四十万円以下の金額 |
百分の十 |
四十万円をこえ八十万円以下の金額 |
百分の十二 |
八十万円をこえ百二十万円以下の金額 |
百分の十四 |
百二十万円をこえ百六十万円以下の金額 |
百分の十六 |
百六十万円をこえ二百万円以下の金額 |
百分の十八 |
二百万円をこえ二百六十万円以下の金額 |
百分の二十一 |
二百六十万円をこえ三百二十万円以下の金額 |
百分の二十四 |
三百二十万円をこえ三百八十万円以下の金額 |
百分の二十七 |
三百八十万円をこえ四百四十万円以下の金額 |
百分の三十 |
四百四十万円をこえ五百万円以下の金額 |
百分の三十四 |
五百万円をこえ六百万円以下の金額 |
百分の三十八 |
六百万円をこえ七百万円以下の金額 |
百分の四十二 |
七百万円をこえ九百万円以下の金額 |
百分の四十六 |
九百万円をこえ千二百万円以下の金額 |
百分の五十 |
千二百万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 |
15,000 |
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,lOO |
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 |
41,600 |
10 |
614,000 |
618,000 |
65,600 |
10 |
261,000 |
264,000 |
26,100 |
10 |
418,000 |
422,000 |
42,100 |
10 |
618,000 |
622,000 |
66,100 |
10 |
264,000 |
267,000 |
26,400 |
10 |
422,000 |
426,000 |
42,600 |
10 |
622,000 |
626,000 |
66,600 |
10 |
267,000 |
270,000 |
26,700 |
10 |
426,000 |
430,000 |
43,100 |
10 |
626,000 |
630,000 |
67,100 |
10 |
270,000 |
273,000 |
27,000 |
10 |
430,000 |
434,000 |
43,600 |
10 |
630,000 |
634,000 |
67,600 |
10 |
273,000 |
276,000 |
27,300 |
10 |
434,000 |
438,000 |
44,000 |
10 |
634,000 |
638,000 |
68,000 |
10 |
276,000 |
279,000 |
27,600 |
10 |
438,000 |
442,000 |
44,500 |
10 |
638,000 |
642,000 |
68,500 |
10 |
279,000 |
282,000 |
27,900 |
10 |
442,000 |
446,000 |
45,000 |
10 |
642,000 |
646,000 |
69,000 |
10 |
282,000 |
285,000 |
28,200 |
10 |
446,000 |
450,000 |
45,500 |
10 |
646,000 |
650,000 |
69,500 |
10 |
285,000 |
288,000 |
28,500 |
10 |
450,000 |
454,000 |
46,000 |
10 |
650,000 |
655,000 |
70,000 |
10 |
288,000 |
291,000 |
28,800 |
10 |
454,000 |
458,000 |
46,400 |
10 |
655,000 |
660,000 |
70,600 |
10 |
291,000 |
294,000 |
29,100 |
10 |
458,000 |
462,000 |
46,900 |
10 |
660,000 |
665,000 |
71,200 |
10 |
294,000 |
297,000 |
29,400 |
10 |
462,000 |
466,000 |
47,400 |
10 |
665,000 |
670,000 |
71,800 |
10 |
297,000 |
300,000 |
29,700 |
10 |
466,000 |
470,000 |
47,900 |
10 |
670,000 |
675,000 |
72,400 |
10 |
300,000 |
303,000 |
30,000 |
10 |
470,000 |
474,000 |
48,400 |
10 |
675,000 |
680,000 |
73,000 |
10 |
303,000 |
306,000 |
30,300 |
10 |
474,000 |
478,000 |
48,800 |
10 |
680,000 |
685,000 |
73,600 |
10 |
306,000 |
309,000 |
30,600 |
10 |
478,000 |
482,000 |
49,300 |
10 |
685,000 |
690,000 |
74,200 |
10 |
309,000 |
312,000 |
30,900 |
10 |
482,000 |
486,000 |
49,800 |
10 |
690,000 |
695,000 |
74,800 |
10 |
312,000 |
315,000 |
31,200 |
10 |
486,000 |
490,000 |
50,300 |
10 |
695,000 |
700,000 |
75,400 |
10 |
315,000 |
318,00O |
31,500 |
10 |
490,000 |
494,000 |
50,800 |
10 |
700,000 |
705,000 |
76,000 |
10 |
318,000 |
321,000 |
31,800 |
10 |
494,000 |
498,000 |
51,200 |
10 |
705,000 |
710,000 |
76,600 |
10 |
321,000 |
324,000 |
32,100 |
10 |
498,000 |
502,000 |
51,700 |
10 |
710,000 |
715,000 |
77,200 |
10 |
324,000 |
327,000 |
32,400 |
10 |
502,000 |
506,000 |
52,200 |
10 |
715,000 |
720,000 |
77,800 |
10 |
327,000 |
330,000 |
32,700 |
10 |
506,000 |
510,000 |
52,700 |
10 |
720,000 |
725,000 |
78,400 |
10 |
330,000 |
333,000 |
33,000 |
10 |
510,000 |
514,000 |
53,200 |
10 |
725,000 |
730,000 |
79,000 |
10 |
333,000 |
336,000 |
33,300 |
10 |
514,000 |
518,000 |
53,600 |
10 |
730,000 |
735,000 |
79,600 |
10 |
336,000 |
339,000 |
33,600 |
10 |
518,000 |
522,000 |
54,100 |
10 |
735,000 |
740,000 |
80,200 |
10 |
339,000 |
342,000 |
33,900 |
10 |
522,000 |
526,000 |
54,600 |
10 |
740,000 |
745,000 |
80,800 |
10 |
342,000 |
345,000 |
34,200 |
10 |
526,000 |
530,000 |
55,100 |
10 |
745,000 |
750,000 |
81,400 |
10 |
345,000 |
348,000 |
34,500 |
10 |
530,000 |
534,000 |
55,600 |
10 |
750,000 |
755,000 |
82,000 |
10 |
348,000 |
351,000 |
34,800 |
10 |
534,000 |
538,000 |
56,000 |
10 |
755,000 |
760,000 |
82,600 |
10 |
351,000 |
354,000 |
35,100 |
10 |
538,000 |
542,000 |
56,500 |
10 |
760,000 |
765,000 |
83,200 |
10 |
354,000 |
357,000 |
35,400 |
10 |
542,000 |
546,000 |
57,000 |
10 |
765,000 |
770,000 |
83,800 |
10 |
357,000 |
360,000 |
35,700 |
10 |
546,000 |
550,000 |
57,500 |
10 |
770,000 |
775,000 |
84,400 |
10 |
360,000 |
363,000 |
36,000 |
10 |
550,000 |
554,000 |
58,000 |
10 |
775,000 |
780,000 |
85,000 |
10 |
363,000 |
366,000 |
36,300 |
10 |
554,000 |
558,000 |
58,400 |
10 |
780,000 |
785,000 |
85,600 |
10 |
366,000 |
369,000 |
36,600 |
10 |
558,000 |
562,000 |
58,900 |
10 |
785,000 |
790,000 |
86,200 |
10 |
369,000 |
372,000 |
36,900 |
10 |
562,000 |
566,000 |
59,400 |
10 |
790,000 |
795,000 |
86,800 |
10 |
372,000 |
375,000 |
37,200 |
10 |
566,000 |
570,000 |
59,900 |
10 |
795,000 |
800,000 |
87,400 |
10 |
375,000 |
378,000 |
37,500 |
10 |
570,000 |
574,000 |
60,400 |
10 |
800,000 |
805,000 |
88,000 |
11 |
378,000 |
381,000 |
37,800 |
10 |
574,000 |
578,000 |
60,800 |
10 |
805,000 |
810,000 |
88,700 |
11 |
381,000 |
384,000 |
38,100 |
10 |
578,000 |
582,000 |
61,300 |
10 |
810,000 |
815,000 |
89,400 |
11 |
384,000 |
387,000 |
38,400 |
10 |
582,000 |
586,000 |
61,800 |
10 |
815,000 |
820,000 |
90,100 |
11 |
387,000 |
390,000 |
38,700 |
10 |
586,000 |
590,000 |
62,300 |
10 |
820,000 |
825,000 |
90,800 |
11 |
390,000 |
394,000 |
39,000 |
10 |
590,000 |
594,000 |
62,800 |
10 |
825,000 |
830,000 |
91,500 |
11 |
394,000 |
398,000 |
39,400 |
10 |
594,000 |
598,000 |
63,200 |
10 |
830,000 |
835,000 |
92,200 |
11 |
398,000 |
402,000 |
39,800 |
10 |
598,000 |
602,000 |
63,700 |
10 |
835,000 |
840,000 |
92,900 |
11 |
402,000 |
406,000 |
40,200 |
10 |
602,000 |
606,000 |
64,200 |
10 |
840,000 |
845,000 |
93,600 |
11 |
406,000 |
410,000 |
40,700 |
10 |
606,000 |
610,000 |
64,700 |
10 |
845,000 |
850,000 |
94,300 |
11 |
410,000 |
414,000 |
41,200 |
10 |
610,000 |
614,000 |
65,200 |
10 |
850,000 |
855,000 |
95,000 |
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 |
95,700 |
11 |
1,105,000 |
1,110,000 |
130,700 |
11 |
1,355,000 |
1,360,000 |
168,800 |
12 |
860,000 |
865,000 |
96,400 |
11 |
1,110,000 |
1,115,000 |
131,400 |
11 |
1,360,000 |
1,365,000 |
169,600 |
12 |
865,000 |
870,000 |
97,100 |
11 |
1,115,000 |
1,120,000 |
132,100 |
11 |
1,365,000 |
1,370,000 |
170,400 |
12 |
870,000 |
875,000 |
97,800 |
11 |
1,120,000 |
1,125,000 |
132,800 |
11 |
1,370,000 |
1,375,000 |
171,200 |
12 |
875,000 |
880,000 |
98,500 |
11 |
1,125,000 |
1,130,000 |
133,500 |
11 |
1,375,000 |
1,380,000 |
172,000 |
12 |
880,000 |
885,000 |
99,200 |
11 |
1,130,000 |
1,135,000 |
134,200 |
11 |
1,380,000 |
1,385,000 |
172,800 |
12 |
885,000 |
890,000 |
99,900 |
11 |
1,135,000 |
1,140,000 |
134,900 |
11 |
1,385,000 |
1,390,000 |
173,600 |
12 |
890,000 |
895,000 |
100,600 |
11 |
1,140,000 |
1,145,000 |
135,600 |
11 |
1,390,000 |
1,395,000 |
174,400 |
12 |
895,000 |
900,000 |
101,300 |
11 |
1,145,000 |
1,150,000 |
136,300 |
11 |
1,395,000 |
1,400,000 |
175,200 |
12 |
900,000 |
905,000 |
102,000 |
11 |
1,150,000 |
1,155,000 |
137,000 |
11 |
1,400,000 |
1,405,000 |
176,000 |
12 |
905,000 |
910,000 |
102,700 |
11 |
1,155,000 |
1,160,000 |
137,700 |
11 |
1,405,000 |
1,410,000 |
176,800 |
12 |
910,000 |
915,000 |
103,400 |
11 |
1,160,000 |
1,165,000 |
138,400 |
11 |
1,410,000 |
1,415,000 |
177,600 |
12 |
915,000 |
920,000 |
104,100 |
11 |
1,165,000 |
1,170,000 |
139,100 |
11 |
1,415,000 |
1,420,000 |
178,400 |
12 |
920,000 |
925,000 |
104,800 |
11 |
1,170,000 |
1,175,000 |
139,800 |
11 |
1,420,000 |
1,425,000 |
179,200 |
12 |
925,000 |
930,000 |
105,500 |
11 |
1,175,000 |
1,180,000 |
140,500 |
11 |
1,425,000 |
1,430,000 |
180,000 |
12 |
930,000 |
935,000 |
106,200 |
11 |
1,180,000 |
1,185,000 |
141,200 |
11 |
1,430,000 |
1,435,000 |
180,800 |
12 |
935,000 |
940,000 |
106,900 |
11 |
1,185,000 |
1,190,000 |
141,900 |
11 |
1,435,000 |
1,440,000 |
181,600 |
12 |
940,000 |
945,000 |
107,600 |
11 |
1,190,000 |
1,195,000 |
142,600 |
11 |
1,440,000 |
1,445,000 |
182,400 |
12 |
945,000 |
950,000 |
108,300 |
11 |
1,195,000 |
1,200,000 |
143,300 |
11 |
1,445,000 |
1,450,000 |
183,200 |
12 |
950,000 |
955,000 |
109,000 |
11 |
1,200,000 |
1,205,000 |
144,000 |
12 |
1,450,000 |
1,455,000 |
184,000 |
12 |
955,000 |
960,000 |
109,700 |
11 |
1,205,000 |
1,210,000 |
144,800 |
12 |
1,455,000 |
1,460,000 |
184,800 |
12 |
960,000 |
965,000 |
110,400 |
11 |
1,210,000 |
1,215,000 |
145,600 |
12 |
1,460,000 |
1,465,000 |
185,600 |
12 |
965,000 |
970,000 |
111,100 |
11 |
1,215,000 |
1,220,000 |
146,400 |
12 |
1,465,000 |
1,470,000 |
186,400 |
12 |
970,000 |
975,000 |
111,800 |
11 |
1,220,000 |
1,225,000 |
147,200 |
12 |
1,470,000 |
1,475,000 |
187,200 |
12 |
975,000 |
980,000 |
112,500 |
11 |
1,225,000 |
1,230,000 |
148,000 |
12 |
1,475,000 |
1,480,000 |
188,000 |
12 |
980,000 |
985,000 |
113,200 |
11 |
1,230,000 |
1,235,000 |
148,800 |
12 |
1,480,000 |
1,485,000 |
188,800 |
12 |
985,000 |
990,000 |
113,900 |
11 |
1,235,000 |
1,240,000 |
149,600 |
12 |
1,485,000 |
1,490,000 |
189,600 |
12 |
990,000 |
995,000 |
114,600 |
11 |
1,240,000 |
1,245,000 |
150,400 |
12 |
1,490,000 |
1,495,000 |
190,400 |
12 |
995,000 |
1,000,000 |
115,300 |
11 |
1,245,000 |
1,250,000 |
151,200 |
12 |
1,495,000 |
1,500,000 |
191,200 |
12 |
1,000,000 |
1,005,000 |
116,000 |
11 |
1,250,000 |
1,255,000 |
152,000 |
12 |
1,500,000 |
1,505,000 |
192,000 |
12 |
1,005,000 |
1,010,000 |
116,700 |
11 |
1,255,000 |
1,260,000 |
152,800 |
12 |
1,505,000 |
1,510,000 |
192,800 |
12 |
1,010,000 |
1,015,000 |
117,400 |
11 |
1,260,000 |
1,265,000 |
153,600 |
12 |
1,510,000 |
1,515,000 |
193,600 |
12 |
1,015,000 |
1,020,000 |
118,100 |
11 |
1,265,000 |
1,270,000 |
154,400 |
12 |
1,515,000 |
1,520,000 |
194,400 |
12 |
1,020,000 |
1,025,000 |
118,800 |
11 |
1,270,000 |
1,275,000 |
155,200 |
12 |
1,520,000 |
1,525,000 |
195,200 |
12 |
1,025,000 |
1,030,000 |
119,500 |
11 |
1,275,000 |
1,280,000 |
156,000 |
12 |
1,525,000 |
1,530,000 |
196,000 |
12 |
1,030,000 |
1,035,000 |
120,200 |
11 |
1,280,000 |
1,285,000 |
156,800 |
12 |
1,530,000 |
1,535,000 |
196,800 |
12 |
1,035,000 |
1,040,000 |
120,900 |
11 |
1,285,000 |
1,290,000 |
157,600 |
12 |
1,535,000 |
1,540,000 |
197,600 |
12 |
1,040,000 |
1,045,000 |
121,600 |
11 |
1,290,000 |
1,295,000 |
158,400 |
12 |
1,540,000 |
1,545,000 |
198,400 |
12 |
1,045,000 |
1,050,000 |
122,300 |
11 |
1,295,000 |
1,300,000 |
159,200 |
12 |
1,545,000 |
1,550,000 |
199,200 |
12 |
1,050,000 |
1,055,000 |
123,000 |
11 |
1,300,000 |
1,305,000 |
160,000 |
12 |
1,550,000 |
1,555,000 |
200,000 |
12 |
1,055,000 |
1,060,000 |
123,700 |
11 |
1,305,000 |
1,310,000 |
160,800 |
12 |
1,555,000 |
1,560,000 |
200,800 |
12 |
1,060,000 |
1,065,000 |
124,400 |
11 |
1,310,000 |
1,315,000 |
161,600 |
12 |
1,560,000 |
1,565,000 |
201,600 |
12 |
1,065,000 |
1,070,000 |
125,100 |
11 |
1,315,000 |
1,320,000 |
162,400 |
12 |
1,565,000 |
1,570,000 |
202,400 |
12 |
1,070,000 |
1,075,000 |
125,800 |
11 |
1,320,000 |
1,325,000 |
163,200 |
12 |
1,570,000 |
1,575,000 |
203,200 |
12 |
1,075,000 |
1,080,000 |
126,500 |
11 |
1,325,000 |
1,330,000 |
164,000 |
12 |
1,575,000 |
1,580,000 |
204,000 |
12 |
1,080,000 |
1,085,000 |
127,200 |
11 |
1,330,000 |
1,335,000 |
164,800 |
12 |
1,580,000 |
1,585,000 |
204,800 |
12 |
1,085,000 |
1,090,000 |
127,900 |
11 |
1,335,000 |
1,340,000 |
165,600 |
12 |
1,585,000 |
1,590,000 |
205,600 |
12 |
1,090,000 |
1,095,000 |
128,600 |
11 |
1,340,000 |
1,345,000 |
166,400 |
12 |
1,590,000 |
1,595,000 |
206,400 |
12 |
1,095,000 |
1,100,000 |
129,300 |
11 |
1,345,000 |
1,350,000 |
167,200 |
12 |
1,595,000 |
1,600,000 |
207,200 |
12 |
1,100,000 |
1,105,000 |
130,000 |
11 |
1,350,000 |
1,355,000 |
168,000 |
12 |
1,600,000 |
1,605,000 |
208,000 |
13 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
1,605,000 |
1,610,000 |
208,900 |
13 |
1,755,000 |
1,760,000 |
235,900 |
13 |
1,905,000 |
1,910,000 |
262,900 |
13 |
1,610,000 |
1,615,000 |
209,800 |
13 |
1,760,000 |
1,765,000 |
236,800 |
13 |
1,910,000 |
1,915,000 |
263,800 |
13 |
1,615,000 |
1,620,000 |
210,700 |
13 |
1,765,000 |
1,770,000 |
237,700 |
13 |
1,915,000 |
1,920,000 |
264,700 |
13 |
1,620,000 |
1,625,000 |
211,600 |
13 |
1,770,000 |
1,775,000 |
238,600 |
13 |
1,920,000 |
1,925,000 |
265,600 |
13 |
1,625,000 |
1,630,000 |
212,500 |
13 |
1,775,000 |
1,780,000 |
239,500 |
13 |
1,925,000 |
1,930,000 |
266,500 |
13 |
1,630,000 |
1,635,000 |
213,400 |
13 |
1,780,000 |
1,785,000 |
240,400 |
13 |
1,930,000 |
1,935,000 |
267,400 |
13 |
1,635,000 |
1,640,000 |
214,300 |
13 |
1,785,000 |
1,790,000 |
241,300 |
13 |
1,935,000 |
1,940,000 |
268,300 |
13 |
1,640,000 |
1,645,000 |
215,200 |
13 |
1,790,000 |
1,795,000 |
242,200 |
13 |
1,940,000 |
1,945,000 |
269,200 |
13 |
1,645,000 |
1,650,000 |
216,100 |
13 |
1,795,000 |
1,800,000 |
243,100 |
13 |
1,945,000 |
1,950,000 |
270,100 |
13 |
1,650,000 |
1,655,000 |
217,000 |
13 |
1,800,000 |
1,805,000 |
244,000 |
13 |
1,950,000 |
1,955,000 |
271,000 |
13 |
1,655,000 |
1,660,000 |
217,900 |
13 |
1,805,000 |
1,810,000 |
244,900 |
13 |
1,955,000 |
1,960,000 |
271,900 |
13 |
1,660,000 |
1,665,000 |
218,800 |
13 |
1,810,000 |
1,815,000 |
245,800 |
13 |
1,960,000 |
1,965,000 |
272,800 |
13 |
1,665,000 |
1,670,000 |
219,700 |
13 |
1,815,000 |
1,820,000 |
246,700 |
13 |
1,965,000 |
1,970,000 |
273,700 |
13 |
1,670,000 |
1,675,000 |
220,600 |
13 |
1,820,000 |
1,825,000 |
247,600 |
13 |
1,970,000 |
1,975,000 |
274,600 |
13 |
1,675,000 |
1,680,000 |
221,500 |
13 |
1,825,000 |
1,830,000 |
248,500 |
13 |
1,975,000 |
1,980,000 |
275,500 |
13 |
1,680,000 |
1,685,000 |
222,400 |
13 |
1,830,000 |
1,835,000 |
249,400 |
13 |
1,980,000 |
1,985,000 |
276,400 |
13 |
1,685,000 |
1,690,000 |
223,300 |
13 |
1,835,000 |
1,840,000 |
250,300 |
13 |
1,985,000 |
1,990,000 |
277,300 |
13 |
1,690,000 |
1,695,000 |
224,200 |
13 |
1,840,000 |
1,845,000 |
251,200 |
13 |
1,990,000 |
1,995,000 |
278,200 |
13 |
1,695,000 |
1,700,000 |
225,100 |
13 |
1,845,000 |
1,850,000 |
252,100 |
13 |
1,995,000 |
2,000,000 |
279,100 |
13 |
1,700,000 |
1,705,000 |
226,000 |
13 |
1,850,000 |
1,855,000 |
253,000 |
13 |
2,000,000円 |
280,000 |
14 |
|
1,705,000 |
1,710,000 |
226,900 |
13 |
1,855,000 |
1,860,000 |
253,900 |
13 |
||||
1,710,000 |
1,715,000 |
227,800 |
13 |
1,860,000 |
1,865,000 |
254,800 |
13 |
||||
1,715,000 |
1,720,000 |
228,700 |
13 |
1,865,000 |
1,870,000 |
255,700 |
13 |
||||
1,720,000 |
1,725,000 |
229,600 |
13 |
1,870,000 |
1,875,000 |
256,600 |
13 |
||||
1,725,000 |
1,730,000 |
230,500 |
13 |
1,875,000 |
1,880,000 |
257,500 |
13 |
||||
1,730,000 |
1,735,000 |
231,400 |
13 |
1,880,000 |
1,885,000 |
258,400 |
13 |
||||
1,735,000 |
1,740,000 |
232,300 |
13 |
1,885,000 |
1,890,000 |
259,300 |
13 |
||||
1,740,000 |
1,745,000 |
233,200 |
13 |
1,890,000 |
1,895,000 |
260,200 |
13 |
||||
1,745,000 |
1,750,000 |
234,100 |
13 |
1,895,000 |
1,900,000 |
261,100 |
13 |
||||
1,750,000 |
1,755,000 |
235,000 |
13 |
1,900,000 |
1,905,000 |
262,000 |
13 |
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 |
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 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
258,000 |
261,000 |
25,800 |
414,000 |
418,000 |
41,400 |
614,000 |
618,000 |
61,400 |
261,000 |
264,000 |
26,100 |
418,000 |
422,000 |
41,800 |
618,000 |
622,000 |
61,800 |
264,000 |
267,000 |
26,400 |
422,000 |
426,000 |
42,200 |
622,000 |
626,000 |
62,200 |
267,000 |
270,000 |
26,700 |
426,000 |
430,000 |
42,600 |
626,000 |
630,000 |
62,600 |
270,000 |
273,000 |
27,000 |
430,000 |
434,000 |
43,000 |
630,000 |
634,000 |
63,000 |
273,000 |
276,000 |
27,300 |
434,000 |
438,000 |
43,400 |
634,000 |
638,000 |
63,400 |
276,000 |
279,000 |
27,600 |
438,000 |
442,000 |
43,800 |
638,000 |
642,000 |
63,800 |
279,000 |
282,000 |
27,900 |
442,000 |
446,000 |
44,200 |
642,000 |
646,000 |
64,200 |
282,000 |
285,000 |
28,200 |
446,000 |
450,000 |
44,600 |
646,000 |
650,000 |
64,600 |
285,000 |
288,000 |
28,500 |
450,000 |
454,000 |
45,000 |
650,000 |
655,000 |
65,000 |
288,000 |
291,000 |
28,80O |
454,000 |
458,000 |
45,400 |
655,000 |
660,000 |
65,500 |
291,000 |
294,000 |
29,100 |
458,000 |
462,000 |
45,800 |
660,000 |
665,000 |
66,000 |
294,000 |
297,000 |
29,400 |
462,000 |
466,000 |
46,200 |
665,000 |
670,000 |
66,500 |
297,000 |
300,000 |
29,700 |
466,000 |
470,000 |
46,600 |
670,000 |
675,000 |
67,000 |
300,000 |
303,000 |
30,000 |
470,000 |
474,000 |
47,000 |
675,000 |
680,000 |
67,500 |
303,000 |
306,000 |
30,300 |
474,000 |
478,000 |
47,400 |
680,000 |
685,000 |
68,000 |
306,000 |
309,000 |
30,600 |
478,000 |
482,000 |
47,800 |
685,000 |
690,000 |
68,500 |
309,O00 |
312,000 |
30,900 |
482,000 |
486,000 |
48,200 |
690,000 |
695,000 |
69,000 |
312,000 |
315,000 |
31,200 |
486,000 |
490,000 |
48,600 |
695,000 |
700,000 |
69,500 |
315,000 |
318,000 |
31,500 |
490,000 |
494,000 |
49,000 |
700,000 |
705,000 |
70,000 |
318,000 |
321,000 |
31,800 |
494,000 |
498,000 |
49,400 |
705,000 |
710,000 |
70,500 |
321,000 |
324,000 |
32,100 |
498,000 |
502,000 |
49,800 |
710,000 |
715,000 |
71,000 |
324,000 |
327,000 |
32,400 |
502,000 |
506,000 |
50,200 |
715,000 |
720,000 |
71,500 |
327,000 |
330,000 |
32,700 |
506,000 |
510,000 |
50,600 |
720,000 |
725,000 |
72,000 |
330,000 |
333,000 |
33,000 |
510,000 |
514,000 |
51,000 |
725,000 |
730,000 |
72,500 |
333,000 |
336,000 |
33,300 |
514,000 |
518,000 |
51,400 |
730,000 |
735,000 |
73,000 |
336,000 |
339,000 |
33,600 |
518,000 |
522,000 |
51,800 |
735,000 |
740,000 |
73,500 |
339,000 |
342,000 |
33,900 |
522,000 |
526,000 |
52,200 |
740,000 |
745,000 |
74,000 |
342,000 |
345,000 |
34,200 |
526,000 |
530,000 |
52,600 |
745,000 |
750,000 |
74,500 |
345,000 |
348,000 |
34,500 |
530,000 |
534,000 |
53,000 |
750,000 |
755,000 |
75,000 |
348,000 |
351,000 |
34,800 |
534,000 |
538,000 |
53,400 |
755,000 |
760,000 |
75,500 |
351,000 |
354,000 |
35,100 |
538,000 |
542,000 |
53,800 |
760,000 |
765,000 |
76,000 |
354,000 |
357,000 |
35,400 |
542,000 |
546,000 |
54,200 |
765,000 |
770,000 |
76,500 |
357,000 |
360,000 |
35,700 |
546,000 |
550,000 |
54,600 |
770,000 |
775,000 |
77,000 |
360,000 |
363,000 |
36,000 |
550,000 |
554,000 |
55,000 |
775,000 |
780,000 |
77,500 |
363,000 |
366,000 |
36,300 |
554,000 |
558,000 |
55,400 |
780,000 |
785,000 |
78,000 |
366,000 |
369,000 |
36,600 |
558,000 |
562,000 |
55,800 |
785,000 |
790,000 |
78,500 |
369,000 |
372,000 |
36,900 |
562,000 |
566,000 |
56,200 |
790,000 |
795,000 |
79,000 |
372,000 |
375,000 |
37,200 |
566,000 |
570,000 |
56,600 |
795,000 |
800,000 |
79,500 |
375,000 |
378,000 |
37,500 |
570,000 |
574,000 |
57,000 |
800,000 |
805,000 |
80,000 |
378,000 |
381,000 |
37,800 |
574,000 |
578,000 |
57,400 |
805,000 |
810,000 |
80,500 |
381,000 |
384,000 |
38,100 |
578,000 |
582,000 |
57,800 |
810,000 |
815,000 |
81,000 |
384,000 |
387,000 |
38,400 |
582,000 |
586,000 |
58,200 |
815,000 |
820,000 |
81,500 |
387,000 |
390,000 |
38,700 |
586,000 |
590,000 |
58,600 |
820,000 |
825,000 |
82,000 |
390,000 |
394,000 |
39,000 |
590,000 |
594,000 |
59,000 |
825,000 |
830,000 |
82,500 |
394,000 |
398,000 |
39,400 |
594,000 |
598,000 |
59,400 |
830,000 |
835,000 |
83,000 |
398,000 |
402,000 |
39,800 |
598,000 |
602,000 |
59,800 |
835,000 |
840,000 |
83,500 |
402,000 |
406,000 |
40,200 |
602,000 |
606,000 |
60,200 |
840,000 |
845,000 |
84,000 |
406,000 |
410,000 |
40,600 |
606,000 |
610,000 |
60,600 |
845,000 |
850,000 |
84,500 |
410,000 |
414,000 |
41,000 |
610,000 |
614,000 |
61,000 |
850,000 |
855,000 |
85,000 |
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 |
855,000 |
860,000 |
85,500 |
1,105,000 |
1,110,000 |
110,500 |
1,355,000 |
1,360,000 |
135,500 |
860,000 |
865,000 |
86,000 |
1,110,000 |
1,115,000 |
111,000 |
1,360,000 |
1,365,000 |
136,000 |
865,000 |
870,000 |
86,500 |
1,115,000 |
1,120,000 |
111,500 |
1,365,000 |
1,370,000 |
136,500 |
870,000 |
875,000 |
87,000 |
1,120,000 |
1,125,000 |
112,000 |
1,370,000 |
1,375,000 |
137,000 |
875,000 |
880,000 |
87,500 |
1,125,000 |
1,130,000 |
112,500 |
1,375,000 |
1,380,000 |
137,500 |
880,000 |
885,000 |
88,000 |
1,130,000 |
1,135,000 |
113,000 |
1,380,000 |
1,385,000 |
138,000 |
885,000 |
890,000 |
88,500 |
1,135,000 |
1,140,000 |
113,500 |
1,385,000 |
1,390,000 |
138,500 |
890,000 |
895,000 |
89,000 |
1,140,000 |
1,145,000 |
114,000 |
1,390,000 |
1,395,000 |
139,000 |
895,000 |
900,000 |
89,500 |
1,145,000 |
1,150,000 |
114,500 |
1,395,000 |
1,400,000 |
139,500 |
900,000 |
905,000 |
90,000 |
1,150,000 |
1,155,000 |
115,000 |
1,400,000 |
1,405,000 |
140,000 |
905,000 |
910,000 |
90,500 |
1,155,000 |
1,160,000 |
115,500 |
1,405,000 |
1,410,000 |
140,500 |
910,000 |
915,000 |
91,000 |
1,160,000 |
1,165,000 |
116,000 |
1,410,000 |
1,415,000 |
141,000 |
915,000 |
920,000 |
91,500 |
1,165,000 |
1,170,000 |
116,500 |
1,415,000 |
1,420,000 |
141,500 |
920,000 |
925,000 |
92,000 |
1,170,000 |
1,175,000 |
117,000 |
1,420,000 |
1,425,000 |
142,000 |
925,000 |
930,000 |
92,500 |
1,175,000 |
1,180,000 |
117,500 |
1,425,000 |
1,430,000 |
142,500 |
930,000 |
935,000 |
93,000 |
1,180,000 |
1,185,000 |
118,000 |
1,430,000 |
1,435,000 |
143,000 |
935,000 |
940,000 |
93,500 |
1,185,000 |
1,190,000 |
118,500 |
1,435,000 |
1,440,000 |
143,500 |
940,000 |
945,000 |
94,000 |
1,190,000 |
1,195,000 |
119,000 |
1,440,000 |
1,445,000 |
144,000 |
945,000 |
950,000 |
94,500 |
1,195,000 |
1,200,000 |
119,500 |
1,445,000 |
1,450,000 |
144,500 |
950,000 |
955,000 |
95,000 |
1,200,000 |
1,205,000 |
120,000 |
1,450,000 |
1,455,000 |
145,000 |
955,000 |
960,000 |
95,500 |
1,205,000 |
1,210,000 |
120,500 |
1,455,000 |
1,460,000 |
145,500 |
960,000 |
965,000 |
96,000 |
1,210,000 |
1,215,000 |
121,000 |
1,460,000 |
1,465,000 |
146,000 |
965,000 |
970,000 |
96,500 |
1,215,000 |
1,220,000 |
121,500 |
1,465,000 |
1,470,000 |
146,500 |
970,000 |
975,000 |
97,000 |
1,220,000 |
1,225,000 |
122,000 |
1,470,000 |
1,475,000 |
147,000 |
975,000 |
980,000 |
97,500 |
1,225,000 |
1,230,000 |
122,500 |
1,475,000 |
1,480,000 |
147,500 |
980,000 |
985,000 |
98,000 |
1,230,000 |
1,235,000 |
123,000 |
1,480,000 |
1,485,000 |
148,000 |
985,000 |
990,000 |
98,500 |
1,235,000 |
1,240,000 |
123,500 |
1,485,000 |
1,490,000 |
148,500 |
990,000 |
995,000 |
99,000 |
1,240,000 |
1,245,000 |
124,000 |
1,490,000 |
1,495,000 |
149,000 |
995,000 |
1,000,000 |
99,500 |
1,245,000 |
1,250,000 |
124,500 |
1,495,000 |
1,500,000 |
149,500 |
1,000,000 |
1,005,000 |
100,000 |
1,250,000 |
1,255,000 |
125,000 |
1,500,000 |
1,505,000 |
150,000 |
1,005,000 |
1,010,000 |
100,500 |
1,255,000 |
1,260,000 |
125,500 |
1,505,000 |
1,510,000 |
150,500 |
1,010,000 |
1,015,000 |
101,000 |
1,260,000 |
1,265,000 |
126,000 |
1,510,000 |
1,515,000 |
151,000 |
1,015,000 |
1,020,000 |
101,500 |
1,265,000 |
1,270,000 |
126,500 |
1,515,000 |
1,520,000 |
151,500 |
1,020,000 |
1,025,000 |
102,000 |
1,270,000 |
1,275,000 |
127,000 |
1,520,000 |
1,525,000 |
152,000 |
1,025,000 |
1,030,000 |
102,500 |
1,275,000 |
1,280,000 |
127,500 |
1,525,000 |
1,530,000 |
152,500 |
1,030,000 |
1,035,000 |
103,000 |
1,280,000 |
1,285,000 |
128,000 |
1,530,000 |
1,535,000 |
153,000 |
1,035,000 |
1,040,000 |
103,500 |
1,285,000 |
1,290,000 |
128,500 |
1,535,000 |
1,540,000 |
153,500 |
1,040,000 |
1,045,000 |
104,000 |
1,290,000 |
1,295,000 |
129,000 |
1,540,000 |
1,545,000 |
154,000 |
1,045,000 |
1,050,000 |
104,500 |
1,295,000 |
1,300,000 |
129,500 |
1,545,000 |
1,550,000 |
154,500 |
1,050,000 |
1,055,000 |
105,000 |
1,300,000 |
1,305,000 |
130,000 |
1,550,000 |
1,555,000 |
155,000 |
1,055,000 |
1,060,000 |
105,500 |
1,305,000 |
1,310,000 |
130,500 |
1,555,000 |
1,560,000 |
155,500 |
1,060,000 |
1,065,000 |
106,000 |
1,310,000 |
1,315,000 |
131,000 |
1,560,000 |
1,565,000 |
156,000 |
1,065,000 |
1,070,000 |
106,500 |
1,315,000 |
1,320,000 |
131,500 |
1,565,000 |
1,570,000 |
156,500 |
1,070,000 |
1,075,000 |
107,000 |
1,320,000 |
1,325,000 |
132,000 |
1,570,000 |
1,575,000 |
157,000 |
1,075,000 |
1,080,000 |
107,500 |
1,325,000 |
1,330,000 |
132,500 |
1,575,000 |
1,580,000 |
157,500 |
1,080,000 |
1,085,000 |
108,000 |
1,330,000 |
1,335,000 |
133,000 |
1,580,000 |
1,585,000 |
158,000 |
1,085,000 |
1,090,000 |
108,500 |
1,335,000 |
1,340,000 |
133,500 |
1,585,000 |
1,590,000 |
158,500 |
1,090,000 |
1,095,000 |
109,000 |
1,340,000 |
1,345,000 |
134,000 |
1,590,000 |
1,595,000 |
159,000 |
1,095,000 |
1,100,000 |
109,500 |
1,345,000 |
1,350,000 |
134,500 |
1,595,000 |
1,600,000 |
159,500 |
1,100,000 |
1,105,000 |
110,000 |
1,350,000 |
1,355,000 |
135,000 |
1,600,000 |
1,605,000 |
160,000 |
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 |
1,605,000 |
1,610,000 |
160,500 |
1,755,000 |
1,760,000 |
175,500 |
1,905,000 |
1,910,000 |
190,500 |
1,610,000 |
1,615,000 |
161,000 |
1,760,000 |
1,765,000 |
176.000 |
1,910,000 |
1,915,000 |
191,000 |
1,615,000 |
1,620,000 |
161,500 |
1,765,000 |
1,770,000 |
176,500 |
1,915,000 |
1,920,000 |
191,500 |
1,620,000 |
1,625,000 |
162,000 |
1,770,000 |
1,775,000 |
177,000 |
1,920,000 |
1,925,000 |
192,000 |
1,625,000 |
1,630,000 |
162,500 |
1,775,000 |
1,780,000 |
177,500 |
1,925,000 |
1,930,000 |
192,500 |
1,630,000 |
1,635,000 |
163,000 |
1,780,000 |
1,785,000 |
178,000 |
1,930,000 |
1,935,000 |
193,000 |
1,635,000 |
1,640,000 |
163,500 |
1,785,000 |
1,790,000 |
178,500 |
1,935,000 |
1,940,000 |
193,500 |
1,640,000 |
1,645,000 |
164,000 |
1,790,000 |
1,795,000 |
179,000 |
1,940,000 |
1,945,000 |
194,000 |
1,645,000 |
1,650,000 |
164,500 |
1,795,000 |
1,800,000 |
179,500 |
1,945,000 |
1,950,000 |
194,500 |
1,650,000 |
1,655,000 |
165,000 |
1,800,000 |
1,805,000 |
180,000 |
1,950,000 |
1,955,000 |
195,000 |
1,655,000 |
1,660,000 |
165,500 |
1,805,000 |
1,810,000 |
180,500 |
1,955,000 |
1,960,000 |
195,500 |
1,660,000 |
1,665,000 |
166,000 |
1,810,000 |
1,815,000 |
181,000 |
1,960,000 |
1,965,000 |
196,000 |
1,665,000 |
1,670,000 |
166,500 |
1,815,000 |
1,820,000 |
181,500 |
1,965,000 |
1,970,000 |
196,500 |
1,670,000 |
1,675,000 |
167,000 |
1,820,000 |
1,825,000 |
182,000 |
1,970,000 |
1,975,000 |
197,000 |
1,675,000 |
1,680,000 |
167,500 |
1,825,000 |
1,830,000 |
182,500 |
1,975,000 |
1,980,000 |
197,500 |
1,680,000 |
1,685,000 |
168,000 |
1,830,000 |
1,835,000 |
183,000 |
1,980,000 |
1,985,000 |
198,000 |
1,685,000 |
1,690,000 |
168,500 |
1,835,000 |
1,840,000 |
183,500 |
1,985,000 |
1,990,000 |
198,500 |
1,690,000 |
1,695,000 |
169,000 |
1,840,000 |
1,845,000 |
184,000 |
1,990,000 |
1,995,000 |
199,000 |
1,695,000 |
1,700,000 |
169,500 |
1,845,000 |
1,850,000 |
184,500 |
1,995,000 |
2,000,000 |
199,500 |
1,700,000 |
1,705,000 |
170,000 |
1,850,000 |
1,855,000 |
185,000 |
2,000,000円 |
200,000 |
|
1,705,000 |
1,710,000 |
170,500 |
1,855,000 |
1,860,000 |
185,500 |
|||
1,710,000 |
1,715,000 |
171,000 |
1,860,000 |
1,865,000 |
186,000 |
|||
1,715,000 |
1,720,000 |
171,500 |
1,865,000 |
1,870,000 |
186,500 |
|||
1,720,000 |
1,725,000 |
172,000 |
1,870,000 |
1,875,000 |
187,000 |
|||
1,725,000 |
1,730,000 |
172,500 |
1,875,000 |
1,888,000 |
187,500 |
|||
1,730,000 |
1,735,000 |
173,000 |
1,880,000 |
1,885,000 |
188,000 |
|||
1,735,000 |
1,740,000 |
173,500 |
1,885,000 |
1,890,000 |
188,500 |
|||
1,740,000 |
1,745,000 |
174,000 |
1,890,000 |
1,895,000 |
189,000 |
|||
1,745,000 |
1,750,000 |
174,500 |
1,895,000 |
1,900,000 |
189,500 |
|||
1,750,000 |
1,755,000 |
175,000 |
1,900,000 |
1,905,000 |
190,000 |
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 |
33,000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 |
|
33,000 |
34,000 |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,600 |
34,000 |
35,000 |
230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,700 |
35,000 |
36,000 |
310 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,800 |
36,000 |
37,000 |
390 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,900 |
37,000 |
38,000 |
470 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,000 |
38,000 |
39,000 |
550 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,100 |
39,000 |
40,000 |
630 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,300 |
40,000 |
41,000 |
710 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,400 |
41,000 |
42,000 |
790 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,500 |
42,000 |
43,000 |
870 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,600 |
43,000 |
44,000 |
950 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,700 |
44,000 |
45,000 |
1,030 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,800 |
45,000 |
46,000 |
1,110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,900 |
46,000 |
47,000 |
1,190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,100 |
47,000 |
48,000 |
1,270 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,200 |
48,000 |
49,000 |
1,350 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,400 |
49,000 |
50,000 |
1,430 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,500 |
50,000 |
51,000 |
1,510 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,800 |
51,000 |
52,000 |
1,590 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,900 |
52,000 |
53,000 |
1,670 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,100 |
53,000 |
54,000 |
1,750 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5,300 |
54,000 |
55,000 |
1,830 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
5,500 |
55,000 |
56,000 |
1,910 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
5,600 |
56,000 |
57,000 |
1,990 |
320 |
0 |
0 |
0 |
0 |
0 |
0 |
5,800 |
57,000 |
58,000 |
2,070 |
400 |
0 |
0 |
0 |
0 |
0 |
0 |
6,000 |
58,000 |
59,000 |
2,150 |
480 |
0 |
0 |
0 |
0 |
0 |
0 |
6,200 |
59,000 |
60,000 |
2,230 |
560 |
0 |
0 |
0 |
0 |
0 |
0 |
6,400 |
60,000 |
61,000 |
2,310 |
640 |
0 |
0 |
0 |
0 |
0 |
0 |
6,500 |
61,000 |
62,000 |
2,390 |
720 |
0 |
0 |
0 |
0 |
0 |
0 |
6,700 |
62,000 |
63,000 |
2,470 |
800 |
0 |
0 |
0 |
0 |
0 |
0 |
6,900 |
63,000 |
64,000 |
2,550 |
880 |
0 |
0 |
0 |
0 |
0 |
0 |
7,000 |
64,000 |
65,000 |
2,630 |
960 |
0 |
0 |
0 |
0 |
0 |
0 |
7,200 |
65,000 |
66,000 |
2,710 |
1,040 |
0 |
0 |
0 |
0 |
0 |
0 |
7,400 |
66,000 |
67,000 |
2,790 |
1,120 |
0 |
0 |
0 |
0 |
0 |
0 |
7,500 |
67,000 |
68,000 |
2,870 |
1,200 |
0 |
0 |
0 |
0 |
0 |
0 |
7,700 |
68,000 |
69,000 |
2,950 |
1,280 |
110 |
0 |
0 |
0 |
0 |
0 |
7,900 |
69,000 |
70,000 |
3,030 |
1,360 |
190 |
0 |
0 |
0 |
0 |
0 |
8,lOO |
70,000 |
71,000 |
3,110 |
1,440 |
270 |
0 |
0 |
0 |
0 |
0 |
8,300 |
71,000 |
72,000 |
3,190 |
1,520 |
350 |
0 |
0 |
0 |
0 |
0 |
8,500 |
72,000 |
73,000 |
3,270 |
1,600 |
430 |
0 |
0 |
0 |
0 |
0 |
8,700 |
73,000 |
74,000 |
3,350 |
1,680 |
510 |
0 |
0 |
0 |
0 |
0 |
8,900 |
74,000 |
75,000 |
3,440 |
1,760 |
590 |
0 |
0 |
0 |
0 |
0 |
9,100 |
75,000 |
76,000 |
3,540 |
1,840 |
670 |
0 |
0 |
0 |
0 |
0 |
9,300 |
76,000 |
77,000 |
3,640 |
1,920 |
750 |
0 |
0 |
0 |
0 |
0 |
9,500 |
77,000 |
78,000 |
3,730 |
2,000 |
830 |
0 |
0 |
0 |
0 |
0 |
9,700 |
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 |
78,000 |
79,000 |
3,830 |
2,080 |
910 |
0 |
0 |
0 |
0 |
0 |
9,900 |
79,000 |
80,000 |
3,920 |
2,160 |
990 |
0 |
0 |
0 |
0 |
0 |
10,100 |
80,000 |
81,000 |
4,020 |
2,240 |
1,070 |
0 |
0 |
0 |
0 |
0 |
10,300 |
81,000 |
82,000 |
4,120 |
2,320 |
1,150 |
0 |
0 |
0 |
0 |
0 |
10,400 |
82,000 |
83,000 |
4,210 |
2,400 |
1,230 |
0 |
0 |
0 |
0 |
0 |
10,700 |
83,000 |
84,000 |
4,310 |
2,480 |
1,310 |
150 |
0 |
0 |
0 |
0 |
10,900 |
84,000 |
85,000 |
4,400 |
2,560 |
1,390 |
230 |
0 |
0 |
0 |
0 |
11,100 |
85,000 |
86,000 |
4,500 |
2,640 |
1,470 |
310 |
0 |
0 |
0 |
0 |
11,300 |
86,000 |
87,000 |
4,600 |
2,720 |
1,550 |
390 |
0 |
0 |
0 |
0 |
11,500 |
87,000 |
88,000 |
4,690 |
2,800 |
1,630 |
470 |
0 |
0 |
0 |
0 |
11,800 |
88,000 |
89,000 |
4,790 |
2,880 |
1,710 |
550 |
0 |
0 |
0 |
0 |
12,000 |
89,000 |
90,000 |
4,880 |
2,960 |
1,790 |
630 |
0 |
0 |
0 |
0 |
12,300 |
90,000 |
91,000 |
4,980 |
3,040 |
1,870 |
710 |
0 |
0 |
0 |
0 |
12,500 |
91,000 |
92,000 |
5,080 |
3,120 |
1,950 |
790 |
0 |
0 |
0 |
0 |
12,800 |
92,000 |
93,000 |
5,170 |
3,200 |
2,030 |
870 |
0 |
0 |
0 |
0 |
13,000 |
93,000 |
94,000 |
5,270 |
3,280 |
2,110 |
950 |
0 |
0 |
0 |
0 |
13,300 |
94,000 |
95,000 |
5,370 |
3,370 |
2,200 |
1,030 |
0 |
0 |
0 |
0 |
13,500 |
95,000 |
96,000 |
5,480 |
3,480 |
2,290 |
1,120 |
0 |
0 |
0 |
0 |
13,700 |
96,000 |
97,000 |
5,580 |
3,580 |
2,380 |
1,210 |
0 |
0 |
0 |
0 |
13,900 |
97,000 |
98,000 |
5,690 |
3,690 |
2,470 |
1,300 |
130 |
0 |
0 |
0 |
14,200 |
98,000 |
99,000 |
5,800 |
3,800 |
2,560 |
1,390 |
220 |
0 |
0 |
0 |
14,400 |
99,000 |
101,000 |
5,960 |
3,960 |
2,690 |
1,520 |
360 |
0 |
0 |
0 |
14,600 |
101,000 |
103,000 |
6,180 |
4,180 |
2,870 |
1,700 |
540 |
0 |
0 |
0 |
14,600円に、その月の社会保険料控除後の給与等の金額のうち100,000円をこえる金額の42%に相当する金額を加算した金額 |
103,000 |
105,000 |
6,390 |
4,390 |
3,050 |
1,880 |
720 |
0 |
0 |
0 |
|
105,000 |
107,000 |
6,610 |
4,610 |
3,230 |
2,060 |
900 |
0 |
0 |
0 |
|
107,000 |
109,000 |
6,830 |
4,830 |
3,430 |
2,240 |
1,080 |
0 |
0 |
0 |
|
109,000 |
111,000 |
7,040 |
5,040 |
3,640 |
2,420 |
1,260 |
0 |
0 |
0 |
|
111,000 |
113,000 |
7,260 |
5,260 |
3,860 |
2,600 |
1,440 |
270 |
0 |
0 |
|
113,000 |
115,000 |
7,500 |
5,470 |
4,070 |
2,780 |
1,620 |
450 |
0 |
0 |
|
115,000 |
117,000 |
7,750 |
5,690 |
4,290 |
2,960 |
1,800 |
630 |
0 |
0 |
|
117,000 |
119,000 |
8,000 |
5,910 |
4,510 |
3,140 |
1,980 |
810 |
0 |
0 |
|
119,000 |
121,000 |
8,250 |
6,120 |
4,720 |
3,320 |
2,160 |
990 |
0 |
0 |
|
121,000 |
123,000 |
8,510 |
6,340 |
4,940 |
3,540 |
2,340 |
1,170 |
0 |
0 |
|
123,000 |
125,000 |
8,760 |
6,550 |
5,150 |
3,750 |
2,520 |
1,350 |
180 |
0 |
|
125,000 |
127,000 |
9,010 |
6,770 |
5,370 |
3,970 |
2,700 |
1,530 |
360 |
0 |
|
127,000 |
129,000 |
9,260 |
6,990 |
5,590 |
4,190 |
2,880 |
1,710 |
540 |
0 |
|
129,000 |
131,000 |
9,510 |
7,200 |
5,800 |
4,400 |
3,060 |
1,890 |
720 |
0 |
|
131,000 |
133,000 |
9,770 |
7,430 |
6,020 |
4,620 |
3,240 |
2,070 |
900 |
0 |
|
133,000 |
135,000 |
10,020 |
7,690 |
6,230 |
4,830 |
3,430 |
2,250 |
1,080 |
0 |
|
135,000 |
137,000 |
10,270 |
7,940 |
6,450 |
5,050 |
3,650 |
2,430 |
1,260 |
100 |
|
137,000 |
139,000 |
10,520 |
8,190 |
6,670 |
5,270 |
3,870 |
2,610 |
1,440 |
280 |
|
139,000 |
141,000 |
10,770 |
8,440 |
6,880 |
5,480 |
4,080 |
2,790 |
1,620 |
460 |
|
141,000 |
143,000 |
11,030 |
8,690 |
7,100 |
5,700 |
4,300 |
2,970 |
1,800 |
640 |
|
143,000 |
145,000 |
11,280 |
8,950 |
7,310 |
5,910 |
4,510 |
3,150 |
1,980 |
820 |
|
145,000 |
147,000 |
11,530 |
9,200 |
7,560 |
6,130 |
4,730 |
3,330 |
2,160 |
1,000 |
|
147,000 |
149,000 |
11,780 |
9,450 |
7,820 |
6,350 |
4,950 |
3,550 |
2,340 |
1,180 |
|
149,000 |
151,000 |
12,040 |
9,700 |
8,070 |
6,560 |
5,160 |
3,760 |
2,520 |
1,360 |
35,600円 |
151,000 |
153,000 |
12,330 |
9,950 |
8,320 |
6,780 |
5,380 |
3,980 |
2,700 |
1,540 |
35,600円に、その月の社会保険料控除後の給与 |
153,000 |
155,000 |
12,620 |
10,210 |
8,570 |
6,990 |
5,590 |
4,190 |
2,880 |
1,720 |
|
155,000 |
157,000 |
12,900 |
10,460 |
8,820 |
7,210 |
5,810 |
4,410 |
3,060 |
1,900 |
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 |
|
157,000 |
159,000 |
13,190 |
10,710 |
9,080 |
7,440 |
6,030 |
4,630 |
3,240 |
2,080 |
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 |
159,000 |
161,000 |
13,480 |
10,960 |
9,330 |
7,690 |
6,240 |
4,840 |
3,440 |
2,260 |
|
161,000 |
163,000 |
13,770 |
11,210 |
9,580 |
7,950 |
6,460 |
5,060 |
3,660 |
2,440 |
|
163,000 |
165,000 |
14,060 |
11,470 |
9,830 |
8,200 |
6,670 |
5,270 |
3,870 |
2,620 |
|
165,000 |
167,000 |
14,340 |
11,720 |
10,080 |
8,450 |
6,890 |
5,490 |
4,090 |
2,800 |
|
167,000 |
169,000 |
14,630 |
11,970 |
10,340 |
8,700 |
7,110 |
5,710 |
4,310 |
2,980 |
|
169,000 |
171,000 |
14,920 |
12,250 |
10,590 |
8,950 |
7,320 |
5,920 |
4,520 |
3,160 |
|
171,000 |
173,000 |
15,210 |
12,540 |
10,840 |
9,210 |
7,570 |
6,140 |
4,740 |
3,340 |
|
173,000 |
175,000 |
15,500 |
12,830 |
11,090 |
9,460 |
7,830 |
6,350 |
4,950 |
3,550 |
|
175,000 |
177,000 |
15,780 |
13,120 |
11,340 |
9,710 |
8,080 |
6,570 |
5,170 |
3,770 |
|
177,000 |
179,000 |
16,080 |
13,410 |
11,600 |
9,970 |
8,330 |
6,790 |
5,390 |
3,990 |
|
179,000 |
181,000 |
16,380 |
13,710 |
11,870 |
10,230 |
8,600 |
7,020 |
5,620 |
4,220 |
|
181,000 |
183,000 |
16,680 |
14,020 |
12,150 |
10,500 |
8,860 |
7,250 |
5,850 |
4,450 |
|
183,000 |
185,000 |
16,990 |
14,320 |
12,450 |
10,760 |
9,130 |
7,500 |
6,070 |
4,670 |
|
185,000 |
187,000 |
17,290 |
14,630 |
12,760 |
11,030 |
9,400 |
7,760 |
6,300 |
4,900 |
|
187,000 |
189,000 |
17,630 |
14,930 |
13,060 |
11,300 |
9,660 |
8,030 |
6,530 |
5,130 |
|
189,000 |
191,000 |
17,970 |
15,230 |
13,370 |
11,560 |
9,930 |
8,300 |
6,760 |
5,360 |
|
191,000 |
193,000 |
18,310 |
15,540 |
13,670 |
11,830 |
10,190 |
8,560 |
6,990 |
5,590 |
|
193,000 |
195,000 |
18,650 |
15,840 |
13,970 |
12,110 |
10,460 |
8,830 |
7,210 |
5,810 |
|
195,000 |
197,000 |
19,000 |
16,150 |
14,280 |
12,410 |
10,730 |
9,090 |
7,460 |
6,040 |
|
197,000 |
199,000 |
19,340 |
16,450 |
14,580 |
12,720 |
10,990 |
9,360 |
7,730 |
6,270 |
|
199,000 |
201,000 |
19,680 |
16,750 |
14,890 |
13,020 |
11,260 |
9,630 |
7,990 |
6,500 |
|
201,000 |
204,000 |
20,110 |
17,130 |
15,270 |
13,400 |
11,590 |
9,960 |
8,320 |
6,780 |
|
204,000 |
207,000 |
20,620 |
17,620 |
15,720 |
13,860 |
11,990 |
10,360 |
8,720 |
7,120 |
|
207,000 |
210,000 |
21,130 |
18,130 |
16,180 |
14,310 |
12,440 |
10,760 |
9,120 |
7,490 |
|
210,000 |
213,000 |
21,650 |
18,650 |
16,630 |
14,770 |
12,900 |
11,150 |
9,520 |
7,890 |
|
213,000 |
216,000 |
22,160 |
19,160 |
17,090 |
15,220 |
13,360 |
11,550 |
9,920 |
8,290 |
|
216,000 |
219,000 |
22,670 |
19,670 |
17,570 |
15,680 |
13,810 |
11,950 |
10,320 |
8,690 |
|
219,000 |
222,000 |
23,190 |
20,190 |
18,090 |
16,140 |
14,270 |
12,400 |
10,720 |
9,090 |
|
222,000 |
225,000 |
23,760 |
20,700 |
18,600 |
16,590 |
14,720 |
12,860 |
11,120 |
9,480 |
|
225,000 |
228,000 |
24,360 |
21,210 |
19,110 |
17,050 |
15,180 |
13,310 |
11,520 |
9,880 |
|
228,000 |
231,000 |
24,960 |
21,720 |
19,620 |
17,520 |
15,640 |
13,770 |
11,920 |
10,280 |
|
231,000 |
234,000 |
25,560 |
22,240 |
20,140 |
18,040 |
16,090 |
14,230 |
12,360 |
10,680 |
|
234,000 |
237,000 |
26,150 |
22,750 |
20,650 |
18,550 |
16,550 |
14,680 |
12,820 |
11,080 |
|
237,000 |
240,000 |
26,750 |
23,260 |
21,160 |
19,060 |
17,000 |
15,140 |
13,270 |
11,480 |
|
240,000 |
243,000 |
27,350 |
23,850 |
21,680 |
19,580 |
17,480 |
15,590 |
13,730 |
11,880 |
|
243,000 |
246,000 |
27,950 |
24,450 |
22,190 |
20,090 |
17,990 |
16,050 |
14,180 |
12,320 |
|
246,000 |
249,000 |
28,550 |
25,050 |
22,700 |
20,600 |
18,500 |
16,510 |
14,640 |
12,770 |
|
249,000 |
252,000 |
29,150 |
25,650 |
23,220 |
21,120 |
19,020 |
16,960 |
15,100 |
13,230 |
|
252,000 |
255,000 |
29,740 |
26,240 |
23,790 |
21,630 |
19,530 |
17,430 |
15,550 |
13,680 |
|
255,000 |
258,000 |
30,340 |
26,840 |
24,390 |
22,140 |
20,040 |
17,940 |
16,010 |
14,140 |
|
258,000 |
261,000 |
30,940 |
27,440 |
24,990 |
22,650 |
20,550 |
18,450 |
16,460 |
14,600 |
|
261,000 |
264,000 |
31,540 |
28,040 |
25,590 |
23,170 |
21,070 |
18,970 |
16,920 |
15,050 |
|
264,000 |
267,000 |
32,140 |
28,640 |
26,190 |
23,740 |
21,580 |
19,480 |
17,380 |
15,510 |
|
267,000 |
270,000 |
32,740 |
29,240 |
26,790 |
24,340 |
22,090 |
19,990 |
17,890 |
15,960 |
|
270,000 |
273,000 |
33,340 |
29,840 |
27,390 |
24,940 |
22,610 |
20,510 |
18,410 |
16,420 |
|
273,000 |
276,000 |
33,950 |
30,430 |
27,980 |
25,530 |
23,120 |
21,020 |
18,920 |
16,880 |
|
276,000 |
279,000 |
34,630 |
31,030 |
28,580 |
26,130 |
23,680 |
21,530 |
19,430 |
17,330 |
|
279,000 |
282,000 |
35,320 |
31,630 |
29,180 |
26,730 |
24,280 |
22,050 |
19,950 |
17,850 |
|
282,000 |
285,000 |
36,000 |
32,230 |
29,780 |
27,330 |
24,880 |
22,560 |
20,460 |
18,360 |
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 |
|
285,000 |
288,000 |
36,680 |
32,830 |
30,380 |
27,930 |
25,480 |
23,070 |
20,970 |
18,870 |
|
288,000 |
291,000 |
37,370 |
33,430 |
30,980 |
28,530 |
26,080 |
23,630 |
21,480 |
19,380 |
|
291,000 |
294,000 |
38,050 |
34,050 |
31,580 |
29,130 |
26,680 |
24,220 |
22,000 |
19,900 |
|
294,000 |
297,000 |
38,740 |
34,740 |
32,170 |
29,720 |
27,270 |
24,820 |
22,510 |
20,410 |
|
297,000 |
300,000 |
39,420 |
35,420 |
32,770 |
30,320 |
27,870 |
25,420 |
23,020 |
20,920 |
|
300,000円 |
39,760 |
35,760 |
33,070 |
30,620 |
28,170 |
25,720 |
23,280 |
21,180 |
||
300,000円をこえ330,000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24%に相当する金額を加算した金額 |
|||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
330,000円 |
46,960 |
42,960 |
40,270 |
37,820 |
35,370 |
32,920 |
30,480 |
28,380 |
||
330,000円をこえ380,000円に満たない金額 |
330,000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330,000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 |
|||
380,000円 |
60,460 |
56,460 |
53,770 |
51,320 |
48,870 |
46,420 |
43,980 |
41,880 |
||
380,000円をこえ430,000円に満たない金額 |
380,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち380,000円をこえる金額の30%に相当する金額を加算した金額 |
|||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
430,000円 |
75,460 |
71,460 |
68,770 |
66,320 |
63,870 |
61,420 |
58,980 |
56,880 |
||
430,000円をこえ480,000円に満たない金額 |
430,000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430,000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 |
|||
480,000円 |
92,460 |
88,460 |
85,770 |
83,320 |
80,870 |
78,420 |
75,980 |
73,880 |
||
480,000円をこえ560,000円に満たない金額 |
480,000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480,000円をこえる金額の38%に相当する金額を加算した金額 |
|||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
560,000円 |
122,860 |
118,860 |
116,170 |
113,720 |
111,270 |
108,820 |
106,380 |
104,280 |
||
560,000円をこえ650,000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42%に相当する金額を加算した金額 |
|||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
650,000円 |
160,660 |
156,660 |
153,970 |
151,520 |
149,070 |
146,620 |
144,180 |
142,080 |
||
650,000円をこえ810,000円に満たない金額 |
650,000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650,000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 |
||
810,000円 |
234,260 |
230,260 |
227,570 |
225,120 |
222,670 |
220,220 |
217,780 |
215,680 |
431,600 |
|
810,000円をこえ1,060,000円に満たない金額 |
810,000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810,000円をこえる金額の50%に相当する金額を加算した金額 |
431,600円に、その月の社会保険料控除後の給与等の金額のうち810,000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 |
|||
1,060,000円 |
359,260 |
355,260 |
352,570 |
350,120 |
347,670 |
345,220 |
342,780 |
340,680 |
||
1,060,000円をこえ1,730,000円に満たない金額 |
1,060,000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1,060,000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 |
|||
1,730,000円 |
727,760 |
723,760 |
721,070 |
718,620 |
716,170 |
713,720 |
711,280 |
709,180 |
||
1,730,000円をこえる金額 |
1,730,000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1,730,000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1,400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1,400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 |
47,000円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
47,000 |
48,000 |
100 |
0 |
0 |
0 |
0 |
0 |
0 |
48,000 |
49,000 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
49,000 |
50,000 |
260 |
0 |
0 |
0 |
0 |
0 |
0 |
50,000 |
51,000 |
340 |
0 |
0 |
0 |
0 |
0 |
0 |
51,000 |
52,000 |
420 |
0 |
0 |
0 |
0 |
0 |
0 |
52,000 |
53,000 |
500 |
0 |
0 |
0 |
0 |
0 |
0 |
53,000 |
54,000 |
580 |
0 |
0 |
0 |
0 |
0 |
0 |
54,000 |
55,000 |
660 |
0 |
0 |
0 |
0 |
0 |
0 |
55,000 |
56,000 |
740 |
0 |
0 |
0 |
0 |
0 |
0 |
56,000 |
57,000 |
820 |
0 |
0 |
0 |
0 |
0 |
0 |
57,000 |
58,000 |
900 |
0 |
0 |
0 |
0 |
0 |
0 |
58,000 |
59,000 |
980 |
0 |
0 |
0 |
0 |
0 |
0 |
59,000 |
60,000 |
1,060 |
0 |
0 |
0 |
0 |
0 |
0 |
60,000 |
61,000 |
1,140 |
0 |
0 |
0 |
0 |
0 |
0 |
61,000 |
62,000 |
1,220 |
0 |
0 |
0 |
0 |
0 |
0 |
62,000 |
63,000 |
1,300 |
130 |
0 |
0 |
0 |
0 |
0 |
63,000 |
64,000 |
1,380 |
210 |
0 |
0 |
0 |
0 |
0 |
64,000 |
65,000 |
1,460 |
290 |
0 |
0 |
0 |
0 |
0 |
65,000 |
66,000 |
1,540 |
370 |
0 |
0 |
0 |
0 |
0 |
66,000 |
67,000 |
1,620 |
450 |
0 |
0 |
0 |
0 |
0 |
67,000 |
68,000 |
1,700 |
530 |
0 |
0 |
0 |
0 |
0 |
68,000 |
69,000 |
1,780 |
610 |
0 |
0 |
0 |
0 |
0 |
69,000 |
70,000 |
1,860 |
690 |
0 |
0 |
0 |
0 |
0 |
70,000 |
71,000 |
1,940 |
770 |
0 |
0 |
0 |
0 |
0 |
71,000 |
72,000 |
2,020 |
850 |
0 |
0 |
0 |
0 |
0 |
72,000 |
73,000 |
2,100 |
930 |
0 |
0 |
0 |
0 |
0 |
73,000 |
74,000 |
2,180 |
1,010 |
0 |
0 |
0 |
0 |
0 |
74,000 |
75,000 |
2,260 |
1,090 |
0 |
0 |
0 |
0 |
0 |
75,000 |
76,000 |
2,340 |
1,170 |
0 |
0 |
0 |
0 |
0 |
76,000 |
77,000 |
2,420 |
1,250 |
0 |
0 |
0 |
0 |
0 |
77,000 |
78,000 |
2,500 |
1,330 |
170 |
0 |
0 |
0 |
0 |
78,000 |
79,000 |
2,580 |
1,410 |
250 |
0 |
0 |
0 |
0 |
79,000 |
80,000 |
2,660 |
1,490 |
330 |
0 |
0 |
0 |
0 |
80,000 |
81,000 |
2,740 |
1,570 |
410 |
0 |
0 |
0 |
0 |
81,000 |
82,000 |
2,820 |
1,650 |
490 |
0 |
0 |
0 |
0 |
82,000 |
83,000 |
2,900 |
1,730 |
570 |
0 |
0 |
0 |
0 |
83,000 |
84,000 |
2,980 |
1,810 |
650 |
0 |
0 |
0 |
0 |
84,000 |
85,000 |
3,060 |
1,890 |
730 |
0 |
0 |
0 |
0 |
85,000 |
86,000 |
3,140 |
1,970 |
810 |
0 |
0 |
0 |
0 |
86,000 |
87,000 |
3,220 |
2,050 |
890 |
0 |
0 |
0 |
0 |
87,000 |
88,000 |
3,300 |
2,130 |
970 |
0 |
0 |
0 |
0 |
88,000 |
89,000 |
3,390 |
2,210 |
1,050 |
0 |
0 |
0 |
0 |
89,000 |
90,000 |
3,480 |
2,290 |
1,130 |
0 |
0 |
0 |
0 |
90,000 |
91,000 |
3,580 |
2,370 |
1,210 |
0 |
0 |
0 |
0 |
91,000 |
92,000 |
3,680 |
2,450 |
1,290 |
120 |
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 |
92,000 |
93,000 |
3,770 |
2,530 |
1,370 |
200 |
0 |
0 |
0 |
93,000 |
94,000 |
3,870 |
2,610 |
1,450 |
280 |
0 |
0 |
0 |
94,000 |
95,000 |
3,970 |
2,700 |
1,530 |
360 |
0 |
0 |
0 |
95,000 |
96,000 |
4,080 |
2,790 |
1,620 |
450 |
0 |
0 |
0 |
96,000 |
97,000 |
4,180 |
2,880 |
1,710 |
540 |
0 |
0 |
0 |
97,000 |
98,000 |
4,290 |
2,970 |
1,800 |
630 |
0 |
0 |
0 |
98,000 |
99,000 |
4,400 |
3,060 |
1,890 |
720 |
0 |
0 |
0 |
99,000 |
101,000 |
4,560 |
3,190 |
2,020 |
860 |
0 |
0 |
0 |
101,000 |
103,000 |
4,780 |
3,380 |
2,200 |
1,040 |
0 |
0 |
0 |
103,000 |
105,000 |
4,990 |
3,590 |
2,380 |
1,220 |
0 |
0 |
0 |
105,000 |
107,000 |
5,210 |
3,810 |
2,560 |
1,400 |
230 |
0 |
0 |
107,000 |
109,000 |
5,430 |
4,030 |
2,740 |
1,580 |
410 |
0 |
0 |
109,000 |
111,000 |
5,640 |
4,240 |
2,920 |
1,760 |
590 |
0 |
0 |
111,000 |
113,000 |
5,860 |
4,460 |
3,100 |
1,940 |
770 |
0 |
0 |
113,000 |
115,000 |
6,070 |
4,670 |
3,280 |
2,120 |
950 |
0 |
0 |
115,000 |
117,000 |
6,290 |
4,890 |
3,490 |
2,300 |
1,130 |
0 |
0 |
117,000 |
119,000 |
6,510 |
5,110 |
3,710 |
2,480 |
1,310 |
140 |
0 |
119,000 |
121,000 |
6,720 |
5,320 |
3,920 |
2,660 |
1,490 |
320 |
0 |
121,000 |
123,000 |
6,940 |
5,540 |
4,140 |
2,840 |
1,670 |
500 |
0 |
123,000 |
125,000 |
7,150 |
5,750 |
4,350 |
3,020 |
1,850 |
680 |
0 |
125,000 |
127,000 |
7,380 |
5,970 |
4,570 |
3,200 |
2,030 |
860 |
0 |
127,000 |
129,000 |
7,630 |
6,190 |
4,790 |
3,390 |
2,210 |
1,040 |
0 |
129,000 |
131,000 |
7,880 |
6,400 |
5,000 |
3,600 |
2,390 |
1,220 |
0 |
131,000 |
133,000 |
8,130 |
6,620 |
5,220 |
3,820 |
2,570 |
1,400 |
240 |
133,000 |
135,000 |
8,390 |
6,830 |
5,430 |
4,030 |
2,750 |
1,580 |
420 |
135,000 |
137,000 |
8,640 |
7,050 |
5,650 |
4,250 |
2,930 |
1,760 |
600 |
137,000 |
139,000 |
8,890 |
7,270 |
5,870 |
4,470 |
3,110 |
1,940 |
780 |
139,000 |
141,000 |
9,140 |
7,510 |
6,080 |
4,680 |
3,290 |
2,120 |
960 |
141,000 |
143,000 |
9,390 |
7,760 |
6,300 |
4,900 |
3,500 |
2,300 |
1,140 |
143,000 |
145,000 |
9,650 |
8,010 |
6,510 |
5,110 |
3,710 |
2,480 |
1,320 |
145,000 |
147,000 |
9,900 |
8,260 |
6,730 |
5,330 |
3,930 |
2,660 |
1,500 |
147,000 |
149,000 |
10,150 |
8,520 |
6,950 |
5,550 |
4,150 |
2,840 |
1,680 |
149,000 |
151,000 |
10,400 |
8,770 |
7,160 |
5,760 |
4,360 |
3,020 |
1,860 |
151,000 |
153,000 |
10,650 |
9,020 |
7,390 |
5,980 |
4,580 |
3,200 |
2,040 |
153,000 |
155,000 |
10,910 |
9,270 |
7,640 |
6,190 |
4,790 |
3,390 |
2,220 |
155,000 |
157,000 |
11,160 |
9,520 |
7,890 |
6,410 |
5,010 |
3,610 |
2,400 |
157,000 |
159,000 |
11,410 |
9,780 |
8,140 |
6,630 |
5,230 |
3,830 |
2,580 |
159,000 |
161,000 |
11,660 |
10,030 |
8,390 |
6,840 |
5,440 |
4,040 |
2,760 |
161,000 |
163,000 |
11,910 |
10,280 |
8,650 |
7,060 |
5,660 |
4,260 |
2,940 |
163,000 |
165,000 |
12,190 |
10,530 |
8,900 |
7,270 |
5,870 |
4,470 |
3,120 |
165,000 |
167,000 |
12,480 |
10,780 |
9,150 |
7,520 |
6,090 |
4,690 |
3,300 |
167,000 |
169,000 |
12,770 |
11,040 |
9,400 |
7,770 |
6,310 |
4,910 |
3,510 |
169,000 |
171,000 |
13,050 |
11,290 |
9,650 |
8,020 |
6,520 |
5,120 |
3,720 |
171,000 |
173,000 |
13,340 |
11,540 |
9,910 |
8,270 |
6,740 |
5,340 |
3,940 |
173,000 |
175,000 |
13,630 |
11,790 |
10,160 |
8,530 |
6,950 |
5,550 |
4,150 |
175,000 |
177,000 |
13,920 |
12,050 |
10,410 |
8,780 |
7,170 |
5,770 |
4,370 |
177,000 |
179,000 |
14,210 |
12,340 |
10,670 |
9,030 |
7,400 |
5,990 |
4,590 |
179,000 |
181,000 |
14,510 |
12,650 |
10,930 |
9,300 |
7,670 |
6,220 |
4,820 |
181,000 |
183,000 |
14,820 |
12,950 |
11,200 |
9,560 |
7,930 |
6,450 |
5,050 |
183,000 |
185,000 |
15,120 |
13,250 |
11,460 |
9,830 |
8,200 |
6,670 |
5,270 |
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 |
185,000 |
187,000 |
15,430 |
13,560 |
11,730 |
10,100 |
8,460 |
6,900 |
5,500 |
187,000 |
189,000 |
15,730 |
13,860 |
12,000 |
10,360 |
8,730 |
7,130 |
5,730 |
189,000 |
191,000 |
16,030 |
14,170 |
12,300 |
10,630 |
9,000 |
7,360 |
5,960 |
191,000 |
193,000 |
16,340 |
14,470 |
12,600 |
10,890 |
9,260 |
7,630 |
6,190 |
193,000 |
195,000 |
16,640 |
14,770 |
12,910 |
11,160 |
9,530 |
7,890 |
6,410 |
195,000 |
197,000 |
16,950 |
15,080 |
13,210 |
11,430 |
9,790 |
8,160 |
6,640 |
197,000 |
199,000 |
17,250 |
15,380 |
13,520 |
11,690 |
10,060 |
8,430 |
6,870 |
199,000 |
201,000 |
17,580 |
15,690 |
13,820 |
11,960 |
10,330 |
8,690 |
7,100 |
201,000 |
204,000 |
18,010 |
16,070 |
14,200 |
12,330 |
10,660 |
9,020 |
7,390 |
204,000 |
207,000 |
18,520 |
16,520 |
14,660 |
12,790 |
11,060 |
9,420 |
7,790 |
207,000 |
210,000 |
19,030 |
16,980 |
15,110 |
13,240 |
11,460 |
9,820 |
8,190 |
210,000 |
213,000 |
19,550 |
17,450 |
15,570 |
13,700 |
11,850 |
10,220 |
8,590 |
213,000 |
216,000 |
20,060 |
17,960 |
16,020 |
14,160 |
12,290 |
10,620 |
8,990 |
216,000 |
219,000 |
20,570 |
18,470 |
16,480 |
14,610 |
12,750 |
11,020 |
9,390 |
219,000 |
222,000 |
21,090 |
18,990 |
16,940 |
15,070 |
13,200 |
11,420 |
9,790 |
222,000 |
225,000 |
21,600 |
19,500 |
17,400 |
15,520 |
13,660 |
11,820 |
10,180 |
225,000 |
228,000 |
22,110 |
20,010 |
17,910 |
15,980 |
14,110 |
12,250 |
10,580 |
228,000 |
231,000 |
22,620 |
20,520 |
18,420 |
16,440 |
14,570 |
12,700 |
10,980 |
231,000 |
234,000 |
23,140 |
21,040 |
18,940 |
16,890 |
15,030 |
13,160 |
11,380 |
234,000 |
237,000 |
23,700 |
21,550 |
19,450 |
17,350 |
15,480 |
13,620 |
11,780 |
237,000 |
240,000 |
24,300 |
22,060 |
19,960 |
17,860 |
15,940 |
14,070 |
12,200 |
240,000 |
243,000 |
24,900 |
22,580 |
20,480 |
18,380 |
16,390 |
14,530 |
12,660 |
243,000 |
246,000 |
25,500 |
23,090 |
20,990 |
18,890 |
16,850 |
14,980 |
13,120 |
246,000 |
249,000 |
26,100 |
23,650 |
21,500 |
19,400 |
17,310 |
15,440 |
13,570 |
249,000 |
252,000 |
26,700 |
24,250 |
22,020 |
19,920 |
17,820 |
15,900 |
14,030 |
252,000 |
255,000 |
27,290 |
24,840 |
22,530 |
20,430 |
18,330 |
16,350 |
14,480 |
255,000 |
258,000 |
27,890 |
25,440 |
23,040 |
20,940 |
18,840 |
16,810 |
14,940 |
258,000 |
261,000 |
28,490 |
26,040 |
23,590 |
21,450 |
19,350 |
17,260 |
15,400 |
261,000 |
264,000 |
29,090 |
26,640 |
24,190 |
21,970 |
19,870 |
17,770 |
15,850 |
264,000 |
267,000 |
29,690 |
27,240 |
24,790 |
22,480 |
20,380 |
18,280 |
16,310 |
267,000 |
270,000 |
30,290 |
27,840 |
25,390 |
22,990 |
20,890 |
18,790 |
16,760 |
270,000 |
273,000 |
30,890 |
28,440 |
25,990 |
23,540 |
21,410 |
19,310 |
17,220 |
273,000 |
276,000 |
31,480 |
29,030 |
26,580 |
24,130 |
21,920 |
19,820 |
17,720 |
276,000 |
279,000 |
32,080 |
29,630 |
27,180 |
24,730 |
22,430 |
20,330 |
18,230 |
279,000 |
282,000 |
32,680 |
30,230 |
27,780 |
25,330 |
22,950 |
20,850 |
18,750 |
282,000 |
285,000 |
33,280 |
30,830 |
28,380 |
25,930 |
23,480 |
21,360 |
19,260 |
285,000 |
288,000 |
33,880 |
31,430 |
28,980 |
26,530 |
24,080 |
21,870 |
19,770 |
288,000 |
291,000 |
34,570 |
32,030 |
29,580 |
27,130 |
24,680 |
22,380 |
20,280 |
291,000 |
294,000 |
35,250 |
32,630 |
30,180 |
27,730 |
25,270 |
22,900 |
20,800 |
294,000 |
297,000 |
35,940 |
33,220 |
30,770 |
28,320 |
25,870 |
23,420 |
21,310 |
297,000 |
300,000 |
36,620 |
33,820 |
31,370 |
28,920 |
26,470 |
24,020 |
21,820 |
300,000円 |
36,960 |
34,160 |
31,670 |
29,220 |
26,770 |
24,320 |
22,080 |
|
300,000円をこえ330,000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24%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 |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
330,000円 |
44,160 |
41,360 |
38,870 |
36,420 |
33,970 |
31,520 |
29,280 |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
330,000円をこえ380,000円に満たない金額 |
330,000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330,000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 |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
380,000円 |
57,660 |
54,860 |
52,370 |
49,920 |
47,470 |
45,020 |
42,780 |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
380,000円をこえ430,000円に満たない金額 |
380,000円の場合の税額に、その月の社会保険料控除後の給与等の金額のうち380,000円をこえる金額の30%に相当する金額を加算した金額 |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
430,000円 |
72,660 |
69,860 |
67,370 |
64,920 |
62,470 |
60,020 |
57,780 |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
430,000円をこえ480,000円に満たない金額 |
430,000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430,000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 |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
480,000円 |
89,660 |
86,860 |
84,370 |
81,920 |
79,470 |
77,020 |
74,780 |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
480,000円をこえ560,000円に満たない金額 |
480,000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480,000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 |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
560,000円 |
120,060 |
117,260 |
114,770 |
112,320 |
109,870 |
107,420 |
105,180 |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
560,000円をこえ650,000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42%に相当する金額を加算した金額 |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
650,000円 |
157,860 |
155,060 |
152,570 |
150,120 |
147,670 |
145,220 |
142,980 |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
650,000円をこえ810,000円に満たない金額 |
650,000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650,000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 |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
810,000円 |
231,460 |
228,660 |
226,170 |
223,720 |
221,270 |
218,820 |
216,580 |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
810,000円をこえ1,060,000円に満たない金額 |
810,000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810,000円をこえる金額の50%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 |
||
1,060,000円 |
356,460 |
353,660 |
351,170 |
348,720 |
346,270 |
343,820 |
341,580 |
|
1,060,000円をこえ1,730,000円に満たない金額 |
1,060,000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1,060,000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 |
||
1,730,000円 |
724,960 |
722,160 |
719,670 |
717,220 |
714,770 |
712,320 |
710,080 |
|
1,730,000円をこえる金額 |
1,730,000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1,730,000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1,400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 |
1,100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 |
|
1,100 |
1,150 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
90 |
0 |
1,150 |
1,200 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
90 |
0 |
1,200 |
1,250 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
1,250 |
1,300 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100 |
0 |
1,300 |
1,350 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
110 |
0 |
1,350 |
1,400 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
110 |
0 |
1,400 |
1,450 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
1,450 |
1,500 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
130 |
0 |
1,500 |
1,550 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
130 |
0 |
1,550 |
1,600 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
140 |
0 |
1,600 |
1,650 |
45 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
150 |
0 |
1,650 |
1,700 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
150 |
0 |
1,700 |
1,750 |
55 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
160 |
0 |
1,750 |
1,800 |
55 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
170 |
0 |
1,800 |
1,850 |
60 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
180 |
0 |
1,850 |
1,900 |
65 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
190 |
0 |
1,900 |
1,950 |
70 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
200 |
0 |
1,950 |
2,000 |
75 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
210 |
0 |
2,000 |
2,050 |
75 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
220 |
0 |
2,050 |
2,100 |
80 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
230 |
0 |
2,100 |
2,150 |
85 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
230 |
0 |
2,150 |
2,200 |
90 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
240 |
0 |
2,200 |
2,250 |
95 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
250 |
0 |
2,250 |
2,300 |
95 |
40 |
5 |
0 |
0 |
0 |
0 |
0 |
260 |
0 |
2,300 |
2,350 |
100 |
45 |
5 |
0 |
0 |
0 |
0 |
0 |
270 |
0 |
2,350 |
2,400 |
105 |
50 |
10 |
0 |
0 |
0 |
0 |
0 |
280 |
0 |
2,400 |
2,450 |
110 |
55 |
15 |
0 |
0 |
0 |
0 |
0 |
290 |
0 |
2,450 |
2,500 |
115 |
55 |
20 |
0 |
0 |
0 |
0 |
0 |
300 |
0 |
2,500 |
2,550 |
120 |
60 |
25 |
0 |
0 |
0 |
0 |
0 |
310 |
0 |
2,550 |
2,600 |
125 |
65 |
25 |
0 |
0 |
0 |
0 |
0 |
320 |
0 |
2,600 |
2,650 |
130 |
70 |
30 |
0 |
0 |
0 |
0 |
0 |
330 |
0 |
2,650 |
2,700 |
135 |
75 |
35 |
0 |
0 |
0 |
0 |
0 |
340 |
0 |
2,700 |
2,750 |
140 |
75 |
40 |
0 |
0 |
0 |
0 |
0 |
350 |
0 |
2,750 |
2,800 |
145 |
80 |
45 |
5 |
0 |
0 |
0 |
0 |
360 |
0 |
2,800 |
2,850 |
145 |
85 |
45 |
10 |
0 |
0 |
0 |
0 |
370 |
0 |
2,850 |
2,900 |
150 |
90 |
50 |
10 |
0 |
0 |
0 |
0 |
380 |
0 |
2,900 |
2,950 |
155 |
95 |
55 |
15 |
0 |
0 |
0 |
0 |
390 |
0 |
2,950 |
3,000 |
160 |
95 |
60 |
20 |
0 |
0 |
0 |
0 |
400 |
0 |
3,000 |
3,050 |
165 |
100 |
65 |
25 |
0 |
0 |
0 |
0 |
420 |
0 |
3,050 |
3,100 |
170 |
105 |
65 |
30 |
0 |
0 |
0 |
0 |
430 |
0 |
3,100 |
3,150 |
175 |
110 |
70 |
30 |
0 |
0 |
0 |
0 |
440 |
0 |
3,150 |
3,200 |
180 |
115 |
75 |
35 |
0 |
0 |
0 |
0 |
450 |
0 |
3,200 |
3,250 |
185 |
120 |
80 |
40 |
0 |
0 |
0 |
0 |
460 |
0 |
3,250 |
3,300 |
190 |
125 |
85 |
45 |
5 |
0 |
0 |
0 |
480 |
0 |
3,300 |
3,400 |
200 |
135 |
90 |
50 |
15 |
0 |
0 |
0 |
490 |
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 |
|
3,400 |
3,500 |
210 |
145 |
100 |
60 |
20 |
0 |
0 |
0 |
490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42%に相当する金額を加算した金額 |
0 |
3,500 |
3,600 |
220 |
155 |
110 |
70 |
30 |
0 |
0 |
0 |
0 |
|
3,600 |
3,700 |
235 |
165 |
120 |
80 |
40 |
0 |
0 |
0 |
0 |
|
3,700 |
3,800 |
245 |
175 |
130 |
90 |
50 |
10 |
0 |
0 |
0 |
|
3,800 |
3,900 |
255 |
190 |
140 |
95 |
60 |
20 |
0 |
0 |
6 |
|
3,900 |
4,000 |
270 |
200 |
150 |
105 |
65 |
30 |
0 |
0 |
14 |
|
4,000 |
4,100 |
280 |
210 |
160 |
115 |
75 |
35 |
0 |
0 |
22 |
|
4,100 |
4,200 |
295 |
220 |
175 |
125 |
85 |
45 |
5 |
0 |
30 |
|
4,200 |
4,300 |
305 |
230 |
185 |
135 |
95 |
55 |
15 |
0 |
38 |
|
4,300 |
4,400 |
320 |
240 |
195 |
150 |
105 |
65 |
25 |
0 |
47 |
|
4,400 |
4,500 |
330 |
255 |
205 |
160 |
110 |
75 |
35 |
0 |
56 |
|
4,500 |
4,600 |
345 |
265 |
215 |
170 |
125 |
80 |
45 |
5 |
65 |
|
4,600 |
4,700 |
355 |
280 |
225 |
180 |
135 |
90 |
50 |
15 |
74 |
|
4,700 |
4,800 |
370 |
290 |
240 |
190 |
145 |
100 |
60 |
20 |
83 |
|
4,800 |
4,900 |
380 |
305 |
250 |
200 |
155 |
110 |
70 |
30 |
92 |
|
4,900 |
5,000 |
395 |
315 |
260 |
215 |
165 |
120 |
80 |
40 |
101 |
|
5,000 |
5,100 |
405 |
330 |
275 |
225 |
175 |
130 |
90 |
50 |
1,200円 |
110 |
5,100 |
5,200 |
420 |
340 |
285 |
235 |
190 |
140 |
95 |
60 |
1,200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 |
119 |
5,200 |
5,300 |
435 |
355 |
300 |
245 |
200 |
150 |
105 |
65 |
128 |
|
5,300 |
5,400 |
450 |
365 |
310 |
260 |
210 |
165 |
115 |
75 |
137 |
|
5,400 |
5,500 |
465 |
380 |
325 |
270 |
220 |
175 |
125 |
85 |
146 |
|
5,500 |
5,600 |
480 |
390 |
335 |
285 |
230 |
185 |
140 |
95 |
156 |
|
5,600 |
5,700 |
495 |
405 |
350 |
295 |
240 |
195 |
150 |
105 |
166 |
|
5,700 |
5,800 |
510 |
420 |
360 |
310 |
255 |
205 |
160 |
115 |
177 |
|
5,800 |
5,900 |
520 |
435 |
375 |
320 |
265 |
215 |
170 |
125 |
188 |
|
5,900 |
6,000 |
535 |
450 |
390 |
335 |
280 |
230 |
180 |
135 |
199 |
|
6,000 |
6,100 |
550 |
465 |
400 |
345 |
290 |
240 |
190 |
145 |
210 |
|
6,100 |
6,200 |
565 |
480 |
415 |
360 |
305 |
250 |
205 |
155 |
220 |
|
6,200 |
6,300 |
585 |
495 |
430 |
375 |
320 |
265 |
215 |
170 |
231 |
|
6,300 |
6,400 |
600 |
510 |
445 |
385 |
330 |
280 |
225 |
180 |
242 |
|
6,400 |
6,500 |
615 |
525 |
460 |
400 |
345 |
290 |
240 |
190 |
253 |
|
6,500 |
6,600 |
635 |
540 |
475 |
415 |
360 |
305 |
250 |
205 |
264 |
|
6,600 |
6,700 |
650 |
555 |
490 |
430 |
370 |
320 |
265 |
215 |
274 |
|
6,700 |
6,800 |
670 |
570 |
505 |
445 |
385 |
330 |
275 |
225 |
285 |
|
6,800 |
6,900 |
685 |
585 |
525 |
460 |
400 |
345 |
290 |
235 |
296 |
|
6,900 |
7,000 |
705 |
605 |
540 |
475 |
415 |
355 |
305 |
250 |
307 |
|
7,000 |
7,100 |
720 |
620 |
555 |
490 |
430 |
370 |
315 |
260 |
318 |
|
7,100 |
7,200 |
735 |
635 |
570 |
505 |
445 |
385 |
330 |
275 |
328 |
|
7,200 |
7,300 |
755 |
655 |
585 |
520 |
460 |
395 |
345 |
290 |
340 |
|
7,300 |
7,400 |
770 |
670 |
600 |
535 |
475 |
410 |
355 |
300 |
352 |
|
7,400 |
7,500 |
790 |
690 |
620 |
550 |
490 |
425 |
370 |
315 |
365 |
|
7,500 |
7,600 |
810 |
705 |
635 |
565 |
505 |
440 |
385 |
330 |
378 |
|
7,600 |
7,700 |
830 |
725 |
655 |
585 |
520 |
460 |
395 |
340 |
390 |
|
7,700 |
7,800 |
850 |
740 |
670 |
600 |
535 |
475 |
410 |
355 |
403 |
|
7,800 |
7,900 |
870 |
755 |
685 |
615 |
550 |
490 |
425 |
370 |
415 |
|
7,900 |
8,000 |
890 |
775 |
705 |
635 |
565 |
505 |
440 |
380 |
428 |
|
8,000 |
8,100 |
910 |
795 |
720 |
650 |
580 |
520 |
455 |
395 |
441 |
|
8,100 |
8,200 |
930 |
815 |
740 |
670 |
600 |
535 |
470 |
410 |
453 |
|
8,200 |
8,300 |
950 |
835 |
755 |
685 |
615 |
550 |
485 |
425 |
467 |
|
8,300 |
8,400 |
970 |
855 |
770 |
700 |
630 |
565 |
500 |
440 |
480 |
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 |
|
8,400 |
8,500 |
990 |
875 |
790 |
720 |
650 |
580 |
515 |
455 |
493 |
|
8,500 |
8,600 |
1,010 |
895 |
810 |
735 |
665 |
595 |
530 |
470 |
506 |
|
8,600 |
8,700 |
1,030 |
915 |
830 |
755 |
685 |
615 |
545 |
485 |
520 |
|
8,700 |
8,800 |
1,050 |
935 |
850 |
770 |
700 |
630 |
560 |
500 |
533 |
|
8,800 |
8,900 |
1,070 |
955 |
870 |
790 |
720 |
650 |
580 |
515 |
546 |
|
8,900 |
9,000 |
1,090 |
975 |
890 |
810 |
735 |
665 |
595 |
530 |
562 |
|
9,000 |
9,100 |
1,110 |
995 |
910 |
830 |
750 |
680 |
610 |
545 |
577 |
|
9,100 |
9,200 |
1,130 |
1,015 |
930 |
850 |
770 |
700 |
630 |
560 |
592 |
|
9,200 |
9,300 |
1,155 |
1,035 |
950 |
870 |
790 |
715 |
645 |
575 |
607 |
|
9,300 |
9,400 |
1,175 |
1,055 |
970 |
890 |
810 |
735 |
665 |
595 |
622 |
|
9,400 |
9,500 |
1,200 |
1,075 |
990 |
910 |
830 |
750 |
680 |
610 |
638 |
|
9,500 |
9,600 |
1,220 |
1,095 |
1,010 |
930 |
850 |
765 |
695 |
625 |
653 |
|
9,600 |
9,700 |
1,245 |
1,115 |
1,030 |
950 |
870 |
785 |
715 |
645 |
668 |
|
9,700 |
9,800 |
1,265 |
1,135 |
1,050 |
970 |
890 |
805 |
730 |
660 |
683 |
|
9,800 |
9,900 |
1,290 |
1,155 |
1,070 |
990 |
910 |
825 |
750 |
680 |
698 |
|
9,900 |
10,000 |
1,315 |
1,180 |
1,090 |
1,010 |
930 |
845 |
765 |
695 |
714 |
|
10,000円 |
1,325 |
1,190 |
1,100 |
1,020 |
940 |
855 |
775 |
705 |
729 |
||
10,000円をこえ11,000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24%に相当する金額を加算した金額 |
729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16%に相当する金額を加算した金額 |
|||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
11,000円 |
1,565 |
1,430 |
1,340 |
1,260 |
1,180 |
1,095 |
1,015 |
945 |
889 |
||
11,000円をこえ12,500円に満たない金額 |
11,000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11,000円をこえる金額の27%に相当する金額を加算した金額 |
889円に、その日の社会保険料控除後の給与等の金額のうち11,000円をこえる金額の18%に相当する金額を加算した金額 |
|||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
12,500円 |
1,970 |
1,835 |
1,745 |
1,665 |
1,585 |
1,500 |
1,420 |
1,350 |
1,159 |
||
12,500円をこえ14,500円に満たない金額 |
12,500円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち12,500円をこえる金額の30%に相当する金額を加算した金額 |
1,159円に、その日の社会保険料控除後の給与等の金額のうち12,500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 |
||||
14,500円 |
2,570 |
2,435 |
2,345 |
2,265 |
2,185 |
2,100 |
2,020 |
1,950 |
|||
14,500円をこえ16,000円に満たない金額 |
14,500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14,500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 |
|||
16,000円 |
3,080 |
2,945 |
2,855 |
2,775 |
2,695 |
2,610 |
2,530 |
2,460 |
1,894 |
||
16,000円をこえ18,500円に満たない金額 |
16,000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16,000円をこえる金額の38%に相当する金額を加算した金額 |
1,894円に、その日の社会保険料控除後の給与等の金額のうち16,000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 |
円 |
|||
18,500円 |
4,030 |
3,895 |
3,805 |
3,725 |
3,645 |
3,560 |
3,480 |
3,410 |
2,494 |
||
18,500円をこえ21,500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42%に相当する金額を加算した金額 |
2,494円に、その日の社会保険料控除後の給与等の金額のうち18,500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 |
|||
21,500円 |
5,290 |
5,155 |
5,065 |
4,985 |
4,905 |
4,820 |
4,740 |
4,670 |
3,304 |
||
21,500円をこえ27,000円に満たない金額 |
21,500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21,500円をこえる金額の46%に相当する金額を加算した金額 |
3,304円に、その日の社会保険料控除後の給与等の金額のうち21,500円をこえる金額の30%に相当する金額を加算した金額 |
|||||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|||
27,000円 |
7,820 |
7,685 |
7,595 |
7,515 |
7,435 |
7,350 |
7,270 |
7,200 |
14,400 |
||
27,000円をこえ35,500円に満たない金額 |
27,000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27,000円をこえる金額の50%に相当する金額を加算した金額 |
14,400円に、その日の社会保険料控除後の給与等の金額のうち27,000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 |
||||
35,500円 |
12,070 |
11,935 |
11,845 |
11,765 |
11,685 |
11,600 |
11,520 |
11,450 |
|||
35,500円をこえ57,500円に満たない金額 |
35,500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35,500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 |
24,170 |
24,035 |
23,945 |
23,865 |
23,785 |
23,700 |
23,620 |
23,550 |
|||
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45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45円を、上の各欄によつて求めた税額から控除した金額 |
― |
その日の社会保険料控除後の給与等の金額 |
扶養親族の数 |
|||||||
1人 |
2人 |
3人 |
4人 |
5人 |
6人 |
7人 |
||
以上 |
未満 |
税額 |
||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
1,600円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
1,600 |
1,650 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
1,650 |
1,700 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
1,700 |
1,750 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
1,750 |
1,800 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
1,800 |
1,850 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
1,850 |
1,900 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
1,900 |
1,950 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
1,950 |
2,000 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
2,000 |
2,050 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
2,050 |
2,100 |
40 |
5 |
0 |
0 |
0 |
0 |
0 |
2,100 |
2,150 |
45 |
5 |
0 |
0 |
0 |
0 |
0 |
2,150 |
2,200 |
50 |
10 |
0 |
0 |
0 |
0 |
0 |
2,200 |
2,250 |
55 |
15 |
0 |
0 |
0 |
0 |
0 |
2,250 |
2,300 |
60 |
20 |
0 |
0 |
0 |
0 |
0 |
2,300 |
2,350 |
60 |
25 |
0 |
0 |
0 |
0 |
0 |
2,350 |
2,400 |
65 |
25 |
0 |
0 |
0 |
0 |
0 |
2,400 |
2,450 |
70 |
30 |
0 |
0 |
0 |
0 |
0 |
2,450 |
2,500 |
75 |
35 |
0 |
0 |
0 |
0 |
0 |
2,500 |
2,550 |
80 |
40 |
0 |
0 |
0 |
0 |
0 |
2,550 |
2,600 |
80 |
45 |
5 |
0 |
0 |
0 |
0 |
2,600 |
2,650 |
85 |
45 |
10 |
0 |
0 |
0 |
0 |
2,650 |
2,700 |
90 |
50 |
10 |
0 |
0 |
0 |
0 |
2,700 |
2,750 |
95 |
55 |
15 |
0 |
0 |
0 |
0 |
2,750 |
2,800 |
100 |
60 |
20 |
0 |
0 |
0 |
0 |
2,800 |
2,850 |
100 |
65 |
25 |
0 |
0 |
0 |
0 |
2,850 |
2,900 |
105 |
65 |
30 |
0 |
0 |
0 |
0 |
2,900 |
2,950 |
110 |
70 |
30 |
0 |
0 |
0 |
0 |
2,950 |
3,000 |
115 |
75 |
35 |
0 |
0 |
0 |
0 |
3,000 |
3,050 |
120 |
80 |
40 |
0 |
0 |
0 |
0 |
3,050 |
3,100 |
125 |
85 |
45 |
5 |
0 |
0 |
0 |
3,100 |
3,150 |
130 |
85 |
50 |
10 |
0 |
0 |
0 |
3,150 |
3,200 |
135 |
90 |
55 |
15 |
0 |
0 |
0 |
3,200 |
3,250 |
140 |
95 |
55 |
20 |
0 |
0 |
0 |
3,250 |
3,300 |
145 |
100 |
60 |
25 |
0 |
0 |
0 |
3,300 |
3,400 |
155 |
105 |
70 |
30 |
0 |
0 |
0 |
3,400 |
3,500 |
165 |
120 |
75 |
40 |
0 |
0 |
0 |
3,500 |
3,600 |
175 |
130 |
85 |
50 |
10 |
0 |
0 |
3,600 |
3,700 |
185 |
140 |
95 |
55 |
20 |
0 |
0 |
3,700 |
3,800 |
195 |
150 |
105 |
65 |
25 |
0 |
0 |
3,800 |
3,900 |
210 |
160 |
115 |
75 |
35 |
0 |
0 |
3,900 |
4,000 |
220 |
170 |
125 |
85 |
45 |
5 |
0 |
4,000 |
4,100 |
230 |
180 |
135 |
95 |
55 |
15 |
0 |
4,100 |
4,200 |
240 |
195 |
145 |
100 |
65 |
25 |
0 |
4,200 |
4,300 |
250 |
205 |
155 |
110 |
70 |
35 |
0 |
4,300 |
4,400 |
265 |
215 |
170 |
120 |
80 |
40 |
5 |
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 |
4,400 |
4,500 |
275 |
225 |
180 |
130 |
90 |
50 |
10 |
4,500 |
4,600 |
290 |
235 |
190 |
145 |
100 |
60 |
20 |
4,600 |
4,700 |
300 |
245 |
200 |
155 |
110 |
70 |
30 |
4,700 |
4,800 |
315 |
260 |
210 |
165 |
120 |
80 |
40 |
4,800 |
4,900 |
325 |
270 |
220 |
175 |
130 |
85 |
50 |
4,900 |
5,000 |
340 |
285 |
235 |
185 |
140 |
95 |
55 |
5,000 |
5,100 |
350 |
300 |
245 |
195 |
150 |
105 |
65 |
5,100 |
5,200 |
365 |
310 |
255 |
210 |
160 |
115 |
75 |
5,200 |
5,300 |
375 |
325 |
270 |
220 |
170 |
125 |
85 |
5,300 |
5,400 |
390 |
335 |
280 |
230 |
185 |
135 |
95 |
5,400 |
5,500 |
405 |
350 |
295 |
240 |
195 |
145 |
100 |
5,500 |
5,600 |
415 |
360 |
305 |
250 |
205 |
160 |
110 |
5,600 |
5,700 |
430 |
375 |
320 |
265 |
215 |
170 |
120 |
5,700 |
5,800 |
445 |
385 |
330 |
275 |
225 |
180 |
135 |
5,800 |
5,900 |
460 |
400 |
345 |
290 |
235 |
190 |
145 |
5,900 |
6,000 |
475 |
415 |
355 |
300 |
250 |
200 |
155 |
6,000 |
6,100 |
490 |
430 |
370 |
315 |
260 |
210 |
165 |
6,100 |
6,200 |
505 |
445 |
385 |
330 |
275 |
225 |
175 |
6,200 |
6,300 |
520 |
460 |
395 |
340 |
290 |
235 |
190 |
6,300 |
6,400 |
535 |
475 |
410 |
355 |
300 |
245 |
200 |
6,400 |
6,500 |
550 |
490 |
425 |
370 |
315 |
260 |
210 |
6,500 |
6,600 |
565 |
505 |
440 |
380 |
330 |
275 |
225 |
6,600 |
6,700 |
580 |
520 |
455 |
395 |
340 |
285 |
235 |
6,700 |
6,800 |
600 |
535 |
470 |
410 |
355 |
300 |
245 |
6,800 |
6,900 |
615 |
550 |
485 |
425 |
365 |
315 |
260 |
6,900 |
7,000 |
635 |
565 |
500 |
440 |
380 |
325 |
270 |
7,000 |
7,100 |
650 |
580 |
520 |
455 |
395 |
340 |
285 |
7,100 |
7,200 |
665 |
595 |
535 |
470 |
410 |
355 |
300 |
7,200 |
7,300 |
685 |
615 |
550 |
485 |
425 |
365 |
310 |
7,300 |
7,400 |
700 |
630 |
565 |
500 |
440 |
380 |
325 |
7,400 |
7,500 |
720 |
650 |
580 |
515 |
455 |
395 |
340 |
7,500 |
7,600 |
735 |
665 |
595 |
530 |
470 |
405 |
350 |
7,600 |
7,700 |
755 |
685 |
615 |
545 |
485 |
420 |
365 |
7,700 |
7,800 |
770 |
700 |
630 |
560 |
500 |
435 |
380 |
7,800 |
7,900 |
790 |
715 |
645 |
575 |
515 |
450 |
390 |
7,900 |
8,000 |
810 |
735 |
665 |
595 |
530 |
470 |
405 |
8,000 |
8,100 |
830 |
750 |
680 |
610 |
545 |
485 |
420 |
8,100 |
8,200 |
850 |
770 |
700 |
630 |
560 |
500 |
435 |
8,200 |
8,300 |
870 |
785 |
715 |
645 |
575 |
515 |
450 |
8,300 |
8,400 |
890 |
805 |
730 |
660 |
590 |
530 |
465 |
8,400 |
8,500 |
910 |
825 |
750 |
680 |
610 |
545 |
480 |
8,500 |
8,600 |
930 |
845 |
765 |
695 |
625 |
560 |
495 |
8,600 |
8,700 |
950 |
865 |
785 |
715 |
645 |
575 |
510 |
8,700 |
8,800 |
970 |
885 |
805 |
730 |
660 |
590 |
525 |
8,800 |
8,900 |
990 |
905 |
825 |
750 |
680 |
610 |
540 |
8,900 |
9,000 |
1,010 |
925 |
845 |
765 |
695 |
625 |
555 |
9,000 |
9,100 |
1,030 |
945 |
865 |
785 |
710 |
640 |
575 |
9,100 |
9,200 |
1,050 |
965 |
885 |
805 |
730 |
660 |
590 |
9,200 |
9,300 |
1,070 |
985 |
905 |
825 |
745 |
675 |
605 |
9,300 |
9,400 |
1,090 |
1,005 |
925 |
845 |
765 |
695 |
625 |
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 |
9,400 |
9,500 |
1,110 |
1,025 |
945 |
865 |
780 |
710 |
640 |
9,500 |
9,600 |
1,130 |
1,045 |
965 |
885 |
800 |
725 |
655 |
9,600 |
9,700 |
1,150 |
1,065 |
985 |
905 |
820 |
745 |
675 |
9,700 |
9,800 |
1,175 |
1,085 |
1,005 |
925 |
840 |
760 |
690 |
9,800 |
9,900 |
1,195 |
1,105 |
1,025 |
945 |
860 |
780 |
710 |
9,900 |
10,000 |
1,220 |
1,125 |
1,045 |
965 |
880 |
800 |
725 |
10,000円 |
1,230 |
1,140 |
1,055 |
975 |
890 |
810 |
735 |
|
10,000円をこえ11,000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24%に相当する金額を加算した金額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
11,000円 |
1,470 |
1,380 |
1,295 |
1,215 |
1,130 |
1,050 |
975 |
|
11,000円をこえ12,500円に満たない金額 |
11,000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11,000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 |
||
12,500円 |
1,875 |
1,785 |
1,700 |
1,620 |
1,535 |
1,455 |
1,380 |
|
12,500円をこえ14,500円に満たない金額 |
12,500円の場合の税額に、その日の社会保険料控除後の給与等の金額のうち12,500円をこえる金額の30%に相当する金額を加算した金額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
14,500円 |
2,475 |
2,385 |
2,300 |
2,220 |
2,135 |
2,055 |
1,980 |
|
14,500円をこえ16,000円に満たない金額 |
14,500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14,500円をこえる金額の34%に相当する金額を加算した金額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
16,000円 |
2,985 |
2,895 |
2,810 |
2,730 |
2,645 |
2,565 |
2,490 |
|
16,000円をこえ18,500円に満たない金額 |
16,000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16,000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 |
||
18,500円 |
3,935 |
3,845 |
3,760 |
3,680 |
3,595 |
3,515 |
3,440 |
|
18,500円をこえ21,500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42%に相当する金額を加算した金額 |
|||||||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
21,500円 |
5,195 |
5,105 |
5,020 |
4,940 |
4,855 |
4,775 |
4,700 |
|
21,500円をこえ27,000円に満たない金額 |
21,500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21,500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 |
||
27,000円 |
7,725 |
7,635 |
7,550 |
7,470 |
7,385 |
7,305 |
7,230 |
|
27,000円をこえ35,500円に満たない金額 |
27,000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27,000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 |
||
35,500円 |
11,975 |
11,885 |
11,800 |
11,720 |
11,635 |
11,555 |
11,480 |
|
35,500円をこえ57,500円に満たない金額 |
35,500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35,500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 |
24,075 |
23,985 |
23,900 |
23,820 |
23,735 |
23,655 |
23,580 |
|
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45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 |
24千円未満 |
40千円未満 |
52千円未満 |
63千円未満 |
74千円未満 |
84千円未満 |
94千円未満 |
104千円未満 |
||||||||||
2 |
24 |
26 |
40 |
44 |
52 |
56 |
63 |
68 |
74 |
79 |
84 |
90 |
94 |
100 |
104 |
111 |
||
4 |
26 |
28 |
44 |
48 |
56 |
61 |
68 |
73 |
79 |
85 |
90 |
96 |
100 |
108 |
111 |
119 |
||
6 |
28 |
45 |
48 |
59 |
61 |
69 |
73 |
79 |
85 |
92 |
96 |
104 |
108 |
116 |
119 |
128 |
||
8 |
45 |
75 |
59 |
85 |
69 |
92 |
79 |
102 |
92 |
114 |
104 |
125 |
116 |
134 |
128 |
142 |
||
10 |
75 |
100 |
85 |
116 |
92 |
128 |
102 |
136 |
114 |
144 |
125 |
151 |
134 |
159 |
142 |
169 |
90千円未満 |
|
12 |
100 |
134 |
116 |
145 |
128 |
153 |
136 |
161 |
144 |
169 |
151 |
179 |
159 |
190 |
169 |
201 |
||
14 |
134 |
159 |
145 |
170 |
153 |
179 |
161 |
190 |
169 |
200 |
179 |
210 |
190 |
221 |
201 |
231 |
||
16 |
159 |
179 |
170 |
194 |
179 |
205 |
190 |
216 |
200 |
226 |
210 |
237 |
221 |
248 |
231 |
256 |
||
18 |
179 |
209 |
194 |
223 |
205 |
234 |
216 |
244 |
226 |
254 |
237 |
262 |
248 |
270 |
256 |
279 |
||
20 |
209 |
242 |
223 |
255 |
234 |
262 |
244 |
270 |
254 |
278 |
262 |
286 |
270 |
295 |
279 |
304 |
90 |
120 |
22 |
242 |
266 |
255 |
278 |
262 |
287 |
270 |
295 |
278 |
304 |
286 |
312 |
295 |
321 |
304 |
329 |
||
24 |
266 |
290 |
278 |
302 |
287 |
310 |
295 |
318 |
304 |
326 |
312 |
335 |
321 |
345 |
329 |
355 |
||
26 |
290 |
315 |
302 |
327 |
310 |
336 |
318 |
344 |
326 |
354 |
335 |
363 |
345 |
373 |
355 |
382 |
||
28 |
315 |
335 |
327 |
348 |
336 |
357 |
344 |
367 |
354 |
377 |
363 |
387 |
373 |
397 |
382 |
407 |
||
30 |
335 |
358 |
348 |
372 |
357 |
382 |
367 |
391 |
377 |
401 |
387 |
411 |
397 |
420 |
407 |
430 |
120 |
160 |
32 |
358 |
396 |
372 |
411 |
382 |
421 |
391 |
431 |
401 |
442 |
411 |
452 |
420 |
462 |
430 |
472 |
||
35 |
396 |
437 |
411 |
451 |
421 |
461 |
431 |
470 |
442 |
480 |
452 |
490 |
462 |
500 |
472 |
511 |
||
38 |
437 |
488 |
451 |
501 |
461 |
511 |
470 |
520 |
480 |
529 |
490 |
539 |
500 |
549 |
511 |
560 |
160 |
200 |
41 |
488 |
550 |
501 |
566 |
511 |
576 |
520 |
587 |
529 |
598 |
539 |
608 |
549 |
619 |
560 |
630 |
||
44 |
550 |
637 |
566 |
652 |
576 |
662 |
587 |
672 |
598 |
683 |
608 |
693 |
619 |
703 |
630 |
713 |
200 |
270 |
47 |
637 |
785 |
652 |
799 |
662 |
809 |
672 |
819 |
683 |
828 |
693 |
838 |
703 |
848 |
713 |
857 |
||
50 |
785 |
1,060 |
799 |
1,077 |
809 |
1,089 |
819 |
1,100 |
828 |
1,112 |
838 |
1,124 |
848 |
1,135 |
857 |
1,147 |
270 |
350 |
55 |
1,060 |
1,727 |
1,077 |
1,744 |
1,089 |
1,755 |
1,100 |
1,767 |
1,112 |
1,779 |
1,124 |
1,790 |
1,135 |
1,802 |
1,147 |
1,814 |
350 |
570 |
60 |
1,727 |
3,394 |
1,744 |
3,410 |
1,755 |
3,422 |
1,767 |
3,434 |
1,779 |
3,445 |
1,790 |
3,457 |
1,802 |
3,469 |
1,814 |
3,480 |
570 |
1,110 |
65 |
3,394千円以上 |
3,410千円以上 |
3,422千円以上 |
3,434千円以上 |
3,445千円以上 |
3,457千円以上 |
3,469千円以上 |
3,480千円以上 |
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 |
41,600 |
614,000 |
618,000 |
65,600 |
261,000 |
264,000 |
26,100 |
418,000 |
422,000 |
42,100 |
618,000 |
622,000 |
66,100 |
264,000 |
267,000 |
26,400 |
422,000 |
426,000 |
42,600 |
622,000 |
626,000 |
66,600 |
267,000 |
270,000 |
26,700 |
426,000 |
430,000 |
43,100 |
626,000 |
630,000 |
67,100 |
270,000 |
273,000 |
27,000 |
430,000 |
434,000 |
43,600 |
630,000 |
634,000 |
67,600 |
273,000 |
276,000 |
27,300 |
434,000 |
438,000 |
44,000 |
634,000 |
638,000 |
68,000 |
276,000 |
279,000 |
27,600 |
438,000 |
442,000 |
44,500 |
638,000 |
642,000 |
68,500 |
279,000 |
282,000 |
27,900 |
442,000 |
446,000 |
45,000 |
642,000 |
646,000 |
69,000 |
282,000 |
285,000 |
28,200 |
446,000 |
450,000 |
45,500 |
646,000 |
650,000 |
69,500 |
285,000 |
288,000 |
28,500 |
450,000 |
454,000 |
46,000 |
650,000 |
655,000 |
70,000 |
288,000 |
291,000 |
28,800 |
454,000 |
458,000 |
46,400 |
655,000 |
660,000 |
70,600 |
291,000 |
294,000 |
29,100 |
458,000 |
462,000 |
46,900 |
660,000 |
665,000 |
71,200 |
294,000 |
297,000 |
29,400 |
462,000 |
466,000 |
47,400 |
665,000 |
670,000 |
71,800 |
297,000 |
300,000 |
29,700 |
466,000 |
470,000 |
47,900 |
670,000 |
675,000 |
72,400 |
300,000 |
303,000 |
30,000 |
470,000 |
474,000 |
48,400 |
675,000 |
680,000 |
73,000 |
303,000 |
306,000 |
30,300 |
474,000 |
478,000 |
48,800 |
680,000 |
685,000 |
73,600 |
306,000 |
309,000 |
30,600 |
478,000 |
482,000 |
49,300 |
685,000 |
690,000 |
74,200 |
309,000 |
312,000 |
30,900 |
482,000 |
486,000 |
49,800 |
690,000 |
695,000 |
74,800 |
312,000 |
315,000 |
31,200 |
486,000 |
490,000 |
50,300 |
695,000 |
700,000 |
75,400 |
315,000 |
318,000 |
31,500 |
490,000 |
494,000 |
50,800 |
700,000 |
705,000 |
76,000 |
318,000 |
321,000 |
31,800 |
494,000 |
498,000 |
51,200 |
705,000 |
710,000 |
76,600 |
321,000 |
324,000 |
32,100 |
498,000 |
502,000 |
51,700 |
710,000 |
715,000 |
77,200 |
324,000 |
327,000 |
32,400 |
502,000 |
506,000 |
52,200 |
715,000 |
720,000 |
77,800 |
327,000 |
330,000 |
32,700 |
506,000 |
510,000 |
52,700 |
720,000 |
725,000 |
78,400 |
330,000 |
333,000 |
33,000 |
510,000 |
514,000 |
53,200 |
725,000 |
730,000 |
79,000 |
333,000 |
336,000 |
33,300 |
514,000 |
518,000 |
53,600 |
730,000 |
735,000 |
79,600 |
336,000 |
339,000 |
33,600 |
518,000 |
522,000 |
54,100 |
735,000 |
740,000 |
80,200 |
339,000 |
342,000 |
33,900 |
522,000 |
526,000 |
54,600 |
740,000 |
745,000 |
80,800 |
342,000 |
345,000 |
34,200 |
526,000 |
530,000 |
55,100 |
745,000 |
750,000 |
81,400 |
345,000 |
348,000 |
34,500 |
530,000 |
534,000 |
55,600 |
750,000 |
755,000 |
82,000 |
348,000 |
351,000 |
34,800 |
534,000 |
538,000 |
56,000 |
755,000 |
760,000 |
82,600 |
351,000 |
354,000 |
35,100 |
538,000 |
542,000 |
56,500 |
760,000 |
765,000 |
83,200 |
354,000 |
357,000 |
35,400 |
542,000 |
546,000 |
57,000 |
765,000 |
770,000 |
83,800 |
357,000 |
360,000 |
35,700 |
546,000 |
550,000 |
57,500 |
770,000 |
775,000 |
84,400 |
360,000 |
363,000 |
36,000 |
550,000 |
554,000 |
58,000 |
775,000 |
780,000 |
85,000 |
363,000 |
366,000 |
36,300 |
554,000 |
558,000 |
58,400 |
780,000 |
785,000 |
85,600 |
366,000 |
369,000 |
36,600 |
558,000 |
562,000 |
58,900 |
785,000 |
790,000 |
86,200 |
369,000 |
372,000 |
36,900 |
562,000 |
566,000 |
59,400 |
790,000 |
795,000 |
86,800 |
372,000 |
375,000 |
37,200 |
566,000 |
570,000 |
59,900 |
795,000 |
800,000 |
87,400 |
375,000 |
378,000 |
37,500 |
570,000 |
574,000 |
60,400 |
800,000 |
805,000 |
88,000 |
378,000 |
381,000 |
37,800 |
574,000 |
578,000 |
60,800 |
805,000 |
810,000 |
88,700 |
381,000 |
384,000 |
38,100 |
578,000 |
582,000 |
61,300 |
810,000 |
815,000 |
89,400 |
384,000 |
387,000 |
38,400 |
582,000 |
586,000 |
61,800 |
815,000 |
820,000 |
90,100 |
387,000 |
390,000 |
38,700 |
586,000 |
590,000 |
62,300 |
820,000 |
825,000 |
90,800 |
390,000 |
394,000 |
39,000 |
590,000 |
594,000 |
62,800 |
825,000 |
830,000 |
91,500 |
394,000 |
398,000 |
39,400 |
594,000 |
598,000 |
63,200 |
830,000 |
835,000 |
92,200 |
398,000 |
402,000 |
39,800 |
598,000 |
602,000 |
63,700 |
835,000 |
840,000 |
92,900 |
402,000 |
406,000 |
40,200 |
602,000 |
606,000 |
64,200 |
840,000 |
845,000 |
93,600 |
406,000 |
410,000 |
40,700 |
606,000 |
610,000 |
64,700 |
845,000 |
850,000 |
94,300 |
410,000 |
414,000 |
41,200 |
610,000 |
614,000 |
65,200 |
850,000 |
855,000 |
95,000 |
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 |
95,700 |
1,105,000 |
1,110,000 |
130,700 |
1,355,000 |
1,360,000 |
168,800 |
860,000 |
865,000 |
96,400 |
1,110,000 |
1,115,000 |
131,400 |
1,360,000 |
1,365,000 |
169,600 |
865,000 |
870,000 |
97,100 |
1,115,000 |
1,120,000 |
132,100 |
1,365,000 |
1,370,000 |
170,400 |
870,000 |
875,000 |
97,800 |
1,120,000 |
1,125,000 |
132,800 |
1,370,000 |
1,375,000 |
171,200 |
875,000 |
880,000 |
98,500 |
1,125,000 |
1,130,000 |
133,500 |
1,375,000 |
1,380,000 |
172,000 |
880,000 |
885,000 |
99,200 |
1,130,000 |
1,135,000 |
134,200 |
1,380,000 |
1,385,000 |
172,800 |
885,000 |
890,000 |
99,900 |
1,135,000 |
1,140,000 |
134,900 |
1,385,000 |
1,390,000 |
173,600 |
890,000 |
895,000 |
100,600 |
1,140,000 |
1,145,000 |
135,600 |
1,390,000 |
1,395,000 |
174,400 |
895,000 |
900,000 |
101,300 |
1,145,000 |
1,150,000 |
136,300 |
1,395,000 |
1,400,000 |
175,200 |
900,000 |
905,000 |
102,000 |
1,150,000 |
1,155,000 |
137,000 |
1,400,000 |
1,405,000 |
176,000 |
905,000 |
910,000 |
102,700 |
1,155,000 |
1,160,000 |
137,700 |
1,405,000 |
1,410,000 |
176,800 |
910,000 |
915,000 |
103,400 |
1,160,000 |
1,165,000 |
138,400 |
1,410,000 |
1,415,000 |
177,600 |
915,000 |
920,000 |
104,100 |
1,165,000 |
1,170,000 |
139,100 |
1,415,000 |
1,420,000 |
178,400 |
920,000 |
925,000 |
104,800 |
1,170,000 |
1,175,000 |
139,800 |
1,420,000 |
1,425,000 |
179,200 |
925,000 |
930,000 |
105,500 |
1,175,000 |
1,180,000 |
140,500 |
1,425,000 |
1,430,000 |
180,000 |
930,000 |
935,000 |
106,200 |
1,180,000 |
1,185,000 |
141,200 |
1,430,000 |
1,435,000 |
180,800 |
935,000 |
940,000 |
106,900 |
1,185,000 |
1,190,000 |
141,900 |
1,435,000 |
1,440,000 |
181,600 |
940,000 |
945,000 |
107,600 |
1,190,000 |
1,195,000 |
142,600 |
1,440,000 |
1,445,000 |
182,400 |
945,000 |
950,000 |
108,300 |
1,195,000 |
1,200,000 |
143,300 |
1,445,000 |
1,450,000 |
183,200 |
950,000 |
955,000 |
109,000 |
1,200,000 |
1,205,000 |
144,000 |
1,450,000 |
1,455,000 |
184,000 |
955,000 |
960,000 |
109,700 |
1,205,000 |
1,210,000 |
144,800 |
1,455,000 |
1,460,000 |
184,800 |
960,000 |
965,000 |
110,400 |
1,210,000 |
1,215,000 |
145,600 |
1,460,000 |
1,465,000 |
185,600 |
965,000 |
970,000 |
111,100 |
1,215,000 |
1,220,000 |
146,400 |
1,465,000 |
1,470,000 |
186,400 |
970,000 |
975,000 |
111,800 |
1,220,000 |
1,225,000 |
147,200 |
1,470,000 |
1,475,000 |
187,200 |
975,000 |
980,000 |
112,500 |
1,225,000 |
1,230,000 |
148,000 |
1,475,000 |
1,480,000 |
188,000 |
980,000 |
985,000 |
113,200 |
1,230,000 |
1,235,000 |
148,800 |
1,480,000 |
1,485,000 |
188,800 |
985,000 |
990,000 |
113,900 |
1,235,000 |
1,240,000 |
149,600 |
1,485,000 |
1,490,000 |
189,600 |
990,000 |
995,000 |
114,600 |
1,240,000 |
1,245,000 |
150,400 |
1,490,000 |
1,495,000 |
190,400 |
995,000 |
1,000,000 |
115,300 |
1,245,000 |
1,250,000 |
151,200 |
1,495,000 |
1,500,000 |
191,200 |
1,000,000 |
1,005,000 |
116,000 |
1,250,000 |
1,255,000 |
152,000 |
1,500,000 |
1,505,000 |
192,000 |
1,005,000 |
1,010,000 |
116,700 |
1,255,000 |
1,260,000 |
152,800 |
1,505,000 |
1,510,000 |
192,800 |
1,010,000 |
1,015,000 |
117,400 |
1,260,000 |
1,265,000 |
153,600 |
1,510,000 |
1,515,000 |
193,600 |
1,015,000 |
1,020,000 |
118,100 |
1,265,000 |
1,270,000 |
154,400 |
1,515,000 |
1,520,000 |
194,400 |
1,020,000 |
1,025,000 |
118,800 |
1,270,000 |
1,275,000 |
155,200 |
1,520,000 |
1,525,000 |
195,200 |
1,025,000 |
1,030,000 |
119,500 |
1,275,000 |
1,280,000 |
156,000 |
1,525,000 |
1,530,000 |
196,000 |
1,030,000 |
1,035,000 |
120,200 |
1,280,000 |
1,285,000 |
156,800 |
1,530,000 |
1,535,000 |
196,800 |
1,035,000 |
1,040,000 |
120,900 |
1,285,000 |
1,290,000 |
157,600 |
1,535,000 |
1,540,000 |
197,600 |
1,040,000 |
1,045,000 |
121,600 |
1,290,000 |
1,295,000 |
158,400 |
1,540,000 |
1,545,000 |
198,400 |
1,045,000 |
1,050,000 |
122,300 |
1,295,000 |
1,300,000 |
159,200 |
1,545,000 |
1,550,000 |
199,200 |
1,050,000 |
1,055,000 |
123,000 |
1,300,000 |
1,305,000 |
160,000 |
1,550,000 |
1,555,000 |
200,000 |
1,055,000 |
1,060,000 |
123,700 |
1,305,000 |
1,310,000 |
160,800 |
1,555,000 |
1,560,000 |
200,800 |
1,060,000 |
1,065,000 |
124,400 |
1,310,000 |
1,315,000 |
161,600 |
1,560,000 |
1,565,000 |
201,600 |
1,065,000 |
1,070,000 |
125,100 |
1,315,000 |
1,320,000 |
162,400 |
1,565,000 |
1,570,000 |
202,400 |
1,070,000 |
1,075,000 |
125,800 |
1,320,000 |
1,325,000 |
163,200 |
1,570,000 |
1,575,000 |
203,200 |
1,075,000 |
1,080,000 |
126,500 |
1,325,000 |
1,330,000 |
164,000 |
1,575,000 |
1,580,000 |
204,000 |
1,080,000 |
1,085,000 |
127,200 |
1,330,000 |
1,335,000 |
164,800 |
1,580,000 |
1,585,000 |
204,800 |
1,085,000 |
1,090,000 |
127,900 |
1,335,000 |
1,340,000 |
165,600 |
1,585,000 |
1,590,000 |
205,600 |
1,090,000 |
1,095,000 |
128,600 |
1,340,000 |
1,345,000 |
166,400 |
1,590,000 |
1,595,000 |
206,400 |
1,095,000 |
1,100,000 |
129,300 |
1,345,000 |
1,350,000 |
167,200 |
1,595,000 |
1,600,000 |
207,200 |
1,100,000 |
1,105,000 |
130,000 |
1,350,000 |
1,355,000 |
168,000 |
1,600,000 |
1,605,000 |
208,000 |
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 |
1,605,000 |
1,610,000 |
208,900 |
1,780,000 |
1,785,000 |
240,400 |
1,955,000 |
1,960,000 |
271,900 |
1,610,000 |
1,615,000 |
209,800 |
1,785,000 |
1,790,000 |
241,300 |
1,960,000 |
1,965,000 |
272,800 |
1,615,000 |
1,620,000 |
210,700 |
1,790,000 |
1,795,000 |
242,200 |
1,965,000 |
1,970,000 |
273,700 |
1,620,000 |
1,625,000 |
211,600 |
1,795,000 |
1,800,000 |
243,100 |
1,970,000 |
1,975,000 |
274,600 |
1,625,000 |
1,630,000 |
212,500 |
1,800,000 |
1,805,000 |
244,000 |
1,975,000 |
1,980,000 |
275,500 |
1,630,000 |
1,635,000 |
213,400 |
1,805,000 |
1,810,000 |
244,900 |
1,980,000 |
1,985,000 |
276,400 |
1,635,000 |
1,640,000 |
214,300 |
1,810,000 |
1,815,000 |
245,800 |
1,985,000 |
1,990,000 |
277,300 |
1,640,000 |
1,645,000 |
215,200 |
1,815,000 |
1,820,000 |
246,700 |
1,990,000 |
1,995,000 |
278,200 |
1,645,000 |
1,650,000 |
216,100 |
1,820,000 |
1,825,000 |
247,600 |
1,995,000 |
2,000,000 |
279,100 |
1,650,000 |
1,655,000 |
217,000 |
1,825,000 |
1,830,000 |
248,500 |
2,000,000 |
2,600,000 |
課税給与所得金額に21%を乗じて算出した金額から140,000円を控除した金額 |
1,655,000 |
1,660,000 |
217,900 |
1,830,000 |
1,835,000 |
249,400 |
|||
1,660,000 |
1,665,000 |
218,800 |
1,835,000 |
1,840,000 |
250,300 |
|||
1,665,000 |
1,670,000 |
219,700 |
1,840,000 |
1,845,000 |
251,200 |
|||
1,670,000 |
1,675,000 |
220,600 |
1,845,000 |
1,850,000 |
252,100 |
|||
1,675,000 |
1,680,000 |
221,500 |
1,850,000 |
1,855,000 |
253,000 |
|||
1,680,000 |
1,685,000 |
222,400 |
1,855,000 |
1,860,000 |
253,900 |
2,600,000 |
3,200,000 |
課税給与所得金額に24%を乗じて算出した金額から218,000円を控除した金額 |
1,685,000 |
1,690,000 |
223,300 |
1,860,000 |
1,865,000 |
254,800 |
|||
1,690,000 |
1,695,000 |
224,200 |
1,865,000 |
1,870,000 |
255,700 |
|||
1,695,000 |
1,700,000 |
225,100 |
1,870,000 |
1,875,000 |
256,600 |
|||
1,700,000 |
1,705,000 |
226,000 |
1,875,000 |
1,880,000 |
257,500 |
|||
1,705,000 |
1,710,000 |
226,900 |
1,880,000 |
1,885,000 |
258,400 |
3,200,000 |
3,800,000 |
課税給与所得金額に27%を乗じて算出した金額から314,000円を控除した金額 |
1,710,000 |
1,715,000 |
227,800 |
1,885,000 |
1,890,000 |
259,300 |
|||
1,715,000 |
1,720,000 |
228,700 |
1,890,000 |
1,895,000 |
260,200 |
|||
1,720,000 |
1,725,000 |
229,600 |
1,895,000 |
1,900,000 |
261,100 |
|||
1,725,000 |
1,730,000 |
230,500 |
1,900,000 |
1,905,000 |
262,000 |
|||
1,730,000 |
1,735,000 |
231,400 |
1,905,000 |
1,910,000 |
262,900 |
3,800,000 |
4,270,000 |
課税給与所得金額に30%を乗じて算出した金額から428,000円を控除した金額 |
1,735,000 |
1,740,000 |
232,300 |
1,910,000 |
1,915,000 |
263,800 |
|||
1,740,000 |
1,745,000 |
233,200 |
1,915,000 |
1,920,000 |
264,700 |
|||
1,745,000 |
1,750,000 |
234,100 |
1,920,000 |
1,925,000 |
265,600 |
|||
1,750,000 |
1,755,000 |
235,000 |
1,925,000 |
1,930,000 |
266,500 |
|||
1,755,000 |
1,760,000 |
235,900 |
1,930,000 |
1,935,000 |
267,400 |
4,270,000円 |
853,000円 |
|
1,760,000 |
1,765,000 |
236,800 |
1,935,000 |
1,940,000 |
268,300 |
|||
1,765,000 |
1,770,000 |
237,700 |
1,940,000 |
1,945,000 |
269,200 |
|||
1,770,000 |
1,775,000 |
238,600 |
1,945,000 |
1,950,000 |
270,100 |
|||
1,775,000 |
1,780,000 |
239,500 |
1,950,000 |
1,955,000 |
271,000 |
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 |
2,000円未満 |
0 |
100,000 |
102,000 |
5,000 |
274,000 |
278,000 |
13,700 |
|
2,000 |
4,000 |
100 |
102,000 |
104,000 |
5,100 |
278,000 |
282,000 |
13,900 |
4,000 |
6,000 |
200 |
104,000 |
106,000 |
5,200 |
282,000 |
286,000 |
14,100 |
6,000 |
8,000 |
300 |
106,000 |
108,000 |
5,300 |
286,000 |
290,000 |
14,300 |
8,000 |
10,000 |
400 |
108,000 |
110,000 |
5,400 |
290,000 |
294,000 |
14,500 |
10,000 |
12,000 |
500 |
110,000 |
112,000 |
5,500 |
294,000 |
298,000 |
14,700 |
12,000 |
14,000 |
600 |
112,000 |
114,000 |
5,600 |
298,000 |
302,000 |
14,900 |
14,000 |
16,000 |
700 |
114,000 |
116,000 |
5,700 |
302,000 |
306,000 |
15,100 |
16,000 |
18,000 |
800 |
116,000 |
118,000 |
5,800 |
306,000 |
310,000 |
15,300 |
18,000 |
20,000 |
900 |
118,000 |
120,000 |
5,900 |
310,000 |
314,000 |
15,500 |
20,000 |
22,000 |
1,000 |
120,000 |
122,000 |
6,000 |
314,000 |
318,000 |
15,700 |
22,000 |
24,000 |
1,100 |
122,000 |
124,000 |
6,100 |
318,000 |
322,000 |
15,900 |
24,000 |
26,000 |
1,200 |
124,000 |
126,000 |
6,200 |
322,000 |
326,000 |
16,100 |
26,000 |
28,000 |
1,300 |
126,000 |
130,000 |
6,300 |
326,000 |
330,000 |
16,300 |
28,000 |
30,000 |
1,400 |
130,000 |
134,000 |
6,500 |
330,000 |
334,000 |
16,500 |
30,000 |
32,000 |
1,500 |
134,000 |
138,000 |
6,700 |
334,000 |
338,000 |
16,700 |
32,000 |
34,000 |
1,600 |
138,000 |
142,000 |
6,900 |
338,000 |
342,000 |
16,900 |
34,000 |
36,000 |
1,700 |
142,000 |
146,000 |
7,100 |
342,000 |
346,000 |
17,100 |
36,000 |
38,000 |
1,800 |
146,000 |
150,000 |
7,300 |
346,000 |
350,000 |
17,300 |
38,000 |
40,000 |
1,900 |
150,000 |
154,000 |
7,500 |
350,000 |
354,000 |
17,500 |
40,000 |
42,000 |
2,000 |
154,000 |
158,000 |
7,700 |
354,000 |
358,000 |
17,700 |
42,000 |
44,000 |
2,100 |
158,000 |
162,000 |
7,900 |
358,000 |
362,000 |
17,900 |
44,000 |
46,000 |
2,200 |
162,000 |
166,000 |
8,100 |
362,000 |
366,000 |
18,100 |
46,000 |
48,000 |
2,300 |
166,000 |
170,000 |
8,300 |
366,000 |
370,000 |
18,300 |
48,000 |
50,000 |
2,400 |
170,000 |
174,000 |
8,500 |
370,000 |
374,000 |
18,500 |
50,000 |
52,000 |
2,500 |
174,000 |
178,000 |
8,700 |
374,000 |
378,000 |
18,700 |
52,000 |
54,000 |
2,600 |
178,000 |
182,000 |
8,900 |
378,000 |
382,000 |
18,900 |
54,000 |
56,000 |
2,700 |
182,000 |
186,000 |
9,100 |
382,000 |
386,000 |
19,100 |
56,000 |
58,000 |
2,800 |
186,000 |
190,000 |
9,300 |
386,000 |
390,000 |
19,300 |
58,000 |
60,000 |
2,900 |
190,000 |
194,000 |
9,500 |
390,000 |
396,000 |
19,500 |
60,000 |
62,000 |
3,000 |
194,000 |
198,000 |
9,700 |
396,000 |
402,000 |
19,800 |
62,000 |
64,000 |
3,100 |
198,000 |
202,000 |
9,900 |
402,000 |
408,000 |
20,100 |
64,000 |
66,000 |
3,200 |
202,000 |
206,000 |
10,100 |
408,000 |
414,000 |
20,400 |
66,000 |
68,000 |
3,300 |
206,000 |
210,000 |
10,300 |
414,000 |
420,000 |
20,700 |
68,000 |
70,000 |
3,400 |
210,000 |
214,000 |
10,500 |
420,000 |
426,000 |
21,000 |
70,000 |
72,000 |
3,500 |
214,000 |
218,000 |
10,700 |
426,000 |
432,000 |
21,300 |
72,000 |
74,000 |
3,600 |
218,000 |
222,000 |
10,900 |
432,000 |
438,000 |
21,600 |
74,000 |
76,000 |
3,700 |
222,000 |
226,000 |
11,100 |
438,000 |
444,000 |
21,900 |
76,000 |
78,000 |
3,800 |
226,000 |
230,000 |
11,300 |
444,000 |
450,000 |
22,200 |
78,000 |
80,000 |
3,900 |
230,000 |
234,000 |
11,500 |
450,000 |
456,000 |
22,500 |
80,000 |
82,000 |
4,000 |
234,000 |
238,000 |
11,700 |
456,000 |
462,000 |
22,800 |
82,000 |
84,000 |
4,100 |
238,000 |
242,000 |
11,900 |
462,000 |
468,000 |
23,100 |
84,000 |
86,000 |
4,200 |
242,000 |
246,000 |
12,100 |
468,000 |
474,000 |
23,400 |
86,000 |
88,000 |
4,300 |
246,000 |
250,000 |
12,300 |
474,000 |
480,000 |
23,700 |
88,000 |
90,000 |
4,400 |
250,000 |
254,000 |
12,500 |
480,000 |
486,000 |
24,000 |
90,000 |
92,000 |
4,500 |
254,000 |
258,000 |
12,700 |
486,000 |
492,000 |
24,300 |
92,000 |
94,000 |
4,600 |
258,000 |
262,000 |
12,900 |
492,000 |
498,000 |
24,600 |
94,000 |
96,000 |
4,700 |
262,000 |
266,000 |
13,100 |
498,000 |
504,000 |
24,900 |
96,000 |
98,000 |
4,800 |
266,000 |
270,000 |
13,300 |
504,000 |
510,000 |
25,200 |
98,000 |
100,000 |
4,900 |
270,000 |
274,000 |
13,500 |
510,000 |
516,000 |
25,500 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
516,000 |
522,000 |
25,800 |
828,000 |
836,000 |
41,600 |
1,228,000 |
1,236,000 |
65,600 |
522,000 |
528,000 |
26,100 |
836,000 |
844,000 |
42,100 |
1,236,000 |
1,244,000 |
66,100 |
528,000 |
534,000 |
26,400 |
844,000 |
852,000 |
42,600 |
1,244,000 |
1,252,000 |
66,600 |
534,000 |
540,000 |
26,700 |
852,000 |
860,000 |
43,100 |
1,252,000 |
1,260,000 |
67,100 |
540,000 |
546,000 |
27,000 |
860,000 |
868,000 |
43,600 |
1,260,000 |
1,268,000 |
67,600 |
546,000 |
552,000 |
27,300 |
868,000 |
876,000 |
44,000 |
1,268,000 |
1,276,000 |
68,000 |
552,000 |
558,000 |
27,600 |
876,000 |
884,000 |
44,500 |
1,276,000 |
1,284,000 |
68,500 |
558,000 |
564,000 |
27,900 |
884,000 |
892,000 |
45,000 |
1,284,000 |
1,292,000 |
69,000 |
564,000 |
570,000 |
28,200 |
892,000 |
900,000 |
45,500 |
1,292,000 |
1,300,000 |
69,500 |
570,000 |
576,000 |
28,500 |
900,000 |
908,000 |
46,000 |
1,300,000 |
1,310,000 |
70,000 |
576,000 |
582,000 |
28,800 |
908,000 |
916,000 |
46,400 |
1,310,000 |
1,320,000 |
70,600 |
582,000 |
588,000 |
29,100 |
916,000 |
924,000 |
46,900 |
1,320,000 |
1,330,000 |
71,200 |
588,000 |
594,000 |
29,400 |
924,000 |
932,000 |
47,400 |
1,330,000 |
1,340,000 |
71,800 |
594,000 |
600,000 |
29,700 |
932,000 |
940,000 |
47,900 |
1,340,000 |
1,350,000 |
72,400 |
600,000 |
606,000 |
30,000 |
940,000 |
948,000 |
48,400 |
1,350,000 |
1,360,000 |
73,000 |
606,000 |
612,000 |
30,300 |
948,000 |
956,000 |
48,800 |
1,360,000 |
1,370,000 |
73,600 |
612,000 |
618,000 |
30,600 |
956,000 |
964,000 |
49,300 |
1,370,000 |
1,380,000 |
74,200 |
618,000 |
624,000 |
30,900 |
964,000 |
972,000 |
49,800 |
1,380,000 |
1,390,000 |
74,800 |
624,000 |
630,000 |
31,200 |
972,000 |
980,000 |
50,300 |
1,390,000 |
1,400,000 |
75,400 |
630,000 |
636,000 |
31,500 |
980,000 |
988,000 |
50,800 |
1,400,000 |
1,410,000 |
76,000 |
636,000 |
642,000 |
31,800 |
988,000 |
996,000 |
51,200 |
1,410,000 |
1,420,000 |
76,600 |
642,000 |
648,000 |
32,100 |
996,000 |
1,004,000 |
51,700 |
1,420,000 |
1,430,000 |
77,200 |
648,000 |
654,000 |
32,400 |
1,004,000 |
1,012,000 |
52,200 |
1,430,000 |
1,440,000 |
77,800 |
654,000 |
660,000 |
32,700 |
1,012,000 |
1,020,000 |
52,700 |
1,440,000 |
1,450,000 |
78,400 |
660,000 |
666,000 |
33,000 |
1,020,000 |
1,028,000 |
53,200 |
1,450,000 |
1,460,000 |
79,000 |
666,000 |
672,000 |
33,300 |
1,028,000 |
1,036,000 |
53,600 |
1,460,000 |
1,470,000 |
79,600 |
672,000 |
678,000 |
33,600 |
1,036,000 |
1,044,000 |
54,100 |
1,470,000 |
1,480,000 |
80,200 |
678,000 |
684,000 |
33,900 |
1,044,000 |
1,052,000 |
54,600 |
1,480,000 |
1,490,000 |
80,800 |
684,000 |
690,000 |
34,200 |
1,052,000 |
1,060,000 |
55,100 |
1,490,000 |
1,500,000 |
81,400 |
690,000 |
696,000 |
34,500 |
1,060,000 |
1,068,000 |
55,600 |
1,500,000 |
1,510,000 |
82,000 |
696,000 |
702,000 |
34,800 |
1,068,000 |
1,076,000 |
56,000 |
1,510,000 |
1,520,000 |
82,600 |
702,000 |
708,000 |
35,100 |
1,076,000 |
1,084,000 |
56,500 |
1,520,000 |
1,530,000 |
83,200 |
708,000 |
714,000 |
35,400 |
1,084,000 |
1,092,000 |
57,000 |
1,530,000 |
1,540,000 |
83,800 |
714,000 |
720,000 |
35,700 |
1,092,000 |
1,100,000 |
57,500 |
1,540,000 |
1,550,000 |
84,400 |
720,000 |
726,000 |
36,000 |
1,100,000 |
1,108,000 |
58,000 |
1,550,000 |
1,560,000 |
85,000 |
726,000 |
732,000 |
36,300 |
1,108,000 |
1,116,000 |
58,400 |
1,560,000 |
1,570,000 |
85,600 |
732,000 |
738,000 |
36,600 |
1,116,000 |
1,124,000 |
58,900 |
1,570,000 |
1,580,000 |
86,200 |
738,000 |
744,000 |
36,900 |
1,124,000 |
1,132,000 |
59,400 |
1,580,000 |
1,590,000 |
86,800 |
744,000 |
750,000 |
37,200 |
1,132,000 |
1,140,000 |
59,900 |
1,590,000 |
1,600,000 |
87,400 |
750,000 |
756,000 |
37,500 |
1,140,000 |
1,148,000 |
60,400 |
1,600,000 |
1,610,000 |
88,000 |
756,000 |
762,000 |
37,800 |
1,148,000 |
1,156,000 |
60,800 |
1,610,000 |
1,620,000 |
88,700 |
762,000 |
768,000 |
38,100 |
1,156,000 |
1,164,000 |
61,300 |
1,620,000 |
1,630,000 |
89,400 |
768,000 |
774,000 |
38,400 |
1,164,000 |
1,172,000 |
61,800 |
1,630,000 |
1,640,000 |
90,100 |
774,000 |
780,000 |
38,700 |
1,172,000 |
1,180,000 |
62,300 |
1,640,000 |
1,650,000 |
90,800 |
780,000 |
788,000 |
39,000 |
1,180,000 |
1,188,000 |
62,800 |
1,650,000 |
1,660,000 |
91,500 |
788,000 |
796,000 |
39,400 |
1,188,000 |
1,196,000 |
63,200 |
1,660,000 |
1,670,000 |
92,200 |
796,000 |
804,000 |
39,800 |
1,196,000 |
1,204,000 |
63,700 |
1,670,000 |
1,680,000 |
92,900 |
804,000 |
812,000 |
40,200 |
1,204,000 |
1,212,000 |
64,200 |
1,680,000 |
1,690,000 |
93,600 |
812,000 |
820,000 |
40,700 |
1,212,000 |
1,220,000 |
64,700 |
1,690,000 |
1,700,000 |
94,300 |
820,000 |
828,000 |
41,200 |
1,220,000 |
1,228,000 |
65,200 |
1,700,000 |
1,710,000 |
95,000 |
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 |
95,700 |
2,210,000 |
2,220,000 |
130,700 |
2,710,000 |
2,720,000 |
168,800 |
1,720,000 |
1,730,000 |
96,400 |
2,220,000 |
2,230,000 |
131,400 |
2,720,000 |
2,730,000 |
169,600 |
1,730,000 |
1,740,000 |
97,100 |
2,230,000 |
2,240,000 |
132,100 |
2,730,000 |
2,740,000 |
170,400 |
1,740,000 |
1,750,000 |
97,800 |
2,240,000 |
2,250,000 |
132,800 |
2,740,000 |
2,750,000 |
171,200 |
1,750,000 |
1,760,000 |
98,500 |
2,250,000 |
2,260,000 |
133,500 |
2,750,000 |
2,760,000 |
172,000 |
1,760,000 |
1,770,000 |
99,200 |
2,260,000 |
2,270,000 |
134,200 |
2,760,000 |
2,770,000 |
172,800 |
1,770,000 |
1,780,000 |
99,900 |
2,270,000 |
2,280,000 |
134,900 |
2,770,000 |
2,780,000 |
173,600 |
1,780,000 |
1,790,000 |
100,600 |
2,280,000 |
2,290,000 |
135,600 |
2,780,000 |
2,790,000 |
174,400 |
1,790,000 |
1,800,000 |
101,300 |
2,290,000 |
2,300,000 |
136,300 |
2,790,000 |
2,800,000 |
175,200 |
1,800,000 |
1,810,000 |
102,000 |
2,300,000 |
2,310,000 |
137,000 |
2,800,000 |
2,810,000 |
176,000 |
1,810,000 |
1,820,000 |
102,700 |
2,310,000 |
2,320,000 |
137,700 |
2,810,000 |
2,820,000 |
176,800 |
1,820,000 |
1,830,000 |
103,400 |
2,320,000 |
2,330,000 |
138,400 |
2,820,000 |
2,830,000 |
177,600 |
1,830,000 |
1,840,000 |
104,100 |
2,330,000 |
2,340,000 |
139,100 |
2,830,000 |
2,840,000 |
178,400 |
1,840,000 |
1,850,000 |
104,800 |
2,340,000 |
2,350,000 |
139,800 |
2,840,000 |
2,850,000 |
179,200 |
1,850,000 |
1,860,000 |
105,500 |
2,350,000 |
2,360,000 |
140,500 |
2,850,000 |
2,860,000 |
180,000 |
1,860,000 |
1,870,000 |
106,200 |
2,360,000 |
2,370,000 |
141,200 |
2,860,000 |
2,870,000 |
180,800 |
1,870,000 |
1,880,000 |
106,900 |
2,370,000 |
2,380,000 |
141,900 |
2,870,000 |
2,880,000 |
181,600 |
1,880,000 |
1,890,000 |
107,600 |
2,380,000 |
2,390,000 |
142,600 |
2,880,000 |
2,890,000 |
182,400 |
1,890,000 |
1,900,000 |
108,300 |
2,390,000 |
2,400,000 |
143,300 |
2,890,000 |
2,900,000 |
183,200 |
1,900,000 |
1,910,000 |
109,000 |
2,400,000 |
2,410,000 |
144,000 |
2,900,000 |
2,910,000 |
184,000 |
1,910,000 |
1,920,000 |
109,700 |
2,410,000 |
2,420,000 |
144,800 |
2,910,000 |
2,920,000 |
184,800 |
1,920,000 |
1,930,000 |
110,400 |
2,420,000 |
2,430,000 |
145,600 |
2,920,000 |
2,930,000 |
185,600 |
1,930,000 |
1,940,000 |
111,100 |
2,430,000 |
2,440,000 |
146,400 |
2,930,000 |
2,940,000 |
186,400 |
1,940,000 |
1,950,000 |
111,800 |
2,440,000 |
2,450,000 |
147,200 |
2,940,000 |
2,950,000 |
187,200 |
1,950,000 |
1,960,000 |
112,500 |
2,450,000 |
2,460,000 |
148,000 |
2,950,000 |
2,960,000 |
188,000 |
1,960,000 |
1,970,000 |
113,200 |
2,460,000 |
2,470,000 |
148,800 |
2,960,000 |
2,970,000 |
188,800 |
1,970,000 |
1,980,000 |
113,900 |
2,470,000 |
2,480,000 |
149,600 |
2,970,000 |
2,980,000 |
189,600 |
1,980,000 |
1,990,000 |
114,600 |
2,480,000 |
2,490,000 |
150,400 |
2,980,000 |
2,990,000 |
190,400 |
1,990,000 |
2,000,000 |
115,300 |
2,490,000 |
2,500,000 |
151,200 |
2,990,000 |
3,000,000 |
191,200 |
2,000,000 |
2,010,000 |
116,000 |
2,500,000 |
2,510,000 |
152,000 |
3,000,000 |
3,010,000 |
192,000 |
2,010,000 |
2,020,000 |
116,700 |
2,510,000 |
2,520,000 |
152,800 |
3,010,000 |
3,020,000 |
192,800 |
2,020,000 |
2,030,000 |
117,400 |
2,520,000 |
2,530,000 |
153,600 |
3,020,000 |
3,030,000 |
193,600 |
2,030,000 |
2,040,000 |
118,100 |
2,530,000 |
2,540,000 |
154,400 |
3,030,000 |
3,040,000 |
194,400 |
2,040,000 |
2,050,000 |
118,800 |
2,540,000 |
2,550,000 |
155,200 |
3,040,000 |
3,050,000 |
195,200 |
2,050,000 |
2,060,000 |
119,500 |
2,550,000 |
2,560,000 |
156,000 |
3,050,000 |
3,060,000 |
196,000 |
2,060,000 |
2,070,000 |
120,200 |
2,560,000 |
2,570,000 |
156,800 |
3,060,000 |
3,070,000 |
196,800 |
2,070,000 |
2,080,000 |
120,900 |
2,570,000 |
2,580,000 |
157,600 |
3,070,000 |
3,080,000 |
197,600 |
2,080,000 |
2,090,000 |
121,600 |
2,580,000 |
2,590,000 |
158,400 |
3,080,000 |
3,090,000 |
198,400 |
2,090,000 |
2,100,000 |
122,300 |
2,590,000 |
2,600,000 |
159,200 |
3,090,000 |
3,100,000 |
199,200 |
2,100,000 |
2,110,000 |
123,000 |
2,600,000 |
2,610,000 |
160,000 |
3,100,000 |
3,110,000 |
200,000 |
2,110,000 |
2,120,000 |
123,700 |
2,610,000 |
2,620,000 |
160,800 |
3,110,000 |
3,120,000 |
200,800 |
2,120,000 |
2,130,000 |
124,400 |
2,620,000 |
2,630,000 |
161,600 |
3,120,000 |
3,130,000 |
201,600 |
2,130,000 |
2,140,000 |
125,100 |
2,630,000 |
2,640,000 |
162,400 |
3,130,000 |
3,140,000 |
202,400 |
2,140,000 |
2,150,000 |
125,800 |
2,640,000 |
2,650,000 |
163,200 |
3,140,000 |
3,150,000 |
203,200 |
2,150,000 |
2,160,000 |
126,500 |
2,650,000 |
2,660,000 |
164,000 |
3,150,000 |
3,160,000 |
204,000 |
2,160,000 |
2,170,000 |
127,200 |
2,660,000 |
2,670,000 |
164,800 |
3,160,000 |
3,170,000 |
204,800 |
2,170,000 |
2,180,000 |
127,900 |
2,670,000 |
2,680,000 |
165,600 |
3,170,000 |
3,180,000 |
205,600 |
2,180,000 |
2,190,000 |
128,600 |
2,680,000 |
2,690,000 |
166,400 |
3,180,000 |
3,190,000 |
206,400 |
2,190,000 |
2,200,000 |
129,300 |
2,690,000 |
2,700,000 |
167,200 |
3,190,000 |
3,200,000 |
207,200 |
2,200,000 |
2,210,000 |
130,000 |
2,700,000 |
2,710,000 |
168,000 |
3,200,000 |
3,210,000 |
208,000 |
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 |
3,210,000 |
3,220,000 |
208,900 |
3,710,000 |
3,720,000 |
253,900 |
8,800,000 |
10,000,000 |
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604,000円を控除した金額 |
3,220,000 |
3,230,000 |
209,800 |
3,720,000 |
3,730,000 |
254,800 |
|||
3,230,000 |
3,240,000 |
210,700 |
3,730,000 |
3,740,000 |
255,700 |
|||
3,240,000 |
3,250,000 |
211,600 |
3,740,000 |
3,750,000 |
256,600 |
|||
3,250,000 |
3,260,000 |
212,500 |
3,750,000 |
3,760,000 |
257,500 |
|||
3,260,000 |
3,270,000 |
213,400 |
3,760,000 |
3,770,000 |
258,400 |
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19%を乗じて算出した金額から804,000円を控除した金額 |
3,270,000 |
3,280,000 |
214,300 |
3,770,000 |
3,780,000 |
259,300 |
|||
3,280,000 |
3,290,000 |
215,200 |
3,780,000 |
3,790,000 |
260,200 |
|||
3,290,000 |
3,300,000 |
216,100 |
3,790,000 |
3,800,000 |
261,100 |
|||
3,300,000 |
3,310,000 |
217,000 |
3,800,000 |
3,810,000 |
262,000 |
|||
3,310,000 |
3,320,000 |
217,900 |
3,810,000 |
3,820,000 |
262,900 |
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21%を乗じて算出した金額から1,044,000円を控除した金額 |
3,320,000 |
3,330,000 |
218,800 |
3,820,000 |
3,830,000 |
263,800 |
|||
3,330,000 |
3,340,000 |
219,700 |
3,830,000 |
3,840,000 |
264,700 |
|||
3,340,000 |
3,350,000 |
220,600 |
3,840,000 |
3,850,000 |
265,600 |
|||
3,350,000 |
3,360,000 |
221,500 |
3,850,000 |
3,860,000 |
266,500 |
|||
3,360,000 |
3,370,000 |
222,400 |
3,860,000 |
3,870,000 |
267,400 |
14,000,000 |
18,000,000 |
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1,324,000円を控除した金額 |
3,370,000 |
3,380,000 |
223,300 |
3,870,000 |
3,880,000 |
268,300 |
|||
3,380,000 |
3,390,000 |
224,200 |
3,880,000 |
3,890,000 |
269,200 |
|||
3,390,000 |
3,400,000 |
225,100 |
3,890,000 |
3,900,000 |
270,100 |
|||
3,400,000 |
3,410,000 |
226,000 |
3,900,000 |
3,910,000 |
271,000 |
|||
3,410,000 |
3,420,000 |
226,900 |
3,910,000 |
3,920,000 |
271,900 |
18,000,000 |
24,000,000 |
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1,684,000円を控除した金額 |
3,420,000 |
3,430,000 |
227,800 |
3,920,000 |
3,930,000 |
272,800 |
|||
3,430,000 |
3,440,000 |
228,700 |
3,930,000 |
3,940,000 |
273,700 |
|||
3,440,000 |
3,450,000 |
229,600 |
3,940,000 |
3,950,000 |
274,600 |
|||
3,450,000 |
3,460,000 |
230,500 |
3,950,000 |
3,960,000 |
275,500 |
|||
3,460,000 |
3,470,000 |
231,400 |
3,960,000 |
3,970,000 |
276,400 |
24,000,000 |
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2,284,000円を控除した金額 |
3,470,000 |
3,480,000 |
232,300 |
3,970,000 |
3,980,000 |
277,300 |
|||
3,480,000 |
3,490,000 |
233,200 |
3,980,000 |
3,990,000 |
278,200 |
|||
3,490,000 |
3,500,000 |
234,100 |
3,990,000 |
4,000,000 |
279,100 |
|||
3,500,000 |
3,510,000 |
235,000 |
4,000,000 |
5,200,000 |
退職所得控除額控除後の退職手当等の金額に10.5%を乗じて算出した金額から140,000円を控除した金額 |
|||
3,510,000 |
3,520,000 |
235,900 |
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3,284,000円を控除した金額 |
|||
3,520,000 |
3,530,000 |
236,800 |
||||||
3,530,000 |
3,540,000 |
237,700 |
||||||
3,540,000 |
3,550,000 |
238,600 |
||||||
3,550,000 |
3,560,000 |
239,500 |
||||||
3,560,000 |
3,570,000 |
240,400 |
5,200,000 |
6,400,000 |
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218,000円を控除した金額 |
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5,284,000円を控除した金額 |
3,570,000 |
3,580,000 |
241,300 |
||||||
3,580,000 |
3,590,000 |
242,200 |
||||||
3,590,000 |
3,600,000 |
243,100 |
||||||
3,600,000 |
3,610,000 |
244,000 |
||||||
3,610,000 |
3,620,000 |
244,900 |
6,400,000 |
7,600,000 |
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314,000円を控除した金額 |
120,000,0000 |
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8,284,000円を控除した金額 |
3,620,000 |
3,630,000 |
245,800 |
||||||
3,630,000 |
3,640,000 |
246,700 |
||||||
3,640,000 |
3,650,000 |
247,600 |
||||||
3,650,000 |
3,660,000 |
248,500 |
||||||
3,660,000 |
3,670,000 |
249,400 |
7,600,000 |
8,800,000 |
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428,000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12,284,000円を控除した金額 |
|
3,670,000 |
3,680,000 |
250,300 |
||||||
3,680,000 |
3,690,000 |
251,200 |
||||||
3,690,000 |
3,700,000 |
252,100 |
||||||
3,700,000 |
3,710,000 |
253,000 |
第五十七条第三項第一号(事業に専従する親族がある場合の必要経費の特例等) |
十七万円 |
十六万五千円 |
第七十九条第一項及び第二項(障害者控除) |
十二万円 |
十一万五千円 |
十六万円 |
十五万五千円 |
|
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) |
十二万円 |
十一万五千円 |
第八十三条第一項(配偶者控除) |
二十万円 |
十九万五千円 |
第八十四条第一項(扶養控除) |
十四万円 |
十三万五千円 |
第八十四条第二項 |
十五万円 |
十四万五千円 |
第八十六条第一項(基礎控除) |
二十万円 |
十九万五千円 |
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(昭和四十六年法律第百十三号。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 |
改正法附則別表第四の附表 |
別表第七 |
改正法附則別表第四 |
|
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 |
15,000 |
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 |
42,100 |
10 |
614,000 |
618,000 |
66,200 |
10 |
261,000 |
264,000 |
26,100 |
10 |
418,000 |
422,000 |
42,600 |
10 |
618,000 |
622,000 |
66,700 |
10 |
264,000 |
267,000 |
26,400 |
10 |
422,000 |
426,000 |
43,100 |
10 |
622,000 |
626,000 |
67,200 |
10 |
267,000 |
270,000 |
26,700 |
10 |
426,000 |
430,000 |
43,600 |
10 |
626,000 |
630,000 |
67,700 |
10 |
270,000 |
273,000 |
27,000 |
10 |
430,000 |
434,000 |
44,100 |
10 |
630,000 |
634,000 |
68,200 |
10 |
273,000 |
276,000 |
27,300 |
10 |
434,000 |
438,000 |
44,500 |
10 |
634,000 |
638,000 |
68,700 |
10 |
276,000 |
279,000 |
27,600 |
10 |
438,000 |
442,000 |
45,000 |
10 |
638,000 |
642,000 |
69,200 |
10 |
279,000 |
282,000 |
27,900 |
10 |
442,000 |
446,000 |
45,500 |
10 |
642,000 |
646,000 |
69,700 |
10 |
282,000 |
285,000 |
28,200 |
10 |
446,000 |
450,000 |
46,000 |
10 |
646,000 |
650,000 |
70,200 |
10 |
285,000 |
288,000 |
28,500 |
10 |
450,000 |
454,000 |
46,500 |
10 |
650,000 |
655,000 |
70,700 |
10 |
288,000 |
291,000 |
28,800 |
10 |
454,000 |
458,000 |
46,900 |
10 |
655,000 |
660,000 |
71,300 |
10 |
291,000 |
294,000 |
29,100 |
10 |
458,000 |
462,000 |
47,400 |
10 |
660,000 |
665,000 |
72,000 |
10 |
294,000 |
297,000 |
29,400 |
10 |
462,000 |
466,000 |
47,900 |
10 |
665,000 |
670,000 |
72,600 |
10 |
297,000 |
300,000 |
29,700 |
10 |
466,000 |
470,000 |
48,400 |
10 |
670,000 |
675,000 |
73,200 |
10 |
300,000 |
303,000 |
30,000 |
10 |
470,000 |
474,000 |
48,900 |
10 |
675,000 |
680,000 |
73,800 |
10 |
303,000 |
306,000 |
30,300 |
10 |
474,000 |
478,000 |
49,300 |
10 |
680,000 |
685,000 |
74,500 |
10 |
306,000 |
309,000 |
30,600 |
10 |
478,000 |
482,000 |
49,800 |
10 |
685,000 |
690,000 |
75,100 |
10 |
309,000 |
312,000 |
30,900 |
10 |
482,000 |
486,000 |
50,300 |
10 |
690,000 |
695,000 |
75,700 |
10 |
312,000 |
315,000 |
31,200 |
10 |
486,000 |
490,000 |
50,800 |
10 |
695,000 |
700,000 |
76,300 |
10 |
315,000 |
318,000 |
31,500 |
10 |
490,000 |
494,000 |
51,300 |
10 |
700,000 |
705,000 |
77,000 |
11 |
318,000 |
321,000 |
31,800 |
10 |
494,000 |
498,000 |
51,700 |
10 |
705,000 |
710,000 |
77,600 |
11 |
321,000 |
324,000 |
32,200 |
10 |
498,000 |
502,000 |
52,200 |
10 |
710,000 |
715,000 |
78,200 |
11 |
324,000 |
327,000 |
32,500 |
10 |
502,000 |
506,000 |
52,700 |
10 |
715,000 |
720,000 |
78,800 |
11 |
327,000 |
330,000 |
32,800 |
10 |
506,000 |
510,000 |
53,200 |
10 |
720,000 |
725,000 |
79,500 |
11 |
330,000 |
333,000 |
33,100 |
10 |
510,000 |
514,000 |
53,700 |
10 |
725,000 |
730,000 |
80,100 |
11 |
333,000 |
336,000 |
33,400 |
10 |
514,000 |
518,000 |
54,100 |
10 |
730,000 |
735,000 |
80,700 |
11 |
336,000 |
339,000 |
33,700 |
10 |
518,000 |
522,000 |
54,600 |
10 |
735,000 |
740,000 |
81,300 |
11 |
339,000 |
342,000 |
34,000 |
10 |
522,000 |
526,000 |
55,100 |
10 |
740,000 |
745,000 |
82,000 |
11 |
342,000 |
345,000 |
34,400 |
10 |
526,000 |
530,000 |
55,600 |
10 |
745,000 |
750,000 |
82,600 |
11 |
345,000 |
348,000 |
34,700 |
10 |
530,000 |
534,000 |
56,100 |
10 |
750,000 |
755,000 |
83,200 |
11 |
348,000 |
351,000 |
35,000 |
10 |
534,000 |
538,000 |
56,500 |
10 |
755,000 |
760,000 |
83,800 |
11 |
351,000 |
354,000 |
35,300 |
10 |
538,000 |
542,000 |
57,000 |
10 |
760,000 |
765,000 |
84,500 |
11 |
354,000 |
357,000 |
35,600 |
10 |
542,000 |
546,000 |
57,500 |
10 |
765,000 |
770,000 |
85,100 |
11 |
357,000 |
360,000 |
35,900 |
10 |
546,000 |
550,000 |
58,000 |
10 |
770,000 |
775,000 |
85,700 |
11 |
360,000 |
363,000 |
36,300 |
10 |
550,000 |
554,000 |
58,500 |
10 |
775,000 |
780,000 |
86,300 |
11 |
363,000 |
366,000 |
36,600 |
10 |
554,000 |
558,000 |
58,900 |
10 |
780,000 |
785,000 |
87,000 |
11 |
366,000 |
369,000 |
36,900 |
10 |
558,000 |
562,000 |
59,400 |
10 |
785,000 |
790,000 |
87,600 |
11 |
369,000 |
372,000 |
37,200 |
10 |
562,000 |
566,000 |
59,900 |
10 |
790,000 |
795,000 |
88,200 |
11 |
372,000 |
375,000 |
37,500 |
10 |
566,000 |
570,000 |
60,400 |
10 |
795,000 |
800,000 |
88,800 |
11 |
375,000 |
378,000 |
37,800 |
10 |
570,000 |
574,000 |
60,900 |
10 |
800,000 |
805,000 |
89,500 |
11 |
378,000 |
381,000 |
38,100 |
10 |
574,000 |
578,000 |
61,300 |
10 |
805,000 |
810,000 |
90,200 |
11 |
381,000 |
384,000 |
38,500 |
10 |
578,000 |
582,000 |
61,800 |
10 |
810,000 |
815,000 |
90,900 |
11 |
384,000 |
387,000 |
38,800 |
10 |
582,000 |
586,000 |
62,300 |
10 |
815,000 |
820,000 |
91,600 |
11 |
387,000 |
390,000 |
39,100 |
10 |
586,000 |
590,000 |
62,800 |
10 |
820,000 |
825,000 |
92,300 |
11 |
390,000 |
394,000 |
39,400 |
10 |
590,000 |
594,000 |
63,300 |
10 |
825,000 |
830,000 |
93,000 |
11 |
394,000 |
398,000 |
39,800 |
10 |
594,000 |
598,000 |
63,700 |
10 |
830,000 |
835,000 |
93,700 |
11 |
398,000 |
402,000 |
40,200 |
10 |
598,000 |
602,000 |
64,200 |
10 |
835,000 |
840,000 |
94,400 |
11 |
402,000 |
406,000 |
40,700 |
10 |
602,000 |
606,000 |
64,700 |
10 |
840,000 |
845,000 |
95,100 |
11 |
406,000 |
410,000 |
41,200 |
10 |
606,000 |
610,000 |
65,200 |
10 |
845,000 |
850,000 |
95,800 |
11 |
410,000 |
414,000 |
41,700 |
10 |
610,000 |
614,000 |
65,700 |
10 |
850,000 |
855,000 |
96,500 |
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 |
% |
855,000 |
860,000 |
97,200 |
11 |
1,105,000 |
1,110,000 |
133,200 |
12 |
1,355,000 |
1,360,000 |
172,500 |
12 |
860,000 |
865,000 |
97,900 |
11 |
1,110,000 |
1,115,000 |
133,900 |
12 |
1,360,000 |
1,365,000 |
173,400 |
12 |
865,000 |
870,000 |
98,600 |
11 |
1,115,000 |
1,120,000 |
134,600 |
12 |
1,365,000 |
1,370,000 |
174,200 |
12 |
870,000 |
875,000 |
99,300 |
11 |
1,120,000 |
1,125,000 |
135,400 |
12 |
1,370,000 |
1,375,000 |
175,000 |
12 |
875,000 |
880,000 |
100,000 |
11 |
1,125,000 |
1,130,000 |
136,100 |
12 |
1,375,000 |
1,380,000 |
175,800 |
12 |
880,000 |
885,000 |
100,700 |
11 |
1,130,000 |
1,135,000 |
136,800 |
12 |
1,380,000 |
1,385,000 |
176,700 |
12 |
885,000 |
890,000 |
101,400 |
11 |
1,135,000 |
1,140,000 |
137,500 |
12 |
1,385,000 |
1,390,000 |
177,500 |
12 |
890,000 |
895,000 |
102,100 |
11 |
1,140,000 |
1,145,000 |
138,300 |
12 |
1,390,000 |
1,395,000 |
178,300 |
12 |
895,000 |
900,000 |
102,800 |
11 |
1,145,000 |
1,150,000 |
139,000 |
12 |
1,395,000 |
1,400,000 |
179,100 |
12 |
900,000 |
905,000 |
103,500 |
11 |
1,150,000 |
1,155,000 |
139,700 |
12 |
1,400,000 |
1,405,000 |
180,000 |
12 |
905,000 |
910,000 |
104,200 |
11 |
1,155,000 |
1,160,000 |
140,400 |
12 |
1,405,000 |
1,410,000 |
180,800 |
12 |
910,000 |
915,000 |
104,900 |
11 |
1,160,000 |
1,165,000 |
141,200 |
12 |
1,410,000 |
1,415,000 |
181,600 |
12 |
915,000 |
920,000 |
105,600 |
11 |
1,165,000 |
1,170,000 |
141,900 |
12 |
1,415,000 |
1,420,000 |
182,400 |
12 |
920,000 |
925,000 |
106,400 |
11 |
1,170,000 |
1,175,000 |
142,600 |
12 |
1,420,000 |
1,425,000 |
183,300 |
12 |
925,000 |
930,000 |
107,100 |
11 |
1,175,000 |
1,180,000 |
143,300 |
12 |
1,425,000 |
1,430,000 |
184,100 |
12 |
930,000 |
935,000 |
107,800 |
11 |
1,180,000 |
1,185,000 |
144,100 |
12 |
1,430,000 |
1,435,000 |
184,900 |
12 |
935,000 |
940,000 |
108,500 |
11 |
1,185,000 |
1,190,000 |
144,800 |
12 |
1,435,000 |
1,440,000 |
185,700 |
12 |
940,000 |
945,000 |
109,300 |
11 |
1,190,000 |
1,195,000 |
145,500 |
12 |
1,440,000 |
1,445,000 |
186,600 |
12 |
945,000 |
950,000 |
110,000 |
11 |
1,195,000 |
1,200,000 |
146,200 |
12 |
1,445,000 |
1,450,000 |
187,400 |
12 |
950,000 |
955,000 |
110,700 |
11 |
1,200,000 |
1,205,000 |
147,000 |
12 |
1,450,000 |
1,455,000 |
188,200 |
12 |
955,000 |
960,000 |
111,400 |
11 |
1,205,000 |
1,210,000 |
147,800 |
12 |
1,455,000 |
1,460,000 |
189,000 |
12 |
960,000 |
965,000 |
112,200 |
11 |
1,210,000 |
1,215,000 |
148,600 |
12 |
1,460,000 |
1,465,000 |
189,900 |
13 |
965,000 |
970,000 |
112,900 |
11 |
1,215,000 |
1,220,000 |
149,400 |
12 |
1,465,000 |
1,470,000 |
190,700 |
13 |
970,000 |
975,000 |
113,600 |
11 |
1,220,000 |
1,225,000 |
150,300 |
12 |
1,470,000 |
1,475,000 |
191,500 |
13 |
975,000 |
980,000 |
114,300 |
11 |
1,225,000 |
1,230,000 |
151,100 |
12 |
1,475,000 |
1,480,000 |
192,300 |
13 |
980,000 |
985,000 |
115,100 |
11 |
1,230,000 |
1,235,000 |
151,900 |
12 |
1,480,000 |
1,485,000 |
193,200 |
13 |
985,000 |
990,000 |
115,800 |
11 |
1,235,000 |
1,240,000 |
152,700 |
12 |
1,485,000 |
1,490,000 |
194,000 |
13 |
990,000 |
995,000 |
116,500 |
11 |
1,240,000 |
1,245,000 |
153,600 |
12 |
1,490,000 |
1,495,000 |
194,800 |
13 |
995,000 |
1,000,000 |
117,200 |
11 |
1,245,000 |
1,250,000 |
154,400 |
12 |
1,495,000 |
1,500,000 |
195,600 |
13 |
1,000,000 |
1,005,000 |
118,000 |
11 |
1,250,000 |
1,255,000 |
155,200 |
12 |
1,500,000 |
1,505,000 |
196,500 |
13 |
1,005,000 |
1,010,000 |
118,700 |
11 |
1,255,000 |
1,260,000 |
156,000 |
12 |
1,505,000 |
1,510,000 |
197,300 |
13 |
1,010,000 |
1,015,000 |
119,400 |
11 |
1,260,000 |
1,265,000 |
156,900 |
12 |
1,510,000 |
1,515,000 |
198,200 |
13 |
1,015,000 |
1,020,000 |
120,100 |
11 |
1,265,000 |
1,270,000 |
157,700 |
12 |
1,515,000 |
1,520,000 |
199,000 |
13 |
1,020,000 |
1,025,000 |
120,900 |
11 |
1,270,000 |
1,275,000 |
158,500 |
12 |
1,520,000 |
1,525,000 |
199,900 |
13 |
1,025,000 |
1,030,000 |
121,600 |
11 |
1,275,000 |
1,280,000 |
159,300 |
12 |
1,525,000 |
1,530,000 |
200,800 |
13 |
1,030,000 |
1,035,000 |
122,300 |
11 |
1,280,000 |
1,285,000 |
160,200 |
12 |
1,530,000 |
1,535,000 |
201,600 |
13 |
1,035,000 |
1,040,000 |
123,000 |
11 |
1,285,000 |
1,290,000 |
161,000 |
12 |
1,535,000 |
1,540,000 |
202,500 |
13 |
1,040,000 |
1,045,000 |
123,800 |
11 |
1,290,000 |
1,295,000 |
161,800 |
12 |
1,540,000 |
1,545,000 |
203,300 |
13 |
1,045,000 |
1,050,000 |
124,500 |
11 |
1,295,000 |
1,300,000 |
162,600 |
12 |
1,545,000 |
1,550,000 |
204,200 |
13 |
1,050,000 |
1,055,000 |
125,200 |
11 |
1,300,000 |
1,305,000 |
163,500 |
12 |
1,550,000 |
1,555,000 |
205,100 |
13 |
1,055,000 |
1,060,000 |
125,900 |
11 |
1,305,000 |
1,310,000 |
164,300 |
12 |
1,555,000 |
1,560,000 |
205,900 |
13 |
1,060,000 |
1,065,000 |
126,700 |
11 |
1,310,000 |
1,315,000 |
165,100 |
12 |
1,560,000 |
1,565,000 |
206,800 |
13 |
1,065,000 |
1,070,000 |
127,400 |
11 |
1,315,000 |
1,320,000 |
165,900 |
12 |
1,565,000 |
1,570,000 |
207,600 |
13 |
1,070,000 |
1,075,000 |
128,100 |
11 |
1,320,000 |
1,325,000 |
166,800 |
12 |
1,570,000 |
1,575,000 |
208,500 |
13 |
1,075,000 |
1,080,000 |
128,800 |
11 |
1,325,000 |
1,330,000 |
167,600 |
12 |
1,575,000 |
1,580,000 |
209,400 |
13 |
1,080,000 |
1,085,000 |
129,600 |
12 |
1,330,000 |
1,335,000 |
168,400 |
12 |
1,580,000 |
1,585,000 |
210,200 |
13 |
1,085,000 |
1,090,000 |
130,300 |
12 |
1,335,000 |
1,340,000 |
169,200 |
12 |
1,585,000 |
1,590,000 |
211,100 |
13 |
1,090,000 |
1,095,000 |
131,000 |
12 |
1,340,000 |
1,345,000 |
170,100 |
12 |
1,590,000 |
1,595,000 |
211,900 |
13 |
1,095,000 |
1,100,000 |
131,700 |
12 |
1,345,000 |
1,350,000 |
170,900 |
12 |
1,595,000 |
1,600,000 |
212,800 |
13 |
1,100,000 |
1,105,000 |
132,500 |
12 |
1,350,000 |
1,355,000 |
171,700 |
12 |
1,600,000 |
1,605,000 |
213,700 |
13 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
円 |
円 |
円 |
% |
円 |
円 |
円 |
% |
円 |
円 |
% |
|
1,605,000 |
1,610,000 |
214,600 |
13 |
1,855,000 |
1,860,000 |
261,300 |
14 |
3,200,000 |
3,500,000 |
(イ)の金額に27.7%を乗じて算出した金額から317,100円を控除した金額 |
|
1,610,000 |
1,615,000 |
215,500 |
13 |
1,860,000 |
1,865,000 |
262,300 |
14 |
||||
1,615,000 |
1,620,000 |
216,500 |
13 |
1,865,000 |
1,870,000 |
263,200 |
14 |
||||
1,620,000 |
1,625,000 |
217,400 |
13 |
1,870,000 |
1,875,000 |
264,100 |
14 |
||||
1,625,000 |
1,630,000 |
218,300 |
13 |
1,875,000 |
1,880,000 |
265,100 |
14 |
||||
1,630,000 |
1,635,000 |
219,300 |
13 |
1,880,000 |
1,885,000 |
266,000 |
14 |
3,500,000 |
3,800,000 |
(イ)の金額に28.7%を乗じて算出した金額から352,100円を控除した金額 |
|
1,635,000 |
1,640,000 |
220,200 |
13 |
1,885,000 |
1,890,000 |
266,900 |
14 |
||||
1,640,000 |
1,645,000 |
221,100 |
13 |
1,890,000 |
1,895,000 |
267,900 |
14 |
||||
1,645,000 |
1,650,000 |
222,100 |
13 |
1,895,000 |
1,900,000 |
268,800 |
14 |
||||
1,650,000 |
1,655,000 |
223,000 |
13 |
1,900,000 |
1,905,000 |
269,800 |
14 |
||||
1,655,000 |
1,660,000 |
223,900 |
13 |
1,905,000 |
1,910,000 |
270,700 |
14 |
3,800,000 |
4,000,000 |
(イ)の金額に31%を乗じて算出した金額から439,500円を控除した金額 |
|
1,660,000 |
1,665,000 |
224,900 |
13 |
1,910,000 |
1,915,000 |
271,600 |
14 |
||||
1,665,000 |
1,670,000 |
225,800 |
13 |
1,915,000 |
1,920,000 |
272,600 |
14 |
||||
1,670,000 |
1,675,000 |
226,700 |
13 |
1,920,000 |
1,925,000 |
273,500 |
14 |
||||
1,675,000 |
1,680,000 |
227,700 |
13 |
1,925,000 |
1,930,000 |
274,400 |
14 |
||||
1,680,000 |
1,685,000 |
228,600 |
13 |
1,930,000 |
1,935,000 |
275,400 |
14 |
4,000,000 |
4,400,000 |
(イ)の金額に32%を乗じて算出した金額から479,500円を控除した金額 |
|
1,685,000 |
1,690,000 |
229,500 |
13 |
1,935,000 |
1,940,000 |
276,300 |
14 |
||||
1,690,000 |
1,695,000 |
230,500 |
13 |
1,940,000 |
1,945,000 |
277,200 |
14 |
||||
1,695,000 |
1,700,000 |
231,400 |
13 |
1,945,000 |
1,950,000 |
278,200 |
14 |
||||
1,700,000 |
1,705,000 |
232,400 |
13 |
1,950,000 |
1,955,000 |
279,100 |
14 |
||||
1,705,000 |
1,710,000 |
233,300 |
13 |
1,955,000 |
1,960,000 |
280,000 |
14 |
4,400,000 |
5,000,000 |
(イ)の金額に35%を乗じて算出した金額から611,500円を控除した金額 |
|
1,710,000 |
1,715,000 |
234,200 |
13 |
1,960,000 |
1,965,000 |
281,000 |
14 |
||||
1,715,000 |
1,720,000 |
235,200 |
13 |
1,965,000 |
1,970,000 |
281,900 |
14 |
||||
1,720,000 |
1,725,000 |
236,100 |
13 |
1,970,000 |
1,975,000 |
282,800 |
14 |
||||
1,725,000 |
1,730,000 |
237,000 |
13 |
1,975,000 |
1,980,000 |
283,800 |
14 |
||||
1,730,000 |
1,735,000 |
238,000 |
13 |
1,980,000 |
1,985,000 |
284,700 |
14 |
5,000,000 |
6,000,000 |
(イ)の金額に39%を乗じて算出した金額から811,500円を控除した金額 |
|
1,735,000 |
1,740,000 |
238,900 |
13 |
1,985,000 |
1,990,000 |
285,600 |
14 |
||||
1,740,000 |
1,745,000 |
239,800 |
13 |
1,990,000 |
1,995,000 |
286,600 |
14 |
||||
1,745,000 |
1,750,000 |
240,800 |
13 |
1,995,000 |
2,000,000 |
287,500 |
14 |
||||
1,750,000 |
1,755,000 |
241,700 |
13 |
2,000,000 |
2,500,000 |
(イ)の金額に21.7%を乗じて算出した金額から145,500円を控除した金額 |
|||||
1,755,000 |
1,760,000 |
242,600 |
13 |
6,000,000 |
7,000,000 |
(イ)の金額に43%を乗じて算出した金額から1,051,500円を控除した金額 |
|||||
1,760,000 |
1,765,000 |
243,600 |
13 |
||||||||
1,765,000 |
1,770,000 |
244,500 |
13 |
||||||||
1,770,000 |
1,775,000 |
245,400 |
13 |
||||||||
1,775,000 |
1,780,000 |
246,400 |
13 |
||||||||
1,780,000 |
1,785,000 |
247,300 |
13 |
2,500,000 |
2,600,000 |
(イ)の金額に22.5%を乗じて算出した金額から165,500円を控除した金額 |
7,000,000 |
8,000,000 |
(イ)の金額に46%を乗じて算出した金額から1,261,500円を控除した金額 |
||
1,785,000 |
1,790,000 |
248,200 |
13 |
||||||||
1,790,000 |
1,795,000 |
249,200 |
13 |
||||||||
1,795,000 |
1,800,000 |
250,100 |
13 |
||||||||
1,800,000 |
1,805,000 |
251,100 |
13 |
||||||||
1,805,000 |
1,810,000 |
252,000 |
13 |
2,600,000 |
3,000,000 |
(イ)の金額に24.7%を乗じて算出した金額から222,700円を控除した金額 |
8,000,000 |
9,000,000 |
(イ)の金額に47%を乗じて算出した金額から1,341,500円を控除した金額 |
||
1,810,000 |
1,815,000 |
252,900 |
13 |
||||||||
1,815,000 |
1,820,000 |
253,900 |
13 |
||||||||
1,820,000 |
1,825,000 |
254,800 |
14 |
||||||||
1,825,000 |
1,830,000 |
255,700 |
14 |
||||||||
1,830,000 |
1,835,000 |
256,700 |
14 |
3,000,000 |
3,200,000 |
(イ)の金額に25.5%を乗じて算出した金額から246,700円を控除した金額 |
9,000,000 |
10,000,000 |
(イ)の金額に50%を乗じて算出した金額から1,611,500円を控除した金額 |
||
1,835,000 |
1,840,000 |
257,600 |
14 |
||||||||
1,840,000 |
1,845,000 |
258,500 |
14 |
||||||||
1,845,000 |
1,850,000 |
259,500 |
14 |
||||||||
1,850,000 |
1,855,000 |
260,400 |
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 |
% |
|||
10,000,000 |
12,000,000 |
(イ)の金額に51.2%を乗じて算出した金額から1,731,500円を控除した金額 |
20,000,000 |
40,000,000 |
(イ)の金額に60%を乗じて算出した金額から3,187,500円を控除した金額 |
60,000,000 |
80,000,000 |
(イ)の金額に70%を乗じて算出した金額から8,187,500円を控除した金額 |
|||
12,000,000 |
20,000,000 |
(イ)の金額に55%を乗じて算出した金額から2,187,500円を控除した金額 |
40,000,000 |
60,000,000 |
(イ)の金額に65%を乗じて算出した金額から5,187,500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12,187,500円を控除した金額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
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 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
258,000 |
261,000 |
25,800 |
414,000 |
418,000 |
41,400 |
614,000 |
618,000 |
61,400 |
261,000 |
264,000 |
26,100 |
418,000 |
422,000 |
41,800 |
618,000 |
622,000 |
61,800 |
264,000 |
267,000 |
26,400 |
422,000 |
426,000 |
42,200 |
622,000 |
626,000 |
62,200 |
267,000 |
270,000 |
26,700 |
426,000 |
430,000 |
42,600 |
626,000 |
630,000 |
62,600 |
270,000 |
273,000 |
27,000 |
430,000 |
434,000 |
43,000 |
630,000 |
634,000 |
63,000 |
273,000 |
276,000 |
27,300 |
434,000 |
438,000 |
43,400 |
634,000 |
638,000 |
63,400 |
276,000 |
279,000 |
27,600 |
438,000 |
442,000 |
43,800 |
638,000 |
642,000 |
63,800 |
279,000 |
282,000 |
27,900 |
442,000 |
446,000 |
44,200 |
642,000 |
646,000 |
64,200 |
282,000 |
285,000 |
28,200 |
446,000 |
450,000 |
44,600 |
646,000 |
650,000 |
64,600 |
285,000 |
288,000 |
28,500 |
450,000 |
454,000 |
45,000 |
650,000 |
655,000 |
65,000 |
288,000 |
291,000 |
28,800 |
454,000 |
458,000 |
45,400 |
655,000 |
660,000 |
65,500 |
291,000 |
294,000 |
29,100 |
458,000 |
462,000 |
45,800 |
660,000 |
665,000 |
66,000 |
294,000 |
297,000 |
29,400 |
462,000 |
466,000 |
46,200 |
665,000 |
670,000 |
66,500 |
297,000 |
300,000 |
29,700 |
466,000 |
470,000 |
46,600 |
670,000 |
675,000 |
67,000 |
300,000 |
303,000 |
30,000 |
470,000 |
474,000 |
47,000 |
675,000 |
680,000 |
67,500 |
303,000 |
306,000 |
30,300 |
474,000 |
478,000 |
47,400 |
680,000 |
685,000 |
68,000 |
306,000 |
309,000 |
30,600 |
478,000 |
482,000 |
47,800 |
685,000 |
690,000 |
68,500 |
309,000 |
312,000 |
30,900 |
482,000 |
486,000 |
48,200 |
690,000 |
695,000 |
69,000 |
312,000 |
315,000 |
31,200 |
486,000 |
490,000 |
48,600 |
695,000 |
700,000 |
69,500 |
315,000 |
318,000 |
31,500 |
490,000 |
494,000 |
49,000 |
700,000 |
705,000 |
70,000 |
318,000 |
321,000 |
31,800 |
494,000 |
498,000 |
49,400 |
705,000 |
710,000 |
70,500 |
321,000 |
324,000 |
32,100 |
498,000 |
502,000 |
49,800 |
710,000 |
715,000 |
71,000 |
324,000 |
327,000 |
32,400 |
502,000 |
506,000 |
50,200 |
715,000 |
720,000 |
71,500 |
327,000 |
330,000 |
32,700 |
506,000 |
510,000 |
50,600 |
720,000 |
725,000 |
72,000 |
330,000 |
333,000 |
33,000 |
510,000 |
514,000 |
51,000 |
725,000 |
730,000 |
72,500 |
333,000 |
336,000 |
33,300 |
514,000 |
518,000 |
51,400 |
730,000 |
735,000 |
73,000 |
336,000 |
339,000 |
33,600 |
518,000 |
522,000 |
51,800 |
735,000 |
740,000 |
73,500 |
339,000 |
342,000 |
33,900 |
522,000 |
526,000 |
52,200 |
740,000 |
745,000 |
74,000 |
342,000 |
345,000 |
34,200 |
526,000 |
530,000 |
52,600 |
745,000 |
750,000 |
74,500 |
345,000 |
348,000 |
34,500 |
530,000 |
534,000 |
53,000 |
750,000 |
755,000 |
75,000 |
348,000 |
351,000 |
34,800 |
534,000 |
538,000 |
53,400 |
755,000 |
760,000 |
75,500 |
351,000 |
354,000 |
35,100 |
538,000 |
542,000 |
53,800 |
760,000 |
765,000 |
76,000 |
354,000 |
357,000 |
35,400 |
542,000 |
546,000 |
54,200 |
765,000 |
770,000 |
76,500 |
357,000 |
360,000 |
35,700 |
546,000 |
550,000 |
54,600 |
770,000 |
775,000 |
77,000 |
360,000 |
363,000 |
36,000 |
550,000 |
554,000 |
55,000 |
775,000 |
780,000 |
77,500 |
363,000 |
366,000 |
36,300 |
554,000 |
558,000 |
55,400 |
780,000 |
785,000 |
78,000 |
366,000 |
369,000 |
36,600 |
558,000 |
562,000 |
55,800 |
785,000 |
790,000 |
78,500 |
369,000 |
372,000 |
36,900 |
562,000 |
566,000 |
56,200 |
790,000 |
795,000 |
79,000 |
372,000 |
375,000 |
37,200 |
566,000 |
570,000 |
56,600 |
795,000 |
800,000 |
79,500 |
375,000 |
378,000 |
37,500 |
570,000 |
574,000 |
57,000 |
800,000 |
805,000 |
80,000 |
378,000 |
381,000 |
37,800 |
574,000 |
578,000 |
57,400 |
805,000 |
810,000 |
80,500 |
381,000 |
384,000 |
38,100 |
578,000 |
582,000 |
57,800 |
810,000 |
815,000 |
81,000 |
384,000 |
387,000 |
38,400 |
582,000 |
586,000 |
58,200 |
815,000 |
820,000 |
81,500 |
387,000 |
390,000 |
38,700 |
586,000 |
590,000 |
58,600 |
820,000 |
825,000 |
82,000 |
390,000 |
394,000 |
39,000 |
590,000 |
594,000 |
59,000 |
825,000 |
830,000 |
82,500 |
394,000 |
398,000 |
39,400 |
594,000 |
598,000 |
59,400 |
830,000 |
835,000 |
83,000 |
398,000 |
402,000 |
39,800 |
598,000 |
602,000 |
59,800 |
835,000 |
840,000 |
83,500 |
402,000 |
406,000 |
40,200 |
602,000 |
606,000 |
60,200 |
840,000 |
845,000 |
84,000 |
406,000 |
410,000 |
40,600 |
606,000 |
610,000 |
60,600 |
845,000 |
850,000 |
84,500 |
410,000 |
414,000 |
41,000 |
610,000 |
614,000 |
61,000 |
850,000 |
855,000 |
85,000 |
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 |
855,000 |
860,000 |
85,500 |
1,105,000 |
1,110,000 |
110,500 |
1,355,000 |
1,360,000 |
135,500 |
860,000 |
865,000 |
86,000 |
1,110,000 |
1,115,000 |
111,000 |
1,360,000 |
1,365,000 |
136,000 |
865,000 |
870,000 |
86,500 |
1,115,000 |
1,120,000 |
111,500 |
1,365,000 |
1,370,000 |
136,500 |
870,000 |
875,000 |
87,000 |
1,120,000 |
1,125,000 |
112,000 |
1,370,000 |
1,375,000 |
137,000 |
875,000 |
880,000 |
87,500 |
1,125,000 |
1,130,000 |
112,500 |
1,375,000 |
1,380,000 |
137,500 |
880,000 |
885,000 |
88,000 |
1,130,000 |
1,135,000 |
113,000 |
1,380,000 |
1,385,000 |
138,000 |
885,000 |
890,000 |
88,500 |
1,135,000 |
1,140,000 |
113,500 |
1,385,000 |
1,390,000 |
138,500 |
890,000 |
895,000 |
89,000 |
1,140,000 |
1,145,000 |
114,000 |
1,390,000 |
1,395,000 |
139,000 |
895,000 |
900,000 |
89,500 |
1,145,000 |
1,150,000 |
114,500 |
1,395,000 |
1,400,000 |
139,500 |
900,000 |
905,000 |
90,000 |
1,150,000 |
1,155,000 |
115,000 |
1,400,000 |
1,405,000 |
140,000 |
905,000 |
910,000 |
90,500 |
1,155,000 |
1,160,000 |
115,500 |
1,405,000 |
1,410,000 |
140,500 |
910,000 |
915,000 |
91,000 |
1,160,000 |
1,165,000 |
116,000 |
1,410,000 |
1,415,000 |
141,000 |
915,000 |
920,000 |
91,500 |
1,165,000 |
1,170,000 |
116,500 |
1,415,000 |
1,420,000 |
141,500 |
920,000 |
925,000 |
92,000 |
1,170,000 |
1,175,000 |
117,000 |
1,420,000 |
1,425,000 |
142,000 |
925,000 |
930,000 |
92,500 |
1,175,000 |
1,180,000 |
117,500 |
1,425,000 |
1,430,000 |
142,500 |
930,000 |
935,000 |
93,000 |
1,180,000 |
1,185,000 |
118,000 |
1,430,000 |
1,435,000 |
143,000 |
935,000 |
940,000 |
93,500 |
1,185,000 |
1,190,000 |
118,500 |
1,435,000 |
1,440,000 |
143,500 |
940,000 |
945,000 |
94,000 |
1,190,000 |
1,195,000 |
119,000 |
1,440,000 |
1,445,000 |
144,000 |
945,000 |
950,000 |
94,500 |
1,195,000 |
1,200,000 |
119,500 |
1,445,000 |
1,450,000 |
144,500 |
950,000 |
955,000 |
95,000 |
1,200,000 |
1,205,000 |
120,000 |
1,450,000 |
1,455,000 |
145,000 |
955,000 |
960,000 |
95,500 |
1,205,000 |
1,210,000 |
120,500 |
1,455,000 |
1,460,000 |
145,500 |
960,000 |
965,000 |
96,000 |
1,210,000 |
1,215,000 |
121,000 |
1,460,000 |
1,465,000 |
146,000 |
965,000 |
970,000 |
96,500 |
1,215,000 |
1,220,000 |
121,500 |
1,465,000 |
1,470,000 |
146,500 |
970,000 |
975,000 |
97,000 |
1,220,000 |
1,225,000 |
122,000 |
1,470,000 |
1,475,000 |
147,000 |
975,000 |
980,000 |
97,500 |
1,225,000 |
1,230,000 |
122,500 |
1,475,000 |
1,480,000 |
147,500 |
980,000 |
985,000 |
98,000 |
1,230,000 |
1,235,000 |
123,000 |
1,480,000 |
1,485,000 |
148,000 |
985,000 |
990,000 |
98,500 |
1,235,000 |
1,240,000 |
123,500 |
1,485,000 |
1,490,000 |
148,500 |
990,000 |
995,000 |
99,000 |
1,240,000 |
1,245,000 |
124,000 |
1,490,000 |
1,495,000 |
149,000 |
995,000 |
1,000,000 |
99,500 |
1,245,000 |
1,250,000 |
124,500 |
1,495,000 |
1,500,000 |
149,500 |
1,000,000 |
1,005,000 |
100,000 |
1,250,000 |
1,255,000 |
125,000 |
1,500,000 |
1,505,000 |
150,000 |
1,005,000 |
1,010,000 |
100,500 |
1,255,000 |
1,260,000 |
125,500 |
1,505,000 |
1,510,000 |
150,500 |
1,010,000 |
1,015,000 |
101,000 |
1,260,000 |
1,265,000 |
126,000 |
1,510,000 |
1,515,000 |
151,000 |
1,015,000 |
1,020,000 |
101,500 |
1,265,000 |
1,270,000 |
126,500 |
1,515,000 |
1,520,000 |
151,500 |
1,020,000 |
1,025,000 |
102,000 |
1,270,000 |
1,275,000 |
127,000 |
1,520,000 |
1,525,000 |
152,100 |
1,025,000 |
1,030,000 |
102,500 |
1,275,000 |
1,280,000 |
127,500 |
1,525,000 |
1,530,000 |
152,600 |
1,030,000 |
1,035,000 |
103,000 |
1,280,000 |
1,285,000 |
128,000 |
1,530,000 |
1,535,000 |
153,100 |
1,035,000 |
1,040,000 |
103,500 |
1,285,000 |
1,290,000 |
128,500 |
1,535,000 |
1,540,000 |
153,600 |
1,040,000 |
1,045,000 |
104,000 |
1,290,000 |
1,295,000 |
129,000 |
1,540,000 |
1,545,000 |
154,200 |
1,045,000 |
1,050,000 |
104,500 |
1,295,000 |
1,300,000 |
129,500 |
1,545,000 |
1,550,000 |
154,700 |
1,050,000 |
1,055,000 |
105,000 |
1,300,000 |
1,305,000 |
130,000 |
1,550,000 |
1,555,000 |
155,200 |
1,055,000 |
1,060,000 |
105,500 |
1,305,000 |
1,310,000 |
130,500 |
1,555,000 |
1,560,000 |
155,700 |
1,060,000 |
1,065,000 |
106,000 |
1,310,000 |
1,315,000 |
131,000 |
1,560,000 |
1,565,000 |
156,300 |
1,065,000 |
1,070,000 |
106,500 |
1,315,000 |
1,320,000 |
131,500 |
1,565,000 |
1,570,000 |
156,800 |
1,070,000 |
1,075,000 |
107,000 |
1,320,000 |
1,325,000 |
132,000 |
1,570,000 |
1,575,000 |
157,300 |
1,075,000 |
1,080,000 |
107,500 |
1,325,000 |
1,330,000 |
132,500 |
1,575,000 |
1,580,000 |
157,800 |
1,080,000 |
1,085,000 |
108,000 |
1,330,000 |
1,335,000 |
133,000 |
1,580,000 |
1,585,000 |
158,400 |
1,085,000 |
1,090,000 |
108,500 |
1,335,000 |
1,340,000 |
133,500 |
1,585,000 |
1,590,000 |
158,900 |
1,090,000 |
1,095,000 |
109,000 |
1,340,000 |
1,345,000 |
134,000 |
1,590,000 |
1,595,000 |
159,400 |
1,095,000 |
1,100,000 |
109,500 |
1,345,000 |
1,350,000 |
134,500 |
1,595,000 |
1,600,000 |
159,900 |
1,100,000 |
1,105,000 |
110,000 |
1,350,000 |
1,355,000 |
135,000 |
1,600,000 |
1,605,000 |
160,500 |
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 |
|
1,605,000 |
1,610,000 |
161,000 |
1,855,000 |
1,860,000 |
187,200 |
6,000,000 |
7,500,000 |
課税山林所得金額に16.5%を乗じて算出した金額から255,000円を控除した金額 |
1,610,000 |
1,615,000 |
161,500 |
1,860,000 |
1,865,000 |
187,800 |
|||
1,615,000 |
1,620,000 |
162,000 |
1,865,000 |
1,870,000 |
188,300 |
|||
1,620,000 |
1,625,000 |
162,600 |
1,870,000 |
1,875,000 |
188,800 |
|||
1,625,000 |
1,630,000 |
163,100 |
1,875,000 |
1,880,000 |
189,300 |
|||
1,630,000 |
1,635,000 |
163,600 |
1,880,000 |
1,885,000 |
189,900 |
7,500,000 |
8,000,000 |
課税山林所得金額に17.2%を乗じて算出した金額から307,500円を控除した金額 |
1,635,000 |
1,640,000 |
164,100 |
1,885,000 |
1,890,000 |
190,400 |
|||
1,640,000 |
1,645,000 |
164,700 |
1,890,000 |
1,895,000 |
190,900 |
|||
1,645,000 |
1,650,000 |
165,200 |
1,895,000 |
1,900,000 |
191,400 |
|||
1,650,000 |
1,655,000 |
165,700 |
1,900,000 |
1,905,000 |
192,000 |
|||
1,655,000 |
1,660,000 |
166,200 |
1,905,000 |
1,910,000 |
192,500 |
8,000,000 |
10,000,000 |
課税山林所得金額に18.7%を乗じて算出した金額から427,500円を控除した金額 |
1,660,000 |
1,665,000 |
166,800 |
1,910,000 |
1,915,000 |
193,000 |
|||
1,665,000 |
1,670,000 |
167,300 |
1,915,000 |
1,920,000 |
193,500 |
|||
1,670,000 |
1,675,000 |
167,800 |
1,920,000 |
1,925,000 |
194,100 |
|||
1,675,000 |
1,680,000 |
168,300 |
1,925,000 |
1,930,000 |
194,600 |
|||
1,680,000 |
1,685,000 |
168,900 |
1,930,000 |
1,935,000 |
195,100 |
10,000,000 |
12,500,000 |
課税山林所得金額に21.7%を乗じて算出した金額から727,500円を控除した金額 |
1,685,000 |
1,690,000 |
169,400 |
1,935,000 |
1,940,000 |
195,600 |
|||
1,690,000 |
1,695,000 |
169,900 |
1,940,000 |
1,945,000 |
196,200 |
|||
1,695,000 |
1,700,000 |
170,400 |
1,945,000 |
1,950,000 |
196,700 |
|||
1,700,000 |
1,705,000 |
171,000 |
1,950,000 |
1,955,000 |
197,200 |
|||
1,705,000 |
1,710,000 |
171,500 |
1,955,000 |
1,960,000 |
197,700 |
12,500,000 |
13,000,000 |
課税山林所得金額に22.5%を乗じて算出した金額から827,500円を控除した金額 |
1,710,000 |
1,715,000 |
172,000 |
1,960,000 |
1,965,000 |
198,300 |
|||
1,715,000 |
1,720,000 |
172,500 |
1,965,000 |
1,970,000 |
198,800 |
|||
1,720,000 |
1,725,000 |
173,100 |
1,970,000 |
1,975,000 |
199,300 |
|||
1,725,000 |
1,730,000 |
173,600 |
1,975,000 |
1,980,000 |
199,800 |
|||
1,730,000 |
1,735,000 |
174,100 |
1,980,000 |
1,985,000 |
200,400 |
13,000,000 |
15,000,000 |
課税山林所得金額に24.7%を乗じて算出した金額から1,113,500円を控除した金額 |
1,735,000 |
1,740,000 |
174,600 |
1,985,000 |
1,990,000 |
200,900 |
|||
1,740,000 |
1,745,000 |
175,200 |
1,990,000 |
1,995,000 |
201,400 |
|||
1,745,000 |
1,750,000 |
175,700 |
1,995,000 |
2,000,000 |
201,900 |
|||
1,750,000 |
1,755,000 |
176,200 |
2,000,000 |
3,000,000 |
課税山林所得金額に12%を乗じて算出した金額から37,500円を控除した金額 |
|||
1,755,000 |
1,760,000 |
176,700 |
15,000,000 |
16,000,000 |
課税山林所得金額に25.5%を乗じて算出した金額から1,233,500円を控除した金額 |
|||
1,760,000 |
1,765,000 |
177,300 |
||||||
1,765,000 |
1,770,000 |
177,800 |
||||||
1,770,000 |
1,775,000 |
178,300 |
||||||
1,775,000 |
1,780,000 |
178,800 |
||||||
1,780,000 |
1,785,000 |
179,400 |
3,000,000 |
4,000,000 |
課税山林所得金額に12.5%を乗じて算出した金額から52,500円を控除した金額 |
16,000,000 |
17,500,000 |
課税山林所得金額に27.7%を乗じて算出した金額から1,585,500円を控除した金額 |
1,785,000 |
1,790,000 |
179,900 |
||||||
1,790,000 |
1,795,000 |
180,400 |
||||||
1,795,000 |
1,800,000 |
180,900 |
||||||
1,800,000 |
1,805,000 |
181,500 |
||||||
1,805,000 |
1,810,000 |
182,000 |
4,000,000 |
4,500,000 |
課税山林所得金額に14%を乗じて算出した金額から112,500円を控除した金額 |
17,500,000 |
19,000,000 |
課税山林所得金額に28.7%を乗じて算出した金額から1,760,500円を控除した金額 |
1,810,000 |
1,815,000 |
182,500 |
||||||
1,815,000 |
1,820,000 |
183,000 |
||||||
1,820,000 |
1,825,000 |
183,600 |
||||||
1,825,000 |
1,830,000 |
184,100 |
||||||
1,830,000 |
1,835,000 |
184,600 |
4,500,000 |
6,000,000 |
課税山林所得金額に14.5%を乗じて算出した金額から135,000円を控除した金額 |
19,000,000 |
20,000,000 |
課税山林所得金額に31%を乗じて算出した金額から2,197,500円を控除した金額 |
1,835,000 |
1,840,000 |
185,100 |
||||||
1,840,000 |
1,845,000 |
185,700 |
||||||
1,845,000 |
1,850,000 |
186,200 |
||||||
1,850,000 |
1,855,000 |
186,700 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
|||
20,000,000 |
22,000,000 |
課税山林所得金額に32%を乗じて算出した金額から2,397,500円を控除した金額 |
40,000,000 |
45,000,000 |
課税山林所得金額に47%を乗じて算出した金額から6,707,500円を控除した金額 |
200,000,000 |
300,000,000 |
課税山林所得金額に65%を乗じて算出した金額から25,937,500円を控除した金額 |
22,000,000 |
25,000,000 |
課税山林所得金額に35%を乗じて算出した金額から3,057,500円を控除した金額 |
45,000,000 |
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8,057,500円を控除した金額 |
300,000,000 |
400,000,000 |
課税山林所得金額に70%を乗じて算出した金額から40,937,500円を控除した金額 |
25,000,000 |
30,000,000 |
課税山林所得金額に39%を乗じて算出した金額から4,057,500円を控除した金額 |
50,000,000 |
60,000,000 |
課税山林所得金額に51.2%を乗じて算出した金額から8,657,500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60,937,500円を控除した金額 |
|
30,000,000 |
35,000,000 |
課税山林所得金額に43%を乗じて算出した金額から5,257,500円を控除した金額 |
60,000,000 |
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10,937,500円を控除した金額 |
|||
35,000,000 |
40,000,000 |
課税山林所得金額に46%を乗じて算出した金額から6,307,500円を控除した金額 |
100,000,000 |
200,000,000 |
課税山林所得金額に60%を乗じて算出した金額から15,937,500円を控除した金額 |
昭和46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人以上 |
|||||||||
昭和46年分の税総所得金額等 | ||||||||||||||||
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 |
|
% |
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 |
213千円未満 |
213千円未満 |
213千円未満 |
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 |
||||||||
85 |
237 |
460 |
237 |
510 |
||||||||||||
90 |
225 |
550 |
225 |
880 |
225 |
1,340 |
460 |
2,380 |
510 |
3,440 |
||||||
95 |
213 |
7,440 |
213 |
7,610 |
213 |
7,780 |
550 |
7,940 |
880 |
8,360 |
1,340 |
9,060 |
2,380 |
9,230 |
3,440 |
9,390 |
97 |
7,440 |
12,000 |
7,610 |
12,000 |
7,780 |
12,000 |
7,940 |
12,000 |
8,360 |
12,000 |
9,060 |
12,000 |
9,230 |
12,000 |
9,390 |
12,000 |
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 |
42,100 |
614,000 |
618,000 |
66,200 |
261,000 |
264,000 |
26,100 |
418,000 |
422,000 |
42,600 |
618,000 |
622,000 |
66,700 |
264,000 |
267,000 |
26,400 |
422,000 |
426,000 |
43,100 |
622,000 |
626,000 |
67,200 |
267,000 |
270,000 |
26,700 |
426,000 |
430,000 |
43,600 |
626,000 |
630,000 |
67,700 |
270,000 |
273,000 |
27,000 |
430,000 |
434,000 |
44,100 |
630,000 |
634,000 |
68,200 |
273,000 |
276,000 |
27,300 |
434,000 |
438,000 |
44,500 |
634,000 |
638,000 |
68,700 |
276,000 |
279,000 |
27,600 |
438,000 |
442,000 |
45,000 |
638,000 |
642,000 |
69,200 |
279,000 |
282,000 |
27,900 |
442,000 |
446,000 |
45,500 |
642,000 |
646,000 |
69,700 |
282,000 |
285,000 |
28,200 |
446,000 |
450,000 |
46,000 |
646,000 |
650,000 |
70,200 |
285,000 |
288,000 |
28,500 |
450,000 |
454,000 |
46,500 |
650,000 |
655,000 |
70,700 |
288,000 |
291,000 |
28,800 |
454,000 |
458,000 |
46,900 |
655,000 |
660,000 |
71,300 |
291,000 |
294,000 |
29,100 |
458,000 |
462,000 |
47,400 |
660,000 |
665,000 |
72,000 |
294,000 |
297,000 |
29,400 |
462,000 |
466,000 |
47,900 |
665,000 |
670,000 |
72,600 |
297,000 |
300,000 |
29,700 |
466,000 |
470,000 |
48,400 |
670,000 |
675,000 |
73,200 |
300,000 |
303,000 |
30,000 |
470,000 |
474,000 |
48,900 |
675,000 |
680,000 |
73,800 |
303,000 |
306,000 |
30,300 |
474,000 |
478,000 |
49,300 |
680,000 |
685,000 |
74,500 |
306,000 |
309,000 |
30,600 |
478,000 |
482,000 |
49,800 |
685,000 |
690,000 |
75,100 |
309,000 |
312,000 |
30,900 |
482,000 |
486,000 |
50,300 |
690,000 |
695,000 |
75,700 |
312,000 |
315,000 |
31,200 |
486,000 |
490,000 |
50,800 |
695,000 |
700,000 |
76,300 |
315,000 |
318,000 |
31,500 |
490,000 |
494,000 |
51,300 |
700,000 |
705,000 |
77,000 |
318,000 |
321,000 |
31,800 |
494,000 |
498,000 |
51,700 |
705,000 |
710,000 |
77,600 |
321,000 |
324,000 |
32,200 |
498,000 |
502,000 |
52,200 |
710,000 |
715,000 |
78,200 |
324,000 |
327,000 |
32,500 |
502,000 |
506,000 |
52,700 |
715,000 |
720,000 |
78,800 |
327,000 |
330,000 |
32,800 |
506,000 |
510,000 |
53,200 |
720,000 |
725,000 |
79,500 |
330,000 |
333,000 |
33,100 |
510,000 |
514,000 |
53,700 |
725,000 |
730,000 |
80,100 |
333,000 |
336,000 |
33,400 |
514,000 |
518,000 |
54,100 |
730,000 |
735,000 |
80,700 |
336,000 |
339,000 |
33,700 |
518,000 |
522,000 |
54,600 |
735,000 |
740,000 |
81,300 |
339,000 |
342,000 |
34,000 |
522,000 |
526,000 |
55,100 |
740,000 |
745,000 |
82,000 |
342,000 |
345,000 |
34,400 |
526,000 |
530,000 |
55,600 |
745,000 |
750,000 |
82,600 |
345,000 |
348,000 |
34,700 |
530,000 |
534,000 |
56,100 |
750,000 |
755,000 |
83,200 |
348,000 |
351,000 |
35,000 |
534,000 |
538,000 |
56,500 |
755,000 |
760,000 |
83,800 |
351,000 |
354,000 |
35,300 |
538,000 |
542,000 |
57,000 |
760,000 |
765,000 |
84,500 |
354,000 |
357,000 |
35,600 |
542,000 |
546,000 |
57,500 |
765,000 |
770,000 |
85,100 |
357,000 |
360,000 |
35,900 |
546,000 |
550,000 |
58,000 |
770,000 |
775,000 |
85,700 |
360,000 |
363,000 |
36,300 |
550,000 |
554,000 |
58,500 |
775,000 |
780,000 |
86,300 |
363,000 |
366,000 |
36,600 |
554,000 |
558,000 |
58,900 |
780,000 |
785,000 |
87,000 |
366,000 |
369,000 |
36,900 |
558,000 |
562,000 |
59,400 |
785,000 |
790,000 |
87,600 |
369,000 |
372,000 |
37,200 |
562,000 |
566,000 |
59,900 |
790,000 |
795,000 |
88,200 |
372,000 |
375,000 |
37,500 |
566,000 |
570,000 |
60,400 |
795,000 |
800,000 |
88,800 |
375,000 |
378,000 |
37,800 |
570,000 |
574,000 |
60,900 |
800,000 |
805,000 |
89,500 |
378,000 |
381,000 |
38,100 |
574,000 |
578,000 |
61,300 |
805,000 |
810,000 |
90,200 |
381,000 |
384,000 |
38,500 |
578,000 |
582,000 |
61,800 |
810,000 |
815,000 |
90,900 |
384,000 |
387,000 |
38,800 |
582,000 |
586,000 |
62,300 |
815,000 |
820,000 |
91,600 |
387,000 |
390,000 |
39,100 |
586,000 |
590,000 |
62,800 |
820,000 |
825,000 |
92,300 |
390,000 |
394,000 |
39,400 |
590,000 |
594,000 |
63,300 |
825,000 |
830,000 |
93,000 |
394,000 |
398,000 |
39,800 |
594,000 |
598,000 |
63,700 |
830,000 |
835,000 |
93,700 |
398,000 |
402,000 |
40,200 |
598,000 |
602,000 |
64,200 |
835,000 |
840,000 |
94,400 |
402,000 |
406,000 |
40,700 |
602,000 |
606,000 |
64,700 |
840,000 |
845,000 |
95,100 |
406,000 |
410,000 |
41,200 |
606,000 |
610,000 |
65,200 |
845,000 |
850,000 |
95,800 |
410,000 |
414,000 |
41,700 |
610,000 |
614,000 |
65,700 |
850,000 |
855,000 |
96,500 |
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 |
855,000 |
860,000 |
97,200 |
1,105,000 |
1,110,000 |
133,200 |
1,355,000 |
1,360,000 |
172,500 |
860,000 |
865,000 |
97,900 |
1,110,000 |
1,115,000 |
133,900 |
1,360,000 |
1,365,000 |
173,400 |
865,000 |
870,000 |
98,600 |
1,115,000 |
1,120,000 |
134,600 |
1,365,000 |
1,370,000 |
174,200 |
870,000 |
875,000 |
99,300 |
1,120,000 |
1,125,000 |
135,400 |
1,370,000 |
1,375,000 |
175,000 |
875,000 |
880,000 |
100,000 |
1,125,000 |
1,130,000 |
136,100 |
1,375,000 |
1,380,000 |
175,800 |
880,000 |
885,000 |
100,700 |
1,130,000 |
1,135,000 |
136,800 |
1,380,000 |
1,385,000 |
176,700 |
885,000 |
890,000 |
101,400 |
1,135,000 |
1,140,000 |
137,500 |
1,385,000 |
1,390,000 |
177,500 |
890,000 |
895,000 |
102,100 |
1,140,000 |
1,145,000 |
138,300 |
1,390,000 |
1,395,000 |
178,300 |
895,000 |
900,000 |
102,800 |
1,145,000 |
1,150,000 |
139,000 |
1,395,000 |
1,400,000 |
179,100 |
900,000 |
905,000 |
103,500 |
1,150,000 |
1,155,000 |
139,700 |
1,400,000 |
1,405,000 |
180,000 |
905,000 |
910,000 |
104,200 |
1,155,000 |
1,160,000 |
140,400 |
1,405,000 |
1,410,000 |
180,800 |
910,000 |
915,000 |
104,900 |
1,160,000 |
1,165,000 |
141,200 |
1,410,000 |
1,415,000 |
181,600 |
915,000 |
920,000 |
105,600 |
1,165,000 |
1,170,000 |
141,900 |
1,415,000 |
1,420,000 |
182,400 |
920,000 |
925,000 |
106,400 |
1,170,000 |
1,175,000 |
142,600 |
1,420,000 |
1,425,000 |
183,300 |
925,000 |
930,000 |
107,100 |
1,175,000 |
1,180,000 |
143,300 |
1,425,000 |
1,430,000 |
184,100 |
930,000 |
935,000 |
107,800 |
1,180,000 |
1,185,000 |
144,100 |
1,430,000 |
1,435,000 |
184,900 |
935,000 |
940,000 |
108,500 |
1,185,000 |
1,190,000 |
144,800 |
1,435,000 |
1,440,000 |
185,700 |
940,000 |
945,000 |
109,300 |
1,190,000 |
1,195,000 |
145,500 |
1,440,000 |
1,445,000 |
186,600 |
945,000 |
950,000 |
110,000 |
1,195,000 |
1,200,000 |
146,200 |
1,445,000 |
1,450,000 |
187,400 |
950,000 |
955,000 |
110,700 |
1,200,000 |
1,205,000 |
147,000 |
1,450,000 |
1,455,000 |
188,200 |
955,000 |
960,000 |
111,400 |
1,205,000 |
1,210,000 |
147,800 |
1,455,000 |
1,460,000 |
189,000 |
960,000 |
965,000 |
112,200 |
1,210,000 |
1,215,000 |
148,600 |
1,460,000 |
1,465,000 |
189,900 |
965,000 |
970,000 |
112,900 |
1,215,000 |
1,220,000 |
149,400 |
1,465,000 |
1,470,000 |
190,700 |
970,000 |
975,000 |
113,600 |
1,220,000 |
1,225,000 |
150,300 |
1,470,000 |
1,475,000 |
191,500 |
975,000 |
980,000 |
114,300 |
1,225,000 |
1,230,000 |
151,100 |
1,475,000 |
1,480,000 |
192,300 |
980,000 |
985,000 |
115,100 |
1,230,000 |
1,235,000 |
151,900 |
1,480,000 |
1,485,000 |
193,200 |
985,000 |
990,000 |
115,800 |
1,235,000 |
1,240,000 |
152,700 |
1,485,000 |
1,490,000 |
194,000 |
990,000 |
995,000 |
116,500 |
1,240,000 |
1,245,000 |
153,600 |
1,490,000 |
1,495,000 |
194,800 |
995,000 |
1,000,000 |
117,200 |
1,245,000 |
1,250,000 |
154,400 |
1,495,000 |
1,500,000 |
195,600 |
1,000,000 |
1,005,000 |
118,000 |
1,250,000 |
1,255,000 |
155,200 |
1,500,000 |
1,505,000 |
196,500 |
1,005,000 |
1,010,000 |
118,700 |
1,255,000 |
1,260,000 |
156,000 |
1,505,000 |
1,510,000 |
197,300 |
1,010,000 |
1,015,000 |
119,400 |
1,260,000 |
1,265,000 |
156,900 |
1,510,000 |
1,515,000 |
198,200 |
1,015,000 |
1,020,000 |
120,100 |
1,265,000 |
1,270,000 |
157,700 |
1,515,000 |
1,520,000 |
199,000 |
1,020,000 |
1,025,000 |
120,900 |
1,270,000 |
1,275,000 |
158,500 |
1,520,000 |
1,525,000 |
199,900 |
1,025,000 |
1,030,000 |
121,600 |
1,275,000 |
1,280,000 |
159,300 |
1,525,000 |
1,530,000 |
200,800 |
1,030,000 |
1,035,000 |
122,300 |
1,280,000 |
1,285,000 |
160,200 |
1,530,000 |
1,535,000 |
201,600 |
1,035,000 |
1,040,000 |
123,000 |
1,285,000 |
1,290,000 |
161,000 |
1,535,000 |
1,540,000 |
202,500 |
1,040,000 |
1,045,000 |
123,800 |
1,290,000 |
1,295,000 |
161,800 |
1,540,000 |
1,545,000 |
203,300 |
1,045,000 |
1,050,000 |
124,500 |
1,295,000 |
1,300,000 |
162,600 |
1,545,000 |
1,550,000 |
204,200 |
1,050,000 |
1,055,000 |
125,200 |
1,300,000 |
1,305,000 |
163,500 |
1,550,000 |
1,555,000 |
205,100 |
1,055,000 |
1,060,000 |
125,900 |
1,305,000 |
1,310,000 |
164,300 |
1,555,000 |
1,560,000 |
205,900 |
1,060,000 |
1,065,000 |
126,700 |
1,310,000 |
1,315,000 |
165,100 |
1,560,000 |
1,565,000 |
206,800 |
1,065,000 |
1,070,000 |
127,400 |
1,315,000 |
1,320,000 |
165,900 |
1,565,000 |
1,570,000 |
207,600 |
1,070,000 |
1,075,000 |
128,100 |
1,320,000 |
1,325,000 |
166,800 |
1,570,000 |
1,575,000 |
208,500 |
1,075,000 |
1,080,000 |
128,800 |
1,325,000 |
1,330,000 |
167,600 |
1,575,000 |
1,580,000 |
209,400 |
1,080,000 |
1,085,000 |
129,600 |
1,330,000 |
1,335,000 |
168,400 |
1,580,000 |
1,585,000 |
210,200 |
1,085,000 |
1,090,000 |
130,300 |
1,335,000 |
1,340,000 |
169,200 |
1,585,000 |
1,590,000 |
211,100 |
1,090,000 |
1,095,000 |
131,000 |
1,340,000 |
1,345,000 |
170,100 |
1,590,000 |
1,595,000 |
211,900 |
1,095,000 |
1,100,000 |
131,700 |
1,345,000 |
1,350,000 |
170,900 |
1,595,000 |
1,600,000 |
212,800 |
1,100,000 |
1,105,000 |
132,500 |
1,350,000 |
1,355,000 |
171,700 |
1,600,000 |
1,605,000 |
213,700 |
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 |
214,600 |
1,830,000 |
1,835,000 |
256,700 |
2,600,000 |
3,000,000 |
課税給与所得金額に24.7%を乗じて算出した金額から222,700円を控除した金額 |
1,610,000 |
1,615,000 |
215,500 |
1,835,000 |
1,840,000 |
257,600 |
|||
1,615,000 |
1,620,000 |
216,500 |
1,840,000 |
1,845,000 |
258,500 |
|||
1,620,000 |
1,625,000 |
217,400 |
1,845,000 |
1,850,000 |
259,500 |
|||
1,625,000 |
1,630,000 |
218,300 |
1,850,000 |
1,855,000 |
260,400 |
|||
1,630,000 |
1,635,000 |
219,300 |
1,855,000 |
1,860,000 |
261,300 |
3,000,000 |
3,200,000 |
課税給与所得金額に25.5%を乗じて算出した金額から246,700円を控除した金額 |
1,635,000 |
1,640,000 |
220,200 |
1,860,000 |
1,865,000 |
262,300 |
|||
1,640,000 |
1,645,000 |
221,100 |
1,865,000 |
1,870,000 |
263,200 |
|||
1,645,000 |
1,650,000 |
222,100 |
1,870,000 |
1,875,000 |
264,100 |
|||
1,650,000 |
1,655,000 |
223,000 |
1,875,000 |
1,880,000 |
265,100 |
|||
1,655,000 |
1,660,000 |
223,900 |
1,880,000 |
1,885,000 |
266,000 |
3,200,000 |
3,500,000 |
課税給与所得金額に27.7%を乗じて算出した金額から317,100円を控除した金額 |
1,660,000 |
1,665,000 |
224,900 |
1,885,000 |
1,890,000 |
266,900 |
|||
1,665,000 |
1,670,000 |
225,800 |
1,890,000 |
1,895,000 |
267,900 |
|||
1,670,000 |
1,675,000 |
226,700 |
1,895,000 |
1,900,000 |
268,800 |
|||
1,675,000 |
1,680,000 |
227,700 |
1,900,000 |
1,905,000 |
269,800 |
|||
1,680,000 |
1,685,000 |
228,600 |
1,905,000 |
1,910,000 |
270,700 |
3,500,000 |
3,800,000 |
課税給与所得金額に28.7%を乗じて算出した金額から352,100円を控除した金額 |
1,685,000 |
1,690,000 |
229,500 |
1,910,000 |
1,915,000 |
271,600 |
|||
1,690,000 |
1,695,000 |
230,500 |
1,915,000 |
1,920,000 |
272,600 |
|||
1,695,000 |
1,700,000 |
231,400 |
1,920,000 |
1,925,000 |
273,500 |
|||
1,700,000 |
1,705,000 |
232,400 |
1,925,000 |
1,930,000 |
274,400 |
|||
1,705,000 |
1,710,000 |
233,300 |
1,930,000 |
1,935,000 |
275,400 |
3,800,000 |
4,000,000 |
課税給与所得金額に31%を乗じて算出した金額から439,500円を控除した金額 |
1,710,000 |
1,715,000 |
234,200 |
1,935,000 |
1,940,000 |
276,300 |
|||
1,715,000 |
1,720,000 |
235,200 |
1,940,000 |
1,945,000 |
277,200 |
|||
1,720,000 |
1,725,000 |
236,100 |
1,945,000 |
1,950,000 |
278,200 |
|||
1,725,000 |
1,730,000 |
237,000 |
1,950,000 |
1,955,000 |
279,100 |
|||
1,730,000 |
1,735,000 |
238,000 |
1,955,000 |
1,960,000 |
280,000 |
4,000,000 |
4,282,000 |
課税給与所得金額に32%を乗じて算出した金額から479,500円を控除した金額 |
1,735,000 |
1,740,000 |
238,900 |
1,960,000 |
1,965,000 |
281,000 |
|||
1,740,000 |
1,745,000 |
239,800 |
1,965,000 |
1,970,000 |
281,900 |
|||
1,745,000 |
1,750,000 |
240,800 |
1,970,000 |
1,975,000 |
282,800 |
|||
1,750,000 |
1,755,000 |
241,700 |
1,975,000 |
1,980,000 |
283,800 |
|||
1,755,000 |
1,760,000 |
242,600 |
1,980,000 |
1,985,000 |
284,700 |
4,282,000円 |
890,700円 |
|
1,760,000 |
1,765,000 |
243,600 |
1,985,000 |
1,990,000 |
285,600 |
|||
1,765,000 |
1,770,000 |
244,500 |
1,990,000 |
1,995,000 |
286,600 |
|||
1,770,000 |
1,775,000 |
245,400 |
1,995,000 |
2,000,000 |
287,500 |
|||
1,775,000 |
1,780,000 |
246,400 |
2,000,000 |
2,500,000 |
課税給与所得金額に21.7%を乗じて算出した金額から145,500円を控除した金額 |
|||
1,780,000 |
1,785,000 |
247,300 |
||||||
1,785,000 |
1,790,000 |
248,200 |
||||||
1,790,000 |
1,795,000 |
249,200 |
||||||
1,795,000 |
1,800,000 |
250,100 |
||||||
1,800,000 |
1,805,000 |
251,100 |
||||||
1,805,000 |
1,810,000 |
252,000 |
2,500,000 |
2,600,000 |
課税給与所得金額に22.5%を乗じて算出した金額から165,500円を控除した金額 |
|||
1,810,000 |
1,815,000 |
252,900 |
||||||
1,815,000 |
1,820,000 |
253,900 |
||||||
1,820,000 |
1,825,000 |
254,800 |
||||||
1,825,000 |
1,830,000 |
255,700 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
給与等の金額 |
給与所得控除後の給与等の金額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
123,800円未満 |
0 |
220,000 |
222,000 |
78,000 |
320,000 |
322,000 |
158,000 |
|
123,800 |
124,000 |
1,000 |
222,000 |
224,000 |
79,600 |
322,000 |
324,000 |
159,600 |
124,000 |
126,000 |
1,200 |
224,000 |
226,000 |
81,200 |
324,000 |
326,000 |
161,200 |
126,000 |
128,000 |
2,800 |
226,000 |
228,000 |
82,800 |
326,000 |
328,000 |
162,800 |
128,000 |
130,000 |
4,400 |
228,000 |
230,000 |
84,400 |
328,000 |
330,000 |
164,400 |
130,000 |
132,000 |
6,000 |
230,000 |
232,000 |
86,000 |
330,000 |
332,000 |
166,000 |
132,000 |
134,000 |
7,600 |
232,000 |
234,000 |
87,600 |
332,000 |
334,000 |
167,600 |
134,000 |
136,000 |
9,200 |
234,000 |
236,000 |
89,200 |
334,000 |
336,000 |
169,200 |
136,000 |
138,000 |
10,800 |
236,000 |
238,000 |
90,800 |
336,000 |
338,000 |
170,800 |
138,000 |
140,000 |
12,400 |
238,000 |
240,000 |
92,400 |
338,000 |
340,000 |
172,400 |
140,000 |
142,000 |
14,000 |
240,000 |
242,000 |
94,000 |
340,000 |
342,000 |
174,000 |
142,000 |
144,000 |
15,600 |
242,000 |
244,000 |
95,600 |
342,000 |
344,000 |
175,600 |
144,000 |
146,000 |
17,200 |
244,000 |
246,000 |
97,200 |
344,000 |
346,000 |
177,200 |
146,000 |
148,000 |
18,800 |
246,000 |
248,000 |
98,800 |
346,000 |
348,000 |
178,800 |
148,000 |
150,000 |
20,400 |
248,000 |
250,000 |
100,400 |
348,000 |
350,000 |
180,400 |
150,000 |
152,000 |
22,000 |
250,000 |
252,000 |
102,000 |
350,000 |
352,000 |
182,000 |
152,000 |
154,000 |
23,600 |
252,000 |
254,000 |
103,600 |
352,000 |
354,000 |
183,600 |
154,000 |
156,000 |
25,200 |
254,000 |
256,000 |
105,200 |
354,000 |
356,000 |
185,200 |
156,000 |
158,000 |
26,800 |
256,000 |
258,000 |
106,800 |
356,000 |
358,000 |
186,800 |
158,000 |
160,000 |
28,400 |
258,000 |
260,000 |
108,400 |
358,000 |
360,000 |
188,400 |
160,000 |
162,000 |
30,000 |
260,000 |
262,000 |
110,000 |
360,000 |
362,000 |
190,000 |
162,000 |
164,000 |
31,600 |
262,000 |
264,000 |
111,600 |
362,000 |
364,000 |
191,600 |
164,000 |
166,000 |
33,200 |
264,000 |
266,000 |
113,200 |
364,000 |
366,000 |
193,200 |
166,000 |
168,000 |
34,800 |
266,000 |
268,000 |
114,800 |
366,000 |
368,000 |
194,800 |
168,000 |
170,000 |
36,400 |
268,000 |
270,000 |
116,400 |
368,000 |
370,000 |
196,400 |
170,000 |
172,000 |
38,000 |
270,000 |
272,000 |
118,000 |
370,000 |
372,000 |
198,000 |
172,000 |
174,000 |
39,600 |
272,000 |
274,000 |
119,600 |
372,000 |
374,000 |
199,600 |
174,000 |
176,000 |
41,200 |
274,000 |
276,000 |
121,200 |
374,000 |
376,000 |
201,200 |
176,000 |
178,000 |
42,800 |
276,000 |
278,000 |
122,800 |
376,000 |
378,000 |
202,800 |
178,000 |
180,000 |
44,400 |
278,000 |
280,000 |
124,400 |
378,000 |
380,000 |
204,400 |
180,000 |
182,000 |
46,000 |
280,000 |
282,000 |
126,000 |
380,000 |
382,000 |
206,000 |
182,000 |
184,000 |
47,600 |
282,000 |
284,000 |
127,600 |
382,000 |
384,000 |
207,600 |
184,000 |
186,000 |
49,200 |
284,000 |
286,000 |
129,200 |
384,000 |
386,000 |
209,200 |
186,000 |
188,000 |
50,800 |
286,000 |
288,000 |
130,800 |
386,000 |
388,000 |
210,800 |
188,000 |
190,000 |
52,400 |
288,000 |
290,000 |
132,400 |
388,000 |
390,000 |
212,400 |
190,000 |
192,000 |
54,000 |
290,000 |
292,000 |
134,000 |
390,000 |
392,000 |
214,000 |
192,000 |
194,000 |
55,600 |
292,000 |
294,000 |
135,600 |
392,000 |
394,000 |
215,600 |
194,000 |
196,000 |
57,200 |
294,000 |
296,000 |
137,200 |
394,000 |
396,000 |
217,200 |
196,000 |
198,000 |
58,800 |
296,000 |
298,000 |
138,800 |
396,000 |
398,000 |
218,800 |
198,000 |
200,000 |
60,400 |
298,000 |
300,000 |
140,400 |
398,000 |
400,000 |
220,400 |
200,000 |
202,000 |
62,000 |
300,000 |
302,000 |
142,000 |
400,000 |
402,000 |
222,000 |
202,000 |
204,000 |
63,600 |
302,000 |
304,000 |
143,600 |
402,000 |
404,000 |
223,60O |
204,000 |
206,000 |
65,200 |
304,000 |
306,000 |
145,200 |
404,000 |
406,000 |
225,200 |
206,000 |
208,000 |
66,800 |
306,000 |
308,000 |
146,800 |
406,000 |
408,000 |
226,800 |
208,000 |
210,000 |
68,400 |
308,000 |
310,000 |
148,400 |
408,000 |
410,000 |
228,400 |
210,000 |
212,000 |
70,000 |
310,000 |
312,000 |
150,000 |
410,000 |
412,000 |
230,000 |
212,000 |
214,000 |
71,600 |
312,000 |
314,000 |
151,600 |
412,000 |
414,000 |
231,600 |
214,000 |
216,000 |
73,200 |
314,000 |
316,000 |
153,200 |
414,000 |
416,000 |
233,200 |
216,000 |
218,000 |
74,800 |
316,000 |
318,000 |
154,800 |
416,000 |
418,000 |
234,800 |
218,000 |
220,000 |
76,400 |
318,000 |
320,000 |
156,400 |
418,000 |
420,000 |
236,400 |
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 |
420,000 |
422,000 |
238,000 |
520,000 |
522,000 |
318,000 |
620,000 |
622,000 |
398,000 |
422,000 |
424,000 |
239,600 |
522,000 |
524,000 |
319,600 |
622,000 |
624,000 |
399,600 |
424,000 |
426,000 |
241,200 |
524,000 |
526,000 |
321,200 |
624,000 |
626,000 |
401,200 |
426,000 |
428,000 |
242,800 |
526,000 |
528,000 |
322,800 |
626,000 |
628,000 |
402,800 |
428,000 |
430,000 |
244,400 |
528,000 |
530,000 |
324,400 |
628,000 |
630,000 |
404,400 |
430,000 |
432,000 |
246,000 |
530,000 |
532,000 |
326,000 |
630,000 |
632,000 |
406,000 |
432,000 |
434,000 |
247,600 |
532,000 |
534,000 |
327,600 |
632,000 |
634,000 |
407,600 |
434,000 |
436,000 |
249,200 |
534,000 |
536,000 |
329,200 |
634,000 |
636,000 |
409,200 |
436,000 |
438,000 |
250,800 |
536,000 |
538,000 |
330,800 |
636,000 |
638,000 |
410,800 |
438,000 |
440,000 |
252,400 |
538,000 |
540,000 |
332,400 |
638,000 |
640,000 |
412,400 |
440,000 |
442,000 |
254,000 |
540,000 |
542,000 |
334,000 |
640,000 |
642,000 |
414,000 |
442,000 |
444,000 |
255,600 |
542,000 |
544,000 |
335,600 |
642,000 |
644,000 |
415,600 |
444,000 |
446,000 |
257,200 |
544,000 |
546,000 |
337,200 |
644,000 |
646,000 |
417,200 |
446,000 |
448,000 |
258,800 |
546,000 |
548,000 |
338,800 |
646,000 |
648,000 |
418,800 |
448,000 |
450,000 |
260,400 |
548,000 |
550,000 |
340,400 |
648,000 |
650,000 |
420,400 |
450,000 |
452,000 |
262,000 |
550,000 |
552,000 |
342,000 |
650,000 |
652,000 |
422,000 |
452,000 |
454,000 |
263,600 |
552,000 |
554,000 |
343,600 |
652,000 |
654,000 |
423,600 |
454,000 |
456,000 |
265,200 |
554,000 |
556,000 |
345,200 |
654,000 |
656,000 |
425,200 |
456,000 |
458,000 |
266,800 |
556,000 |
558,000 |
346,800 |
656,000 |
658,000 |
426,800 |
458,000 |
460,000 |
268,400 |
558,000 |
560,000 |
348,400 |
658,000 |
660,000 |
428,400 |
460,000 |
462,000 |
270,000 |
560,000 |
562,000 |
350,000 |
660,000 |
662,000 |
430,000 |
462,000 |
464,000 |
271,600 |
562,000 |
564,000 |
351,600 |
662,000 |
664,000 |
431,600 |
464,000 |
466,000 |
273,200 |
564,000 |
566,000 |
353,200 |
664,000 |
666,000 |
433,200 |
466,000 |
468,000 |
274,800 |
566,000 |
568,000 |
354,800 |
666,000 |
668,000 |
434,800 |
468,000 |
470,000 |
276,400 |
568,000 |
570,000 |
356,400 |
668,000 |
670,000 |
436,400 |
470,000 |
472,000 |
278,000 |
570,000 |
572,000 |
358,000 |
670,000 |
672,000 |
438,000 |
472,000 |
474,000 |
279,600 |
572,000 |
574,000 |
359,600 |
672,000 |
674,000 |
439,600 |
474,000 |
476,000 |
281,200 |
574,000 |
576,000 |
361,200 |
674,000 |
676,000 |
441,200 |
476,000 |
478,000 |
282,800 |
576,000 |
578,000 |
362,800 |
676,000 |
678,000 |
442,800 |
478,000 |
480,000 |
284,400 |
578,000 |
580,000 |
364,400 |
678,000 |
680,000 |
444,400 |
480,000 |
482,000 |
286,000 |
580,000 |
582,000 |
366,000 |
680,000 |
682,000 |
446,000 |
482,000 |
484,000 |
287,600 |
582,000 |
584,000 |
367,600 |
682,000 |
684,000 |
447,600 |
484,000 |
486,000 |
289,200 |
584,000 |
586,000 |
369,200 |
684,000 |
686,000 |
449,200 |
486,000 |
488,000 |
290,800 |
586,000 |
588,000 |
370,800 |
686,000 |
688,000 |
450,800 |
488,000 |
490,000 |
292,400 |
588,000 |
590,000 |
372,400 |
688,000 |
690,000 |
452,400 |
490,000 |
492,000 |
294,000 |
590,000 |
592,000 |
374,000 |
690,000 |
692,000 |
454,000 |
492,000 |
494,000 |
295,600 |
592,000 |
594,000 |
375,600 |
692,000 |
694,000 |
455,600 |
494,000 |
496,000 |
297,200 |
594,000 |
596,000 |
377,200 |
694,000 |
696,000 |
457,200 |
496,000 |
498,000 |
298,800 |
596,000 |
598,000 |
378,800 |
696,000 |
698,000 |
458,800 |
498,000 |
500,000 |
300,400 |
598,000 |
600,000 |
380,400 |
698,000 |
700,000 |
460,400 |
500,000 |
502,000 |
302,000 |
600,000 |
602,000 |
382,000 |
700,000 |
702,000 |
462,000 |
502,000 |
504,000 |
303,600 |
602,000 |
604,000 |
383,600 |
702,000 |
704,000 |
463,600 |
504,000 |
506,000 |
305,200 |
604,000 |
606,000 |
385,200 |
704,000 |
706,000 |
465,200 |
506,000 |
508,000 |
306,800 |
606,000 |
608,000 |
386,800 |
706,000 |
708,000 |
466,800 |
508,000 |
510,000 |
308,400 |
608,000 |
610,000 |
388,400 |
708,000 |
710,000 |
468,400 |
510,000 |
512,000 |
310,000 |
610,000 |
612,000 |
390,000 |
710,000 |
712,000 |
470,000 |
512,000 |
514,000 |
311,600 |
612,000 |
614,000 |
391,600 |
712,000 |
714,000 |
471,600 |
514,000 |
516,000 |
313,200 |
614,000 |
616,000 |
393,200 |
714,000 |
716,000 |
473,200 |
516,000 |
518,000 |
314,800 |
616,000 |
618,000 |
394,800 |
716,000 |
718,000 |
474,800 |
518,000 |
520,000 |
316,400 |
618,000 |
620,000 |
396,400 |
718,000 |
720,000 |
476,400 |
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 |
720,000 |
722,000 |
478,000 |
820,000 |
822,000 |
558,000 |
920,000 |
922,000 |
638,000 |
722,000 |
724,000 |
479,600 |
822,000 |
824,000 |
559,600 |
922,000 |
924,000 |
639,600 |
724,000 |
726,000 |
481,200 |
824,000 |
826,000 |
561,200 |
924,000 |
926,000 |
641,200 |
726,000 |
728,000 |
482,800 |
826,000 |
828,000 |
562,800 |
926,000 |
928,000 |
642,800 |
728,000 |
730,000 |
484,400 |
828,000 |
830,000 |
564,400 |
928,000 |
930,000 |
644,400 |
730,000 |
732,000 |
486,000 |
830,000 |
832,000 |
566,000 |
930,000 |
932,000 |
646,000 |
732,000 |
734,000 |
487,600 |
832,000 |
834,000 |
567,600 |
932,000 |
934,000 |
647,600 |
734,000 |
736,000 |
489,200 |
834,000 |
836,000 |
569,200 |
934,000 |
936,000 |
649,200 |
736,000 |
738,000 |
490,800 |
836,000 |
838,000 |
570,800 |
936,000 |
938,000 |
650,800 |
738,000 |
740,000 |
492,400 |
838,000 |
840,000 |
572,400 |
938,000 |
940,000 |
652,400 |
740,000 |
742,000 |
494,000 |
840,000 |
842,000 |
574,000 |
940,000 |
942,000 |
654,000 |
742,000 |
744,000 |
495,600 |
842,000 |
844,000 |
575,600 |
942,000 |
944,000 |
655,600 |
744,000 |
746,000 |
497,200 |
844,000 |
846,000 |
577,200 |
944,000 |
946,000 |
657,200 |
746,000 |
748,000 |
498,800 |
846,000 |
848,000 |
578,800 |
946,000 |
948,000 |
658,800 |
748,000 |
750,000 |
500,400 |
848,000 |
850,000 |
580,400 |
948,000 |
950,000 |
660,400 |
750,000 |
752,000 |
502,000 |
850,000 |
852,000 |
582,000 |
950,000 |
952,000 |
662,000 |
752,000 |
754,000 |
503,600 |
852,000 |
854,000 |
583,600 |
952,000 |
954,000 |
663,600 |
754,000 |
756,000 |
505,200 |
854,000 |
856,000 |
585,200 |
954,000 |
956,000 |
665,200 |
756,000 |
758,000 |
506,800 |
856,000 |
858,000 |
586,800 |
956,000 |
958,000 |
666,800 |
758,000 |
760,000 |
508,400 |
858,000 |
860,000 |
588,400 |
958,000 |
960,000 |
668,400 |
760,000 |
762,000 |
510,000 |
860,000 |
862,000 |
590,000 |
960,000 |
962,000 |
670,000 |
762,000 |
764,000 |
511,600 |
862,000 |
864,000 |
591,600 |
962,000 |
964,000 |
671,600 |
764,000 |
766,000 |
513,200 |
864,000 |
866,000 |
593,200 |
964,000 |
966,000 |
673,200 |
766,000 |
768,000 |
514,800 |
866,000 |
868,000 |
594,800 |
966,000 |
968,000 |
674,800 |
768,000 |
770,000 |
516,400 |
868,000 |
870,000 |
596,400 |
968,000 |
970,000 |
676,400 |
770,000 |
772,000 |
518,000 |
870,000 |
872,000 |
598,000 |
970,000 |
972,000 |
678,000 |
772,000 |
774,000 |
519,600 |
872,000 |
874,000 |
599,600 |
972,000 |
974,000 |
679,600 |
774,000 |
776,000 |
521,200 |
874,000 |
876,000 |
601,200 |
974,000 |
976,000 |
681,200 |
776,000 |
778,000 |
522,800 |
876,000 |
878,000 |
602,800 |
976,000 |
978,000 |
682,800 |
778,000 |
780,000 |
524,400 |
878,000 |
880,000 |
604,400 |
978,000 |
980,000 |
684,400 |
780,000 |
782,000 |
526,000 |
880,000 |
882,000 |
606,000 |
980,000 |
982,000 |
686,000 |
782,000 |
784,000 |
527,600 |
882,000 |
884,000 |
607,600 |
982,000 |
984,000 |
687,600 |
784,000 |
786,000 |
529,200 |
884,000 |
886,000 |
609,200 |
984,000 |
986,000 |
689,200 |
786,000 |
788,000 |
530,800 |
886,000 |
888,000 |
610,800 |
986,000 |
988,000 |
690,800 |
788,000 |
790,000 |
532,400 |
888,000 |
890,000 |
612,400 |
988,000 |
990,000 |
692,400 |
790,000 |
792,000 |
534,000 |
890,000 |
892,000 |
614,000 |
990,000 |
992,000 |
694,000 |
792,000 |
794,000 |
535,600 |
892,000 |
894,000 |
615,600 |
992,000 |
994,000 |
695,600 |
794,000 |
796,000 |
537,200 |
894,000 |
896,000 |
617,200 |
994,000 |
996,000 |
697,200 |
796,000 |
798,000 |
538,800 |
896,000 |
898,000 |
618,800 |
996,000 |
998,000 |
698,800 |
798,000 |
800,000 |
540,400 |
898,000 |
900,000 |
620,400 |
998,000 |
1,000,000 |
700,400 |
800,000 |
802,000 |
542,000 |
900,000 |
902,000 |
622,000 |
1,000,000 |
1,002,000 |
702,000 |
802,000 |
804,000 |
543,600 |
902,000 |
904,000 |
623,600 |
1,002,000 |
1,004,000 |
703,600 |
804,000 |
806,000 |
545,200 |
904,000 |
906,000 |
625,200 |
1,004,000 |
1,006,000 |
705,200 |
806,000 |
808,000 |
546,800 |
906,000 |
908,000 |
626,800 |
1,006,000 |
1,008,000 |
706,800 |
808,000 |
810,000 |
548,400 |
908,000 |
910,000 |
628,400 |
1,008,000 |
1,010,000 |
708,400 |
810,000 |
812,000 |
550,000 |
910,000 |
912,000 |
630,000 |
1,010,000 |
1,012,000 |
710,000 |
812,000 |
814,000 |
551,600 |
912,000 |
914,000 |
631,600 |
1,012,000 |
1,014,000 |
711,600 |
814,000 |
816,000 |
553,200 |
914,000 |
916,000 |
633,200 |
1,014,000 |
1,016,000 |
713,200 |
816,000 |
818,000 |
554,800 |
916,000 |
918,000 |
634,800 |
1,016,000 |
1,018,000 |
714,800 |
818,000 |
820,000 |
556,400 |
918,000 |
920,000 |
636,400 |
1,018,000 |
1,020,000 |
716,400 |
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 |
1,020,000 |
1,022,000 |
718,000 |
1,120,000 |
1,122,000 |
798,000 |
1,220,000 |
1,222,000 |
887,750 |
1,022,000 |
1,024,000 |
719,600 |
1,122,000 |
1,124,000 |
799,600 |
1,222,000 |
1,224,000 |
889,550 |
1,024,000 |
1,026,000 |
721,200 |
1,124,000 |
1,126,000 |
801,350 |
1,224,000 |
1,226,000 |
891,350 |
1,026,000 |
1,028,000 |
722,800 |
1,126,000 |
1,128,000 |
803,150 |
1,226,000 |
1,228,000 |
893,150 |
1,028,000 |
1,030,000 |
724,400 |
1,128,000 |
1,130,000 |
804,950 |
1,228,000 |
1,230,000 |
894,950 |
1,030,000 |
1,032,000 |
726,000 |
1,130,000 |
1,132,000 |
806,750 |
1,230,000 |
1,232,000 |
896,750 |
1,032,000 |
1,034,000 |
727,600 |
1,132,000 |
1,134,000 |
808,550 |
1,232,000 |
1,234,000 |
898,550 |
1,034,000 |
1,036,000 |
729,200 |
1,134,000 |
1,136,000 |
810,350 |
1,234,000 |
1,236,000 |
900,350 |
1,036,000 |
1,038,000 |
730,800 |
1,136,000 |
1,138,000 |
812,150 |
1,236,000 |
1,238,000 |
902,150 |
1,038,000 |
1,040,000 |
732,400 |
1,138,000 |
1,140,000 |
813,950 |
1,238,000 |
1,240,000 |
903,950 |
1,040,000 |
1,042,000 |
734,000 |
1,140,000 |
1,142,000 |
815,750 |
1,240,000 |
1,242,000 |
905,750 |
1,042,000 |
1,044,000 |
735,600 |
1,142,000 |
1,144,000 |
817,550 |
1,242,000 |
1,244,000 |
907,550 |
1,044,000 |
1,046,000 |
737,200 |
1,144,000 |
1,146,000 |
819,350 |
1,244,000 |
1,246,000 |
909,350 |
1,046,000 |
1,048,000 |
738,800 |
1,146,000 |
1,148,000 |
821,150 |
1,246,000 |
1,248,000 |
911,150 |
1,048,000 |
1,050,000 |
740,400 |
1,148,000 |
1,150,000 |
822,950 |
1,248,000 |
1,250,000 |
912,950 |
1,050,000 |
1,052,000 |
742,000 |
1,150,000 |
1,152,000 |
824,750 |
1,250,000 |
1,252,000 |
914,750 |
1,052,000 |
1,054,000 |
743,600 |
1,152,000 |
1,154,000 |
826,550 |
1,252,000 |
1,254,000 |
916,550 |
1,054,000 |
1,056,000 |
745,200 |
1,154,000 |
1,156,000 |
828,350 |
1,254,000 |
1,256,000 |
918,350 |
1,056,000 |
1,058,000 |
746,800 |
1,156,000 |
1,158,000 |
830,150 |
1,256,000 |
1,258,000 |
920,150 |
1,058,000 |
1,060,000 |
748,400 |
1,158,000 |
1,160,000 |
831,950 |
1,258,000 |
1,260,000 |
921,950 |
1,060,000 |
1,062,000 |
750,000 |
1,160,000 |
1,162,000 |
833,750 |
1,260,000 |
1,262,000 |
923,750 |
1,062,000 |
1,064,000 |
751,600 |
1,162,000 |
1,164,000 |
835,550 |
1,262,000 |
1,264,000 |
925,550 |
1,064,000 |
1,066,000 |
753,200 |
1,164,000 |
1,166,000 |
837,350 |
1,264,000 |
1,266,000 |
927,350 |
1,066,000 |
1,068,000 |
754,800 |
1,166,000 |
1,168,000 |
839,150 |
1,266,000 |
1,268,000 |
929,150 |
1,068,000 |
1,070,000 |
756,400 |
1,168,000 |
1,170,000 |
840,950 |
1,268,000 |
1,270,000 |
930,950 |
1,070,000 |
1,072,000 |
758,000 |
1,170,000 |
1,172,000 |
842,750 |
1,270,000 |
1,272,000 |
932,750 |
1,072,000 |
1,074,000 |
759,600 |
1,172,000 |
1,174,000 |
844,550 |
1,272,000 |
1,274,000 |
934,550 |
1,074,000 |
1,076,000 |
761,200 |
1,174,000 |
1,176,000 |
846,350 |
1,274,000 |
1,276,000 |
936,350 |
1,076,000 |
1,078,000 |
762,800 |
1,176,000 |
1,178,000 |
848,150 |
1,276,000 |
1,278,000 |
938,150 |
1,078,000 |
1,080,000 |
764,400 |
1,178,000 |
1,180,000 |
849,950 |
1,278,000 |
1,280,000 |
939,950 |
1,080,000 |
1,082,000 |
766,000 |
1,180,000 |
1,182,000 |
851,750 |
1,280,000 |
1,282,000 |
941,750 |
1,082,000 |
1,084,000 |
767,600 |
1,182,000 |
1,184,000 |
853,550 |
1,282,000 |
1,284,000 |
943,550 |
1,084,000 |
1,086,000 |
769,200 |
1,184,000 |
1,186,000 |
855,350 |
1,284,000 |
1,286,000 |
945,350 |
1,086,000 |
1,088,000 |
770,800 |
1,186,000 |
1,188,000 |
857,150 |
1,286,000 |
1,288,000 |
947,150 |
1,088,000 |
1,090,000 |
772,400 |
1,188,000 |
1,190,000 |
858,950 |
1,288,000 |
1,290,000 |
948,950 |
1,090,000 |
1,092,000 |
774,000 |
1,190,000 |
1,192,000 |
860,750 |
1,290,000 |
1,292,000 |
950,750 |
1,092,000 |
1,094,000 |
775,600 |
1,192,000 |
1,194,000 |
862,550 |
1,292,000 |
1,294,000 |
952,550 |
1,094,000 |
1,096,000 |
777,200 |
1,194,000 |
1,196,000 |
864,350 |
1,294,000 |
1,296,000 |
954,350 |
1,096,000 |
1,098,000 |
778,800 |
1,196,000 |
1,198,000 |
866,150 |
1,296,000 |
1,298,000 |
956,150 |
1,098,000 |
1,100,000 |
780,400 |
1,198,000 |
1,200,000 |
867,950 |
1,298,000 |
1,300,000 |
957,950 |
1,100,000 |
1,102,000 |
782,000 |
1,200,000 |
1,202,000 |
869,750 |
1,300,000 |
1,302,000 |
959,750 |
1,102,000 |
1,104,000 |
783,600 |
1,202,000 |
1,204,000 |
871,550 |
1,302,000 |
1,304,000 |
961,550 |
1,104,000 |
1,106,000 |
785,200 |
1,204,000 |
1,206,000 |
873,350 |
1,304,000 |
1,306,000 |
963,350 |
1,106,000 |
1,108,000 |
786,800 |
1,206,000 |
1,208,000 |
875,150 |
1,306,000 |
1,308,000 |
965,150 |
1,108,000 |
1,110,000 |
788,400 |
1,208,000 |
1,210,000 |
876,950 |
1,308,000 |
1,310,000 |
966,950 |
1,110,000 |
1,112,000 |
790,000 |
1,210,000 |
1,212,000 |
878,750 |
1,310,000 |
1,312,000 |
968,750 |
1,112,000 |
1,114,000 |
791,600 |
1,212,000 |
1,214,000 |
880,550 |
1,312,000 |
1,314,000 |
970,550 |
1,114,000 |
1,116,000 |
793,200 |
1,214,000 |
1,216,000 |
882,350 |
1,314,000 |
1,316,000 |
972,350 |
1,116,000 |
1,118,000 |
794,800 |
1,216,000 |
1,218,000 |
884,150 |
1,316,000 |
1,318,000 |
974,150 |
1,118,000 |
1,120,000 |
796,400 |
1,218,000 |
1,220,000 |
885,950 |
1,318,000 |
1,320,000 |
975,950 |
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 |
1,320,000 |
1,322,000 |
977,750 |
1,420,000 |
1,422,000 |
1,067,750 |
1,520,000 |
1,522,000 |
1,157,750 |
1,322,000 |
1,324,000 |
979,550 |
1,422,000 |
1,424,000 |
1,069,550 |
1,522,000 |
1,524,000 |
1,159,550 |
1,324,000 |
1,326,000 |
981,350 |
1,424,000 |
1,426,000 |
1,071,350 |
1,524,000 |
1,526,000 |
1,161,350 |
1,326,000 |
1,328,000 |
983,150 |
1,426,000 |
1,428,000 |
1,073,150 |
1,526,000 |
1,528,000 |
1,163,150 |
1,328,000 |
1,330,000 |
984,950 |
1,428,000 |
1,430,000 |
1,074,950 |
1,528,000 |
1,530,000 |
1,164,950 |
1,330,000 |
1,332,000 |
986,750 |
1,430,000 |
1,432,000 |
1,076,750 |
1,530,000 |
1,532,000 |
1,166,750 |
1,332,000 |
1,334,000 |
988,550 |
1,432,000 |
1,434,000 |
1,078,550 |
1,532,000 |
1,534,000 |
1,168,550 |
1,334,000 |
1,336,000 |
990,350 |
1,434,000 |
1,436,000 |
1,080,350 |
1,534,000 |
1,536,000 |
1,170,350 |
1,336,000 |
1,338,000 |
992,150 |
1,436,000 |
1,438,000 |
1,082,150 |
1,536,000 |
1,538,000 |
1,172,150 |
1,338,000 |
1,340,000 |
993,950 |
1,438,000 |
1,440,000 |
1,083,950 |
1,538,000 |
1,540,000 |
1,173,950 |
1,340,000 |
1,342,000 |
995,750 |
1,440,000 |
1,442,000 |
1,085,750 |
1,540,000 |
1,542,000 |
1,175,750 |
1,342,000 |
1,344,000 |
997,550 |
1,442,000 |
1,444,000 |
1,087,550 |
1,542,000 |
1,544,000 |
1,177,550 |
1,344,000 |
1,346,000 |
999,350 |
1,444,000 |
1,446,000 |
1,089,350 |
1,544,000 |
1,546,000 |
1,179,350 |
1,346,000 |
1,348,000 |
1,001,150 |
1,446,000 |
1,448,000 |
1,091,150 |
1,546,000 |
1,548,000 |
1,181,150 |
1,348,000 |
1,350,000 |
1,002,950 |
1,448,000 |
1,450,000 |
1,092,950 |
1,548,000 |
1,550,000 |
1,182,950 |
1,350,000 |
1,352,000 |
1,004,750 |
1,450,000 |
1,452,000 |
1,094,750 |
1,550,000 |
1,552,000 |
1,184,750 |
1,352,000 |
1,354,000 |
1,006,550 |
1,452,000 |
1,454,000 |
1,096,550 |
1,552,000 |
1,554,000 |
1,186,550 |
1,354,000 |
1,356,000 |
1,008,350 |
1,454,000 |
1,456,000 |
1,098,350 |
1,554,000 |
1,556,000 |
1,188,350 |
1,356,000 |
1,358,000 |
1,010,150 |
1,456,000 |
1,458,000 |
1,100,150 |
1,556,000 |
1,558,000 |
1,190,150 |
1,358,000 |
1,360,000 |
1,011,950 |
1,458,000 |
1,460,000 |
1,101,950 |
1,558,000 |
1,560,000 |
1,191,950 |
1,360,000 |
1,362,000 |
1,013,750 |
1,460,000 |
1,462,000 |
1,103,750 |
1,560,000 |
1,562,000 |
1,193,750 |
1,362,000 |
1,364,000 |
1,015,550 |
1,462,000 |
1,464,000 |
1,105,550 |
1,562,000 |
1,564,000 |
1,195,550 |
1,364,000 |
1,366,000 |
1,017,350 |
1,464,000 |
1,466,000 |
1,107,350 |
1,564,000 |
1,566,000 |
1,197,350 |
1,366,000 |
1,368,000 |
1,019,150 |
1,466,000 |
1,468,000 |
1,109,150 |
1,566,000 |
1,568,000 |
1,199,150 |
1,368,000 |
1,370,000 |
1,020,950 |
1,468,000 |
1,470,000 |
1,110,950 |
1,568,000 |
1,570,000 |
1,200,950 |
1,370,000 |
1,372,000 |
1,022,750 |
1,470,000 |
1,472,000 |
1,112,750 |
1,570,000 |
1,572,000 |
1,202,750 |
1,372,000 |
1,374,000 |
1,024,550 |
1,472,000 |
1,474,000 |
1,114,550 |
1,572,000 |
1,574,000 |
1,204,550 |
1,374,000 |
1,376,000 |
1,026,350 |
1,474,000 |
1,476,000 |
1,116,350 |
1,574,000 |
1,576,000 |
1,206,350 |
1,376,000 |
1,378,000 |
1,028,150 |
1,476,000 |
1,478,000 |
1,118,150 |
1,576,000 |
1,578,000 |
1,208,150 |
1,378,000 |
1,380,000 |
1,029,950 |
1,478,000 |
1,480,000 |
1,119,950 |
1,578,000 |
1,580,000 |
1,209,950 |
1,380,000 |
1,382,000 |
1,031,750 |
1,480,000 |
1,482,000 |
1,121,750 |
1,580,000 |
1,582,000 |
1,211,750 |
1,382,000 |
1,384,000 |
1,033,550 |
1,482,000 |
1,484,000 |
1,123,550 |
1,582,000 |
1,584,000 |
1,213,550 |
1,384,000 |
1,386,000 |
1,035,350 |
1,484,000 |
1,486,000 |
1,125,350 |
1,584,000 |
1,586,000 |
1,215,350 |
1,386,000 |
1,388,000 |
1,037,150 |
1,486,000 |
1,488,000 |
1,127,150 |
1,586,000 |
1,588,000 |
1,217,150 |
1,388,000 |
1,390,000 |
1,038,950 |
1,488,000 |
1,490,000 |
1,128,950 |
1,588,000 |
1,590,000 |
1,218,950 |
1,390,000 |
1,392,000 |
1,040,750 |
1,490,000 |
1,492,000 |
1,130,750 |
1,590,000 |
1,592,000 |
1,220,750 |
1,392,000 |
1,394,000 |
1,042,550 |
1,492,000 |
1,494,000 |
1,132,550 |
1,592,000 |
1,594,000 |
1,222,550 |
1,394,000 |
1,396,000 |
1,044,350 |
1,494,000 |
1,496,000 |
1,134,350 |
1,594,000 |
1,596,000 |
1,224,350 |
1,396,000 |
1,398,000 |
1,046,150 |
1,496,000 |
1,498,000 |
1,136,150 |
1,596,000 |
1,598,000 |
1,226,150 |
1,398,000 |
1,400,000 |
1,047,950 |
1,498,000 |
1,500,000 |
1,137,950 |
1,598,000 |
1,600,000 |
1,227,950 |
1,400,000 |
1,402,000 |
1,049,750 |
1,500,000 |
1,502,000 |
1,139,750 |
1,600,000 |
1,602,000 |
1,229,750 |
1,402,000 |
1,404,000 |
1,051,550 |
1,502,000 |
1,504,000 |
1,141,550 |
1,602,000 |
1,604,000 |
1,231,550 |
1,404,000 |
1,406,000 |
1,053,350 |
1,504,000 |
1,506,000 |
1,143,350 |
1,604,000 |
1,606,000 |
1,233,350 |
1,406,000 |
1,408,000 |
1,055,150 |
1,506,000 |
1,508,000 |
1,145,150 |
1,606,000 |
1,608,000 |
1,235,150 |
1,408,000 |
1,410,000 |
1,056,950 |
1,508,000 |
1,510,000 |
1,146,950 |
1,608,000 |
1,610,000 |
1,236,950 |
1,410,000 |
1,412,000 |
1,058,750 |
1,510,000 |
1,512,000 |
1,148,750 |
1,610,000 |
1,612,000 |
1,238,750 |
1,412,000 |
1,414,000 |
1,060,550 |
1,512,000 |
1,514,000 |
1,150,550 |
1,612,000 |
1,614,000 |
1,240,550 |
1,414,000 |
1,416,000 |
1,062,350 |
1,514,000 |
1,516,000 |
1,152,350 |
1,614,000 |
1,616,000 |
1,242,350 |
1,416,000 |
1,418,000 |
1,064,150 |
1,516,000 |
1,518,000 |
1,154,150 |
1,616,000 |
1,618,000 |
1,244,150 |
1,418,000 |
1,420,000 |
1,065,950 |
1,518,000 |
1,520,000 |
1,155,950 |
1,618,000 |
1,620,000 |
1,245,950 |
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 |
1,620,000 |
1,622,000 |
1,247,750 |
1,720,000 |
1,722,000 |
1,337,750 |
1,820,000 |
1,822,000 |
1,427,750 |
1,622,000 |
1,624,000 |
1,249,550 |
1,722,000 |
1,724,000 |
1,339,550 |
1,822,000 |
1,824,000 |
1,429,550 |
1,624,000 |
1,626,000 |
1,251,350 |
1,724,000 |
1,726,000 |
1,341,350 |
1,824,000 |
1,826,000 |
1,431,350 |
1,626,000 |
1,628,000 |
1,253,150 |
1,726,000 |
1,728,000 |
1,343,150 |
1,826,000 |
1,828,000 |
1,433,150 |
1,628,000 |
1,630,000 |
1,254,950 |
1,728,000 |
1,730,000 |
1,344,950 |
1,828,000 |
1,830,000 |
1,434,950 |
1,630,000 |
1,632,000 |
1,256,750 |
1,730,000 |
1,732,000 |
1,346,750 |
1,830,000 |
1,832,000 |
1,436,750 |
1,632,000 |
1,634,000 |
1,258,550 |
1,732,000 |
1,734,000 |
1,348,550 |
1,832,000 |
1,834,000 |
1,438,550 |
1,634,000 |
1,636,000 |
1,260,350 |
1,734,000 |
1,736,000 |
1,350,350 |
1,834,000 |
1,836,000 |
1,440,350 |
1,636,000 |
1,638,000 |
1,262,150 |
1,736,000 |
1,738,000 |
1,352,150 |
1,836,000 |
1,838,000 |
1,442,150 |
1,638,000 |
1,640,000 |
1,263,950 |
1,738,000 |
1,740,000 |
1,353,950 |
1,838,000 |
1,840,000 |
1,443,950 |
1,640,000 |
1,642,000 |
1,265,750 |
1,740,000 |
1,742,000 |
1,355,750 |
1,840,000 |
1,842,000 |
1,445,750 |
1,642,000 |
1,644,000 |
1,267,550 |
1,742,000 |
1,744,000 |
1,357,550 |
1,842,000 |
1,844,000 |
1,447,550 |
1,644,000 |
1,646,000 |
1,269,350 |
1,744,000 |
1,746,000 |
1,359,350 |
1,844,000 |
1,846,000 |
1,449,350 |
1,646,000 |
1,648,000 |
1,271,150 |
1,746,000 |
1,748,000 |
1,361,150 |
1,846,000 |
1,848,000 |
1,451,150 |
1,648,000 |
1,650,000 |
1,272,950 |
1,748,000 |
1,750,000 |
1,362,950 |
1,848,000 |
1,850,000 |
1,452,950 |
1,650,000 |
1,652,000 |
1,274,750 |
1,750,000 |
1,752,000 |
1,364,750 |
1,850,000 |
1,852,000 |
1,454,750 |
1,652,000 |
1,654,000 |
1,276,550 |
1,752,000 |
1,754,000 |
1,366,550 |
1,852,000 |
1,854,000 |
1,456,550 |
1,654,000 |
1,656,000 |
1,278,350 |
1,754,000 |
1,756,000 |
1,368,350 |
1,854,000 |
1,856,000 |
1,458,350 |
1,656,000 |
1,658,000 |
1,280,150 |
1,756,000 |
1,758,000 |
1,370,150 |
1,856,000 |
1,858,000 |
1,460,150 |
1,658,000 |
1,660,000 |
1,281,950 |
1,758,000 |
1,760,000 |
1,371,950 |
1,858,000 |
1,860,000 |
1,461,950 |
1,660,000 |
1,662,000 |
1,283,750 |
1,760,000 |
1,762,000 |
1,373,750 |
1,860,000 |
1,862,000 |
1,463,750 |
1,662,000 |
1,664,000 |
1,285,550 |
1,762,000 |
1,764,000 |
1,375,550 |
1,862,000 |
1,864,000 |
1,465,550 |
1,664,000 |
1,666,000 |
1,287,350 |
1,764,000 |
1,766,000 |
1,377,350 |
1,864,000 |
1,866,000 |
1,467,350 |
1,666,000 |
1,668,000 |
1,289,150 |
1,766,000 |
1,768,000 |
1,379,150 |
1,866,000 |
1,868,000 |
1,469,150 |
1,668,000 |
1,670,000 |
1,290,950 |
1,768,000 |
1,770,000 |
1,380,950 |
1,868,000 |
1,870,000 |
1,470,950 |
1,670,000 |
1,672,000 |
1,292,750 |
1,770,000 |
1,772,000 |
1,382,750 |
1,870,000 |
1,872,000 |
1,472,750 |
1,672,000 |
1,674,000 |
1,294,550 |
1,772,000 |
1,774,000 |
1,384,550 |
1,872,000 |
1,874,000 |
1,474,550 |
1,674,000 |
1,676,000 |
1,296,350 |
1,774,000 |
1,776,000 |
1,386,350 |
1,874,000 |
1,876,000 |
1,476,350 |
1,676,000 |
1,678,000 |
1,298,150 |
1,776,000 |
1,778,000 |
1,388,150 |
1,876,000 |
1,878,000 |
1,478,150 |
1,678,000 |
1,680,000 |
1,299,950 |
1,778,000 |
1,780,000 |
1,389,950 |
1,878,000 |
1,880,000 |
1,479,950 |
1,680,000 |
1,682,000 |
1,301,750 |
1,780,000 |
1,782,000 |
1,391,750 |
1,880,000 |
1,882,000 |
1,481,750 |
1,682,000 |
1,684,000 |
1,303,550 |
1,782,000 |
1,784,000 |
1,393,550 |
1,882,000 |
1,884,000 |
1,483,550 |
1,684,000 |
1,686,000 |
1,305,350 |
1,784,000 |
1,786,000 |
1,395,350 |
1,884,000 |
1,886,000 |
1,485,350 |
1,686,000 |
1,688,000 |
1,307,150 |
1,786,000 |
1,788,000 |
1,397,150 |
1,886,000 |
1,888,000 |
1,487,150 |
1,688,000 |
1,690,000 |
1,308,950 |
1,788,000 |
1,790,000 |
1,398,950 |
1,888,000 |
1,890,000 |
1,488,950 |
1,690,000 |
1,692,000 |
1,310,750 |
1,790,000 |
1,792,000 |
1,400,750 |
1,890,000 |
1,892,000 |
1,490,750 |
1,692,000 |
1,694,000 |
1,312,550 |
1,792,000 |
1,794,000 |
1,402,550 |
1,892,000 |
1,894,000 |
1,492,550 |
1,694,000 |
1,696,000 |
1,314,350 |
1,794,000 |
1,796,000 |
1,404,350 |
1,894,000 |
1,896,000 |
1,494,350 |
1,696,000 |
1,698,000 |
1,316,150 |
1,796,000 |
1,798,000 |
1,406,150 |
1,896,000 |
1,898,000 |
1,496,150 |
1,698,000 |
1,700,000 |
1,317,950 |
1,798,000 |
1,800,000 |
1,407,950 |
1,898,000 |
1,900,000 |
1,497,950 |
1,700,000 |
1,702,000 |
1,319,750 |
1,800,000 |
1,802,000 |
1,409,750 |
1,900,000 |
1,902,000 |
1,499,750 |
1,702,000 |
1,704,000 |
1,321,550 |
1,802,000 |
1,804,000 |
1,411,550 |
1,902,000 |
1,904,000 |
1,501,550 |
1,704,000 |
1,706,000 |
1,323,350 |
1,804,000 |
1,806,000 |
1,413,350 |
1,904,000 |
1,906,000 |
1,503,350 |
1,706,000 |
1,708,000 |
1,325,150 |
1,806,000 |
1,808,000 |
1,415,150 |
1,906,000 |
1,908,000 |
1,505,150 |
1,708,000 |
1,710,000 |
1,326,950 |
1,808,000 |
1,810,000 |
1,416,950 |
1,908,000 |
1,910,000 |
1,506,950 |
1,710,000 |
1,712,000 |
1,328,750 |
1,810,000 |
1,812,000 |
1,418,750 |
1,910,000 |
1,912,000 |
1,508,750 |
1,712,000 |
1,714,000 |
1,330,550 |
1,812,000 |
1,814,000 |
1,420,550 |
1,912,000 |
1,914,000 |
1,510,550 |
1,714,000 |
1,716,000 |
1,332,350 |
1,814,000 |
1,816,000 |
1,422,350 |
1,914,000 |
1,916,000 |
1,512,350 |
1,716,000 |
1,718,000 |
1,334,150 |
1,816,000 |
1,818,000 |
1,424,150 |
1,916,000 |
1,918,000 |
1,514,150 |
1,718,000 |
1,720,000 |
1,335,950 |
1,818,000 |
1,820,000 |
1,425,950 |
1,918,000 |
1,920,000 |
1,515,950 |
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 |
1,920,000 |
1,922,000 |
1,517,750 |
2,000,000 |
2,002,000 |
1,589,750 |
2,080,000 |
2,082,000 |
1,661,750 |
1,922,000 |
1,924,000 |
1,519,550 |
2,002,000 |
2,004,000 |
1,591,550 |
2,082,000 |
2,084,000 |
1,663,550 |
1,924,000 |
1,926,000 |
1,521,350 |
2,004,000 |
2,006,000 |
1,593,350 |
2,084,000 |
2,086,000 |
1,665,350 |
1,926,000 |
1,928,000 |
1,523,150 |
2,006,000 |
2,008,000 |
1,595,150 |
2,086,000 |
2,088,000 |
1,667,150 |
1,928,000 |
1,930,000 |
1,524,950 |
2,008,000 |
2,010,000 |
1,596,950 |
2,088,000 |
2,090,000 |
1,668,950 |
1,930,000 |
1,932,000 |
1,526,750 |
2,010,000 |
2,012,000 |
1,598,750 |
2,090,000 |
2,092,000 |
1,670,750 |
1,932,000 |
1,934,000 |
1,528,550 |
2,012,000 |
2,014,000 |
1,600,550 |
2,092,000 |
2,094,000 |
1,672,550 |
1,934,000 |
1,936,000 |
1,530,350 |
2,014,000 |
2,016,000 |
1,602,350 |
2,094,000 |
2,096,000 |
1,674,350 |
1,936,000 |
1,938,000 |
1,532,150 |
2,016,000 |
2,018,000 |
1,604,150 |
2,096,000 |
2,098,000 |
1,676,150 |
1,938,000 |
1,940,000 |
1,533,950 |
2,018,000 |
2,020,000 |
1,605,950 |
2,098,000 |
2,100,000 |
1,677,950 |
1,940,000 |
1,942,000 |
1,535,750 |
2,020,000 |
2,022,000 |
1,607,750 |
2,100,000 |
2,102,000 |
1,679,750 |
1,942,000 |
1,944,000 |
1,537,550 |
2,022,000 |
2,024,000 |
1,609,550 |
2,102,000 |
2,104,000 |
1,681,550 |
1,944,000 |
1,946,000 |
1,539,350 |
2,024,000 |
2,026,000 |
1,611,350 |
2,104,000 |
2,106,000 |
1,683,350 |
1,946,000 |
1,948,000 |
1,541,150 |
2,026,000 |
2,028,000 |
1,613,150 |
2,106,000 |
2,108,000 |
1,685,150 |
1,948,000 |
1,950,000 |
1,542,950 |
2,028,000 |
2,030,000 |
1,614,950 |
2,108,000 |
2,110,000 |
1,686,950 |
1,950,000 |
1,952,000 |
1,544,750 |
2,030,000 |
2,032,000 |
1,616,750 |
2,110,000 |
2,112,000 |
1,688,750 |
1,952,000 |
1,954,000 |
1,546,550 |
2,032,000 |
2,034,000 |
1,618,550 |
2,112,000 |
2,114,000 |
1,690,550 |
1,954,000 |
1,956,000 |
1,548,350 |
2,034,000 |
2,036,000 |
1,620,350 |
2,114,000 |
2,116,000 |
1,692,350 |
1,956,000 |
1,958,000 |
1,550,150 |
2,036,000 |
2,038,000 |
1,622,150 |
2,116,000 |
2,118,000 |
1,694,150 |
1,958,000 |
1,960,000 |
1,551,950 |
2,038,000 |
2,040,000 |
1,623,950 |
2,118,000 |
2,120,000 |
1,695,950 |
1,960,000 |
1,962,000 |
1,553,750 |
2,040,000 |
2,042,000 |
1,625,750 |
2,120,000 |
2,122,000 |
1,697,750 |
1,962,000 |
1,964,000 |
1,555,550 |
2,042,000 |
2,044,000 |
1,627,550 |
2,122,000 |
2,122,500 |
1,699,550 |
1,964,000 |
1,966,000 |
1,557,350 |
2,044,000 |
2,046,000 |
1,629,350 |
2,122,500 |
4,122,500 |
給与等の金額に95%を乗じて算出した金額から316,375円を控除した金額 |
1,966,000 |
1,968,000 |
1,559,150 |
2,046,000 |
2,048,000 |
1,631,150 |
|||
1,968,000 |
1,970,000 |
1,560,950 |
2,048,000 |
2,050,000 |
1,632,950 |
|||
1,970,000 |
1,972,000 |
1,562,750 |
2,050,000 |
2,052,000 |
1,634,750 |
|||
1,972,000 |
1,974,000 |
1,564,550 |
2,052,000 |
2,054,000 |
1,636,550 |
|||
1,974,000 |
1,976,000 |
1,566,350 |
2,054,000 |
2,056,000 |
1,638,350 |
|||
1,976,000 |
1,978,000 |
1,568,150 |
2,056,000 |
2,058,000 |
1,640,150 |
|||
1,978,000 |
1,980,000 |
1,569,950 |
2,058,000 |
2,060,000 |
1,641,950 |
|||
1,980,000 |
1,982,000 |
1,571,750 |
2,060,000 |
2,062,000 |
1,643,750 |
4,122,500円以上 |
給与等の金額から522,500円を控除した金額 |
|
1,982,000 |
1,984,000 |
1,573,550 |
2,062,000 |
2,064,000 |
1,645,550 |
|||
1,984,000 |
1,986,000 |
1,575,350 |
2,064,000 |
2,066,000 |
1,647,350 |
|||
1,986,000 |
1,988,000 |
1,577,150 |
2,066,000 |
2,068,000 |
1,649,150 |
|||
1,988,000 |
1,990,000 |
1,578,950 |
2,068,000 |
2,070,000 |
1,650,950 |
|||
1,990,000 |
1,992,000 |
1,580,750 |
2,070,000 |
2,072,000 |
1,652,750 |
|||
1,992,000 |
1,994,000 |
1,582,550 |
2,072,000 |
2,074,000 |
1,654,550 |
|||
1,994,000 |
1,996,000 |
1,584,350 |
2,074,000 |
2,076,000 |
1,656,350 |
|||
1,996,000 |
1,998,000 |
1,586,150 |
2,076,000 |
2,078,000 |
1,658,150 |
|||
1,998,000 |
2,000,000 |
1,587,950 |
2,078,000 |
2,080,000 |
1,659,950 |
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 |
100,000 |
102,000 |
5,000 |
274,000 |
278,000 |
13,700 |
|
2,000 |
4,000 |
100 |
102,000 |
104,000 |
5,100 |
278,000 |
282,000 |
13,900 |
4,000 |
6,000 |
200 |
104,000 |
106,000 |
5,200 |
282,000 |
286,000 |
14,100 |
6,000 |
8,000 |
300 |
106,000 |
108,000 |
5,300 |
286,000 |
290,000 |
14,300 |
8,000 |
10,000 |
400 |
108,000 |
110,000 |
5,400 |
290,000 |
294,000 |
14,500 |
10,000 |
12,000 |
500 |
110,000 |
112,000 |
5,500 |
294,000 |
298,000 |
14,700 |
12,000 |
14,000 |
600 |
112,000 |
114,000 |
5,600 |
298,000 |
302,000 |
14,900 |
14,000 |
16,000 |
700 |
114,000 |
116,000 |
5,700 |
302,000 |
306,000 |
15,100 |
16,000 |
18,000 |
800 |
116,000 |
118,000 |
5,800 |
306,000 |
310,000 |
15,300 |
18,000 |
20,000 |
900 |
118,000 |
120,000 |
5,900 |
310,000 |
314,000 |
15,500 |
20,000 |
22,000 |
1,000 |
120,000 |
122,000 |
6,000 |
314,000 |
318,000 |
15,700 |
22,000 |
24,000 |
1,100 |
122,000 |
124,000 |
6,100 |
318,000 |
322,000 |
15,900 |
24,000 |
26,000 |
1,200 |
124,000 |
126,000 |
6,200 |
322,000 |
326,000 |
16,100 |
26,000 |
28,000 |
1,300 |
126,000 |
130,000 |
6,300 |
326,000 |
330,000 |
16,300 |
28,000 |
30,000 |
1,400 |
130,000 |
134,000 |
6,500 |
330,000 |
334,000 |
16,500 |
30,000 |
32,000 |
1,500 |
134,000 |
138,000 |
6,700 |
334,000 |
338,000 |
16,700 |
32,000 |
34,000 |
1,600 |
138,000 |
142,000 |
6,900 |
338,000 |
342,000 |
16,900 |
34,000 |
36,000 |
1,700 |
142,000 |
146,000 |
7,100 |
342,000 |
346,000 |
17,100 |
36,000 |
38,000 |
1,800 |
146,000 |
150,000 |
7,300 |
346,000 |
350,000 |
17,300 |
38,000 |
40,000 |
1,900 |
150,000 |
154,000 |
7,500 |
350,000 |
354,000 |
17,500 |
40,000 |
42,000 |
2,000 |
154,000 |
158,000 |
7,700 |
354,000 |
358,000 |
17,700 |
42,000 |
44,000 |
2,100 |
158,000 |
162,000 |
7,900 |
358,000 |
362,000 |
17,900 |
44,000 |
46,000 |
2,200 |
162,000 |
166,000 |
8,100 |
362,000 |
366,000 |
18,100 |
46,000 |
48,000 |
2,300 |
166,000 |
170,000 |
8,300 |
366,000 |
370,000 |
18,300 |
48,000 |
50,000 |
2,400 |
170,000 |
174,000 |
8,500 |
370,000 |
374,000 |
18,500 |
50,000 |
52,000 |
2,500 |
174,000 |
178,000 |
8,700 |
374,000 |
378,000 |
18,700 |
52,000 |
54,000 |
2,600 |
178,000 |
182,000 |
8,900 |
378,000 |
382,000 |
18,900 |
54,000 |
56,000 |
2,700 |
182,000 |
186,000 |
9,100 |
382,000 |
386,000 |
19,100 |
56,000 |
58,000 |
2,800 |
186,000 |
190,000 |
9,300 |
386,000 |
390,000 |
19,300 |
58,000 |
60,000 |
2,900 |
190,000 |
194,000 |
9,500 |
390,000 |
396,000 |
19,500 |
60,000 |
62,000 |
3,000 |
194,000 |
198,000 |
9,700 |
396,000 |
402,000 |
19,800 |
62,000 |
64,000 |
3,100 |
198,000 |
202,000 |
9,900 |
402,000 |
408,000 |
20,100 |
64,000 |
66,000 |
3,200 |
202,000 |
206,000 |
10,100 |
408,000 |
414,000 |
20,400 |
66,000 |
68,000 |
3,300 |
206,000 |
210,000 |
10,300 |
414,000 |
420,000 |
20,700 |
68,000 |
70,000 |
3,400 |
210,000 |
214,000 |
10,500 |
420,000 |
426,000 |
21,000 |
70,000 |
72,000 |
3,500 |
214,000 |
218,000 |
10,700 |
426,000 |
432,000 |
21,300 |
72,000 |
74,000 |
3,600 |
218,000 |
222,000 |
10,900 |
432,000 |
438,000 |
21,600 |
74,000 |
76,000 |
3,700 |
222,000 |
226,000 |
11,100 |
438,000 |
444,000 |
21,900 |
76,000 |
78,000 |
3,800 |
226,000 |
230,000 |
11,300 |
444,000 |
450,000 |
22,200 |
78,000 |
80,000 |
3,900 |
230,000 |
234,000 |
11,500 |
450,000 |
456,000 |
22,500 |
80,000 |
82,000 |
4,000 |
234,000 |
238,000 |
11,700 |
456,000 |
462,000 |
22,800 |
82,000 |
84,000 |
4,100 |
238,000 |
242,000 |
11,900 |
462,000 |
468,000 |
23,100 |
84,000 |
86,000 |
4,200 |
242,000 |
246,000 |
12,100 |
468,000 |
474,000 |
23,400 |
86,000 |
88,000 |
4,300 |
246,000 |
250,000 |
12,300 |
474,000 |
480,000 |
23,700 |
88,000 |
90,000 |
4,400 |
250,000 |
254,000 |
12,500 |
480,000 |
486,000 |
24,000 |
90,000 |
92,000 |
4,500 |
254,000 |
258,000 |
12,700 |
486,000 |
492,000 |
24,300 |
92,000 |
94,000 |
4,600 |
258,000 |
262,000 |
12,900 |
492,000 |
498,000 |
24,600 |
94,000 |
96,000 |
4,700 |
262,000 |
266,000 |
13,100 |
498,000 |
504,000 |
24,900 |
96,000 |
98,000 |
4,800 |
266,000 |
270,000 |
13,300 |
504,000 |
510,000 |
25,200 |
98,000 |
100,000 |
4,900 |
270,000 |
274,000 |
13,500 |
510,000 |
516,000 |
25,500 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
|||
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
516,000 |
522,000 |
25,800 |
828,000 |
836,000 |
42,100 |
1,228,000 |
1,236,000 |
66,200 |
522,000 |
528,000 |
26,100 |
836,000 |
844,000 |
42,600 |
1,236,000 |
1,244,000 |
66,700 |
528,000 |
534,000 |
26,400 |
844,000 |
852,000 |
43,100 |
1,244,000 |
1,252,000 |
67,200 |
534,000 |
540,000 |
26,700 |
852,000 |
860,000 |
43,600 |
1,252,000 |
1,260,000 |
67,700 |
540,000 |
546,000 |
27,000 |
860,000 |
868,000 |
44,100 |
1,260,000 |
1,268,000 |
68,200 |
546,000 |
552,000 |
27,300 |
868,000 |
876,000 |
44,500 |
1,268,000 |
1,276,000 |
68,700 |
552,000 |
558,000 |
27,600 |
876,000 |
884,000 |
45,000 |
1,276,000 |
1,284,000 |
69,200 |
558,000 |
564,000 |
27,900 |
884,000 |
892,000 |
45,500 |
1,284,000 |
1,292,000 |
69,700 |
564,000 |
570,000 |
28,200 |
892,000 |
900,000 |
46,000 |
1,292,000 |
1,300,000 |
70,200 |
570,000 |
576,000 |
28,500 |
900,000 |
908,000 |
46,500 |
1,300,000 |
1,310,000 |
70,700 |
576,000 |
582,000 |
28,800 |
908,000 |
916,000 |
46,900 |
1,310,000 |
1,320,000 |
71,300 |
582,000 |
588,000 |
29,100 |
916,000 |
924,000 |
47,400 |
1,320,000 |
1,330,000 |
72,000 |
588,000 |
594,000 |
29,400 |
924,000 |
932,000 |
47,900 |
1,330,000 |
1,340,000 |
72,600 |
594,000 |
600,000 |
29,700 |
932,000 |
940,000 |
48,400 |
1,340,000 |
1,350,000 |
73,200 |
600,000 |
606,000 |
30,000 |
940,000 |
948,000 |
48,900 |
1,350,000 |
1,360,000 |
73,800 |
606,000 |
612,000 |
30,300 |
948,000 |
956,000 |
49,300 |
1,360,000 |
1,370,000 |
74,500 |
612,000 |
618,000 |
30,600 |
956,000 |
964,000 |
49,800 |
1,370,000 |
1,380,000 |
75,100 |
618,000 |
624,000 |
30,900 |
964,000 |
972,000 |
50,300 |
1,380,000 |
1,390,000 |
75,700 |
624,000 |
630,000 |
31,200 |
972,000 |
980,000 |
50,800 |
1,390,000 |
1,400,000 |
76,300 |
630,000 |
636,000 |
31,500 |
980,000 |
988,000 |
51,300 |
1,400,000 |
1,410,000 |
77,000 |
636,000 |
642,000 |
31,800 |
988,000 |
996,000 |
51,700 |
1,410,000 |
1,420,000 |
77,600 |
642,000 |
648,000 |
32,200 |
996,000 |
1,004,000 |
52,200 |
1,420,000 |
1,430,000 |
78,200 |
648,000 |
654,000 |
32,500 |
1,004,000 |
1,012,000 |
52,700 |
1,430,000 |
1,440,000 |
78,800 |
654,000 |
660,000 |
32,800 |
1,012,000 |
1,020,000 |
53,200 |
1,440,000 |
1,450,000 |
79,500 |
660,000 |
666,000 |
33,100 |
1,020,000 |
1,028,000 |
53,700 |
1,450,000 |
1,460,000 |
80,100 |
666,000 |
672,000 |
33,400 |
1,028,000 |
1,036,000 |
54,100 |
1,460,000 |
1,470,000 |
80,700 |
672,000 |
678,000 |
33,700 |
1,036,000 |
1,044,000 |
54,600 |
1,470,000 |
1,480,000 |
81,300 |
678,000 |
684,000 |
34,000 |
1,044,000 |
1,052,000 |
55,100 |
1,480,000 |
1,490,000 |
82,000 |
684,000 |
690,000 |
34,400 |
1,052,000 |
1,060,000 |
55,600 |
1,490,000 |
1,500,000 |
82,600 |
690,000 |
696,000 |
34,700 |
1,060,000 |
1,068,000 |
56,100 |
1,500,000 |
1,510,000 |
83,200 |
696,000 |
702,000 |
35,000 |
1,068,000 |
1,076,000 |
56,500 |
1,510,000 |
1,520,000 |
83,800 |
702,000 |
708,000 |
35,300 |
1,076,000 |
1,084,000 |
57,000 |
1,520,000 |
1,530,000 |
84,500 |
708,000 |
714,000 |
35,600 |
1,084,000 |
1,092,000 |
57,500 |
1,530,000 |
1,540,000 |
85,100 |
714,000 |
720,000 |
35,900 |
1,092,000 |
1,100,000 |
58,000 |
1,540,000 |
1,550,000 |
85,700 |
720,000 |
726,000 |
36,300 |
1,100,000 |
1,108,000 |
58,500 |
1,550,000 |
1,560,000 |
86,300 |
726,000 |
732,000 |
36,600 |
1,108,000 |
1,116,000 |
58,900 |
1,560,000 |
1,570,000 |
87,000 |
732,000 |
738,000 |
36,900 |
1,116,000 |
1,124,000 |
59,400 |
1,570,000 |
1,580,000 |
87,600 |
738,000 |
744,000 |
37,200 |
1,124,000 |
1,132,000 |
59,900 |
1,580,000 |
1,590,000 |
88,200 |
744,000 |
750,000 |
37,500 |
1,132,000 |
1,140,000 |
60,400 |
1,590,000 |
1,600,000 |
88,800 |
750,000 |
756,000 |
37,800 |
1,140,000 |
1,148,000 |
60,900 |
1,600,000 |
1,610,000 |
89,500 |
756,000 |
762,000 |
38,100 |
1,148,000 |
1,156,000 |
61,300 |
1,610,000 |
1,620,000 |
90,200 |
762,000 |
768,000 |
38,500 |
1,156,000 |
1,164,000 |
61,800 |
1,620,000 |
1,630,000 |
90,900 |
768,000 |
774,000 |
38,800 |
1,164,000 |
1,172,000 |
62,300 |
1,630,000 |
1,640,000 |
91,600 |
774,000 |
780,000 |
39,100 |
1,172,000 |
1,180,000 |
62,800 |
1,640,000 |
1,650,000 |
92,300 |
780,000 |
788,000 |
39,400 |
1,180,000 |
1,188,000 |
63,300 |
1,650,000 |
1,660,000 |
93,000 |
788,000 |
796,000 |
39,800 |
1,188,000 |
1,196,000 |
63,700 |
1,660,000 |
1,670,000 |
93,700 |
796,000 |
804,000 |
40,200 |
1,196,000 |
1,204,000 |
64,200 |
1,670,000 |
1,680,000 |
94,400 |
804,000 |
812,000 |
40,700 |
1,204,000 |
1,212,000 |
64,700 |
1,680,000 |
1,690,000 |
95,100 |
812,000 |
820,000 |
41,200 |
1,212,000 |
1,220,000 |
65,200 |
1,690,000 |
1,700,000 |
95,800 |
820,000 |
828,000 |
41,700 |
1,220,000 |
1,228,000 |
65,700 |
1,700,000 |
1,710,000 |
96,500 |
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 |
1,710,000 |
1,720,000 |
97,200 |
2,210,000 |
2,220,000 |
133,200 |
2,710,000 |
2,720,000 |
172,500 |
1,720,000 |
1,730,000 |
97,900 |
2,220,000 |
2,230,000 |
133,900 |
2,720,000 |
2,730,000 |
173,400 |
1,730,000 |
1,740,000 |
98,600 |
2,230,000 |
2,240,000 |
134,600 |
2,730,000 |
2,740,000 |
174,200 |
1,740,000 |
1,750,000 |
99,300 |
2,240,000 |
2,250,000 |
135,400 |
2,740,000 |
2,750,000 |
175,000 |
1,750,000 |
1,760,000 |
100,000 |
2,250,000 |
2,260,000 |
136,100 |
2,750,000 |
2,760,000 |
175,800 |
1,760,000 |
1,770,000 |
100,700 |
2,260,000 |
2,270,000 |
136,800 |
2,760,000 |
2,770,000 |
176,700 |
1,770,000 |
1,780,000 |
101,400 |
2,270,000 |
2,280,000 |
137,500 |
2,770,000 |
2,780,000 |
177,500 |
1,780,000 |
1,790,000 |
102,100 |
2,280,000 |
2,290,000 |
138,300 |
2,780,000 |
2,790,000 |
178,300 |
1,790,000 |
1,800,000 |
102,800 |
2,290,000 |
2,300,000 |
139,000 |
2,790,000 |
2,800,000 |
179,100 |
1,800,000 |
1,810,000 |
103,500 |
2,300,000 |
2,310,000 |
139,700 |
2,800,000 |
2,810,000 |
180,000 |
1,810,000 |
1,820,000 |
104,200 |
2,310,000 |
2,320,000 |
140,400 |
2,810,000 |
2,820,000 |
180,800 |
1,820,000 |
1,830,000 |
104,900 |
2,320,000 |
2,330,000 |
141,200 |
2,820,000 |
2,830,000 |
181,600 |
1,830,000 |
1,840,000 |
105,600 |
2,330,000 |
2,340,000 |
141,900 |
2,830,000 |
2,840,000 |
182,400 |
1,840,000 |
1,850,000 |
106,400 |
2,340,000 |
2,350,000 |
142,600 |
2,840,000 |
2,850,000 |
183,300 |
1,850,000 |
1,860,000 |
107,100 |
2,350,000 |
2,360,000 |
143,300 |
2,850,000 |
2,860,000 |
184,100 |
1,860,000 |
1,870,000 |
107,800 |
2,360,000 |
2,370,000 |
144,100 |
2,860,000 |
2,870,000 |
184,900 |
1,870,000 |
1,880,000 |
108,500 |
2,370,000 |
2,380,000 |
144,800 |
2,870,000 |
2,880,000 |
185,700 |
1,880,000 |
1,890,000 |
109,300 |
2,380,000 |
2,390,000 |
145,500 |
2,880,000 |
2,890,000 |
186,600 |
1,890,000 |
1,900,000 |
110,000 |
2,390,000 |
2,400,000 |
146,200 |
2,890,000 |
2,900,000 |
187,400 |
1,900,000 |
1,910,000 |
110,700 |
2,400,000 |
2,410,000 |
147,000 |
2,900,000 |
2,910,000 |
188,200 |
1,910,000 |
1,920,000 |
111,400 |
2,410,000 |
2,420,000 |
147,800 |
2,910,000 |
2,920,000 |
189,000 |
1,920,000 |
1,930,000 |
112,200 |
2,420,000 |
2,430,000 |
148,600 |
2,920,000 |
2,930,000 |
189,900 |
1,930,000 |
1,940,000 |
112,900 |
2,430,000 |
2,440,000 |
149,400 |
2,930,000 |
2,940,000 |
190,700 |
1,940,000 |
1,950,000 |
113,600 |
2,440,000 |
2,450,000 |
150,300 |
2,940,000 |
2,950,000 |
191,500 |
1,950,000 |
1,960,000 |
114,300 |
2,450,000 |
2,460,000 |
151,100 |
2,950,000 |
2,960,000 |
192,300 |
1,960,000 |
1,970,000 |
115,100 |
2,460,000 |
2,470,000 |
151,900 |
2,960,000 |
2,970,000 |
193,200 |
1,970,000 |
1,980,000 |
115,800 |
2,470,000 |
2,480,000 |
152,700 |
2,970,000 |
2,980,000 |
194,000 |
1,980,000 |
1,990,000 |
116,500 |
2,480,000 |
2,490,000 |
153,600 |
2,980,000 |
2,990,000 |
194,800 |
1,990,000 |
2,000,000 |
117,200 |
2,490,000 |
2,500,000 |
154,400 |
2,990,000 |
3,000,000 |
195,600 |
2,000,000 |
2,010,000 |
118,000 |
2,500,000 |
2,510,000 |
155,200 |
3,000,000 |
3,010,000 |
196,500 |
2,010,000 |
2,020,000 |
118,700 |
2,510,000 |
2,520,000 |
156,000 |
3,010,000 |
3,020,000 |
197,300 |
2,020,000 |
2,030,000 |
119,400 |
2,520,000 |
2,530,000 |
156,900 |
3,020,000 |
3,030,000 |
198,200 |
2,030,000 |
2,040,000 |
120,100 |
2,530,000 |
2,540,000 |
157,700 |
3,030,000 |
3,040,000 |
199,000 |
2,040,000 |
2,050,000 |
120,900 |
2,540,000 |
2,550,000 |
158,500 |
3,040,000 |
3,050,000 |
199,900 |
2,050,000 |
2,060,000 |
121,600 |
2,550,000 |
2,560,000 |
159,300 |
3,050,000 |
3,060,000 |
200,800 |
2,060,000 |
2,070,000 |
122,300 |
2,560,000 |
2,570,000 |
160,200 |
3,060,000 |
3,070,000 |
201,600 |
2,070,000 |
2,080,000 |
123,000 |
2,570,000 |
2,580,000 |
161,000 |
3,070,000 |
3,080,000 |
202,500 |
2,080,000 |
2,090,000 |
123,800 |
2,580,000 |
2,590,000 |
161,800 |
3,080,000 |
3,090,000 |
203,300 |
2,090,000 |
2,100,000 |
124,500 |
2,590,000 |
2,600,000 |
162,600 |
3,090,000 |
3,100,000 |
204,200 |
2,100,000 |
2,110,000 |
125,200 |
2,600,000 |
2,610,000 |
163,500 |
3,100,000 |
3,110,000 |
205,100 |
2,110,000 |
2,120,000 |
125,900 |
2,610,000 |
2,620,000 |
164,300 |
3,110,000 |
3,120,000 |
205,900 |
2,120,000 |
2,130,000 |
126,700 |
2,620,000 |
2,630,000 |
165,100 |
3,120,000 |
3,130,000 |
206,800 |
2,130,000 |
2,140,000 |
127,400 |
2,630,000 |
2,640,000 |
165,900 |
3,130,000 |
3,140,000 |
207,600 |
2,140,000 |
2,150,000 |
128,100 |
2,640,000 |
2,650,000 |
166,800 |
3,140,000 |
3,150,000 |
208,500 |
2,150,000 |
2,160,000 |
128,800 |
2,650,000 |
2,660,000 |
167,600 |
3,150,000 |
3,160,000 |
209,400 |
2,160,000 |
2,170,000 |
129,600 |
2,660,000 |
2,670,000 |
168,400 |
3,160,000 |
3,170,000 |
210,200 |
2,170,000 |
2,180,000 |
130,300 |
2,670,000 |
2,680,000 |
169,200 |
3,170,000 |
3,180,000 |
211,100 |
2,180,000 |
2,190,000 |
131,000 |
2,680,000 |
2,690,000 |
170,100 |
3,180,000 |
3,190,000 |
211,900 |
2,190,000 |
2,200,000 |
131,700 |
2,690,000 |
2,700,000 |
170,900 |
3,190,000 |
3,200,000 |
212,800 |
2,200,000 |
2,210,000 |
132,500 |
2,700,000 |
2,710,000 |
171,700 |
3,200,000 |
3,210,000 |
213,700 |
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 |
214,600 |
3,710,000 |
3,720,000 |
261,300 |
6,400,000 |
7,000,000 |
退職所得控除額控除後の退職手当等の金額に13.85%を乗じて算出した金額から317,100円を控除した金額 |
3,220,000 |
3,230,000 |
215,500 |
3,720,000 |
3,730,000 |
262,300 |
|||
3,230,000 |
3,240,000 |
216,500 |
3,730,000 |
3,740,000 |
263,200 |
|||
3,240,000 |
3,250,000 |
217,400 |
3,740,000 |
3,750,000 |
264,100 |
|||
3,250,000 |
3,260,000 |
218,300 |
3,750,000 |
3,760,000 |
265,100 |
|||
3,260,000 |
3,270,000 |
219,300 |
3,760,000 |
3,770,000 |
266,000 |
7,000,000 |
7,600,000 |
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352,100円を控除した金額 |
3,270,000 |
3,280,000 |
220,200 |
3,770,000 |
3,780,000 |
266,900 |
|||
3,280,000 |
3,290,000 |
221,100 |
3,780,000 |
3,790,000 |
267,900 |
|||
3,290,000 |
3,300,000 |
222,100 |
3,790,000 |
3,800,000 |
268,800 |
|||
3,300,000 |
3,310,000 |
223,000 |
3,800,000 |
3,810,000 |
269,800 |
|||
3,310,000 |
3,320,000 |
223,900 |
3,810,000 |
3,820,000 |
270,700 |
7,600,000 |
8,000,000 |
退職所得控除額控除後の退職手当等の金額に15.5%を乗じて算出した金額から439,500円を控除した金額 |
3,320,000 |
3,330,000 |
224,900 |
3,820,000 |
3,830,000 |
271,600 |
|||
3,330,000 |
3,340,000 |
225,800 |
3,830,000 |
3,840,000 |
272,600 |
|||
3,340,000 |
3,350,000 |
226,700 |
3,840,000 |
3,850,000 |
273,500 |
|||
3,350,000 |
3,360,000 |
227,700 |
3,850,000 |
3,860,000 |
274,400 |
|||
3,360,000 |
3,370,000 |
228,600 |
3,860,000 |
3,870,000 |
275,400 |
8,000,000 |
8,800,000 |
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479,500円を控除した金額 |
3,370,000 |
3,380,000 |
229,500 |
3,870,000 |
3,880,000 |
276,300 |
|||
3,380,000 |
3,390,000 |
230,500 |
3,880,000 |
3,890,000 |
277,200 |
|||
3,390,000 |
3,400,000 |
231,400 |
3,890,000 |
3,900,000 |
278,200 |
|||
3,400,000 |
3,410,000 |
232,400 |
3,900,000 |
3,910,000 |
279,100 |
|||
3,410,000 |
3,420,000 |
233,300 |
3,910,000 |
3,920,000 |
280,000 |
8,800,000 |
10,000,000 |
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611,500円を控除した金額 |
3,420,000 |
3,430,000 |
234,200 |
3,920,000 |
3,930,000 |
281,000 |
|||
3,430,000 |
3,440,000 |
235,200 |
3,930,000 |
3,940,000 |
281,900 |
|||
3,440,000 |
3,450,000 |
236,100 |
3,940,000 |
3,950,000 |
282,800 |
|||
3,450,000 |
3,460,000 |
237,000 |
3,950,000 |
3,960,000 |
283,800 |
|||
3,460,000 |
3,470,000 |
238,000 |
3,960,000 |
3,970,000 |
284,700 |
10,000,000 |
12,000,000 |
退職所得控除額控除後の退職手当等の金額に19.5%を乗じて算出した金額から811,500円を控除した金額 |
3,470,000 |
3,480,000 |
238,900 |
3,970,000 |
3,980,000 |
285,600 |
|||
3,480,000 |
3,490,000 |
239,800 |
3,980,000 |
3,990,000 |
286,600 |
|||
3,490,000 |
3,500,000 |
240,800 |
3,990,000 |
4,000,000 |
287,500 |
|||
3,500,000 |
3,510,000 |
241,700 |
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10.85%を乗じて算出した金額から145,500円を控除した金額 |
|||
3,510,000 |
3,520,000 |
242,600 |
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21.5%を乗じて算出した金額から1,051,500円を控除した金額 |
|||
3,520,000 |
3,530,000 |
243,600 |
||||||
3,530,000 |
3,540,000 |
244,500 |
||||||
3,540,000 |
3,550,000 |
245,400 |
||||||
3,550,000 |
3,560,000 |
246,400 |
||||||
3,560,000 |
3,570,000 |
247,300 |
5,000,000 |
5,200,000 |
退職所得控除額控除後の退職手当等の金額に11.25%を乗じて算出した金額から165,500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%を乗じて算出した金額から1,261,500円を控除した金額 |
3,570,000 |
3,580,000 |
248,200 |
||||||
3,580,000 |
3,590,000 |
249,200 |
||||||
3,590,000 |
3,600,000 |
250,100 |
||||||
3,600,000 |
3,610,000 |
251,100 |
||||||
3,610,000 |
3,620,000 |
252,000 |
5,200,000 |
6,000,000 |
退職所得控除額控除後の退職手当等の金額に12.35%を乗じて算出した金額から222,700円を控除した金額 |
16,000,000 |
18,000,000 |
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1,341,500円を控除した金額 |
3,620,000 |
3,630,000 |
252,900 |
||||||
3,630,000 |
3,640,000 |
253,900 |
||||||
3,640,000 |
3,650,000 |
254,800 |
||||||
3,650,000 |
3,660,000 |
255,700 |
||||||
3,660,000 |
3,670,000 |
256,700 |
6,000,000 |
6,400,000 |
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246,700円を控除した金額 |
18,000,000 |
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1,611,500円を控除した金額 |
3,670,000 |
3,680,000 |
257,600 |
||||||
3,680,000 |
3,690,000 |
258,500 |
||||||
3,690,000 |
3,700,000 |
259,500 |
||||||
3,700,000 |
3,710,000 |
260,400 |
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 |
|||
20,000,000 |
24,000,000 |
退職所得控除額控除後の退職手当等の金額に25.6%を乗じて算出した金額から1,731,500円を控除した金額 |
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3,187,500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8,187,500円を控除した金額 |
24,000,000 |
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2,187,500円を控除した金額 |
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5,187,500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12,187,500円を控除した金額 |