特別土地保有税 |
通則(第五百八十五条―第五百九十二条) |
課税標準及び税率(第五百九十三条―第五百九十七条) |
申告納付並びに更正及び決定等(第五百九十八条―第六百十条) |
督促及び滞納処分(第六百十一条―第六百十五条) |
犯則取締(第六百十六条―第六百六十八条) |
市町村法定外普通税(第六百六十九条―第六百九十八条の二) |
七 木材引取税 |
八 特別土地保有税 |
市街化区域農地の区分 |
年度 |
率 |
|
一 |
イ 単位評価額が市街化区域宅地平均価格以上であるもの(単位評価額が一万円未満であるものを除く。)ロ 単位評価額が五万円以上であるもの |
昭和四十八年度 |
〇・二 |
昭和四十九年度 |
〇・四 |
||
昭和五十年度 |
〇・七 |
||
昭和五十年度以降の各年度 |
一・〇 |
||
二 |
単位評価額が市街化区域宅地平均価格の三分の一以上市街化区域宅地平均価格未満であるもの(前号ロに掲げるもの及び単位評価額が一万円未満であるものを除く。) |
昭和四十九年度 |
〇・二 |
昭和五十年度 |
〇・四 |
||
昭和五十一年度 |
〇・七 |
||
昭和五十二年度以降の各年度 |
一・〇 |
第一項中表以外の部分 |
昭和四十八年度 |
市街化区域設定年度(都市計画法第七条第一項の市街化区域及び市街化調整区域に関する都市計画が当該市町村の区域について定められた日の属する年の翌年の一月一日(その定められた日が一月一日である場合には、その日)を賦課期日とする年度をいう。以下同じ。) |
昭和四十七年度 |
市街化区域設定年度 |
|
第一項の表 |
昭和四十八年度 |
市街化区域設定年度 |
昭和四十九年度 |
市街化区域設定年度の翌年度 |
|
昭和五十年度 |
市街化区域設定年度の翌翌年度 |
|
昭和五十一年度 |
市街化区域設定年度から起算して三年度を経過した年度 |
|
昭和五十二年度 |
市街化区域設定年度から起算して四年度を経過した年度 |
|
昭和四十七年度 |
市街化区域設定年度 |
|
第二項及び第三項 |
昭和四十八年度 |
市街化区域設定年度の翌年度 |
昭和四十七年度 |
市街化区域設定年度 |
調整対象宅地等 |
当該年度に係る賦課期日において地目の変換等がある年度又は新たに固定資産税を課することとなる年度 |
宅地等比準価格 |
昭和四十八年度 |
当該調整対象宅地等の昭和四十八年度分の固定資産税に係る前年度分の固定資産税の課税標準額に、当該調整対象宅地等の附則第十八条第一項の表の上欄に掲げる上昇率の区分に応じ、同表の下欄に掲げる負担調整率を乗じて得た額又は当該調整対象宅地等の昭和四十八年度分の固定資産税の課税標準となるべき価格に百分の十五を乗じて得た額のうちいずれか多い額 |
|
昭和四十九年度 |
当該調整対象宅地等(附則第十八条第八項の規定の適用を受けるものに限る。)の昭和四十九年度分の固定資産税の課税標準となるべき価格に百分の三十を乗じて得た額 |
調整対象非住宅用地 |
当該年度に係る賦課期日において地目の変換等がある年度又は新たに固定資産税を課することとなる年度 |
宅地等比準価格 |
昭和四十八年度 |
当該調整対象非住宅用地の昭和四十八年度分の固定資産税の課税標準となるべき価格から、附則第十八条の二第一項第一号に掲げる額と同項第二号に掲げる額との差額に三分の二を乗じて得た額を控除した額 |
|
昭和四十九年度 |
法人の所有するものにあっては、当該調整対象非住宅用地の昭和四十九年度分の固定資産税の課税標準となるべき価格から、附則第十八条の二第一項第一号に掲げる額と同項第二号に掲げる額との差額に三分の一を乗じて得た額を控除した額、個人の所有するものにあっては、当該調整対象非住宅用地の昭和四十九年度分の固定資産税の課税標準となるべき価格から、附則第十八条の二第二項第一号に掲げる額と同項第二号に掲げる額との差額に二分の一を乗じて得た額を控除した額 |
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 |
||
円 |
円 |
円 |
円 |
円 |
円 |
70,000 |
72,000 |
630 |
|||
6,000円未満 |
0 |
72,000 |
74,000 |
640 |
|
74,000 |
76,000 |
660 |
|||
6,000 |
8,000 |
50 |
76,000 |
78,000 |
680 |
8,000 |
10,000 |
70 |
78,000 |
80,000 |
700 |
10,000 |
12,000 |
90 |
80,000 |
82,000 |
720 |
12,000 |
14,000 |
100 |
82,000 |
84,000 |
730 |
14,000 |
16,000 |
120 |
84,000 |
86,000 |
750 |
16,000 |
18,000 |
140 |
86,000 |
88,000 |
770 |
18,000 |
20,000 |
160 |
88,000 |
90,000 |
790 |
20,000 |
22,000 |
180 |
90,000 |
92,000 |
810 |
22,000 |
24,000 |
190 |
92,000 |
94,000 |
820 |
24,000 |
26,000 |
210 |
94,000 |
96,000 |
840 |
26,000 |
28,000 |
230 |
96,000 |
98,000 |
860 |
28,000 |
30,000 |
250 |
98,000 |
100,000 |
880 |
30,000 |
32,000 |
270 |
100,000 |
102,000 |
900 |
32,000 |
34,000 |
280 |
102,000 |
104,000 |
910 |
34,000 |
36,000 |
300 |
104,000 |
106,000 |
930 |
36,000 |
38,000 |
320 |
106,000 |
108,000 |
950 |
38,000 |
40,000 |
340 |
108,000 |
110,000 |
970 |
40,000 |
42,000 |
360 |
110,000 |
112,000 |
990 |
42,000 |
44,000 |
370 |
112,000 |
114,000 |
1,000 |
44,000 |
46,000 |
390 |
114,000 |
116,000 |
1,020 |
46,000 |
48,000 |
410 |
116,000 |
118,000 |
1,040 |
48,000 |
50,000 |
430 |
118,000 |
120,000 |
1,060 |
50,000 |
52,000 |
450 |
120,000 |
122,000 |
1,080 |
52,000 |
54,000 |
460 |
122,000 |
124,000 |
1,090 |
54,000 |
56,000 |
480 |
124,000 |
126,000 |
1,110 |
56,000 |
58,000 |
500 |
126,000 |
130,000 |
1,130 |
58,000 |
60,000 |
520 |
130,000 |
134,000 |
1,170 |
60,000 |
62,000 |
540 |
134,000 |
138,000 |
1,200 |
62,000 |
64,000 |
550 |
138,000 |
142,000 |
1,240 |
64,000 |
66,000 |
570 |
142,000 |
146,000 |
1,270 |
66,000 |
68,000 |
590 |
146,000 |
150,000 |
1,310 |
68,000 |
70,000 |
610 |
150,000 |
154,000 |
1,350 |
154,000 |
158,000 |
1,380 |
426,000 |
432,000 |
3,830 |
158,000 |
162,000 |
1,420 |
432,000 |
438,000 |
3,880 |
162,000 |
166,000 |
1,450 |
438,000 |
444,000 |
3,940 |
166,000 |
170,000 |
1,490 |
444,000 |
450,000 |
3,990 |
170,000 |
174,000 |
1,530 |
450,000 |
456,000 |
4,050 |
174,000 |
178,000 |
1,560 |
456,000 |
462,000 |
4,100 |
178,000 |
182,000 |
1,600 |
462,000 |
468,000 |
4,150 |
182,000 |
186,000 |
1,630 |
468,000 |
474,000 |
4,210 |
186,000 |
190,000 |
1,670 |
474,000 |
480,000 |
4,260 |
190,000 |
194,000 |
1,710 |
480,000 |
486,000 |
4,320 |
194,000 |
198,000 |
1,740 |
486,000 |
492,000 |
4,370 |
198,000 |
202,000 |
1,780 |
492,000 |
498,000 |
4,420 |
202,000 |
206,000 |
1,810 |
498,000 |
504,000 |
4,480 |
206,000 |
210,000 |
1,850 |
504,000 |
510,000 |
4,530 |
210,000 |
214,000 |
1,890 |
510,000 |
516,000 |
4,590 |
214,000 |
218,000 |
1,920 |
516,000 |
522,000 |
4,640 |
218,000 |
222,000 |
1,960 |
522,000 |
528,000 |
4,690 |
222,000 |
226,000 |
1,990 |
528,000 |
534,000 |
4,750 |
226,000 |
230,000 |
2,030 |
534,000 |
540,000 |
4,800 |
230,000 |
234,000 |
2,070 |
540,000 |
546,000 |
4,860 |
234,000 |
238,000 |
2,100 |
546,000 |
552,000 |
4,910 |
238,000 |
242,000 |
2,140 |
552,000 |
558,000 |
4,960 |
242,000 |
246,000 |
2,170 |
558,000 |
564,000 |
5,020 |
246,000 |
250,000 |
2,210 |
564,000 |
570,000 |
5,070 |
250,000 |
254,000 |
2,250 |
570,000 |
576,000 |
5,130 |
254,000 |
258,000 |
2,280 |
576,000 |
582,000 |
5,180 |
258,000 |
262,000 |
2,320 |
582,000 |
588,000 |
5,230 |
262,000 |
266,000 |
2,350 |
588,000 |
594,000 |
5,290 |
266,000 |
270,000 |
2,390 |
594,000 |
600,000 |
5,340 |
270,000 |
274,000 |
2,430 |
600,000 |
606,000 |
5,400 |
274,000 |
278,000 |
2,460 |
606,000 |
612,000 |
5,480 |
278,000 |
282,000 |
2,500 |
612,000 |
618,000 |
5,560 |
282,000 |
286,000 |
2,530 |
618,000 |
624,000 |
5,640 |
286,000 |
290,000 |
2,570 |
624,000 |
630,000 |
5,720 |
290,000 |
294,000 |
2,610 |
630,000 |
636,000 |
5,800 |
294,000 |
298,000 |
2,640 |
636,000 |
642,000 |
5,880 |
298,000 |
302,000 |
2,680 |
642,000 |
648,000 |
5,960 |
302,000 |
306,000 |
2,710 |
648,000 |
654,000 |
6,040 |
306,000 |
310,000 |
2,750 |
654,000 |
660,000 |
6,120 |
310,000 |
314,000 |
2,790 |
660,000 |
666,000 |
6,210 |
314,000 |
318,000 |
2,820 |
666,000 |
672,000 |
6,290 |
318,000 |
322,000 |
2,860 |
672,000 |
678,000 |
6,370 |
322,000 |
326,000 |
2,890 |
678,000 |
684,000 |
6,450 |
326,000 |
330,000 |
2,930 |
684,000 |
690,000 |
6,530 |
330,000 |
334,000 |
2,970 |
690,000 |
696,000 |
6,610 |
334,000 |
338,000 |
3,000 |
696,000 |
702,000 |
6,690 |
338,000 |
342,000 |
3,040 |
702,000 |
708,000 |
6,770 |
342,000 |
346,000 |
3,070 |
708,000 |
714,000 |
6,850 |
346,000 |
350,000 |
3,110 |
714,000 |
720,000 |
6,930 |
350,000 |
354,000 |
3,150 |
720,000 |
726,000 |
7,020 |
354,000 |
358,000 |
3,180 |
726,000 |
732,000 |
7,100 |
358,000 |
362,000 |
3,220 |
732,000 |
738,000 |
7,180 |
362,000 |
366,000 |
3,250 |
738,000 |
744,000 |
7,260 |
366,000 |
370,000 |
3,290 |
744,000 |
750,000 |
7,340 |
370,000 |
374,000 |
3,330 |
750,000 |
756,000 |
7,420 |
374,000 |
378,000 |
3,360 |
756,000 |
762,000 |
7,500 |
378,000 |
382,000 |
3,400 |
762,000 |
768,000 |
7,580 |
382,000 |
386,000 |
3,430 |
768,000 |
774,000 |
7,660 |
386,000 |
390,000 |
3,470 |
774,000 |
780,000 |
7,740 |
390,000 |
396,000 |
3,510 |
780,000 |
788,000 |
7,830 |
396,000 |
402,000 |
3,560 |
788,000 |
796,000 |
7,930 |
402,000 |
408,000 |
3,610 |
796,000 |
804,000 |
8,040 |
408,000 |
414,000 |
3,670 |
804,000 |
812,000 |
8,150 |
414,000 |
420,000 |
3,720 |
812,000 |
820,000 |
8,260 |
420,000 |
426,000 |
3,780 |
820,000 |
828,000 |
8,370 |
828,000 |
836,000 |
8,470 |
1,360,000 |
1,370,000 |
17,280 |
836,000 |
844,000 |
8,580 |
1,370,000 |
1,380,000 |
17,460 |
844,000 |
852,000 |
8,690 |
1,380,000 |
1,390,000 |
17,640 |
852,000 |
860,000 |
8,800 |
1,390,000 |
1,400,000 |
17,820 |
860,000 |
868,000 |
8,910 |
1,400,000 |
1,410,000 |
18,000 |
868,000 |
876,000 |
9,010 |
1,410,000 |
1,420,000 |
18,180 |
876,000 |
884,000 |
9,120 |
1,420,000 |
1,430,000 |
18,360 |
884,000 |
892,000 |
9,230 |
1,430,000 |
1,440,000 |
18,540 |
892,000 |
900,000 |
9,340 |
1,440,000 |
1,450,000 |
18,720 |
900,000 |
908,000 |
9,450 |
1,450,000 |
1,460,000 |
18,900 |
908,000 |
916,000 |
9,550 |
1,460,000 |
1,470,000 |
19,080 |
916,000 |
924,000 |
9,660 |
1,470,000 |
1,480,000 |
19,260 |
924,000 |
932,000 |
9,770 |
1,480,000 |
1,490,000 |
19,440 |
932,000 |
940,000 |
9,880 |
1,490,000 |
1,500,000 |
19,620 |
940,000 |
948,000 |
9,990 |
1,500,000 |
1,510,000 |
19,800 |
948,000 |
956,000 |
10,090 |
1,510,000 |
1,520,000 |
19,980 |
956,000 |
964,000 |
10,200 |
1,520,000 |
1,530,000 |
20,160 |
964,000 |
972,000 |
10,310 |
1,530,000 |
1,540,000 |
20,340 |
972,000 |
980,000 |
10,420 |
1,540,000 |
1,550,000 |
20,520 |
980,000 |
988,000 |
10,530 |
1,550,000 |
1,560,000 |
20,700 |
988,000 |
996,000 |
10,630 |
1,560,000 |
1,570,000 |
20,880 |
996,000 |
1,004,000 |
10,740 |
1,570,000 |
1,580,000 |
21,060 |
1,004,000 |
1,012,000 |
10,870 |
1,580,000 |
1,590,000 |
21,240 |
1,012,000 |
1,020,000 |
11,010 |
1,590,000 |
1,600,000 |
21,420 |
1,020,000 |
1,028,000 |
11,160 |
1,600,000 |
1,610,000 |
21,600 |
1,068,000 |
1,076,000 |
12,020 |
1,660,000 |
1,670,000 |
22,950 |
1,076,000 |
1,084,000 |
12,160 |
1,670,000 |
1,680,000 |
23,170 |
1,084,000 |
1,092,000 |
12,310 |
1,680,000 |
1,690,000 |
23,400 |
1,092,000 |
1,100,000 |
12,450 |
1,690,000 |
1,700,000 |
23,620 |
1,100,000 |
1,108,000 |
12,600 |
1,700,000 |
1,710,000 |
23,850 |
1,108,000 |
1,116,000 |
12,740 |
1,710,000 |
1,720,000 |
24,070 |
1,116,000 |
1,124,000 |
12,880 |
1,720,000 |
1,730,000 |
24,300 |
1,124,000 |
1,132,000 |
13,030 |
1,730,000 |
1,740,000 |
24,520 |
1,132,000 |
1,140,000 |
13,170 |
1,740,000 |
1,750,000 |
24,750 |
1,140,000 |
1,148,000 |
13,320 |
1,750,000 |
1,760,000 |
24,970 |
1,148,000 |
1,156,000 |
13,460 |
1,760,000 |
1,770,000 |
25,200 |
1,156,000 |
1,164,000 |
13,600 |
1,770,000 |
1,780,000 |
25,420 |
1,164,000 |
1,172,000 |
13,750 |
1,780,000 |
1,790,000 |
25,650 |
1,172,000 |
1,180,000 |
13,890 |
1,790,000 |
1,800,000 |
25,870 |
1,180,000 |
1,188,000 |
14,040 |
1,800,000 |
1,810,000 |
26,100 |
1,188,000 |
1,196,000 |
14,180 |
1,810,000 |
1,820,000 |
26,320 |
1,196,000 |
1,204,000 |
14,320 |
1,820,000 |
1,830,000 |
26,550 |
1,204,000 |
1,212,000 |
14,470 |
1,830,000 |
1,840,000 |
26,770 |
1,212,000 |
1,220,000 |
14,610 |
1,840,000 |
1,850,000 |
27,000 |
1,220,000 |
1,228,000 |
14,760 |
1,850,000 |
1,860,000 |
27,220 |
1,228,000 |
1,236,000 |
14,900 |
1,860,000 |
1,870,000 |
27,450 |
1,236,000 |
1,244,000 |
15,040 |
1,870,000 |
1,880,000 |
27,670 |
1,244,000 |
1,252,000 |
15,190 |
1,880,000 |
1,890,000 |
27,900 |
1,252,000 |
1,260,000 |
15,330 |
1,890,000 |
1,900,000 |
28,120 |
1,260,000 |
1,268,000 |
15,480 |
1,900,000 |
1,910,000 |
28,350 |
1,268,000 |
1,276,000 |
15,620 |
1,910,000 |
1,920,000 |
28,570 |
1,276,000 |
1,284,000 |
15,760 |
1,920,000 |
1,930,000 |
28,800 |
1,284,000 |
1,292,000 |
15,910 |
1,930,000 |
1,940,000 |
29,020 |
1,292,000 |
1,300,000 |
16,050 |
1,940,000 |
1,950,000 |
29,250 |
1,300,000 |
1,310,000 |
16,200 |
1,950,000 |
1,960,000 |
29,470 |
1,310,000 |
1,320,000 |
16,380 |
1,960,000 |
1,970,000 |
29,700 |
1,320,000 |
1,330,000 |
16,560 |
1,970,000 |
1,980,000 |
29,920 |
1,330,000 |
1,340,000 |
16,740 |
1,980,000 |
1,990,000 |
30,150 |
1,340,000 |
1,350,000 |
16,920 |
1,990,000 |
2,000,000 |
30,370 |
1,350,000 |
1,360,000 |
17,100 |
2,000,000 |
2,010,000 |
30,600 |
2,010,000 |
2,020,000 |
30,820 |
2,660,000 |
2,670,000 |
47,520 |
2,020,000 |
2,030,000 |
31,050 |
2,670,000 |
2,680,000 |
47,790 |
2,030,000 |
2,040,000 |
31,270 |
2,680,000 |
2,690,000 |
48,060 |
2,040,000 |
2,050,000 |
31,500 |
2,690,000 |
2,700,000 |
48,330 |
2,050,000 |
2,060,000 |
31,720 |
2,700,000 |
2,710,000 |
48,600 |
2,060,000 |
2,070,000 |
31,950 |
2,710,000 |
2,720,000 |
48,870 |
2,070,000 |
2,080,000 |
32,170 |
2,720,000 |
2,730,000 |
49,140 |
2,080,000 |
2,090,000 |
32,400 |
2,730,000 |
2,740,000 |
49,410 |
2,090,000 |
2,100,000 |
32,620 |
2,740,000 |
2,750,000 |
49,680 |
2,100,000 |
2,110,000 |
32,850 |
2,750,000 |
2,760,000 |
49,950 |
2,110,000 |
2,120,000 |
33,070 |
2,760,000 |
2,770,000 |
50,220 |
2,120,000 |
2,130,000 |
33,300 |
2,770,000 |
2,780,000 |
50,490 |
2,130,000 |
2,140,000 |
33,520 |
2,780,000 |
2,790,000 |
50,760 |
2,140,000 |
2,150,000 |
33,750 |
2,790,000 |
2,800,000 |
51,030 |
2,150,000 |
2,160,000 |
33,970 |
2,800,000 |
2,810,000 |
51,300 |
2,160,000 |
2,170,000 |
34,200 |
2,810,000 |
2,820,000 |
51,570 |
2,170,000 |
2,180,000 |
34,420 |
2,820,000 |
2,830,000 |
51,840 |
2,180,000 |
2,190,000 |
34,650 |
2,830,000 |
2,840,000 |
52,110 |
2,190,000 |
2,200,000 |
34,870 |
2,840,000 |
2,850,000 |
52,380 |
2,200,000 |
2,210,000 |
35,100 |
2,850,000 |
2,860,000 |
52,650 |
2,210,000 |
2,220,000 |
35,370 |
2,860,000 |
2,870,000 |
52,920 |
2,220,000 |
2,230,000 |
35,640 |
2,870,000 |
2,880,000 |
53,190 |
2,230,000 |
2,240,000 |
35,910 |
2,880,000 |
2,890,000 |
53,460 |
2,240,000 |
2,250,000 |
36,180 |
2,890,000 |
2,900,000 |
53,730 |
2,250,000 |
2,260,000 |
36,450 |
2,900,000 |
2,910,000 |
54,000 |
2,260,000 |
2,270,000 |
36,720 |
2,910,000 |
2,920,000 |
54,270 |
2,270,000 |
2,280,000 |
36,990 |
2,920,000 |
2,930,000 |
54,540 |
2,280,000 |
2,290,000 |
37,260 |
2,930,000 |
2,940,000 |
54,810 |
2,290,000 |
2,300,000 |
37,530 |
2,940,000 |
2,950,000 |
55,080 |
2,300,000 |
2,310,000 |
37,800 |
2,950,000 |
2,960,000 |
55,350 |
2,310,000 |
2,320,000 |
38,070 |
2,960,000 |
2,970,000 |
55,620 |
2,320,000 |
2,330,000 |
38,340 |
2,970,000 |
2,980,000 |
55,890 |
2,330,000 |
2,340,000 |
38,610 |
2,980,000 |
2,990,000 |
56,160 |
2,340,000 |
2,350,000 |
38,880 |
2,990,000 |
3,000,000 |
56,430 |
2,350,000 |
2,360,000 |
39,150 |
3,000,000 |
3,010,000 |
56,700 |
2,360,000 |
2,370,000 |
39,420 |
3,010,000 |
3,020,000 |
57,010 |
2,370,000 |
2,380,000 |
39,690 |
3,020,000 |
3,030,000 |
57,330 |
2,380,000 |
2,390,000 |
39,960 |
3,030,000 |
3,040,000 |
57,640 |
2,390,000 |
2,400,000 |
40,230 |
3,040,000 |
3,050,000 |
57,960 |
2,400,000 |
2,410,000 |
40,500 |
3,050,000 |
3,060,000 |
58,270 |
2,410,000 |
2,420,000 |
40,770 |
3,060,000 |
3,070,000 |
58,590 |
2,420,000 |
2,430,000 |
41,040 |
3,070,000 |
3,080,000 |
58,900 |
2,430,000 |
2,440,000 |
41,310 |
3,080,000 |
3,090,000 |
59,220 |
2,440,000 |
2,450,000 |
41,580 |
3,090,000 |
3,100,000 |
59,530 |
2,450,000 |
2,460,000 |
41,850 |
3,100,000 |
3,110,000 |
59,850 |
2,460,000 |
2,470,000 |
42,120 |
3,110,000 |
3,120,000 |
60,160 |
2,470,000 |
2,480,000 |
42,390 |
3,120,000 |
3,130,000 |
60,480 |
2,480,000 |
2,490,000 |
42,660 |
3,130,000 |
3,140,000 |
60,790 |
2,490,000 |
2,500,000 |
42,930 |
3,140,000 |
3,150,000 |
61,110 |
2,500,000 |
2,510,000 |
43,200 |
3,150,000 |
3,160,000 |
61,420 |
2,510,000 |
2,520,000 |
43,470 |
3,160,000 |
3,170,000 |
61,740 |
2,520,000 |
2,530,000 |
43,740 |
3,170,000 |
3,180,000 |
62,050 |
2,530,000 |
2,540,000 |
44,010 |
3,180,000 |
3,190,000 |
62,370 |
2,540,000 |
2,550,000 |
44,280 |
3,190,000 |
3,200,000 |
62,680 |
2,550,000 |
2,560,000 |
44,550 |
3,200,000 |
3,210,000 |
63,000 |
2,560,000 |
2,570,000 |
44,820 |
3,210,000 |
3,220,000 |
63,310 |
2,570,000 |
2,580,000 |
45,090 |
3,220,000 |
3,230,000 |
63,630 |
2,580,000 |
2,590,000 |
45,360 |
3,230,000 |
3,240,000 |
63,940 |
2,590,000 |
2,600,000 |
45,630 |
3,240,000 |
3,250,000 |
64,260 |
2,600,000 |
2,610,000 |
45,900 |
3,250,000 |
3,260,000 |
64,570 |
2,610,000 |
2,620,000 |
46,170 |
3,260,000 |
3,270,000 |
64,890 |
2,620,000 |
2,630,000 |
46,440 |
3,270,000 |
3,280,000 |
65,200 |
2,630,000 |
2,640,000 |
46,710 |
3,280,000 |
3,290,000 |
65,520 |
2,640,000 |
2,650,000 |
46,980 |
3,290,000 |
3,300,000 |
65,830 |
2,650,000 |
2,660,000 |
47,250 |
3,300,000 |
3,310,000 |
66,150 |
3,310,000 |
3,320,000 |
66,460 |
3,860,000 |
3,870,000 |
83,790 |
3,320,000 |
3,330,000 |
66,780 |
3,870,000 |
3,880,000 |
84,100 |
3,330,000 |
3,340,000 |
67,090 |
3,880,000 |
3,890,000 |
84,420 |
3,340,000 |
3,350,000 |
67,410 |
3,890,000 |
3,900,000 |
84,730 |
3,350,000 |
3,360,000 |
67,720 |
3,900,000 |
3,910,000 |
85,050 |
3,360,000 |
3,370,000 |
68,040 |
3,910,000 |
3,920,000 |
85,360 |
3,370,000 |
3,380,000 |
68,350 |
3,920,000 |
3,930,000 |
85,680 |
3,380,000 |
3,390,000 |
68,670 |
3,930,000 |
3,940,000 |
85,990 |
3,390,000 |
3,400,000 |
68,980 |
3,940,000 |
3,950,000 |
86,310 |
3,400,000 |
3,410,000 |
69,300 |
3,950,000 |
3,960,000 |
86,620 |
3,410,000 |
3,420,000 |
69,610 |
3,960,000 |
3,970,000 |
86,940 |
3,420,000 |
3,430,000 |
69,930 |
3,970,000 |
3,980,000 |
87,250 |
3,430,000 |
3,440,000 |
70,240 |
3,980,000 |
3,990,000 |
87,570 |
3,440,000 |
3,450,000 |
70,560 |
3,990,000 |
4,000,000 |
87,880 |
3,450,000 |
3,460,000 |
70,870 |
|||
3,460,000 |
3,470,000 |
71,190 |
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3.15%を乗じて算出した金額から37,800円を控除した金額 |
3,470,000 |
3,480,000 |
71,500 |
|||
3,480,000 |
3,490,000 |
71,820 |
|||
3,490,000 |
3,500,000 |
72,130 |
|||
3,500,000 |
3,510,000 |
72,450 |
|||
3,510,000 |
3,520,000 |
72,760 |
5,000,000 |
8,000,000 |
退職所得控除額控除後の退職手当等の金額に3.6%を乗じて算出した金額から60,300円を控除した金額 |
3,520,000 |
3,530,000 |
73,080 |
|||
3,530,000 |
3,540,000 |
73,390 |
|||
3,540,000 |
3,550,000 |
73,710 |
|||
3,550,000 |
3,560,000 |
74,020 |
|||
3,560,000 |
3,570,000 |
74,340 |
8,000,000 |
12,000,000 |
退職所得控除額控除後の退職手当等の金額に4.05%を乗じて算出した金額から96,300円を控除した金額 |
3,570,000 |
3,580,000 |
74,650 |
|||
3,580,000 |
3,590,000 |
74,970 |
|||
3,590,000 |
3,600,000 |
75,280 |
|||
3,600,000 |
3,610,000 |
75,600 |
|||
3,610,000 |
3,620,000 |
75,910 |
12,000,000 |
20,000,000 |
退職所得控除額控除後の退職手当等の金額に4.5%を乗じて算出した金額から150,300円を控除した金額 |
3,620,000 |
3,630,000 |
76,230 |
|||
3,630,000 |
3,640,000 |
76,540 |
|||
3,640,000 |
3,650,000 |
76,860 |
|||
3,650,000 |
3,660,000 |
77,170 |
|||
3,660,000 |
3,670,000 |
77,490 |
20,000,000 |
40,000,000 |
退職所得控除額控除後の退職手当等の金額に4.95%を乗じて算出した金額から240,300円を控除した金額 |
3,670,000 |
3,680,000 |
77,800 |
|||
3,680,000 |
3,690,000 |
78,120 |
|||
3,690,000 |
3,700,000 |
78,430 |
|||
3,700,000 |
3,710,000 |
78,750 |
|||
3,710,000 |
3,720,000 |
79,060 |
40,000,000 |
60,000,000 |
退職所得控除額控除後の退職手当等の金額に5.4%を乗じて算出した金額から420,300円を控除した金額 |
3,720,000 |
3,730,000 |
79,380 |
|||
3,730,000 |
3,740,000 |
79,690 |
|||
3,740,000 |
3,750,000 |
80,010 |
|||
3,750,000 |
3,760,000 |
80,320 |
|||
3,760,000 |
3,770,000 |
80,640 |
60,000,000 |
100,000,000 |
退職所得控除額控除後の退職手当等の金額に5.85%を乗じて算出した金額から690,300円を控除した金額 |
3,770,000 |
3,780,000 |
80,950 |
|||
3,780,000 |
3,790,000 |
81,270 |
|||
3,790,000 |
3,800,000 |
81,580 |
|||
3,800,000 |
3,810,000 |
81,900 |
|||
3,810,000 |
3,820,000 |
82,210 |
100,000,000円以上 |
退職所得控除額控除後の退職手当等の金額に6.3%を乗じて算出した金額から1,140,300円を控除した金額 |
|
3,820,000 |
3,830,000 |
82,530 |
|||
3,830,000 |
3,840,000 |
82,840 |
|||
3,840,000 |
3,850,000 |
83,160 |
|||
3,850,000 |
3,860,000 |
83,470 |
八 特別土地保有税 |
前年度における特別土地保有税の課税標準額 |
合衆国軍隊による電気及びガスの使用で合衆国軍隊又はその公認調達機関の証明があるもの |
合衆国軍隊 |
電気ガス税 |
合衆国軍隊の構成員等による電気及びガスの使用で合衆国がその料金を支払うべきもの |
合衆国軍隊の構成員等 |
合衆国軍隊による電気及びガスの使用で合衆国軍隊又はその公認調達機関の証明があるもの |
合衆国軍隊 |
電気ガス税 |
合衆国軍隊の構成員等による電気及びガスの使用で合衆国がその料金を支払うべきもの |
合衆国軍隊の構成員等 |
|
合衆国軍隊が日本国において所有する土地又はその取得 |
合衆国軍隊 |
特別土地保有税 |
軍人用販売機関等が合衆国軍隊の使用する施設及び区域内において所有する土地又はその取得 |
軍人用販売機関等 |
特別土地保有税 |
通則(第五百八十五条―第五百九十二条) |
課税標準及び税率(第五百九十三条―第五百九十七条) |
申告納付並びに更正及び決定等(第五百九十八条―第六百十条) |
督促及び滞納処分(第六百十一条―第六百十五条) |
犯則取締(第六百十六条―第六百六十八条) |
市町村法定外普通税(第六百六十九条―第六百九十八条の二) |
七 木材引取税 |
八 特別土地保有税 |
市街化区域農地の区分 |
年度 |
率 |
|
一 |
イ 単位評価額が市街化区域宅地平均価格以上であるもの(単位評価額が一万円未満であるものを除く。)ロ 単位評価額が五万円以上であるもの |
昭和四十八年度 |
〇・二 |
昭和四十九年度 |
〇・四 |
||
昭和五十年度 |
〇・七 |
||
昭和五十年度以降の各年度 |
一・〇 |
||
二 |
単位評価額が市街化区域宅地平均価格の三分の一以上市街化区域宅地平均価格未満であるもの(前号ロに掲げるもの及び単位評価額が一万円未満であるものを除く。) |
昭和四十九年度 |
〇・二 |
昭和五十年度 |
〇・四 |
||
昭和五十一年度 |
〇・七 |
||
昭和五十二年度以降の各年度 |
一・〇 |
第一項中表以外の部分 |
昭和四十八年度 |
市街化区域設定年度(都市計画法第七条第一項の市街化区域及び市街化調整区域に関する都市計画が当該市町村の区域について定められた日の属する年の翌年の一月一日(その定められた日が一月一日である場合には、その日)を賦課期日とする年度をいう。以下同じ。) |
昭和四十七年度 |
市街化区域設定年度 |
|
第一項の表 |
昭和四十八年度 |
市街化区域設定年度 |
昭和四十九年度 |
市街化区域設定年度の翌年度 |
|
昭和五十年度 |
市街化区域設定年度の翌翌年度 |
|
昭和五十一年度 |
市街化区域設定年度から起算して三年度を経過した年度 |
|
昭和五十二年度 |
市街化区域設定年度から起算して四年度を経過した年度 |
|
昭和四十七年度 |
市街化区域設定年度 |
|
第二項及び第三項 |
昭和四十八年度 |
市街化区域設定年度の翌年度 |
昭和四十七年度 |
市街化区域設定年度 |
調整対象宅地等 |
当該年度に係る賦課期日において地目の変換等がある年度又は新たに固定資産税を課することとなる年度 |
宅地等比準価格 |
昭和四十八年度 |
当該調整対象宅地等の昭和四十八年度分の固定資産税に係る前年度分の固定資産税の課税標準額に、当該調整対象宅地等の附則第十八条第一項の表の上欄に掲げる上昇率の区分に応じ、同表の下欄に掲げる負担調整率を乗じて得た額又は当該調整対象宅地等の昭和四十八年度分の固定資産税の課税標準となるべき価格に百分の十五を乗じて得た額のうちいずれか多い額 |
|
昭和四十九年度 |
当該調整対象宅地等(附則第十八条第八項の規定の適用を受けるものに限る。)の昭和四十九年度分の固定資産税の課税標準となるべき価格に百分の三十を乗じて得た額 |
調整対象非住宅用地 |
当該年度に係る賦課期日において地目の変換等がある年度又は新たに固定資産税を課することとなる年度 |
宅地等比準価格 |
昭和四十八年度 |
当該調整対象非住宅用地の昭和四十八年度分の固定資産税の課税標準となるべき価格から、附則第十八条の二第一項第一号に掲げる額と同項第二号に掲げる額との差額に三分の二を乗じて得た額を控除した額 |
|
昭和四十九年度 |
法人の所有するものにあっては、当該調整対象非住宅用地の昭和四十九年度分の固定資産税の課税標準となるべき価格から、附則第十八条の二第一項第一号に掲げる額と同項第二号に掲げる額との差額に三分の一を乗じて得た額を控除した額、個人の所有するものにあっては、当該調整対象非住宅用地の昭和四十九年度分の固定資産税の課税標準となるべき価格から、附則第十八条の二第二項第一号に掲げる額と同項第二号に掲げる額との差額に二分の一を乗じて得た額を控除した額 |
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 |
||
円 |
円 |
円 |
円 |
円 |
円 |
70,000 |
72,000 |
630 |
|||
6,000円未満 |
0 |
72,000 |
74,000 |
640 |
|
74,000 |
76,000 |
660 |
|||
6,000 |
8,000 |
50 |
76,000 |
78,000 |
680 |
8,000 |
10,000 |
70 |
78,000 |
80,000 |
700 |
10,000 |
12,000 |
90 |
80,000 |
82,000 |
720 |
12,000 |
14,000 |
100 |
82,000 |
84,000 |
730 |
14,000 |
16,000 |
120 |
84,000 |
86,000 |
750 |
16,000 |
18,000 |
140 |
86,000 |
88,000 |
770 |
18,000 |
20,000 |
160 |
88,000 |
90,000 |
790 |
20,000 |
22,000 |
180 |
90,000 |
92,000 |
810 |
22,000 |
24,000 |
190 |
92,000 |
94,000 |
820 |
24,000 |
26,000 |
210 |
94,000 |
96,000 |
840 |
26,000 |
28,000 |
230 |
96,000 |
98,000 |
860 |
28,000 |
30,000 |
250 |
98,000 |
100,000 |
880 |
30,000 |
32,000 |
270 |
100,000 |
102,000 |
900 |
32,000 |
34,000 |
280 |
102,000 |
104,000 |
910 |
34,000 |
36,000 |
300 |
104,000 |
106,000 |
930 |
36,000 |
38,000 |
320 |
106,000 |
108,000 |
950 |
38,000 |
40,000 |
340 |
108,000 |
110,000 |
970 |
40,000 |
42,000 |
360 |
110,000 |
112,000 |
990 |
42,000 |
44,000 |
370 |
112,000 |
114,000 |
1,000 |
44,000 |
46,000 |
390 |
114,000 |
116,000 |
1,020 |
46,000 |
48,000 |
410 |
116,000 |
118,000 |
1,040 |
48,000 |
50,000 |
430 |
118,000 |
120,000 |
1,060 |
50,000 |
52,000 |
450 |
120,000 |
122,000 |
1,080 |
52,000 |
54,000 |
460 |
122,000 |
124,000 |
1,090 |
54,000 |
56,000 |
480 |
124,000 |
126,000 |
1,110 |
56,000 |
58,000 |
500 |
126,000 |
130,000 |
1,130 |
58,000 |
60,000 |
520 |
130,000 |
134,000 |
1,170 |
60,000 |
62,000 |
540 |
134,000 |
138,000 |
1,200 |
62,000 |
64,000 |
550 |
138,000 |
142,000 |
1,240 |
64,000 |
66,000 |
570 |
142,000 |
146,000 |
1,270 |
66,000 |
68,000 |
590 |
146,000 |
150,000 |
1,310 |
68,000 |
70,000 |
610 |
150,000 |
154,000 |
1,350 |
154,000 |
158,000 |
1,380 |
426,000 |
432,000 |
3,830 |
158,000 |
162,000 |
1,420 |
432,000 |
438,000 |
3,880 |
162,000 |
166,000 |
1,450 |
438,000 |
444,000 |
3,940 |
166,000 |
170,000 |
1,490 |
444,000 |
450,000 |
3,990 |
170,000 |
174,000 |
1,530 |
450,000 |
456,000 |
4,050 |
174,000 |
178,000 |
1,560 |
456,000 |
462,000 |
4,100 |
178,000 |
182,000 |
1,600 |
462,000 |
468,000 |
4,150 |
182,000 |
186,000 |
1,630 |
468,000 |
474,000 |
4,210 |
186,000 |
190,000 |
1,670 |
474,000 |
480,000 |
4,260 |
190,000 |
194,000 |
1,710 |
480,000 |
486,000 |
4,320 |
194,000 |
198,000 |
1,740 |
486,000 |
492,000 |
4,370 |
198,000 |
202,000 |
1,780 |
492,000 |
498,000 |
4,420 |
202,000 |
206,000 |
1,810 |
498,000 |
504,000 |
4,480 |
206,000 |
210,000 |
1,850 |
504,000 |
510,000 |
4,530 |
210,000 |
214,000 |
1,890 |
510,000 |
516,000 |
4,590 |
214,000 |
218,000 |
1,920 |
516,000 |
522,000 |
4,640 |
218,000 |
222,000 |
1,960 |
522,000 |
528,000 |
4,690 |
222,000 |
226,000 |
1,990 |
528,000 |
534,000 |
4,750 |
226,000 |
230,000 |
2,030 |
534,000 |
540,000 |
4,800 |
230,000 |
234,000 |
2,070 |
540,000 |
546,000 |
4,860 |
234,000 |
238,000 |
2,100 |
546,000 |
552,000 |
4,910 |
238,000 |
242,000 |
2,140 |
552,000 |
558,000 |
4,960 |
242,000 |
246,000 |
2,170 |
558,000 |
564,000 |
5,020 |
246,000 |
250,000 |
2,210 |
564,000 |
570,000 |
5,070 |
250,000 |
254,000 |
2,250 |
570,000 |
576,000 |
5,130 |
254,000 |
258,000 |
2,280 |
576,000 |
582,000 |
5,180 |
258,000 |
262,000 |
2,320 |
582,000 |
588,000 |
5,230 |
262,000 |
266,000 |
2,350 |
588,000 |
594,000 |
5,290 |
266,000 |
270,000 |
2,390 |
594,000 |
600,000 |
5,340 |
270,000 |
274,000 |
2,430 |
600,000 |
606,000 |
5,400 |
274,000 |
278,000 |
2,460 |
606,000 |
612,000 |
5,480 |
278,000 |
282,000 |
2,500 |
612,000 |
618,000 |
5,560 |
282,000 |
286,000 |
2,530 |
618,000 |
624,000 |
5,640 |
286,000 |
290,000 |
2,570 |
624,000 |
630,000 |
5,720 |
290,000 |
294,000 |
2,610 |
630,000 |
636,000 |
5,800 |
294,000 |
298,000 |
2,640 |
636,000 |
642,000 |
5,880 |
298,000 |
302,000 |
2,680 |
642,000 |
648,000 |
5,960 |
302,000 |
306,000 |
2,710 |
648,000 |
654,000 |
6,040 |
306,000 |
310,000 |
2,750 |
654,000 |
660,000 |
6,120 |
310,000 |
314,000 |
2,790 |
660,000 |
666,000 |
6,210 |
314,000 |
318,000 |
2,820 |
666,000 |
672,000 |
6,290 |
318,000 |
322,000 |
2,860 |
672,000 |
678,000 |
6,370 |
322,000 |
326,000 |
2,890 |
678,000 |
684,000 |
6,450 |
326,000 |
330,000 |
2,930 |
684,000 |
690,000 |
6,530 |
330,000 |
334,000 |
2,970 |
690,000 |
696,000 |
6,610 |
334,000 |
338,000 |
3,000 |
696,000 |
702,000 |
6,690 |
338,000 |
342,000 |
3,040 |
702,000 |
708,000 |
6,770 |
342,000 |
346,000 |
3,070 |
708,000 |
714,000 |
6,850 |
346,000 |
350,000 |
3,110 |
714,000 |
720,000 |
6,930 |
350,000 |
354,000 |
3,150 |
720,000 |
726,000 |
7,020 |
354,000 |
358,000 |
3,180 |
726,000 |
732,000 |
7,100 |
358,000 |
362,000 |
3,220 |
732,000 |
738,000 |
7,180 |
362,000 |
366,000 |
3,250 |
738,000 |
744,000 |
7,260 |
366,000 |
370,000 |
3,290 |
744,000 |
750,000 |
7,340 |
370,000 |
374,000 |
3,330 |
750,000 |
756,000 |
7,420 |
374,000 |
378,000 |
3,360 |
756,000 |
762,000 |
7,500 |
378,000 |
382,000 |
3,400 |
762,000 |
768,000 |
7,580 |
382,000 |
386,000 |
3,430 |
768,000 |
774,000 |
7,660 |
386,000 |
390,000 |
3,470 |
774,000 |
780,000 |
7,740 |
390,000 |
396,000 |
3,510 |
780,000 |
788,000 |
7,830 |
396,000 |
402,000 |
3,560 |
788,000 |
796,000 |
7,930 |
402,000 |
408,000 |
3,610 |
796,000 |
804,000 |
8,040 |
408,000 |
414,000 |
3,670 |
804,000 |
812,000 |
8,150 |
414,000 |
420,000 |
3,720 |
812,000 |
820,000 |
8,260 |
420,000 |
426,000 |
3,780 |
820,000 |
828,000 |
8,370 |
828,000 |
836,000 |
8,470 |
1,360,000 |
1,370,000 |
17,280 |
836,000 |
844,000 |
8,580 |
1,370,000 |
1,380,000 |
17,460 |
844,000 |
852,000 |
8,690 |
1,380,000 |
1,390,000 |
17,640 |
852,000 |
860,000 |
8,800 |
1,390,000 |
1,400,000 |
17,820 |
860,000 |
868,000 |
8,910 |
1,400,000 |
1,410,000 |
18,000 |
868,000 |
876,000 |
9,010 |
1,410,000 |
1,420,000 |
18,180 |
876,000 |
884,000 |
9,120 |
1,420,000 |
1,430,000 |
18,360 |
884,000 |
892,000 |
9,230 |
1,430,000 |
1,440,000 |
18,540 |
892,000 |
900,000 |
9,340 |
1,440,000 |
1,450,000 |
18,720 |
900,000 |
908,000 |
9,450 |
1,450,000 |
1,460,000 |
18,900 |
908,000 |
916,000 |
9,550 |
1,460,000 |
1,470,000 |
19,080 |
916,000 |
924,000 |
9,660 |
1,470,000 |
1,480,000 |
19,260 |
924,000 |
932,000 |
9,770 |
1,480,000 |
1,490,000 |
19,440 |
932,000 |
940,000 |
9,880 |
1,490,000 |
1,500,000 |
19,620 |
940,000 |
948,000 |
9,990 |
1,500,000 |
1,510,000 |
19,800 |
948,000 |
956,000 |
10,090 |
1,510,000 |
1,520,000 |
19,980 |
956,000 |
964,000 |
10,200 |
1,520,000 |
1,530,000 |
20,160 |
964,000 |
972,000 |
10,310 |
1,530,000 |
1,540,000 |
20,340 |
972,000 |
980,000 |
10,420 |
1,540,000 |
1,550,000 |
20,520 |
980,000 |
988,000 |
10,530 |
1,550,000 |
1,560,000 |
20,700 |
988,000 |
996,000 |
10,630 |
1,560,000 |
1,570,000 |
20,880 |
996,000 |
1,004,000 |
10,740 |
1,570,000 |
1,580,000 |
21,060 |
1,004,000 |
1,012,000 |
10,870 |
1,580,000 |
1,590,000 |
21,240 |
1,012,000 |
1,020,000 |
11,010 |
1,590,000 |
1,600,000 |
21,420 |
1,020,000 |
1,028,000 |
11,160 |
1,600,000 |
1,610,000 |
21,600 |
1,068,000 |
1,076,000 |
12,020 |
1,660,000 |
1,670,000 |
22,950 |
1,076,000 |
1,084,000 |
12,160 |
1,670,000 |
1,680,000 |
23,170 |
1,084,000 |
1,092,000 |
12,310 |
1,680,000 |
1,690,000 |
23,400 |
1,092,000 |
1,100,000 |
12,450 |
1,690,000 |
1,700,000 |
23,620 |
1,100,000 |
1,108,000 |
12,600 |
1,700,000 |
1,710,000 |
23,850 |
1,108,000 |
1,116,000 |
12,740 |
1,710,000 |
1,720,000 |
24,070 |
1,116,000 |
1,124,000 |
12,880 |
1,720,000 |
1,730,000 |
24,300 |
1,124,000 |
1,132,000 |
13,030 |
1,730,000 |
1,740,000 |
24,520 |
1,132,000 |
1,140,000 |
13,170 |
1,740,000 |
1,750,000 |
24,750 |
1,140,000 |
1,148,000 |
13,320 |
1,750,000 |
1,760,000 |
24,970 |
1,148,000 |
1,156,000 |
13,460 |
1,760,000 |
1,770,000 |
25,200 |
1,156,000 |
1,164,000 |
13,600 |
1,770,000 |
1,780,000 |
25,420 |
1,164,000 |
1,172,000 |
13,750 |
1,780,000 |
1,790,000 |
25,650 |
1,172,000 |
1,180,000 |
13,890 |
1,790,000 |
1,800,000 |
25,870 |
1,180,000 |
1,188,000 |
14,040 |
1,800,000 |
1,810,000 |
26,100 |
1,188,000 |
1,196,000 |
14,180 |
1,810,000 |
1,820,000 |
26,320 |
1,196,000 |
1,204,000 |
14,320 |
1,820,000 |
1,830,000 |
26,550 |
1,204,000 |
1,212,000 |
14,470 |
1,830,000 |
1,840,000 |
26,770 |
1,212,000 |
1,220,000 |
14,610 |
1,840,000 |
1,850,000 |
27,000 |
1,220,000 |
1,228,000 |
14,760 |
1,850,000 |
1,860,000 |
27,220 |
1,228,000 |
1,236,000 |
14,900 |
1,860,000 |
1,870,000 |
27,450 |
1,236,000 |
1,244,000 |
15,040 |
1,870,000 |
1,880,000 |
27,670 |
1,244,000 |
1,252,000 |
15,190 |
1,880,000 |
1,890,000 |
27,900 |
1,252,000 |
1,260,000 |
15,330 |
1,890,000 |
1,900,000 |
28,120 |
1,260,000 |
1,268,000 |
15,480 |
1,900,000 |
1,910,000 |
28,350 |
1,268,000 |
1,276,000 |
15,620 |
1,910,000 |
1,920,000 |
28,570 |
1,276,000 |
1,284,000 |
15,760 |
1,920,000 |
1,930,000 |
28,800 |
1,284,000 |
1,292,000 |
15,910 |
1,930,000 |
1,940,000 |
29,020 |
1,292,000 |
1,300,000 |
16,050 |
1,940,000 |
1,950,000 |
29,250 |
1,300,000 |
1,310,000 |
16,200 |
1,950,000 |
1,960,000 |
29,470 |
1,310,000 |
1,320,000 |
16,380 |
1,960,000 |
1,970,000 |
29,700 |
1,320,000 |
1,330,000 |
16,560 |
1,970,000 |
1,980,000 |
29,920 |
1,330,000 |
1,340,000 |
16,740 |
1,980,000 |
1,990,000 |
30,150 |
1,340,000 |
1,350,000 |
16,920 |
1,990,000 |
2,000,000 |
30,370 |
1,350,000 |
1,360,000 |
17,100 |
2,000,000 |
2,010,000 |
30,600 |
2,010,000 |
2,020,000 |
30,820 |
2,660,000 |
2,670,000 |
47,520 |
2,020,000 |
2,030,000 |
31,050 |
2,670,000 |
2,680,000 |
47,790 |
2,030,000 |
2,040,000 |
31,270 |
2,680,000 |
2,690,000 |
48,060 |
2,040,000 |
2,050,000 |
31,500 |
2,690,000 |
2,700,000 |
48,330 |
2,050,000 |
2,060,000 |
31,720 |
2,700,000 |
2,710,000 |
48,600 |
2,060,000 |
2,070,000 |
31,950 |
2,710,000 |
2,720,000 |
48,870 |
2,070,000 |
2,080,000 |
32,170 |
2,720,000 |
2,730,000 |
49,140 |
2,080,000 |
2,090,000 |
32,400 |
2,730,000 |
2,740,000 |
49,410 |
2,090,000 |
2,100,000 |
32,620 |
2,740,000 |
2,750,000 |
49,680 |
2,100,000 |
2,110,000 |
32,850 |
2,750,000 |
2,760,000 |
49,950 |
2,110,000 |
2,120,000 |
33,070 |
2,760,000 |
2,770,000 |
50,220 |
2,120,000 |
2,130,000 |
33,300 |
2,770,000 |
2,780,000 |
50,490 |
2,130,000 |
2,140,000 |
33,520 |
2,780,000 |
2,790,000 |
50,760 |
2,140,000 |
2,150,000 |
33,750 |
2,790,000 |
2,800,000 |
51,030 |
2,150,000 |
2,160,000 |
33,970 |
2,800,000 |
2,810,000 |
51,300 |
2,160,000 |
2,170,000 |
34,200 |
2,810,000 |
2,820,000 |
51,570 |
2,170,000 |
2,180,000 |
34,420 |
2,820,000 |
2,830,000 |
51,840 |
2,180,000 |
2,190,000 |
34,650 |
2,830,000 |
2,840,000 |
52,110 |
2,190,000 |
2,200,000 |
34,870 |
2,840,000 |
2,850,000 |
52,380 |
2,200,000 |
2,210,000 |
35,100 |
2,850,000 |
2,860,000 |
52,650 |
2,210,000 |
2,220,000 |
35,370 |
2,860,000 |
2,870,000 |
52,920 |
2,220,000 |
2,230,000 |
35,640 |
2,870,000 |
2,880,000 |
53,190 |
2,230,000 |
2,240,000 |
35,910 |
2,880,000 |
2,890,000 |
53,460 |
2,240,000 |
2,250,000 |
36,180 |
2,890,000 |
2,900,000 |
53,730 |
2,250,000 |
2,260,000 |
36,450 |
2,900,000 |
2,910,000 |
54,000 |
2,260,000 |
2,270,000 |
36,720 |
2,910,000 |
2,920,000 |
54,270 |
2,270,000 |
2,280,000 |
36,990 |
2,920,000 |
2,930,000 |
54,540 |
2,280,000 |
2,290,000 |
37,260 |
2,930,000 |
2,940,000 |
54,810 |
2,290,000 |
2,300,000 |
37,530 |
2,940,000 |
2,950,000 |
55,080 |
2,300,000 |
2,310,000 |
37,800 |
2,950,000 |
2,960,000 |
55,350 |
2,310,000 |
2,320,000 |
38,070 |
2,960,000 |
2,970,000 |
55,620 |
2,320,000 |
2,330,000 |
38,340 |
2,970,000 |
2,980,000 |
55,890 |
2,330,000 |
2,340,000 |
38,610 |
2,980,000 |
2,990,000 |
56,160 |
2,340,000 |
2,350,000 |
38,880 |
2,990,000 |
3,000,000 |
56,430 |
2,350,000 |
2,360,000 |
39,150 |
3,000,000 |
3,010,000 |
56,700 |
2,360,000 |
2,370,000 |
39,420 |
3,010,000 |
3,020,000 |
57,010 |
2,370,000 |
2,380,000 |
39,690 |
3,020,000 |
3,030,000 |
57,330 |
2,380,000 |
2,390,000 |
39,960 |
3,030,000 |
3,040,000 |
57,640 |
2,390,000 |
2,400,000 |
40,230 |
3,040,000 |
3,050,000 |
57,960 |
2,400,000 |
2,410,000 |
40,500 |
3,050,000 |
3,060,000 |
58,270 |
2,410,000 |
2,420,000 |
40,770 |
3,060,000 |
3,070,000 |
58,590 |
2,420,000 |
2,430,000 |
41,040 |
3,070,000 |
3,080,000 |
58,900 |
2,430,000 |
2,440,000 |
41,310 |
3,080,000 |
3,090,000 |
59,220 |
2,440,000 |
2,450,000 |
41,580 |
3,090,000 |
3,100,000 |
59,530 |
2,450,000 |
2,460,000 |
41,850 |
3,100,000 |
3,110,000 |
59,850 |
2,460,000 |
2,470,000 |
42,120 |
3,110,000 |
3,120,000 |
60,160 |
2,470,000 |
2,480,000 |
42,390 |
3,120,000 |
3,130,000 |
60,480 |
2,480,000 |
2,490,000 |
42,660 |
3,130,000 |
3,140,000 |
60,790 |
2,490,000 |
2,500,000 |
42,930 |
3,140,000 |
3,150,000 |
61,110 |
2,500,000 |
2,510,000 |
43,200 |
3,150,000 |
3,160,000 |
61,420 |
2,510,000 |
2,520,000 |
43,470 |
3,160,000 |
3,170,000 |
61,740 |
2,520,000 |
2,530,000 |
43,740 |
3,170,000 |
3,180,000 |
62,050 |
2,530,000 |
2,540,000 |
44,010 |
3,180,000 |
3,190,000 |
62,370 |
2,540,000 |
2,550,000 |
44,280 |
3,190,000 |
3,200,000 |
62,680 |
2,550,000 |
2,560,000 |
44,550 |
3,200,000 |
3,210,000 |
63,000 |
2,560,000 |
2,570,000 |
44,820 |
3,210,000 |
3,220,000 |
63,310 |
2,570,000 |
2,580,000 |
45,090 |
3,220,000 |
3,230,000 |
63,630 |
2,580,000 |
2,590,000 |
45,360 |
3,230,000 |
3,240,000 |
63,940 |
2,590,000 |
2,600,000 |
45,630 |
3,240,000 |
3,250,000 |
64,260 |
2,600,000 |
2,610,000 |
45,900 |
3,250,000 |
3,260,000 |
64,570 |
2,610,000 |
2,620,000 |
46,170 |
3,260,000 |
3,270,000 |
64,890 |
2,620,000 |
2,630,000 |
46,440 |
3,270,000 |
3,280,000 |
65,200 |
2,630,000 |
2,640,000 |
46,710 |
3,280,000 |
3,290,000 |
65,520 |
2,640,000 |
2,650,000 |
46,980 |
3,290,000 |
3,300,000 |
65,830 |
2,650,000 |
2,660,000 |
47,250 |
3,300,000 |
3,310,000 |
66,150 |
3,310,000 |
3,320,000 |
66,460 |
3,860,000 |
3,870,000 |
83,790 |
3,320,000 |
3,330,000 |
66,780 |
3,870,000 |
3,880,000 |
84,100 |
3,330,000 |
3,340,000 |
67,090 |
3,880,000 |
3,890,000 |
84,420 |
3,340,000 |
3,350,000 |
67,410 |
3,890,000 |
3,900,000 |
84,730 |
3,350,000 |
3,360,000 |
67,720 |
3,900,000 |
3,910,000 |
85,050 |
3,360,000 |
3,370,000 |
68,040 |
3,910,000 |
3,920,000 |
85,360 |
3,370,000 |
3,380,000 |
68,350 |
3,920,000 |
3,930,000 |
85,680 |
3,380,000 |
3,390,000 |
68,670 |
3,930,000 |
3,940,000 |
85,990 |
3,390,000 |
3,400,000 |
68,980 |
3,940,000 |
3,950,000 |
86,310 |
3,400,000 |
3,410,000 |
69,300 |
3,950,000 |
3,960,000 |
86,620 |
3,410,000 |
3,420,000 |
69,610 |
3,960,000 |
3,970,000 |
86,940 |
3,420,000 |
3,430,000 |
69,930 |
3,970,000 |
3,980,000 |
87,250 |
3,430,000 |
3,440,000 |
70,240 |
3,980,000 |
3,990,000 |
87,570 |
3,440,000 |
3,450,000 |
70,560 |
3,990,000 |
4,000,000 |
87,880 |
3,450,000 |
3,460,000 |
70,870 |
|||
3,460,000 |
3,470,000 |
71,190 |
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3.15%を乗じて算出した金額から37,800円を控除した金額 |
3,470,000 |
3,480,000 |
71,500 |
|||
3,480,000 |
3,490,000 |
71,820 |
|||
3,490,000 |
3,500,000 |
72,130 |
|||
3,500,000 |
3,510,000 |
72,450 |
|||
3,510,000 |
3,520,000 |
72,760 |
5,000,000 |
8,000,000 |
退職所得控除額控除後の退職手当等の金額に3.6%を乗じて算出した金額から60,300円を控除した金額 |
3,520,000 |
3,530,000 |
73,080 |
|||
3,530,000 |
3,540,000 |
73,390 |
|||
3,540,000 |
3,550,000 |
73,710 |
|||
3,550,000 |
3,560,000 |
74,020 |
|||
3,560,000 |
3,570,000 |
74,340 |
8,000,000 |
12,000,000 |
退職所得控除額控除後の退職手当等の金額に4.05%を乗じて算出した金額から96,300円を控除した金額 |
3,570,000 |
3,580,000 |
74,650 |
|||
3,580,000 |
3,590,000 |
74,970 |
|||
3,590,000 |
3,600,000 |
75,280 |
|||
3,600,000 |
3,610,000 |
75,600 |
|||
3,610,000 |
3,620,000 |
75,910 |
12,000,000 |
20,000,000 |
退職所得控除額控除後の退職手当等の金額に4.5%を乗じて算出した金額から150,300円を控除した金額 |
3,620,000 |
3,630,000 |
76,230 |
|||
3,630,000 |
3,640,000 |
76,540 |
|||
3,640,000 |
3,650,000 |
76,860 |
|||
3,650,000 |
3,660,000 |
77,170 |
|||
3,660,000 |
3,670,000 |
77,490 |
20,000,000 |
40,000,000 |
退職所得控除額控除後の退職手当等の金額に4.95%を乗じて算出した金額から240,300円を控除した金額 |
3,670,000 |
3,680,000 |
77,800 |
|||
3,680,000 |
3,690,000 |
78,120 |
|||
3,690,000 |
3,700,000 |
78,430 |
|||
3,700,000 |
3,710,000 |
78,750 |
|||
3,710,000 |
3,720,000 |
79,060 |
40,000,000 |
60,000,000 |
退職所得控除額控除後の退職手当等の金額に5.4%を乗じて算出した金額から420,300円を控除した金額 |
3,720,000 |
3,730,000 |
79,380 |
|||
3,730,000 |
3,740,000 |
79,690 |
|||
3,740,000 |
3,750,000 |
80,010 |
|||
3,750,000 |
3,760,000 |
80,320 |
|||
3,760,000 |
3,770,000 |
80,640 |
60,000,000 |
100,000,000 |
退職所得控除額控除後の退職手当等の金額に5.85%を乗じて算出した金額から690,300円を控除した金額 |
3,770,000 |
3,780,000 |
80,950 |
|||
3,780,000 |
3,790,000 |
81,270 |
|||
3,790,000 |
3,800,000 |
81,580 |
|||
3,800,000 |
3,810,000 |
81,900 |
|||
3,810,000 |
3,820,000 |
82,210 |
100,000,000円以上 |
退職所得控除額控除後の退職手当等の金額に6.3%を乗じて算出した金額から1,140,300円を控除した金額 |
|
3,820,000 |
3,830,000 |
82,530 |
|||
3,830,000 |
3,840,000 |
82,840 |
|||
3,840,000 |
3,850,000 |
83,160 |
|||
3,850,000 |
3,860,000 |
83,470 |
八 特別土地保有税 |
前年度における特別土地保有税の課税標準額 |
合衆国軍隊による電気及びガスの使用で合衆国軍隊又はその公認調達機関の証明があるもの |
合衆国軍隊 |
電気ガス税 |
合衆国軍隊の構成員等による電気及びガスの使用で合衆国がその料金を支払うべきもの |
合衆国軍隊の構成員等 |
合衆国軍隊による電気及びガスの使用で合衆国軍隊又はその公認調達機関の証明があるもの |
合衆国軍隊 |
電気ガス税 |
合衆国軍隊の構成員等による電気及びガスの使用で合衆国がその料金を支払うべきもの |
合衆国軍隊の構成員等 |
|
合衆国軍隊が日本国において所有する土地又はその取得 |
合衆国軍隊 |
特別土地保有税 |
軍人用販売機関等が合衆国軍隊の使用する施設及び区域内において所有する土地又はその取得 |
軍人用販売機関等 |