所得税法の一部を改正する法律
法律第三十四号（昭三〇・六・三〇）
所得税法（昭和二十二年法律第二十七号）の一部を次のように改正する。
第三条第一項第十二号中「開拓融資保証協会、」の下に「調整組合及び同連合会、酒造組合及び同連合会、酒造組合中央会、酒販組合及び同連合会、酒販組合中央会、」を加える。
第五条第一項に次の一号を加える。
三 清算中の法人が残余財産の一部を分配した後に継続し又は合併に因り消滅した場合において、その残余財産の分配が、まず、当該法人の資本金額等から成る部分の金額からなされたものとみなした場合における分配後の資本金額等から成る部分の金額が、当該法人が継続又は合併に際し資本金額等から成る部分の金額として貸借対照表に計上している金額に不足するときは、当該不足額のうち、株主、社員又は出資者の有する株式又は出資に対応する部分の金額
第八条第五項各号列記以外の部分中「第六号、第九号又は第十号」を「第六号又は第十号」に改め、同項第一号中「七万円」を「八万円」に改める。
第九条第五号中「四万五千円」を「六万円」に改める。
第十一条の二第二項中「七万円」を「八万円」に改める。
第十一条の六中「生命保険契約のために支払つた生命保険料」の下に「（保険期間が五年に満たない生命保険契約について支払つた保険料で命令で定めるものを除く。）」を加え、「（その金額が一万二千円をこえる場合においては、一万二千円）」を「（その年中において生命保険契約に基く剰余金の分配を受け、又は生命保険契約に基き分配を受ける剰余金をもつて保険料の払込に充てた場合においては、当該剰余金の額を控除した残額とし、その金額が一万五千円をこえる場合においては「一万五千円とする。）」に改める。
第十二条中「七万円」を「八万円」に改める。
第十三条第一項中
|
「 |
二万円以下の金額 |
百分の十五 |
」 |
|
二万円をこえる金額 |
百分の二十 |
||
|
七万円をこえる金額 |
百分の二十五 |
||
|
十二万円をこえる金額 |
百分の三十 |
||
|
二十万円をこえる金額 |
百分の三十五 |
||
|
三十万円をこえる金額 |
百分の四十 |
||
|
五十万円をこえる金額 |
百分の四十五 |
||
|
百万円をこえる金額 |
百分の五十 |
||
|
二百万円をこえる金額 |
百分の五十五 |
||
|
三百万円をこえる金額 |
百分の六十 |
||
|
五百万円をこえる金額 |
百分の六十五 |
を
|
「 |
三万円以下の金額 |
百分の十五 |
」 |
|
三万円をこえる金額 |
百分の二十 |
||
|
八万円をこえる金額 |
百分の二十五 |
||
|
十五万円をこえる金額 |
百分の三十 |
||
|
三十万円をこえる金額 |
百分の三十五 |
||
|
五十万円をこえる金額 |
百分の四十 |
||
|
八十万円をこえる金額 |
百分の四十五 |
||
|
百二十万円をこえる金額 |
百分の五十 |
||
|
二百万円をこえる金額 |
百分の五十五 |
||
|
三百万円をこえる金額 |
百分の六十 |
||
|
五百万円をこえる金額 |
百分の六十五 |
に改める。
第十五条の二から第十五条の五まで中「四千円」を「五千円」に、「六千円」を「七千円」に改める。
第二十五条の四中「第九条の四の規定による控除、」を削り、「、勤労学生控除額若しくは外国税控除額」を「又は勤労学生控除額」に改め、「又は第十四条の規定」及び「、第十四条の規定による選択の記載がない場合」を削り、同条に次の一項を加える。
第九条の四の規定による控除若しくは外国税控除額の控除に関する規定又は第十四条の規定は、予定納税額減額申請書、第二十三条第一項の規定による七月予定申告書、同条第二項の規定による十一月予定申告書又は予定納税額更正請求書に、これらの控除に関する事項の記載がない場合又は第十四条の規定による選択の記載がない場合においては、申告納税見積額の計算上、これを適用しない。前項ただし書の規定は、この場合について、これを準用する。
第二十六条第四項中「第三十八条」を「第十一条の六の規定の適用を受けようとする者は、命令の定めるところにより、その年中に支払つた生命保険料の金額その他同条の規定の適用に関し必要な事項を証する書類を、確定申告書に添付し、又は確定申告書の提出の際呈示すべきものとし、第三十八条」に改める。
第二十七条第七項を次のように改める。
第二十二条の二第五項の規定は、前項の請求をする場合について、第十条の二第七項及び第二十五条第四項の規定は、前項の請求があつた場合について、それぞれこれを準用する。
第二十八条中「、勤労学生控除額若しくは外国税控除額の控除に関する規定又は第十四条の規定は、確定申告書に第二十六条第三項第十号に規定する控除に関する事項の記載がない場合、第十四条の規定による選択の記載がない場合」を「又は勤労学生控除額の控除に関する規定は、確定申告書若しくは損失申告書にこれらの控除に関する事項の記載がない場合、これらの申告書の提出の際に第二十六条第四項に規定する書類の同項の規定による添付又は呈示がない場合」に、「当該申告書」を「これらの申告書」に改める。
第二十八条の二を次のように改める。
（確定申告がない場合等の繰越控除等の不適用）
第二十八条の二 第九条の四の規定による控除若しくは外国税控除額の控除に関する規定又は第十四条の規定は、その控除若しくは選択しようとする年分の確定申告書にこれらの控除に関する事項若しくは第十四条の規定による選択の記載がない場合又は損失申告書にこれらの控除に関する事項の記載がない場合においては、これを適用しない。前条ただし書の規定は、この場合について、これを準用する。
第三十三条第三項中「及び第三十六条の二」を削る。
第三十六条第一項中「その前年分の総所得金額、退職所得の金額又は山林所得の金額につき第十一条の三乃至第十五条の八及び第二十八条の規定により計算した税額」を「その前年分の所得税額（第十七条に規定する所得に係る税額並びに利子税額、過少申告加算税額、無申告加算税額、源泉徴収加算税額、重加算税額及び延滞加算税額に相当する税額を除く。）」に改め、同条第二項中「前項の場合において、」の下に「その前年分の所得税額は、同項の規定による還付の請求と同時に提出された損失申告書の提出の日において確定しているところによるものとし、」を加える。
第三十六条の二第三項中「これを準用する。」の下に「この場合において、同条第七項中「損失申告書の提出期限」とあるのは、「確定申告書又は損失申告書の提出の日（その日が当該申告書の提出期限前であるときは、当該期限）」と読み替えるものとする。」を加える。
第三十九条第四項に次の後段を加える。
この場合においては、第二十六条第四項の規定（第十一条の六の規定に係る部分に限る。）を準用する。
第四十条第一項第二号中「生命保険料の金額」の下に「（前条第四項後段において準用する第二十六条第四項の規定により、その支払を証する書類が提出又は呈示されたものに限る。）」を加える。
第六十一条の三の見出し中「資本組入」を「資本組入等」に改め、同条に次の一項を加える。
清算中の法人が継続し又は合併に因り消滅した場合において、第五条第一項第三号に規定する不足額があるときは、命令の定めるところにより、政府及び当該継続又は合併の直前における株主、社員又は出資者に対して、当該不足額を株式又は出資の数で除して計算した一株又は出資一口当りの金額その他必要な事項を通知しなければならない。
別表を次のように改める。
別表第一 所得税の簡易税額表（第十五条第一項及び第四項の規定による所得税額表）
(一)
|
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
|
円 |
円 |
円 |
％ |
円 |
円 |
円 |
％ |
円 |
円 |
円 |
％ |
|
500円未満 |
0 |
0 |
40,000 |
41,000 |
6,500 |
16 |
85,000 |
86,000 |
15,750 |
18 |
|
|
500 |
1,000 |
75 |
15 |
41,000 |
42,000 |
6,700 |
16 |
86,000 |
87,000 |
16,000 |
18 |
|
1,000 |
1,500 |
150 |
15 |
42,000 |
43,000 |
6,900 |
16 |
87,000 |
88,000 |
16,250 |
18 |
|
1,500 |
2,000 |
225 |
15 |
43,000 |
44,000 |
7,100 |
16 |
88,000 |
89,000 |
16,500 |
18 |
|
2,000 |
2,500 |
300 |
15 |
44,000 |
45,000 |
7,300 |
16 |
89,000 |
90,000 |
16,750 |
18 |
|
2,500 |
3,000 |
375 |
15 |
45,000 |
46,000 |
7,500 |
16 |
90,000 |
91,000 |
17,000 |
18 |
|
3,000 |
3,500 |
450 |
15 |
46,000 |
47,000 |
7,700 |
16 |
91,000 |
92,000 |
17,250 |
18 |
|
3,500 |
4,000 |
525 |
15 |
47,000 |
48,000 |
7,900 |
16 |
92,000 |
93,000 |
17,500 |
19 |
|
4,000 |
4,500 |
600 |
15 |
48,000 |
49,000 |
8,100 |
16 |
93,000 |
94,000 |
17,750 |
19 |
|
4,500 |
5,000 |
675 |
15 |
49,000 |
50,000 |
8,300 |
16 |
94,000 |
95,000 |
18,000 |
19 |
|
5,000 |
6,000 |
750 |
15 |
50,000 |
51,000 |
8,500 |
17 |
95,000 |
96,000 |
18,250 |
19 |
|
6,000 |
7,000 |
900 |
15 |
51,000 |
52,000 |
8,700 |
17 |
96,000 |
97,000 |
18,500 |
19 |
|
7,000 |
8,000 |
1,050 |
15 |
52,000 |
53,000 |
8,900 |
17 |
97,000 |
98,000 |
18,750 |
19 |
|
8,000 |
9,000 |
1,200 |
15 |
53,000 |
54,000 |
9,100 |
17 |
98,000 |
99,000 |
19,000 |
19 |
|
9,000 |
10,000 |
1,350 |
15 |
54,000 |
55,000 |
9,300 |
17 |
99,000 |
100,000 |
19,250 |
19 |
|
10,000 |
11,000 |
1,500 |
15 |
55,000 |
56,000 |
9,500 |
17 |
100,000 |
102,000 |
19,500 |
19 |
|
11,000 |
12,000 |
1,650 |
15 |
56,000 |
57,000 |
9,700 |
17 |
102,000 |
104,000 |
20,000 |
19 |
|
12,000 |
13,000 |
1,800 |
15 |
57,000 |
58,000 |
9,900 |
17 |
104,000 |
106,000 |
20,500 |
19 |
|
13,000 |
14,000 |
1,950 |
15 |
58,000 |
59,000 |
10,100 |
17 |
106,000 |
108,000 |
21,000 |
19 |
|
14,000 |
15,000 |
2,100 |
15 |
59,000 |
60,000 |
10,300 |
17 |
108,000 |
110,000 |
21,500 |
19 |
|
15,000 |
16,000 |
2,250 |
15 |
60,000 |
61,000 |
10,500 |
17 |
110,000 |
112,000 |
22,000 |
20 |
|
16,000 |
17,000 |
2,400 |
15 |
61,000 |
62,000 |
10,700 |
17 |
112,000 |
114,000 |
22,500 |
20 |
|
17,000 |
18,000 |
2,550 |
15 |
62,000 |
63,000 |
10,900 |
17 |
114,000 |
116,000 |
23,000 |
20 |
|
18,000 |
19,000 |
2,700 |
15 |
63,000 |
64,000 |
11,100 |
17 |
116,000 |
118,000 |
23,500 |
20 |
|
19,000 |
20,000 |
2,850 |
15 |
64,000 |
65,000 |
11,300 |
17 |
118,000 |
120,000 |
24,000 |
20 |
|
20,000 |
21,000 |
3,000 |
15 |
65,000 |
66,000 |
11,500 |
17 |
120,000 |
122,000 |
24,500 |
20 |
|
21,000 |
22,000 |
3,150 |
15 |
66,000 |
67,000 |
11,700 |
17 |
122,000 |
124,000 |
25,000 |
20 |
|
22,000 |
23,000 |
3,300 |
15 |
67,000 |
68,000 |
11,900 |
17 |
124,000 |
126,000 |
25,500 |
20 |
|
23,000 |
24,000 |
3,450 |
15 |
68,000 |
69,000 |
12,100 |
17 |
126,000 |
128,000 |
26,000 |
20 |
|
24,000 |
25,000 |
3,600 |
15 |
69,000 |
70,000 |
12,300 |
17 |
128,000 |
130,000 |
26,500 |
20 |
|
25,000 |
26,000 |
3,750 |
15 |
70,000 |
71,000 |
12,500 |
17 |
130,000 |
132,000 |
27,000 |
20 |
|
26,000 |
27,000 |
3,900 |
15 |
71,000 |
72,000 |
12,700 |
17 |
132,000 |
134,000 |
27,500 |
20 |
|
27,000 |
28,000 |
4,050 |
15 |
72,000 |
73,000 |
12,900 |
17 |
134,000 |
136,000 |
28,000 |
20 |
|
28,000 |
29,000 |
4,200 |
15 |
73,000 |
74,000 |
13,100 |
17 |
136,000 |
138,000 |
28,500 |
20 |
|
29,000 |
30,000 |
4,350 |
15 |
74,000 |
75,000 |
13,300 |
17 |
138,000 |
140,000 |
29,000 |
21 |
|
30,000 |
31,000 |
4,500 |
15 |
75,000 |
76,000 |
13,500 |
18 |
140,000 |
142,000 |
29,500 |
21 |
|
31,000 |
32,000 |
4,700 |
15 |
76,000 |
77,000 |
13,700 |
18 |
142,000 |
144,000 |
30,000 |
21 |
|
32,000 |
33,000 |
4,900 |
15 |
77,000 |
78,000 |
13,900 |
18 |
144,000 |
146,000 |
30,500 |
21 |
|
33,000 |
34,000 |
5,100 |
15 |
78,000 |
79,000 |
14,100 |
18 |
146,000 |
148,000 |
31,000 |
21 |
|
34,000 |
35,000 |
5,300 |
15 |
79,000 |
80,000 |
14,300 |
18 |
148,000 |
150,000 |
31,500 |
21 |
|
35,000 |
36,000 |
5,500 |
15 |
80,000 |
81,000 |
14,500 |
18 |
150,000 |
152,000 |
32,000 |
21 |
|
36,000 |
37,000 |
5,700 |
15 |
81,000 |
82,000 |
14,750 |
18 |
152,000 |
154,000 |
32,600 |
21 |
|
37,000 |
38,000 |
5,900 |
15 |
82,000 |
83,000 |
15,000 |
18 |
154,000 |
156,000 |
33,200 |
21 |
|
38,000 |
39,000 |
6,100 |
16 |
83,000 |
84,000 |
15,250 |
18 |
156,000 |
158,000 |
33,800 |
21 |
|
39,000 |
40,000 |
6,300 |
16 |
84,000 |
85,000 |
15,500 |
18 |
158,000 |
160,000 |
34,400 |
21 |
(二)
|
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
|
円 |
円 |
円 |
％ |
円 |
円 |
円 |
％ |
円 |
円 |
円 |
％ |
|
160,000 |
162,000 |
35,000 |
21 |
275,000 |
278,000 |
69,500 |
25 |
440,000 |
444,000 |
126,000 |
28 |
|
162,000 |
164,000 |
35,600 |
21 |
278,000 |
281,000 |
70,400 |
25 |
444,000 |
448,000 |
127,400 |
28 |
|
164,000 |
166,000 |
36,200 |
22 |
281,000 |
284,000 |
71,300 |
25 |
448,000 |
452,000 |
128,800 |
28 |
|
166,000 |
168,000 |
36,800 |
22 |
284,000 |
287,000 |
72,200 |
25 |
452,000 |
456,000 |
130,200 |
28 |
|
168,000 |
170,000 |
37,400 |
22 |
287,000 |
290,000 |
73,100 |
25 |
456,000 |
460,000 |
131,600 |
28 |
|
170,000 |
172,000 |
38,000 |
22 |
290,000 |
293,000 |
74,000 |
25 |
460,000 |
464,000 |
133,000 |
28 |
|
172,000 |
174,000 |
38,600 |
22 |
293,000 |
296,000 |
74,900 |
25 |
464,000 |
468,000 |
134,400 |
28 |
|
174,000 |
176,000 |
39,200 |
22 |
296,000 |
299,000 |
75,800 |
25 |
468,000 |
472,000 |
135,800 |
29 |
|
176,000 |
178,000 |
39,800 |
22 |
299,000 |
302,000 |
76,700 |
25 |
472,000 |
476,000 |
137,200 |
29 |
|
178,000 |
180,000 |
40,400 |
22 |
302,000 |
305,000 |
77,700 |
25 |
476,000 |
480,000 |
138,600 |
29 |
|
180,000 |
182,000 |
41,000 |
22 |
305,000 |
308,000 |
78,750 |
25 |
480,000 |
485,000 |
140,000 |
29 |
|
182,000 |
184,000 |
41,600 |
22 |
308,000 |
311,000 |
79,800 |
25 |
485,000 |
490,000 |
141,750 |
29 |
|
184,000 |
186,000 |
42,200 |
22 |
311,000 |
314,000 |
80,850 |
25 |
490,000 |
495,000 |
143,500 |
29 |
|
186,000 |
188,000 |
42,800 |
23 |
314,000 |
317,000 |
81,900 |
26 |
495,000 |
500,000 |
145,250 |
29 |
|
188,000 |
190,000 |
43,400 |
23 |
317,000 |
320,000 |
82,950 |
26 |
500,000 |
505,000 |
147,000 |
29 |
|
190,000 |
192,000 |
44,000 |
23 |
320,000 |
324,000 |
84,000 |
26 |
505,000 |
510,000 |
149,000 |
29 |
|
192,000 |
194,000 |
44,600 |
23 |
324,000 |
328,000 |
85,400 |
26 |
510,000 |
515,000 |
151,000 |
29 |
|
194,000 |
196,000 |
45,200 |
23 |
328,000 |
332,000 |
86,800 |
26 |
515,000 |
520,000 |
153,000 |
29 |
|
196,000 |
198,000 |
45,800 |
23 |
332,000 |
336,000 |
88,200 |
26 |
520,000 |
525,000 |
155,000 |
29 |
|
198,000 |
200,000 |
46,400 |
23 |
336,000 |
340,000 |
89,600 |
26 |
525,000 |
530,000 |
157,000 |
29 |
|
200,000 |
203,000 |
47,000 |
23 |
340,000 |
344,000 |
91,000 |
26 |
530,000 |
535,000 |
159,000 |
30 |
|
203,000 |
206,000 |
47,900 |
23 |
344,000 |
348,000 |
92,400 |
26 |
535,000 |
540,000 |
161,000 |
30 |
|
206,000 |
209,000 |
48,800 |
23 |
348,000 |
352,000 |
93,800 |
26 |
540,000 |
545,000 |
163,000 |
30 |
|
209,000 |
212,000 |
49,700 |
23 |
352,000 |
356,000 |
95,200 |
27 |
545,000 |
550,000 |
165,000 |
30 |
|
212,000 |
215,000 |
50,600 |
23 |
356,000 |
360,000 |
96,600 |
27 |
550,000 |
555,000 |
167,000 |
30 |
|
215,000 |
218,000 |
51,500 |
23 |
360,000 |
364,000 |
98,000 |
27 |
555,000 |
560,000 |
169,000 |
30 |
|
218,000 |
221,000 |
52,400 |
24 |
364,000 |
368,000 |
99,400 |
27 |
560,000 |
565,000 |
171,000 |
30 |
|
221,000 |
224,000 |
53,300 |
24 |
368,000 |
372,000 |
100,800 |
27 |
565,000 |
570,000 |
173,000 |
30 |
|
224,000 |
227,000 |
54,200 |
24 |
372,000 |
376,000 |
102,200 |
27 |
570,000 |
575,000 |
175,000 |
30 |
|
227,000 |
230,000 |
55,100 |
24 |
376,000 |
380,000 |
103,600 |
27 |
575,000 |
580,000 |
177,000 |
30 |
|
230,000 |
233,000 |
56,000 |
24 |
380,000 |
384,000 |
105,000 |
27 |
580,000 |
585,000 |
179,000 |
30 |
|
233,000 |
236,000 |
56,900 |
24 |
384,000 |
388,000 |
106,400 |
27 |
585,000 |
590,000 |
181,000 |
30 |
|
236,000 |
239,000 |
57,800 |
24 |
388,000 |
392,000 |
107,800 |
27 |
590,000 |
595,000 |
183,000 |
31 |
|
239,000 |
242,000 |
58,700 |
24 |
392,000 |
396,000 |
109,200 |
27 |
595,000 |
600,000 |
185,000 |
31 |
|
242,000 |
245,000 |
59,600 |
24 |
396,000 |
400,000 |
110,600 |
27 |
600,000 |
605,000 |
187,000 |
31 |
|
245,000 |
248,000 |
60,500 |
24 |
400,000 |
404,000 |
112,000 |
28 |
605,000 |
610,000 |
189,000 |
31 |
|
248,000 |
251,000 |
61,400 |
24 |
404,000 |
408,000 |
113,400 |
28 |
610,000 |
615,000 |
191,000 |
31 |
|
251,000 |
254,000 |
62,300 |
24 |
408,000 |
412,000 |
114,800 |
28 |
615,000 |
620,000 |
193,000 |
31 |
|
254,000 |
257,000 |
63,200 |
24 |
412,000 |
416,000 |
116,200 |
28 |
620,000 |
625,000 |
195,000 |
31 |
|
257,000 |
260,000 |
64,100 |
24 |
416,000 |
420,000 |
117,600 |
28 |
625,000 |
630,000 |
197,000 |
31 |
|
260,000 |
263,000 |
65,000 |
25 |
420,000 |
424,000 |
119,000 |
28 |
630,000 |
635,000 |
199,000 |
31 |
|
263,000 |
266,000 |
65,900 |
25 |
424,000 |
428,000 |
120,400 |
28 |
635,000 |
640,000 |
201,000 |
31 |
|
266,000 |
269,000 |
66,800 |
25 |
428,000 |
432,000 |
121,800 |
28 |
640,000 |
645,000 |
203,000 |
31 |
|
269,000 |
272,000 |
67,700 |
25 |
432,000 |
436,000 |
123,200 |
28 |
645,000 |
650,000 |
205,000 |
31 |
|
272,000 |
275,000 |
68,600 |
25 |
436,000 |
440,000 |
124,600 |
28 |
650,000円 |
207,000 |
31 |
|
（備考） 課税総所得金額とは、総所得金額について、雑損控除、医療費控除、社会保険料控除、生命保険料控除、扶養控除及び基礎控除をした後の金額をいい、調整所得金額とは、第十四条第一号に規定する調整所得金額をいい、課税退職所得金額とは、退職所得の収入金額から200,000円（勤続年数が10年をこえる場合には、そのこえる年数を200,000円に乗じて得た金額を加算した金額（当該金額が500,000円をこえることとなるときは、500,000円とする。））を控除した金額の50％に相当する金額について、雑損控除、医療費控除、社会保険料控除、生命保険料控除、扶養控除及び基礎控除をした後の金額をいう。
別表第二 山林所得に対する所得税の簡易税額表（第十五条第二項の規定による所得税額表）
(一)
|
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
500円未満 |
0 |
45,000 |
46,000 |
6,750 |
95,000 |
96,000 |
14,250 |
|
|
500 |
1,000 |
75 |
46,000 |
47,000 |
6,900 |
96,000 |
97,000 |
14,400 |
|
1,000 |
1,500 |
150 |
47,000 |
48,000 |
7,050 |
97,000 |
98,000 |
14,550 |
|
1,500 |
2,000 |
225 |
48,000 |
49,000 |
7,200 |
98,000 |
99,000 |
14,700 |
|
2,000 |
2,500 |
300 |
49,000 |
50,000 |
7,350 |
99,000 |
100,000 |
14,850 |
|
2,500 |
3,000 |
375 |
50,000 |
51,000 |
7,500 |
100,000 |
102,000 |
15,000 |
|
3,000 |
3,500 |
450 |
51,000 |
52,000 |
7,650 |
102,000 |
104,000 |
15,300 |
|
3,500 |
4,000 |
525 |
52,000 |
53,000 |
7,800 |
104,000 |
106,000 |
15,600 |
|
4,000 |
4,500 |
600 |
53,000 |
54,000 |
7,950 |
106,000 |
108,000 |
15,900 |
|
4,500 |
5,000 |
675 |
54,000 |
55,000 |
8,100 |
108,000 |
110,000 |
16,200 |
|
5,000 |
6,000 |
750 |
55,000 |
56,000 |
8,250 |
110,000 |
112,000 |
16,500 |
|
6,000 |
7,000 |
900 |
56,000 |
57,000 |
8,400 |
112,000 |
114,000 |
16,800 |
|
7,000 |
8,000 |
1,050 |
57,000 |
58,000 |
8,550 |
114,000 |
116,000 |
17,100 |
|
8,000 |
9,000 |
1,200 |
58,000 |
59,000 |
8,700 |
116,000 |
118,000 |
17,400 |
|
9,000 |
10,000 |
1,350 |
59,000 |
60,000 |
8,850 |
118,000 |
120,000 |
17,700 |
|
10,000 |
11,000 |
1,500 |
60,000 |
61,000 |
9,000 |
120,000 |
122,000 |
18,000 |
|
11,000 |
12,000 |
1,650 |
61,000 |
62,000 |
9,150 |
122,000 |
124,000 |
18,300 |
|
12,000 |
13,000 |
1,800 |
62,000 |
63,000 |
9,300 |
124,000 |
126,000 |
18,600 |
|
13,000 |
14,000 |
1,950 |
63,000 |
64,000 |
9,450 |
126,000 |
128,000 |
18,900 |
|
14,000 |
15,000 |
2,100 |
64,000 |
65,000 |
9,600 |
128,000 |
130,000 |
19,200 |
|
15,000 |
16,000 |
2,250 |
65,000 |
66,000 |
9,750 |
130,000 |
132,000 |
19,500 |
|
16,000 |
17,000 |
2,400 |
66,000 |
67,000 |
9,900 |
132,000 |
134,000 |
19,800 |
|
17,000 |
18,000 |
2,550 |
67,000 |
68,000 |
10,050 |
134,000 |
136,000 |
20,100 |
|
18,000 |
19,000 |
2,700 |
68,000 |
69,000 |
10,200 |
136,000 |
138,000 |
20,400 |
|
19,000 |
20,000 |
2,850 |
69,000 |
70,000 |
10,350 |
138,000 |
140,000 |
20,700 |
|
20,000 |
21,000 |
3,000 |
70,000 |
71,000 |
10,500 |
140,000 |
142,000 |
21,000 |
|
21,000 |
22,000 |
3,150 |
71,000 |
72,000 |
10,650 |
142,000 |
144,000 |
21,300 |
|
22,000 |
23,000 |
3,300 |
72,000 |
73,000 |
10,800 |
144,000 |
146,000 |
21,600 |
|
23,000 |
24,000 |
3,450 |
73,000 |
74,000 |
10,950 |
146,000 |
148,000 |
21,900 |
|
24,000 |
25,000 |
3,600 |
74,000 |
75,000 |
11,100 |
148,000 |
150,000 |
22,200 |
|
25,000 |
26,000 |
3,750 |
75,000 |
76,000 |
11,250 |
150,000 |
152,000 |
22,500 |
|
26,000 |
27,000 |
3,900 |
76,000 |
77,000 |
11,400 |
152,000 |
154,000 |
22,900 |
|
27,000 |
28,000 |
4,050 |
77,000 |
78,000 |
11,550 |
154,000 |
156,000 |
23,300 |
|
28,000 |
29,000 |
4,200 |
78,000 |
79,000 |
11,700 |
156,000 |
158,000 |
23,700 |
|
29,000 |
30,000 |
4,350 |
79,000 |
80,000 |
11,850 |
158,000 |
160,000 |
24,100 |
|
30,000 |
31,000 |
4,500 |
80,000 |
81,000 |
12,000 |
160,000 |
162,000 |
24,500 |
|
31,000 |
32,000 |
4,650 |
81,000 |
82,000 |
12,150 |
162,000 |
164,000 |
24,900 |
|
32,000 |
33,000 |
4,800 |
82,000 |
83,000 |
12,300 |
164,000 |
166,000 |
25,300 |
|
33,000 |
34,000 |
4,950 |
83,000 |
84,000 |
12,450 |
166,000 |
168,000 |
25,700 |
|
34,000 |
35,000 |
5,100 |
84,000 |
85,000 |
12,600 |
168,000 |
170,000 |
26,100 |
|
35,000 |
36,000 |
5,250 |
85,000 |
86,000 |
12,750 |
170,000 |
172,000 |
26,500 |
|
36,000 |
37,000 |
5,400 |
86,000 |
87,000 |
12,900 |
172,000 |
174,000 |
26,900 |
|
37,000 |
38,000 |
5,550 |
87,000 |
88,000 |
13,050 |
174,000 |
176,000 |
27,300 |
|
38,000 |
39,000 |
5,700 |
88,000 |
89,000 |
13,200 |
176,000 |
178,000 |
27,700 |
|
39,000 |
40,000 |
5,850 |
89,000 |
90,000 |
13,350 |
178,000 |
180,000 |
28,100 |
|
40,000 |
41,000 |
6,000 |
90,000 |
91,000 |
13,500 |
180,000 |
182,000 |
28,500 |
|
41,000 |
42,000 |
6,150 |
91,000 |
92,000 |
13,650 |
182,000 |
184,000 |
28,900 |
|
42,000 |
43,000 |
6,300 |
92,000 |
93,000 |
13,800 |
184,000 |
186,000 |
29,300 |
|
43,000 |
44,000 |
6,450 |
93,000 |
94,000 |
13,950 |
186,000 |
188,000 |
29,700 |
|
44,000 |
45,000 |
6,600 |
94,000 |
95,000 |
14,100 |
188,000 |
190,000 |
30,100 |
(二)
|
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
190,000 |
192,000 |
30,500 |
305,000 |
308,000 |
53,500 |
460,000 |
464,000 |
87,500 |
|
192,000 |
194,000 |
30,900 |
308,000 |
311,000 |
54,100 |
464,000 |
468,000 |
88,500 |
|
194,000 |
196,000 |
31,300 |
311,000 |
314,000 |
54,700 |
468,000 |
472,000 |
89,500 |
|
196,000 |
198,000 |
31,700 |
314,000 |
317,000 |
55,300 |
472,000 |
476,000 |
90,500 |
|
198,000 |
200,000 |
32,100 |
317,000 |
320,000 |
55,900 |
476,000 |
480,000 |
91,500 |
|
200,000 |
203,000 |
32,500 |
320,000 |
324,000 |
56,500 |
480,000 |
485,000 |
92,500 |
|
203,000 |
206,000 |
33,100 |
324,000 |
328,000 |
57,300 |
485,000 |
490,000 |
93,750 |
|
206,000 |
209,000 |
33,700 |
328,000 |
332,000 |
58,100 |
490,000 |
495,000 |
95,000 |
|
209,000 |
212,000 |
34,300 |
332,000 |
336,000 |
58,900 |
495,000 |
500,000 |
96,250 |
|
212,000 |
215,000 |
34,900 |
336,000 |
340,000 |
59,700 |
500,000 |
505,000 |
97,500 |
|
215,000 |
218,000 |
35,500 |
340,000 |
344,000 |
60,500 |
505,000 |
510,000 |
98,750 |
|
218,000 |
221,000 |
36,100 |
344,000 |
348,000 |
61,300 |
510,000 |
515,000 |
100,000 |
|
221,000 |
224,000 |
36,700 |
348,000 |
352,000 |
62,100 |
515,000 |
520,000 |
101,250 |
|
224,000 |
227,000 |
37,300 |
352,000 |
356,000 |
62,900 |
520,000 |
525,000 |
102,500 |
|
227,000 |
230,000 |
37,900 |
356,000 |
360,000 |
63,700 |
525,000 |
530,000 |
103,750 |
|
230,000 |
233,000 |
38,500 |
360,000 |
364,000 |
64,500 |
530,000 |
535,000 |
105,000 |
|
233,000 |
236,000 |
39,100 |
364,000 |
368,000 |
65,300 |
535,000 |
540,000 |
106,250 |
|
236,000 |
239,000 |
39,700 |
368,000 |
372,000 |
66,100 |
540,000 |
545,000 |
107,500 |
|
239,000 |
242,000 |
40,300 |
372,000 |
376,000 |
66,900 |
545,000 |
550,000 |
108,750 |
|
242,000 |
245,000 |
40,900 |
376,000 |
380,000 |
67,700 |
550,000 |
555,000 |
110,000 |
|
245,000 |
248,000 |
41,500 |
380,000 |
384,000 |
68,500 |
555,000 |
560,000 |
111,250 |
|
248,000 |
251,000 |
42,100 |
384,000 |
388,000 |
69,300 |
560,000 |
565,000 |
112,500 |
|
251,000 |
254,000 |
42,700 |
388,000 |
392,000 |
70,100 |
565,000 |
570,000 |
113,750 |
|
254,000 |
257,000 |
43,300 |
392,000 |
396,000 |
70,900 |
570,000 |
575,000 |
115,000 |
|
257,000 |
260,000 |
43,900 |
396,000 |
400,000 |
71,700 |
575,000 |
580,000 |
116,250 |
|
260,000 |
263,000 |
44,500 |
400,000 |
404,000 |
72,500 |
580,000 |
585,000 |
117,500 |
|
263,000 |
266,000 |
45,100 |
404,000 |
408,000 |
73,500 |
585,000 |
590,000 |
118,750 |
|
266,000 |
269,000 |
45,700 |
408,000 |
412,000 |
74,500 |
590,000 |
595,000 |
120,000 |
|
269,000 |
272,000 |
46,300 |
412,000 |
416,000 |
75,500 |
595,000 |
600,000 |
121,250 |
|
272,000 |
275,000 |
46,900 |
416,000 |
420,000 |
76,500 |
600,000 |
605,000 |
122,500 |
|
275,000 |
278,000 |
47,500 |
420,000 |
424,000 |
77,500 |
605,000 |
610,000 |
123,750 |
|
278,000 |
281,000 |
48,100 |
424,000 |
428,000 |
78,500 |
610,000 |
615,000 |
125,000 |
|
281,000 |
284,000 |
48,700 |
428,000 |
432,000 |
79,500 |
615,000 |
620,000 |
126,250 |
|
284,000 |
287,000 |
49,300 |
432,000 |
436,000 |
80,500 |
620,000 |
625,000 |
127,500 |
|
287,000 |
290,000 |
49,900 |
436,000 |
440,000 |
81,500 |
625,000 |
630,000 |
128,750 |
|
290,000 |
293,000 |
50,500 |
440,000 |
444,000 |
82,500 |
630,000 |
635,000 |
130,000 |
|
293,000 |
296,000 |
51,100 |
444,000 |
448,000 |
83,500 |
635,000 |
640,000 |
131,250 |
|
296,000 |
299,000 |
51,700 |
448,000 |
452,000 |
84,500 |
640,000 |
645,000 |
132,500 |
|
299,000 |
302,000 |
52,300 |
452,000 |
456,000 |
85,500 |
645,000 |
650,000 |
133,750 |
|
302,000 |
305,000 |
52,900 |
456,000 |
460,000 |
86,500 |
650,000円 |
135,000 |
|
（備考） 課税山林所得金額とは、山林所得の金額について、雑損控除、医療費控除、社会保険料控除、生命保険料控除、扶養控除及び基礎控除をした後の金額をいう。
別表第三 給与所得の所得税源泉徴収額表 （第三十八条第一項第一号及び第五号並びに同条第四項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 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第五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 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
|
以上 |
未満 |
税額 |
|||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
|
3,000円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
その月の社会保険料控除後の給与の金額の12％に相当する金額 |
|
|
3,000 |
8,000 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
その月の社会保険料控除後の給与の金額の14％に相当する金額 |
|
円 |
|||||||||||||
|
8,000 |
8,200 |
32 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,242 |
|
8,200 |
8,400 |
58 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,284 |
|
8,400 |
8,600 |
83 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,327 |
|
8,600 |
8,800 |
109 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,369 |
|
8,800 |
9,000 |
134 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,412 |
|
9,000 |
9,200 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,454 |
|
9,200 |
9,400 |
185 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,497 |
|
9,400 |
9,600 |
211 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,539 |
|
9,600 |
9,800 |
236 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,582 |
|
9,800 |
10,000 |
262 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,624 |
|
10,000 |
10,200 |
287 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,667 |
|
10,200 |
10,400 |
313 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,709 |
|
10,400 |
10,600 |
338 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,752 |
|
10,600 |
10,800 |
364 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,794 |
|
10,800 |
11,000 |
394 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,837 |
|
11,000 |
11,200 |
428 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,879 |
|
11,200 |
11,400 |
462 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,922 |
|
11,400 |
11,600 |
496 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,964 |
|
11,600 |
11,800 |
530 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,007 |
|
11,800 |
12,000 |
564 |
17 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,049 |
|
12,000 |
12,200 |
598 |
42 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,092 |
|
12,200 |
12,400 |
632 |
68 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,134 |
|
12,400 |
12,600 |
666 |
93 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,177 |
|
12,600 |
12,800 |
700 |
119 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,219 |
|
12,800 |
13,000 |
734 |
144 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,262 |
|
13,000 |
13,200 |
768 |
170 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,304 |
|
13,200 |
13,400 |
802 |
195 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,347 |
|
13,400 |
13,600 |
836 |
221 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,389 |
|
13,600 |
13,800 |
870 |
246 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,432 |
|
13,800 |
14,000 |
904 |
272 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,474 |
|
14,000 |
14,200 |
938 |
297 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,517 |
|
14,200 |
14,400 |
972 |
323 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,559 |
|
14,400 |
14,600 |
1,006 |
348 |
36 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,602 |
|
14,600 |
14,800 |
1,040 |
374 |
61 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,644 |
|
14,800 |
15,000 |
1,074 |
407 |
87 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,691 |
|
15,000 |
15,200 |
1,108 |
441 |
112 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,742 |
|
15,200 |
15,400 |
1,142 |
475 |
138 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,793 |
|
15,400 |
15,600 |
1,176 |
509 |
163 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,844 |
|
15,600 |
15,800 |
1,211 |
543 |
189 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,895 |
|
15,800 |
16,000 |
1,254 |
577 |
214 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,946 |
イ 月 額 表 (二)
|
その月の社会保険料控除後の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第五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 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
|
以上 |
未満 |
税額 |
|||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
16,000 |
16,200 |
1,296 |
611 |
240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2,997 |
|
16,200 |
16,400 |
1,339 |
645 |
265 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,048 |
|
16,400 |
16,600 |
1,381 |
679 |
291 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,099 |
|
16,600 |
16,800 |
1,424 |
713 |
316 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,150 |
|
16,800 |
17,000 |
1,466 |
747 |
342 |
29 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,213 |
|
17,000 |
17,500 |
1,540 |
807 |
390 |
74 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,282 |
|
17,500 |
18,000 |
1,647 |
892 |
475 |
137 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,454 |
|
18,000 |
18,500 |
1,753 |
977 |
560 |
201 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
3,627 |
|
18,500 |
19,000 |
1,859 |
1,062 |
645 |
265 |
77 |
0 |
0 |
0 |
0 |
0 |
0 |
3,799 |
|
19,000 |
19,500 |
1,965 |
1,147 |
730 |
329 |
141 |
0 |
0 |
0 |
0 |
0 |
0 |
3,972 |
|
19,500 |
20,000 |
2,072 |
1,238 |
815 |
398 |
205 |
17 |
0 |
0 |
0 |
0 |
0 |
4,144 |
|
20,000 |
20,500 |
2,178 |
1,344 |
900 |
483 |
269 |
81 |
0 |
0 |
0 |
0 |
0 |
4,317 |
|
20,500 |
21,000 |
2,284 |
1,451 |
985 |
568 |
332 |
145 |
0 |
0 |
0 |
0 |
0 |
4,489 |
|
21,000 |
21,500 |
2,390 |
1,557 |
1,070 |
653 |
403 |
209 |
21 |
0 |
0 |
0 |
0 |
4,662 |
|
21,500 |
22,000 |
2,497 |
1,663 |
1,155 |
738 |
488 |
272 |
85 |
0 |
0 |
0 |
0 |
4,834 |
|
22,000 |
22,500 |
2,603 |
1,769 |
1,248 |
823 |
573 |
336 |
149 |
0 |
0 |
0 |
0 |
5,007 |
|
22,500 |
23,000 |
2,718 |
1,876 |
1,355 |
908 |
658 |
408 |
212 |
25 |
0 |
0 |
0 |
5,179 |
|
23,000 |
23,500 |
2,845 |
1,982 |
1,461 |
993 |
743 |
493 |
276 |
89 |
0 |
0 |
0 |
5,352 |
|
23,500 |
24,000 |
2,973 |
2,088 |
1,567 |
1,078 |
828 |
578 |
340 |
152 |
0 |
0 |
0 |
5,524 |
|
24,000 |
24,500 |
3,100 |
2,194 |
1,673 |
1,163 |
913 |
663 |
413 |
216 |
29 |
0 |
0 |
5,697 |
|
24,500 |
25,000 |
3,228 |
2,301 |
1,780 |
1,259 |
998 |
748 |
498 |
280 |
92 |
0 |
0 |
5,869 |
|
25,000 |
25,500 |
3,355 |
2,407 |
1,886 |
1,365 |
1,083 |
833 |
583 |
344 |
156 |
0 |
0 |
6,042 |
|
25,500 |
26,000 |
3,483 |
2,513 |
1,992 |
1,471 |
1,168 |
918 |
668 |
418 |
220 |
32 |
0 |
6,214 |
|
26,000 |
26,500 |
3,610 |
2,619 |
2,098 |
1,577 |
1,265 |
1,003 |
753 |
503 |
284 |
96 |
0 |
6,387 |
|
26,500 |
27,000 |
3,738 |
2,737 |
2,205 |
1,684 |
1,371 |
1,088 |
838 |
588 |
347 |
160 |
0 |
6,583 |
|
27,000 |
27,500 |
3,865 |
2,865 |
2,311 |
1,790 |
1,477 |
1,173 |
923 |
673 |
423 |
224 |
36 |
6,784 |
|
27,500 |
28,000 |
3,993 |
2,992 |
2,417 |
1,896 |
1,584 |
1,271 |
1,008 |
758 |
508 |
287 |
100 |
6,985 |
|
28,000 |
28,500 |
4,120 |
3,120 |
2,523 |
2,002 |
1,690 |
1,377 |
1,093 |
843 |
593 |
351 |
164 |
7,187 |
|
28,500 |
29,000 |
4,248 |
3,247 |
2,630 |
2,109 |
1,796 |
1,484 |
1,178 |
928 |
678 |
428 |
227 |
7,388 |
|
29,000 |
29,500 |
4,375 |
3,375 |
2,750 |
2,215 |
1,902 |
1,590 |
1,277 |
1,013 |
763 |
513 |
291 |
7,589 |
|
29,500 |
30,000 |
4,503 |
3,502 |
2,877 |
2,321 |
2,009 |
1,696 |
1,384 |
1,098 |
848 |
598 |
355 |
7,790 |
|
30,000 |
30,500 |
4,630 |
3,630 |
3,005 |
2,427 |
2,115 |
1,802 |
1,490 |
1,183 |
933 |
683 |
433 |
7,992 |
|
30,500 |
31,000 |
4,758 |
3,757 |
3,132 |
2,534 |
2,221 |
1,909 |
1,596 |
1,284 |
1,018 |
768 |
518 |
8,193 |
|
31,000 |
31,500 |
4,885 |
3,885 |
3,260 |
2,640 |
2,327 |
2,015 |
1,702 |
1,390 |
1,103 |
853 |
603 |
8,394 |
|
31,500 |
32,000 |
5,013 |
4,012 |
3,387 |
2,762 |
2,434 |
2,121 |
1,809 |
1,496 |
1,188 |
938 |
688 |
8,595 |
|
32,000 |
32,500 |
5,140 |
4,140 |
3,515 |
2,890 |
2,540 |
2,227 |
1,915 |
1,602 |
1,290 |
1,023 |
773 |
8,797 |
|
32,500 |
33,000 |
5,268 |
4,267 |
3,642 |
3,017 |
2,646 |
2,334 |
2,021 |
1,709 |
1,396 |
1,108 |
858 |
8,998 |
|
33,000 |
33,500 |
5,395 |
4,395 |
3,770 |
3,145 |
2,770 |
2,440 |
2,127 |
1,815 |
1,502 |
1,193 |
943 |
9,199 |
|
33,500 |
34,000 |
5,541 |
4,541 |
3,916 |
3,291 |
2,916 |
2,562 |
2,249 |
1,937 |
1,624 |
1,312 |
1,041 |
9,392 |
|
34,000 |
34,500 |
5,691 |
4,691 |
4,066 |
3,441 |
3,066 |
2,691 |
2,374 |
2,062 |
1,749 |
1,437 |
1,141 |
9,567 |
|
34,500 |
35,000 |
5,841 |
4,841 |
4,216 |
3,591 |
3,216 |
2,841 |
2,499 |
2,187 |
1,874 |
1,562 |
1,249 |
9,742 |
|
35,000 |
35,500 |
5,991 |
4,991 |
4,366 |
3,741 |
3,366 |
2,991 |
2,624 |
2,312 |
1,999 |
1,687 |
1,374 |
9,912 |
|
35,500 |
36,000 |
6,141 |
5,141 |
4,516 |
3,891 |
3,516 |
3,141 |
2,766 |
2,437 |
2,124 |
1,812 |
1,499 |
10,092 |
|
36,000 |
36,500 |
6,291 |
5,291 |
4,666 |
4,041 |
3,666 |
3,291 |
2,916 |
2,562 |
2,249 |
1,937 |
1,624 |
10,267 |
|
36,500 |
37,000 |
6,446 |
5,441 |
4,816 |
4,191 |
3,816 |
3,441 |
3,066 |
2,691 |
2,374 |
2,062 |
1,749 |
10,442 |
|
37,000 |
38,000 |
6,708 |
5,666 |
5,041 |
4,416 |
4,041 |
3,666 |
3,291 |
2,916 |
2,562 |
2,249 |
1,937 |
10,617 |
|
38,000 |
39,000 |
7,058 |
5,966 |
5,341 |
4,716 |
4,341 |
3,966 |
3,591 |
3,216 |
2,841 |
2,499 |
2,187 |
10,967 |
|
39,000 |
40,000 |
7,408 |
6,266 |
5,641 |
5,016 |
4,641 |
4,266 |
3,891 |
3,516 |
3,141 |
2,766 |
2,437 |
11,317 |
|
40,000 |
41,000 |
7,758 |
6,591 |
5,941 |
5,316 |
4,941 |
4,566 |
4,191 |
3,816 |
3,441 |
3,066 |
2,691 |
11,667 |
|
41,000 |
42,000 |
8,108 |
6,941 |
6,241 |
5,616 |
5,241 |
4,866 |
4,491 |
4,116 |
3,741 |
3,366 |
2,991 |
12,017 |
イ 月 額 表 （三）
|
その月の社会保険料控除後の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第五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 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
|
以上 |
未満 |
税額 |
|||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
42,000 |
43,000 |
8,458 |
7,291 |
6,562 |
5,916 |
5,541 |
5,166 |
4,791 |
4,416 |
4,041 |
3,666 |
3,291 |
12,384 |
|
43,000 |
44,000 |
8,808 |
7,641 |
6,912 |
6,216 |
5,841 |
5,466 |
5,091 |
4,716 |
4,341 |
3,966 |
3,591 |
12,784 |
|
44,000 |
45,000 |
9,158 |
7,991 |
7,262 |
6,532 |
6,141 |
5,766 |
5,391 |
5,016 |
4,641 |
4,266 |
3,891 |
13,184 |
|
45,000 |
46,000 |
9,508 |
8,341 |
7,612 |
6,882 |
6,445 |
6,066 |
5,691 |
5,316 |
4,941 |
4,566 |
4,191 |
13,584 |
|
46,000 |
47,000 |
9,858 |
8,691 |
7,962 |
7,232 |
6,795 |
6,366 |
5,991 |
5,616 |
5,241 |
4,866 |
4,491 |
13,984 |
|
47,000 |
48,000 |
10,208 |
9,041 |
8,312 |
7,582 |
7,145 |
6,707 |
6,291 |
5,916 |
5,541 |
5,166 |
4,791 |
14,384 |
|
48,000 |
49,000 |
10,558 |
9,391 |
8,662 |
7,932 |
7,495 |
7,057 |
6,620 |
6,216 |
5,841 |
5,466 |
5,091 |
14,784 |
|
49,000 |
50,000 |
10,908 |
9,741 |
9,012 |
8,282 |
7,845 |
7,407 |
6,970 |
6,532 |
6,141 |
5,766 |
5,391 |
15,184 |
|
50,000 |
51,000 |
11,258 |
10,091 |
9,362 |
8,632 |
8,195 |
7,757 |
7,320 |
6,882 |
6,445 |
6,066 |
5,691 |
15,584 |
|
51,000 |
52,000 |
11,608 |
10,441 |
9,712 |
8,982 |
8,545 |
8,107 |
7,670 |
7,232 |
6,795 |
6,366 |
5,991 |
15,984 |
|
52,000 |
53,000 |
11,958 |
10,791 |
10,062 |
9,332 |
8,895 |
8,457 |
8,020 |
7,582 |
7,145 |
6,707 |
6,291 |
16,384 |
|
53,000 |
54,000 |
12,317 |
11,141 |
10,412 |
9,682 |
9,245 |
8,807 |
8,370 |
7,932 |
7,495 |
7,057 |
6,620 |
16,784 |
|
54,000 |
55,000 |
12,717 |
11,491 |
10,762 |
10,032 |
9,595 |
9,157 |
8,720 |
8,282 |
7,845 |
7,407 |
6,970 |
17,184 |
|
55,000 |
56,000 |
13,117 |
11,841 |
11,112 |
10,382 |
9,945 |
9,507 |
9,070 |
8,632 |
8,195 |
7,757 |
7,320 |
17,584 |
|
56,000 |
57,000 |
13,517 |
12,191 |
11,462 |
10,732 |
10,295 |
9,857 |
9,420 |
8,982 |
8,545 |
8,107 |
7,670 |
17,984 |
|
57,000 |
58,000 |
13,917 |
12,583 |
11,812 |
11,082 |
10,645 |
10,207 |
9,770 |
9,332 |
8,895 |
8,457 |
8,020 |
18,384 |
|
58,000 |
59,000 |
14,317 |
12,983 |
12,162 |
11,432 |
10,995 |
10,557 |
10,120 |
9,682 |
9,245 |
8,807 |
8,370 |
18,784 |
|
59,000 |
60,000 |
14,717 |
13,383 |
12,550 |
11,782 |
11,345 |
10,907 |
10,470 |
10,032 |
9,595 |
9,157 |
8,720 |
19,184 |
|
60,000 |
61,000 |
15,117 |
13,783 |
12,950 |
12,132 |
11,695 |
11,257 |
10,820 |
10,382 |
9,945 |
9,507 |
9,070 |
19,584 |
|
61,000 |
62,000 |
15,517 |
14,183 |
13,350 |
12,516 |
12,045 |
11,607 |
11,170 |
10,732 |
10,295 |
9,857 |
9,420 |
19,984 |
|
62,000 |
63,000 |
15,917 |
14,583 |
13,750 |
12,916 |
12,416 |
11,957 |
11,520 |
11,082 |
10,645 |
10,207 |
9,770 |
20,384 |
|
63,000 |
64,000 |
16,317 |
14,983 |
14,150 |
13,316 |
12,816 |
12,316 |
11,870 |
11,432 |
10,995 |
10,557 |
10,120 |
20,784 |
|
64,000 |
65,000 |
16,717 |
15,383 |
14,550 |
13,716 |
13,216 |
12,716 |
12,220 |
11,782 |
11,345 |
10,907 |
10,470 |
21,184 |
|
65,000 |
66,000 |
17,117 |
15,783 |
14,950 |
14,116 |
13,616 |
13,116 |
12,616 |
12,132 |
11,695 |
11,257 |
10,820 |
21,584 |
|
66,000 |
67,000 |
17,517 |
16,183 |
15,350 |
14,516 |
14,016 |
13,516 |
13,016 |
12,516 |
12,045 |
11,607 |
11,170 |
21,984 |
|
67,000 |
68,000 |
17,917 |
16,583 |
15,750 |
14,916 |
14,416 |
13,916 |
13,416 |
12,916 |
12,416 |
11,957 |
11,520 |
22,400 |
|
68,000 |
69,000 |
18,317 |
16,983 |
16,150 |
15,316 |
14,816 |
14,316 |
13,816 |
13,316 |
12,816 |
12,316 |
11,870 |
22,850 |
|
69,000 |
70,000 |
18,717 |
17,383 |
16,550 |
15,716 |
15,216 |
14,716 |
14,216 |
13,716 |
13,216 |
12,716 |
12,220 |
23,300 |
|
70,000 |
71,000 |
19,117 |
17,783 |
16,950 |
16,116 |
15,616 |
15,116 |
14,616 |
14,116 |
13,616 |
13,116 |
12,616 |
23,750 |
|
71,000 |
72,000 |
19,517 |
18,183 |
17,350 |
16,516 |
16,016 |
15,516 |
15,016 |
14,516 |
14,016 |
13,516 |
13,016 |
24,200 |
|
72,000 |
73,000 |
19,917 |
18,583 |
17,750 |
16,916 |
16,416 |
15,916 |
15,416 |
14,916 |
14,416 |
13,916 |
13,416 |
24,650 |
|
73,000 |
74,000 |
20,317 |
18,983 |
18,150 |
17,316 |
16,816 |
16,316 |
15,816 |
15,316 |
14,816 |
14,316 |
13,816 |
25,100 |
|
74,000 |
75,000 |
20,717 |
19,383 |
18,550 |
17,716 |
17,216 |
16,716 |
16,216 |
15,716 |
15,216 |
14,716 |
14,216 |
25,550 |
|
75,000 |
76,000 |
21,117 |
19,783 |
18,950 |
18,116 |
17,616 |
17,116 |
16,616 |
16,116 |
15,616 |
15,116 |
14,616 |
26,000 |
|
76,000 |
77,000 |
21,517 |
20,183 |
19,350 |
18,516 |
18,016 |
17,516 |
17,016 |
16,516 |
16,016 |
15,516 |
15,016 |
26,450 |
|
77,000 |
78,500 |
22,017 |
20,683 |
19,850 |
19,016 |
18,516 |
18,016 |
17,516 |
17,016 |
16,516 |
16,016 |
15,516 |
26,900 |
|
78,500 |
80,000 |
22,662 |
21,283 |
20,450 |
19,616 |
19,116 |
18,616 |
18,116 |
17,616 |
17,116 |
16,616 |
16,116 |
27,575 |
|
80,000 |
81,500 |
23,337 |
21,883 |
21,050 |
20,216 |
19,716 |
19,216 |
18,716 |
18,216 |
17,716 |
17,216 |
16,716 |
28,250 |
|
81,500 |
83,000 |
24,012 |
22,512 |
21,650 |
20,816 |
20,316 |
19,816 |
19,316 |
18,816 |
18,316 |
17,816 |
17,316 |
28,925 |
|
83,000 |
84,500 |
24,687 |
23,187 |
22,250 |
21,416 |
20,916 |
20,416 |
19,916 |
19,416 |
18,916 |
18,416 |
17,916 |
29,600 |
|
84,500 |
86,000 |
25,362 |
23,862 |
22,924 |
22,016 |
21,516 |
21,016 |
20,516 |
20,016 |
19,516 |
19,016 |
18,516 |
30,275 |
|
86,000 |
87,500 |
26,037 |
24,537 |
23,599 |
22,661 |
22,116 |
21,616 |
21,116 |
20,616 |
20,116 |
19,616 |
19,116 |
30,950 |
|
87,500 |
89,000 |
26,712 |
25,212 |
24,274 |
23,336 |
22,773 |
22,216 |
21,716 |
21,216 |
20,716 |
20,216 |
19,716 |
31,625 |
|
89,000 |
90,500 |
27,387 |
25,887 |
24,949 |
24,011 |
23,448 |
22,886 |
22,323 |
21,816 |
21,316 |
20,816 |
20,316 |
32,300 |
|
90,500 |
92,000 |
28,062 |
26,562 |
25,624 |
24,686 |
24,123 |
23,561 |
22,998 |
22,436 |
21,916 |
21,416 |
20,916 |
32,975 |
|
92,000 |
93,500 |
28,737 |
27,237 |
26,299 |
25,361 |
24,798 |
24,236 |
23,673 |
23,111 |
22,548 |
22,016 |
21,516 |
33,650 |
|
93,500 |
95,000 |
29,412 |
27,912 |
26,974 |
26,036 |
25,473 |
24,911 |
24,348 |
23,786 |
23,223 |
22,661 |
22,116 |
34,325 |
|
95,000 |
96,500 |
30,087 |
28,587 |
27,649 |
26,711 |
26,148 |
25,586 |
25,023 |
24,461 |
23,898 |
23,336 |
22,773 |
35,000 |
|
96,500 |
98,000 |
30,762 |
29,262 |
28,324 |
27,386 |
26,823 |
26,261 |
25,698 |
25,136 |
24,573 |
24,011 |
23,448 |
35,675 |
|
98,000 |
99,500 |
31,437 |
29,937 |
28,999 |
28,061 |
27,498 |
26,936 |
26,373 |
25,811 |
25,248 |
24,686 |
24,123 |
36,350 |
イ 月 額 表 (四)
|
その月の社会保険料控除後の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第五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 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
|
以上 |
未満 |
税額 |
|||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
99,500 |
101,000 |
32,112 |
30,612 |
29,674 |
28,736 |
28,173 |
27,611 |
27,048 |
26,486 |
25,923 |
25,361 |
24,798 |
37,025 |
|
101,000 |
102,500 |
32,787 |
31,287 |
30,349 |
29,411 |
28,848 |
28,286 |
27,723 |
27,161 |
26,598 |
26,036 |
25,473 |
37,750 |
|
102,500 |
104,000 |
33,462 |
31,962 |
31,024 |
30,086 |
29,523 |
28,961 |
28,398 |
27,836 |
27,273 |
26,711 |
26,148 |
38,500 |
|
104,000 |
105,500 |
34,137 |
32,637 |
31,699 |
30,761 |
30,198 |
29,636 |
29,073 |
28,511 |
27,948 |
27,386 |
26,823 |
39,250 |
|
105,500 |
107,000 |
34,812 |
33,312 |
32,374 |
31,436 |
30,873 |
30,311 |
29,748 |
29,186 |
28,623 |
28,061 |
27,498 |
40,000 |
|
107,000 |
108,500 |
35,487 |
33,987 |
33,049 |
32,111 |
31,548 |
30,986 |
30,423 |
29,861 |
29,298 |
28,736 |
28,173 |
40,750 |
|
108,500 |
110,000 |
36,162 |
34,662 |
33,724 |
32,786 |
32,223 |
31,661 |
31,098 |
30,536 |
29,973 |
29,411 |
28,848 |
41,500 |
|
110,000 |
111,500 |
36,837 |
35,337 |
34,399 |
33,461 |
32,898 |
32,336 |
31,773 |
31,211 |
30,648 |
30,086 |
29,523 |
42,250 |
|
111,500 |
113,000 |
37,541 |
36,012 |
35,074 |
34,136 |
33,573 |
33,011 |
32,448 |
31,886 |
31,323 |
30,761 |
30,198 |
43,000 |
|
113,000 |
114,500 |
38,291 |
36,687 |
35,749 |
34,811 |
34,248 |
33,686 |
33,123 |
32,561 |
31,998 |
31,436 |
30,873 |
43,750 |
|
114,500 |
116,000 |
39,041 |
37,374 |
36,424 |
35,486 |
34,923 |
34,361 |
33,798 |
33,236 |
32,673 |
32,111 |
31,548 |
44,500 |
|
116,000 |
117,500 |
39,791 |
38,124 |
37,099 |
36,161 |
35,598 |
35,036 |
34,473 |
33,911 |
33,348 |
32,786 |
32,223 |
45,250 |
|
117,500 |
119,000 |
40,541 |
38,874 |
37,832 |
36,836 |
36,273 |
35,711 |
35,148 |
34,586 |
34,023 |
33,461 |
32,898 |
46,000 |
|
119,000 |
120,500 |
41,291 |
39,624 |
38,582 |
37,540 |
36,948 |
36,386 |
35,823 |
35,261 |
34,698 |
34,136 |
33,573 |
46,750 |
|
120,500 |
122,000 |
42,041 |
40,374 |
39,332 |
38,290 |
37,665 |
37,061 |
36,498 |
35,936 |
35,373 |
34,811 |
34,248 |
47,500 |
|
122,000 |
123,500 |
42,791 |
41,124 |
40,082 |
39,040 |
38,415 |
37,790 |
37,173 |
36,611 |
36,048 |
35,486 |
34,923 |
48,250 |
|
123,500 |
125,000 |
43,541 |
41,874 |
40,832 |
39,790 |
39,165 |
38,540 |
37,915 |
37,290 |
36,723 |
36,161 |
35,598 |
49,000 |
|
125,000 |
126,500 |
44,291 |
42,624 |
41,582 |
40,540 |
39,915 |
39,290 |
38,665 |
38,040 |
37,415 |
36,836 |
36,273 |
49,750 |
|
126,500 |
128,000 |
45,041 |
43,374 |
42,332 |
41,290 |
40,665 |
40,040 |
39,415 |
38,790 |
38,165 |
37,540 |
36,948 |
50,500 |
|
128,000 |
129,500 |
45,791 |
44,124 |
43,082 |
42,040 |
41,415 |
40,790 |
40,165 |
39,540 |
38,915 |
38,290 |
37,665 |
51,250 |
|
129,500 |
131,000 |
46,541 |
44,874 |
43,832 |
42,790 |
42,165 |
41,540 |
40,915 |
40,290 |
39,665 |
39,040 |
38,415 |
52,000 |
|
131,000 |
132,500 |
47,291 |
45,624 |
44,584 |
43,540 |
42,915 |
42,290 |
41,665 |
41,040 |
40,415 |
39,790 |
39,165 |
52,750 |
|
132,500 |
134,000 |
48,041 |
46,374 |
45,332 |
44,290 |
43,665 |
43,040 |
42,415 |
41,790 |
41,165 |
40,540 |
39,915 |
53,500 |
|
134,000 |
135,500 |
48,791 |
47,124 |
46,082 |
45,040 |
44,415 |
43,790 |
43,165 |
42,540 |
41,915 |
41,290 |
40,665 |
54,250 |
|
135,500 |
137,000 |
49,541 |
47,874 |
46,832 |
45,790 |
45,165 |
44,540 |
43,915 |
43,290 |
42,665 |
42,040 |
41,415 |
55,000 |
|
137,000円 |
49,916 |
48,249 |
47,207 |
46,165 |
45,540 |
44,915 |
44,290 |
43,665 |
43,040 |
42,415 |
41,790 |
55,750 |
|
|
137,000円をこえ179,000円に満たない金額 |
137,000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137,000円をこえる金額の50％に相当する金額を加算した金額 |
55,750円に、その月の社会保険料控除後の給与の金額のうち137,000円をこえる金額の50％に相当する金額を加算した金額 |
|||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
|
179,000円 |
70,950 |
69,249 |
68,207 |
67,165 |
66,540 |
65,915 |
65,290 |
64,665 |
64,040 |
63,415 |
62,790 |
77,367 |
|
|
179,000円をこえ262,000円に満たない金額 |
179,000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179,000円をこえる金額の55％に相当する金額を加算した金額 |
77,367円に、その月の社会保険料控除後の給与の金額のうち179,000円をこえる金額の55％に相当する金額を加算した金額 |
|||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
|
262,000円 |
116,616 |
114,899 |
113,857 |
112,815 |
112,190 |
111,565 |
110,940 |
110,315 |
109,690 |
109,065 |
108,440 |
123,617 |
|
|
262,000円をこえる金額 |
262,000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262,000円をこえる金額の60％に相当する金額を加算した金額 |
123,617円に、その月の社会保険料控除後の給与の金額のうち262,000円をこえる金額の60％に相当する金額を加算した金額 |
|||||||||||
イ 月 額 表 (五)
|
その月の社会保険料控除後の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第五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 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
|
以上 |
未満 |
税額 |
|||||||||||
|
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334円を控除した金額 |
従たる給与についての扶養控除申告書が提出されている場合には、当該申告書に記載された扶養親族の数に応じ、扶養親族1人ごとに334円を、上の各欄によつて求めた税額から控除した金額 |
||||||||||||
|
その者が不具者、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417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、584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417円を、上の各欄によつて求めた税額から控除した金額 |
|||||||||||||
備考 税額の求め方）
(一) 第三十八条第一項の規定の適用を受ける者（(二)に該当しない者）については、
(１) 給与所得者の扶養控除等申告書が提出されているときは、
(イ) 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、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甲欄の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417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、584円）を控除した金額）が、その求める税額である。
(ロ) 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(イ)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。
(２) 給与所得者の扶養控除等申告書が提出されていないとき（従たる給与についての扶養控除申告書が提出されているときを含む。）は、その者のその月の給与の金額から、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、その行と乙欄との交わるところに記載されている金額（従たる給与についての扶養控除申告書が提出されているときは、当該申告書に記載された扶養親族の数に応じ、扶養親族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。
(二) 第三十八条第四項の規定の適用を受ける者（すなわち、順位の附された扶養親族を有する者であつて、(イ)第１順位の扶養親族のないもの、(ロ)扶養親族の数が３人以下で、(イ)に該当するもの及び第４順位又は第４順位より後順位の扶養親族のあるもの、(ハ)扶養親族の数が４人以上で、(イ)に該当するもの、第２順位の扶養親族のないもの又は第３順位の扶養親族のないもの）については、その者を扶養親族がない者とみなして(一)の(１)の(イ)により求めた税額から、その者の申告された扶養親族の数に応じ、扶養親族１人につき350円を控除した金額が、その求める税額である。
別表第三 給与所得の所得税源泉徴収額表（第三十八条第一項第一号及び第五号並びに同条第四項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 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第五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 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
|
以上 |
未満 |
税額 |
|||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
|
700円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
その週の社会保険料控除後の給与の金額の12％に相当する金額 |
|
|
700 |
1,900 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
その週の社会保険料控除後の給与の金額の14％に相当する金額 |
|
円 |
|||||||||||||
|
1,900 |
1,950 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
296 |
|
1,950 |
2,000 |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
307 |
|
2,000 |
2,050 |
24 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
318 |
|
2,050 |
2,100 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
328 |
|
2,100 |
2,150 |
37 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
339 |
|
2,150 |
2,200 |
43 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
349 |
|
2,200 |
2,250 |
50 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
360 |
|
2,250 |
2,300 |
56 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
371 |
|
2,300 |
2,350 |
62 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
381 |
|
2,350 |
2,400 |
69 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
392 |
|
2,400 |
2,450 |
75 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
403 |
|
2,450 |
2,500 |
81 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
413 |
|
2,500 |
2,550 |
88 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
424 |
|
2,550 |
2,600 |
97 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
434 |
|
2,600 |
2,650 |
105 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
445 |
|
2,650 |
2,700 |
114 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
456 |
|
2,700 |
2,750 |
122 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
466 |
|
2,750 |
2,800 |
131 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
477 |
|
2,800 |
2,850 |
139 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
488 |
|
2,850 |
2,900 |
148 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
498 |
|
2,900 |
2,950 |
156 |
22 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
509 |
|
2,950 |
3,000 |
165 |
28 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
519 |
|
3,000 |
3,050 |
173 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
530 |
|
3,050 |
3,100 |
182 |
41 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
541 |
|
3,100 |
3,150 |
190 |
48 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
551 |
|
3,150 |
3,200 |
199 |
54 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
562 |
|
3,200 |
3,250 |
207 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
573 |
|
3,250 |
3,300 |
216 |
67 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
583 |
|
3,300 |
3,350 |
224 |
73 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
594 |
|
3,350 |
3,400 |
233 |
79 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
604 |
|
3,400 |
3,450 |
241 |
86 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
615 |
|
3,450 |
3,500 |
250 |
94 |
19 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
626 |
|
3,500 |
3,550 |
258 |
103 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
639 |
|
3,550 |
3,600 |
267 |
111 |
32 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
652 |
|
3,600 |
3,650 |
275 |
120 |
38 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
665 |
|
3,650 |
3,700 |
284 |
128 |
45 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
677 |
|
3,700 |
3,750 |
295 |
137 |
51 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
690 |
|
3,750 |
3,800 |
305 |
145 |
57 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
703 |
|
3,800 |
3,850 |
316 |
154 |
64 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
716 |
|
3,850 |
3,900 |
327 |
162 |
70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
728 |
|
3,900 |
3,950 |
337 |
171 |
76 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
742 |
|
3,950 |
4,000 |
348 |
179 |
83 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
759 |
|
4,000 |
4,050 |
359 |
188 |
90 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
776 |
|
4,050 |
4,100 |
369 |
196 |
99 |
22 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
794 |
|
4,100 |
4,150 |
380 |
205 |
107 |
29 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
811 |
ロ 週 額 表 (二)
|
その週の社会保険料控除後の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第五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 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
|
以上 |
未満 |
税額 |
|||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
4,150 |
4,200 |
390 |
213 |
116 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
828 |
|
4,200 |
4,250 |
401 |
222 |
124 |
42 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
845 |
|
4,250 |
4,300 |
412 |
230 |
133 |
48 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
863 |
|
4,300 |
4,350 |
422 |
239 |
141 |
54 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
880 |
|
4,350 |
4,400 |
433 |
247 |
150 |
61 |
17 |
0 |
0 |
0 |
0 |
0 |
0 |
897 |
|
4,400 |
4,450 |
444 |
256 |
158 |
67 |
23 |
0 |
0 |
0 |
0 |
0 |
0 |
914 |
|
4,450 |
4,500 |
454 |
264 |
167 |
73 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
932 |
|
4,500 |
4,600 |
470 |
277 |
179 |
83 |
39 |
0 |
0 |
0 |
0 |
0 |
0 |
949 |
|
4,600 |
4,700 |
491 |
297 |
196 |
99 |
52 |
8 |
0 |
0 |
0 |
0 |
0 |
983 |
|
4,700 |
4,800 |
513 |
318 |
213 |
116 |
65 |
21 |
0 |
0 |
0 |
0 |
0 |
1,018 |
|
4,800 |
4,900 |
534 |
339 |
230 |
133 |
78 |
34 |
0 |
0 |
0 |
0 |
0 |
1,052 |
|
4,900 |
5,000 |
555 |
360 |
247 |
150 |
92 |
46 |
3 |
0 |
0 |
0 |
0 |
1,087 |
|
5,000 |
5,100 |
576 |
382 |
264 |
167 |
109 |
59 |
15 |
0 |
0 |
0 |
0 |
1,121 |
|
5,100 |
5,200 |
598 |
403 |
281 |
184 |
126 |
72 |
28 |
0 |
0 |
0 |
0 |
1,156 |
|
5,200 |
5,300 |
619 |
424 |
302 |
201 |
143 |
85 |
41 |
0 |
0 |
0 |
0 |
1,190 |
|
5,300 |
5,400 |
644 |
445 |
324 |
218 |
160 |
101 |
54 |
10 |
0 |
0 |
0 |
1,225 |
|
5,400 |
5,500 |
669 |
467 |
345 |
235 |
177 |
118 |
66 |
23 |
0 |
0 |
0 |
1,261 |
|
5,500 |
5,600 |
695 |
488 |
366 |
252 |
194 |
135 |
79 |
35 |
0 |
0 |
0 |
1,294 |
|
5,600 |
5,700 |
720 |
509 |
387 |
269 |
211 |
152 |
94 |
48 |
4 |
0 |
0 |
1,328 |
|
5,700 |
5,800 |
746 |
530 |
409 |
287 |
228 |
169 |
111 |
61 |
17 |
0 |
0 |
1,363 |
|
5,800 |
5,900 |
771 |
552 |
430 |
308 |
245 |
186 |
128 |
74 |
30 |
0 |
0 |
1,397 |
|
5,900 |
6,000 |
797 |
573 |
451 |
329 |
262 |
203 |
145 |
86 |
43 |
0 |
0 |
1,432 |
|
6,000 |
6,100 |
822 |
594 |
472 |
351 |
279 |
220 |
162 |
103 |
55 |
12 |
0 |
1,466 |
|
6,100 |
6,200 |
848 |
615 |
494 |
372 |
299 |
237 |
179 |
120 |
68 |
24 |
0 |
1,502 |
|
6,200 |
6,300 |
873 |
639 |
515 |
393 |
320 |
254 |
196 |
137 |
81 |
37 |
0 |
1,543 |
|
6,300 |
6,400 |
899 |
665 |
536 |
414 |
341 |
271 |
213 |
154 |
96 |
50 |
6 |
1,583 |
|
6,400 |
6,500 |
924 |
690 |
557 |
436 |
363 |
290 |
230 |
171 |
113 |
63 |
19 |
1,623 |
|
6,500 |
6,600 |
950 |
716 |
579 |
457 |
384 |
311 |
247 |
188 |
130 |
75 |
31 |
1,663 |
|
6,600 |
6,700 |
975 |
741 |
600 |
478 |
405 |
332 |
264 |
205 |
147 |
89 |
44 |
1,704 |
|
6,700 |
6,800 |
1,001 |
767 |
621 |
499 |
426 |
353 |
281 |
222 |
164 |
106 |
57 |
1,744 |
|
6,800 |
6,900 |
1,026 |
792 |
646 |
521 |
448 |
375 |
302 |
239 |
181 |
123 |
70 |
1,784 |
|
6,900 |
7,000 |
1,052 |
818 |
672 |
542 |
469 |
396 |
323 |
256 |
198 |
140 |
82 |
1,824 |
|
7,000 |
7,100 |
1,077 |
843 |
697 |
563 |
490 |
417 |
344 |
273 |
215 |
157 |
98 |
1,865 |
|
7,100 |
7,200 |
1,103 |
869 |
723 |
584 |
511 |
438 |
365 |
292 |
232 |
174 |
115 |
1,905 |
|
7,200 |
7,300 |
1,128 |
894 |
748 |
606 |
533 |
460 |
387 |
314 |
249 |
191 |
132 |
1,945 |
|
7,300 |
7,400 |
1,154 |
920 |
774 |
628 |
554 |
481 |
408 |
335 |
266 |
208 |
149 |
1,985 |
|
7,400 |
7,500 |
1,179 |
945 |
799 |
653 |
575 |
502 |
429 |
356 |
283 |
225 |
166 |
2,026 |
|
7,500 |
7,600 |
1,205 |
971 |
825 |
679 |
596 |
523 |
450 |
377 |
304 |
242 |
183 |
2,066 |
|
7,600 |
7,700 |
1,230 |
996 |
850 |
704 |
618 |
545 |
472 |
399 |
326 |
259 |
200 |
2,106 |
|
7,700 |
7,800 |
1,256 |
1,022 |
876 |
730 |
642 |
566 |
493 |
420 |
347 |
276 |
217 |
2,146 |
|
7,800 |
7,900 |
1,284 |
1,051 |
905 |
758 |
671 |
590 |
517 |
444 |
371 |
298 |
236 |
2,186 |
|
7,900 |
8,000 |
1,314 |
1,081 |
935 |
788 |
701 |
615 |
542 |
469 |
396 |
323 |
256 |
2,221 |
|
8,000 |
8,100 |
1,344 |
1,111 |
965 |
818 |
731 |
643 |
567 |
494 |
421 |
348 |
276 |
2,256 |
|
8,100 |
8,200 |
1,374 |
1,141 |
995 |
848 |
761 |
673 |
592 |
519 |
446 |
373 |
300 |
2,291 |
|
8,200 |
8,300 |
1,404 |
1,171 |
1,025 |
878 |
791 |
703 |
617 |
544 |
471 |
398 |
325 |
2,326 |
|
8,300 |
8,400 |
1,434 |
1,201 |
1,055 |
908 |
821 |
733 |
646 |
569 |
496 |
423 |
350 |
2,361 |
|
8,400 |
8,500 |
1,464 |
1,231 |
1,085 |
938 |
851 |
763 |
676 |
594 |
521 |
448 |
375 |
2,396 |
|
8,500 |
8,600 |
1,494 |
1,261 |
1,115 |
968 |
881 |
793 |
706 |
619 |
546 |
473 |
400 |
2,431 |
|
8,600 |
8,700 |
1,530 |
1,291 |
1,145 |
998 |
911 |
823 |
736 |
648 |
571 |
498 |
425 |
2,466 |
|
8,700 |
8,800 |
1,565 |
1,321 |
1,175 |
1,028 |
941 |
853 |
766 |
678 |
596 |
523 |
450 |
2,501 |
|
8,800 |
8,900 |
1,600 |
1,351 |
1,205 |
1,058 |
971 |
883 |
796 |
708 |
620 |
548 |
475 |
2,536 |
|
8,900 |
9,000 |
1,635 |
1,381 |
1,235 |
1,088 |
1,001 |
913 |
826 |
738 |
650 |
573 |
500 |
2,571 |
|
9,000 |
9,100 |
1,670 |
1,411 |
1,265 |
1,118 |
1,031 |
943 |
856 |
768 |
680 |
598 |
525 |
2,606 |
|
9,100 |
9,200 |
1,705 |
1,441 |
1,295 |
1,148 |
1,061 |
973 |
886 |
798 |
710 |
623 |
550 |
2,641 |
|
9,200 |
9,300 |
1,740 |
1,471 |
1,325 |
1,178 |
1,091 |
1,003 |
916 |
828 |
740 |
653 |
575 |
2,676 |
ロ 週 額 表 (三)
|
その週の社会保険料控除後の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第五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 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
|
以上 |
未満 |
税額 |
|||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
9,300 |
9,400 |
1,775 |
1,502 |
1,355 |
1,208 |
1,121 |
1,033 |
946 |
858 |
770 |
683 |
600 |
2,711 |
|
9,400 |
9,500 |
1,810 |
1,537 |
1,385 |
1,238 |
1,151 |
1,063 |
976 |
888 |
800 |
713 |
625 |
2,746 |
|
9,500 |
9,600 |
1,845 |
1,572 |
1,415 |
1,268 |
1,181 |
1,093 |
1,006 |
918 |
830 |
743 |
655 |
2,781 |
|
9,600 |
9,800 |
1,897 |
1,624 |
1,460 |
1,313 |
1,226 |
1,138 |
1,051 |
963 |
875 |
788 |
700 |
2,816 |
|
9,800 |
10,000 |
1,967 |
1,694 |
1,524 |
1,373 |
1,286 |
1,198 |
1,111 |
1,023 |
935 |
848 |
760 |
2,890 |
|
10,000 |
10,200 |
2,037 |
1,764 |
1,594 |
1,433 |
1,346 |
1,258 |
1,171 |
1,083 |
995 |
908 |
820 |
2,970 |
|
10,200 |
10,400 |
2,107 |
1,834 |
1,664 |
1,493 |
1,406 |
1,318 |
1,231 |
1,143 |
1,055 |
968 |
880 |
3,050 |
|
10,400 |
10,600 |
2,177 |
1,904 |
1,734 |
1,564 |
1,466 |
1,378 |
1,291 |
1,203 |
1,115 |
1,028 |
940 |
3,130 |
|
10,600 |
10,800 |
2,247 |
1,974 |
1,804 |
1,634 |
1,531 |
1,438 |
1,351 |
1,263 |
1,175 |
1,088 |
1,000 |
3,210 |
|
10,800 |
11,000 |
2,317 |
2,044 |
1,874 |
1,704 |
1,601 |
1,499 |
1,411 |
1,323 |
1,235 |
1,148 |
1,060 |
3,290 |
|
11,000 |
11,200 |
2,387 |
2,114 |
1,944 |
1,774 |
1,671 |
1,569 |
1,471 |
1,383 |
1,295 |
1,208 |
1,120 |
3,370 |
|
11,200 |
11,400 |
2,457 |
2,184 |
2,014 |
1,844 |
1,741 |
1,639 |
1,537 |
1,443 |
1,355 |
1,268 |
1,180 |
3,450 |
|
11,400 |
11,600 |
2,527 |
2,254 |
2,084 |
1,914 |
1,811 |
1,709 |
1,607 |
1,505 |
1,415 |
1,328 |
1,240 |
3,530 |
|
11,600 |
11,800 |
2,597 |
2,324 |
2,154 |
1,984 |
1,881 |
1,779 |
1,677 |
1,575 |
1,475 |
1,388 |
1,300 |
3,610 |
|
11,800 |
12,000 |
2,667 |
2,394 |
2,224 |
2,054 |
1,951 |
1,849 |
1,747 |
1,645 |
1,543 |
1,448 |
1,360 |
3,690 |
|
12,000 |
12,200 |
2,737 |
2,464 |
2,294 |
2,124 |
2,021 |
1,919 |
1,817 |
1,715 |
1,613 |
1,510 |
1,420 |
3,770 |
|
12,200 |
12,400 |
2,807 |
2,534 |
2,364 |
2,194 |
2,091 |
1,989 |
1,887 |
1,785 |
1,683 |
1,580 |
1,480 |
3,850 |
|
12,400 |
12,600 |
2,880 |
2,604 |
2,434 |
2,264 |
2,161 |
2,059 |
1,957 |
1,855 |
1,753 |
1,650 |
1,548 |
3,930 |
|
12,600 |
12,800 |
2,960 |
2,674 |
2,504 |
2,334 |
2,231 |
2,129 |
2,027 |
1,925 |
1,823 |
1,720 |
1,618 |
4,010 |
|
12,800 |
13,000 |
3,040 |
2,744 |
2,574 |
2,404 |
2,301 |
2,199 |
2,097 |
1,995 |
1,893 |
1,790 |
1,688 |
4,090 |
|
13,000 |
13,200 |
3,120 |
2,814 |
2,644 |
2,474 |
2,371 |
2,269 |
2,167 |
2,065 |
1,963 |
1,860 |
1,758 |
4,170 |
|
13,200 |
13,400 |
3,200 |
2,888 |
2,714 |
2,544 |
2,441 |
2,339 |
2,237 |
2,135 |
2,033 |
1,930 |
1,828 |
4,250 |
|
13,400 |
13,600 |
3,280 |
2,968 |
2,784 |
2,614 |
2,511 |
2,409 |
2,307 |
2,205 |
2,103 |
2,000 |
1,898 |
4,330 |
|
13,600 |
13,800 |
3,360 |
3,048 |
2,854 |
2,684 |
2,581 |
2,479 |
2,377 |
2,275 |
2,173 |
2,070 |
1,968 |
4,410 |
|
13,800 |
14,000 |
3,440 |
3,128 |
2,934 |
2,754 |
2,651 |
2,549 |
2,447 |
2,345 |
2,243 |
2,140 |
2,038 |
4,490 |
|
14,000 |
14,200 |
3,520 |
3,208 |
3,014 |
2,824 |
2,721 |
2,619 |
2,517 |
2,415 |
2,313 |
2,210 |
2,108 |
4,570 |
|
14,200 |
14,400 |
3,600 |
3,288 |
3,094 |
2,899 |
2,791 |
2,689 |
2,587 |
2,485 |
2,383 |
2,280 |
2,178 |
4,650 |
|
14,400 |
14,600 |
3,680 |
3,368 |
3,174 |
2,979 |
2,862 |
2,759 |
2,657 |
2,555 |
2,453 |
2,350 |
2,248 |
4,730 |
|
14,600 |
14,800 |
3,760 |
3,448 |
3,254 |
3,059 |
2,942 |
2,829 |
2,727 |
2,625 |
2,523 |
2,420 |
2,318 |
4,810 |
|
14,800 |
15,000 |
3,840 |
3,528 |
3,334 |
3,139 |
3,022 |
2,905 |
2,797 |
2,695 |
2,593 |
2,490 |
2,388 |
4,890 |
|
15,000 |
15,200 |
3,920 |
3,608 |
3,414 |
3,219 |
3,102 |
2,985 |
2,868 |
2,765 |
2,663 |
2,560 |
2,458 |
4,970 |
|
15,200 |
15,400 |
4,000 |
3,688 |
3,494 |
3,299 |
3,182 |
3,065 |
2,948 |
2,835 |
2,733 |
2,630 |
2,528 |
5,050 |
|
15,400 |
15,600 |
4,080 |
3,768 |
3,574 |
3,379 |
3,262 |
3,145 |
3,028 |
2,912 |
2,803 |
2,700 |
2,598 |
5,130 |
|
15,600 |
15,800 |
4,160 |
3,848 |
3,654 |
3,459 |
3,342 |
3,225 |
3,108 |
2,992 |
2,875 |
2,770 |
2,668 |
5,212 |
|
15,800 |
16,000 |
4,240 |
3,928 |
3,734 |
3,539 |
3,422 |
3,305 |
3,188 |
3,072 |
2,955 |
2,840 |
2,738 |
5,302 |
|
16,000 |
16,200 |
4,320 |
4,008 |
3,814 |
3,619 |
3,502 |
3,385 |
3,268 |
3,152 |
3,035 |
2,918 |
2,808 |
5,392 |
|
16,200 |
16,400 |
4,400 |
4,088 |
3,894 |
3,699 |
3,582 |
3,465 |
3,348 |
3,232 |
3,115 |
2,998 |
2,881 |
5,482 |
|
16,400 |
16,600 |
4,480 |
4,168 |
3,974 |
3,799 |
3,662 |
3,545 |
3,428 |
3,312 |
3,195 |
3,078 |
2,961 |
5,572 |
|
16,600 |
16,800 |
4,560 |
4,248 |
4,054 |
3,859 |
3,742 |
3,625 |
3,508 |
3,392 |
3,275 |
3,158 |
3,041 |
5,662 |
|
16,800 |
17,000 |
4,640 |
4,328 |
4,134 |
3,939 |
3,822 |
3,705 |
3,588 |
3,472 |
3,355 |
3,238 |
3,121 |
5,752 |
|
17,000 |
17,200 |
4,720 |
4,408 |
4,214 |
4,019 |
3,902 |
3,785 |
3,668 |
3,552 |
3,435 |
3,318 |
3,201 |
5,842 |
|
17,200 |
17,400 |
4,800 |
4,488 |
4,294 |
4,099 |
3,982 |
3,865 |
3,748 |
3,632 |
3,515 |
3,398 |
3,281 |
5,932 |
|
17,400 |
17,600 |
4,880 |
4,568 |
4,374 |
4,179 |
4,062 |
3,945 |
3,828 |
3,712 |
3,595 |
3,478 |
3,361 |
6,022 |
|
17,600 |
17,800 |
4,960 |
4,648 |
4,454 |
4,259 |
4,142 |
4,025 |
3,908 |
3,792 |
3,675 |
3,558 |
3,441 |
6,112 |
|
17,800 |
18,000 |
5,040 |
4,728 |
4,534 |
4,339 |
4,222 |
4,105 |
3,988 |
3,872 |
3,755 |
3,638 |
3,521 |
6,202 |
|
18,000 |
18,200 |
5,120 |
4,808 |
4,614 |
4,419 |
4,302 |
4,185 |
4,068 |
3,952 |
3,835 |
3,718 |
3,601 |
6,292 |
|
18,200 |
18,400 |
5,201 |
4,888 |
4,694 |
4,499 |
4,382 |
4,265 |
4,148 |
4,032 |
3,915 |
3,798 |
3,681 |
6,382 |
|
18,400 |
18,600 |
5,291 |
4,968 |
4,774 |
4,579 |
4,462 |
4,345 |
4,228 |
4,112 |
3,995 |
3,878 |
3,761 |
6,472 |
|
18,600 |
18,800 |
5,381 |
5,048 |
4,854 |
4,659 |
4,542 |
4,425 |
4,308 |
4,192 |
4,075 |
3,958 |
3,841 |
6,562 |
|
18,800 |
19,000 |
5,471 |
5,128 |
4,934 |
4,739 |
4,622 |
4,505 |
4,388 |
4,272 |
4,155 |
4,038 |
3,921 |
6,652 |
|
19,000 |
19,300 |
5,583 |
5,233 |
5,034 |
4,839 |
4,722 |
4,605 |
4,488 |
4,372 |
4,255 |
4,138 |
4,021 |
6,742 |
|
19,300 |
19,600 |
5,718 |
5,368 |
5,154 |
4,959 |
4,842 |
4,725 |
4,608 |
4,492 |
4,375 |
4,258 |
4,141 |
6,877 |
|
19,600 |
19,900 |
5,853 |
5,503 |
5,284 |
5,079 |
4,962 |
4,845 |
4,728 |
4,612 |
4,495 |
4,378 |
4,261 |
7,012 |
|
19,900 |
20,200 |
5,988 |
5,638 |
5,419 |
5,199 |
5,082 |
4,965 |
4,848 |
4,732 |
4,615 |
4,498 |
4,381 |
7,147 |
|
20,200 |
20,500 |
6,123 |
5,773 |
5,554 |
5,334 |
5,203 |
5,085 |
4,968 |
4,852 |
4,735 |
4,618 |
4,501 |
7,282 |
ロ 週 額 表 (四)
|
その週の社会保険料控除後の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第五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 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
|
以上 |
未満 |
税額 |
|||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
20,500 |
20,800 |
6,258 |
5,908 |
5,689 |
5,469 |
5,338 |
5,207 |
5,088 |
4,972 |
4,855 |
4,738 |
4,621 |
7,417 |
|
20,800 |
21,100 |
6,393 |
6,043 |
5,824 |
5,604 |
5,473 |
5,342 |
5,210 |
5,092 |
4,975 |
4,858 |
4,741 |
7,552 |
|
21,100 |
21,400 |
6,528 |
6,178 |
5,959 |
5,739 |
5,608 |
5,477 |
5,345 |
5,214 |
5,095 |
4,978 |
4,861 |
7,687 |
|
21,400 |
21,700 |
6,663 |
6,313 |
6,094 |
5,874 |
5,743 |
5,612 |
5,480 |
5,349 |
5,217 |
5,098 |
4,981 |
7,822 |
|
21,700 |
22,000 |
6,798 |
6,448 |
6,229 |
6,009 |
5,878 |
5,747 |
5,615 |
5,484 |
5,352 |
5,221 |
5,101 |
7,957 |
|
22,000 |
22,300 |
6,933 |
6,583 |
6,364 |
6,144 |
6,013 |
5,882 |
5,750 |
5,619 |
5,487 |
5,356 |
5,225 |
8,092 |
|
22,300 |
22,600 |
7,068 |
6,718 |
6,499 |
6,279 |
6,148 |
6,017 |
5,885 |
5,754 |
5,622 |
5,491 |
5,360 |
8,227 |
|
22,600 |
22,900 |
7,203 |
6,853 |
6,634 |
6,414 |
6,283 |
6,152 |
6,020 |
5,889 |
5,757 |
5,626 |
5,495 |
8,362 |
|
22,900 |
23,200 |
7,338 |
6,988 |
6,769 |
6,549 |
6,418 |
6,287 |
6,155 |
6,024 |
5,892 |
5,761 |
5,630 |
8,497 |
|
23,200 |
23,500 |
7,473 |
7,123 |
6,904 |
6,684 |
6,553 |
6,422 |
6,290 |
6,159 |
6,027 |
5,896 |
5,765 |
8,632 |
|
23,500 |
23,800 |
7,608 |
7,258 |
7,039 |
6,819 |
6,688 |
6,557 |
6,425 |
6,294 |
6,162 |
6,031 |
5,900 |
8,775 |
|
23,800 |
24,100 |
7,743 |
7,393 |
7,174 |
6,954 |
6,823 |
6,692 |
6,560 |
6,429 |
6,297 |
6,166 |
6,035 |
8,925 |
|
24,100 |
24,400 |
7,878 |
7,528 |
7,309 |
7,089 |
6,958 |
6,827 |
6,695 |
6,564 |
6,432 |
6,301 |
6,170 |
9,075 |
|
24,400 |
24,700 |
8,013 |
7,663 |
7,444 |
7,224 |
7,093 |
6,962 |
6,830 |
6,699 |
6,567 |
6,436 |
6,305 |
9,225 |
|
24,700 |
25,000 |
8,148 |
7,798 |
7,579 |
7,359 |
7,228 |
7,097 |
6,965 |
6,834 |
6,702 |
6,571 |
6,440 |
9,375 |
|
25,000 |
25,300 |
8,283 |
7,933 |
7,714 |
7,494 |
7,363 |
7,232 |
7,100 |
6,969 |
6,837 |
6,706 |
6,575 |
9,525 |
|
25,300 |
25,600 |
8,418 |
8,068 |
7,849 |
7,629 |
7,498 |
7,367 |
7,235 |
7,104 |
6,972 |
6,841 |
6,710 |
9,675 |
|
25,600 |
25,900 |
8,553 |
8,203 |
7,984 |
7,764 |
7,633 |
7,502 |
7,370 |
7,239 |
7,107 |
6,976 |
6,845 |
9,825 |
|
25,900 |
26,200 |
8,688 |
8,338 |
8,119 |
7,899 |
7,768 |
7,637 |
7,505 |
7,374 |
7,242 |
7,111 |
6,980 |
9,975 |
|
26,200 |
26,500 |
8,838 |
8,473 |
8,254 |
8,034 |
7,903 |
7,772 |
7,640 |
7,509 |
7,377 |
7,246 |
7,115 |
10,125 |
|
26,500 |
26,800 |
8,988 |
8,608 |
8,389 |
8,169 |
8,038 |
7,907 |
7,775 |
7,644 |
7,512 |
7,381 |
7,250 |
10,275 |
|
26,800 |
27,100 |
9,138 |
8,748 |
8,524 |
8,304 |
8,173 |
8,042 |
7,910 |
7,779 |
7,647 |
7,516 |
7,385 |
10,425 |
|
27,100 |
27,400 |
9,288 |
8,898 |
8,659 |
8,439 |
8,308 |
8,177 |
8,045 |
7,914 |
7,782 |
7,651 |
7,520 |
10,575 |
|
27,400 |
27,700 |
9,438 |
9,048 |
8,805 |
8,574 |
8,443 |
8,312 |
8,180 |
8,049 |
7,917 |
7,786 |
7,655 |
10,725 |
|
27,700 |
28,000 |
9,588 |
9,198 |
8,955 |
8,711 |
8,578 |
8,447 |
8,315 |
8,184 |
8,052 |
7,921 |
7,790 |
10,875 |
|
28,000 |
28,300 |
9,738 |
9,348 |
9,105 |
8,861 |
8,715 |
8,582 |
8,450 |
8,319 |
8,187 |
8,056 |
7,925 |
11,025 |
|
28,300 |
28,600 |
9,888 |
9,498 |
9,255 |
9,011 |
8,865 |
8,719 |
8,585 |
8,454 |
8,322 |
8,191 |
8,060 |
11,175 |
|
28,600 |
28,900 |
10,038 |
9,648 |
9,405 |
9,161 |
9,015 |
8,869 |
8,723 |
8,589 |
8,457 |
8,326 |
8,195 |
11,325 |
|
28,900 |
29,200 |
10,188 |
9,798 |
9,555 |
9,311 |
9,165 |
9,019 |
8,873 |
8,727 |
8,592 |
8,461 |
8,330 |
11,475 |
|
29,200 |
29,500 |
10,338 |
9,948 |
9,705 |
9,461 |
9,315 |
9,169 |
9,023 |
8,877 |
8,731 |
8,596 |
8,465 |
11,625 |
|
29,500 |
29,800 |
10,488 |
10,098 |
9,855 |
9,611 |
9,465 |
9,319 |
9,173 |
9,027 |
8,881 |
8,735 |
8,600 |
11,775 |
|
29,800 |
30,100 |
10,638 |
10,248 |
10,005 |
9,761 |
9,615 |
9,469 |
9,323 |
9,177 |
9,031 |
8,885 |
8,739 |
11,925 |
|
30,100 |
30,400 |
10,788 |
10,398 |
10,155 |
9,911 |
9,765 |
9,619 |
9,473 |
9,327 |
9,181 |
9,035 |
8,889 |
12,075 |
|
30,400 |
30,700 |
10,938 |
10,548 |
10,305 |
10,061 |
9,915 |
9,769 |
9,623 |
9,477 |
9,331 |
9,185 |
9,039 |
12,225 |
|
30,700 |
31,000 |
11,088 |
10,698 |
10,455 |
10,211 |
10,065 |
9,919 |
9,773 |
9,627 |
9,481 |
9,335 |
9,189 |
12,375 |
|
31,000 |
31,300 |
11,238 |
10,848 |
10,605 |
10,361 |
10,215 |
10,069 |
9,923 |
9,777 |
9,631 |
9,485 |
9,339 |
12,525 |
|
31,300 |
31,600 |
11,388 |
10,998 |
10,755 |
10,511 |
10,365 |
10,219 |
10,073 |
9,927 |
9,781 |
9,635 |
9,489 |
12,675 |
|
31,600 |
31,900 |
11,538 |
11,148 |
10,905 |
10,661 |
10,515 |
10,369 |
10,223 |
10,077 |
9,931 |
9,785 |
9,639 |
12,825 |
|
31,900 |
32,200 |
11,688 |
11,298 |
11,055 |
10,811 |
10,665 |
10,519 |
10,373 |
10,227 |
10,081 |
9,935 |
9,789 |
12,975 |
|
32,200 |
32,500 |
11,838 |
11,448 |
11,205 |
10,961 |
10,815 |
10,669 |
10,523 |
10,377 |
10,231 |
10,085 |
9,939 |
13,125 |
|
32,500円 |
11,913 |
11,523 |
11,280 |
11,036 |
10,890 |
10,744 |
10,598 |
10,452 |
10,306 |
10,160 |
10,014 |
13,275 |
|
|
32,500円をこえ42,000円に満たない金額 |
32,500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32,500円をこえる金額の50％に相当する金額を加算した金額 |
13,275円に、その週の社会保険料控除後の給与の金額のうち32,500円をこえる金額の50％に相当する金額を加算した金額 |
|||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
|
42,000円 |
16,682 |
16,273 |
16,030 |
15,786 |
15,640 |
15,494 |
15,348 |
15,202 |
15,056 |
14,910 |
14,764 |
18,181 |
|
ロ 週 額 表 (五)
|
その週の社会保険料控除後の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第五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 |
6人 |
7人 |
8人 |
9人 |
10人 |
|||
|
以上 |
未満 |
税額 |
|||||||||||
|
42,000円をこえ61,500円に満たない金額 |
42,000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42,000円をこえる金額の55％に相当する金額を加算した金額 |
18,181円に、その週の社会保険料控除後の給与の金額のうち42,000円をこえる金額の55％に相当する金額を加算した金額 |
|||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
|
61,500円 |
27,429 |
26,998 |
26,755 |
26,511 |
26,365 |
26,219 |
26,073 |
25,927 |
25,781 |
25,635 |
25,489 |
29,064 |
|
|
61,500円をこえる金額 |
61,500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61,500円をこえる金額の60％に相当する金額を加算した金額 |
29,064円に、その週の社会保険料控除後の給与の金額のうち61,500円をこえる金額の60％に相当する金額を加算した金額 |
|||||||||||
|
扶養親族の数が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 |
従たる給与についての扶養控除申告書が提出されている場合には、当該申告書に記載された扶養親族の数に応じ、扶養親族1人ごとに78円を、上の各欄によつて求めた税額から控除した金額 |
||||||||||||
|
その者が不具者、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98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、137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98円を、上の各欄によつて求めた税額から控除した金額 |
|||||||||||||
（備考 税額の求め方）
(一) 第三十八条第一項の規定の適用を受ける者（(二)に該当しない者）については、
(１) 給与所得者の扶養控除等申告書が提出されているときは、
(イ) 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、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甲欄の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98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、137円）を控除した金額）が、その求める税額である。
(ロ) 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(イ)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。
(２) 給与所得者の扶養控除等申告書が提出されていないとき（従たる給与についての扶養控除申告書が提出されているときを含む。）は、その者のその週の給与の金額から、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、その行と乙欄との交わるところに記載されている金額（従たる給与についての扶養控除申告書が提出されているときは、当該申告書に記載された扶養親族の数に応じ、扶養親族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。
(二) 第三十八条第四項の規定の適用を受ける者（すなわち、順位の附された扶養親族を有する者であつて、(イ)第１順位の扶養親族のないもの、(ロ)扶養親族の数が４人以上で、(イ)に該当するもの、第２順位の扶養親族のないもの又は第３順位の扶養親族のないもの）については、その者を扶養親族がない者とみなして(一)の(１)の(イ)により求めた税額から、その者の申告された扶養親族の数に応じ、扶養親族１人につき80円を控除した金額が、その求める税額である。
別表第三 給与所得の所得税源泉徴収額表（第三十八条第一項第一号、第五号及び第六号並びに同条第四項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 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第五号の規定による税額 |
丙 第三十八条第一項第六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 |
6人 |
7人 |
8人 |
9人 |
10人 |
||||
|
以上 |
未満 |
税額 |
||||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
|
100円未満 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
その日の社会保険料控除後の給与の金額の12％に相当する金額 |
0 |
|
|
100 |
280 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
その日の社会保険料控除後の給与の金額の14％に相当する金額 |
0 |
|
円 |
||||||||||||||
|
280 |
290 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
44 |
0 |
|
290 |
300 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
46 |
0 |
|
300 |
310 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
48 |
0 |
|
310 |
320 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
50 |
0 |
|
320 |
330 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
53 |
0 |
|
330 |
340 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
55 |
0 |
|
340 |
350 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
57 |
0 |
|
350 |
360 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
59 |
0 |
|
360 |
370 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
61 |
0 |
|
370 |
380 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
63 |
0 |
|
380 |
390 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
65 |
0 |
|
390 |
400 |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
67 |
0 |
|
400 |
410 |
20 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
70 |
0 |
|
410 |
420 |
21 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
72 |
0 |
|
420 |
430 |
23 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
74 |
0 |
|
430 |
440 |
25 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
76 |
0 |
|
440 |
450 |
27 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
78 |
0 |
|
450 |
460 |
28 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
80 |
0 |
|
460 |
470 |
30 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
82 |
0 |
|
470 |
480 |
32 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
84 |
0 |
|
480 |
490 |
33 |
11 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
87 |
0 |
|
490 |
500 |
35 |
13 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
89 |
0 |
|
500 |
510 |
37 |
14 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
91 |
0 |
|
510 |
520 |
38 |
16 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
94 |
0 |
|
520 |
530 |
40 |
18 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
96 |
0 |
|
530 |
540 |
42 |
19 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
99 |
0 |
|
540 |
550 |
45 |
21 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
101 |
0 |
|
550 |
560 |
47 |
23 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
104 |
0 |
|
560 |
570 |
49 |
25 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
107 |
0 |
|
570 |
580 |
51 |
26 |
12 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
110 |
0 |
|
580 |
590 |
53 |
28 |
14 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
114 |
0 |
|
590 |
600 |
55 |
30 |
16 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
117 |
0 |
|
600 |
610 |
57 |
31 |
17 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
120 |
0 |
|
610 |
620 |
59 |
33 |
19 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
124 |
0 |
|
620 |
630 |
62 |
35 |
21 |
8 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
127 |
0 |
|
630 |
640 |
64 |
36 |
22 |
9 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
131 |
0 |
|
640 |
650 |
66 |
38 |
24 |
10 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
134 |
0 |
|
650 |
660 |
68 |
40 |
26 |
12 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
138 |
0 |
|
660 |
670 |
70 |
42 |
28 |
14 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
141 |
0 |
|
670 |
680 |
72 |
44 |
29 |
15 |
8 |
2 |
0 |
0 |
0 |
0 |
0 |
145 |
0 |
ハ 日 額 表 (二)
|
その日の社会保険料控除後の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第五号の規定による税額 |
丙 第三十八条第一項第六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 |
6人 |
7人 |
8人 |
9人 |
10人 |
||||
|
以上 |
未満 |
税額 |
||||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
680 |
700 |
75 |
47 |
32 |
18 |
10 |
4 |
0 |
0 |
0 |
0 |
0 |
148 |
0 |
|
700 |
720 |
80 |
52 |
35 |
21 |
13 |
6 |
0 |
0 |
0 |
0 |
0 |
155 |
0 |
|
720 |
740 |
84 |
56 |
39 |
25 |
16 |
9 |
2 |
0 |
0 |
0 |
0 |
162 |
0 |
|
740 |
760 |
88 |
60 |
43 |
28 |
20 |
11 |
5 |
0 |
0 |
0 |
0 |
169 |
0 |
|
760 |
780 |
93 |
64 |
47 |
31 |
23 |
15 |
8 |
1 |
0 |
0 |
0 |
176 |
0 |
|
780 |
800 |
98 |
69 |
51 |
35 |
26 |
18 |
10 |
4 |
0 |
0 |
0 |
183 |
2 |
|
800 |
820 |
103 |
73 |
55 |
38 |
30 |
21 |
13 |
6 |
0 |
0 |
0 |
189 |
5 |
|
820 |
840 |
108 |
77 |
60 |
42 |
33 |
25 |
16 |
9 |
3 |
0 |
0 |
196 |
7 |
|
840 |
860 |
113 |
81 |
64 |
46 |
37 |
28 |
20 |
11 |
5 |
0 |
0 |
203 |
10 |
|
860 |
880 |
118 |
86 |
68 |
51 |
40 |
32 |
23 |
15 |
8 |
1 |
0 |
210 |
12 |
|
880 |
900 |
124 |
90 |
72 |
55 |
44 |
35 |
27 |
18 |
10 |
4 |
0 |
218 |
15 |
|
900 |
920 |
129 |
95 |
77 |
59 |
49 |
38 |
30 |
22 |
13 |
6 |
0 |
227 |
18 |
|
920 |
940 |
134 |
100 |
81 |
63 |
53 |
42 |
33 |
25 |
17 |
9 |
3 |
234 |
22 |
|
940 |
960 |
139 |
105 |
85 |
68 |
57 |
47 |
37 |
28 |
20 |
12 |
6 |
242 |
25 |
|
960 |
980 |
144 |
110 |
89 |
72 |
61 |
51 |
40 |
32 |
23 |
15 |
8 |
250 |
29 |
|
980 |
1,000 |
149 |
115 |
94 |
76 |
66 |
55 |
45 |
35 |
27 |
18 |
10 |
259 |
32 |
|
1,000 |
1,020 |
154 |
121 |
99 |
80 |
70 |
59 |
49 |
39 |
30 |
22 |
13 |
267 |
35 |
|
1,020 |
1,040 |
159 |
126 |
105 |
85 |
74 |
64 |
53 |
43 |
34 |
25 |
17 |
275 |
39 |
|
1,040 |
1,060 |
164 |
131 |
110 |
89 |
78 |
68 |
57 |
47 |
37 |
29 |
20 |
283 |
42 |
|
1,060 |
1,080 |
169 |
136 |
115 |
94 |
83 |
72 |
62 |
51 |
41 |
32 |
24 |
291 |
46 |
|
1,080 |
1,100 |
175 |
141 |
120 |
99 |
87 |
76 |
66 |
55 |
45 |
35 |
27 |
299 |
49 |
|
1,100 |
1,120 |
180 |
146 |
125 |
104 |
91 |
81 |
70 |
60 |
49 |
39 |
30 |
307 |
52 |
|
1,120 |
1,140 |
186 |
152 |
131 |
110 |
97 |
86 |
75 |
65 |
54 |
44 |
34 |
315 |
55 |
|
1,140 |
1,160 |
192 |
158 |
137 |
116 |
103 |
91 |
80 |
70 |
59 |
49 |
38 |
322 |
59 |
|
1,160 |
1,180 |
198 |
164 |
143 |
122 |
109 |
97 |
85 |
75 |
64 |
54 |
43 |
329 |
64 |
|
1,180 |
1,200 |
204 |
170 |
149 |
128 |
115 |
103 |
90 |
80 |
69 |
59 |
48 |
336 |
68 |
|
1,200 |
1,220 |
210 |
176 |
155 |
134 |
121 |
109 |
96 |
85 |
74 |
64 |
53 |
343 |
72 |
|
1,220 |
1,240 |
217 |
182 |
161 |
140 |
127 |
115 |
102 |
90 |
79 |
69 |
58 |
350 |
76 |
|
1,240 |
1,260 |
224 |
188 |
167 |
146 |
133 |
121 |
108 |
96 |
84 |
74 |
63 |
357 |
81 |
|
1,260 |
1,280 |
231 |
194 |
173 |
152 |
139 |
127 |
114 |
102 |
89 |
79 |
68 |
364 |
85 |
|
1,280 |
1,300 |
238 |
200 |
179 |
158 |
145 |
133 |
120 |
108 |
95 |
84 |
73 |
371 |
89 |
|
1,300 |
1,320 |
245 |
206 |
185 |
164 |
151 |
139 |
126 |
114 |
101 |
89 |
78 |
378 |
93 |
|
1,320 |
1,340 |
252 |
212 |
191 |
170 |
157 |
145 |
132 |
120 |
107 |
94 |
83 |
385 |
98 |
|
1,340 |
1,360 |
259 |
219 |
197 |
176 |
163 |
151 |
138 |
126 |
113 |
100 |
88 |
392 |
102 |
|
1,360 |
1,380 |
266 |
226 |
203 |
182 |
169 |
157 |
144 |
132 |
119 |
106 |
94 |
399 |
106 |
|
1,380 |
1,400 |
273 |
233 |
209 |
188 |
175 |
163 |
150 |
138 |
125 |
112 |
100 |
406 |
110 |
|
1,400 |
1,420 |
280 |
240 |
216 |
194 |
181 |
169 |
156 |
144 |
131 |
118 |
106 |
414 |
115 |
|
1,420 |
1,440 |
287 |
247 |
223 |
200 |
187 |
175 |
162 |
150 |
137 |
124 |
112 |
422 |
119 |
|
1,440 |
1,460 |
294 |
254 |
230 |
206 |
193 |
181 |
168 |
156 |
143 |
130 |
118 |
430 |
124 |
|
1,460 |
1,490 |
302 |
263 |
239 |
213 |
201 |
188 |
176 |
163 |
150 |
138 |
125 |
438 |
129 |
|
1,490 |
1,520 |
313 |
274 |
249 |
225 |
210 |
197 |
185 |
172 |
159 |
147 |
134 |
450 |
137 |
|
1,520 |
1,550 |
323 |
284 |
260 |
235 |
220 |
206 |
194 |
181 |
168 |
156 |
143 |
462 |
144 |
|
1,550 |
1,580 |
334 |
295 |
270 |
246 |
231 |
216 |
203 |
190 |
177 |
165 |
152 |
474 |
153 |
|
1,580 |
1,610 |
344 |
305 |
281 |
256 |
241 |
227 |
212 |
199 |
186 |
174 |
161 |
486 |
162 |
|
1,610 |
1,640 |
355 |
316 |
291 |
267 |
252 |
237 |
222 |
208 |
195 |
183 |
170 |
498 |
171 |
|
1,640 |
1,670 |
365 |
326 |
302 |
277 |
262 |
248 |
233 |
218 |
204 |
192 |
179 |
510 |
180 |
|
1,670 |
1,700 |
376 |
337 |
312 |
288 |
273 |
258 |
243 |
229 |
213 |
201 |
188 |
522 |
189 |
|
1,700 |
1,730 |
386 |
347 |
323 |
298 |
283 |
269 |
254 |
239 |
225 |
210 |
197 |
534 |
198 |
|
1,730 |
1,760 |
397 |
358 |
333 |
309 |
294 |
279 |
264 |
250 |
235 |
220 |
206 |
546 |
207 |
|
1,760 |
1,790 |
407 |
368 |
344 |
319 |
304 |
290 |
275 |
260 |
264 |
231 |
216 |
558 |
216 |
ハ 日 額 表 (三)
|
その日の社会保険料控除後の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第五号の規定による税額 |
丙 第三十八条第一項第六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 |
6人 |
7人 |
8人 |
9人 |
10人 |
||||
|
以上 |
未満 |
税額 |
||||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
1,790 |
1,820 |
420 |
379 |
354 |
330 |
315 |
300 |
285 |
271 |
256 |
241 |
227 |
570 |
225 |
|
1,820 |
1,850 |
432 |
389 |
365 |
340 |
325 |
311 |
296 |
281 |
267 |
252 |
237 |
582 |
234 |
|
1,850 |
1,880 |
444 |
400 |
375 |
351 |
336 |
321 |
306 |
292 |
277 |
262 |
248 |
594 |
243 |
|
1,880 |
1,910 |
456 |
411 |
386 |
361 |
346 |
332 |
317 |
302 |
288 |
273 |
258 |
606 |
252 |
|
1,910 |
1,940 |
468 |
423 |
396 |
372 |
357 |
342 |
327 |
313 |
298 |
283 |
269 |
618 |
261 |
|
1,940 |
1,970 |
480 |
435 |
407 |
382 |
367 |
353 |
338 |
323 |
309 |
294 |
279 |
630 |
270 |
|
1,970 |
2,000 |
492 |
447 |
419 |
393 |
378 |
363 |
348 |
334 |
319 |
304 |
290 |
642 |
279 |
|
2,000 |
2,030 |
504 |
459 |
431 |
403 |
388 |
374 |
359 |
344 |
330 |
315 |
300 |
654 |
288 |
|
2,030 |
2,060 |
516 |
471 |
443 |
415 |
399 |
384 |
369 |
355 |
340 |
325 |
311 |
666 |
299 |
|
2,060 |
2,090 |
528 |
483 |
455 |
427 |
410 |
395 |
380 |
365 |
351 |
336 |
321 |
678 |
310 |
|
2,090 |
2,120 |
540 |
495 |
467 |
439 |
422 |
405 |
390 |
376 |
361 |
346 |
332 |
690 |
320 |
|
2,120 |
2,150 |
552 |
507 |
479 |
451 |
434 |
417 |
401 |
386 |
372 |
357 |
342 |
702 |
331 |
|
2,150 |
2,180 |
564 |
519 |
491 |
463 |
446 |
429 |
412 |
397 |
382 |
367 |
353 |
714 |
341 |
|
2,180 |
2,210 |
576 |
531 |
503 |
475 |
458 |
441 |
424 |
407 |
393 |
378 |
363 |
726 |
352 |
|
2,210 |
2,240 |
588 |
543 |
515 |
487 |
470 |
453 |
436 |
420 |
403 |
388 |
374 |
738 |
362 |
|
2,240 |
2,270 |
600 |
555 |
527 |
499 |
482 |
465 |
448 |
432 |
415 |
399 |
384 |
751 |
373 |
|
2,270 |
2,300 |
612 |
567 |
539 |
511 |
494 |
477 |
460 |
444 |
427 |
410 |
395 |
764 |
383 |
|
2,300 |
2,330 |
624 |
579 |
551 |
523 |
506 |
489 |
472 |
456 |
439 |
422 |
405 |
778 |
394 |
|
2,330 |
2,360 |
636 |
591 |
563 |
535 |
518 |
501 |
484 |
468 |
451 |
434 |
417 |
791 |
404 |
|
2,360 |
2,390 |
648 |
603 |
575 |
547 |
530 |
513 |
496 |
480 |
463 |
446 |
429 |
805 |
415 |
|
2,390 |
2,420 |
660 |
615 |
587 |
559 |
542 |
525 |
508 |
492 |
475 |
458 |
441 |
818 |
425 |
|
2,420 |
2,450 |
672 |
627 |
599 |
571 |
554 |
537 |
520 |
504 |
487 |
470 |
453 |
832 |
436 |
|
2,450 |
2,480 |
684 |
639 |
611 |
583 |
566 |
549 |
532 |
516 |
499 |
482 |
465 |
845 |
446 |
|
2,480 |
2,510 |
696 |
651 |
623 |
595 |
578 |
561 |
544 |
528 |
511 |
494 |
477 |
859 |
457 |
|
2,510 |
2,540 |
708 |
663 |
635 |
607 |
590 |
573 |
556 |
540 |
523 |
506 |
489 |
872 |
467 |
|
2,540 |
2,570 |
720 |
675 |
647 |
619 |
602 |
585 |
568 |
552 |
535 |
518 |
501 |
886 |
478 |
|
2,570 |
2,600 |
732 |
687 |
659 |
631 |
614 |
597 |
580 |
564 |
547 |
530 |
513 |
899 |
488 |
|
2,600 |
2,650 |
748 |
703 |
675 |
647 |
630 |
613 |
596 |
580 |
563 |
546 |
529 |
913 |
499 |
|
2,650 |
2,700 |
771 |
723 |
695 |
667 |
650 |
633 |
616 |
600 |
583 |
566 |
549 |
935 |
516 |
|
2,700 |
2,750 |
793 |
743 |
715 |
687 |
670 |
653 |
636 |
620 |
603 |
586 |
569 |
958 |
534 |
|
2,750 |
2,800 |
816 |
765 |
735 |
707 |
690 |
673 |
656 |
640 |
623 |
606 |
589 |
980 |
551 |
|
2,800 |
2,850 |
838 |
788 |
756 |
727 |
710 |
693 |
676 |
660 |
643 |
626 |
609 |
1,003 |
570 |
|
2,850 |
2,900 |
861 |
810 |
779 |
747 |
730 |
713 |
696 |
680 |
663 |
646 |
629 |
1,025 |
590 |
|
2,900 |
2,950 |
883 |
833 |
801 |
770 |
751 |
733 |
716 |
700 |
683 |
666 |
649 |
1,048 |
610 |
|
2,950 |
3,000 |
906 |
855 |
824 |
792 |
773 |
755 |
736 |
720 |
703 |
686 |
669 |
1,070 |
630 |
|
3,000 |
3,050 |
928 |
878 |
846 |
815 |
796 |
777 |
758 |
740 |
723 |
706 |
689 |
1,093 |
650 |
|
3,050 |
3,100 |
951 |
900 |
869 |
837 |
818 |
800 |
781 |
762 |
743 |
726 |
709 |
1,115 |
670 |
|
3,100 |
3,150 |
973 |
923 |
891 |
860 |
841 |
822 |
803 |
784 |
765 |
746 |
729 |
1,138 |
690 |
|
3,150 |
3,200 |
996 |
945 |
914 |
882 |
863 |
845 |
826 |
807 |
788 |
769 |
750 |
1,160 |
710 |
|
3,200 |
3,250 |
1,018 |
968 |
936 |
905 |
886 |
867 |
848 |
829 |
810 |
791 |
773 |
1,183 |
730 |
|
3,250 |
3,300 |
1,041 |
990 |
959 |
927 |
908 |
890 |
871 |
852 |
833 |
814 |
795 |
1,205 |
750 |
|
3,300 |
3,350 |
1,063 |
1,013 |
981 |
950 |
931 |
912 |
893 |
874 |
855 |
836 |
818 |
1,228 |
770 |
|
3,350 |
3,400 |
1,086 |
1,035 |
1,004 |
972 |
953 |
935 |
916 |
897 |
878 |
859 |
840 |
1,251 |
790 |
|
3,400 |
3,450 |
1,108 |
1,058 |
1,026 |
995 |
976 |
957 |
938 |
919 |
900 |
881 |
863 |
1,276 |
810 |
|
3,450 |
3,500 |
1,131 |
1,080 |
1,049 |
1,017 |
998 |
980 |
961 |
942 |
923 |
904 |
885 |
1,301 |
830 |
|
3,500 |
3,550 |
1,153 |
1,103 |
1,071 |
1,040 |
1,021 |
1,002 |
983 |
964 |
945 |
926 |
908 |
1,326 |
850 |
|
3,550 |
3,600 |
1,176 |
1,125 |
1,094 |
1,062 |
1,043 |
1,025 |
1,006 |
987 |
968 |
949 |
930 |
1,351 |
870 |
|
3,600 |
3,650 |
1,198 |
1,148 |
1,116 |
1,085 |
1,066 |
1,047 |
1,028 |
1,009 |
990 |
971 |
953 |
1,376 |
890 |
|
3,650 |
3,700 |
1,221 |
1,170 |
1,139 |
1,107 |
1,088 |
1,070 |
1,051 |
1,032 |
1,013 |
994 |
975 |
1,401 |
910 |
|
3,700 |
3,750 |
1,243 |
1,193 |
1,161 |
1,130 |
1,111 |
1,092 |
1,073 |
1,054 |
1,035 |
1,016 |
998 |
1,426 |
930 |
ハ 日 額 表 (四)
|
その日の社会保険料控除後の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第五号の規定による税額 |
丙 第三十八条第一項第六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 |
6人 |
7人 |
8人 |
9人 |
10人 |
||||
|
以上 |
未満 |
税額 |
||||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
3,750 |
3,800 |
1,268 |
1,215 |
1,184 |
1,152 |
1,133 |
1,115 |
1,096 |
1,077 |
1,058 |
1,039 |
1,020 |
1,451 |
950 |
|
3,800 |
3,850 |
1,293 |
1,238 |
1,206 |
1,175 |
1,156 |
1,137 |
1,118 |
1,099 |
1,080 |
1,061 |
1,043 |
1,476 |
970 |
|
3,850 |
3,900 |
1,318 |
1,262 |
1,229 |
1,197 |
1,178 |
1,160 |
1,141 |
1,122 |
1,103 |
1,084 |
1,065 |
1,501 |
990 |
|
3,900 |
3,950 |
1,343 |
1,287 |
1,252 |
1,220 |
1,201 |
1,182 |
1,163 |
1,144 |
1,125 |
1,106 |
1,088 |
1,526 |
1,010 |
|
3,950 |
4,000 |
1,368 |
1,312 |
1,277 |
1,242 |
1,223 |
1,205 |
1,186 |
1,167 |
1,148 |
1,129 |
1,110 |
1,551 |
1,033 |
|
4,000 |
4,050 |
1,393 |
1,337 |
1,302 |
1,267 |
1,246 |
1,227 |
1,208 |
1,189 |
1,170 |
1,151 |
1,133 |
1,576 |
1,055 |
|
4,050 |
4,100 |
1,418 |
1,362 |
1,327 |
1,292 |
1,271 |
1,250 |
1,231 |
1,212 |
1,193 |
1,174 |
1,155 |
1,601 |
1,078 |
|
4,100 |
4,150 |
1,443 |
1,387 |
1,352 |
1,317 |
1,296 |
1,275 |
1,254 |
1,234 |
1,215 |
1,196 |
1,178 |
1,626 |
1,100 |
|
4,150 |
4,200 |
1,468 |
1,412 |
1,377 |
1,342 |
1,321 |
1,300 |
1,279 |
1,258 |
1,238 |
1,219 |
1,200 |
1,651 |
1,123 |
|
4,200 |
4,250 |
1,493 |
1,437 |
1,402 |
1,367 |
1,346 |
1,325 |
1,304 |
1,283 |
1,262 |
1,241 |
1,223 |
1,676 |
1,145 |
|
4,250 |
4,300 |
1,518 |
1,462 |
1,427 |
1,392 |
1,371 |
1,350 |
1,329 |
1,308 |
1,287 |
1,266 |
1,245 |
1,701 |
1,168 |
|
4,300 |
4,350 |
1,543 |
1,487 |
1,452 |
1,417 |
1,396 |
1,375 |
1,354 |
1,333 |
1,312 |
1,291 |
1,270 |
1,726 |
1,190 |
|
4,350 |
4,400 |
1,568 |
1,512 |
1,477 |
1,442 |
1,421 |
1,400 |
1,379 |
1,358 |
1,337 |
1,316 |
1,295 |
1,751 |
1,213 |
|
4,400 |
4,450 |
1,593 |
1,537 |
1,502 |
1,467 |
1,446 |
1,425 |
1,404 |
1,383 |
1,362 |
1,341 |
1,320 |
1,776 |
1,235 |
|
4,450 |
4,500 |
1,618 |
1,562 |
1,527 |
1,492 |
1,471 |
1,450 |
1,429 |
1,408 |
1,387 |
1,366 |
1,345 |
1,801 |
1,258 |
|
4,500円 |
1,631 |
1,575 |
1,540 |
1,505 |
1,484 |
1,463 |
1,442 |
1,421 |
1,400 |
1,379 |
1,358 |
1,826 |
1,280 |
|
|
4,500円をこえ5,950円に満たない金額 |
4,500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4,500円をこえる金額の50％に相当する金額を加算した金額 |
1,826円に、その日の社会保険料控除後の給与の金額のうち4,500円をこえる金額の50％に相当する金額を加算した金額 |
1,280円に、その日の社会保険料控除後の給与の金額のうち4,500円をこえる金額の50％に相当する金額を加算した金額 |
|||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
|
5,950円 |
2,357 |
2,300 |
2,265 |
2,230 |
2,209 |
2,188 |
2,167 |
2,146 |
2,125 |
2,104 |
2,083 |
2,571 |
2,005 |
|
|
5,950円をこえ8,730円に満たない金額 |
5,950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5,950円をこえる金額の55％に相当する金額を加算した金額 |
2,571円に、その日の社会保険料控除後の給与の金額のうち5,950円をこえる金額の55％に相当する金額を加算した金額 |
2,005円に、その日の社会保険料控除後の給与の金額のうち5,950円をこえる金額の55％に相当する金額を加算した金額 |
|||||||||||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
||
|
8,730円 |
3,886 |
3,829 |
3,794 |
3,759 |
3,738 |
3,717 |
3,696 |
3,675 |
3,654 |
3,633 |
3,612 |
4,120 |
3,534 |
|
|
8,730円をこえる金額 |
8,730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8,730円をこえる金額の60％に相当する金額を加算した金額 |
4,120円に、その日の社会保険料控除後の給与の金額のうち8,730円をこえる金額の60％に相当する金額を加算した金額 |
3,534円に、その日の社会保険料控除後の給与の金額のうち8,730円をこえる金額の60％に相当する金額を加算した金額 |
|||||||||||
ハ 日 額 表 (五)
|
その日の社会保険料控除後の給与の金額 |
甲 第三十八条第一項第一号の規定による税額 |
乙 第三十八条第一項第五号の規定による税額 |
丙 第三十八条第一項第六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 |
6人 |
7人 |
8人 |
9人 |
10人 |
||||
|
以上 |
未満 |
税額 |
||||||||||||
|
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 |
従たる給与についての扶養控除申告書が提出されている場合には、当該申告書に記載された扶養親族の数に応じ、扶養親族１人ごとに12円を、上の各欄によつて求めた税額から控除した金額 |
|||||||||||||
|
その者が不具者、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14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、20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14円を、上の各欄によつて求めた税額から控除した金額 |
||||||||||||||
（備考 税額の求め方）
(一) 第三十八条第一項の規定の適用を受ける者（(二)に該当しない者）については、
(１) 給与所得者の扶養控除等申告書が提出されているときは、
(イ) 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、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甲欄の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14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、20円）を控除した金額）が、その求める税額である。
(ロ) 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(イ)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。
(２) 給与所得者の扶養控除等申告書が提出されていないとき（従たる給与についての扶養控除申告書が提出されているときを含む。）は、
(イ) (ロ)に該当する場合を除き、その者のその日の給与の金額から、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、その行と乙欄との交わるところに記載されている金額（従たる給与についての扶養控除申告書が提出されているときは、当該申告書に記載された扶養親族の数に応じ、扶養親族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。
(ロ) 日雇労務者の受ける給与（第三十八条第一項第六号の給与をいう。）については、その日の給与の金額から、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、その行と丙欄との交わるところに記載されている金額が、その求める税額である。
(二) 第三十八条第四項の規定の適用を受ける者（すなわち、順位の附された扶養親族を有する者であつて、(イ)第１順位の扶養親族のないもの、(ロ)扶養親族の数が３人以下で、(イ)に該当するもの、及び第４順位又は第４順位より後順位の扶養親族のあるもの、(ハ)扶養親族の数が４人以上で、(イ)に該当するもの、第２順位の扶養親族のないもの又は第３順位の扶養親族のないもの）については、その者を扶養親族がないものとみなして(一)の(１)の(イ)により求めた税額から、その者の申告された扶養親族の数に応じ、扶養親族１人につき10円を控除した金額が、その求める税額である。
別表第四 賞与に対する所得税源泉徴収額の算出率の表（第三十八条第一項第七号イ及びロ並びに同条第四項の規定による賞与の金額に乗ずべき率の表）
|
賞与の金額に乗ずべき率 |
甲 第三十八条第一項第七号イの規定の適用がある場合 |
|||||||||||
|
扶養親族の数 |
||||||||||||
|
0人 |
1人 |
2人 |
3人 |
4人 |
5人 |
|||||||
|
前月の社会保険料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 |
以上 |
未満 |
以上 |
未満 |
|
|
％ |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
0 |
6,300円未満 |
9,400円未満 |
11,400円未満 |
13,300円未満 |
14,500円未満 |
15,700円未満 |
||||||
|
2 |
6,300 |
6,500 |
9,400 |
9,700 |
11,400 |
11,700 |
13,300 |
13,800 |
14,500 |
15,000 |
15,700 |
16,200 |
|
4 |
6,500 |
6,700 |
9,700 |
10,000 |
11,700 |
12,100 |
13,800 |
14,200 |
15,000 |
15,500 |
16,200 |
16,700 |
|
6 |
6,700 |
6,900 |
10,000 |
10,400 |
12,100 |
12,600 |
14,200 |
14,700 |
15,500 |
16,000 |
16,700 |
17,300 |
|
8 |
6,900 |
7,200 |
10,400 |
10,800 |
12,600 |
13,000 |
14,700 |
15,200 |
16,000 |
16,600 |
17,300 |
17,900 |
|
10 |
7,200 |
7,400 |
10,800 |
11,200 |
13,000 |
13,500 |
15,200 |
15,800 |
16,600 |
17,100 |
17,900 |
18,500 |
|
12 |
7,400 |
7,700 |
11,200 |
11,600 |
13,500 |
13,900 |
15,800 |
16,200 |
17,100 |
17,600 |
18,500 |
19,000 |
|
14 |
7,700 |
9,200 |
11,600 |
12,000 |
13,900 |
14,600 |
16,200 |
16,700 |
17,600 |
18,100 |
19,000 |
19,500 |
|
16 |
9,200 |
10,200 |
12,000 |
13,900 |
14,600 |
16,200 |
16,700 |
18,500 |
18,100 |
20,000 |
19,500 |
21,300 |
|
18 |
10,200 |
12,400 |
13,900 |
15,700 |
16,200 |
18,500 |
18,500 |
20,600 |
20,000 |
21,900 |
21,300 |
23,100 |
|
20 |
12,400 |
14,600 |
15,700 |
18,300 |
18,500 |
20,600 |
20,600 |
22,800 |
21,900 |
24,200 |
23,100 |
25,600 |
|
22 |
14,600 |
18,700 |
18,300 |
22,000 |
20,600 |
24,000 |
22,800 |
25,200 |
24,200 |
27,000 |
25,600 |
27,500 |
|
24 |
18,700 |
20,700 |
22,000 |
24,300 |
24,000 |
26,600 |
25,200 |
27,600 |
27,000 |
28,300 |
27,500 |
28,800 |
|
26 |
20,700 |
23,600 |
24,300 |
27,300 |
26,600 |
28,000 |
27,600 |
29,100 |
28,300 |
29,700 |
28,800 |
30,300 |
|
28 |
23,600 |
26,500 |
27,300 |
30,000 |
28,000 |
30,700 |
29,100 |
30,800 |
29,700 |
31,300 |
30,300 |
32,000 |
|
30 |
26,500 |
29,300 |
30,000 |
32,400 |
30,700 |
33,300 |
30,800 |
35,300 |
31,300 |
36,300 |
32,000 |
37,300 |
|
32 |
29,300 |
32,600 |
32,400 |
34,800 |
33,300 |
36,600 |
35,300 |
38,400 |
36,300 |
39,500 |
37,300 |
40,600 |
|
34 |
32,600 |
34,900 |
34,800 |
38,100 |
36,600 |
40,100 |
38,400 |
42,100 |
39,500 |
43,300 |
40,600 |
44,500 |
|
36 |
34,900 |
44,400 |
38,100 |
47,200 |
40,100 |
49,000 |
42,100 |
50,700 |
43,300 |
51,700 |
44,500 |
52,800 |
|
38 |
44,400 |
48,500 |
47,200 |
51,500 |
49,000 |
53,400 |
50,700 |
54,500 |
51,700 |
56,500 |
52,800 |
57,600 |
|
40 |
48,500 |
58,300 |
51,500 |
61,300 |
53,400 |
63,100 |
54,500 |
64,600 |
56,500 |
69,700 |
57,600 |
70,700 |
|
42 |
58,300 |
68,100 |
61,300 |
71,000 |
63,100 |
72,800 |
64,600 |
74,600 |
69,700 |
75,700 |
70,700 |
76,800 |
|
44 |
68,100 |
74,600 |
71,000 |
77,800 |
72,800 |
79,800 |
74,600 |
81,800 |
75,700 |
83,000 |
76,800 |
84,100 |
|
46 |
74,600 |
93,000 |
77,800 |
95,300 |
79,800 |
97,600 |
81,800 |
99,300 |
83,000 |
100,300 |
84,100 |
101,400 |
|
48 |
93,000 |
101,600 |
95,300 |
104,500 |
97,600 |
106,400 |
99,300 |
108,300 |
100,300 |
109,500 |
101,400 |
110,600 |
|
50 |
101,600 |
128,400 |
104,500 |
131,300 |
106,400 |
133,100 |
108,300 |
135,000 |
109,500 |
149,700 |
110,600 |
150,700 |
|
52 |
128,400 |
155,200 |
131,300 |
158,000 |
133,100 |
159,800 |
135,000 |
161,600 |
149,700 |
162,700 |
150,700 |
163,800 |
|
54 |
155,200 |
169,800 |
158,000 |
173,000 |
159,800 |
175,000 |
161,600 |
177,000 |
162,700 |
178,200 |
163,800 |
179,400 |
|
56 |
169,800 |
218,100 |
173,000 |
220,300 |
175,000 |
222,600 |
177,000 |
224,300 |
178,200 |
225,300 |
179,400 |
226,400 |
|
58 |
218,100 |
237,900 |
220,300 |
240,900 |
222,600 |
242,800 |
224,300 |
244,700 |
225,300 |
245,800 |
226,400 |
247,000 |
|
60 |
237,900円以上 |
240,900円以上 |
242,800円以上 |
244,700円以上 |
245,800円以上 |
247,000円以上 |
||||||
|
|
乙 第三十八条第一項第七号ロの規定の適用がある場合 |
||||||||||
|
|
|||||||||||
|
6人 |
7人 |
8人 |
9人 |
10人以上 |
|||||||
|
|
前月の社会保険料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 |
以上 |
未満 |
以上 |
未満 |
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
16,900円未満 |
18,200円未満 |
19,200円未満 |
20,400円未満 |
21,600円未満 |
100円未満 |
||||||
|
16,900 |
17,400 |
18,200 |
18,600 |
19,200 |
19,800 |
20,400 |
21,100 |
21,600 |
22,300 |
100 |
400 |
|
17,400 |
18,000 |
18,600 |
19,200 |
19,800 |
20,500 |
21,100 |
21,800 |
22,300 |
23,000 |
400 |
700 |
|
18,000 |
18,600 |
19,200 |
19,900 |
20,500 |
21,200 |
21,800 |
22,500 |
23,000 |
23,800 |
700 |
1,100 |
|
18,600 |
19,300 |
19,900 |
20,600 |
21,200 |
21,900 |
22,500 |
23,200 |
23,800 |
24,500 |
1,100 |
1,400 |
|
19,300 |
19,800 |
20,600 |
21,100 |
21,900 |
22,400 |
23,200 |
23,800 |
24,500 |
25,100 |
1,400 |
1,800 |
|
19,800 |
20,300 |
21,100 |
21,700 |
22,400 |
23,100 |
23,800 |
24,400 |
25,100 |
25,800 |
1,800 |
2,100 |
|
20,300 |
20,900 |
21,700 |
22,300 |
23,100 |
23,700 |
24,400 |
25,100 |
25,800 |
26,500 |
2,100 |
2,500 |
|
20,900 |
22,700 |
22,300 |
24,100 |
23,700 |
24,400 |
25,100 |
26,700 |
26,500 |
27,500 |
2,500 |
2,800 |
|
22,700 |
24,300 |
24,100 |
25,500 |
24,400 |
26,800 |
26,700 |
27,700 |
27,500 |
28,600 |
2,800 |
6,600 |
|
24,300 |
26,800 |
25,500 |
27,400 |
26,800 |
28,200 |
27,700 |
28,800 |
28,600 |
29,600 |
6,600 |
7,300 |
|
26,800 |
28,300 |
27,400 |
29,000 |
28,200 |
29,800 |
28,800 |
30,400 |
29,600 |
31,200 |
7,300 |
12,200 |
|
28,300 |
29,500 |
29,000 |
30,100 |
29,800 |
31,000 |
30,400 |
31,900 |
31,200 |
32,800 |
12,200 |
13,500 |
|
29,500 |
31,000 |
30,100 |
31,600 |
31,000 |
32,300 |
31,900 |
33,000 |
32,800 |
34,100 |
13,500 |
14,000 |
|
31,000 |
32,700 |
31,600 |
33,300 |
32,300 |
34,500 |
33,000 |
35,600 |
34,100 |
36,700 |
14,000 |
18,400 |
|
32,700 |
38,300 |
33,300 |
39,300 |
34,500 |
39,800 |
35,600 |
40,300 |
36,700 |
40,400 |
18,400 |
20,900 |
|
38,300 |
41,700 |
39,300 |
42,800 |
39,800 |
43,800 |
40,300 |
44,900 |
40,400 |
46,000 |
20,900 |
22,400 |
|
41,700 |
45,600 |
42,800 |
46,800 |
43,800 |
48,000 |
44,900 |
49,200 |
46,000 |
50,400 |
22,400 |
24,200 |
|
45,600 |
53,800 |
46,800 |
54,900 |
48,000 |
55,900 |
49,200 |
56,900 |
50,400 |
58,000 |
24,200 |
34,700 |
|
53,800 |
58,700 |
54,900 |
59,900 |
55,900 |
61,000 |
56,900 |
62,100 |
58,000 |
63,300 |
34,700 |
37,900 |
|
58,700 |
71,700 |
59,900 |
72,700 |
61,000 |
73,700 |
62,100 |
74,700 |
63,300 |
75,700 |
37,900 |
53,300 |
|
71,700 |
77,900 |
72,700 |
79,000 |
73,700 |
80,100 |
74,700 |
81,200 |
75,700 |
82,200 |
53,300 |
58,000 |
|
77,900 |
85,300 |
79,000 |
86,500 |
80,100 |
87,700 |
81,200 |
88,900 |
82,200 |
90,100 |
58,000 |
63,500 |
|
85,300 |
102,400 |
86,500 |
103,400 |
87,700 |
104,500 |
88,900 |
105,500 |
90,100 |
106,600 |
63,500 |
83,300 |
|
102,400 |
111,700 |
103,400 |
112,800 |
104,500 |
114,000 |
105,500 |
115,100 |
106,600 |
116,300 |
83,300 |
90,900 |
|
111,700 |
151,700 |
112,800 |
152,700 |
114,000 |
153,800 |
115,100 |
155,000 |
116,300 |
156,200 |
90,900 |
113,300 |
|
151,700 |
164,900 |
152,700 |
165,900 |
153,800 |
167,000 |
155,000 |
168,100 |
156,200 |
169,200 |
113,300 |
144,900 |
|
164,900 |
180,600 |
165,900 |
181,800 |
167,000 |
182,900 |
168,100 |
184,100 |
169,200 |
185,300 |
144,900 |
176,600 |
|
180,600 |
227,400 |
181,800 |
228,500 |
182,900 |
229,500 |
184,100 |
230,500 |
185,300 |
231,600 |
176,600 |
208,300 |
|
227,400 |
248,100 |
228,500 |
249,200 |
229,500 |
250,400 |
230,500 |
251,500 |
231,600 |
252,600 |
208,300 |
227,300 |
|
248,100円以上 |
249,200円以上 |
250,400円以上 |
251,500円以上 |
252,600円以上 |
227,300円以上 |
||||||
（備考 賞与の金額に乗ずべき率の求め方）
(一) 第三十八条第一項の規定の適用を受ける者（(二)に該当しない者）については、
(１) 給与所得者の扶養控除等申告書が提出されているときは、(３)に該当する場合を除き、
(イ) まず、その者が前月中に支払を受けた給与（賞与を除く。以下同じ。）の金額から、当該給与から控除された社会保険料の金額を控除し、
(ロ) 次に、その者の申告された扶養親族の数と(イ)による控除後の給与の金額とに応じ、甲欄の「前月の社会保険料控除後の給与の金額」欄において該当する行を求める。
(ハ) (ロ)により求めた行と「賞与の金額に乗ずべき率」欄との交わるところに記載されている率が、その求める率である。
(２) 給与所得者の扶養控除等申告書が提出されていないとき（従たる給与についての扶養控除申告書が提出されているときを含む。）は、(３)に該当する場合を除き、
(イ) その者が前月中に支払を受けた給与の金額から、当該給与から控除された社会保険料の金額を控除し、
(ロ) (イ)による控除後の給与の金額に応じ、乙欄の「前月の社会保険料控除後の給与の金額」欄において該当する行を求める。
(ハ) (ロ)により求めた行と「賞与の金額に乗ずべき率」欄との交わるところに記載されている率が、その求める率である。
(３) その者が前月中に給与の支払を受けなかつたとき及びその者が前月中に支払を受けた給与の金額から当該給与から控除された社会保険料の金額を控除した後の金額が零であるときは、この表によらず、第三十八条第一項第七号ハ及びニの規定により税額を計算する。
(二) 第三十八条第四項の規定の適用を受ける者（すなわち、順位の附された扶養親族を有する者であつて、(イ)第１順位の扶養親族のないもの、(ロ)扶養親族の数が３人以下で、(イ)に該当するもの及び第４順位又は第４順位より後順位の扶養親族のあるもの、(ハ)扶養親族の数が４人以上で、(イ)に該当するもの、第２順位の扶養親族のないもの又は第３順位の扶養親族のないもの）については、その者を扶養親族がないものとみなして(一)の(１)により求めた率が、その求める率である。（(一)の(３)と同様の場合には、(一)の(３)に準じて税額を計算する。）
別表第五 退職所得に対する所得税の簡易税額表（第十五条第三項の規定による所得税額表又は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)
|
退職所得の特別 |
税額 |
退職所得の特別 |
税額 |
退職所得の特別 |
税額 |
退職所得の特別 |
税額 |
||||
|
控除後の金額 |
控除後の金額 |
控除後の金額 |
控除後の金額 |
||||||||
|
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 |
|
1,000円未満 |
0 |
50,000 |
51,000 |
3,750 |
140,000 |
142,000 |
12,500 |
260,000 |
264,000 |
27,000 |
|
|
1,000 |
2,000 |
75 |
51,000 |
52,000 |
3,825 |
142,000 |
144,000 |
12,700 |
264,000 |
268,000 |
27,500 |
|
2,000 |
3,000 |
150 |
52,000 |
53,000 |
3,900 |
144,000 |
146,000 |
12,900 |
268,000 |
272,000 |
28,000 |
|
3,000 |
4,000 |
225 |
53,000 |
54,000 |
3,975 |
146,000 |
148,000 |
13,100 |
272,000 |
276,000 |
28,500 |
|
4,000 |
5,000 |
300 |
54,000 |
55,000 |
4,050 |
148,000 |
150,000 |
13,300 |
276,000 |
280,000 |
29,000 |
|
5,000 |
6,000 |
375 |
55,000 |
56,000 |
4,125 |
150,000 |
152,000 |
13,500 |
280,000 |
284,000 |
29,500 |
|
6,000 |
7,000 |
450 |
56,000 |
57,000 |
4,200 |
152,000 |
154,000 |
13,700 |
284,000 |
288,000 |
30,000 |
|
7,000 |
8,000 |
525 |
57,000 |
58,000 |
4,275 |
154,000 |
156,000 |
13,900 |
288,000 |
292,000 |
30,500 |
|
8,000 |
9,000 |
600 |
58,000 |
59,000 |
4,350 |
156,000 |
158,000 |
14,100 |
292,000 |
296,000 |
31,000 |
|
9,000 |
10,000 |
675 |
59,000 |
60,000 |
4,425 |
158,000 |
160,000 |
14,300 |
296,000 |
300,000 |
31,500 |
|
10,000 |
11,000 |
750 |
60,000 |
62,000 |
4,500 |
160,000 |
162,000 |
14,500 |
300,000 |
304,000 |
32,000 |
|
11,000 |
12,000 |
825 |
62,000 |
64,000 |
4,700 |
162,000 |
164,000 |
14,750 |
304,000 |
308,000 |
32,600 |
|
12,000 |
13,000 |
900 |
64,000 |
66,000 |
4,900 |
164,000 |
166,000 |
15,000 |
308,000 |
312,000 |
33,200 |
|
13,000 |
14,000 |
975 |
66,000 |
68,000 |
5,100 |
166,000 |
168,000 |
15,250 |
312,000 |
316,000 |
33,800 |
|
14,000 |
15,000 |
1,050 |
68,000 |
70,000 |
5,300 |
168,000 |
170,000 |
15,500 |
316,000 |
320,000 |
34,400 |
|
15,000 |
16,000 |
1,125 |
70,000 |
72,000 |
5,500 |
170,000 |
172,000 |
15,750 |
320,000 |
324,000 |
35,000 |
|
16,000 |
17,000 |
1,200 |
72,000 |
74,000 |
5,700 |
172,000 |
174,000 |
16,000 |
324,000 |
328,000 |
35,600 |
|
17,000 |
18,000 |
1,275 |
74,000 |
76,000 |
5,900 |
174,000 |
176,000 |
16,250 |
328,000 |
332,000 |
36,200 |
|
18,000 |
19,000 |
1,350 |
76,000 |
78,000 |
6,100 |
176,000 |
178,000 |
16,500 |
332,000 |
336,000 |
36,800 |
|
19,000 |
20,000 |
1,425 |
78,000 |
80,000 |
6,300 |
178,000 |
180,000 |
16,750 |
336,000 |
340,000 |
37,400 |
|
20,000 |
21,000 |
1,500 |
80,000 |
82,000 |
6,500 |
180,000 |
182,000 |
17,000 |
340,000 |
344,000 |
38,000 |
|
21,000 |
22,000 |
1,575 |
82,000 |
84,000 |
6,700 |
182,000 |
184,000 |
17,250 |
344,000 |
348,000 |
38,600 |
|
22,000 |
23,000 |
1,650 |
84,000 |
86,000 |
6,900 |
184,000 |
186,000 |
17,500 |
348,000 |
352,000 |
39,200 |
|
23,000 |
24,000 |
1,725 |
86,000 |
88,000 |
7,100 |
186,000 |
188,000 |
17,750 |
352,000 |
356,000 |
39,800 |
|
24,000 |
25,000 |
1,800 |
88,000 |
90,000 |
7,300 |
188,000 |
190,000 |
18,000 |
356,000 |
360,000 |
40,400 |
|
25,000 |
26,000 |
1,875 |
90,000 |
92,000 |
7,500 |
190,000 |
192,000 |
18,250 |
360,000 |
364,000 |
41,000 |
|
26,000 |
27,000 |
1,950 |
92,000 |
94,000 |
7,700 |
192,000 |
194,000 |
18,500 |
364,000 |
368,000 |
41,600 |
|
27,000 |
28,000 |
2,025 |
94,000 |
96,000 |
7,900 |
194,000 |
196,000 |
18,750 |
368,000 |
372,000 |
42,200 |
|
28,000 |
29,000 |
2,100 |
96,000 |
98,000 |
8,100 |
196,000 |
198,000 |
19,000 |
372,000 |
376,000 |
42,800 |
|
29,000 |
30,000 |
2,175 |
98,000 |
100,000 |
8,300 |
198,000 |
200,000 |
19,250 |
376,000 |
380,000 |
43,400 |
|
30,000 |
31,000 |
2,250 |
100,000 |
102,000 |
8,500 |
200,000 |
202,000 |
19,500 |
380,000 |
384,000 |
44,000 |
|
31,000 |
32,000 |
2,325 |
102,000 |
104,000 |
8,700 |
202,000 |
204,000 |
19,750 |
384,000 |
388,000 |
44,600 |
|
32,000 |
33,000 |
2,400 |
104,000 |
106,000 |
8,900 |
204,000 |
206,000 |
20,000 |
388,000 |
392,000 |
45,200 |
|
33,000 |
34,000 |
2,475 |
106,000 |
108,000 |
9,100 |
206,000 |
208,000 |
20,250 |
392,000 |
396,000 |
45,800 |
|
34,000 |
35,000 |
2,550 |
108,000 |
110,000 |
9,300 |
208,000 |
210,000 |
20,500 |
396,000 |
400,000 |
46,400 |
|
35,000 |
36,000 |
2,625 |
110,000 |
112,000 |
9,500 |
210,000 |
212,000 |
20,750 |
400,000 |
404,000 |
47,000 |
|
36,000 |
37,000 |
2,700 |
112,000 |
114,000 |
9,700 |
212,000 |
214,000 |
21,000 |
404,000 |
408,000 |
47,600 |
|
37,000 |
38,000 |
2,775 |
114,000 |
116,000 |
9,900 |
214,000 |
216,000 |
21,250 |
408,000 |
412,000 |
48,200 |
|
38,000 |
39,000 |
2,850 |
116,000 |
118,000 |
10,100 |
216,000 |
218,000 |
21,500 |
412,000 |
416,000 |
48,800 |
|
39,000 |
40,000 |
2,925 |
118,000 |
120,000 |
10,300 |
218,000 |
220,000 |
21,750 |
416,000 |
420,000 |
49,400 |
|
40,000 |
41,000 |
3,000 |
120,000 |
122,000 |
10,500 |
220,000 |
224,000 |
22,000 |
420,000 |
424,000 |
50,000 |
|
41,000 |
42,000 |
3,075 |
122,000 |
124,000 |
10,700 |
224,000 |
228,000 |
22,500 |
424,000 |
428,000 |
50,600 |
|
42,000 |
43,000 |
3,150 |
124,000 |
126,000 |
10,900 |
228,000 |
232,000 |
23,000 |
428,000 |
432,000 |
51,200 |
|
43,000 |
44,000 |
3,225 |
126,000 |
128,000 |
11,100 |
232,000 |
236,000 |
23,500 |
432,000 |
436,000 |
51,800 |
|
44,000 |
45,000 |
3,300 |
128,000 |
130,000 |
11,300 |
236,000 |
240,000 |
24,000 |
436,000 |
440,000 |
52,400 |
|
45,000 |
46,000 |
3,375 |
130,000 |
132,000 |
11,500 |
240,000 |
244,000 |
24,500 |
440,000 |
444,000 |
53,000 |
|
46,000 |
47,000 |
3,450 |
132,000 |
134,000 |
11,700 |
244,000 |
248,000 |
25,000 |
444,000 |
448,000 |
53,600 |
|
47,000 |
48,000 |
3,525 |
134,000 |
136,000 |
11,900 |
248,000 |
252,000 |
25,500 |
448,000 |
452,000 |
54,200 |
|
48,000 |
49,000 |
3,600 |
136,000 |
138,000 |
12,100 |
252,000 |
256,000 |
26,000 |
452,000 |
456,000 |
54,800 |
|
49,000 |
50,000 |
3,675 |
138,000 |
140,000 |
12,300 |
256,000 |
260,000 |
26,500 |
456,000 |
460,000 |
55,400 |
(二)
|
退職所得の特別 |
税額 |
退職所得の特別 |
税額 |
退職所得の特別 |
税額 |
退職所得の特別 |
税額 |
||||
|
控除後の金額 |
控除後の金額 |
控除後の金額 |
控除後の金額 |
||||||||
|
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 |
|
460,000 |
464,000 |
56,000 |
640,000 |
646,000 |
84,000 |
850,000 |
856,000 |
120,750 |
2,400,000 |
4,000,000 |
退職所得の特別控除後の金額に25％を乗じて算出した金額から153,000円を控除した金額 |
|
464,000 |
468,000 |
56,600 |
646,000 |
652,000 |
85,050 |
856,000 |
862,000 |
121,800 |
|||
|
468,000 |
472,000 |
57,200 |
652,000 |
658,000 |
86,100 |
862,000 |
868,000 |
122,850 |
|||
|
472,000 |
476,000 |
57,800 |
658,000 |
664,000 |
87,150 |
868,000 |
874,000 |
123,900 |
|||
|
476,000 |
480,000 |
58,400 |
664,000 |
670,000 |
88,200 |
874,000 |
880,000 |
124,950 |
|||
|
480,000 |
484,000 |
59,000 |
670,000 |
676,000 |
89,250 |
880,000 |
886,000 |
126,000 |
4,000,000 |
6,000,000 |
退職所得の特別控除後の金額に27.5％を乗じて算出した金額から253,000円を控除した金額 |
|
484,000 |
488,000 |
59,600 |
676,000 |
682,000 |
90,300 |
886,000 |
892,000 |
127,050 |
|||
|
488,000 |
492,000 |
60,200 |
682,000 |
688,000 |
91,350 |
892,000 |
898,000 |
128,100 |
|||
|
492,000 |
496,000 |
60,800 |
688,000 |
694,000 |
92,400 |
898,000 |
904,000 |
129,150 |
|||
|
496,000 |
500,000 |
61,400 |
694,000 |
700,000 |
93,450 |
904,000 |
910,000 |
130,200 |
|||
|
500,000 |
504,000 |
62,000 |
700,000 |
706,000 |
94,500 |
910,000 |
916,000 |
131,250 |
6,000,000 |
10,000,000 |
退職所得の特別控除後の金額に30％を乗じて算出した金額から403,000円を控除した金額 |
|
504,000 |
508,000 |
62,600 |
706,000 |
712,000 |
95,550 |
916,000 |
922,000 |
132,300 |
|||
|
508,000 |
512,000 |
63,200 |
712,000 |
718,000 |
96,600 |
922,000 |
928,000 |
133,350 |
|||
|
512,000 |
516,000 |
63,800 |
718,000 |
724,000 |
97,650 |
928,000 |
934,000 |
134,400 |
|||
|
516,000 |
520,000 |
64,400 |
724,000 |
730,000 |
98,700 |
934,000 |
940,000 |
135,450 |
|||
|
520,000 |
526,000 |
65,000 |
730,000 |
736,000 |
99,750 |
940,000 |
946,000 |
136,500 |
10,000,000円以上 |
退職所得の特別控除後の金額に32.5％を乗じて算出した金額から653,000円を控除した金額 |
|
|
526,000 |
532,000 |
65,900 |
736,000 |
742,000 |
100,800 |
946,000 |
952,000 |
137,550 |
|||
|
532,000 |
538,000 |
66,800 |
742,000 |
748,000 |
101,850 |
952,000 |
958,000 |
138,600 |
|||
|
538,000 |
544,000 |
67,700 |
748,000 |
754,000 |
102,900 |
958,000 |
964,000 |
139,650 |
|||
|
544,000 |
550,000 |
68,600 |
754,000 |
760,000 |
103,950 |
964,000 |
970,000 |
140,700 |
|||
|
550,000 |
556,000 |
69,500 |
760,000 |
766,000 |
105,000 |
970,000 |
976,000 |
141,750 |
|||
|
556,000 |
562,000 |
70,400 |
766,000 |
772,000 |
106,050 |
976,000 |
982,000 |
142,800 |
|||
|
562,000 |
568,000 |
71,300 |
772,000 |
778,000 |
107,100 |
982,000 |
988,000 |
143,850 |
|||
|
568,000 |
574,000 |
72,200 |
778,000 |
784,000 |
108,150 |
988,000 |
994,000 |
144,900 |
|||
|
574,000 |
580,000 |
73,100 |
784,000 |
790,000 |
109,200 |
994,000 |
1,000,000 |
145,950 |
|||
|
580,000 |
586,000 |
74,000 |
790,000 |
796,000 |
110,250 |
1,000,000 |
1,600,000 |
退職所得の特別控除後の金額に20％を乗じて算出した金額から53,000円を控除した金額 |
|||
|
586,000 |
592,000 |
74,900 |
796,000 |
802,000 |
111,300 |
||||||
|
592,000 |
598,000 |
75,800 |
802,000 |
808,000 |
112,350 |
||||||
|
598,000 |
604,000 |
76,700 |
808,000 |
814,000 |
113,400 |
||||||
|
604,000 |
610,000 |
77,700 |
814,000 |
820,000 |
114,450 |
||||||
|
610,000 |
616,000 |
78,750 |
820,000 |
826,000 |
115,500 |
1,600,000 |
2,400,000 |
退職所得の特別控除後の金額に22.5％を乗じて算出した金額から93,000円を控除した金額 |
|||
|
616,000 |
622,000 |
79,800 |
826,000 |
832,000 |
116,550 |
||||||
|
622,000 |
628,000 |
80,850 |
832,000 |
838,000 |
117,600 |
||||||
|
628,000 |
634,000 |
81,900 |
838,000 |
844,000 |
118,650 |
||||||
|
634,000 |
640,000 |
82,950 |
844,000 |
850,000 |
119,700 |
||||||
（備考 税額の求め方）
(一) まず、退職所得の収入金額から、
(イ) 退職の日までの勤続年数が10年以下のときは、200,000円
(ロ) 退職の日までの勤続年数が10年をこえ25年以下のときは、10年をこえる当該年数を20,000円に乗じて得た金額と200,000円との合計額
(ハ) 退職の日までの勤続年数が25年をこえるときは、500,000円を控除した金額（退職所得の特別控除後の金額という。）を求める。
(二) 次に、退職所得の特別控除後の金額に応じ「退職所得の特別控除後の金額」欄に該当する行を求め、その行の「税額」欄に記載されている金額が、その退職所得に対する税額である。
別表第六 年末調整のための簡易税額表（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 |
||||||
|
その年の給与所得控除、社会保険料控除及び生命保険料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 |
以上 |
未満 |
|
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
0 |
80,500円未満 |
120,500円未満 |
145,500円未満 |
170,500円未満 |
185,500円未満 |
|||||
|
75 |
80,500 |
81,000 |
120,500 |
121,000 |
145,500 |
146,000 |
170,500 |
171,000 |
185,500 |
186,000 |
|
150 |
81,000 |
81,500 |
121,000 |
121,500 |
146,000 |
146,500 |
171,000 |
171,500 |
186,000 |
186,500 |
|
225 |
81,500 |
82,000 |
121,500 |
122,000 |
146,500 |
147,000 |
171,500 |
172,000 |
186,500 |
187,000 |
|
300 |
82,000 |
82,500 |
122,000 |
122,500 |
147,000 |
147,500 |
172,000 |
172,500 |
187,000 |
187,500 |
|
375 |
82,500 |
83,000 |
122,500 |
123,000 |
147,500 |
148,000 |
172,500 |
173,000 |
187,500 |
188,000 |
|
450 |
83,000 |
83,500 |
123,000 |
123,500 |
148,000 |
148,500 |
173,000 |
173,500 |
188,000 |
188,500 |
|
525 |
83,500 |
84,000 |
123,500 |
124,000 |
148,500 |
149,000 |
173,500 |
174,000 |
188,500 |
189,000 |
|
600 |
84,000 |
84,500 |
124,000 |
124,500 |
149,000 |
149,500 |
174,000 |
174,500 |
189,000 |
189,500 |
|
675 |
84,500 |
85,000 |
124,500 |
125,000 |
149,500 |
150,000 |
174,500 |
175,000 |
189,500 |
190,000 |
|
750 |
85,000 |
86,000 |
125,000 |
126,000 |
150,000 |
151,000 |
175,000 |
176,000 |
190,000 |
191,000 |
|
900 |
86,000 |
87,000 |
126,000 |
127,000 |
151,000 |
152,000 |
176,000 |
177,000 |
191,000 |
192,000 |
|
1,050 |
87,000 |
88,000 |
127,000 |
128,000 |
152,000 |
153,000 |
177,000 |
178,000 |
192,000 |
193,000 |
|
1,200 |
88,000 |
89,000 |
128,000 |
129,000 |
153,000 |
154,000 |
178,000 |
179,000 |
193,000 |
194,000 |
|
1,350 |
89,000 |
90,000 |
129,000 |
130,000 |
154,000 |
155,000 |
179,000 |
180,000 |
194,000 |
195,000 |
|
1,500 |
90,000 |
91,000 |
130,000 |
131,000 |
155,000 |
156,000 |
180,000 |
181,000 |
195,000 |
196,000 |
|
1,650 |
91,000 |
92,000 |
131,000 |
132,000 |
156,000 |
157,000 |
181,000 |
182,000 |
196,000 |
197,000 |
|
1,800 |
92,000 |
93,000 |
132,000 |
133,000 |
157,000 |
158,000 |
182,000 |
183,000 |
197,000 |
198,000 |
|
1,950 |
93,000 |
94,000 |
133,000 |
134,000 |
158,000 |
159,000 |
183,000 |
184,000 |
198,000 |
199,000 |
|
2,100 |
94,000 |
95,000 |
134,000 |
135,000 |
159,000 |
160,000 |
184,000 |
185,000 |
199,000 |
200,000 |
|
2,250 |
95,000 |
96,000 |
135,000 |
136,000 |
160,000 |
161,000 |
185,000 |
186,000 |
200,000 |
201,000 |
|
2,400 |
96,000 |
97,000 |
136,000 |
137,000 |
161,000 |
162,000 |
186,000 |
187,000 |
201,000 |
202,000 |
|
2,550 |
97,000 |
98,000 |
137,000 |
138,000 |
162,000 |
163,000 |
187,000 |
188,000 |
202,000 |
203,000 |
|
2,700 |
98,000 |
99,000 |
138,000 |
139,000 |
163,000 |
164,000 |
188,000 |
189,000 |
203,000 |
204,000 |
|
2,850 |
99,000 |
100,000 |
139,000 |
140,000 |
164,000 |
165,000 |
189,000 |
190,000 |
204,000 |
205,000 |
|
3,000 |
100,000 |
101,000 |
140,000 |
141,000 |
165,000 |
166,000 |
190,000 |
191,000 |
205,000 |
206,000 |
|
3,150 |
101,000 |
102,000 |
141,000 |
142,000 |
166,000 |
167,000 |
191,000 |
192,000 |
206,000 |
207,000 |
|
3,300 |
102,000 |
103,000 |
142,000 |
143,000 |
167,000 |
168,000 |
192,000 |
193,000 |
207,000 |
208,000 |
|
3,450 |
103,000 |
104,000 |
143,000 |
144,000 |
168,000 |
169,000 |
193,000 |
194,000 |
208,000 |
209,000 |
|
3,600 |
104,000 |
105,000 |
144,000 |
145,000 |
169,000 |
170,000 |
194,000 |
195,000 |
209,000 |
210,000 |
|
3,750 |
105,000 |
106,000 |
145,000 |
146,000 |
170,000 |
171,000 |
195,000 |
196,000 |
210,000 |
211,000 |
|
3,900 |
106,000 |
107,000 |
146,000 |
147,000 |
171,000 |
172,000 |
196,000 |
197,000 |
211,000 |
212,000 |
|
4,050 |
107,000 |
108,000 |
147,000 |
148,000 |
172,000 |
173,000 |
197,000 |
198,000 |
212,000 |
213,000 |
|
4,200 |
108,000 |
109,000 |
148,000 |
149,000 |
173,000 |
174,000 |
198,000 |
199,000 |
213,000 |
214,000 |
|
4,350 |
109,000 |
110,000 |
149,000 |
150,000 |
174,000 |
175,000 |
199,000 |
200,000 |
214,000 |
215,000 |
|
4,500 |
110,000 |
111,000 |
150,000 |
151,000 |
175,000 |
176,000 |
200,000 |
201,000 |
215,000 |
216,000 |
|
4,700 |
111,000 |
112,000 |
151,000 |
152,000 |
176,000 |
177,000 |
201,000 |
202,000 |
216,000 |
217,000 |
|
4,900 |
112,000 |
113,000 |
152,000 |
153,000 |
177,000 |
178,000 |
202,000 |
203,000 |
217,000 |
218,000 |
|
5,100 |
113,000 |
114,000 |
153,000 |
154,000 |
178,000 |
179,000 |
203,000 |
204,000 |
218,000 |
219,000 |
|
5,300 |
114,000 |
115,000 |
154,000 |
155,000 |
179,000 |
180,000 |
204,000 |
205,000 |
219,000 |
220,000 |
|
5,500 |
115,000 |
116,000 |
155,000 |
156,000 |
180,000 |
181,000 |
205,000 |
206,000 |
220,000 |
221,000 |
|
5,700 |
116,000 |
117,000 |
156,000 |
157,000 |
181,000 |
182,000 |
206,000 |
207,000 |
221,000 |
222,000 |
|
5,900 |
117,000 |
118,000 |
157,000 |
158,000 |
182,000 |
183,000 |
207,000 |
208,000 |
222,000 |
223,000 |
|
6,100 |
118,000 |
119,000 |
158,000 |
159,000 |
183,000 |
184,000 |
208,000 |
209,000 |
223,000 |
224,000 |
|
6,300 |
119,000 |
120,000 |
159,000 |
160,000 |
184,000 |
185,000 |
209,000 |
210,000 |
224,000 |
225,000 |
|
6,500 |
120,000 |
121,000 |
160,000 |
161,000 |
185,000 |
186,000 |
210,000 |
211,000 |
225,000 |
226,000 |
|
6,700 |
121,000 |
122,000 |
161,000 |
162,000 |
186,000 |
187,000 |
211,000 |
212,000 |
226,000 |
227,000 |
|
6,900 |
122,000 |
123,000 |
162,000 |
163,000 |
187,000 |
188,000 |
212,000 |
213,000 |
227,000 |
228,000 |
|
7,100 |
123,000 |
124,000 |
163,000 |
164,000 |
188,000 |
189,000 |
213,000 |
214,000 |
228,000 |
229,000 |
|
7,300 |
124,000 |
125,000 |
164,000 |
165,000 |
189,000 |
190,000 |
214,000 |
215,000 |
229,000 |
230,000 |
|
7,500 |
125,000 |
126,000 |
165,000 |
166,000 |
190,000 |
191,000 |
215,000 |
216,000 |
230,000 |
231,000 |
|
7,700 |
126,000 |
127,000 |
166,000 |
167,000 |
191,000 |
192,000 |
216,000 |
217,000 |
231,000 |
232,000 |
|
7,900 |
127,000 |
128,000 |
167,000 |
168,000 |
192,000 |
193,000 |
217,000 |
218,000 |
232,000 |
233,000 |
|
8,100 |
128,000 |
129,000 |
168,000 |
169,000 |
193,000 |
194,000 |
218,000 |
219,000 |
233,000 |
234,000 |
|
8,300 |
129,000 |
130,000 |
169,000 |
170,000 |
194,000 |
195,000 |
219,000 |
220,000 |
234,000 |
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 |
|
200,500円未満 |
215,500円未満 |
230,500円未満 |
245,500円未満 |
260,500円未満 |
275,500円未満 |
||||||
|
200,500 |
201,000 |
215,500 |
216,000 |
230,500 |
231,000 |
245,500 |
246,000 |
260,500 |
261,000 |
275,500 |
276,000 |
|
201,000 |
201,500 |
216,000 |
216,500 |
231,000 |
231,500 |
246,000 |
246,500 |
261,000 |
261,500 |
276,000 |
276,500 |
|
201,500 |
202,000 |
216,500 |
217,000 |
231,500 |
232,000 |
246,500 |
247,000 |
261,500 |
262,000 |
276,500 |
277,000 |
|
202,000 |
202,500 |
217,000 |
217,500 |
232,000 |
232,500 |
247,000 |
247,500 |
262,000 |
262,500 |
277,000 |
277,500 |
|
202,500 |
203,000 |
217,500 |
218,000 |
232,500 |
233,000 |
247,500 |
248,000 |
262,500 |
263,000 |
277,500 |
278,000 |
|
203,000 |
203,500 |
218,000 |
218,500 |
233,000 |
233,500 |
248,000 |
248,500 |
263,000 |
263,500 |
278,000 |
278,500 |
|
203,500 |
204,000 |
218,500 |
219,000 |
233,500 |
234,000 |
248,500 |
249,000 |
263,500 |
264,000 |
278,500 |
279,000 |
|
204,000 |
204,500 |
219,000 |
219,500 |
234,000 |
234,500 |
249,000 |
249,500 |
264,000 |
264,500 |
279,000 |
279,500 |
|
204,500 |
205,000 |
219,500 |
220,000 |
234,500 |
235,000 |
249,500 |
250,000 |
264,500 |
265,000 |
279,500 |
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 |
241,000 |
255,000 |
256,000 |
270,000 |
271,000 |
285,000 |
286,000 |
300,000 |
301,000 |
315,000 |
316,000 |
|
241,000 |
242,000 |
256,000 |
257,000 |
271,000 |
272,000 |
286,000 |
287,000 |
301,000 |
302,000 |
316,000 |
317,000 |
|
242,000 |
243,000 |
257,000 |
258,000 |
272,000 |
273,000 |
287,000 |
288,000 |
302,000 |
303,000 |
317,000 |
318,000 |
|
243,000 |
244,000 |
258,000 |
259,000 |
273,000 |
274,000 |
288,000 |
289,000 |
303,000 |
304,000 |
318,000 |
319,000 |
|
244,000 |
245,000 |
259,000 |
260,000 |
274,000 |
275,000 |
289,000 |
290,000 |
304,000 |
305,000 |
319,000 |
320,000 |
|
245,000 |
246,000 |
260,000 |
261,000 |
275,000 |
276,000 |
290,000 |
291,000 |
305,000 |
306,000 |
320,000 |
321,000 |
|
246,000 |
247,000 |
261,000 |
262,000 |
276,000 |
277,000 |
291,000 |
292,000 |
306,000 |
307,000 |
321,000 |
322,000 |
|
247,000 |
248,000 |
262,000 |
263,000 |
277,000 |
278,000 |
292,000 |
293,000 |
307,000 |
308,000 |
322,000 |
323,000 |
|
248,000 |
249,000 |
263,000 |
264,000 |
278,000 |
279,000 |
293,000 |
294,000 |
308,000 |
309,000 |
323,000 |
324,000 |
|
249,000 |
250,000 |
264,000 |
265,000 |
279,000 |
280,000 |
294,000 |
295,000 |
309,000 |
310,000 |
324,000 |
325,000 |
(二)
|
税額 |
扶養親族の数 |
|||||||||
|
0人 |
1人 |
2人 |
3人 |
4人 |
||||||
|
その年の給与所得控除、社会保険料控除及び生命保険料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 |
以上 |
未満 |
|
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
8,500 |
130,000 |
131,000 |
170,000 |
171,000 |
195,000 |
196,000 |
220,000 |
221,000 |
235,000 |
236,000 |
|
8,700 |
131,000 |
132,000 |
171,000 |
172,000 |
196,000 |
197,000 |
221,000 |
222,000 |
236,000 |
237,000 |
|
8,900 |
132,000 |
133,000 |
172,000 |
173,000 |
197,000 |
198,000 |
222,000 |
223,000 |
237,000 |
238,000 |
|
9,100 |
133,000 |
134,000 |
173,000 |
174,000 |
198,000 |
199,000 |
223,000 |
224,000 |
238,000 |
239,000 |
|
9,300 |
134,000 |
135,000 |
174,000 |
175,000 |
199,000 |
200,000 |
224,000 |
225,000 |
239,000 |
240,000 |
|
9,500 |
135,000 |
136,000 |
175,000 |
176,000 |
200,000 |
201,000 |
225,000 |
226,000 |
240,000 |
241,000 |
|
9,700 |
136,000 |
137,000 |
176,000 |
177,000 |
201,000 |
202,000 |
226,000 |
227,000 |
241,000 |
242,000 |
|
9,900 |
137,000 |
138,000 |
177,000 |
178,000 |
202,000 |
203,000 |
227,000 |
228,000 |
242,000 |
243,000 |
|
10,100 |
138,000 |
139,000 |
178,000 |
179,000 |
203,000 |
204,000 |
228,000 |
229,000 |
243,000 |
244,000 |
|
10,300 |
139,000 |
140,000 |
179,000 |
180,000 |
204,000 |
205,000 |
229,000 |
230,000 |
244,000 |
245,000 |
|
10,500 |
140,000 |
141,000 |
180,000 |
181,000 |
205,000 |
206,000 |
230,000 |
231,000 |
245,000 |
246,000 |
|
10,700 |
141,000 |
142,000 |
181,000 |
182,000 |
206,000 |
207,000 |
231,000 |
232,000 |
246,000 |
247,000 |
|
10,900 |
142,000 |
143,000 |
182,000 |
183,000 |
207,000 |
208,000 |
232,000 |
233,000 |
247,000 |
248,000 |
|
11,100 |
143,000 |
144,000 |
183,000 |
184,000 |
208,000 |
209,000 |
233,000 |
234,000 |
248,000 |
249,000 |
|
11,300 |
144,000 |
145,000 |
184,000 |
185,000 |
209,000 |
210,000 |
234,000 |
235,000 |
249,000 |
250,000 |
|
11,500 |
145,000 |
146,000 |
185,000 |
186,000 |
210,000 |
211,000 |
235,000 |
236,000 |
250,000 |
251,000 |
|
11,700 |
146,000 |
147,000 |
186,000 |
187,000 |
211,000 |
212,000 |
236,000 |
237,000 |
251,000 |
252,000 |
|
11,900 |
147,000 |
148,000 |
187,000 |
188,000 |
212,000 |
213,000 |
237,000 |
238,000 |
252,000 |
253,000 |
|
12,100 |
148,000 |
149,000 |
188,000 |
189,000 |
213,000 |
214,000 |
238,000 |
239,000 |
253,000 |
254,000 |
|
12,300 |
149,000 |
150,000 |
189,000 |
190,000 |
214,000 |
215,000 |
239,000 |
240,000 |
254,000 |
255,000 |
|
12,500 |
150,000 |
151,000 |
190,000 |
191,000 |
215,000 |
216,000 |
240,000 |
241,000 |
255,000 |
256,000 |
|
12,700 |
151,000 |
152,000 |
191,000 |
192,000 |
216,000 |
217,000 |
241,000 |
242,000 |
256,000 |
257,000 |
|
12,900 |
152,000 |
153,000 |
192,000 |
193,000 |
217,000 |
218,000 |
242,000 |
243,000 |
257,000 |
258,000 |
|
13,100 |
153,000 |
154,000 |
193,000 |
194,000 |
218,000 |
219,000 |
243,000 |
244,000 |
258,000 |
259,000 |
|
13,300 |
154,000 |
155,000 |
194,000 |
195,000 |
219,000 |
220,000 |
244,000 |
245,000 |
259,000 |
260,000 |
|
13,500 |
155,000 |
156,000 |
195,000 |
196,000 |
220,000 |
221,000 |
245,000 |
246,000 |
260,000 |
261,000 |
|
13,700 |
156,000 |
157,000 |
196,000 |
197,000 |
221,000 |
222,000 |
246,000 |
247,000 |
261,000 |
262,000 |
|
13,900 |
157,000 |
158,000 |
197,000 |
198,000 |
222,000 |
223,000 |
247,000 |
248,000 |
262,000 |
263,000 |
|
14,100 |
158,000 |
159,000 |
198,000 |
199,000 |
223,000 |
224,000 |
248,000 |
249,000 |
263,000 |
264,000 |
|
14,300 |
159,000 |
160,000 |
199,000 |
200,000 |
224,000 |
225,000 |
249,000 |
250,000 |
264,000 |
265,000 |
|
14,500 |
160,000 |
161,000 |
200,000 |
201,000 |
225,000 |
226,000 |
250,000 |
251,000 |
265,000 |
266,000 |
|
14,750 |
161,000 |
162,000 |
201,000 |
202,000 |
226,000 |
227,000 |
251,000 |
252,000 |
266,000 |
267,000 |
|
15,000 |
162,000 |
163,000 |
202,000 |
203,000 |
227,000 |
228,000 |
252,000 |
253,000 |
267,000 |
268,000 |
|
15,250 |
163,000 |
164,000 |
203,000 |
204,000 |
228,000 |
229,000 |
253,000 |
254,000 |
268,000 |
269,000 |
|
15,500 |
164,000 |
165,000 |
204,000 |
205,000 |
229,000 |
230,000 |
254,000 |
255,000 |
269,000 |
270,000 |
|
15,750 |
165,000 |
166,000 |
205,000 |
206,000 |
230,000 |
231,000 |
255,000 |
256,000 |
270,000 |
271,000 |
|
16,000 |
166,000 |
167,000 |
206,000 |
207,000 |
231,000 |
232,000 |
256,000 |
257,000 |
271,000 |
272,000 |
|
16,250 |
167,000 |
168,000 |
207,000 |
208,000 |
232,000 |
233,000 |
257,000 |
258,000 |
272,000 |
273,000 |
|
16,500 |
168,000 |
169,000 |
208,000 |
209,000 |
233,000 |
234,000 |
258,000 |
259,000 |
273,000 |
274,000 |
|
16,750 |
169,000 |
170,000 |
209,000 |
210,000 |
234,000 |
235,000 |
259,000 |
260,000 |
274,000 |
275,000 |
|
17,000 |
170,000 |
171,000 |
210,000 |
211,000 |
235,000 |
236,000 |
260,000 |
261,000 |
275,000 |
276,000 |
|
17,250 |
171,000 |
172,000 |
211,000 |
212,000 |
236,000 |
237,000 |
261,000 |
262,000 |
276,000 |
277,000 |
|
17,500 |
172,000 |
173,000 |
212,000 |
213,000 |
237,000 |
238,000 |
262,000 |
263,000 |
277,000 |
278,000 |
|
17,750 |
173,000 |
174,000 |
213,000 |
214,000 |
238,000 |
239,000 |
263,000 |
264,000 |
278,000 |
279,000 |
|
18,000 |
174,000 |
175,000 |
214,000 |
215,000 |
239,000 |
240,000 |
264,000 |
265,000 |
279,000 |
280,000 |
|
18,250 |
175,000 |
176,000 |
215,000 |
216,000 |
240,000 |
241,000 |
265,000 |
266,000 |
280,000 |
281,000 |
|
18,500 |
176,000 |
177,000 |
216,000 |
217,000 |
241,000 |
242,000 |
266,000 |
267,000 |
281,000 |
282,000 |
|
18,750 |
177,000 |
178,000 |
217,000 |
218,000 |
242,000 |
243,000 |
267,000 |
268,000 |
282,000 |
283,000 |
|
19,000 |
178,000 |
179,000 |
218,000 |
219,000 |
243,000 |
244,000 |
268,000 |
269,000 |
283,000 |
284,000 |
|
19,250 |
179,000 |
180,000 |
219,000 |
220,000 |
244,000 |
245,000 |
269,000 |
270,000 |
284,000 |
285,000 |
|
19,500 |
180,000 |
182,000 |
220,000 |
222,000 |
245,000 |
247,000 |
270,000 |
272,000 |
285,000 |
287,000 |
|
20,000 |
182,000 |
184,000 |
222,000 |
224,000 |
247,000 |
249,000 |
272,000 |
274,000 |
287,000 |
289,000 |
|
20,500 |
184,000 |
186,000 |
224,000 |
226,000 |
249,000 |
251,000 |
274,000 |
276,000 |
289,000 |
291,000 |
|
21,000 |
186,000 |
188,000 |
226,000 |
228,000 |
251,000 |
253,000 |
276,000 |
278,000 |
291,000 |
293,000 |
|
21,500 |
188,000 |
190,000 |
228,000 |
230,000 |
253,000 |
255,000 |
278,000 |
280,000 |
293,000 |
295,000 |
|
|
|||||||||||
|
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 |
251,000 |
265,000 |
266,000 |
280,000 |
281,000 |
295,000 |
296,000 |
310,000 |
311,000 |
325,000 |
326,000 |
|
251,000 |
252,000 |
266,000 |
267,000 |
281,000 |
282,000 |
296,000 |
297,000 |
311,000 |
312,000 |
326,000 |
327,000 |
|
252,000 |
253,000 |
267,000 |
268,000 |
282,000 |
283,000 |
297,000 |
298,000 |
312,000 |
313,000 |
327,000 |
328,000 |
|
253,000 |
254,000 |
268,000 |
269,000 |
283,000 |
284,000 |
298,000 |
299,000 |
313,000 |
314,000 |
328,000 |
329,000 |
|
254,000 |
255,000 |
269,000 |
270,000 |
284,000 |
285,000 |
299,000 |
300,000 |
314,000 |
315,000 |
329,000 |
330,000 |
|
255,000 |
256,000 |
270,000 |
271,000 |
285,000 |
286,000 |
300,000 |
301,000 |
315,000 |
316,000 |
330,000 |
331,000 |
|
256,000 |
257,000 |
271,000 |
272,000 |
286,000 |
287,000 |
301,000 |
302,000 |
316,000 |
317,000 |
331,000 |
332,000 |
|
257,000 |
258,000 |
272,000 |
273,000 |
287,000 |
288,000 |
302,000 |
303,000 |
317,000 |
318,000 |
332,000 |
333,000 |
|
258,000 |
259,000 |
273,000 |
274,000 |
288,000 |
289,000 |
303,000 |
304,000 |
318,000 |
319,000 |
333,000 |
334,000 |
|
259,000 |
260,000 |
274,000 |
275,000 |
289,000 |
290,000 |
304,000 |
305,000 |
319,000 |
320,000 |
334,000 |
335,000 |
|
260,000 |
261,000 |
275,000 |
276,000 |
290,000 |
291,000 |
305,000 |
306,000 |
320,000 |
321,000 |
335,000 |
336,000 |
|
261,000 |
262,000 |
276,000 |
277,000 |
291,000 |
292,000 |
306,000 |
307,000 |
321,000 |
322,000 |
336,000 |
337,000 |
|
262,000 |
263,000 |
277,000 |
278,000 |
292,000 |
293,000 |
307,000 |
308,000 |
322,000 |
323,000 |
337,000 |
338,000 |
|
263,000 |
264,000 |
278,000 |
279,000 |
293,000 |
294,000 |
308,000 |
309,000 |
323,000 |
324,000 |
338,000 |
339,000 |
|
264,000 |
265,000 |
279,000 |
280,000 |
294,000 |
295,000 |
309,000 |
310,000 |
324,000 |
325,000 |
339,000 |
340,000 |
|
265,000 |
266,000 |
280,000 |
281,000 |
295,000 |
296,000 |
310,000 |
311,000 |
325,000 |
326,000 |
340,000 |
341,000 |
|
266,000 |
267,000 |
281,000 |
282,000 |
296,000 |
297,000 |
311,000 |
312,000 |
326,000 |
327,000 |
341,000 |
342,000 |
|
267,000 |
268,000 |
282,000 |
283,000 |
297,000 |
298,000 |
312,000 |
313,000 |
327,000 |
328,000 |
342,000 |
343,000 |
|
268,000 |
269,000 |
283,000 |
284,000 |
298,000 |
299,000 |
313,000 |
314,000 |
328,000 |
329,000 |
343,000 |
344,000 |
|
269,000 |
270,000 |
284,000 |
285,000 |
299,000 |
300,000 |
314,000 |
315,000 |
329,000 |
330,000 |
344,000 |
345,000 |
|
270,000 |
271,000 |
285,000 |
286,000 |
300,000 |
301,000 |
315,000 |
316,000 |
330,000 |
331,000 |
345,000 |
346,000 |
|
271,000 |
272,000 |
286,000 |
287,000 |
301,000 |
302,000 |
316,000 |
317,000 |
331,000 |
332,000 |
346,000 |
347,000 |
|
272,000 |
273,000 |
287,000 |
288,000 |
302,000 |
303,000 |
317,000 |
318,000 |
332,000 |
333,000 |
347,000 |
348,000 |
|
273,000 |
274,000 |
288,000 |
289,000 |
303,000 |
304,000 |
318,000 |
319,000 |
333,000 |
334,000 |
348,000 |
349,000 |
|
274,000 |
275,000 |
289,000 |
290,000 |
304,000 |
305,000 |
319,000 |
320,000 |
334,000 |
335,000 |
349,000 |
350,000 |
|
275,000 |
276,000 |
290,000 |
291,000 |
305,000 |
306,000 |
320,000 |
321,000 |
335,000 |
336,000 |
350,000 |
351,000 |
|
276,000 |
277,000 |
291,000 |
292,000 |
306,000 |
307,000 |
321,000 |
322,000 |
336,000 |
337,000 |
351,000 |
352,000 |
|
277,000 |
278,000 |
292,000 |
293,000 |
307,000 |
308,000 |
322,000 |
323,000 |
337,000 |
338,000 |
352,000 |
353,000 |
|
278,000 |
279,000 |
293,000 |
294,000 |
308,000 |
309,000 |
323,000 |
324,000 |
338,000 |
339,000 |
353,000 |
354,000 |
|
279,000 |
280,000 |
294,000 |
295,000 |
309,000 |
310,000 |
324,000 |
325,000 |
339,000 |
340,000 |
354,000 |
355,000 |
|
280,000 |
281,000 |
295,000 |
296,000 |
310,000 |
311,000 |
325,000 |
326,000 |
340,000 |
341,000 |
355,000 |
356,000 |
|
281,000 |
282,000 |
296,000 |
297,000 |
311,000 |
312,000 |
326,000 |
327,000 |
341,000 |
342,000 |
356,000 |
357,000 |
|
282,000 |
283,000 |
297,000 |
298,000 |
312,000 |
313,000 |
327,000 |
328,000 |
342,000 |
343,000 |
357,000 |
358,000 |
|
283,000 |
284,000 |
298,000 |
299,000 |
313,000 |
314,000 |
328,000 |
329,000 |
343,000 |
344,000 |
358,000 |
359,000 |
|
284,000 |
285,000 |
299,000 |
300,000 |
314,000 |
315,000 |
329,000 |
330,000 |
344,000 |
345,000 |
359,000 |
360,000 |
|
285,000 |
286,000 |
300,000 |
301,000 |
315,000 |
316,000 |
330,000 |
331,000 |
345,000 |
346,000 |
360,000 |
361,000 |
|
286,000 |
287,000 |
301,000 |
302,000 |
316,000 |
317,000 |
331,000 |
332,000 |
346,000 |
347,000 |
361,000 |
362,000 |
|
287,000 |
288,000 |
302,000 |
303,000 |
317,000 |
318,000 |
332,000 |
333,000 |
347,000 |
348,000 |
362,000 |
363,000 |
|
288,000 |
289,000 |
303,000 |
304,000 |
318,000 |
319,000 |
333,000 |
334,000 |
348,000 |
349,000 |
363,000 |
364,000 |
|
289,000 |
290,000 |
304,000 |
305,000 |
319,000 |
320,000 |
334,000 |
335,000 |
349,000 |
350,000 |
364,000 |
365,000 |
|
290,000 |
291,000 |
305,000 |
306,000 |
320,000 |
321,000 |
335,000 |
336,000 |
350,000 |
351,000 |
365,000 |
366,000 |
|
291,000 |
292,000 |
306,000 |
307,000 |
321,000 |
322,000 |
336,000 |
337,000 |
351,000 |
352,000 |
366,000 |
367,000 |
|
292,000 |
293,000 |
307,000 |
308,000 |
322,000 |
323,000 |
337,000 |
338,000 |
352,000 |
353,000 |
367,000 |
368,000 |
|
293,000 |
294,000 |
308,000 |
309,000 |
323,000 |
324,000 |
338,000 |
339,000 |
353,000 |
354,000 |
368,000 |
369,000 |
|
294,000 |
295,000 |
309,000 |
310,000 |
324,000 |
325,000 |
339,000 |
340,000 |
354,000 |
355,000 |
369,000 |
370,000 |
|
295,000 |
296,000 |
310,000 |
311,000 |
325,000 |
326,000 |
340,000 |
341,000 |
355,000 |
356,000 |
370,000 |
371,000 |
|
296,000 |
297,000 |
311,000 |
312,000 |
326,000 |
327,000 |
341,000 |
342,000 |
356,000 |
357,000 |
371,000 |
372,000 |
|
297,000 |
298,000 |
312,000 |
313,000 |
327,000 |
328,000 |
342,000 |
343,000 |
357,000 |
358,000 |
372,000 |
373,000 |
|
298,000 |
299,000 |
313,000 |
314,000 |
328,000 |
329,000 |
343,000 |
344,000 |
358,000 |
359,000 |
373,000 |
374,000 |
|
299,000 |
300,000 |
314,000 |
315,000 |
329,000 |
330,000 |
344,000 |
345,000 |
359,000 |
360,000 |
374,000 |
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 |
(三)
|
税額 |
扶養親族の数 |
|||||||||
|
0人 |
1人 |
2人 |
3人 |
4人 |
||||||
|
その年の給与所得控除、社会保険料控除及び生命保険料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 |
以上 |
未満 |
|
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
22,000 |
190,000 |
192,000 |
230,000 |
232,000 |
255,000 |
257,000 |
280,000 |
282,000 |
295,000 |
297,000 |
|
22,500 |
192,000 |
194,000 |
232,000 |
234,000 |
257,000 |
259,000 |
282,000 |
284,000 |
297,000 |
299,000 |
|
23,000 |
194,000 |
196,000 |
234,000 |
236,000 |
259,000 |
261,000 |
284,000 |
286,000 |
299,000 |
301,000 |
|
23,500 |
196,000 |
198,000 |
236,000 |
238,000 |
261,000 |
263,000 |
286,000 |
288,000 |
301,000 |
303,000 |
|
24,000 |
198,000 |
200,000 |
238,000 |
240,000 |
263,000 |
265,000 |
288,000 |
290,000 |
303,000 |
305,000 |
|
24,500 |
200,000 |
202,000 |
240,000 |
242,000 |
265,000 |
267,000 |
290,000 |
292,000 |
305,000 |
307,000 |
|
25,000 |
202,000 |
204,000 |
242,000 |
244,000 |
267,000 |
269,000 |
292,000 |
294,000 |
307,000 |
309,000 |
|
25,500 |
204,000 |
206,000 |
244,000 |
246,000 |
269,000 |
271,000 |
294,000 |
296,000 |
309,000 |
311,000 |
|
26,000 |
206,000 |
208,000 |
246,000 |
248,000 |
271,000 |
273,000 |
296,000 |
298,000 |
311,000 |
313,000 |
|
26,500 |
208,000 |
210,000 |
248,000 |
250,000 |
273,000 |
275,000 |
298,000 |
300,000 |
313,000 |
315,000 |
|
27,000 |
210,000 |
212,000 |
250,000 |
252,000 |
275,000 |
277,000 |
300,000 |
302,000 |
315,000 |
317,000 |
|
27,500 |
212,000 |
214,000 |
252,000 |
254,000 |
277,000 |
279,000 |
302,000 |
304,000 |
317,000 |
319,000 |
|
28,000 |
214,000 |
216,000 |
254,000 |
256,000 |
279,000 |
281,000 |
304,000 |
306,000 |
319,000 |
321,000 |
|
28,500 |
216,000 |
218,000 |
256,000 |
258,000 |
281,000 |
283,000 |
306,000 |
308,000 |
321,000 |
323,000 |
|
29,000 |
218,000 |
220,000 |
258,000 |
260,000 |
283,000 |
285,000 |
308,000 |
310,000 |
323,000 |
325,000 |
|
29,500 |
220,000 |
222,000 |
260,000 |
262,000 |
285,000 |
287,000 |
310,000 |
312,000 |
325,000 |
327,000 |
|
30,000 |
222,000 |
224,000 |
262,000 |
264,000 |
287,000 |
289,000 |
312,000 |
314,000 |
327,000 |
329,000 |
|
30,500 |
224,000 |
226,000 |
264,000 |
266,000 |
289,000 |
291,000 |
314,000 |
316,000 |
329,000 |
331,000 |
|
31,000 |
226,000 |
228,000 |
266,000 |
268,000 |
291,000 |
293,000 |
316,000 |
318,000 |
331,000 |
333,000 |
|
31,500 |
228,000 |
230,000 |
268,000 |
270,000 |
293,000 |
295,000 |
318,000 |
320,000 |
333,000 |
335,000 |
|
32,000 |
230,000 |
232,000 |
270,000 |
272,000 |
295,000 |
297,000 |
320,000 |
322,000 |
335,000 |
337,000 |
|
32,600 |
232,000 |
234,000 |
272,000 |
274,000 |
297,000 |
299,000 |
322,000 |
324,000 |
337,000 |
339,000 |
|
33,200 |
234,000 |
236,000 |
274,000 |
276,000 |
299,000 |
301,000 |
324,000 |
326,000 |
339,000 |
341,000 |
|
33,800 |
236,000 |
238,000 |
276,000 |
278,000 |
301,000 |
303,000 |
326,000 |
328,000 |
341,000 |
343,000 |
|
34,400 |
238,000 |
240,000 |
278,000 |
280,000 |
303,000 |
305,000 |
328,000 |
330,000 |
343,000 |
345,000 |
|
35,000 |
240,000 |
242,000 |
280,000 |
282,000 |
305,000 |
307,000 |
330,000 |
332,000 |
345,000 |
347,000 |
|
35,600 |
242,000 |
244,000 |
282,000 |
284,000 |
307,000 |
309,000 |
332,000 |
334,000 |
347,000 |
349,000 |
|
36,200 |
244,000 |
246,000 |
284,000 |
286,000 |
309,000 |
311,000 |
334,000 |
336,000 |
349,000 |
351,000 |
|
36,800 |
246,000 |
248,000 |
286,000 |
288,000 |
311,000 |
313,000 |
336,000 |
338,000 |
351,000 |
353,000 |
|
37,400 |
248,000 |
250,000 |
288,000 |
290,000 |
313,000 |
315,000 |
338,000 |
340,000 |
353,000 |
355,000 |
|
38,000 |
250,000 |
252,000 |
290,000 |
292,000 |
315,000 |
317,000 |
340,000 |
342,000 |
355,000 |
357,000 |
|
38,600 |
252,000 |
254,000 |
292,000 |
294,000 |
317,000 |
319,000 |
342,000 |
344,000 |
357,000 |
359,000 |
|
39,200 |
254,000 |
256,000 |
294,000 |
296,000 |
319,000 |
321,000 |
344,000 |
346,000 |
359,000 |
361,000 |
|
39,800 |
256,000 |
258,000 |
296,000 |
298,000 |
321,000 |
323,000 |
346,000 |
348,000 |
361,000 |
363,000 |
|
40,400 |
258,000 |
260,000 |
298,000 |
300,000 |
323,000 |
325,000 |
348,000 |
350,000 |
363,000 |
365,000 |
|
41,000 |
260,000 |
262,000 |
300,000 |
302,000 |
325,000 |
327,000 |
350,000 |
352,000 |
365,000 |
367,000 |
|
41,600 |
262,000 |
264,000 |
302,000 |
304,000 |
327,000 |
329,000 |
352,000 |
354,000 |
367,000 |
369,000 |
|
42,200 |
264,000 |
266,000 |
304,000 |
306,000 |
329,000 |
331,000 |
354,000 |
356,000 |
369,000 |
371,000 |
|
42,800 |
266,000 |
268,000 |
306,000 |
308,000 |
331,000 |
333,000 |
356,000 |
358,000 |
371,000 |
373,000 |
|
43,400 |
268,000 |
270,000 |
308,000 |
310,000 |
333,000 |
335,000 |
358,000 |
360,000 |
373,000 |
375,000 |
|
44,000 |
270,000 |
272,000 |
310,000 |
312,000 |
335,000 |
337,000 |
360,000 |
362,000 |
375,000 |
377,000 |
|
44,600 |
272,000 |
274,000 |
312,000 |
314,000 |
337,000 |
339,000 |
362,000 |
364,000 |
377,000 |
379,000 |
|
45,200 |
274,000 |
276,000 |
314,000 |
316,000 |
339,000 |
341,000 |
364,000 |
366,000 |
379,000 |
381,000 |
|
45,800 |
276,000 |
278,000 |
316,000 |
318,000 |
341,000 |
343,000 |
366,000 |
368,000 |
381,000 |
383,000 |
|
46,400 |
278,000 |
280,000 |
318,000 |
320,000 |
343,000 |
345,000 |
368,000 |
370,000 |
383,000 |
385,000 |
|
47,000 |
280,000 |
283,000 |
320,000 |
323,000 |
345,000 |
348,000 |
370,000 |
373,000 |
385,000 |
388,000 |
|
47,900 |
283,000 |
286,000 |
323,000 |
326,000 |
348,000 |
351,000 |
373,000 |
376,000 |
388,000 |
391,000 |
|
48,800 |
286,000 |
289,000 |
326,000 |
329,000 |
351,000 |
354,000 |
376,000 |
379,000 |
391,000 |
394,000 |
|
49,700 |
289,000 |
292,000 |
329,000 |
332,000 |
354,000 |
357,000 |
379,000 |
382,000 |
394,000 |
397,000 |
|
50,600 |
292,000 |
295,000 |
332,000 |
335,000 |
357,000 |
360,000 |
382,000 |
385,000 |
397,000 |
400,000 |
|
51,500 |
295,000 |
298,000 |
335,000 |
338,000 |
360,000 |
363,000 |
385,000 |
388,000 |
400,000 |
403,000 |
|
52,400 |
298,000 |
301,000 |
338,000 |
341,000 |
363,000 |
366,000 |
388,000 |
391,000 |
403,000 |
406,000 |
|
53,300 |
301,000 |
304,000 |
341,000 |
344,000 |
366,000 |
369,000 |
391,000 |
394,000 |
406,000 |
409,000 |
|
54,200 |
304,000 |
307,000 |
344,000 |
347,000 |
369,000 |
372,000 |
394,000 |
397,000 |
409,000 |
412,000 |
|
55,100 |
307,000 |
310,000 |
347,000 |
350,000 |
372,000 |
375,000 |
397,000 |
400,000 |
412,000 |
415,000 |
|
|
|||||||||||
|
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 |
|
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 |
342,000 |
355,000 |
357,000 |
370,000 |
372,000 |
385,000 |
387,000 |
400,000 |
402,000 |
415,000 |
417,000 |
|
342,000 |
344,000 |
357,000 |
359,000 |
372,000 |
374,000 |
387,000 |
389,000 |
402,000 |
404,000 |
417,000 |
419,000 |
|
344,000 |
346,000 |
359,000 |
361,000 |
374,000 |
376,000 |
389,000 |
391,000 |
404,000 |
406,000 |
419,000 |
421,000 |
|
346,000 |
348,000 |
361,000 |
363,000 |
376,000 |
378,000 |
391,000 |
393,000 |
406,000 |
408,000 |
421,000 |
423,000 |
|
348,000 |
350,000 |
363,000 |
365,000 |
378,000 |
380,000 |
393,000 |
395,000 |
408,000 |
410,000 |
423,000 |
425,000 |
|
350,000 |
352,000 |
365,000 |
367,000 |
380,000 |
382,000 |
395,000 |
397,000 |
410,000 |
412,000 |
425,000 |
427,000 |
|
352,000 |
354,000 |
367,000 |
369,000 |
382,000 |
384,000 |
397,000 |
399,000 |
412,000 |
414,000 |
427,000 |
429,000 |
|
354,000 |
356,000 |
369,000 |
371,000 |
384,000 |
386,000 |
399,000 |
401,000 |
414,000 |
416,000 |
429,000 |
431,000 |
|
356,000 |
358,000 |
371,000 |
373,000 |
386,000 |
388,000 |
401,000 |
403,000 |
416,000 |
418,000 |
431,000 |
433,000 |
|
358,000 |
360,000 |
373,000 |
375,000 |
388,000 |
390,000 |
403,000 |
405,000 |
418,000 |
420,000 |
433,000 |
435,000 |
|
360,000 |
362,000 |
375,000 |
377,000 |
390,000 |
392,000 |
405,000 |
407,000 |
420,000 |
422,000 |
435,000 |
437,000 |
|
362,000 |
364,000 |
377,000 |
379,000 |
392,000 |
394,000 |
407,000 |
409,000 |
422,000 |
424,000 |
437,000 |
439,000 |
|
364,000 |
366,000 |
379,000 |
381,000 |
394,000 |
396,000 |
409,000 |
411,000 |
424,000 |
426,000 |
439,000 |
441,000 |
|
366,000 |
368,000 |
381,000 |
383,000 |
396,000 |
398,000 |
411,000 |
413,000 |
426,000 |
428,000 |
441,000 |
443,000 |
|
368,000 |
370,000 |
383,000 |
385,000 |
398,000 |
400,000 |
413,000 |
415,000 |
428,000 |
430,000 |
443,000 |
445,000 |
|
370,000 |
372,000 |
385,000 |
387,000 |
400,000 |
402,000 |
415,000 |
417,000 |
430,000 |
432,000 |
445,000 |
447,000 |
|
372,000 |
374,000 |
387,000 |
389,000 |
402,000 |
404,000 |
417,000 |
419,000 |
432,000 |
434,000 |
447,000 |
449,000 |
|
374,000 |
376,000 |
389,000 |
391,000 |
404,000 |
406,000 |
419,000 |
421,000 |
434,000 |
436,000 |
449,000 |
451,000 |
|
376,000 |
378,000 |
391,000 |
393,000 |
406,000 |
408,000 |
421,000 |
423,000 |
436,000 |
438,000 |
451,000 |
453,000 |
|
378,000 |
380,000 |
393,000 |
395,000 |
408,000 |
410,000 |
423,000 |
425,000 |
438,000 |
440,000 |
453,000 |
455,000 |
|
380,000 |
382,000 |
395,000 |
397,000 |
410,000 |
412,000 |
425,000 |
427,000 |
440,000 |
442,000 |
455,000 |
457,000 |
|
382,000 |
384,000 |
397,000 |
399,000 |
412,000 |
414,000 |
427,000 |
429,000 |
442,000 |
444,000 |
457,000 |
459,000 |
|
384,000 |
386,000 |
399,000 |
401,000 |
414,000 |
416,000 |
429,000 |
431,000 |
444,000 |
446,000 |
459,000 |
461,000 |
|
386,000 |
388,000 |
401,000 |
403,000 |
416,000 |
418,000 |
431,000 |
433,000 |
446,000 |
448,000 |
461,000 |
463,000 |
|
388,000 |
390,000 |
403,000 |
405,000 |
418,000 |
420,000 |
433,000 |
435,000 |
448,000 |
450,000 |
463,000 |
465,000 |
|
390,000 |
392,000 |
405,000 |
407,000 |
420,000 |
422,000 |
435,000 |
437,000 |
450,000 |
452,000 |
465,000 |
467,000 |
|
392,000 |
394,000 |
407,000 |
409,000 |
422,000 |
424,000 |
437,000 |
439,000 |
452,000 |
454,000 |
467,000 |
469,000 |
|
394,000 |
396,000 |
409,000 |
411,000 |
424,000 |
426,000 |
439,000 |
441,000 |
454,000 |
456,000 |
469,000 |
471,000 |
|
396,000 |
398,000 |
411,000 |
413,000 |
426,000 |
428,000 |
441,000 |
443,000 |
456,000 |
458,000 |
471,000 |
473,000 |
|
398,000 |
400,000 |
413,000 |
415,000 |
428,000 |
430,000 |
443,000 |
445,000 |
458,000 |
460,000 |
473,000 |
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 |
(四)
|
税額 |
扶養親族の数 |
|||||||||
|
0人 |
1人 |
2人 |
3人 |
4人 |
||||||
|
その年の給与所得控除、社会保険料控除及び生命保険料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 |
以上 |
未満 |
|
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
56,000 |
310,000 |
313,000 |
350,000 |
353,000 |
375,000 |
378,000 |
400,000 |
403,000 |
415,000 |
418,000 |
|
56,900 |
313,000 |
316,000 |
353,000 |
356,000 |
378,000 |
381,000 |
403,000 |
406,000 |
418,000 |
421,000 |
|
57,800 |
316,000 |
319,000 |
356,000 |
359,000 |
381,000 |
384,000 |
406,000 |
409,000 |
421,000 |
424,000 |
|
58,700 |
319,000 |
322,000 |
359,000 |
362,000 |
384,000 |
387,000 |
409,000 |
412,000 |
424,000 |
427,000 |
|
59,600 |
322,000 |
325,000 |
362,000 |
365,000 |
387,000 |
390,000 |
412,000 |
415,000 |
427,000 |
430,000 |
|
60,500 |
325,000 |
328,000 |
365,000 |
368,000 |
390,000 |
393,000 |
415,000 |
418,000 |
430,000 |
433,000 |
|
61,400 |
328,000 |
331,000 |
368,000 |
371,000 |
393,000 |
396,000 |
418,000 |
421,000 |
433,000 |
436,000 |
|
62,300 |
331,000 |
334,000 |
371,000 |
374,000 |
396,000 |
399,000 |
421,000 |
424,000 |
436,000 |
439,000 |
|
63,200 |
334,000 |
337,000 |
374,000 |
377,000 |
399,000 |
402,000 |
424,000 |
427,000 |
439,000 |
442,000 |
|
64,100 |
337,000 |
340,000 |
377,000 |
380,000 |
402,000 |
405,000 |
427,000 |
430,000 |
442,000 |
445,000 |
|
65,000 |
340,000 |
343,000 |
380,000 |
383,000 |
405,000 |
408,000 |
430,000 |
433,000 |
445,000 |
448,000 |
|
65,900 |
343,000 |
346,000 |
383,000 |
386,000 |
408,000 |
411,000 |
433,000 |
436,000 |
448,000 |
451,000 |
|
66,800 |
346,000 |
349,000 |
386,000 |
389,000 |
411,000 |
414,000 |
436,000 |
439,000 |
451,000 |
454,000 |
|
67,700 |
349,000 |
352,000 |
389,000 |
392,000 |
414,000 |
417,000 |
439,000 |
442,000 |
454,000 |
457,000 |
|
68,600 |
352,000 |
355,000 |
392,000 |
395,000 |
417,000 |
420,000 |
442,000 |
445,000 |
457,000 |
460,000 |
|
69,500 |
355,000 |
358,000 |
395,000 |
398,000 |
420,000 |
423,000 |
445,000 |
448,000 |
460,000 |
463,000 |
|
70,400 |
358,000 |
361,000 |
398,000 |
401,000 |
423,000 |
426,000 |
448,000 |
451,000 |
463,000 |
466,000 |
|
71,300 |
361,000 |
364,000 |
401,000 |
404,000 |
426,000 |
429,000 |
451,000 |
454,000 |
466,000 |
469,000 |
|
72,200 |
364,000 |
367,000 |
404,000 |
407,000 |
429,000 |
432,000 |
454,000 |
457,000 |
469,000 |
472,000 |
|
73,100 |
367,000 |
370,000 |
407,000 |
410,000 |
432,000 |
435,000 |
457,000 |
460,000 |
472,000 |
475,000 |
|
74,000 |
370,000 |
373,000 |
410,000 |
413,000 |
435,000 |
438,000 |
460,000 |
463,000 |
475,000 |
478,000 |
|
74,900 |
373,000 |
376,000 |
413,000 |
416,000 |
438,000 |
441,000 |
463,000 |
466,000 |
478,000 |
481,000 |
|
75,800 |
376,000 |
379,000 |
416,000 |
419,000 |
441,000 |
444,000 |
466,000 |
469,000 |
481,000 |
484,000 |
|
76,700 |
379,000 |
382,000 |
419,000 |
422,000 |
444,000 |
447,000 |
469,000 |
472,000 |
484,000 |
487,000 |
|
77,700 |
382,000 |
385,000 |
422,000 |
425,000 |
447,000 |
450,000 |
472,000 |
475,000 |
487,000 |
490,000 |
|
78,750 |
385,000 |
388,000 |
425,000 |
428,000 |
450,000 |
453,000 |
475,000 |
478,000 |
490,000 |
493,000 |
|
79,800 |
388,000 |
391,000 |
428,000 |
431,000 |
453,000 |
456,000 |
478,000 |
481,000 |
493,000 |
496,000 |
|
80,850 |
391,000 |
394,000 |
431,000 |
434,000 |
456,000 |
459,000 |
481,000 |
484,000 |
496,000 |
499,000 |
|
81,900 |
394,000 |
397,000 |
434,000 |
437,000 |
459,000 |
462,000 |
484,000 |
487,000 |
499,000 |
502,000 |
|
82,950 |
397,000 |
400,000 |
437,000 |
440,000 |
462,000 |
465,000 |
487,000 |
490,000 |
502,000 |
505,000 |
|
84,000 |
400,000 |
404,000 |
440,000 |
444,000 |
465,000 |
469,000 |
490,000 |
494,000 |
505,000 |
509,000 |
|
85,400 |
404,000 |
408,000 |
444,000 |
448,000 |
469,000 |
473,000 |
494,000 |
498,000 |
509,000 |
513,000 |
|
86,800 |
408,000 |
412,000 |
448,000 |
452,000 |
473,000 |
477,000 |
498,000 |
502,000 |
513,000 |
517,000 |
|
88,200 |
412,000 |
416,000 |
452,000 |
456,000 |
477,000 |
481,000 |
502,000 |
506,000 |
517,000 |
521,000 |
|
89,600 |
416,000 |
420,000 |
456,000 |
460,000 |
481,000 |
485,000 |
506,000 |
510,000 |
521,000 |
525,000 |
|
91,000 |
420,000 |
424,000 |
460,000 |
464,000 |
485,000 |
489,000 |
510,000 |
514,000 |
525,000 |
529,000 |
|
92,400 |
424,000 |
428,000 |
464,000 |
468,000 |
489,000 |
493,000 |
514,000 |
518,000 |
529,000 |
533,000 |
|
93,800 |
428,000 |
432,000 |
468,000 |
472,000 |
493,000 |
497,000 |
518,000 |
522,000 |
533,000 |
537,000 |
|
95,200 |
432,000 |
436,000 |
472,000 |
476,000 |
497,000 |
501,000 |
522,000 |
526,000 |
537,000 |
541,000 |
|
96,600 |
436,000 |
440,000 |
476,000 |
480,000 |
501,000 |
505,000 |
526,000 |
530,000 |
541,000 |
545,000 |
|
98,000 |
440,000 |
444,000 |
480,000 |
484,000 |
505,000 |
509,000 |
530,000 |
534,000 |
545,000 |
549,000 |
|
99,400 |
444,000 |
448,000 |
484,000 |
488,000 |
509,000 |
513,000 |
534,000 |
538,000 |
549,000 |
553,000 |
|
100,800 |
448,000 |
452,000 |
488,000 |
492,000 |
513,000 |
517,000 |
538,000 |
542,000 |
553,000 |
557,000 |
|
102,200 |
452,000 |
456,000 |
492,000 |
496,000 |
517,000 |
521,000 |
542,000 |
546,000 |
557,000 |
561,000 |
|
103,600 |
456,000 |
460,000 |
496,000 |
500,000 |
521,000 |
525,000 |
546,000 |
550,000 |
561,000 |
565,000 |
|
105,000 |
460,000 |
464,000 |
500,000 |
504,000 |
525,000 |
529,000 |
550,000 |
554,000 |
565,000 |
569,000 |
|
106,400 |
464,000 |
468,000 |
504,000 |
508,000 |
529,000 |
533,000 |
554,000 |
558,000 |
569,000 |
573,000 |
|
107,800 |
468,000 |
472,000 |
508,000 |
512,000 |
533,000 |
537,000 |
558,000 |
562,000 |
573,000 |
577,000 |
|
109,200 |
472,000 |
476,000 |
512,000 |
516,000 |
537,000 |
541,000 |
562,000 |
566,000 |
577,000 |
581,000 |
|
110,600 |
476,000 |
480,000 |
516,000 |
520,000 |
541,000 |
545,000 |
566,000 |
570,000 |
581,000 |
585,000 |
|
112,000 |
480,000 |
484,000 |
520,000 |
524,000 |
545,000 |
549,000 |
570,000 |
574,000 |
585,000 |
589,000 |
|
113,400 |
484,000 |
488,000 |
524,000 |
528,000 |
549,000 |
553,000 |
574,000 |
578,000 |
589,000 |
593,000 |
|
114,800 |
488,000 |
492,000 |
528,000 |
532,000 |
553,000 |
557,000 |
578,000 |
582,000 |
593,000 |
597,000 |
|
116,200 |
492,000 |
496,000 |
532,000 |
535,000 |
557,000 |
561,000 |
582,000 |
586,000 |
597,000 |
601,000 |
|
117,600 |
496,000 |
500,000 |
536,000 |
540,000 |
561,000 |
565,000 |
586,000 |
590,000 |
601,000 |
605,000 |
|
|
|||||||||||
|
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 |
|
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 |
463,000 |
475,000 |
478,000 |
490,000 |
493,000 |
505,000 |
508,000 |
520,000 |
523,000 |
535,000 |
538,000 |
|
463,000 |
466,000 |
478,000 |
481,000 |
493,000 |
496,000 |
508,000 |
511,000 |
523,000 |
526,000 |
538,000 |
541,000 |
|
466,000 |
469,000 |
481,000 |
484,000 |
496,000 |
499,000 |
511,000 |
514,000 |
526,000 |
529,000 |
541,000 |
544,000 |
|
469,000 |
472,000 |
484,000 |
487,000 |
499,000 |
502,000 |
514,000 |
517,000 |
529,000 |
532,000 |
544,000 |
547,000 |
|
472,000 |
475,000 |
487,000 |
490,000 |
502,000 |
505,000 |
517,000 |
520,000 |
532,000 |
535,000 |
547,000 |
550,000 |
|
475,000 |
478,000 |
490,000 |
493,000 |
505,000 |
508,000 |
520,000 |
523,000 |
535,000 |
538,000 |
550,000 |
553,000 |
|
478,000 |
481,000 |
493,000 |
496,000 |
508,000 |
511,000 |
523,000 |
526,000 |
538,000 |
541,000 |
553,000 |
556,000 |
|
481,000 |
484,000 |
496,000 |
499,000 |
511,000 |
514,000 |
526,000 |
529,000 |
541,000 |
544,000 |
556,000 |
559,000 |
|
484,000 |
487,000 |
499,000 |
502,000 |
514,000 |
517,000 |
529,000 |
532,000 |
544,000 |
547,000 |
559,000 |
562,000 |
|
487,000 |
490,000 |
502,000 |
505,000 |
517,000 |
520,000 |
532,000 |
535,000 |
547,000 |
550,000 |
562,000 |
565,000 |
|
490,000 |
493,000 |
505,000 |
508,000 |
520,000 |
523,000 |
535,000 |
538,000 |
550,000 |
553,000 |
565,000 |
568,000 |
|
493,000 |
496,000 |
508,000 |
511,000 |
523,000 |
526,000 |
538,000 |
541,000 |
553,000 |
556,000 |
568,000 |
571,000 |
|
496,000 |
499,000 |
511,000 |
514,000 |
526,000 |
529,000 |
541,000 |
544,000 |
556,000 |
559,000 |
571,000 |
574,000 |
|
499,000 |
502,000 |
514,000 |
517,000 |
529,000 |
532,000 |
544,000 |
547,000 |
559,000 |
562,000 |
574,000 |
577,000 |
|
502,000 |
505,000 |
517,000 |
520,000 |
532,000 |
535,000 |
547,000 |
550,000 |
562,000 |
565,000 |
577,000 |
580,000 |
|
505,000 |
508,000 |
520,000 |
523,000 |
535,000 |
538,000 |
550,000 |
553,000 |
565,000 |
568,000 |
580,000 |
583,000 |
|
508,000 |
511,000 |
523,000 |
526,000 |
538,000 |
541,000 |
553,000 |
556,000 |
568,000 |
571,000 |
583,000 |
586,000 |
|
511,000 |
514,000 |
526,000 |
529,000 |
541,000 |
544,000 |
556,000 |
559,000 |
571,000 |
574,000 |
586,000 |
589,000 |
|
514,000 |
517,000 |
529,000 |
532,000 |
544,000 |
547,000 |
559,000 |
562,000 |
574,000 |
577,000 |
589,000 |
592,000 |
|
517,000 |
520,000 |
532,000 |
535,000 |
547,000 |
550,000 |
562,000 |
565,000 |
577,000 |
580,000 |
592,000 |
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 |
|
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 |
(五)
|
税額 |
扶養親族の数 |
|||||||||
|
0人 |
1人 |
2人 |
3人 |
4人 |
||||||
|
その年の給与所得控除、社会保険料控除及び生命保険料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 |
以上 |
未満 |
|
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
119,000 |
500,000 |
504,000 |
540,000 |
544,000 |
565,000 |
569,000 |
590,000 |
594,000 |
605,000 |
609,000 |
|
120,400 |
504,000 |
508,000 |
544,000 |
548,000 |
569,000 |
573,000 |
594,000 |
598,000 |
609,000 |
613,000 |
|
121,800 |
508,000 |
512,000 |
548,000 |
552,000 |
573,000 |
577,000 |
598,000 |
602,000 |
613,000 |
617,000 |
|
123,200 |
512,000 |
516,000 |
552,000 |
556,000 |
577,000 |
581,000 |
602,000 |
606,000 |
617,000 |
621,000 |
|
124,600 |
516,000 |
520,000 |
556,000 |
560,000 |
581,000 |
585,000 |
606,000 |
610,000 |
621,000 |
625,000 |
|
126,000 |
520,000 |
524,000 |
560,000 |
564,000 |
585,000 |
589,000 |
610,000 |
614,000 |
625,000 |
629,000 |
|
127,400 |
524,000 |
528,000 |
564,000 |
568,000 |
589,000 |
593,000 |
614,000 |
618,000 |
629,000 |
633,000 |
|
128,800 |
528,000 |
532,000 |
568,000 |
572,000 |
593,000 |
597,000 |
618,000 |
622,000 |
633,000 |
637,000 |
|
130,200 |
532,000 |
536,000 |
572,000 |
576,000 |
597,000 |
601,000 |
622,000 |
626,000 |
637,000 |
641,000 |
|
131,600 |
536,000 |
540,000 |
576,000 |
580,000 |
601,000 |
605,000 |
626,000 |
630,000 |
641,000 |
645,000 |
|
133,000 |
540,000 |
544,000 |
580,000 |
584,000 |
605,000 |
609,000 |
630,000 |
634,000 |
645,000 |
649,000 |
|
134,400 |
544,000 |
548,000 |
584,000 |
588,000 |
609,000 |
613,000 |
634,000 |
638,000 |
649,000 |
653,000 |
|
135,800 |
548,000 |
552,000 |
588,000 |
592,000 |
613,000 |
617,000 |
638,000 |
642,000 |
653,000 |
657,000 |
|
137,200 |
552,000 |
556,000 |
592,000 |
596,000 |
617,000 |
621,000 |
642,000 |
646,000 |
657,000 |
661,000 |
|
138,600 |
556,000 |
560,000 |
596,000 |
600,000 |
621,000 |
625,000 |
646,000 |
650,000 |
661,000 |
665,000 |
|
140,000 |
560,000 |
565,000 |
600,000 |
605,000 |
625,000 |
630,000 |
650,000 |
655,000 |
665,000 |
670,000 |
|
141,750 |
565,000 |
570,000 |
605,000 |
610,000 |
630,000 |
635,000 |
655,000 |
660,000 |
670,000 |
675,000 |
|
143,500 |
570,000 |
575,000 |
610,000 |
615,000 |
635,000 |
640,000 |
660,000 |
665,000 |
675,000 |
680,000 |
|
145,250 |
575,000 |
580,000 |
615,000 |
620,000 |
640,000 |
645,000 |
665,000 |
670,000 |
680,000 |
685,000 |
|
147,000 |
580,000 |
585,000 |
620,000 |
625,000 |
645,000 |
650,000 |
670,000 |
675,000 |
685,000 |
690,000 |
|
149,000 |
585,000 |
590,000 |
625,000 |
630,000 |
650,000 |
655,000 |
675,000 |
680,000 |
690,000 |
695,000 |
|
151,000 |
590,000 |
595,000 |
630,000 |
635,000 |
655,000 |
660,000 |
680,000 |
685,000 |
695,000 |
700,000 |
|
153,000 |
595,000 |
600,000 |
635,000 |
640,000 |
660,000 |
665,000 |
685,000 |
690,000 |
700,000 |
705,000 |
|
155,000 |
600,000 |
605,000 |
640,000 |
645,000 |
665,000 |
670,000 |
690,000 |
695,000 |
705,000 |
710,000 |
|
157,000 |
605,000 |
610,000 |
645,000 |
650,000 |
670,000 |
675,000 |
695,000 |
700,000 |
710,000 |
715,000 |
|
159,000 |
610,000 |
615,000 |
650,000 |
655,000 |
675,000 |
680,000 |
700,000 |
705,000 |
715,000 |
720,000 |
|
161,000 |
615,000 |
620,000 |
655,000 |
660,000 |
680,000 |
685,000 |
705,000 |
710,000 |
720,000 |
725,000 |
|
163,000 |
620,000 |
625,000 |
660,000 |
665,000 |
685,000 |
690,000 |
710,000 |
715,000 |
725,000 |
730,000 |
|
165,000 |
625,000 |
630,000 |
665,000 |
670,000 |
690,000 |
695,000 |
715,000 |
720,000 |
730,000 |
735,000 |
|
167,000 |
630,000 |
635,000 |
670,000 |
675,000 |
695,000 |
700,000 |
720,000 |
725,000 |
735,000 |
740,000 |
|
169,000 |
635,000 |
640,000 |
675,000 |
680,000 |
700,000 |
705,000 |
725,000 |
730,000 |
740,000 |
745,000 |
|
171,000 |
640,000 |
645,000 |
680,000 |
685,000 |
705,000 |
710,000 |
730,000 |
735,000 |
745,000 |
750,000 |
|
173,000 |
645,000 |
650,000 |
685,000 |
690,000 |
710,000 |
715,000 |
735,000 |
740,000 |
750,000 |
755,000 |
|
175,000 |
650,000 |
655,000 |
690,000 |
695,000 |
715,000 |
720,000 |
740,000 |
745,000 |
755,000 |
760,000 |
|
177,000 |
655,000 |
660,000 |
695,000 |
700,000 |
720,000 |
725,000 |
745,000 |
750,000 |
760,000 |
765,000 |
|
179,000 |
660,000 |
665,000 |
700,000 |
705,000 |
725,000 |
730,000 |
750,000 |
755,000 |
765,000 |
770,000 |
|
181,000 |
665,000 |
670,000 |
705,000 |
710,000 |
730,000 |
735,000 |
755,000 |
760,000 |
770,000 |
775,000 |
|
183,000 |
670,000 |
675,000 |
710,000 |
715,000 |
735,000 |
740,000 |
760,000 |
765,000 |
775,000 |
780,000 |
|
185,000 |
675,000 |
680,000 |
715,000 |
720,000 |
740,000 |
745,000 |
765,000 |
770,000 |
780,000 |
785,000 |
|
187,000 |
680,000 |
685,000 |
720,000 |
725,000 |
745,000 |
750,000 |
770,000 |
775,000 |
785,000 |
790,000 |
|
189,000 |
685,000 |
690,000 |
725,000 |
730,000 |
750,000 |
755,000 |
775,000 |
780,000 |
790,000 |
795,000 |
|
191,000 |
690,000 |
695,000 |
730,000 |
735,000 |
755,000 |
760,000 |
780,000 |
785,000 |
795,000 |
800,000 |
|
193,000 |
695,000 |
700,000 |
735,000 |
740,000 |
760,000 |
765,000 |
785,000 |
790,000 |
800,000 |
805,000 |
|
195,000 |
700,000 |
705,000 |
740,000 |
745,000 |
765,000 |
770,000 |
790,000 |
795,000 |
805,000 |
810,000 |
|
197,000 |
705,000 |
710,000 |
745,000 |
750,000 |
770,000 |
775,000 |
795,000 |
800,000 |
810,000 |
815,000 |
|
199,000 |
710,000 |
715,000 |
750,000 |
755,000 |
775,000 |
780,000 |
800,000 |
805,000 |
815,000 |
820,000 |
|
201,000 |
715,000 |
720,000 |
755,000 |
760,000 |
780,000 |
785,000 |
805,000 |
810,000 |
820,000 |
825,000 |
|
203,000 |
720,000 |
725,000 |
760,000 |
765,000 |
785,000 |
790,000 |
810,000 |
815,000 |
825,000 |
830,000 |
|
205,000 |
725,000 |
730,000 |
765,000 |
770,000 |
790,000 |
795,000 |
815,000 |
820,000 |
830,000 |
835,000 |
|
207,000 |
730,000円 |
770,000円 |
795,000円 |
820,000円 |
835,000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 |
|
620,000 |
624,000 |
635,000 |
639,000 |
650,000 |
654,000 |
665,000 |
669,000 |
680,000 |
684,000 |
695,000 |
699,000 |
|
624,000 |
628,000 |
639,000 |
643,000 |
654,000 |
658,000 |
669,000 |
673,000 |
684,000 |
688,000 |
699,000 |
703,000 |
|
628,000 |
632,000 |
643,000 |
647,000 |
658,000 |
662,000 |
673,000 |
677,000 |
688,000 |
692,000 |
703,000 |
707,000 |
|
632,000 |
636,000 |
647,000 |
651,000 |
662,000 |
666,000 |
677,000 |
681,000 |
692,000 |
696,000 |
707,000 |
711,000 |
|
636,000 |
640,000 |
651,000 |
655,000 |
666,000 |
670,000 |
681,000 |
685,000 |
696,000 |
700,000 |
711,000 |
715,000 |
|
640,000 |
644,000 |
655,000 |
659,000 |
670,000 |
674,000 |
685,000 |
689,000 |
700,000 |
704,000 |
715,000 |
719,000 |
|
644,000 |
648,000 |
659,000 |
663,000 |
674,000 |
678,000 |
689,000 |
693,000 |
704,000 |
708,000 |
719,000 |
723,000 |
|
648,000 |
652,000 |
663,000 |
667,000 |
678,000 |
682,000 |
693,000 |
697,000 |
708,000 |
712,000 |
723,000 |
727,000 |
|
652,000 |
656,000 |
667,000 |
671,000 |
682,000 |
686,000 |
697,000 |
701,000 |
712,000 |
716,000 |
727,000 |
731,000 |
|
656,000 |
660,000 |
671,000 |
675,000 |
686,000 |
690,000 |
701,000 |
705,000 |
716,000 |
720,000 |
731,000 |
735,000 |
|
660,000 |
664,000 |
675,000 |
679,000 |
690,000 |
694,000 |
705,000 |
709,000 |
720,000 |
724,000 |
735,000 |
739,000 |
|
664,000 |
668,000 |
679,000 |
683,000 |
694,000 |
698,000 |
709,000 |
713,000 |
724,000 |
728,000 |
739,000 |
743,000 |
|
668,000 |
672,000 |
683,000 |
687,000 |
698,000 |
702,000 |
713,000 |
717,000 |
728,000 |
732,000 |
743,000 |
747,000 |
|
672,000 |
676,000 |
687,000 |
691,000 |
702,000 |
706,000 |
717,000 |
721,000 |
732,000 |
736,000 |
747,000 |
751,000 |
|
676,000 |
680,000 |
691,000 |
695,000 |
706,000 |
710,000 |
721,000 |
725,000 |
736,000 |
740,000 |
751,000 |
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 |
795,000 |
805,000 |
810,000 |
820,000 |
825,000 |
835,000 |
840,000 |
850,000 |
855,000 |
865,000 |
870,000 |
|
795,000 |
800,000 |
810,000 |
815,000 |
825,000 |
830,000 |
840,000 |
845,000 |
855,000 |
860,000 |
870,000 |
875,000 |
|
800,000 |
805,000 |
815,000 |
820,000 |
830,000 |
835,000 |
845,000 |
850,000 |
860,000 |
865,000 |
875,000 |
880,000 |
|
805,000 |
810,000 |
820,000 |
825,000 |
835,000 |
840,000 |
850,000 |
855,000 |
865,000 |
870,000 |
880,000 |
885,000 |
|
810,000 |
815,000 |
825,000 |
830,000 |
840,000 |
845,000 |
855,000 |
860,000 |
870,000 |
875,000 |
885,000 |
890,000 |
|
815,000 |
820,000 |
830,000 |
835,000 |
845,000 |
850,000 |
860,000 |
865,000 |
875,000 |
880,000 |
890,000 |
895,000 |
|
820,000 |
825,000 |
835,000 |
840,000 |
850,000 |
855,000 |
865,000 |
870,000 |
880,000 |
885,000 |
895,000 |
900,000 |
|
825,000 |
830,000 |
840,000 |
845,000 |
855,000 |
860,000 |
870,000 |
875,000 |
885,000 |
890,000 |
900,000 |
905,000 |
|
830,000 |
835,000 |
845,000 |
850,000 |
860,000 |
865,000 |
875,000 |
880,000 |
890,000 |
895,000 |
905,000 |
910,000 |
|
835,000 |
840,000 |
850,000 |
855,000 |
865,000 |
870,000 |
880,000 |
885,000 |
895,000 |
900,000 |
910,000 |
915,000 |
|
840,000 |
845,000 |
855,000 |
860,000 |
870,000 |
875,000 |
885,000 |
890,000 |
900,000 |
905,000 |
915,000 |
920,000 |
|
845,000 |
850,000 |
860,000 |
865,000 |
875,000 |
880,000 |
890,000 |
895,000 |
905,000 |
910,000 |
920,000 |
925,000 |
|
850,000円 |
865,000円 |
880,000円 |
895,000円 |
910,000円 |
925,000円 |
||||||
(六)
|
上欄によつて税額が求められない場合 |
(イ) その年の給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額から、扶養親族の数に応じて認められる扶養控除額を控除した残額が730,000円以下で、且つ、扶養親族の数が10人をこえる場合には、当該給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額から、15,000円に10人をこえる扶養親族の数を乗じて計算した金額を控除し、扶養親族の数が10人である場合の「その年の給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額」欄において、その控除後の金額の該当する行の「税額」欄に記載されている金額 |
|||
|
(ロ) 上記の残額が730,000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40％を乗じて算出した金額から85,000円を控除した金額 |
730,000円超 |
880,000円未満 |
||
|
当該残額に45％を乗じて算出した金額から129,000円を控除した金額 |
880,000円以上 |
1,280,000円未満 |
||
|
当該残額に50％を乗じて算出した金額から193,000円を控除した金額 |
1,280,000円以上 |
2,080,000円未満 |
||
|
当該残額に55％を乗じて算出した金額から297,000円を控除した金額 |
2,080,000円以上 |
3,080,000円未満 |
||
|
当該残額に60％を乗じて算出した金額から451,000円を控除した金額 |
3,080,000円以上 |
5,080,000円未満 |
||
|
当該残額に65％を乗じて算出した金額から705,000円を控除した金額 |
5,080,000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、5,000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、7,000円）を、扶養親族である不具者がある場合には、当該不具者１人につき5,000円を、上の各欄によつて求めた税額から控除した金額 |
||||
（備考 税額の求め方）
(一) 第四十条第一項の規定の適用を受ける者（(二)に該当しない者）については、
(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給与所得控除後の給与の金額から、
(イ) 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
(ロ) 申告された社会保険料の金額がある場合には、その金額
(ハ) 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15,000円をこえる場合には、15,000円）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第十一条の七第一項の規定による扶養控除額を控除し、その残額を求める。
(３) (２)の残額が730,000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「その年の給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額」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5,000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、7,000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、(１)により求めた金額から15,000円に10人をこえる扶養親族の数を乗じて計算した金額を控除し、扶養親族が10人である場合の「その年の給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額」欄において、その控除後の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、(３)の(イ)と同様に計算した金額）が、その求める税額である。
(４) (２)の残額が730,000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)の(イ)と同様に計算した金額）が、その求める税額である。
(二) 第四十条第六項の規定の適用を受ける者（すなわち、順位の附された扶養親族を有する者であつて、(イ)第１順位の扶養親族のないもの、(ロ)扶養親族の数が３人以下で、(イ)に該当するもの及び第４順位又は第４順位より後順位の扶養親族のあるもの、(ハ)扶養親族の数が４人以上で、(イ)に該当するもの、第２順位の扶養親族のないもの又は第３順位の扶養親族のないもの）については、
(１) その者に対する給与所得の収入金額につき(一)の(１)により求めた金額（すなわち、給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額）から申告された扶養親族の数及びその扶養親族についての第十一条の七第二項各号の順位に応じ、同項の規定による扶養控除額を控除し、その残額を求める。
(２) (１)の残額が730,000円以下である者については、扶養親族が０人である場合の「その年の給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額」欄において、(１)の残額の該当する行の「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、(３)の(イ)と同様に計算した金額）が、その求める税額である。
(３) (１)の残額が730,000円をこえる者については、当該残額に応じ、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)の(イ)と同様に計算した金額）が、その求める税額である。
別表第六の附表
(一)
|
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得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 |
|
94,710円未満 |
80,500円未満 |
138,000 |
139,000 |
117,300 |
183,000 |
184,000 |
155,550 |
228,000 |
229,000 |
193,800 |
|
|
94,710 |
95,000 |
80,503 |
139,000 |
140,000 |
118,150 |
184,000 |
185,000 |
156,400 |
229,000 |
230,000 |
194,650 |
|
95,000 |
96,000 |
80,750 |
140,000 |
141,000 |
119,000 |
185,000 |
186,000 |
157,250 |
230,000 |
231,000 |
195,500 |
|
96,000 |
97,000 |
81,600 |
141,000 |
142,000 |
119,850 |
186,000 |
187,000 |
158,100 |
231,000 |
232,000 |
196,350 |
|
97,000 |
98,000 |
82,450 |
142,000 |
143,000 |
120,700 |
187,000 |
188,000 |
158,950 |
232,000 |
233,000 |
197,200 |
|
98,000 |
99,000 |
83,300 |
143,000 |
144,000 |
121,550 |
188,000 |
189,000 |
159,800 |
233,000 |
234,000 |
198,050 |
|
99,000 |
100,000 |
84,150 |
144,000 |
145,000 |
122,400 |
189,000 |
190,000 |
160,650 |
234,000 |
235,000 |
198,900 |
|
100,000 |
101,000 |
85,000 |
145,000 |
146,000 |
123,250 |
190,000 |
191,000 |
161,500 |
235,000 |
236,000 |
199,750 |
|
101,000 |
102,000 |
85,850 |
146,000 |
147,000 |
124,100 |
191,000 |
192,000 |
162,350 |
236,000 |
237,000 |
200,600 |
|
102,000 |
103,000 |
86,700 |
147,000 |
148,000 |
124,950 |
192,000 |
193,000 |
163,200 |
237,000 |
238,000 |
201,450 |
|
103,000 |
104,000 |
87,550 |
148,000 |
149,000 |
125,800 |
193,000 |
194,000 |
164,050 |
238,000 |
239,000 |
202,300 |
|
104,000 |
105,000 |
88,400 |
149,000 |
150,000 |
126,650 |
194,000 |
195,000 |
164,900 |
239,000 |
240,000 |
203,150 |
|
105,000 |
106,000 |
89,250 |
150,000 |
151,000 |
127,500 |
195,000 |
196,000 |
165,750 |
240,000 |
241,000 |
204,000 |
|
106,000 |
107,000 |
90,100 |
151,000 |
152,000 |
128,350 |
196,000 |
197,000 |
166,600 |
241,000 |
242,000 |
204,850 |
|
107,000 |
108,000 |
90,950 |
152,000 |
153,000 |
129,200 |
197,000 |
198,000 |
167,450 |
242,000 |
243,000 |
205,700 |
|
108,000 |
109,000 |
91,800 |
153,000 |
154,000 |
130,050 |
198,000 |
199,000 |
168,300 |
243,000 |
244,000 |
206,550 |
|
109,000 |
110,000 |
92,650 |
154,000 |
155,000 |
130,900 |
199,000 |
200,000 |
169,150 |
244,000 |
245,000 |
207,400 |
|
110,000 |
111,000 |
93,500 |
155,000 |
156,000 |
131,750 |
200,000 |
201,000 |
170,000 |
245,000 |
246,000 |
208,250 |
|
111,000 |
112,000 |
94,350 |
156,000 |
157,000 |
132,600 |
201,000 |
202,000 |
170,850 |
246,000 |
247,000 |
209,100 |
|
112,000 |
113,000 |
95,200 |
157,000 |
158,000 |
133,450 |
202,000 |
203,000 |
171,700 |
247,000 |
248,000 |
209,950 |
|
113,000 |
114,000 |
96,050 |
158,000 |
159,000 |
134,300 |
203,000 |
204,000 |
172,550 |
248,000 |
249,000 |
210,800 |
|
114,000 |
115,000 |
96,900 |
159,000 |
160,000 |
135,150 |
204,000 |
205,000 |
173,400 |
249,000 |
250,000 |
211,650 |
|
115,000 |
116,000 |
97,750 |
160,000 |
161,000 |
136,000 |
205,000 |
206,000 |
174,250 |
250,000 |
251,000 |
212,500 |
|
116,000 |
117,000 |
98,600 |
161,000 |
162,000 |
136,850 |
206,000 |
207,000 |
175,100 |
251,000 |
252,000 |
213,350 |
|
117,000 |
118,000 |
99,450 |
162,000 |
163,000 |
137,700 |
207,000 |
208,000 |
175,950 |
252,000 |
253,000 |
214,200 |
|
118,000 |
119,000 |
100,300 |
163,000 |
164,000 |
138,550 |
208,000 |
209,000 |
176,800 |
253,000 |
254,000 |
215,050 |
|
119,000 |
120,000 |
101,150 |
164,000 |
165,000 |
139,400 |
209,000 |
210,000 |
177,650 |
254,000 |
255,000 |
215,900 |
|
120,000 |
121,000 |
102,000 |
165,000 |
166,000 |
140,250 |
210,000 |
211,000 |
178,500 |
255,000 |
256,000 |
216,750 |
|
121,000 |
122,000 |
102,850 |
166,000 |
167,000 |
141,100 |
211,000 |
212,000 |
179,350 |
256,000 |
257,000 |
217,600 |
|
122,000 |
123,000 |
103,700 |
167,000 |
168,000 |
141,950 |
212,000 |
213,000 |
180,200 |
257,000 |
258,000 |
218,450 |
|
123,000 |
124,000 |
104,550 |
168,000 |
169,000 |
142,800 |
213,000 |
214,000 |
181,050 |
258,000 |
259,000 |
219,300 |
|
124,000 |
125,000 |
105,400 |
169,000 |
170,000 |
143,650 |
214,000 |
215,000 |
181,900 |
259,000 |
260,000 |
220,150 |
|
125,000 |
126,000 |
106,250 |
170,000 |
171,000 |
144,500 |
215,000 |
216,000 |
182,750 |
260,000 |
261,000 |
221,000 |
|
126,000 |
127,000 |
107,100 |
171,000 |
172,000 |
145,350 |
216,000 |
217,000 |
183,600 |
261,000 |
262,000 |
221,850 |
|
127,000 |
128,000 |
107,950 |
172,000 |
173,000 |
146,200 |
217,000 |
218,000 |
184,450 |
262,000 |
263,000 |
222,700 |
|
128,000 |
129,000 |
108,800 |
173,000 |
174,000 |
147,050 |
218,000 |
219,000 |
185,300 |
263,000 |
264,000 |
223,550 |
|
129,000 |
130,000 |
109,650 |
174,000 |
175,000 |
147,900 |
219,000 |
220,000 |
186,150 |
264,000 |
265,000 |
224,400 |
|
130,000 |
131,000 |
110,500 |
175,000 |
176,000 |
148,750 |
220,000 |
221,000 |
187,000 |
265,000 |
266,000 |
225,250 |
|
131,000 |
132,000 |
111,350 |
176,000 |
177,000 |
149,600 |
221,000 |
222,000 |
187,850 |
266,000 |
267,000 |
226,100 |
|
132,000 |
133,000 |
112,200 |
177,000 |
178,000 |
150,450 |
222,000 |
223,000 |
188,700 |
267,000 |
268,000 |
226,950 |
|
133,000 |
134,000 |
113,050 |
178,000 |
179,000 |
151,300 |
223,000 |
224,000 |
189,550 |
268,000 |
269,000 |
227,800 |
|
134,000 |
135,000 |
113,900 |
179,000 |
180,000 |
152,150 |
224,000 |
225,000 |
190,400 |
269,000 |
270,000 |
228,650 |
|
135,000 |
136,000 |
114,750 |
180,000 |
181,000 |
153,000 |
225,000 |
226,000 |
191,250 |
270,000 |
271,000 |
229,500 |
|
136,000 |
137,000 |
115,600 |
181,000 |
182,000 |
153,850 |
226,000 |
227,000 |
192,100 |
271,000 |
272,000 |
230,350 |
|
137,000 |
138,000 |
116,450 |
182,000 |
183,000 |
154,700 |
227,000 |
228,000 |
192,950 |
272,000 |
273,000 |
231,200 |
(二)
|
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得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 |
|
273,000 |
274,000 |
232,050 |
308,000 |
309,000 |
261,800 |
343,000 |
344,000 |
291,550 |
378,000 |
379,000 |
321,300 |
|
274,000 |
275,000 |
232,900 |
309,000 |
310,000 |
262,650 |
344,000 |
345,000 |
292,400 |
379,000 |
380,000 |
322,150 |
|
275,000 |
276,000 |
233,750 |
310,000 |
311,000 |
263,500 |
345,000 |
346,000 |
293,250 |
380,000 |
381,000 |
323,000 |
|
276,000 |
277,000 |
234,600 |
311,000 |
312,000 |
264,350 |
346,000 |
347,000 |
294,100 |
381,000 |
382,000 |
323,850 |
|
277,000 |
278,000 |
235,450 |
312,000 |
313,000 |
265,200 |
347,000 |
348,000 |
294,950 |
382,000 |
383,000 |
324,700 |
|
278,000 |
279,000 |
236,300 |
313,000 |
314,000 |
266,050 |
348,000 |
349,000 |
295,800 |
383,000 |
384,000 |
325,550 |
|
279,000 |
280,000 |
237,150 |
314,000 |
315,000 |
266,900 |
349,000 |
350,000 |
296,650 |
384,000 |
385,000 |
326,400 |
|
280,000 |
281,000 |
238,000 |
315,000 |
316,000 |
267,750 |
350,000 |
351,000 |
297,500 |
385,000 |
386,000 |
327,250 |
|
281,000 |
282,000 |
238,850 |
316,000 |
317,000 |
268,600 |
351,000 |
352,000 |
298,350 |
386,000 |
387,000 |
328,100 |
|
282,000 |
283,000 |
239,700 |
317,000 |
318,000 |
269,450 |
352,000 |
353,000 |
299,200 |
387,000 |
388,000 |
328,950 |
|
283,000 |
284,000 |
240,550 |
318,000 |
319,000 |
270,300 |
353,000 |
354,000 |
300,050 |
388,000 |
389,000 |
329,800 |
|
284,000 |
285,000 |
241,400 |
319,000 |
320,000 |
271,150 |
354,000 |
355,000 |
300,900 |
389,000 |
390,000 |
330,650 |
|
285,000 |
286,000 |
242,250 |
320,000 |
321,000 |
272,000 |
355,000 |
356,000 |
301,750 |
390,000 |
391,000 |
331,500 |
|
286,000 |
287,000 |
243,100 |
321,000 |
322,000 |
272,850 |
356,000 |
357,000 |
302,600 |
391,000 |
392,000 |
332,350 |
|
287,000 |
288,000 |
243,950 |
322,000 |
323,000 |
273,700 |
357,000 |
358,000 |
303,450 |
392,000 |
393,000 |
333,200 |
|
288,000 |
289,000 |
244,800 |
323,000 |
324,000 |
274,550 |
358,000 |
359,000 |
304,300 |
393,000 |
394,000 |
334,050 |
|
289,000 |
290,000 |
245,650 |
324,000 |
325,000 |
275,400 |
359,000 |
360,000 |
305,150 |
394,000 |
395,000 |
334,900 |
|
290,000 |
291,000 |
246,500 |
325,000 |
326,000 |
276,250 |
360,000 |
361,000 |
306,000 |
395,000 |
396,000 |
335,750 |
|
291,000 |
292,000 |
247,350 |
326,000 |
327,000 |
277,100 |
361,000 |
362,000 |
306,850 |
396,000 |
397,000 |
336,600 |
|
292,000 |
293,000 |
248,200 |
327,000 |
328,000 |
277,950 |
362,000 |
363,000 |
307,700 |
397,000 |
398,000 |
337,450 |
|
293,000 |
294,000 |
249,050 |
328,000 |
329,000 |
278,800 |
363,000 |
364,000 |
308,550 |
398,000 |
399,000 |
338,300 |
|
294,000 |
295,000 |
249,900 |
329,000 |
330,000 |
279,650 |
364,000 |
365,000 |
309,400 |
399,000 |
400,000 |
339,150 |
|
295,000 |
296,000 |
250,750 |
330,000 |
331,000 |
280,500 |
365,000 |
366,000 |
310,250 |
400,000円以上 |
給与の金額から60,000円を控除した金額 |
|
|
296,000 |
297,000 |
251,600 |
331,000 |
332,000 |
281,350 |
366,000 |
367,000 |
311,100 |
|||
|
297,000 |
298,000 |
252,450 |
332,000 |
333,000 |
282,200 |
367,000 |
368,000 |
311,950 |
|||
|
298,000 |
299,000 |
253,300 |
333,000 |
334,000 |
283,050 |
368,000 |
369,000 |
312,800 |
|||
|
299,000 |
300,000 |
254,150 |
334,000 |
335,000 |
283,900 |
369,000 |
370,000 |
313,650 |
|||
|
300,000 |
301,000 |
255,000 |
335,000 |
336,000 |
284,750 |
370,000 |
371,000 |
314,500 |
|||
|
301,000 |
302,000 |
255,850 |
336,000 |
337,000 |
285,600 |
371,000 |
372,000 |
315,350 |
|||
|
302,000 |
303,000 |
256,700 |
337,000 |
338,000 |
286,450 |
372,000 |
373,000 |
316,200 |
|||
|
303,000 |
304,000 |
257,550 |
338,000 |
339,000 |
287,300 |
373,000 |
374,000 |
317,050 |
|||
|
304,000 |
305,000 |
258,400 |
339,000 |
340,000 |
288,150 |
374,000 |
375,000 |
317,900 |
|||
|
305,000 |
306,000 |
259,250 |
340,000 |
341,000 |
289,000 |
375,000 |
376,000 |
318,750 |
|||
|
306,000 |
307,000 |
260,100 |
341,000 |
342,000 |
289,850 |
376,000 |
377,000 |
319,600 |
|||
|
307,000 |
308,000 |
260,950 |
342,000 |
343,000 |
290,700 |
377,000 |
378,000 |
320,450 |
|||
（備考 給与所得控除後の給与の金額）
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、「給与所得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給与所得控除後の給与の金額である。
附 則
１ この法律は、昭和三十年七月一日から施行する。
２ この附則において、「新法」とは、この法律による改正後の所得税法をいい、「旧法」とは、この法律による改正前の所得税法をいう。
３ この附則において特別の定のあるものを除くほか、新法の規定は、昭和三十年分以後の所得税について適用し、昭和二十九年分以前の所得税については、なお従前の例による。
４ 昭和三十年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句に、それぞれ読み替えるものとする。
|
条項 |
読み替えられる規定 |
読み替える規定 |
||
|
第八条第五項第一号 |
八万円 |
七万五千円 |
||
|
第九条第五号 |
六万円 |
五万二千五百円 |
||
|
第十一条の二第二項 |
八万円 |
七万五千円 |
||
|
第十一条の六 |
一万五千円 |
一万三千五百円 |
||
|
第十二条 |
八万円 |
七万五千円 |
||
|
第十三条第一項 |
三万円以下の金額 |
百分の十五 |
二万五千円以下の金額 |
百分の十五 |
|
三万円をこえる金額 |
百分の二十 |
二万五千円をこえる金額 |
百分の二十 |
|
|
八万円をこえる金額 |
百分の二十五 |
七万五千円をこえる金額 |
百分の二十五 |
|
|
十五万円をこえる金額 |
百分の三十 |
十三万五千円をこえる金額 |
百分の三十 |
|
|
三十万円をこえる金額 |
百分の三十五 |
二十五万円をこえる金額 |
百分の三十五 |
|
|
五十万円をこえる金額 |
百分の四十 |
四十万円をこえる金額 |
百分の四十 |
|
|
八十万円をこえる金額 |
百分の四十五 |
六十五万円をこえる金額 |
百分の四十五 |
|
|
百二十万円をこえる金額 |
百分の五十 |
百十万円をこえる金額 |
百分の五十 |
|
|
第十五条第一項 |
別表第一 |
所得税法の一部を改正する法律（昭和三十年法律第三十四号）附則別表第一 |
||
|
第十五条第二項 |
別表第二 |
所得税法の一部を改正する法律（昭和三十年法律第三十四号）附則別表第二 |
||
|
第十五条第三項 |
別表第五 |
所得税法の一部を改正する法律（昭和三十年法律第三十四号）附則別表第三 |
||
|
第十五条第四項 |
別表第一 |
所得税法の一部を改正する法律（昭和三十年法律第三十四号）附則別表第一 |
||
|
第三十八条の二第一項 |
別表第五 |
所得税法の一部を改正する法律（昭和三十年法律第三十四号）附則別表第三 |
||
|
第四十条第一項第二号 |
別表第六 |
所得税法の一部を改正する法律（昭和三十年法律第三十四号）附則別表第四 |
||
５ 新法第三条第一項第十二号の規定は、昭和三十年七月一日から適用する。
６ 新法第五条第一項第三号及び第六十一条の三第二項の規定は、清算中の法人が昭和三十年七月一日以後継続し、又は合併に因り消滅した場合について適用する。
７ 昭和三十年から昭和三十三年までの各年分の所得税については、居住者が自己又は自己と生計を一にする配偶者その他の親族を保険金受取人とする生命保険契約で昭和三十年七月一日前に締結されたもののために支払う保険料で新法第十一条の六に規定する命令で定めるものは、同条の規定の適用を受けることができる生命保険料とみなす。
８ 昭和三十年分の所得税については、新法第二十一条の二に規定する予定納税基準額は、第一号に掲げる金額から、第二号から第四号までに掲げる金額の合計額を控除した残額とする。
一 納税義務者の昭和二十九年分の所得税の計算の基礎となつた総所得金額（昭和二十九年中に譲渡所得、一時所得又は雑所得の金額があつたときは、命令で定めるところによりこれらの金額を除外して計算したところにより、同年中に給与所得の金額があつた場合において、当該給与所得の収入金額が三十万円をこえていたときは、同年分の給与所得の金額から当該収入金額のうち三十万円をこえる部分の金額の百分の十五に相当する金額（その金額が七千五百円をこえるときは、七千五百円）を減じて得た金額を同年分の給与所得とみなして計算したところによる。）から当該納税義務者の同年分の課税総所得金額の算出の基礎となつた事実に基き、新法の規定による雑損控除額、医療費控除額、社会保険料控除額、生命保険料控除額（一万一千円を限度とする。）及び扶養控除額並びに附則第四項の規定により読み替えられた新法の規定による基礎控除額を控除し、その残額について命令で定めるところにより附則第四項の規定により読み替えられた新法第十三条から第十五条までの規定により計算した税額から、同年分の所得税額の算出の基礎となつた事実に基き新法の規定により計算した不具者控除額、老年者控除額、寡婦控除額、勤労学生控除額、配当控除額及び外国税控除額を控除した金額
二 納税義務者が旧法第四十条に規定する給与の支払者から受けた昭和二十九年中の支給に係る給与所得について、同条第一項第二号又は第六項第二号に掲げる税額の算出の基礎となつた事実に基いて求めた附則第四項の規定により読み替えられた新法第四十条第一項第二号又は第六項第二号に掲げる税額
三 前号に規定する給与所得以外の昭和二十九年中の支給に係る給与所得について、旧法第三十八条の規定により徴収された、又は徴収されるべき税額
四 昭和二十九年分の所得につき旧法第三十七条、第四十一条第一項又は第四十二条の規定により徴収された、又は徴収されるべき税額及び旧法第四十一条第二項の規定により納付された税額（旧法第十七条に規定する所得、利子所得、退職所得又は雑所得に係るものを除く。）
９ 前項の規定は、昭和三十一年分の所得税に係る予定納税基準額について準用する。この場合において、同項中「昭和二十九年」とあるのは「昭和三十年」と、「三十万円」とあるのは「三十五万円」と、「一万一千円」とあるのは「一万三千五百円」と、「附則第四項の規定により読み替えられた新法」とあるのは「新法」と、「旧法第四十条」とあるのは「附則第四項の規定により読み替えられた新法第四十条」と、「旧法第三十八条」とあるのは「旧法第三十八条又は新法第三十八条」と、「旧法第三十七条、第四十一条第一項又は第四十二条」とあるのは「新法第三十七条、第四十一条第一項又は第四十二条」と、「旧法第四十一条第二項」とあるのは「新法第四十一条第二項」と、「旧法第十七条」とあるのは「新法第十七条」と読み替えるものとする。
10 昭和三十年において純損失の金額がある場合における新法第三十六条の規定の適用については、昭和二十九年分の所得税の計算の基礎となつた課税総所得金額、課税退職所得金額又は課税山林所得金額に対し旧法第十三条から第十五条までの規定により計算した所得税額と、命令で定めるところにより当該課税総所得金額、課税退職所得金額又は課税山林所得金額から当該純損失の全部又は一部を控除して旧法第十三条から第十五条までの規定により計算した所得税額との差額（同年分の所得税額（旧法第十七条に規定する所得に係る税額並びに利子税額、過少申告加算税額、無申告加算税額、源泉徴収加算税額、重加算税額及び延滞加算税額に相当する税額を除く。）をこえる場合には、当該税額）に相当する金額を新法第三十六条第一項の規定により還付の請求をすることができる所得税額とする。
11 前項の規定は、昭和三十一年において純損失の金額があることにより新法第三十六条の規定を適用する場合について準用する。この場合において、同項中「昭和二十九年分」とあるのは「昭和三十年分」と、「旧法第十三条から第十五条まで」とあるのは「附則第四項の規定により読み替えられた新法第十三条から第十五条まで」と、「旧法第十七条」とあるのは「新法第十七条」と読み替えるものとする。
12 新法別表第三及び別表第四は、昭和三十年七月一日以後の支給に係る給与所得について適用し、同日前の支給に係る給与所得については、なお従前の例による。
13 附則第四項の規定により読み替えられた新法第三十八条の二の規定は、昭和三十年中の支給に係る退職所得で同年七月一日以後に支払われるものについて適用し、同年中の支給に係る退職所得で同日前に支払われたものについては、なお従前の例による。
14 新法別表第五は、昭和三十一年一月一日以後の支給に係る退職所得について適用する。
15 昭和三十年中の支給に係る退職所得で同年一月一日から六月三十日までの間に支払われた退職所得につき旧法第三十八条の二の規定により徴収された所得税額が、当該所得につき附則第四項の規定により読み替えられた新法第三十八条の二の規定を適用した場合において徴収すべきこととなる所得税額をこえるときは、当該退職所得の支払を受けた者は、政府に対し、そのこえる額の還付を請求することができる。
16 前項の還付を請求しようとする者は、命令で定めるところにより、この法律の施行の日から起算して三月以内に、旧法第三十八条の二の規定により徴収され、かつ、納付された所得税額及び当該請求に係る退職所得につき新法第九条第六号に規定する命令で定めるところにより計算した勤続年数及びその基礎となつた勤続期間を証する書類を添え、政府に対し、請求書を提出しなければならない。
17 前二項の規定による還付の請求があつた場合においては、昭和三十年分の所得税に係る申告、納付、徴収（退職所得に係る源泉徴収を除く。）及び還付（当該請求に係る還付を除く。）の規定並びに同年七月一日以後支払を受ける退職所得に対する附則第四項の規定により読み替えられた新法第三十八条の二第一項第二号の規定の適用上、当該請求に係る退職所得について旧法第三十八条の二の規定により徴収された所得税額から当該請求により還付すべき金額を控除した金額の所得税の徴収が行われたものとみなす。
18 この法律の施行前に昭和三十年分の所得税につき旧法第二十九条第一項から第三項までの規定による申告書を提出した者及びこの法律の施行前に同年分の所得税につき旧法第四十四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の施行前に旧法第四十四条第五項において準用する同条第一項から第三項まで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）につき新法の規定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、この法律の施行の日から起算して二月以内に、政府に対し、更正の請求をすることができる。
19 前項の規定による更正の請求は、新法第二十七条第六項の規定による更正の請求とみなして、同条第七項及び第八項、新法第三十二条第三項並びに新法第七章の規定を適用する。この場合において、新法第三十二条第三項において準用する新法第三十一条第三項中「確定申告書又は損失申告書の提出期限」とあるのは、「昭和三十年七月一日」とする。
20 所得税法の一部を改正する法律（昭和二十九年法律第五十二号。以下「二十九年改正法」という。）の一部を次のように改正する。
附則第六項中「附則第八項」を「附則第九項」に改め、附則第九項を削り、附則第六項から第八項までを一項ずつ繰り下げ、附則第五項の次に次の一項を加える。
DA00171６ 昭和二十五年から昭和二十八年までの各年において変動所得（所得税法の一部を改正する法律（昭和二十七年法律第五十三号）附則第六項又は所得税法の一部を改正する法律（昭和二十八年法律第百七十三号）附則第九項の規定により変動所得とみなされるものを含む。以下この項において「旧変動所得」という。）があつた場合において、昭和二十八年分の旧変動所得について旧法第十四条第一項の規定の適用があつたとき、又は同年において昭和二十七年分以前の旧変動所得につき旧法第十四条の二第一項の規定の適用があつたときは、昭和二十九年分の総所得金額に対する所得税の税額は、納税義務者の選択により、第一号に掲げる税額（第二号又は第三号に掲げる場合に該当するときは、当該各号に掲げる税額を加算した税額）から第四号に掲げる税額（第五号に掲げる場合に該当するときは、同号に掲げる税額を加算した税額）を控除した金額によることができる。
一 附則第四項の規定により読み替えられた新法の規定により計算した昭和二十九年分の課税総所得金額（同年において新法第十四条の規定の適用を受けることができるときは、同条第一号に規定する調整所得金額）に旧変動所得（昭和二十八年において旧法第十四条第一項又は第十四条の二第一項の規定の適用があつたものに限る。以下同じ。）に係る特別所得金額として命令で定める金額の四分の一に相当する金額を加算した金額（昭和二十九年において課税総所得金額がない場合においては、命令で定めるところにより、附則第四項の規定により読み替えられた新法第十一条の三から第十二条までの規定による控除額又は同年の純損失の金額若しくは新法第九条の四の規定により同年分の総所得金額の計算上控除する金額の全部又は一部を減じて得た金額。以下「選択調整所得金額」という。）に対し新法第十三条第一項に規定する税率を適用して計算した税額（選択調整所得金額が六十五万円以下であるときは、当該金額を新法第十四条第一号に規定する調整所得金額とみなして、新法別表第一により求めた税額）
二 昭和二十九年において新法第十四条の規定の適用を受けることができる場合においては、前号に掲げる税額の選択調整所得金額に対する割合を同条第一号に規定する同年分の変動所得の超過額（同年分の課税総所得金額が当該超過額に満たないときは、課税総所得金額）の五分の四に相当する金額に乗じて計算した税額
三 旧変動所得が昭和二十六年から昭和二十八年までの間に生じたものである場合においては、第一号に掲げる税額の選択調整所得金額に対する割合を、当該旧変動所得が生じた年の区分に応じ、昭和二十六年分の旧変動所得に係る特別所得金額の四分の一、昭和二十七年分の旧変動所得に係る特別所得金額の四分の二又は昭和二十八年分の旧変動所得に係る特別所得金額の四分の三に相当する金額に乗じて計算した税額
四 旧変動所得に係る特別所得金額に対する従前の税額として命令で定める額の四分の一に相当する税額
五 旧変動所得が昭和二十六年から昭和二十八年までの間に生じたものである場合においては、当該旧変動所得が生じた年の区分に応じ、昭和二十六年分の旧変動所得に係る特別所得金額に対する従前の税額の四分の一、昭和二十七年分の旧変動所得に係る特別所得金額に対する従前の税額の四分の二又は昭和二十八年分の旧変動所得に係る特別所得金額に対する従前の税額の四分の三に相当する税額
附則第十二項を削り、附則第十三項以下を一項ずつ繰り上げる。
21 この法律の施行前に昭和二十九年分の所得税につき旧法第二十六条、第二十六条の二、第二十七条又は第二十九条の規定による申告書を提出した者及びこの法律の施行前に同年分の所得税につき旧法第四十四条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の施行前に旧法第四十四条の規定による更正があつたときは、その更正後の事項）につき前項の規定による改正後の二十九年改正法附則第六項の規定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、この法律の施行の日から起算して二月以内に、政府に対し、更正の請求をすることができる。附則第十九項の規定（新法第三十二条第三項の規定の適用に関する部分を除く。）は、この場合について準用する。
22 附則第二十項の規定による改正後の二十九年改正法附則第六項の規定の適用を受ける者は、同項第四号に掲げる税額（同項第五号に掲げる税額を加算すべきときは、当該加算後の税額）が同項第一号に掲げる税額（同項第二号又は第三号に掲げる税額を加算すべきときは、当該加算後の税額）をこえるとき、又は同項の規定の適用により昭和二十九年分の所得税額の全部若しくは一部が過納となるときは、命令で定めるところにより、同年分の所得税に係る確定申告書若しくは損失申告書又は前項の規定による更正の請求をする書類にその旨を附記して、政府に対し、そのこえる額又は過納額に相当する所得税額の還付を請求することができる。
23 新法第三十六条第四項から第八項まで及び第三十六条の二第二項の規定は、前項の規定による還付の請求があつた場合について準用する。この場合において、新法第三十六条第七項中「損失申告書の提出期限」とあるのは、「確定申告書、損失申告書又は更正の請求をする書類の提出の日」と読み替えるものとする。
附則別表第一 昭和30年分の所得税の簡易税額表（附則第四項の規定により読み替えられた新法第十五条第一項及び第四項の規定による所得税額表）
(一)
|
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
|
円 |
円 |
円 |
％ |
円 |
円 |
円 |
％ |
円 |
円 |
円 |
％ |
|
500円未満 |
0 |
0 |
40,000 |
41,000 |
6,750 |
16 |
85,000 |
86,000 |
16,250 |
19 |
|
|
500 |
1,000 |
75 |
15 |
41,000 |
42,000 |
6,950 |
16 |
86,000 |
87,000 |
16,500 |
19 |
|
1,000 |
1,500 |
150 |
15 |
42,000 |
43,000 |
7,150 |
17 |
87,000 |
88,000 |
16,750 |
19 |
|
1,500 |
2,000 |
225 |
15 |
43,000 |
44,000 |
7,350 |
17 |
88,000 |
89,000 |
17,000 |
19 |
|
2,000 |
2,500 |
300 |
15 |
44,000 |
45,000 |
7,550 |
17 |
89,000 |
90,000 |
17,250 |
19 |
|
2,500 |
3,000 |
375 |
15 |
45,000 |
46,000 |
7,750 |
17 |
90,000 |
91,000 |
17,500 |
19 |
|
3,000 |
3,500 |
450 |
15 |
46,000 |
47,000 |
7,950 |
17 |
91,000 |
92,000 |
17,750 |
19 |
|
3,500 |
4,000 |
525 |
15 |
47,000 |
48,000 |
8,150 |
17 |
92,000 |
93,000 |
18,000 |
19 |
|
4,000 |
4,500 |
600 |
15 |
48,000 |
49,000 |
8,350 |
17 |
93,000 |
94,000 |
18,250 |
19 |
|
4,500 |
5,000 |
675 |
15 |
49,000 |
50,000 |
8,550 |
17 |
94,000 |
95,000 |
18,500 |
19 |
|
5,000 |
6,000 |
750 |
15 |
50,000 |
51,000 |
8,750 |
17 |
95,000 |
96,000 |
18,750 |
19 |
|
6,000 |
7,000 |
900 |
15 |
51,000 |
52,000 |
8,950 |
17 |
96,000 |
97,000 |
19,000 |
19 |
|
7,000 |
8,000 |
1,050 |
15 |
52,000 |
53,000 |
9,150 |
17 |
97,000 |
98,000 |
19,250 |
19 |
|
8,000 |
9,000 |
1,200 |
15 |
53,000 |
54,000 |
9,350 |
17 |
98,000 |
99,000 |
19,500 |
19 |
|
9,000 |
10,000 |
1,350 |
15 |
54,000 |
55,000 |
9,550 |
17 |
99,000 |
100,000 |
19,750 |
19 |
|
10,000 |
11,000 |
1,500 |
15 |
55,000 |
56,000 |
9,750 |
17 |
100,000 |
102,000 |
20,000 |
20 |
|
11,000 |
12,000 |
1,650 |
15 |
56,000 |
57,000 |
9,950 |
17 |
102,000 |
104,000 |
20,500 |
20 |
|
12,000 |
13,000 |
1,800 |
15 |
57,000 |
58,000 |
10,150 |
17 |
104,000 |
106,000 |
21,000 |
20 |
|
13,000 |
14,000 |
1,950 |
15 |
58,000 |
59,000 |
10,350 |
17 |
106,000 |
108,000 |
21,500 |
20 |
|
14,000 |
15,000 |
2,100 |
15 |
59,000 |
60,000 |
10,550 |
17 |
108,000 |
110,000 |
22,000 |
20 |
|
15,000 |
16,000 |
2,250 |
15 |
60,000 |
61,000 |
10,750 |
17 |
110,000 |
112,000 |
22,500 |
20 |
|
16,000 |
17,000 |
2,400 |
15 |
61,000 |
62,000 |
10,950 |
17 |
112,000 |
114,000 |
23,000 |
20 |
|
17,000 |
18,000 |
2,550 |
15 |
62,000 |
63,000 |
11,150 |
17 |
114,000 |
116,000 |
23,500 |
20 |
|
18,000 |
19,000 |
2,700 |
15 |
63,000 |
64,000 |
11,350 |
18 |
116,000 |
118,000 |
24,000 |
20 |
|
19,000 |
20,000 |
2,850 |
15 |
64,000 |
65,000 |
11,550 |
18 |
118,000 |
120,000 |
24,500 |
20 |
|
20,000 |
21,000 |
3,000 |
15 |
65,000 |
66,000 |
11,750 |
18 |
120,000 |
122,000 |
25,000 |
20 |
|
21,000 |
22,000 |
3,150 |
15 |
66,000 |
67,000 |
11,950 |
18 |
122,000 |
124,000 |
25,500 |
20 |
|
22,000 |
23,000 |
3,300 |
15 |
67,000 |
68,000 |
12,150 |
18 |
124,000 |
126,000 |
26,000 |
20 |
|
23,000 |
24,000 |
3,450 |
15 |
68,000 |
69,000 |
12,350 |
18 |
126,000 |
128,000 |
26,500 |
21 |
|
24,000 |
25,000 |
3,600 |
15 |
69,000 |
70,000 |
12,550 |
18 |
128,000 |
130,000 |
27,000 |
21 |
|
25,000 |
26,000 |
3,750 |
15 |
70,000 |
71,000 |
12,750 |
18 |
130,000 |
132,000 |
27,500 |
21 |
|
26,000 |
27,000 |
3,950 |
15 |
71,000 |
72,000 |
12,950 |
18 |
132,000 |
134,000 |
28,000 |
21 |
|
27,000 |
28,000 |
4,150 |
15 |
72,000 |
73,000 |
13,150 |
18 |
134,000 |
136,000 |
28,500 |
21 |
|
28,000 |
29,000 |
4,350 |
15 |
73,000 |
74,000 |
13,350 |
18 |
136,000 |
138,000 |
29,050 |
21 |
|
29,000 |
30,000 |
4,550 |
15 |
74,000 |
75,000 |
13,550 |
18 |
138,000 |
140,000 |
29,650 |
21 |
|
30,000 |
31,000 |
4,750 |
15 |
75,000 |
76,000 |
13,750 |
18 |
140,000 |
142,000 |
30,250 |
21 |
|
31,000 |
32,000 |
4,950 |
15 |
76,000 |
77,000 |
14,000 |
18 |
142,000 |
144,000 |
30,850 |
21 |
|
32,000 |
33,000 |
5,150 |
16 |
77,000 |
78,000 |
14,250 |
18 |
144,000 |
146,000 |
31,450 |
21 |
|
33,000 |
34,000 |
5,350 |
16 |
78,000 |
79,000 |
14,500 |
18 |
146,000 |
148,000 |
32,050 |
21 |
|
34,000 |
35,000 |
5,550 |
16 |
79,000 |
80,000 |
14,750 |
18 |
148,000 |
150,000 |
32,650 |
22 |
|
35,000 |
36,000 |
5,750 |
16 |
80,000 |
81,000 |
15,000 |
18 |
150,000 |
152,000 |
33,250 |
22 |
|
36,000 |
37,000 |
5,950 |
16 |
81,000 |
82,000 |
15,250 |
18 |
152,000 |
154,000 |
33,850 |
22 |
|
37,000 |
38,000 |
6,150 |
16 |
82,000 |
83,000 |
15,500 |
18 |
154,000 |
156,000 |
34,450 |
22 |
|
38,000 |
39,000 |
6,350 |
16 |
83,000 |
84,000 |
15,750 |
18 |
156,000 |
158,000 |
35,050 |
22 |
|
39,000 |
40,000 |
6,550 |
16 |
84,000 |
85,000 |
16,000 |
19 |
158,000 |
160,000 |
35,650 |
22 |
(二)
|
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
課税総所得金額、調整所得金額又は課税退職所得金額 (イ) |
税額(ロ) |
(ロ)の(イ)に対する割合 |
|||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
||||||
|
円 |
円 |
円 |
％ |
円 |
円 |
円 |
％ |
円 |
円 |
円 |
％ |
|
160,000 |
162,000 |
36,250 |
22 |
275,000 |
278,000 |
72,000 |
26 |
440,000 |
444,000 |
131,750 |
29 |
|
162,000 |
164,000 |
36,850 |
22 |
278,000 |
281,000 |
73,050 |
26 |
444,000 |
448,000 |
133,350 |
30 |
|
164,000 |
166,000 |
37,450 |
22 |
281,000 |
284,000 |
74,100 |
26 |
448,000 |
452,000 |
134,950 |
30 |
|
166,000 |
168,000 |
38,050 |
22 |
284,000 |
287,000 |
75,150 |
26 |
452,000 |
456,000 |
136,550 |
30 |
|
168,000 |
170,000 |
38,650 |
23 |
287,000 |
290,000 |
76,200 |
26 |
456,000 |
460,000 |
138,150 |
30 |
|
170,000 |
172,000 |
39,250 |
23 |
290,000 |
293,000 |
77,250 |
26 |
460,000 |
464,000 |
139,750 |
30 |
|
172,000 |
174,000 |
39,850 |
23 |
293,000 |
296,000 |
78,300 |
26 |
464,000 |
468,000 |
141,350 |
30 |
|
174,000 |
176,000 |
40,450 |
23 |
296,000 |
299,000 |
79,350 |
26 |
468,000 |
472,000 |
142,950 |
30 |
|
176,000 |
178,000 |
41,050 |
23 |
299,000 |
302,000 |
80,400 |
26 |
472,000 |
476,000 |
144,550 |
30 |
|
178,000 |
180,000 |
41,650 |
23 |
302,000 |
305,000 |
81,450 |
26 |
476,000 |
480,000 |
146,150 |
30 |
|
180,000 |
182,000 |
42,250 |
23 |
305,000 |
308,000 |
82,500 |
27 |
480,000 |
485,000 |
147,750 |
30 |
|
182,000 |
184,000 |
42,850 |
23 |
308,000 |
311,000 |
83,550 |
27 |
485,000 |
490,000 |
149,750 |
30 |
|
184,000 |
186,000 |
43,450 |
23 |
311,000 |
314,000 |
84,600 |
27 |
490,000 |
495,000 |
151,750 |
30 |
|
186,000 |
188,000 |
44,050 |
23 |
314,000 |
317,000 |
85,650 |
27 |
495,000 |
500,000 |
153,750 |
31 |
|
188,000 |
190,000 |
44,650 |
23 |
317,000 |
320,000 |
86,700 |
27 |
500,000 |
505,000 |
155,750 |
31 |
|
190,000 |
192,000 |
45,250 |
23 |
320,000 |
324,000 |
87,750 |
27 |
505,000 |
510,000 |
157,750 |
31 |
|
192,000 |
194,000 |
45,850 |
23 |
324,000 |
328,000 |
89,150 |
27 |
510,000 |
515,000 |
159,750 |
31 |
|
194,000 |
196,000 |
46,450 |
23 |
328,000 |
332,000 |
90,550 |
27 |
515,000 |
520,000 |
161,750 |
31 |
|
196,000 |
198,000 |
47,050 |
24 |
332,000 |
336,000 |
91,950 |
27 |
520,000 |
525,000 |
163,750 |
31 |
|
198,000 |
200,000 |
47,650 |
24 |
336,000 |
340,000 |
93,350 |
27 |
525,000 |
530,000 |
165,750 |
31 |
|
200,000 |
203,000 |
48,250 |
24 |
340,000 |
344,000 |
94,750 |
27 |
530,000 |
535,000 |
167,750 |
31 |
|
203,000 |
206,000 |
49,150 |
24 |
344,000 |
348,000 |
96,150 |
27 |
535,000 |
540,000 |
169,750 |
31 |
|
206,000 |
209,000 |
50,050 |
24 |
348,000 |
352,000 |
97,550 |
28 |
540,000 |
545,000 |
171,750 |
31 |
|
209,000 |
212,000 |
50,950 |
24 |
352,000 |
356,000 |
98,950 |
28 |
545,000 |
550,000 |
173,750 |
31 |
|
212,000 |
215,000 |
51,850 |
24 |
356,000 |
360,000 |
100,350 |
28 |
550,000 |
555,000 |
175,750 |
31 |
|
215,000 |
218,000 |
52,750 |
24 |
360,000 |
364,000 |
101,750 |
28 |
555,000 |
560,000 |
177,750 |
32 |
|
218,000 |
221,000 |
53,650 |
24 |
364,000 |
368,000 |
103,150 |
28 |
560,000 |
565,000 |
179,750 |
32 |
|
221,000 |
224,000 |
54,550 |
24 |
368,000 |
372,000 |
104,550 |
28 |
565,000 |
570,000 |
181,750 |
32 |
|
224,000 |
227,000 |
55,450 |
24 |
372,000 |
376,000 |
105,950 |
28 |
570,000 |
575,000 |
183,750 |
32 |
|
227,000 |
230,000 |
56,350 |
24 |
376,000 |
380,000 |
107,350 |
28 |
575,000 |
580,000 |
185,750 |
32 |
|
230,000 |
233,000 |
57,250 |
24 |
380,000 |
384,000 |
108,750 |
28 |
580,000 |
585,000 |
187,750 |
32 |
|
233,000 |
236,000 |
58,150 |
24 |
384,000 |
388,000 |
110,150 |
28 |
585,000 |
590,000 |
189,750 |
32 |
|
236,000 |
239,000 |
59,050 |
25 |
388,000 |
392,000 |
111,550 |
28 |
590,000 |
595,000 |
191,750 |
32 |
|
239,000 |
242,000 |
59,950 |
25 |
392,000 |
396,000 |
112,950 |
28 |
595,000 |
600,000 |
193,750 |
32 |
|
242,000 |
245,000 |
60,850 |
25 |
396,000 |
400,000 |
114,350 |
28 |
600,000 |
605,000 |
195,750 |
32 |
|
245,000 |
248,000 |
61,750 |
25 |
400,000 |
404,000 |
115,750 |
28 |
605,000 |
610,000 |
197,750 |
32 |
|
248,000 |
251,000 |
62,650 |
25 |
404,000 |
408,000 |
117,350 |
29 |
610,000 |
615,000 |
199,750 |
32 |
|
251,000 |
254,000 |
63,600 |
25 |
408,000 |
412,000 |
118,950 |
29 |
615,000 |
620,000 |
201,750 |
32 |
|
254,000 |
257,000 |
64,650 |
25 |
412,000 |
416,000 |
120,550 |
29 |
620,000 |
625,000 |
203,750 |
32 |
|
257,000 |
260,000 |
65,700 |
25 |
416,000 |
420,000 |
122,150 |
29 |
625,000 |
630,000 |
205,750 |
32 |
|
260,000 |
263,000 |
66,750 |
25 |
420,000 |
424,000 |
123,750 |
29 |
630,000 |
635,000 |
207,750 |
32 |
|
263,000 |
266,000 |
67,800 |
25 |
424,000 |
428,000 |
125,350 |
29 |
635,000 |
640,000 |
209,750 |
33 |
|
266,000 |
269,000 |
68,850 |
25 |
428,000 |
432,000 |
126,950 |
29 |
640,000 |
645,000 |
211,750 |
33 |
|
269,000 |
272,000 |
69,900 |
25 |
432,000 |
436,000 |
128,550 |
29 |
645,000 |
650,000 |
213,750 |
33 |
|
272,000 |
275,000 |
70,950 |
26 |
436,000 |
440,000 |
130,150 |
29 |
650,000円 |
215,750 |
33 |
|
（備考） 課税総所得金額とは、総所得金額について、雑損控除、医療費控除、社会保険料控除、生命保険料控除、扶養控除及び基礎控除をした後の金額をいい、調整所得金額とは、第十四条第一号に規定する調整所得金額をいい、課税退職所得金額とは、退職所得の収入金額から200,000円（勤続年数が10年をこえる場合には、そのこえる年数を20,000円に乗じて得た金額を加算した金額（当該金額が500,000円をこえることとなるときは、500,000円とする。））を控除した金額の50％に相当する金額について、雑損控除、医療費控除、社会保険料控除、生命保険料控除、扶養控除及び基礎控除をした後の金額をいう。
附則別表第二 昭和30年分の山林所得に対する所得税の簡易税額表（附則第四項の規定により読み替えられた新法第十五条第二項の規定による所得税額表）
(一)
|
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
500円未満 |
0 |
45,000 |
46,000 |
6,750 |
95,000 |
96,000 |
14,250 |
|
|
500 |
1,000 |
75 |
46,000 |
47,000 |
6,900 |
96,000 |
97,000 |
14,400 |
|
1,000 |
1,500 |
150 |
47,000 |
48,000 |
7,050 |
97,000 |
98,000 |
14,550 |
|
1,500 |
2,000 |
225 |
48,000 |
49,000 |
7,200 |
98,000 |
99,000 |
14,700 |
|
2,000 |
2,500 |
300 |
49,000 |
50,000 |
7,350 |
99,000 |
100,000 |
14,850 |
|
2,500 |
3,000 |
375 |
50,000 |
51,000 |
7,500 |
100,000 |
102,000 |
15,000 |
|
3,000 |
3,500 |
450 |
51,000 |
52,000 |
7,650 |
102,000 |
104,000 |
15,300 |
|
3,500 |
4,000 |
525 |
52,000 |
53,000 |
7,800 |
104,000 |
106,000 |
15,600 |
|
4,000 |
4,500 |
600 |
53,000 |
54,000 |
7,950 |
106,000 |
108,000 |
15,900 |
|
4,500 |
5,000 |
675 |
54,000 |
55,000 |
8,100 |
108,000 |
110,000 |
16,200 |
|
5,000 |
6,000 |
750 |
55,000 |
56,000 |
8,250 |
110,000 |
112,000 |
16,500 |
|
6,000 |
7,000 |
900 |
56,000 |
57,000 |
8,400 |
112,000 |
114,000 |
16,800 |
|
7,000 |
8,000 |
1,050 |
57,000 |
58,000 |
8,550 |
114,000 |
116,000 |
17,100 |
|
8,000 |
9,000 |
1,200 |
58,000 |
59,000 |
8,700 |
116,000 |
118,000 |
17,400 |
|
9,000 |
10,000 |
1,350 |
59,000 |
60,000 |
8,850 |
118,000 |
120,000 |
17,700 |
|
10,000 |
11,000 |
1,500 |
60,000 |
61,000 |
9,000 |
120,000 |
122,000 |
18,000 |
|
11,000 |
12,000 |
1,650 |
61,000 |
62,000 |
9,150 |
122,000 |
124,000 |
18,300 |
|
12,000 |
13,000 |
1,800 |
62,000 |
63,000 |
9,300 |
124,000 |
126,000 |
18,600 |
|
13,000 |
14,000 |
1,950 |
63,000 |
64,000 |
9,450 |
126,000 |
128,000 |
18,950 |
|
14,000 |
15,000 |
2,100 |
64,000 |
65,000 |
9,600 |
128,000 |
130,000 |
19,350 |
|
15,000 |
16,000 |
2,250 |
65,000 |
66,000 |
9,750 |
130,000 |
132,000 |
19,750 |
|
16,000 |
17,000 |
2,400 |
66,000 |
67,000 |
9,900 |
132,000 |
134,000 |
20,150 |
|
17,000 |
18,000 |
2,550 |
67,000 |
68,000 |
10,050 |
134,000 |
136,000 |
20,550 |
|
18,000 |
19,000 |
2,700 |
68,000 |
69,000 |
10,200 |
136,000 |
138,000 |
20,950 |
|
19,000 |
20,000 |
2,850 |
69,000 |
70,000 |
10,350 |
138,000 |
140,000 |
21,350 |
|
20,000 |
21,000 |
3,000 |
70,000 |
71,000 |
10,500 |
140,000 |
142,000 |
21,750 |
|
21,000 |
22,000 |
3,150 |
71,000 |
72,000 |
10,650 |
142,000 |
144,000 |
22,150 |
|
22,000 |
23,000 |
3,300 |
72,000 |
73,000 |
10,800 |
144,000 |
146,000 |
22,550 |
|
23,000 |
24,000 |
3,450 |
73,000 |
74,000 |
10,950 |
146,000 |
148,000 |
22,950 |
|
24,000 |
25,000 |
3,600 |
74,000 |
75,000 |
11,100 |
148,000 |
150,000 |
23,350 |
|
25,000 |
26,000 |
3,750 |
75,000 |
76,000 |
11,250 |
150,000 |
152,000 |
23,750 |
|
26,000 |
27,000 |
3,900 |
76,000 |
77,000 |
11,400 |
152,000 |
154,000 |
24,150 |
|
27,000 |
28,000 |
4,050 |
77,000 |
78,000 |
11,550 |
154,000 |
156,000 |
24,550 |
|
28,000 |
29,000 |
4,200 |
78,000 |
79,000 |
11,700 |
156,000 |
158,000 |
24,950 |
|
29,000 |
30,000 |
4,350 |
79,000 |
80,000 |
11,850 |
158,000 |
160,000 |
25,350 |
|
30,000 |
31,000 |
4,500 |
80,000 |
81,000 |
12,000 |
160,000 |
162,000 |
25,750 |
|
31,000 |
32,000 |
4,650 |
81,000 |
82,000 |
12,150 |
162,000 |
164,000 |
26,150 |
|
32,000 |
33,000 |
4,800 |
82,000 |
83,000 |
12,300 |
164,000 |
166,000 |
26,550 |
|
33,000 |
34,000 |
4,950 |
83,000 |
84,000 |
12,450 |
166,000 |
168,000 |
26,950 |
|
34,000 |
35,000 |
5,100 |
84,000 |
85,000 |
12,600 |
168,000 |
170,000 |
27,350 |
|
35,000 |
36,000 |
5,250 |
85,000 |
86,000 |
12,750 |
170,000 |
172,000 |
27,750 |
|
36,000 |
37,000 |
5,400 |
86,000 |
87,000 |
12,900 |
172,000 |
174,000 |
28,150 |
|
37,000 |
38,000 |
5,550 |
87,000 |
88,000 |
13,050 |
174,000 |
176,000 |
28,550 |
|
38,000 |
39,000 |
5,700 |
88,000 |
89,000 |
13,200 |
176,000 |
178,000 |
28,950 |
|
39,000 |
40,000 |
5,850 |
89,000 |
90,000 |
13,350 |
178,000 |
180,000 |
29,350 |
|
40,000 |
41,000 |
6,000 |
90,000 |
91,000 |
13,500 |
180,000 |
182,000 |
29,750 |
|
41,000 |
42,000 |
6,150 |
91,000 |
92,000 |
13,650 |
182,000 |
184,000 |
30,150 |
|
42,000 |
43,000 |
6,300 |
92,000 |
93,000 |
13,800 |
184,000 |
186,000 |
30,550 |
|
43,000 |
44,000 |
6,450 |
93,000 |
94,000 |
13,950 |
186,000 |
188,000 |
30,950 |
|
44,000 |
45,000 |
6,600 |
94,000 |
95,000 |
14,100 |
188,000 |
190,000 |
31,350 |
(二)
|
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
課税山林所得金額 |
税額 |
|||
|
以上 |
未満 |
以上 |
未満 |
以上 |
未満 |
|||
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
190,000 |
192,000 |
31,750 |
305,000 |
308,000 |
54,750 |
460,000 |
464,000 |
90,000 |
|
192,000 |
194,000 |
32,150 |
308,000 |
311,000 |
55,350 |
464,000 |
468,000 |
91,000 |
|
194,000 |
196,000 |
32,550 |
311,000 |
314,000 |
55,950 |
468,000 |
472,000 |
92,000 |
|
196,000 |
198,000 |
32,950 |
314,000 |
317,000 |
56,550 |
472,000 |
476,000 |
93,000 |
|
198,000 |
200,000 |
33,350 |
317,000 |
320,000 |
57,150 |
476,000 |
480,000 |
94,000 |
|
200,000 |
203,000 |
33,750 |
320,000 |
324,000 |
57,750 |
480,000 |
485,000 |
95,000 |
|
203,000 |
206,000 |
34,350 |
324,000 |
328,000 |
58,550 |
485,000 |
490,000 |
96,250 |
|
206,000 |
209,000 |
34,950 |
328,000 |
332,000 |
59,350 |
490,000 |
495,000 |
97,500 |
|
209,000 |
212,000 |
35,550 |
332,000 |
336,000 |
60,150 |
495,000 |
500,000 |
98,750 |
|
212,000 |
215,000 |
36,150 |
336,000 |
340,000 |
60,950 |
500,000 |
505,000 |
100,000 |
|
215,000 |
218,000 |
36,750 |
340,000 |
344,000 |
61,750 |
505,000 |
510,000 |
101,250 |
|
218,000 |
221,000 |
37,350 |
344,000 |
348,000 |
62,550 |
510,000 |
515,000 |
102,500 |
|
221,000 |
224,000 |
37,950 |
348,000 |
352,000 |
63,350 |
515,000 |
520,000 |
103,750 |
|
224,000 |
227,000 |
38,550 |
352,000 |
356,000 |
64,150 |
520,000 |
525,000 |
105,000 |
|
227,000 |
230,000 |
39,150 |
356,000 |
360,000 |
64,950 |
525,000 |
530,000 |
106,250 |
|
230,000 |
233,000 |
39,750 |
360,000 |
364,000 |
65,750 |
530,000 |
535,000 |
107,500 |
|
233,000 |
236,000 |
40,350 |
364,000 |
368,000 |
66,550 |
535,000 |
540,000 |
108,750 |
|
236,000 |
239,000 |
40,950 |
368,000 |
372,000 |
67,350 |
540,000 |
545,000 |
110,000 |
|
239,000 |
242,000 |
41,550 |
372,000 |
376,000 |
68,150 |
545,000 |
550,000 |
111,250 |
|
242,000 |
245,000 |
42,150 |
376,000 |
380,000 |
69,000 |
550,000 |
555,000 |
112,500 |
|
245,000 |
248,000 |
42,750 |
380,000 |
384,000 |
70,000 |
555,000 |
560,000 |
113,750 |
|
248,000 |
251,000 |
43,350 |
384,000 |
388,000 |
71,000 |
560,000 |
565,000 |
115,000 |
|
251,000 |
254,000 |
43,950 |
388,000 |
392,000 |
72,000 |
565,000 |
570,000 |
116,250 |
|
254,000 |
257,000 |
44,550 |
392,000 |
396,000 |
73,000 |
570,000 |
575,000 |
117,500 |
|
257,000 |
260,000 |
45,150 |
396,000 |
400,000 |
74,000 |
575,000 |
580,000 |
118,750 |
|
260,000 |
263,000 |
45,750 |
400,000 |
404,000 |
75,000 |
580,000 |
585,000 |
120,000 |
|
263,000 |
266,000 |
46,350 |
404,000 |
408,000 |
76,000 |
585,000 |
590,000 |
121,250 |
|
266,000 |
269,000 |
46,950 |
408,000 |
412,000 |
77,000 |
590,000 |
595,000 |
122,500 |
|
269,000 |
272,000 |
47,550 |
412,000 |
416,000 |
78,000 |
595,000 |
600,000 |
123,750 |
|
272,000 |
275,000 |
48,150 |
416,000 |
420,000 |
79,000 |
600,000 |
605,000 |
125,000 |
|
275,000 |
278,000 |
48,750 |
420,000 |
424,000 |
80,000 |
605,000 |
610,000 |
126,250 |
|
278,000 |
281,000 |
49,350 |
424,000 |
428,000 |
81,000 |
610,000 |
615,000 |
127,500 |
|
281,000 |
284,000 |
49,950 |
428,000 |
432,000 |
82,000 |
615,000 |
620,000 |
128,750 |
|
284,000 |
287,000 |
50,550 |
432,000 |
436,000 |
83,000 |
620,000 |
625,000 |
130,000 |
|
287,000 |
290,000 |
51,150 |
436,000 |
440,000 |
84,000 |
625,000 |
630,000 |
131,250 |
|
290,000 |
293,000 |
51,750 |
440,000 |
444,000 |
85,000 |
630,000 |
635,000 |
132,500 |
|
293,000 |
296,000 |
52,350 |
444,000 |
448,000 |
86,000 |
635,000 |
640,000 |
133,750 |
|
296,000 |
299,000 |
52,950 |
448,000 |
452,000 |
87,000 |
640,000 |
645,000 |
135,000 |
|
299,000 |
302,000 |
53,550 |
452,000 |
456,000 |
88,000 |
645,000 |
650,000 |
136,250 |
|
302,000 |
305,000 |
54,150 |
456,000 |
460,000 |
89,000 |
650,000円 |
137,500 |
|
（備考） 課税山林所得金額とは、山林所得の金額について、雑損控除、医療費控除、社会保険料控除、生命保険料控除、扶養控除及び基礎控除をした後の金額をいう。
附則別表第三 昭和30年分の退職所得に対する所得税の簡易税額表（附則第四項の規定により読み替えられた新法第十五条第三項の規定による所得税額表又は附則第四項の規定により読み替えられた新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)
|
退職所得の特別 |
税額 |
退職所得の特別 |
税額 |
退職所得の特別 |
税額 |
退職所得の特別 |
税額 |
||||
|
控除後の金額 |
控除後の金額 |
控除後の金額 |
控除後の金額 |
||||||||
|
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 |
|
1,000円未満 |
0 |
50,000 |
51,000 |
3,750 |
140,000 |
142,000 |
12,750 |
260,000 |
264,000 |
27,500 |
|
|
1,000 |
2,000 |
75 |
51,000 |
52,000 |
3,850 |
142,000 |
144,000 |
12,950 |
264,000 |
268,000 |
28,000 |
|
2,000 |
3,000 |
150 |
52,000 |
53,000 |
3,950 |
144,000 |
146,000 |
13,150 |
268,000 |
272,000 |
28,500 |
|
3,000 |
4,000 |
225 |
53,000 |
54,000 |
4,050 |
146,000 |
148,000 |
13,350 |
272,000 |
276,000 |
29,050 |
|
4,000 |
5,000 |
300 |
54,000 |
55,000 |
4,150 |
148,000 |
150,000 |
13,550 |
276,000 |
280,000 |
29,650 |
|
5,000 |
6,000 |
375 |
55,000 |
56,000 |
4,250 |
150,000 |
152,000 |
13,750 |
280,000 |
284,000 |
30,250 |
|
6,000 |
7,000 |
450 |
56,000 |
57,000 |
4,350 |
152,000 |
154,000 |
14,000 |
284,000 |
288,000 |
30,850 |
|
7,000 |
8,000 |
525 |
57,000 |
58,000 |
4,450 |
154,000 |
156,000 |
14,250 |
288,000 |
292,000 |
31,450 |
|
8,000 |
9,000 |
600 |
58,000 |
59,000 |
4,550 |
156,000 |
158,000 |
14,500 |
292,000 |
296,000 |
32,050 |
|
9,000 |
10,000 |
675 |
59,000 |
60,000 |
4,650 |
158,000 |
160,000 |
14,750 |
296,000 |
300,000 |
32,650 |
|
10,000 |
11,000 |
750 |
60,000 |
62,000 |
4,750 |
160,000 |
162,000 |
15,000 |
300,000 |
304,000 |
33,250 |
|
11,000 |
12,000 |
825 |
62,000 |
64,000 |
4,950 |
162,000 |
164,000 |
15,250 |
304,000 |
308,000 |
33,850 |
|
12,000 |
13,000 |
900 |
64,000 |
66,000 |
5,150 |
164,000 |
166,000 |
15,500 |
308,000 |
312,000 |
34,450 |
|
13,000 |
14,000 |
975 |
66,000 |
68,000 |
5,350 |
166,000 |
168,000 |
15,750 |
312,000 |
316,000 |
35,050 |
|
14,000 |
15,000 |
1,050 |
68,000 |
70,000 |
5,550 |
168,000 |
170,000 |
16,000 |
316,000 |
320,000 |
35,650 |
|
15,000 |
16,000 |
1,125 |
70,000 |
72,000 |
5,750 |
170,000 |
172,000 |
16,250 |
320,000 |
324,000 |
36,250 |
|
16,000 |
17,000 |
1,200 |
72,000 |
74,000 |
5,950 |
172,000 |
174,000 |
16,500 |
324,000 |
328,000 |
36,850 |
|
17,000 |
18,000 |
1,275 |
74,000 |
76,000 |
6,150 |
174,000 |
176,000 |
16,750 |
328,000 |
332,000 |
37,450 |
|
18,000 |
19,000 |
1,350 |
76,000 |
78,000 |
6,350 |
176,000 |
178,000 |
17,000 |
332,000 |
336,000 |
38,050 |
|
19,000 |
20,000 |
1,425 |
78,000 |
80,000 |
6,550 |
178,000 |
180,000 |
17,250 |
336,000 |
340,000 |
38,650 |
|
20,000 |
21,000 |
1,500 |
80,000 |
82,000 |
6,750 |
180,000 |
182,000 |
17,500 |
340,000 |
344,000 |
39,250 |
|
21,000 |
22,000 |
1,575 |
82,000 |
84,000 |
6,950 |
182,000 |
184,000 |
17,750 |
344,000 |
348,000 |
39,850 |
|
22,000 |
23,000 |
1,650 |
84,000 |
86,000 |
7,150 |
184,000 |
186,000 |
18,000 |
348,000 |
352,000 |
40,450 |
|
23,000 |
24,000 |
1,725 |
86,000 |
88,000 |
7,350 |
186,000 |
188,000 |
18,250 |
352,000 |
356,000 |
41,050 |
|
24,000 |
25,000 |
1,800 |
88,000 |
90,000 |
7,550 |
188,000 |
190,000 |
18,500 |
356,000 |
360,000 |
41,650 |
|
25,000 |
26,000 |
1,875 |
90,000 |
92,000 |
7,750 |
190,000 |
192,000 |
18,750 |
360,000 |
364,000 |
42,250 |
|
26,000 |
27,000 |
1,950 |
92,000 |
94,000 |
7,950 |
192,000 |
194,000 |
19,000 |
364,000 |
368,000 |
42,850 |
|
27,000 |
28,000 |
2,025 |
94,000 |
96,000 |
8,150 |
194,000 |
196,000 |
19,250 |
368,000 |
372,000 |
43,450 |
|
28,000 |
29,000 |
2,100 |
96,000 |
98,000 |
8,350 |
196,000 |
198,000 |
19,500 |
372,000 |
376,000 |
44,050 |
|
29,000 |
30,000 |
2,175 |
98,000 |
100,000 |
8,550 |
198,000 |
200,000 |
19,750 |
376,000 |
380,000 |
44,650 |
|
30,000 |
31,000 |
2,250 |
100,000 |
102,000 |
8,750 |
200,000 |
202,000 |
20,000 |
380,000 |
384,000 |
45,250 |
|
31,000 |
32,000 |
2,325 |
102,000 |
104,000 |
8,950 |
202,000 |
204,000 |
20,250 |
384,000 |
388,000 |
45,850 |
|
32,000 |
33,000 |
2,400 |
104,000 |
106,000 |
9,150 |
204,000 |
206,000 |
20,500 |
388,000 |
392,000 |
46,450 |
|
33,000 |
34,000 |
2,475 |
106,000 |
108,000 |
9,350 |
206,000 |
208,000 |
20,750 |
392,000 |
396,000 |
47,050 |
|
34,000 |
35,000 |
2,550 |
108,000 |
110,000 |
9,550 |
208,000 |
210,000 |
21,000 |
396,000 |
400,000 |
47,650 |
|
35,000 |
36,000 |
2,625 |
110,000 |
112,000 |
9,750 |
210,000 |
212,000 |
21,250 |
400,000 |
404,000 |
48,250 |
|
36,000 |
37,000 |
2,700 |
112,000 |
114,000 |
9,950 |
212,000 |
214,000 |
21,500 |
404,000 |
408,000 |
48,850 |
|
37,000 |
38,000 |
2,775 |
114,000 |
116,000 |
10,150 |
214,000 |
216,000 |
21,750 |
408,000 |
412,000 |
49,450 |
|
38,000 |
39,000 |
2,850 |
116,000 |
118,000 |
10,350 |
216,000 |
218,000 |
22,000 |
412,000 |
416,000 |
50,050 |
|
39,000 |
40,000 |
2,925 |
118,000 |
120,000 |
10,550 |
218,000 |
220,000 |
22,250 |
416,000 |
420,000 |
50,650 |
|
40,000 |
41,000 |
3,000 |
120,000 |
122,000 |
10,750 |
220,000 |
224,000 |
22,500 |
420,000 |
424,000 |
51,250 |
|
41,000 |
42,000 |
3,075 |
122,000 |
124,000 |
10,950 |
224,000 |
228,000 |
23,000 |
424,000 |
428,000 |
51,850 |
|
42,000 |
43,000 |
3,150 |
124,000 |
126,000 |
11,150 |
228,000 |
232,000 |
23,500 |
428,000 |
432,000 |
52,450 |
|
43,000 |
44,000 |
3,225 |
126,000 |
128,000 |
11,350 |
232,000 |
236,000 |
24,000 |
432,000 |
436,000 |
53,050 |
|
44,000 |
45,000 |
3,300 |
128,000 |
130,000 |
11,550 |
236,000 |
240,000 |
24,500 |
436,000 |
440,000 |
53,650 |
|
45,000 |
46,000 |
3,375 |
130,000 |
132,000 |
11,750 |
240,000 |
244,000 |
25,000 |
440,000 |
444,000 |
54,250 |
|
46,000 |
47,000 |
3,450 |
132,000 |
134,000 |
11,950 |
244,000 |
248,000 |
25,500 |
444,000 |
448,000 |
54,850 |
|
47,000 |
48,000 |
3,525 |
134,000 |
136,000 |
12,150 |
248,000 |
252,000 |
26,000 |
448,000 |
452,000 |
55,450 |
|
48,000 |
49,000 |
3,600 |
136,000 |
138,000 |
12,350 |
252,000 |
256,000 |
26,500 |
452,000 |
456,000 |
56,050 |
|
49,000 |
50,000 |
3,675 |
138,000 |
140,000 |
12,550 |
256,000 |
260,000 |
27,000 |
456,000 |
460,000 |
56,650 |
(二)
|
退職所得の特別 |
税額 |
退職所得の特別 |
税額 |
退職所得の特別 |
税額 |
退職所得の特別 |
税額 |
||||
|
控除後の金額 |
控除後の金額 |
控除後の金額 |
控除後の金額 |
||||||||
|
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 |
|
|
460,000 |
464,000 |
57,250 |
640,000 |
646,000 |
87,750 |
850,000 |
856,000 |
125,750 |
2,200,000 |
4,000,000 |
退職所得の特別控除後の金額に25％を乗じて算出した金額から131,750円を控除した金額 |
|
464,000 |
468,000 |
57,850 |
646,000 |
652,000 |
88,800 |
856,000 |
862,000 |
126,950 |
|||
|
468,000 |
472,000 |
58,450 |
652,000 |
658,000 |
89,850 |
862,000 |
868,000 |
128,150 |
|||
|
472,000 |
476,000 |
59,050 |
658,000 |
664,000 |
90,900 |
868,000 |
874,000 |
129,350 |
|||
|
476,000 |
480,000 |
59,650 |
664,000 |
670,000 |
91,950 |
874,000 |
880,000 |
130,550 |
|||
|
480,000 |
484,000 |
60,250 |
670,000 |
676,000 |
93,000 |
880,000 |
886,000 |
131,750 |
4,000,000 |
6,000,000 |
退職所得の特別控除後の金額に27.5％を乗じて算出した金額から231,750円を控除した金額 |
|
484,000 |
488,000 |
60,850 |
676,000 |
682,000 |
94,050 |
886,000 |
892,000 |
132,950 |
|||
|
488,000 |
492,000 |
61,450 |
682,000 |
688,000 |
95,100 |
892,000 |
898,000 |
134,150 |
|||
|
492,000 |
496,000 |
62,050 |
688,000 |
694,000 |
96,150 |
898,000 |
904,000 |
135,350 |
|||
|
496,000 |
500,000 |
62,650 |
694,000 |
700,000 |
97,200 |
904,000 |
910,000 |
136,550 |
|||
|
500,000 |
504,000 |
63,250 |
700,000 |
706,000 |
98,250 |
910,000 |
916,000 |
137,750 |
6,000,000 |
10,000,000 |
退職所得の特別控除後の金額に30％を乗じて算出した金額から381,750円を控除した金額 |
|
504,000 |
508,000 |
63,950 |
706,000 |
712,000 |
99,300 |
916,000 |
922,000 |
138,950 |
|||
|
508,000 |
512,000 |
64,650 |
712,000 |
718,000 |
100,350 |
922,000 |
928,000 |
140,150 |
|||
|
512,000 |
516,000 |
65,350 |
718,000 |
724,000 |
101,400 |
928,000 |
934,000 |
141,350 |
|||
|
516,000 |
520,000 |
66,050 |
724,000 |
730,000 |
102,450 |
934,000 |
940,000 |
142,550 |
|||
|
520,000 |
526,000 |
66,750 |
730,000 |
736,000 |
103,500 |
940,000 |
946,000 |
143,750 |
10,000,000円以上 |
退職所得の特別控除後の金額に32.5％を乗じて算出した金額から631,750円を控除した金額 |
|
|
526,000 |
532,000 |
67,800 |
736,000 |
742,000 |
104,550 |
946,000 |
952,000 |
144,950 |
|||
|
532,000 |
538,000 |
68,850 |
742,000 |
748,000 |
105,600 |
952,000 |
958,000 |
146,150 |
|||
|
538,000 |
544,000 |
69,900 |
748,000 |
754,000 |
106,650 |
958,000 |
964,000 |
147,350 |
|||
|
544,000 |
550,000 |
70,950 |
754,000 |
760,000 |
107,700 |
964,000 |
970,000 |
148,550 |
|||
|
550,000 |
556,000 |
72,000 |
760,000 |
766,000 |
108,750 |
970,000 |
976,000 |
149,750 |
|||
|
556,000 |
562,000 |
73,050 |
766,000 |
772,000 |
109,800 |
976,000 |
982,000 |
150,950 |
|||
|
562,000 |
568,000 |
74,100 |
772,000 |
778,000 |
110,850 |
982,000 |
988,000 |
152,150 |
|||
|
568,000 |
574,000 |
75,150 |
778,000 |
784,000 |
111,900 |
988,000 |
994,000 |
153,350 |
|||
|
574,000 |
580,000 |
76,200 |
784,000 |
790,000 |
112,950 |
994,000 |
1,000,000 |
154,550 |
|||
|
580,000 |
586,000 |
77,250 |
790,000 |
796,000 |
114,000 |
1,000,000 |
1,300,000 |
退職所得の特別控除後の金額に20％を乗じて算出した金額から44,250円を控除した金額 |
|||
|
586,000 |
592,000 |
78,300 |
796,000 |
802,000 |
115,050 |
||||||
|
592,000 |
598,000 |
79,350 |
802,000 |
808,000 |
116,150 |
||||||
|
598,000 |
604,000 |
80,400 |
808,000 |
814,000 |
117,350 |
||||||
|
604,000 |
610,000 |
81,450 |
814,000 |
820,000 |
118,550 |
||||||
|
610,000 |
616,000 |
82,500 |
820,000 |
826,000 |
119,750 |
1,300,000 |
2,200,000 |
退職所得の特別控除後の金額に22.5％を乗じて算出した金額から76,750円を控除した金額 |
|||
|
616,000 |
622,000 |
83,550 |
826,000 |
832,000 |
120,950 |
||||||
|
622,000 |
628,000 |
84,600 |
832,000 |
838,000 |
122,150 |
||||||
|
628,000 |
634,000 |
85,650 |
838,000 |
844,000 |
123,350 |
||||||
|
634,000 |
640,000 |
86,700 |
844,000 |
850,000 |
124,550 |
||||||
（備考 税額の求め方）
(一) まず、退職所得の収入金額から、
(イ) 退職の日までの勤続年数が10年以下のときは、200,000円
(ロ) 退職の日までの勤続年数が10年をこえ25年以下のときは、10年をこえる当該年数を20,000円に乗じて得た金額と200,000円との合計額
(ハ) 退職の日までの勤続年数が25年をこえるときは、500,000円を控除した金額（退職所得の特別控除後の金額という。）を求める。
(二) 次に、退職所得の特別控除後の金額に応じ「退職所得の特別控除後の金額」欄に該当する行を求め、その行の「税額」欄に記載されている金額が、その退職所得に対する税額である。
附則別表第四 昭和30年分の給与所得に係る年末調整のための簡易税額表（附則第四項の規定により読み替えられた新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 |
||||||
|
その年の給与所得控除、社会保険料控除及び生命保険料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 |
以上 |
未満 |
|
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
0 |
75,500円未満 |
115,500円未満 |
140,500円未満 |
165,500円未満 |
180,500円未満 |
|||||
|
75 |
75,500 |
76,000 |
115,500 |
116,000 |
140,500 |
141,000 |
165,500 |
166,000 |
180,500 |
181,000 |
|
150 |
76,000 |
76,500 |
116,000 |
116,500 |
141,000 |
141,500 |
166,000 |
166,500 |
181,000 |
181,500 |
|
225 |
76,500 |
77,000 |
116,500 |
117,000 |
141,500 |
142,000 |
166,500 |
167,000 |
181,500 |
182,000 |
|
300 |
77,000 |
77,500 |
117,000 |
117,500 |
142,000 |
142,500 |
167,000 |
167,500 |
182,000 |
182,500 |
|
375 |
77,500 |
78,000 |
117,500 |
118,000 |
142,500 |
143,000 |
167,500 |
168,000 |
182,500 |
183,000 |
|
450 |
78,000 |
78,500 |
118,000 |
118,500 |
143,000 |
143,500 |
168,000 |
168,500 |
183,000 |
183,500 |
|
525 |
78,500 |
79,000 |
118,500 |
119,000 |
143,500 |
144,000 |
168,500 |
169,000 |
183,500 |
184,000 |
|
600 |
79,000 |
79,500 |
119,000 |
119,500 |
144,000 |
144,500 |
169,000 |
169,500 |
184,000 |
184,500 |
|
675 |
79,500 |
80,000 |
119,500 |
120,000 |
144,500 |
145,000 |
169,500 |
170,000 |
184,500 |
185,000 |
|
750 |
80,000 |
81,000 |
120,000 |
121,000 |
145,000 |
146,000 |
170,000 |
171,000 |
185,000 |
186,000 |
|
900 |
81,000 |
82,000 |
121,000 |
122,000 |
146,000 |
147,000 |
171,000 |
172,000 |
186,000 |
187,000 |
|
1,050 |
82,000 |
83,000 |
122,000 |
123,000 |
147,000 |
148,000 |
172,000 |
173,000 |
187,000 |
188,000 |
|
1,200 |
83,000 |
84,000 |
123,000 |
124,000 |
148,000 |
149,000 |
173,000 |
174,000 |
188,000 |
189,000 |
|
1,350 |
84,000 |
85,000 |
124,000 |
125,000 |
149,000 |
150,000 |
174,000 |
175,000 |
189,000 |
190,000 |
|
1,500 |
85,000 |
86,000 |
125,000 |
126,000 |
150,000 |
151,000 |
175,000 |
176,000 |
190,000 |
191,000 |
|
1,650 |
86,000 |
87,000 |
126,000 |
127,000 |
151,000 |
152,000 |
176,000 |
177,000 |
191,000 |
192,000 |
|
1,800 |
87,000 |
88,000 |
127,000 |
128,000 |
152,000 |
153,000 |
177,000 |
178,000 |
192,000 |
193,000 |
|
1,950 |
88,000 |
89,000 |
128,000 |
129,000 |
153,000 |
154,000 |
178,000 |
179,000 |
193,000 |
194,000 |
|
2,100 |
89,000 |
90,000 |
129,000 |
130,000 |
154,000 |
155,000 |
179,000 |
180,000 |
194,000 |
195,000 |
|
2,250 |
90,000 |
91,000 |
130,000 |
131,000 |
155,000 |
156,000 |
180,000 |
181,000 |
195,000 |
196,000 |
|
2,400 |
91,000 |
92,000 |
131,000 |
132,000 |
156,000 |
157,000 |
181,000 |
182,000 |
196,000 |
197,000 |
|
2,550 |
92,000 |
93,000 |
132,000 |
133,000 |
157,000 |
158,000 |
182,000 |
183,000 |
197,000 |
198,000 |
|
2,700 |
93,000 |
94,000 |
133,000 |
134,000 |
158,000 |
159,000 |
183,000 |
184,000 |
198,000 |
199,000 |
|
2,850 |
94,000 |
95,000 |
134,000 |
135,000 |
159,000 |
160,000 |
184,000 |
185,000 |
199,000 |
200,000 |
|
3,000 |
95,000 |
96,000 |
135,000 |
136,000 |
160,000 |
161,000 |
185,000 |
186,000 |
200,000 |
201,000 |
|
3,150 |
96,000 |
97,000 |
136,000 |
137,000 |
161,000 |
162,000 |
186,000 |
187,000 |
201,000 |
202,000 |
|
3,300 |
97,000 |
98,000 |
137,000 |
138,000 |
162,000 |
163,000 |
187,000 |
188,000 |
202,000 |
203,000 |
|
3,450 |
98,000 |
99,000 |
138,000 |
139,000 |
163,000 |
164,000 |
188,000 |
189,000 |
203,000 |
204,000 |
|
3,600 |
99,000 |
100,000 |
139,000 |
140,000 |
164,000 |
165,000 |
189,000 |
190,000 |
204,000 |
205,000 |
|
3,750 |
100,000 |
101,000 |
140,000 |
141,000 |
165,000 |
166,000 |
190,000 |
191,000 |
205,000 |
206,000 |
|
3,950 |
101,000 |
102,000 |
141,000 |
142,000 |
166,000 |
167,000 |
191,000 |
192,000 |
206,000 |
207,000 |
|
4,150 |
102,000 |
103,000 |
142,000 |
143,000 |
167,000 |
168,000 |
192,000 |
193,000 |
207,000 |
208,000 |
|
4,350 |
103,000 |
104,000 |
143,000 |
144,000 |
168,000 |
169,000 |
193,000 |
194,000 |
208,000 |
209,000 |
|
4,550 |
104,000 |
105,000 |
144,000 |
145,000 |
169,000 |
170,000 |
194,000 |
195,000 |
209,000 |
210,000 |
|
4,750 |
105,000 |
106,000 |
145,000 |
146,000 |
170,000 |
171,000 |
195,000 |
196,000 |
210,000 |
211,000 |
|
4,950 |
106,000 |
107,000 |
146,000 |
147,000 |
171,000 |
172,000 |
196,000 |
197,000 |
211,000 |
212,000 |
|
5,150 |
107,000 |
108,000 |
147,000 |
148,000 |
172,000 |
173,000 |
197,000 |
198,000 |
212,000 |
213,000 |
|
5,350 |
108,000 |
109,000 |
148,000 |
149,000 |
173,000 |
174,000 |
198,000 |
199,000 |
213,000 |
214,000 |
|
5,550 |
109,000 |
110,000 |
149,000 |
150,000 |
174,000 |
175,000 |
199,000 |
200,000 |
214,000 |
215,000 |
|
5,750 |
110,000 |
111,000 |
150,000 |
151,000 |
175,000 |
176,000 |
200,000 |
201,000 |
215,000 |
216,000 |
|
5,950 |
111,000 |
112,000 |
151,000 |
152,000 |
176,000 |
177,000 |
201,000 |
202,000 |
216,000 |
217,000 |
|
6,150 |
112,000 |
113,000 |
152,000 |
153,000 |
177,000 |
178,000 |
202,000 |
203,000 |
217,000 |
218,000 |
|
6,350 |
113,000 |
114,000 |
153,000 |
154,000 |
178,000 |
179,000 |
203,000 |
204,000 |
218,000 |
219,000 |
|
6,550 |
114,000 |
115,000 |
154,000 |
155,000 |
179,000 |
180,000 |
204,000 |
205,000 |
219,000 |
220,000 |
|
6,750 |
115,000 |
116,000 |
155,000 |
156,000 |
180,000 |
181,000 |
205,000 |
206,000 |
220,000 |
221,000 |
|
6,950 |
116,000 |
117,000 |
156,000 |
157,000 |
181,000 |
182,000 |
206,000 |
207,000 |
221,000 |
222,000 |
|
7,150 |
117,000 |
118,000 |
157,000 |
158,000 |
182,000 |
183,000 |
207,000 |
208,000 |
222,000 |
223,000 |
|
7,350 |
118,000 |
119,000 |
158,000 |
159,000 |
183,000 |
184,000 |
208,000 |
209,000 |
223,000 |
224,000 |
|
7,550 |
119,000 |
120,000 |
159,000 |
160,000 |
184,000 |
185,000 |
209,000 |
210,000 |
224,000 |
225,000 |
|
7,750 |
120,000 |
121,000 |
160,000 |
161,000 |
185,000 |
186,000 |
210,000 |
211,000 |
225,000 |
226,000 |
|
7,950 |
121,000 |
122,000 |
161,000 |
162,000 |
186,000 |
187,000 |
211,000 |
212,000 |
226,000 |
227,000 |
|
8,150 |
122,000 |
123,000 |
162,000 |
163,000 |
187,000 |
188,000 |
212,000 |
213,000 |
227,000 |
228,000 |
|
8,350 |
123,000 |
124,000 |
163,000 |
164,000 |
188,000 |
189,000 |
213,000 |
214,000 |
228,000 |
229,000 |
|
8,550 |
124,000 |
125,000 |
164,000 |
165,000 |
189,000 |
190,000 |
214,000 |
215,000 |
229,000 |
230,000 |
|
| |||||||||||
|
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 |
|
195,500円未満 |
210,500円未満 |
225,500円未満 |
240,500円未満 |
255,500円未満 |
270,500円未満 |
||||||
|
195,500 |
196,000 |
210,500 |
211,000 |
225,500 |
226,000 |
240,500 |
241,000 |
255,500 |
256,000 |
270,500 |
271,000 |
|
196,000 |
196,500 |
211,000 |
211,500 |
226,000 |
226,500 |
241,000 |
241,500 |
256,000 |
256,500 |
271,000 |
271,500 |
|
196,500 |
197,000 |
211,500 |
212,000 |
226,500 |
227,000 |
241,500 |
242,000 |
256,500 |
257,000 |
271,500 |
272,000 |
|
197,000 |
197,500 |
212,000 |
212,500 |
227,000 |
227,500 |
242,000 |
242,500 |
257,000 |
257,500 |
272,000 |
272,500 |
|
197,500 |
198,000 |
212,500 |
213,000 |
227,500 |
228,000 |
242,500 |
243,000 |
257,500 |
258,000 |
272,500 |
273,000 |
|
198,000 |
198,500 |
213,000 |
213,500 |
228,000 |
228,500 |
243,000 |
243,500 |
258,000 |
258,500 |
273,000 |
273,500 |
|
198,500 |
199,000 |
213,500 |
214,000 |
228,500 |
229,000 |
243,500 |
244,000 |
258,500 |
259,000 |
273,500 |
274,000 |
|
199,000 |
199,500 |
214,000 |
214,500 |
229,000 |
229,500 |
244,000 |
244,500 |
259,000 |
259,500 |
274,000 |
274,500 |
|
199,500 |
200,000 |
214,500 |
215,000 |
229,500 |
230,000 |
244,500 |
245,000 |
259,500 |
260,000 |
274,500 |
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 |
241,000 |
255,000 |
256,000 |
270,000 |
271,000 |
285,000 |
286,000 |
300,000 |
301,000 |
315,000 |
316,000 |
|
241,000 |
242,000 |
256,000 |
257,000 |
271,000 |
272,000 |
286,000 |
287,000 |
301,000 |
302,000 |
316,000 |
317,000 |
|
242,000 |
243,000 |
257,000 |
258,000 |
272,000 |
273,000 |
287,000 |
288,000 |
302,000 |
303,000 |
317,000 |
318,000 |
|
243,000 |
244,000 |
258,000 |
259,000 |
273,000 |
274,000 |
288,000 |
289,000 |
303,000 |
304,000 |
318,000 |
319,000 |
|
244,000 |
245,000 |
259,000 |
260,000 |
274,000 |
275,000 |
289,000 |
290,000 |
304,000 |
305,000 |
319,000 |
320,000 |
(二)
|
税額 |
扶養親族の数 |
|||||||||
|
0人 |
1人 |
2人 |
3人 |
4人 |
||||||
|
その年の給与所得控除、社会保険料控除及び生命保険料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 |
以上 |
未満 |
|
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
8,750 |
125,000 |
126,000 |
165,000 |
166,000 |
190,000 |
191,000 |
215,000 |
216,000 |
230,000 |
231,000 |
|
8,950 |
126,000 |
127,000 |
166,000 |
167,000 |
191,000 |
192,000 |
216,000 |
217,000 |
231,000 |
232,000 |
|
9,150 |
127,000 |
128,000 |
167,000 |
168,000 |
192,000 |
193,000 |
217,000 |
218,000 |
232,000 |
233,000 |
|
9,350 |
128,000 |
129,000 |
168,000 |
169,000 |
193,000 |
194,000 |
218,000 |
219,000 |
233,000 |
234,000 |
|
9,550 |
129,000 |
130,000 |
169,000 |
170,000 |
194,000 |
195,000 |
219,000 |
220,000 |
234,000 |
235,000 |
|
9,750 |
130,000 |
131,000 |
170,000 |
171,000 |
195,000 |
196,000 |
220,000 |
221,000 |
235,000 |
236,000 |
|
9,950 |
131,000 |
132,000 |
171,000 |
172,000 |
196,000 |
197,000 |
221,000 |
222,000 |
236,000 |
237,000 |
|
10,150 |
132,000 |
133,000 |
172,000 |
173,000 |
197,000 |
198,000 |
222,000 |
223,000 |
237,000 |
238,000 |
|
10,350 |
133,000 |
134,000 |
173,000 |
174,000 |
198,000 |
199,000 |
223,000 |
224,000 |
238,000 |
239,000 |
|
10,550 |
134,000 |
135,000 |
174,000 |
175,000 |
199,000 |
200,000 |
224,000 |
225,000 |
239,000 |
240,000 |
|
10,750 |
135,000 |
136,000 |
175,000 |
176,000 |
200,000 |
201,000 |
225,000 |
226,000 |
240,000 |
241,000 |
|
10,950 |
136,000 |
137,000 |
176,000 |
177,000 |
201,000 |
202,000 |
226,000 |
227,000 |
241,000 |
242,000 |
|
11,150 |
137,000 |
138,000 |
177,000 |
178,000 |
202,000 |
203,000 |
227,000 |
228,000 |
242,000 |
243,000 |
|
11,350 |
138,000 |
139,000 |
178,000 |
179,000 |
203,000 |
204,000 |
228,000 |
229,000 |
243,000 |
244,000 |
|
11,550 |
139,000 |
140,000 |
179,000 |
180,000 |
204,000 |
205,000 |
229,000 |
230,000 |
244,000 |
245,000 |
|
11,750 |
140,000 |
141,000 |
180,000 |
181,000 |
205,000 |
206,000 |
230,000 |
231,000 |
245,000 |
246,000 |
|
11,950 |
141,000 |
142,000 |
181,000 |
182,000 |
206,000 |
207,000 |
231,000 |
232,000 |
246,000 |
247,000 |
|
12,150 |
142,000 |
143,000 |
182,000 |
183,000 |
207,000 |
208,000 |
232,000 |
233,000 |
247,000 |
248,000 |
|
12,350 |
143,000 |
144,000 |
183,000 |
184,000 |
208,000 |
209,000 |
233,000 |
234,000 |
248,000 |
249,000 |
|
12,550 |
144,000 |
145,000 |
184,000 |
185,000 |
209,000 |
210,000 |
234,000 |
235,000 |
249,000 |
250,000 |
|
12,750 |
145,000 |
146,000 |
185,000 |
186,000 |
210,000 |
211,000 |
235,000 |
236,000 |
250,000 |
251,000 |
|
12,950 |
146,000 |
147,000 |
186,000 |
187,000 |
211,000 |
212,000 |
236,000 |
237,000 |
251,000 |
252,000 |
|
13,150 |
147,000 |
148,000 |
187,000 |
188,000 |
212,000 |
213,000 |
237,000 |
238,000 |
252,000 |
253,000 |
|
13,350 |
148,000 |
149,000 |
188,000 |
189,000 |
213,000 |
214,000 |
238,000 |
239,000 |
253,000 |
254,000 |
|
13,550 |
149,000 |
150,000 |
189,000 |
190,000 |
214,000 |
215,000 |
239,000 |
240,000 |
254,000 |
255,000 |
|
13,750 |
150,000 |
151,000 |
190,000 |
191,000 |
215,000 |
216,000 |
240,000 |
241,000 |
255,000 |
256,000 |
|
14,000 |
151,000 |
152,000 |
191,000 |
192,000 |
216,000 |
217,000 |
241,000 |
242,000 |
256,000 |
257,000 |
|
14,250 |
152,000 |
153,000 |
192,000 |
193,000 |
217,000 |
218,000 |
242,000 |
243,000 |
257,000 |
258,000 |
|
14,500 |
153,000 |
154,000 |
193,000 |
194,000 |
218,000 |
219,000 |
243,000 |
244,000 |
258,000 |
259,000 |
|
14,750 |
154,000 |
155,000 |
194,000 |
195,000 |
219,000 |
220,000 |
244,000 |
245,000 |
259,000 |
260,000 |
|
15,000 |
155,000 |
156,000 |
195,000 |
196,000 |
220,000 |
221,000 |
245,000 |
246,000 |
260,000 |
261,000 |
|
15,250 |
156,000 |
157,000 |
196,000 |
197,000 |
221,000 |
222,000 |
246,000 |
247,000 |
261,000 |
262,000 |
|
15,500 |
157,000 |
158,000 |
197,000 |
198,000 |
222,000 |
223,000 |
247,000 |
248,000 |
262,000 |
263,000 |
|
15,750 |
158,000 |
159,000 |
198,000 |
199,000 |
223,000 |
224,000 |
248,000 |
249,000 |
263,000 |
264,000 |
|
16,000 |
159,000 |
160,000 |
199,000 |
200,000 |
224,000 |
225,000 |
249,000 |
250,000 |
264,000 |
265,000 |
|
16,250 |
160,000 |
161,000 |
200,000 |
201,000 |
225,000 |
226,000 |
250,000 |
251,000 |
265,000 |
266,000 |
|
16,500 |
161,000 |
162,000 |
201,000 |
202,000 |
226,000 |
227,000 |
251,000 |
252,000 |
266,000 |
267,000 |
|
16,750 |
162,000 |
163,000 |
202,000 |
203,000 |
227,000 |
228,000 |
252,000 |
253,000 |
267,000 |
268,000 |
|
17,000 |
163,000 |
164,000 |
203,000 |
204,000 |
228,000 |
229,000 |
253,000 |
254,000 |
268,000 |
269,000 |
|
17,250 |
164,000 |
165,000 |
204,000 |
205,000 |
229,000 |
230,000 |
254,000 |
255,000 |
269,000 |
270,000 |
|
17,500 |
165,000 |
166,000 |
205,000 |
206,000 |
230,000 |
231,000 |
255,000 |
256,000 |
270,000 |
271,000 |
|
17,750 |
166,000 |
167,000 |
206,000 |
207,000 |
231,000 |
232,000 |
256,000 |
257,000 |
271,000 |
272,000 |
|
18,000 |
167,000 |
168,000 |
207,000 |
208,000 |
232,000 |
233,000 |
257,000 |
258,000 |
272,000 |
273,000 |
|
18,250 |
168,000 |
169,000 |
208,000 |
209,000 |
233,000 |
234,000 |
258,000 |
259,000 |
273,000 |
274,000 |
|
18,500 |
169,000 |
170,000 |
209,000 |
210,000 |
234,000 |
235,000 |
259,000 |
260,000 |
274,000 |
275,000 |
|
18,750 |
170,000 |
171,000 |
210,000 |
211,000 |
235,000 |
236,000 |
260,000 |
261,000 |
275,000 |
276,000 |
|
19,000 |
171,000 |
172,000 |
211,000 |
212,000 |
236,000 |
237,000 |
261,000 |
262,000 |
276,000 |
277,000 |
|
19,250 |
172,000 |
173,000 |
212,000 |
213,000 |
237,000 |
238,000 |
262,000 |
263,000 |
277,000 |
278,000 |
|
19,500 |
173,000 |
174,000 |
213,000 |
214,000 |
238,000 |
239,000 |
263,000 |
264,000 |
278,000 |
279,000 |
|
19,750 |
174,000 |
175,000 |
214,000 |
215,000 |
239,000 |
240,000 |
264,000 |
265,000 |
279,000 |
280,000 |
|
20,000 |
175,000 |
177,000 |
215,000 |
217,000 |
240,000 |
242,000 |
265,000 |
267,000 |
280,000 |
282,000 |
|
20,500 |
177,000 |
179,000 |
217,000 |
219,000 |
242,000 |
244,000 |
267,000 |
269,000 |
282,000 |
284,000 |
|
21,000 |
179,000 |
181,000 |
219,000 |
221,000 |
244,000 |
246,000 |
269,000 |
271,000 |
284,000 |
286,000 |
|
21,500 |
181,000 |
183,000 |
221,000 |
223,000 |
246,000 |
248,000 |
271,000 |
273,000 |
286,000 |
288,000 |
|
22,000 |
183,000 |
185,000 |
223,000 |
225,000 |
248,000 |
250,000 |
273,000 |
275,000 |
288,000 |
290,000 |
|
| |||||||||||
|
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 |
|
245,000 |
246,000 |
260,000 |
261,000 |
275,000 |
276,000 |
290,000 |
291,000 |
305,000 |
306,000 |
320,000 |
321,000 |
|
246,000 |
247,000 |
261,000 |
262,000 |
276,000 |
277,000 |
291,000 |
292,000 |
306,000 |
307,000 |
321,000 |
322,000 |
|
247,000 |
248,000 |
262,000 |
263,000 |
277,000 |
278,000 |
292,000 |
293,000 |
307,000 |
308,000 |
322,000 |
323,000 |
|
248,000 |
249,000 |
263,000 |
264,000 |
278,000 |
279,000 |
293,000 |
294,000 |
308,000 |
309,000 |
323,000 |
324,000 |
|
249,000 |
250,000 |
264,000 |
265,000 |
279,000 |
280,000 |
294,000 |
295,000 |
309,000 |
310,000 |
324,000 |
325,000 |
|
250,000 |
251,000 |
265,000 |
266,000 |
280,000 |
281,000 |
295,000 |
296,000 |
310,000 |
311,000 |
325,000 |
326,000 |
|
251,000 |
252,000 |
266,000 |
267,000 |
281,000 |
282,000 |
296,000 |
297,000 |
311,000 |
312,000 |
326,000 |
327,000 |
|
252,000 |
253,000 |
267,000 |
268,000 |
282,000 |
283,000 |
297,000 |
298,000 |
312,000 |
313,000 |
327,000 |
328,000 |
|
253,000 |
254,000 |
268,000 |
269,000 |
283,000 |
284,000 |
298,000 |
299,000 |
313,000 |
314,000 |
328,000 |
329,000 |
|
254,000 |
255,000 |
269,000 |
270,000 |
284,000 |
285,000 |
299,000 |
300,000 |
314,000 |
315,000 |
329,000 |
330,000 |
|
255,000 |
256,000 |
270,000 |
271,000 |
285,000 |
286,000 |
300,000 |
301,000 |
315,000 |
316,000 |
330,000 |
331,000 |
|
256,000 |
257,000 |
271,000 |
272,000 |
286,000 |
287,000 |
301,000 |
302,000 |
316,000 |
317,000 |
331,000 |
332,000 |
|
257,000 |
258,000 |
272,000 |
273,000 |
287,000 |
288,000 |
302,000 |
303,000 |
317,000 |
318,000 |
332,000 |
333,000 |
|
258,000 |
259,000 |
273,000 |
274,000 |
288,000 |
289,000 |
303,000 |
304,000 |
318,000 |
319,000 |
333,000 |
334,000 |
|
259,000 |
260,000 |
274,000 |
275,000 |
289,000 |
290,000 |
304,000 |
305,000 |
319,000 |
320,000 |
334,000 |
335,000 |
|
260,000 |
261,000 |
275,000 |
276,000 |
290,000 |
291,000 |
305,000 |
306,000 |
320,000 |
321,000 |
335,000 |
336,000 |
|
261,000 |
262,000 |
276,000 |
277,000 |
291,000 |
292,000 |
306,000 |
307,000 |
321,000 |
322,000 |
336,000 |
337,000 |
|
262,000 |
263,000 |
277,000 |
278,000 |
292,000 |
293,000 |
307,000 |
308,000 |
322,000 |
323,000 |
337,000 |
338,000 |
|
263,000 |
264,000 |
278,000 |
279,000 |
293,000 |
294,000 |
308,000 |
309,000 |
323,000 |
324,000 |
338,000 |
339,000 |
|
264,000 |
265,000 |
279,000 |
280,000 |
294,000 |
295,000 |
309,000 |
310,000 |
324,000 |
325,000 |
339,000 |
340,000 |
|
265,000 |
266,000 |
280,000 |
281,000 |
295,000 |
296,000 |
310,000 |
311,000 |
325,000 |
326,000 |
340,000 |
341,000 |
|
266,000 |
267,000 |
281,000 |
282,000 |
296,000 |
297,000 |
311,000 |
312,000 |
326,000 |
327,000 |
341,000 |
342,000 |
|
267,000 |
268,000 |
282,000 |
283,000 |
297,000 |
298,000 |
312,000 |
313,000 |
327,000 |
328,000 |
342,000 |
343,000 |
|
268,000 |
269,000 |
283,000 |
284,000 |
298,000 |
299,000 |
313,000 |
314,000 |
328,000 |
329,000 |
343,000 |
344,000 |
|
269,000 |
270,000 |
284,000 |
285,000 |
299,000 |
300,000 |
314,000 |
315,000 |
329,000 |
330,000 |
344,000 |
345,000 |
|
270,000 |
271,000 |
285,000 |
286,000 |
300,000 |
301,000 |
315,000 |
316,000 |
330,000 |
331,000 |
345,000 |
346,000 |
|
271,000 |
272,000 |
286,000 |
287,000 |
301,000 |
302,000 |
316,000 |
317,000 |
331,000 |
332,000 |
346,000 |
347,000 |
|
272,000 |
273,000 |
287,000 |
288,000 |
302,000 |
303,000 |
317,000 |
318,000 |
332,000 |
333,000 |
347,000 |
348,000 |
|
273,000 |
274,000 |
288,000 |
289,000 |
303,000 |
304,000 |
318,000 |
319,000 |
333,000 |
334,000 |
348,000 |
349,000 |
|
274,000 |
275,000 |
289,000 |
290,000 |
304,000 |
305,000 |
319,000 |
320,000 |
334,000 |
335,000 |
349,000 |
350,000 |
|
275,000 |
276,000 |
290,000 |
291,000 |
305,000 |
306,000 |
320,000 |
321,000 |
335,000 |
336,000 |
350,000 |
351,000 |
|
276,000 |
277,000 |
291,000 |
292,000 |
306,000 |
307,000 |
321,000 |
322,000 |
336,000 |
337,000 |
351,000 |
352,000 |
|
277,000 |
278,000 |
292,000 |
293,000 |
307,000 |
308,000 |
322,000 |
323,000 |
337,000 |
338,000 |
352,000 |
353,000 |
|
278,000 |
279,000 |
293,000 |
294,000 |
308,000 |
309,000 |
323,000 |
324,000 |
338,000 |
339,000 |
353,000 |
354,000 |
|
279,000 |
280,000 |
294,000 |
295,000 |
309,000 |
310,000 |
324,000 |
325,000 |
339,000 |
340,000 |
354,000 |
355,000 |
|
280,000 |
281,000 |
295,000 |
296,000 |
310,000 |
311,000 |
325,000 |
326,000 |
340,000 |
341,000 |
355,000 |
356,000 |
|
281,000 |
282,000 |
296,000 |
297,000 |
311,000 |
312,000 |
326,000 |
327,000 |
341,000 |
342,000 |
356,000 |
357,000 |
|
282,000 |
283,000 |
297,000 |
298,000 |
312,000 |
313,000 |
327,000 |
328,000 |
342,000 |
343,000 |
357,000 |
358,000 |
|
283,000 |
284,000 |
298,000 |
299,000 |
313,000 |
314,000 |
328,000 |
329,000 |
343,000 |
344,000 |
358,000 |
359,000 |
|
284,000 |
285,000 |
299,000 |
300,000 |
314,000 |
315,000 |
329,000 |
330,000 |
344,000 |
345,000 |
359,000 |
360,000 |
|
285,000 |
286,000 |
300,000 |
301,000 |
315,000 |
316,000 |
330,000 |
331,000 |
345,000 |
346,000 |
360,000 |
361,000 |
|
286,000 |
287,000 |
301,000 |
302,000 |
316,000 |
317,000 |
331,000 |
332,000 |
346,000 |
347,000 |
361,000 |
362,000 |
|
287,000 |
288,000 |
302,000 |
303,000 |
317,000 |
318,000 |
332,000 |
333,000 |
347,000 |
348,000 |
362,000 |
363,000 |
|
288,000 |
289,000 |
303,000 |
304,000 |
318,000 |
319,000 |
333,000 |
334,000 |
348,000 |
349,000 |
363,000 |
364,000 |
|
289,000 |
290,000 |
304,000 |
305,000 |
319,000 |
320,000 |
334,000 |
335,000 |
349,000 |
350,000 |
364,000 |
365,000 |
|
290,000 |
291,000 |
305,000 |
306,000 |
320,000 |
321,000 |
335,000 |
336,000 |
350,000 |
351,000 |
365,000 |
366,000 |
|
291,000 |
292,000 |
306,000 |
307,000 |
321,000 |
322,000 |
336,000 |
337,000 |
351,000 |
352,000 |
366,000 |
367,000 |
|
292,000 |
293,000 |
307,000 |
308,000 |
322,000 |
323,000 |
337,000 |
338,000 |
352,000 |
353,000 |
367,000 |
368,000 |
|
293,000 |
294,000 |
308,000 |
309,000 |
323,000 |
324,000 |
338,000 |
339,000 |
353,000 |
354,000 |
368,000 |
369,000 |
|
294,000 |
295,000 |
309,000 |
310,000 |
324,000 |
325,000 |
339,000 |
340,000 |
354,000 |
355,000 |
369,000 |
370,000 |
|
295,000 |
297,000 |
310,000 |
312,000 |
325,000 |
327,000 |
340,000 |
342,000 |
355,000 |
357,000 |
370,000 |
372,000 |
|
297,000 |
299,000 |
312,000 |
314,000 |
327,000 |
329,000 |
342,000 |
344,000 |
357,000 |
359,000 |
372,000 |
374,000 |
|
299,000 |
301,000 |
314,000 |
316,000 |
329,000 |
331,000 |
344,000 |
346,000 |
359,000 |
361,000 |
374,000 |
376,000 |
|
301,000 |
303,000 |
316,000 |
318,000 |
331,000 |
333,000 |
346,000 |
348,000 |
361,000 |
363,000 |
376,000 |
378,000 |
|
303,000 |
305,000 |
318,000 |
320,000 |
333,000 |
335,000 |
348,000 |
350,000 |
363,000 |
365,000 |
378,000 |
380,000 |
(三)
|
税額 |
扶養親族の数 |
|||||||||
|
0人 |
1人 |
2人 |
3人 |
4人 |
||||||
|
その年の給与所得控除、社会保険料控除及び生命保険料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 |
以上 |
未満 |
|
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
22,500 |
185,000 |
187,000 |
225,000 |
227,000 |
250,000 |
252,000 |
275,000 |
277,000 |
290,000 |
292,000 |
|
23,000 |
187,000 |
189,000 |
227,000 |
229,000 |
252,000 |
254,000 |
277,000 |
279,000 |
292,000 |
294,000 |
|
23,500 |
189,000 |
191,000 |
229,000 |
231,000 |
254,000 |
256,000 |
279,000 |
281,000 |
294,000 |
296,000 |
|
24,000 |
191,000 |
193,000 |
231,000 |
233,000 |
256,000 |
258,000 |
281,000 |
283,000 |
296,000 |
298,000 |
|
24,500 |
193,000 |
195,000 |
233,000 |
235,000 |
258,000 |
260,000 |
283,000 |
285,000 |
298,000 |
300,000 |
|
25,000 |
195,000 |
197,000 |
235,000 |
237,000 |
260,000 |
262,000 |
285,000 |
287,000 |
300,000 |
302,000 |
|
25,500 |
197,000 |
199,000 |
237,000 |
239,000 |
262,000 |
264,000 |
287,000 |
289,000 |
302,000 |
304,000 |
|
26,000 |
199,000 |
201,000 |
239,000 |
241,000 |
264,000 |
266,000 |
289,000 |
291,000 |
304,000 |
306,000 |
|
26,500 |
201,000 |
203,000 |
241,000 |
243,000 |
266,000 |
268,000 |
291,000 |
293,000 |
306,000 |
308,000 |
|
27,000 |
203,000 |
205,000 |
243,000 |
245,000 |
268,000 |
270,000 |
293,000 |
295,000 |
308,000 |
310,000 |
|
27,500 |
205,000 |
207,000 |
245,000 |
247,000 |
270,000 |
272,000 |
295,000 |
297,000 |
310,000 |
312,000 |
|
28,000 |
207,000 |
209,000 |
247,000 |
249,000 |
272,000 |
274,000 |
297,000 |
299,000 |
312,000 |
314,000 |
|
28,500 |
209,000 |
211,000 |
249,000 |
251,000 |
274,000 |
276,000 |
299,000 |
301,000 |
314,000 |
316,000 |
|
29,050 |
211,000 |
213,000 |
251,000 |
253,000 |
276,000 |
278,000 |
301,000 |
303,000 |
316,000 |
318,000 |
|
29,650 |
213,000 |
215,000 |
253,000 |
255,000 |
278,000 |
280,000 |
303,000 |
305,000 |
318,000 |
320,000 |
|
30,250 |
215,000 |
217,000 |
255,000 |
257,000 |
280,000 |
282,000 |
305,000 |
307,000 |
320,000 |
322,000 |
|
30,850 |
217,000 |
219,000 |
257,000 |
259,000 |
282,000 |
284,000 |
307,000 |
309,000 |
322,000 |
324,000 |
|
31,450 |
219,000 |
221,000 |
259,000 |
261,000 |
284,000 |
286,000 |
309,000 |
311,000 |
324,000 |
326,000 |
|
32,050 |
221,000 |
223,000 |
261,000 |
263,000 |
286,000 |
288,000 |
311,000 |
313,000 |
326,000 |
328,000 |
|
32,650 |
223,000 |
225,000 |
263,000 |
265,000 |
288,000 |
290,000 |
313,000 |
315,000 |
328,000 |
330,000 |
|
33,250 |
225,000 |
227,000 |
265,000 |
267,000 |
290,000 |
292,000 |
315,000 |
317,000 |
330,000 |
332,000 |
|
33,850 |
227,000 |
229,000 |
267,000 |
269,000 |
292,000 |
294,000 |
317,000 |
319,000 |
332,000 |
334,000 |
|
34,450 |
229,000 |
231,000 |
269,000 |
271,000 |
294,000 |
296,000 |
319,000 |
321,000 |
334,000 |
336,000 |
|
35,050 |
231,000 |
233,000 |
271,000 |
273,000 |
296,000 |
298,000 |
321,000 |
323,000 |
336,000 |
338,000 |
|
35,650 |
233,000 |
235,000 |
273,000 |
275,000 |
298,000 |
300,000 |
323,000 |
325,000 |
338,000 |
340,000 |
|
36,250 |
235,000 |
237,000 |
275,000 |
277,000 |
300,000 |
302,000 |
325,000 |
327,000 |
340,000 |
342,000 |
|
36,850 |
237,000 |
239,000 |
277,000 |
279,000 |
302,000 |
304,000 |
327,000 |
329,000 |
342,000 |
344,000 |
|
37,450 |
239,000 |
241,000 |
279,000 |
281,000 |
304,000 |
306,000 |
329,000 |
331,000 |
344,000 |
346,000 |
|
38,050 |
241,000 |
243,000 |
281,000 |
283,000 |
306,000 |
308,000 |
331,000 |
333,000 |
346,000 |
348,000 |
|
38,650 |
243,000 |
245,000 |
283,000 |
285,000 |
308,000 |
310,000 |
333,000 |
335,000 |
348,000 |
350,000 |
|
39,250 |
245,000 |
247,000 |
285,000 |
287,000 |
310,000 |
312,000 |
335,000 |
337,000 |
350,000 |
352,000 |
|
39,850 |
247,000 |
249,000 |
287,000 |
289,000 |
312,000 |
314,000 |
337,000 |
339,000 |
352,000 |
354,000 |
|
40,450 |
249,000 |
251,000 |
289,000 |
291,000 |
314,000 |
316,000 |
339,000 |
341,000 |
354,000 |
356,000 |
|
41,050 |
251,000 |
253,000 |
291,000 |
293,000 |
316,000 |
318,000 |
341,000 |
343,000 |
356,000 |
358,000 |
|
41,650 |
253,000 |
255,000 |
293,000 |
295,000 |
318,000 |
320,000 |
343,000 |
345,000 |
358,000 |
360,000 |
|
42,250 |
255,000 |
257,000 |
295,000 |
297,000 |
320,000 |
322,000 |
345,000 |
347,000 |
360,000 |
362,000 |
|
42,850 |
257,000 |
259,000 |
297,000 |
299,000 |
322,000 |
324,000 |
347,000 |
349,000 |
362,000 |
364,000 |
|
43,450 |
259,000 |
261,000 |
299,000 |
301,000 |
324,000 |
326,000 |
349,000 |
351,000 |
364,000 |
366,000 |
|
44,050 |
261,000 |
263,000 |
301,000 |
303,000 |
326,000 |
328,000 |
351,000 |
353,000 |
366,000 |
368,000 |
|
44,650 |
263,000 |
265,000 |
303,000 |
305,000 |
328,000 |
330,000 |
353,000 |
355,000 |
368,000 |
370,000 |
|
45,250 |
265,000 |
267,000 |
305,000 |
307,000 |
330,000 |
332,000 |
355,000 |
357,000 |
370,000 |
372,000 |
|
45,850 |
267,000 |
269,000 |
307,000 |
309,000 |
332,000 |
334,000 |
357,000 |
359,000 |
372,000 |
374,000 |
|
46,450 |
269,000 |
271,000 |
309,000 |
311,000 |
334,000 |
336,000 |
359,000 |
361,000 |
374,000 |
376,000 |
|
47,050 |
271,000 |
273,000 |
311,000 |
313,000 |
336,000 |
338,000 |
361,000 |
363,000 |
376,000 |
378,000 |
|
47,650 |
273,000 |
275,000 |
313,000 |
315,000 |
338,000 |
340,000 |
363,000 |
365,000 |
378,000 |
380,000 |
|
48,250 |
275,000 |
278,000 |
315,000 |
318,000 |
340,000 |
343,000 |
365,000 |
368,000 |
380,000 |
383,000 |
|
49,150 |
278,000 |
281,000 |
318,000 |
321,000 |
343,000 |
346,000 |
368,000 |
371,000 |
383,000 |
386,000 |
|
50,050 |
281,000 |
284,000 |
321,000 |
324,000 |
346,000 |
349,000 |
371,000 |
374,000 |
386,000 |
389,000 |
|
50,950 |
284,000 |
287,000 |
324,000 |
327,000 |
349,000 |
352,000 |
374,000 |
377,000 |
389,000 |
392,000 |
|
51,850 |
287,000 |
290,000 |
327,000 |
330,000 |
352,000 |
355,000 |
377,000 |
380,000 |
392,000 |
395,000 |
|
52,750 |
290,000 |
293,000 |
330,000 |
333,000 |
355,000 |
358,000 |
380,000 |
383,000 |
395,000 |
398,000 |
|
53,650 |
293,000 |
296,000 |
333,000 |
336,000 |
358,000 |
361,000 |
383,000 |
386,000 |
398,000 |
401,000 |
|
54,550 |
296,000 |
299,000 |
336,000 |
339,000 |
361,000 |
364,000 |
386,000 |
389,000 |
401,000 |
404,000 |
|
55,450 |
299,000 |
302,000 |
339,000 |
342,000 |
364,000 |
367,000 |
389,000 |
392,000 |
404,000 |
407,000 |
|
56,350 |
302,000 |
305,000 |
342,000 |
345,000 |
367,000 |
370,000 |
392,000 |
395,000 |
407,000 |
410,000 |
|
|
|||||||||||
|
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 |
|
305,000 |
307,000 |
320,000 |
322,000 |
335,000 |
337,000 |
350,000 |
352,000 |
365,000 |
367,000 |
380,000 |
382,000 |
|
307,000 |
309,000 |
322,000 |
324,000 |
337,000 |
339,000 |
352,000 |
354,000 |
367,000 |
369,000 |
382,000 |
384,000 |
|
309,000 |
311,000 |
324,000 |
326,000 |
339,000 |
341,000 |
354,000 |
356,000 |
369,000 |
371,000 |
384,000 |
386,000 |
|
311,000 |
313,000 |
326,000 |
328,000 |
341,000 |
343,000 |
356,000 |
358,000 |
371,000 |
373,000 |
386,000 |
388,000 |
|
313,000 |
315,000 |
328,000 |
330,000 |
343,000 |
345,000 |
358,000 |
360,000 |
373,000 |
375,000 |
388,000 |
390,000 |
|
315,000 |
317,000 |
330,000 |
332,000 |
345,000 |
347,000 |
360,000 |
362,000 |
375,000 |
377,000 |
390,000 |
392,000 |
|
317,000 |
319,000 |
332,000 |
334,000 |
347,000 |
349,000 |
362,000 |
364,000 |
377,000 |
379,000 |
392,000 |
394,000 |
|
319,000 |
321,000 |
334,000 |
336,000 |
349,000 |
351,000 |
364,000 |
366,000 |
379,000 |
381,000 |
394,000 |
396,000 |
|
321,000 |
323,000 |
336,000 |
338,000 |
351,000 |
353,000 |
366,000 |
368,000 |
381,000 |
383,000 |
396,000 |
398,000 |
|
323,000 |
325,000 |
338,000 |
340,000 |
353,000 |
355,000 |
368,000 |
370,000 |
383,000 |
385,000 |
398,000 |
400,000 |
|
325,000 |
327,000 |
340,000 |
342,000 |
355,000 |
357,000 |
370,000 |
372,000 |
385,000 |
387,000 |
400,000 |
402,000 |
|
327,000 |
329,000 |
342,000 |
344,000 |
357,000 |
359,000 |
372,000 |
374,000 |
387,000 |
389,000 |
402,000 |
404,000 |
|
329,000 |
331,000 |
344,000 |
346,000 |
359,000 |
361,000 |
374,000 |
376,000 |
389,000 |
391,000 |
404,000 |
406,000 |
|
331,000 |
333,000 |
346,000 |
348,000 |
361,000 |
363,000 |
376,000 |
378,000 |
391,000 |
393,000 |
406,000 |
408,000 |
|
333,000 |
335,000 |
348,000 |
350,000 |
363,000 |
365,000 |
378,000 |
380,000 |
393,000 |
395,000 |
408,000 |
410,000 |
|
335,000 |
337,000 |
350,000 |
352,000 |
365,000 |
367,000 |
380,000 |
382,000 |
395,000 |
397,000 |
410,000 |
412,000 |
|
337,000 |
339,000 |
352,000 |
354,000 |
367,000 |
369,000 |
382,000 |
384,000 |
397,000 |
399,000 |
412,000 |
414,000 |
|
339,000 |
341,000 |
354,000 |
356,000 |
369,000 |
371,000 |
384,000 |
386,000 |
399,000 |
401,000 |
414,000 |
416,000 |
|
341,000 |
343,000 |
356,000 |
358,000 |
371,000 |
373,000 |
386,000 |
388,000 |
401,000 |
403,000 |
416,000 |
418,000 |
|
343,000 |
345,000 |
358,000 |
360,000 |
373,000 |
375,000 |
388,000 |
390,000 |
403,000 |
405,000 |
418,000 |
420,000 |
|
345,000 |
347,000 |
360,000 |
362,000 |
375,000 |
377,000 |
390,000 |
392,000 |
405,000 |
407,000 |
420,000 |
422,000 |
|
347,000 |
349,000 |
362,000 |
364,000 |
377,000 |
379,000 |
392,000 |
394,000 |
407,000 |
409,000 |
422,000 |
424,000 |
|
349,000 |
351,000 |
364,000 |
366,000 |
379,000 |
381,000 |
394,000 |
396,000 |
409,000 |
411,000 |
424,000 |
426,000 |
|
351,000 |
353,000 |
366,000 |
368,000 |
381,000 |
383,000 |
396,000 |
398,000 |
411,000 |
413,000 |
426,000 |
428,000 |
|
353,000 |
355,000 |
368,000 |
370,000 |
383,000 |
385,000 |
398,000 |
400,000 |
413,000 |
415,000 |
428,000 |
430,000 |
|
355,000 |
357,000 |
370,000 |
372,000 |
385,000 |
387,000 |
400,000 |
402,000 |
415,000 |
417,000 |
430,000 |
432,000 |
|
357,000 |
359,000 |
372,000 |
374,000 |
387,000 |
389,000 |
402,000 |
404,000 |
417,000 |
419,000 |
432,000 |
434,000 |
|
359,000 |
361,000 |
374,000 |
376,000 |
389,000 |
391,000 |
404,000 |
406,000 |
419,000 |
421,000 |
434,000 |
436,000 |
|
361,000 |
363,000 |
376,000 |
378,000 |
391,000 |
393,000 |
406,000 |
408,000 |
421,000 |
423,000 |
436,000 |
438,000 |
|
363,000 |
365,000 |
378,000 |
380,000 |
393,000 |
395,000 |
408,000 |
410,000 |
423,000 |
425,000 |
438,000 |
440,000 |
|
365,000 |
367,000 |
380,000 |
382,000 |
395,000 |
397,000 |
410,000 |
412,000 |
425,000 |
427,000 |
440,000 |
442,000 |
|
367,000 |
369,000 |
382,000 |
384,000 |
397,000 |
399,000 |
412,000 |
414,000 |
427,000 |
429,000 |
442,000 |
444,000 |
|
369,000 |
371,000 |
384,000 |
386,000 |
399,000 |
401,000 |
414,000 |
416,000 |
429,000 |
431,000 |
444,000 |
446,000 |
|
371,000 |
373,000 |
386,000 |
388,000 |
401,000 |
403,000 |
416,000 |
418,000 |
431,000 |
433,000 |
446,000 |
448,000 |
|
373,000 |
375,000 |
388,000 |
390,000 |
403,000 |
405,000 |
418,000 |
420,000 |
433,000 |
435,000 |
448,000 |
450,000 |
|
375,000 |
377,000 |
390,000 |
392,000 |
405,000 |
407,000 |
420,000 |
422,000 |
435,000 |
437,000 |
450,000 |
452,000 |
|
377,000 |
379,000 |
392,000 |
394,000 |
407,000 |
409,000 |
422,000 |
424,000 |
437,000 |
439,000 |
452,000 |
454,000 |
|
379,000 |
381,000 |
394,000 |
396,000 |
409,000 |
411,000 |
424,000 |
426,000 |
439,000 |
441,000 |
454,000 |
456,000 |
|
381,000 |
383,000 |
396,000 |
398,000 |
411,000 |
413,000 |
426,000 |
428,000 |
441,000 |
443,000 |
456,000 |
458,000 |
|
383,000 |
385,000 |
398,000 |
400,000 |
413,000 |
415,000 |
428,000 |
430,000 |
443,000 |
445,000 |
458,000 |
460,000 |
|
385,000 |
387,000 |
400,000 |
402,000 |
415,000 |
417,000 |
430,000 |
432,000 |
445,000 |
447,000 |
460,000 |
462,000 |
|
387,000 |
389,000 |
402,000 |
404,000 |
417,000 |
419,000 |
432,000 |
434,000 |
447,000 |
449,000 |
462,000 |
464,000 |
|
389,000 |
391,000 |
404,000 |
406,000 |
419,000 |
421,000 |
434,000 |
436,000 |
449,000 |
451,000 |
464,000 |
466,000 |
|
391,000 |
393,000 |
406,000 |
408,000 |
421,000 |
423,000 |
436,000 |
438,000 |
451,000 |
453,000 |
466,000 |
468,000 |
|
393,000 |
395,000 |
408,000 |
410,000 |
423,000 |
425,000 |
438,000 |
440,000 |
453,000 |
455,000 |
468,000 |
470,000 |
|
395,000 |
398,000 |
410,000 |
413,000 |
425,000 |
428,000 |
440,000 |
443,000 |
455,000 |
458,000 |
470,000 |
473,000 |
|
398,000 |
401,000 |
413,000 |
416,000 |
428,000 |
431,000 |
443,000 |
446,000 |
458,000 |
461,000 |
473,000 |
476,000 |
|
401,000 |
404,000 |
416,000 |
419,000 |
431,000 |
434,000 |
446,000 |
449,000 |
461,000 |
464,000 |
476,000 |
479,000 |
|
404,000 |
407,000 |
419,000 |
422,000 |
434,000 |
437,000 |
449,000 |
452,000 |
464,000 |
467,000 |
479,000 |
482,000 |
|
407,000 |
410,000 |
422,000 |
425,000 |
437,000 |
440,000 |
452,000 |
455,000 |
467,000 |
470,000 |
482,000 |
485,000 |
|
410,000 |
413,000 |
425,000 |
428,000 |
440,000 |
443,000 |
455,000 |
458,000 |
470,000 |
473,000 |
485,000 |
488,000 |
|
413,000 |
416,000 |
428,000 |
431,000 |
443,000 |
446,000 |
458,000 |
461,000 |
473,000 |
476,000 |
488,000 |
491,000 |
|
416,000 |
419,000 |
431,000 |
434,000 |
446,000 |
449,000 |
461,000 |
464,000 |
476,000 |
479,000 |
491,000 |
494,000 |
|
419,000 |
422,000 |
434,000 |
437,000 |
449,000 |
452,000 |
464,000 |
467,000 |
479,000 |
482,000 |
494,000 |
497,000 |
|
422,000 |
425,000 |
437,000 |
440,000 |
452,000 |
455,000 |
467,000 |
470,000 |
482,000 |
485,000 |
497,000 |
500,000 |
(四)
|
税額 |
扶養親族の数 |
|||||||||
|
0人 |
1人 |
2人 |
3人 |
4人 |
||||||
|
その年の給与所得控除、社会保険料控除及び生命保険料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 |
以上 |
未満 |
|
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
57,250 |
305,000 |
308,000 |
345,000 |
348,000 |
370,000 |
373,000 |
395,000 |
398,000 |
410,000 |
413,000 |
|
58,150 |
308,000 |
311,000 |
348,000 |
351,000 |
373,000 |
376,000 |
398,000 |
401,000 |
413,000 |
416,000 |
|
59,050 |
311,000 |
314,000 |
351,000 |
354,000 |
376,000 |
379,000 |
401,000 |
404,000 |
416,000 |
419,000 |
|
59,950 |
314,000 |
317,000 |
354,000 |
357,000 |
379,000 |
382,000 |
404,000 |
407,000 |
419,000 |
422,000 |
|
60,850 |
317,000 |
320,000 |
357,000 |
360,000 |
382,000 |
385,000 |
407,000 |
410,000 |
422,000 |
425,000 |
|
61,750 |
320,000 |
323,000 |
360,000 |
363,000 |
385,000 |
388,000 |
410,000 |
413,000 |
425,000 |
428,000 |
|
62,650 |
323,000 |
326,000 |
363,000 |
366,000 |
388,000 |
391,000 |
413,000 |
416,000 |
428,000 |
431,000 |
|
63,600 |
326,000 |
329,000 |
366,000 |
369,000 |
391,000 |
394,000 |
416,000 |
419,000 |
431,000 |
434,000 |
|
64,650 |
329,000 |
332,000 |
369,000 |
372,000 |
394,000 |
397,000 |
419,000 |
422,000 |
434,000 |
437,000 |
|
65,700 |
332,000 |
335,000 |
372,000 |
375,000 |
397,000 |
400,000 |
422,000 |
425,000 |
437,000 |
440,000 |
|
66,750 |
335,000 |
338,000 |
375,000 |
378,000 |
400,000 |
403,000 |
425,000 |
428,000 |
440,000 |
443,000 |
|
67,800 |
338,000 |
341,000 |
378,000 |
381,000 |
403,000 |
406,000 |
428,000 |
431,000 |
443,000 |
446,000 |
|
68,850 |
341,000 |
344,000 |
381,000 |
384,000 |
406,000 |
409,000 |
431,000 |
434,000 |
446,000 |
449,000 |
|
69,900 |
344,000 |
347,000 |
384,000 |
387,000 |
409,000 |
412,000 |
434,000 |
437,000 |
449,000 |
452,000 |
|
70,950 |
347,000 |
350,000 |
387,000 |
390,000 |
412,000 |
415,000 |
437,000 |
440,000 |
452,000 |
455,000 |
|
72,000 |
350,000 |
353,000 |
390,000 |
393,000 |
415,000 |
418,000 |
440,000 |
443,000 |
455,000 |
458,000 |
|
73,050 |
353,000 |
356,000 |
393,000 |
396,000 |
418,000 |
421,000 |
443,000 |
446,000 |
458,000 |
461,000 |
|
74,100 |
356,000 |
359,000 |
396,000 |
399,000 |
421,000 |
424,000 |
446,000 |
449,000 |
461,000 |
464,000 |
|
75,150 |
359,000 |
362,000 |
399,000 |
402,000 |
424,000 |
427,000 |
449,000 |
452,000 |
464,000 |
467,000 |
|
76,200 |
362,000 |
365,000 |
402,000 |
405,000 |
427,000 |
430,000 |
452,000 |
455,000 |
467,000 |
470,000 |
|
77,250 |
365,000 |
368,000 |
405,000 |
408,000 |
430,000 |
433,000 |
455,000 |
458,000 |
470,000 |
473,000 |
|
78,300 |
368,000 |
371,000 |
408,000 |
411,000 |
433,000 |
436,000 |
458,000 |
461,000 |
473,000 |
476,000 |
|
79,350 |
371,000 |
374,000 |
411,000 |
414,000 |
436,000 |
439,000 |
461,000 |
464,000 |
476,000 |
479,000 |
|
80,400 |
374,000 |
377,000 |
414,000 |
417,000 |
439,000 |
442,000 |
464,000 |
467,000 |
479,000 |
482,000 |
|
81,450 |
377,000 |
380,000 |
417,000 |
420,000 |
442,000 |
445,000 |
467,000 |
470,000 |
482,000 |
485,000 |
|
82,500 |
380,000 |
383,000 |
420,000 |
423,000 |
445,000 |
448,000 |
470,000 |
473,000 |
485,000 |
488,000 |
|
83,550 |
383,000 |
386,000 |
423,000 |
426,000 |
448,000 |
451,000 |
473,000 |
476,000 |
488,000 |
491,000 |
|
84,600 |
386,000 |
389,000 |
426,000 |
429,000 |
451,000 |
454,000 |
476,000 |
479,000 |
491,000 |
494,000 |
|
85,650 |
389,000 |
392,000 |
429,000 |
432,000 |
454,000 |
457,000 |
479,000 |
482,000 |
494,000 |
497,000 |
|
86,700 |
392,000 |
395,000 |
432,000 |
435,000 |
457,000 |
460,000 |
482,000 |
485,000 |
497,000 |
500,000 |
|
87,750 |
395,000 |
399,000 |
435,000 |
439,000 |
460,000 |
464,000 |
485,000 |
489,000 |
500,000 |
504,000 |
|
89,150 |
399,000 |
403,000 |
439,000 |
443,000 |
464,000 |
468,000 |
489,000 |
493,000 |
504,000 |
508,000 |
|
90,550 |
403,000 |
407,000 |
443,000 |
447,000 |
468,000 |
472,000 |
493,000 |
497,000 |
508,000 |
512,000 |
|
91,950 |
407,000 |
411,000 |
447,000 |
451,000 |
472,000 |
476,000 |
497,000 |
501,000 |
512,000 |
516,000 |
|
93,350 |
411,000 |
415,000 |
451,000 |
455,000 |
476,000 |
480,000 |
501,000 |
505,000 |
516,000 |
520,000 |
|
94,750 |
415,000 |
419,000 |
455,000 |
459,000 |
480,000 |
484,000 |
505,000 |
509,000 |
520,000 |
524,000 |
|
96,150 |
419,000 |
423,000 |
459,000 |
463,000 |
484,000 |
488,000 |
509,000 |
513,000 |
524,000 |
528,000 |
|
97,550 |
423,000 |
427,000 |
463,000 |
467,000 |
488,000 |
492,000 |
513,000 |
517,000 |
528,000 |
532,000 |
|
98,950 |
427,000 |
431,000 |
467,000 |
471,000 |
492,000 |
496,000 |
517,000 |
521,000 |
532,000 |
536,000 |
|
100,350 |
431,000 |
435,000 |
471,000 |
475,000 |
496,000 |
500,000 |
521,000 |
525,000 |
536,000 |
540,000 |
|
101,750 |
435,000 |
439,000 |
475,000 |
479,000 |
500,000 |
504,000 |
525,000 |
529,000 |
540,000 |
544,000 |
|
103,150 |
439,000 |
443,000 |
479,000 |
483,000 |
504,000 |
508,000 |
529,000 |
533,000 |
544,000 |
548,000 |
|
104,550 |
443,000 |
447,000 |
483,000 |
487,000 |
508,000 |
512,000 |
533,000 |
537,000 |
548,000 |
552,000 |
|
105,950 |
447,000 |
451,000 |
487,000 |
491,000 |
512,000 |
516,000 |
537,000 |
541,000 |
552,000 |
556,000 |
|
107,350 |
451,000 |
455,000 |
491,000 |
495,000 |
516,000 |
520,000 |
541,000 |
545,000 |
556,000 |
560,000 |
|
108,750 |
455,000 |
459,000 |
495,000 |
499,000 |
520,000 |
524,000 |
545,000 |
549,000 |
560,000 |
564,000 |
|
110,150 |
459,000 |
463,000 |
499,000 |
503,000 |
524,000 |
528,000 |
549,000 |
553,000 |
564,000 |
568,000 |
|
111,550 |
463,000 |
467,000 |
503,000 |
507,000 |
528,000 |
532,000 |
553,000 |
557,000 |
568,000 |
572,000 |
|
112,950 |
467,000 |
471,000 |
507,000 |
511,000 |
532,000 |
536,000 |
557,000 |
561,000 |
572,000 |
576,000 |
|
114,350 |
471,000 |
475,000 |
511,000 |
515,000 |
536,000 |
540,000 |
561,000 |
565,000 |
576,000 |
580,000 |
|
115,750 |
475,000 |
479,000 |
515,000 |
519,000 |
540,000 |
544,000 |
565,000 |
569,000 |
580,000 |
584,000 |
|
117,350 |
479,000 |
483,000 |
519,000 |
523,000 |
544,000 |
548,000 |
569,000 |
573,000 |
584,000 |
588,000 |
|
118,950 |
483,000 |
487,000 |
523,000 |
527,000 |
548,000 |
552,000 |
573,000 |
577,000 |
588,000 |
592,000 |
|
120,550 |
487,000 |
491,000 |
527,000 |
531,000 |
552,000 |
556,000 |
577,000 |
581,000 |
592,000 |
596,000 |
|
122,150 |
491,000 |
495,000 |
531,000 |
535,000 |
556,000 |
560,000 |
581,000 |
585,000 |
596,000 |
600,000 |
|
|
|||||||||||
|
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 |
|
425,000 |
428,000 |
440,000 |
443,000 |
455,000 |
458,000 |
470,000 |
473,000 |
485,000 |
488,000 |
500,000 |
503,000 |
|
428,000 |
431,000 |
443,000 |
446,000 |
458,000 |
461,000 |
473,000 |
476,000 |
488,000 |
491,000 |
503,000 |
506,000 |
|
431,000 |
434,000 |
446,000 |
449,000 |
461,000 |
464,000 |
476,000 |
479,000 |
491,000 |
494,000 |
506,000 |
509,000 |
|
434,000 |
437,000 |
449,000 |
452,000 |
464,000 |
467,000 |
479,000 |
482,000 |
494,000 |
497,000 |
509,000 |
512,000 |
|
437,000 |
440,000 |
452,000 |
455,000 |
467,000 |
470,000 |
482,000 |
485,000 |
497,000 |
500,000 |
512,000 |
515,000 |
|
440,000 |
443,000 |
455,000 |
458,000 |
470,000 |
473,000 |
485,000 |
488,000 |
500,000 |
503,000 |
515,000 |
518,000 |
|
443,000 |
446,000 |
458,000 |
461,000 |
473,000 |
476,000 |
488,000 |
491,000 |
503,000 |
506,000 |
518,000 |
521,000 |
|
446,000 |
449,000 |
461,000 |
464,000 |
476,000 |
479,000 |
491,000 |
494,000 |
506,000 |
509,000 |
521,000 |
524,000 |
|
449,000 |
452,000 |
464,000 |
467,000 |
479,000 |
482,000 |
494,000 |
497,000 |
509,000 |
512,000 |
524,000 |
527,000 |
|
452,000 |
455,000 |
467,000 |
470,000 |
482,000 |
485,000 |
497,000 |
500,000 |
512,000 |
515,000 |
527,000 |
530,000 |
|
455,000 |
458,000 |
470,000 |
473,000 |
485,000 |
488,000 |
500,000 |
503,000 |
515,000 |
518,000 |
530,000 |
533,000 |
|
458,000 |
461,000 |
473,000 |
476,000 |
488,000 |
491,000 |
503,000 |
506,000 |
518,000 |
521,000 |
533,000 |
536,000 |
|
461,000 |
464,000 |
476,000 |
479,000 |
491,000 |
494,000 |
506,000 |
509,000 |
521,000 |
524,000 |
536,000 |
539,000 |
|
464,000 |
467,000 |
479,000 |
482,000 |
494,000 |
497,000 |
509,000 |
512,000 |
524,000 |
527,000 |
539,000 |
542,000 |
|
467,000 |
470,000 |
482,000 |
485,000 |
497,000 |
500,000 |
512,000 |
515,000 |
527,000 |
530,000 |
542,000 |
545,000 |
|
470,000 |
473,000 |
485,000 |
488,000 |
500,000 |
503,000 |
515,000 |
518,000 |
530,000 |
533,000 |
545,000 |
548,000 |
|
473,000 |
476,000 |
488,000 |
491,000 |
503,000 |
506,000 |
518,000 |
521,000 |
533,000 |
536,000 |
548,000 |
551,000 |
|
476,000 |
479,000 |
491,000 |
494,000 |
506,000 |
509,000 |
521,000 |
524,000 |
536,000 |
539,000 |
551,000 |
554,000 |
|
479,000 |
482,000 |
494,000 |
497,000 |
509,000 |
512,000 |
524,000 |
527,000 |
539,000 |
542,000 |
554,000 |
557,000 |
|
482,000 |
485,000 |
497,000 |
500,000 |
512,000 |
515,000 |
527,000 |
530,000 |
542,000 |
545,000 |
557,000 |
560,000 |
|
485,000 |
488,000 |
500,000 |
503,000 |
515,000 |
518,000 |
530,000 |
533,000 |
545,000 |
548,000 |
560,000 |
563,000 |
|
488,000 |
491,000 |
503,000 |
506,000 |
518,000 |
521,000 |
533,000 |
536,000 |
548,000 |
551,000 |
563,000 |
566,000 |
|
491,000 |
494,000 |
506,000 |
509,000 |
521,000 |
524,000 |
536,000 |
539,000 |
551,000 |
554,000 |
566,000 |
569,000 |
|
494,000 |
497,000 |
509,000 |
512,000 |
524,000 |
527,000 |
539,000 |
542,000 |
554,000 |
557,000 |
569,000 |
572,000 |
|
497,000 |
500,000 |
512,000 |
515,000 |
527,000 |
530,000 |
542,000 |
545,000 |
557,000 |
560,000 |
572,000 |
575,000 |
|
500,000 |
503,000 |
515,000 |
518,000 |
530,000 |
533,000 |
545,000 |
548,000 |
560,000 |
563,000 |
575,000 |
578,000 |
|
503,000 |
506,000 |
518,000 |
521,000 |
533,000 |
536,000 |
548,000 |
551,000 |
563,000 |
566,000 |
578,000 |
581,000 |
|
506,000 |
509,000 |
521,000 |
524,000 |
536,000 |
539,000 |
551,000 |
554,000 |
566,000 |
569,000 |
581,000 |
584,000 |
|
509,000 |
512,000 |
524,000 |
527,000 |
539,000 |
542,000 |
554,000 |
557,000 |
569,000 |
572,000 |
584,000 |
587,000 |
|
512,000 |
515,000 |
527,000 |
530,000 |
542,000 |
545,000 |
557,000 |
560,000 |
572,000 |
575,000 |
587,000 |
590,000 |
|
515,000 |
519,000 |
530,000 |
534,000 |
545,000 |
549,000 |
560,000 |
564,000 |
575,000 |
579,000 |
590,000 |
594,000 |
|
519,000 |
523,000 |
534,000 |
538,000 |
549,000 |
553,000 |
564,000 |
568,000 |
579,000 |
583,000 |
594,000 |
598,000 |
|
523,000 |
527,000 |
538,000 |
542,000 |
553,000 |
557,000 |
568,000 |
572,000 |
583,000 |
587,000 |
598,000 |
602,000 |
|
527,000 |
531,000 |
542,000 |
546,000 |
557,000 |
561,000 |
572,000 |
576,000 |
587,000 |
591,000 |
602,000 |
606,000 |
|
531,000 |
535,000 |
546,000 |
550,000 |
561,000 |
565,000 |
576,000 |
580,000 |
591,000 |
595,000 |
606,000 |
610,000 |
|
535,000 |
539,000 |
550,000 |
554,000 |
565,000 |
569,000 |
580,000 |
584,000 |
595,000 |
599,000 |
610,000 |
614,000 |
|
539,000 |
543,000 |
554,000 |
558,000 |
569,000 |
573,000 |
584,000 |
588,000 |
599,000 |
603,000 |
614,000 |
618,000 |
|
543,000 |
547,000 |
558,000 |
562,000 |
573,000 |
577,000 |
588,000 |
592,000 |
603,000 |
607,000 |
618,000 |
622,000 |
|
547,000 |
551,000 |
562,000 |
566,000 |
577,000 |
581,000 |
592,000 |
596,000 |
607,000 |
611,000 |
622,000 |
626,000 |
|
551,000 |
555,000 |
566,000 |
570,000 |
581,000 |
585,000 |
596,000 |
600,000 |
611,000 |
615,000 |
626,000 |
630,000 |
|
555,000 |
559,000 |
570,000 |
574,000 |
585,000 |
589,000 |
600,000 |
604,000 |
615,000 |
619,000 |
630,000 |
634,000 |
|
559,000 |
563,000 |
574,000 |
578,000 |
589,000 |
593,000 |
604,000 |
608,000 |
619,000 |
623,000 |
634,000 |
638,000 |
|
563,000 |
567,000 |
578,000 |
582,000 |
593,000 |
597,000 |
608,000 |
612,000 |
623,000 |
627,000 |
638,000 |
642,000 |
|
567,000 |
571,000 |
582,000 |
586,000 |
597,000 |
601,000 |
612,000 |
616,000 |
627,000 |
631,000 |
642,000 |
646,000 |
|
571,000 |
575,000 |
586,000 |
590,000 |
601,000 |
605,000 |
616,000 |
620,000 |
631,000 |
635,000 |
646,000 |
650,000 |
|
575,000 |
579,000 |
590,000 |
594,000 |
605,000 |
609,000 |
620,000 |
624,000 |
635,000 |
639,000 |
650,000 |
654,000 |
|
579,000 |
583,000 |
594,000 |
598,000 |
609,000 |
613,000 |
624,000 |
628,000 |
639,000 |
643,000 |
654,000 |
658,000 |
|
583,000 |
587,000 |
598,000 |
602,000 |
613,000 |
617,000 |
628,000 |
632,000 |
643,000 |
647,000 |
658,000 |
662,000 |
|
587,000 |
591,000 |
602,000 |
606,000 |
617,000 |
621,000 |
632,000 |
636,000 |
647,000 |
651,000 |
662,000 |
666,000 |
|
591,000 |
595,000 |
606,000 |
610,000 |
621,000 |
625,000 |
636,000 |
640,000 |
651,000 |
655,000 |
666,000 |
670,000 |
|
595,000 |
599,000 |
610,000 |
614,000 |
625,000 |
629,000 |
640,000 |
644,000 |
655,000 |
659,000 |
670,000 |
674,000 |
|
599,000 |
603,000 |
614,000 |
618,000 |
629,000 |
633,000 |
644,000 |
648,000 |
659,000 |
663,000 |
674,000 |
678,000 |
|
603,000 |
607,000 |
618,000 |
622,000 |
633,000 |
637,000 |
648,000 |
652,000 |
663,000 |
667,000 |
678,000 |
682,000 |
|
607,000 |
611,000 |
622,000 |
626,000 |
637,000 |
641,000 |
652,000 |
656,000 |
667,000 |
671,000 |
682,000 |
686,000 |
|
611,000 |
615,000 |
626,000 |
630,000 |
641,000 |
645,000 |
656,000 |
660,000 |
671,000 |
675,000 |
686,000 |
690,000 |
(五)
|
税額 |
扶養親族の数 |
|||||||||
|
0人 |
1人 |
2人 |
3人 |
4人 |
||||||
|
その年の給与所得控除、社会保険料控除及び生命保険料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 |
以上 |
未満 |
|
|
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
円 |
|
123,750 |
495,000 |
499,000 |
535,000 |
539,000 |
560,000 |
564,000 |
585,000 |
589,000 |
600,000 |
604,000 |
|
125,350 |
499,000 |
503,000 |
539,000 |
543,000 |
564,000 |
568,000 |
589,000 |
593,000 |
604,000 |
608,000 |
|
126,950 |
503,000 |
507,000 |
543,000 |
547,000 |
568,000 |
572,000 |
593,000 |
597,000 |
608,000 |
612,000 |
|
128,550 |
507,000 |
511,000 |
547,000 |
551,000 |
572,000 |
576,000 |
597,000 |
601,000 |
612,000 |
616,000 |
|
130,150 |
511,000 |
515,000 |
551,000 |
555,000 |
576,000 |
580,000 |
601,000 |
605,000 |
616,000 |
620,000 |
|
131,750 |
515,000 |
519,000 |
555,000 |
559,000 |
580,000 |
584,000 |
605,000 |
609,000 |
620,000 |
624,000 |
|
133,350 |
519,000 |
523,000 |
559,000 |
563,000 |
584,000 |
588,000 |
609,000 |
613,000 |
624,000 |
628,000 |
|
134,950 |
523,000 |
527,000 |
563,000 |
567,000 |
588,000 |
592,000 |
613,000 |
617,000 |
628,000 |
632,000 |
|
136,550 |
527,000 |
531,000 |
567,000 |
571,000 |
592,000 |
596,000 |
617,000 |
621,000 |
632,000 |
636,000 |
|
138,150 |
531,000 |
535,000 |
571,000 |
575,000 |
596,000 |
600,000 |
621,000 |
625,000 |
636,000 |
640,000 |
|
139,750 |
535,000 |
539,000 |
575,000 |
579,000 |
600,000 |
604,000 |
625,000 |
629,000 |
640,000 |
644,000 |
|
141,350 |
539,000 |
543,000 |
579,000 |
583,000 |
604,000 |
608,000 |
629,000 |
633,000 |
644,000 |
648,000 |
|
142,950 |
543,000 |
547,000 |
583,000 |
587,000 |
608,000 |
612,000 |
633,000 |
637,000 |
648,000 |
652,000 |
|
144,550 |
547,000 |
551,000 |
587,000 |
591,000 |
612,000 |
616,000 |
637,000 |
641,000 |
652,000 |
656,000 |
|
146,150 |
551,000 |
555,000 |
591,000 |
595,000 |
616,000 |
620,000 |
641,000 |
645,000 |
656,000 |
660,000 |
|
147,750 |
555,000 |
560,000 |
595,000 |
600,000 |
620,000 |
625,000 |
645,000 |
650,000 |
660,000 |
665,000 |
|
149,750 |
560,000 |
565,000 |
600,000 |
605,000 |
625,000 |
630,000 |
650,000 |
655,000 |
665,000 |
670,000 |
|
151,750 |
565,000 |
570,000 |
605,000 |
610,000 |
630,000 |
635,000 |
655,000 |
660,000 |
670,000 |
675,000 |
|
153,750 |
570,000 |
575,000 |
610,000 |
615,000 |
635,000 |
640,000 |
660,000 |
665,000 |
675,000 |
680,000 |
|
155,750 |
575,000 |
580,000 |
615,000 |
620,000 |
640,000 |
645,000 |
665,000 |
670,000 |
680,000 |
685,000 |
|
157,750 |
580,000 |
585,000 |
620,000 |
625,000 |
645,000 |
650,000 |
670,000 |
675,000 |
685,000 |
690,000 |
|
159,750 |
585,000 |
590,000 |
625,000 |
630,000 |
650,000 |
655,000 |
675,000 |
680,000 |
690,000 |
695,000 |
|
161,750 |
590,000 |
595,000 |
630,000 |
635,000 |
655,000 |
660,000 |
680,000 |
685,000 |
695,000 |
700,000 |
|
163,750 |
595,000 |
600,000 |
635,000 |
640,000 |
660,000 |
665,000 |
685,000 |
690,000 |
700,000 |
705,000 |
|
165,750 |
600,000 |
605,000 |
640,000 |
645,000 |
665,000 |
670,000 |
690,000 |
695,000 |
705,000 |
710,000 |
|
167,750 |
605,000 |
610,000 |
645,000 |
650,000 |
670,000 |
675,000 |
695,000 |
700,000 |
710,000 |
715,000 |
|
169,750 |
610,000 |
615,000 |
650,000 |
655,000 |
675,000 |
680,000 |
700,000 |
705,000 |
715,000 |
720,000 |
|
171,750 |
615,000 |
620,000 |
655,000 |
660,000 |
680,000 |
685,000 |
705,000 |
710,000 |
720,000 |
725,000 |
|
173,750 |
620,000 |
625,000 |
660,000 |
665,000 |
685,000 |
690,000 |
710,000 |
715,000 |
725,000 |
730,000 |
|
175,750 |
625,000 |
630,000 |
665,000 |
670,000 |
690,000 |
695,000 |
715,000 |
720,000 |
730,000 |
735,000 |
|
177,750 |
630,000 |
635,000 |
670,000 |
675,000 |
695,000 |
700,000 |
720,000 |
725,000 |
735,000 |
740,000 |
|
179,750 |
635,000 |
640,000 |
675,000 |
680,000 |
700,000 |
705,000 |
725,000 |
730,000 |
740,000 |
745,000 |
|
181,750 |
640,000 |
645,000 |
680,000 |
685,000 |
705,000 |
710,000 |
730,000 |
735,000 |
745,000 |
750,000 |
|
183,750 |
645,000 |
650,000 |
685,000 |
690,000 |
710,000 |
715,000 |
735,000 |
740,000 |
750,000 |
755,000 |
|
185,750 |
650,000 |
655,000 |
690,000 |
695,000 |
715,000 |
720,000 |
740,000 |
745,000 |
755,000 |
760,000 |
|
187,750 |
655,000 |
660,000 |
695,000 |
700,000 |
720,000 |
725,000 |
745,000 |
750,000 |
760,000 |
765,000 |
|
189,750 |
660,000 |
665,000 |
700,000 |
705,000 |
725,000 |
730,000 |
750,000 |
755,000 |
765,000 |
770,000 |
|
191,750 |
665,000 |
670,000 |
705,000 |
710,000 |
730,000 |
735,000 |
755,000 |
760,000 |
770,000 |
775,000 |
|
193,750 |
670,000 |
675,000 |
710,000 |
715,000 |
735,000 |
740,000 |
760,000 |
765,000 |
775,000 |
780,000 |
|
195,750 |
675,000 |
680,000 |
715,000 |
720,000 |
740,000 |
745,000 |
765,000 |
770,000 |
780,000 |
785,000 |
|
197,750 |
680,000 |
685,000 |
720,000 |
725,000 |
745,000 |
750,000 |
770,000 |
775,000 |
785,000 |
790,000 |
|
199,750 |
685,000 |
690,000 |
725,000 |
730,000 |
750,000 |
755,000 |
775,000 |
780,000 |
790,000 |
795,000 |
|
201,750 |
690,000 |
695,000 |
730,000 |
735,000 |
755,000 |
760,000 |
780,000 |
785,000 |
795,000 |
800,000 |
|
203,750 |
695,000 |
700,000 |
735,000 |
740,000 |
760,000 |
765,000 |
785,000 |
790,000 |
800,000 |
805,000 |
|
205,750 |
700,000 |
705,000 |
740,000 |
745,000 |
765,000 |
770,000 |
790,000 |
795,000 |
805,000 |
810,000 |
|
207,750 |
705,000 |
710,000 |
745,000 |
750,000 |
770,000 |
775,000 |
795,000 |
800,000 |
810,000 |
815,000 |
|
209,750 |
710,000 |
715,000 |
750,000 |
755,000 |
775,000 |
780,000 |
800,000 |
805,000 |
815,000 |
820,000 |
|
211,750 |
715,000 |
720,000 |
755,000 |
760,000 |
780,000 |
785,000 |
805,000 |
810,000 |
820,000 |
825,000 |
|
213,750 |
720,000 |
725,000 |
760,000 |
765,000 |
785,000 |
790,000 |
810,000 |
815,000 |
825,000 |
830,000 |
|
215,750 |
725,000円 |
765,000円 |
790,000円 |
815,000円 |
830,000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 |
|
615,000 |
619,000 |
630,000 |
634,000 |
645,000 |
649,000 |
660,000 |
664,000 |
675,000 |
679,000 |
690,000 |
694,000 |
|
619,000 |
623,000 |
634,000 |
638,000 |
649,000 |
653,000 |
664,000 |
668,000 |
679,000 |
683,000 |
694,000 |
698,000 |
|
623,000 |
627,000 |
638,000 |
642,000 |
653,000 |
657,000 |
668,000 |
672,000 |
683,000 |
687,000 |
698,000 |
702,000 |
|
627,000 |
631,000 |
642,000 |
646,000 |
657,000 |
661,000 |
672,000 |
676,000 |
687,000 |
691,000 |
702,000 |
706,000 |
|
631,000 |
635,000 |
646,000 |
650,000 |
661,000 |
665,000 |
676,000 |
680,000 |
691,000 |
695,000 |
706,000 |
710,000 |
|
635,000 |
639,000 |
650,000 |
654,000 |
665,000 |
669,000 |
680,000 |
684,000 |
695,000 |
699,000 |
710,000 |
714,000 |
|
639,000 |
643,000 |
654,000 |
658,000 |
669,000 |
673,000 |
684,000 |
688,000 |
699,000 |
703,000 |
714,000 |
718,000 |
|
643,000 |
647,000 |
658,000 |
662,000 |
673,000 |
677,000 |
688,000 |
692,000 |
703,000 |
707,000 |
718,000 |
722,000 |
|
647,000 |
651,000 |
662,000 |
666,000 |
677,000 |
681,000 |
692,000 |
696,000 |
707,000 |
711,000 |
722,000 |
726,000 |
|
651,000 |
655,000 |
666,000 |
670,000 |
681,000 |
685,000 |
696,000 |
700,000 |
711,000 |
715,000 |
726,000 |
730,000 |
|
655,000 |
659,000 |
670,000 |
674,000 |
685,000 |
689,000 |
700,000 |
704,000 |
715,000 |
719,000 |
730,000 |
734,000 |
|
659,000 |
663,000 |
674,000 |
678,000 |
689,000 |
693,000 |
704,000 |
708,000 |
719,000 |
723,000 |
734,000 |
738,000 |
|
663,000 |
667,000 |
678,000 |
682,000 |
693,000 |
697,000 |
708,000 |
712,000 |
723,000 |
727,000 |
738,000 |
742,000 |
|
667,000 |
671,000 |
682,000 |
686,000 |
697,000 |
701,000 |
712,000 |
716,000 |
727,000 |
731,000 |
742,000 |
746,000 |
|
671,000 |
675,000 |
686,000 |
690,000 |
701,000 |
705,000 |
716,000 |
720,000 |
731,000 |
735,000 |
746,000 |
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 |
795,000 |
805,000 |
810,000 |
820,000 |
825,000 |
835,000 |
840,000 |
850,000 |
855,000 |
865,000 |
870,000 |
|
795,000 |
800,000 |
810,000 |
815,000 |
825,000 |
830,000 |
840,000 |
845,000 |
855,000 |
860,000 |
870,000 |
875,000 |
|
800,000 |
805,000 |
815,000 |
820,000 |
830,000 |
835,000 |
845,000 |
850,000 |
860,000 |
865,000 |
875,000 |
880,000 |
|
805,000 |
810,000 |
820,000 |
825,000 |
835,000 |
840,000 |
850,000 |
855,000 |
865,000 |
870,000 |
880,000 |
885,000 |
|
810,000 |
815,000 |
825,000 |
830,000 |
840,000 |
845,000 |
855,000 |
860,000 |
870,000 |
875,000 |
885,000 |
890,000 |
|
815,000 |
820,000 |
830,000 |
835,000 |
845,000 |
850,000 |
860,000 |
865,000 |
875,000 |
880,000 |
890,000 |
895,000 |
|
820,000 |
825,000 |
835,000 |
840,000 |
850,000 |
855,000 |
865,000 |
870,000 |
880,000 |
885,000 |
895,000 |
900,000 |
|
825,000 |
830,000 |
840,000 |
845,000 |
855,000 |
860,000 |
870,000 |
875,000 |
885,000 |
890,000 |
900,000 |
905,000 |
|
830,000 |
835,000 |
845,000 |
850,000 |
860,000 |
865,000 |
875,000 |
880,000 |
890,000 |
895,000 |
905,000 |
910,000 |
|
835,000 |
840,000 |
850,000 |
855,000 |
865,000 |
870,000 |
880,000 |
885,000 |
895,000 |
900,000 |
910,000 |
915,000 |
|
840,000 |
845,000 |
855,000 |
860,000 |
870,000 |
875,000 |
885,000 |
890,000 |
900,000 |
905,000 |
915,000 |
920,000 |
|
845,000円 |
860,000円 |
875,000円 |
890,000円 |
905,000円 |
920,000円 |
||||||
(六)
|
上欄によつて税額が求められない場合 |
(イ) その年の給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額から、扶養親族の数に応じて認められる扶養控除額を控除した残額が725,000円以下で、且つ、扶養親族の数が10人をこえる場合には、当該給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額から、15,000円に10人をこえる扶養親族の数を乗じて計算した金額を控除し、扶養親族の数が10人である場合の「その年の給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額」欄において、その控除後の金額の該当する行の「税額」欄に記載されている金額 |
|||
|
(ロ) 上記の残額が725,000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110,500円を控除した金額 |
725,000円超 |
1,175,000円未満 |
||
|
当該残額に50％を乗じて算出した金額から169,250円を控除した金額 |
1,175,000円以上 |
2,075,000円未満 |
||
|
当該残額に55％を乗じて算出した金額から273,000円を控除した金額 |
2,075,000円以上 |
3,075,000円未満 |
||
|
当該残額に60％を乗じて算出した金額から426,750円を控除した金額 |
3,075,000円以上 |
5,075,000円未満 |
||
|
当該残額に65％を乗じて算出した金額から680,500円を控除した金額 |
5,075,000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5,000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、7,000円）を、扶養親族である不具者がある場合には、当該不具者１人につき5,000円を、上の各欄によつて求めた税額から控除した金額 |
||||
（備考 税額の求め方）
(一) 附則第四項の規定により読み替えられた新法第四十条第一項の規定の適用を受ける者（(二)に該当しない者）については、
(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給与所得控除後の給与の金額から、
(イ) 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
(ロ) 申告された社会保険料の金額がある場合には、その金額
(ハ) 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13,500円をこえる場合には、13,500円）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第十一条の七第一項の規定による扶養控除額を控除し、その残額を求める。
(３) (２)の残額が725,000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「その年の給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額」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5,000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、7,000円）を控除した金類）
(ロ) 扶養親族の数が10人をこえるときは、(１)により求めた金額から15,000円に10人をこえる扶養親族の数を乗じて計算した金額を控除し、扶養親族が10人である場合の「その年の給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額」欄において、その控除後の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楊合には、(３)の(イ)と同様に計算した金額）が、その求める税額である。
(４) (２)の残額が725,000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)の(イ)と同様に計算した金額）が、その求める税額である。
(二) 附則第四項の規定により読み替えられた新法第四十条第六項の規定の適用を受ける者（すなわち、順位の附された扶養親族を有する者であつて、(イ)第１順位の扶養親族のないもの、(ロ)扶養親族の数が３人以下で、(イ)に該当するもの及び第４順位又は第４順位より後順位の扶養親族のあるもの、(ハ)扶養親族の数が４人以上で、(イ)に該当するもの、第２順位の扶養親族のないもの又は第３順位の扶養親族のないもの）については、
(１) その者に対する給与所得の収入金額につき(一)の(１)により求めた金額（すなわち、給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額）から申告された扶養親族の数及びその扶養親族についての第十一条の七第二項各号の順位に応じ、同項の規定による扶養控除額を控除し、その残額を求める。
(２) (１)の残額が725,000円以下である者については、扶養親族が０人である場合の「その年の給与所得控除、社会保険料控除及び生命保険料控除後の給与の金額」欄において、(１)の残額の該当する行の「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、(３)の(イ)と同様に計算した金額）が、その求める税額である。
(３) (１)の残額が725,000円をこえる者については、当該残額に応じ、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)の(イ)と同様に計算した金額）が、その求める税額である。
附則別表第四の附表
(一)
|
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得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 |
|
88,830円未満 |
75,500円未満 |
132,000 |
133,000 |
112,200 |
177,000 |
178,000 |
150,450 |
222,000 |
223,000 |
188,700 |
|
|
88,830 |
89,000 |
75,505 |
133,000 |
134,000 |
113,050 |
178,000 |
179,000 |
151,300 |
223,000 |
224,000 |
189,550 |
|
89,000 |
90,000 |
75,650 |
134,000 |
135,000 |
113,900 |
179,000 |
180,000 |
152,150 |
224,000 |
225,000 |
190,400 |
|
90,000 |
91,000 |
76,500 |
135,000 |
136,000 |
114,750 |
180,000 |
181,000 |
153,000 |
225,000 |
226,000 |
191,250 |
|
91,000 |
92,000 |
77,350 |
136,000 |
137,000 |
115,600 |
181,000 |
182,000 |
153,850 |
226,000 |
227,000 |
192,100 |
|
92,000 |
93,000 |
78,200 |
137,000 |
138,000 |
116,450 |
182,000 |
183,000 |
154,700 |
227,000 |
228,000 |
192,950 |
|
93,000 |
94,000 |
79,050 |
138,000 |
139,000 |
117,300 |
183,000 |
184,000 |
155,550 |
228,000 |
229,000 |
193,800 |
|
94,000 |
95,000 |
79,900 |
139,000 |
140,000 |
118,150 |
184,000 |
185,000 |
156,400 |
229,000 |
230,000 |
194,650 |
|
95,000 |
96,000 |
80,750 |
140,000 |
141,000 |
119,000 |
185,000 |
186,000 |
157,250 |
230,000 |
231,000 |
195,500 |
|
96,000 |
97,000 |
81,600 |
141,000 |
142,000 |
119,850 |
186,000 |
187,000 |
158,100 |
231,000 |
232,000 |
196,350 |
|
97,000 |
98,000 |
82,450 |
142,000 |
143,000 |
120,700 |
187,000 |
188,000 |
158,950 |
232,000 |
233,000 |
197,200 |
|
98,000 |
99,000 |
83,300 |
143,000 |
144,000 |
121,550 |
188,000 |
189,000 |
159,800 |
233,000 |
234,000 |
198,050 |
|
99,000 |
100,000 |
84,150 |
144,000 |
145,000 |
122,400 |
189,000 |
190,000 |
160,650 |
234,000 |
235,000 |
198,900 |
|
100,000 |
101,000 |
85,000 |
145,000 |
146,000 |
123,250 |
190,000 |
191,000 |
161,500 |
235,000 |
236,000 |
199,750 |
|
101,000 |
102,000 |
85,850 |
146,000 |
147,000 |
124,100 |
191,000 |
192,000 |
162,350 |
236,000 |
237,000 |
200,600 |
|
102,000 |
103,000 |
86,700 |
147,000 |
148,000 |
124,950 |
192,000 |
193,000 |
163,200 |
237,000 |
238,000 |
201,450 |
|
103,000 |
104,000 |
87,550 |
148,000 |
149,000 |
125,800 |
193,000 |
194,000 |
164,050 |
238,000 |
239,000 |
202,300 |
|
104,000 |
105,000 |
88,400 |
149,000 |
150,000 |
126,650 |
194,000 |
195,000 |
164,900 |
239,000 |
240,000 |
203,150 |
|
105,000 |
106,000 |
89,250 |
150,000 |
151,000 |
127,500 |
195,000 |
196,000 |
165,750 |
240,000 |
241,000 |
204,000 |
|
106,000 |
107,000 |
90,100 |
151,000 |
152,000 |
128,350 |
196,000 |
197,000 |
166,600 |
241,000 |
242,000 |
204,850 |
|
107,000 |
108,000 |
90,950 |
152,000 |
153,000 |
129,200 |
197,000 |
198,000 |
167,450 |
242,000 |
243,000 |
205,700 |
|
108,000 |
109,000 |
91,800 |
153,000 |
154,000 |
130,050 |
198,000 |
199,000 |
168,300 |
243,000 |
244,000 |
206,550 |
|
109,000 |
110,000 |
92,650 |
154,000 |
155,000 |
130,900 |
199,000 |
200,000 |
169,150 |
244,000 |
245,000 |
207,400 |
|
110,000 |
111,000 |
93,500 |
155,000 |
156,000 |
131,750 |
200,000 |
201,000 |
170,000 |
245,000 |
246,000 |
208,250 |
|
111,000 |
112,000 |
94,350 |
156,000 |
157,000 |
132,600 |
201,000 |
202,000 |
170,850 |
246,000 |
247,000 |
209,100 |
|
112,000 |
113,000 |
95,200 |
157,000 |
158,000 |
133,450 |
202,000 |
203,000 |
171,700 |
247,000 |
248,000 |
209,950 |
|
113,000 |
114,000 |
96,050 |
158,000 |
159,000 |
134,300 |
203,000 |
204,000 |
172,550 |
248,000 |
249,000 |
210,800 |
|
114,000 |
115,000 |
96,900 |
159,000 |
160,000 |
135,150 |
204,000 |
205,000 |
173,400 |
249,000 |
250,000 |
211,650 |
|
115,000 |
116,000 |
97,750 |
160,000 |
161,000 |
136,000 |
205,000 |
206,000 |
174,250 |
250,000 |
251,000 |
212,500 |
|
116,000 |
117,000 |
98,600 |
161,000 |
162,000 |
136,850 |
206,000 |
207,000 |
175,100 |
251,000 |
252,000 |
213,350 |
|
117,000 |
118,000 |
99,450 |
162,000 |
163,000 |
137,700 |
207,000 |
208,000 |
175,950 |
252,000 |
253,000 |
214,200 |
|
118,000 |
119,000 |
100,300 |
163,000 |
164,000 |
138,550 |
208,000 |
209,000 |
176,800 |
253,000 |
254,000 |
215,050 |
|
119,000 |
120,000 |
101,150 |
164,000 |
165,000 |
139,400 |
209,000 |
210,000 |
177,650 |
254,000 |
255,000 |
215,900 |
|
120,000 |
121,000 |
102,000 |
165,000 |
166,000 |
140,250 |
210,000 |
211,000 |
178,500 |
255,000 |
256,000 |
216,750 |
|
121,000 |
122,000 |
102,850 |
166,000 |
167,000 |
141,100 |
211,000 |
212,000 |
179,350 |
256,000 |
257,000 |
217,600 |
|
122,000 |
123,000 |
103,700 |
167,000 |
168,000 |
141,950 |
212,000 |
213,000 |
180,200 |
257,000 |
258,000 |
218,450 |
|
123,000 |
124,000 |
104,550 |
168,000 |
169,000 |
142,800 |
213,000 |
214,000 |
181,050 |
258,000 |
259,000 |
219,300 |
|
124,000 |
125,000 |
105,400 |
169,000 |
170,000 |
143,650 |
214,000 |
215,000 |
181,900 |
259,000 |
260,000 |
220,150 |
|
125,000 |
126,000 |
106,250 |
170,000 |
171,000 |
144,500 |
215,000 |
216,000 |
182,750 |
260,000 |
261,000 |
221,000 |
|
126,000 |
127,000 |
107,100 |
171,000 |
172,000 |
145,350 |
216,000 |
217,000 |
183,600 |
261,000 |
262,000 |
221,850 |
|
127,000 |
128,000 |
107,950 |
172,000 |
173,000 |
146,200 |
217,000 |
218,000 |
184,450 |
262,000 |
263,000 |
222,700 |
|
128,000 |
129,000 |
108,800 |
173,000 |
174,000 |
147,050 |
218,000 |
219,000 |
185,300 |
263,000 |
264,000 |
223,550 |
|
129,000 |
130,000 |
109,650 |
174,000 |
175,000 |
147,900 |
219,000 |
220,000 |
186,150 |
264,000 |
265,000 |
224,400 |
|
130,000 |
131,000 |
110,500 |
175,000 |
176,000 |
148,750 |
220,000 |
221,000 |
187,000 |
265,000 |
266,000 |
225,250 |
|
131,000 |
132,000 |
111,350 |
176,000 |
177,000 |
149,600 |
221,000 |
222,000 |
187,850 |
266,000 |
267,000 |
226,100 |
(二)
|
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得控除後の給与の金額 |
給与の金額 |
給与所得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 |
|
267,000 |
268,000 |
226,950 |
292,000 |
293,000 |
248,200 |
317,000 |
318,000 |
269,450 |
342,000 |
343,000 |
290,700 |
|
268,000 |
269,000 |
227,800 |
293,000 |
294,000 |
249,050 |
318,000 |
319,000 |
270,300 |
343,000 |
344,000 |
291,550 |
|
269,000 |
270,000 |
228,650 |
294,000 |
295,000 |
249,900 |
319,000 |
320,000 |
271,150 |
344,000 |
345,000 |
292,400 |
|
270,000 |
271,000 |
229,500 |
295,000 |
296,000 |
250,750 |
320,000 |
321,000 |
272,000 |
345,000 |
346,000 |
293,250 |
|
271,000 |
272,000 |
230,350 |
296,000 |
297,000 |
251,600 |
321,000 |
322,000 |
272,850 |
346,000 |
347,000 |
294,100 |
|
272,000 |
273,000 |
231,200 |
297,000 |
298,000 |
252,450 |
322,000 |
323,000 |
273,700 |
347,000 |
348,000 |
294,950 |
|
273,000 |
274,000 |
232,050 |
298,000 |
299,000 |
253,300 |
323,000 |
324,000 |
274,550 |
348,000 |
349,000 |
295,800 |
|
274,000 |
275,000 |
232,900 |
299,000 |
300,000 |
254,150 |
324,000 |
325,000 |
275,400 |
349,000 |
350,000 |
296,650 |
|
275,000 |
276,000 |
233,750 |
300,000 |
301,000 |
255,000 |
325,000 |
326,000 |
276,250 |
350,000円以上 |
給与の金額から52,500円を控除した金額 |
|
|
276,000 |
277,000 |
234,600 |
301,000 |
302,000 |
255,850 |
326,000 |
327,000 |
277,100 |
|||
|
277,000 |
278,000 |
235,450 |
302,000 |
303,000 |
256,700 |
327,000 |
328,000 |
277,950 |
|||
|
278,000 |
279,000 |
236,300 |
303,000 |
304,000 |
257,550 |
328,000 |
329,000 |
278,800 |
|||
|
279,000 |
280,000 |
237,150 |
304,000 |
305,000 |
258,400 |
329,000 |
330,000 |
279,650 |
|||
|
280,000 |
281,000 |
238,000 |
305,000 |
306,000 |
259,250 |
330,000 |
331,000 |
280,500 |
|||
|
281,000 |
282,000 |
238,850 |
306,000 |
307,000 |
260,100 |
331,000 |
332,000 |
281,350 |
|||
|
282,000 |
283,000 |
239,700 |
307,000 |
308,000 |
260,950 |
332,000 |
333,000 |
282,200 |
|||
|
283,000 |
284,000 |
240,550 |
308,000 |
309,000 |
261,800 |
333,000 |
334,000 |
283,050 |
|||
|
284,000 |
285,000 |
241,400 |
309,000 |
310,000 |
262,650 |
334,000 |
335,000 |
283,900 |
|||
|
285,000 |
286,000 |
242,250 |
310,000 |
311,000 |
263,500 |
335,000 |
336,000 |
284,750 |
|||
|
286,000 |
287,000 |
243,100 |
311,000 |
312,000 |
264,350 |
336,000 |
337,000 |
285,600 |
|||
|
287,000 |
288,000 |
243,950 |
312,000 |
313,000 |
265,200 |
337,000 |
338,000 |
286,450 |
|||
|
288,000 |
289,000 |
244,800 |
313,000 |
314,000 |
266,050 |
338,000 |
339,000 |
287,300 |
|||
|
289,000 |
290,000 |
245,650 |
314,000 |
315,000 |
266,900 |
339,000 |
340,000 |
288,150 |
|||
|
290,000 |
291,000 |
246,500 |
315,000 |
316,000 |
267,750 |
340,000 |
341,000 |
289,000 |
|||
|
291,000 |
292,000 |
247,350 |
316,000 |
317,000 |
268,600 |
341,000 |
342,000 |
289,850 |
|||
（備考 給与所得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、「給与所得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給与所得控除後の給与の金額である。
（大蔵・内閣総理大臣署名）
