昭和二十八年分所得税の臨時特例等に関する法律
法律第三百三十号（昭二七・一二・二五）
（社会保険料の控除）
第一条 所得税法（昭和二十二年法律第二十七号。以下「法」という。）第一条第一項の規定に該当する個人の昭和二十七年分の所得税については、その個人が自己又はその扶養親族（法第八条第一項の扶養親族をいう。）の負担すべき社会保険料を昭和二十七年中に支払つた場合又は同年中の支給に係る給与から控除される場合においては、その支払つた金額（昭和二十六年以前に支払うべきであつた金額を除く。）又はその控除される金額を、その個人の総所得金額（法第九条第一項の総所得金額をいう。）又は退職所得の金額（同項第六号の退職所得の金額をいう。）から控除する。
２ 前項の社会保険料とは、左に掲げるもの（法第六条第九号に掲げる給与から控除されるものを除く。）をいう。
一 健康保険法（大正十一年法律第七十号）の規定により被保険者として負担する健康保険の保険料
二 厚生年金保険法（昭和十六年法律第六十号）の規定により被保険者として負担する厚生年金保険の保険料及び同法第七十四条の規定に基き厚生大臣の指定した共済組合の組合員で同法の被保険者でない者が負担する当該共済組合の掛金
三 失業保険法（昭和二十二年法律第百四十六号）の規定により被保険者として負担する失業保険の保険料
四 船員保険法（昭和十四年法律第七十三号）の規定により被保険者として負担する船員保険の保険料
五 国民健康保険法（昭和十三年法律第六十号）の規定による国民健康保険の保険料又は地方税法（昭和二十五年法律第二百二十六号）の規定による国民健康保険税
六 国家公務員共済組合法（昭和二十三年法律第六十九号）第六十八条（他の法律において準用する場合を含む。）の規定による掛金
七 恩給法（大正十二年法律第四十八号）第五十九条（他の法律において準用する場合を含む。）の規定による納金
八 第六号に掲げるものを除き、法律又は条例の規定により、地方公共団体がその職員に関し実施する共済制度又は退職年金若しくは退職一時金の制度に基き地方公共団体の職員が負担する費用
（課税標準及び税額の計算の特例）
第二条 昭和二十七年分の所得税については、法第十二条の二中「前五条」とあるのを「前五条及び昭和二十八年分所得税の臨時特例等に関する法律第一条」と、「第十一条の四から前条まで」とあるのを「第十一条の四から前条まで及び昭和二十八年分所得税の臨時特例等に関する法律第一条」と、法第十三条中「前六条」とあるのを「前六条及び昭和二十八年分所得税の臨時特例等に関する法律第一条」と、法第十四条第一項第一号中「第十一条の三乃至第十二条」とあるのを「第十一条の三乃至第十二条及び昭和二十八年分所得税の臨時特例等に関する法律第一条」と、法第十四条の二第一項第一号中「総所得金額につき第十一条の三乃至第十二条の規定により控除をなし」とあるのを「総所得金額につき第十一条の三乃至第十二条及び昭和二十八年分所得税の臨時特例等に関する法律第一条の規定により控除をなし」と、「控除後の金額につき第十一条の三乃至第十二条の規定による控除をなした」とあるのを「控除後の金額につき第十一条の三乃至第十二条及び昭和二十八年分所得税の臨時特例等に関する法律第一条の規定による控除をなした」と、「及び第十一条の三乃至第十二条」とあるのを「、第十一条の三乃至第十二条及び昭和二十八年分所得税の臨時特例等に関する法律第一条」と、法第十五条第一項中「第十一条の三乃至第十三条」とあるのを「第十一条の三乃至第十三条、昭和二十八年分所得税の臨時特例等に関する法律第一条」と、同条第二項及び第三項中「第十一条の三乃至第十二条」とあるのを「第十一条の三乃至第十二条及び昭和二十八年分所得税の臨時特例等に関する法律第一条」と読み替えて、これらの規定を適用する。
（確定申告等の特例）
第三条 昭和二十七年分の所得税については、法第二十六条第一項中「二月一日から同月末日まで」とあるのを「二月十六日から三月十六日まで」と、「第十一条の三乃至第十二条」とあるのを「第十一条の三乃至第十二条、昭和二十八年分所得税の臨時特例等に関する法律第一条」と、同条第二項第二号中「第十一条の五及び第十一条の六」とあるのを「第十一条の五、第十一条の六及び昭和二十八年分所得税の臨時特例等に関する法律第一条」と、法第二十六条の二第一項中「二月一日から同月末日まで」とあるのを「二月十六日から三月十六日まで」と、「第十一条の四乃至第十一条の六」とあるのを「第十一条の四乃至第十一条の六、昭和二十八年分所得税の臨時特例等に関する法律第一条」と、法第二十八条中「第十一条の三乃至第十一条の六」とあるのを「第十一条の三乃至第十一条の六、昭和二十八年分所得税の臨時特例等に関する法律第一条」と、法第二十九条第五項中「第十一条の三乃至第十一条の六」とあるのを「第十一条の三乃至第十一条の六、昭和二十八年分所得税の臨時特例等に関する法律第一条」と、同条第六項中「二月末日」とあるのを「三月十六日」と、法第三十三条第三項中「第十一条の三乃至第十一条の六」とあるのを「第十一条の三乃至第十一条の六、昭和二十八年分所得税の臨時特例等に関する法律第一条」と読み替えて、これらの規定を適用する。
（納期の特例）
第四条 昭和二十七年分の所得税については、法第三十条第一項中「二月一日から同月末日限」とあるのを「二月十六日から三月十六日限」と読み替えて、同項の規定を適用する。
（給与所得に対する徴収税額の年末調整に関する特例）
第五条 昭和二十七年分の給与所得（法第九条第一項第五号の給与所得をいう。以下同じ。）に対する所得税については、法第三十九条第三項中「第十一条の五の規定により控除を受ける保険料の金額」とあるのを「第十一条の五の規定により控除を受ける生命保険料の金額、昭和二十八年分所得税の臨時特例等に関する法律第一条の規定により控除を受ける社会保険料（当該給与の支払者から受ける給与から控除されるものを除く。）の金額」と読み替えて、同項の規定を適用する。
２ 昭和二十七年分の給与所得に対する所得税の法第四十条の規定による充当、還付、徴収又は納付については、同条中「当該給与所得の収入金額（当該個人が前条第三項の規定による申告書を提出している場合においては、その申告に応じ、当該収入金額から第十一条の五の規定により控除を認められる保険料の金額を控除した金額）」とあるのを「昭和二十八年分所得税の臨時特例等に関する法律別表第一の附表により当該給与所得の収入金額に応じて求めた金額（以下「勤労控除後の給与の金額」といい、当該支払者から受ける給与から控除される社会保険料がある場合にはその社会保険料の金額を、前条第三項の規定による申告書の提出がなされている場合にはその申告に応じ第十一条の五の規定により控除を認められる生命保険料の金額及び昭和二十八年分所得税の臨時特例等に関する法律第一条の規定により控除を認められる社会保険料（当該支払者から受ける給与から控除されるものを除く。）の金額を、それぞれ勤労控除後の給与の金額から控除した金額とする。）」と、「別表第四」とあるのを「昭和二十八年分所得税の臨時特例等に関する法律別表第一」と読み替えて、法第四十条の規定を適用する。
（昭和二十八年一月一日から同年三月三十一日までの支給に係る給与所得に対する源泉徴収の特例）
第六条 昭和二十八年一月一日から同年三月三十一日までの支給に係る給与所得に対する法第三十八条第一項の規定による所得税の源泉徴収については、同項各号中「別表第二」とあるのを「昭和二十八年分所得税の臨時特例等に関する法律別表第二」と読み替えて、同項の規定を適用する。
２ 前項の場合において、給与から控除される社会保険料があるときは、当該給与の額から当該社会保険料の額を控除した金額に相当する額の給与の支払を受けるものとみなし、当該社会保険料の額が当該給与の額に等しいときは、給与の支払を受けないものとみなす。
（昭和二十八年一月一日から同年三月三十一日までの支給に係る退職所得に対する源泉徴収の特例）
第七条 昭和二十八年一月一日から同年三月三十一日までの支給に係る退職所得（法第九条第一項第六号の退職所得をいう。）に対する法第三十八条の二第一項の規定による所得税の源泉徴収については、同項中「別表第三」とあるのを「昭和二十八年分所得税の臨時特例等に関する法律別表第三」と読み替えて、同項の規定を適用する。
（源泉徴収票の特例）
第八条 昭和二十七年中及び昭和二十八年一月一日から同年三月三十一日までの支給に係る給与所得に係る源泉徴収票については、法第六十二条第一項第三号中「第三十九条」とあるのを「その年中の支給に係る給与から控除した昭和二十八年分所得税の臨時特例等に関する法律第一条に規定する社会保険料の金額及び第三十九条」と、「第十一条の五の規定により控除を受けた保険料の金額」とあるのを「第十一条の五の規定により控除を受けた生命保険料の金額、昭和二十八年分所得税の臨時特例等に関する法律第一条の規定により控除を受けた社会保険料の金額」と読み替えて、同項の規定を適用する。
（扶養親族の意義の特例）
第九条 第六条の規定による法第三十八条第一項の規定の適用、昭和二十八年一月一日から同年三月三十一日までの支給に係る給与所得を有する者に対する法第三十九条第一項又は第二項の規定の適用及び当該給与所得に係る源泉徴収票についての法第六十二条第一項の規定の適用については、納税義務者と生計を一にする配偶者その他の親族で、法第九条の規定により計算した総所得金額及び退職所得の金額の合計額が三万五千円以下である者を法第八条第一項本文に規定する扶養親族とみなす。
附 則
１ この法律は、公布の日から施行する。
２ この法律施行前昭和二十七年分の所得税につき法第二十九条第一項又は第二項の規定による申告書を提出した者及びこの法律施行前同年分の所得税につき法第四十六条第五項において準用する同条第四項の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につきこの法律施行前法第四十六条第五項において準用する同条第一項から第三項までの規定又は同条第六項の規定による更正があつたときは、その更正後の事項）につきこの法律の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、この法律施行の日後二月を限り、政府に対し、更正の請求をすることができる。
３ 法第二十七条第七項及び第八項並びに法第六章の規定の適用については、前項の規定による更正の請求は、法第二十七条第六項の規定による更正の請求とみなす。
４ 昭和二十七年分の所得税及びこれに係る滞納処分費で適法に納付したものが、この法律の規定による税額の変更又は消滅に因り過納となるにいたつた場合においては、国税徴収法（明治三十年法律第二十一号）第三十一条ノ六第四項但書の規定は、適用しない。
５ 地方税法の一部を次のように改正する。
第三百十四条の二の次に次の一条を加える。
（昭和二十八年度分の市町村民税に係るこの法律の適用）
第三百十四条の三 昭和二十八年度分の市町村民税に限り、第二百九十二条第四号中「所得税法第十一条の三から同法第十二条までの各条の規定」とあるのは「所得税法第十一条の三から同法第十二条までの各条及び昭和二十八年分所得税の臨時特例等に関する法律（昭和二十七年法律第三百三十号）第一条の規定」と読み替えるものとする。
別表第一 昭和27年分の給与所得に係る年末調整のための簡易税額表（法第四十条の規定による所得税額表）
(一)
|
税額 |
扶養親族の数 |
|||||||||
|
０人 |
１人 |
２人 |
３人 |
４人 |
||||||
|
その年の勤労控除後の給与の金額から生命保険料控除及び社会保険料控除を行つた後の金額 |
||||||||||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
0 |
50,500円未満 |
70,500円未満 |
90,500円未満 |
110,500円未満 |
125,500円未満 |
|||||
|
100 |
50,500 |
51,000 |
70,500 |
71,000 |
90,500 |
91,000 |
110,500 |
111,000 |
125,500 |
126,000 |
|
200 |
51,000 |
51,500 |
71,000 |
71,500 |
91,000 |
91,500 |
111,000 |
111,500 |
126,000 |
126,500 |
|
300 |
51,500 |
52,000 |
71,500 |
72,000 |
91,500 |
92,000 |
111,500 |
112,000 |
126,500 |
127,000 |
|
400 |
52,000 |
52,500 |
72,000 |
72,500 |
92,000 |
92,500 |
112,000 |
112,500 |
127,000 |
127,500 |
|
500 |
52,500 |
53,000 |
72,500 |
73,000 |
92,500 |
93,000 |
112,500 |
113,000 |
127,500 |
128,000 |
|
600 |
53,000 |
53,500 |
73,000 |
73,500 |
93,000 |
93,500 |
113,000 |
113,500 |
128,000 |
128,500 |
|
700 |
53,500 |
54,000 |
73,500 |
74,000 |
93,500 |
94,000 |
113,500 |
114,000 |
128,500 |
129,000 |
|
800 |
54,000 |
54,500 |
74,000 |
74,500 |
94,000 |
94,500 |
114,000 |
114,500 |
129,000 |
129,500 |
|
900 |
54,500 |
55,000 |
74,500 |
75,000 |
94,500 |
95,000 |
114,500 |
115,000 |
129,500 |
130,000 |
|
1,000 |
55,000 |
56,000 |
75,000 |
76,000 |
95,000 |
96,000 |
115,000 |
116,000 |
130,000 |
131,000 |
|
1,200 |
56,000 |
57,000 |
76,000 |
77,000 |
96,000 |
97,000 |
116,000 |
117,000 |
131,000 |
132,000 |
|
1,400 |
57,000 |
58,000 |
77,000 |
78,000 |
97,000 |
98,000 |
117,000 |
118,000 |
132,000 |
133,000 |
|
1,600 |
58,000 |
59,000 |
78,000 |
79,000 |
98,000 |
99,000 |
118,000 |
119,000 |
133,000 |
134,000 |
|
1,800 |
59,000 |
60,000 |
79,000 |
80,000 |
99,000 |
100,000 |
119,000 |
120,000 |
134,000 |
135,000 |
|
2,000 |
60,000 |
61,000 |
80,000 |
81,000 |
100,000 |
101,000 |
120,000 |
121,000 |
135,000 |
136,000 |
|
2,200 |
61,000 |
62,000 |
81,000 |
82,000 |
101,000 |
102,000 |
121,000 |
122,000 |
136,000 |
137,000 |
|
2,400 |
62,000 |
63,000 |
82,000 |
83,000 |
102,000 |
103,000 |
122,000 |
123,000 |
137,000 |
138,000 |
|
2,600 |
63,000 |
64,000 |
83,000 |
84,000 |
103,000 |
104,000 |
123,000 |
124,000 |
138,000 |
139,000 |
|
2,800 |
64,000 |
65,000 |
84,000 |
85,000 |
104,000 |
105,000 |
124,000 |
125,000 |
139,000 |
140,000 |
|
3,000 |
65,000 |
66,000 |
85,000 |
86,000 |
105,000 |
106,000 |
125,000 |
126,000 |
140,000 |
141,000 |
|
3,200 |
66,000 |
67,000 |
86,000 |
87,000 |
106,000 |
107,000 |
126,000 |
127,000 |
141,000 |
142,000 |
|
3,400 |
67,000 |
68,000 |
87,000 |
88,000 |
107,000 |
108,000 |
127,000 |
128,000 |
142,000 |
143,000 |
|
3,600 |
68,000 |
69,000 |
88,000 |
89,000 |
108,000 |
109,000 |
128,000 |
129,000 |
143,000 |
144,000 |
|
3,800 |
69,000 |
70,000 |
89,000 |
90,000 |
109,000 |
110,000 |
129,000 |
130,000 |
144,000 |
145,000 |
|
4,000 |
70,000 |
71,000 |
90,000 |
91,000 |
110,000 |
111,000 |
130,000 |
131,000 |
145,000 |
146,000 |
|
4,200 |
71,000 |
72,000 |
91,000 |
92,000 |
111,000 |
112,000 |
131,000 |
132,000 |
146,000 |
147,000 |
|
4,400 |
72,000 |
73,000 |
92,000 |
93,000 |
112,000 |
113,000 |
132,000 |
133,000 |
147,000 |
148,000 |
|
4,600 |
73,000 |
74,000 |
93,000 |
94,000 |
113,000 |
114,000 |
133,000 |
134,000 |
148,000 |
149,000 |
|
4,800 |
74,000 |
75,000 |
94,000 |
95,000 |
114,000 |
115,000 |
134,000 |
135,000 |
149,000 |
150,000 |
|
5,000 |
75,000 |
76,000 |
95,000 |
96,000 |
115,000 |
116,000 |
135,000 |
136,000 |
150,000 |
151,000 |
|
5,200 |
76,000 |
77,000 |
96,000 |
97,000 |
116,000 |
117,000 |
136,000 |
137,000 |
151,000 |
152,000 |
|
5,400 |
77,000 |
78,000 |
97,000 |
98,000 |
117,000 |
118,000 |
137,000 |
138,000 |
152,000 |
153,000 |
|
5,600 |
78,000 |
79,000 |
98,000 |
99,000 |
118,000 |
119,000 |
138,000 |
139,000 |
153,000 |
154,000 |
|
5,800 |
79,000 |
80,000 |
99,000 |
100,000 |
119,000 |
120,000 |
139,000 |
140,000 |
154,000 |
155,000 |
|
6,000 |
80,000 |
81,000 |
100,000 |
101,000 |
120,000 |
121,000 |
140,000 |
141,000 |
155,000 |
156,000 |
|
6,200 |
81,000 |
82,000 |
101,000 |
102,000 |
121,000 |
122,000 |
141,000 |
142,000 |
156,000 |
157,000 |
|
6,400 |
82,000 |
83,000 |
102,000 |
103,000 |
122,000 |
123,000 |
142,000 |
143,000 |
157,000 |
158,000 |
|
6,600 |
83,000 |
84,000 |
103,000 |
104,000 |
123,000 |
124,000 |
143,000 |
144,000 |
158,000 |
159,000 |
|
6,800 |
84,000 |
85,000 |
104,000 |
105,000 |
124,000 |
125,000 |
144,000 |
145,000 |
159,000 |
160,000 |
|
7,000 |
85,000 |
86,000 |
105,000 |
106,000 |
125,000 |
126,000 |
145,000 |
146,000 |
160,000 |
161,000 |
|
7,200 |
86,000 |
87,000 |
106,000 |
107,000 |
126,000 |
127,000 |
146,000 |
147,000 |
161,000 |
162,000 |
|
7,400 |
87,000 |
88,000 |
107,000 |
108,000 |
127,000 |
128,000 |
147,000 |
148,000 |
162,000 |
163,000 |
|
7,600 |
88,000 |
89,000 |
108,000 |
109,000 |
128,000 |
129,000 |
148,000 |
149,000 |
163,000 |
164,000 |
|
7,800 |
89,000 |
90,000 |
109,000 |
110,000 |
129,000 |
130,000 |
149,000 |
150,000 |
164,000 |
165,000 |
|
8,000 |
90,000 |
91,000 |
110,000 |
111,000 |
130,000 |
131,000 |
150,000 |
151,000 |
165,000 |
166,000 |
|
8,200 |
91,000 |
92,000 |
111,000 |
112,000 |
131,000 |
132,000 |
151,000 |
152,000 |
166,000 |
167,000 |
|
8,400 |
92,000 |
93,000 |
112,000 |
113,000 |
132,000 |
133,000 |
152,000 |
153,000 |
167,000 |
168,000 |
|
8,600 |
93,000 |
94,000 |
113,000 |
114,000 |
133,000 |
134,000 |
153,000 |
154,000 |
168,000 |
169,000 |
|
8,800 |
94,000 |
95,000 |
114,000 |
115,000 |
134,000 |
135,000 |
154,000 |
155,000 |
169,000 |
170,000 |
|
9,000 |
95,000 |
96,000 |
115,000 |
116,000 |
135,000 |
136,000 |
155,000 |
156,000 |
170,000 |
171,000 |
|
9,200 |
96,000 |
97,000 |
116,000 |
117,000 |
136,000 |
137,000 |
156,000 |
157,000 |
171,000 |
172,000 |
|
9,400 |
97,000 |
98,000 |
117,000 |
118,000 |
137,000 |
138,000 |
157,000 |
158,000 |
172,000 |
173,000 |
|
9,600 |
98,000 |
99,000 |
118,000 |
119,000 |
138,000 |
139,000 |
158,000 |
159,000 |
173,000 |
174,000 |
|
9,800 |
99,000 |
100,000 |
119,000 |
120,000 |
139,000 |
140,000 |
159,000 |
160,000 |
174,000 |
175,000 |
|
|
|||||||||||
|
５人 |
６人 |
７人 |
８人 |
９人 |
10人 |
||||||
|
|
|||||||||||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
140,500円未満 |
155,500円未満 |
170,500円未満 |
185,500円未満 |
200,500円未満 |
215,500円未満 |
||||||
|
140,500 |
141,000 |
155,500 |
156,000 |
170,500 |
171,000 |
185,500 |
186,000 |
200,500 |
201,000 |
215,500 |
216,000 |
|
141,000 |
141,500 |
156,000 |
156,500 |
171,000 |
171,500 |
186,000 |
186,500 |
201,000 |
201,500 |
216,000 |
216,500 |
|
141,500 |
142,000 |
156,500 |
157,000 |
171,500 |
172,000 |
186,500 |
187,000 |
201,500 |
202,000 |
216,500 |
217,000 |
|
142,000 |
142,500 |
157,000 |
157,500 |
172,000 |
172,500 |
187,000 |
187,500 |
202,000 |
202,500 |
217,000 |
217,500 |
|
142,500 |
143,000 |
157,500 |
158,000 |
172,500 |
173,000 |
187,500 |
188,000 |
202,500 |
203,000 |
217,500 |
218,000 |
|
143,000 |
143,500 |
158,000 |
158,500 |
173,000 |
173,500 |
188,000 |
188,500 |
203,000 |
203,500 |
218,000 |
218,500 |
|
143,500 |
144,000 |
158,500 |
159,000 |
173,500 |
174,000 |
188,500 |
189,000 |
203,500 |
204,000 |
218,500 |
219,000 |
|
144,000 |
144,500 |
159,000 |
159,500 |
174,000 |
174,500 |
189,000 |
189,500 |
204,000 |
204,500 |
219,000 |
219,500 |
|
144,500 |
145,000 |
159,500 |
160,000 |
174,500 |
175,000 |
189,500 |
190,000 |
204,500 |
205,000 |
219,500 |
220,000 |
|
145,000 |
146,000 |
160,000 |
161,000 |
175,000 |
176,000 |
190,000 |
191,000 |
205,000 |
206,000 |
220,000 |
221,000 |
|
146,000 |
147,000 |
161,000 |
162,000 |
176,000 |
177,000 |
191,000 |
192,000 |
206,000 |
207,000 |
221,000 |
222,000 |
|
147,000 |
148,000 |
162,000 |
163,000 |
177,000 |
178,000 |
192,000 |
193,000 |
207,000 |
208,000 |
222,000 |
223,000 |
|
148,000 |
149,000 |
163,000 |
164,000 |
178,000 |
179,000 |
193,000 |
194,000 |
208,000 |
209,000 |
223,000 |
224,000 |
|
149,000 |
150,000 |
164,000 |
165,000 |
179,000 |
180,000 |
194,000 |
195,000 |
209,000 |
210,000 |
224,000 |
225,000 |
|
150,000 |
151,000 |
165,000 |
166,000 |
180,000 |
181,000 |
195,000 |
196,000 |
210,000 |
211,000 |
225,000 |
226,000 |
|
151,000 |
152,000 |
166,000 |
167,000 |
181,000 |
182,000 |
196,000 |
197,000 |
211,000 |
212,000 |
226,000 |
227,000 |
|
152,000 |
153,000 |
167,000 |
168,000 |
182,000 |
183,000 |
197,000 |
198,000 |
212,000 |
213,000 |
227,000 |
228,000 |
|
153,000 |
154,000 |
168,000 |
169,000 |
183,000 |
184,000 |
198,000 |
199,000 |
213,000 |
214,000 |
228,000 |
229,000 |
|
154,000 |
155,000 |
169,000 |
170,000 |
184,000 |
185,000 |
199,000 |
200,000 |
214,000 |
215,000 |
229,000 |
230,000 |
|
155,000 |
156,000 |
170,000 |
171,000 |
185,000 |
186,000 |
200,000 |
201,000 |
215,000 |
216,000 |
230,000 |
231,000 |
|
156,000 |
157,000 |
171,000 |
172,000 |
186,000 |
187,000 |
201,000 |
202,000 |
216,000 |
217,000 |
231,000 |
232,000 |
|
157,000 |
158,000 |
172,000 |
173,000 |
187,000 |
188,000 |
202,000 |
203,000 |
217,000 |
218,000 |
232,000 |
233,000 |
|
158,000 |
159,000 |
173,000 |
174,000 |
188,000 |
189,000 |
203,000 |
204,000 |
218,000 |
219,000 |
233,000 |
234,000 |
|
159,000 |
160,000 |
174,000 |
175,000 |
189,000 |
190,000 |
204,000 |
205,000 |
219,000 |
220,000 |
234,000 |
235,000 |
|
160,000 |
161,000 |
175,000 |
176,000 |
190,000 |
191,000 |
205,000 |
206,000 |
220,000 |
221,000 |
235,000 |
236,000 |
|
161,000 |
162,000 |
176,000 |
177,000 |
191,000 |
192,000 |
206,000 |
207,000 |
221,000 |
222,000 |
236,000 |
237,000 |
|
162,000 |
163,000 |
177,000 |
178,000 |
192,000 |
193,000 |
207,000 |
208,000 |
222,000 |
223,000 |
237,000 |
238,000 |
|
163,000 |
164,000 |
178,000 |
179,000 |
193,000 |
194,000 |
208,000 |
209,000 |
223,000 |
224,000 |
238,000 |
239,000 |
|
164,000 |
165,000 |
179,000 |
180,000 |
194,000 |
195,000 |
209,000 |
210,000 |
224,000 |
225,000 |
239,000 |
240,000 |
|
165,000 |
166,000 |
180,000 |
181,000 |
195,000 |
196,000 |
210,000 |
211,000 |
225,000 |
226,000 |
240,000 |
241,000 |
|
166,000 |
167,000 |
181,000 |
182,000 |
196,000 |
197,000 |
211,000 |
212,000 |
226,000 |
227,000 |
241,000 |
242,000 |
|
167,000 |
168,000 |
182,000 |
183,000 |
197,000 |
198,000 |
212,000 |
213,000 |
227,000 |
228,000 |
242,000 |
243,000 |
|
168,000 |
169,000 |
183,000 |
184,000 |
198,000 |
199,000 |
213,000 |
214,000 |
228,000 |
229,000 |
243,000 |
244,000 |
|
169,000 |
170,000 |
184,000 |
185,000 |
199,000 |
200,000 |
214,000 |
215,000 |
229,000 |
230,000 |
244,000 |
245,000 |
|
170,000 |
171,000 |
185,000 |
186,000 |
200,000 |
201,000 |
215,000 |
216,000 |
230,000 |
231,000 |
245,000 |
246,000 |
|
171,000 |
172,000 |
186,000 |
187,000 |
201,000 |
202,000 |
216,000 |
217,000 |
231,000 |
232,000 |
246,000 |
247,000 |
|
172,000 |
173,000 |
187,000 |
188,000 |
202,000 |
203,000 |
217,000 |
218,000 |
232,000 |
233,000 |
247,000 |
248,000 |
|
173,000 |
174,000 |
188,000 |
189,000 |
203,000 |
204,000 |
218,000 |
219,000 |
233,000 |
234,000 |
248,000 |
249,000 |
|
174,000 |
175,000 |
189,000 |
190,000 |
204,000 |
205,000 |
219,000 |
220,000 |
234,000 |
235,000 |
249,000 |
250,000 |
|
175,000 |
176,000 |
190,000 |
191,000 |
205,000 |
206,000 |
220,000 |
221,000 |
235,000 |
236,000 |
250,000 |
251,000 |
|
176,000 |
177,000 |
191,000 |
192,000 |
206,000 |
207,000 |
221,000 |
222,000 |
236,000 |
237,000 |
251,000 |
252,000 |
|
177,000 |
178,000 |
192,000 |
193,000 |
207,000 |
208,000 |
222,000 |
223,000 |
237,000 |
238,000 |
252,000 |
253,000 |
|
178,000 |
179,000 |
193,000 |
194,000 |
208,000 |
209,000 |
223,000 |
224,000 |
238,000 |
239,000 |
253,000 |
254,000 |
|
179,000 |
180,000 |
194,000 |
195,000 |
209,000 |
210,000 |
224,000 |
225,000 |
239,000 |
240,000 |
254,000 |
255,000 |
|
180,000 |
181,000 |
195,000 |
196,000 |
210,000 |
211,000 |
225,000 |
226,000 |
240,000 |
241,000 |
255,000 |
256,000 |
|
181,000 |
182,000 |
196,000 |
197,000 |
211,000 |
212,000 |
226,000 |
227,000 |
241,000 |
242,000 |
256,000 |
257,000 |
|
182,000 |
183,000 |
197,000 |
198,000 |
212,000 |
213,000 |
227,000 |
228,000 |
242,000 |
243,000 |
257,000 |
258,000 |
|
183,000 |
184,000 |
198,000 |
199,000 |
213,000 |
214,000 |
228,000 |
229,000 |
243,000 |
244,000 |
258,000 |
259,000 |
|
184,000 |
185,000 |
199,000 |
200,000 |
214,000 |
215,000 |
229,000 |
230,000 |
244,000 |
245,000 |
259,000 |
260,000 |
|
185,000 |
186,000 |
200,000 |
201,000 |
215,000 |
216,000 |
230,000 |
231,000 |
245,000 |
246,000 |
260,000 |
261,000 |
|
186,000 |
187,000 |
201,000 |
202,000 |
216,000 |
217,000 |
231,000 |
232,000 |
246,000 |
247,000 |
261,000 |
262,000 |
|
187,000 |
188,000 |
202,000 |
203,000 |
217,000 |
218,000 |
232,000 |
233,000 |
247,000 |
248,000 |
262,000 |
263,000 |
|
188,000 |
189,000 |
203,000 |
204,000 |
218,000 |
219,000 |
233,000 |
234,000 |
248,000 |
249,000 |
263,000 |
264,000 |
|
189,000 |
190,000 |
204,000 |
205,000 |
219,000 |
220,000 |
234,000 |
235,000 |
249,000 |
250,000 |
264,000 |
265,000 |
(二)
|
税額 |
扶養親族の数 |
|||||||||
|
０人 |
１人 |
２人 |
３人 |
４人 |
||||||
|
その年の勤労控除後の給与の金額から生命保険料控除及び社会保険料控除を行つた後の金額 |
||||||||||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
10,000 |
100,000 |
101,000 |
120,000 |
121,000 |
140,000 |
141,000 |
160,000 |
161,000 |
175,000 |
176,000 |
|
10,200 |
101,000 |
102,000 |
121,000 |
122,000 |
141,000 |
142,000 |
161,000 |
162,000 |
176,000 |
177,000 |
|
10,400 |
102,000 |
103,000 |
122,000 |
123,000 |
142,000 |
143,000 |
162,000 |
163,000 |
177,000 |
178,000 |
|
10,600 |
103,000 |
104,000 |
123,000 |
124,000 |
143,000 |
144,000 |
163,000 |
164,000 |
178,000 |
179,000 |
|
10,800 |
104,000 |
105,000 |
124,000 |
125,000 |
144,000 |
145,000 |
164,000 |
165,000 |
179,000 |
180,000 |
|
11,000 |
105,000 |
106,000 |
125,000 |
126,000 |
145,000 |
146,000 |
165,000 |
166,000 |
180,000 |
181,000 |
|
11,200 |
106,000 |
107,000 |
126,000 |
127,000 |
146,000 |
147,000 |
166,000 |
167,000 |
181,000 |
182,000 |
|
11,400 |
107,000 |
108,000 |
127,000 |
128,000 |
147,000 |
148,000 |
167,000 |
168,000 |
182,000 |
183,000 |
|
11,600 |
108,000 |
109,000 |
128,000 |
129,000 |
148,000 |
149,000 |
168,000 |
169,000 |
183,000 |
184,000 |
|
11,800 |
109,000 |
110,000 |
129,000 |
130,000 |
149,000 |
150,000 |
169,000 |
170,000 |
184,000 |
185,000 |
|
12,000 |
110,000 |
111,000 |
130,000 |
131,000 |
150,000 |
151,000 |
170,000 |
171,000 |
185,000 |
186,000 |
|
12,200 |
111,000 |
112,000 |
131,000 |
132,000 |
151,000 |
152,000 |
171,000 |
172,000 |
186,000 |
187,000 |
|
12,400 |
112,000 |
113,000 |
132,000 |
133,000 |
152,000 |
153,000 |
172,000 |
173,000 |
187,000 |
188,000 |
|
12,600 |
113,000 |
114,000 |
133,000 |
134,000 |
153,000 |
154,000 |
173,000 |
174,000 |
188,000 |
189,000 |
|
12,800 |
114,000 |
115,000 |
134,000 |
135,000 |
154,000 |
155,000 |
174,000 |
175,000 |
189,000 |
190,000 |
|
13,000 |
115,000 |
116,000 |
135,000 |
136,000 |
155,000 |
156,000 |
175,000 |
176,000 |
190,000 |
191,000 |
|
13,200 |
116,000 |
117,000 |
136,000 |
137,000 |
156,000 |
157,000 |
176,000 |
177,000 |
191,000 |
192,000 |
|
13,400 |
117,000 |
118,000 |
137,000 |
138,000 |
157,000 |
158,000 |
177,000 |
178,000 |
192,000 |
193,000 |
|
13,600 |
118,000 |
119,000 |
138,000 |
139,000 |
158,000 |
159,000 |
178,000 |
179,000 |
193,000 |
194,000 |
|
13,800 |
119,000 |
120,000 |
139,000 |
140,000 |
159,000 |
160,000 |
179,000 |
180,000 |
194,000 |
195,000 |
|
14,000 |
120,000 |
121,000 |
140,000 |
141,000 |
160,000 |
161,000 |
180,000 |
181,000 |
195,000 |
196,000 |
|
14,200 |
121,000 |
122,000 |
141,000 |
142,000 |
161,000 |
162,000 |
181,000 |
182,000 |
196,000 |
197,000 |
|
14,400 |
122,000 |
123,000 |
142,000 |
143,000 |
162,000 |
163,000 |
182,000 |
183,000 |
197,000 |
198,000 |
|
14,600 |
123,000 |
124,000 |
143,000 |
144,000 |
163,000 |
164,000 |
183,000 |
184,000 |
198,000 |
199,000 |
|
14,800 |
124,000 |
125,000 |
144,000 |
145,000 |
164,000 |
165,000 |
184,000 |
185,000 |
199,000 |
200,000 |
|
15,000 |
125,000 |
126,000 |
145,000 |
146,000 |
165,000 |
166,000 |
185,000 |
186,000 |
200,000 |
201,000 |
|
15,200 |
126,000 |
127,000 |
146,000 |
147,000 |
166,000 |
167,000 |
186,000 |
187,000 |
201,000 |
202,000 |
|
15,400 |
127,000 |
128,000 |
147,000 |
148,000 |
167,000 |
168,000 |
187,000 |
188,000 |
202,000 |
203,000 |
|
15,600 |
128,000 |
129,000 |
148,000 |
149,000 |
168,000 |
169,000 |
188,000 |
189,000 |
203,000 |
204,000 |
|
15,800 |
129,000 |
130,000 |
149,000 |
150,000 |
169,000 |
170,000 |
189,000 |
190,000 |
204,000 |
205,000 |
|
16,000 |
130,000 |
131,000 |
150,000 |
151,000 |
170,000 |
171,000 |
190,000 |
191,000 |
205,000 |
206,000 |
|
16,250 |
131,000 |
132,000 |
151,000 |
152,000 |
171,000 |
172,000 |
191,000 |
192,000 |
206,000 |
207,000 |
|
16,500 |
132,000 |
133,000 |
152,000 |
153,000 |
172,000 |
173,000 |
192,000 |
193,000 |
207,000 |
208,000 |
|
16,750 |
133,000 |
134,000 |
153,000 |
154,000 |
173,000 |
174,000 |
193,000 |
194,000 |
208,000 |
209,000 |
|
17,000 |
134,000 |
135,000 |
154,000 |
155,000 |
174,000 |
175,000 |
194,000 |
195,000 |
209,000 |
210,000 |
|
17,250 |
135,000 |
136,000 |
155,000 |
156,000 |
175,000 |
176,000 |
195,000 |
196,000 |
210,000 |
211,000 |
|
17,500 |
136,000 |
137,000 |
156,000 |
157,000 |
176,000 |
177,000 |
196,000 |
197,000 |
211,000 |
212,000 |
|
17,750 |
137,000 |
138,000 |
157,000 |
158,000 |
177,000 |
178,000 |
197,000 |
198,000 |
212,000 |
213,000 |
|
18,000 |
138,000 |
139,000 |
158,000 |
159,000 |
178,000 |
179,000 |
198,000 |
199,000 |
213,000 |
214,000 |
|
18,250 |
139,000 |
140,000 |
159,000 |
160,000 |
179,000 |
180,000 |
199,000 |
200,000 |
214,000 |
215,000 |
|
18,500 |
140,000 |
141,000 |
160,000 |
161,000 |
180,000 |
181,000 |
200,000 |
201,000 |
215,000 |
216,000 |
|
18,750 |
141,000 |
142,000 |
161,000 |
162,000 |
181,000 |
182,000 |
201,000 |
202,000 |
216,000 |
217,000 |
|
19,000 |
142,000 |
143,000 |
162,000 |
163,000 |
182,000 |
183,000 |
202,000 |
203,000 |
217,000 |
218,000 |
|
19,250 |
143,000 |
144,000 |
163,000 |
164,000 |
183,000 |
184,000 |
203,000 |
204,000 |
218,000 |
219,000 |
|
19,500 |
144,000 |
145,000 |
164,000 |
165,000 |
184,000 |
185,000 |
204,000 |
205,000 |
219,000 |
220,000 |
|
19,750 |
145,000 |
146,000 |
165,000 |
166,000 |
185,000 |
186,000 |
205,000 |
206,000 |
220,000 |
221,000 |
|
20,000 |
146,000 |
147,000 |
166,000 |
167,000 |
186,000 |
187,000 |
206,000 |
207,000 |
221,000 |
222,000 |
|
20,250 |
147,000 |
148,000 |
167,000 |
168,000 |
187,000 |
188,000 |
207,000 |
208,000 |
222,000 |
223,000 |
|
20,500 |
148,000 |
149,000 |
168,000 |
169,000 |
188,000 |
189,000 |
208,000 |
209,000 |
223,000 |
224,000 |
|
20,750 |
149,000 |
150,000 |
169,000 |
170,000 |
189,000 |
190,000 |
209,000 |
210,000 |
224,000 |
225,000 |
|
21,000 |
150,000 |
152,000 |
170,000 |
172,000 |
190,000 |
192,000 |
210,000 |
212,000 |
225,000 |
227,000 |
|
21,500 |
152,000 |
154,000 |
172,000 |
174,000 |
192,000 |
194,000 |
212,000 |
214,000 |
227,000 |
229,000 |
|
22,000 |
154,000 |
156,000 |
174,000 |
176,000 |
194,000 |
196,000 |
214,000 |
216,000 |
229,000 |
231,000 |
|
22,500 |
156,000 |
158,000 |
176,000 |
178,000 |
196,000 |
198,000 |
216,000 |
218,000 |
231,000 |
233,000 |
|
23,000 |
158,000 |
160,000 |
178,000 |
180,000 |
198,000 |
200,000 |
218,000 |
220,000 |
233,000 |
235,000 |
|
|
|||||||||||||
|
５人 |
６人 |
７人 |
８人 |
９人 |
10人 |
||||||||
|
|
|||||||||||||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
|
190,000 |
191,000 |
205,000 |
206,000 |
220,000 |
221,000 |
235,000 |
236,000 |
250,000 |
251,000 |
265,000 |
266,000 |
||
|
191,000 |
192,000 |
206,000 |
207,000 |
221,000 |
222,000 |
236,000 |
237,000 |
251,000 |
252,000 |
266,000 |
267,000 |
||
|
192,000 |
193,000 |
207,000 |
208,000 |
222,000 |
223,000 |
237,000 |
238,000 |
252,000 |
253,000 |
267,000 |
268,000 |
||
|
193,000 |
194,000 |
208,000 |
209,000 |
223,000 |
224,000 |
238,000 |
239,000 |
253,000 |
254,000 |
268,000 |
269,000 |
||
|
194,000 |
195,000 |
209,000 |
210,000 |
224,000 |
225,000 |
239,000 |
240,000 |
254,000 |
255,000 |
269,000 |
270,000 |
||
|
195,000 |
196,000 |
210,000 |
211,000 |
225,000 |
226,000 |
240,000 |
241,000 |
255,000 |
256,000 |
270,000 |
271,000 |
||
|
196,000 |
197,000 |
211,000 |
212,000 |
226,000 |
227,000 |
241,000 |
242,000 |
256,000 |
257,000 |
271,000 |
272,000 |
||
|
197,000 |
198,000 |
212,000 |
213,000 |
227,000 |
228,000 |
242,000 |
243,000 |
257,000 |
258,000 |
272,000 |
273,000 |
||
|
198,000 |
199,000 |
213,000 |
214,000 |
228,000 |
229,000 |
243,000 |
244,000 |
258,000 |
259,000 |
273,000 |
274,000 |
||
|
199,000 |
200,000 |
214,000 |
215,000 |
229,000 |
230,000 |
244,000 |
245,000 |
259,000 |
260,000 |
274,000 |
275,000 |
||
|
200,000 |
201,000 |
215,000 |
216,000 |
230,000 |
231,000 |
245,000 |
246,000 |
260,000 |
261,000 |
275,000 |
276,000 |
||
|
201,000 |
202,000 |
216,000 |
217,000 |
231,000 |
232,000 |
246,000 |
247,000 |
261,000 |
262,000 |
276,000 |
277,000 |
||
|
202,000 |
203,000 |
217,000 |
218,000 |
232,000 |
233,000 |
247,000 |
248,000 |
262,000 |
263,000 |
277,000 |
278,000 |
||
|
203,000 |
204,000 |
218,000 |
219,000 |
233,000 |
234,000 |
248,000 |
249,000 |
263,000 |
264,000 |
278,000 |
279,000 |
||
|
204,000 |
205,000 |
219,000 |
220,000 |
234,000 |
235,000 |
249,000 |
250,000 |
264,000 |
265,000 |
279,000 |
280,000 |
||
|
205,000 |
206,000 |
220,000 |
221,000 |
235,000 |
236,000 |
250,000 |
251,000 |
265,000 |
266,000 |
280,000 |
281,000 |
||
|
206,000 |
207,000 |
221,000 |
222,000 |
236,000 |
237,000 |
251,000 |
252,000 |
266,000 |
267,000 |
281,000 |
282,000 |
||
|
207,000 |
208,000 |
222,000 |
223,000 |
237,000 |
238,000 |
252,000 |
253,000 |
267,000 |
268,000 |
282,000 |
283,000 |
||
|
208,000 |
209,000 |
223,000 |
224,000 |
238,000 |
239,000 |
253,000 |
254,000 |
268,000 |
269,000 |
283,000 |
284,000 |
||
|
209,000 |
210,000 |
224,000 |
225,000 |
239,000 |
240,000 |
254,000 |
255,000 |
269,000 |
270,000 |
284,000 |
285,000 |
||
|
210,000 |
211,000 |
225,000 |
226,000 |
240,000 |
241,000 |
255,000 |
256,000 |
270,000 |
271,000 |
285,000 |
286,000 |
||
|
211,000 |
212,000 |
226,000 |
227,000 |
241,000 |
242,000 |
256,000 |
257,000 |
271,000 |
272,000 |
286,000 |
287,000 |
||
|
212,000 |
213,000 |
227,000 |
228,000 |
242,000 |
243,000 |
257,000 |
258,000 |
272,000 |
273,000 |
287,000 |
288,000 |
||
|
213,000 |
214,000 |
228,000 |
229,000 |
243,000 |
244,000 |
258,000 |
259,000 |
273,000 |
274,000 |
288,000 |
289,000 |
||
|
214,000 |
215,000 |
229,000 |
230,000 |
244,000 |
245,000 |
259,000 |
260,000 |
274,000 |
275,000 |
289,000 |
290,000 |
||
|
215,000 |
216,000 |
230,000 |
231,000 |
245,000 |
246,000 |
260,000 |
261,000 |
275,000 |
276,000 |
290,000 |
291,000 |
||
|
216,000 |
217,000 |
231,000 |
232,000 |
246,000 |
247,000 |
261,000 |
262,000 |
276,000 |
277,000 |
291,000 |
292,000 |
||
|
217,000 |
218,000 |
232,000 |
233,000 |
247,000 |
248,000 |
262,000 |
263,000 |
277,000 |
278,000 |
292,000 |
293,000 |
||
|
218,000 |
219,000 |
233,000 |
234,000 |
248,000 |
249,000 |
263,000 |
264,000 |
278,000 |
279,000 |
293,000 |
294,000 |
||
|
219,000 |
220,000 |
234,000 |
235,000 |
249,000 |
250,000 |
264,000 |
265,000 |
279,000 |
280,000 |
294,000 |
295,000 |
||
|
220,000 |
221,000 |
235,000 |
236,000 |
250,000 |
251,000 |
265,000 |
266,000 |
280,000 |
281,000 |
295,000 |
296,000 |
||
|
221,000 |
222,000 |
236,000 |
237,000 |
251,000 |
252,000 |
266,000 |
267,000 |
281,000 |
282,000 |
296,000 |
297,000 |
||
|
222,000 |
223,000 |
237,000 |
238,000 |
252,000 |
253,000 |
267,000 |
268,000 |
282,000 |
283,000 |
297,000 |
298,000 |
||
|
223,000 |
224,000 |
238,000 |
239,000 |
253,000 |
254,000 |
268,000 |
269,000 |
283,000 |
284,000 |
298,000 |
299,000 |
||
|
224,000 |
225,000 |
239,000 |
240,000 |
254,000 |
255,000 |
269,000 |
270,000 |
284,000 |
285,000 |
299,000 |
300,000 |
||
|
225,000 |
226,000 |
240,000 |
241,000 |
255,000 |
256,000 |
270,000 |
271,000 |
285,000 |
286,000 |
300,000 |
301,000 |
||
|
226,000 |
227,000 |
241,000 |
242,000 |
256,000 |
257,000 |
271,000 |
272,000 |
286,000 |
287,000 |
301,000 |
302,000 |
||
|
227,000 |
228,000 |
242,000 |
243,000 |
257,000 |
258,000 |
272,000 |
273,000 |
287,000 |
288,000 |
302,000 |
303,000 |
||
|
228,000 |
229,000 |
243,000 |
244,000 |
258,000 |
259,000 |
273,000 |
274,000 |
288,000 |
289,000 |
303,000 |
304,000 |
||
|
229,000 |
230,000 |
244,000 |
245,000 |
259,000 |
260,000 |
274,000 |
275,000 |
289,000 |
290,000 |
304,000 |
305,000 |
||
|
230,000 |
231,000 |
245,000 |
246,000 |
260,000 |
261,000 |
275,000 |
276,000 |
290,000 |
291,000 |
305,000 |
306,000 |
||
|
231,000 |
232,000 |
246,000 |
247,000 |
261,000 |
262,000 |
276,000 |
277,000 |
291,000 |
292,000 |
306,000 |
307,000 |
||
|
232,000 |
233,000 |
247,000 |
248,000 |
262,000 |
263,000 |
277,000 |
278,000 |
292,000 |
293,000 |
307,000 |
308,000 |
||
|
233,000 |
234,000 |
248,000 |
249,000 |
263,000 |
264,000 |
278,000 |
279,000 |
293,000 |
294,000 |
308,000 |
309,000 |
||
|
234,000 |
235,000 |
249,000 |
250,000 |
264,000 |
265,000 |
279,000 |
280,000 |
294,000 |
295,000 |
309,000 |
310,000 |
||
|
235,000 |
236,000 |
250,000 |
251,000 |
265,000 |
266,000 |
280,000 |
281,000 |
295,000 |
296,000 |
310,000 |
311,000 |
||
|
236,000 |
237,000 |
251,000 |
252,000 |
266,000 |
267,000 |
281,000 |
282,000 |
296,000 |
297,000 |
311,000 |
312,000 |
||
|
237,000 |
238,000 |
252,000 |
253,000 |
267,000 |
268,000 |
282,000 |
283,000 |
297,000 |
298,000 |
312,000 |
313,000 |
||
|
238,000 |
239,000 |
253,000 |
254,000 |
268,000 |
269,000 |
283,000 |
284,000 |
298,000 |
299,000 |
313,000 |
314,000 |
||
|
239,000 |
240,000 |
254,000 |
255,000 |
269,000 |
270,000 |
284,000 |
285,000 |
299,000 |
300,000 |
314,000 |
315,000 |
||
|
240,000 |
242,000 |
255,000 |
257,000 |
270,000 |
272,000 |
285,000 |
287,000 |
300,000 |
302,000 |
315,000 |
317,000 |
||
|
242,000 |
244,000 |
257,000 |
259,000 |
272,000 |
274,000 |
287,000 |
289,000 |
302,000 |
304,000 |
317,000 |
319,000 |
||
|
244,000 |
246,000 |
259,000 |
261,000 |
274,000 |
276,000 |
289,000 |
291,000 |
304,000 |
306,000 |
319,000 |
321,000 |
||
|
246,000 |
248,000 |
261,000 |
263,000 |
276,000 |
278,000 |
291,000 |
293,000 |
306,000 |
308,000 |
321,000 |
323,000 |
||
|
248,000 |
250,000 |
263,000 |
265,000 |
278,000 |
280,000 |
293,000 |
295,000 |
308,000 |
310,000 |
323,000 |
325,000 |
||
(三)
|
税額 |
扶養親族の数 |
|||||||||
|
０人 |
１人 |
２人 |
３人 |
４人 |
||||||
|
その年の勤労控除後の給与の金額から生命保険料控除及び社会保険料控除を行つた後の金額 |
||||||||||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
23,500 |
160,000 |
162,000 |
180,000 |
182,000 |
200,000 |
202,000 |
220,000 |
222,000 |
235,000 |
237,000 |
|
24,000 |
162,000 |
164,000 |
182,000 |
184,000 |
202,000 |
204,000 |
222,000 |
224,000 |
237,000 |
239,000 |
|
24,500 |
164,000 |
166,000 |
184,000 |
186,000 |
204,000 |
206,000 |
224,000 |
226,000 |
239,000 |
241,000 |
|
25,000 |
166,000 |
168,000 |
186,000 |
188,000 |
206,000 |
208,000 |
226,000 |
228,000 |
241,000 |
243,000 |
|
25,500 |
168,000 |
170,000 |
188,000 |
190,000 |
208,000 |
210,000 |
228,000 |
230,000 |
243,000 |
245,000 |
|
26,000 |
170,000 |
172,000 |
190,000 |
192,000 |
210,000 |
212,000 |
230,000 |
232,000 |
245,000 |
247,000 |
|
26,600 |
172,000 |
174,000 |
192,000 |
194,000 |
212,000 |
214,000 |
232,000 |
234,000 |
247,000 |
249,000 |
|
27,200 |
174,000 |
176,000 |
194,000 |
196,000 |
214,000 |
216,000 |
234,000 |
236,000 |
249,000 |
251,000 |
|
27,800 |
176,000 |
178,000 |
196,000 |
198,000 |
216,000 |
218,000 |
236,000 |
238,000 |
251,000 |
253,000 |
|
28,400 |
178,000 |
180,000 |
198,000 |
200,000 |
218,000 |
220,000 |
238,000 |
240,000 |
253,000 |
255,000 |
|
29,000 |
180,000 |
182,000 |
200,000 |
202,000 |
220,000 |
222,000 |
240,000 |
242,000 |
255,000 |
257,000 |
|
29,600 |
182,000 |
184,000 |
202,000 |
204,000 |
222,000 |
224,000 |
242,000 |
244,000 |
257,000 |
259,000 |
|
30,200 |
184,000 |
186,000 |
204,000 |
206,000 |
224,000 |
226,000 |
244,000 |
246,000 |
259,000 |
261,000 |
|
30,800 |
186,000 |
188,000 |
206,000 |
208,000 |
226,000 |
228,000 |
246,000 |
248,000 |
261,000 |
263,000 |
|
31,400 |
188,000 |
190,000 |
208,000 |
210,000 |
228,000 |
230,000 |
248,000 |
250,000 |
263,000 |
265,000 |
|
32,000 |
190,000 |
192,000 |
210,000 |
212,000 |
230,000 |
232,000 |
250,000 |
252,000 |
265,000 |
267,000 |
|
32,600 |
192,000 |
194,000 |
212,000 |
214,000 |
232,000 |
234,000 |
252,000 |
254,000 |
267,000 |
269,000 |
|
33,200 |
194,000 |
196,000 |
214,000 |
216,000 |
234,000 |
236,000 |
254,000 |
256,000 |
269,000 |
271,000 |
|
33,800 |
196,000 |
198,000 |
216,000 |
218,000 |
236,000 |
238,000 |
256,000 |
258,000 |
271,000 |
273,000 |
|
34,400 |
198,000 |
200,000 |
218,000 |
220,000 |
238,000 |
240,000 |
258,000 |
260,000 |
273,000 |
275,000 |
|
35,000 |
200,000 |
202,000 |
220,000 |
222,000 |
240,000 |
242,000 |
260,000 |
262,000 |
275,000 |
277,000 |
|
35,600 |
202,000 |
204,000 |
222,000 |
224,000 |
242,000 |
244,000 |
262,000 |
264,000 |
277,000 |
279,000 |
|
36,200 |
204,000 |
206,000 |
224,000 |
226,000 |
244,000 |
246,000 |
264,000 |
266,000 |
279,000 |
281,000 |
|
36,800 |
206,000 |
208,000 |
226,000 |
228,000 |
246,000 |
248,000 |
266,000 |
268,000 |
281,000 |
283,000 |
|
37,400 |
208,000 |
210,000 |
228,000 |
230,000 |
248,000 |
250,000 |
268,000 |
270,000 |
283,000 |
285,000 |
|
38,000 |
210,000 |
212,000 |
230,000 |
232,000 |
250,000 |
252,000 |
270,000 |
272,000 |
285,000 |
287,000 |
|
38,600 |
212,000 |
214,000 |
232,000 |
234,000 |
252,000 |
254,000 |
272,000 |
274,000 |
287,000 |
289,000 |
|
39,200 |
214,000 |
216,000 |
234,000 |
236,000 |
254,000 |
256,000 |
274,000 |
276,000 |
289,000 |
291,000 |
|
39,800 |
216,000 |
218,000 |
236,000 |
238,000 |
256,000 |
258,000 |
276,000 |
278,000 |
291,000 |
293,000 |
|
40,400 |
218,000 |
220,000 |
238,000 |
240,000 |
258,000 |
260,000 |
278,000 |
280,000 |
293,000 |
295,000 |
|
41,000 |
220,000 |
222,000 |
240,000 |
242,000 |
260,000 |
262,000 |
280,000 |
282,000 |
295,000 |
297,000 |
|
41,600 |
222,000 |
224,000 |
242,000 |
244,000 |
262,000 |
264,000 |
282,000 |
284,000 |
297,000 |
299,000 |
|
42,200 |
224,000 |
226,000 |
244,000 |
246,000 |
264,000 |
266,000 |
284,000 |
286,000 |
299,000 |
301,000 |
|
42,800 |
226,000 |
228,000 |
246,000 |
248,000 |
266,000 |
268,000 |
286,000 |
288,000 |
301,000 |
303,000 |
|
43,400 |
228,000 |
230,000 |
248,000 |
250,000 |
268,000 |
270,000 |
288,000 |
290,000 |
303,000 |
305,000 |
|
44,000 |
230,000 |
232,000 |
250,000 |
252,000 |
270,000 |
272,000 |
290,000 |
292,000 |
305,000 |
307,000 |
|
44,600 |
232,000 |
234,000 |
252,000 |
254,000 |
272,000 |
274,000 |
292,000 |
294,000 |
307,000 |
309,000 |
|
45,200 |
234,000 |
236,000 |
254,000 |
256,000 |
274,000 |
276,000 |
294,000 |
296,000 |
309,000 |
311,000 |
|
45,800 |
236,000 |
238,000 |
256,000 |
258,000 |
276,000 |
278,000 |
296,000 |
298,000 |
311,000 |
313,000 |
|
46,400 |
238,000 |
240,000 |
258,000 |
260,000 |
278,000 |
280,000 |
298,000 |
300,000 |
313,000 |
315,000 |
|
47,000 |
240,000 |
242,000 |
260,000 |
262,000 |
280,000 |
282,000 |
300,000 |
302,000 |
315,000 |
317,000 |
|
47,600 |
242,000 |
244,000 |
262,000 |
264,000 |
282,000 |
284,000 |
302,000 |
304,000 |
317,000 |
319,000 |
|
48,200 |
244,000 |
246,000 |
264,000 |
266,000 |
284,000 |
286,000 |
304,000 |
306,000 |
319,000 |
321,000 |
|
48,800 |
246,000 |
248,000 |
266,000 |
268,000 |
286,000 |
288,000 |
306,000 |
308,000 |
321,000 |
323,000 |
|
49,400 |
248,000 |
250,000 |
268,000 |
270,000 |
288,000 |
290,000 |
308,000 |
310,000 |
323,000 |
325,000 |
|
50,000 |
250,000 |
253,000 |
270,000 |
273,000 |
290,000 |
293,000 |
310,000 |
313,000 |
325,000 |
328,000 |
|
51,050 |
253,000 |
256,000 |
273,000 |
276,000 |
293,000 |
296,000 |
313,000 |
316,000 |
328,000 |
331,000 |
|
52,100 |
256,000 |
259,000 |
276,000 |
279,000 |
296,000 |
299,000 |
316,000 |
319,000 |
331,000 |
334,000 |
|
53,150 |
259,000 |
262,000 |
279,000 |
282,000 |
299,000 |
302,000 |
319,000 |
322,000 |
334,000 |
337,000 |
|
54,200 |
262,000 |
265,000 |
282,000 |
285,000 |
302,000 |
305,000 |
322,000 |
325,000 |
337,000 |
340,000 |
|
55,250 |
265,000 |
268,000 |
285,000 |
288,000 |
305,000 |
308,000 |
325,000 |
328,000 |
340,000 |
343,000 |
|
56,300 |
268,000 |
271,000 |
288,000 |
291,000 |
308,000 |
311,000 |
328,000 |
331,000 |
343,000 |
346,000 |
|
57,350 |
271,000 |
274,000 |
291,000 |
294,000 |
311,000 |
314,000 |
331,000 |
334,000 |
346,000 |
349,000 |
|
58,400 |
274,000 |
277,000 |
294,000 |
297,000 |
314,000 |
317,000 |
334,000 |
337,000 |
349,000 |
352,000 |
|
59,450 |
277,000 |
280,000 |
297,000 |
300,000 |
317,000 |
320,000 |
337,000 |
340,000 |
352,000 |
355,000 |
|
|
|||||||||||||
|
５人 |
６人 |
７人 |
８人 |
９人 |
10人 |
||||||||
|
|
|||||||||||||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
|
250,000 |
252,000 |
265,000 |
267,000 |
280,000 |
282,000 |
295,000 |
297,000 |
310,000 |
312,000 |
325,000 |
327,000 |
||
|
252,000 |
254,000 |
267,000 |
269,000 |
282,000 |
284,000 |
297,000 |
299,000 |
312,000 |
314,000 |
327,000 |
329,000 |
||
|
254,000 |
256,000 |
269,000 |
271,000 |
284,000 |
286,000 |
299,000 |
301,000 |
314,000 |
316,000 |
329,000 |
331,000 |
||
|
256,000 |
258,000 |
271,000 |
273,000 |
286,000 |
288,000 |
301,000 |
303,000 |
316,000 |
318,000 |
331,000 |
333,000 |
||
|
258,000 |
260,000 |
273,000 |
275,000 |
288,000 |
290,000 |
303,000 |
305,000 |
318,000 |
320,000 |
333,000 |
335,000 |
||
|
260,000 |
262,000 |
275,000 |
277,000 |
290,000 |
292,000 |
305,000 |
307,000 |
320,000 |
322,000 |
335,000 |
337,000 |
||
|
262,000 |
264,000 |
277,000 |
279,000 |
292,000 |
294,000 |
307,000 |
309,000 |
322,000 |
324,000 |
337,000 |
339,000 |
||
|
264,000 |
266,000 |
279,000 |
281,000 |
294,000 |
296,000 |
309,000 |
311,000 |
324,000 |
326,000 |
339,000 |
341,000 |
||
|
266,000 |
268,000 |
281,000 |
283,000 |
296,000 |
298,000 |
311,000 |
313,000 |
326,000 |
328,000 |
341,000 |
343,000 |
||
|
268,000 |
270,000 |
283,000 |
285,000 |
298,000 |
300,000 |
313,000 |
315,000 |
328,000 |
330,000 |
343,000 |
345,000 |
||
|
270,000 |
272,000 |
285,000 |
287,000 |
300,000 |
302,000 |
315,000 |
317,000 |
330,000 |
332,000 |
345,000 |
347,000 |
||
|
272,000 |
274,000 |
287,000 |
289,000 |
302,000 |
304,000 |
317,000 |
319,000 |
332,000 |
334,000 |
347,000 |
349,000 |
||
|
274,000 |
276,000 |
289,000 |
291,000 |
304,000 |
306,000 |
319,000 |
321,000 |
334,000 |
336,000 |
349,000 |
351,000 |
||
|
276,000 |
278,000 |
291,000 |
293,000 |
306,000 |
308,000 |
321,000 |
323,000 |
336,000 |
338,000 |
351,000 |
353,000 |
||
|
278,000 |
280,000 |
293,000 |
295,000 |
308,000 |
310,000 |
323,000 |
325,000 |
338,000 |
340,000 |
353,000 |
355,000 |
||
|
280,000 |
282,000 |
295,000 |
297,000 |
310,000 |
312,000 |
325,000 |
327,000 |
340,000 |
342,000 |
355,000 |
357,000 |
||
|
282,000 |
284,000 |
297,000 |
299,000 |
312,000 |
314,000 |
327,000 |
329,000 |
342,000 |
344,000 |
357,000 |
359,000 |
||
|
284,000 |
286,000 |
299,000 |
301,000 |
314,000 |
316,000 |
329,000 |
331,000 |
344,000 |
346,000 |
359,000 |
361,000 |
||
|
286,000 |
288,000 |
301,000 |
303,000 |
316,000 |
318,000 |
331,000 |
333,000 |
346,000 |
348,000 |
361,000 |
363,000 |
||
|
288,000 |
290,000 |
303,000 |
305,000 |
318,000 |
320,000 |
333,000 |
335,000 |
348,000 |
350,000 |
363,000 |
365,000 |
||
|
290,000 |
292,000 |
305,000 |
307,000 |
320,000 |
322,000 |
335,000 |
337,000 |
350,000 |
352,000 |
365,000 |
367,000 |
||
|
292,000 |
294,000 |
307,000 |
309,000 |
322,000 |
324,000 |
337,000 |
339,000 |
352,000 |
354,000 |
367,000 |
369,000 |
||
|
294,000 |
296,000 |
309,000 |
311,000 |
324,000 |
326,000 |
339,000 |
341,000 |
354,000 |
356,000 |
369,000 |
371,000 |
||
|
296,000 |
298,000 |
311,000 |
313,000 |
326,000 |
328,000 |
341,000 |
343,000 |
356,000 |
358,000 |
371,000 |
373,000 |
||
|
298,000 |
300,000 |
313,000 |
315,000 |
328,000 |
330,000 |
343,000 |
345,000 |
358,000 |
360,000 |
373,000 |
375,000 |
||
|
300,000 |
302,000 |
315,000 |
317,000 |
330,000 |
332,000 |
345,000 |
347,000 |
360,000 |
362,000 |
375,000 |
377,000 |
||
|
302,000 |
304,000 |
317,000 |
319,000 |
332,000 |
334,000 |
347,000 |
349,000 |
362,000 |
364,000 |
377,000 |
379,000 |
||
|
304,000 |
306,000 |
319,000 |
321,000 |
334,000 |
336,000 |
349,000 |
351,000 |
364,000 |
366,000 |
379,000 |
381,000 |
||
|
306,000 |
308,000 |
321,000 |
323,000 |
336,000 |
338,000 |
351,000 |
353,000 |
366,000 |
368,000 |
381,000 |
383,000 |
||
|
308,000 |
310,000 |
323,000 |
325,000 |
338,000 |
340,000 |
353,000 |
355,000 |
368,000 |
370,000 |
383,000 |
385,000 |
||
|
310,000 |
312,000 |
325,000 |
327,000 |
340,000 |
342,000 |
355,000 |
357,000 |
370,000 |
372,000 |
385,000 |
387,000 |
||
|
312,000 |
314,000 |
327,000 |
329,000 |
342,000 |
344,000 |
357,000 |
359,000 |
372,000 |
374,000 |
387,000 |
389,000 |
||
|
314,000 |
316,000 |
329,000 |
331,000 |
344,000 |
346,000 |
359,000 |
361,000 |
374,000 |
376,000 |
389,000 |
391,000 |
||
|
316,000 |
318,000 |
331,000 |
333,000 |
346,000 |
348,000 |
361,000 |
363,000 |
376,000 |
378,000 |
391,000 |
393,000 |
||
|
318,000 |
320,000 |
333,000 |
335,000 |
348,000 |
350,000 |
363,000 |
365,000 |
378,000 |
380,000 |
393,000 |
395,000 |
||
|
320,000 |
322,000 |
335,000 |
337,000 |
350,000 |
352,000 |
365,000 |
367,000 |
380,000 |
382,000 |
395,000 |
397,000 |
||
|
322,000 |
324,000 |
337,000 |
339,000 |
352,000 |
354,000 |
367,000 |
369,000 |
382,000 |
384,000 |
397,000 |
399,000 |
||
|
324,000 |
326,000 |
339,000 |
341,000 |
354,000 |
356,000 |
369,000 |
371,000 |
384,000 |
386,000 |
399,000 |
401,000 |
||
|
326,000 |
328,000 |
341,000 |
343,000 |
356,000 |
358,000 |
371,000 |
373,000 |
386,000 |
388,000 |
401,000 |
403,000 |
||
|
328,000 |
330,000 |
343,000 |
345,000 |
358,000 |
360,000 |
373,000 |
375,000 |
388,000 |
390,000 |
403,000 |
405,000 |
||
|
330,000 |
332,000 |
345,000 |
347,000 |
360,000 |
362,000 |
375,000 |
377,000 |
390,000 |
392,000 |
405,000 |
407,000 |
||
|
332,000 |
334,000 |
347,000 |
349,000 |
362,000 |
364,000 |
377,000 |
379,000 |
392,000 |
394,000 |
407,000 |
409,000 |
||
|
334,000 |
336,000 |
349,000 |
351,000 |
364,000 |
366,000 |
379,000 |
381,000 |
394,000 |
396,000 |
409,000 |
411,000 |
||
|
336,000 |
338,000 |
351,000 |
353,000 |
366,000 |
368,000 |
381,000 |
383,000 |
396,000 |
398,000 |
411,000 |
413,000 |
||
|
338,000 |
340,000 |
353,000 |
355,000 |
368,000 |
370,000 |
383,000 |
385,000 |
398,000 |
400,000 |
413,000 |
415,000 |
||
|
340,000 |
343,000 |
355,000 |
358,000 |
370,000 |
373,000 |
385,000 |
388,000 |
400,000 |
403,000 |
415,000 |
418,000 |
||
|
343,000 |
346,000 |
358,000 |
361,000 |
373,000 |
376,000 |
388,000 |
391,000 |
403,000 |
406,000 |
418,000 |
421,000 |
||
|
346,000 |
349,000 |
361,000 |
364,000 |
376,000 |
379,000 |
391,000 |
394,000 |
406,000 |
409,000 |
421,000 |
424,000 |
||
|
349,000 |
352,000 |
364,000 |
367,000 |
379,000 |
382,000 |
394,000 |
397,000 |
409,000 |
412,000 |
424,000 |
427,000 |
||
|
352,000 |
355,000 |
367,000 |
370,000 |
382,000 |
385,000 |
397,000 |
400,000 |
412,000 |
415,000 |
427,000 |
430,000 |
||
|
355,000 |
358,000 |
370,000 |
373,000 |
385,000 |
388,000 |
400,000 |
403,000 |
415,000 |
418,000 |
430,000 |
433,000 |
||
|
358,000 |
361,000 |
373,000 |
376,000 |
388,000 |
391,000 |
403,000 |
406,000 |
418,000 |
421,000 |
433,000 |
436,000 |
||
|
361,000 |
364,000 |
376,000 |
379,000 |
391,000 |
394,000 |
406,000 |
409,000 |
421,000 |
424,000 |
436,000 |
439,000 |
||
|
364,000 |
367,000 |
379,000 |
382,000 |
394,000 |
397,000 |
409,000 |
412,000 |
424,000 |
427,000 |
439,000 |
442,000 |
||
|
367,000 |
370,000 |
382,000 |
385,000 |
397,000 |
400,000 |
412,000 |
415,000 |
427,000 |
430,000 |
442,000 |
445,000 |
||
(四)
|
税額 |
扶養親族の数 |
|||||||||
|
０人 |
１人 |
２人 |
３人 |
４人 |
||||||
|
その年の勤労控除後の給与の金額から生命保険料控除及び社会保険料控除を行つた後の金額 |
||||||||||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
60,500 |
280,000 |
283,000 |
300,000 |
303,000 |
320,000 |
323,000 |
340,000 |
343,000 |
355,000 |
358,000 |
|
61,550 |
283,000 |
286,000 |
303,000 |
306,000 |
323,000 |
326,000 |
343,000 |
346,000 |
358,000 |
361,000 |
|
62,600 |
286,000 |
289,000 |
306,000 |
309,000 |
326,000 |
329,000 |
346,000 |
349,000 |
361,000 |
364,000 |
|
63,650 |
289,000 |
292,000 |
309,000 |
312,000 |
329,000 |
332,000 |
349,000 |
352,000 |
364,000 |
367,000 |
|
64,700 |
292,000 |
295,000 |
312,000 |
315,000 |
332,000 |
335,000 |
352,000 |
355,000 |
367,000 |
370,000 |
|
65,750 |
295,000 |
298,000 |
315,000 |
318,000 |
335,000 |
338,000 |
355,000 |
358,000 |
370,000 |
373,000 |
|
66,800 |
298,000 |
301,000 |
318,000 |
321,000 |
338,000 |
341,000 |
358,000 |
361,000 |
373,000 |
376,000 |
|
67,850 |
301,000 |
304,000 |
321,000 |
324,000 |
341,000 |
344,000 |
361,000 |
364,000 |
376,000 |
379,000 |
|
68,900 |
304,000 |
307,000 |
324,000 |
327,000 |
344,000 |
347,000 |
364,000 |
367,000 |
379,000 |
382,000 |
|
69,950 |
307,000 |
310,000 |
327,000 |
330,000 |
347,000 |
350,000 |
367,000 |
370,000 |
382,000 |
385,000 |
|
71,000 |
310,000 |
313,000 |
330,000 |
333,000 |
350,000 |
353,000 |
370,000 |
373,000 |
385,000 |
388,000 |
|
72,050 |
313,000 |
316,000 |
333,000 |
336,000 |
353,000 |
356,000 |
373,000 |
376,000 |
388,000 |
391,000 |
|
73,100 |
316,000 |
319,000 |
336,000 |
339,000 |
356,000 |
359,000 |
376,000 |
379,000 |
391,000 |
394,000 |
|
74,150 |
319,000 |
322,000 |
339,000 |
342,000 |
359,000 |
362,000 |
379,000 |
382,000 |
394,000 |
397,000 |
|
75,200 |
322,000 |
325,000 |
342,000 |
345,000 |
362,000 |
365,000 |
382,000 |
385,000 |
397,000 |
400,000 |
|
76,250 |
325,000 |
328,000 |
345,000 |
348,000 |
365,000 |
368,000 |
385,000 |
388,000 |
400,000 |
403,000 |
|
77,300 |
328,000 |
331,000 |
348,000 |
351,000 |
368,000 |
371,000 |
388,000 |
391,000 |
403,000 |
406,000 |
|
78,350 |
331,000 |
334,000 |
351,000 |
354,000 |
371,000 |
374,000 |
391,000 |
394,000 |
406,000 |
409,000 |
|
79,400 |
334,000 |
337,000 |
354,000 |
357,000 |
374,000 |
377,000 |
394,000 |
397,000 |
409,000 |
412,000 |
|
80,450 |
337,000 |
340,000 |
357,000 |
360,000 |
377,000 |
380,000 |
397,000 |
400,000 |
412,000 |
415,000 |
|
81,500 |
340,000 |
343,000 |
360,000 |
363,000 |
380,000 |
383,000 |
400,000 |
403,000 |
415,000 |
418,000 |
|
82,550 |
343,000 |
346,000 |
363,000 |
366,000 |
383,000 |
386,000 |
403,000 |
406,000 |
418,000 |
421,000 |
|
83,600 |
346,000 |
349,000 |
366,000 |
369,000 |
386,000 |
389,000 |
406,000 |
409,000 |
421,000 |
424,000 |
|
84,650 |
349,000 |
352,000 |
369,000 |
372,000 |
389,000 |
392,000 |
409,000 |
412,000 |
424,000 |
427,000 |
|
85,800 |
352,000 |
355,000 |
372,000 |
375,000 |
392,000 |
395,000 |
412,000 |
415,000 |
427,000 |
430,000 |
|
87,000 |
355,000 |
358,000 |
375,000 |
378,000 |
395,000 |
398,000 |
415,000 |
418,000 |
430,000 |
433,000 |
|
88,200 |
358,000 |
361,000 |
378,000 |
381,000 |
398,000 |
401,000 |
418,000 |
421,000 |
433,000 |
436,000 |
|
89,400 |
361,000 |
364,000 |
381,000 |
384,000 |
401,000 |
404,000 |
421,000 |
424,000 |
436,000 |
439,000 |
|
90,600 |
364,000 |
367,000 |
384,000 |
387,000 |
404,000 |
407,000 |
424,000 |
427,000 |
439,000 |
442,000 |
|
91,800 |
367,000 |
370,000 |
387,000 |
390,000 |
407,000 |
410,000 |
427,000 |
430,000 |
442,000 |
445,000 |
|
93,000 |
370,000 |
374,000 |
390,000 |
394,000 |
410,000 |
414,000 |
430,000 |
434,000 |
445,000 |
449,000 |
|
94,600 |
374,000 |
378,000 |
394,000 |
398,000 |
414,000 |
418,000 |
434,000 |
438,000 |
449,000 |
453,000 |
|
96,200 |
378,000 |
382,000 |
398,000 |
402,000 |
418,000 |
422,000 |
438,000 |
442,000 |
453,000 |
457,000 |
|
97,800 |
382,000 |
386,000 |
402,000 |
406,000 |
422,000 |
426,000 |
442,000 |
446,000 |
457,000 |
461,000 |
|
99,400 |
386,000 |
390,000 |
406,000 |
410,000 |
426,000 |
430,000 |
446,000 |
450,000 |
461,000 |
465,000 |
|
101,000 |
390,000 |
394,000 |
410,000 |
414,000 |
430,000 |
434,000 |
450,000 |
454,000 |
465,000 |
469,000 |
|
102,600 |
394,000 |
398,000 |
414,000 |
418,000 |
434,000 |
438,000 |
454,000 |
458,000 |
469,000 |
473,000 |
|
104,200 |
398,000 |
402,000 |
418,000 |
422,000 |
438,000 |
442,000 |
458,000 |
462,000 |
473,000 |
477,000 |
|
105,800 |
402,000 |
406,000 |
422,000 |
426,000 |
442,000 |
446,000 |
462,000 |
466,000 |
477,000 |
481,000 |
|
107,400 |
406,000 |
410,000 |
426,000 |
430,000 |
446,000 |
450,000 |
466,000 |
470,000 |
481,000 |
485,000 |
|
109,000 |
410,000 |
414,000 |
430,000 |
434,000 |
450,000 |
454,000 |
470,000 |
474,000 |
485,000 |
489,000 |
|
110,600 |
414,000 |
418,000 |
434,000 |
438,000 |
454,000 |
458,000 |
474,000 |
478,000 |
489,000 |
493,000 |
|
112,200 |
418,000 |
422,000 |
438,000 |
442,000 |
458,000 |
462,000 |
478,000 |
482,000 |
493,000 |
497,000 |
|
113,800 |
422,000 |
426,000 |
442,000 |
446,000 |
462,000 |
466,000 |
482,000 |
486,000 |
497,000 |
501,000 |
|
115,400 |
426,000 |
430,000 |
446,000 |
450,000 |
466,000 |
470,000 |
486,000 |
490,000 |
501,000 |
505,000 |
|
117,000 |
430,000 |
434,000 |
450,000 |
454,000 |
470,000 |
474,000 |
490,000 |
494,000 |
505,000 |
509,000 |
|
118,600 |
434,000 |
438,000 |
454,000 |
458,000 |
474,000 |
478,000 |
494,000 |
498,000 |
509,000 |
513,000 |
|
120,200 |
438,000 |
442,000 |
458,000 |
462,000 |
478,000 |
482,000 |
498,000 |
502,000 |
513,000 |
517,000 |
|
121,800 |
442,000 |
446,000 |
462,000 |
466,000 |
482,000 |
486,000 |
502,000 |
506,000 |
517,000 |
521,000 |
|
123,400 |
446,000 |
450,000 |
466,000 |
470,000 |
486,000 |
490,000 |
506,000 |
510,000 |
521,000 |
525,000 |
|
125,000 |
450,000 |
454,000 |
470,000 |
474,000 |
490,000 |
494,000 |
510,000 |
514,000 |
525,000 |
529,000 |
|
126,600 |
454,000 |
458,000 |
474,000 |
478,000 |
494,000 |
498,000 |
514,000 |
518,000 |
529,000 |
533,000 |
|
128,200 |
458,000 |
462,000 |
478,000 |
482,000 |
498,000 |
502,000 |
518,000 |
522,000 |
533,000 |
537,000 |
|
129,800 |
462,000 |
466,000 |
482,000 |
486,000 |
502,000 |
506,000 |
522,000 |
526,000 |
537,000 |
541,000 |
|
131,400 |
466,000 |
470,000 |
486,000 |
490,000 |
506,000 |
510,000 |
526,000 |
530,000 |
541,000 |
545,000 |
|
|
|||||||||||
|
５人 |
６人 |
７人 |
８人 |
９人 |
10人 |
||||||
|
|
|||||||||||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
370,000 |
373,000 |
385,000 |
388,000 |
400,000 |
403,000 |
415,000 |
418,000 |
430,000 |
433,000 |
445,000 |
448,000 |
|
373,000 |
376,000 |
388,000 |
391,000 |
403,000 |
406,000 |
418,000 |
421,000 |
433,000 |
436,000 |
448,000 |
451,000 |
|
376,000 |
379,000 |
391,000 |
394,000 |
406,000 |
409,000 |
421,000 |
424,000 |
436,000 |
439,000 |
451,000 |
454,000 |
|
379,000 |
382,000 |
394,000 |
397,000 |
409,000 |
412,000 |
424,000 |
427,000 |
439,000 |
442,000 |
454,000 |
457,000 |
|
382,000 |
385,000 |
397,000 |
400,000 |
412,000 |
415,000 |
427,000 |
430,000 |
442,000 |
445,000 |
457,000 |
460,000 |
|
385,000 |
388,000 |
400,000 |
403,000 |
415,000 |
418,000 |
430,000 |
433,000 |
445,000 |
448,000 |
460,000 |
463,000 |
|
388,000 |
391,000 |
403,000 |
406,000 |
418,000 |
421,000 |
433,000 |
436,000 |
448,000 |
451,000 |
463,000 |
466,000 |
|
391,000 |
394,000 |
406,000 |
409,000 |
421,000 |
424,000 |
436,000 |
439,000 |
451,000 |
454,000 |
466,000 |
469,000 |
|
394,000 |
397,000 |
409,000 |
412,000 |
424,000 |
427,000 |
439,000 |
442,000 |
454,000 |
457,000 |
469,000 |
472,000 |
|
397,000 |
400,000 |
412,000 |
415,000 |
427,000 |
430,000 |
442,000 |
445,000 |
457,000 |
460,000 |
472,000 |
475,000 |
|
400,000 |
403,000 |
415,000 |
418,000 |
430,000 |
433,000 |
445,000 |
448,000 |
460,000 |
463,000 |
475,000 |
478,000 |
|
403,000 |
406,000 |
418,000 |
421,000 |
433,000 |
436,000 |
448,000 |
451,000 |
463,000 |
466,000 |
478,000 |
481,000 |
|
406,000 |
409,000 |
421,000 |
424,000 |
436,000 |
439,000 |
451,000 |
454,000 |
466,000 |
469,000 |
481,000 |
484,000 |
|
409,000 |
412,000 |
424,000 |
427,000 |
439,000 |
442,000 |
454,000 |
457,000 |
469,000 |
472,000 |
484,000 |
487,000 |
|
412,000 |
415,000 |
427,000 |
430,000 |
442,000 |
445,000 |
457,000 |
460,000 |
472,000 |
475,000 |
487,000 |
490,000 |
|
415,000 |
418,000 |
430,000 |
433,000 |
445,000 |
448,000 |
460,000 |
463,000 |
475,000 |
478,000 |
490,000 |
493,000 |
|
418,000 |
421,000 |
433,000 |
436,000 |
448,000 |
451,000 |
463,000 |
466,000 |
478,000 |
481,000 |
493,000 |
496,000 |
|
421,000 |
424,000 |
436,000 |
439,000 |
451,000 |
454,000 |
466,000 |
469,000 |
481,000 |
484,000 |
496,000 |
499,000 |
|
424,000 |
427,000 |
439,000 |
442,000 |
454,000 |
457,000 |
469,000 |
472,000 |
484,000 |
487,000 |
499,000 |
502,000 |
|
427,000 |
430,000 |
442,000 |
445,000 |
457,000 |
460,000 |
472,000 |
475,000 |
487,000 |
490,000 |
502,000 |
505,000 |
|
430,000 |
433,000 |
445,000 |
448,000 |
460,000 |
463,000 |
475,000 |
478,000 |
490,000 |
493,000 |
505,000 |
508,000 |
|
433,000 |
436,000 |
448,000 |
451,000 |
463,000 |
466,000 |
478,000 |
481,000 |
493,000 |
496,000 |
508,000 |
511,000 |
|
436,000 |
439,000 |
451,000 |
454,000 |
466,000 |
469,000 |
481,000 |
484,000 |
496,000 |
499,000 |
511,000 |
514,000 |
|
439,000 |
442,000 |
454,000 |
457,000 |
469,000 |
472,000 |
484,000 |
487,000 |
499,000 |
502,000 |
514,000 |
517,000 |
|
442,000 |
445,000 |
457,000 |
460,000 |
472,000 |
475,000 |
487,000 |
490,000 |
502,000 |
505,000 |
517,000 |
520,000 |
|
445,000 |
448,000 |
460,000 |
463,000 |
475,000 |
478,000 |
490,000 |
493,000 |
505,000 |
508,000 |
520,000 |
523,000 |
|
448,000 |
451,000 |
463,000 |
466,000 |
478,000 |
481,000 |
493,000 |
496,000 |
508,000 |
511,000 |
523,000 |
526,000 |
|
451,000 |
454,000 |
466,000 |
469,000 |
481,000 |
484,000 |
496,000 |
499,000 |
511,000 |
514,000 |
526,000 |
529,000 |
|
454,000 |
457,000 |
469,000 |
472,000 |
484,000 |
487,000 |
499,000 |
502,000 |
514,000 |
517,000 |
529,000 |
532,000 |
|
457,000 |
460,000 |
472,000 |
475,000 |
487,000 |
490,000 |
502,000 |
505,000 |
517,000 |
520,000 |
532,000 |
535,000 |
|
460,000 |
464,000 |
475,000 |
479,000 |
490,000 |
494,000 |
505,000 |
509,000 |
520,000 |
524,000 |
535,000 |
539,000 |
|
464,000 |
468,000 |
479,000 |
483,000 |
494,000 |
498,000 |
509,000 |
513,000 |
524,000 |
528,000 |
539,000 |
543,000 |
|
468,000 |
472,000 |
483,000 |
487,000 |
498,000 |
502,000 |
513,000 |
517,000 |
528,000 |
532,000 |
543,000 |
547,000 |
|
472,000 |
476,000 |
487,000 |
491,000 |
502,000 |
506,000 |
517,000 |
521,000 |
532,000 |
536,000 |
547,000 |
551,000 |
|
476,000 |
480,000 |
491,000 |
495,000 |
506,000 |
510,000 |
521,000 |
525,000 |
536,000 |
540,000 |
551,000 |
555,000 |
|
480,000 |
484,000 |
495,000 |
499,000 |
510,000 |
514,000 |
525,000 |
529,000 |
540,000 |
544,000 |
555,000 |
559,000 |
|
484,000 |
488,000 |
499,000 |
503,000 |
514,000 |
518,000 |
529,000 |
533,000 |
544,000 |
548,000 |
559,000 |
563,000 |
|
488,000 |
492,000 |
503,000 |
507,000 |
518,000 |
522,000 |
533,000 |
537,000 |
548,000 |
552,000 |
563,000 |
567,000 |
|
492,000 |
496,000 |
507,000 |
511,000 |
522,000 |
526,000 |
537,000 |
541,000 |
552,000 |
556,000 |
567,000 |
571,000 |
|
496,000 |
500,000 |
511,000 |
515,000 |
526,000 |
530,000 |
541,000 |
545,000 |
556,000 |
560,000 |
571,000 |
575,000 |
|
500,000 |
504,000 |
515,000 |
519,000 |
530,000 |
534,000 |
545,000 |
549,000 |
560,000 |
564,000 |
575,000 |
579,000 |
|
504,000 |
508,000 |
519,000 |
523,000 |
534,000 |
538,000 |
549,000 |
553,000 |
564,000 |
568,000 |
579,000 |
583,000 |
|
508,000 |
512,000 |
523,000 |
527,000 |
538,000 |
542,000 |
553,000 |
557,000 |
568,000 |
572,000 |
583,000 |
587,000 |
|
512,000 |
516,000 |
527,000 |
531,000 |
542,000 |
546,000 |
557,000 |
561,000 |
572,000 |
576,000 |
587,000 |
591,000 |
|
516,000 |
520,000 |
531,000 |
535,000 |
546,000 |
550,000 |
561,000 |
565,000 |
576,000 |
580,000 |
591,000 |
595,000 |
|
520,000 |
524,000 |
535,000 |
539,000 |
550,000 |
554,000 |
565,000 |
569,000 |
580,000 |
584,000 |
595,000 |
599,000 |
|
524,000 |
528,000 |
539,000 |
543,000 |
554,000 |
558,000 |
569,000 |
573,000 |
584,000 |
588,000 |
599,000 |
603,000 |
|
528,000 |
532,000 |
543,000 |
547,000 |
558,000 |
562,000 |
573,000 |
577,000 |
588,000 |
592,000 |
603,000 |
607,000 |
|
532,000 |
536,000 |
547,000 |
551,000 |
562,000 |
566,000 |
577,000 |
581,000 |
592,000 |
596,000 |
607,000 |
611,000 |
|
536,000 |
540,000 |
551,000 |
555,000 |
566,000 |
570,000 |
581,000 |
585,000 |
596,000 |
600,000 |
611,000 |
615,000 |
|
540,000 |
544,000 |
555,000 |
559,000 |
570,000 |
574,000 |
585,000 |
589,000 |
600,000 |
604,000 |
615,000 |
619,000 |
|
544,000 |
548,000 |
559,000 |
563,000 |
574,000 |
578,000 |
589,000 |
593,000 |
604,000 |
608,000 |
619,000 |
623,000 |
|
548,000 |
552,000 |
563,000 |
567,000 |
578,000 |
582,000 |
593,000 |
597,000 |
608,000 |
612,000 |
623,000 |
627,000 |
|
552,000 |
556,000 |
567,000 |
571,000 |
582,000 |
586,000 |
597,000 |
601,000 |
612,000 |
616,000 |
627,000 |
631,000 |
|
556,000 |
560,000 |
571,000 |
575,000 |
586,000 |
590,000 |
601,000 |
605,000 |
616,000 |
620,000 |
631,000 |
635,000 |
(五)
|
税額 |
扶養親族の数 |
|||||||||
|
０人 |
１人 |
２人 |
３人 |
４人 |
||||||
|
その年の勤労控除後の給与の金額から生命保険料控除及び社会保険料控除を行つた後の金額 |
||||||||||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
133,000 |
470,000 |
474,000 |
490,000 |
494,000 |
510,000 |
514,000 |
530,000 |
534,000 |
545,000 |
549,000 |
|
134,600 |
474,000 |
478,000 |
494,000 |
498,000 |
514,000 |
518,000 |
534,000 |
538,000 |
549,000 |
553,000 |
|
136,200 |
478,000 |
482,000 |
498,000 |
502,000 |
518,000 |
522,000 |
538,000 |
542,000 |
553,000 |
557,000 |
|
137,800 |
482,000 |
486,000 |
502,000 |
506,000 |
522,000 |
526,000 |
542,000 |
546,000 |
557,000 |
561,000 |
|
139,400 |
486,000 |
490,000 |
506,000 |
510,000 |
526,000 |
530,000 |
546,000 |
550,000 |
561,000 |
565,000 |
|
141,000 |
490,000 |
494,000 |
510,000 |
514,000 |
530,000 |
534,000 |
550,000 |
554,000 |
565,000 |
569,000 |
|
142,600 |
494,000 |
498,000 |
514,000 |
518,000 |
534,000 |
538,000 |
554,000 |
558,000 |
569,000 |
573,000 |
|
144,200 |
498,000 |
502,000 |
518,000 |
522,000 |
538,000 |
542,000 |
558,000 |
562,000 |
573,000 |
577,000 |
|
145,800 |
502,000 |
506,000 |
522,000 |
526,000 |
542,000 |
546,000 |
562,000 |
566,000 |
577,000 |
581,000 |
|
147,400 |
506,000 |
510,000 |
526,000 |
530,000 |
546,000 |
550,000 |
566,000 |
570,000 |
581,000 |
585,000 |
|
149,000 |
510,000 |
514,000 |
530,000 |
534,000 |
550,000 |
554,000 |
570,000 |
574,000 |
585,000 |
589,000 |
|
150,600 |
514,000 |
518,000 |
534,000 |
538,000 |
554,000 |
558,000 |
574,000 |
578,000 |
589,000 |
593,000 |
|
152,200 |
518,000 |
522,000 |
538,000 |
542,000 |
558,000 |
562,000 |
578,000 |
582,000 |
593,000 |
597,000 |
|
153,800 |
522,000 |
526,000 |
542,000 |
546,000 |
562,000 |
566,000 |
582,000 |
586,000 |
597,000 |
601,000 |
|
155,400 |
526,000 |
530,000 |
546,000 |
550,000 |
566,000 |
570,000 |
586,000 |
590,000 |
601,000 |
605,000 |
|
157,000 |
530,000 |
535,000 |
550,000 |
555,000 |
570,000 |
575,000 |
590,000 |
595,000 |
605,000 |
610,000 |
|
159,000 |
535,000 |
540,000 |
555,000 |
560,000 |
575,000 |
580,000 |
595,000 |
600,000 |
610,000 |
615,000 |
|
161,000 |
540,000 |
545,000 |
560,000 |
565,000 |
580,000 |
585,000 |
600,000 |
605,000 |
615,000 |
620,000 |
|
163,000 |
545,000 |
550,000 |
565,000 |
570,000 |
585,000 |
590,000 |
605,000 |
610,000 |
620,000 |
625,000 |
|
165,000 |
550,000 |
555,000 |
570,000 |
575,000 |
590,000 |
595,000 |
610,000 |
615,000 |
625,000 |
630,000 |
|
167,250 |
555,000 |
560,000 |
575,000 |
580,000 |
595,000 |
600,000 |
615,000 |
620,000 |
630,000 |
635,000 |
|
169,500 |
560,000 |
565,000 |
580,000 |
585,000 |
600,000 |
605,000 |
620,000 |
625,000 |
635,000 |
640,000 |
|
171,750 |
565,000 |
570,000 |
585,000 |
590,000 |
605,000 |
610,000 |
625,000 |
630,000 |
640,000 |
645,000 |
|
174,000 |
570,000 |
575,000 |
590,000 |
595,000 |
610,000 |
615,000 |
630,000 |
635,000 |
645,000 |
650,000 |
|
176,250 |
575,000 |
580,000 |
595,000 |
600,000 |
615,000 |
620,000 |
635,000 |
640,000 |
650,000 |
655,000 |
|
178,500 |
580,000 |
585,000 |
600,000 |
605,000 |
620,000 |
625,000 |
640,000 |
645,000 |
655,000 |
660,000 |
|
180,750 |
585,000 |
590,000 |
605,000 |
610,000 |
625,000 |
630,000 |
645,000 |
650,000 |
660,000 |
665,000 |
|
183,000 |
590,000 |
595,000 |
610,000 |
615,000 |
630,000 |
635,000 |
650,000 |
655,000 |
665,000 |
670,000 |
|
185,250 |
595,000 |
600,000 |
615,000 |
620,000 |
635,000 |
640,000 |
655,000 |
660,000 |
670,000 |
675,000 |
|
187,500 |
600,000 |
605,000 |
620,000 |
625,000 |
640,000 |
645,000 |
660,000 |
665,000 |
675,000 |
680,000 |
|
189,750 |
605,000 |
610,000 |
625,000 |
630,000 |
645,000 |
650,000 |
665,000 |
670,000 |
680,000 |
685,000 |
|
192,000 |
610,000 |
615,000 |
630,000 |
635,000 |
650,000 |
655,000 |
670,000 |
675,000 |
685,000 |
690,000 |
|
194,250 |
615,000 |
620,000 |
635,000 |
640,000 |
655,000 |
660,000 |
675,000 |
680,000 |
690,000 |
695,000 |
|
196,500 |
620,000 |
625,000 |
640,000 |
645,000 |
660,000 |
665,000 |
680,000 |
685,000 |
695,000 |
700,000 |
|
198,750 |
625,000 |
630,000 |
645,000 |
650,000 |
665,000 |
670,000 |
685,000 |
690,000 |
700,000 |
705,000 |
|
201,000 |
630,000 |
635,000 |
650,000 |
655,000 |
670,000 |
675,000 |
690,000 |
695,000 |
705,000 |
710,000 |
|
203,250 |
635,000 |
640,000 |
655,000 |
660,000 |
675,000 |
680,000 |
695,000 |
700,000 |
710,000 |
715,000 |
|
205,500 |
640,000 |
645,000 |
660,000 |
665,000 |
680,000 |
685,000 |
700,000 |
705,000 |
715,000 |
720,000 |
|
207,750 |
645,000 |
650,000 |
665,000 |
670,000 |
685,000 |
690,000 |
705,000 |
710,000 |
720,000 |
725,000 |
|
210,000 |
650,000 |
655,000 |
670,000 |
675,000 |
690,000 |
695,000 |
710,000 |
715,000 |
725,000 |
730,000 |
|
212,250 |
655,000 |
660,000 |
675,000 |
680,000 |
695,000 |
700,000 |
715,000 |
720,000 |
730,000 |
735,000 |
|
214,500 |
660,000 |
665,000 |
680,000 |
685,000 |
700,000 |
705,000 |
720,000 |
725,000 |
735,000 |
740,000 |
|
216,750 |
665,000 |
670,000 |
685,000 |
690,000 |
705,000 |
710,000 |
725,000 |
730,000 |
740,000 |
745,000 |
|
219,000 |
670,000 |
675,000 |
690,000 |
695,000 |
710,000 |
715,000 |
730,000 |
735,000 |
745,000 |
750,000 |
|
221,250 |
675,000 |
680,000 |
695,000 |
700,000 |
715,000 |
720,000 |
735,000 |
740,000 |
750,000 |
755,000 |
|
223,500 |
680,000 |
685,000 |
700,000 |
705,000 |
720,000 |
725,000 |
740,000 |
745,000 |
755,000 |
760,000 |
|
225,750 |
685,000 |
690,000 |
705,000 |
710,000 |
725,000 |
730,000 |
745,000 |
750,000 |
760,000 |
765,000 |
|
228,000 |
690,000 |
695,000 |
710,000 |
715,000 |
730,000 |
735,000 |
750,000 |
755,000 |
765,000 |
770,000 |
|
230,250 |
695,000 |
700,000 |
715,000 |
720,000 |
735,000 |
740,000 |
755,000 |
760,000 |
770,000 |
775,000 |
|
232,500 |
700,000円 |
720,000円 |
740,000円 |
760,000円 |
775,000円 |
|||||
|
|
|||||||||||||
|
５人 |
６人 |
７人 |
８人 |
９人 |
10人 |
||||||||
|
|
|||||||||||||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
|
560,000 |
564,000 |
575,000 |
579,000 |
590,000 |
594,000 |
605,000 |
609,000 |
620,000 |
624,000 |
635,000 |
639,000 |
||
|
564,000 |
568,000 |
579,000 |
583,000 |
594,000 |
598,000 |
609,000 |
613,000 |
624,000 |
628,000 |
639,000 |
643,000 |
||
|
568,000 |
572,000 |
583,000 |
587,000 |
598,000 |
602,000 |
613,000 |
617,000 |
628,000 |
632,000 |
643,000 |
647,000 |
||
|
572,000 |
576,000 |
587,000 |
591,000 |
602,000 |
606,000 |
617,000 |
621,000 |
632,000 |
636,000 |
647,000 |
651,000 |
||
|
576,000 |
580,000 |
591,000 |
595,000 |
606,000 |
610,000 |
621,000 |
625,000 |
636,000 |
640,000 |
651,000 |
655,000 |
||
|
580,000 |
584,000 |
595,000 |
599,000 |
610,000 |
614,000 |
625,000 |
629,000 |
640,000 |
644,000 |
655,000 |
659,000 |
||
|
584,000 |
588,000 |
599,000 |
603,000 |
614,000 |
618,000 |
629,000 |
633,000 |
644,000 |
648,000 |
659,000 |
663,000 |
||
|
588,000 |
592,000 |
603,000 |
607,000 |
618,000 |
622,000 |
633,000 |
637,000 |
648,000 |
652,000 |
663,000 |
667,000 |
||
|
592,000 |
596,000 |
607,000 |
611,000 |
622,000 |
626,000 |
637,000 |
641,000 |
652,000 |
656,000 |
667,000 |
671,000 |
||
|
596,000 |
600,000 |
611,000 |
615,000 |
626,000 |
630,000 |
641,000 |
645,000 |
656,000 |
660,000 |
671,000 |
675,000 |
||
|
600,000 |
604,000 |
615,000 |
619,000 |
630,000 |
634,000 |
645,000 |
649,000 |
660,000 |
664,000 |
675,000 |
679,000 |
||
|
604,000 |
608,000 |
619,000 |
623,000 |
634,000 |
638,000 |
649,000 |
653,000 |
664,000 |
668,000 |
679,000 |
683,000 |
||
|
608,000 |
612,000 |
623,000 |
627,000 |
638,000 |
642,000 |
653,000 |
657,000 |
668,000 |
672,000 |
683,000 |
687,000 |
||
|
612,000 |
616,000 |
627,000 |
631,000 |
642,000 |
646,000 |
657,000 |
661,000 |
672,000 |
676,000 |
687,000 |
691,000 |
||
|
616,000 |
620,000 |
631,000 |
635,000 |
646,000 |
650,000 |
661,000 |
665,000 |
676,000 |
680,000 |
691,000 |
695,000 |
||
|
620,000 |
625,000 |
635,000 |
640,000 |
650,000 |
655,000 |
665,000 |
670,000 |
680,000 |
685,000 |
695,000 |
700,000 |
||
|
625,000 |
630,000 |
640,000 |
645,000 |
655,000 |
660,000 |
670,000 |
675,000 |
685,000 |
690,000 |
700,000 |
705,000 |
||
|
630,000 |
635,000 |
645,000 |
650,000 |
660,000 |
665,000 |
675,000 |
680,000 |
690,000 |
695,000 |
705,000 |
710,000 |
||
|
635,000 |
640,000 |
650,000 |
655,000 |
665,000 |
670,000 |
680,000 |
685,000 |
695,000 |
700,000 |
710,000 |
715,000 |
||
|
640,000 |
645,000 |
655,000 |
660,000 |
670,000 |
675,000 |
685,000 |
690,000 |
700,000 |
705,000 |
715,000 |
720,000 |
||
|
645,000 |
650,000 |
660,000 |
665,000 |
675,000 |
680,000 |
690,000 |
695,000 |
705,000 |
710,000 |
720,000 |
725,000 |
||
|
650,000 |
655,000 |
665,000 |
670,000 |
680,000 |
685,000 |
695,000 |
700,000 |
710,000 |
715,000 |
725,000 |
730,000 |
||
|
655,000 |
660,000 |
670,000 |
675,000 |
685,000 |
690,000 |
700,000 |
705,000 |
715,000 |
720,000 |
730,000 |
735,000 |
||
|
660,000 |
665,000 |
675,000 |
680,000 |
690,000 |
695,000 |
705,000 |
710,000 |
720,000 |
725,000 |
735,000 |
740,000 |
||
|
665,000 |
670,000 |
680,000 |
685,000 |
695,000 |
700,000 |
710,000 |
715,000 |
725,000 |
730,000 |
740,000 |
745,000 |
||
|
670,000 |
675,000 |
685,000 |
690,000 |
700,000 |
705,000 |
715,000 |
720,000 |
730,000 |
735,000 |
745,000 |
750,000 |
||
|
675,000 |
680,000 |
690,000 |
695,000 |
705,000 |
710,000 |
720,000 |
725,000 |
735,000 |
740,000 |
750,000 |
755,000 |
||
|
680,000 |
685,000 |
695,000 |
700,000 |
710,000 |
715,000 |
725,000 |
730,000 |
740,000 |
745,000 |
755,000 |
760,000 |
||
|
685,000 |
690,000 |
700,000 |
705,000 |
715,000 |
720,000 |
730,000 |
735,000 |
745,000 |
750,000 |
760,000 |
765,000 |
||
|
690,000 |
695,000 |
705,000 |
710,000 |
720,000 |
725,000 |
735,000 |
740,000 |
750,000 |
755,000 |
765,000 |
770,000 |
||
|
695,000 |
700,000 |
710,000 |
715,000 |
725,000 |
730,000 |
740,000 |
745,000 |
755,000 |
760,000 |
770,000 |
775,000 |
||
|
700,000 |
705,000 |
715,000 |
720,000 |
730,000 |
735,000 |
745,000 |
750,000 |
760,000 |
765,000 |
775,000 |
780,000 |
||
|
705,000 |
710,000 |
720,000 |
725,000 |
735,000 |
740,000 |
750,000 |
755,000 |
765,000 |
770,000 |
780,000 |
785,000 |
||
|
710,000 |
715,000 |
725,000 |
730,000 |
740,000 |
745,000 |
755,000 |
760,000 |
770,000 |
775,000 |
785,000 |
790,000 |
||
|
715,000 |
720,000 |
730,000 |
735,000 |
745,000 |
750,000 |
760,000 |
765,000 |
775,000 |
780,000 |
790,000 |
795,000 |
||
|
720,000 |
725,000 |
735,000 |
740,000 |
750,000 |
755,000 |
765,000 |
770,000 |
780,000 |
785,000 |
795,000 |
800,000 |
||
|
725,000 |
730,000 |
740,000 |
745,000 |
755,000 |
760,000 |
770,000 |
775,000 |
785,000 |
790,000 |
800,000 |
805,000 |
||
|
730,000 |
735,000 |
745,000 |
750,000 |
760,000 |
765,000 |
775,000 |
780,000 |
790,000 |
795,000 |
805,000 |
810,000 |
||
|
735,000 |
740,000 |
750,000 |
755,000 |
765,000 |
770,000 |
780,000 |
785,000 |
795,000 |
800,000 |
810,000 |
815,000 |
||
|
740,000 |
745,000 |
755,000 |
760,000 |
770,000 |
775,000 |
785,000 |
790,000 |
800,000 |
805,000 |
815,000 |
820,000 |
||
|
745,000 |
750,000 |
760,000 |
765,000 |
775,000 |
780,000 |
790,000 |
795,000 |
805,000 |
810,000 |
820,000 |
825,000 |
||
|
750,000 |
755,000 |
765,000 |
770,000 |
780,000 |
785,000 |
795,000 |
800,000 |
810,000 |
815,000 |
825,000 |
830,000 |
||
|
755,000 |
760,000 |
770,000 |
775,000 |
785,000 |
790,000 |
800,000 |
805,000 |
815,000 |
820,000 |
830,000 |
835,000 |
||
|
760,000 |
765,000 |
775,000 |
780,000 |
790,000 |
795,000 |
805,000 |
810,000 |
820,000 |
825,000 |
835,000 |
840,000 |
||
|
765,000 |
770,000 |
780,000 |
785,000 |
795,000 |
800,000 |
810,000 |
815,000 |
825,000 |
830,000 |
840,000 |
845,000 |
||
|
770,000 |
775,000 |
785,000 |
790,000 |
800,000 |
805,000 |
815,000 |
820,000 |
830,000 |
835,000 |
845,000 |
850,000 |
||
|
775,000 |
780,000 |
790,000 |
795,000 |
805,000 |
810,000 |
820,000 |
825,000 |
835,000 |
840,000 |
850,000 |
855,000 |
||
|
780,000 |
785,000 |
795,000 |
800,000 |
810,000 |
815,000 |
825,000 |
830,000 |
840,000 |
845,000 |
855,000 |
860,000 |
||
|
785,000 |
790,000 |
800,000 |
805,000 |
815,000 |
820,000 |
830,000 |
835,000 |
845,000 |
850,000 |
860,000 |
865,000 |
||
|
790,000円 |
805,000円 |
820,000円 |
835,000円 |
850,000円 |
865,000円 |
||||||||
(六)
|
上欄によつて税額が求められない場合 |
(イ) |
その年の勤労控除後の給与の金額につき生命保険料控除及び社会保険料控除を行つた金額から、扶養親族の数に応じて認められる扶養控除の金額を控除した後の残額が700,000円以下で、且つ、扶養親族の数が10人をこえる場合には、その残額から50,000円を控除した金額を課税総所得金額とみなし、その金額に応じ、法別表第一 所得税の簡易税額表に定める金額 |
||
|
(ロ) |
上記の残額が700,000円をこえる場合には、当該残額について、次の区分に応じて計算した金額 |
|||
|
税額 |
当該残額 |
|||
|
当該残額に45％を乗じて算出した金額から82,500円を控除した金額 |
700,000円超 |
1,050,000円未満 |
||
|
当該残額に50％を乗じて算出した金額から135,000円を控除した金額 |
1,050,000円以上 |
2,050,000円未満 |
||
|
当該残額に55％を乗じて算出した金額から237,500円を控除した金額 |
2,050,000円以上 |
|||
|
その者が不具者、老年者、寡婦又は勤労学生である場合には、これらの一に該当するごとに4,000円（これらの一に該当する場合で遺族等援護法の規定による障害年金又は遺族年金を受ける者であるときは、6,000円）を、扶養親族である不具者がある場合には、当該不具者一人につき4,000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、
(１) 法第四十条は、この法律第五条第二項の規定により読み替えられた法第四十条とする。
(２) 「遺族等援護法」とは、戦傷病者戦没者遺族等援護法（昭和二十七年法律第百二十七号）をいう。
(３) 「課税総所得金額」とは、法第十三条に規定する課税総所得金額をいう。
(４) 「生命保険料控除」とは、法第十一条の五の規定による控除、「社会保険料控除」とは、この法律第一条の規定による控除、「扶養控除」とは、法第十一条の六の規定による控除をいう。
(５) 「扶養親族」、「不具者」、「老年者」、「寡婦」及び「勤労学生」とは、それぞれ法第八条に規定する扶養親族、不具者、老年者、寡婦及び勤労学生をいう。
(６) 「勤労控除後の給与の金額」とは、この法律第五条第二項に規定する勤労控除後の給与の金額をいう。
（備考 税額の求め方）
(１) まず、この表の附表によりその年の給与所得の収入金額に応じて求めた勤労控除後の給与の金額から、
(イ) 申告された生命保険料の支払金額がある場合には、その金額（その金額が4,000円をこえる場合には、4,000円）
(ロ) その年の給与から控除される社会保険料がある場合には、その金額
(ハ) 申告された社会保険料の金額がある場合には、その金額を控除した金額を求め、
(２) 次に、(１)により求めた金額から申告された扶養親族の数に応じて扶養控除の金額を控除し、その残額を求める。
(３) (２)の残額が700,000円以下である者については、
(イ) 扶養親族の数が10人以下であるときは、扶養親族の数に応じ「その年の勤労控除後の給与の金額から生命保険料控除及び社会保険料控除を行つた後の金額」欄において(１)により求めた金額の該当する行の「税額」欄に記載されている金額（不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、これらの控除が認められるごとに当該金額から4,000円（これらの控除を認められる者が遺族等援護法の規定による障害年金又は遺族年金を受ける者である場合には、6,000円）を控除した金額
(ロ) 扶養親族の数が10人をこえるときは、(２)の残額から50,000円を控除した後の金額を課税総所得金額とみなし、その金額に応じ、法別表第一 所得税の簡易税額表により求めた金額（不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、(３)(イ)と同様）
が、その求める税額である。
(４) (２)の残額が700,000円をこえる者については、当該残額に応じてこの表の(ロ)の「税額」欄に定める金額（不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、(３)(イ)と同様）がその求める税額である。
別表第一の附表
|
給与の金額 |
勤労控除後の給与の金額 |
給与の金額 |
勤労控除後の給与の金額 |
給与の金額 |
勤労控除後の給与の金額 |
給与の金額 |
勤労控除後の給与の金額 |
||||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
59,420円未満 |
50,500円未満 |
82,000 |
82,500 |
69,700 |
110,000 |
111,000 |
93,500 |
156,000 |
157,000 |
132,600 |
|
|
59,420 |
60,000 |
50,507 |
82,500 |
83,000 |
70,125 |
111,000 |
112,000 |
94,350 |
157,000 |
158,000 |
133,450 |
|
60,000 |
60,500 |
51,000 |
83,000 |
83,500 |
70,550 |
112,000 |
113,000 |
95,200 |
158,000 |
159,000 |
134,300 |
|
60,500 |
61,000 |
51,425 |
83,500 |
84,000 |
70,975 |
113,000 |
114,000 |
96,050 |
159,000 |
160,000 |
135,150 |
|
61,000 |
61,500 |
51,850 |
84,000 |
84,500 |
71,400 |
114,000 |
115,000 |
96,900 |
160,000 |
161,000 |
136,000 |
|
61,500 |
62,000 |
52,275 |
84,500 |
85,000 |
71,825 |
115,000 |
116,000 |
97,750 |
161,000 |
162,000 |
136,850 |
|
62,000 |
62,500 |
52,700 |
85,000 |
85,500 |
72,250 |
116,000 |
117,000 |
98,600 |
162,000 |
163,000 |
137,700 |
|
62,500 |
63,000 |
53,125 |
85,500 |
86,000 |
72,675 |
117,000 |
118,000 |
99,450 |
163,000 |
164,000 |
138,550 |
|
63,000 |
63,500 |
53,550 |
86,000 |
86,500 |
73,100 |
118,000 |
119,000 |
100,300 |
164,000 |
165,000 |
139,400 |
|
63,500 |
64,000 |
53,975 |
86,500 |
87,000 |
73,525 |
119,000 |
120,000 |
101,150 |
165,000 |
166,000 |
140,250 |
|
64,000 |
64,500 |
54,400 |
87,000 |
87,500 |
73,950 |
120,000 |
121,000 |
102,000 |
166,000 |
167,000 |
141,100 |
|
64,500 |
65,000 |
54,825 |
87,500 |
88,000 |
74,375 |
121,000 |
122,000 |
102,850 |
167,000 |
168,000 |
141,950 |
|
65,000 |
65,500 |
55,250 |
88,000 |
88,500 |
74,800 |
122,000 |
123,000 |
103,700 |
168,000 |
169,000 |
142,800 |
|
65,500 |
66,000 |
55,675 |
88,500 |
89,000 |
75,225 |
123,000 |
124,000 |
104,550 |
169,000 |
170,000 |
143,650 |
|
66,000 |
66,500 |
56,100 |
89,000 |
89,500 |
75,650 |
124,000 |
125,000 |
105,400 |
170,000 |
171,000 |
144,500 |
|
66,500 |
67,000 |
56,525 |
89,500 |
90,000 |
76,075 |
125,000 |
126,000 |
106,250 |
171,000 |
172,000 |
145,350 |
|
67,000 |
67,500 |
56,950 |
90,000 |
90,500 |
76,500 |
126,000 |
127,000 |
107,100 |
172,000 |
173,000 |
146,200 |
|
67,500 |
68,000 |
57,375 |
90,500 |
91,000 |
76,925 |
127,000 |
128,000 |
107,950 |
173,000 |
174,000 |
147,050 |
|
68,000 |
68,500 |
57,800 |
91,000 |
91,500 |
77,350 |
128,000 |
129,000 |
108,800 |
174,000 |
175,000 |
147,900 |
|
68,500 |
69,000 |
58,225 |
91,500 |
92,000 |
77,775 |
129,000 |
130,000 |
109,650 |
175,000 |
176,000 |
148,750 |
|
69,000 |
69,500 |
58,650 |
92,000 |
92,500 |
78,200 |
130,000 |
131,000 |
110,500 |
176,000 |
177,000 |
149,600 |
|
69,500 |
70,000 |
59,075 |
92,500 |
93,000 |
78,625 |
131,000 |
132,000 |
111,350 |
177,000 |
178,000 |
150,450 |
|
70,000 |
70,500 |
59,500 |
93,000 |
93,500 |
79,050 |
132,000 |
133,000 |
112,200 |
178,000 |
179,000 |
151,300 |
|
70,500 |
71,000 |
59,925 |
93,500 |
94,000 |
79,475 |
133,000 |
134,000 |
113,050 |
179,000 |
180,000 |
152,150 |
|
71,000 |
71,500 |
60,350 |
94,000 |
94,500 |
79,900 |
134,000 |
135,000 |
113,900 |
180,000 |
181,000 |
153,000 |
|
71,500 |
72,000 |
60,775 |
94,500 |
95,000 |
80,325 |
135,000 |
136,000 |
114,750 |
181,000 |
182,000 |
153,850 |
|
72,000 |
72,500 |
61,200 |
95,000 |
95,500 |
80,750 |
136,000 |
137,000 |
115,600 |
182,000 |
183,000 |
154,700 |
|
72,500 |
73,000 |
61,625 |
95,500 |
96,000 |
81,175 |
137,000 |
138,000 |
116,450 |
183,000 |
184,000 |
155,550 |
|
73,000 |
73,500 |
62,050 |
96,000 |
96,500 |
81,600 |
138,000 |
139,000 |
117,300 |
184,000 |
185,000 |
156,400 |
|
73,500 |
74,000 |
62,475 |
96,500 |
97,000 |
82,025 |
139,000 |
140,000 |
118,150 |
185,000 |
186,000 |
157,250 |
|
74,000 |
74,500 |
62,900 |
97,000 |
97,500 |
82,450 |
140,000 |
141,000 |
119,000 |
186,000 |
187,000 |
158,100 |
|
74,500 |
75,000 |
63,325 |
97,500 |
98,000 |
82,875 |
141,000 |
142,000 |
119,850 |
187,000 |
188,000 |
158,950 |
|
75,000 |
75,500 |
63,750 |
98,000 |
98,500 |
83,300 |
142,000 |
143,000 |
120,700 |
188,000 |
189,000 |
159,800 |
|
75,500 |
76,000 |
64,175 |
98,500 |
99,000 |
83,725 |
143,000 |
144,000 |
121,550 |
189,000 |
190,000 |
160,650 |
|
76,000 |
76,500 |
64,600 |
99,000 |
99,500 |
84,150 |
144,000 |
145,000 |
122,400 |
190,000 |
191,000 |
161,500 |
|
76,500 |
77,000 |
65,025 |
99,500 |
100,000 |
84,575 |
145,000 |
146,000 |
123,250 |
191,000 |
192,000 |
162,350 |
|
77,000 |
77,500 |
65,450 |
100,000 |
101,000 |
85,000 |
146,000 |
147,000 |
124,100 |
192,000 |
193,000 |
163,200 |
|
77,500 |
78,000 |
65,875 |
101,000 |
102,000 |
85,850 |
147,000 |
148,000 |
124,950 |
193,000 |
194,000 |
164,050 |
|
78,000 |
78,500 |
66,300 |
102,000 |
103,000 |
86,700 |
148,000 |
149,000 |
125,800 |
194,000 |
195,000 |
164,900 |
|
78,500 |
79,000 |
66,725 |
103,000 |
104,000 |
87,550 |
149,000 |
150,000 |
126,650 |
195,000 |
196,000 |
165,750 |
|
79,000 |
79,500 |
67,150 |
104,000 |
105,000 |
88,400 |
150,000 |
151,000 |
127,500 |
196,000 |
197,000 |
166,600 |
|
79,500 |
80,000 |
67,575 |
105,000 |
106,000 |
89,250 |
151,000 |
152,000 |
128,350 |
197,000 |
198,000 |
167,450 |
|
80,000 |
80,500 |
68,000 |
106,000 |
107,000 |
90,100 |
152,000 |
153,000 |
129,200 |
198,000 |
199,000 |
168,300 |
|
80,500 |
81,000 |
68,425 |
107,000 |
108,000 |
90,950 |
153,000 |
154,000 |
130,050 |
199,000 |
200,000 |
169,150 |
|
81,000 |
81,500 |
68,850 |
108,000 |
109,000 |
91,800 |
154,000 |
155,000 |
130,900 |
200,000円以上 |
給与の金額から30,000円を控除した金額 |
|
|
81,500 |
82,000 |
69,275 |
109,000 |
110,000 |
92,650 |
155,000 |
156,000 |
131,750 |
|||
（備考 勤労控除後の給与の金額の求め方） 給与所得の収入金額に応じ「給与の金額」欄に該当する行を求め、「勤労控除後の給与の金額」欄に記載されている金額でその行に対応するものが、その給与についての勤労控除後の給与の金額である。
別表第二 昭和28年１月から３月までの給与所得の所得税源泉徴収額表（法第三十八条第一項第一号及び第五号の規定による所得税源泉徴収額表）
イ 月 額 表 (一)
|
その月の社会保険料控除後の給与の金額 |
甲 法第三十八条第一項第一号の規定による税額 |
|||||
|
扶養親族の数 |
||||||
|
０人 |
１人 |
２人 |
３人 |
４人 |
||
|
以上 |
未満 |
税額 |
||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
3,000円未満 |
0 |
0 |
0 |
0 |
0 |
|
|
3,000 |
6,000 |
0 |
0 |
0 |
0 |
0 |
|
6,000 |
6,200 |
15 |
0 |
0 |
0 |
0 |
|
6,200 |
6,400 |
40 |
0 |
0 |
0 |
0 |
|
6,400 |
6,600 |
66 |
0 |
0 |
0 |
0 |
|
6,600 |
6,800 |
91 |
0 |
0 |
0 |
0 |
|
6,800 |
7,000 |
117 |
0 |
0 |
0 |
0 |
|
7,000 |
7,200 |
142 |
0 |
0 |
0 |
0 |
|
7,200 |
7,400 |
168 |
0 |
0 |
0 |
0 |
|
7,400 |
7,600 |
193 |
0 |
0 |
0 |
0 |
|
7,600 |
7,800 |
219 |
0 |
0 |
0 |
0 |
|
7,800 |
8,000 |
244 |
0 |
0 |
0 |
0 |
|
8,000 |
8,200 |
277 |
0 |
0 |
0 |
0 |
|
8,200 |
8,400 |
311 |
0 |
0 |
0 |
0 |
|
8,400 |
8,600 |
345 |
0 |
0 |
0 |
0 |
|
8,600 |
8,800 |
379 |
0 |
0 |
0 |
0 |
|
8,800 |
9,000 |
413 |
0 |
0 |
0 |
0 |
|
9,000 |
9,200 |
447 |
0 |
0 |
0 |
0 |
|
9,200 |
9,400 |
481 |
0 |
0 |
0 |
0 |
|
9,400 |
9,600 |
515 |
10 |
0 |
0 |
0 |
|
9,600 |
9,800 |
549 |
36 |
0 |
0 |
0 |
|
9,800 |
10,000 |
583 |
61 |
0 |
0 |
0 |
|
10,000 |
10,200 |
617 |
87 |
0 |
0 |
0 |
|
10,200 |
10,400 |
651 |
112 |
0 |
0 |
0 |
|
10,400 |
10,600 |
685 |
138 |
0 |
0 |
0 |
|
10,600 |
10,800 |
719 |
163 |
0 |
0 |
0 |
|
10,800 |
11,000 |
753 |
189 |
0 |
0 |
0 |
|
11,000 |
11,200 |
787 |
214 |
0 |
0 |
0 |
|
11,200 |
11,400 |
821 |
240 |
0 |
0 |
0 |
|
11,400 |
11,600 |
855 |
271 |
15 |
0 |
0 |
|
11,600 |
11,800 |
889 |
305 |
41 |
0 |
0 |
|
11,800 |
12,000 |
923 |
339 |
66 |
0 |
0 |
|
12,000 |
12,200 |
957 |
373 |
92 |
0 |
0 |
|
12,200 |
12,400 |
991 |
407 |
117 |
0 |
0 |
|
12,400 |
12,600 |
1,025 |
441 |
143 |
0 |
0 |
|
12,600 |
12,800 |
1,059 |
475 |
168 |
0 |
0 |
|
12,800 |
13,000 |
1,095 |
509 |
194 |
0 |
0 |
|
13,000 |
13,200 |
1,137 |
543 |
219 |
0 |
0 |
|
13,200 |
13,400 |
1,180 |
577 |
245 |
0 |
0 |
|
13,400 |
13,600 |
1,222 |
611 |
278 |
20 |
0 |
|
13,600 |
13,800 |
1,265 |
645 |
312 |
46 |
0 |
|
13,800 |
14,000 |
1,307 |
679 |
346 |
71 |
0 |
|
14,000 |
14,200 |
1,350 |
713 |
380 |
97 |
0 |
|
14,200 |
14,400 |
1,392 |
747 |
414 |
122 |
0 |
|
14,400 |
14,600 |
1,435 |
781 |
448 |
148 |
0 |
|
14,600 |
14,800 |
1,477 |
815 |
482 |
173 |
0 |
|
14,800 |
15,000 |
1,520 |
849 |
516 |
199 |
11 |
|
15,000 |
15,500 |
1,562 |
883 |
550 |
224 |
37 |
|
15,500 |
16,000 |
1,668 |
968 |
635 |
301 |
101 |
|
16,000 |
16,500 |
1,775 |
1,053 |
720 |
386 |
164 |
|
16,500 |
17,000 |
1,881 |
1,152 |
805 |
471 |
228 |
|
17,000 |
17,500 |
1,987 |
1,258 |
890 |
556 |
306 |
|
|
乙 法第三十八条第一項第五号の規定による税額 |
|||||
|
|
||||||
|
５人 |
６人 |
７人 |
８人 |
９人 |
10 人 |
|
|
|
||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
|
|
0 |
0 |
0 |
0 |
0 |
0 |
給与の金額の12％に相当する金額 |
|
0 |
0 |
0 |
0 |
0 |
0 |
給与の金額の14％に相当する金額 |
|
円 |
||||||
|
0 |
0 |
0 |
0 |
0 |
0 |
937 |
|
0 |
0 |
0 |
0 |
0 |
0 |
971 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,005 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,039 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,073 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,112 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,155 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,197 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,240 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,282 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,325 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,367 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,410 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,452 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,495 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,537 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,580 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,622 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,665 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,707 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,750 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,792 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,835 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,877 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,920 |
|
0 |
0 |
0 |
0 |
0 |
0 |
1,962 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,005 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,047 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,090 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,134 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,185 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,236 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,287 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,338 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,389 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,440 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,491 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,542 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,593 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,644 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,695 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,746 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,797 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,848 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,899 |
|
0 |
0 |
0 |
0 |
0 |
0 |
2,950 |
|
0 |
0 |
0 |
0 |
0 |
0 |
3,077 |
|
0 |
0 |
0 |
0 |
0 |
0 |
3,205 |
|
41 |
0 |
0 |
0 |
0 |
0 |
3,332 |
|
104 |
0 |
0 |
0 |
0 |
0 |
3,460 |
イ 月 額 表 (二)
|
その月の社会保険料控除後の給与の金額 |
甲 法第三十八条第一項第一号の規定による税額 |
|||||
|
扶養親族の数 |
||||||
|
０人 |
１人 |
２人 |
３人 |
４人 |
||
|
以上 |
未満 |
税額 |
||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
17,500 |
18,000 |
2,093 |
1,364 |
975 |
641 |
391 |
|
18,000 |
18,500 |
2,215 |
1,470 |
1,060 |
726 |
476 |
|
18,500 |
19,000 |
2,342 |
1,577 |
1,160 |
811 |
561 |
|
19,000 |
19,500 |
2,470 |
1,683 |
1,266 |
896 |
646 |
|
19,500 |
20,000 |
2,597 |
1,789 |
1,372 |
981 |
731 |
|
20,000 |
20,500 |
2,725 |
1,895 |
1,479 |
1,066 |
816 |
|
20,500 |
21,000 |
2,852 |
2,002 |
1,585 |
1,168 |
901 |
|
21,000 |
21,500 |
2,980 |
2,108 |
1,691 |
1,274 |
986 |
|
21,500 |
22,000 |
3,107 |
2,232 |
1,797 |
1,381 |
1,071 |
|
22,000 |
22,500 |
3,235 |
2,359 |
1,904 |
1,487 |
1,174 |
|
22,500 |
23,000 |
3,362 |
2,487 |
2,010 |
1,593 |
1,281 |
|
23,000 |
23,500 |
3,490 |
2,614 |
2,116 |
1,699 |
1,387 |
|
23,500 |
24,000 |
3,617 |
2,742 |
2,242 |
1,806 |
1,493 |
|
24,000 |
24,500 |
3,745 |
2,869 |
2,369 |
1,912 |
1,599 |
|
24,500 |
25,000 |
3,872 |
2,997 |
2,497 |
2,018 |
1,706 |
|
25,000 |
25,500 |
4,000 |
3,124 |
2,624 |
2,124 |
1,812 |
|
25,500 |
26,000 |
4,154 |
3,274 |
2,774 |
2,274 |
1,937 |
|
26,000 |
26,500 |
4,329 |
3,424 |
2,924 |
2,424 |
2,062 |
|
26,500 |
27,000 |
4,504 |
3,574 |
3,074 |
2,574 |
2,199 |
|
27,000 |
27,500 |
4,679 |
3,724 |
3,224 |
2,724 |
2,349 |
|
27,500 |
28,000 |
4,854 |
3,874 |
3,374 |
2,874 |
2,499 |
|
28,000 |
28,500 |
5,029 |
4,024 |
3,524 |
3,024 |
2,649 |
|
28,500 |
29,000 |
5,204 |
4,183 |
3,674 |
3,174 |
2,799 |
|
29,000 |
29,500 |
5,379 |
4,358 |
3,824 |
3,324 |
2,949 |
|
29,500 |
30,000 |
5,554 |
4,533 |
3,974 |
3,474 |
3,099 |
|
30,000 |
30,500 |
5,729 |
4,708 |
4,124 |
3,624 |
3,249 |
|
30,500 |
31,000 |
5,904 |
4,883 |
4,300 |
3,774 |
3,399 |
|
31,000 |
31,500 |
6,079 |
5,058 |
4,475 |
3,924 |
3,549 |
|
31,500 |
32,000 |
6,254 |
5,233 |
4,650 |
4,074 |
3,699 |
|
32,000 |
32,500 |
6,429 |
5,408 |
4,825 |
4,241 |
3,849 |
|
32,500 |
33,000 |
6,604 |
5,583 |
5,000 |
4,416 |
3,999 |
|
33,000 |
33,500 |
6,779 |
5,758 |
5,175 |
4,591 |
4,154 |
|
33,500 |
34,000 |
6,954 |
5,933 |
5,350 |
4,766 |
4,329 |
|
34,000 |
34,500 |
7,142 |
6,108 |
5,525 |
4,941 |
4,504 |
|
34,500 |
35,000 |
7,342 |
6,283 |
5,700 |
5,116 |
4,679 |
|
35,000 |
36,000 |
7,542 |
6,458 |
5,875 |
5,291 |
4,854 |
|
36,000 |
37,000 |
7,942 |
6,808 |
6,225 |
5,641 |
5,204 |
|
37,000 |
38,000 |
8,342 |
7,175 |
6,575 |
5,991 |
5,554 |
|
38,000 |
39,000 |
8,742 |
7,575 |
6,925 |
6,341 |
5,904 |
|
39,000 |
40,000 |
9,142 |
7,975 |
7,308 |
6,691 |
6,254 |
|
40,000 |
41,000 |
9,542 |
8,375 |
7,708 |
7,041 |
6,604 |
|
41,000 |
42,000 |
9,942 |
8,775 |
8,108 |
7,441 |
6,954 |
|
42,000 |
43,000 |
10,342 |
9,175 |
8,508 |
7,841 |
7,341 |
|
43,000 |
44,000 |
10,742 |
9,575 |
8,908 |
8,241 |
7,741 |
|
44,000 |
45,000 |
11,142 |
9,975 |
9,308 |
8,641 |
8,141 |
|
45,000 |
46,000 |
11,542 |
10,375 |
9,708 |
9,041 |
8,541 |
|
46,000 |
47,000 |
11,942 |
10,775 |
10,108 |
9,441 |
8,941 |
|
47,000 |
48,000 |
12,342 |
11,175 |
10,508 |
9,841 |
9,341 |
|
48,000 |
49,000 |
12,742 |
11,575 |
10,908 |
10,241 |
9,741 |
|
49,000 |
50,000 |
13,142 |
11,975 |
11,308 |
10,641 |
10,141 |
|
50,000 |
51,000 |
13,542 |
12,375 |
11,708 |
11,041 |
10,541 |
|
51,000 |
52,000 |
13,970 |
12,775 |
12,108 |
11,441 |
10,941 |
|
52,000 |
53,000 |
14,420 |
13,175 |
12,508 |
11,841 |
11,341 |
|
53,000 |
54,000 |
14,870 |
13,575 |
12,908 |
12,241 |
11,741 |
|
54,000 |
55,000 |
15,320 |
14,007 |
13,308 |
12,641 |
12,141 |
|
|
乙 法第三十八条第一項第五号の規定による税額 |
|||||
|
|
||||||
|
５人 |
６人 |
７人 |
８人 |
９人 |
10人 |
|
|
|
||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
168 |
0 |
0 |
0 |
0 |
0 |
3,587 |
|
232 |
44 |
0 |
0 |
0 |
0 |
3,715 |
|
311 |
108 |
0 |
0 |
0 |
0 |
3,842 |
|
396 |
172 |
0 |
0 |
0 |
0 |
3,970 |
|
481 |
236 |
48 |
0 |
0 |
0 |
4,097 |
|
566 |
316 |
112 |
0 |
0 |
0 |
4,242 |
|
651 |
401 |
176 |
0 |
0 |
0 |
4,390 |
|
736 |
486 |
239 |
52 |
0 |
0 |
4,539 |
|
821 |
571 |
321 |
116 |
0 |
0 |
4,688 |
|
906 |
656 |
406 |
179 |
0 |
0 |
4,837 |
|
991 |
741 |
491 |
243 |
56 |
0 |
4,985 |
|
1,076 |
826 |
576 |
326 |
119 |
0 |
5,134 |
|
1,181 |
911 |
661 |
411 |
183 |
0 |
5,283 |
|
1,287 |
996 |
746 |
496 |
247 |
59 |
5,432 |
|
1,393 |
1,081 |
831 |
581 |
331 |
123 |
5,580 |
|
1,499 |
1,187 |
916 |
666 |
416 |
187 |
5,729 |
|
1,624 |
1,312 |
1,016 |
766 |
516 |
266 |
5,904 |
|
1,749 |
1,437 |
1,124 |
866 |
616 |
366 |
6,079 |
|
1,874 |
1,562 |
1,249 |
966 |
716 |
466 |
6,254 |
|
1,999 |
1,687 |
1,374 |
1,066 |
816 |
566 |
6,429 |
|
2,124 |
1,812 |
1,499 |
1,187 |
916 |
666 |
6,604 |
|
2,274 |
1,937 |
1,624 |
1,312 |
1,016 |
766 |
6,779 |
|
2,424 |
2,062 |
1,749 |
1,437 |
1,124 |
866 |
6,954 |
|
2,574 |
2,199 |
1,874 |
1,562 |
1,249 |
966 |
7,142 |
|
2,724 |
2,349 |
1,999 |
1,687 |
1,374 |
1,066 |
7,342 |
|
2,874 |
2,499 |
2,124 |
1,812 |
1,499 |
1,187 |
7,542 |
|
3,024 |
2,649 |
2,274 |
1,937 |
1,624 |
1,312 |
7,742 |
|
3,174 |
2,799 |
2,424 |
2,062 |
1,749 |
1,437 |
7,942 |
|
3,324 |
2,949 |
2,574 |
2,199 |
1,874 |
1,562 |
8,142 |
|
3,474 |
3,099 |
2,724 |
2,349 |
1,999 |
1,687 |
8,342 |
|
3,624 |
3,249 |
2,874 |
2,499 |
2,124 |
1,812 |
8,542 |
|
3,774 |
3,399 |
3,024 |
2,649 |
2,274 |
1,937 |
8,742 |
|
3,924 |
3,549 |
3,174 |
2,799 |
2,424 |
2,062 |
8,942 |
|
4,074 |
3,699 |
3,324 |
2,949 |
2,574 |
2,199 |
9,142 |
|
4,241 |
3,849 |
3,474 |
3,099 |
2,724 |
2,349 |
9,342 |
|
4,416 |
3,999 |
3,624 |
3,249 |
2,874 |
2,499 |
9,542 |
|
4,766 |
4,329 |
3,924 |
3,549 |
3,174 |
2,799 |
9,942 |
|
5,116 |
4,679 |
4,241 |
3,849 |
3,474 |
3,099 |
10,342 |
|
5,466 |
5,029 |
4,591 |
4,154 |
3,774 |
3,399 |
10,742 |
|
5,816 |
5,379 |
4,941 |
4,504 |
4,074 |
3,699 |
11,142 |
|
6,166 |
5,729 |
5,291 |
4,854 |
4,416 |
3,999 |
11,542 |
|
6,516 |
6,079 |
5,641 |
5,204 |
4,766 |
4,329 |
11,942 |
|
6,866 |
6,429 |
5,991 |
5,554 |
5,116 |
4,679 |
12,342 |
|
7,241 |
6,779 |
6,341 |
5,904 |
5,466 |
5,029 |
12,742 |
|
7,641 |
7,141 |
6,691 |
6,254 |
5,816 |
5,379 |
13,142 |
|
8,041 |
7,541 |
7,041 |
6,604 |
6,166 |
5,729 |
13,542 |
|
8,441 |
7,941 |
7,441 |
6,954 |
6,516 |
6,079 |
13,970 |
|
8,841 |
8,341 |
7,841 |
7,341 |
6,866 |
6,429 |
14,420 |
|
9,241 |
8,741 |
8,241 |
7,741 |
7,241 |
6,779 |
14,870 |
|
9,641 |
9,141 |
8,641 |
8,141 |
7,641 |
7,141 |
15,320 |
|
10,041 |
9,541 |
9,041 |
8,541 |
8,041 |
7,541 |
15,770 |
|
10,441 |
9,941 |
9,441 |
8,941 |
8,441 |
7,941 |
16,220 |
|
10,841 |
10,341 |
9,841 |
9,341 |
8,841 |
8,341 |
16,670 |
|
11,241 |
10,741 |
10,241 |
9,741 |
9,241 |
8,741 |
17,120 |
|
11,641 |
11,141 |
10,641 |
10,141 |
9,641 |
9,141 |
17,570 |
イ 月 額 表 (三)
|
その月の社会保険料控除後の給与の金額 |
甲 法第三十八条第一項第一号の規定による税額 |
|||||
|
扶養親族の数 |
||||||
|
０人 |
１人 |
２人 |
３人 |
４人 |
||
|
以上 |
未満 |
税額 |
||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
55,000 |
56,000 |
15,770 |
14,457 |
13,708 |
13,041 |
12,541 |
|
56,000 |
57,000 |
16,220 |
14,907 |
14,157 |
13,441 |
12,941 |
|
57,000 |
58,000 |
16,670 |
15,357 |
14,607 |
13,857 |
13,341 |
|
58,000 |
59,000 |
17,120 |
15,807 |
15,057 |
14,307 |
13,745 |
|
59,000 |
60,000 |
17,570 |
16,257 |
15,507 |
14,757 |
14,195 |
|
60,000 |
61,000 |
18,020 |
16,707 |
15,957 |
15,207 |
14,645 |
|
61,000 |
62,000 |
18,470 |
17,157 |
16,407 |
15,657 |
15,095 |
|
62,000 |
63,000 |
18,920 |
17,607 |
16,857 |
16,107 |
15,545 |
|
63,000 |
64,000 |
19,370 |
18,057 |
17,307 |
16,557 |
15,995 |
|
64,000 |
65,000 |
19,820 |
18,507 |
17,757 |
17,007 |
16,445 |
|
65,000 |
66,500 |
20,270 |
18,957 |
18,207 |
17,457 |
16,895 |
|
66,500 |
68,000 |
20,945 |
19,632 |
18,882 |
18,132 |
17,570 |
|
68,000 |
69,500 |
21,620 |
20,307 |
19,557 |
18,807 |
18,245 |
|
69,500 |
71,000 |
22,295 |
20,982 |
20,232 |
19,482 |
18,920 |
|
71,000 |
72,500 |
22,970 |
21,657 |
20,907 |
20,157 |
19,595 |
|
72,500 |
74,000 |
23,645 |
22,332 |
21,582 |
20,832 |
20,270 |
|
74,000 |
75,500 |
24,320 |
23,007 |
22,257 |
21,507 |
20,945 |
|
75,500 |
77,000 |
24,995 |
23,682 |
22,932 |
22,182 |
21,620 |
|
77,000 |
78,500 |
25,670 |
24,357 |
23,607 |
22,857 |
22,295 |
|
78,500 |
80,000 |
26,345 |
25,032 |
24,282 |
23,532 |
22,970 |
|
80,000 |
81,500 |
27,020 |
25,707 |
24,957 |
24,207 |
23,645 |
|
81,500 |
83,000 |
27,695 |
26,382 |
25,632 |
24,882 |
24,320 |
|
83,000 |
84,500 |
28,370 |
27,057 |
26,307 |
25,557 |
24,995 |
|
84,500 |
86,000 |
29,045 |
27,732 |
26,982 |
26,232 |
25,670 |
|
86,000 |
87,500 |
29,720 |
28,407 |
27,657 |
26,907 |
26,345 |
|
87,500 |
89,000 |
30,395 |
29,082 |
28,332 |
27,582 |
27,020 |
|
89,000 |
90,500 |
31,070 |
29,757 |
29,007 |
28,257 |
27,695 |
|
90,500 |
92,000 |
31,745 |
30,432 |
29,682 |
28,932 |
28,370 |
|
92,000 |
93,500 |
32,420 |
31,107 |
30,357 |
29,607 |
29,045 |
|
93,500 |
95,000 |
33,166 |
31,782 |
31,032 |
30,282 |
29,720 |
|
95,000 |
96,500 |
33,916 |
32,457 |
31,707 |
30,957 |
30,395 |
|
96,500 |
98,000 |
34,666 |
33,207 |
32,382 |
31,632 |
31,070 |
|
98,000 |
99,500 |
35,416 |
33,957 |
33,124 |
32,307 |
31,745 |
|
99,500 |
101,000 |
36,166 |
34,707 |
33,874 |
33,040 |
32,420 |
|
101,000 |
102,500 |
36,916 |
35,457 |
34,624 |
33,790 |
33,165 |
|
102,500 |
104,000 |
37,666 |
36,207 |
35,374 |
34,540 |
33,915 |
|
104,000 |
105,500 |
38,416 |
36,957 |
36,124 |
35,290 |
34,665 |
|
105,500 |
107,000 |
39,166 |
37,707 |
36,874 |
36,040 |
35,415 |
|
107,000 |
108,500 |
39,916 |
38,457 |
37,624 |
36,790 |
36,165 |
|
108,500 |
110,000 |
40,666 |
39,207 |
38,374 |
37,540 |
36,915 |
|
110,000円 |
41,416 |
39,957 |
39,124 |
38,290 |
37,665 |
|
|
110,000円をこえる金額 |
110,000円の場合の税額に、その月の社会保険料控除後の給与の金額のうち110,000円をこえる金額の50％に相当する金額を加算した金額 |
|||||
|
扶養親族の数が10人をこえる場合には、扶養親族の数が10人の場合の税額から、その10人をこえる一人ごとに334円を控除した金額 |
||||||
|
その者が不具者、老年者、寡婦又は勤労学生である場合には、これらの一に該当するごとに334円（これらの一に該当する場合で遺族等援護法の規定による障害年金又は遺族年金を受ける物であるときは、500円）を、扶養親族である不具者がある場合には、当該不具者１人につき334円を、上の各欄によつて求めた税額から控除した金額 |
||||||
|
|
乙 法第三十八条第一項第五号の規定による税額 |
|||||
|
|
||||||
|
５人 |
６人 |
７人 |
８人 |
９人 |
10人 |
|
|
|
||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
12,041 |
11,541 |
11,041 |
10,541 |
10,041 |
9,541 |
18,020 |
|
12,441 |
11,941 |
11,441 |
10,941 |
10,441 |
9,941 |
18,470 |
|
12,841 |
12,341 |
11,841 |
11,341 |
10,841 |
10,341 |
18,920 |
|
13,241 |
12,741 |
12,241 |
11,741 |
11,241 |
10,741 |
19,370 |
|
13,641 |
13,141 |
12,641 |
12,141 |
11,641 |
11,141 |
19,820 |
|
14,082 |
13,541 |
13,041 |
12,541 |
12,041 |
11,541 |
20,270 |
|
14,532 |
13,970 |
13,441 |
12,941 |
12,441 |
11,941 |
20,720 |
|
14,982 |
14,420 |
13,857 |
13,341 |
12,841 |
12,341 |
21,170 |
|
15,432 |
14,870 |
14,307 |
13,745 |
13,241 |
12,741 |
21,620 |
|
15,882 |
15,320 |
14,757 |
14,195 |
13,641 |
13,141 |
22,070 |
|
16,332 |
15,770 |
15,207 |
14,645 |
14,082 |
13,541 |
22,520 |
|
17,007 |
16,445 |
15,882 |
15,320 |
14,757 |
14,195 |
23,195 |
|
17,682 |
17,120 |
16,557 |
15,995 |
15,432 |
14,870 |
23,870 |
|
18,357 |
17,795 |
17,232 |
16,670 |
16,107 |
15,545 |
24,545 |
|
19,032 |
18,470 |
17,907 |
17,345 |
16,782 |
16,220 |
25,220 |
|
19,707 |
19,145 |
18,582 |
18,020 |
17,457 |
16,895 |
25,895 |
|
20,382 |
19,820 |
19,257 |
18,695 |
18,132 |
17,570 |
26,570 |
|
21,057 |
20,495 |
19,932 |
19,370 |
18,807 |
18,245 |
27,245 |
|
21,732 |
21,170 |
20,607 |
20,045 |
19,482 |
18,920 |
27,920 |
|
22,407 |
21,845 |
21,282 |
20,720 |
20,157 |
19,595 |
28,595 |
|
23,082 |
22,520 |
21,957 |
21,395 |
20,832 |
20,270 |
29,270 |
|
23,757 |
23,195 |
22,632 |
22,070 |
21,507 |
20,945 |
29,945 |
|
24,432 |
23,870 |
23,307 |
22,745 |
22,182 |
21,620 |
30,620 |
|
25,107 |
24,545 |
23,982 |
23,420 |
22,857 |
22,295 |
31,295 |
|
25,782 |
25,220 |
24,657 |
24,095 |
23,532 |
22,970 |
31,970 |
|
26,457 |
25,895 |
25,332 |
24,770 |
24,207 |
23,645 |
32,666 |
|
27,132 |
26,570 |
26,007 |
25,445 |
24,882 |
24,320 |
33,416 |
|
27,807 |
27,245 |
26,682 |
26,120 |
25,557 |
24,995 |
34,166 |
|
28,482 |
27,920 |
27,357 |
26,795 |
26,232 |
25,670 |
34,916 |
|
29,157 |
28,595 |
28,032 |
27,470 |
26,907 |
26,345 |
35,666 |
|
29,832 |
29,270 |
28,707 |
28,145 |
27,582 |
27,020 |
36,416 |
|
30,507 |
29,945 |
29,382 |
28,820 |
28,257 |
27,695 |
37,166 |
|
31,182 |
30,620 |
30,057 |
29,495 |
28,932 |
28,370 |
37,916 |
|
31,857 |
31,295 |
30,732 |
30,170 |
29,607 |
29,045 |
38,666 |
|
32,540 |
31,970 |
31,407 |
30,845 |
30,282 |
29,720 |
39,416 |
|
33,290 |
32,665 |
32,082 |
31,520 |
30,957 |
30,395 |
40,166 |
|
34,040 |
33,415 |
32,790 |
32,195 |
31,632 |
31,070 |
40,916 |
|
34,790 |
34,165 |
33,540 |
32,915 |
32,307 |
31,745 |
41,666 |
|
35,540 |
34,915 |
34,290 |
33,665 |
33,040 |
32,420 |
42,416 |
|
36,290 |
35,665 |
35,040 |
34,415 |
33,790 |
33,165 |
43,166 |
|
37,040 |
36,415 |
35,790 |
35,165 |
34,540 |
33,915 |
43,916 |
|
43,916円に、その月の社会保険料控除後の給与の金額のうち110,000円をこえる金額の50％に相当する金額を加算した金額 |
||||||
|
− |
||||||
|
− |
||||||
イ 月 額 表 (四)
（注） この表において、
(１) 法第三十八条第一項第一号及び第五号は、この法律第六条第一項の規定により読み替えられた法第三十八条第一項第一号及び第五号とする。
(２) 「遺族等援護法」とは、戦傷病者戦没者遺族等援護法をいう。
(３) 「扶養親族」、「不具者」、「老年者」、「寡婦」及び「勤労学生」とは、それぞれ法第八条に規定する扶養親族、不具者、老年者、寡婦及び勤労学生をいう。
（備考 税額の求め方）
(１) まず、その者（扶養親族の数が10人をこえる者を除く。）のその月の給与の金額から、その者が当該給与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の金額」欄に該当する行を求め、その行とその者の申告された扶養親族の数に応じて求めた該当欄との交わるところに記載されている金額（不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、これらの控除が認められるごとに当該金額から334円（これらの控除を認められる者が遺族等援護法の規定による障害年金又は遺族年金を受ける者である場合には、500円）を控除した金額）が、その求める税額である。
(２) 扶養親族の数が10人をこえる者については、その者を扶養親族の数が10人である者として(1)により求めた税額から扶養親族の数が10人をこえる１人ごとに334円を控除した金額が、その求める税額である。
別表第二 昭和28年１月から３月までの給与所得の所得税源泉徴収額表（法第三十八条第一項第一号及び第五号の規定による所得税源泉徴収額表）
ロ 週 額 表 (一)
|
その週の社会保険料控除後の給与の金額 |
甲 法第三十八条第一項第一号の規定による税額 |
|||||
|
扶養親族の数 |
||||||
|
０人 |
１人 |
２人 |
３人 |
４人 |
||
|
以上 |
未満 |
税額 |
||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
700円未満 |
0 |
0 |
0 |
0 |
0 |
|
|
700 |
1,400 |
0 |
0 |
0 |
0 |
0 |
|
1,400 |
1,450 |
3 |
0 |
0 |
0 |
0 |
|
1,450 |
1,500 |
9 |
0 |
0 |
0 |
0 |
|
1,500 |
1,550 |
16 |
0 |
0 |
0 |
0 |
|
1,550 |
1,600 |
22 |
0 |
0 |
0 |
0 |
|
1,600 |
1,650 |
28 |
0 |
0 |
0 |
0 |
|
1,650 |
1,700 |
35 |
0 |
0 |
0 |
0 |
|
1,700 |
1,750 |
41 |
0 |
0 |
0 |
0 |
|
1,750 |
1,800 |
48 |
0 |
0 |
0 |
0 |
|
1,800 |
1,850 |
54 |
0 |
0 |
0 |
0 |
|
1,850 |
1,900 |
61 |
0 |
0 |
0 |
0 |
|
1,900 |
1,950 |
69 |
0 |
0 |
0 |
0 |
|
1,950 |
2,000 |
78 |
0 |
0 |
0 |
0 |
|
2,000 |
2,050 |
86 |
0 |
0 |
0 |
0 |
|
2,050 |
2,100 |
95 |
0 |
0 |
0 |
0 |
|
2,100 |
2,150 |
103 |
0 |
0 |
0 |
0 |
|
2,150 |
2,200 |
112 |
0 |
0 |
0 |
0 |
|
2,200 |
2,250 |
120 |
3 |
0 |
0 |
0 |
|
2,250 |
2,300 |
129 |
9 |
0 |
0 |
0 |
|
2,300 |
2,350 |
137 |
15 |
0 |
0 |
0 |
|
2,350 |
2,400 |
146 |
22 |
0 |
0 |
0 |
|
2,400 |
2,450 |
154 |
28 |
0 |
0 |
0 |
|
2,450 |
2,500 |
163 |
35 |
0 |
0 |
0 |
|
2,500 |
2,550 |
171 |
41 |
0 |
0 |
0 |
|
2,550 |
2,600 |
180 |
47 |
0 |
0 |
0 |
|
2,600 |
2,650 |
188 |
54 |
0 |
0 |
0 |
|
2,650 |
2,700 |
197 |
60 |
2 |
0 |
0 |
|
2,700 |
2,750 |
205 |
69 |
8 |
0 |
0 |
|
2,750 |
2,800 |
214 |
77 |
14 |
0 |
0 |
|
2,800 |
2,850 |
222 |
86 |
21 |
0 |
0 |
|
2,850 |
2,900 |
231 |
94 |
27 |
0 |
0 |
|
2,900 |
2,950 |
239 |
103 |
33 |
0 |
0 |
|
2,950 |
3,000 |
248 |
111 |
40 |
0 |
0 |
|
3,000 |
3,050 |
257 |
120 |
46 |
0 |
0 |
|
3,050 |
3,100 |
268 |
128 |
53 |
0 |
0 |
|
3,100 |
3,150 |
279 |
137 |
59 |
0 |
0 |
|
3,150 |
3,200 |
289 |
145 |
67 |
7 |
0 |
|
3,200 |
3,250 |
300 |
154 |
76 |
13 |
0 |
|
3,250 |
3,300 |
310 |
162 |
84 |
20 |
0 |
|
3,300 |
3,350 |
321 |
171 |
93 |
26 |
0 |
|
3,350 |
3,400 |
332 |
179 |
101 |
32 |
0 |
|
3,400 |
3,450 |
342 |
188 |
110 |
39 |
0 |
|
3,450 |
3,500 |
353 |
196 |
118 |
45 |
1 |
|
3,500 |
3,550 |
364 |
205 |
127 |
51 |
8 |
|
3,550 |
3,600 |
374 |
213 |
135 |
58 |
14 |
|
3,600 |
3,650 |
385 |
222 |
144 |
66 |
20 |
|
3,650 |
3,700 |
395 |
230 |
152 |
74 |
27 |
|
3,700 |
3,800 |
406 |
239 |
161 |
83 |
33 |
|
3,800 |
3,900 |
427 |
257 |
178 |
100 |
46 |
|
3,900 |
4,000 |
449 |
278 |
195 |
117 |
58 |
|
4,000 |
4,100 |
470 |
299 |
212 |
134 |
75 |
|
|
乙 法第三十八条第一項第五号の規定による税額 |
|||||
|
|
||||||
|
５人 |
６人 |
７人 |
８人 |
９人 |
10人 |
|
|
|
||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
|
|
0 |
0 |
0 |
0 |
0 |
0 |
給与の金額の12％に相当する金額 |
|
0 |
0 |
0 |
0 |
0 |
0 |
給与の金額の14％に相当する金額 |
|
円 |
||||||
|
0 |
0 |
0 |
0 |
0 |
0 |
218 |
|
0 |
0 |
0 |
0 |
0 |
0 |
226 |
|
0 |
0 |
0 |
0 |
0 |
0 |
235 |
|
0 |
0 |
0 |
0 |
0 |
0 |
243 |
|
0 |
0 |
0 |
0 |
0 |
0 |
252 |
|
0 |
0 |
0 |
0 |
0 |
0 |
262 |
|
0 |
0 |
0 |
0 |
0 |
0 |
273 |
|
0 |
0 |
0 |
0 |
0 |
0 |
283 |
|
0 |
0 |
0 |
0 |
0 |
0 |
294 |
|
0 |
0 |
0 |
0 |
0 |
0 |
305 |
|
0 |
0 |
0 |
0 |
0 |
0 |
315 |
|
0 |
0 |
0 |
0 |
0 |
0 |
326 |
|
0 |
0 |
0 |
0 |
0 |
0 |
337 |
|
0 |
0 |
0 |
0 |
0 |
0 |
347 |
|
0 |
0 |
0 |
0 |
0 |
0 |
358 |
|
0 |
0 |
0 |
0 |
0 |
0 |
368 |
|
0 |
0 |
0 |
0 |
0 |
0 |
379 |
|
0 |
0 |
0 |
0 |
0 |
0 |
390 |
|
0 |
0 |
0 |
0 |
0 |
0 |
400 |
|
0 |
0 |
0 |
0 |
0 |
0 |
411 |
|
0 |
0 |
0 |
0 |
0 |
0 |
422 |
|
0 |
0 |
0 |
0 |
0 |
0 |
432 |
|
0 |
0 |
0 |
0 |
0 |
0 |
443 |
|
0 |
0 |
0 |
0 |
0 |
0 |
453 |
|
0 |
0 |
0 |
0 |
0 |
0 |
464 |
|
0 |
0 |
0 |
0 |
0 |
0 |
475 |
|
0 |
0 |
0 |
0 |
0 |
0 |
485 |
|
0 |
0 |
0 |
0 |
0 |
0 |
496 |
|
0 |
0 |
0 |
0 |
0 |
0 |
509 |
|
0 |
0 |
0 |
0 |
0 |
0 |
521 |
|
0 |
0 |
0 |
0 |
0 |
0 |
534 |
|
0 |
0 |
0 |
0 |
0 |
0 |
547 |
|
0 |
0 |
0 |
0 |
0 |
0 |
560 |
|
0 |
0 |
0 |
0 |
0 |
0 |
572 |
|
0 |
0 |
0 |
0 |
0 |
0 |
585 |
|
0 |
0 |
0 |
0 |
0 |
0 |
598 |
|
0 |
0 |
0 |
0 |
0 |
0 |
611 |
|
0 |
0 |
0 |
0 |
0 |
0 |
623 |
|
0 |
0 |
0 |
0 |
0 |
0 |
636 |
|
0 |
0 |
0 |
0 |
0 |
0 |
649 |
|
0 |
0 |
0 |
0 |
0 |
0 |
662 |
|
0 |
0 |
0 |
0 |
0 |
0 |
674 |
|
0 |
0 |
0 |
0 |
0 |
0 |
687 |
|
0 |
0 |
0 |
0 |
0 |
0 |
700 |
|
0 |
0 |
0 |
0 |
0 |
0 |
713 |
|
0 |
0 |
0 |
0 |
0 |
0 |
725 |
|
0 |
0 |
0 |
0 |
0 |
0 |
738 |
|
2 |
0 |
0 |
0 |
0 |
0 |
764 |
|
15 |
0 |
0 |
0 |
0 |
0 |
789 |
|
28 |
0 |
0 |
0 |
0 |
0 |
815 |
ロ 週 額 表 (二)
|
その週の社会保険料控除後の給与の金額 |
甲 法第三十八条第一項第一号の規定による税額 |
|||||
|
扶養親族の数 |
||||||
|
０人 |
１人 |
２人 |
３人 |
４人 |
||
|
以上 |
未満 |
税額 |
||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
4,100 |
4,200 |
491 |
321 |
229 |
151 |
92 |
|
4,200 |
4,300 |
515 |
342 |
246 |
168 |
109 |
|
4,300 |
4,400 |
541 |
363 |
266 |
185 |
126 |
|
4,400 |
4,500 |
566 |
384 |
287 |
202 |
143 |
|
4,500 |
4,600 |
592 |
406 |
308 |
219 |
160 |
|
4,600 |
4,700 |
617 |
427 |
329 |
236 |
177 |
|
4,700 |
4,800 |
643 |
448 |
351 |
253 |
194 |
|
4,800 |
4,900 |
668 |
469 |
372 |
274 |
211 |
|
4,900 |
5,000 |
694 |
491 |
393 |
296 |
228 |
|
5,000 |
5,100 |
719 |
515 |
414 |
317 |
245 |
|
5,100 |
5,200 |
745 |
540 |
436 |
338 |
265 |
|
5,200 |
5,300 |
770 |
566 |
457 |
359 |
286 |
|
5,300 |
5,400 |
796 |
591 |
478 |
381 |
308 |
|
5,400 |
5,500 |
821 |
617 |
500 |
402 |
329 |
|
5,500 |
5,600 |
847 |
642 |
525 |
423 |
350 |
|
5,600 |
5,700 |
872 |
668 |
551 |
444 |
371 |
|
5,700 |
5,800 |
898 |
693 |
576 |
466 |
393 |
|
5,800 |
5,900 |
923 |
719 |
602 |
487 |
414 |
|
5,900 |
6,000 |
952 |
747 |
630 |
513 |
438 |
|
6,000 |
6,100 |
986 |
777 |
660 |
543 |
463 |
|
6,100 |
6,200 |
1,021 |
807 |
690 |
573 |
488 |
|
6,200 |
6,300 |
1,056 |
837 |
720 |
603 |
516 |
|
6,300 |
6,400 |
1,091 |
867 |
750 |
633 |
546 |
|
6,400 |
6,500 |
1,126 |
897 |
780 |
663 |
576 |
|
6,500 |
6,600 |
1,161 |
927 |
810 |
693 |
606 |
|
6,600 |
6,700 |
1,196 |
957 |
840 |
723 |
636 |
|
6,700 |
6,800 |
1,231 |
992 |
870 |
753 |
666 |
|
6,800 |
6,900 |
1,266 |
1,027 |
900 |
783 |
696 |
|
6,900 |
7,000 |
1,301 |
1,062 |
930 |
813 |
726 |
|
7,000 |
7,100 |
1,336 |
1,097 |
960 |
843 |
756 |
|
7,100 |
7,200 |
1,371 |
1,132 |
996 |
873 |
786 |
|
7,200 |
7,300 |
1,406 |
1,167 |
1,031 |
903 |
816 |
|
7,300 |
7,400 |
1,441 |
1,202 |
1,066 |
933 |
846 |
|
7,400 |
7,500 |
1,476 |
1,237 |
1,101 |
964 |
876 |
|
7,500 |
7,600 |
1,511 |
1,272 |
1,136 |
999 |
906 |
|
7,600 |
7,700 |
1,546 |
1,307 |
1,171 |
1,034 |
936 |
|
7,700 |
7,800 |
1,581 |
1,342 |
1,206 |
1,069 |
967 |
|
7,800 |
7,900 |
1,616 |
1,377 |
1,241 |
1,104 |
1,002 |
|
7,900 |
8,000 |
1,652 |
1,412 |
1,276 |
1,139 |
1,037 |
|
8,000 |
8,200 |
1,692 |
1,447 |
1,311 |
1,174 |
1,072 |
|
8,200 |
8,400 |
1,772 |
1,517 |
1,381 |
1,244 |
1,142 |
|
8,400 |
8,600 |
1,852 |
1,587 |
1,451 |
1,314 |
1,212 |
|
8,600 |
8,800 |
1,932 |
1,659 |
1,521 |
1,384 |
1,282 |
|
8,800 |
9,000 |
2,012 |
1,739 |
1,591 |
1,454 |
1,352 |
|
9,000 |
9,200 |
2,092 |
1,819 |
1,663 |
1,524 |
1,422 |
|
9,200 |
9,400 |
2,172 |
1,899 |
1,743 |
1,594 |
1,492 |
|
9,400 |
9,600 |
2,252 |
1,979 |
1,823 |
1,667 |
1,562 |
|
9,600 |
9,800 |
2,332 |
2,059 |
1,903 |
1,747 |
1,632 |
|
9,800 |
10,000 |
2,412 |
2,139 |
1,983 |
1,827 |
1,710 |
|
10,000 |
10,200 |
2,492 |
2,219 |
2,063 |
1,907 |
1,790 |
|
|
乙 法第三十八条第一項第五号の規定による税額 |
|||||
|
|
||||||
|
５人 |
６人 |
７人 |
８人 |
９人 |
10人 |
|
|
|
||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
40 |
0 |
0 |
0 |
0 |
0 |
840 |
|
53 |
9 |
0 |
0 |
0 |
0 |
866 |
|
68 |
22 |
0 |
0 |
0 |
0 |
891 |
|
85 |
35 |
0 |
0 |
0 |
0 |
917 |
|
102 |
48 |
4 |
0 |
0 |
0 |
942 |
|
119 |
61 |
16 |
0 |
0 |
0 |
969 |
|
136 |
78 |
29 |
0 |
0 |
0 |
999 |
|
153 |
95 |
42 |
0 |
0 |
0 |
1,029 |
|
170 |
112 |
55 |
11 |
0 |
0 |
1,058 |
|
187 |
129 |
70 |
24 |
0 |
0 |
1,088 |
|
204 |
146 |
87 |
36 |
0 |
0 |
1,118 |
|
221 |
163 |
104 |
49 |
5 |
0 |
1,148 |
|
238 |
180 |
121 |
63 |
18 |
0 |
1,177 |
|
256 |
197 |
138 |
80 |
31 |
0 |
1,207 |
|
277 |
214 |
155 |
97 |
44 |
0 |
1,237 |
|
298 |
231 |
172 |
114 |
56 |
13 |
1,267 |
|
320 |
248 |
189 |
131 |
72 |
25 |
1,296 |
|
341 |
268 |
206 |
148 |
89 |
38 |
1,326 |
|
365 |
292 |
225 |
167 |
108 |
52 |
1,359 |
|
390 |
317 |
245 |
187 |
128 |
70 |
1,394 |
|
415 |
342 |
269 |
207 |
148 |
90 |
1,429 |
|
440 |
367 |
294 |
227 |
168 |
110 |
1,464 |
|
465 |
392 |
319 |
247 |
188 |
130 |
1,499 |
|
490 |
417 |
344 |
271 |
208 |
150 |
1,534 |
|
518 |
442 |
369 |
296 |
228 |
170 |
1,569 |
|
548 |
467 |
394 |
321 |
248 |
190 |
1,604 |
|
578 |
492 |
419 |
346 |
273 |
210 |
1,639 |
|
608 |
521 |
444 |
371 |
298 |
230 |
1,679 |
|
638 |
551 |
469 |
396 |
323 |
250 |
1,719 |
|
668 |
581 |
494 |
421 |
348 |
275 |
1,759 |
|
698 |
611 |
523 |
446 |
373 |
300 |
1,799 |
|
728 |
641 |
553 |
471 |
398 |
325 |
1,839 |
|
758 |
671 |
583 |
495 |
423 |
350 |
1,879 |
|
788 |
701 |
613 |
525 |
448 |
375 |
1,919 |
|
818 |
731 |
643 |
555 |
473 |
400 |
1,959 |
|
848 |
761 |
673 |
585 |
498 |
425 |
1,999 |
|
878 |
791 |
703 |
615 |
528 |
450 |
2,039 |
|
908 |
821 |
733 |
645 |
558 |
475 |
2,079 |
|
938 |
851 |
763 |
675 |
588 |
500 |
2,119 |
|
970 |
881 |
793 |
705 |
618 |
530 |
2,159 |
|
1,040 |
941 |
853 |
765 |
678 |
590 |
2,239 |
|
1,110 |
1,008 |
913 |
825 |
738 |
650 |
2,319 |
|
1,180 |
1,078 |
975 |
885 |
798 |
710 |
2,399 |
|
1,250 |
1,148 |
1,045 |
945 |
858 |
770 |
2,479 |
|
1,320 |
1,218 |
1,115 |
1,013 |
918 |
830 |
2,559 |
|
1,390 |
1,288 |
1,185 |
1,083 |
981 |
890 |
2,639 |
|
1,460 |
1,358 |
1,255 |
1,153 |
1,051 |
950 |
2,719 |
|
1,530 |
1,428 |
1,325 |
1,223 |
1,121 |
1,019 |
2,799 |
|
1,600 |
1,498 |
1,395 |
1,293 |
1,191 |
1,089 |
2,879 |
|
1,673 |
1,568 |
1,465 |
1,363 |
1,261 |
1,159 |
2,959 |
ロ 週 額 表 (三)
|
その週の社会保険料控除後の給与の金額 |
甲 法第三十八条第一項第一号の規定による税額 |
|||||
|
扶養親族の数 |
||||||
|
０人 |
１人 |
２人 |
３人 |
４人 |
||
|
以上 |
未満 |
税額 |
||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
10,200 |
10,400 |
2,572 |
2,299 |
2,143 |
1,987 |
1,870 |
|
10,400 |
10,600 |
2,652 |
2,379 |
2,223 |
2,067 |
1,950 |
|
10,600 |
10,800 |
2,732 |
2,459 |
2,303 |
2,147 |
2,030 |
|
10,800 |
11,000 |
2,812 |
2,539 |
2,383 |
2,227 |
2,110 |
|
11,000 |
11,200 |
2,892 |
2,619 |
2,463 |
2,307 |
2,190 |
|
11,200 |
11,400 |
2,972 |
2,699 |
2,543 |
2,387 |
2,270 |
|
11,400 |
11,600 |
3,052 |
2,779 |
2,623 |
2,467 |
2,350 |
|
11,600 |
11,800 |
3,132 |
2,859 |
2,703 |
2,547 |
2,430 |
|
11,800 |
12,000 |
3,214 |
2,939 |
2,783 |
2,627 |
2,510 |
|
12,000 |
12,200 |
3,304 |
3,019 |
2,863 |
2,707 |
2,590 |
|
12,200 |
12,400 |
3,394 |
3,099 |
2,943 |
2,787 |
2,670 |
|
12,400 |
12,600 |
3,484 |
3,179 |
3,023 |
2,867 |
2,750 |
|
12,600 |
12,800 |
3,574 |
3,267 |
3,103 |
2,947 |
2,830 |
|
12,800 |
13,000 |
3,664 |
3,357 |
3,183 |
3,027 |
2,910 |
|
13,000 |
13,200 |
3,754 |
3,447 |
3,271 |
3,107 |
2,990 |
|
13,200 |
13,400 |
3,844 |
3,537 |
3,361 |
3,187 |
3,070 |
|
13,400 |
13,600 |
3,934 |
3,627 |
3,451 |
3,276 |
3,150 |
|
13,600 |
13,800 |
4,024 |
3,717 |
3,541 |
3,366 |
3,234 |
|
13,800 |
14,000 |
4,114 |
3,807 |
3,631 |
3,456 |
3,324 |
|
14,000 |
14,200 |
4,204 |
3,897 |
3,721 |
3,546 |
3,414 |
|
14,200 |
14,400 |
4,294 |
3,987 |
3,811 |
3,636 |
3,504 |
|
14,400 |
14,600 |
4,384 |
4,077 |
3,901 |
3,726 |
3,594 |
|
14,600 |
14,800 |
4,474 |
4,167 |
3,991 |
3,816 |
3,684 |
|
14,800 |
15,000 |
4,564 |
4,257 |
4,081 |
3,906 |
3,774 |
|
15,000 |
15,350 |
4,654 |
4,347 |
4,171 |
3,996 |
3,864 |
|
15,350 |
15,700 |
4,811 |
4,504 |
4,329 |
4,153 |
4,022 |
|
15,700 |
16,050 |
4,969 |
4,662 |
4,486 |
4,311 |
4,179 |
|
16,050 |
16,400 |
5,126 |
4,819 |
4,644 |
4,468 |
4,337 |
|
16,400 |
16,750 |
5,284 |
4,977 |
4,801 |
4,626 |
4,494 |
|
16,750 |
17,100 |
5,441 |
5,134 |
4,959 |
4,783 |
4,652 |
|
17,100 |
17,450 |
5,599 |
5,292 |
5,116 |
4,941 |
4,809 |
|
17,450 |
17,800 |
5,756 |
5,449 |
5,274 |
5,098 |
4,967 |
|
17,800 |
18,150 |
5,914 |
5,607 |
5,431 |
5,256 |
5,124 |
|
18,150 |
18,500 |
6,071 |
5,764 |
5,589 |
5,413 |
5,282 |
|
18,500 |
18,850 |
6,229 |
5,922 |
5,746 |
5,571 |
5,439 |
|
18,850 |
19,200 |
6,386 |
6,079 |
5,904 |
5,728 |
5,597 |
|
19,200 |
19,550 |
6,544 |
6,237 |
6,061 |
5,886 |
5,754 |
|
19,550 |
19,900 |
6,701 |
6,394 |
6,219 |
6,043 |
5,912 |
|
19,900 |
20,250 |
6,859 |
6,552 |
6,376 |
6,201 |
6,069 |
|
20,250 |
20,600 |
7,016 |
6,709 |
6,534 |
6,358 |
6,227 |
|
20,600 |
20,950 |
7,174 |
6,867 |
6,691 |
6,516 |
6,384 |
|
20,950 |
21,300 |
7,331 |
7,024 |
6,849 |
6,673 |
6,542 |
|
21,300 |
21,650 |
7,489 |
7,182 |
7,006 |
6,831 |
6,699 |
|
21,650 |
22,000 |
7,655 |
7,339 |
7,164 |
6,988 |
6,857 |
|
22,000 |
22,350 |
7,830 |
7,497 |
7,321 |
7,146 |
7,014 |
|
22,350 |
22,700 |
8,005 |
7,664 |
7,479 |
7,303 |
7,172 |
|
22,700 |
23,050 |
8,180 |
7,839 |
7,644 |
7,461 |
7,329 |
|
23,050 |
23,400 |
8,355 |
8,014 |
7,819 |
7,624 |
7,487 |
|
23,400 |
23,750 |
8,530 |
8,189 |
7,994 |
7,799 |
7,653 |
|
23,750 |
24,100 |
8,705 |
8,364 |
8,169 |
7,974 |
7,828 |
|
|
乙 法第三十八条第一項第五号の規定による税額 |
|||||
|
|
||||||
|
５人 |
６人 |
７人 |
８人 |
９人 |
10人 |
|
|
|
||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
1,753 |
1,638 |
1,535 |
1,433 |
1,331 |
1,229 |
3,039 |
|
1,833 |
1,717 |
1,605 |
1,503 |
1,401 |
1,299 |
3,119 |
|
1,913 |
1,797 |
1,680 |
1,573 |
1,471 |
1,369 |
3,199 |
|
1,993 |
1,877 |
1,760 |
1,643 |
1,541 |
1,439 |
3,289 |
|
2,073 |
1,957 |
1,840 |
1,723 |
1,611 |
1,509 |
3,379 |
|
2,153 |
2,037 |
1,920 |
1,803 |
1,686 |
1,579 |
3,469 |
|
2,233 |
2,117 |
2,000 |
1,883 |
1,766 |
1,649 |
3,559 |
|
2,313 |
2,197 |
2,080 |
1,963 |
1,846 |
1,729 |
3,649 |
|
2,393 |
2,277 |
2,160 |
2,043 |
1,926 |
1,809 |
3,739 |
|
2,473 |
2,357 |
2,240 |
2,123 |
2,006 |
1,889 |
3,829 |
|
2,553 |
2,437 |
2,320 |
2,203 |
2,086 |
1,969 |
3,919 |
|
2,633 |
2,517 |
2,400 |
2,283 |
2,166 |
2,049 |
4,009 |
|
2,713 |
2,597 |
2,480 |
2,363 |
2,246 |
2,129 |
4,099 |
|
2,793 |
2,677 |
2,560 |
2,443 |
2,326 |
2,209 |
4,189 |
|
2,873 |
2,757 |
2,640 |
2,523 |
2,406 |
2,289 |
4,279 |
|
2,953 |
2,837 |
2,720 |
2,603 |
2,486 |
2,369 |
4,369 |
|
3,033 |
2,917 |
2,800 |
2,683 |
2,566 |
2,449 |
4,459 |
|
3,113 |
2,997 |
2,880 |
2,763 |
2,646 |
2,529 |
4,549 |
|
3,193 |
3,077 |
2,960 |
2,843 |
2,726 |
2,609 |
4,639 |
|
3,283 |
3,157 |
3,040 |
2,923 |
2,806 |
2,689 |
4,729 |
|
3,373 |
3,242 |
3,120 |
3,003 |
2,886 |
2,769 |
4,819 |
|
3,463 |
3,332 |
3,200 |
3,083 |
2,966 |
2,849 |
4,909 |
|
3,553 |
3,422 |
3,290 |
3,163 |
3,046 |
2,929 |
4,999 |
|
3,643 |
3,512 |
3,380 |
3,249 |
3,126 |
3,009 |
5,089 |
|
3,733 |
3,602 |
3,470 |
3,339 |
3,207 |
3,089 |
5,179 |
|
3,890 |
3,759 |
3,628 |
3,496 |
3,365 |
3,233 |
5,336 |
|
4,048 |
3,917 |
3,785 |
3,654 |
3,522 |
3,391 |
5,494 |
|
4,205 |
4,074 |
3,943 |
3,811 |
3,680 |
3,548 |
5,651 |
|
4,363 |
4,232 |
4,100 |
3,969 |
3,837 |
3,706 |
5,809 |
|
4,520 |
4,389 |
4,258 |
4,126 |
3,995 |
3,863 |
5,966 |
|
4,678 |
4,547 |
4,415 |
4,284 |
4,152 |
4,021 |
6,124 |
|
4,835 |
4,704 |
4,573 |
4,441 |
4,310 |
4,178 |
6,281 |
|
4,993 |
4,862 |
4,730 |
4,599 |
4,467 |
4,336 |
6,439 |
|
5,150 |
5,019 |
4,888 |
4,756 |
4,625 |
4,493 |
6,596 |
|
5,308 |
5,177 |
5,045 |
4,914 |
4,782 |
4,651 |
6,754 |
|
5,465 |
5,334 |
5,203 |
5,071 |
4,940 |
4,808 |
6,911 |
|
5,623 |
5,492 |
5,360 |
5,229 |
5,097 |
4,966 |
7,069 |
|
5,780 |
5,649 |
5,518 |
5,386 |
5,255 |
5,123 |
7,226 |
|
5,938 |
5,807 |
5,675 |
5,544 |
5,412 |
5,281 |
7,384 |
|
6,095 |
5,964 |
5,833 |
5,701 |
5,570 |
5,438 |
7,541 |
|
6,253 |
6,122 |
5,990 |
5,859 |
5,727 |
5,596 |
7,713 |
|
6,410 |
6,279 |
6,148 |
6,016 |
5,885 |
5,753 |
7,888 |
|
6,568 |
6,437 |
6,305 |
6,174 |
6,042 |
5,911 |
8,063 |
|
6,725 |
6,594 |
6,463 |
6,331 |
6,200 |
6,068 |
8,238 |
|
6,883 |
6,752 |
6,620 |
6,489 |
6,357 |
6,226 |
8,413 |
|
7,040 |
6,909 |
6,778 |
6,646 |
6,515 |
6,383 |
8,588 |
|
7,198 |
7,067 |
6,935 |
6,804 |
6,672 |
6,541 |
8,763 |
|
7,355 |
7,224 |
7,093 |
6,961 |
6,830 |
6,698 |
8,938 |
|
7,513 |
7,382 |
7,250 |
7,119 |
6,987 |
6,856 |
9,113 |
|
7,682 |
7,539 |
7,408 |
7,276 |
7,145 |
7,013 |
9,288 |
ロ 週 額 表 (四)
|
その週の社会保険料控除後の給与の金額 |
甲 法第三十八条第一項第一号の規定による税額 |
|||||
|
扶養親族の数 |
||||||
|
０人 |
１人 |
２人 |
３人 |
４人 |
||
|
以上 |
未満 |
税額 |
||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
24,100 |
24,450 |
8,880 |
8,539 |
8,344 |
8,149 |
8,003 |
|
24,450 |
24,800 |
9,055 |
8,714 |
8,519 |
8,324 |
8,178 |
|
24,800 |
25,150 |
9,230 |
8,889 |
8,694 |
8,499 |
8,353 |
|
25,150 |
25,500 |
9,405 |
9,064 |
8,869 |
8,674 |
8,528 |
|
25,500円 |
9,580 |
9,239 |
9,044 |
8,849 |
8,703 |
|
|
25,500円をこえる金額 |
25,500円の場合の税額に、その週の社会保険料控除後の給与の金額のうち25,500円をこえる金額の50％に相当する金額を加算した金額 |
|||||
|
扶養親族の数が10人をこえる場合には、扶養親族の数が10人の場合の税額から、その10人をこえる１人ごとに78円を控除した金額 |
||||||
|
その者が不具者、老年者、寡婦又は勤労学生である場合には、これらの一に該当するごとに78円（これらの一に該当する場合で遺族等援護法の規定による障害年金又は遺族年金を受ける者であるときは、117円）を、扶養親族である不具者がある場合には、当該不具者１人につき78円を、上の各欄によつて求めた税額から控除した金額 |
||||||
|
|
乙 法第三十八条第一項第五号の規定による税額 |
|||||
|
|
||||||
|
５人 |
６人 |
７人 |
８人 |
９人 |
10人 |
|
|
|
||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
7,857 |
7,711 |
7,565 |
7,434 |
7,302 |
7,171 |
9,463 |
|
8,032 |
7,886 |
7,740 |
7,594 |
7,460 |
7,328 |
9,638 |
|
8,207 |
8,061 |
7,915 |
7,769 |
7,623 |
7,486 |
9,813 |
|
8,382 |
8,236 |
8,090 |
7,944 |
7,798 |
7,652 |
9,988 |
|
8,557 |
8,411 |
8,265 |
8,119 |
7,973 |
7,827 |
10,163 |
|
10,163円に、その週の社会保険料控除後の金額のうち25,500円をこえる金額の50％に相当する金額を加算した金額 |
||||||
|
− |
||||||
|
− |
||||||
（注） この表において、
(１) 法第三十八条第一項第一号及び第五号は、この法律第六条第一項の規定により読み替えられた法第三十八条第一項第一号及び第五号とする。
(２) 「遺族等援護法」とは、戦傷病者戦没者遺族等援護法をいう。
(３) 「扶養親族」、「不具者」、「老年者」、「寡婦」及び「勤労学生」とは、それぞれ法第八条に規定する扶養親族、不具者、老年者、寡婦及び勤労学生をいう。
（備考 税額の求め方）
(１) まず、その者（扶養親族の数が10人をこえる者を除く。）のその週の給与の金額から、その者が当該給与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「その週の社会保険料控除後の給与の金額」欄に該当する行を求め、その行とその者の申告された扶養親族の数に応じて求めた該当欄との交るところに記載されている金額（不具者控除、老年者控除、寡婦又は勤労学生控除が認められる場合には、これらの控除が認められるごとに当該金額から78円（これらの控除を認められる者が遺族等援護法の規定による障害年金又は遺族年金を受ける者である場合には、117円）を控除した金額）が、その求める税額である。
(２) 扶養親族の数が10人をこえる者については、その者を扶養親族の数が10人である者として(１)により求めた税額から扶養親族の数が10人をこえる１人ごとに78円を控除した金額が、その求める税額である。
別表第二 昭和28年１月から３月までの給与所得の所得税源泉徴収額表（法第三十八条第一項第一号、第五号及び第六号の規定による所得税源泉徴収額表）
ハ 日 額 表 (一)
|
その日の社会保険料控除後の給与の金額 |
甲 法第三十八条第一項 |
||||||
|
扶養親族の数 |
|||||||
|
０人 |
１人 |
２人 |
３人 |
４人 |
５人 |
||
|
以上 |
未満 |
税額 |
|||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
100円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
100 |
200 |
0 |
0 |
0 |
0 |
0 |
0 |
|
200 |
210 |
0 |
0 |
0 |
0 |
0 |
0 |
|
210 |
220 |
1 |
0 |
0 |
0 |
0 |
0 |
|
220 |
230 |
3 |
0 |
0 |
0 |
0 |
0 |
|
230 |
240 |
4 |
0 |
0 |
0 |
0 |
0 |
|
240 |
250 |
5 |
0 |
0 |
0 |
0 |
0 |
|
250 |
260 |
6 |
0 |
0 |
0 |
0 |
0 |
|
260 |
270 |
8 |
0 |
0 |
0 |
0 |
0 |
|
270 |
280 |
9 |
0 |
0 |
0 |
0 |
0 |
|
280 |
290 |
11 |
0 |
0 |
0 |
0 |
0 |
|
290 |
300 |
12 |
0 |
0 |
0 |
0 |
0 |
|
300 |
310 |
14 |
0 |
0 |
0 |
0 |
0 |
|
310 |
320 |
16 |
0 |
0 |
0 |
0 |
0 |
|
320 |
330 |
18 |
1 |
0 |
0 |
0 |
0 |
|
330 |
340 |
19 |
2 |
0 |
0 |
0 |
0 |
|
340 |
350 |
21 |
3 |
0 |
0 |
0 |
0 |
|
350 |
360 |
23 |
4 |
0 |
0 |
0 |
0 |
|
360 |
370 |
24 |
6 |
0 |
0 |
0 |
0 |
|
370 |
380 |
26 |
7 |
0 |
0 |
0 |
0 |
|
380 |
390 |
28 |
8 |
0 |
0 |
0 |
0 |
|
390 |
400 |
29 |
10 |
1 |
0 |
0 |
0 |
|
400 |
410 |
31 |
12 |
2 |
0 |
0 |
0 |
|
410 |
420 |
33 |
13 |
4 |
0 |
0 |
0 |
|
420 |
430 |
35 |
15 |
5 |
0 |
0 |
0 |
|
430 |
440 |
37 |
17 |
6 |
0 |
0 |
0 |
|
440 |
450 |
39 |
18 |
7 |
0 |
0 |
0 |
|
450 |
460 |
41 |
20 |
9 |
0 |
0 |
0 |
|
460 |
470 |
44 |
22 |
11 |
2 |
0 |
0 |
|
470 |
480 |
46 |
23 |
12 |
3 |
0 |
0 |
|
480 |
490 |
48 |
25 |
14 |
4 |
0 |
0 |
|
490 |
500 |
50 |
27 |
16 |
5 |
0 |
0 |
|
500 |
510 |
52 |
29 |
17 |
7 |
0 |
0 |
|
510 |
520 |
54 |
30 |
19 |
8 |
2 |
0 |
|
520 |
530 |
56 |
32 |
21 |
10 |
3 |
0 |
|
530 |
540 |
58 |
34 |
22 |
11 |
4 |
0 |
|
540 |
550 |
61 |
35 |
24 |
13 |
6 |
0 |
|
550 |
560 |
63 |
38 |
26 |
15 |
7 |
0 |
|
560 |
570 |
65 |
40 |
28 |
16 |
8 |
2 |
|
570 |
580 |
67 |
42 |
29 |
18 |
10 |
3 |
|
580 |
590 |
69 |
45 |
31 |
20 |
11 |
4 |
|
590 |
600 |
71 |
47 |
33 |
21 |
13 |
6 |
|
600 |
620 |
73 |
49 |
34 |
23 |
15 |
7 |
|
620 |
640 |
79 |
53 |
39 |
27 |
18 |
10 |
|
640 |
660 |
84 |
57 |
43 |
30 |
22 |
13 |
|
660 |
680 |
89 |
62 |
48 |
33 |
25 |
17 |
|
680 |
700 |
94 |
66 |
52 |
38 |
28 |
20 |
|
700 |
720 |
99 |
70 |
56 |
42 |
32 |
23 |
|
720 |
740 |
104 |
75 |
60 |
46 |
35 |
27 |
|
740 |
760 |
109 |
80 |
65 |
51 |
40 |
30 |
|
760 |
780 |
114 |
85 |
69 |
55 |
44 |
34 |
|
780 |
800 |
119 |
90 |
73 |
59 |
49 |
38 |
|
800 |
820 |
124 |
95 |
78 |
63 |
53 |
42 |
|
乙 法第三十八条第一項第五号の規定による税額 |
丙 法第三十八条第一項第六号の規定による税額 |
|||||
|
|
||||||
|
６人 |
７人 |
８人 |
９人 |
10 人 |
||
|
円 |
円 |
円 |
円 |
円 |
円 |
|
|
0 |
0 |
0 |
0 |
0 |
給与の金額の12％に相当する金額 |
0 |
|
0 |
0 |
0 |
0 |
0 |
給与の金額の14％に相当する金額 |
0 |
|
円 |
||||||
|
0 |
0 |
0 |
0 |
0 |
31 |
0 |
|
0 |
0 |
0 |
0 |
0 |
32 |
0 |
|
0 |
0 |
0 |
0 |
0 |
34 |
0 |
|
0 |
0 |
0 |
0 |
0 |
36 |
0 |
|
0 |
0 |
0 |
0 |
0 |
39 |
0 |
|
0 |
0 |
0 |
0 |
0 |
41 |
0 |
|
0 |
0 |
0 |
0 |
0 |
43 |
0 |
|
0 |
0 |
0 |
0 |
0 |
45 |
0 |
|
0 |
0 |
0 |
0 |
0 |
47 |
0 |
|
0 |
0 |
0 |
0 |
0 |
49 |
0 |
|
0 |
0 |
0 |
0 |
0 |
51 |
0 |
|
0 |
0 |
0 |
0 |
0 |
53 |
0 |
|
0 |
0 |
0 |
0 |
0 |
56 |
0 |
|
0 |
0 |
0 |
0 |
0 |
58 |
0 |
|
0 |
0 |
0 |
0 |
0 |
60 |
0 |
|
0 |
0 |
0 |
0 |
0 |
62 |
0 |
|
0 |
0 |
0 |
0 |
0 |
64 |
0 |
|
0 |
0 |
0 |
0 |
0 |
66 |
0 |
|
0 |
0 |
0 |
0 |
0 |
68 |
0 |
|
0 |
0 |
0 |
0 |
0 |
70 |
0 |
|
0 |
0 |
0 |
0 |
0 |
73 |
0 |
|
0 |
0 |
0 |
0 |
0 |
75 |
0 |
|
0 |
0 |
0 |
0 |
0 |
78 |
0 |
|
0 |
0 |
0 |
0 |
0 |
80 |
0 |
|
0 |
0 |
0 |
0 |
0 |
83 |
0 |
|
0 |
0 |
0 |
0 |
0 |
85 |
0 |
|
0 |
0 |
0 |
0 |
0 |
88 |
0 |
|
0 |
0 |
0 |
0 |
0 |
90 |
0 |
|
0 |
0 |
0 |
0 |
0 |
93 |
0 |
|
0 |
0 |
0 |
0 |
0 |
95 |
0 |
|
0 |
0 |
0 |
0 |
0 |
98 |
0 |
|
0 |
0 |
0 |
0 |
0 |
101 |
0 |
|
0 |
0 |
0 |
0 |
0 |
103 |
0 |
|
0 |
0 |
0 |
0 |
0 |
106 |
0 |
|
0 |
0 |
0 |
0 |
0 |
108 |
0 |
|
0 |
0 |
0 |
0 |
0 |
111 |
0 |
|
0 |
0 |
0 |
0 |
0 |
113 |
0 |
|
0 |
0 |
0 |
0 |
0 |
116 |
0 |
|
0 |
0 |
0 |
0 |
0 |
118 |
0 |
|
0 |
0 |
0 |
0 |
0 |
121 |
0 |
|
1 |
0 |
0 |
0 |
0 |
124 |
0 |
|
3 |
0 |
0 |
0 |
0 |
129 |
2 |
|
6 |
0 |
0 |
0 |
0 |
134 |
4 |
|
8 |
2 |
0 |
0 |
0 |
139 |
7 |
|
12 |
4 |
0 |
0 |
0 |
145 |
9 |
|
15 |
7 |
1 |
0 |
0 |
151 |
12 |
|
18 |
10 |
3 |
0 |
0 |
157 |
15 |
|
22 |
13 |
6 |
0 |
0 |
163 |
19 |
|
25 |
17 |
8 |
2 |
0 |
169 |
22 |
|
29 |
20 |
12 |
5 |
0 |
175 |
26 |
|
32 |
24 |
15 |
7 |
1 |
181 |
29 |
ハ 日 額 表 (二)
|
その日の社会保険料控除後の給与の金額 |
甲 法第三十八条第一項第一号の規定による税額 |
||||||
|
扶養親族の数 |
|||||||
|
０人 |
１人 |
２人 |
３人 |
４人 |
５人 |
||
|
以上 |
未満 |
税額 |
|||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
820 |
840 |
130 |
100 |
83 |
68 |
57 |
47 |
|
840 |
860 |
135 |
106 |
89 |
72 |
62 |
51 |
|
860 |
880 |
141 |
112 |
95 |
78 |
67 |
56 |
|
880 |
900 |
148 |
118 |
101 |
84 |
71 |
61 |
|
900 |
920 |
155 |
124 |
107 |
90 |
77 |
66 |
|
920 |
940 |
162 |
130 |
113 |
96 |
83 |
71 |
|
940 |
960 |
169 |
136 |
119 |
102 |
89 |
77 |
|
960 |
980 |
176 |
142 |
125 |
108 |
95 |
83 |
|
980 |
1,000 |
183 |
149 |
131 |
114 |
101 |
89 |
|
1,000 |
1,020 |
190 |
156 |
137 |
120 |
107 |
95 |
|
1,020 |
1,040 |
197 |
163 |
143 |
126 |
113 |
101 |
|
1,040 |
1,060 |
204 |
170 |
150 |
132 |
119 |
107 |
|
1,060 |
1,080 |
211 |
177 |
157 |
138 |
125 |
113 |
|
1,080 |
1,100 |
218 |
184 |
164 |
145 |
131 |
119 |
|
1,100 |
1,120 |
225 |
191 |
171 |
152 |
137 |
125 |
|
1,120 |
1,140 |
232 |
198 |
178 |
159 |
144 |
131 |
|
1,140 |
1,160 |
240 |
205 |
185 |
166 |
151 |
137 |
|
1,160 |
1,180 |
248 |
212 |
192 |
173 |
158 |
143 |
|
1,180 |
1,200 |
256 |
219 |
199 |
180 |
165 |
150 |
|
1,200 |
1,220 |
264 |
226 |
206 |
187 |
172 |
157 |
|
1,220 |
1,240 |
272 |
233 |
213 |
194 |
179 |
164 |
|
1,240 |
1,260 |
280 |
241 |
220 |
201 |
186 |
171 |
|
1,260 |
1,280 |
288 |
249 |
227 |
208 |
193 |
178 |
|
1,280 |
1,300 |
296 |
257 |
234 |
215 |
200 |
185 |
|
1,300 |
1,330 |
304 |
265 |
242 |
222 |
207 |
192 |
|
1,330 |
1,360 |
316 |
277 |
254 |
232 |
218 |
203 |
|
1,360 |
1,390 |
328 |
289 |
266 |
244 |
228 |
213 |
|
1,390 |
1,420 |
340 |
301 |
278 |
256 |
239 |
224 |
|
1,420 |
1,450 |
352 |
313 |
290 |
268 |
251 |
234 |
|
1,450 |
1,480 |
364 |
325 |
302 |
280 |
263 |
246 |
|
1,480 |
1,510 |
376 |
337 |
314 |
292 |
275 |
258 |
|
1,510 |
1,540 |
388 |
349 |
326 |
304 |
287 |
270 |
|
1,540 |
1,570 |
400 |
361 |
338 |
316 |
299 |
282 |
|
1,570 |
1,600 |
412 |
373 |
350 |
328 |
311 |
294 |
|
1,600 |
1,630 |
424 |
385 |
362 |
340 |
323 |
306 |
|
1,630 |
1,660 |
436 |
397 |
374 |
352 |
335 |
318 |
|
1,660 |
1,690 |
448 |
409 |
386 |
364 |
347 |
330 |
|
1,690 |
1,720 |
460 |
421 |
398 |
376 |
359 |
342 |
|
1,720 |
1,750 |
473 |
433 |
410 |
388 |
371 |
354 |
|
1,750 |
1,780 |
487 |
445 |
422 |
400 |
383 |
366 |
|
1,780 |
1,810 |
500 |
456 |
434 |
412 |
395 |
378 |
|
1,810 |
1,840 |
514 |
470 |
446 |
424 |
407 |
390 |
|
1,840 |
1,870 |
527 |
483 |
458 |
436 |
419 |
402 |
|
1,870 |
1,900 |
541 |
497 |
471 |
448 |
431 |
414 |
|
1,900 |
1,930 |
554 |
510 |
485 |
460 |
443 |
426 |
|
1,930 |
1,960 |
568 |
524 |
498 |
473 |
455 |
438 |
|
1,960 |
1,990 |
581 |
537 |
512 |
487 |
468 |
450 |
|
1,990 |
2,020 |
595 |
551 |
525 |
500 |
481 |
462 |
|
2,020 |
2,050 |
608 |
564 |
539 |
514 |
495 |
476 |
|
2,050 |
2,080 |
622 |
578 |
552 |
527 |
508 |
489 |
|
2,080 |
2,110 |
635 |
591 |
566 |
541 |
522 |
503 |
|
2,110 |
2,140 |
646 |
605 |
579 |
554 |
535 |
516 |
|
2,140 |
2,170 |
662 |
618 |
593 |
568 |
549 |
530 |
|
2,170 |
2,200 |
676 |
632 |
606 |
581 |
562 |
543 |
|
2,200 |
2,250 |
689 |
645 |
620 |
595 |
576 |
557 |
|
乙 法第三十八条第一項第五号の規定による税額 |
丙 法第三十八条第一項第六号の規定による税額 |
|||||
|
６人 |
７人 |
８人 |
９人 |
10人 |
||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
35 |
27 |
19 |
10 |
3 |
186 |
32 |
|
41 |
31 |
22 |
14 |
6 |
193 |
36 |
|
46 |
35 |
26 |
18 |
9 |
200 |
39 |
|
51 |
40 |
30 |
22 |
13 |
207 |
43 |
|
56 |
45 |
34 |
26 |
17 |
214 |
46 |
|
61 |
50 |
40 |
30 |
21 |
221 |
50 |
|
66 |
55 |
35 |
34 |
25 |
228 |
54 |
|
71 |
60 |
50 |
39 |
29 |
235 |
58 |
|
76 |
65 |
55 |
44 |
33 |
243 |
63 |
|
82 |
70 |
60 |
49 |
39 |
251 |
67 |
|
88 |
76 |
65 |
54 |
44 |
259 |
71 |
|
94 |
82 |
70 |
59 |
49 |
267 |
75 |
|
100 |
88 |
75 |
64 |
54 |
275 |
80 |
|
106 |
94 |
81 |
69 |
59 |
283 |
84 |
|
112 |
100 |
87 |
74 |
64 |
291 |
88 |
|
118 |
106 |
93 |
80 |
69 |
299 |
92 |
|
124 |
112 |
99 |
86 |
74 |
307 |
96 |
|
130 |
118 |
105 |
92 |
80 |
315 |
102 |
|
136 |
124 |
111 |
98 |
86 |
323 |
108 |
|
143 |
130 |
117 |
104 |
92 |
331 |
114 |
|
150 |
136 |
123 |
110 |
98 |
339 |
120 |
|
157 |
142 |
129 |
116 |
104 |
347 |
126 |
|
164 |
149 |
135 |
122 |
110 |
355 |
132 |
|
171 |
156 |
141 |
128 |
116 |
363 |
138 |
|
178 |
163 |
148 |
134 |
122 |
371 |
144 |
|
188 |
174 |
159 |
144 |
131 |
383 |
153 |
|
199 |
184 |
169 |
155 |
140 |
395 |
162 |
|
209 |
195 |
180 |
165 |
150 |
407 |
171 |
|
220 |
205 |
190 |
176 |
161 |
419 |
180 |
|
230 |
216 |
201 |
186 |
171 |
431 |
190 |
|
241 |
226 |
211 |
197 |
182 |
443 |
200 |
|
253 |
237 |
222 |
207 |
192 |
455 |
211 |
|
265 |
249 |
232 |
218 |
203 |
467 |
221 |
|
277 |
261 |
244 |
228 |
213 |
481 |
232 |
|
289 |
273 |
256 |
239 |
224 |
494 |
242 |
|
301 |
285 |
268 |
251 |
234 |
508 |
253 |
|
313 |
297 |
280 |
263 |
246 |
521 |
263 |
|
325 |
309 |
292 |
275 |
258 |
535 |
274 |
|
337 |
321 |
304 |
287 |
270 |
548 |
284 |
|
349 |
333 |
316 |
299 |
282 |
562 |
295 |
|
361 |
345 |
328 |
311 |
294 |
575 |
305 |
|
373 |
357 |
340 |
323 |
306 |
589 |
316 |
|
385 |
369 |
352 |
335 |
318 |
602 |
327 |
|
397 |
381 |
364 |
347 |
330 |
616 |
339 |
|
409 |
393 |
376 |
359 |
342 |
629 |
351 |
|
421 |
405 |
388 |
371 |
354 |
643 |
363 |
|
433 |
417 |
400 |
383 |
366 |
656 |
375 |
|
445 |
429 |
412 |
395 |
378 |
670 |
387 |
|
457 |
441 |
424 |
407 |
390 |
683 |
399 |
|
470 |
453 |
436 |
419 |
402 |
697 |
411 |
|
484 |
465 |
448 |
431 |
414 |
710 |
423 |
|
497 |
479 |
460 |
443 |
426 |
724 |
435 |
|
511 |
492 |
473 |
455 |
438 |
737 |
447 |
|
524 |
506 |
487 |
468 |
450 |
751 |
459 |
|
538 |
519 |
500 |
481 |
462 |
764 |
471 |
ハ 日 額 表 (三)
|
その日の社会保険料控除後の給与の金額 |
甲 法第三十八条第一項第一号の規定による税額 |
||||||
|
扶養親族の数 |
|||||||
|
０人 |
１人 |
２人 |
３人 |
４人 |
５人 |
||
|
以上 |
未満 |
税額 |
|||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
2,250 |
2,300 |
712 |
668 |
642 |
617 |
598 |
579 |
|
2,300 |
2,350 |
734 |
690 |
665 |
640 |
621 |
602 |
|
2,350 |
2,400 |
757 |
713 |
687 |
662 |
643 |
624 |
|
2,400 |
2,450 |
779 |
735 |
710 |
685 |
666 |
647 |
|
2,450 |
2,500 |
802 |
758 |
732 |
707 |
688 |
669 |
|
2,500 |
2,550 |
824 |
780 |
755 |
730 |
711 |
692 |
|
2,550 |
2,600 |
847 |
803 |
777 |
752 |
733 |
714 |
|
2,600 |
2,650 |
869 |
825 |
800 |
775 |
756 |
737 |
|
2,650 |
2,700 |
892 |
848 |
822 |
797 |
778 |
759 |
|
2,700 |
2,750 |
914 |
870 |
845 |
820 |
801 |
782 |
|
2,750 |
2,800 |
937 |
893 |
867 |
842 |
823 |
804 |
|
2,800 |
2,850 |
959 |
915 |
890 |
865 |
846 |
827 |
|
2,850 |
2,900 |
982 |
938 |
912 |
887 |
868 |
849 |
|
2,900 |
2,950 |
1,004 |
960 |
935 |
910 |
891 |
872 |
|
2,950 |
3,000 |
1,027 |
983 |
957 |
932 |
913 |
894 |
|
3,000 |
3,050 |
1,049 |
1,005 |
980 |
955 |
936 |
917 |
|
3,050 |
3,100 |
1,072 |
1,028 |
1,002 |
977 |
958 |
939 |
|
3,100 |
3,150 |
1,096 |
1,050 |
1,025 |
1,000 |
981 |
962 |
|
3,150 |
3,200 |
1,121 |
1,073 |
1,047 |
1,022 |
1,003 |
984 |
|
3,200 |
3,250 |
1,146 |
1,097 |
1,070 |
1,045 |
1,026 |
1,007 |
|
3,250 |
3,300 |
1,171 |
1,122 |
1,094 |
1,067 |
1,048 |
1,029 |
|
3,300 |
3,350 |
1,196 |
1,147 |
1,119 |
1,091 |
1,071 |
1,052 |
|
3,350 |
3,400 |
1,221 |
1,172 |
1,144 |
1,116 |
1,095 |
1,074 |
|
3,400 |
3,450 |
1,246 |
1,197 |
1,169 |
1,141 |
1,120 |
1,099 |
|
3,450 |
3,500 |
1,271 |
1,222 |
1,194 |
1,166 |
1,145 |
1,124 |
|
3,500 |
3,550 |
1,296 |
1,247 |
1,219 |
1,191 |
1,170 |
1,149 |
|
3,550 |
3,600 |
1,321 |
1,272 |
1,244 |
1,216 |
1,195 |
1,174 |
|
3,600 |
3,650 |
1,346 |
1,297 |
1,269 |
1,241 |
1,220 |
1,199 |
|
3,650 |
3,700 |
1,371 |
1,322 |
1,294 |
1,266 |
1,245 |
1,224 |
|
3,700円 |
1,396 |
1,347 |
1,319 |
1,291 |
1,270 |
1,249 |
|
|
3,700円をこえる金額 |
3,700円の場合の税額に、その日の社会保険料控除後の給与の金額のうち3,700円をこえる金額の50％に相当する金額を加算した金額 |
||||||
|
扶養親族の数が10人をこえる場合には、扶養親族の数が10人の場合の税額から、その10人をこえる１人ごとに12円を控除した金額 |
|||||||
|
その者が不具者、老年者、寡婦又は勤労学生である場合には、これらの一に該当するごとに12円（これらの一に該当する場合で遺族等援護法の規定による障害年金又は遺族年金を受ける者であるときは、17円）を、扶養親族である不具者がある場合には、当該不具者１人につき12円を、上の各欄によつて求めた税額から控除した金額 |
|||||||
|
乙 法第三十八条第一項第五号の規定による税額 |
丙 法第三十八条第一項第六号の規定による税額 |
|||||
|
６人 |
７人 |
８人 |
９人 |
10人 |
||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
560 |
542 |
523 |
504 |
485 |
787 |
491 |
|
583 |
564 |
545 |
526 |
507 |
809 |
511 |
|
605 |
587 |
568 |
549 |
530 |
832 |
531 |
|
628 |
609 |
590 |
571 |
552 |
854 |
551 |
|
650 |
632 |
613 |
594 |
575 |
877 |
571 |
|
673 |
654 |
635 |
616 |
597 |
899 |
591 |
|
695 |
677 |
658 |
639 |
620 |
922 |
611 |
|
718 |
699 |
680 |
661 |
642 |
944 |
632 |
|
740 |
722 |
703 |
684 |
665 |
967 |
654 |
|
763 |
744 |
725 |
706 |
687 |
989 |
677 |
|
785 |
767 |
748 |
729 |
710 |
1,012 |
699 |
|
808 |
789 |
770 |
751 |
732 |
1,034 |
722 |
|
830 |
812 |
793 |
774 |
755 |
1,057 |
744 |
|
853 |
834 |
815 |
796 |
777 |
1,079 |
767 |
|
875 |
857 |
838 |
819 |
800 |
1,104 |
789 |
|
898 |
879 |
860 |
841 |
822 |
1,129 |
812 |
|
920 |
902 |
883 |
864 |
845 |
1,154 |
834 |
|
943 |
924 |
905 |
886 |
867 |
1,179 |
857 |
|
965 |
947 |
928 |
909 |
890 |
1,204 |
879 |
|
988 |
969 |
950 |
931 |
912 |
1,229 |
902 |
|
1,010 |
992 |
973 |
954 |
935 |
1,254 |
924 |
|
1,033 |
1,014 |
995 |
976 |
957 |
1,279 |
947 |
|
1,055 |
1,037 |
1,018 |
999 |
980 |
1,304 |
969 |
|
1,078 |
1,059 |
1,040 |
1,021 |
1,002 |
1,329 |
992 |
|
1,103 |
1,082 |
1,063 |
1,044 |
1,025 |
1,354 |
1,014 |
|
1,128 |
1,107 |
1,086 |
1,066 |
1,047 |
1,379 |
1,037 |
|
1,153 |
1,132 |
1,111 |
1,090 |
1,070 |
1,404 |
1,059 |
|
1,178 |
1,157 |
1,136 |
1,115 |
1,094 |
1,429 |
1,082 |
|
1,203 |
1,182 |
1,161 |
1,140 |
1,119 |
1,454 |
1,104 |
|
1,228 |
1,207 |
1,186 |
1,165 |
1,144 |
1,479 |
1,127 |
|
1,479円に、その日の社会保険料控除後の給与の金額のうち3,700円をこえる金額の50％に相当する金額を加算した金額 |
1,127円に、その日の社会保険料控除後の給与の金額のうち3,700円をこえる金額の50％に相当する金額を加算した金額 |
|||||
|
− |
− |
|||||
|
− |
− |
|||||
ハ 日 額 表 (四)
（注） この表において、
(１) 法第三十八条第一項第一号、第五号及び第六号は、この法律第六条第一項の規定により読み替えられた法第三十八条第一項第一号、第五号及び第六号とする。
(２) 「遺族等援護法」とは、戦傷病者戦没者遺族等援護法をいう。
(３) 「扶養親族」、「不具者」、「老年者」、「寡婦」及び「勤労学生」とは、それぞれ法第八条に規定する扶養親族、不具者、老年者、寡婦及び勤労学生をいう。
（備考 税額の求め方）
(１) まず、その者（扶養親族の数が10人をこえる者を除く。）のその日の給与の金額から、その者が当該給与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の金額」欄に該当する行を求め、その行とその者の申告された扶養親族の数に応じて求めた該当欄との交るところに記載されている金額（不具者控除、老年者控除、寡婦控除又は勤労学生控除が認められる場合には、これらの控除が認められるごとに当該金額から12円（これらの控除を認められる者が遺族等援護法の規定による障害年金又は遺族年金を受ける者である場合には、17円）を控除した金額）が、その求める税額である。
(２) 扶養親族の数が10人をこえる者については、その者を扶養親族の数が10人である者として(１)により求めた税額から扶養親族の数が10人をこえる１人ごとに12円を控除した金額が、その求める税額である。
別表第三 昭和28年１月から３月までの退職所得の所得税源泉徴収額表（法第三十八条の二第一項の規定による所得税源泉徴収額表）
(一)
|
給与の金額 |
税額 |
給与の金額 |
税額 |
給与の金額 |
税額 |
給与の金額 |
税額 |
||||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
151,000円未満 |
0 |
210,000 |
212,000 |
5,000 |
340,000 |
344,000 |
19,250 |
560,000 |
564,000 |
51,250 |
|
|
151,000 |
152,000 |
75 |
212,000 |
214,000 |
5,200 |
344,000 |
348,000 |
19,750 |
564,000 |
568,000 |
51,950 |
|
152,000 |
153,000 |
150 |
214,000 |
216,000 |
5,400 |
348,000 |
352,000 |
20,250 |
568,000 |
572,000 |
52,650 |
|
153,000 |
154,000 |
225 |
216,000 |
218,000 |
5,600 |
352,000 |
356,000 |
20,750 |
572,000 |
576,000 |
53,350 |
|
154,000 |
155,000 |
300 |
218,000 |
220,000 |
5,800 |
356,000 |
360,000 |
21,250 |
576,000 |
580,000 |
54,050 |
|
155,000 |
156,000 |
375 |
220,000 |
222,000 |
6,000 |
360,000 |
364,000 |
21,750 |
580,000 |
584,000 |
54,750 |
|
156,000 |
157,000 |
450 |
222,000 |
224,000 |
6,200 |
364,000 |
368,000 |
22,250 |
584,000 |
588,000 |
55,450 |
|
157,000 |
158,000 |
525 |
224,000 |
226,000 |
6,400 |
368,000 |
372,000 |
22,750 |
588,000 |
592,000 |
56,150 |
|
158,000 |
159,000 |
600 |
226,000 |
228,000 |
6,600 |
372,000 |
376,000 |
23,250 |
592,000 |
596,000 |
56,850 |
|
159,000 |
160,000 |
675 |
228,000 |
230,000 |
6,800 |
376,000 |
380,000 |
23,750 |
596,000 |
600,000 |
57,550 |
|
160,000 |
161,000 |
750 |
230,000 |
232,000 |
7,000 |
380,000 |
384,000 |
24,250 |
600,000 |
604,000 |
58,250 |
|
161,000 |
162,000 |
825 |
232,000 |
234,000 |
7,200 |
384,000 |
388,000 |
24,750 |
604,000 |
608,000 |
58,950 |
|
162,000 |
163,000 |
900 |
234,000 |
236,000 |
7,400 |
388,000 |
392,000 |
25,250 |
608,000 |
612,000 |
59,650 |
|
163,000 |
164,000 |
975 |
236,000 |
238,000 |
7,600 |
392,000 |
396,000 |
25,800 |
612,000 |
616,000 |
60,350 |
|
164,000 |
165,000 |
1,050 |
238,000 |
240,000 |
7,800 |
396,000 |
400,000 |
26,400 |
616,000 |
620,000 |
61,050 |
|
165,000 |
166,000 |
1,125 |
240,000 |
242,000 |
8,000 |
400,000 |
404,000 |
27,000 |
620,000 |
624,000 |
61,750 |
|
166,000 |
167,000 |
1,200 |
242,000 |
244,000 |
8,200 |
404,000 |
408,000 |
27,600 |
624,000 |
628,000 |
62,450 |
|
167,000 |
168,000 |
1,275 |
244,000 |
246,000 |
8,400 |
408,000 |
412,000 |
28,200 |
628,000 |
632,000 |
63,150 |
|
168,000 |
169,000 |
1,350 |
246,000 |
248,000 |
8,600 |
412,000 |
416,000 |
28,800 |
632,000 |
636,000 |
63,850 |
|
169,000 |
170,000 |
1,425 |
248,000 |
250,000 |
8,800 |
416,000 |
420,000 |
29,400 |
636,000 |
640,000 |
64,550 |
|
170,000 |
171,000 |
1,500 |
250,000 |
252,000 |
9,000 |
420,000 |
424,000 |
30,000 |
640,000 |
644,000 |
65,250 |
|
171,000 |
172,000 |
1,575 |
252,000 |
254,000 |
9,200 |
424,000 |
428,000 |
30,600 |
644,000 |
648,000 |
65,950 |
|
172,000 |
173,000 |
1,650 |
254,000 |
256,000 |
9,400 |
428,000 |
432,000 |
31,200 |
648,000 |
652,000 |
66,650 |
|
173,000 |
174,000 |
1,725 |
256,000 |
258,000 |
9,600 |
432,000 |
436,000 |
31,800 |
652,000 |
656,000 |
67,350 |
|
174,000 |
175,000 |
1,800 |
258,000 |
260,000 |
9,800 |
436,000 |
440,000 |
32,400 |
656,000 |
660,000 |
68,050 |
|
175,000 |
176,000 |
1,875 |
260,000 |
262,000 |
10,000 |
440,000 |
444,000 |
33,000 |
660,000 |
664,000 |
68,750 |
|
176,000 |
177,000 |
1,950 |
262,000 |
264,000 |
10,200 |
444,000 |
448,000 |
33,600 |
664,000 |
668,000 |
69,450 |
|
177,000 |
178,000 |
2,025 |
264,000 |
266,000 |
10,400 |
448,000 |
452,000 |
34,200 |
668,000 |
672,000 |
70,150 |
|
178,000 |
179,000 |
2,100 |
266,000 |
268,000 |
10,600 |
452,000 |
456,000 |
34,800 |
672,000 |
676,000 |
70,850 |
|
179,000 |
180,000 |
2,175 |
268,000 |
270,000 |
10,800 |
456,000 |
460,000 |
35,400 |
676,000 |
680,000 |
71,550 |
|
180,000 |
181,000 |
2,250 |
270,000 |
272,000 |
11,000 |
460,000 |
464,000 |
36,000 |
680,000 |
684,000 |
72,250 |
|
181,000 |
182,000 |
2,325 |
272,000 |
274,000 |
11,200 |
464,000 |
468,000 |
36,600 |
684,000 |
688,000 |
72,950 |
|
182,000 |
183,000 |
2,400 |
274,000 |
276,000 |
11,400 |
468,000 |
472,000 |
37,200 |
688,000 |
692,000 |
73,650 |
|
183,000 |
184,000 |
2,475 |
276,000 |
278,000 |
11,600 |
472,000 |
476,000 |
37,800 |
692,000 |
696,000 |
74,350 |
|
184,000 |
185,000 |
2,550 |
278,000 |
280,000 |
11,800 |
476,000 |
480,000 |
38,400 |
696,000 |
700,000 |
75,050 |
|
185,000 |
186,000 |
2,625 |
280,000 |
282,000 |
12,000 |
480,000 |
484,000 |
39,000 |
700,000 |
706,000 |
75,750 |
|
186,000 |
187,000 |
2,700 |
282,000 |
284,000 |
12,200 |
484,000 |
488,000 |
39,600 |
706,000 |
712,000 |
76,800 |
|
187,000 |
188,000 |
2,775 |
284,000 |
286,000 |
12,400 |
488,000 |
492,000 |
40,200 |
712,000 |
718,000 |
77,850 |
|
188,000 |
189,000 |
2,850 |
286,000 |
288,000 |
12,600 |
492,000 |
496,000 |
40,800 |
718,000 |
724,000 |
78,900 |
|
189,000 |
190,000 |
2,925 |
288,000 |
290,000 |
12,800 |
496,000 |
500,000 |
41,400 |
724,000 |
730,000 |
79,950 |
|
190,000 |
191,000 |
3,000 |
290,000 |
292,000 |
13,000 |
500,000 |
504,000 |
42,000 |
730,000 |
736,000 |
81,000 |
|
191,000 |
192,000 |
3,100 |
292,000 |
294,000 |
13,250 |
504,000 |
508,000 |
42,600 |
736,000 |
742,000 |
82,050 |
|
192,000 |
193,000 |
3,200 |
294,000 |
296,000 |
13,500 |
508,000 |
512,000 |
43,200 |
742,000 |
748,000 |
83,100 |
|
193,000 |
194,000 |
3,300 |
296,000 |
298,000 |
13,750 |
512,000 |
516,000 |
43,800 |
748,000 |
754,000 |
84,150 |
|
194,000 |
195,000 |
3,400 |
298,000 |
300,000 |
14,000 |
516,000 |
520,000 |
44,400 |
754,000 |
760,000 |
85,300 |
|
195,000 |
196,000 |
3,500 |
300,000 |
304,000 |
14,250 |
520,000 |
524,000 |
45,000 |
760,000 |
766,000 |
86,500 |
|
196,000 |
197,000 |
3,600 |
304,000 |
308,000 |
14,750 |
524,000 |
528,000 |
45,600 |
766,000 |
772,000 |
87,700 |
|
197,000 |
198,000 |
3,700 |
308,000 |
312,000 |
15,250 |
528,000 |
532,000 |
46,200 |
772,000 |
778,000 |
88,900 |
|
198,000 |
199,000 |
3,800 |
312,000 |
316,000 |
15,750 |
532,000 |
536,000 |
46,800 |
778,000 |
784,000 |
90,100 |
|
199,000 |
200,000 |
3,900 |
316,000 |
320,000 |
16,250 |
536,000 |
540,000 |
47,400 |
784,000 |
790,000 |
91,300 |
|
200,000 |
202,000 |
4,000 |
320,000 |
324,000 |
16,750 |
540,000 |
544,000 |
48,000 |
790,000 |
796,000 |
92,500 |
|
202,000 |
204,000 |
4,200 |
324,000 |
328,000 |
17,250 |
544,000 |
548,000 |
48,600 |
796,000 |
802,000 |
93,700 |
|
204,000 |
206,000 |
4,400 |
328,000 |
332,000 |
17,750 |
548,000 |
552,000 |
49,200 |
802,000 |
808,000 |
94,900 |
|
206,000 |
208,000 |
4,600 |
332,000 |
336,000 |
18,250 |
552,000 |
556,000 |
49,850 |
808,000 |
814,000 |
96,100 |
|
208,000 |
210,000 |
4,800 |
336,000 |
340,000 |
18,750 |
556,000 |
560,000 |
50,550 |
814,000 |
820,000 |
97,300 |
(二)
|
給与の金額 |
税額 |
給与の金額 |
税額 |
給与の金額 |
税額 |
給与の金額 |
税額 |
||||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
820,000 |
826,000 |
98,500 |
910,000 |
916,000 |
116,500 |
||||||
|
826,000 |
832,000 |
99,700 |
916,000 |
922,000 |
117,700 |
||||||
|
832,000 |
838,000 |
100,900 |
922,000 |
928,000 |
118,900 |
||||||
|
838,000 |
844,000 |
102,100 |
928,000 |
934,000 |
120,100 |
||||||
|
844,000 |
850,000 |
103,300 |
934,000 |
940,000 |
121,300 |
1,000,000 |
1,150,000 |
給与の金額に20％を乗じて算出した金額から65,500円を控除した金額 |
2,150,000 |
4,150,000 |
給与の金額に25％を乗じて算出した金額から148,000円を控除した金額 |
|
850,000 |
856,000 |
104,500 |
940,000 |
946,000 |
122,500 |
||||||
|
856,000 |
862,000 |
105,700 |
946,000 |
952,000 |
123,700 |
||||||
|
862,000 |
868,000 |
106,900 |
952,000 |
958,000 |
124,900 |
||||||
|
868,000 |
874,000 |
108,100 |
958,000 |
964,000 |
126,100 |
||||||
|
874,000 |
880,000 |
109,300 |
964,000 |
970,000 |
127,300 |
1,150,000 |
2,150,000 |
給与の金額に22.5％を乗じて算出した金額から94,250円を控除した金額 |
4,150,000円以上 |
給与の金額に27.5％を乗じて算出した金額から251,750円を控除した金額 |
|
|
880,000 |
886,000 |
110,500 |
970,000 |
976,000 |
128,500 |
||||||
|
886,000 |
892,000 |
111,700 |
976,000 |
982,000 |
129,700 |
||||||
|
892,000 |
898,000 |
112,900 |
982,000 |
988,000 |
130,900 |
||||||
|
898,000 |
904,000 |
114,100 |
988,000 |
994,000 |
132,100 |
||||||
|
904,000 |
910,000 |
115,300 |
994,000 |
1,000,000 |
133,300 |
||||||
（注） この表において法第三十八条の二第一項は、この法律第七条の規定により読み替えられた法第三十八条の二第一項とする。
（備考 税額の求め方） 給与の金額に応じ「給与の金額」欄に該当する行を求め、「税額」欄に記載されている金額でその行に対応するものが、その給与の金額について徴収すべき税額である。
（内閣総理・大蔵大臣署名）
