（所得税法の一部改正）第二条所得税法の一部を次のように改正する。第二条第一項第三十二号中「六十二万円」を「六十五万円」に改め、同項第三十三号及び第三十四号中「三十五万円」を「三十八万円」に改める。第二十八条第三項中「掲げる金額」を「定める金額」に改め、同項第一号中「百六十五万円」を「百八十万円」に改め、同項第二号中「百六十五万円」を「百八十万円」に、「三百三十万円」を「三百六十万円」に、「六十六万円」を「七十二万円」に改め、同項第三号中「三百三十万円」を「三百六十万円」に、「六百万円」を「六百六十万円」に、「百十五万五千円」を「百二十六万円」に改め、同項第四号中「六百万円」を「六百六十万円」に、「百六十九万五千円」を「百八十六万円」に改め、同項第五号中「二百九万五千円」を「二百二十万円」に改め、同条第四項中「六百万円」を「六百六十万円」に改める。第五十七条第三項第一号中「八十万円」を「八十六万円」に、「四十七万円」を「五十万円」に改める。第八十三条第一項中「三十五万円」を「三十八万円」に、「四十五万円」を「四十八万円」に改める。第八十三条の二第一項中「除く。）」の下に「で第二条第一項第三十号（定義）に規定する合計所得金額（以下この項及び次項において「合計所得金額」という。）が七十六万円未満であるもの」を加え、同項第一号イを次のように改める。イ合計所得金額が五万円未満である者三十八万円第八十三条の二第一項第一号ロ中「三十五万円」を「三十八万円」に改め、「当該合計所得金額が」の下に「三十八万円未満であり、かつ、」を加え、同項第二号を次のように改める。二控除対象配偶者以外の配偶者次に掲げる者の区分に応じそれぞれ次に定める金額イ合計所得金額が四十万円未満である者三十八万円ロ合計所得金額が四十万円以上七十五万円未満である者三十八万円からその者の合計所得金額のうち三十八万円を超える部分の金額（当該超える部分の金額が五万円の整数倍の金額から三万円を控除した金額でないときは、五万円の整数倍の金額から三万円を控除した金額で当該超える部分の金額に満たないもののうち最も多い金額とする。）を控除した金額ハ合計所得金額が七十五万円以上である者三万円第八十四条第一項中「三十五万円」を「三十八万円」に改め、「又は老人扶養親族」を削り、「、四十五万円」を「五十三万円とし、その者が老人扶養親族である場合には四十八万円とする。」に改める。第八十六条第一項中「三十五万円」を「三十八万円」に改める。第八十九条第一項の表を次のように改める。三百三十万円以下の金額百分の十三百三十万円を超え九百万円以下の金額百分の二十九百万円を超え千八百万円以下の金額百分の三十千八百万円を超え三千万円以下の金額百分の四十三千万円を超える金額百分の五十

第百二十一条第一項及び第百九十条中「千五百万円」を「二千万円」に改める。第二百三条の三第一号ニ中「六万円」を「六万五千円」に、「六万七千五百円」を「七万二千五百円」に改め、同号ホ中「三万円」を「三万二千五百円」に、「又は老人扶養親族については三万七千五百円」を「については四万五千円とし、老人扶養親族については四万円とする。」に改める。別表第二から別表第五までを次のように改める。別表第二　給与所得の源泉徴収税額表（月額表）（第百八十五条、第百八十六条、第百八十九条関係）（一）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 87,000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 87,000 88,000 170 0 0 0 0 0 0 0 6,100 88,000 89,000 270 0 0 0 0 0 0 0 6,100 89,000 90,000 370 0 0 0 0 0 0 0 6,100 90,000 91,000 470 0 0 0 0 0 0 0 6,200 91,000 92,000 570 0 0 0 0 0 0 0 6,200 92,000 93,000 670 0 0 0 0 0 0 0 6,300 93,000 94,000 770 0 0 0 0 0 0 0 6,400 94,000 95,000 870 0 0 0 0 0 0 0 6,500 95,000 96,000 970 0 0 0 0 0 0 0 6,600 96,000 97,000 1,070 0 0 0 0 0 0 0 6,600 97,000 98,000 1,170 0 0 0 0 0 0 0 6,700 98,000 99,000 1,270 0 0 0 0 0 0 0 6,700 99,000 101,000 1,420 0 0 0 0 0 0 0 6,700 101,000 103,000 1,620 0 0 0 0 0 0 0 7,100 103,000 105,000 1,820 0 0 0 0 0 0 0 7,200 105,000 107,000 2,020 0 0 0 0 0 0 0 7,400 107,000 109,000 2,220 0 0 0 0 0 0 0 7,500 109,000 111,000 2,420 0 0 0 0 0 0 0 7,600 111,000 113,000 2,620 0 0 0 0 0 0 0 7,800 113,000 115,000 2,820 0 0 0 0 0 0 0 7,900 115,000 117,000 3,020 0 0 0 0 0 0 0 8,100 117,000 119,000 3,220 0 0 0 0 0 0 0 8,200 119,000 121,000 3,420 250 0 0 0 0 0 0 8,300 121,000 123,000 3,620 450 0 0 0 0 0 0 8,500 123,000 125,000 3,820 650 0 0 0 0 0 0 8,700 125,000 127,000 4,020 850 0 0 0 0 0 0 8,900 127,000 129,000 4,220 1,050 0 0 0 0 0 0 9,100 129,000 131,000 4,420 1,250 0 0 0 0 0 0 9,300 131,000 133,000 4,620 1,450 0 0 0 0 0 0 9,400 133,000 135,000 4,820 1,650 0 0 0 0 0 0 9,600 135,000 137,000 4,990 1,830 0 0 0 0 0 0 9,800 137,000 139,000 5,110 1,950 0 0 0 0 0 0 10,000 139,000 141,000 5,230 2,070 0 0 0 0 0 0 10,200 141,000 143,000 5,350 2,190 0 0 0 0 0 0 10,400 143,000 145,000 5,470 2,310 0 0 0 0 0 0 10,600 145,000 147,000 5,590 2,430 0 0 0 0 0 0 10,800 147,000 149,000 5,710 2,550 0 0 0 0 0 0 11,000 149,000 151,000 5,830 2,670 0 0 0 0 0 0 11,200 151,000 153,000 5,970 2,810 0 0 0 0 0 0 11,300 153,000 155,000 6,110 2,950 0 0 0 0 0 0 11,500 155,000 157,000 6,250 3,090 0 0 0 0 0 0 11,700 157,000 159,000 6,390 3,230 0 0 0 0 0 0 11,900 159,000 161,000 6,530 3,370 200 0 0 0 0 0 12,100 161,000 163,000 6,670 3,510 340 0 0 0 0 0 12,300 163,000 165,000 6,810 3,650 480 0 0 0 0 0 12,500

（二）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 165,000 167,000 6,950 3,790 620 0 0 0 0 0 12,700 167,000 169,000 7,090 3,930 760 0 0 0 0 0 12,900 169,000 171,000 7,230 4,070 900 0 0 0 0 0 13,100 171,000 173,000 7,370 4,210 1,040 0 0 0 0 0 13,200 173,000 175,000 7,510 4,350 1,180 0 0 0 0 0 13,400 175,000 177,000 7,650 4,490 1,320 0 0 0 0 0 13,600 177,000 179,000 7,790 4,630 1,460 0 0 0 0 0 14,000 179,000 181,000 7,930 4,770 1,600 0 0 0 0 0 14,600 181,000 183,000 8,070 4,910 1,740 0 0 0 0 0 15,200 183,000 185,000 8,210 5,050 1,880 0 0 0 0 0 15,800 185,000 187,000 8,350 5,190 2,020 0 0 0 0 0 16,400 187,000 189,000 8,490 5,330 2,160 0 0 0 0 0 17,000 189,000 191,000 8,630 5,470 2,300 0 0 0 0 0 17,600 191,000 193,000 8,770 5,610 2,440 0 0 0 0 0 18,200 193,000 195,000 8,910 5,750 2,580 0 0 0 0 0 18,800 195,000 197,000 9,050 5,890 2,720 0 0 0 0 0 19,400 197,000 199,000 9,190 6,030 2,860 0 0 0 0 0 19,900 199,000 201,000 9,330 6,170 3,000 0 0 0 0 0 20,500 201,000 203,000 9,470 6,310 3,140 0 0 0 0 0 21,100 203,000 205,000 9,610 6,450 3,280 110 0 0 0 0 21,700 205,000 207,000 9,750 6,590 3,420 250 0 0 0 0 22,200 207,000 209,000 9,890 6,730 3,560 390 0 0 0 0 22,800 209,000 211,000 10,030 6,870 3,700 530 0 0 0 0 23,400 211,000 213,000 10,170 7,010 3,840 670 0 0 0 0 23,900 213,000 215,000 10,310 7,150 3,980 810 0 0 0 0 24,500 215,000 217,000 10,450 7,290 4,120 950 0 0 0 0 25,000 217,000 219,000 10,590 7,430 4,260 1,090 0 0 0 0 25,600 219,000 221,000 10,730 7,570 4,400 1,230 0 0 0 0 26,200 221,000 224,000 10,910 7,740 4,570 1,410 0 0 0 0 26,800 224,000 227,000 11,120 7,950 4,780 1,620 0 0 0 0 27,800 227,000 230,000 11,330 8,160 4,990 1,830 0 0 0 0 28,700 230,000 233,000 11,540 8,370 5,200 2,040 0 0 0 0 29,700 233,000 236,000 11,750 8,580 5,410 2,250 0 0 0 0 30,700 236,000 239,000 11,960 8,790 5,620 2,460 0 0 0 0 31,700 239,000 242,000 12,170 9,000 5,830 2,670 0 0 0 0 32,700 242,000 245,000 12,380 9,210 6,040 2,880 0 0 0 0 33,700 245,000 248,000 12,590 9,420 6,250 3,090 0 0 0 0 34,700 248,000 251,000 12,800 9,630 6,460 3,300 130 0 0 0 35,700 251,000 254,000 13,010 9,840 6,670 3,510 340 0 0 0 36,700 254,000 257,000 13,220 10,050 6,880 3,720 550 0 0 0 37,700 257,000 260,000 13,430 10,260 7,090 3,930 760 0 0 0 38,600 260,000 263,000 13,640 10,470 7,300 4,140 970 0 0 0 39,600 263,000 266,000 13,850 10,680 7,510 4,350 1,180 0 0 0 40,600 266,000 269,000 14,060 10,890 7,720 4,560 1,390 0 0 0 41,600 269,000 272,000 14,270 11,100 7,930 4,770 1,600 0 0 0 42,600 272,000 275,000 14,480 11,310 8,140 4,980 1,810 0 0 0 43,600 275,000 278,000 14,690 11,520 8,350 5,190 2,020 0 0 0 44,600 278,000 281,000 14,900 11,730 8,560 5,400 2,230 0 0 0 45,600 281,000 284,000 15,110 11,940 8,770 5,610 2,440 0 0 0 46,600 284,000 287,000 15,320 12,150 8,980 5,820 2,650 0 0 0 47,600

（三）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 287,000 290,000 15,530 12,360 9,190 6,030 2,860 0 0 0 48,500 290,000 293,000 15,740 12,570 9,400 6,240 3,070 0 0 0 49,500 293,000 296,000 15,950 12,780 9,610 6,450 3,280 110 0 0 50,500 296,000 299,000 16,160 12,990 9,820 6,660 3,490 320 0 0 51,200 299,000 302,000 16,370 13,210 10,040 6,870 3,710 540 0 0 51,800 302,000 305,000 16,610 13,450 10,280 7,110 3,950 780 0 0 52,400 305,000 308,000 16,850 13,690 10,520 7,350 4,190 1,020 0 0 53,100 308,000 311,000 17,090 13,930 10,760 7,590 4,430 1,260 0 0 53,700 311,000 314,000 17,330 14,170 11,000 7,830 4,670 1,500 0 0 54,300 314,000 317,000 17,570 14,410 11,240 8,070 4,910 1,740 0 0 54,900 317,000 320,000 17,810 14,650 11,480 8,310 5,150 1,980 0 0 55,600 320,000 323,000 18,050 14,890 11,720 8,550 5,390 2,220 0 0 56,200 323,000 326,000 18,290 15,130 11,960 8,790 5,630 2,460 0 0 56,800 326,000 329,000 18,530 15,370 12,200 9,030 5,870 2,700 0 0 57,500 329,000 332,000 18,770 15,610 12,440 9,270 6,110 2,940 0 0 58,100 332,000 335,000 19,010 15,850 12,680 9,510 6,350 3,180 0 0 58,700 335,000 338,000 19,250 16,090 12,920 9,750 6,590 3,420 250 0 59,400 338,000 341,000 19,490 16,330 13,160 9,990 6,830 3,660 490 0 60,100 341,000 344,000 19,730 16,570 13,400 10,230 7,070 3,900 730 0 60,800 344,000 347,000 19,970 16,810 13,640 10,470 7,310 4,140 970 0 61,500 347,000 350,000 20,210 17,050 13,880 10,710 7,550 4,380 1,210 0 62,200 350,000 353,000 20,450 17,290 14,120 10,950 7,790 4,620 1,450 0 62,900 353,000 356,000 20,690 17,530 14,360 11,190 8,030 4,860 1,690 0 63,600 356,000 359,000 20,930 17,770 14,600 11,430 8,270 5,100 1,930 0 64,300 359,000 362,000 21,170 18,010 14,840 11,670 8,510 5,340 2,170 0 65,000 362,000 365,000 21,410 18,250 15,080 11,910 8,750 5,580 2,410 0 65,700 365,000 368,000 21,650 18,490 15,320 12,150 8,990 5,820 2,650 0 66,400 368,000 371,000 21,890 18,730 15,560 12,390 9,230 6,060 2,890 0 67,100 371,000 374,000 22,130 18,970 15,800 12,630 9,470 6,300 3,130 0 67,700 374,000 377,000 22,370 19,210 16,040 12,870 9,710 6,540 3,370 210 68,300 377,000 380,000 22,610 19,450 16,280 13,110 9,950 6,780 3,610 450 69,000 380,000 383,000 22,850 19,690 16,520 13,350 10,190 7,020 3,850 690 69,600 383,000 386,000 23,090 19,930 16,760 13,590 10,430 7,260 4,090 930 70,200 386,000 389,000 23,330 20,170 17,000 13,830 10,670 7,500 4,330 1,170 70,800 389,000 392,000 23,570 20,410 17,240 14,070 10,910 7,740 4,570 1,410 71,500 392,000 395,000 23,810 20,650 17,480 14,310 11,150 7,980 4,810 1,650 72,800 395,000 398,000 24,050 20,890 17,720 14,550 11,390 8,220 5,050 1,890 74,100 398,000 401,000 24,290 21,130 17,960 14,790 11,630 8,460 5,290 2,130 75,400 401,000 404,000 24,530 21,370 18,200 15,030 11,870 8,700 5,530 2,370 76,800 404,000 407,000 24,770 21,610 18,440 15,270 12,110 8,940 5,770 2,610 78,100 407,000 410,000 25,010 21,850 18,680 15,510 12,350 9,180 6,010 2,850 79,400 410,000 413,000 25,250 22,090 18,920 15,750 12,590 9,420 6,250 3,090 80,800 413,000 416,000 25,490 22,330 19,160 15,990 12,830 9,660 6,490 3,330 82,100 416,000 419,000 25,730 22,570 19,400 16,230 13,070 9,900 6,730 3,570 83,400 419,000 422,000 25,970 22,810 19,640 16,470 13,310 10,140 6,970 3,810 84,700 422,000 425,000 26,210 23,050 19,880 16,710 13,550 10,380 7,210 4,050 86,100 425,000 428,000 26,450 23,290 20,120 16,950 13,790 10,620 7,450 4,290 87,400 428,000 431,000 26,690 23,530 20,360 17,190 14,030 10,860 7,690 4,530 88,700 431,000 434,000 26,930 23,770 20,600 17,430 14,270 11,100 7,930 4,770 90,100 434,000 437,000 27,170 24,010 20,840 17,670 14,510 11,340 8,170 5,010 91,400

（四）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 437,000 440,000 27,410 24,250 21,080 17,910 14,750 11,580 8,410 5,250 92,700 440,000 443,000 27,810 24,490 21,320 18,150 14,990 11,820 8,650 5,490 94,000 443,000 446,000 28,290 24,730 21,560 18,390 15,230 12,060 8,890 5,730 95,400 446,000 449,000 28,770 24,970 21,800 18,630 15,470 12,300 9,130 5,970 96,700 449,000 452,000 29,250 25,210 22,040 18,870 15,710 12,540 9,370 6,210 98,000 452,000 455,000 29,730 25,450 22,280 19,110 15,950 12,780 9,610 6,450 99,300 455,000 458,000 30,210 25,690 22,520 19,350 16,190 13,020 9,850 6,690 100,700 458,000 461,000 30,690 25,930 22,760 19,590 16,430 13,260 10,090 6,930 102,000 461,000 464,000 31,170 26,170 23,000 19,830 16,670 13,500 10,330 7,170 103,300 464,000 467,000 31,650 26,410 23,240 20,070 16,910 13,740 10,570 7,410 104,700 467,000 470,000 32,130 26,650 23,480 20,310 17,150 13,980 10,810 7,650 106,000 470,000 473,000 32,610 26,890 23,720 20,550 17,390 14,220 11,050 7,890 107,300 473,000 476,000 33,090 27,130 23,960 20,790 17,630 14,460 11,290 8,130 108,600 476,000 479,000 33,570 27,370 24,200 21,030 17,870 14,700 11,530 8,370 110,000 479,000 482,000 34,050 27,710 24,440 21,270 18,110 14,940 11,770 8,610 111,300 482,000 485,000 34,530 28,190 24,680 21,510 18,350 15,180 12,010 8,850 112,600 485,000 488,000 35,010 28,670 24,920 21,750 18,590 15,420 12,250 9,090 113,900 488,000 491,000 35,490 29,150 25,160 21,990 18,830 15,660 12,490 9,330 115,300 491,000 494,000 35,970 29,630 25,400 22,230 19,070 15,900 12,730 9,570 116,600 494,000 497,000 36,450 30,110 25,640 22,470 19,310 16,140 12,970 9,810 117,900 497,000 500,000 36,930 30,590 25,880 22,710 19,550 16,380 13,210 10,050 119,300 500,000 503,000 37,410 31,070 26,120 22,950 19,790 16,620 13,450 10,290 120,600 503,000 506,000 37,890 31,550 26,360 23,190 20,030 16,860 13,690 10,530 121,900 506,000 509,000 38,370 32,030 26,600 23,430 20,270 17,100 13,930 10,770 123,200 509,000 512,000 38,850 32,510 26,840 23,670 20,510 17,340 14,170 11,010 124,600 512,000 515,000 39,330 32,990 27,080 23,910 20,750 17,580 14,410 11,250 125,900 515,000 518,000 39,810 33,470 27,320 24,150 20,990 17,820 14,650 11,490 127,200 518,000 521,000 40,290 33,950 27,620 24,390 21,230 18,060 14,890 11,730 128,500 521,000 524,000 40,770 34,430 28,100 24,630 21,470 18,300 15,130 11,970 129,900 524,000 527,000 41,250 34,910 28,580 24,870 21,710 18,540 15,370 12,210 131,200 527,000 530,000 41,730 35,390 29,060 25,110 21,950 18,780 15,610 12,450 132,500 530,000 533,000 42,210 35,870 29,540 25,350 22,190 19,020 15,850 12,690 133,900 533,000 536,000 42,690 36,350 30,020 25,590 22,430 19,260 16,090 12,930 135,200 536,000 539,000 43,170 36,830 30,500 25,830 22,670 19,500 16,330 13,170 136,500 539,000 542,000 43,650 37,310 30,980 26,070 22,910 19,740 16,570 13,410 137,800 542,000 545,000 44,130 37,790 31,460 26,310 23,150 19,980 16,810 13,650 139,200 545,000 548,000 44,610 38,270 31,940 26,550 23,390 20,220 17,050 13,890 140,500 548,000 551,000 45,090 38,750 32,420 26,790 23,630 20,460 17,290 14,130 141,800 551,000 554,000 45,620 39,280 32,950 27,060 23,890 20,720 17,560 14,390 143,200 554,000 557,000 46,160 39,820 33,490 27,330 24,160 20,990 17,830 14,660 144,500 557,000 560,000 46,700 40,360 34,030 27,700 24,430 21,260 18,100 14,930 145,800 560,000 563,000 47,240 40,900 34,570 28,240 24,700 21,530 18,370 15,200 147,100 563,000 566,000 47,780 41,440 35,110 28,780 24,970 21,800 18,640 15,470 148,300 566,000 569,000 48,320 41,980 35,650 29,320 25,240 22,070 18,910 15,740 149,600 569,000 572,000 48,860 42,520 36,190 29,860 25,510 22,340 19,180 16,010 150,900 572,000 575,000 49,400 43,060 36,730 30,400 25,780 22,610 19,450 16,280 152,200 575,000 578,000 49,940 43,600 37,270 30,940 26,050 22,880 19,720 16,550 153,500 578,000 581,000 50,480 44,140 37,810 31,480 26,320 23,150 19,990 16,820 154,800 581,000 584,000 51,020 44,680 38,350 32,020 26,590 23,420 20,260 17,090 156,000 584,000 587,000 51,560 45,220 38,890 32,560 26,860 23,690 20,530 17,360 157,300

（五）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 587,000 590,000 52,100 45,760 39,430 33,100 27,130 23,960 20,800 17,630 158,600 590,000 593,000 52,640 46,300 39,970 33,640 27,400 24,230 21,070 17,900 159,900 593,000 596,000 53,180 46,840 40,510 34,180 27,840 24,500 21,340 18,170 161,200 596,000 599,000 53,720 47,380 41,050 34,720 28,380 24,770 21,610 18,440 162,500 599,000 602,000 54,260 47,920 41,590 35,260 28,920 25,040 21,880 18,710 163,700 602,000 605,000 54,800 48,460 42,130 35,800 29,460 25,310 22,150 18,980 165,000 605,000 608,000 55,340 49,000 42,670 36,340 30,000 25,580 22,420 19,250 166,300 608,000 611,000 55,880 49,540 43,210 36,880 30,540 25,850 22,690 19,520 167,600 611,000 614,000 56,420 50,080 43,750 37,420 31,080 26,120 22,960 19,790 168,900 614,000 617,000 56,960 50,620 44,290 37,960 31,620 26,390 23,230 20,060 170,200 617,000 620,000 57,500 51,160 44,830 38,500 32,160 26,660 23,500 20,330 171,400 620,000 623,000 58,040 51,700 45,370 39,040 32,700 26,930 23,770 20,600 172,700 623,000 626,000 58,580 52,240 45,910 39,580 33,240 27,200 24,040 20,870 174,000 626,000 629,000 59,120 52,780 46,450 40,120 33,780 27,470 24,310 21,140 175,300 629,000 632,000 59,660 53,320 46,990 40,660 34,320 27,990 24,580 21,410 176,600 632,000 635,000 60,200 53,860 47,530 41,200 34,860 28,530 24,850 21,680 177,800 635,000 638,000 60,740 54,400 48,070 41,740 35,400 29,070 25,120 21,950 179,100 638,000 641,000 61,280 54,940 48,610 42,280 35,940 29,610 25,390 22,220 180,400 641,000 644,000 61,820 55,480 49,150 42,820 36,480 30,150 25,660 22,490 181,700 644,000 647,000 62,360 56,020 49,690 43,360 37,020 30,690 25,930 22,760 183,000 647,000 650,000 62,900 56,560 50,230 43,900 37,560 31,230 26,200 23,030 184,300 650,000 653,000 63,440 57,100 50,770 44,440 38,100 31,770 26,470 23,300 185,300 653,000 656,000 63,980 57,640 51,310 44,980 38,640 32,310 26,740 23,570 186,100 656,000 659,000 64,520 58,180 51,850 45,520 39,180 32,850 27,010 23,840 187,000 659,000 662,000 65,060 58,720 52,390 46,060 39,720 33,390 27,280 24,110 187,800 662,000 665,000 65,600 59,260 52,930 46,600 40,260 33,930 27,600 24,380 188,700 665,000 668,000 66,140 59,800 53,470 47,140 40,800 34,470 28,140 24,650 189,500 668,000 671,000 66,680 60,340 54,010 47,680 41,340 35,010 28,680 24,920 190,400 671,000 674,000 67,220 60,880 54,550 48,220 41,880 35,550 29,220 25,190 191,200 674,000 677,000 67,760 61,420 55,090 48,760 42,420 36,090 29,760 25,460 192,100 677,000 680,000 68,300 61,960 55,630 49,300 42,960 36,630 30,300 25,730 192,900 680,000 683,000 68,840 62,500 56,170 49,840 43,500 37,170 30,840 26,000 193,800 683,000 686,000 69,380 63,040 56,710 50,380 44,040 37,710 31,380 26,270 194,700 686,000 689,000 69,920 63,580 57,250 50,920 44,580 38,250 31,920 26,540 195,500 689,000 692,000 70,460 64,120 57,790 51,460 45,120 38,790 32,460 26,810 196,400 692,000 695,000 71,000 64,660 58,330 52,000 45,660 39,330 33,000 27,080 197,200 695,000 698,000 71,540 65,200 58,870 52,540 46,200 39,870 33,540 27,350 198,100 698,000 701,000 72,080 65,740 59,410 53,080 46,740 40,410 34,080 27,740 198,900 701,000 704,000 72,620 66,280 59,950 53,620 47,280 40,950 34,620 28,280 199,800 704,000 707,000 73,160 66,820 60,490 54,160 47,820 41,490 35,160 28,820 200,600 707,000 710,000 73,700 67,360 61,030 54,700 48,360 42,030 35,700 29,360 202,100 710,000 713,000 74,240 67,900 61,570 55,240 48,900 42,570 36,240 29,900 203,600 713,000 716,000 74,780 68,440 62,110 55,780 49,440 43,110 36,780 30,440 205,200 716,000 719,000 75,320 68,980 62,650 56,320 49,980 43,650 37,320 30,980 206,800 719,000 722,000 75,860 69,520 63,190 56,860 50,520 44,190 37,860 31,520 208,300 722,000 725,000 76,400 70,060 63,730 57,400 51,060 44,730 38,400 32,060 209,900 725,000 728,000 76,940 70,600 64,270 57,940 51,600 45,270 38,940 32,600 211,500 728,000 731,000 77,480 71,140 64,810 58,480 52,140 45,810 39,480 33,140 213,000 731,000 734,000 78,020 71,680 65,350 59,020 52,680 46,350 40,020 33,680 214,600 734,000 737,000 78,560 72,220 65,890 59,560 53,220 46,890 40,560 34,220 216,200

（六）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 737,000 740,000 79,100 72,760 66,430 60,100 53,760 47,430 41,100 34,760 217,700 740,000 743,000 79,640 73,300 66,970 60,640 54,300 47,970 41,640 35,300 219,300 743,000 746,000 80,180 73,840 67,510 61,180 54,840 48,510 42,180 35,840 220,900 746,000 749,000 80,720 74,380 68,050 61,720 55,380 49,050 42,720 36,380 222,500 749,000 752,000 81,260 74,920 68,590 62,260 55,920 49,590 43,260 36,920 224,000 752,000 755,000 81,800 75,460 69,130 62,800 56,460 50,130 43,800 37,460 225,600 755,000 758,000 82,340 76,000 69,670 63,340 57,000 50,670 44,340 38,000 227,200 758,000 761,000 82,880 76,540 70,210 63,880 57,540 51,210 44,880 38,540 228,700 761,000 764,000 83,420 77,080 70,750 64,420 58,080 51,750 45,420 39,080 230,300 764,000 767,000 83,960 77,620 71,290 64,960 58,620 52,290 45,960 39,620 231,900 767,000 770,000 84,500 78,160 71,830 65,500 59,160 52,830 46,500 40,160 233,400 770,000 773,000 85,040 78,700 72,370 66,040 59,700 53,370 47,040 40,700 235,000 773,000 776,000 85,580 79,240 72,910 66,580 60,240 53,910 47,580 41,240 236,600 776,000 779,000 86,120 79,780 73,450 67,120 60,780 54,450 48,120 41,780 238,100 779,000 782,000 86,660 80,320 73,990 67,660 61,320 54,990 48,660 42,320 239,700 782,000 785,000 87,200 80,860 74,530 68,200 61,860 55,530 49,200 42,860 241,300 785,000 788,000 87,740 81,400 75,070 68,740 62,400 56,070 49,740 43,400 242,800 788,000 791,000 88,280 81,940 75,610 69,280 62,940 56,610 50,280 43,940 244,400 791,000 794,000 88,820 82,480 76,150 69,820 63,480 57,150 50,820 44,480 246,000 794,000 797,000 89,360 83,020 76,690 70,360 64,020 57,690 51,360 45,020 247,500 797,000 800,000 89,900 83,560 77,230 70,900 64,560 58,230 51,900 45,560 249,100 800,000 803,000 90,440 84,100 77,770 71,440 65,100 58,770 52,440 46,100 250,700 803,000 806,000 90,980 84,640 78,310 71,980 65,640 59,310 52,980 46,640 252,200 806,000 809,000 91,520 85,180 78,850 72,520 66,180 59,850 53,520 47,180 253,800 809,000 812,000 92,060 85,720 79,390 73,060 66,720 60,390 54,060 47,720 255,400 812,000 815,000 92,600 86,260 79,930 73,600 67,260 60,930 54,600 48,260 256,900 815,000 818,000 93,140 86,800 80,470 74,140 67,800 61,470 55,140 48,800 258,500 818,000 821,000 93,680 87,340 81,010 74,680 68,340 62,010 55,680 49,340 260,100 821,000 824,000 94,220 87,880 81,550 75,220 68,880 62,550 56,220 49,880 261,600 824,000 827,000 94,760 88,420 82,090 75,760 69,420 63,090 56,760 50,420 263,200 827,000 830,000 95,300 88,960 82,630 76,300 69,960 63,630 57,300 50,960 264,800 830,000円 95,570 89,230 82,900 76,570 70,230 63,900 57,570 51,230 266,300 830,000円を超え　970,000円に満た　ない金額 830,000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830,000円を超える金額の19％に相当する金額を加算した金額 266,300円に、その月の社会保険料控除後の給与等の金額のうち830,000円を超える金額の47％に相当する金額を加算した金額円円円円円円円円 970,000円 122,170 115,830 109,500 103,170 96,830 90,500 84,170 77,830 970,000円を超え　1,760,000円に満た　ない金額 970,000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970,000円を超える金額の28.5％に相当する金額を加算した金額

（七）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 1,760,000円 347,320 340,980 334,650 328,320 321,980 315,650 309,320 302,980 1,760,000円を超え　2,810,000円に満た　ない金額 1,760,000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　1,760,000円を超える金額の38％に相当する金額を加算した金額円円円円円円円円 2,810,000円 746,320 739,980 733,650 727,320 720,980 714,650 708,320 701,980 2,810,000円を超え　　る金額 2,810,000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　2,810,000円を超える金額の47％に相当する金額を加算した金額扶養親族等の数が７人を超える場合には、扶養親族等の数が７人の場合の税額から、その７人を超える１人ごとに3,170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3,170円を、上の各欄によつて求めた税額から控除した金額

（注）この表において「扶養親族等」とは、控除対象配偶者及び扶養親族をいう。（備考）　税額の求め方は、次のとおりである。（一）給与所得者の扶養控除等申告書の提出があつた居住者については、（1）まず、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料（第七十四条第二項（社会保険料控除）に規定する社会保険料をいう。以下同じ。）の金額を控除した金額を求める。（2）当該申告書により申告された扶養親族等の数が７人以下である場合には、（1）により求めた金額に応じて「その月の社会保険料控除後の給与等の金額」欄の該当する行を求め、その行とその申告された扶養親族等の数に応じて求めた甲欄の該当欄との交わるところに記載されている金額が、その求める税額である。（3）当該申告書により申告された扶養親族等の数が７人を超える場合には、（1）により求めた金額に応じて、扶養親族等の数が７人であるものとして（2）により求めた税額から、扶養親族等の数が７人を超える１人ごとに3,170円を控除した金額が、その求める税額である。（4）（2）及び（3）の場合において、当該申告書にその居住者が障害者、老年者、寡婦、寡夫又は勤労学生に該当する旨の記載があるとき（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第三項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示があつたとき）は、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載があるときは、扶養親族等の数にその障害者１人につき１人を加算した数を、それぞれ（2）及び（3）の扶養親族等の数とする。（二）給与所得者の扶養控除等申告書の提出がない居住者（従たる給与についての扶養控除等申告書の提出があつた居住者を含む。）については、その居住者のその月の給与等の金額から、その給与等の金額から控除される社会保険料の金額を控除し、その控除後の金額に応じて「その月の社会保険料控除後の給与等の金額」欄の該当する行を求め、その行と乙欄との交わるところに記載されている金額（従たる給与についての扶養控除等申告書の提出があつた場合には、当該申告書により申告された扶養親族等の数に応じ、扶養親族等１人ごとに3,170円を控除した金額）が、その求める税額である。別表第三　給与所得の源泉徴収税額表（日額表）（第百八十五条関係）（一）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 2,900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 2,900 2,950 5 0 0 0 0 0 0 0 210 0 2,950 3,000 10 0 0 0 0 0 0 0 210 0 3,000 3,050 15 0 0 0 0 0 0 0 210 0 3,050 3,100 20 0 0 0 0 0 0 0 210 0 3,100 3,150 25 0 0 0 0 0 0 0 210 0 3,150 3,200 30 0 0 0 0 0 0 0 220 0 3,200 3,250 35 0 0 0 0 0 0 0 220 0 3,250 3,300 40 0 0 0 0 0 0 0 220 0 3,300 3,400 50 0 0 0 0 0 0 0 230 0 3,400 3,500 60 0 0 0 0 0 0 0 240 0 3,500 3,600 70 0 0 0 0 0 0 0 250 0 3,600 3,700 80 0 0 0 0 0 0 0 250 0 3,700 3,800 90 0 0 0 0 0 0 0 260 0 3,800 3,900 100 0 0 0 0 0 0 0 270 0 3,900 4,000 110 5 0 0 0 0 0 0 270 0 4,000 4,100 120 15 0 0 0 0 0 0 280 0 4,100 4,200 130 25 0 0 0 0 0 0 290 0 4,200 4,300 140 35 0 0 0 0 0 0 300 0 4,300 4,400 150 45 0 0 0 0 0 0 310 0 4,400 4,500 160 55 0 0 0 0 0 0 320 0 4,500 4,600 165 60 0 0 0 0 0 0 330 0 4,600 4,700 175 65 0 0 0 0 0 0 340 0 4,700 4,800 180 75 0 0 0 0 0 0 350 0 4,800 4,900 185 80 0 0 0 0 0 0 360 0 4,900 5,000 190 85 0 0 0 0 0 0 370 0 5,000 5,100 195 90 0 0 0 0 0 0 380 0 5,100 5,200 205 100 0 0 0 0 0 0 390 0 5,200 5,300 210 105 0 0 0 0 0 0 390 0 5,300 5,400 220 115 5 0 0 0 0 0 400 0 5,400 5,500 225 120 15 0 0 0 0 0 410 0 5,500 5,600 230 125 20 0 0 0 0 0 420 0 5,600 5,700 240 135 30 0 0 0 0 0 430 0 5,700 5,800 245 140 35 0 0 0 0 0 440 0 5,800 5,900 255 150 40 0 0 0 0 0 450 0 5,900 6,000 260 155 50 0 0 0 0 0 470 0 6,000 6,100 265 160 55 0 0 0 0 0 500 0 6,100 6,200 275 170 65 0 0 0 0 0 530 0 6,200 6,300 280 175 70 0 0 0 0 0 560 0 6,300 6,400 290 185 75 0 0 0 0 0 590 0 6,400 6,500 295 190 85 0 0 0 0 0 620 0 6,500 6,600 300 195 90 0 0 0 0 0 650 0 6,600 6,700 310 205 100 0 0 0 0 0 670 0 6,700 6,800 315 210 105 0 0 0 0 0 700 0 6,800 6,900 325 220 110 5 0 0 0 0 730 0 6,900 7,000 330 225 120 15 0 0 0 0 760 0

（二）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 7,000 7,100 335 230 125 20 0 0 0 0 790 0 7,100 7,200 345 240 135 30 0 0 0 0 820 0 7,200 7,300 350 245 140 35 0 0 0 0 840 0 7,300 7,400 360 255 145 40 0 0 0 0 870 0 7,400 7,500 365 260 155 50 0 0 0 0 900 0 7,500 7,600 370 265 160 55 0 0 0 0 940 0 7,600 7,700 380 275 170 65 0 0 0 0 970 0 7,700 7,800 385 280 175 70 0 0 0 0 1,000 0 7,800 7,900 395 290 180 75 0 0 0 0 1,040 0 7,900 8,000 400 295 190 85 0 0 0 0 1,070 0 8,000 8,100 405 300 195 90 0 0 0 0 1,100 0 8,100 8,200 415 310 205 100 0 0 0 0 1,130 0 8,200 8,300 420 315 210 105 0 0 0 0 1,170 0 8,300 8,400 430 325 215 110 5 0 0 0 1,200 0 8,400 8,500 435 330 225 120 15 0 0 0 1,230 0 8,500 8,600 440 335 230 125 20 0 0 0 1,270 0 8,600 8,700 450 345 240 135 25 0 0 0 1,300 0 8,700 8,800 455 350 245 140 35 0 0 0 1,330 0 8,800 8,900 465 360 250 145 40 0 0 0 1,370 0 8,900 9,000 470 365 260 155 50 0 0 0 1,400 0 9,000 9,100 475 370 265 160 55 0 0 0 1,430 0 9,100 9,200 485 380 275 170 60 0 0 0 1,460 0 9,200 9,300 490 385 280 175 70 0 0 0 1,500 0 9,300 9,400 500 395 285 180 75 0 0 0 1,530 6 9,400 9,500 505 400 295 190 85 0 0 0 1,560 13 9,500 9,600 510 405 300 195 90 0 0 0 1,600 20 9,600 9,700 520 415 310 205 95 0 0 0 1,630 27 9,700 9,800 525 420 315 210 105 0 0 0 1,660 34 9,800 9,900 535 430 320 215 110 5 0 0 1,690 41 9,900 10,000 540 435 330 225 120 10 0 0 1,710 48 10,000 10,100 550 440 335 230 125 20 0 0 1,730 55 10,100 10,200 555 450 345 240 135 30 0 0 1,760 62 10,200 10,300 565 460 355 245 140 35 0 0 1,780 69 10,300 10,400 570 465 360 255 150 45 0 0 1,800 76 10,400 10,500 580 475 370 265 160 50 0 0 1,820 83 10,500 10,600 590 480 375 270 165 60 0 0 1,840 90 10,600 10,700 595 490 385 280 175 70 0 0 1,860 97 10,700 10,800 605 500 395 285 180 75 0 0 1,880 104 10,800 10,900 610 505 400 295 190 85 0 0 1,900 111 10,900 11,000 620 515 410 305 200 90 0 0 1,920 118 11,000 11,100 630 520 415 310 205 100 0 0 1,940 125 11,100 11,200 635 530 425 320 215 110 0 0 1,970 132 11,200 11,300 645 540 435 325 220 115 10 0 1,990 139 11,300 11,400 650 545 440 335 230 125 20 0 2,010 146 11,400 11,500 660 555 450 345 240 130 25 0 2,040 153 11,500 11,600 670 560 455 350 245 140 35 0 2,060 160 11,600 11,700 675 570 465 360 255 150 40 0 2,080 167 11,700 11,800 685 580 475 365 260 155 50 0 2,110 174 11,800 11,900 690 585 480 375 270 165 60 0 2,130 181 11,900 12,000 700 595 490 385 280 170 65 0 2,150 188

（三）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 12,000 12,100 710 600 495 390 285 180 75 0 2,180 195 12,100 12,200 715 610 505 400 295 190 80 0 2,200 202 12,200 12,300 725 620 515 405 300 195 90 0 2,220 209 12,300 12,400 730 625 520 415 310 205 100 0 2,240 216 12,400 12,500 740 635 530 425 320 210 105 0 2,260 223 12,500 12,600 750 640 535 430 325 220 115 10 2,280 230 12,600 12,700 755 650 545 440 335 230 120 15 2,310 237 12,700 12,800 765 660 555 445 340 235 130 25 2,330 244 12,800 12,900 770 665 560 455 350 245 140 35 2,350 251 12,900 13,000 780 675 570 465 360 250 145 40 2,370 258 13,000 13,100 790 680 575 470 365 260 155 50 2,400 265 13,100 13,200 795 690 585 480 375 270 160 55 2,440 272 13,200 13,300 805 700 595 485 380 275 170 65 2,490 279 13,300 13,400 810 705 600 495 390 285 180 75 2,530 286 13,400 13,500 820 715 610 505 400 290 185 80 2,570 293 13,500 13,600 830 720 615 510 405 300 195 90 2,620 300 13,600 13,700 835 730 625 520 415 310 200 95 2,660 307 13,700 13,800 845 740 635 525 420 315 210 105 2,710 315 13,800 13,900 850 745 640 535 430 325 220 115 2,750 323 13,900 14,000 860 755 650 545 440 330 225 120 2,790 331 14,000 14,100 870 760 655 550 445 340 235 130 2,840 339 14,100 14,200 875 770 665 560 455 350 240 135 2,880 347 14,200 14,300 885 780 675 565 460 355 250 145 2,930 355 14,300 14,400 890 785 680 575 470 365 260 155 2,970 363 14,400 14,500 900 795 690 585 480 370 265 160 3,020 371 14,500 14,600 910 800 695 590 485 380 275 170 3,060 379 14,600 14,700 915 810 705 600 495 390 280 175 3,100 387 14,700 14,800 930 820 715 605 500 395 290 185 3,150 395 14,800 14,900 945 825 720 615 510 405 300 195 3,190 403 14,900 15,000 965 835 730 625 520 410 305 200 3,240 411 15,000 15,100 980 840 735 630 525 420 315 210 3,280 419 15,100 15,200 995 850 745 640 535 430 320 215 3,330 427 15,200 15,300 1,010 860 755 645 540 435 330 225 3,370 435 15,300 15,400 1,025 865 760 655 550 445 340 235 3,410 443 15,400 15,500 1,045 875 770 665 560 450 345 240 3,460 451 15,500 15,600 1,060 880 775 670 565 460 355 250 3,500 459 15,600 15,700 1,075 890 785 680 575 470 360 255 3,550 467 15,700 15,800 1,090 900 795 685 580 475 370 265 3,590 475 15,800 15,900 1,105 905 800 695 590 485 380 275 3,640 483 15,900 16,000 1,125 915 810 705 600 490 385 280 3,680 491 16,000 16,100 1,140 930 815 710 605 500 395 290 3,720 499 16,100 16,200 1,155 945 825 720 615 510 400 295 3,770 507 16,200 16,300 1,170 960 835 725 620 515 410 305 3,810 515 16,300 16,400 1,185 975 840 735 630 525 420 315 3,860 523 16,400 16,500 1,205 990 850 745 640 530 425 320 3,900 531 16,500 16,600 1,220 1,010 855 750 645 540 435 330 3,950 539 16,600 16,700 1,235 1,025 865 760 655 550 440 335 3,990 547 16,700 16,800 1,250 1,040 875 765 660 555 450 345 4,030 555 16,800 16,900 1,265 1,055 880 775 670 565 460 355 4,080 563 16,900 17,000 1,285 1,070 890 785 680 570 465 360 4,120 571

（四）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 17,000 17,100 1,300 1,090 895 790 685 580 475 370 4,170 579 17,100 17,200 1,315 1,105 905 800 695 590 480 375 4,210 587 17,200 17,300 1,330 1,120 915 805 700 595 490 385 4,260 595 17,300 17,400 1,345 1,135 925 815 710 605 500 395 4,300 603 17,400 17,500 1,365 1,150 940 825 720 610 505 400 4,340 611 17,500 17,600 1,380 1,170 955 830 725 620 515 410 4,390 619 17,600 17,700 1,395 1,185 975 840 735 630 520 415 4,430 627 17,700 17,800 1,410 1,200 990 845 740 635 530 425 4,480 635 17,800 17,900 1,425 1,215 1,005 855 750 645 540 435 4,520 643 17,900 18,000 1,445 1,230 1,020 865 760 650 545 440 4,560 651 18,000 18,100 1,460 1,250 1,035 870 765 660 555 450 4,610 659 18,100 18,200 1,475 1,265 1,055 880 775 670 560 455 4,650 667 18,200 18,300 1,490 1,280 1,070 885 780 675 570 465 4,700 675 18,300 18,400 1,510 1,295 1,085 895 790 685 580 475 4,740 683 18,400 18,500 1,525 1,315 1,105 905 800 695 585 480 4,790 691 18,500 18,600 1,545 1,330 1,120 915 810 700 595 490 4,830 699 18,600 18,700 1,560 1,350 1,140 930 815 710 605 500 4,870 707 18,700 18,800 1,580 1,370 1,155 945 825 720 615 510 4,920 715 18,800 18,900 1,600 1,385 1,175 965 835 730 625 520 4,960 723 18,900 19,000 1,615 1,405 1,195 980 845 740 630 525 5,000 731 19,000 19,100 1,635 1,420 1,210 1,000 855 745 640 535 5,040 739 19,100 19,200 1,650 1,440 1,230 1,020 860 755 650 545 5,090 747 19,200 19,300 1,670 1,460 1,245 1,035 870 765 660 555 5,130 755 19,300 19,400 1,690 1,475 1,265 1,055 880 775 670 565 5,170 763 19,400 19,500 1,705 1,495 1,285 1,070 890 785 675 570 5,220 771 19,500 19,600 1,725 1,510 1,300 1,090 900 790 685 580 5,260 779 19,600 19,700 1,740 1,530 1,320 1,110 905 800 695 590 5,300 787 19,700 19,800 1,760 1,550 1,335 1,125 915 810 705 600 5,340 795 19,800 19,900 1,780 1,565 1,355 1,145 935 820 715 610 5,390 803 19,900 20,000 1,795 1,585 1,375 1,160 950 830 720 615 5,430 811 20,000 20,100 1,815 1,600 1,390 1,180 970 835 730 625 5,470 819 20,100 20,200 1,830 1,620 1,410 1,200 985 845 740 635 5,520 827 20,200 20,300 1,850 1,640 1,425 1,215 1,005 855 750 645 5,560 835 20,300 20,400 1,870 1,655 1,445 1,235 1,025 865 760 655 5,600 843 20,400 20,500 1,885 1,675 1,465 1,250 1,040 875 765 660 5,640 851 20,500 20,600 1,905 1,690 1,480 1,270 1,060 880 775 670 5,690 859 20,600 20,700 1,920 1,710 1,500 1,290 1,075 890 785 680 5,730 867 20,700 20,800 1,940 1,730 1,515 1,305 1,095 900 795 690 5,770 875 20,800 20,900 1,960 1,745 1,535 1,325 1,115 910 805 700 5,810 883 20,900 21,000 1,975 1,765 1,555 1,340 1,130 920 810 705 5,860 891 21,000 21,100 1,995 1,780 1,570 1,360 1,150 940 820 715 5,900 899 21,100 21,200 2,010 1,800 1,590 1,380 1,165 955 830 725 5,940 907 21,200 21,300 2,030 1,820 1,605 1,395 1,185 975 840 735 5,990 915 21,300 21,400 2,050 1,835 1,625 1,415 1,205 990 850 745 6,030 923 21,400 21,500 2,065 1,855 1,645 1,430 1,220 1,010 855 750 6,070 931 21,500 21,600 2,085 1,870 1,660 1,450 1,240 1,030 865 760 6,110 939 21,600 21,700 2,100 1,890 1,680 1,470 1,255 1,045 875 770 6,160 947 21,700 21,800 2,120 1,910 1,695 1,485 1,275 1,065 885 780 6,190 955 21,800 21,900 2,140 1,925 1,715 1,505 1,295 1,080 895 790 6,210 963 21,900 22,000 2,155 1,945 1,735 1,520 1,310 1,100 900 795 6,240 971

（五）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 22,000 22,100 2,175 1,960 1,750 1,540 1,330 1,120 910 805 6,270 979 22,100 22,200 2,190 1,980 1,770 1,560 1,345 1,135 925 815 6,300 987 22,200 22,300 2,210 2,000 1,785 1,575 1,365 1,155 940 825 6,330 995 22,300 22,400 2,230 2,015 1,805 1,595 1,385 1,170 960 835 6,360 1,003 22,400 22,500 2,245 2,035 1,825 1,610 1,400 1,190 980 840 6,380 1,011 22,500 22,600 2,265 2,050 1,840 1,630 1,420 1,210 995 850 6,410 1,019 22,600 22,700 2,280 2,070 1,860 1,650 1,435 1,225 1,015 860 6,440 1,027 22,700 22,800 2,300 2,090 1,875 1,665 1,455 1,245 1,030 870 6,470 1,035 22,800 22,900 2,320 2,105 1,895 1,685 1,475 1,260 1,050 880 6,500 1,043 22,900 23,000 2,335 2,125 1,915 1,700 1,490 1,280 1,070 885 6,530 1,051 23,000 23,100 2,355 2,140 1,930 1,720 1,510 1,300 1,085 895 6,560 1,059 23,100 23,200 2,370 2,160 1,950 1,740 1,525 1,315 1,105 905 6,580 1,067 23,200 23,300 2,390 2,180 1,965 1,755 1,545 1,335 1,120 915 6,610 1,075 23,300 23,400 2,410 2,195 1,985 1,775 1,565 1,350 1,140 930 6,640 1,083 23,400 23,500 2,425 2,215 2,005 1,790 1,580 1,370 1,160 945 6,670 1,091 23,500 23,600 2,445 2,230 2,020 1,810 1,600 1,390 1,175 965 6,700 1,099 23,600 23,700 2,460 2,250 2,040 1,830 1,615 1,405 1,195 985 6,750 1,107 23,700 23,800 2,480 2,270 2,055 1,845 1,635 1,425 1,210 1,000 6,810 1,115 23,800 23,900 2,500 2,285 2,075 1,865 1,655 1,440 1,230 1,020 6,860 1,123 23,900 24,000 2,515 2,305 2,095 1,880 1,670 1,460 1,250 1,035 6,910 1,131 24,000 24,100 2,535 2,320 2,110 1,900 1,690 1,480 1,265 1,055 6,960 1,139 24,100 24,200 2,550 2,340 2,130 1,920 1,705 1,495 1,285 1,075 7,020 1,147 24,200 24,300 2,570 2,360 2,145 1,935 1,725 1,515 1,300 1,090 7,070 1,155 24,300 24,400 2,590 2,375 2,165 1,955 1,745 1,530 1,320 1,110 7,120 1,163 24,400 24,500 2,605 2,395 2,185 1,970 1,760 1,550 1,340 1,125 7,170 1,171 24,500 24,600 2,625 2,410 2,200 1,990 1,780 1,570 1,355 1,145 7,220 1,179 24,600 24,700 2,640 2,430 2,220 2,010 1,795 1,585 1,375 1,165 7,280 1,187 24,700 24,800 2,660 2,450 2,235 2,025 1,815 1,605 1,390 1,180 7,330 1,195 24,800 24,900 2,680 2,465 2,255 2,045 1,835 1,620 1,410 1,200 7,380 1,203 24,900 25,000 2,695 2,485 2,275 2,060 1,850 1,640 1,430 1,215 7,430 1,211 25,000 25,100 2,715 2,500 2,290 2,080 1,870 1,660 1,445 1,235 7,490 1,219 25,100 25,200 2,730 2,520 2,310 2,100 1,885 1,675 1,465 1,255 7,540 1,228 25,200 25,300 2,750 2,540 2,325 2,115 1,905 1,695 1,480 1,270 7,590 1,237 25,300 25,400 2,770 2,555 2,345 2,135 1,925 1,710 1,500 1,290 7,640 1,246 25,400 25,500 2,785 2,575 2,365 2,150 1,940 1,730 1,520 1,305 7,690 1,260 25,500 25,600 2,805 2,590 2,380 2,170 1,960 1,750 1,535 1,325 7,750 1,278 25,600 25,700 2,820 2,610 2,400 2,190 1,975 1,765 1,555 1,345 7,800 1,296 25,700 25,800 2,840 2,630 2,415 2,205 1,995 1,785 1,570 1,360 7,850 1,314 25,800 25,900 2,860 2,645 2,435 2,225 2,015 1,800 1,590 1,380 7,900 1,332 25,900 26,000 2,875 2,665 2,455 2,240 2,030 1,820 1,610 1,395 7,960 1,350 26,000 26,100 2,895 2,680 2,470 2,260 2,050 1,840 1,625 1,415 8,010 1,368 26,100 26,200 2,910 2,700 2,490 2,280 2,065 1,855 1,645 1,435 8,060 1,386 26,200 26,300 2,930 2,720 2,505 2,295 2,085 1,875 1,660 1,450 8,110 1,404 26,300 26,400 2,950 2,735 2,525 2,315 2,105 1,890 1,680 1,470 8,160 1,422 26,400 26,500 2,965 2,755 2,545 2,330 2,120 1,910 1,700 1,485 8,220 1,440 26,500 26,600 2,985 2,770 2,560 2,350 2,140 1,930 1,715 1,505 8,270 1,458 26,600 26,700 3,000 2,790 2,580 2,370 2,155 1,945 1,735 1,525 8,320 1,476 26,700 26,800 3,020 2,810 2,595 2,385 2,175 1,965 1,750 1,540 8,370 1,494 26,800 26,900 3,040 2,825 2,615 2,405 2,195 1,980 1,770 1,560 8,430 1,512 26,900 27,000 3,055 2,845 2,635 2,420 2,210 2,000 1,790 1,575 8,480 1,530

（六）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 27,000 27,100 3,075 2,860 2,650 2,440 2,230 2,020 1,805 1,595 8,530 1,548 27,100 27,200 3,090 2,880 2,670 2,460 2,245 2,035 1,825 1,615 8,580 1,566 27,200 27,300 3,110 2,900 2,685 2,475 2,265 2,055 1,840 1,630 8,630 1,584 27,300 27,400 3,130 2,915 2,705 2,495 2,285 2,070 1,860 1,650 8,690 1,602 27,400 27,500 3,145 2,935 2,725 2,510 2,300 2,090 1,880 1,665 8,740 1,620 27,500 27,600 3,165 2,950 2,740 2,530 2,320 2,110 1,895 1,685 8,790 1,638 27,600 27,700 3,180 2,970 2,760 2,550 2,335 2,125 1,915 1,705 8,840 1,656 27,700 27,800 3,200 2,990 2,775 2,565 2,355 2,145 1,930 1,720 8,900 1,674 27,800円 3,210 3,000 2,785 2,575 2,365 2,155 1,940 1,730 8,950 1,692 27,800円を超え32,500円に満たない金額 27,800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27,800円を超える金額の19％に相当する金額を加算した金額 8,950円に、その日の社会保険料控除後の給与等の金額のうち27,800円を超える金額の47％に相当する金額を加算した金額 1,692円に、その日の社会保険料控除後の給与等の金額のうち27,800円を超える金額の18％に相当する金額を加算した金額円円円円円円円円円 32,500円 4,105 3,895 3,680 3,470 3,260 3,050 2,835 2,625 2,538 32,500円を超え58,500円に満たない金額 32,500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32,500円を超える金額の28.5％に相当する金額を加算した金額 2,538円に、その日の社会保険料控除後の給与等の金額のうち32,500円を超える金額の22％に相当する金額を加算した金額円円円円円円円円円 58,500円 11,515 11,305 11,090 10,880 10,670 10,460 10,245 10,035 8,258 58,500円を超え94,000円に満たない金額 58,500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58,500円を超える金額の38％に相当する金額を加算した金額 8,258円に、その日の社会保険料控除後の給与等の金額のうち58,500円を超える金額の28％に相当する金額を加算した金額円円円円円円円円円 94,000円 25,005 24,795 24,580 24,370 24,160 23,950 23,735 23,525 18,198 94,000円を超える金額 94,000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94,000円を超える金額の47％に相当する金額を加算した金額 18,198円に、その日の社会保険料控除後の給与等の金額のうち94,000円を超える金額の32％に相当する金額を加算した金額

（七）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扶養親族等の数が７人を超える場合には、扶養親族等の数が７人の場合の税額から、その７人を超える１人ごとに105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105円を、上の各欄によつて求めた税額から控除した金額 ―

（注）この表において「扶養親族等」とは、控除対象配偶者及び扶養親族をいう。（備考）　税額の求め方は、次のとおりである。（一）給与所得者の扶養控除等申告書の提出があつた居住者については、（1）まず、その居住者のその日の給与等の金額から、その給与等の金額から控除される社会保険料の金額を控除した金額を求める。（2）当該申告書により申告された扶養親族等の数が７人以下である場合には、（1）により求めた金額に応じて「その日の社会保険料控除後の給与等の金額」欄の該当する行を求め、その行とその申告された扶養親族等の数に応じて求めた甲欄の該当欄との交わるところに記載されている金額が、その求める税額である。（3）当該申告書により申告された扶養親族等の数が７人を超える場合には、（1）により求めた金額に応じて、扶養親族等の数が７人であるものとして（2）により求めた税額から、扶養親族等の数が７人を超える１人ごとに105円を控除した金額が、その求める税額である。（4）（2）及び（3）の場合において、当該申告書にその居住者が障害者、老年者、寡婦、寡夫又は勤労学生に該当する旨の記載があるとき（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第三項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示があつたとき）は、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載があるときは、扶養親族等の数にその障害者１人につき１人を加算した数を、それぞれ（2）及び（3）の扶養親族等の数とする。（二）給与所得者の扶養控除等申告書の提出がない居住者（従たる給与についての扶養控除等申告書の提出があつた居住者を含む。）については、（1）（2）に該当する場合を除き、その居住者のその日の給与等の金額から、その給与等の金額から控除される社会保険料の金額を控除し、その控除後の金額に応じて「その日の社会保険料控除後の給与等の金額」欄の該当する行を求め、その行と乙欄との交わるところに記載されている金額（従たる給与についての扶養控除等申告書の提出があつた場合には、当該申告書により申告された扶養親族等の数に応じ、扶養親族等１人ごとに105円を控除した金額）が、その求める税額である。（2）その給与等が第百八十五条第一項第三号（労働した日ごとに支払われる給与等）に掲げる給与等であるときは、その居住者のその日の給与等の金額から、その給与等の金額から控除される社会保険料の金額を控除し、その控除後の金額に応じて「その日の社会保険料控除後の給与等の金額」欄の該当する行を求め、その行と丙欄との交わるところに記載されている金額が、その求める税額である。別表第四　賞与に対する源泉徴収税額の算出率の表（第百八十六条関係）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 64千円未満 88千円未満 121千円未満 155千円未満 190千円未満 223千円未満 253千円未満 284千円未満 2 64 68 88 94 121 133 155 171 190 210 223 243 253 275 284 308 4 68 73 94 105 133 148 171 191 210 230 243 266 275 301 308 337 6 73 79 105 300 148 300 191 300 230 300 266 300 301 333 337 372 8 79 85 300 365 300 393 300 417 300 441 300 465 333 488 372 512 10 85 363 365 394 393 420 417 445 441 470 465 496 488 521 512 546 277千円未満 12 363 395 394 422 420 450 445 477 470 504 496 531 521 559 546 588 14 395 426 422 455 450 484 477 513 504 543 531 574 559 604 588 632 16 426 550 455 550 484 550 513 557 543 592 574 622 604 652 632 683 18 550 716 550 739 550 762 557 784 592 807 622 829 652 853 683 877 20 716 762 739 786 762 810 784 834 807 860 829 886 853 911 877 937 277 506 22 762 813 786 839 810 867 834 895 860 923 886 950 911 978 937 1,006 24 813 875 839 905 867 935 895 966 923 996 950 1,026 978 1,056 1,006 1,086 26 875 951 905 983 935 1,016 966 1,048 996 1,081 1,026 1,114 1,056 1,146 1,086 1,179 28 951 1,303 983 1,328 1,016 1,353 1,048 1,377 1,081 1,402 1,114 1,427 1,146 1,451 1,179 1,476 30 1,303 1,394 1,328 1,420 1,353 1,447 1,377 1,473 1,402 1,500 1,427 1,526 1,451 1,552 1,476 1,579 506 563 32 1,394 1,556 1,420 1,586 1,447 1,615 1,473 1,644 1,500 1,674 1,526 1,703 1,552 1,733 1,579 1,762 35 1,556 1,761 1,586 1,794 1,615 1,828 1,644 1,861 1,674 1,894 1,703 1,928 1,733 1,961 1,762 1,994 38 1,761 2,189 1,794 2,215 1,828 2,241 1,861 2,267 1,894 2,293 1,928 2,319 1,961 2,345 1,994 2,371 563 894 41 2,189 2,439 2,215 2,468 2,241 2,497 2,267 2,526 2,293 2,555 2,319 2,584 2,345 2,612 2,371 2,641 44 2,439 2,753 2,468 2,786 2,497 2,818 2,526 2,851 2,555 2,884 2,584 2,916 2,612 2,949 2,641 2,981 47 2,753千円以上 2,786千円以上 2,818千円以上 2,851千円以上 2,884千円以上 2,916千円以上 2,949千円以上 2,981千円以上 894千円以上

（注）この表において「扶養親族等」とは、控除対象配偶者及び扶養親族をいう。（備考）　賞与の金額に乗ずべき率の求め方は、次のとおりである。（一）給与所得者の扶養控除等申告書の提出があつた居住者については、（四）に該当する場合を除き、（1）まず、その居住者の前月中の給与等（賞与を除く。以下この表において同じ。）の金額から、その給与等の金額から控除される社会保険料の金額（以下この表において「前月中の社会保険料の金額」という。）を控除した金額を求める。（2）次に、当該申告書により申告された扶養親族等の数と（1）により求めた金額とに応じて甲欄の「前月の社会保険料控除後の給与等の金額」欄の該当する行を求める。（3）（2）により求めた行と「賞与の金額に乗ずべき率」欄との交わるところに記載されている率が、その求める率である。（二）（一）の場合において、給与所得者の扶養控除等申告書にその居住者が障害者、老年者、寡婦、寡夫又は勤労学生に該当する旨の記載があるとき（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するときは、当該申告書に勤労学生に該当する旨の記載があるほか、第百九十四条第三項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示があつたとき）は、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、当該申告書にその居住者の扶養親族等のうちに障害者がある旨の記載があるときは、扶養親族等の数にその障害者１人につき１人を加算した数を、それぞれ扶養親族等の数とする。（三）給与所得者の扶養控除等申告書の提出がない居住者（従たる給与についての扶養控除等申告書の提出があつた居住者を含む。）については、（四）に該当する場合を除き、（1）その居住者の前月中の給与等の金額から前月中の社会保険料の金額を控除した金額を求める。（2）（1）により求めた金額に応じて乙欄の「前月の社会保険料控除後の給与等の金額」欄の該当する行を求める。（3）（2）により求めた行と「賞与の金額に乗ずべき率」欄との交わるところに記載されている率が、その求める率である。（四）前月中の給与等の金額がない場合若しくは前月中の給与等の金額が前月中の社会保険料の金額以下である場合又はその賞与の金額（当該金額から控除される社会保険料の金額がある場合には、その控除後の金額）が前月中の給与等の金額から前月中の社会保険料の金額を控除した金額の10倍に相当する金額を超える場合には、この表によらず、第百八十六条第一項第一号ロ若しくは第二号ロ又は第二項（賞与に係る徴収税額）の規定（同条第三項の規定を含む。）により税額を計算する。（五）（一）から（四）までの場合において、その居住者の受ける給与等の支給期が月の整数倍の期間ごとと定められているときは、その賞与の支払の直前に支払を受けた若しくは支払を受けるべき給与等の金額又はその給与等の金額から控除される社会保険料の金額を当該倍数で除して計算した金額をもつて、それぞれ前月中の給与等の金額又は当該金額から控除される社会保険料の金額とみなす。別表第五　年末調整等のための給与所得控除後の給与等の金額の表（第二十八条、第百九十条関係）（一）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 651,000円未満 0 1,772,000 1,776,000 1,063,200 1,972,000 1,976,000 1,200,400 1,776,000 1,780,000 1,065,600 1,976,000 1,980,000 1,203,200 1,780,000 1,784,000 1,068,000 1,980,000 1,984,000 1,206,000 1,784,000 1,788,000 1,070,400 1,984,000 1,988,000 1,208,800 1,788,000 1,792,000 1,072,800 1,988,000 1,992,000 1,211,600 651,000 1,619,000 給与等の金額から650,000円を控除した金額 1,792,000 1,796,000 1,075,200 1,992,000 1,996,000 1,214,400 1,796,000 1,800,000 1,077,600 1,996,000 2,000,000 1,217,200 1,800,000 1,804,000 1,080,000 2,000,000 2,004,000 1,220,000 1,804,000 1,808,000 1,082,800 2,004,000 2,008,000 1,222,800 1,808,000 1,812,000 1,085,600 2,008,000 2,012,000 1,225,600 1,619,000 1,620,000 969,000 1,812,000 1,816,000 1,088,400 2,012,000 2,016,000 1,228,400 1,620,000 1,622,000 970,000 1,816,000 1,820,000 1,091,200 2,016,000 2,020,000 1,231,200 1,622,000 1,624,000 972,000 1,820,000 1,824,000 1,094,000 2,020,000 2,024,000 1,234,000 1,624,000 1,628,000 974,000 1,824,000 1,828,000 1,096,800 2,024,000 2,028,000 1,236,800 1,628,000 1,632,000 976,800 1,828,000 1,832,000 1,099,600 2,028,000 2,032,000 1,239,600 1,632,000 1,636,000 979,200 1,832,000 1,836,000 1,102,400 2,032,000 2,036,000 1,242,400 1,636,000 1,640,000 981,600 1,836,000 1,840,000 1,105,200 2,036,000 2,040,000 1,245,200 1,640,000 1,644,000 984,000 1,840,000 1,844,000 1,108,000 2,040,000 2,044,000 1,248,000 1,644,000 1,648,000 986,400 1,844,000 1,848,000 1,110,800 2,044,000 2,048,000 1,250,800 1,648,000 1,652,000 988,800 1,848,000 1,852,000 1,113,600 2,048,000 2,052,000 1,253,600 1,652,000 1,656,000 991,200 1,852,000 1,856,000 1,116,400 2,052,000 2,056,000 1,256,400 1,656,000 1,660,000 993,600 1,856,000 1,860,000 1,119,200 2,056,000 2,060,000 1,259,200 1,660,000 1,664,000 996,000 1,860,000 1,864,000 1,122,000 2,060,000 2,064,000 1,262,000 1,664,000 1,668,000 998,400 1,864,000 1,868,000 1,124,800 2,064,000 2,068,000 1,264,800 1,668,000 1,672,000 1,000,800 1,868,000 1,872,000 1,127,600 2,068,000 2,072,000 1,267,600 1,672,000 1,676,000 1,003,200 1,872,000 1,876,000 1,130,400 2,072,000 2,076,000 1,270,400 1,676,000 1,680,000 1,005,600 1,876,000 1,880,000 1,133,200 2,076,000 2,080,000 1,273,200 1,680,000 1,684,000 1,008,000 1,880,000 1,884,000 1,136,000 2,080,000 2,084,000 1,276,000 1,684,000 1,688,000 1,010,400 1,884,000 1,888,000 1,138,800 2,084,000 2,088,000 1,278,800 1,688,000 1,692,000 1,012,800 1,888,000 1,892,000 1,141,600 2,088,000 2,092,000 1,281,600 1,692,000 1,696,000 1,015,200 1,892,000 1,896,000 1,144,400 2,092,000 2,096,000 1,284,400 1,696,000 1,700,000 1,017,600 1,896,000 1,900,000 1,147,200 2,096,000 2,100,000 1,287,200 1,700,000 1,704,000 1,020,000 1,900,000 1,904,000 1,150,000 2,100,000 2,104,000 1,290,000 1,704,000 1,708,000 1,022,400 1,904,000 1,908,000 1,152,800 2,104,000 2,108,000 1,292,800 1,708,000 1,712,000 1,024,800 1,908,000 1,912,000 1,155,600 2,108,000 2,112,000 1,295,600 1,712,000 1,716,000 1,027,200 1,912,000 1,916,000 1,158,400 2,112,000 2,116,000 1,298,400 1,716,000 1,720,000 1,029,600 1,916,000 1,920,000 1,161,200 2,116,000 2,120,000 1,301,200 1,720,000 1,724,000 1,032,000 1,920,000 1,924,000 1,164,000 2,120,000 2,124,000 1,304,000 1,724,000 1,728,000 1,034,400 1,924,000 1,928,000 1,166,800 2,124,000 2,128,000 1,306,800 1,728,000 1,732,000 1,036,800 1,928,000 1,932,000 1,169,600 2,128,000 2,132,000 1,309,600 1,732,000 1,736,000 1,039,200 1,932,000 1,936,000 1,172,400 2,132,000 2,136,000 1,312,400 1,736,000 1,740,000 1,041,600 1,936,000 1,940,000 1,175,200 2,136,000 2,140,000 1,315,200 1,740,000 1,744,000 1,044,000 1,940,000 1,944,000 1,178,000 2,140,000 2,144,000 1,318,000 1,744,000 1,748,000 1,046,400 1,944,000 1,948,000 1,180,800 2,144,000 2,148,000 1,320,800 1,748,000 1,752,000 1,048,800 1,948,000 1,952,000 1,183,600 2,148,000 2,152,000 1,323,600 1,752,000 1,756,000 1,051,200 1,952,000 1,956,000 1,186,400 2,152,000 2,156,000 1,326,400 1,756,000 1,760,000 1,053,600 1,956,000 1,960,000 1,189,200 2,156,000 2,160,000 1,329,200 1,760,000 1,764,000 1,056,000 1,960,000 1,964,000 1,192,000 2,160,000 2,164,000 1,332,000 1,764,000 1,768,000 1,058,400 1,964,000 1,968,000 1,194,800 2,164,000 2,168,000 1,334,800 1,768,000 1,772,000 1,060,800 1,968,000 1,972,000 1,197,600 2,168,000 2,172,000 1,337,600

（二）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 2,172,000 2,176,000 1,340,400 2,372,000 2,376,000 1,480,400 2,572,000 2,576,000 1,620,400 2,176,000 2,180,000 1,343,200 2,376,000 2,380,000 1,483,200 2,576,000 2,580,000 1,623,200 2,180,000 2,184,000 1,346,000 2,380,000 2,384,000 1,486,000 2,580,000 2,584,000 1,626,000 2,184,000 2,188,000 1,348,800 2,384,000 2,388,000 1,488,800 2,584,000 2,588,000 1,628,800 2,188,000 2,192,000 1,351,600 2,388,000 2,392,000 1,491,600 2,588,000 2,592,000 1,631,600 2,192,000 2,196,000 1,354,400 2,392,000 2,396,000 1,494,400 2,592,000 2,596,000 1,634,400 2,196,000 2,200,000 1,357,200 2,396,000 2,400,000 1,497,200 2,596,000 2,600,000 1,637,200 2,200,000 2,204,000 1,360,000 2,400,000 2,404,000 1,500,000 2,600,000 2,604,000 1,640,000 2,204,000 2,208,000 1,362,800 2,404,000 2,408,000 1,502,800 2,604,000 2,608,000 1,642,800 2,208,000 2,212,000 1,365,600 2,408,000 2,412,000 1,505,600 2,608,000 2,612,000 1,645,600 2,212,000 2,216,000 1,368,400 2,412,000 2,416,000 1,508,400 2,612,000 2,616,000 1,648,400 2,216,000 2,220,000 1,371,200 2,416,000 2,420,000 1,511,200 2,616,000 2,620,000 1,651,200 2,220,000 2,224,000 1,374,000 2,420,000 2,424,000 1,514,000 2,620,000 2,624,000 1,654,000 2,224,000 2,228,000 1,376,800 2,424,000 2,428,000 1,516,800 2,624,000 2,628,000 1,656,800 2,228,000 2,232,000 1,379,600 2,428,000 2,432,000 1,519,600 2,628,000 2,632,000 1,659,600 2,232,000 2,236,000 1,382,400 2,432,000 2,436,000 1,522,400 2,632,000 2,636,000 1,662,400 2,236,000 2,240,000 1,385,200 2,436,000 2,440,000 1,525,200 2,636,000 2,640,000 1,665,200 2,240,000 2,244,000 1,388,000 2,440,000 2,444,000 1,528,000 2,640,000 2,644,000 1,668,000 2,244,000 2,248,000 1,390,800 2,444,000 2,448,000 1,530,800 2,644,000 2,648,000 1,670,800 2,248,000 2,252,000 1,393,600 2,448,000 2,452,000 1,533,600 2,648,000 2,652,000 1,673,600 2,252,000 2,256,000 1,396,400 2,452,000 2,456,000 1,536,400 2,652,000 2,656,000 1,676,400 2,256,000 2,260,000 1,399,200 2,456,000 2,460,000 1,539,200 2,656,000 2,660,000 1,679,200 2,260,000 2,264,000 1,402,000 2,460,000 2,464,000 1,542,000 2,660,000 2,664,000 1,682,000 2,264,000 2,268,000 1,404,800 2,464,000 2,468,000 1,544,800 2,664,000 2,668,000 1,684,800 2,268,000 2,272,000 1,407,600 2,468,000 2,472,000 1,547,600 2,668,000 2,672,000 1,687,600 2,272,000 2,276,000 1,410,400 2,472,000 2,476,000 1,550,400 2,672,000 2,676,000 1,690,400 2,276,000 2,280,000 1,413,200 2,476,000 2,480,000 1,553,200 2,676,000 2,680,000 1,693,200 2,280,000 2,284,000 1,416,000 2,480,000 2,484,000 1,556,000 2,680,000 2,684,000 1,696,000 2,284,000 2,288,000 1,418,800 2,484,000 2,488,000 1,558,800 2,684,000 2,688,000 1,698,800 2,288,000 2,292,000 1,421,600 2,488,000 2,492,000 1,561,600 2,688,000 2,692,000 1,701,600 2,292,000 2,296,000 1,424,400 2,492,000 2,496,000 1,564,400 2,692,000 2,696,000 1,704,400 2,296,000 2,300,000 1,427,200 2,496,000 2,500,000 1,567,200 2,696,000 2,700,000 1,707,200 2,300,000 2,304,000 1,430,000 2,500,000 2,504,000 1,570,000 2,700,000 2,704,000 1,710,000 2,304,000 2,308,000 1,432,800 2,504,000 2,508,000 1,572,800 2,704,000 2,708,000 1,712,800 2,308,000 2,312,000 1,435,600 2,508,000 2,512,000 1,575,600 2,708,000 2,712,000 1,715,600 2,312,000 2,316,000 1,438,400 2,512,000 2,516,000 1,578,400 2,712,000 2,716,000 1,718,400 2,316,000 2,320,000 1,441,200 2,516,000 2,520,000 1,581,200 2,716,000 2,720,000 1,721,200 2,320,000 2,324,000 1,444,000 2,520,000 2,524,000 1,584,000 2,720,000 2,724,000 1,724,000 2,324,000 2,328,000 1,446,800 2,524,000 2,528,000 1,586,800 2,724,000 2,728,000 1,726,800 2,328,000 2,332,000 1,449,600 2,528,000 2,532,000 1,589,600 2,728,000 2,732,000 1,729,600 2,332,000 2,336,000 1,452,400 2,532,000 2,536,000 1,592,400 2,732,000 2,736,000 1,732,400 2,336,000 2,340,000 1,455,200 2,536,000 2,540,000 1,595,200 2,736,000 2,740,000 1,735,200 2,340,000 2,344,000 1,458,000 2,540,000 2,544,000 1,598,000 2,740,000 2,744,000 1,738,000 2,344,000 2,348,000 1,460,800 2,544,000 2,548,000 1,600,800 2,744,000 2,748,000 1,740,800 2,348,000 2,352,000 1,463,600 2,548,000 2,552,000 1,603,600 2,748,000 2,752,000 1,743,600 2,352,000 2,356,000 1,466,400 2,552,000 2,556,000 1,606,400 2,752,000 2,756,000 1,746,400 2,356,000 2,360,000 1,469,200 2,556,000 2,560,000 1,609,200 2,756,000 2,760,000 1,749,200 2,360,000 2,364,000 1,472,000 2,560,000 2,564,000 1,612,000 2,760,000 2,764,000 1,752,000 2,364,000 2,368,000 1,474,800 2,564,000 2,568,000 1,614,800 2,764,000 2,768,000 1,754,800 2,368,000 2,372,000 1,477,600 2,568,000 2,572,000 1,617,600 2,768,000 2,772,000 1,757,600

（三）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 2,772,000 2,776,000 1,760,400 2,972,000 2,976,000 1,900,400 3,172,000 3,176,000 2,040,400 2,776,000 2,780,000 1,763,200 2,976,000 2,980,000 1,903,200 3,176,000 3,180,000 2,043,200 2,780,000 2,784,000 1,766,000 2,980,000 2,984,000 1,906,000 3,180,000 3,184,000 2,046,000 2,784,000 2,788,000 1,768,800 2,984,000 2,988,000 1,908,800 3,184,000 3,188,000 2,048,800 2,788,000 2,792,000 1,771,600 2,988,000 2,992,000 1,911,600 3,188,000 3,192,000 2,051,600 2,792,000 2,796,000 1,774,400 2,992,000 2,996,000 1,914,400 3,192,000 3,196,000 2,054,400 2,796,000 2,800,000 1,777,200 2,996,000 3,000,000 1,917,200 3,196,000 3,200,000 2,057,200 2,800,000 2,804,000 1,780,000 3,000,000 3,004,000 1,920,000 3,200,000 3,204,000 2,060,000 2,804,000 2,808,000 1,782,800 3,004,000 3,008,000 1,922,800 3,204,000 3,208,000 2,062,800 2,808,000 2,812,000 1,785,600 3,008,000 3,012,000 1,925,600 3,208,000 3,212,000 2,065,600 2,812,000 2,816,000 1,788,400 3,012,000 3,016,000 1,928,400 3,212,000 3,216,000 2,068,400 2,816,000 2,820,000 1,791,200 3,016,000 3,020,000 1,931,200 3,216,000 3,220,000 2,071,200 2,820,000 2,824,000 1,794,000 3,020,000 3,024,000 1,934,000 3,220,000 3,224,000 2,074,000 2,824,000 2,828,000 1,796,800 3,024,000 3,028,000 1,936,800 3,224,000 3,228,000 2,076,800 2,828,000 2,832,000 1,799,600 3,028,000 3,032,000 1,939,600 3,228,000 3,232,000 2,079,600 2,832,000 2,836,000 1,802,400 3,032,000 3,036,000 1,942,400 3,232,000 3,236,000 2,082,400 2,836,000 2,840,000 1,805,200 3,036,000 3,040,000 1,945,200 3,236,000 3,240,000 2,085,200 2,840,000 2,844,000 1,808,000 3,040,000 3,044,000 1,948,000 3,240,000 3,244,000 2,088,000 2,844,000 2,848,000 1,810,800 3,044,000 3,048,000 1,950,800 3,244,000 3,248,000 2,090,800 2,848,000 2,852,000 1,813,600 3,048,000 3,052,000 1,953,600 3,248,000 3,252,000 2,093,600 2,852,000 2,856,000 1,816,400 3,052,000 3,056,000 1,956,400 3,252,000 3,256,000 2,096,400 2,856,000 2,860,000 1,819,200 3,056,000 3,060,000 1,959,200 3,256,000 3,260,000 2,099,200 2,860,000 2,864,000 1,822,000 3,060,000 3,064,000 1,962,000 3,260,000 3,264,000 2,102,000 2,864,000 2,868,000 1,824,800 3,064,000 3,068,000 1,964,800 3,264,000 3,268,000 2,104,800 2,868,000 2,872,000 1,827,600 3,068,000 3,072,000 1,967,600 3,268,000 3,272,000 2,107,600 2,872,000 2,876,000 1,830,400 3,072,000 3,076,000 1,970,400 3,272,000 3,276,000 2,110,400 2,876,000 2,880,000 1,833,200 3,076,000 3,080,000 1,973,200 3,276,000 3,280,000 2,113,200 2,880,000 2,884,000 1,836,000 3,080,000 3,084,000 1,976,000 3,280,000 3,284,000 2,116,000 2,884,000 2,888,000 1,838,800 3,084,000 3,088,000 1,978,800 3,284,000 3,288,000 2,118,800 2,888,000 2,892,000 1,841,600 3,088,000 3,092,000 1,981,600 3,288,000 3,292,000 2,121,600 2,892,000 2,896,000 1,844,400 3,092,000 3,096,000 1,984,400 3,292,000 3,296,000 2,124,400 2,896,000 2,900,000 1,847,200 3,096,000 3,100,000 1,987,200 3,296,000 3,300,000 2,127,200 2,900,000 2,904,000 1,850,000 3,100,000 3,104,000 1,990,000 3,300,000 3,304,000 2,130,000 2,904,000 2,908,000 1,852,800 3,104,000 3,108,000 1,992,800 3,304,000 3,308,000 2,132,800 2,908,000 2,912,000 1,855,600 3,108,000 3,112,000 1,995,600 3,308,000 3,312,000 2,135,600 2,912,000 2,916,000 1,858,400 3,112,000 3,116,000 1,998,400 3,312,000 3,316,000 2,138,400 2,916,000 2,920,000 1,861,200 3,116,000 3,120,000 2,001,200 3,316,000 3,320,000 2,141,200 2,920,000 2,924,000 1,864,000 3,120,000 3,124,000 2,004,000 3,320,000 3,324,000 2,144,000 2,924,000 2,928,000 1,866,800 3,124,000 3,128,000 2,006,800 3,324,000 3,328,000 2,146,800 2,928,000 2,932,000 1,869,600 3,128,000 3,132,000 2,009,600 3,328,000 3,332,000 2,149,600 2,932,000 2,936,000 1,872,400 3,132,000 3,136,000 2,012,400 3,332,000 3,336,000 2,152,400 2,936,000 2,940,000 1,875,200 3,136,000 3,140,000 2,015,200 3,336,000 3,340,000 2,155,200 2,940,000 2,944,000 1,878,000 3,140,000 3,144,000 2,018,000 3,340,000 3,344,000 2,158,000 2,944,000 2,948,000 1,880,800 3,144,000 3,148,000 2,020,800 3,344,000 3,348,000 2,160,800 2,948,000 2,952,000 1,883,600 3,148,000 3,152,000 2,023,600 3,348,000 3,352,000 2,163,600 2,952,000 2,956,000 1,886,400 3,152,000 3,156,000 2,026,400 3,352,000 3,356,000 2,166,400 2,956,000 2,960,000 1,889,200 3,156,000 3,160,000 2,029,200 3,356,000 3,360,000 2,169,200 2,960,000 2,964,000 1,892,000 3,160,000 3,164,000 2,032,000 3,360,000 3,364,000 2,172,000 2,964,000 2,968,000 1,894,800 3,164,000 3,168,000 2,034,800 3,364,000 3,368,000 2,174,800 2,968,000 2,972,000 1,897,600 3,168,000 3,172,000 2,037,600 3,368,000 3,372,000 2,177,600

（四）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 3,372,000 3,376,000 2,180,400 3,572,000 3,576,000 2,320,400 3,772,000 3,776,000 2,477,600 3,376,000 3,380,000 2,183,200 3,576,000 3,580,000 2,323,200 3,776,000 3,780,000 2,480,800 3,380,000 3,384,000 2,186,000 3,580,000 3,584,000 2,326,000 3,780,000 3,784,000 2,484,000 3,384,000 3,388,000 2,188,800 3,584,000 3,588,000 2,328,800 3,784,000 3,788,000 2,487,200 3,388,000 3,392,000 2,191,600 3,588,000 3,592,000 2,331,600 3,788,000 3,792,000 2,490,400 3,392,000 3,396,000 2,194,400 3,592,000 3,596,000 2,334,400 3,792,000 3,796,000 2,493,600 3,396,000 3,400,000 2,197,200 3,596,000 3,600,000 2,337,200 3,796,000 3,800,000 2,496,800 3,400,000 3,404,000 2,200,000 3,600,000 3,604,000 2,340,000 3,800,000 3,804,000 2,500,000 3,404,000 3,408,000 2,202,800 3,604,000 3,608,000 2,343,200 3,804,000 3,808,000 2,503,200 3,408,000 3,412,000 2,205,600 3,608,000 3,612,000 2,346,400 3,808,000 3,812,000 2,506,400 3,412,000 3,416,000 2,208,400 3,612,000 3,616,000 2,349,600 3,812,000 3,816,000 2,509,600 3,416,000 3,420,000 2,211,200 3,616,000 3,620,000 2,352,800 3,816,000 3,820,000 2,512,800 3,420,000 3,424,000 2,214,000 3,620,000 3,624,000 2,356,000 3,820,000 3,824,000 2,516,000 3,424,000 3,428,000 2,216,800 3,624,000 3,628,000 2,359,200 3,824,000 3,828,000 2,519,200 3,428,000 3,432,000 2,219,600 3,628,000 3,632,000 2,362,400 3,828,000 3,832,000 2,522,400 3,432,000 3,436,000 2,222,400 3,632,000 3,636,000 2,365,600 3,832,000 3,836,000 2,525,600 3,436,000 3,440,000 2,225,200 3,636,000 3,640,000 2,368,800 3,836,000 3,840,000 2,528,800 3,440,000 3,444,000 2,228,000 3,640,000 3,644,000 2,372,000 3,840,000 3,844,000 2,532,000 3,444,000 3,448,000 2,230,800 3,644,000 3,648,000 2,375,200 3,844,000 3,848,000 2,535,200 3,448,000 3,452,000 2,233,600 3,648,000 3,652,000 2,378,400 3,848,000 3,852,000 2,538,400 3,452,000 3,456,000 2,236,400 3,652,000 3,656,000 2,381,600 3,852,000 3,856,000 2,541,600 3,456,000 3,460,000 2,239,200 3,656,000 3,660,000 2,384,800 3,856,000 3,860,000 2,544,800 3,460,000 3,464,000 2,242,000 3,660,000 3,664,000 2,388,000 3,860,000 3,864,000 2,548,000 3,464,000 3,468,000 2,244,800 3,664,000 3,668,000 2,391,200 3,864,000 3,868,000 2,551,200 3,468,000 3,472,000 2,247,600 3,668,000 3,672,000 2,394,400 3,868,000 3,872,000 2,554,400 3,472,000 3,476,000 2,250,400 3,672,000 3,676,000 2,397,600 3,872,000 3,876,000 2,557,600 3,476,000 3,480,000 2,253,200 3,676,000 3,680,000 2,400,800 3,876,000 3,880,000 2,560,800 3,480,000 3,484,000 2,256,000 3,680,000 3,684,000 2,404,000 3,880,000 3,884,000 2,564,000 3,484,000 3,488,000 2,258,800 3,684,000 3,688,000 2,407,200 3,884,000 3,888,000 2,567,200 3,488,000 3,492,000 2,261,600 3,688,000 3,692,000 2,410,400 3,888,000 3,892,000 2,570,400 3,492,000 3,496,000 2,264,400 3,692,000 3,696,000 2,413,600 3,892,000 3,896,000 2,573,600 3,496,000 3,500,000 2,267,200 3,696,000 3,700,000 2,416,800 3,896,000 3,900,000 2,576,800 3,500,000 3,504,000 2,270,000 3,700,000 3,704,000 2,420,000 3,900,000 3,904,000 2,580,000 3,504,000 3,508,000 2,272,800 3,704,000 3,708,000 2,423,200 3,904,000 3,908,000 2,583,200 3,508,000 3,512,000 2,275,600 3,708,000 3,712,000 2,426,400 3,908,000 3,912,000 2,586,400 3,512,000 3,516,000 2,278,400 3,712,000 3,716,000 2,429,600 3,912,000 3,916,000 2,589,600 3,516,000 3,520,000 2,281,200 3,716,000 3,720,000 2,432,800 3,916,000 3,920,000 2,592,800 3,520,000 3,524,000 2,284,000 3,720,000 3,724,000 2,436,000 3,920,000 3,924,000 2,596,000 3,524,000 3,528,000 2,286,800 3,724,000 3,728,000 2,439,200 3,924,000 3,928,000 2,599,200 3,528,000 3,532,000 2,289,600 3,728,000 3,732,000 2,442,400 3,928,000 3,932,000 2,602,400 3,532,000 3,536,000 2,292,400 3,732,000 3,736,000 2,445,600 3,932,000 3,936,000 2,605,600 3,536,000 3,540,000 2,295,200 3,736,000 3,740,000 2,448,800 3,936,000 3,940,000 2,608,800 3,540,000 3,544,000 2,298,000 3,740,000 3,744,000 2,452,000 3,940,000 3,944,000 2,612,000 3,544,000 3,548,000 2,300,800 3,744,000 3,748,000 2,455,200 3,944,000 3,948,000 2,615,200 3,548,000 3,552,000 2,303,600 3,748,000 3,752,000 2,458,400 3,948,000 3,952,000 2,618,400 3,552,000 3,556,000 2,306,400 3,752,000 3,756,000 2,461,600 3,952,000 3,956,000 2,621,600 3,556,000 3,560,000 2,309,200 3,756,000 3,760,000 2,464,800 3,956,000 3,960,000 2,624,800 3,560,000 3,564,000 2,312,000 3,760,000 3,764,000 2,468,000 3,960,000 3,964,000 2,628,000 3,564,000 3,568,000 2,314,800 3,764,000 3,768,000 2,471,200 3,964,000 3,968,000 2,631,200 3,568,000 3,572,000 2,317,600 3,768,000 3,772,000 2,474,400 3,968,000 3,972,000 2,634,400

（五）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 3,972,000 3,976,000 2,637,600 4,172,000 4,176,000 2,797,600 4,372,000 4,376,000 2,957,600 3,976,000 3,980,000 2,640,800 4,176,000 4,180,000 2,800,800 4,376,000 4,380,000 2,960,800 3,980,000 3,984,000 2,644,000 4,180,000 4,184,000 2,804,000 4,380,000 4,384,000 2,964,000 3,984,000 3,988,000 2,647,200 4,184,000 4,188,000 2,807,200 4,384,000 4,388,000 2,967,200 3,988,000 3,992,000 2,650,400 4,188,000 4,192,000 2,810,400 4,388,000 4,392,000 2,970,400 3,992,000 3,996,000 2,653,600 4,192,000 4,196,000 2,813,600 4,392,000 4,396,000 2,973,600 3,996,000 4,000,000 2,656,800 4,196,000 4,200,000 2,816,800 4,396,000 4,400,000 2,976,800 4,000,000 4,004,000 2,660,000 4,200,000 4,204,000 2,820,000 4,400,000 4,404,000 2,980,000 4,004,000 4,008,000 2,663,200 4,204,000 4,208,000 2,823,200 4,404,000 4,408,000 2,983,200 4,008,000 4,012,000 2,666,400 4,208,000 4,212,000 2,826,400 4,408,000 4,412,000 2,986,400 4,012,000 4,016,000 2,669,600 4,212,000 4,216,000 2,829,600 4,412,000 4,416,000 2,989,600 4,016,000 4,020,000 2,672,800 4,216,000 4,220,000 2,832,800 4,416,000 4,420,000 2,992,800 4,020,000 4,024,000 2,676,000 4,220,000 4,224,000 2,836,000 4,420,000 4,424,000 2,996,000 4,024,000 4,028,000 2,679,200 4,224,000 4,228,000 2,839,200 4,424,000 4,428,000 2,999,200 4,028,000 4,032,000 2,682,400 4,228,000 4,232,000 2,842,400 4,428,000 4,432,000 3,002,400 4,032,000 4,036,000 2,685,600 4,232,000 4,236,000 2,845,600 4,432,000 4,436,000 3,005,600 4,036,000 4,040,000 2,688,800 4,236,000 4,240,000 2,848,800 4,436,000 4,440,000 3,008,800 4,040,000 4,044,000 2,692,000 4,240,000 4,244,000 2,852,000 4,440,000 4,444,000 3,012,000 4,044,000 4,048,000 2,695,200 4,244,000 4,248,000 2,855,200 4,444,000 4,448,000 3,015,200 4,048,000 4,052,000 2,698,400 4,248,000 4,252,000 2,858,400 4,448,000 4,452,000 3,018,400 4,052,000 4,056,000 2,701,600 4,252,000 4,256,000 2,861,600 4,452,000 4,456,000 3,021,600 4,056,000 4,060,000 2,704,800 4,256,000 4,260,000 2,864,800 4,456,000 4,460,000 3,024,800 4,060,000 4,064,000 2,708,000 4,260,000 4,264,000 2,868,000 4,460,000 4,464,000 3,028,000 4,064,000 4,068,000 2,711,200 4,264,000 4,268,000 2,871,200 4,464,000 4,468,000 3,031,200 4,068,000 4,072,000 2,714,400 4,268,000 4,272,000 2,874,400 4,468,000 4,472,000 3,034,400 4,072,000 4,076,000 2,717,600 4,272,000 4,276,000 2,877,600 4,472,000 4,476,000 3,037,600 4,076,000 4,080,000 2,720,800 4,276,000 4,280,000 2,880,800 4,476,000 4,480,000 3,040,800 4,080,000 4,084,000 2,724,000 4,280,000 4,284,000 2,884,000 4,480,000 4,484,000 3,044,000 4,084,000 4,088,000 2,727,200 4,284,000 4,288,000 2,887,200 4,484,000 4,488,000 3,047,200 4,088,000 4,092,000 2,730,400 4,288,000 4,292,000 2,890,400 4,488,000 4,492,000 3,050,400 4,092,000 4,096,000 2,733,600 4,292,000 4,296,000 2,893,600 4,492,000 4,496,000 3,053,600 4,096,000 4,100,000 2,736,800 4,296,000 4,300,000 2,896,800 4,496,000 4,500,000 3,056,800 4,100,000 4,104,000 2,740,000 4,300,000 4,304,000 2,900,000 4,500,000 4,504,000 3,060,000 4,104,000 4,108,000 2,743,200 4,304,000 4,308,000 2,903,200 4,504,000 4,508,000 3,063,200 4,108,000 4,112,000 2,746,400 4,308,000 4,312,000 2,906,400 4,508,000 4,512,000 3,066,400 4,112,000 4,116,000 2,749,600 4,312,000 4,316,000 2,909,600 4,512,000 4,516,000 3,069,600 4,116,000 4,120,000 2,752,800 4,316,000 4,320,000 2,912,800 4,516,000 4,520,000 3,072,800 4,120,000 4,124,000 2,756,000 4,320,000 4,324,000 2,916,000 4,520,000 4,524,000 3,076,000 4,124,000 4,128,000 2,759,200 4,324,000 4,328,000 2,919,200 4,524,000 4,528,000 3,079,200 4,128,000 4,132,000 2,762,400 4,328,000 4,332,000 2,922,400 4,528,000 4,532,000 3,082,400 4,132,000 4,136,000 2,765,600 4,332,000 4,336,000 2,925,600 4,532,000 4,536,000 3,085,600 4,136,000 4,140,000 2,768,800 4,336,000 4,340,000 2,928,800 4,536,000 4,540,000 3,088,800 4,140,000 4,144,000 2,772,000 4,340,000 4,344,000 2,932,000 4,540,000 4,544,000 3,092,000 4,144,000 4,148,000 2,775,200 4,344,000 4,348,000 2,935,200 4,544,000 4,548,000 3,095,200 4,148,000 4,152,000 2,778,400 4,348,000 4,352,000 2,938,400 4,548,000 4,552,000 3,098,400 4,152,000 4,156,000 2,781,600 4,352,000 4,356,000 2,941,600 4,552,000 4,556,000 3,101,600 4,156,000 4,160,000 2,784,800 4,356,000 4,360,000 2,944,800 4,556,000 4,560,000 3,104,800 4,160,000 4,164,000 2,788,000 4,360,000 4,364,000 2,948,000 4,560,000 4,564,000 3,108,000 4,164,000 4,168,000 2,791,200 4,364,000 4,368,000 2,951,200 4,564,000 4,568,000 3,111,200 4,168,000 4,172,000 2,794,400 4,368,000 4,372,000 2,954,400 4,568,000 4,572,000 3,114,400

（六）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 4,572,000 4,576,000 3,117,600 4,772,000 4,776,000 3,277,600 4,972,000 4,976,000 3,437,600 4,576,000 4,580,000 3,120,800 4,776,000 4,780,000 3,280,800 4,976,000 4,980,000 3,440,800 4,580,000 4,584,000 3,124,000 4,780,000 4,784,000 3,284,000 4,980,000 4,984,000 3,444,000 4,584,000 4,588,000 3,127,200 4,784,000 4,788,000 3,287,200 4,984,000 4,988,000 3,447,200 4,588,000 4,592,000 3,130,400 4,788,000 4,792,000 3,290,400 4,988,000 4,992,000 3,450,400 4,592,000 4,596,000 3,133,600 4,792,000 4,796,000 3,293,600 4,992,000 4,996,000 3,453,600 4,596,000 4,600,000 3,136,800 4,796,000 4,800,000 3,296,800 4,996,000 5,000,000 3,456,800 4,600,000 4,604,000 3,140,000 4,800,000 4,804,000 3,300,000 5,000,000 5,004,000 3,460,000 4,604,000 4,608,000 3,143,200 4,804,000 4,808,000 3,303,200 5,004,000 5,008,000 3,463,200 4,608,000 4,612,000 3,146,400 4,808,000 4,812,000 3,306,400 5,008,000 5,012,000 3,466,400 4,612,000 4,616,000 3,149,600 4,812,000 4,816,000 3,309,600 5,012,000 5,016,000 3,469,600 4,616,000 4,620,000 3,152,800 4,816,000 4,820,000 3,312,800 5,016,000 5,020,000 3,472,800 4,620,000 4,624,000 3,156,000 4,820,000 4,824,000 3,316,000 5,020,000 5,024,000 3,476,000 4,624,000 4,628,000 3,159,200 4,824,000 4,828,000 3,319,200 5,024,000 5,028,000 3,479,200 4,628,000 4,632,000 3,162,400 4,828,000 4,832,000 3,322,400 5,028,000 5,032,000 3,482,400 4,632,000 4,636,000 3,165,600 4,832,000 4,836,000 3,325,600 5,032,000 5,036,000 3,485,600 4,636,000 4,640,000 3,168,800 4,836,000 4,840,000 3,328,800 5,036,000 5,040,000 3,488,800 4,640,000 4,644,000 3,172,000 4,840,000 4,844,000 3,332,000 5,040,000 5,044,000 3,492,000 4,644,000 4,648,000 3,175,200 4,844,000 4,848,000 3,335,200 5,044,000 5,048,000 3,495,200 4,648,000 4,652,000 3,178,400 4,848,000 4,852,000 3,338,400 5,048,000 5,052,000 3,498,400 4,652,000 4,656,000 3,181,600 4,852,000 4,856,000 3,341,600 5,052,000 5,056,000 3,501,600 4,656,000 4,660,000 3,184,800 4,856,000 4,860,000 3,344,800 5,056,000 5,060,000 3,504,800 4,660,000 4,664,000 3,188,000 4,860,000 4,864,000 3,348,000 5,060,000 5,064,000 3,508,000 4,664,000 4,668,000 3,191,200 4,864,000 4,868,000 3,351,200 5,064,000 5,068,000 3,511,200 4,668,000 4,672,000 3,194,400 4,868,000 4,872,000 3,354,400 5,068,000 5,072,000 3,514,400 4,672,000 4,676,000 3,197,600 4,872,000 4,876,000 3,357,600 5,072,000 5,076,000 3,517,600 4,676,000 4,680,000 3,200,800 4,876,000 4,880,000 3,360,800 5,076,000 5,080,000 3,520,800 4,680,000 4,684,000 3,204,000 4,880,000 4,884,000 3,364,000 5,080,000 5,084,000 3,524,000 4,684,000 4,688,000 3,207,200 4,884,000 4,888,000 3,367,200 5,084,000 5,088,000 3,527,200 4,688,000 4,692,000 3,210,400 4,888,000 4,892,000 3,370,400 5,088,000 5,092,000 3,530,400 4,692,000 4,696,000 3,213,600 4,892,000 4,896,000 3,373,600 5,092,000 5,096,000 3,533,600 4,696,000 4,700,000 3,216,800 4,896,000 4,900,000 3,376,800 5,096,000 5,100,000 3,536,800 4,700,000 4,704,000 3,220,000 4,900,000 4,904,000 3,380,000 5,100,000 5,104,000 3,540,000 4,704,000 4,708,000 3,223,200 4,904,000 4,908,000 3,383,200 5,104,000 5,108,000 3,543,200 4,708,000 4,712,000 3,226,400 4,908,000 4,912,000 3,386,400 5,108,000 5,112,000 3,546,400 4,712,000 4,716,000 3,229,600 4,912,000 4,916,000 3,389,600 5,112,000 5,116,000 3,549,600 4,716,000 4,720,000 3,232,800 4,916,000 4,920,000 3,392,800 5,116,000 5,120,000 3,552,800 4,720,000 4,724,000 3,236,000 4,920,000 4,924,000 3,396,000 5,120,000 5,124,000 3,556,000 4,724,000 4,728,000 3,239,200 4,924,000 4,928,000 3,399,200 5,124,000 5,128,000 3,559,200 4,728,000 4,732,000 3,242,400 4,928,000 4,932,000 3,402,400 5,128,000 5,132,000 3,562,400 4,732,000 4,736,000 3,245,600 4,932,000 4,936,000 3,405,600 5,132,000 5,136,000 3,565,600 4,736,000 4,740,000 3,248,800 4,936,000 4,940,000 3,408,800 5,136,000 5,140,000 3,568,800 4,740,000 4,744,000 3,252,000 4,940,000 4,944,000 3,412,000 5,140,000 5,144,000 3,572,000 4,744,000 4,748,000 3,255,200 4,944,000 4,948,000 3,415,200 5,144,000 5,148,000 3,575,200 4,748,000 4,752,000 3,258,400 4,948,000 4,952,000 3,418,400 5,148,000 5,152,000 3,578,400 4,752,000 4,756,000 3,261,600 4,952,000 4,956,000 3,421,600 5,152,000 5,156,000 3,581,600 4,756,000 4,760,000 3,264,800 4,956,000 4,960,000 3,424,800 5,156,000 5,160,000 3,584,800 4,760,000 4,764,000 3,268,000 4,960,000 4,964,000 3,428,000 5,160,000 5,164,000 3,588,000 4,764,000 4,768,000 3,271,200 4,964,000 4,968,000 3,431,200 5,164,000 5,168,000 3,591,200 4,768,000 4,772,000 3,274,400 4,968,000 4,972,000 3,434,400 5,168,000 5,172,000 3,594,400

（七）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 5,172,000 5,176,000 3,597,600 5,372,000 5,376,000 3,757,600 5,572,000 5,576,000 3,917,600 5,176,000 5,180,000 3,600,800 5,376,000 5,380,000 3,760,800 5,576,000 5,580,000 3,920,800 5,180,000 5,184,000 3,604,000 5,380,000 5,384,000 3,764,000 5,580,000 5,584,000 3,924,000 5,184,000 5,188,000 3,607,200 5,384,000 5,388,000 3,767,200 5,584,000 5,588,000 3,927,200 5,188,000 5,192,000 3,610,400 5,388,000 5,392,000 3,770,400 5,588,000 5,592,000 3,930,400 5,192,000 5,196,000 3,613,600 5,392,000 5,396,000 3,773,600 5,592,000 5,596,000 3,933,600 5,196,000 5,200,000 3,616,800 5,396,000 5,400,000 3,776,800 5,596,000 5,600,000 3,936,800 5,200,000 5,204,000 3,620,000 5,400,000 5,404,000 3,780,000 5,600,000 5,604,000 3,940,000 5,204,000 5,208,000 3,623,200 5,404,000 5,408,000 3,783,200 5,604,000 5,608,000 3,943,200 5,208,000 5,212,000 3,626,400 5,408,000 5,412,000 3,786,400 5,608,000 5,612,000 3,946,400 5,212,000 5,216,000 3,629,600 5,412,000 5,416,000 3,789,600 5,612,000 5,616,000 3,949,600 5,216,000 5,220,000 3,632,800 5,416,000 5,420,000 3,792,800 5,616,000 5,620,000 3,952,800 5,220,000 5,224,000 3,636,000 5,420,000 5,424,000 3,796,000 5,620,000 5,624,000 3,956,000 5,224,000 5,228,000 3,639,200 5,424,000 5,428,000 3,799,200 5,624,000 5,628,000 3,959,200 5,228,000 5,232,000 3,642,400 5,428,000 5,432,000 3,802,400 5,628,000 5,632,000 3,962,400 5,232,000 5,236,000 3,645,600 5,432,000 5,436,000 3,805,600 5,632,000 5,636,000 3,965,600 5,236,000 5,240,000 3,648,800 5,436,000 5,440,000 3,808,800 5,636,000 5,640,000 3,968,800 5,240,000 5,244,000 3,652,000 5,440,000 5,444,000 3,812,000 5,640,000 5,644,000 3,972,000 5,244,000 5,248,000 3,655,200 5,444,000 5,448,000 3,815,200 5,644,000 5,648,000 3,975,200 5,248,000 5,252,000 3,658,400 5,448,000 5,452,000 3,818,400 5,648,000 5,652,000 3,978,400 5,252,000 5,256,000 3,661,600 5,452,000 5,456,000 3,821,600 5,652,000 5,656,000 3,981,600 5,256,000 5,260,000 3,664,800 5,456,000 5,460,000 3,824,800 5,656,000 5,660,000 3,984,800 5,260,000 5,264,000 3,668,000 5,460,000 5,464,000 3,828,000 5,660,000 5,664,000 3,988,000 5,264,000 5,268,000 3,671,200 5,464,000 5,468,000 3,831,200 5,664,000 5,668,000 3,991,200 5,268,000 5,272,000 3,674,400 5,468,000 5,472,000 3,834,400 5,668,000 5,672,000 3,994,400 5,272,000 5,276,000 3,677,600 5,472,000 5,476,000 3,837,600 5,672,000 5,676,000 3,997,600 5,276,000 5,280,000 3,680,800 5,476,000 5,480,000 3,840,800 5,676,000 5,680,000 4,000,800 5,280,000 5,284,000 3,684,000 5,480,000 5,484,000 3,844,000 5,680,000 5,684,000 4,004,000 5,284,000 5,288,000 3,687,200 5,484,000 5,488,000 3,847,200 5,684,000 5,688,000 4,007,200 5,288,000 5,292,000 3,690,400 5,488,000 5,492,000 3,850,400 5,688,000 5,692,000 4,010,400 5,292,000 5,296,000 3,693,600 5,492,000 5,496,000 3,853,600 5,692,000 5,696,000 4,013,600 5,296,000 5,300,000 3,696,800 5,496,000 5,500,000 3,856,800 5,696,000 5,700,000 4,016,800 5,300,000 5,304,000 3,700,000 5,500,000 5,504,000 3,860,000 5,700,000 5,704,000 4,020,000 5,304,000 5,308,000 3,703,200 5,504,000 5,508,000 3,863,200 5,704,000 5,708,000 4,023,200 5,308,000 5,312,000 3,706,400 5,508,000 5,512,000 3,866,400 5,708,000 5,712,000 4,026,400 5,312,000 5,316,000 3,709,600 5,512,000 5,516,000 3,869,600 5,712,000 5,716,000 4,029,600 5,316,000 5,320,000 3,712,800 5,516,000 5,520,000 3,872,800 5,716,000 5,720,000 4,032,800 5,320,000 5,324,000 3,716,000 5,520,000 5,524,000 3,876,000 5,720,000 5,724,000 4,036,000 5,324,000 5,328,000 3,719,200 5,524,000 5,528,000 3,879,200 5,724,000 5,728,000 4,039,200 5,328,000 5,332,000 3,722,400 5,528,000 5,532,000 3,882,400 5,728,000 5,732,000 4,042,400 5,332,000 5,336,000 3,725,600 5,532,000 5,536,000 3,885,600 5,732,000 5,736,000 4,045,600 5,336,000 5,340,000 3,728,800 5,536,000 5,540,000 3,888,800 5,736,000 5,740,000 4,048,800 5,340,000 5,344,000 3,732,000 5,540,000 5,544,000 3,892,000 5,740,000 5,744,000 4,052,000 5,344,000 5,348,000 3,735,200 5,544,000 5,548,000 3,895,200 5,744,000 5,748,000 4,055,200 5,348,000 5,352,000 3,738,400 5,548,000 5,552,000 3,898,400 5,748,000 5,752,000 4,058,400 5,352,000 5,356,000 3,741,600 5,552,000 5,556,000 3,901,600 5,752,000 5,756,000 4,061,600 5,356,000 5,360,000 3,744,800 5,556,000 5,560,000 3,904,800 5,756,000 5,760,000 4,064,800 5,360,000 5,364,000 3,748,000 5,560,000 5,564,000 3,908,000 5,760,000 5,764,000 4,068,000 5,364,000 5,368,000 3,751,200 5,564,000 5,568,000 3,911,200 5,764,000 5,768,000 4,071,200 5,368,000 5,372,000 3,754,400 5,568,000 5,572,000 3,914,400 5,768,000 5,772,000 4,074,400

（八）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 5,772,000 5,776,000 4,077,600 5,972,000 5,976,000 4,237,600 6,172,000 6,176,000 4,397,600 5,776,000 5,780,000 4,080,800 5,976,000 5,980,000 4,240,800 6,176,000 6,180,000 4,400,800 5,780,000 5,784,000 4,084,000 5,980,000 5,984,000 4,244,000 6,180,000 6,184,000 4,404,000 5,784,000 5,788,000 4,087,200 5,984,000 5,988,000 4,247,200 6,184,000 6,188,000 4,407,200 5,788,000 5,792,000 4,090,400 5,988,000 5,992,000 4,250,400 6,188,000 6,192,000 4,410,400 5,792,000 5,796,000 4,093,600 5,992,000 5,996,000 4,253,600 6,192,000 6,196,000 4,413,600 5,796,000 5,800,000 4,096,800 5,996,000 6,000,000 4,256,800 6,196,000 6,200,000 4,416,800 5,800,000 5,804,000 4,100,000 6,000,000 6,004,000 4,260,000 6,200,000 6,204,000 4,420,000 5,804,000 5,808,000 4,103,200 6,004,000 6,008,000 4,263,200 6,204,000 6,208,000 4,423,200 5,808,000 5,812,000 4,106,400 6,008,000 6,012,000 4,266,400 6,208,000 6,212,000 4,426,400 5,812,000 5,816,000 4,109,600 6,012,000 6,016,000 4,269,600 6,212,000 6,216,000 4,429,600 5,816,000 5,820,000 4,112,800 6,016,000 6,020,000 4,272,800 6,216,000 6,220,000 4,432,800 5,820,000 5,824,000 4,116,000 6,020,000 6,024,000 4,276,000 6,220,000 6,224,000 4,436,000 5,824,000 5,828,000 4,119,200 6,024,000 6,028,000 4,279,200 6,224,000 6,228,000 4,439,200 5,828,000 5,832,000 4,122,400 6,028,000 6,032,000 4,282,400 6,228,000 6,232,000 4,442,400 5,832,000 5,836,000 4,125,600 6,032,000 6,036,000 4,285,600 6,232,000 6,236,000 4,445,600 5,836,000 5,840,000 4,128,800 6,036,000 6,040,000 4,288,800 6,236,000 6,240,000 4,448,800 5,840,000 5,844,000 4,132,000 6,040,000 6,044,000 4,292,000 6,240,000 6,244,000 4,452,000 5,844,000 5,848,000 4,135,200 6,044,000 6,048,000 4,295,200 6,244,000 6,248,000 4,455,200 5,848,000 5,852,000 4,138,400 6,048,000 6,052,000 4,298,400 6,248,000 6,252,000 4,458,400 5,852,000 5,856,000 4,141,600 6,052,000 6,056,000 4,301,600 6,252,000 6,256,000 4,461,600 5,856,000 5,860,000 4,144,800 6,056,000 6,060,000 4,304,800 6,256,000 6,260,000 4,464,800 5,860,000 5,864,000 4,148,000 6,060,000 6,064,000 4,308,000 6,260,000 6,264,000 4,468,000 5,864,000 5,868,000 4,151,200 6,064,000 6,068,000 4,311,200 6,264,000 6,268,000 4,471,200 5,868,000 5,872,000 4,154,400 6,068,000 6,072,000 4,314,400 6,268,000 6,272,000 4,474,400 5,872,000 5,876,000 4,157,600 6,072,000 6,076,000 4,317,600 6,272,000 6,276,000 4,477,600 5,876,000 5,880,000 4,160,800 6,076,000 6,080,000 4,320,800 6,276,000 6,280,000 4,480,800 5,880,000 5,884,000 4,164,000 6,080,000 6,084,000 4,324,000 6,280,000 6,284,000 4,484,000 5,884,000 5,888,000 4,167,200 6,084,000 6,088,000 4,327,200 6,284,000 6,288,000 4,487,200 5,888,000 5,892,000 4,170,400 6,088,000 6,092,000 4,330,400 6,288,000 6,292,000 4,490,400 5,892,000 5,896,000 4,173,600 6,092,000 6,096,000 4,333,600 6,292,000 6,296,000 4,493,600 5,896,000 5,900,000 4,176,800 6,096,000 6,100,000 4,336,800 6,296,000 6,300,000 4,496,800 5,900,000 5,904,000 4,180,000 6,100,000 6,104,000 4,340,000 6,300,000 6,304,000 4,500,000 5,904,000 5,908,000 4,183,200 6,104,000 6,108,000 4,343,200 6,304,000 6,308,000 4,503,200 5,908,000 5,912,000 4,186,400 6,108,000 6,112,000 4,346,400 6,308,000 6,312,000 4,506,400 5,912,000 5,916,000 4,189,600 6,112,000 6,116,000 4,349,600 6,312,000 6,316,000 4,509,600 5,916,000 5,920,000 4,192,800 6,116,000 6,120,000 4,352,800 6,316,000 6,320,000 4,512,800 5,920,000 5,924,000 4,196,000 6,120,000 6,124,000 4,356,000 6,320,000 6,324,000 4,516,000 5,924,000 5,928,000 4,199,200 6,124,000 6,128,000 4,359,200 6,324,000 6,328,000 4,519,200 5,928,000 5,932,000 4,202,400 6,128,000 6,132,000 4,362,400 6,328,000 6,332,000 4,522,400 5,932,000 5,936,000 4,205,600 6,132,000 6,136,000 4,365,600 6,332,000 6,336,000 4,525,600 5,936,000 5,940,000 4,208,800 6,136,000 6,140,000 4,368,800 6,336,000 6,340,000 4,528,800 5,940,000 5,944,000 4,212,000 6,140,000 6,144,000 4,372,000 6,340,000 6,344,000 4,532,000 5,944,000 5,948,000 4,215,200 6,144,000 6,148,000 4,375,200 6,344,000 6,348,000 4,535,200 5,948,000 5,952,000 4,218,400 6,148,000 6,152,000 4,378,400 6,348,000 6,352,000 4,538,400 5,952,000 5,956,000 4,221,600 6,152,000 6,156,000 4,381,600 6,352,000 6,356,000 4,541,600 5,956,000 5,960,000 4,224,800 6,156,000 6,160,000 4,384,800 6,356,000 6,360,000 4,544,800 5,960,000 5,964,000 4,228,000 6,160,000 6,164,000 4,388,000 6,360,000 6,364,000 4,548,000 5,964,000 5,968,000 4,231,200 6,164,000 6,168,000 4,391,200 6,364,000 6,368,000 4,551,200 5,968,000 5,972,000 4,234,400 6,168,000 6,172,000 4,394,400 6,368,000 6,372,000 4,554,400

（九）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 6,372,000 6,376,000 4,557,600 6,472,000 6,476,000 4,637,600 6,572,000 6,576,000 4,717,600 6,376,000 6,380,000 4,560,800 6,476,000 6,480,000 4,640,800 6,576,000 6,580,000 4,720,800 6,380,000 6,384,000 4,564,000 6,480,000 6,484,000 4,644,000 6,580,000 6,584,000 4,724,000 6,384,000 6,388,000 4,567,200 6,484,000 6,488,000 4,647,200 6,584,000 6,588,000 4,727,200 6,388,000 6,392,000 4,570,400 6,488,000 6,492,000 4,650,400 6,588,000 6,592,000 4,730,400 6,392,000 6,396,000 4,573,600 6,492,000 6,496,000 4,653,600 6,592,000 6,596,000 4,733,600 6,396,000 6,400,000 4,576,800 6,496,000 6,500,000 4,656,800 6,596,000 6,600,000 4,736,800 6,400,000 6,404,000 4,580,000 6,500,000 6,504,000 4,660,000 6,404,000 6,408,000 4,583,200 6,504,000 6,508,000 4,663,200 6,408,000 6,412,000 4,586,400 6,508,000 6,512,000 4,666,400 6,412,000 6,416,000 4,589,600 6,512,000 6,516,000 4,669,600 6,600,000 10,000,000 給与等の金額に90%を乗じて算出した金額から1,200,000円を控除した金額 6,416,000 6,420,000 4,592,800 6,516,000 6,520,000 4,672,800 6,420,000 6,424,000 4,596,000 6,520,000 6,524,000 4,676,000 6,424,000 6,428,000 4,599,200 6,524,000 6,528,000 4,679,200 6,428,000 6,432,000 4,602,400 6,528,000 6,532,000 4,682,400 6,432,000 6,436,000 4,605,600 6,532,000 6,536,000 4,685,600 10,000,000 20,000,000 給与等の金額に95%を乗じて算出した金額から1,700,000円を控除した金額 6,436,000 6,440,000 4,608,800 6,536,000 6,540,000 4,688,800 6,440,000 6,444,000 4,612,000 6,540,000 6,544,000 4,692,000 6,444,000 6,448,000 4,615,200 6,544,000 6,548,000 4,695,200 6,448,000 6,452,000 4,618,400 6,548,000 6,552,000 4,698,400 6,452,000 6,456,000 4,621,600 6,552,000 6,556,000 4,701,600 20,000,000円 17,300,000円 6,456,000 6,460,000 4,624,800 6,556,000 6,560,000 4,704,800 6,460,000 6,464,000 4,628,000 6,560,000 6,564,000 4,708,000 6,464,000 6,468,000 4,631,200 6,564,000 6,568,000 4,711,200 6,468,000 6,472,000 4,634,400 6,568,000 6,572,000 4,714,400

（備考）給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。この場合において、給与等の金額が6,600,000円以上の居住者の給与所得控除後の給与等の金額に１円未満の端数があるときは、これを切り捨てた額をもつてその求める給与所得控除後の給与等の金額とする。