【会計Info】経理・税務会計情報サイト

給与所得の源泉徴収税額表(月額表)


  ●「平成20年5月 源泉所得税の改正のあらまし」を掲載しました pdf ●「平成20年分 所得税の改正のあらまし」を掲載しました pdf
 2004年4月(従前と変りません) 平成17年12月まで (コピーしてエクセルに取り込めます)  平成18年1月以降はこちら(エクセル版)
  平成19年1月以降
その月の社会保険料控除後の給与等の金額
扶  養  親  族  等  の  数
0  人 1 人 2  人 3  人 4 人 5  人 6  人 7  人
以  上 未  満 税                   額 税  額

87,000未満

0

0

0

0

0

0

0

0
その月の社会保険料控除後の給与等の金額の5%に相当する金額
87,000
88,000
89,000
90,000
91,000
88,000
89,000
90,000
91,000
92,000
130
210
290
370
450
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,900
4,900
4,900
4,900
5,000
92,000
93,000
94,000
95,000
96,000
93,000
94,000
95,000
96,000
97,000
530
610
690
770
850
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,100
5,100
5,200
5,300
5,300
97,000
98,000
99,000
101,000
103,000
98,000
99,000
101,000
103,000
105,000
930
1,010
1,130
1,290
1,450
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,400
5,500
5,500
5,700
5,800
105,000
107,000
109,000
111,000
113,000
107,000
109,000
111,000
113,000
115,000
1,610
1,770
1,930
2,090
2,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,900
6,000
6,100
6,200
6,300
115,000
117,000
119,000
121,000
123,000
117,000
119,000
121,000
123,000
125,000
2,410
2,570
2,730
2,890
3,050
0
0
200
360
520
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
6,400
6,600
6,700
6,800
6,900
125,000
127,000
129,000
131,000
133,000
127,000
129,000
131,000
133,000
135,000
3,210
3,370
3,530
3,690
3,850
680
840
1,000
1,160
1,320
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,100
7,300
7,400
7,600
7,700
135,000
137,000
139,000
141,000
143,000
137,000
139,000
141,000
143,000
145,000
3,990
4,090
4,190
4,280
4,380
1,460
1,560
1,650
1,750
1,850
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,900
8,000
8,200
8,300
8,500
145,000
147,000
149,000
151,000
153,000
147,000
149,000
151,000
153,000
155,000
4,470
4,570
4,670
4,780
4,890
1,940
2,040
2,130
2,250
2,360
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
8,600
8,800
8,900
9,100
9,200
155,000
157,000
159,000
161,000
163,000
157,000
159,000
161,000
163,000
165,000
5,000
5,110
5,230
5,340
5,450
2,470
2,580
2,690
2,810
2,920
0
0
160
270
380
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
9,400
9,500
9,700
9,800
10,000
165,000
167,000
169,000
171,000
173,000
167,000
169,000
171,000
173,000
175,000
5,560
5,670
5,790
5,900
6,010
3,030
3,140
3,250
3,370
3,480
500
610
720
830
940
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
10,100
10,300
10,400
10,600
10,700
175,000
177,000
179,000
181,000
183,000
177,000
179,000
181,000
183,000
185,000
6,120
6,230
6,350
6,460
6,570
3,590
3,700
3,810
3,930
4,040
1,060
1,170
1,280
1,390
1,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
10,900
11,200
11,700
12,200
12,700
185,000
187,000
189,000
191,000
193,000
187,000
189,000
191,000
193,000
195,000
6,680
6,790
6,910
7,020
7,130
4,150
4,260
4,370
4,490
4,600
1,620
1,730
1,840
1,950
2,060
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
13,100
13,600
14,100
14,500
15,000
195,000
197,000
199,000
201,000
203,000
197,000
199,000
201,000
203,000
205,000
7,240
7,350
7,470
7,580
7,690
4,710
4,820
4,930
5,050
5,160
2,180
2,290
2,400
2,510
2,620
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
15,500
16,000
16,400
16,900
17,300
205,000
207,000
209,000
211,000
213,000
207,000
209,000
211,000
213,000
215,000
7,800
7,910
8,030
8,140
8,250
5,270
5,380
5,490
5,610
5,720
2,740
2,850
2,960
3,070
3,180
200
310
430
540
650
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
17,800
18,200
18,700
19,100
19,600
215,000
217,000
219,000
221,000
224,000
217,000
219,000
221,000
224,000
227,000
8,360
8,470
8,590
8,730
8,890
5,830
5,940
6,050
6,190
6,360
3,300
3,410
3,520
3,660
3,830
760
870
990
1,130
1,290
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
20,000
20,500
20,900
21,400
22,200
227,000
230,000
233,000
236,000
239,000
230,000
233,000
236,000
239,000
242,000
9,060
9,230
9,400
9,570
9,730
6,530
6,700
6,870
7,030
7,200
4,000
4,160
4,330
4,500
4,670
1,460
1,630
1,800
1,970
2,130
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
23,000
23,800
24,600
25,400
26,200
242,000
245,000
248,000
251,000
254,000
245,000
248,000
251,000
254,000
257,000
9,900
10,070
10,240
10,410
10,570
7,370
7,540
7,710
7,870
8,040
4,840
5,000
5,170
5,340
5,510
2,300
2,470
2,640
2,810
2,970
0
0
110
270
440
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
27,000
27,700
28,500
29,300
30,100
257,000
260,000
263,000
266,000
269,000
260,000
263,000
266,000
269,000
272,000
10,740
10,910
11,080
11,250
11,410
8,210
8,380
8,550
8,710
8,880
5,680
5,840
6,010
6,180
6,350
3,140
3,310
3,480
3,650
3,810
610
780
950
1,110
1,280
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
30,900
31,700
32,500
33,300
34,100
272,000
275,000
278,000
281,000
284,000
275,000
278,000
281,000
284,000
287,000
11,580
11,750
11,920
12,090
12,250
9.050
9,220
9,390
9,550
9,720
6,520
6,680
6,850
7,020
7,190
3,980
4,150
4,320
4,490
4,650
1,450
1,620
1,790
1,950
2,120
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
34,900
35,700
36,500
37,300
38,000
287,000
290,000
293,000
296,000
299,000
290,000
293,000
296,000
299,000
302,000
12,420
12,590
12,760
12,930
13,100
9,890
10,060
10,230
10,390
10,570
7,360
7,520
7,690
7,860
8,030
4,820
4,990
5,160
5,330
5,500
2,290
2,460
2,630
2,790
2,970
0
0
0
260
430
0
0
0
0
0
0
0
0
0
0
38,800
39,600
40,400
40,900
41,400
302,000
305,000
308,000
311,000
314,000
305,000
308,000
311,000
314,000
317,000
13,290
13,480
13,670
13,870
14,060
10,760
10,950
11,140
11,330
11,530
8,220
8,420
8,610
8,800
8,990
5,690
5,880
6,070
6,270
6,460
3,160
3,350
3,540
3,730
3,930
620
820
1,010
1,200
1,390
0
0
0
0
0
0
0
0
0
0
41,900
42,400
42,900
43,400
44,000
317,000
320,000
323,000
326,000
329,000
320,000
323,000
326,000
329,000
332,000
14,250
14,440
14,630
14,830
15,020
11,720
11,910
12,100
12,290
12,490
9,180
9,380
9,570
9,760
9,950
6,650
6,840
7,030
7,230
7,420
4,120
4,310
4,500
4,690
4,890
1,580
1,780
1,970
2,160
2,350
0
0
0
0
0
0
0
0
0
0
44,500
45,000
45,500
46,000
46,500
332,000
335,000
338,000
341,000
344,000
335,000
338,000
341,000
344,000
347,000
15,210
15,400
15,590
15,790
15,980
12,680
12,870
13,060
13,250
13,450
10,140
10,340
10,530
10,720
10,910
7,610
7,800
7,990
8,190
8,380
5,080
5,270
5,460
5,650
5,850
2,540
2,740
2,930
3,120
3,310
0
200
390
590
780
0
0
0
0
0
47,000
47,500
48,100
48,600
49,200
347,000
350,000
353,000
356,000
359,000
350,000
353,000
356,000
359,000
362,000
16,170
16,360
16,550
16,750
16,940
13,640
13,830
14,020
14,210
14,410
11,100
11,300
11,490
11,680
11,870
8,570
8,760
8,950
9,150
9,340
6,040
6,230
6,420
6,610
6,810
3,500
3,700
3,890
4,080
4,270
970
1,160
1,350
1,550
1,740
0
0
0
0
0
49,800
50,300
51,200
52,000
52,900
362,000
365,000
368,000
371,000
374,000
365,000
368,000
371,000
374,000
377,000
17,100
17,320
17,510
17,710
17,900
14,600
14,790
14,980
15,170
15,370
12,060
12,260
12,450
12,640
12,830
9,530
9,720
9,910
10,110
10,300
7,000
7,190
7,380
7,570
7,770
4,460
4,660
4,850
5,040
5,230
1,930
2,120
2,310
2,510
2,700
0
0
0
0
170
53,700
54,600
55,400
56,200
56,900
377,000
380,000
383,000
386,000
389,000
380,000
383,000
386,000
389,000
392,000
18,090
18,280
18,470
18,670
18,860
15,560
15,750
15,940
16,130
16,330
13,020
13,220
13,410
13,600
13,790
10,490
10,680
10,870
11,070
11,260
7,960
8,150
8,340
8,530
8,730
5,420
5,620
5,810
6,000
6,190
2,890
3,080
3,270
3,470
3,660
360
550
740
930
1,130
57,700
58,500
59,300
60,000
60,900
392,000
395,000
398,000
401,000
404,000
395,000
398,000
401,000
404,000
407,000
19,050
19,240
19,430
19,630
19,820
16,520
16,710
16,900
17,090
17,290
13,980
14,180
14,370
14,560
14,750
11,450
11,640
11,830
12,030
12,220
8,920
9,110
9,300
9,490
9,690
6,380
6,580
6,770
6,960
7,150
3,850
4,040
4,230
4,430
4,620
1,320
1,510
1,700
1,890
2,090
62,400
63,900
65,300
66,800
68,300
407,000
410,000
413,000
416,000
419,000
410,000
413,000
416,000
419,000
422,000
20,010
20,200
20,390
20,590
20,780
17,480
17,670
17,860
18,050
18,250
14,940
15,140
15,330
15,520
15,710
12,410
12,600
12,790
12,990
13,180
9,880
10,070
10,260
10,450
10,650
7,340
7,540
7,730
7,920
8,110
4,810
5,000
5,190
5,390
5,580
2,280
2,470
2,660
2,850
3,050
69,800
71,300
72,800
74,300
75,800
422,000
425,000
428,000
431,000
434,000
425,000
428,000
431,000
434,000
437,000
20,970
21,160
21,350
21,550
21,740
18,440
18,630
18,820
19,010
19,210
15,900
16,100
16,290
16,480
16,670
13,370
13,560
13,750
13,950
14,140
10,840
11,030
11,220
11,410
11,610
8,300
8,500
8,690
8,880
9,070
5,770
5,960
6,150
6,350
6,540
3,240
3,430
3,620
3,810
4,010
77,300
78,700
80,200
81,700
83,200
437,000
440,000
443,000
446,000
449,000
440,000
443,000
446,000
449,000
452,000
21,930
22,250
22,630
23,010
23,400
19,400
19,590
19,780
19,970
20,170
16,860
17,060
17,250
17,440
17,630
14,330
14,520
14,710
14,910
15,100
11,800
11,990
12,180
12,370
12,570
9,260
9,460
9,650
9,840
10,030
6,730
6,920
7,110
7,310
7,500
4,200
4,390
4,580
4,770
4,970
84,700
86,200
86,700
89,200
90,700
452,000
455,000
458,000
461,000
464,000
455,000
458,000
461,000
464,000
467,000
23,780
24,170
24,550
24,930
25,320
20,360
20,550
20,740
20,930
21,130
17,820
18,020
18,210
18,400
18,590
15,290
15,480
15,670
15,870
16,060
12,760
12,960
13,140
13,330
13,530
10,220
10,420
10,610
10,800
10,990
7,690
7,880
8,070
8,270
8,460
5,160
5,350
5,540
5,730
5,930
92,200
93,600
95,100
96,600
98,100
467,000
470,000
473,000
476,000
479,000
470,000
473,000
476,000
479,000
482,000
25,700
26,090
26,470
26,850
27,240
21,320
21,510
21,700
21,890
22,170
18,780
18,980
19,170
19,360
19,550
16,250
16,440
16,630
16,830
17,020
13,720
13,910
14,100
14,290
14,490
11,180
11,380
11,570
11,760
11,950
8,650
8,840
9,030
9,230
9,420
6,120
6,310
6,500
6,690
6,890
99,600
101,100
102,600
104,100
105,600
482,000
485,000
488,000
491,000
494,000
485,000
488,000
491,000
494,000
497,000
27,620
28,010
28,390
28,770
29,160
22,550
22,940
23,320
23,710
24,090
19,740
19,940
20,130
20,320
20,510
17,210
17,400
17,590
17,790
17,980
14,680
14,870
15,060
15,250
15,450
12,140
12,340
12,530
12,720
12,910
9,610
9,800
9,990
10,190
10,380
7,080
7,270
7,460
7,650
7,850
107,000
108,500
110,000
111,500
113,000
497,000
500,000
503,000
506,000
509,000
500,000
503,000
506,000
509,000
512,000
29,540
29,930
30,310
30,690
31,080
24,470
24,860
25,240
25,630
26,010
20,700
20,900
21,090
21,280
21,470
18,170
18,360
18,550
18,750
18,940
15,640
15,830
16,020
16,210
16,410
13,100
13,300
13,490
13,680
13,870
10,570
10,760
10,950
11,150
11,340
8,040
8,230
8,420
8,610
8,810
114,500
116,000
117,500
119,000
120,500
512,000
515,000
518,000
521,000
524,000
515,000
518,000
521,000
524,000
527,000
31,460
31,850
32,230
32,610
33,000
26,390
26,780
27,160
27,550
27,930
21,660
21,860
22,100
22,480
22,860
19,130
19,320
19,510
19,710
19,900
16,600
16,790
16,980
17,170
17,370
14,060
14,260
14,450
14,640
14,830
11,530
11,720
11,910
12,110
12,300
9,000
9,190
9,380
9,570
9,770
121,900
123,400
124,900
126,400
127,900
527,000
530,000
533,000
536,000
539,000
530,000
533,000
536,000
539,000
542,000
33,380
33,770
34,150
34,530
34,920
28,310
28,700
29,080
29,470
29,850
23,250
23,630
24,020
24,400
24,780
20,090
20,280
20,470
20,670
20,860
17,560
17,750
17,940
18,130
18,330
15,020
15,220
15,410
15,600
15,790
12,490
12,680
12,870
13,070
13,260
9,960
10,150
10,340
10,530
10,730
129,400
130,900
132,400
133,900
135,300
542,000
545,000
548,000
551,000
554,000
545,000
548,000
551,000
554,000
557,000
35,300
35,690
36,070
36,490
36,930
30,230
30,620
31,000
31,430
31,860
25,170
25,550
25,940
26,360
26,790
21,050
21,240
21,430
21,650
21,860
18,520
18,710
18,900
19,110
19,330
15,980
16,180
16,370
16,580
16,800
13,450
13,640
13,830
14,050
14,260
10,920
11,110
11,300
11,510
11,730
136,800
138,300
139,800
141,300
142,800
557,000
560,000
563,000
566,000
569,000
560,000
563,000
566,000
569,000
572,000
37,360
37,790
38,220
38,650
39,090
32,290
32,720
33,150
33,590
34,020
27,220
27,660
28,090
28,520
28,920
22,160
22,590
23,020
23,450
23,890
19,550
19,760
19,980
20,190
20,410
17,010
17,230
17,440
17,660
17,880
14,480
14,690
14,910
15,130
15,340
11,950
12,160
12,380
12,590
12,810
144,300
145,700
147,200
148,600
150,100
572,000
575,000
578,000
581,000
584,000
575,000
578,000
581,000
584,000
587,000
39,520
39,950
40,380
40,810
41,250
34,450
34,880
35,310
35,750
36,180
29,380
29,820
30,250
30,680
31,110
24,320
24,750
25,180
25,610
26,050
20,630
20,840
21,060
21,270
21,490
18,090
15,560
15,770
15,990
16,210
16,420
13,030
13,240
13,460
13,670
13,890
151,500
153,000
154,400
155,900
157,300
587,000
590,000
593,000
596,000
599,000
590,000
593,000
596,000
599,000
602,000
41,680
42,110
42,540
42,970
43,410
36,610
37,040
37,470
37,910
38,340
31,540
31,980
32,410
32,840
33,270
26,480
26,910
27,340
27,770
28,210
21,710
21,920
22,270
22,710
23,140
19,170
19,390
19,600
19,820
20,040
16,640
16,850
17,070
17,290
17,500
14,110
14,320
14,540
14,750
14,970
158,600
159,900
161,200
162,500
163,700
602,000
605,000
608,000
611,000
614,000
605,000
608,000
611,000
614,000
617.000
43,840
44,270
44,700
45,130
45,570
38,770
39,200
39,630
40,070
40,500
33,700
34,140
34,570
35,000
35,430
28,640
29,070
29,500
29,930
30,370
23,570
24,000
24,430
24,870
25,300
20,250
20,470
20,680
20,900
21,120
17,720
17,930
18,150
18,370
18,580
15,190
15,400
15,620
15,830
16,050
165,000
166,300
167,600
168,900
170,200
617,000
620,000
623,000
626,000
629,000
620,000
623,000
626,000
629,000
632,000
46,000
46,430
46,860
47,290
47,730
40,930
41,360
41,790
42,230
42,660
35,860
36,300
36,730
37,160
37,590
30,800
31,230
31,660
32,090
32,530
25,730
26,160
26,590
27,030
27,460
21,330
21,550
21,760
21,980
22,390
18,800
19,010
19,230
19,450
19,660
16,270
16,480
16,700
16,910
17,130
171,400
172,700
174,000
175,300
176,600
632,000
635,000
638,000
641,000
644,000
635,000
638,000
641,000
644,000
647,000
48,160
48,590
49,020
49,450
49,890
43,090
43,520
43,950
44,390
44,820
38,020
38,460
38,890
39,320
39,750
32,960
33,390
33,820
34,250
34,690
27,890
28,320
28,750
29,190
29,620
22,820
23,260
23,690
24,120
24,550
19,880
20,090
20,310
20,530
20,740
17,350
17,560
17,780
17,990
18,210
177,800
179,100
180,400
181,700
183,000
647,000
650,000
653,000
656,000
659,000
650,000
653,000
656,000
659,000
662,000
50,320
50,750
51,180
51,610
52,050
45,230
45,680
46,110
46,550
46,980
40,180
40,620
41,050
41,480
41,910
35,120
35,550
35,980
36,410
36,850
30,050
30,480
30,910
31,350
31,780
24,980
25,420
25,850
26,280
26,710
20,960
21,170
21,390
21,610
21,820
18,430
18,640
18,860
19,070
19,290
184,300
185,300
186,100
187,000
187,800
662,000
665,000
668,000
671,000
674,000
665,000
668,000
671,000
674,000
677,000
52,480
52,910
53,340
53,770
54,210
47,410
47,840
48,270
48,710
49,140
42,340
42,780
43,210
46,640
44,070
37,280
37,710
38,140
38,570
39,010
32,210
32,640
33,070
33,510
33,940
27,140
27,580
28,010
28,440
28,870
22,080
22,510
22,940
23,370
23,800
19,510
19,720
19,940
20,150
20,370
188,700
189,500
190,400
191,200
192,100
677,000
680,000
683,000
686,000
689,000
680,000
683,000
686,000
689,000
692,000
54,640
55,070
55,500
55,930
56,370
49,570
50,000
50,430
50,870
51,300
44,500
44,940
45,370
45,800
46,230
39,440
39,870
40,300
40,730
41,170
34,370
34,800
35,230
35,670
36,100
29,300
29.740
30,170
30,600
31,030
24,240
24,670
25,100
25,530
25,.960
20,590
20,800
21,020
21,230
21,450
192,900
193,800
194,700
195,500
196,400
692,000
695,000
698,000
701,000
704,000
695,000
698,000
701,000
704,000
707,000
56,800
57,230
57,660
58,090
58,530
51,730
52,160
52,590
53,030
53,460
46,660
47,100
47,530
47,960
48,390
41,600
42,030
42,460
42,890
43,330
36,530
36,960
37,390
37,830
38,260
31,460
31,900
32,330
32,760
33,190
26,400
26,830
27,260
27,690
28,120
21,670
21,880
22,190
22,630
23,060
197,200
198,100
198,900
199,800
200,600
707,000
710,000
713,000
716,000
719,000
710,000
713,000
716,000
719,000
722,000
58,960
59,390
59,820
60,250
60,690
53,890
54,320
54,750
55,190
55,620
48,820
49,260
49,690
50,120
50,550
43,760
44,190
44,620
45,050
45,490
38,690
39,120
39,550
39,990
40,420
33,620
34,060
34,490
34,920
35,350
28,560
28,990
29,420
29,850
30,280
23,490
23,920
24,350
24,790
25,220
201,900
203,300
204,600
206,000
207,300
722,000
725,000
728,000
731,000
734,000
725,000
728,000
731,000
734,000
737,000
61,120
61,550
61,980
62,410
62,850
56,050
56,480
56,910
57,350
57,780
50,980
51,420
51,850
52,280
52,710
45,920
46,350
46,780
47,210
47,650
40,850
41,280
41,710
42,150
42,580
35,780
36,220
36,650
37,080
37,510
30,720
31,150
31,580
32,010
32,440
25,650
26,080
26,510
26,950
27,380
208,700
210,000
211,400
212,700
214,100
737,000
740,000
743,000
746,000
749,000
740,000
743,000
746,000
749,000
752,000
63,280
63,710
64,140
64,570
65,010
58,210
58,640
59,070
59,510
59,940
53,140
53,580
54,010
54,440
54,870
48,080
48,510
48,940
49,370
49,810
43,010
43,440
43,870
44,310
44,740
37,940
38,380
38,810
39,240
39,670
32,880
33,310
33,740
34,170
34,600
27,810
28,240
28,670
29,110
29,540
215,400
216,800
218,100
219,500
220,900
752,000
755,000
758,000
761,000
764,000
755,000
758,000
761,000
764,000
767,000
65,440
65,870
66,300
66,730
67,170
60,370
60,800
61,200
61,670
62,100
55,300
55,740
56,170
56,600
57,030
50,240
50,670
51,100
51,530
51,970
45,170
45,600
46,030
46,470
46,900
40,100
40,540
40,970
41,400
41,830
35,040
35,470
35,900
36,330
36,760
29,970
30,400
30,830
31,270
31,700
222,200
223,600
224,900
226,300
227,600
767,000
770,000
773,000
776,000
779,000
770,000
773,000
776,000
779,000
782,000
67,600
68,030
68,460
68,890
69,330
62,530
62,960
63,390
63,830
64,260
57,460
57,900
58,330
58,760
59,190
52,400
52,830
53,260
53,690
54,130
47,330
47,760
48,190
48,630
49,060
42,260
42,700
43,130
43,560
43,990
37,200
37,630
38,060
38,490
38,920
32,130
32,560
32,990
33,430
33,860
229,000
230,300
231,700
233,000
234,400
782,000
785,000
788,000
791,000
794,000
785,000
788,000
791,000
794,000
797,000
69,760
70,190
70,620
71,050
71,490
64,690
65,120
65,550
65,990
66,420
59,620
60,060
60,490
60,920
61,350
54,560
54,990
55,420
55,850
56,290
49,490
49,920
50,350
50,790
51,220
44,420
44,860
45,290
45,720
46,150
39,360
39,790
40,220
40,650
41,080
34,290
34,720
35,150
35,590
36,020
235,700
237,100
238,500
239,800
241,200
797,000
800,000
803,000
806,000
809,000
800,000
803,000
806,000
809,000
812,000
71,920
72,350
72,780
73,210
76,650
66,850
67,280
67,710
68,150
68,580
61,780
62,220
62,650
63,080
63,510
56,720
57,150
57,580
58,010
58,450
51,650
52,080
52,510
52,950
53,380
46,580
47,020
47,450
47,880
48,310
41,520
41,950
42,380
42,810
43,240
36,450
36,880
37,310
37,750
38,180
242,500
243,900
245,200
246,600
247,900
812,000
815,000
818,000
821,000
824,000
815,000
818,000
821,000
824,000
827,000
74,080
74,510
74,940
75,370
75,810
69,010
69,440
69,870
70,310
70,740
63,940
64,380
64,810
65,240
65,670
58,880
59,310
59,740
60,170
60,610
53,810
54,240
54,670
55,110
55,540
48,740
49,180
49,610
50,040
50,470
43,680
44,110
44,540
44,970
45,400
38,610
39,040
39,470
39,910
40,340
249,300
250,600
252,000
253,300
254,700
827,000
830,000
833,000
836,000
839,000
830,000
833,000
836,000
839,000
842,000
76,240
76,670
77,110
77,570
78,020
71,170
71,600
72,040
72,500
72,960
66,100
66,540
66,980
67,430
67,890
61,040
61,470
61,910
62,370
62,820
55,970
56,400
56,840
57,300
57,760
50,900
51,340
51,780
52,230
52,690
45,840
46,270
46,710
47,170
47,620
40,770
41,200
41,640
42,100
42,560
256,100
257,400
258,800
260,100
261,500
842,000
845,000
848,000
851,000
854,000
845,000
848,000
851,000
854,000
857,000
78,480
78,930
79,390
79,850
80,300
73,410
73,870
74,320
74,780
75,240
68,350
68,800
69,260
69,710
70,170
63,280
63,730
64,190
64,650
65,100
58,210
58,670
59,120
59,580
60,040
53,140
53,600
54,060
54,510
54,970
48,080
48,530
48,990
49,450
49,900
43,010
43,470
43,920
44,380
44,840
262,800
264,200
265,500
266,900
268,200
857,000
860,000
863,000
866,000
869,000
860,000
863,000
866,000
869,000
872,000
80,760
81,210
81,670
82,130
82,580
75,690
76,150
76,600
77,060
77,520
70,630
71,080
71,540
71,990
72,450
65,560
66,010
66,470
66,930
67,380
60,490
60,950
61,400
61,860
62,320
55,420
55,880
56,340
56,790
57,250
50,360
50,810
51,270
51,730
52,180
45,290
45,750
46,200
46,660
47,120
269,600
270,900
272,300
273,600
275,000
872,000
875,000
878,000
881,000
884,000
875,000
878,000
881,000
884,000
887,000
83,040
83,530
84,100
84,670
85,240
77,970
78,430
78,880
79,340
79,800
72,910
73,360
73,820
74,270
74,730
67,840
68,290
68,750
69,210
69,660
62,770
63,230
63,680
64,140
64,600
57,700
58,160
58,620
59,070
59,530
52,640
53,090
53,550
54,010
54,460
47,570
48,030
48,480
48,940
49,400
276,400
277,700
279,100
280,400
281,800
887,000
890,000
893,000
896,000
899,000
890,000
893,000
896,000
899,000
902,000
85,810
86,380
86,950
87,520
88,090
80,250
80,710
81,160
81,620
82,080
75,190
75,640
76,100
76,550
77,010
70,120
70,570
71,030
71,490
71,940
65,050
65,510
65,960
66,420
66,880
59,980
60,440
60,900
61,350
61,810
54,920
55,370
55,830
56,290
56,740
49,850
50,310
50,760
51,220
51,680
283,100
284,500
285,800
287,200
288,500
902,000
905,000
908,000
911,000
914,000
905,000
908,000
911,000
914,000
917,000
88,660
89,230
89,800
90,370
90,940
82,530
82,990
83,470
84,040
84,610
77,470
77,920
78,380
78,830
79,290
72,400
72,850
73,310
73,770
74,220
67,330
67,790
68,240
68,700
69,160
62,260
62,720
63,180
63,630
64,090
57,200
57,650
58,110
58,570
59,020
52,130
52,590
53,040
53,500
53,960
289,900
291,200
292,600
294,000
295,300
917,000
920,000
923,000
926,000
929,000
920,000
923,000
926,000
929,000
932,000
91,510
92,080
92,650
93,220
93,790
85,180
85,750
86,320
86,890
87,460
79,750
80,200
80,660
81,110
81,570
74,680
75,130
75,590
76,050
76,500
69,610
70,070
70,520
70,980
71,440
64,540
65,000
65,460
65,910
66,370
59,480
59,930
60,390
60,850
61,300
54,410
54,870
55,320
55,780
56,240
296,700
298,000
299,400
300,700
302,100
932,000
935,000
938,000
941,000
944,000
935,000
938,000
941,000
944,000
947,000
94,360
94,930
95,500
96,070
96,640
88,030
88,600
89,170
89,740
90,310
82,030
82,480
82,940
83,410
83,980
76,960
77,410
77,870
78,330
78,780
71,890
72,350
72,800
73,260
73,720
66,820
67,280
67,740
68,190
68,650
61,760
62,210
62,670
63,130
63,580
56,690
57,150
57,600
58,060
58,520
303,400
304,800
306,100
307,500
308,800
947,000
950,000
953,000
956,000
959,000
950,000
953,000
956,000
959,000
962,000
97,210
97,780
98,350
98,920
99,490
90,880
91,450
92,020
92,590
93,160
84,550
85,120
85,690
86,260
86,830
79,240
79,690
80,150
80,610
81,060
74,170
74,630
75,080
75,540
76,000
69,100
69,560
70,020
70,470
70,470
64,040
64,490
64,950
65,410
65,860
58,970
59,430
59,880
60,340
60,800
310,200
311,600
312,900
314,300
315,600
962,000
965,000
968,000
971,000
974,000
965,000
968,000
971,000
974,000
977,000
100,060
100,630
101,200
101,830
102,680
93,730
94,300
94,870
95,440
96,010
87,400
87,970
88,540
89,110
89,680
81,520
81,970
82,430
82,890
83,340
76,450
76,910
77,360
77,820
78,280
71,380
71,840
72,300
72,750
73,210
66,320
66,770
67,230
67,690
68,140
61,250
61,710
62,160
62,620
63,080
317,000
318,300
319,700
321,000
322,400
977,000
980,000
983,000
986,000
989,000
980,000
983,000
986,000
989,000
992,000
103,540
104,390
105,250
106,100
106,960
96,560
97,150
97,720
98,290
98,860
90,250
90,820
91,390
91,960
92,530
83,910
84,480
85,050
85,620
86,190
78,730
79,190
79,640
80,100
80,560
73,660
74,120
74,580
75,030
75,490
68,600
69,050
69,510
69,970
70,420
63,530
63,990
64,440
64,900
65,360
323,700
325,100
326,400
327,800
329,200
992,000
995,000
998,000
1,001,000
1,004,000
995,000
998,000
1,001,000
1,004,000
1,007,000
107,810
108,670
109,520
110,380
111,230
99,430
100,400
100,570
101,140
101,730
93,100
93,670
94,240
94,810
95,380
86,760
87,330
87,900
88,470
89,040
81,010
81,470
81,920
82,380
82,840
75,940
76,400
76,860
77,310
77,770
70,880
71,330
71,790
72,250
72,700
65,810
66,270
66,720
67,180
67,640
330,500
331,900
333,200
334,600
335,900
1,007,000
1,010,000
1,013,000
1,016,000
1,019,000
1,010,000
1,013,000
1,016,000
1,019,000
1,022,000
112,090
112,940
113,800
114,650
115,510
102,590
103,440
104,300
105,150
106,010
95,950
96,520
97,090
97,660
98,230
89,610
90,180
90,750
91,320
91,890
83,290
83,850
84,420
84,990
85,560
78,220
78,680
79,140
79,590
80,050
73,160
73,610
74,070
74,530
74,980
68,090
68,550
69,000
69,460
69,920
337,300
338,600
340,000
341,300
342,700
1,022,000
1,025,000
1,028,000
1,031,000
1,034,000
1,025,000
1,028,000
1,031,000
1,034,000
1,037,000
116,360
117,220
118,070
118,930
119,780
106,860
107,720
108,570
109,430
110,280
98,800
99,370
99,940
100,510
101,080
92,460
93,030
93,600
94,170
94,740
86,130
86,700
87,270
87,840
88,410
80,500
80,960
81,420
81,870
82,330
75,440
75,890
76,350
76,810
77,260
70,370
70,830
71,280
71,740
72,200
344,000
345,400
346,800
348,100
349,500
1,037,000
1,040,000
1,043,000
1,046,000
1,049,000
1,040,000
1,043,000
1,046,000
1,049,000
1,052,000
120,640
121,490
122,350
123,200
124,060
111,140
111,990
112,850
113,700
114,560
101,650
102,490
103,350
104,200
105,060
95,310
95,880
96,450
97,020
97,590
88,980
89,550
90,120
90,690
91,260
82,780
83,240
83,790
84,360
84,930
77,720
78,170
78,630
79,090
79,540
72,650
73,110
73,560
74,020
74,480
350,800
352,200
353,500
354,900
356,200
1,052,000
1,055,000
1,058,000
1,061,000
1,064,000
1,055,000
1,058,000
1,061,000
1,064,000
1,0067,00
124,910
125,770
126,620
127,480
128,330
115,410
116,270
117,120
117,980
118,830
105,910
106,770
107,620
108,480
109,330
98,160
98,730
99,300
99,870
100,440
91,830
92,400
92,970
93,540
94,110
85,500
86,070
86,640
87,210
87,780
80,000
80,450
80,910
81,370
81,820
74,930
75,390
75,840
76,300
76,760
357,600
358,900
360,300
361,600
363,000
1,067,000
1,070,000
1,073,000
1,076,000
1,079,000
1,070,000
1,073,000
1,076,000
1,079,000
1,082,000
129,190
130,040
130,900
131,750
132,610
119,690
120,540
121,400
122,250
123,110
110,190
111,040
111,900
112,750
113,610
101,010
101,580
102,400
103,250
104,110
94,680
95,250
95,820
96,390
96,960
88,350
88,920
89,490
90,060
90,630
82,280
82,730
83,190
83,720
84,290
77,210
77,670
78,120
78,580
79,040
364,400
365,700
367,100
368,400
369,800
1,082,000
1,085,000
1,088,000
1,091,000
1,094,000
1,085,000
1,088,000
1,091,000
1,094,000
1,097,000
133,460
134,320
135,170
136,030
136,880
123,960
124,820
125,670
126,530
127,380
114,460
115,320
116,170
117,030
117,880
104,960
105,820
106,670
107,530
108,380
97,530
98,100
98,670
99,240
99,810
91,200
91,770
92,340
92,910
93,480
84,860
85,430
86,000
86,570
87,140
79,490
79,950
80,400
80,860
81,320
371,100
372,500
373,800
375,200
376,500
1,097,000
1,100,000
1,103,000
1,106,000
1,109,000
1,100,000
1,103,000
1,106,000
1,109,000
1,112,000
137,740
138,590
139,450
140,300
141,160
128,240
129,090
129,950
130,800
131,660
118,740
119,590
120,450
121,300
122,160
109,240
110,090
110,950
111,800
112,660
100,380
100,950
101,520
102,300
103,160
94,050
94,620
95,190
95,760
96,330
87,710
88,280
88,850
89,420
89,990
81,770
82,230
82,680
83,140
83,660
377,900
379,200
380,600
381,900
383,300
1,112,000
1,115,000
1,118,000
1,121,000
1,124,000
1,115,000
1,118,000
1,121,000
1,124,000
1,127,000
142,010
142,870
143,720
144,580
145,430
132,510
133,370
134,220
135,080
135,930
123,010
123,870
124,720
125,580
126,430
113,510
114,370
115,220
116,080
116,930
104,010
104,870
105,720
106,580
107,430
96,900
97,470
98,040
98,610
99,180
90,560
91,130
91,700
92,270
92,840
84,230
84,800
85,370
85,940
86,510
384,700
386,000
387,400
388,700
390,100
1,127,000 1,130,000 146,290 136,790 127,290 117,790 108,290 99,750 93,410 87,080 391,400
1,130,000円 146,720 137,220 127,720 118,220 108,720 100,030 93,700 87,370 392,800
1,130,000円を超1,760,000円未満 1,130,000円の場合の税額+(給与収入の金額−113万円)×28.5% 392,800+
(給与収入の金額−113万円)×35%
1,760,000円 326,270 316,770 307,270 297,770 288,270 279,580 273,250 273250
1,760,000円を超える 1,760,000円の場合の税額+(給与収入の金額−176万円)×35%
扶養親族等の数が7人を超える場合には、7人の場合の税額から、その7人を超える1人ごとに2,530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扶養親族等1人ごとに2,530円を上記で求めた税額から控除した金額
注意
1.「扶養親族等」とは控除対象配偶者及び扶養親族をいう。

2.「給与所得者の扶養控除等申告書」の提出が必要

3.給与の金額から社会保険料(厚生年金、健康保険、雇用保険)の金額を控除した金額を求めます。

4.扶養控除等申告書に本人が障害者、寡婦、寡夫、勤労学生の場合、扶養親族等に障害者に該当する人がいる場合には、これらの一に該当するごとに扶養親族等の数の計算に加算する。


※【弥生給与ソフト】源泉所得税を自動に計算します
 ・業務ソフトに関する無料相談実施中!
 ・まずはお試し!「弥生会計」無料体験版ダウンロードはこちら
 ・弥生給与ソフトシリーズの購入はこちらからどうぞ!