| 賞与に対する源泉徴収税額の算出率の表 | ||||||||
| 平成１９年１月以降支給分 | ||||||||
| 賞与の | 扶 養 親 族 等 の 数 | |||||||
| 金額に | ０人 | １人 | ２人 | ３人 | ||||
| 乗ずべ | 前月の社会保険料等控除後の給与の額 | |||||||
| き税率 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 |
| 0 | 0 | 68,000 | 0 | 94,000 | 0 | 133,000 | 0 | 171,000 |
| 2 | 68,000 | 79,000 | 94,000 | 243,000 | 133,000 | 269,000 | 171,000 | 295,000 |
| 4 | 79,000 | 252,000 | 243,000 | 282,000 | 269,000 | 312,000 | 295,000 | 345,000 |
| 6 | 252,000 | 300,000 | 282,000 | 338,000 | 312,000 | 369,000 | 345,000 | 398,000 |
| 8 | 300,000 | 334,000 | 338,000 | 365,000 | 369,000 | 393,000 | 398,000 | 417,000 |
| 10 | 334,000 | 363,000 | 365,000 | 394,000 | 393,000 | 420,000 | 417,000 | 445,000 |
| 12 | 363,000 | 395,000 | 394,000 | 422,000 | 420,000 | 450,000 | 445,000 | 477,000 |
| 14 | 395,000 | 426,000 | 422,000 | 455,000 | 450,000 | 484,000 | 477,000 | 513,000 |
| 16 | 426,000 | 550,000 | 455,000 | 550,000 | 484,000 | 550,000 | 513,000 | 557,000 |
| 18 | 550,000 | 668,000 | 550,000 | 689,000 | 550,000 | 710,000 | 557,000 | 730,000 |
| 20 | 668,000 | 714,000 | 689,000 | 738,000 | 710,000 | 762,000 | 730,000 | 786,000 |
| 22 | 714,000 | 750,000 | 738,000 | 775,000 | 762,000 | 801,000 | 786,000 | 826,000 |
| 24 | 750,000 | 791,000 | 775,000 | 817,000 | 801,000 | 844,000 | 826,000 | 872,000 |
| 26 | 791,000 | 847,000 | 817,000 | 876,000 | 844,000 | 905,000 | 872,000 | 934,000 |
| 28 | 847,000 | 917,000 | 876,000 | 949,000 | 905,000 | 980,000 | 934,000 | 1,012,000 |
| 30 | 917,000 | 1,280,000 | 949,000 | 1,304,000 | 980,000 | 1,328,000 | 1,012,000 | 1,352,000 |
| 32 | 1,280,000 | 1,482,000 | 1,304,000 | 1,510,000 | 1,328,000 | 1,538,000 | 1,352,000 | 1,566,000 |
| 35 | 1,482,000 | 1,761,000 | 1,510,000 | 1,794,000 | 1,538,000 | 1,828,000 | 1,566,000 | 1,861,000 |
| 38 | 1,761,000 | —— | 1,794,000 | —— | 1,828,000 | —— | 1,861,000 | —— |
| 賞与の | 扶 養 親 族 等 の 数 | 乙欄 | ||||||
| 金額に | ４人 | ５人 | ６人 | |||||
| 乗ずべ | 前月の社会保険料等控除後の給与の額 | |||||||
| き税率 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 | 以上 | 未満 |
| 0 | 0 | 210,000 | 0 | 243,000 | 0 | 275,000 | ||
| 2 | 210,000 | 300,000 | 243,000 | 300,000 | 275,000 | 333,000 | ||
| 4 | 300,000 | 378,000 | 300,000 | 406,000 | 333,000 | 431,000 | ||
| 6 | 378,000 | 424,000 | 406,000 | 450,000 | 431,000 | 476,000 | ||
| 8 | 424,000 | 444,000 | 450,000 | 472,000 | 476,000 | 499,000 | ||
| 10 | 444,000 | 470,000 | 472,000 | 496,000 | 499,000 | 525,000 | 0 | 241,000 |
| 12 | 470,000 | 504,000 | 496,000 | 531,000 | 525,000 | 559,000 | ||
| 14 | 504,000 | 543,000 | 531,000 | 574,000 | 559,000 | 604,000 | ||
| 16 | 543,000 | 592,000 | 574,000 | 622,000 | 604,000 | 652,000 | ||
| 18 | 592,000 | 751,000 | 622,000 | 771,000 | 652,000 | 792,000 | ||
| 20 | 751,000 | 810,000 | 771,000 | 834,000 | 792,000 | 859,000 | 241,000 | 305,000 |
| 22 | 810,000 | 852,000 | 834,000 | 879,000 | 859,000 | 905,000 | ||
| 24 | 852,000 | 901,000 | 879,000 | 929,000 | 905,000 | 957,000 | ||
| 26 | 901,000 | 963,000 | 929,000 | 992,000 | 957,000 | 1,021,000 | ||
| 28 | 963,000 | 1,043,000 | 992,000 | 1,074,000 | 1,021,000 | 1,106,000 | ||
| 30 | 1,043,000 | 1,377,000 | 1,074,000 | 1,401,000 | 1,106,000 | 1,425,000 | 305,000 | 563,000 |
| 32 | 1,377,000 | 1,594,000 | 1,401,000 | 1,622,000 | 1,425,000 | 1,651,000 | ||
| 35 | 1,594,000 | 1,894,000 | 1,622,000 | 1,928,000 | 1,651,000 | 1,961,000 | ||
| 38 | 1,894,000 | —— | 1,928,000 | —— | 1,961,000 | —— | 563,000 | —— |