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個人所得税の実効税率を表にした

2020/12/29
テーマ: Tax / 2020 / すべて


所得税率は累進課税で課税所得ごとに決まっていますが、課税所得すべてに対してその税率がかかるわけではなくて、課税所得を税率表の「xx円まで」で区切ってそれぞれの税率を適用したものの和が実際の所得税になります。

※ちなみに、その計算方法で計算すると面倒なので、課税所得 * A - B という形に変形して計算したりします。(多めに計算して後から余計に数えた分を減らすので結果は同じです)

で、累進課税なので実効税率(所得税 / 課税所得) は課税所得ごとに決まる税率よりも低いことになりますが、じゃあ実効税率はどのくらいなんだろう? ということで、課税所得と実効税率を表にしてみました。

使いみち

おことわり

参考資料

課税所得, 所得税額, 実効税率の表

課税所得    所得税額    実効税率
        500,000          25,524    5.10%
      1,000,000          51,049    5.10%
      1,500,000          76,575    5.10%
      2,000,000         104,652    5.23%
      2,500,000         155,702    6.23%
      3,000,000         206,752    6.89%
      3,500,000         278,222    7.95%
      4,000,000         380,322    9.51%
      4,500,000         482,422   10.72%
      5,000,000         584,522   11.69%
      5,500,000         686,622   12.48%
      6,000,000         788,722   13.15%
      6,500,000         890,822   13.70%
      7,000,000         994,453   14.21%
      7,500,000       1,111,869   14.82%
      8,000,000       1,229,284   15.37%
      8,500,000       1,346,698   15.84%
      9,000,000       1,464,113   16.27%
      9,500,000       1,632,578   17.19%
     10,000,000       1,801,043   18.01%
     10,500,000       1,969,508   18.76%
     11,000,000       2,137,974   19.44%
     11,500,000       2,306,439   20.06%
     12,000,000       2,474,904   20.62%
     12,500,000       2,643,368   21.15%
     13,000,000       2,811,833   21.63%
     13,500,000       2,980,298   22.08%
     14,000,000       3,148,763   22.49%
     14,500,000       3,317,228   22.88%
     15,000,000       3,485,693   23.24%
     15,500,000       3,654,158   23.58%
     16,000,000       3,822,623   23.89%
     16,500,000       3,991,088   24.19%
     17,000,000       4,159,553   24.47%
     17,500,000       4,328,019   24.73%
     18,000,000       4,496,484   24.98%
     18,500,000       4,700,684   25.41%
     19,000,000       4,904,884   25.82%
     19,500,000       5,109,084   26.20%
     20,000,000       5,313,283   26.57%
     20,500,000       5,517,483   26.91%
     21,000,000       5,721,683   27.25%
     21,500,000       5,925,883   27.56%
     22,000,000       6,130,083   27.86%
     22,500,000       6,334,283   28.15%
     23,000,000       6,538,483   28.43%
     23,500,000       6,742,683   28.69%
     24,000,000       6,946,883   28.95%
     24,500,000       7,151,083   29.19%
     25,000,000       7,355,283   29.42%
     25,500,000       7,559,483   29.65%
     26,000,000       7,763,683   29.86%
     26,500,000       7,967,883   30.07%
     27,000,000       8,172,083   30.27%
     27,500,000       8,376,283   30.46%
     28,000,000       8,580,484   30.64%
     28,500,000       8,784,684   30.82%
     29,000,000       8,988,884   31.00%
     29,500,000       9,193,084   31.16%
     30,000,000       9,397,284   31.32%
     30,500,000       9,601,484   31.48%
     31,000,000       9,805,684   31.63%
     31,500,000      10,009,884   31.78%
     32,000,000      10,214,084   31.92%
     32,500,000      10,418,283   32.06%
     33,000,000      10,622,483   32.19%
     33,500,000      10,826,683   32.32%
     34,000,000      11,030,883   32.44%
     34,500,000      11,235,083   32.57%
     35,000,000      11,439,283   32.68%
     35,500,000      11,643,483   32.80%
     36,000,000      11,847,683   32.91%
     36,500,000      12,051,883   33.02%
     37,000,000      12,256,083   33.12%
     37,500,000      12,460,283   33.23%
     38,000,000      12,664,483   33.33%
     38,500,000      12,868,683   33.43%
     39,000,000      13,072,883   33.52%
     39,500,000      13,277,083   33.61%
     40,000,000      13,481,283   33.70%
     40,500,000      13,711,008   33.85%
     41,000,000      13,940,733   34.00%
     41,500,000      14,170,458   34.15%
     42,000,000      14,400,183   34.29%
     42,500,000      14,629,908   34.42%
     43,000,000      14,859,633   34.56%
     43,500,000      15,089,358   34.69%
     44,000,000      15,319,083   34.82%
     44,500,000      15,548,808   34.94%
     45,000,000      15,778,533   35.06%
     45,500,000      16,008,258   35.18%
     46,000,000      16,237,983   35.30%
     46,500,000      16,467,708   35.41%
     47,000,000      16,697,433   35.53%
     47,500,000      16,927,159   35.64%
     48,000,000      17,156,884   35.74%
     48,500,000      17,386,609   35.85%
     49,000,000      17,616,334   35.95%
     49,500,000      17,846,059   36.05%
     50,000,000      18,075,784   36.15%
     50,500,000      18,305,509   36.25%
     51,000,000      18,535,234   36.34%
     51,500,000      18,764,959   36.44%
     52,000,000      18,994,684   36.53%
     52,500,000      19,224,409   36.62%
     53,000,000      19,454,134   36.71%
     53,500,000      19,683,859   36.79%
     54,000,000      19,913,584   36.88%
     54,500,000      20,143,309   36.96%
     55,000,000      20,373,034   37.04%
     55,500,000      20,602,758   37.12%
     56,000,000      20,832,483   37.20%
     56,500,000      21,062,208   37.28%
     57,000,000      21,291,933   37.35%
     57,500,000      21,521,658   37.43%
     58,000,000      21,751,383   37.50%
     58,500,000      21,981,108   37.57%
     59,000,000      22,210,833   37.65%
     59,500,000      22,440,558   37.72%
     60,000,000      22,670,283   37.78%
     60,500,000      22,900,008   37.85%
     61,000,000      23,129,733   37.92%
     61,500,000      23,359,458   37.98%
     62,000,000      23,589,183   38.05%
     62,500,000      23,818,908   38.11%
     63,000,000      24,048,633   38.17%
     63,500,000      24,278,358   38.23%
     64,000,000      24,508,083   38.29%
     64,500,000      24,737,808   38.35%
     65,000,000      24,967,533   38.41%
     65,500,000      25,197,258   38.47%
     66,000,000      25,426,983   38.53%
     66,500,000      25,656,708   38.58%
     67,000,000      25,886,433   38.64%
     67,500,000      26,116,158   38.69%
     68,000,000      26,345,883   38.74%
     68,500,000      26,575,608   38.80%
     69,000,000      26,805,333   38.85%
     69,500,000      27,035,058   38.90%
     70,000,000      27,264,783   38.95%
     70,500,000      27,494,508   39.00%
     71,000,000      27,724,233   39.05%
     71,500,000      27,953,958   39.10%
     72,000,000      28,183,683   39.14%
     72,500,000      28,413,408   39.19%
     73,000,000      28,643,133   39.24%
     73,500,000      28,872,858   39.28%
     74,000,000      29,102,583   39.33%
     74,500,000      29,332,308   39.37%
     75,000,000      29,562,033   39.42%
     75,500,000      29,791,758   39.46%
     76,000,000      30,021,483   39.50%
     76,500,000      30,251,208   39.54%
     77,000,000      30,480,933   39.59%
     77,500,000      30,710,658   39.63%
     78,000,000      30,940,383   39.67%
     78,500,000      31,170,108   39.71%
     79,000,000      31,399,833   39.75%
     79,500,000      31,629,558   39.79%
     80,000,000      31,859,283   39.82%
     80,500,000      32,089,008   39.86%
     81,000,000      32,318,733   39.90%
     81,500,000      32,548,458   39.94%
     82,000,000      32,778,183   39.97%
     82,500,000      33,007,908   40.01%
     83,000,000      33,237,633   40.05%
     83,500,000      33,467,358   40.08%
     84,000,000      33,697,084   40.12%
     84,500,000      33,926,809   40.15%
     85,000,000      34,156,534   40.18%
     85,500,000      34,386,259   40.22%
     86,000,000      34,615,984   40.25%
     86,500,000      34,845,709   40.28%
     87,000,000      35,075,434   40.32%
     87,500,000      35,305,159   40.35%
     88,000,000      35,534,884   40.38%
     88,500,000      35,764,609   40.41%
     89,000,000      35,994,334   40.44%
     89,500,000      36,224,059   40.47%
     90,000,000      36,453,784   40.50%
     90,500,000      36,683,509   40.53%
     91,000,000      36,913,234   40.56%
     91,500,000      37,142,959   40.59%
     92,000,000      37,372,684   40.62%
     92,500,000      37,602,409   40.65%
     93,000,000      37,832,134   40.68%
     93,500,000      38,061,859   40.71%
     94,000,000      38,291,584   40.74%
     94,500,000      38,521,309   40.76%
     95,000,000      38,751,034   40.79%
     95,500,000      38,980,759   40.82%
     96,000,000      39,210,484   40.84%
     96,500,000      39,440,209   40.87%
     97,000,000      39,669,934   40.90%
     97,500,000      39,899,659   40.92%
     98,000,000      40,129,384   40.95%
     98,500,000      40,359,109   40.97%
     99,000,000      40,588,834   41.00%
     99,500,000      40,818,559   41.02%
    100,000,000      41,048,284   41.05%
    100,500,000      41,278,008   41.07%
    101,000,000      41,507,733   41.10%
    101,500,000      41,737,458   41.12%
    102,000,000      41,967,183   41.14%
    102,500,000      42,196,908   41.17%
    103,000,000      42,426,633   41.19%
    103,500,000      42,656,358   41.21%
    104,000,000      42,886,083   41.24%
    104,500,000      43,115,808   41.26%
    105,000,000      43,345,533   41.28%
    105,500,000      43,575,258   41.30%
    106,000,000      43,804,983   41.33%
    106,500,000      44,034,708   41.35%
    107,000,000      44,264,433   41.37%
    107,500,000      44,494,158   41.39%
    108,000,000      44,723,883   41.41%
    108,500,000      44,953,608   41.43%
    109,000,000      45,183,333   41.45%
    109,500,000      45,413,058   41.47%
    110,000,000      45,642,783   41.49%
    110,500,000      45,872,508   41.51%
    111,000,000      46,102,233   41.53%
    111,500,000      46,331,958   41.55%
    112,000,000      46,561,683   41.57%
    112,500,000      46,791,408   41.59%
    113,000,000      47,021,133   41.61%
    113,500,000      47,250,858   41.63%
    114,000,000      47,480,583   41.65%
    114,500,000      47,710,308   41.67%
    115,000,000      47,940,033   41.69%
    115,500,000      48,169,758   41.71%
    116,000,000      48,399,483   41.72%
    116,500,000      48,629,208   41.74%
    117,000,000      48,858,933   41.76%
    117,500,000      49,088,658   41.78%
    118,000,000      49,318,383   41.80%
    118,500,000      49,548,108   41.81%
    119,000,000      49,777,833   41.83%
    119,500,000      50,007,558   41.85%
    120,000,000      50,237,283   41.86%
    120,500,000      50,467,008   41.88%
    121,000,000      50,696,733   41.90%
    121,500,000      50,926,458   41.91%
    122,000,000      51,156,183   41.93%
    122,500,000      51,385,908   41.95%
    123,000,000      51,615,633   41.96%
    123,500,000      51,845,358   41.98%
    124,000,000      52,075,083   42.00%
    124,500,000      52,304,808   42.01%
    125,000,000      52,534,533   42.03%
    125,500,000      52,764,258   42.04%
    126,000,000      52,993,983   42.06%
    126,500,000      53,223,708   42.07%
    127,000,000      53,453,433   42.09%
    127,500,000      53,683,158   42.10%
    128,000,000      53,912,883   42.12%
    128,500,000      54,142,608   42.13%
    129,000,000      54,372,333   42.15%
    129,500,000      54,602,058   42.16%
    130,000,000      54,831,783   42.18%
    130,500,000      55,061,508   42.19%
    131,000,000      55,291,233   42.21%
    131,500,000      55,520,958   42.22%
    132,000,000      55,750,683   42.24%
    132,500,000      55,980,408   42.25%
    133,000,000      56,210,133   42.26%
    133,500,000      56,439,858   42.28%
    134,000,000      56,669,583   42.29%
    134,500,000      56,899,308   42.30%
    135,000,000      57,129,033   42.32%
    135,500,000      57,358,758   42.33%
    136,000,000      57,588,483   42.34%
    136,500,000      57,818,208   42.36%
    137,000,000      58,047,933   42.37%
    137,500,000      58,277,658   42.38%
    138,000,000      58,507,383   42.40%
    138,500,000      58,737,108   42.41%
    139,000,000      58,966,833   42.42%
    139,500,000      59,196,558   42.43%
    140,000,000      59,426,283   42.45%
    140,500,000      59,656,008   42.46%
    141,000,000      59,885,733   42.47%
    141,500,000      60,115,458   42.48%
    142,000,000      60,345,183   42.50%
    142,500,000      60,574,908   42.51%
    143,000,000      60,804,633   42.52%
    143,500,000      61,034,358   42.53%
    144,000,000      61,264,083   42.54%
    144,500,000      61,493,808   42.56%
    145,000,000      61,723,533   42.57%
    145,500,000      61,953,258   42.58%
    146,000,000      62,182,983   42.59%
    146,500,000      62,412,708   42.60%
    147,000,000      62,642,433   42.61%
    147,500,000      62,872,158   42.63%
    148,000,000      63,101,883   42.64%
    148,500,000      63,331,608   42.65%
    149,000,000      63,561,333   42.66%
    149,500,000      63,791,058   42.67%
    150,000,000      64,020,783   42.68%
    150,500,000      64,250,508   42.69%
    151,000,000      64,480,233   42.70%
    151,500,000      64,709,958   42.71%
    152,000,000      64,939,683   42.72%
    152,500,000      65,169,408   42.73%
    153,000,000      65,399,133   42.74%
    153,500,000      65,628,858   42.75%
    154,000,000      65,858,583   42.77%
    154,500,000      66,088,308   42.78%
    155,000,000      66,318,033   42.79%
    155,500,000      66,547,758   42.80%
    156,000,000      66,777,483   42.81%
    156,500,000      67,007,208   42.82%
    157,000,000      67,236,934   42.83%
    157,500,000      67,466,659   42.84%
    158,000,000      67,696,384   42.85%
    158,500,000      67,926,109   42.86%
    159,000,000      68,155,834   42.87%
    159,500,000      68,385,559   42.87%
    160,000,000      68,615,284   42.88%
    160,500,000      68,845,009   42.89%
    161,000,000      69,074,734   42.90%
    161,500,000      69,304,459   42.91%
    162,000,000      69,534,184   42.92%
    162,500,000      69,763,909   42.93%
    163,000,000      69,993,634   42.94%
    163,500,000      70,223,359   42.95%
    164,000,000      70,453,084   42.96%
    164,500,000      70,682,809   42.97%
    165,000,000      70,912,534   42.98%
    165,500,000      71,142,259   42.99%
    166,000,000      71,371,984   43.00%
    166,500,000      71,601,709   43.00%
    167,000,000      71,831,434   43.01%
    167,500,000      72,061,159   43.02%
    168,000,000      72,290,884   43.03%
    168,500,000      72,520,609   43.04%
    169,000,000      72,750,334   43.05%
    169,500,000      72,980,059   43.06%
    170,000,000      73,209,784   43.06%
    170,500,000      73,439,509   43.07%
    171,000,000      73,669,234   43.08%
    171,500,000      73,898,959   43.09%
    172,000,000      74,128,684   43.10%
    172,500,000      74,358,409   43.11%
    173,000,000      74,588,134   43.11%
    173,500,000      74,817,859   43.12%
    174,000,000      75,047,584   43.13%
    174,500,000      75,277,309   43.14%
    175,000,000      75,507,034   43.15%
    175,500,000      75,736,759   43.15%
    176,000,000      75,966,484   43.16%
    176,500,000      76,196,209   43.17%
    177,000,000      76,425,934   43.18%
    177,500,000      76,655,659   43.19%
    178,000,000      76,885,384   43.19%
    178,500,000      77,115,109   43.20%
    179,000,000      77,344,834   43.21%
    179,500,000      77,574,559   43.22%
    180,000,000      77,804,284   43.22%
    180,500,000      78,034,009   43.23%
    181,000,000      78,263,734   43.24%
    181,500,000      78,493,459   43.25%
    182,000,000      78,723,184   43.25%
    182,500,000      78,952,909   43.26%
    183,000,000      79,182,634   43.27%
    183,500,000      79,412,359   43.28%
    184,000,000      79,642,084   43.28%
    184,500,000      79,871,809   43.29%
    185,000,000      80,101,534   43.30%
    185,500,000      80,331,259   43.31%
    186,000,000      80,560,984   43.31%
    186,500,000      80,790,709   43.32%
    187,000,000      81,020,434   43.33%
    187,500,000      81,250,159   43.33%
    188,000,000      81,479,884   43.34%
    188,500,000      81,709,609   43.35%
    189,000,000      81,939,334   43.35%
    189,500,000      82,169,059   43.36%
    190,000,000      82,398,783   43.37%
    190,500,000      82,628,508   43.37%
    191,000,000      82,858,233   43.38%
    191,500,000      83,087,958   43.39%
    192,000,000      83,317,683   43.39%
    192,500,000      83,547,408   43.40%
    193,000,000      83,777,133   43.41%
    193,500,000      84,006,858   43.41%
    194,000,000      84,236,583   43.42%
    194,500,000      84,466,308   43.43%
    195,000,000      84,696,033   43.43%
    195,500,000      84,925,758   43.44%
    196,000,000      85,155,483   43.45%
    196,500,000      85,385,208   43.45%
    197,000,000      85,614,933   43.46%
    197,500,000      85,844,658   43.47%
    198,000,000      86,074,383   43.47%
    198,500,000      86,304,108   43.48%
    199,000,000      86,533,833   43.48%
    199,500,000      86,763,558   43.49%


2020/12/29
テーマ: Tax / 2020 / すべて




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