●「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
| その月の社会保険料控除後の給与等の金額 |
甲 |
乙 |
| 扶 養 親 族 等 の 数 |
| 0 人 |
1 人 |
2 人 |
3 人 |
4 人 |
5 人 |
6 人 |
7 人 |
| 以 上 |
未 満 |
税 額 |
税 額 |
円
87,000未満 |
円
0 |
円
0 |
円
0 |
円
0 |
円
0 |
円
0 |
円
0 |
円
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
18,310
18,520
18,740
18,960 |
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
| |
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