告示令和8年4月30日
令和9年1月1日以後の給与所得の源泉徴収税額表(日額表)の告示
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令和9年1月1日以後の給与所得の源泉徴収税額表(日額表)の告示
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別表第二 令和9年1月1日以後の給与所得の源泉徴収税額表(日額表)(法第五条の二十七関係)
| その日の社会保険料等控除後の給与等の金額 | 甲 | 乙 | 丙 | ||||||||
| 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 | 税額 | |||||||
| 3,700円未満 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | その日の社会保険料等控除後の給与等の金額の3.063%に相当する金額 | 0 | |
| 3,700 | 3,800 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 130 | 0 |
| 3,800 | 3,900 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 130 | 0 |
| 3,900 | 4,000 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 140 | 0 |
| 4,000 | 4,100 | 20 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 140 | 0 |
| 4,100 | 4,200 | 25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 150 | 0 |
| 4,200 | 4,300 | 30 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 150 | 0 |
| 4,300 | 4,400 | 35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 170 | 0 |
| 4,400 | 4,500 | 40 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 180 | 0 |
| 4,500 | 4,600 | 45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 200 | 0 |
| 4,600 | 4,700 | 50 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 210 | 0 |
| 4,700 | 4,800 | 55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 230 | 0 |
| 4,800 | 4,900 | 60 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 250 | 0 |
| 4,900 | 5,000 | 65 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 270 | 0 |
| 5,000 | 5,100 | 70 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 280 | 0 |
| 5,100 | 5,200 | 75 | 20 | 0 | 0 | 0 | 0 | 0 | 0 | 290 | 0 |
| 5,200 | 5,300 | 80 | 25 | 0 | 0 | 0 | 0 | 0 | 0 | 310 | 0 |
| 5,300 | 5,400 | 85 | 30 | 0 | 0 | 0 | 0 | 0 | 0 | 320 | 0 |
| 5,400 | 5,500 | 90 | 35 | 0 | 0 | 0 | 0 | 0 | 0 | 340 | 0 |
| 5,500 | 5,600 | 95 | 40 | 0 | 0 | 0 | 0 | 0 | 0 | 350 | 0 |
| 5,600 | 5,700 | 100 | 45 | 0 | 0 | 0 | 0 | 0 | 0 | 370 | 0 |
| 5,700 | 5,800 | 105 | 50 | 0 | 0 | 0 | 0 | 0 | 0 | 380 | 0 |
| 5,800 | 5,900 | 105 | 55 | 0 | 0 | 0 | 0 | 0 | 0 | 400 | 0 |
| 5,900 | 6,000 | 110 | 60 | 5 | 0 | 0 | 0 | 0 | 0 | 410 | 0 |
| 6,000 | 6,100 | 115 | 60 | 10 | 0 | 0 | 0 | 0 | 0 | 430 | 0 |
| 6,100 | 6,200 | 115 | 65 | 10 | 0 | 0 | 0 | 0 | 0 | 450 | 0 |
| 6,200 | 6,300 | 120 | 70 | 15 | 0 | 0 | 0 | 0 | 0 | 480 | 0 |
| 6,300 | 6,400 | 125 | 70 | 20 | 0 | 0 | 0 | 0 | 0 | 520 | 0 |
| 6,400 | 6,500 | 130 | 75 | 20 | 0 | 0 | 0 | 0 | 0 | 550 | 0 |
| 6,500 | 6,600 | 130 | 80 | 25 | 0 | 0 | 0 | 0 | 0 | 590 | 0 |
| 6,600 | 6,700 | 135 | 80 | 30 | 0 | 0 | 0 | 0 | 0 | 620 | 0 |
| 6,700 | 6,800 | 140 | 85 | 35 | 0 | 0 | 0 | 0 | 0 | 660 | 0 |
| 6,800 | 6,900 | 140 | 90 | 35 | 0 | 0 | 0 | 0 | 0 | 690 | 0 |
| 6,900 | 7,000 | 150 | 95 | 40 | 0 | 0 | 0 | 0 | 0 | 740 | 0 |
| 7,000 | 7,100 | 155 | 95 | 45 | 0 | 0 | 0 | 0 | 0 | 770 | 0 |
| 7,100 | 7,200 | 155 | 100 | 45 | 0 | 0 | 0 | 0 | 0 | 800 | 0 |
| 7,200 | 7,300 | 160 | 105 | 50 | 0 | 0 | 0 | 0 | 0 | 820 | 0 |
| 7,300 | 7,400 | 165 | 105 | 55 | 0 | 0 | 0 | 0 | 0 | 850 | 0 |
| 7,400 | 7,500 | 170 | 110 | 55 | 5 | 0 | 0 | 0 | 0 | 880 | 0 |
| 7,500 | 7,600 | 170 | 115 | 60 | 10 | 0 | 0 | 0 | 0 | 920 | 0 |
| 7,600 | 7,700 | 175 | 115 | 65 | 10 | 0 | 0 | 0 | 0 | 950 | 0 |
| 7,700 | 7,800 | 180 | 120 | 70 | 15 | 0 | 0 | 0 | 0 | 980 | 0 |
| 7,800 | 7,900 | 180 | 125 | 70 | 20 | 0 | 0 | 0 | 0 | 1,020 | 0 |
| 7,900 | 8,000 | 185 | 130 | 75 | 20 | 0 | 0 | 0 | 0 | 1,050 | 0 |
| 8,000 | 8,100 | 190 | 130 | 80 | 25 | 0 | 0 | 0 | 0 | 1,080 | 0 |
| 8,100 | 8,200 | 190 | 135 | 80 | 30 | 0 | 0 | 0 | 0 | 1,120 | 0 |
(二)
| その日の社会保険料等控除後の給与等の金額 | 甲 | 乙 | 丙 | ||||||||
| 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 | 税額 | |||||||
| 8,200 | 8,300 | 195 | 140 | 85 | 35 | 0 | 0 | 0 | 0 | 1,150 | 0 |
| 8,300 | 8,400 | 200 | 140 | 90 | 35 | 0 | 0 | 0 | 0 | 1,180 | 0 |
| 8,400 | 8,500 | 205 | 150 | 90 | 40 | 0 | 0 | 0 | 0 | 1,210 | 0 |
| 8,500 | 8,600 | 205 | 155 | 95 | 45 | 0 | 0 | 0 | 0 | 1,260 | 0 |
| 8,600 | 8,700 | 210 | 155 | 100 | 45 | 0 | 0 | 0 | 0 | 1,290 | 0 |
| 8,700 | 8,800 | 215 | 160 | 105 | 50 | 0 | 0 | 0 | 0 | 1,320 | 0 |
| 8,800 | 8,900 | 215 | 165 | 105 | 55 | 0 | 0 | 0 | 0 | 1,360 | 0 |
| 8,900 | 9,000 | 220 | 170 | 110 | 55 | 0 | 0 | 0 | 0 | 1,390 | 0 |
| 9,000 | 9,100 | 225 | 170 | 115 | 60 | 10 | 0 | 0 | 0 | 1,420 | 0 |
| 9,100 | 9,200 | 225 | 175 | 115 | 65 | 10 | 0 | 0 | 0 | 1,460 | 0 |
| 9,200 | 9,300 | 230 | 180 | 120 | 70 | 15 | 0 | 0 | 0 | 1,490 | 0 |
| 9,300 | 9,400 | 235 | 180 | 125 | 70 | 20 | 0 | 0 | 0 | 1,520 | 0 |
| 9,400 | 9,500 | 240 | 185 | 125 | 75 | 20 | 0 | 0 | 0 | 1,550 | 0 |
| 9,500 | 9,600 | 240 | 190 | 130 | 80 | 25 | 0 | 0 | 0 | 1,590 | 0 |
| 9,600 | 9,700 | 245 | 190 | 135 | 80 | 30 | 0 | 0 | 0 | 1,630 | 0 |
| 9,700 | 9,800 | 250 | 195 | 140 | 85 | 30 | 0 | 0 | 0 | 1,670 | 0 |
| 9,800 | 9,900 | 250 | 200 | 140 | 90 | 35 | 0 | 0 | 0 | 1,710 | 0 |
| 9,900 | 10,000 | 255 | 205 | 150 | 90 | 40 | 0 | 0 | 0 | 1,750 | 0 |
| 10,000 | 10,100 | 260 | 205 | 155 | 95 | 45 | 0 | 0 | 0 | 1,790 | 1 |
| 10,100 | 10,200 | 265 | 210 | 160 | 100 | 45 | 0 | 0 | 0 | 1,830 | 4 |
| 10,200 | 10,300 | 265 | 215 | 160 | 105 | 50 | 0 | 0 | 0 | 1,850 | 8 |
| 10,300 | 10,400 | 270 | 220 | 165 | 110 | 55 | 0 | 0 | 0 | 1,880 | 11 |
| 10,400 | 10,500 | 275 | 220 | 170 | 110 | 60 | 5 | 0 | 0 | 1,910 | 15 |
| 10,500 | 10,600 | 285 | 225 | 175 | 115 | 65 | 10 | 0 | 0 | 1,930 | 18 |
| 10,600 | 10,700 | 290 | 230 | 180 | 120 | 65 | 15 | 0 | 0 | 1,960 | 22 |
| 10,700 | 10,800 | 300 | 235 | 180 | 125 | 70 | 20 | 0 | 0 | 1,990 | 25 |
| 10,800 | 10,900 | 305 | 240 | 185 | 130 | 75 | 20 | 0 | 0 | 2,030 | 29 |
| 10,900 | 11,000 | 315 | 240 | 190 | 130 | 80 | 25 | 0 | 0 | 2,060 | 32 |
| 11,000 | 11,100 | 325 | 245 | 195 | 135 | 85 | 30 | 0 | 0 | 2,090 | 36 |
| 11,100 | 11,200 | 330 | 250 | 200 | 140 | 85 | 35 | 0 | 0 | 2,130 | 39 |
| 11,200 | 11,300 | 340 | 255 | 200 | 150 | 90 | 40 | 0 | 0 | 2,160 | 43 |
| 11,300 | 11,400 | 345 | 260 | 205 | 155 | 95 | 40 | 0 | 0 | 2,200 | 46 |
| 11,400 | 11,500 | 355 | 260 | 210 | 155 | 100 | 45 | 0 | 0 | 2,240 | 51 |
| 11,500 | 11,600 | 365 | 265 | 215 | 160 | 105 | 50 | 0 | 0 | 2,270 | 54 |
| 11,600 | 11,700 | 370 | 270 | 220 | 165 | 105 | 55 | 0 | 0 | 2,300 | 58 |
| 11,700 | 11,800 | 380 | 275 | 220 | 170 | 110 | 60 | 5 | 0 | 2,340 | 61 |
| 11,800 | 11,900 | 385 | 280 | 225 | 175 | 115 | 60 | 10 | 0 | 2,370 | 65 |
| 11,900 | 12,000 | 400 | 290 | 230 | 175 | 120 | 65 | 15 | 0 | 2,410 | 68 |
| 12,000 | 12,100 | 410 | 295 | 235 | 180 | 125 | 70 | 15 | 0 | 2,440 | 72 |
| 12,100 | 12,200 | 415 | 305 | 240 | 185 | 125 | 75 | 20 | 0 | 2,470 | 75 |
| 12,200 | 12,300 | 425 | 315 | 240 | 190 | 130 | 80 | 25 | 0 | 2,510 | 79 |
| 12,300 | 12,400 | 430 | 320 | 245 | 195 | 135 | 80 | 30 | 0 | 2,540 | 82 |
| 12,400 | 12,500 | 440 | 330 | 250 | 195 | 140 | 85 | 35 | 0 | 2,570 | 86 |
| 12,500 | 12,600 | 450 | 335 | 255 | 200 | 150 | 90 | 35 | 0 | 2,600 | 89 |
| 12,600 | 12,700 | 455 | 345 | 260 | 205 | 150 | 95 | 40 | 0 | 2,630 | 93 |
| 12,700 | 12,800 | 465 | 355 | 260 | 210 | 155 | 100 | 45 | 0 | 2,660 | 96 |
| 12,800 | 12,900 | 470 | 360 | 265 | 215 | 160 | 100 | 50 | 0 | 2,700 | 101 |
| 12,900 | 13,000 | 480 | 370 | 270 | 215 | 165 | 105 | 55 | 0 | 2,740 | 104 |
| 13,000 | 13,100 | 490 | 375 | 275 | 220 | 170 | 110 | 55 | 5 | 2,800 | 108 |
| 13,100 | 13,200 | 495 | 385 | 280 | 225 | 170 | 115 | 60 | 10 | 2,850 | 111 |
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