
1,935,000 |
1,940,000 |
301,300 |
|||
1,740,000 |
1,745,000 |
260,400 |
1,940,000 |
1,945,000 |
302,400 |
|||
1,745,000 |
1,750,000 |
261,400 |
1,945,000 |
1,950,000 |
303,400 |
|||
1,750,000 |
1,755,000 |
262,500 |
1,950,000 |
1,955,000 |
304,500 |
|||
1,755,000 |
1,760,000 |
263,500 |
1,955,000 |
1,960,000 |
305,500 |
|||
1,760,000 |
1,765,000 |
264,600 |
1,960,000 |
1,965,000 |
306,600 |
|||
1,765,000 |
1,770,000 |
265,600 |
1,965,000 |
1,970,000 |
307,600 |
|||
1,770,000 |
1,775,000 |
266,700 |
1,970,000 |
1,975,000 |
308,700 |
|||
1,775,000 |
1,780,000 |
267,700 |
1,975,000 |
1,980,000 |
309,700 |
|||
1,780,000 |
1,785,000 |
268,800 |
1,980,000 |
1,985,000 |
310,800 |
|||
1,785,000 |
1,790,000 |
269,800 |
1,985,000 |
1,990,000 |
311,800 |
|||
1,790,000 |
1,795,000 |
270,900 |
1,990,000 |
1,995,000 |
312,900 |
|||
1,795,000 |
1,800,000 |
271,900 |
1,995,000 |
2,000,000 |
313,900 |
|||
1,800,000 |
1,805,000 |
273,000 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
326,250円未満 |
181,000円未満 |
424,000 |
426,000 |
259,200 |
524,000 |
526,000 |
339,200 |
|
326,250 |
328,000 |
181,000 |
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 |
410,000 |
412,000 |
248,000 |
510,000 |
512,000 |
328,000 |
610,000 |
612,000 |
408,000 |
412,000 |
414,000 |
249,600 |
512,000 |
514,000 |
329,600 |
612,000 |
614,000 |
409,600 |
414,000 |
416,000 |
251,200 |
514,000 |
516,000 |
331,200 |
614,000 |
616,000 |
411,200 |
416,000 |
418,000 |
252,800 |
516,000 |
518,000 |
332,800 |
616,000 |
618,000 |
412,800 |
418,000 |
420,000 |
254,400 |
518,000 |
520,000 |
334,400 |
618,000 |
620,000 |
414,400 |
420,000 |
422,000 |
256,000 |
520,000 |
522,000 |
336,000 |
620,000 |
622,000 |
416,000 |
422,000 |
424,000 |
257,600 |
522,000 |
524,000 |
337,600 |
622,000 |
624,000 |
417,600 |
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 |
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 |
641,600 |
704,000 |
706,000 |
483,200 |
804,000 |
806,000 |
563,200 |
904,000 |
906,000 |
643,200 |
706,000 |
708,000 |
484,800 |
806,000 |
808,000 |
564,800 |
906,000 |
908,000 |
644,800 |
708,000 |
710,000 |
486,400 |
808,000 |
810,000 |
566,400 |
908,000 |
910,000 |
646,400 |
710,000 |
712,000 |
488,000 |
810,000 |
812,000 |
568,000 |
910,000 |
912,000 |
648,000 |
712,000 |
714,000 |
489,600 |
812,000 |
814,000 |
569,600 |
912,000 |
914,000 |
649,600 |
714,000 |
716,000 |
491,200 |
814,000 |
816,000 |
571,200 |
914,000 |
916,000 |
651,200 |
716,000 |
718,000 |
492,800 |
816,000 |
818,000 |
572,800 |
916,000 |
918,000 |
652,800 |
718,000 |
720,000 |
494,400 |
818,000 |
820,000 |
574,400 |
918,000 |
920,000 |
654,400 |
720,000 |
722,000 |
496,000 |
820,000 |
822,000 |
576,000 |
920,000 |
922,000 |
656,000 |
722,000 |
724,000 |
497,600 |
822,000 |
824,000 |
577,600 |
922,000 |
924,000 |
657,600 |
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 |
924,000 |
926,000 |
659,200 |
994,000 |
996,000 |
715,200 |
1,064,000 |
1,066,000 |
771,200 |
926,000 |
928,000 |
660,800 |
996,000 |
998,000 |
716,800 |
1,066,000 |
1,068,000 |
772,800 |
928,000 |
930,000 |
662,400 |
998,000 |
1,000,000 |
718,400 |
1,068,000 |
1,070,000 |
774,400 |
930,000 |
932,000 |
664,000 |
1,000,000 |
1,002,000 |
720,000 |
1,070,000 |
1,072,000 |
776,000 |
932,000 |
934,000 |
665,600 |
1,002,000 |
1,004,000 |
721,600 |
1,072,000 |
1,074,000 |
777,600 |
934,000 |
936,000 |
667,200 |
1,004,000 |
1,006,000 |
723,200 |
1,074,000 |
1,076,000 |
779,200 |
936,000 |
938,000 |
668,800 |
1,006,000 |
1,008,000 |
724,800 |
1,076,000 |
1,078,000 |
780,800 |
938,000 |
940,000 |
670,400 |
1,008,000 |
1,010,000 |
726,400 |
1,078,000 |
1,080,000 |
782,400 |
940,000 |
942,000 |
672,000 |
1,010,000 |
1,012,000 |
728,000 |
1,080,000 |
1,082,000 |
784,000 |
942,000 |
944,000 |
673,600 |
1,012,000 |
1,014,000 |
729,600 |
1,082,000 |
1,084,000 |
785,600 |
944,000 |
946,000 |
675,200 |
1,014,000 |
1,016,000 |
731,200 |
1,084,000 |
1,086,000 |
787,200 |
946,000 |
948,000 |
676,800 |
1,016,000 |
1,018,000 |
732,800 |
1,086,000 |
1,088,000 |
788,800 |
948,000 |
950,000 |
678,400 |
1,018,000 |
1,020,000 |
734,400 |
1,088,000 |
1,090,000 |
790,400 |
950,000 |
952,000 |
680,000 |
1,020,000 |
1,022,000 |
736,000 |
1,090,000 |
1,092,000 |
792,000 |
952,000 |
954,000 |
681,600 |
1,022,000 |
1,024,000 |
787,600 |
1,092,000 |
1,094,000 |
793,600 |
954,000 |
956,000 |
683,200 |
1,024,000 |
1,026,000 |
739,200 |
1,094,000 |
1,096,000 |
795,200 |
956,000 |
958,000 |
684,800 |
1,026,000 |
1,028,000 |
740,800 |
1,096,000 |
1,098,000 |
796,800 |
958,000 |
960,000 |
686,400 |
1,028,000 |
1,030,000 |
742,400 |
1,098,000 |
1,100,000 |
798,400 |
960,000 |
962,000 |
688,000 |
1,030,000 |
1,032,000 |
744,000 |
1,100,000 |
2,100,000 |
給与等の金額に90%を乗じて算出した金額から190,000円を控除した金額 |
962,000 |
964,000 |
689,600 |
1,032,000 |
1,034,000 |
745,600 |
|||
964,000 |
966,000 |
691,200 |
1,034,000 |
1,036,000 |
747,200 |
|||
966,000 |
968,000 |
692,800 |
1,036,000 |
1,038,000 |
748,800 |
|||
968,000 |
970,000 |
694,400 |
1,038,000 |
1,040,000 |
750,400 |
|||
970,000 |
972,000 |
696,000 |
1,040,000 |
1,042,000 |
752,000 |
|||
972,000 |
974,000 |
697,600 |
1,042,000 |
1,044,000 |
753,600 |
|||
974,000 |
976,000 |
699,200 |
1,044,000 |
1,046,000 |
755,200 |
2,100,000 |
4,100,000 |
給与等の金額に95%を乗じて算出した金額から295,000円を控除した金額 |
976,000 |
978,000 |
700,800 |
1,046,000 |
1,048,000 |
756,800 |
|||
978,000 |
980,000 |
702,400 |
1,048,000 |
1,050,000 |
758,400 |
|||
980,000 |
982,000 |
704,000 |
1,050,000 |
1,052,000 |
760,000 |
|||
982,000 |
984,000 |
705,600 |
1,052,000 |
1,054,000 |
761,600 |
|||
984,000 |
986,000 |
707,200 |
1,054,000 |
1,056,000 |
763,200 |
4,100,000円以上 |
給与等の金額から500,000円を控除した金額 |
|
986,000 |
988,000 |
708,800 |
1,056,000 |
1,058,000 |
764,800 |
|||
988,000 |
990,000 |
710,400 |
1,058,000 |
1,060,000 |
766,400 |
|||
990,000 |
992,000 |
712,000 |
1,060,000 |
1,062,000 |
768,000 |
|||
992,000 |
994,000 |
713,600 |
1,062,000 |
1,064,000 |
769,600 |
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 |
円 |
円 |
2,000円未満 |
0 |
100,000 |
10,2000 |
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 |
43,600 |
1,228,000 |
1,236,000 |
67,900 |
522,000 |
528,000 |
26,100 |
836,000 |
844,000 |
44,100 |
1,236,000 |
1,244,000 |
68,500 |
528,000 |
534,000 |
26,400 |
844,000 |
852,000 |
44,600 |
1,244,000 |
1,252,000 |
69,000 |
534,000 |
540,000 |
26,700 |
852,000 |
860,000 |
45,100 |
1,252,000 |
1,260,000 |
69,600 |
540,000 |
546,000 |
27,000 |
860,000 |
868,000 |
45,600 |
1,260,000 |
1,268,000 |
70,200 |
546,000 |
552,000 |
27,300 |
868,000 |
876,000 |
46,000 |
1,268,000 |
1,276,000 |
70,700 |
552,000 |
558,000 |
27,600 |
876,000 |
884,000 |
46,500 |
1,276,000 |
1,284,000 |
71,300 |
558,000 |
564,000 |
27,900 |
884,000 |
892,000 |
47,000 |
1,284,000 |
1,292,000 |
71,800 |
564,000 |
570,000 |
28,200 |
892,000 |
900,000 |
47,500 |
1,292,000 |
1,300,000 |
72,400 |
570,000 |
576,000 |
28,500 |
900,000 |
908,000 |
48,000 |
1,300,000 |
1,310,000 |
73,000 |
576,000 |
582,000 |
28,800 |
908,000 |
916,000 |
48,400 |
1,310,000 |
1,320,000 |
73,700 |
582,000 |
588,000 |
29,100 |
916,000 |
924,000 |
48,900 |
1,320,000 |
1,330,000 |
74,400 |
588,000 |
594,000 |
29,400 |
924,000 |
932,000 |
49,400 |
1,330,000 |
1,340,000 |
75,100 |
594,000 |
600,000 |
29,700 |
932,000 |
940,000 |
49,900 |
1,340,000 |
1,350,000 |
75,800 |
600,000 |
606,000 |
30,000 |
940,000 |
948,000 |
50,400 |
1,350,000 |
1,360,000 |
76,500 |
606,000 |
612,000 |
30,300 |
948,000 |
956,000 |
50,800 |
1,360,000 |
1,370,000 |
77,200 |
612,000 |
618,000 |
30,700 |
956,000 |
964,000 |
51,300 |
1,370,000 |
1,380,000 |
77,900 |
618,000 |
624,000 |
31,000 |
964,000 |
972,000 |
51,800 |
1,380,000 |
1,390,000 |
78,600 |
624,000 |
630,000 |
31,400 |
972,000 |
980,000 |
52,300 |
1,390,000 |
1,400,000 |
79,300 |
630,000 |
636,000 |
31,800 |
980,000 |
988,000 |
52,800 |
1,400,000 |
1,410,000 |
80,000 |
636,000 |
642,000 |
32,100 |
988,000 |
996,000 |
53,200 |
1,410,000 |
1,420,000 |
80,700 |
642,000 |
648,000 |
32,500 |
996,000 |
1,004,000 |
53,700 |
1,420,000 |
1,430,000 |
81,400 |
648,000 |
654,000 |
32,800 |
1,004,000 |
1,012,000 |
54,200 |
1,430,000 |
1,440,000 |
82,100 |
654,000 |
660,000 |
33,200 |
1,012,000 |
1,020,000 |
54,700 |
1,440,000 |
1,450,000 |
82,800 |
660,000 |
666,000 |
33,600 |
1,020,000 |
1,028,000 |
55,200 |
1,450,000 |
1,460,000 |
83,500 |
666,000 |
672,000 |
33,900 |
1,028,000 |
1,036,000 |
55,600 |
1,460,000 |
1,470,000 |
84,200 |
672,000 |
678,000 |
34,300 |
1,036,000 |
1,044,000 |
56,100 |
1,470,000 |
1,480,000 |
84,900 |
678,000 |
684,000 |
34,600 |
1,044,000 |
1,052,000 |
56,600 |
1,480,000 |
1,490,000 |
85,600 |
684,000 |
690,000 |
35,000 |
1,052,000 |
1,060,000 |
57,100 |
1,490,000 |
1,500,000 |
86,300 |
690,000 |
696,000 |
35,400 |
1,060,000 |
1,068,000 |
57,600 |
1,500,000 |
1,510,000 |
87,000 |
696,000 |
702,000 |
35,700 |
1,068,000 |
1,076,000 |
58,000 |
1,510,000 |
1,520,000 |
87,700 |
702,000 |
708,000 |
36,100 |
1,076,000 |
1,084,000 |
58,500 |
1,520,000 |
1,530,000 |
88,400 |
708,000 |
714,000 |
36,400 |
1,084,000 |
1,092,000 |
59,000 |
1,530,000 |
1,540,000 |
89,100 |
714,000 |
720,000 |
36,800 |
1,092,000 |
1,100,000 |
59,500 |
1,540,000 |
1,550,000 |
89,800 |
720,000 |
726,000 |
37,200 |
1,100,000 |
1,108,000 |
60,000 |
1,550,000 |
1,560,000 |
90,500 |
726,000 |
732,000 |
37,500 |
1,108,000 |
1,116,000 |
60,400 |
1,560,000 |
1,570,000 |
91,200 |
732,000 |
738,000 |
37,900 |
1,116,000 |
1,124,000 |
60,900 |
1,570,000 |
1,580,000 |
91,900 |
738,000 |
744,000 |
38,200 |
1,124,000 |
1,132,000 |
61,400 |
1,580,000 |
1,590,000 |
92,600 |
744,000 |
750,000 |
38,600 |
1,132,000 |
1,140,000 |
61,900 |
1,590,000 |
1,600,000 |
93,300 |
750,000 |
756,000 |
39,000 |
1,140,000 |
1,148,000 |
62,400 |
1,600,000 |
1,610,000 |
94,000 |
756,000 |
762,000 |
39,300 |
1,148,000 |
1,156,000 |
62,800 |
1,610,000 |
1,620,000 |
94,700 |
762,000 |
768,000 |
39,700 |
1,156,000 |
1,164,000 |
63,300 |
1,620,000 |
1,630,000 |
95,400 |
768,000 |
774,000 |
40,000 |
1,164,000 |
1,172,000 |
63,800 |
1,630,000 |
1,640,000 |
96,100 |
774,000 |
780,000 |
40,400 |
1,172,000 |
1,180,000 |
64,300 |
1,640,000 |
1,650,000 |
96,800 |
780,000 |
788,000 |
40,800 |
1,180,000 |
1,188,000 |
64,800 |
1,650,000 |
1,660,000 |
97,500 |
788,000 |
796,000 |
41,200 |
1,188,000 |
1,196,000 |
65,200 |
1,660,000 |
1,670,000 |
98,200 |
796,000 |
804,000 |
41,700 |
1,196,000 |
1,204,000 |
65,700 |
1,670,000 |
1,680,000 |
98,900 |
804,000 |
812,000 |
42,200 |
1,204,000 |
1,212,000 |
66,200 |
1,680,000 |
1,690,000 |
99,600 |
812,000 |
820,000 |
42,700 |
l,212,000 |
1,220,000 |
66,800 |
1,690,000 |
1,700,000 |
100,300 |
820,000 |
828,000 |
43,200 |
1,220,000 |
1,228,000 |
67,400 |
1,700,000 |
1,710,000 |
101,000 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,710,000 |
1,720,000 |
101,700 |
2,210,000 |
2,220,000 |
140,800 |
2,710,000 |
2,720,000 |
183,900 |
1,720,000 |
1,730,000 |
102,400 |
2,220,000 |
2,230,000 |
141,600 |
2,720,000 |
2,730,000 |
184,800 |
1,730,000 |
1,740,000 |
103,100 |
2,230,000 |
2,240,000 |
142,400 |
2,730,000 |
2,740,000 |
185,700 |
1,740,000 |
1,750,000 |
103,800 |
2,240,000 |
2,250,000 |
143,200 |
2,740,000 |
2,750,000 |
186,600 |
1,750,000 |
1,760,000 |
104,500 |
2,250,000 |
2,260,000 |
144,000 |
2,750,000 |
2,760,000 |
187,500 |
1,760,000 |
1,770,000 |
105,200 |
2,260,000 |
2,270,000 |
144,800 |
2,760,000 |
2,770,000 |
188,400 |
1,770,000 |
1,780,000 |
105,900 |
2,270,000 |
2,280,000 |
145,600 |
2,770,000 |
2,780,000 |
189,300 |
1,780,000 |
1,790,000 |
106,600 |
2,280,000 |
2,290,000 |
146,400 |
2,780,000 |
2,790,000 |
190,200 |
1,790,000 |
1,800,000 |
107,300 |
2,290,000 |
2,300,000 |
147,200 |
2,790,000 |
2,800,000 |
191,100 |
1,800,000 |
1,810,000 |
108,000 |
2,300,000 |
2,310,000 |
148,000 |
2,800,000 |
2,810,000 |
192,000 |
1,810,000 |
1,820,000 |
108,800 |
2,310,000 |
2,320,000 |
148,800 |
2,810,000 |
2,820,000 |
192,900 |
1,820,000 |
1,830,000 |
109,600 |
2,320,000 |
2,330,000 |
149,600 |
2,820,000 |
2,830,000 |
193,800 |
1,830,000 |
1,840,000 |
110,400 |
2,330,000 |
2,340,000 |
150,400 |
2,830,000 |
2,840,000 |
194,700 |
1,840,000 |
1,850,000 |
111,200 |
2,340,000 |
2,350,000 |
151,200 |
2,840,000 |
2,850,000 |
195,600 |
1,850,000 |
1,860,000 |
112,000 |
2,350,000 |
2,360,000 |
152,000 |
2,850,000 |
2,860,000 |
196,500 |
1,860,000 |
1,870,000 |
112,800 |
2,360,000 |
2,370,000 |
152,800 |
2,860,000 |
2,870,000 |
197,400 |
1,870,000 |
1,880,000 |
113,600 |
2,370,000 |
2,380,000 |
153,600 |
2,870,000 |
2,880,000 |
198,300 |
1,880,000 |
1,890,000 |
114,400 |
2,380,000 |
2,390,000 |
154,400 |
2,880,000 |
2,890,000 |
199,200 |
1,890,000 |
1,900,000 |
115,200 |
2,390,000 |
2,400,000 |
155,200 |
2,890,000 |
2,900,000 |
200,100 |
1,900,000 |
1,910,000 |
116,000 |
2,400,000 |
2,410,000 |
156,000 |
2,900,000 |
2,910,000 |
201,000 |
1,910,000 |
1,920,000 |
116,800 |
2,410,000 |
2,420,000 |
156,900 |
2,910,000 |
2,920,000 |
201,900 |
1,920,000 |
1,930,000 |
117,600 |
2,420,000 |
2,430,000 |
157,800 |
2,920,000 |
2,930,000 |
202,800 |
1,930,000 |
1,940,000 |
118,400 |
2,430,000 |
2,440,000 |
158,700 |
2,930,000 |
2,940,000 |
203,700 |
1,940,000 |
1,950,000 |
119,200 |
2,440,000 |
2,450,000 |
159,600 |
2,940,000 |
2,950,000 |
204,600 |
1,950,000 |
1,960,000 |
120,000 |
2,450,000 |
2,460,000 |
160,500 |
2,950,000 |
2,960,000 |
205,500 |
1,960,000 |
1,970,000 |
120,800 |
2,460,000 |
2,470,000 |
161,400 |
2,960,000 |
2,970,000 |
206,400 |
1,970,000 |
1,980,000 |
121,600 |
2,470,000 |
2,480,000 |
162,300 |
2,970,000 |
2,980,000 |
207,300 |
1,980,000 |
1,990,000 |
122,400 |
2,480,000 |
2,490,000 |
163,200 |
2,980,000 |
2,990,000 |
208,200 |
1,990,000 |
2,000,000 |
123,200 |
2,490,000 |
2,500,000 |
164,100 |
2,990,000 |
3,000,000 |
209,100 |
2,000,000 |
2,010,000 |
124,000 |
2,500,000 |
2,510,000 |
165,000 |
3,000,000 |
3,010,000 |
210,000 |
2,010,000 |
2,020,000 |
124,800 |
2,510,000 |
2,520,000 |
165,900 |
3,010,000 |
3,020,000 |
211,000 |
2,020,000 |
2,030,000 |
125,600 |
2,520,000 |
2,530,000 |
166,800 |
3,020,000 |
3,030,000 |
212,100 |
2,030,000 |
2,040,000 |
126,400 |
2,530,000 |
2,540,000 |
167,700 |
3,030,000 |
3,040,000 |
213,100 |
2,040,000 |
2,050,000 |
127,200 |
2,540,000 |
2,550,000 |
168,600 |
3,040,000 |
3,050,000 |
214,200 |
2,050,000 |
2,060,000 |
128,000 |
2,550,000 |
2,560,000 |
169,500 |
3,050,000 |
3,060,000 |
215,200 |
2,060,000 |
2,070,000 |
128,800 |
2,560,000 |
2,570,000 |
170,400 |
3,060,000 |
3,070,000 |
216,300 |
2,070,000 |
2,080,000 |
129,600 |
2,570,000 |
2,580,000 |
171,300 |
3,070,000 |
3,080,000 |
217,300 |
2,080,000 |
2,090,000 |
130,400 |
2,580,000 |
2,590,000 |
172,200 |
3,080,000 |
3,090,000 |
218,400 |
2,090,000 |
2,100,000 |
131,200 |
2,590,000 |
2,600,000 |
173,100 |
3,090,000 |
3,100,000 |
219,400 |
2,100,000 |
2,110,000 |
132,000 |
2,600,000 |
2,610,000 |
174,000 |
3,100,000 |
3,110,000 |
220,500 |
2,110,000 |
2,120,000 |
132,800 |
2,610,000 |
2,620,000 |
174,900 |
3,110,000 |
3,120,000 |
221,500 |
2,120,000 |
2,130,000 |
133,600 |
2,620,000 |
2,630,000 |
175,800 |
3,120,000 |
3,130,000 |
222,600 |
2,130,000 |
2,140,000 |
134,400 |
2,630,000 |
2,640,000 |
176,700 |
3,130,000 |
3,140,000 |
223,600 |
2,140,000 |
2,150,000 |
135,200 |
2,640,000 |
2,650,000 |
177,600 |
3,140,000 |
3,150,000 |
224,700 |
2,150,000 |
2,160,000 |
136,000 |
2,650,000 |
2,660,000 |
178,500 |
3,150,000 |
3,160,000 |
225,700 |
2,160,000 |
2,170,000 |
136,800 |
2,660,000 |
2,670,000 |
179,400 |
3,160,000 |
3,170,000 |
226,800 |
2,170,000 |
2,180,000 |
137,600 |
2,670,000 |
2,680,000 |
180,300 |
3,170,000 |
3,180,000 |
227,800 |
2,180,000 |
2,190,000 |
138,400 |
2,680,000 |
2,690,000 |
181,200 |
3,180,000 |
3,190,000 |
228,900 |
2,190,000 |
2,200,000 |
139,200 |
2,690,000 |
2,700,000 |
182,100 |
3,190,000 |
3,200,000 |
229,900 |
2,200,000 |
2,210,000 |
140,000 |
2,700,000 |
2,710,000 |
183,000 |
3,200,000 |
3,210,000 |
231,000 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
3,210,000 |
3,220,000 |
232,000 |
3,710,000 |
3,720,000 |
284,500 |
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19%を乗じて算出した金額から630,000円を控除した金額 |
3,220,000 |
3,230,000 |
233,100 |
3,720,000 |
3,730,000 |
285,600 |
|||
3,230,000 |
3,240,000 |
234,100 |
3,730,000 |
3,740,000 |
286,600 |
|||
3,240,000 |
3,250,000 |
235,200 |
3,740,000 |
3,750,000 |
287,700 |
|||
3,250,000 |
3,260,000 |
236,200 |
3,750,000 |
3,760,000 |
288,700 |
|||
3,260,000 |
3,270,000 |
237,300 |
3,760,000 |
3,770,000 |
289,800 |
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21%を乗じて算出した金額から830,000円を控除した金額 |
3,270,000 |
3,280,000 |
238,300 |
3,770,000 |
3,780,000 |
290,800 |
|||
3,280,000 |
3,290,000 |
239,400 |
3,780,000 |
3,790,000 |
291,900 |
|||
3,290,000 |
3,300,000 |
240,400 |
3,790,000 |
3,800,000 |
292,900 |
|||
3,300,000 |
3,310,000 |
241,500 |
3,800,000 |
3,810,000 |
294,000 |
|||
3,310,000 |
3,320,000 |
242,500 |
3,810,000 |
3,820,000 |
295,000 |
12,000,000 |
16,000,000 |
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1,070,000円を控除した金額 |
3,320,000 |
3,330,000 |
243,600 |
3,820,000 |
3,830,000 |
296,100 |
|||
3,330,000 |
3,340,000 |
244,600 |
3,830,000 |
3,840,000 |
297,100 |
|||
3,340,000 |
3,350,000 |
245,700 |
3,840,000 |
3,850,000 |
298,200 |
|||
3,350,000 |
3,360,000 |
246,700 |
3,850,000 |
3,860,000 |
299,200 |
|||
3,360,000 |
3,370,000 |
247,800 |
3,860,000 |
3,870,000 |
300,300 |
16,000,000 |
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1,390,000円を控除した金額 |
3,370,000 |
3,380,000 |
248,800 |
3,870,000 |
3,880,000 |
301,300 |
|||
3,380,000 |
3,390,000 |
249,900 |
3,880,000 |
3,890,000 |
302,400 |
|||
3,390,000 |
3,400,000 |
250,900 |
3,890,000 |
3,900,000 |
303,400 |
|||
3,400,000 |
3,410,000 |
252,000 |
3,900,000 |
3,910,000 |
304,500 |
|||
3,410,000 |
3,420,000 |
253,000 |
3,910,000 |
3,920,000 |
305,500 |
20,000,000 |
40,000,000 |
退職所得控除額控除後の退職手当等の金額に27.5%を乗じて算出した金額から1,890,000円を控除した金額 |
3,420,000 |
3,430,000 |
254,100 |
3,920,000 |
3,930,000 |
306,600 |
|||
3,430,000 |
3,440,000 |
255,100 |
3,930,000 |
3,940,000 |
307,600 |
|||
3,440,000 |
3,450,000 |
256,200 |
3,940,000 |
3,950,000 |
308,700 |
|||
3,450,000 |
3,460,000 |
257,200 |
3,950,000 |
3,960,000 |
309,700 |
|||
3,460,000 |
3,470,000 |
258,300 |
3,960,000 |
3,970,000 |
310,800 |
40,000,000 |
80,000,000 |
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2,890,000円を控除した金額 |
3,470,000 |
3,480,000 |
259,300 |
3,970,000 |
3,980,000 |
311,800 |
|||
3,480,000 |
3,490,000 |
260,400 |
3,980,000 |
3,990,000 |
312,900 |
|||
3,490,000 |
3,500,000 |
261,400 |
3,990,000 |
4,000,000 |
313,900 |
|||
3,500,000 |
3,510,000 |
262,500 |
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12%を乗じて算出した金額から165,000円を控除した金額 |
|||
3,510,000 |
3,520,000 |
263,500 |
80,000,000 |
120,000,000 |
退職所得控除額控除後の退職手当等の金額に32.5%を乗じて算出した金額から4,890,000円を控除した金額 |
|||
3,520,000 |
3,530,000 |
264,600 |
||||||
3,530,000 |
3,540,000 |
265,600 |
||||||
3,540,000 |
3,550,000 |
266,700 |
||||||
3,550,000 |
3,560,000 |
267,700 |
||||||
3,560,000 |
3,570,000 |
268,800 |
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13.5%を乗じて算出した金額から240,000円を控除した金額 |
120,000,000 |
160,000,000 |
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7,890,000円を控除した金額 |
3,570,000 |
3,580,000 |
269,800 |
||||||
3,580,000 |
3,590,000 |
270,900 |
||||||
3,590,000 |
3,600,000 |
271,900 |
||||||
3,600,000 |
3,610,000 |
273,000 |
||||||
3,610,000 |
3,620,000 |
274,000 |
6,000,000 |
7,000,000 |
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330,000円を控除した金額 |
160,000,000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11,890,000円を控除した金額 |
|
3,620,000 |
3,630,000 |
275,100 |
||||||
3,630,000 |
3,640,000 |
276,100 |
||||||
3,640,000 |
3,650,000 |
277,200 |
||||||
3,650,000 |
3,660,000 |
278,200 |
||||||
3,660,000 |
3,670,000 |
279,300 |
7,000,000 |
8,000,000 |
退職所得控除額控除後の退職手当等の金額に17%を乗じて算出した金額から470,000円を控除した金額 |
|||
3,670,000 |
3,680,000 |
280,300 |
||||||
3,680,000 |
3,690,000 |
281,400 |
||||||
3,690,000 |
3,700,000 |
282,400 |
||||||
3,700,000 |
3,710,000 |
283,500 |
勤続年数 |
退職所得控除額 |
勤続年数 |
退職所得控除額 |
||
一般退職の場合 |
障害退職の場合 |
一般退職の場合 |
障害退職の場合 |
||
千円 |
千円 |
千円 |
千円 |
||
4年以下 |
200 |
700 |
23年 |
2,100 |
2,600 |
24年 |
2,300 |
2,800 |
|||
25年 |
2,500 |
3,000 |
|||
5年 |
250 |
750 |
26年 |
2,700 |
3,200 |
6年 |
300 |
800 |
27年 |
2,900 |
3,400 |
7年 |
350 |
850 |
28年 |
3,100 |
3,600 |
8年 |
400 |
900 |
29年 |
3,300 |
3,800 |
9年 |
450 |
950 |
30年 |
3,500 |
4,000 |
10年 |
500 |
1,000 |
31年 |
3,800 |
4,300 |
11年 |
600 |
1,100 |
32年 |
4,100 |
4,600 |
12年 |
700 |
1,200 |
33年 |
4,400 |
4,900 |
13年 |
800 |
1,300 |
34年 |
4,700 |
5,200 |
14年 |
900 |
1,400 |
35年 |
5,000 |
5,500 |
15年 |
1,000 |
1,500 |
36年 |
5,300 |
5,800 |
16年 |
1,100 |
1,600 |
37年 |
5,600 |
6,100 |
17年 |
1,200 |
1,700 |
38年 |
5,900 |
6,400 |
18年 |
1,300 |
1,800 |
39年 |
6,200 |
6,700 |
19年 |
1,400 |
1,900 |
40年 |
6,500 |
7,000 |
20年 |
1,500 |
2,000 |
41年以上 |
6,500千円に、勤続年数が40年をこえる1年ごとに300千円を加算した金額 |
7,000千円に、勤続年数が40年をこえる1年ごとに300千円を加算した金額 |
21年 |
1,700 |
2,200 |
|||
22年 |
1,900 |
2,400 |
第二十八条第三項(給与所得控除) |
一 前項に規定する収入金額が百十万円以下である場合 十万円と当該収入金額から十万円を控除した金額の十分の二に相当する金額との合計額 |
一 前項に規定する収入金額が九十万円以下である場合 十万円と当該収入金額から十万円を控除した金額の十分の二に相当する金額との合計額 |
二 前項に規定する収入金額が百十万円をこえ二百十万円以下である場合 三十万円と当該収入金額から百十万円を控除した金額の十分の一に相当する金額との合計額 |
二 前項に規定する収入金額が九十万円をこえ百十万円以下である場合 二十六万円と当該収入金額から九十万円を控除した金額の十分の一・九に相当する金額との合計額 |
|
三 前項に規定する収入金額が二百十万円をこえ四百十万円未満である場合 四十万円と当該収入金額から二百十万円を控除した金額の十分の〇・五に相当する金額との合計額 |
三 前項に規定する収入金額が百十万円をこえ二百十万円以下である場合 二十九万八千円と当該収入金額から百十万円を控除した金額の十分の〇・九に相当する金額との合計額 |
|
四 前項に規定する収入金額が四百十万円以上である場合 五十万円 |
四 前項に規定する収入金額が二百十万円をこえ四百十万円未満である場合 三十八万八千円と当該収入金額から二百十万円を控除した金額の十分の〇・四に相当する金額との合計額 |
|
五 前項に規定する収入金額が四百十万円以上である場合 四十六万八千円 |
||
第七十九条第一項及び第二項(障害者控除) |
十万円 |
九万七千五百円 |
十四万円 |
十三万七千五百円 |
|
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) |
十万円 |
九万七千五百円 |
第八十三条第一項(配偶者控除) |
十八万円 |
十七万七千五百円 |
第八十四条第一項(扶養控除) |
十二万円 |
十一万五千円 |
第八十四条第二項 |
十三万円 |
十二万五千円 |
第八十六条第一項(基礎控除) |
十八万円 |
十七万七千五百円 |
第九十条第二項(変動所得及び臨時所得の平均課税) |
二百万円以下 |
二百万円未満 |
別表第二 |
所得税法の一部を改正する法律(昭和四十五年法律第三十六号。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 |
% |
1,000円未満 |
0 |
0 |
45,000 |
46,000 |
4,500 |
10 |
117,000 |
119,000 |
11,700 |
10 |
|
1,000 |
2,000 |
100 |
10 |
46,000 |
47,000 |
4,600 |
10 |
119,000 |
121,000 |
11,900 |
10 |
2,000 |
3,000 |
200 |
10 |
47,000 |
48,000 |
4,700 |
10 |
121,000 |
123,000 |
12,100 |
10 |
3,000 |
4,000 |
300 |
10 |
48,000 |
49,000 |
4,800 |
10 |
123,000 |
125,000 |
12,300 |
10 |
4,000 |
5,000 |
400 |
10 |
49,000 |
50,000 |
4,900 |
10 |
125,000 |
127,000 |
12,500 |
10 |
5,000 |
6,000 |
500 |
10 |
50,000 |
51,000 |
5,000 |
10 |
127,000 |
129,000 |
12,700 |
10 |
6,000 |
7,000 |
600 |
10 |
51,000 |
52,000 |
5,100 |
10 |
129,000 |
131,000 |
12,900 |
10 |
7,000 |
8,000 |
700 |
10 |
52,000 |
53,000 |
5,200 |
10 |
131,000 |
133,000 |
13,100 |
10 |
8,000 |
9,000 |
800 |
10 |
53,000 |
54,000 |
5,300 |
10 |
133,000 |
135,000 |
13,300 |
10 |
9,000 |
10,000 |
900 |
10 |
54,000 |
55,000 |
5,400 |
10 |
135,000 |
137,000 |
13,500 |
10 |
10,000 |
11,000 |
1,000 |
10 |
55,000 |
56,000 |
5,500 |
10 |
137,000 |
139,000 |
13,700 |
10 |
11,000 |
12,000 |
1,100 |
10 |
56,000 |
57,000 |
5,600 |
10 |
139,000 |
141,000 |
13,900 |
10 |
12,000 |
13,000 |
1,200 |
10 |
57,000 |
58,000 |
5,700 |
10 |
141,000 |
143,000 |
14,100 |
10 |
13,000 |
14,000 |
1,300 |
10 |
58,000 |
59,000 |
5,800 |
10 |
143,000 |
145,000 |
14,300 |
10 |
14,000 |
15,000 |
1,400 |
10 |
59,000 |
60,000 |
5,900 |
10 |
145,000 |
147,000 |
14,500 |
10 |
15,000 |
16,000 |
1,500 |
10 |
60,000 |
61,000 |
6,000 |
10 |
147,000 |
149,000 |
14,700 |
10 |
16,000 |
17,000 |
1,600 |
10 |
61,000 |
62,000 |
6,100 |
10 |
149,000 |
151,000 |
14,900 |
10 |
17,000 |
18,000 |
1,700 |
10 |
62,000 |
63,000 |
6,200 |
10 |
151,000 |
153,000 |
15,100 |
10 |
18,000 |
19,000 |
1,800 |
10 |
63,000 |
65,000 |
6,300 |
10 |
153,000 |
155,000 |
15,300 |
10 |
19,000 |
20,000 |
1,900 |
10 |
65,000 |
67,000 |
6,500 |
10 |
155,000 |
157,000 |
15,500 |
10 |
20,000 |
21,000 |
2,000 |
10 |
67,000 |
69,000 |
6,700 |
10 |
157,000 |
159,000 |
15,700 |
10 |
21,000 |
22,000 |
2,100 |
10 |
69,000 |
71,000 |
6,900 |
10 |
159,000 |
161,000 |
15,900 |
10 |
22,000 |
23,000 |
2,200 |
10 |
71,000 |
73,000 |
7,100 |
10 |
161,000 |
163,000 |
16,100 |
10 |
23,000 |
24,000 |
2,300 |
10 |
73,000 |
75,000 |
7,300 |
10 |
163,000 |
165,000 |
16,300 |
10 |
24,000 |
25,000 |
2,400 |
10 |
75,000 |
77,000 |
7,500 |
10 |
165,000 |
167,000 |
16,500 |
10 |
25,000 |
26,000 |
2,500 |
10 |
77,000 |
79,000 |
7,700 |
10 |
167,000 |
169,000 |
16,700 |
10 |
26,000 |
27,000 |
2,600 |
10 |
79,000 |
81,000 |
7,900 |
10 |
169,000 |
171,000 |
16,900 |
10 |
27,000 |
28,000 |
2,700 |
10 |
81,000 |
83,000 |
8,100 |
10 |
171,000 |
173,000 |
17,100 |
10 |
28,000 |
29,000 |
2,800 |
10 |
83,000 |
85,000 |
8,300 |
10 |
173,000 |
175,000 |
17,300 |
10 |
29,000 |
30,000 |
2,900 |
10 |
85,000 |
87,000 |
8,500 |
10 |
175,000 |
177,000 |
17,500 |
10 |
30,000 |
31,000 |
3,000 |
10 |
87,000 |
89,000 |
8,700 |
10 |
177,000 |
179,000 |
17,700 |
10 |
31,000 |
32,000 |
3,100 |
10 |
89,000 |
91,000 |
8,900 |
10 |
179,000 |
181,000 |
17,900 |
10 |
32,000 |
33,000 |
3,200 |
10 |
91,000 |
93,000 |
9,100 |
10 |
181,000 |
183,000 |
18,100 |
10 |
33,000 |
34,000 |
3,300 |
10 |
93,000 |
95,000 |
9,300 |
10 |
183,000 |
185,000 |
18,300 |
10 |
34,000 |
35,000 |
3,400 |
10 |
95,000 |
97,000 |
9,500 |
10 |
185,000 |
187,000 |
18,500 |
10 |
35,000 |
36,000 |
3,500 |
10 |
97,000 |
99,000 |
9,700 |
10 |
187,000 |
189,000 |
18,700 |
10 |
36,000 |
37,000 |
3,600 |
10 |
99,000 |
101,000 |
9,900 |
10 |
189,000 |
191,000 |
18,900 |
10 |
37,000 |
38,000 |
3,700 |
10 |
101,000 |
103,000 |
10,100 |
10 |
191,000 |
193,000 |
19,100 |
10 |
38,000 |
39,000 |
3,800 |
10 |
103,000 |
105,000 |
10,300 |
10 |
193,000 |
195,000 |
19,300 |
10 |
39,000 |
40,000 |
3,900 |
10 |
105,000 |
107,000 |
10,500 |
10 |
195,000 |
198,000 |
19,500 |
10 |
40,000 |
41,000 |
4,000 |
10 |
107,000 |
109,000 |
10,700 |
10 |
198,000 |
201,000 |
19,800 |
10 |
41,000 |
42,000 |
4,100 |
10 |
109,000 |
111,000 |
10,900 |
10 |
201,000 |
204,000 |
20,100 |
10 |
42,000 |
43,000 |
4,200 |
10 |
111,000 |
113,000 |
11,100 |
10 |
204,000 |
207,000 |
20,400 |
10 |
43,000 |
44,000 |
4,300 |
10 |
113,000 |
115,000 |
11,300 |
10 |
207,000 |
210,000 |
20,700 |
10 |
44,000 |
45,000 |
4,400 |
10 |
115,000 |
117,000 |
11,500 |
10 |
210,000 |
213,000 |
21,000 |
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 |
% |
213,000 |
216,000 |
21,300 |
10 |
348,000 |
351,000 |
36,000 |
10 |
514,000 |
518,000 |
56,700 |
11 |
216,000 |
219,000 |
21,600 |
10 |
351,000 |
354,000 |
36,300 |
10 |
518,000 |
522,000 |
57,200 |
11 |
219,000 |
222,000 |
21,900 |
10 |
354,000 |
357,000 |
36,700 |
10 |
522,000 |
526,000 |
57,700 |
11 |
222,000 |
225,000 |
22,200 |
10 |
357,000 |
360,000 |
37,100 |
10 |
526,000 |
530,000 |
58,200 |
11 |
225,000 |
228,000 |
22,500 |
10 |
360,000 |
363,000 |
37,500 |
10 |
530,000 |
534,000 |
58,700 |
11 |
228,000 |
231,000 |
22,800 |
10 |
363,000 |
366,000 |
37,800 |
10 |
534,000 |
538,000 |
59,200 |
11 |
231,000 |
234,000 |
23,100 |
10 |
366,000 |
369,000 |
38,200 |
10 |
538,000 |
542,000 |
59,700 |
11 |
234,000 |
237,000 |
23,400 |
10 |
369,000 |
372,000 |
38,600 |
10 |
542,000 |
546,000 |
60,200 |
11 |
237,000 |
240,000 |
23,700 |
10 |
372,000 |
375,000 |
39,000 |
10 |
546,000 |
550,000 |
60,700 |
11 |
240,000 |
243,000 |
24,000 |
10 |
375,000 |
378,000 |
39,300 |
10 |
550,000 |
554,000 |
61,200 |
11 |
243,000 |
246,000 |
24,300 |
10 |
378,000 |
381,000 |
39,700 |
10 |
554,000 |
558,000 |
61,700 |
11 |
246,000 |
249,000 |
24,600 |
10 |
381,000 |
384,000 |
40,100 |
10 |
558,000 |
562,000 |
62,200 |
11 |
249,000 |
252,000 |
24,900 |
10 |
384,000 |
387,000 |
40,500 |
10 |
562,000 |
566,000 |
62,700 |
11 |
252,000 |
255,000 |
25,200 |
10 |
387,000 |
390,000 |
40,800 |
10 |
566,000 |
570,000 |
63,200 |
11 |
255,000 |
258,000 |
25,500 |
10 |
390,000 |
394,000 |
41,200 |
10 |
570,000 |
574,000 |
63,700 |
11 |
258,000 |
261,000 |
25,800 |
10 |
394,000 |
398,000 |
41,700 |
10 |
574,000 |
578,000 |
64,200 |
11 |
261,000 |
264,000 |
26,100 |
10 |
398,000 |
402,000 |
42,200 |
10 |
578,000 |
582,000 |
64,700 |
11 |
264,000 |
267,000 |
26,400 |
10 |
402,000 |
406,000 |
42,700 |
10 |
582,000 |
586,000 |
65,200 |
11 |
267,000 |
270,000 |
26,700 |
10 |
406,000 |
410,000 |
43,200 |
10 |
586,000 |
590,000 |
65,700 |
11 |
270,000 |
273,000 |
27,000 |
10 |
410,000 |
414,000 |
43,700 |
10 |
590,000 |
594,000 |
66,200 |
11 |
273,000 |
276,000 |
27,300 |
10 |
414,000 |
418,000 |
44,200 |
10 |
594,000 |
598,000 |
66,700 |
11 |
276,000 |
279,000 |
27,600 |
10 |
418,000 |
422,000 |
44,700 |
10 |
598,000 |
602,000 |
67,200 |
11 |
279,000 |
282,000 |
27,900 |
10 |
422,000 |
426,000 |
45,200 |
10 |
602,000 |
606,000 |
67,800 |
11 |
282,000 |
285,000 |
28,200 |
10 |
426,000 |
430,000 |
45,700 |
10 |
606,000 |
610,000 |
68,400 |
11 |
285,000 |
288,000 |
28,500 |
10 |
430,000 |
434,000 |
46,200 |
10 |
610,000 |
614,000 |
69,000 |
11 |
288,000 |
291,000 |
28,800 |
10 |
434,000 |
438,000 |
46,700 |
10 |
614,000 |
618,000 |
69,600 |
11 |
291,000 |
294,000 |
29,100 |
10 |
438,000 |
442,000 |
47,200 |
10 |
618,000 |
622,000 |
70,200 |
11 |
294,000 |
297,000 |
29,400 |
10 |
442,000 |
446,000 |
47,700 |
10 |
622,000 |
626,000 |
70,800 |
11 |
297,000 |
300,000 |
29,700 |
10 |
446,000 |
450,000 |
48,200 |
10 |
626,000 |
630,000 |
71,400 |
11 |
300,000 |
303,000 |
30,000 |
10 |
450,000 |
454,000 |
48,700 |
10 |
630,000 |
634,000 |
72,000 |
11 |
303,000 |
306,000 |
30,300 |
10 |
454,000 |
458,000 |
49,200 |
10 |
634,000 |
638,000 |
72,600 |
11 |
306,000 |
309,000 |
30,700 |
10 |
458,000 |
462,000 |
49,700 |
10 |
638,000 |
642,000 |
73,200 |
11 |
309,000 |
312,000 |
31,100 |
10 |
462,000 |
466,000 |
50,200 |
10 |
642,000 |
646,000 |
73,800 |
11 |
312,000 |
315,000 |
31,500 |
10 |
466,000 |
470,000 |
50,700 |
10 |
646,000 |
650,000 |
74,400 |
11 |
315,000 |
318,000 |
31,800 |
10 |
470,000 |
474,000 |
51,200 |
10 |
650,000 |
655,000 |
75,000 |
11 |
318,000 |
321,000 |
32,200 |
10 |
474,000 |
478,000 |
51,700 |
10 |
655,000 |
660,000 |
75,700 |
11 |
321,000 |
324,000 |
32,600 |
10 |
478,000 |
482,000 |
52,200 |
10 |
660,000 |
665,000 |
76,500 |
11 |
324,000 |
327,000 |
33,000 |
10 |
482,000 |
486,000 |
52,700 |
10 |
665,000 |
670,000 |
77,200 |
11 |
327,000 |
330,000 |
33,300 |
10 |
486,000 |
490,000 |
53,200 |
10 |
670,000 |
675,000 |
78,000 |
11 |
330,000 |
333,000 |
33,700 |
10 |
490,000 |
494,000 |
53,700 |
10 |
675,000 |
680,000 |
78,700 |
11 |
333,000 |
336,000 |
34,100 |
10 |
494,000 |
498,000 |
54,200 |
10 |
680,000 |
685,000 |
79,500 |
11 |
336,000 |
339,000 |
34,500 |
10 |
498,000 |
502,000 |
54,700 |
10 |
685,000 |
690,000 |
80,200 |
11 |
339,000 |
342,000 |
34,800 |
10 |
502,000 |
506,000 |
55,200 |
10 |
690,000 |
695,000 |
81,000 |
11 |
342,000 |
345,000 |
35,200 |
10 |
506,000 |
510,000 |
55,700 |
11 |
695,000 |
700,000 |
81,700 |
11 |
345,000 |
348,000 |
35,600 |
10 |
510,000 |
514,000 |
56,200 |
11 |
700,000 |
705,000 |
82,500 |
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 |
% |
705,000 |
710,000 |
83,200 |
11 |
930,000 |
935,000 |
117,400 |
12 |
1,155,000 |
1,160,000 |
156,100 |
13 |
710,000 |
715,000 |
84,000 |
11 |
935,000 |
940,000 |
118,200 |
12 |
1,160,000 |
1,165,000 |
157,000 |
13 |
715,000 |
720,000 |
84,700 |
11 |
940,000 |
945,000 |
119,100 |
12 |
1,165,000 |
1,170,000 |
157,800 |
13 |
720,000 |
725,000 |
85,500 |
11 |
945,000 |
950,000 |
119,900 |
12 |
1,170,000 |
1,175,000 |
158,700 |
13 |
725,000 |
730,000 |
86,200 |
11 |
950,000 |
955,000 |
120,700 |
12 |
1,175,000 |
1,180,000 |
159,600 |
13 |
730,000 |
735,000 |
87,000 |
11 |
955,000 |
960,000 |
121,500 |
12 |
1,180,000 |
1,185,000 |
160,500 |
13 |
735,000 |
740,000 |
87,700 |
11 |
960,000 |
965,000 |
122,400 |
12 |
1,185,000 |
1,190,000 |
161,300 |
13 |
740,000 |
745,000 |
88,500 |
11 |
965,000 |
970,000 |
123,200 |
12 |
1,190,000 |
1,195,000 |
162,200 |
13 |
745,000 |
750,000 |
89,200 |
11 |
970,000 |
975,000 |
124,000 |
12 |
1,195,000 |
1,200,000 |
163,100 |
13 |
750,000 |
755,000 |
90,000 |
12 |
975,000 |
980,000 |
124,800 |
12 |
1,200,000 |
1,205,000 |
164,000 |
13 |
755,000 |
760,000 |
90,700 |
12 |
980,000 |
985,000 |
125,700 |
12 |
1,205,000 |
1,210,000 |
164,900 |
13 |
760,000 |
765,000 |
91,500 |
12 |
985,000 |
990,000 |
126,500 |
12 |
1,210,000 |
1,215,000 |
165,900 |
13 |
765,000 |
770,000 |
92,200 |
12 |
990,000 |
995,000 |
127,300 |
12 |
1,215,000 |
1,220,000 |
166,800 |
13 |
770,000 |
775,000 |
93,000 |
12 |
995,000 |
1,000,000 |
128,100 |
12 |
1,220,000 |
1,225,000 |
167,800 |
13 |
775,000 |
780,000 |
93,700 |
12 |
1,000,000 |
1,005,000 |
129,000 |
12 |
1,225,000 |
1,230,000 |
168,700 |
13 |
780,000 |
785,000 |
94,500 |
12 |
1,005,000 |
1,010,000 |
129,800 |
12 |
1,230,000 |
1,235,000 |
169,700 |
13 |
785,000 |
790,000 |
95,200 |
12 |
1,010,000 |
1,015,000 |
130,700 |
12 |
1,235,000 |
1,240,000 |
170,600 |
13 |
790,000 |
795,000 |
96,000 |
12 |
1,015,000 |
1,020,000 |
131,600 |
12 |
1,240,000 |
1,245,000 |
171,600 |
13 |
795,000 |
800,000 |
96,700 |
12 |
1,020,000 |
1,025,000 |
132,500 |
12 |
1,245,000 |
1,250,000 |
172,500 |
13 |
800,000 |
805,000 |
97,500 |
12 |
1,025,000 |
1,030,000 |
133,300 |
13 |
1,250,000 |
1,255,000 |
173,500 |
13 |
805,000 |
810,000 |
98,200 |
12 |
1,030,000 |
1,035,000 |
134,200 |
13 |
1,255,000 |
1,260,000 |
174,400 |
13 |
810,000 |
815,000 |
99,000 |
12 |
1,035,000 |
1,040,000 |
135,100 |
13 |
1,260,000 |
1,265,000 |
175,400 |
13 |
815,000 |
820,000 |
99,700 |
12 |
1,040,000 |
1,045,000 |
136,000 |
13 |
1,265,000 |
1,270,000 |
176,300 |
13 |
820,000 |
825,000 |
100,500 |
12 |
1,045,000 |
1,050,000 |
136,800 |
13 |
1,270,000 |
1,275,000 |
177,300 |
13 |
825,000 |
830,000 |
101,200 |
12 |
1,050,000 |
1,055,000 |
137,700 |
13 |
1,275,000 |
1,280,000 |
178,200 |
13 |
830,000 |
835,000 |
102,000 |
12 |
1,055,000 |
1,060,000 |
138,600 |
13 |
1,280,000 |
1,285,000 |
179,200 |
14 |
835,000 |
840,000 |
102,700 |
12 |
1,060,000 |
1,065,000 |
139,500 |
13 |
1,285,000 |
1,290,000 |
180,100 |
14 |
840,000 |
845,000 |
103,500 |
12 |
1,065,000 |
1,070,000 |
140,300 |
13 |
1,290,000 |
1,295,000 |
181,100 |
14 |
845,000 |
850,000 |
104,200 |
12 |
1,070,000 |
1,075,000 |
141,200 |
13 |
1,295,000 |
1,300,000 |
182,000 |
14 |
850,000 |
855,000 |
105,000 |
12 |
1,075,000 |
1,080,000 |
142,100 |
13 |
1,300,000 |
1,305,000 |
183,000 |
14 |
855,000 |
860,000 |
105,700 |
12 |
1,080,000 |
1,085,000 |
143,000 |
13 |
1,305,000 |
1,310,000 |
183,900 |
14 |
860,000 |
865,000 |
106,500 |
12 |
1,085,000 |
1,090,000 |
143,800 |
13 |
1,310,000 |
1,315,000 |
184,900 |
14 |
865,000 |
870,000 |
107,200 |
12 |
1,090,000 |
1,095,000 |
144,700 |
13 |
1,315,000 |
1,320,000 |
185,800 |
14 |
870,000 |
875,000 |
108,000 |
12 |
1,095,000 |
1,100,000 |
145,600 |
13 |
1,320,000 |
1,325,000 |
186,800 |
14 |
875,000 |
880,000 |
108,700 |
12 |
1,100,000 |
1,105,000 |
146,500 |
13 |
1,325,000 |
1,330,000 |
187,700 |
14 |
880,000 |
885,000 |
109,500 |
12 |
1,105,000 |
1,110,000 |
147,300 |
13 |
1,330,000 |
1,335,000 |
188,700 |
14 |
885,000 |
890,000 |
110,200 |
12 |
1,110,000 |
1,115,000 |
148,200 |
13 |
1,335,000 |
1,340,000 |
189,600 |
14 |
890,000 |
895,000 |
111,000 |
12 |
1,115,000 |
1,120,000 |
149,100 |
13 |
1,340,000 |
1,345,000 |
190,600 |
14 |
895,000 |
900,000 |
111,700 |
12 |
1,120,000 |
1,125,000 |
150,000 |
13 |
1,345,000 |
1,350,000 |
191,500 |
14 |
900,000 |
905,000 |
112,500 |
12 |
1,125,000 |
1,130,000 |
150,800 |
13 |
1,350,000 |
1,355,000 |
192,500 |
14 |
905,000 |
910,000 |
113,300 |
12 |
1,130,000 |
1,135,000 |
151,700 |
13 |
1,355,000 |
1,360,000 |
193,400 |
14 |
910,000 |
915,000 |
114,100 |
12 |
1,135,000 |
1,140,000 |
152,600 |
13 |
1,360,000 |
1,365,000 |
194,400 |
14 |
915,000 |
920,000 |
114,900 |
12 |
1,140,000 |
1,145,000 |
153,500 |
13 |
1,365,000 |
1,370,000 |
195,300 |
14 |
920,000 |
925,000 |
115,800 |
12 |
1,145,000 |
1,150,000 |
154,300 |
13 |
1,370,000 |
1,375,000 |
196,300 |
14 |
925,000 |
930,000 |
116,600 |
12 |
1,150,000 |
1,155,000 |
155,200 |
13 |
1,375,000 |
1,380,000 |
197,200 |
14 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
1,380,000 |
1,385,000 |
198,200 |
14 |
1,605,000 |
1,610,000 |
244,300 |
15 |
1,830,000 |
1,835,000 |
294,200 |
16 |
1,385,000 |
1,390,000 |
199,100 |
14 |
1,610,000 |
1,615,000 |
245,400 |
15 |
1,835,000 |
1,840,000 |
295,300 |
16 |
1,390,000 |
1,395,000 |
200,100 |
14 |
1,615,000 |
1,620,000 |
246,500 |
15 |
1,840,000 |
1,845,000 |
296,400 |
16 |
1,395,000 |
1,400,000 |
201,000 |
14 |
1,620,000 |
1,625,000 |
247,600 |
15 |
1,845,000 |
1,850,000 |
297,500 |
16 |
1,400,000 |
1,405,000 |
202,000 |
14 |
1,625,000 |
1,630,000 |
248,700 |
15 |
1,850,000 |
1,855,000 |
298,700 |
16 |
1,405,000 |
1,410,000 |
202,900 |
14 |
1,630,000 |
1,635,000 |
249,800 |
15 |
1,855,000 |
1,860,000 |
299,800 |
16 |
1,410,000 |
1,415,000 |
203,900 |
14 |
1,635,000 |
1,640,000 |
250,900 |
15 |
1,860,000 |
1,865,000 |
300,900 |
16 |
1,415,000 |
1,420,000 |
204,800 |
14 |
1,640,000 |
1,645,000 |
252,000 |
15 |
1,865,000 |
1,870,000 |
302,000 |
16 |
1,420,000 |
1,425,000 |
205,800 |
14 |
1,645,000 |
1,650,000 |
253,100 |
15 |
1,870,000 |
1,875,000 |
303,100 |
16 |
1,425,000 |
1,430,000 |
206,700 |
14 |
1,650,000 |
1,655,000 |
254,300 |
15 |
1,875,000 |
1,880,000 |
304,200 |
16 |
1,430,000 |
1,435,000 |
207,700 |
14 |
1,655,000 |
1,660,000 |
255,400 |
15 |
1,880,000 |
1,885,000 |
305,300 |
16 |
1,435,000 |
1,440,000 |
208,600 |
14 |
1,660,000 |
1,665,000 |
256,500 |
15 |
1,885,000 |
1,890,000 |
306,400 |
16 |
1,440,000 |
1,445,000 |
209,600 |
14 |
1,665,000 |
1,670,000 |
257,600 |
15 |
1,890,000 |
1,895,000 |
307,500 |
16 |
1,445,000 |
1,450,000 |
210,500 |
14 |
1,670,000 |
1,675,000 |
258,700 |
15 |
1,895,000 |
1,900,000 |
308,600 |
16 |
1,450,000 |
1,455,000 |
211,500 |
14 |
1,675,000 |
1,680,000 |
259,800 |
15 |
1,900,000 |
1,905,000 |
309,800 |
16 |
1,455,000 |
1,460,000 |
212,400 |
14 |
1,680,000 |
1,685,000 |
260,900 |
15 |
1,905,000 |
1,910,000 |
310,900 |
16 |
1,460,000 |
1,465,000 |
213,400 |
14 |
1,685,000 |
1,690,000 |
262,000 |
15 |
1,910,000 |
1,915,000 |
312,000 |
16 |
1,465,000 |
1,470,000 |
214,300 |
14 |
1,690,000 |
1,695,000 |
263,100 |
15 |
1,915,000 |
1,920,000 |
313,100 |
16 |
1,470,000 |
1,475,000 |
215,300 |
14 |
1,695,000 |
1,700,000 |
264,200 |
15 |
1,920,000 |
1,925,000 |
314,200 |
16 |
1,475,000 |
1,480,000 |
216,200 |
14 |
1,700,000 |
1,705,000 |
265,400 |
15 |
1,925,000 |
1,930,000 |
315,300 |
16 |
1,480,000 |
1,485,000 |
217,200 |
14 |
1,705,000 |
1,710,000 |
266,500 |
15 |
1,930,000 |
1,935,000 |
316,400 |
16 |
1,485,000 |
1,490,000 |
218,100 |
14 |
1,710,000 |
1,715,000 |
267,600 |
15 |
1,935,000 |
1,940,000 |
317,500 |
16 |
1,490,000 |
1,495,000 |
219,100 |
14 |
1,715,000 |
1,720,000 |
268,700 |
15 |
1,940,000 |
1,945,000 |
318,600 |
16 |
1,495,000 |
1,500,000 |
220,000 |
14 |
1,720,000 |
1,725,000 |
269,800 |
15 |
1,945,000 |
1,950,000 |
319,700 |
16 |
1,500,000 |
1,505,000 |
221,000 |
14 |
1,725,000 |
1,730,000 |
270,900 |
15 |
1,950,000 |
1,955,000 |
320,900 |
16 |
1,505,000 |
1,510,000 |
222,100 |
14 |
1,730,000 |
1,735,000 |
272,000 |
15 |
1,955,000 |
1,960,000 |
322,000 |
16 |
1,510,000 |
1,515,000 |
223,200 |
14 |
1,735,000 |
1,740,000 |
273,100 |
15 |
1,960,000 |
1,965,000 |
323,100 |
16 |
1,515,000 |
1,520,000 |
224,300 |
14 |
1,740,000 |
1,745,000 |
274,200 |
15 |
1,965,000 |
1,970,000 |
324,200 |
16 |
1,520,000 |
1,525,000 |
225,400 |
14 |
1,745,000 |
1,750,000 |
275,300 |
15 |
1,970,000 |
1,975,000 |
325,300 |
16 |
1,525,000 |
1,530,000 |
226,500 |
14 |
1,750,000 |
1,755,000 |
276,500 |
15 |
1,975,000 |
1,980,000 |
326,400 |
16 |
1,530,000 |
1,535,000 |
227,600 |
14 |
1,755,000 |
1,760,000 |
277,600 |
15 |
1,980,000 |
1,985,000 |
327,500 |
16 |
1,535,000 |
1,540,000 |
228,700 |
14 |
1,760,000 |
1,765,000 |
278,700 |
15 |
1,985,000 |
1,990,000 |
328,600 |
16 |
1,540,000 |
1,545,000 |
229,800 |
14 |
1,765,000 |
1,770,000 |
279,800 |
15 |
1,990,000 |
1,995,000 |
329,700 |
16 |
1,545,000 |
1,550,000 |
230,900 |
14 |
1,770,000 |
1,775,000 |
280,900 |
15 |
1,995,000 |
2,000,000 |
330,800 |
16 |
1,550,000 |
1,555,000 |
232,100 |
14 |
1,775,000 |
1,780,000 |
282,000 |
15 |
2,000,000 |
2,500,000 |
(イ)の金額に25.5%を乗じて算出した金額から178,000円を控除した金額 |
|
1,555,000 |
1,560,000 |
233,200 |
14 |
1,780,000 |
1,785,000 |
283,100 |
15 |
||||
1,560,000 |
1,565,000 |
234,300 |
15 |
1,785,000 |
1,790,000 |
284,200 |
15 |
||||
1,565,000 |
1,570,000 |
235,400 |
15 |
1,790,000 |
1,795,000 |
285,300 |
15 |
||||
1,570,000 |
1,575,000 |
236,500 |
15 |
1,795,000 |
1,800,000 |
286,400 |
15 |
||||
1,575,000 |
1,580,000 |
237,600 |
15 |
1,800,000 |
1,805,000 |
287,600 |
15 |
||||
1,580,000 |
1,585,000 |
238,700 |
15 |
1,805,000 |
1,810,000 |
288,700 |
15 |
2,500,000 |
3,000,000 |
(イ)の金額に28.7%を乗じて算出した金額から258,000円を控除した金額 |
|
1,585,000 |
1,590,000 |
239,800 |
15 |
1,810,000 |
1,815,000 |
289,800 |
16 |
||||
1,590,000 |
1,595,000 |
240,900 |
15 |
1,815,000 |
1,820,000 |
290,900 |
16 |
||||
1,595,000 |
1,600,000 |
242,000 |
15 |
1,820,000 |
1,825,000 |
292,000 |
16 |
||||
1,600,000 |
1,605,000 |
243,200 |
15 |
1,825,000 |
1,830,000 |
293,100 |
16 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
% |
円 |
円 |
% |
円 |
円 |
% |
|||
3,000,000 |
3,500,000 |
(イ)の金額に32%を乗じて算出した金額から357,000円を控除した金額 |
7,000,000 |
8,000,000 |
(イ)の金額に47%を乗じて算出した金額から1,072,000円を控除した金額 |
40,000,000 |
45,000,000 |
(イ)の金額に65%を乗じて算出した金額から4,692,000円を控除した金額 |
|||
3,500,000 |
4,000,000 |
(イ)の金額に35%を乗じて算出した金額から462,000円を控除した金額 |
8,000,000 |
10,000,000 |
(イ)の金額に50%を乗じて算出した金額から1,312,000円を控除した金額 |
45,000,000 |
60,000,000 |
(イ)の金額に66.2%を乗じて算出した金額から5,232,000円を控除した金額 |
|||
4,000,000 |
5,000,000 |
(イ)の金額に39%を乗じて算出した金額から622,000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1,812,000円を控除した金額 |
60,000,000 |
65,000,000 |
(イ)の金額に70%を乗じて算出した金額から7,512,000円を控除した金額 |
|||
5,000,000 |
6,000,000 |
(イ)の金額に43%を乗じて算出した金額から822,000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2,812,000円を控除した金額 |
65,000,000 |
80,000,000 |
(イ)の金額に71.2%を乗じて算出した金額から8,292,000円を控除した金額 |
|||
6,000,000 |
7,000,000 |
(イ)の金額に46%を乗じて算出した金額から1,002,000円を控除した金額 |
30,000,000 |
40,000,000 |
(イ)の金額に61.2%を乗じて算出した金額から3,172,000円を控除した金額 |
80,000,000円以上 |
(イ)の金額に75%を乗じて算出した金額から11,332,000円を控除した金額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,000円未満 |
0 |
45,000 |
46,000 |
4,500 |
117,000 |
119,000 |
11,700 |
|
1,000 |
2,000 |
100 |
46,000 |
47,000 |
4,600 |
119,000 |
121,000 |
11,900 |
2,000 |
3,000 |
200 |
47,000 |
48,000 |
4,700 |
121,000 |
123,000 |
12,100 |
3,000 |
4,000 |
300 |
48,000 |
49,000 |
4,800 |
123,000 |
125,000 |
12,300 |
4,000 |
5,000 |
400 |
49,000 |
50,000 |
4,900 |
125,000 |
127,000 |
12,500 |
5,000 |
6,000 |
500 |
50,000 |
51,000 |
5,000 |
127,000 |
129,000 |
12,700 |
6,000 |
7,000 |
600 |
51,000 |
52,000 |
5,100 |
129,000 |
131,000 |
12,900 |
7,000 |
8,000 |
700 |
52,000 |
53,000 |
5,200 |
131,000 |
133,000 |
13,100 |
8,000 |
9,000 |
800 |
53,000 |
54,000 |
5,300 |
133,000 |
135,000 |
13,300 |
9,000 |
10,000 |
900 |
54,000 |
55,000 |
5,400 |
135,000 |
137,000 |
13,500 |
10,000 |
11,000 |
1,000 |
55,000 |
56,000 |
5,500 |
137,000 |
139,000 |
13,700 |
11,000 |
12,000 |
1,100 |
56,000 |
57,000 |
5,600 |
139,000 |
141,000 |
13,900 |
12,000 |
13,000 |
1,200 |
57,000 |
58,000 |
5,700 |
141,000 |
143,000 |
14,100 |
13,000 |
14,000 |
1,300 |
58,000 |
59,000 |
5,800 |
143,000 |
145,000 |
14,300 |
14,000 |
15,000 |
1,400 |
59,000 |
60,000 |
5,900 |
145,000 |
147,000 |
14,500 |
15,000 |
16,000 |
1,500 |
60,000 |
61,000 |
6,000 |
147,000 |
149,000 |
14,700 |
16,000 |
17,000 |
1,600 |
61,000 |
62,000 |
6,100 |
149,000 |
151,000 |
14,900 |
17,000 |
18,000 |
1,700 |
62,000 |
63,000 |
6,200 |
151,000 |
153,000 |
15,100 |
18,000 |
19,000 |
1,800 |
63,000 |
65,000 |
6,300 |
153,000 |
155,000 |
15,300 |
19,000 |
20,000 |
1,900 |
65,000 |
67,000 |
6,500 |
155,000 |
157,000 |
15,500 |
20,000 |
21,000 |
2,000 |
67,000 |
69,000 |
6,700 |
157,000 |
159,000 |
15,700 |
21,000 |
22,000 |
2,100 |
69,000 |
71,000 |
6,900 |
159,000 |
161,000 |
15,900 |
22,000 |
23,000 |
2,200 |
71,000 |
73,000 |
7,100 |
161,000 |
163,000 |
16,100 |
23,000 |
24,000 |
2,300 |
73,000 |
75,000 |
7,300 |
163,000 |
165,000 |
16,300 |
24,000 |
25,000 |
2,400 |
75,000 |
77,000 |
7,500 |
165,000 |
167,000 |
16,500 |
25,000 |
26,000 |
2,500 |
77,000 |
79,000 |
7,700 |
167,000 |
169,000 |
16,700 |
26,000 |
27,000 |
2,600 |
79,000 |
81,000 |
7,900 |
169,000 |
171,000 |
16,900 |
27,000 |
28,000 |
2,700 |
81,000 |
83,000 |
8,100 |
171,000 |
173,000 |
17,100 |
28,000 |
29,000 |
2,800 |
83,000 |
85,000 |
8,300 |
173,000 |
175,000 |
17,300 |
29,000 |
30,000 |
2,900 |
85,000 |
87,000 |
8,500 |
175,000 |
177,000 |
17,500 |
30,000 |
31,000 |
3,000 |
87,000 |
89,000 |
8,700 |
177,000 |
179,000 |
17,700 |
31,000 |
32,000 |
3,100 |
89,000 |
91,000 |
8,900 |
179,000 |
181,000 |
17,900 |
32,000 |
33,000 |
3,200 |
91,000 |
93,000 |
9,100 |
181,000 |
183,000 |
18,100 |
33,000 |
34,000 |
3,300 |
93,000 |
95,000 |
9,300 |
183,000 |
185,000 |
18,300 |
34,000 |
35,000 |
3,400 |
95,000 |
97,000 |
9,500 |
185,000 |
187,000 |
18,500 |
35,000 |
36,000 |
3,500 |
97,000 |
99,000 |
9,700 |
187,000 |
189,000 |
18,700 |
36,000 |
37,000 |
3,600 |
99,000 |
101,000 |
9,900 |
189,000 |
191,000 |
18,900 |
37,000 |
38,000 |
3,700 |
101,000 |
103,000 |
10,100 |
191,000 |
193,000 |
19,100 |
38,000 |
39,000 |
3,800 |
103,000 |
105,000 |
10,300 |
193,000 |
195,000 |
19,300 |
39,000 |
40,000 |
3,900 |
105,000 |
107,000 |
10,500 |
195,000 |
198,000 |
19,500 |
40,000 |
41,000 |
4,000 |
107,000 |
109,000 |
10,700 |
198,000 |
201,000 |
19,800 |
41,000 |
42,000 |
4,100 |
109,000 |
111,000 |
10,900 |
201,000 |
204,000 |
20,100 |
42,000 |
43,000 |
4,200 |
111,000 |
113,000 |
11,100 |
204,000 |
207,000 |
20,400 |
43,000 |
44,000 |
4,300 |
113,000 |
115,000 |
11,300 |
207,000 |
210,000 |
20,700 |
44,000 |
45,000 |
4,400 |
115,000 |
117,000 |
11,500 |
210,000 |
213,000 |
21,000 |
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 |
213,000 |
216,000 |
21,300 |
348,000 |
351,000 |
34,800 |
514,000 |
518,000 |
51,400 |
216,000 |
219,000 |
21,600 |
351,000 |
354,000 |
35,100 |
518,000 |
522,000 |
51,800 |
219,000 |
222,000 |
21,900 |
354,000 |
357,000 |
35,400 |
522,000 |
526,000 |
52,200 |
222,000 |
225,000 |
22,200 |
357,000 |
360,000 |
35,700 |
526,000 |
530,000 |
52,600 |
225,000 |
228,000 |
22,500 |
360,000 |
363,000 |
36,000 |
530,000 |
534,000 |
53,000 |
228,000 |
231,000 |
22,800 |
363,000 |
366,000 |
36,300 |
534,000 |
538,000 |
53,400 |
231,000 |
234,000 |
23,100 |
366,000 |
369,000 |
36,600 |
538,000 |
542,000 |
53,800 |
234,000 |
237,000 |
23,400 |
369,000 |
372,000 |
36,900 |
542,000 |
546,000 |
54,200 |
237,000 |
240,000 |
23,700 |
372,000 |
375,000 |
37,200 |
546,000 |
550,000 |
54,600 |
240,000 |
243,000 |
24,000 |
375,000 |
378,000 |
37,500 |
550,000 |
554,000 |
55,000 |
243,000 |
246,000 |
24,300 |
378,000 |
381,000 |
37,800 |
554,000 |
558,000 |
55,400 |
246,000 |
249,000 |
24,600 |
381,000 |
384,000 |
38,100 |
558,000 |
562,000 |
55,800 |
249,000 |
252,000 |
24,900 |
384,000 |
387,000 |
38,400 |
562,000 |
566,000 |
56,200 |
252,000 |
255,000 |
25,200 |
387,000 |
390,000 |
38,700 |
566,000 |
570,000 |
56,600 |
255,000 |
258,000 |
25,500 |
390,000 |
394,000 |
39,000 |
570,000 |
574,000 |
57,000 |
258,000 |
261,000 |
25,800 |
394,000 |
398,000 |
39,400 |
574,000 |
578,000 |
57,400 |
261,000 |
264,000 |
26,100 |
398,000 |
402,000 |
39,800 |
578,000 |
582,000 |
57,800 |
264,000 |
267,000 |
26,400 |
402,000 |
406,000 |
40,200 |
582,000 |
586,000 |
58,200 |
267,000 |
270,000 |
26,700 |
406,000 |
410,000 |
40,600 |
586,000 |
590,000 |
58,600 |
270,000 |
273,000 |
27,000 |
410,000 |
414,000 |
41,000 |
590,000 |
594,000 |
59,000 |
273,000 |
276,000 |
27,300 |
414,000 |
418,000 |
41,400 |
594,000 |
598,000 |
59,400 |
276,000 |
279,000 |
27,600 |
418,000 |
422,000 |
41,800 |
598,000 |
602,000 |
59,800 |
279,000 |
282,000 |
27,900 |
422,000 |
426,000 |
42,200 |
602,000 |
606,000 |
60,200 |
282,000 |
285,000 |
28,200 |
426,000 |
430,000 |
42,600 |
606,000 |
610,000 |
60,600 |
285,000 |
288,000 |
28,500 |
430,000 |
434,000 |
43,000 |
610,000 |
614,000 |
61,000 |
288,000 |
291,000 |
28,800 |
434,000 |
438,000 |
43,400 |
614,000 |
618,000 |
61,400 |
291,000 |
294,000 |
29,100 |
438,000 |
442,000 |
43,800 |
618,000 |
622,000 |
61,800 |
294,000 |
297,000 |
29,400 |
442,000 |
446,000 |
44,200 |
622,000 |
626,000 |
62,200 |
297,000 |
300,000 |
29,700 |
446,000 |
450,000 |
44,600 |
626,000 |
630,000 |
62,600 |
300,000 |
303,000 |
30,000 |
450,000 |
454,000 |
45,000 |
630,000 |
634,000 |
63,000 |
303,000 |
306,000 |
30,300 |
454,000 |
458,000 |
45,400 |
634,000 |
638,000 |
63,400 |
306,000 |
309,000 |
30,600 |
458,000 |
462,000 |
45,800 |
638,000 |
642,000 |
63,800 |
309,000 |
312,000 |
30,900 |
462,000 |
466,000 |
46,200 |
642,000 |
646,000 |
64,200 |
312,000 |
315,000 |
31,200 |
466,000 |
470,000 |
46,600 |
646,000 |
650,000 |
64,600 |
315,000 |
318,000 |
31,500 |
470,000 |
474,000 |
47,000 |
650,000 |
655,000 |
65,000 |
318,000 |
321,000 |
31,800 |
474,000 |
478,000 |
47,400 |
655,000 |
660,000 |
66,500 |
321,000 |
324,000 |
32,100 |
478,000 |
482,000 |
47,800 |
660,000 |
665,000 |
66,000 |
324,000 |
327,000 |
32,400 |
482,000 |
486,000 |
48,200 |
665,000 |
670,000 |
66,500 |
327,000 |
330,000 |
32,700 |
486,000 |
490,000 |
48,600 |
670,000 |
675,000 |
67,000 |
330,000 |
333,000 |
33,000 |
490,000 |
494,000 |
49,000 |
675,000 |
680,000 |
67,500 |
333,000 |
336,000 |
33,300 |
494,000 |
498,000 |
49,400 |
680,000 |
685,000 |
68,000 |
336,000 |
339,000 |
33,600 |
498,000 |
502,000 |
49,800 |
685,000 |
690,000 |
68,500 |
339,000 |
342,000 |
33,900 |
502,000 |
506,000 |
50,200 |
690,000 |
695,000 |
69,000 |
342,000 |
345,000 |
34,200 |
506,000 |
510,000 |
50,600 |
695,000 |
700,000 |
69,500 |
345,000 |
348,000 |
34,500 |
510,000 |
514,000 |
51,000 |
700,000 |
705,000 |
70,000 |
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 |
705,000 |
710,000 |
70,500 |
930,000 |
935,000 |
93,000 |
1,155,000 |
1,160,000 |
115,500 |
710,000 |
715,000 |
71,000 |
935,000 |
940,000 |
93,500 |
1,160,000 |
1,165,000 |
116,000 |
715,000 |
720,000 |
71,500 |
940,000 |
945,000 |
94,000 |
1,165,000 |
1,170,000 |
116,500 |
720,000 |
725,000 |
72,000 |
945,000 |
950,000 |
94,500 |
1,170,000 |
1,175,000 |
117,000 |
725,000 |
730,000 |
72,500 |
950,000 |
955,000 |
95,000 |
1,175,000 |
1,180,000 |
117,500 |
730,000 |
735,000 |
73,000 |
955,000 |
960,000 |
95,500 |
1,180,000 |
1,185,000 |
118,000 |
735,000 |
740,000 |
73,500 |
960,000 |
965,000 |
96,000 |
1,185,000 |
1,190,000 |
118,500 |
740,000 |
745,000 |
74,000 |
965,000 |
970,000 |
96,500 |
1,190,000 |
1,195,000 |
119,000 |
745,000 |
750,000 |
74,500 |
970,000 |
975,000 |
97,000 |
1,195,000 |
1,200,000 |
119,500 |
750,000 |
755,000 |
75,000 |
975,000 |
980,000 |
97,500 |
1,200,000 |
1,205,000 |
120,000 |
755,000 |
760,000 |
75,500 |
980,000 |
985,000 |
98,000 |
1,205,000 |
1,210,000 |
120,500 |
760,000 |
765,000 |
76,000 |
985,000 |
990,000 |
98,500 |
1,210,000 |
1,215,000 |
121,000 |
765,000 |
770,000 |
76,500 |
990,000 |
995,000 |
99,000 |
1,215,000 |
1,220,000 |
121,500 |
770,000 |
775,000 |
77,000 |
995,000 |
1,000,000 |
99,500 |
1,220,000 |
1,225,000 |
122,000 |
775,000 |
780,000 |
77,500 |
1,000,000 |
1,005,000 |
100,000 |
1,225,000 |
1,230,000 |
122,500 |
780,000 |
785,000 |
78,000 |
1,005,000 |
1,010,000 |
100,500 |
1,230,000 |
1,235,000 |
123,000 |
785,000 |
790,000 |
78,500 |
1,010,000 |
1,015,000 |
101,000 |
1,235,000 |
1,240,000 |
123,500 |
790,000 |
795,000 |
79,000 |
1,015,000 |
1,020,000 |
101,500 |
1,240,000 |
1,245,000 |
124,000 |
795,000 |
800,000 |
79,500 |
1,020,000 |
1,025,000 |
102,000 |
1,245,000 |
1,250,000 |
124,500 |
800,000 |
805,000 |
80,000 |
1,025,000 |
1,030,000 |
102,500 |
1,250,000 |
1,255,000 |
125,000 |
805,000 |
810,000 |
80,500 |
1,030,000 |
1,035,000 |
103,000 |
1,255,000 |
1,260,000 |
125,500 |
810,000 |
815,000 |
81,000 |
1,035,000 |
1,040,000 |
103,500 |
1,260,000 |
1,265,000 |
126,000 |
815,000 |
820,000 |
81,500 |
1,040,000 |
1,045,000 |
104,000 |
1,265,000 |
1,270,000 |
126,500 |
820,000 |
825,000 |
82,000 |
1,045,000 |
1,050,000 |
104,500 |
1,270,000 |
1,275,000 |
127,000 |
825,000 |
830,000 |
82,500 |
1,050,000 |
1,055,000 |
105,000 |
1,275,000 |
1,280,000 |
127,500 |
830,000 |
835,000 |
83,000 |
1,055,000 |
1,060,000 |
105,500 |
1,280,000 |
1,285,000 |
128,000 |
835,000 |
840,000 |
83,500 |
1,060,000 |
1,065,000 |
106,000 |
1,285,000 |
1,290,000 |
128,500 |
840,000 |
845,000 |
84,000 |
1,065,000 |
1,070,000 |
106,500 |
1,290,000 |
1,295,000 |
129,000 |
845,000 |
850,000 |
84,500 |
1,070,000 |
1,075,000 |
107,000 |
1,295,000 |
1,300,000 |
129,500 |
850,000 |
855,000 |
85,000 |
1,075,000 |
1,080,000 |
107,500 |
1,300,000 |
1,305,000 |
130,000 |
855,000 |
860,000 |
85,500 |
1,080,000 |
1,085,000 |
108,000 |
1,305,000 |
1,310,000 |
130,500 |
860,000 |
865,000 |
86,000 |
1,085,000 |
1,090,000 |
108,500 |
1,310,000 |
1,315,000 |
131,000 |
865,000 |
870,000 |
86,500 |
1,090,000 |
1,095,000 |
109,000 |
1,315,000 |
1,320,000 |
131,500 |
870,000 |
875,000 |
87,000 |
1,095,000 |
1,100,000 |
109,500 |
1,320,000 |
1,325,000 |
132,000 |
875,000 |
880,000 |
87,500 |
1,100,000 |
1,105,000 |
110,000 |
1,325,000 |
1,330,000 |
132,500 |
880,000 |
885,000 |
88,000 |
1,105,000 |
1,110,000 |
110,500 |
1,330,000 |
1,335,000 |
133,000 |
885,000 |
890,000 |
88,500 |
1,110,000 |
1,115,000 |
111,000 |
1,335,000 |
1,340,000 |
133,500 |
890,000 |
895,000 |
89,000 |
1,115,000 |
1,120,000 |
111,500 |
1,340,000 |
1,345,000 |
134,000 |
895,000 |
900,000 |
89,500 |
1,120,000 |
1,125,000 |
112,000 |
1,345,000 |
1,350,000 |
134,500 |
900,000 |
905,000 |
90,000 |
1,125,000 |
1,130,000 |
112,500 |
1,350,000 |
1,355,000 |
135,000 |
905,000 |
910,000 |
90,500 |
1,130,000 |
1,135,000 |
113,000 |
1,355,000 |
1,360,000 |
135,500 |
910,000 |
915,000 |
91,000 |
1,135,000 |
1,140,000 |
113,500 |
1,360,000 |
1,365,000 |
136,000 |
915,000 |
920,000 |
91,500 |
1,140,000 |
1,145,000 |
114,000 |
1,365,000 |
1,370,000 |
136,500 |
920,000 |
925,000 |
92,000 |
1,145,000 |
1,150,000 |
114,500 |
1,370,000 |
1,375,000 |
137,000 |
925,000 |
930,000 |
92,500 |
1,150,000 |
1,155,000 |
115,000 |
1,375,000 |
1,380,000 |
137,500 |
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 |
1,380,000 |
1,385,000 |
138,000 |
1,605,000 |
1,610,000 |
163,100 |
1,830,000 |
1,835,000 |
191,200 |
1,385,000 |
1,390,000 |
138,500 |
1,610,000 |
1,615,000 |
163,700 |
1,835,000 |
1,840,000 |
191,800 |
1,390,000 |
1,395,000 |
139,000 |
1,615,000 |
1,620,000 |
164,300 |
1,840,000 |
1,845,000 |
192,500 |
1,395,000 |
1,400,000 |
139,500 |
1,620,000 |
1,625,000 |
165,000 |
1,845,000 |
1,850,000 |
193,100 |
1,400,000 |
1,405,000 |
140,000 |
1,625,000 |
1,630,000 |
165,600 |
1,850,000 |
1,855,000 |
193,700 |
1,405,000 |
1,410,000 |
140,500 |
1,630,000 |
1,635,000 |
166,200 |
1,855,000 |
1,860,000 |
194,300 |
1,410,000 |
1,415,000 |
141,000 |
1,635,000 |
1,640,000 |
166,800 |
1,860,000 |
1,865,000 |
195,000 |
1,415,000 |
1,420,000 |
141,500 |
1,640,000 |
1,645,000 |
167,500 |
1,865,000 |
1,870,000 |
195,600 |
1,420,000 |
1,425,000 |
142,000 |
1,645,000 |
1,650,000 |
168,100 |
1,870,000 |
1,875,000 |
196,200 |
1,425,000 |
1,430,000 |
142,500 |
1,650,000 |
1,655,000 |
168,700 |
1,875,000 |
1,880,000 |
196,800 |
1,430,000 |
1,435,000 |
143,000 |
1,655,000 |
1,660,000 |
169,300 |
1,880,000 |
1,885,000 |
197,500 |
1,435,000 |
1,440,000 |
143,500 |
1,660,000 |
1,665,000 |
170,000 |
1,885,000 |
1,890,000 |
198,100 |
1,440,000 |
1,445,000 |
144,000 |
1,665,000 |
1,670,000 |
170,600 |
1,890,000 |
1,895,000 |
198,700 |
1,445,000 |
1,450,000 |
144,500 |
1,670,000 |
1,675,000 |
171,200 |
1,895,000 |
1,900,000 |
199,300 |
1,450,000 |
1,455,000 |
145,000 |
1,675,000 |
1,680,000 |
171,800 |
1,900,000 |
1,905,000 |
200,000 |
1,455,000 |
1,460,000 |
145,500 |
1,680,000 |
1,685,000 |
172,500 |
1,905,000 |
1,910,000 |
200,600 |
1,460,000 |
1,465,000 |
146,000 |
1,685,000 |
1,690,000 |
173,100 |
1,910,000 |
1,915,000 |
201,200 |
1,465,000 |
1,470,000 |
146,500 |
1,690,000 |
1,695,000 |
173,700 |
1,915,000 |
1,920,000 |
201,800 |
1,470,000 |
1,475,000 |
147,000 |
1,695,000 |
1,700,000 |
174,300 |
1,920,000 |
1,925,000 |
202,500 |
1,475,000 |
1,480,000 |
147,500 |
1,700,000 |
1,705,000 |
175,000 |
1,925,000 |
1,930,000 |
203,100 |
1,480,000 |
1,485,000 |
148,000 |
1,705,000 |
1,710,000 |
175,600 |
1,930,000 |
1,935,000 |
203,700 |
1,485,000 |
1,490,000 |
148,500 |
1,710,000 |
1,715,000 |
176,200 |
1,935,000 |
1,940,000 |
204,300 |
1,490,000 |
1,495,000 |
149,000 |
1,715,000 |
1,720,000 |
176,800 |
1,940,000 |
1,945,000 |
205,000 |
1,495,000 |
1,500,000 |
149,500 |
1,720,000 |
1,725,000 |
177,500 |
1,945,000 |
1,950,000 |
205,600 |
1,500,000 |
1,505,000 |
150,000 |
1,725,000 |
1,730,000 |
178,100 |
1,950,000 |
1,955,000 |
206,200 |
1,505,000 |
1,510,000 |
150,600 |
1,730,000 |
1,735,000 |
178,700 |
1,955,000 |
1,960,000 |
206,800 |
1,510,000 |
1,515,000 |
151,200 |
1,735,000 |
1,740,000 |
179,300 |
1,960,000 |
1,965,000 |
207,500 |
1,515,000 |
1,520,000 |
151,800 |
1,740,000 |
1,745,000 |
180,000 |
1,965,000 |
1,970,000 |
208,100 |
1,520,000 |
1,525,000 |
152,500 |
1,745,000 |
1,750,000 |
180,600 |
1,970,000 |
1,975,000 |
208,700 |
1,525,000 |
1,530,000 |
153,100 |
1,750,000 |
1,755,000 |
181,200 |
1,975,000 |
1,980,000 |
209,300 |
1,530,000 |
1,535,000 |
153,700 |
1,755,000 |
1,760,000 |
181,800 |
1,980,000 |
1,985,000 |
210,000 |
1,535,000 |
1,540,000 |
154,300 |
1,760,000 |
1,765,000 |
182,500 |
1,985,000 |
1,990,000 |
210,600 |
1,540,000 |
1,545,000 |
155,000 |
1,765,000 |
1,770,000 |
183,100 |
1,990,000 |
1,995,000 |
211,200 |
1,545,000 |
1,550,000 |
155,600 |
1,770,000 |
1,775,000 |
183,700 |
1,995,000 |
2,000,000 |
211,800 |
1,550,000 |
1,555,000 |
156,200 |
1,775,000 |
1,780,000 |
184,300 |
2,000,000 |
3,000,000 |
課税山林所得金額に12.5%を乗じて算出した金額から37,500円を控除した金額 |
1,555,000 |
1,560,000 |
156,800 |
1,780,000 |
1,785,000 |
185,000 |
|||
1,560,000 |
1,565,000 |
157,500 |
1,785,000 |
1,790,000 |
185,600 |
|||
1,565,000 |
1,570,000 |
158,100 |
1,790,000 |
1,795,000 |
186,200 |
|||
1,570,000 |
1,575,000 |
158,700 |
1,795,000 |
1,800,000 |
186,800 |
|||
1,575,000 |
1,580,000 |
159,300 |
1,800,000 |
1,805,000 |
187,500 |
|||
1,580,000 |
1,585,000 |
160,000 |
1,805,000 |
1,810,000 |
188,100 |
3,000,000 |
4,500,000 |
課税山林所得金額に15%を乗じて算出した金額から112,500円を控除した金額 |
1,585,000 |
1,590,000 |
160,600 |
1,810,000 |
1,815,000 |
188,700 |
|||
1,590,000 |
1,595,000 |
161,200 |
1,815,000 |
1,820,000 |
189,300 |
|||
1,595,000 |
1,600,000 |
161,800 |
1,820,000 |
1,825,000 |
190,000 |
|||
1,600,000 |
1,605,000 |
162,500 |
1,825,000 |
1,830,000 |
190,600 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
|||
4,500,000 |
5,000,000 |
課税山林所得金額に16.5%を乗じて算出した金額から180,000円を控除した金額 |
17,500,000 |
20,000,000 |
課税山林所得金額に35%を乗じて算出した金額から2,310,000円を控除した金額 |
100,000,000 |
150,000,000 |
課税山林所得金額に60%を乗じて算出した金額から14,060,000円を控除した金額 |
5,000,000 |
6,000,000 |
課税山林所得金額に17.5%を乗じて算出した金額から230,000円を控除した金額 |
20,000,000 |
25,000,000 |
課税山林所得金額に39%を乗じて算出した金額から3,110,000円を控除した金額 |
150,000,000 |
200,000,000 |
課税山林所得金額に61.2%を乗じて算出した金額から15,860,000円を控除した金額 |
6,000,000 |
7,500,000 |
課税山林所得金額に19%を乗じて算出した金額から320,000円を控除した金額 |
25,000,000 |
30,000,000 |
課税山林所得金額に43%を乗じて算出した金額から4,110,000円を控除した金額 |
200,000,000 |
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23,460,000円を控除した金額 |
7,500,000 |
10,000,000 |
課税山林所得金額に22.2%を乗じて算出した金額から560,000円を控除した金額 |
30,000,000 |
35,000,000 |
課税山林所得金額に46%を乗じて算出した金額から5,010,000円を控除した金額 |
225,000,000 |
300,000,000 |
課税山林所得金額に66.2%を乗じて算出した金額から26,160,000円を控除した金額 |
10,000,000 |
12,500,000 |
課税山林所得金額に25.5%を乗じて算出した金額から890,000円を控除した金額 |
35,000,000 |
40,000,000 |
課税山林所得金額に47%を乗じて算出した金額から5,360,000円を控除した金額 |
300,000,000 |
325,000,000 |
課税山林所得金額に70%を乗じて算出した金額から37,560,000円を控除した金額 |
12,500,000 |
15,000,000 |
課税山林所得金額に28.7%を乗じて算出した金額から1,290,000円を控除した金額 |
40,000,000 |
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6,560,000円を控除した金額 |
325,000,000 |
400,000,000 |
課税山林所得金額に71.2%を乗じて算出した金額から41,460,000円を控除した金額 |
15,000,000 |
17,500,000 |
課税山林所得金額に32%を乗じて算出した金額から1,785,000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9,060,000円を控除した金額 |
400,000,000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56,660,000円を控除した金額 |
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 |
252千円未満 |
252千円未満 |
252千円未満 |
270千円未満 |
288千円未満 |
309千円未満 |
327千円未満 |
348千円未満 |
372千円未満 |
|||||||||
50 |
372 |
410 |
||||||||||||||||
55 |
348 |
430 |
410 |
500 |
||||||||||||||
60 |
327 |
440 |
430 |
520 |
500 |
590 |
||||||||||||
65 |
309 |
440 |
440 |
530 |
520 |
810 |
590 |
960 |
||||||||||
70 |
288 |
430 |
440 |
760 |
530 |
1,340 |
810 |
1,760 |
960 |
1,990 |
||||||||
75 |
270 |
1,300 |
430 |
2,670 |
760 |
3,390 |
1,340 |
3,710 |
1,760 |
3,880 |
1,990 |
4,170 |
||||||
80 |
252 |
4,180 |
252 |
4,320 |
252 |
4,610 |
1,300 |
4,900 |
2,670 |
5,200 |
3,390 |
5,410 |
3,710 |
5,620 |
3,880 |
5,820 |
4,170 |
6,040 |
85 |
4,180 |
6,980 |
4,320 |
7,210 |
4,610 |
7,680 |
4,900 |
8,100 |
5,200 |
8,300 |
5,410 |
8,500 |
5,620 |
8,700 |
5,820 |
8,900 |
6,040 |
9,100 |
90 |
6,980 |
12,840 |
7,210 |
13,040 |
7,680 |
13,440 |
8,100 |
13,840 |
8,300 |
14,240 |
8,500 |
14,640 |
8,700 |
15,040 |
8,900 |
15,440 |
9,100 |
15,840 |
95 |
12,840 |
19,530 |
13,040 |
19,870 |
13,440 |
20,600 |
13,840 |
21,270 |
14,240 |
21,940 |
14,640 |
22,600 |
15,040 |
23,270 |
15,440 |
23,940 |
15,840 |
24,600 |
97 |
19,530 |
80,000 |
19,870 |
80,000 |
20,600 |
80,000 |
21,270 |
80,000 |
21,940 |
80,000 |
22,600 |
80,000 |
23,270 |
80,000 |
23,940 |
80,000 |
24,600 |
80,000 |
昭和45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45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 |
225千円未満 |
225千円未満 |
225千円未満 |
225千円未満 |
225千円未満 |
225千円未満 |
237千円未満 |
237千円未満 |
252千円未満 |
|||||||||
85 |
237 |
380 |
237 |
460 |
252 |
670 |
||||||||||||
90 |
225 |
4,220 |
225 |
4,320 |
225 |
4,520 |
225 |
4,720 |
225 |
4,920 |
225 |
5,190 |
380 |
5,370 |
460 |
5,550 |
670 |
5,740 |
95 |
4,220 |
17,730 |
4,320 |
17,980 |
4,520 |
18,480 |
4,720 |
18,980 |
4,920 |
19,480 |
5,190 |
19,980 |
5,370 |
20,690 |
5,550 |
21,190 |
5,740 |
21,690 |
99 |
17,730 |
80,000 |
17,980 |
80,000 |
18,480 |
80,000 |
18,980 |
80,000 |
19,480 |
80,000 |
19,980 |
80,000 |
20,690 |
80,000 |
21,190 |
80,000 |
21,690 |
80,000 |
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 |
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 |
44,200 |
614,000 |
618,000 |
69,600 |
261,000 |
264,000 |
26,100 |
418,000 |
422,000 |
44,700 |
618,000 |
622,000 |
70,200 |
264,000 |
267,000 |
26,400 |
422,000 |
426,000 |
45,200 |
622,000 |
626,000 |
70,800 |
267,000 |
270,000 |
26,700 |
426,000 |
430,000 |
45,700 |
626,000 |
630,000 |
71,400 |
270,000 |
273,000 |
27,000 |
430,000 |
434,000 |
46,200 |
630,000 |
634,000 |
72,000 |
273,000 |
276,000 |
27,300 |
434,000 |
438,000 |
46,700 |
634,000 |
638,000 |
72,600 |
276,000 |
279,000 |
27,600 |
438,000 |
442,000 |
47,200 |
638,000 |
642,000 |
73,200 |
279,000 |
282,000 |
27,900 |
442,000 |
446,000 |
47,700 |
642,000 |
646,000 |
73,800 |
282,000 |
285,000 |
28,200 |
446,000 |
450,000 |
48,200 |
646,000 |
650,000 |
74,400 |
285,000 |
288,000 |
28,500 |
450,000 |
454,000 |
48,700 |
650,000 |
655,000 |
75,000 |
288,000 |
291,000 |
28,800 |
454,000 |
458,000 |
49,200 |
655,000 |
660,000 |
75,700 |
291,000 |
294,000 |
29,100 |
458,000 |
462,000 |
49,700 |
660,000 |
665,000 |
76,500 |
294,000 |
297,000 |
29,400 |
462,000 |
466,000 |
50,200 |
665,000 |
670,000 |
77,200 |
297,000 |
300,000 |
29,700 |
466,000 |
470,000 |
50,700 |
670,000 |
675,000 |
78,000 |
300,000 |
303,000 |
30,000 |
470,000 |
474,000 |
51,200 |
675,000 |
680,000 |
78,700 |
303,000 |
306,000 |
30,300 |
474,000 |
478,000 |
51,700 |
680,000 |
685,000 |
79,500 |
306,000 |
309,000 |
30,700 |
478,000 |
482,000 |
52,200 |
685,000 |
690,000 |
80,200 |
309,000 |
312,000 |
31,100 |
482,000 |
486,000 |
52,700 |
690,000 |
695,000 |
81,000 |
312,000 |
315,000 |
31,500 |
486,000 |
490,000 |
53,200 |
695,000 |
700,000 |
81,700 |
315,000 |
318,000 |
31,800 |
490,000 |
494,000 |
53,700 |
700,000 |
705,000 |
82,500 |
318,000 |
321,000 |
32,200 |
494,000 |
498,000 |
54,200 |
705,000 |
710,000 |
83,200 |
321,000 |
324,000 |
32,600 |
498,000 |
502,000 |
54,700 |
710,000 |
715,000 |
84,000 |
324,000 |
327,000 |
33,000 |
502,000 |
606,000 |
55,200 |
715,000 |
720,000 |
84,700 |
327,000 |
330,000 |
33,300 |
506,000 |
510,000 |
55,700 |
720,000 |
725,000 |
85,500 |
330,000 |
333,000 |
33,700 |
510,000 |
514,000 |
56,200 |
725,000 |
730,000 |
86,200 |
333,000 |
336,000 |
34,100 |
514,000 |
518,000 |
56,700 |
730,000 |
735,000 |
87,000 |
386,000 |
339,000 |
34,500 |
518,000 |
522,000 |
57,200 |
735,000 |
740,000 |
87,700 |
339,000 |
342,000 |
34,800 |
522,000 |
526,000 |
57,700 |
740,000 |
745,000 |
88,500 |
342,000 |
345,000 |
35,200 |
526,000 |
530,000 |
58,200 |
745,000 |
750,000 |
89,200 |
345,000 |
348,000 |
35,600 |
530,000 |
534,000 |
58,700 |
750,000 |
755,000 |
90,000 |
348,000 |
351,000 |
36,000 |
534,000 |
538,000 |
59,200 |
755,000 |
760,000 |
90,700 |
351,000 |
354,000 |
36,300 |
538,000 |
542,000 |
59,700 |
760,000 |
765,000 |
91,500 |
354,000 |
357,000 |
36,700 |
542,000 |
546,000 |
60,200 |
765,000 |
770,000 |
92,200 |
357,000 |
360,000 |
37,100 |
546,000 |
550,000 |
60,700 |
770,000 |
775,000 |
93,000 |
360,000 |
363,000 |
37,500 |
550,000 |
554,000 |
61,200 |
775,000 |
780,000 |
93,700 |
363,000 |
366,000 |
37,800 |
554,000 |
558,000 |
61,700 |
780,000 |
785,000 |
94,500 |
366,000 |
369,000 |
38,200 |
558,000 |
562,000 |
62,200 |
785,000 |
790,000 |
95,200 |
369,000 |
372,000 |
38,600 |
562,000 |
566,000 |
62,700 |
790,000 |
795,000 |
96,000 |
372,000 |
375,000 |
39,000 |
566,000 |
570,000 |
63,200 |
795,000 |
800,000 |
96,700 |
375,000 |
378,000 |
39,300 |
570,000 |
574,000 |
63,700 |
800,000 |
805,000 |
97,500 |
378,000 |
381,000 |
39,700 |
574,000 |
578,000 |
64,200 |
805,000 |
810,000 |
98,200 |
381,000 |
384,000 |
40,000 |
578,000 |
582,000 |
64,700 |
810,000 |
815,000 |
99,000 |
384,000 |
387,000 |
40,500 |
582,000 |
586,000 |
65,200 |
815,000 |
820,000 |
99,700 |
387,000 |
390,000 |
40,800 |
586,000 |
590,000 |
65,700 |
820,000 |
825,000 |
100,500 |
390,000 |
394,000 |
41,200 |
590,000 |
594,000 |
66,200 |
825,000 |
830,000 |
101,200 |
394,000 |
398,000 |
41,700 |
594,000 |
598,000 |
66,700 |
830,000 |
835,000 |
102,000 |
398,000 |
402,000 |
42,200 |
598,000 |
602,000 |
67,200 |
835,000 |
840,000 |
102,700 |
402,000 |
406,000 |
42,700 |
602,000 |
606,000 |
67,800 |
840,000 |
845,000 |
103,500 |
406,000 |
410,000 |
43,200 |
606,000 |
610,000 |
68,400 |
845,000 |
850,000 |
104,200 |
410,000 |
414,000 |
43,700 |
610,000 |
614,000 |
69,000 |
850,000 |
855,000 |
105,000 |
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 |
855,000 |
860,000 |
105,700 |
1,105,000 |
1,110,000 |
147,300 |
1,355,000 |
1,360,000 |
193,400 |
860,000 |
865,000 |
106,500 |
1,110,000 |
1,115,000 |
148,200 |
1,360,000 |
1,365,000 |
194,400 |
865,000 |
870,000 |
107,200 |
1,115,000 |
1,120,000 |
149,100 |
1,365,000 |
1,370,000 |
195,300 |
870,000 |
875,000 |
108,000 |
1,120,000 |
1,125,000 |
150,000 |
1,370,000 |
1,375,000 |
196,300 |
875,000 |
880,000 |
108,700 |
1,125,000 |
1,130,000 |
150,800 |
1,375,000 |
1,380,000 |
197,200 |
880,000 |
885,000 |
109,500 |
1,130,000 |
1,135,000 |
151,700 |
1,380,000 |
1,385,000 |
198,200 |
885,000 |
890,000 |
110,200 |
1,135,000 |
1,140,000 |
152,600 |
1,385,000 |
1,390,000 |
199,100 |
890,000 |
895,000 |
111,000 |
1,140,000 |
1,145,000 |
153,500 |
1,390,000 |
1,395,000 |
200,100 |
895,000 |
900,000 |
111,700 |
1,145,000 |
1,150,000 |
154,300 |
1,395,000 |
1,400,000 |
201,000 |
900,000 |
905,000 |
112,500 |
1,150,000 |
1,155,000 |
155,200 |
1,400,000 |
1,405,000 |
202,000 |
905,000 |
910,000 |
113,300 |
1,155,000 |
1,160,000 |
156,100 |
1,405,000 |
1,410,000 |
202,900 |
910,000 |
915,000 |
114,100 |
1,160,000 |
1,165,000 |
157,000 |
1,410,000 |
1,415,000 |
203,900 |
915,000 |
920,000 |
114,900 |
1,165,000 |
1,170,000 |
157,800 |
1,415,000 |
1,420,000 |
204,800 |
920,000 |
925,000 |
115,800 |
1,170,000 |
1,175,000 |
158,700 |
1,420,000 |
1,425,000 |
205,800 |
925,000 |
930,000 |
116,600 |
1,175,000 |
1,180,000 |
159,600 |
1,425,000 |
1,430,000 |
206,700 |
930,000 |
935,000 |
117,400 |
1,180,000 |
1,185,000 |
160,500 |
1,430,000 |
1,435,000 |
207,700 |
935,000 |
940,000 |
118,200 |
1,185,000 |
1,190,000 |
161,300 |
1,435,000 |
1,440,000 |
208,600 |
940,000 |
945,000 |
119,100 |
1,190,000 |
1,195,000 |
162,200 |
1,440,000 |
1,445,000 |
209,600 |
945,000 |
950,000 |
119,900 |
1,195,000 |
1,200,000 |
163,100 |
1,445,000 |
1,450,000 |
210,500 |
950,000 |
955,000 |
120,700 |
1,200,000 |
1,205,000 |
164,000 |
1,450,000 |
1,455,000 |
211,500 |
955,000 |
960,000 |
121,500 |
1,205,000 |
1,210,000 |
164,900 |
1,455,000 |
1,460,000 |
212,400 |
960,000 |
965,000 |
122,400 |
1,210,000 |
1,215,000 |
165,900 |
1,460,000 |
1,465,000 |
213,400 |
965,000 |
970,000 |
123,200 |
1,215,000 |
1,220,000 |
166,800 |
1,465,000 |
1,470,000 |
214,300 |
970,000 |
975,000 |
124,000 |
1,220,000 |
1,225,000 |
167,800 |
1,470,000 |
1,475,000 |
215,300 |
975,000 |
980,000 |
124,800 |
1,225,000 |
1,230,000 |
168,700 |
1,475,000 |
1,480,000 |
216,200 |
980,000 |
985,000 |
125,700 |
1,230,000 |
1,235,000 |
169,700 |
1,480,000 |
1,485,000 |
217,200 |
985,000 |
990,000 |
126,500 |
1,235,000 |
1,240,000 |
170,600 |
1,485,000 |
1,490,000 |
218,100 |
990,000 |
995,000 |
127,300 |
1,240,000 |
1,245,000 |
171,600 |
1,490,000 |
1,495,000 |
219,100 |
995,000 |
1,000,000 |
128,100 |
1,245,000 |
1,250,000 |
172,500 |
1,495,000 |
1,500,000 |
220,000 |
1,000,000 |
1,005,000 |
129,000 |
1,250,000 |
1,255,000 |
173,500 |
1,500,000 |
1,505,000 |
221,000 |
1,005,000 |
1,010,000 |
129,800 |
1,255,000 |
1,260,000 |
174,400 |
1,505,000 |
1,510,000 |
222,100 |
1,010,000 |
1,015,000 |
130,700 |
1,260,000 |
1,265,000 |
175,400 |
1,510,000 |
1,515,000 |
223,200 |
1,015,000 |
1,020,000 |
131,600 |
1,265,000 |
1,270,000 |
176,300 |
1,515,000 |
1,520,000 |
224,300 |
1,020,000 |
1,025,000 |
132,500 |
1,270,000 |
1,275,000 |
177,300 |
1,520,000 |
1,525,000 |
225,400 |
1,025,000 |
1,030,000 |
133,300 |
1,275,000 |
1,280,000 |
178,200 |
1,525,000 |
1,530,000 |
226,500 |
1,030,000 |
1,035,000 |
134,200 |
1,280,000 |
1,285,000 |
179,200 |
1,530,000 |
1,535,000 |
227,600 |
1,035,000 |
1,040,000 |
135,100 |
1,285,000 |
1,290,000 |
180,100 |
1,535,000 |
1,540,000 |
228,700 |
1,040,000 |
1,045,000 |
136,000 |
1,290,000 |
1,295,000 |
181,100 |
1,540,000 |
1,545,000 |
229,800 |
1,045,000 |
1,050,000 |
136,800 |
1,295,000 |
1,300,000 |
182,000 |
1,545,000 |
1,550,000 |
230,900 |
1,050,000 |
1,055,000 |
137,700 |
1,300,000 |
1,305,000 |
183,000 |
1,550,000 |
1,555,000 |
232,100 |
1,055,000 |
1,060,000 |
138,600 |
1,305,000 |
1,310,000 |
183,900 |
1,555,000 |
1,560,000 |
233,200 |
1,060,000 |
1,065,000 |
139,500 |
1,310,000 |
1,315,000 |
184,900 |
1,560,000 |
1,565,000 |
234,300 |
1,065,000 |
1,070,000 |
140,300 |
1,315,000 |
1,320,000 |
185,800 |
1,565,000 |
1,570,000 |
235,400 |
1,070,000 |
1,075,000 |
141,200 |
1,320,000 |
1,325,000 |
186,800 |
1,570,000 |
1,575,000 |
236,500 |
1,075,000 |
1,080,000 |
142,100 |
1,325,000 |
1,330,000 |
187,700 |
1,575,000 |
1,580,000 |
237,600 |
1,080,000 |
1,085,000 |
143,000 |
1,330,000 |
1,335,000 |
188,700 |
1,580,000 |
1,585,000 |
238,700 |
1,085,000 |
1,090,000 |
143,800 |
1,335,000 |
1,340,000 |
189,600 |
1,585,000 |
1,590,000 |
239,800 |
1,090,000 |
1,095,000 |
144,700 |
1,340,000 |
1,345,000 |
190,600 |
1,590,000 |
1,595,000 |
240,900 |
1,095,000 |
1,100,000 |
145,600 |
1,345,000 |
1,350,000 |
191,500 |
1,595,000 |
1,600,000 |
242,000 |
1,100,000 |
1,105,000 |
146,500 |
1,350,000 |
1,355,000 |
192,500 |
1,600,000 |
1,605,000 |
243,200 |
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 |
|
1,605,000 |
1,610,000 |
244,300 |
1,805,000 |
1,810,000 |
288,700 |
2,000,000 |
2,500,000 |
課税給与所得金額に25.5%を乗じて算出した金額から178,000円を控除した金額 |
1,610,000 |
1,615,000 |
245,400 |
1,810,000 |
1,815,000 |
289,800 |
|||
1,615,000 |
1,620,000 |
246,500 |
1,815,000 |
1,820,000 |
290,900 |
|||
1,620,000 |
1,625,000 |
247,600 |
1,820,000 |
1,825,000 |
292,000 |
|||
1,625,000 |
1,630,000 |
248,700 |
1,825,000 |
1,830,000 |
293,100 |
|||
1,630,000 |
1,635,000 |
249,800 |
1,830,000 |
1,835,000 |
294,200 |
2,500,000 |
3,000,000 |
課税給与所得金額に28.7%を乗じて算出した金額から258,000円を控除した金額 |
1,635,000 |
1,640,000 |
250,900 |
1,835,000 |
1,840,000 |
295,300 |
|||
1,640,000 |
1,645,000 |
252,000 |
1,840,000 |
1,845,000 |
296,400 |
|||
1,645,000 |
1,650,000 |
253,100 |
1,845,000 |
1,850,000 |
297,500 |
|||
1,650,000 |
1,655,000 |
254,300 |
1,850,000 |
1,855,000 |
298,700 |
|||
1,655,000 |
1,660,000 |
255,400 |
1,855,000 |
1,860,000 |
299,800 |
3,000,000 |
3,500,000 |
課税給与所得金額に32%を乗じて算出した金額から357,000円を控除した金額 |
1,660,000 |
1,665,000 |
256,500 |
1,860,000 |
1,865,000 |
300,900 |
|||
1,665,000 |
1,670,000 |
257,600 |
1,865,000 |
1,870,000 |
302,000 |
|||
1,670,000 |
1,675,000 |
258,700 |
1,870,000 |
1,875,000 |
303,100 |
|||
1,675,000 |
1,680,000 |
259,800 |
1,875,000 |
1,880,000 |
304,200 |
|||
1,680,000 |
1,685,000 |
260,900 |
1,880,000 |
1,885,000 |
305,300 |
3,500,000 |
4,000,000 |
課税給与所得金額に35%を乗じて算出した金額から462,000円を控除した金額 |
1,685,000 |
1,690,000 |
262,000 |
1,885,000 |
1,890,000 |
306,400 |
|||
1,690,000 |
1,695,000 |
263,100 |
1,890,000 |
1,895,000 |
307,500 |
|||
1,695,000 |
1,700,000 |
264,200 |
1,895,000 |
1,900,000 |
308,600 |
|||
1,700,000 |
1,705,000 |
265,400 |
1,900,000 |
1,905,000 |
309,800 |
|||
1,705,000 |
1,710,000 |
266,500 |
1,905,000 |
1,910,000 |
310,900 |
4,000,000 |
4,354,000 |
課税給与所得金額に39%を乗じて算出した金額から622,000円を控除した金額 |
1,710,000 |
1,715,000 |
267,600 |
1,910,000 |
1,915,000 |
312,000 |
|||
1,715,000 |
1,720,000 |
268,700 |
1,915,000 |
1,920,000 |
313,100 |
|||
1,720,000 |
1,725,000 |
269,800 |
1,920,000 |
1,925,000 |
314,200 |
|||
1,725,000 |
1,730,000 |
270,900 |
1,925,000 |
1,930,000 |
315,300 |
|||
1,730,000 |
1,735,000 |
272,000 |
1,930,000 |
1,935,000 |
316,400 |
4,354,000円 |
1,076,000円 |
|
1,735,000 |
1,740,000 |
273,100 |
1,935,000 |
1,940,000 |
317,500 |
|||
1,740,000 |
1,745,000 |
274,200 |
1,940,000 |
1,945,000 |
318,600 |
|||
1,745,000 |
1,750,000 |
275,300 |
1,945,000 |
1,950,000 |
319,700 |
|||
1,750,000 |
1,755,000 |
276,500 |
1,950,000 |
1,955,000 |
320,900 |
|||
1,755,000 |
1,760,000 |
277,600 |
1,955,000 |
1,960,000 |
322,000 |
|||
1,760,000 |
1,765,000 |
278,700 |
1,960,000 |
1,965,000 |
323,100 |
|||
1,765,000 |
1,770,000 |
279,800 |
1,965,000 |
1,970,000 |
324,200 |
|||
1,770,000 |
1,775,000 |
280,900 |
1,970,000 |
1,975,000 |
325,300 |
|||
1,775,000 |
1,780,000 |
282,000 |
1,975,000 |
1,980,000 |
326,400 |
|||
1,780,000 |
1,785,000 |
283,100 |
1,980,000 |
1,985,000 |
327,500 |
|||
1,785,000 |
1,790,000 |
284,200 |
1,985,000 |
1,990,000 |
328,600 |
|||
1,790,000 |
1,795,000 |
285,300 |
1,990,000 |
1,995,000 |
329,700 |
|||
1,795,000 |
1,800,000 |
286,400 |
1,995,000 |
2,000,000 |
330,800 |
|||
1,800,000 |
1,805,000 |
287,600 |
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 |
323,125円未満 |
178,500円未満 |
420,000 |
422,000 |
256,000 |
520,000 |
522,000 |
336,000 |
|
323,125 |
324,000 |
178,500 |
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 |
226,600 |
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 |
410,000 |
412,000 |
248,000 |
510,000 |
512,000 |
328,000 |
610,000 |
612,000 |
408,000 |
412,000 |
414,000 |
249,600 |
512,000 |
514,000 |
329,600 |
612,000 |
614,000 |
409,600 |
414,000 |
416,000 |
251,200 |
514,000 |
516,000 |
331,200 |
614,000 |
616,000 |
411,200 |
416,000 |
418,000 |
252,800 |
516,000 |
518,000 |
332,800 |
616,000 |
618,000 |
412,800 |
418,000 |
420,000 |
254,400 |
518,000 |
520,000 |
334,400 |
618,000 |
620,000 |
414,400 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
620,000 |
622,000 |
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 |
641,600 |
704,000 |
706,000 |
483,200 |
804,000 |
806,000 |
563,200 |
904,000 |
906,000 |
643,200 |
706,000 |
708,000 |
484,800 |
806,000 |
808,000 |
564,800 |
906,000 |
908,000 |
644,850 |
708,000 |
710,000 |
486,400 |
808,000 |
810,000 |
566,400 |
908,000 |
910,000 |
646,450 |
710,000 |
712,000 |
488,000 |
810,000 |
812,000 |
568,000 |
910,000 |
912,000 |
648,100 |
712,000 |
714,000 |
489,600 |
812,000 |
814,000 |
569,600 |
912,000 |
914,000 |
649,700 |
714,000 |
716,000 |
491,200 |
814,000 |
816,000 |
571,200 |
914,000 |
916,000 |
651,300 |
716,000 |
718,000 |
492,800 |
816,000 |
818,000 |
572,800 |
916,000 |
918,000 |
652,950 |
718,000 |
720,000 |
494,400 |
818,000 |
820,000 |
574,400 |
918,000 |
920,000 |
654,550 |
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 |
920,000 |
922,000 |
656,200 |
990,000 |
992,000 |
712,900 |
1,060,000 |
1,062,000 |
769,600 |
922,000 |
924,000 |
657,800 |
992,000 |
994,000 |
714,500 |
1,062,000 |
1,064,000 |
771,200 |
924,000 |
926,000 |
659,400 |
994,000 |
996,000 |
716,100 |
1,064,000 |
1,066,000 |
772,800 |
926,000 |
928,000 |
661,050 |
996,000 |
998,000 |
717,750 |
1,066,000 |
1,068,000 |
774,450 |
928,000 |
930,000 |
662,650 |
998,000 |
1,000,000 |
719,350 |
1,068,000 |
1,070,000 |
776,050 |
930,000 |
932,000 |
664,300 |
1,000,000 |
1,002,000 |
721,000 |
1,070,000 |
1,072,000 |
777,700 |
932,000 |
934,000 |
665,900 |
1,002,000 |
1,004,000 |
722,600 |
1,072,000 |
1,074,000 |
779,300 |
934,000 |
936,000 |
667,500 |
1,004,000 |
1,006,000 |
724,200 |
1,074,000 |
1,076,000 |
780,900 |
936,000 |
938,000 |
669,150 |
1,006,000 |
1,008,000 |
725,850 |
1,076,000 |
1,078,000 |
782,550 |
938,000 |
940,000 |
670,750 |
1,008,000 |
1,010,000 |
727,450 |
1,078,000 |
1,080,000 |
784,150 |
940,000 |
942,000 |
672,400 |
1,010,000 |
1,012,000 |
729,100 |
1,080,000 |
1,082,000 |
785,800 |
942,000 |
944,000 |
674,000 |
1,012,000 |
1,014,000 |
730,700 |
1,082,000 |
1,084,000 |
787,400 |
944,000 |
946,000 |
675,600 |
1,014,000 |
1,016,000 |
732,300 |
1,084,000 |
1,086,000 |
789,000 |
946,000 |
948,000 |
677,250 |
1,016,000 |
1,018,000 |
733,950 |
1,086,000 |
1,088,000 |
790,650 |
948,000 |
950,000 |
678,850 |
1,018,000 |
1,020,000 |
735,550 |
1,088,000 |
1,090,000 |
792,250 |
950,000 |
952,000 |
680,500 |
1,020,000 |
1,022,000 |
737,200 |
1,090,000 |
1,092,000 |
793,900 |
952,000 |
954,000 |
682,100 |
1,022,000 |
1,024,000 |
738,800 |
1,092,000 |
1,094,000 |
795,500 |
954,000 |
956,000 |
683,700 |
1,024,000 |
1,026,000 |
740,400 |
1,094,000 |
1,096,000 |
797,100 |
956,000 |
958,000 |
685,350 |
1,026,000 |
1,028,000 |
742,050 |
1,096,000 |
1,098,000 |
798,750 |
958,000 |
960,000 |
686,950 |
1,028,000 |
1,030,000 |
743,650 |
1,098,000 |
1,100,000 |
800,350 |
960,000 |
962,000 |
688,600 |
1,030,000 |
1,032,000 |
745,300 |
1,100,000 |
2,100,000 |
給与等の金額に91%を乗じて算出した金額から199,000円を控除した金額 |
962,000 |
964,000 |
690,200 |
1,032,000 |
1,034,000 |
746,900 |
|||
964,000 |
966,000 |
691,800 |
1,034,000 |
1,036,000 |
748,500 |
|||
966,000 |
968,000 |
693,450 |
1,036,000 |
1,038,000 |
750,150 |
|||
968,000 |
970,000 |
695,050 |
1,038,000 |
1,040,000 |
751,750 |
|||
970,000 |
972,000 |
696,700 |
1,040,000 |
1,042,000 |
753,400 |
2,100,000 |
4,100,000 |
給与等の金額に96%を乗じて算出した金額から304,000円を控除した金額 |
972,000 |
974,000 |
698,300 |
1,042,000 |
1,044,000 |
755,000 |
|||
974,000 |
976,000 |
699,900 |
1,044,000 |
1,046,000 |
756,600 |
|||
976,000 |
978,000 |
701,550 |
1,046,000 |
1,048,000 |
758,250 |
|||
978,000 |
980,000 |
703,150 |
1,048,000 |
1,050,000 |
759,850 |
|||
980,000 |
982,000 |
704,800 |
1,050,000 |
1,052,000 |
761,500 |
4,100,000円以上 |
給与等の金額から468,000円を控除した金額 |
|
982,000 |
984,000 |
706,400 |
1,052,000 |
1,054,000 |
763,100 |
|||
984,000 |
986,000 |
708,000 |
1,054,000 |
1,056,000 |
764,700 |
|||
986,000 |
988,000 |
709,650 |
1,056,000 |
1,058,000 |
766,350 |
|||
988,000 |
990,000 |
711,250 |
1,058,000 |
1,060,000 |
767,950 |
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 |
90,000 |
92,000 |
4,500 |
234,000 |
238,000 |
11,700 |
|
2,000 |
4,000 |
100 |
92,000 |
94,000 |
4,600 |
238,000 |
242,000 |
11,900 |
4,000 |
6,000 |
200 |
94,000 |
96,000 |
4,700 |
242,000 |
246,000 |
12,100 |
6,000 |
8,000 |
300 |
96,000 |
98,000 |
4,800 |
246,000 |
250,000 |
12,300 |
8,000 |
10,000 |
400 |
98,000 |
100,000 |
4,900 |
250,000 |
254,000 |
12,500 |
10,000 |
12,000 |
500 |
100,000 |
102,000 |
5,000 |
254,000 |
258,000 |
12,700 |
12,000 |
14,000 |
600 |
102,000 |
104,000 |
5,100 |
258,000 |
262,000 |
12,900 |
14,000 |
16,000 |
700 |
104,000 |
106,000 |
5,200 |
262,000 |
266,000 |
13,100 |
16,000 |
18,000 |
800 |
106,000 |
108,000 |
5,300 |
266,000 |
270,000 |
13,300 |
18,000 |
20,000 |
900 |
108,000 |
110,000 |
5,400 |
270,000 |
274,000 |
13,500 |
20,000 |
22,000 |
1,000 |
110,000 |
112,000 |
5,500 |
274,000 |
278,000 |
13,700 |
22,000 |
24,000 |
1,100 |
112,000 |
114,000 |
5,600 |
278,000 |
282,000 |
13,900 |
24,000 |
26,000 |
1,200 |
114,000 |
116,000 |
5,700 |
282,000 |
286,000 |
14,100 |
26,000 |
28,000 |
1,300 |
116,000 |
118,000 |
5,800 |
286,000 |
290,000 |
14,300 |
28,000 |
30,000 |
1,400 |
118,000 |
120,000 |
5,900 |
290,000 |
294,000 |
14,500 |
30,000 |
32,000 |
1,500 |
120,000 |
122,000 |
6,000 |
294,000 |
298,000 |
14,700 |
32,000 |
34,000 |
1,600 |
122,000 |
124,000 |
6,100 |
298,000 |
302,000 |
14,900 |
34,000 |
36,000 |
1,700 |
124,000 |
126,000 |
6,200 |
302,000 |
306,000 |
15,100 |
36,000 |
38,000 |
1,800 |
126,000 |
130,000 |
6,300 |
306,000 |
310,000 |
15,300 |
38,000 |
40,000 |
1,900 |
130,000 |
134,000 |
6,500 |
310,000 |
314,000 |
15,500 |
40,000 |
42,000 |
2,000 |
134,000 |
138,000 |
6,700 |
314,000 |
318,000 |
15,700 |
42,000 |
44,000 |
2,100 |
138,000 |
142,000 |
6,900 |
318,000 |
322,000 |
15,900 |
44,000 |
46,000 |
2,200 |
142,000 |
146,000 |
7,100 |
322,000 |
326,000 |
16,100 |
46,000 |
48,000 |
2,300 |
146,000 |
150,000 |
7,300 |
326,000 |
330,000 |
16,300 |
48,000 |
50,000 |
2,400 |
150,000 |
154,000 |
7,500 |
330,000 |
334,000 |
16,500 |
50,000 |
52,000 |
2,500 |
154,000 |
158,000 |
7,700 |
334,000 |
338,000 |
16,700 |
52,000 |
54,000 |
2,600 |
158,000 |
162,000 |
7,900 |
338,000 |
342,000 |
16,900 |
54,000 |
56,000 |
2,700 |
162,000 |
166,000 |
8,100 |
342,000 |
346,000 |
17,100 |
56,000 |
58,000 |
2,800 |
166,000 |
170,000 |
8,300 |
346,000 |
350,000 |
17,300 |
58,000 |
60,000 |
2,900 |
170,000 |
174,000 |
8,500 |
350,000 |
354,000 |
17,500 |
60,000 |
62,000 |
3,000 |
174,000 |
178,000 |
8,700 |
354,000 |
358,000 |
17,700 |
62,000 |
64,000 |
3,100 |
178,000 |
182,000 |
8,900 |
358,000 |
362,000 |
17,900 |
64,000 |
66,000 |
3,200 |
182,000 |
186,000 |
9,100 |
362,000 |
366,000 |
18,100 |
66,000 |
68,000 |
3,300 |
186,000 |
190,000 |
9,300 |
366,000 |
370,000 |
18,300 |
68,000 |
70,000 |
3,400 |
190,000 |
194,000 |
9,500 |
370,000 |
374,000 |
18,500 |
70,000 |
72,000 |
3,500 |
194,000 |
198,000 |
9,700 |
374,000 |
378,000 |
18,700 |
72,000 |
74,000 |
3,600 |
198,000 |
202,000 |
9,900 |
378,000 |
382,000 |
18,900 |
74,000 |
76,000 |
3,700 |
202,000 |
206,000 |
10,100 |
382,000 |
386,000 |
19,100 |
76,000 |
78,000 |
3,800 |
206,000 |
210,000 |
10,300 |
386,000 |
390,000 |
19,300 |
78,000 |
80,000 |
3,900 |
210,000 |
214,000 |
10,500 |
390,000 |
396,000 |
19,500 |
80,000 |
82,000 |
4,000 |
214,000 |
218,000 |
10,700 |
396,000 |
402,000 |
19,800 |
82,000 |
84,000 |
4,100 |
218,000 |
222,000 |
10,900 |
402,000 |
408,000 |
20,100 |
84,000 |
86,000 |
4,200 |
222,000 |
226,000 |
11,100 |
408,000 |
414,000 |
20,400 |
86,000 |
88,000 |
4,300 |
226,000 |
230,000 |
11,300 |
414,000 |
420,000 |
20,700 |
88,000 |
90,000 |
4,400 |
230,000 |
234,000 |
11,500 |
420,000 |
426,000 |
21,000 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
426,000 |
432,000 |
21,300 |
696,000 |
702,000 |
36,000 |
1,028,000 |
1,036,000 |
56,700 |
432,000 |
438,000 |
21,600 |
702,000 |
708,000 |
36,300 |
1,036,000 |
1,044,000 |
57,200 |
438,000 |
444,000 |
21,900 |
708,000 |
714,000 |
36,700 |
1,044,000 |
1,052,000 |
57,700 |
444,000 |
450,000 |
22,200 |
714,000 |
720,000 |
37,100 |
1,052,000 |
1,060,000 |
58,200 |
450,000 |
456,000 |
22,500 |
720,000 |
726,000 |
37,500 |
1,060,000 |
1,068,000 |
58,700 |
456,000 |
462,000 |
22,800 |
726,000 |
732,000 |
37,800 |
1,068,000 |
1,076,000 |
59,200 |
462,000 |
468,000 |
23,100 |
732,000 |
738,000 |
38,200 |
1,076,000 |
1,084,000 |
59,700 |
468,000 |
474,000 |
23,400 |
738,000 |
744,000 |
38,600 |
1,084,000 |
1,092,000 |
60,200 |
474,000 |
480,000 |
23,700 |
744,000 |
750,000 |
39,000 |
1,092,000 |
1,100,000 |
60,700 |
480,000 |
486,000 |
24,000 |
750,000 |
756,000 |
39,300 |
1,100,000 |
1,108,000 |
61,200 |
486,000 |
492,000 |
24,300 |
756,000 |
762,000 |
39,700 |
1,108,000 |
1,116,000 |
61,700 |
492,000 |
498,000 |
24,600 |
762,000 |
768,000 |
40,100 |
1,116,000 |
1,124,000 |
62,200 |
498,000 |
504,000 |
24,900 |
768,000 |
774,000 |
40,500 |
1,124,000 |
1,132,000 |
62,700 |
504,000 |
510,000 |
25,200 |
774,000 |
780,000 |
40,800 |
1,132,000 |
1,140,000 |
63,200 |
510,000 |
516,000 |
25,500 |
780,000 |
788,000 |
41,200 |
1,140,000 |
1,148,000 |
63,700 |
516,000 |
522,000 |
25,800 |
788,000 |
796,000 |
41,700 |
1,148,000 |
1,156,000 |
64,200 |
522,000 |
528,000 |
26,100 |
796,000 |
804,000 |
42,200 |
1,156,000 |
1,164,000 |
64,700 |
528,000 |
534,000 |
26,400 |
804,000 |
812,000 |
42,700 |
1,164,000 |
1,172,000 |
65,200 |
534,000 |
540,000 |
26,700 |
812,000 |
820,000 |
43,200 |
1,172,000 |
1,180,000 |
65,700 |
540,000 |
546,000 |
27,000 |
820,000 |
828,000 |
43,700 |
1,180,000 |
1,188,000 |
66,200 |
546,000 |
552,000 |
27,300 |
828,000 |
836,000 |
44,200 |
1,188,000 |
1,196,000 |
66,700 |
552,000 |
558,000 |
27,600 |
836,000 |
844,000 |
44,700 |
1,196,000 |
1,204,000 |
67,200 |
558,000 |
564,000 |
27,900 |
844,000 |
852,000 |
45,200 |
1,204,000 |
1,212,000 |
67,800 |
564,000 |
570,000 |
28,200 |
852,000 |
860,000 |
45,700 |
1,212,000 |
1,220,000 |
68,400 |
570,000 |
576,000 |
28,500 |
860,000 |
868,000 |
46,200 |
1,220,000 |
1,228,000 |
69,000 |
576,000 |
582,000 |
28,800 |
868,000 |
876,000 |
46,700 |
1,228,000 |
1,236,000 |
69,600 |
582,000 |
588,000 |
29,100 |
876,000 |
884,000 |
47,200 |
1,236,000 |
1,244,000 |
70,200 |
588,000 |
594,000 |
29,400 |
884,000 |
892,000 |
47,700 |
1,244,000 |
1,252,000 |
70,800 |
594,000 |
600,000 |
29,700 |
892,000 |
900,000 |
48,200 |
1,252,000 |
1,260,000 |
71,400 |
600,000 |
606,000 |
30,000 |
900,000 |
908,000 |
48,700 |
1,260,000 |
1,268,000 |
72,000 |
606,000 |
612,000 |
30,300 |
908,000 |
916,000 |
49,200 |
1,268,000 |
1,276,000 |
72,600 |
612,000 |
618,000 |
30,700 |
916,000 |
924,000 |
49,700 |
1,276,000 |
1,284,000 |
73,200 |
618,000 |
624,000 |
31,100 |
924,000 |
932,000 |
50,200 |
1,284,000 |
1,292,000 |
73,800 |
624,000 |
630,000 |
31,500 |
932,000 |
940,000 |
50,700 |
1,292,000 |
1,300,000 |
74,400 |
630,000 |
636,000 |
31,800 |
940,000 |
948,000 |
51,200 |
1,300,000 |
1,310,000 |
75,000 |
636,000 |
642,000 |
32,200 |
948,000 |
956,000 |
51,700 |
1,310,000 |
1,320,000 |
75,700 |
642,000 |
648,000 |
32,600 |
956,000 |
964,000 |
52,200 |
1,320,000 |
1,330,000 |
76,500 |
648,000 |
654,000 |
33,000 |
964,000 |
972,000 |
52,700 |
1,330,000 |
1,340,000 |
77,200 |
654,000 |
660,000 |
33,300 |
972,000 |
980,000 |
53,200 |
1,340,000 |
1,350,000 |
78,000 |
660,000 |
666,000 |
33,700 |
980,000 |
988,000 |
53,700 |
1,350,000 |
1,360,000 |
78,700 |
666,000 |
672,000 |
34,100 |
988,000 |
996,000 |
54,200 |
1,360,000 |
1,370,000 |
79,500 |
672,000 |
678,000 |
34,500 |
996,000 |
1,004,000 |
54,700 |
1,370,000 |
1,380,000 |
80,200 |
678,000 |
684,000 |
34,800 |
1,004,000 |
1,012,000 |
55,200 |
1,380,000 |
1,390,000 |
81,000 |
684,000 |
690,000 |
35,200 |
1,012,000 |
1,020,000 |
55,700 |
1,390,000 |
1,400,000 |
81,700 |
690,000 |
696,000 |
35,600 |
1,020,000 |
1,028,000 |
56,200 |
1,400,000 |
1,410,000 |
82,500 |
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 |
1,410,000 |
1,420,000 |
83,200 |
1,860,000 |
1,870,000 |
117,400 |
2,310,000 |
2,320,000 |
156,100 |
1,420,000 |
1,430,000 |
84,000 |
1,870,000 |
1,880,000 |
118,200 |
2,320,000 |
2,330,000 |
157,000 |
1,430,000 |
1,440,000 |
84,700 |
1,880,000 |
1,890,000 |
119,100 |
2,330,000 |
2,340,000 |
157,800 |
1,440,000 |
1,450,000 |
85,500 |
1,890,000 |
1,900,000 |
119,900 |
2,340,000 |
2,350,000 |
158,700 |
1,450,000 |
1,460,000 |
86,200 |
1,900,000 |
1,910,000 |
120,700 |
2,350,000 |
2,360,000 |
159,600 |
1,460,000 |
1,470,000 |
87,000 |
1,910,000 |
1,920,000 |
121,500 |
2,360,000 |
2,370,000 |
160,500 |
1,470,000 |
1,480,000 |
87,700 |
1,920,000 |
1,930,000 |
122,400 |
2,370,000 |
2,380,000 |
161,300 |
1,480,000 |
1,490,000 |
88,500 |
1,930,000 |
1,940,000 |
123,200 |
2,380,000 |
2,390,000 |
162,200 |
1,490,000 |
1,500,000 |
89,200 |
1,940,000 |
1,950,000 |
124,000 |
2,390,000 |
2,400,000 |
163,100 |
1,500,000 |
1,510,000 |
90,000 |
1,950,000 |
1,960,000 |
124,800 |
2,400,000 |
2,410,000 |
164,000 |
1,510,000 |
1,520,000 |
90,700 |
1,960,000 |
1,970,000 |
125,700 |
2,410,000 |
2,420,000 |
164,900 |
1,520,000 |
1,530,000 |
91,500 |
1,970,000 |
1,980,000 |
126,500 |
2,420,000 |
2,430,000 |
165,900 |
1,530,000 |
1,540,000 |
92,200 |
1,980,000 |
1,990,000 |
127,300 |
2,430,000 |
2,440,000 |
166,800 |
1,540,000 |
1,550,000 |
93,000 |
1,990,000 |
2,000,000 |
128,100 |
2,440,000 |
2,450,000 |
167,800 |
1,550,000 |
1,560,000 |
93,700 |
2,000,000 |
2,010,000 |
129,000 |
2,450,000 |
2,460,000 |
168,700 |
1,560,000 |
1,570,000 |
94,500 |
2,010,000 |
2,020,000 |
129,800 |
2,460,000 |
2,470,000 |
169,700 |
1,570,000 |
1,580,000 |
95,200 |
2,020,000 |
2,030,000 |
130,700 |
2,470,000 |
2,480,000 |
170,600 |
1,580,000 |
1,590,000 |
96,000 |
2,030,000 |
2,040,000 |
131,600 |
2,480,000 |
2,490,000 |
171,600 |
1,590,000 |
1,600,000 |
96,700 |
2,040,000 |
2,050,000 |
132,500 |
2,490,000 |
2,500,000 |
172,500 |
1,600,000 |
1,610,000 |
97,500 |
2,050,000 |
2,060,000 |
133,300 |
2,500,000 |
2,510,000 |
173,500 |
1,610,000 |
1,620,000 |
98,200 |
2,060,000 |
2,070,000 |
134,200 |
2,510,000 |
2,520,000 |
174,400 |
1,620,000 |
1,630,000 |
99,000 |
2,070,000 |
2,080,000 |
135,100 |
2,520,000 |
2,530,000 |
175,400 |
1,630,000 |
1,640,000 |
99,700 |
2,080,000 |
2,090,000 |
136,000 |
2,530,000 |
2,540,000 |
176,300 |
1,640,000 |
1,650,000 |
100,500 |
2,090,000 |
2,100,000 |
136,800 |
2,540,000 |
2,550,000 |
177,300 |
1,650,000 |
1,660,000 |
101,200 |
2,100,000 |
2,110,000 |
137,700 |
2,550,000 |
2,560,000 |
178,200 |
1,660,000 |
1,670,000 |
102,000 |
2,110,000 |
2,120,000 |
138,600 |
2,560,000 |
2,570,000 |
179,200 |
1,670,000 |
1,680,000 |
102,700 |
2,120,000 |
2,130,000 |
139,500 |
2,570,000 |
2,580,000 |
180,100 |
1,680,000 |
1,690,000 |
103,500 |
2,130,000 |
2,140,000 |
140,300 |
2,580,000 |
2,590,000 |
181,100 |
1,690,000 |
1,700,000 |
104,200 |
2,140,000 |
2,150,000 |
141,200 |
2,590,000 |
2,600,000 |
182,000 |
1,700,000 |
1,710,000 |
105,000 |
2,150,000 |
2,160,000 |
142,100 |
2,600,000 |
2,610,000 |
183,000 |
1,710,000 |
1,720,000 |
105,700 |
2,160,000 |
2,170,000 |
143,000 |
2,610,000 |
2,620,000 |
183,900 |
1,720,000 |
1,730,000 |
106,500 |
2,170,000 |
2,180,000 |
143,800 |
2,620,000 |
2,630,000 |
184,900 |
1,730,000 |
1,740,000 |
107,200 |
2,180,000 |
2,190,000 |
144,700 |
2,630,000 |
2,640,000 |
185,800 |
1,740,000 |
1,750,000 |
108,000 |
2,190,000 |
2,200,000 |
145,600 |
2,640,000 |
2,650,000 |
186,800 |
1,750,000 |
1,760,000 |
108,700 |
2,200,000 |
2,210,000 |
146,500 |
2,650,000 |
2,660,000 |
187,700 |
1,760,000 |
1,770,000 |
109,500 |
2,210,000 |
2,220,000 |
147,300 |
2,660,000 |
2,670,000 |
188,700 |
1,770,000 |
1,780,000 |
110,200 |
2,220,000 |
2,230,000 |
148,200 |
2,670,000 |
2,680,000 |
189,600 |
1,780,000 |
1,790,000 |
111,000 |
2,230,000 |
2,240,000 |
149,100 |
2,680,000 |
2,690,000 |
190,600 |
1,790,000 |
1,800,000 |
111,700 |
2,240,000 |
2,250,000 |
150,000 |
2,690,000 |
2,700,000 |
191,500 |
1,800,000 |
1,810,000 |
112,500 |
2,250,000 |
2,260,000 |
150,800 |
2,700,000 |
2,710,000 |
192,500 |
1,810,000 |
1,820,000 |
113,300 |
2,260,000 |
2,270,000 |
151,700 |
2,710,000 |
2,720,000 |
193,400 |
1,820,000 |
1,830,000 |
114,100 |
2,270,000 |
2,280,000 |
152,600 |
2,720,000 |
2,730,000 |
194,400 |
1,830,000 |
1,840,000 |
114,900 |
2,280,000 |
2,290,000 |
153,500 |
2,730,000 |
2,740,000 |
195,300 |
1,840,000 |
1,850,000 |
115,800 |
2,290,000 |
2,300,000 |
154,300 |
2,740,000 |
2,750,000 |
196,300 |
1,850,000 |
1,860,000 |
116,600 |
2,300,000 |
2,310,000 |
155,200 |
2,750,000 |
2,760,000 |
197,200 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
2,760,000 |
2,770,000 |
198,200 |
3,210,000 |
3,220,000 |
244,300 |
3,660,000 |
3,670,000 |
294,200 |
2,770,000 |
2,780,000 |
199,100 |
3,220,000 |
3,230,000 |
245,400 |
3,670,000 |
3,680,000 |
295,300 |
2,780,000 |
2,790,000 |
200,100 |
3,230,000 |
3,240,000 |
246,500 |
3,680,000 |
3,690,000 |
296,400 |
2,790,000 |
2,800,000 |
201,000 |
3,240,000 |
3,250,000 |
247,600 |
3,690,000 |
3,700,000 |
297,500 |
2,800,000 |
2,810,000 |
202,000 |
3,250,000 |
3,260,000 |
248,700 |
3,700,000 |
3,710,000 |
298,700 |
2,810,000 |
2,820,000 |
202,900 |
3,260,000 |
3,270,000 |
249,800 |
3,710,000 |
3,720,000 |
299,800 |
2,820,000 |
2,830,000 |
208,900 |
3,270,000 |
3,280,000 |
250,900 |
3,720,000 |
3,730,000 |
300,900 |
2,830,000 |
2,840,000 |
204,800 |
3,280,000 |
3,290,000 |
252,000 |
3,730,000 |
3,740,000 |
302,000 |
2,840,000 |
2,850,000 |
205,800 |
3,290,000 |
3,300,000 |
253,100 |
3,740,000 |
3,750,000 |
303,100 |
2,850,000 |
2,860,000 |
206,700 |
3,300,000 |
3,310,000 |
254,300 |
3,750,000 |
3,760,000 |
304,200 |
2,860,000 |
2,870,000 |
207,700 |
3,310,000 |
3,320,000 |
255,400 |
3,760,000 |
3,770,000 |
305,300 |
2,870,000 |
2,880,000 |
208,600 |
3,320,000 |
3,330,000 |
256,500 |
3,770,000 |
3,780,000 |
306,400 |
2,880,000 |
2,890,000 |
209,600 |
3,330,000 |
3,340,000 |
257,600 |
3,780,000 |
3,790,000 |
307,500 |
2,890,000 |
2,900,000 |
210,500 |
3,340,000 |
3,350,000 |
258,700 |
3,790,000 |
3,800,000 |
308,600 |
2,900,000 |
2,910,000 |
211,500 |
3,350,000 |
3,360,000 |
259,800 |
3,800,000 |
3,810,000 |
309,800 |
2,910,000 |
2,920,000 |
212,400 |
3,360,000 |
3,370,000 |
260,900 |
3,810,000 |
3,820,000 |
310,900 |
2,920,000 |
2,930,000 |
213,400 |
3,370,000 |
3,380,000 |
262,000 |
3,820,000 |
3,830,000 |
312,000 |
2,930,000 |
2,940,000 |
214,300 |
3,380,000 |
3,390,000 |
263,100 |
3,830,000 |
3,840,000 |
313,100 |
2,940,000 |
2,950,000 |
215,300 |
3,390,000 |
3,400,000 |
264,200 |
3,840,000 |
3,850,000 |
314,200 |
2,950,000 |
2,960,000 |
216,200 |
3,400,000 |
3,410,000 |
265,400 |
3,850,000 |
3,860,000 |
315,300 |
2,960,000 |
2,970,000 |
217,200 |
3,410,000 |
3,420,000 |
266,500 |
3,860,000 |
3,870,000 |
316,400 |
2,970,000 |
2,980,000 |
218,100 |
3,420,000 |
3,430,000 |
267,600 |
3,870,000 |
3,880,000 |
317,500 |
2,980,000 |
2,990,000 |
219,100 |
3,430,000 |
3,440,000 |
268,700 |
3,880,000 |
3,890,000 |
318,600 |
2,990,000 |
3,000,000 |
220,000 |
3,440,000 |
3,450,000 |
269,800 |
3,890,000 |
3,900,000 |
319,700 |
3,000,000 |
3,010,000 |
221,000 |
3,450,000 |
3,460,000 |
270,900 |
3,900,000 |
3,910,000 |
320,900 |
3,010,000 |
3,020,000 |
222,100 |
3,460,000 |
3,470,000 |
272,000 |
3,910,000 |
3,920,000 |
322,000 |
3,020,000 |
3,030,000 |
223,200 |
3,470,000 |
3,480,000 |
273,100 |
3,920,000 |
3,930,000 |
323,100 |
3,030,000 |
3,040,000 |
224,300 |
3,480,000 |
3,490,000 |
274,200 |
3,930,000 |
3,940,000 |
324,200 |
3,040,000 |
3,050,000 |
225,400 |
3,490,000 |
3,500,000 |
275,300 |
3,940,000 |
3,950,000 |
325,300 |
3,050,000 |
3,060,000 |
226,500 |
3,500,000 |
3,510,000 |
276,500 |
3,950,000 |
3,960,000 |
326,400 |
3,060,000 |
3,070,000 |
227,600 |
3,510,000 |
3,520,000 |
277,600 |
3,960,000 |
3,970,000 |
327,500 |
3,070,000 |
3,080,000 |
228,700 |
3,520,000 |
3,530,000 |
278,700 |
3,970,000 |
3,980,000 |
328,600 |
3,080,000 |
3,090,000 |
229,800 |
3,530,000 |
3,540,000 |
279,800 |
3,980,000 |
3,990,000 |
329,700 |
3,090,000 |
3,100,000 |
230,900 |
3,540,000 |
3,550,000 |
280,900 |
3,990,000 |
4,000,000 |
330,800 |
3,100,000 |
3,110,000 |
232,100 |
3,550,000 |
3,560,000 |
282,000 |
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12.75%を乗じて算出した金額から178,000円を控除した金額 |
3,110,000 |
3,120,000 |
233,200 |
3,560,000 |
3,570,000 |
283,100 |
|||
3,120,000 |
3,130,000 |
234,300 |
3,570,000 |
3,580,000 |
284,200 |
|||
3,130,000 |
3,140,000 |
235,400 |
3,580,000 |
3,590,000 |
285,300 |
|||
3,140,000 |
3,150,000 |
236,500 |
3,590,000 |
3,600,000 |
286,400 |
|||
3,150,000 |
3,160,000 |
237,600 |
3,600,000 |
3,610,000 |
287,600 |
|||
3,160,000 |
3,170,000 |
238,700 |
3,610,000 |
3,620,000 |
288,700 |
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14.35%を乗じて算出した金額から258,000円を控除した金額 |
3,170,000 |
3,180,000 |
239,800 |
3,620,000 |
3,630,000 |
289,800 |
|||
3,180,000 |
3,190,000 |
240,900 |
3,630,000 |
3,640,000 |
290,900 |
|||
3,190,000 |
3,200,000 |
242,000 |
3,640,000 |
3,650,000 |
292,000 |
|||
3,200,000 |
3,210,000 |
243,200 |
3,650,000 |
3,660,000 |
293,100 |
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 |
|||
6,000,000 |
7,000,000 |
退職所得控除額控除後の退職手当等の金額に16%を乗じて算出した金額から357,000円を控除した金額 |
14,000,000 |
16,000,000 |
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1,072,000円を控除した金額 |
80,000,000 |
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4,692,000円を控除した金額 |
7,000,000 |
8,000,000 |
退職所得控除額控除後の退職手当等の金額に17.5%を乗じて算出した金額から462,000円を控除した金額 |
16,000,000 |
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1,312,000円を控除した金額 |
90,000,000 |
120,000,000 |
退職所得控除額控除後の退職手当等の金額に33.1%を乗じて算出した金額から5,232,000円を控除した金額 |
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19.5%を乗じて算出した金額から622,000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1,812,000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%を乗じて算出した金額から7,512,000円を控除した金額 |
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21.5%を乗じて算出した金額から822,000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2,812,000円を控除した金額 |
130,000,000 |
160,000,000 |
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8,292,000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%を乗じて算出した金額から1,002,000円を控除した金額 |
60,000,000 |
80,000,000 |
退職所得控除額控除後の退職手当等の金額に30.6%を乗じて算出した金額から3,172,000円を控除した金額 |
160,000,000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11,332,000円を控除した金額 |