府省令令和8年3月31日
所得税法施行規則別表第五（年末調整等のための給与所得控除後の給与等の金額の表）
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所得税法施行規則別表第五（年末調整等のための給与所得控除後の給与等の金額の表）
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別表第五 年末調整等のための給与所得控除後の給与等の金額の表(第二十八条、第百九十条関係)
(一)
| 給与等の金額 | 給与所得控除後の給与 | 給与等の金額 | 給与所得控除後の給与 | 給与等の金額 | 給与所得控除後の給与 | ||||||
| 円 | 等 | 円 | 等 | 円 | 等 | ||||||
| 以 | 上 | 未 | 満 | 以 | 上 | 未 | 満 | 以 | 上 | 未 | 満 |
| 691,000円未満 | 円 | 0 | 2,184,000 | 1,448,800 | 2,384,000 | 1,588,000 | 2,584,000 | 1,692,800 | |||
| 691,000 | 2,025,000 | 給与等の金額か | 2,188,000 | 1,451,600 | 2,388,000 | 1,591,600 | 2,588,000 | 1,695,600 | |||
| ら控除した金額 | 2,192,000 | 1,454,400 | 2,392,000 | 1,594,400 | 2,592,000 | 1,698,400 | |||||
| 2,196,000 | 1,457,200 | 2,396,000 | 1,597,200 | 2,596,000 | 1,701,200 | ||||||
| 2,200,000 | 1,460,000 | 2,400,000 | 1,600,000 | 2,600,000 | 1,704,000 | ||||||
| 2,092,000 | 2,028,000 | 1,332,000 | 2,204,000 | 1,462,800 | 2,404,000 | 1,602,800 | 2,604,000 | 1,706,800 | |||
| 2,096,000 | 2,032,000 | 1,334,800 | 2,208,000 | 1,465,600 | 2,408,000 | 1,605,600 | 2,608,000 | 1,709,600 | |||
| 2,100,000 | 2,036,000 | 1,337,600 | 2,212,000 | 1,468,400 | 2,412,000 | 1,608,400 | 2,612,000 | 1,712,400 | |||
| 2,104,000 | 2,040,000 | 1,340,400 | 2,216,000 | 1,471,200 | 2,416,000 | 1,611,200 | 2,616,000 | 1,715,200 | |||
| 2,108,000 | 2,044,000 | 1,343,200 | 2,220,000 | 1,474,000 | 2,420,000 | 1,614,000 | 2,620,000 | 1,718,000 | |||
| 2,112,000 | 2,048,000 | 1,346,000 | 2,224,000 | 1,476,800 | 2,424,000 | 1,616,800 | 2,624,000 | 1,720,800 | |||
| 2,116,000 | 2,052,000 | 1,348,800 | 2,228,000 | 1,479,600 | 2,428,000 | 1,619,600 | 2,628,000 | 1,723,600 | |||
| 2,120,000 | 2,056,000 | 1,351,600 | 2,232,000 | 1,482,400 | 2,432,000 | 1,622,400 | 2,632,000 | 1,726,400 | |||
| 2,124,000 | 2,060,000 | 1,354,400 | 2,236,000 | 1,485,200 | 2,436,000 | 1,625,200 | 2,636,000 | 1,729,200 | |||
| 2,128,000 | 2,064,000 | 1,357,200 | 2,240,000 | 1,488,000 | 2,440,000 | 1,628,000 | 2,640,000 | 1,732,000 | |||
| 2,132,000 | 2,068,000 | 1,360,000 | 2,244,000 | 1,490,800 | 2,444,000 | 1,630,800 | 2,644,000 | 1,734,800 | |||
| 2,136,000 | 2,072,000 | 1,362,800 | 2,248,000 | 1,493,600 | 2,448,000 | 1,633,600 | 2,648,000 | 1,737,600 | |||
| 2,140,000 | 2,076,000 | 1,365,600 | 2,252,000 | 1,496,400 | 2,452,000 | 1,636,400 | 2,652,000 | 1,740,400 | |||
| 2,144,000 | 2,080,000 | 1,368,400 | 2,256,000 | 1,499,200 | 2,456,000 | 1,639,200 | 2,656,000 | 1,743,200 | |||
| 2,148,000 | 2,084,000 | 1,371,200 | 2,260,000 | 1,502,000 | 2,460,000 | 1,642,000 | 2,660,000 | 1,746,000 | |||
| 2,152,000 | 2,088,000 | 1,374,000 | 2,264,000 | 1,504,800 | 2,464,000 | 1,644,800 | 2,664,000 | 1,748,800 | |||
| 2,156,000 | 2,092,000 | 1,376,800 | 2,268,000 | 1,507,600 | 2,468,000 | 1,647,600 | 2,668,000 | 1,751,600 | |||
| 2,160,000 | 2,096,000 | 1,379,600 | 2,272,000 | 1,510,400 | 2,472,000 | 1,650,400 | 2,672,000 | 1,754,400 | |||
| 2,164,000 | 2,100,000 | 1,382,400 | 2,276,000 | 1,513,200 | 2,476,000 | 1,653,200 | 2,676,000 | 1,757,200 | |||
| 2,168,000 | 2,104,000 | 1,385,200 | 2,280,000 | 1,516,000 | 2,480,000 | 1,656,000 | 2,680,000 | 1,760,000 | |||
| 2,172,000 | 2,108,000 | 1,388,000 | 2,284,000 | 1,518,800 | 2,484,000 | 1,658,800 | 2,684,000 | 1,762,800 | |||
| 2,176,000 | 2,112,000 | 1,390,800 | 2,288,000 | 1,521,600 | 2,488,000 | 1,661,600 | 2,688,000 | 1,765,600 | |||
| 2,180,000 | 2,116,000 | 1,393,600 | 2,292,000 | 1,524,400 | 2,492,000 | 1,664,400 | 2,692,000 | 1,768,400 | |||
| 2,184,000 | 2,120,000 | 1,396,400 | 2,296,000 | 1,527,200 | 2,496,000 | 1,667,200 | 2,696,000 | 1,771,200 | |||
| 2,188,000 | 2,124,000 | 1,399,200 | 2,300,000 | 1,530,000 | 2,500,000 | 1,670,000 | 2,700,000 | 1,774,000 | |||
| 2,192,000 | 2,128,000 | 1,402,000 | 2,304,000 | 1,532,800 | 2,504,000 | 1,672,800 | 2,704,000 | 1,776,800 | |||
| 2,196,000 | 2,132,000 | 1,404,800 | 2,308,000 | 1,535,600 | 2,508,000 | 1,675,600 | 2,708,000 | 1,779,600 | |||
| 2,200,000 | 2,136,000 | 1,407,600 | 2,312,000 | 1,538,400 | 2,512,000 | 1,678,400 | 2,712,000 | 1,782,400 | |||
| 2,204,000 | 2,140,000 | 1,410,400 | 2,316,000 | 1,541,200 | 2,516,000 | 1,681,200 | 2,716,000 | 1,785,200 | |||
| 2,208,000 | 2,144,000 | 1,413,200 | 2,320,000 | 1,544,000 | 2,520,000 | 1,684,000 | 2,720,000 | 1,788,000 | |||
| 2,212,000 | 2,148,000 | 1,416,000 | 2,324,000 | 1,546,800 | 2,524,000 | 1,686,800 | 2,724,000 | 1,790,800 | |||
| 2,216,000 | 2,152,000 | 1,418,800 | 2,328,000 | 1,549,600 | 2,528,000 | 1,689,600 | 2,728,000 | 1,793,600 | |||
| 2,220,000 | 2,156,000 | 1,421,600 | 2,332,000 | 1,552,400 | 2,532,000 | 1,692,400 | 2,732,000 | 1,796,400 | |||
| 2,224,000 | 2,160,000 | 1,424,400 | 2,336,000 | 1,555,200 | 2,536,000 | 1,695,200 | 2,736,000 | 1,799,200 | |||
| 2,228,000 | 2,164,000 | 1,427,200 | 2,340,000 | 1,558,000 | 2,540,000 | 1,698,000 | 2,740,000 | 1,802,000 | |||
| 2,232,000 | 2,168,000 | 1,430,000 | 2,344,000 | 1,560,800 | 2,544,000 | 1,700,800 | 2,744,000 | 1,804,800 | |||
| 2,236,000 | 2,172,000 | 1,432,800 | 2,348,000 | 1,563,600 | 2,548,000 | 1,703,600 | 2,748,000 | 1,807,600 | |||
| 2,240,000 | 2,176,000 | 1,435,600 | 2,352,000 | 1,566,400 | 2,552,000 | 1,706,400 | 2,752,000 | 1,810,400 | |||
| 2,244,000 | 2,180,000 | 1,438,400 | 2,356,000 | 1,569,200 | 2,556,000 | 1,709,200 | 2,756,000 | 1,813,200 | |||
| 2,248,000 | 2,184,000 | 1,441,200 | 2,360,000 | 1,572,000 | 2,560,000 | 1,712,000 | 2,760,000 | 1,816,000 | |||
| 2,252,000 | 2,188,000 | 1,444,000 | 2,364,000 | 1,574,800 | 2,564,000 | 1,714,800 | 2,764,000 | 1,818,800 | |||
| 2,256,000 | 2,192,000 | 1,446,800 | 2,368,000 | 1,577,600 | 2,568,000 | 1,717,600 | 2,768,000 | 1,821,600 | |||
| 2,260,000 | 2,196,000 | 1,449,600 | 2,372,000 | 1,580,400 | 2,572,000 | 1,720,400 | 2,772,000 | 1,824,400 | |||
| 2,264,000 | 2,200,000 | 1,452,400 | 2,376,000 | 1,583,200 | 2,576,000 | 1,723,200 | 2,776,000 | 1,827,200 | |||
| 2,268,000 | 2,204,000 | 1,455,200 | 2,380,000 | 1,586,000 | 2,580,000 | 1,726,000 | 2,780,000 | 1,830,000 | |||
(二)
| 給与等の金額 | 給与所得控除後の給与 | 給与等の金額 | 給与所得控除後の給与 | 給与等の金額 | 給与所得控除後の給与 | 給与等の金額 | 給与所得控除後の給与 | ||||||||
| 円 | 等 | 円 | 等 | 円 | 等 | 円 | 等 | ||||||||
| 以 | 上 | 未 | 満 | 以 | 上 | 未 | 満 | 以 | 上 | 未 | 満 | 以 | 上 | 未 | 満 |
| 2,584,000 | 1,728,800 | 2,784,000 | 1,868,800 | 2,984,000 | 1,968,800 | 3,184,000 | 2,068,800 | ||||||||
| 2,588,000 | 1,731,600 | 2,788,000 | 1,871,600 | 2,988,000 | 1,971,600 | 3,188,000 | 2,071,600 | ||||||||
| 2,592,000 | 1,734,400 | 2,792,000 | 1,874,400 | 2,992,000 | 1,974,400 | 3,192,000 | 2,074,400 | ||||||||
| 2,596,000 | 1,737,200 | 2,796,000 | 1,877,200 | 2,996,000 | 1,977,200 | 3,196,000 | 2,077,200 | ||||||||
| 2,600,000 | 1,740,000 | 2,800,000 | 1,880,000 | 3,000,000 | 1,980,000 | 3,200,000 | 2,080,000 | ||||||||
| 2,604,000 | 1,742,800 | 2,804,000 | 1,882,800 | 3,004,000 | 1,982,800 | 3,204,000 | 2,082,800 | ||||||||
| 2,608,000 | 1,745,600 | 2,808,000 | 1,885,600 | 3,008,000 | 1,985,600 | 3,208,000 | 2,085,600 | ||||||||
| 2,612,000 | 1,748,400 | 2,812,000 | 1,888,400 | 3,012,000 | 1,988,400 | 3,212,000 | 2,088,400 | ||||||||
| 2,616,000 | 1,751,200 | 2,816,000 | 1,891,200 | 3,016,000 | 1,991,200 | 3,216,000 | 2,091,200 | ||||||||
| 2,620,000 | 1,754,000 | 2,820,000 | 1,894,000 | 3,020,000 | 1,994,000 | 3,220,000 | 2,094,000 | ||||||||
| 2,624,000 | 1,756,800 | 2,824,000 | 1,896,800 | 3,024,000 | 1,996,800 | 3,224,000 | 2,096,800 | ||||||||
| 2,628,000 | 1,759,600 | 2,828,000 | 1,899,600 | 3,028,000 | 1,999,600 | 3,228,000 | 2,099,600 | ||||||||
| 2,632,000 | 1,762,400 | 2,832,000 | 1,902,400 | 3,032,000 | 2,002,400 | 3,232,000 | 2,102,400 | ||||||||
| 2,636,000 | 1,765,200 | 2,836,000 | 1,905,200 | 3,036,000 | 2,005,200 | 3,236,000 | 2,105,200 | ||||||||
| 2,640,000 | 1,768,000 | 2,840,000 | 1,908,000 | 3,040,000 | 2,008,000 | 3,240,000 | 2,108,000 | ||||||||
| 2,644,000 | 1,770,800 | 2,844,000 | 1,910,800 | 3,044,000 | 2,010,800 | 3,244,000 | 2,110,800 | ||||||||
| 2,648,000 | 1,773,600 | 2,848,000 | 1,913,600 | 3,048,000 | 2,013,600 | 3,248,000 | 2,113,600 | ||||||||
| 2,652,000 | 1,776,400 | 2,852,000 | 1,916,400 | 3,052,000 | 2,016,400 | 3,252,000 | 2,116,400 | ||||||||
| 2,656,000 | 1,779,200 | 2,856,000 | 1,919,200 | 3,056,000 | 2,019,200 | 3,256,000 | 2,119,200 | ||||||||
| 2,660,000 | 1,782,000 | 2,860,000 | 1,922,000 | 3,060,000 | 2,022,000 | 3,260,000 | 2,122,000 | ||||||||
| 2,664,000 | 1,784,800 | 2,864,000 | 1,924,800 | 3,064,000 | 2,024,800 | 3,264,000 | 2,124,800 | ||||||||
| 2,668,000 | 1,787,600 | 2,868,000 | 1,927,600 | 3,068,000 | 2,027,600 | 3,268,000 | 2,127,600 | ||||||||
| 2,672,000 | 1,790,400 | 2,872,000 | 1,930,400 | 3,072,000 | 2,030,400 | 3,272,000 | 2,130,400 | ||||||||
| 2,676,000 | 1,793,200 | 2,876,000 | 1,933,200 | 3,076,000 | 2,033,200 | 3,276,000 | 2,133,200 | ||||||||
| 2,680,000 | 1,796,000 | 2,880,000 | 1,936,000 | 3,080,000 | 2,036,000 | 3,280,000 | 2,136,000 | ||||||||
| 2,684,000 | 1,798,800 | 2,884,000 | 1,938,800 | 3,084,000 | 2,038,800 | 3,284,000 | 2,138,800 | ||||||||
| 2,688,000 | 1,801,600 | 2,888,000 | 1,941,600 | 3,088,000 | 2,041,600 | 3,288,000 | 2,141,600 | ||||||||
| 2,692,000 | 1,804,400 | 2,892,000 | 1,944,400 | 3,092,000 | 2,044,400 | 3,292,000 | 2,144,400 | ||||||||
| 2,696,000 | 1,807,200 | 2,896,000 | 1,947,200 | 3,096,000 | 2,047,200 | 3,296,000 | 2,147,200 | ||||||||
| 2,700,000 | 1,810,000 | 2,900,000 | 1,950,000 | 3,100,000 | 2,050,000 | 3,300,000 | 2,150,000 | ||||||||
| 2,704,000 | 1,812,800 | 2,904,000 | 1,952,800 | 3,104,000 | 2,052,800 | 3,304,000 | 2,152,800 | ||||||||
| 2,708,000 | 1,815,600 | 2,908,000 | 1,955,600 | 3,108,000 | 2,055,600 | 3,308,000 | 2,155,600 | ||||||||
| 2,712,000 | 1,818,400 | 2,912,000 | 1,958,400 | 3,112,000 | 2,058,400 | 3,312,000 | 2,158,400 | ||||||||
| 2,716,000 | 1,821,200 | 2,916,000 | 1,961,200 | 3,116,000 | 2,061,200 | 3,316,000 | 2,161,200 | ||||||||
| 2,720,000 | 1,824,000 | 2,920,000 | 1,964,000 | 3,120,000 | 2,064,000 | 3,320,000 | 2,164,000 | ||||||||
| 2,724,000 | 1,826,800 | 2,924,000 | 1,966,800 | 3,124,000 | 2,066,800 | 3,324,000 | 2,166,800 | ||||||||
| 2,728,000 | 1,829,600 | 2,928,000 | 1,969,600 | 3,128,000 | 2,069,600 | 3,328,000 | 2,169,600 | ||||||||
| 2,732,000 | 1,832,400 | 2,932,000 | 1,972,400 | 3,132,000 | 2,072,400 | 3,332,000 | 2,172,400 | ||||||||
| 2,736,000 | 1,835,200 | 2,936,000 | 1,975,200 | 3,136,000 | 2,075,200 | 3,336,000 | 2,175,200 | ||||||||
| 2,740,000 | 1,838,000 | 2,940,000 | 1,978,000 | 3,140,000 | 2,078,000 | 3,340,000 | 2,178,000 | ||||||||
| 2,744,000 | 1,840,800 | 2,944,000 | 1,980,800 | 3,144,000 | 2,080,800 | 3,344,000 | 2,180,800 | ||||||||
| 2,748,000 | 1,843,600 | 2,948,000 | 1,983,600 | 3,148,000 | 2,083,600 | 3,348,000 | 2,183,600 | ||||||||
| 2,752,000 | 1,846,400 | 2,952,000 | 1,986,400 | 3,152,000 | 2,086,400 | 3,352,000 | 2,186,400 | ||||||||
| 2,756,000 | 1,849,200 | 2,956,000 | 1,989,200 | 3,156,000 | 2,089,200 | 3,356,000 | 2,189,200 | ||||||||
| 2,760,000 | 1,852,000 | 2,960,000 | 1,992,000 | 3,160,000 | 2,092,000 | 3,360,000 | 2,192,000 | ||||||||
| 2,764,000 | 1,854,800 | 2,964,000 | 1,994,800 | 3,164,000 | 2,094,800 | 3,364,000 | 2,194,800 | ||||||||
| 2,768,000 | 1,857,600 | 2,968,000 | 1,997,600 | 3,168,000 | 2,097,600 | 3,368,000 | 2,197,600 | ||||||||
| 2,772,000 | 1,860,400 | 2,972,000 | 2,000,400 | 3,172,000 | 2,100,400 | 3,372,000 | 2,200,400 | ||||||||
| 2,776,000 | 1,863,200 | 2,976,000 | 2,003,200 | 3,176,000 | 2,103,200 | 3,376,000 | 2,203,200 | ||||||||
| 2,780,000 | 1,866,000 | 2,980,000 | 2,006,000 | 3,180,000 | 2,106,000 | 3,380,000 | 2,206,000 | ||||||||
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