2020/12/29
テーマ: 税 / 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。
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: 税 / 2020 / すべて