第三百十二条第二項 |
同項の表の各号の税率に、それぞれ一・二を乗じて得た率 |
同項の表の各号の税率に、それぞれ一・二を乗じて得た率(事務所等が特別区の区域外にも所在する場合以外の場合には、同項の表の各号に掲げる法人等について、事務所等が特別区の区域外にも所在する場合における当該各号の税率に一・二を乗じて得た率に、当該法人等に係る第五十二条第一項の表の各号に掲げる区分に応じ当該各号の税率に相当する率を、それぞれ加算して得た率) |
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 |
6,000円未満 |
0 |
100,000 |
104,000 |
900 |
|
6,000 |
8,000 |
50 |
104,000 |
108,000 |
930 |
8,000 |
12,000 |
70 |
108,000 |
112,000 |
970 |
12,000 |
16,000 |
100 |
112,000 |
116,000 |
1,000 |
16,000 |
20,000 |
140 |
116,000 |
120,000 |
1,040 |
20,000 |
24,000 |
180 |
120,000 |
124,000 |
1,080 |
24,000 |
28,000 |
210 |
124,000 |
128,000 |
1,110 |
28,000 |
32,000 |
250 |
128,000 |
132,000 |
1,150 |
32,000 |
36,000 |
280 |
132,000 |
136,000 |
1,180 |
36,000 |
40,000 |
320 |
136,000 |
140,000 |
1,220 |
40,000 |
44,000 |
360 |
140,000 |
144,000 |
1,260 |
44,000 |
48,000 |
390 |
144,000 |
148,000 |
1,290 |
48,000 |
52,000 |
430 |
148,000 |
152,000 |
1,330 |
52,000 |
56,000 |
460 |
152,000 |
156,000 |
1,360 |
56,000 |
60,000 |
500 |
156,000 |
160,000 |
1,400 |
60,000 |
64,000 |
540 |
160,000 |
164,000 |
1,440 |
64,000 |
68,000 |
570 |
164,000 |
168,000 |
1,470 |
68,000 |
72,000 |
610 |
168,000 |
172,000 |
1,510 |
72,000 |
76,000 |
640 |
172,000 |
176,000 |
1,540 |
76,000 |
80,000 |
680 |
176,000 |
180,000 |
1,580 |
80,000 |
84,000 |
720 |
180,000 |
184,000 |
1,620 |
84,000 |
88,000 |
750 |
184,000 |
188,000 |
1,650 |
88,000 |
92,000 |
790 |
188,000 |
192,000 |
1,690 |
92,000 |
96,000 |
820 |
192,000 |
196,000 |
1,720 |
96,000 |
100,000 |
860 |
196,000 |
200,000 |
1,760 |
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 |
200,000 |
204,000 |
1,800 |
348,000 |
356,000 |
3,130 |
204,000 |
208,000 |
1,830 |
356,000 |
364,000 |
3,200 |
208,000 |
212,000 |
1,870 |
364,000 |
372,000 |
3,270 |
212,000 |
216,000 |
1,900 |
372,000 |
380,000 |
3,340 |
216,000 |
220,000 |
1,940 |
380,000 |
388,000 |
3,420 |
220,000 |
224,000 |
1,980 |
388,000 |
396,000 |
3,490 |
224,000 |
228,000 |
2,010 |
396,000 |
404,000 |
3,560 |
228,000 |
232,000 |
2,050 |
404,000 |
412,000 |
3,630 |
232,000 |
236,000 |
2,080 |
412,000 |
420,000 |
3,700 |
236,000 |
240,000 |
2,120 |
420,000 |
428,000 |
3,780 |
240,000 |
244,000 |
2,160 |
428,000 |
436,000 |
3,850 |
244,000 |
248,000 |
2,190 |
436,000 |
444,000 |
3,920 |
248,000 |
252,000 |
2,230 |
444,000 |
452,000 |
3,990 |
252,000 |
260,000 |
2,260 |
452,000 |
460,000 |
4,060 |
260,000 |
268,000 |
2,340 |
460,000 |
468,000 |
4,140 |
268,000 |
276,000 |
2,410 |
468,000 |
476,000 |
4,210 |
276,000 |
284,000 |
2,480 |
476,000 |
484,000 |
4,280 |
284,000 |
292,000 |
2,550 |
484,000 |
492,000 |
4,350 |
292,000 |
300,000 |
2,620 |
492,000 |
500,000 |
4,420 |
300,000 |
308,000 |
2,700 |
500,000 |
508,000 |
4,500 |
308,000 |
316,000 |
2,770 |
508,000 |
516,000 |
4,570 |
316,000 |
324,000 |
2,840 |
516,000 |
524,000 |
4,640 |
324,000 |
332,000 |
2,910 |
524,000 |
532,000 |
4,710 |
332,000 |
340,000 |
2,980 |
532,000 |
540,000 |
4,780 |
340,000 |
348,000 |
3,060 |
540,000 |
548,000 |
4,860 |
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 |
548,000 |
556,000 |
4,930 |
748,000 |
756,000 |
6,730 |
556,000 |
564,000 |
5,000 |
756,000 |
764,000 |
6,800 |
564,000 |
572,000 |
5,070 |
764,000 |
772,000 |
6,870 |
572,000 |
580,000 |
5,140 |
772,000 |
780,000 |
6,940 |
580,000 |
588,000 |
5,220 |
780,000 |
792,000 |
7,020 |
588,000 |
596,000 |
5,290 |
792,000 |
804,000 |
7,120 |
596,000 |
604,000 |
5,360 |
804,000 |
816,000 |
7,230 |
604,000 |
612,000 |
5,430 |
816,000 |
828,000 |
7,340 |
612,000 |
620,000 |
5,500 |
828,000 |
840,000 |
7,450 |
620,000 |
628,000 |
5,580 |
840,000 |
852,000 |
7,560 |
628,000 |
636,000 |
5,650 |
852,000 |
864,000 |
7,660 |
636,000 |
644,000 |
5,720 |
864,000 |
876,000 |
7,770 |
644,000 |
652,000 |
5,790 |
876,000 |
888,000 |
7,880 |
652,000 |
660,000 |
5,860 |
888,000 |
900,000 |
7,990 |
660,000 |
668,000 |
5,940 |
900,000 |
912,000 |
8,100 |
668,000 |
676,000 |
6,010 |
912,000 |
924,000 |
8,200 |
676,000 |
684,000 |
6,080 |
924,000 |
936,000 |
8,310 |
684,000 |
692,000 |
6,150 |
936,000 |
948,000 |
8,420 |
692,000 |
700,000 |
6,220 |
948,000 |
960,000 |
8,530 |
700,000 |
708,000 |
6,300 |
960,000 |
972,000 |
8,640 |
708,000 |
716,000 |
6,370 |
972,000 |
984,000 |
8,740 |
716,000 |
724,000 |
6,440 |
984,000 |
996,000 |
8,850 |
724,000 |
732,000 |
6,510 |
996,000 |
1,008,000 |
8,960 |
732,000 |
740,000 |
6,580 |
1,008,000 |
1,020,000 |
9,070 |
740,000 |
748,000 |
6,660 |
1,020,000 |
1,032,000 |
9,180 |
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 |
1,032,000 |
1,044,000 |
9,280 |
1,332,000 |
1,344,000 |
11,980 |
1,044,000 |
1,056,000 |
9,390 |
1,344,000 |
1,356,000 |
12,090 |
1,056,000 |
1,068,000 |
9,500 |
1,356,000 |
1,368,000 |
12,200 |
1,068,000 |
1,080,000 |
9,610 |
1,368,000 |
1,380,000 |
12,310 |
1,080,000 |
1,092,000 |
9,720 |
1,380,000 |
1,392,000 |
12,420 |
1,092,000 |
1,104,000 |
9,820 |
1,392,000 |
1,404,000 |
12,520 |
1,104,000 |
1,116,000 |
9,930 |
1,404,000 |
1,416,000 |
12,630 |
1,116,000 |
1,128,000 |
10,040 |
1,416,000 |
1,428,000 |
12,740 |
1,128,000 |
1,140,000 |
10,150 |
1,428,000 |
1,440,000 |
12,850 |
1,140,000 |
1,152,000 |
10,260 |
1,440,000 |
1,452,000 |
12,960 |
1,152,000 |
1,164,000 |
10,360 |
1,452,000 |
1,464,000 |
13,060 |
1,164,000 |
1,176,000 |
10,470 |
1,464,000 |
1,476,000 |
13,170 |
1,176,000 |
1,188,000 |
10,580 |
1,476,000 |
1,488,000 |
13,280 |
1,188,000 |
1,200,000 |
10,690 |
1,488,000 |
1,500,000 |
13,390 |
1,200,000 |
1,212,000 |
10,800 |
1,500,000 |
1,512,000 |
13,500 |
1,212,000 |
1,224,000 |
10,900 |
1,512,000 |
1,524,000 |
13,600 |
1,224,000 |
1,236,000 |
11,010 |
1,524,000 |
1,536,000 |
13,710 |
1,236,000 |
1,248,000 |
11,120 |
1,536,000 |
1,548,000 |
13,820 |
1,248,000 |
1,260,000 |
11,230 |
1,548,000 |
1,560,000 |
13,930 |
1,260,000 |
1,272,000 |
11,340 |
1,560,000 |
1,576,000 |
14,040 |
1,272,000 |
1,284,000 |
11,440 |
1,576,000 |
1,592,000 |
14,180 |
1,284,000 |
1,296,000 |
11,550 |
1,592,000 |
1,608,000 |
14,320 |
1,296,000 |
1,308,000 |
11,660 |
1,608,000 |
1,624,000 |
14,470 |
1,308,000 |
1,320,000 |
11,770 |
1,624,000 |
1,640,000 |
14,610 |
1,320,000 |
1,332,000 |
11,880 |
1,640,000 |
1,656,000 |
14,760 |
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 |
1,656,000 |
1,672,000 |
14,900 |
2,056,000 |
2,072,000 |
18,500 |
1,672,000 |
1,688,000 |
15,040 |
2,072,000 |
2,088,000 |
18,640 |
1,688,000 |
1,704,000 |
15,190 |
2,088,000 |
2,104,000 |
18,790 |
1,704,000 |
1,720,000 |
15,330 |
2,104,000 |
2,120,000 |
18,930 |
1,720,000 |
1,736,000 |
15,480 |
2,120,000 |
2,136,000 |
19,080 |
1,736,000 |
1,752,000 |
15,620 |
2,136,000 |
2,152,000 |
19,220 |
1,752,000 |
1,768,000 |
15,760 |
2,152,000 |
2,168,000 |
19,360 |
1,768,000 |
1,784,000 |
15,910 |
2,168,000 |
2,184,000 |
19,510 |
1,784,000 |
1,800,000 |
16,050 |
2,184,000 |
2,200,000 |
19,650 |
1,800,000 |
1,816,000 |
16,200 |
2,200,000 |
2,216,000 |
19,800 |
1,816,000 |
1,832,000 |
16,340 |
2,216,000 |
2,232,000 |
19,940 |
1,832,000 |
1,848,000 |
16,480 |
2,232,000 |
2,248,000 |
20,080 |
1,848,000 |
1,864,000 |
16,630 |
2,248,000 |
2,264,000 |
20,230 |
1,864,000 |
1,880,000 |
16,770 |
2,264,000 |
2,280,000 |
20,370 |
1,880,000 |
1,896,000 |
16,920 |
2,280,000 |
2,296,000 |
20,520 |
1,896,000 |
1,912,000 |
17,060 |
2,296,000 |
2,312,000 |
20,660 |
1,912,000 |
1,928,000 |
17,200 |
2,312,000 |
2,328,000 |
20,800 |
1,928,000 |
1,944,000 |
17,350 |
2,328,000 |
2,344,000 |
20,950 |
1,944,000 |
1,960,000 |
17,490 |
2,344,000 |
2,360,000 |
21,090 |
1,960,000 |
1,976,000 |
17,640 |
2,360,000 |
2,376,000 |
21,240 |
1,976,000 |
1,992,000 |
17,780 |
2,376,000 |
2,392,000 |
21,380 |
1,992,000 |
2,008,000 |
17,920 |
2,392,000 |
2,408,000 |
21,520 |
2,008,000 |
2,024,000 |
18,070 |
2,408,000 |
2,424,000 |
21,670 |
2,024,000 |
2,040,000 |
18,210 |
2,424,000 |
2,440,000 |
21,810 |
2,040,000 |
2,056,000 |
18,360 |
2,440,000 |
2,456,000 |
21,960 |
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 |
2,456,000 |
2,472,000 |
22,100 |
2,920,000 |
2,940,000 |
26,280 |
2,472,000 |
2,488,000 |
22,240 |
2,940,000 |
2,960,000 |
26,460 |
2,488,000 |
2,504,000 |
22,390 |
2,960,000 |
2,980,000 |
26,640 |
2,504,000 |
2,520,000 |
22,530 |
2,980,000 |
3,000,000 |
26,820 |
2,520,000 |
2,536,000 |
22,680 |
3,000,000 |
3,020,000 |
27,000 |
2,536,000 |
2,552,000 |
22,820 |
3,020,000 |
3,040,000 |
27,360 |
2,552,000 |
2,568,000 |
22,960 |
3,040,000 |
3,060,000 |
27,720 |
2,568,000 |
2,584,000 |
23,110 |
3,060,000 |
3,080,000 |
28,080 |
2,584,000 |
2,600,000 |
23,250 |
3,080,000 |
3,100,000 |
28,440 |
2,600,000 |
2,620,000 |
23,400 |
3,100,000 |
3,120,000 |
28,800 |
2,620,000 |
2,640,000 |
23,580 |
3,120,000 |
3,140,000 |
29,160 |
2,640,000 |
2,660,000 |
23,760 |
3,140,000 |
3,160,000 |
29,520 |
2,660,000 |
2,680,000 |
23,940 |
3,160,000 |
3,180,000 |
29,880 |
2,680,000 |
2,700,000 |
24,120 |
3,180,000 |
3,200,000 |
30,240 |
2,700,000 |
2,720,000 |
24,300 |
3,200,000 |
3,220,000 |
30,600 |
2,720,000 |
2,740,000 |
24,480 |
3,220,000 |
3,240,000 |
30,960 |
2,740,000 |
2,760,000 |
24,660 |
3,240,000 |
3,260,000 |
31,320 |
2,760,000 |
2,780,000 |
24,840 |
3,260,000 |
3,280,000 |
31,680 |
2,780,000 |
2,800,000 |
25,020 |
3,280,000 |
3,300,000 |
32,040 |
2,800,000 |
2,820,000 |
25,200 |
3,300,000 |
3,320,000 |
32,400 |
2,820,000 |
2,840,000 |
25,380 |
3,320,000 |
3,340,000 |
32,760 |
2,840,000 |
2,860,000 |
25,560 |
3,340,000 |
3,360,000 |
33,120 |
2,860,000 |
2,880,000 |
25,740 |
3,360,000 |
3,380,000 |
33,480 |
2,880,000 |
2,900,000 |
25,920 |
3,380,000 |
3,400,000 |
33,840 |
2,900,000 |
2,920,000 |
26,100 |
3,400,000 |
3,420,000 |
34,200 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
3,420,000 |
3,440,000 |
34,560 |
3,920,000 |
3,940,000 |
43,560 |
3,440,000 |
3,460,000 |
34,920 |
3,940,000 |
3,960,000 |
43,920 |
3,460,000 |
3,480,000 |
35,280 |
3,960,000 |
3,980,000 |
44,280 |
3,480,000 |
3,500,000 |
35,640 |
3,980,000 |
4,000,000 |
44,640 |
3,500,000 |
3,520,000 |
36,000 |
4,000,000 |
4,020,000 |
45,000 |
3,520,000 |
3,540,000 |
36,360 |
4,020,000 |
4,040,000 |
45,360 |
3,540,000 |
3,560,000 |
36,720 |
4,040,000 |
4,060,000 |
45,720 |
3,560,000 |
3,580,000 |
37,080 |
4,060,000 |
4,080,000 |
46,080 |
3,580,000 |
3,600,000 |
37,440 |
4,080,000 |
4,100,000 |
46,440 |
3,600,000 |
3,620,000 |
37,800 |
4,100,000 |
4,120,000 |
46,800 |
3,620,000 |
3,640,000 |
38,160 |
4,120,000 |
4,140,000 |
47,160 |
3,640,000 |
3,660,000 |
38,520 |
4,140,000 |
4,160,000 |
47,520 |
3,660,000 |
3,680,000 |
38,880 |
4,160,000 |
4,180,000 |
47,880 |
3,680,000 |
3,700,000 |
39,240 |
4,180,000 |
4,200,000 |
48,240 |
3,700,000 |
3,720,000 |
39,600 |
4,200,000 |
4,220,000 |
48,600 |
3,720,000 |
3,740,000 |
39,960 |
4,220,000 |
4,240,000 |
48,960 |
3,740,000 |
3,760,000 |
40,320 |
4,240,000 |
4,260,000 |
49,320 |
3,760,000 |
3,780,000 |
40,680 |
4,260,000 |
4,280,000 |
49,680 |
3,780,000 |
3,800,000 |
41,040 |
4,280,000 |
4,300,000 |
50,040 |
3,800,000 |
3,820,000 |
41,400 |
4,300,000 |
4,320,000 |
50,400 |
3,820,000 |
3,840,000 |
41,760 |
4,320,000 |
4,340,000 |
50,760 |
3,840,000 |
3,860,000 |
42,120 |
4,340,000 |
4,360,000 |
51,120 |
3,860,000 |
3,880,000 |
42,480 |
4,360,000 |
4,380,000 |
51,480 |
3,880,000 |
3,900,000 |
42,840 |
4,380,000 |
4,400,000 |
51,840 |
3,900,000 |
3,920,000 |
43,200 |
4,400,000 |
4,420,000 |
52,200 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
4,420,000 |
4,440,000 |
52,560 |
4,920,000 |
4,940,000 |
61,560 |
4,440,000 |
4,460,000 |
52,920 |
4,940,000 |
4,960,000 |
61,920 |
4,460,000 |
4,480,000 |
53,280 |
4,960,000 |
4,980,000 |
62,280 |
4,480,000 |
4,500,000 |
53,640 |
4,980,000 |
5,000,000 |
62,640 |
4,500,000 |
4,520,000 |
54,000 |
5,000,000 |
5,020,000 |
63,000 |
4,520,000 |
4,540,000 |
54,360 |
5,020,000 |
5,040,000 |
63,360 |
4,540,000 |
4,560,000 |
54,720 |
5,040,000 |
5,060,000 |
63,720 |
4,560,000 |
4,580,000 |
55,080 |
5,060,000 |
5,080,000 |
64,080 |
4,580,000 |
4,600,000 |
55,440 |
5,080,000 |
5,100,000 |
64,440 |
4,600,000 |
4,620,000 |
55,800 |
5,100,000 |
5,120,000 |
64,800 |
4,620,000 |
4,640,000 |
56,160 |
5,120,000 |
5,140,000 |
65,160 |
4,640,000 |
4,660,000 |
56,520 |
5,140,000 |
5,160,000 |
65,520 |
4,660,000 |
4,680,000 |
56,880 |
5,160,000 |
5,180,000 |
65,880 |
4,680,000 |
4,700,000 |
57,240 |
5,180,000 |
5,200,000 |
66,240 |
4,700,000 |
4,720,000 |
57,600 |
5,200,000 |
5,220,000 |
66,600 |
4,720,000 |
4,740,000 |
57,960 |
5,220,000 |
5,240,000 |
66,960 |
4,740,000 |
4,760,000 |
58,320 |
5,240,000 |
5,260,000 |
67,320 |
4,760,000 |
4,780,000 |
58,680 |
5,260,000 |
5,280,000 |
67,680 |
4,780,000 |
4,800,000 |
59,040 |
5,280,000 |
5,300,000 |
68,040 |
4,800,000 |
4,820,000 |
59,400 |
5,300,000 |
5,320,000 |
68,400 |
4,820,000 |
4,840,000 |
59,760 |
5,320,000 |
5,340,000 |
68,760 |
4,840,000 |
4,860,000 |
60,120 |
5,340,000 |
5,360,000 |
69,120 |
4,860,000 |
4,880,000 |
60,480 |
5,360,000 |
5,380,000 |
69,480 |
4,880,000 |
4,900,000 |
60,840 |
5,380,000 |
5,400,000 |
69,840 |
4,900,000 |
4,920,000 |
61,200 |
5,400,000 |
5,420,000 |
70,200 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
5,420,000 |
5,440,000 |
70,560 |
5,920,000 |
5,940,000 |
79,560 |
5,440,000 |
5,460,000 |
70,920 |
5,940,000 |
5,960,000 |
79,920 |
5,460,000 |
5,480,000 |
71,280 |
5,960,000 |
5,980,000 |
80,280 |
5,480,000 |
5,500,000 |
71,640 |
5,980,000 |
6,000,000 |
80,640 |
5,500,000 |
5,520,000 |
72,000 |
6,000,000 |
6,020,000 |
81,000 |
5,520,000 |
5,540,000 |
72,360 |
6,020,000 |
6,040,000 |
81,360 |
5,540,000 |
5,560,000 |
72,720 |
6,040,000 |
6,060,000 |
81,720 |
5,560,000 |
5,580,000 |
73,080 |
6,060,000 |
6,080,000 |
82,080 |
5,580,000 |
5,600,000 |
73,440 |
6,080,000 |
6,100,000 |
82,440 |
5,600,000 |
5,620,000 |
73,800 |
6,100,000 |
6,120,000 |
82,800 |
5,620,000 |
5,640,000 |
74,160 |
6,120,000 |
6,140,000 |
83,160 |
5,640,000 |
5,660,000 |
74,520 |
6,140,000 |
6,160,000 |
83,520 |
5,660,000 |
5,680,000 |
74,880 |
6,160,000 |
6,180,000 |
83,880 |
5,680,000 |
5,700,000 |
75,240 |
6,180,000 |
6,200,000 |
84,240 |
5,700,000 |
5,720,000 |
75,600 |
6,200,000 |
6,220,000 |
84,600 |
5,720,000 |
5,740,000 |
75,960 |
6,220,000 |
6,240,000 |
84,960 |
5,740,000 |
5,760,000 |
76,320 |
6,240,000 |
6,260,000 |
85,320 |
5,760,000 |
5,780,000 |
76,680 |
6,260,000 |
6,280,000 |
85,680 |
5,780,000 |
5,800,000 |
77,040 |
6,280,000 |
6,300,000 |
86,040 |
5,800,000 |
5,820,000 |
77,400 |
6,300,000 |
6,320,000 |
86,400 |
5,820,000 |
5,840,000 |
77,760 |
6,320,000 |
6,340,000 |
86,760 |
5,840,000 |
5,860,000 |
78,120 |
6,340,000 |
6,360,000 |
87,120 |
5,860,000 |
5,880,000 |
78,480 |
6,360,000 |
6,380,000 |
87,480 |
5,880,000 |
5,900,000 |
78,840 |
6,380,000 |
6,400,000 |
87,840 |
5,900,000 |
5,920,000 |
79,200 |
6,400,000 |
6,420,000 |
88,200 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
6,420,000 |
6,440,000 |
88,560 |
6,920,000 |
6,940,000 |
97,560 |
6,440,000 |
6,460,000 |
88,920 |
6,940,000 |
6,960,000 |
97,920 |
6,460,000 |
6,480,000 |
89,280 |
6,960,000 |
6,980,000 |
98,280 |
6,480,000 |
6,500,000 |
89,640 |
6,980,000 |
7,000,000 |
98,640 |
6,500,000 |
6,520,000 |
90,000 |
7,000,000 |
7,020,000 |
99,000 |
6,520,000 |
6,540,000 |
90,360 |
7,020,000 |
7,040,000 |
99,360 |
6,540,000 |
6,560,000 |
90,720 |
7,040,000 |
7,060,000 |
99,720 |
6,560,000 |
6,580,000 |
91,080 |
7,060,000 |
7,080,000 |
100,080 |
6,580,000 |
6,600,000 |
91,440 |
7,080,000 |
7,100,000 |
100,440 |
6,600,000 |
6,620,000 |
91,800 |
7,100,000 |
7,120,000 |
100,800 |
6,620,000 |
6,640,000 |
92,160 |
7,120,000 |
7,140,000 |
101,160 |
6,640,000 |
6,660,000 |
92,520 |
7,140,000 |
7,160,000 |
101,520 |
6,660,000 |
6,680,000 |
92,880 |
7,160,000 |
7,180,000 |
101,880 |
6,680,000 |
6,700,000 |
93,240 |
7,180,000 |
7,200,000 |
102,240 |
6,700,000 |
6,720,000 |
93,600 |
7,200,000 |
7,220,000 |
102,600 |
6,720,000 |
6,740,000 |
93,960 |
7,220,000 |
7,240,000 |
102,960 |
6,740,000 |
6,760,000 |
94,320 |
7,240,000 |
7,260,000 |
103,320 |
6,760,000 |
6,780,000 |
94,680 |
7,260,000 |
7,280,000 |
103,680 |
6,780,000 |
6,800,000 |
95,040 |
7,280,000 |
7,300,000 |
104,040 |
6,800,000 |
6,820,000 |
95,400 |
7,300,000 |
7,320,000 |
104,400 |
6,820,000 |
6,840,000 |
95,760 |
7,320,000 |
7,340,000 |
104,760 |
6,840,000 |
6,860,000 |
96,120 |
7,340,000 |
7,360,000 |
105,120 |
6,860,000 |
6,880,000 |
96,480 |
7,360,000 |
7,380,000 |
105,480 |
6,880,000 |
6,900,000 |
96,840 |
7,380,000 |
7,400,000 |
105,840 |
6,900,000 |
6,920,000 |
97,200 |
7,400,000 |
7,420,000 |
106,200 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
7,420,000 |
7,440,000 |
106,560 |
7,620,000 |
7,640,000 |
110,160 |
7,440,000 |
7,460,000 |
106,920 |
7,640,000 |
7,660,000 |
110,520 |
7,460,000 |
7,480,000 |
107,280 |
7,660,000 |
7,680,000 |
110,880 |
7,480,000 |
7,500,000 |
107,640 |
7,680,000 |
7,700,000 |
111,240 |
7,500,000 |
7,520,000 |
108,000 |
7,700,000 |
7,720,000 |
111,600 |
7,520,000 |
7,540,000 |
108,360 |
7,720,000 |
7,740,000 |
111,960 |
7,540,000 |
7,560,000 |
108,720 |
7,740,000 |
7,760,000 |
112,320 |
7,560,000 |
7,580,000 |
109,080 |
7,760,000 |
7,780,000 |
112,680 |
7,580,000 |
7,600,000 |
109,440 |
7,780,000 |
7,800,000 |
113,040 |
7,600,000 |
7,620,000 |
109,800 |
7,800,000 |
7,820,000 |
113,400 |
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 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
|||
7,820,000 |
7,840,000 |
113,760 |
8,000,000円以上 |
退職所得控除額控除後の退職手当等の金額に1.8%を乗じて算出した金額から27,000円を控除した金額 |
|
7,840,000 |
7,860,000 |
114,120 |
|||
7,860,000 |
7,880,000 |
114,480 |
|||
7,880,000 |
7,900,000 |
114,840 |
|||
7,900,000 |
7,920,000 |
115,200 |
|||
7,920,000 |
7,940,000 |
115,560 |
|||
7,940,000 |
7,960,000 |
115,920 |
|||
7,960,000 |
7,980,000 |
116,280 |
|||
7,980,000 |
8,000,000 |
116,640 |
|||
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 |
6,000円未満 |
0 |
100,000 |
104,000 |
1,120 |
|
6,000 |
8,000 |
60 |
104,000 |
108,000 |
1,170 |
8,000 |
12,000 |
90 |
108,000 |
112,000 |
1,210 |
12,000 |
16,000 |
130 |
112,000 |
116,000 |
1,260 |
16,000 |
20,000 |
180 |
116,000 |
120,000 |
1,300 |
20,000 |
24,000 |
220 |
120,000 |
124,000 |
1,350 |
24,000 |
28,000 |
270 |
124,000 |
128,000 |
1,390 |
28,000 |
32,000 |
310 |
128,000 |
132,000 |
1,440 |
32,000 |
36,000 |
360 |
132,000 |
136,000 |
1,480 |
36,000 |
40,000 |
400 |
136,000 |
140,000 |
1,530 |
40,000 |
44,000 |
450 |
140,000 |
144,000 |
1,570 |
44,000 |
48,000 |
490 |
144,000 |
148,000 |
1,620 |
48,000 |
52,000 |
540 |
148,000 |
152,000 |
1,660 |
52,000 |
56,000 |
580 |
152,000 |
156,000 |
1,710 |
56,000 |
60,000 |
630 |
156,000 |
160,000 |
1,750 |
60,000 |
64,000 |
670 |
160,000 |
164,000 |
1,800 |
64,000 |
68,000 |
720 |
164,000 |
168,000 |
1,840 |
68,000 |
72,000 |
760 |
168,000 |
172,000 |
1,890 |
72,000 |
76,000 |
810 |
172,000 |
176,000 |
1,930 |
76,000 |
80,000 |
850 |
176,000 |
180,000 |
1,980 |
80,000 |
84,000 |
900 |
180,000 |
184,000 |
2,020 |
84,000 |
88,000 |
940 |
184,000 |
188,000 |
2,070 |
88,000 |
92,000 |
990 |
188,000 |
192,000 |
2,110 |
92,000 |
96,000 |
1,030 |
192,000 |
196,000 |
2,160 |
96,000 |
100,000 |
1,080 |
196,000 |
200,000 |
2,200 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
退職所得控除額控除後の退職手当等の金額 |
税額 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
200,000 |
204,000 |
2,250 |
348,000 |
356,000 |
3,910 |
204,000 |
208,000 |
2,290 |
356,000 |
364,000 |
4,000 |
208,000 |
212,000 |
2,340 |
364,000 |
372,000 |
4,090 |
212,000 |
216,000 |
2,380 |
372,000 |
380,000 |
4,180 |
216,000 |
220,000 |
2,430 |
380,000 |
388,000 |
4,270 |
220,000 |
224,000 |
2,470 |
388,000 |
396,000 |
4,360 |
224,000 |
228,000 |
2,520 |
396,000 |
404,000 |
4,450 |
228,000 |
232,000 |
2,560 |
404,000 |
412,000 |
4,550 |
232,000 |
236,000 |
2,610 |
412,000 |
420,000 |
4,660 |
236,000 |
240,000 |
2,650 |
420,000 |
428,000 |
4,770 |
240,000 |
244,000 |
2,700 |
428,000 |
436,000 |
4,870 |
244,000 |
248,000 |
2,740 |
436,000 |
444,000 |
4,980 |
248,000 |
252,000 |
2,790 |
444,000 |
452,000 |
5,090 |
252,000 |
260,000 |
2,830 |
452,000 |
460,000 |
5,200 |
260,000 |
268,000 |
2,920 |
460,000 |
468,000 |
5,310 |
268,000 |
276,000 |
3,010 |
468,000 |
476,000 |
5,410 |
276,000 |
284,000 |
3,100 |
476,000 |
484,000 |
5,520 |
284,000 |
292,000 |
3,190 |
484,000 |
492,000 |
5,630 |
292,000 |
300,000 |
3,280 |
492,000 |
500,000 |
5,740 |
300,000 |
308,000 |
3,370 |
500,000 |
508,000 |
5,850 |
308,000 |
316,000 |
3,460 |
508,000 |
516,000 |
5,950 |
316,000 |
324,000 |
3,550 |
516,000 |
524,000 |
6,060 |
324,000 |
332,000 |
3,640 |
524,000 |
532,000 |
6,170 |
332,000 |
340,000 |
3,730 |
532,000 |
540,000 |
6,280 |
340,000 |
348,000 |
3,820 |
540,000 |
548,000 |
6,390 |
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 |
548,000 |
556,000 |
6,490 |
748,000 |
756,000 |
9,190 |
556,000 |
564,000 |
6,600 |
756,000 |
764,000 |
9,300 |
564,000 |
572,000 |
6,710 |
764,000 |
772,000 |
9,410 |
572,000 |
580,000 |
6,820 |
772,000 |
780,000 |
9,520 |
580,000 |
588,000 |
6,930 |
780,000 |
792,000 |
9,630 |
588,000 |
596,000 |
7,030 |
792,000 |
804,000 |
9,790 |
596,000 |
604,000 |
7,140 |
804,000 |
816,000 |
9,950 |
604,000 |
612,000 |
7,250 |
816,000 |
828,000 |
10,110 |
612,000 |
620,000 |
7,360 |
828,000 |
840,000 |
10,270 |
620,000 |
628,000 |
7,470 |
840,000 |
852,000 |
10,440 |
628,000 |
636,000 |
7,570 |
852,000 |
864,000 |
10,600 |
636,000 |
644,000 |
7,680 |
864,000 |
876,000 |
10,760 |
644,000 |
652,000 |
7,790 |
876,000 |
888,000 |
10,920 |
652,000 |
660,000 |
7,900 |
888,000 |
900,000 |
11,080 |
660,000 |
668,000 |
8,010 |
900,000 |
912,000 |
11,250 |
668,000 |
676,000 |
8,110 |
912,000 |
924,000 |
11,460 |
676,000 |
684,000 |
8,220 |
924,000 |
936,000 |
11,680 |
684,000 |
692,000 |
8,330 |
936,000 |
948,000 |
11,890 |
692,000 |
700,000 |
8,440 |
948,000 |
960,000 |
12,110 |
700,000 |
708,000 |
8,550 |
960,000 |
972,000 |
12,330 |
708,000 |
716,000 |
8,650 |
972,000 |
984,000 |
12,540 |
716,000 |
724,000 |
8,760 |
984,000 |
996,000 |
12,760 |
724,000 |
732,000 |
8,870 |
996,000 |
1,008,000 |
12,970 |
732,000 |
740,000 |
8,980 |
1,008,000 |
1,020,000 |
13,190 |
740,000 |
748,000 |
9,090 |
1,020,000 |
1,032,000 |
13,410 |
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 |
1,032,000 |
1,044,000 |
13,620 |
1,332,000 |
1,344,000 |
19,020 |
1,044,000 |
1,056,000 |
13,840 |
1,344,000 |
1,356,000 |
19,240 |
1,056,000 |
1,068,000 |
14,050 |
1,356,000 |
1,368,000 |
19,450 |
1,068,000 |
1,080,000 |
14,270 |
1,368,000 |
1,380,000 |
19,670 |
1,080,000 |
1,092,000 |
14,490 |
1,380,000 |
1,392,000 |
19,890 |
1,092,000 |
1,104,000 |
14,700 |
1,392,000 |
1,404,000 |
20,100 |
1,104,000 |
1,116,000 |
14,920 |
1,404,000 |
1,416,000 |
20,340 |
1,116,000 |
1,128,000 |
15,130 |
1,416,000 |
1,428,000 |
20,610 |
1,128,000 |
1,140,000 |
15,350 |
1,428,000 |
1,440,000 |
20,880 |
1,140,000 |
1,152,000 |
15,570 |
1,440,000 |
1,452,000 |
21,150 |
1,152,000 |
1,164,000 |
15,780 |
1,452,000 |
1,464,000 |
21,420 |
1,164,000 |
1,176,000 |
16,000 |
1,464,000 |
1,476,000 |
21,690 |
1,176,000 |
1,188,000 |
16,210 |
1,476,000 |
1,488,000 |
21,960 |
1,188,000 |
1,200,000 |
16,430 |
1,488,000 |
1,500,000 |
22,230 |
1,200,000 |
1,212,000 |
16,650 |
1,500,000 |
1,512,000 |
22,500 |
1,212,000 |
1,224,000 |
16,860 |
1,512,000 |
1,524,000 |
22,770 |
1,224,000 |
1,236,000 |
17,080 |
1,524,000 |
1,536,000 |
23,040 |
1,236,000 |
1,248,000 |
17,290 |
1,536,000 |
1,548,000 |
23,310 |
1,248,000 |
1,260,000 |
17,510 |
1,548,000 |
1,560,000 |
23,580 |
1,260,000 |
1,272,000 |
17,730 |
1,560,000 |
1,576,000 |
23,850 |
1,272,000 |
1,284,000 |
17,940 |
1,576,000 |
1,592,000 |
24,210 |
1,284,000 |
1,296,000 |
18,160 |
1,592,000 |
1,608,000 |
24,570 |
1,296,000 |
1,308,000 |
18,370 |
1,608,000 |
1,624,000 |
24,930 |
1,308,000 |
1,320,000 |
18,590 |
1,624,000 |
1,640,000 |
25,290 |
1,320,000 |
1,332,000 |
18,810 |
1,640,000 |
1,656,000 |
25,650 |
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 |
1,656,000 |
1,672,000 |
26,010 |
2,056,000 |
2,072,000 |
35,710 |
1,672,000 |
1,688,000 |
26,370 |
2,072,000 |
2,088,000 |
36,140 |
1,688,000 |
1,704,000 |
26,730 |
2,088,000 |
2,104,000 |
36,570 |
1,704,000 |
1,720,000 |
27,090 |
2,104,000 |
2,120,000 |
37,000 |
1,720,000 |
1,736,000 |
27,450 |
2,120,000 |
2,136,000 |
37,440 |
1,736,000 |
1,752,000 |
27,810 |
2,136,000 |
2,152,000 |
37,870 |
1,752,000 |
1,768,000 |
28,170 |
2,152,000 |
2,168,000 |
38,300 |
1,768,000 |
1,784,000 |
28,530 |
2,168,000 |
2,184,000 |
38,730 |
1,784,000 |
1,800,000 |
28,890 |
2,184,000 |
2,200,000 |
39,160 |
1,800,000 |
1,816,000 |
29,250 |
2,200,000 |
2,216,000 |
39,600 |
1,816,000 |
1,832,000 |
29,610 |
2,216,000 |
2,232,000 |
40,030 |
1,832,000 |
1,848,000 |
29,970 |
2,232,000 |
2,248,000 |
40,460 |
1,848,000 |
1,864,000 |
30,330 |
2,248,000 |
2,264,000 |
40,890 |
1,864,000 |
1,880,000 |
30,690 |
2,264,000 |
2,280,000 |
41,320 |
1,880,000 |
1,896,000 |
31,050 |
2,280,000 |
2,296,000 |
41,760 |
1,896,000 |
1,912,000 |
31,410 |
2,296,000 |
2,312,000 |
42,190 |
1,912,000 |
1,928,000 |
31,820 |
2,312,000 |
2,328,000 |
42,620 |
1,928,000 |
1,944,000 |
32,250 |
2,328,000 |
2,344,000 |
43,050 |
1,944,000 |
1,960,000 |
32,680 |
2,344,000 |
2,360,000 |
43,480 |
1,960,000 |
1,976,000 |
33,120 |
2,360,000 |
2,376,000 |
43,920 |
1,976,000 |
1,992,000 |
33,550 |
2,376,000 |
2,392,000 |
44,350 |
1,992,000 |
2,008,000 |
33,980 |
2,392,000 |
2,408,000 |
44,780 |
2,008,000 |
2,024,000 |
34,410 |
2,408,000 |
2,424,000 |
45,250 |
2,024,000 |
2,040,000 |
34,840 |
2,424,000 |
2,440,000 |
45,750 |
2,040,000 |
2,056,000 |
35,280 |
2,440,000 |
2,456,000 |
46,260 |
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 |
2,456,000 |
2,472,000 |
46,760 |
2,920,000 |
2,940,000 |
61,380 |
2,472,000 |
2,488,000 |
47,260 |
2,940,000 |
2,960,000 |
62,010 |
2,488,000 |
2,504,000 |
47,770 |
2,960,000 |
2,980,000 |
62,640 |
2,504,000 |
2,520,000 |
48,270 |
2,980,000 |
3,000,000 |
63,270 |
2,520,000 |
2,536,000 |
48,780 |
3,000,000 |
3,020,000 |
63,900 |
2,536,000 |
2,552,000 |
49,280 |
3,020,000 |
3,040,000 |
64,530 |
2,552,000 |
2,568,000 |
49,780 |
3,040,000 |
3,060,000 |
65,160 |
2,568,000 |
2,584,000 |
50,290 |
3,060,000 |
3,080,000 |
65,790 |
2,584,000 |
2,600,000 |
50,790 |
3,080,000 |
3,100,000 |
66,420 |
2,600,000 |
2,620,000 |
51,300 |
3,100,000 |
3,120,000 |
67,050 |
2,620,000 |
2,640,000 |
51,930 |
3,120,000 |
3,140,000 |
67,680 |
2,640,000 |
2,660,000 |
52,560 |
3,140,000 |
3,160,000 |
68,310 |
2,660,000 |
2,680,000 |
53,190 |
3,160,000 |
3,180,000 |
68,940 |
2,680,000 |
2,700,000 |
53,820 |
3,180,000 |
3,200,000 |
69,570 |
2,700,000 |
2,720,000 |
54,450 |
3,200,000 |
3,220,000 |
70,200 |
2,720,000 |
2,740,000 |
55,080 |
3,220,000 |
3,240,000 |
70,830 |
2,740,000 |
2,760,000 |
55,710 |
3,240,000 |
3,260,000 |
71,460 |
2,760,000 |
2,780,000 |
56,340 |
3,260,000 |
3,280,000 |
72,090 |
2,780,000 |
2,800,000 |
56,970 |
3,280,000 |
3,300,000 |
72,720 |
2,800,000 |
2,820,000 |
57,600 |
3,300,000 |
3,320,000 |
73,350 |
2,820,000 |
2,840,000 |
58,230 |
3,320,000 |
3,340,000 |
73,980 |
2,840,000 |
2,860,000 |
58,860 |
3,340,000 |
3,360,000 |
74,610 |
2,860,000 |
2,880,000 |
59,490 |
3,360,000 |
3,380,000 |
75,240 |
2,880,000 |
2,900,000 |
60,120 |
3,380,000 |
3,400,000 |
75,870 |
2,900,000 |
2,920,000 |
60,750 |
3,400,000 |
3,420,000 |
76,500 |
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 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
3,420,000 |
3,440,000 |
77,130 |
3,920,000 |
3,940,000 |
92,880 |
3,440,000 |
3,460,000 |
77,760 |
3,940,000 |
3,960,000 |
93,510 |
3,460,000 |
3,480,000 |
78,390 |
3,960,000 |
3,980,000 |
94,140 |
3,480,000 |
3,500,000 |
79,020 |
3,980,000 |
4,000,000 |
94,770 |
3,500,000 |
3,520,000 |
79,650 |
4,000,000 |
4,020,000 |
95,400 |
3,520,000 |
3,540,000 |
80,280 |
4,020,000 |
4,040,000 |
96,030 |
3,540,000 |
3,560,000 |
80,910 |
4,040,000 |
4,060,000 |
96,660 |
3,560,000 |
3,580,000 |
81,540 |
4,060,000 |
4,080,000 |
97,290 |
3,580,000 |
3,600,000 |
82,170 |
4,080,000 |
4,100,000 |
97,920 |
3,600,000 |
3,620,000 |
82,800 |
4,100,000 |
4,120,000 |
98,550 |
3,620,000 |
3,640,000 |
83,430 |
4,120,000 |
4,140,000 |
99,180 |
3,640,000 |
3,660,000 |
84,060 |
4,140,000 |
4,160,000 |
99,810 |
3,660,000 |
3,680,000 |
84,690 |
4,160,000 |
4,180,000 |
100,440 |
3,680,000 |
3,700,000 |
85,320 |
4,180,000 |
4,200,000 |
101,070 |
3,700,000 |
3,720,000 |
85,950 |
4,200,000 |
4,220,000 |
101,700 |
3,720,000 |
3,740,000 |
86,580 |
4,220,000 |
4,240,000 |
102,330 |
3,740,000 |
3,760,000 |
87,210 |
4,240,000 |
4,260,000 |
102,960 |
3,760,000 |
3,780,000 |
87,840 |
4,260,000 |
4,280,000 |
103,590 |
3,780,000 |
3,800,000 |
88,470 |
4,280,000 |
4,300,000 |
104,220 |
3,800,000 |
3,820,000 |
89,100 |
4,300,000 |
4,320,000 |
104,850 |
3,820,000 |
3,840,000 |
89,730 |
4,320,000 |
4,340,000 |
105,480 |
3,840,000 |
3,860,000 |
90,360 |
4,340,000 |
4,360,000 |
106,110 |
3,860,000 |
3,880,000 |
90,990 |
4,360,000 |
4,380,000 |
106,740 |
3,880,000 |
3,900,000 |
91,620 |
4,380,000 |
4,400,000 |
107,370 |
3,900,000 |
3,920,000 |
92,250 |
4,400,000 |
4,420,000 |
108,000 |
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 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
4,420,000 |
4,440,000 |
108,720 |
4,920,000 |
4,940,000 |
126,720 |
4,440,000 |
4,460,000 |
109,440 |
4,940,000 |
4,960,000 |
127,440 |
4,460,000 |
4,480,000 |
110,160 |
4,960,000 |
4,980,000 |
128,160 |
4,480,000 |
4,500,000 |
110,880 |
4,980,000 |
5,000,000 |
128,880 |
4,500,000 |
4,520,000 |
111,600 |
5,000,000 |
5,020,000 |
129,600 |
4,520,000 |
4,540,000 |
112,320 |
5,020,000 |
5,040,000 |
130,320 |
4,540,000 |
4,560,000 |
113,040 |
5,040,000 |
5,060,000 |
131,040 |
4,560,000 |
4,580,000 |
113,760 |
5,060,000 |
5,080,000 |
131,760 |
4,580,000 |
4,600,000 |
114,480 |
5,080,000 |
5,100,000 |
132,480 |
4,600,000 |
4,620,000 |
115,200 |
5,100,000 |
5,120,000 |
133,200 |
4,620,000 |
4,640,000 |
115,920 |
5,120,000 |
5,140,000 |
133,920 |
4,640,000 |
4,660,000 |
116,640 |
5,140,000 |
5,160,000 |
134,640 |
4,660,000 |
4,680,000 |
117,360 |
5,160,000 |
5,180,000 |
135,360 |
4,680,000 |
4,700,000 |
118,080 |
5,180,000 |
5,200,000 |
136,080 |
4,700,000 |
4,720,000 |
118,800 |
5,200,000 |
5,220,000 |
136,800 |
4,720,000 |
4,740,000 |
119,520 |
5,220,000 |
5,240,000 |
137,520 |
4,740,000 |
4,760,000 |
120,240 |
5,240,000 |
5,260,000 |
138,240 |
4,760,000 |
4,780,000 |
120,960 |
5,260,000 |
5,280,000 |
138,960 |
4,780,000 |
4,800,000 |
121,680 |
5,280,000 |
5,300,000 |
139,680 |
4,800,000 |
4,820,000 |
122,400 |
5,300,000 |
5,320,000 |
140,400 |
4,820,000 |
4,840,000 |
123,120 |
5,320,000 |
5,340,000 |
141,120 |
4,840,000 |
4,860,000 |
123,840 |
5,340,000 |
5,360,000 |
141,840 |
4,860,000 |
4,880,000 |
124,560 |
5,360,000 |
5,380,000 |
142,560 |
4,880,000 |
4,900,000 |
125,280 |
5,380,000 |
5,400,000 |
143,280 |
4,900,000 |
4,920,000 |
126,000 |
5,400,000 |
5,420,000 |
144,000 |
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 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
5,420,000 |
5,440,000 |
144,720 |
5,920,000 |
5,940,000 |
162,720 |
5,440,000 |
5,460,000 |
145,440 |
5,940,000 |
5,960,000 |
163,440 |
5,460,000 |
5,480,000 |
146,160 |
5,960,000 |
5,980,000 |
164,160 |
5,480,000 |
5,500,000 |
146,880 |
5,980,000 |
6,000,000 |
164,880 |
5,500,000 |
5,520,000 |
147,600 |
6,000,000 |
6,020,000 |
165,600 |
5,520,000 |
5,540,000 |
148,320 |
6,020,000 |
6,040,000 |
166,320 |
5,540,000 |
5,560,000 |
149,040 |
6,040,000 |
6,060,000 |
167,040 |
5,560,000 |
5,580,000 |
149,760 |
6,060,000 |
6,080,000 |
167,760 |
5,580,000 |
5,600,000 |
150,480 |
6,080,000 |
6,100,000 |
168,480 |
5,600,000 |
5,620,000 |
151,200 |
6,100,000 |
6,120,000 |
169,200 |
5,620,000 |
5,640,000 |
151,920 |
6,120,000 |
6,140,000 |
169,920 |
5,640,000 |
5,660,000 |
152,640 |
6,140,000 |
6,160,000 |
170,640 |
5,660,000 |
5,680,000 |
153,360 |
6,160,000 |
6,180,000 |
171,360 |
5,680,000 |
5,700,000 |
154,080 |
6,180,000 |
6,200,000 |
172,080 |
5,700,000 |
5,720,000 |
154,800 |
6,200,000 |
6,220,000 |
172,800 |
5,720,000 |
5,740,000 |
155,520 |
6,220,000 |
6,240,000 |
173,520 |
5,740,000 |
5,760,000 |
156,240 |
6,240,000 |
6,260,000 |
174,240 |
5,760,000 |
5,780,000 |
156,960 |
6,260,000 |
6,280,000 |
174,960 |
5,780,000 |
5,800,000 |
157,680 |
6,280,000 |
6,300,000 |
175,680 |
5,800,000 |
5,820,000 |
158,400 |
6,300,000 |
6,320,000 |
176,400 |
5,820,000 |
5,840,000 |
159,120 |
6,320,000 |
6,340,000 |
177,120 |
5,840,000 |
5,860,000 |
159,840 |
6,340,000 |
6,360,000 |
177,840 |
5,860,000 |
5,880,000 |
160,560 |
6,360,000 |
6,380,000 |
178,560 |
5,880,000 |
5,900,000 |
161,280 |
6,380,000 |
6,400,000 |
179,280 |
5,900,000 |
5,920,000 |
162,000 |
6,400,000 |
6,420,000 |
180,000 |
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 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
6,420,000 |
6,440,000 |
180,720 |
6,920,000 |
6,940,000 |
198,720 |
6,440,000 |
6,460,000 |
181,440 |
6,940,000 |
6,960,000 |
199,440 |
6,460,000 |
6,480,000 |
182,160 |
6,960,000 |
6,980,000 |
200,160 |
6,480,000 |
6,500,000 |
182,880 |
6,980,000 |
7,000,000 |
200,880 |
6,500,000 |
6,520,000 |
183,600 |
7,000,000 |
7,020,000 |
201,600 |
6,520,000 |
6,540,000 |
184,320 |
7,020,000 |
7,040,000 |
202,320 |
6,540,000 |
6,560,000 |
185,040 |
7,040,000 |
7,060,000 |
203,040 |
6,560,000 |
6,580,000 |
185,760 |
7,060,000 |
7,080,000 |
203,760 |
6,580,000 |
6,600,000 |
186,480 |
7,080,000 |
7,100,000 |
204,480 |
6,600,000 |
6,620,000 |
187,200 |
7,100,000 |
7,120,000 |
205,200 |
6,620,000 |
6,640,000 |
187,920 |
7,120,000 |
7,140,000 |
205,920 |
6,640,000 |
6,660,000 |
188,640 |
7,140,000 |
7,160,000 |
206,640 |
6,660,000 |
6,680,000 |
189,360 |
7,160,000 |
7,180,000 |
207,360 |
6,680,000 |
6,700,000 |
190,080 |
7,180,000 |
7,200,000 |
208,080 |
6,700,000 |
6,720,000 |
190,800 |
7,200,000 |
7,220,000 |
208,800 |
6,720,000 |
6,740,000 |
191,520 |
7,220,000 |
7,240,000 |
209,520 |
6,740,000 |
6,760,000 |
192,240 |
7,240,000 |
7,260,000 |
210,240 |
6,760,000 |
6,780,000 |
192,960 |
7,260,000 |
7,280,000 |
210,960 |
6,780,000 |
6,800,000 |
193,680 |
7,280,000 |
7,300,000 |
211,680 |
6,800,000 |
6,820,000 |
194,400 |
7,300,000 |
7,320,000 |
212,400 |
6,820,000 |
6,840,000 |
195,120 |
7,320,000 |
7,340,000 |
213,120 |
6,840,000 |
6,860,000 |
195,840 |
7,340,000 |
7,360,000 |
213,840 |
6,860,000 |
6,880,000 |
196,560 |
7,360,000 |
7,380,000 |
214,560 |
6,880,000 |
6,900,000 |
197,280 |
7,380,000 |
7,400,000 |
215,280 |
6,900,000 |
6,920,000 |
198,000 |
7,400,000 |
7,420,000 |
216,000 |
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 |
||
以上 |
未満 |
以上 |
未満 |
||
円 |
円 |
円 |
円 |
円 |
円 |
7,420,000 |
7,440,000 |
216,810 |
7,720,000 |
7,740,000 |
228,960 |
7,440,000 |
7,460,000 |
217,620 |
7,740,000 |
7,760,000 |
229,770 |
7,460,000 |
7,480,000 |
218,430 |
7,760,000 |
7,780,000 |
230,580 |
7,480,000 |
7,500,000 |
219,240 |
7,780,000 |
7,800,000 |
231,390 |
7,500,000 |
7,520,000 |
220,050 |
7,800,000 |
7,820,000 |
232,200 |
7,520,000 |
7,540,000 |
220,860 |
7,820,000 |
7,840,000 |
233,010 |
7,540,000 |
7,560,000 |
221,670 |
7,840,000 |
7,860,000 |
233,820 |
7,560,000 |
7,580,000 |
222,480 |
7,860,000 |
7,880,000 |
234,630 |
7,580,000 |
7,600,000 |
223,290 |
7,880,000 |
7,900,000 |
235,440 |
7,600,000 |
7,620,000 |
224,100 |
7,900,000 |
7,920,000 |
236,250 |
7,620,000 |
7,640,000 |
224,910 |
7,920,000 |
7,940,000 |
237,060 |
7,640,000 |
7,660,000 |
225,720 |
7,940,000 |
7,960,000 |
237,870 |
7,660,000 |
7,680,000 |
226,530 |
7,960,000 |
7,980,000 |
238,680 |
7,680,000 |
7,700,000 |
227,340 |
7,980,000 |
8,000,000 |
239,490 |
7,700,000 |
7,720,000 |
228,150 |
|||
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 |
8,000,000 |
11,400,000 |
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83,700円を控除した金額 |
38,000,000 |
58,000,000 |
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391,500円を控除した金額 |
11,400,000 |
19,000,000 |
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135,000円を控除した金額 |
58,000,000 |
98,000,000 |
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652,500円を控除した金額 |
19,000,000 |
38,000,000 |
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220,500円を控除した金額 |
98,000,000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1,093,500円を控除した金額 |
譲与時期 |
譲与時期ごとに譲与すべき額 |
六月 |
当該年度の初日の属する年の三月から五月までの間の収納に係る地方道路税の収入額に相当する額 |
十一月 |
当該年度の初日の属する年の六月から十月までの間の収納に係る地方道路税の収入額に相当する額 |
三月 |
当該年度の初日の属する年の十一月から翌年の二月までの間の収納に係る地方道路税の収入額に相当する額 |
譲与時期 |
譲与時期ごとに譲与すべき額 |
六月 |
当該年度の初日の属する年の三月から五月までの間の収納に係る石油ガス税の収入額の二分の一に相当する額 |
十一月 |
当該年度の初日の属する年の六月から十月までの間の収納に係る石油ガスの収入額の二分の一に相当する額 |
三月 |
当該年度の初日の属する年の十一月から翌年の二月までの間の収納に係る石油ガス税の収入額の二分の一に相当する額 |
譲与時期 |
譲与時期ごとに譲与すべき額 |
六月 |
当該年度の初日の属する年の二月から四月までの間の収納に係る自動車重量税の収入額の四分の一に相当する額 |
十一月 |
当該年度の初日の属する年の五月から九月までの間の収納に係る自動車重量税の収入額の四分の一に相当する額 |
三月 |
当該年度の初日の属する年の十月から翌年の一月までの間の収納に係る自動車重量税の収入額の四分の一に相当する額 |
譲与時期 |
譲与時期ごとに譲与すべき額 |
九月 |
当該年度の初日の属する年の三月から八月までの間の収納に係る航空機燃料税の収入額の十三分の二に相当する額 |
三月 |
当該年度の初日の属する年の九月から翌年の二月までの間の収納に係る航空機燃料税の収入額の十三分の二に相当する額 |
八月 |
当該年度の初日の属する年の三月における同月において収納すべき地方道路税の収入額の見込額と同月において収納した地方道路税の収入額との差額を同年の四月から七月までの間の収納に係る地方道路税の収入額に加算し、又はこれから減額した額に相当する額 |
十二月 |
当該年度の初日の属する年の八月から十一月までの間の収納に係る地方道路税の収入額に相当する額 |
三月 |
当該年度の初日の属する年の十二月から翌年の二月までの間の収納に係る地方道路税の収入額と同年の三月において収納すべき地方道路税の収入額の見込額の五分の四に相当する額との合算額に相当する額 |
六月 |
当該年度の初日の属する年の三月における同月において収納すべき地方道路税の収入額の見込額の五分の四に相当する額と同月において収納した地方道路税の収入額との差額を同年の四月及び五月における収納に係る地方道路税の収入額に加算し、又はこれから減額した額に相当する額 |
十一月 |
当該年度の初日の属する年の六月から十月までの間の収納に係る地方道路税の収入額に相当する額 |
三月 |
当該年度の初日の属する年の十一月から翌年の二月までの間の収納に係る地方道路税の収入額と同年の三月において収納すべき地方道路税の収入額の見込額の五分の三に相当する額との合算額に相当する額 |
八月 |
当該年度の初日の属する年の三月における同月において収納すべき石油ガス税の収入額の見込額と同月において収納した石油ガス税の収入額との差額を同年の四月から七月までの間の収納に係る石油ガス税の収入額に加算し、又はこれから減額した額の二分の一に相当する額 |
十二月 |
当該年度の初日の属する年の八月から十一月までの間の収納に係る石油ガス税の収入額の二分の一に相当する額 |
三月 |
当該年度の初日の属する年の十二月から翌年の二月までの間の収納に係る石油ガス税の収入額と同年の三月において収納すべき石油ガス税の収入額の見込額の五分の四に相当する額との合算額の二分の一に相当する額 |
六月 |
当該年度の初日の属する年の三月における同月において収納すべき石油ガス税の収入額の見込額の五分の四に相当する額と同月において収納した石油ガス税の収入額との差額を同年の四月及び五月における収納に係る石油ガス税の収入額に加算し、又はこれから減額した額の二分の一に相当する額 |
十一月 |
当該年度の初日の属する年の六月から十月までの間の収納に係る石油ガス税の収入額の二分の一に相当する額 |
三月 |
当該年度の初日の属する年の十一月から翌年の二月までの間の収納に係る石油ガス税の収入額と同年の三月において収納すべき石油ガス税の収入額の見込額の五分の三に相当する額との合算額の二分の一に相当する額 |
八月 |
当該年度の初日の属する年の二月及び三月におけるこれらの月において収納すべき自動車重量税の収入額の見込額とこれらの月において収納した自動車重量税の収入額との差額を同年の四月から六月までの間の収納に係る自動車重量税の収入額に加算し、又はこれから減額した額の四分の一に相当する額 |
十二月 |
当該年度の初日の属する年の七月から十月までの間の収納に係る自動車重量税の収入額の四分の一に相当する額 |
三月 |
当該年度の初日の属する年の十一月から翌年の一月までの間の収納に係る自動車重量税の収入額と同年の二月及び三月において収納すべき自動車重量税の収入額の見込額の五分の四に相当する額との合算額の四分の一に相当する額 |
六月 |
当該年度の初日の属する年の二月及び三月におけるこれらの月において収納すべき自動車重量税の収入額の見込額の五分の四に相当する額とこれらの月において収納した自動車重量税の収入額との差額を同年の四月における収納に係る自動車重量税の収入額に加算し、又はこれから減額した額の四分の一に相当する額 |
十一月 |
当該年度の初日の属する年の五月から九月までの間の収納に係る自動車重量税の収入額の四分の一に相当する額 |
三月 |
当該年度の初日の属する年の十月から翌年の一月までの間の収納に係る自動車重量税の収入額と同年の二月及び三月において収納すべき自動車重量税の収入額の見込額の五分の三に相当する額との合算額の四分の一に相当する額 |
九月 |
当該年度の初日の属する年の三月における同月において収納すべき航空機燃料税の収入額の見込額と同月において収納した航空機燃料税の収入額との差額を同年の四月から八月までの間の収納に係る航空機燃料税の収入額に加算し、又はこれから減額した額の十三分の二に相当する額 |
三月 |
当該年度の初日の属する年の九月から翌年の二月までの間の収納に係る航空機燃料税の収入額と同年の三月において収納すべき航空機燃料税の収入額の見込額の五分の四に相当する額との合算額の十三分の二に相当する額 |