令和8年分 源泉徴収税額表（月額表）
2026年1月1日から12月31日までに支払う給与に使う表です。令和7年度の税制改正（基礎控除・給与所得控除の引上げ）を受けて改定され、税額がかからない金額は105,000円未満（令和7年分は88,000円未満）になりました。例えば 299,000円以上 302,000円未満の行は、甲欄0人が 7,930円、1人が 6,320円、乙欄が 53,600円です。
| 以上 | 未満 | 甲0人 | 甲1人 | 甲2人 | 甲3人 | 甲4人 | 甲5人 | 甲6人 | 甲7人 | 乙欄 |
|---|---|---|---|---|---|---|---|---|---|---|
| 0 | 105,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.063% |
| 105,000 | 107,000 | 170 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,800 |
| 107,000 | 109,000 | 280 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,800 |
| 109,000 | 111,000 | 380 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,900 |
| 111,000 | 113,000 | 480 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,000 |
| 113,000 | 115,000 | 580 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,100 |
| 115,000 | 117,000 | 680 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,100 |
| 117,000 | 119,000 | 790 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,200 |
| 119,000 | 121,000 | 890 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,300 |
| 121,000 | 123,000 | 990 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,300 |
| 123,000 | 125,000 | 1,090 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,400 |
| 125,000 | 127,000 | 1,190 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,700 |
| 127,000 | 129,000 | 1,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,000 |
| 129,000 | 131,000 | 1,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,300 |
| 131,000 | 133,000 | 1,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,500 |
| 133,000 | 135,000 | 1,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,800 |
| 135,000 | 137,000 | 1,710 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,100 |
| 137,000 | 139,000 | 1,810 | 190 | 0 | 0 | 0 | 0 | 0 | 0 | 6,400 |
| 139,000 | 141,000 | 1,910 | 300 | 0 | 0 | 0 | 0 | 0 | 0 | 6,700 |
| 141,000 | 143,000 | 2,010 | 400 | 0 | 0 | 0 | 0 | 0 | 0 | 7,000 |
| 143,000 | 145,000 | 2,110 | 500 | 0 | 0 | 0 | 0 | 0 | 0 | 7,400 |
| 145,000 | 147,000 | 2,220 | 600 | 0 | 0 | 0 | 0 | 0 | 0 | 7,700 |
| 147,000 | 149,000 | 2,320 | 700 | 0 | 0 | 0 | 0 | 0 | 0 | 8,000 |
| 149,000 | 151,000 | 2,420 | 810 | 0 | 0 | 0 | 0 | 0 | 0 | 8,300 |
| 151,000 | 153,000 | 2,520 | 910 | 0 | 0 | 0 | 0 | 0 | 0 | 8,600 |
| 153,000 | 155,000 | 2,620 | 1,010 | 0 | 0 | 0 | 0 | 0 | 0 | 8,900 |
| 155,000 | 157,000 | 2,730 | 1,110 | 0 | 0 | 0 | 0 | 0 | 0 | 9,200 |
| 157,000 | 159,000 | 2,830 | 1,210 | 0 | 0 | 0 | 0 | 0 | 0 | 9,500 |
| 159,000 | 161,000 | 2,910 | 1,300 | 0 | 0 | 0 | 0 | 0 | 0 | 9,800 |
| 161,000 | 163,000 | 2,980 | 1,370 | 0 | 0 | 0 | 0 | 0 | 0 | 10,100 |
| 163,000 | 165,000 | 3,050 | 1,440 | 0 | 0 | 0 | 0 | 0 | 0 | 10,400 |
| 165,000 | 167,000 | 3,120 | 1,510 | 0 | 0 | 0 | 0 | 0 | 0 | 10,700 |
| 167,000 | 169,000 | 3,200 | 1,580 | 0 | 0 | 0 | 0 | 0 | 0 | 11,000 |
| 169,000 | 171,000 | 3,270 | 1,650 | 0 | 0 | 0 | 0 | 0 | 0 | 11,300 |
| 171,000 | 173,000 | 3,340 | 1,730 | 100 | 0 | 0 | 0 | 0 | 0 | 11,500 |
| 173,000 | 175,000 | 3,410 | 1,800 | 170 | 0 | 0 | 0 | 0 | 0 | 11,800 |
| 175,000 | 177,000 | 3,480 | 1,870 | 250 | 0 | 0 | 0 | 0 | 0 | 12,100 |
| 177,000 | 179,000 | 3,550 | 1,940 | 320 | 0 | 0 | 0 | 0 | 0 | 12,500 |
| 179,000 | 181,000 | 3,620 | 2,010 | 390 | 0 | 0 | 0 | 0 | 0 | 12,800 |
| 181,000 | 183,000 | 3,700 | 2,080 | 460 | 0 | 0 | 0 | 0 | 0 | 13,300 |
| 183,000 | 185,000 | 3,770 | 2,150 | 530 | 0 | 0 | 0 | 0 | 0 | 14,000 |
| 185,000 | 187,000 | 3,840 | 2,230 | 600 | 0 | 0 | 0 | 0 | 0 | 14,700 |
| 187,000 | 189,000 | 3,910 | 2,300 | 670 | 0 | 0 | 0 | 0 | 0 | 15,400 |
| 189,000 | 191,000 | 3,980 | 2,370 | 750 | 0 | 0 | 0 | 0 | 0 | 16,100 |
| 191,000 | 193,000 | 4,050 | 2,440 | 820 | 0 | 0 | 0 | 0 | 0 | 16,800 |
| 193,000 | 195,000 | 4,120 | 2,510 | 890 | 0 | 0 | 0 | 0 | 0 | 17,600 |
| 195,000 | 197,000 | 4,200 | 2,580 | 960 | 0 | 0 | 0 | 0 | 0 | 18,300 |
| 197,000 | 199,000 | 4,270 | 2,650 | 1,030 | 0 | 0 | 0 | 0 | 0 | 19,000 |
| 199,000 | 201,000 | 4,340 | 2,730 | 1,100 | 0 | 0 | 0 | 0 | 0 | 19,700 |
| 201,000 | 203,000 | 4,410 | 2,800 | 1,170 | 0 | 0 | 0 | 0 | 0 | 20,400 |
| 203,000 | 205,000 | 4,480 | 2,870 | 1,250 | 0 | 0 | 0 | 0 | 0 | 21,000 |
| 205,000 | 207,000 | 4,550 | 2,940 | 1,320 | 0 | 0 | 0 | 0 | 0 | 21,700 |
| 207,000 | 209,000 | 4,630 | 3,010 | 1,390 | 0 | 0 | 0 | 0 | 0 | 22,500 |
| 209,000 | 211,000 | 4,700 | 3,080 | 1,460 | 0 | 0 | 0 | 0 | 0 | 23,000 |
| 211,000 | 213,000 | 4,770 | 3,150 | 1,530 | 0 | 0 | 0 | 0 | 0 | 23,600 |
| 213,000 | 215,000 | 4,840 | 3,230 | 1,600 | 0 | 0 | 0 | 0 | 0 | 24,100 |
| 215,000 | 217,000 | 4,910 | 3,300 | 1,670 | 0 | 0 | 0 | 0 | 0 | 24,700 |
| 217,000 | 219,000 | 4,980 | 3,370 | 1,750 | 130 | 0 | 0 | 0 | 0 | 25,300 |
| 219,000 | 221,000 | 5,050 | 3,440 | 1,820 | 200 | 0 | 0 | 0 | 0 | 25,800 |
| 221,000 | 224,000 | 5,150 | 3,520 | 1,910 | 300 | 0 | 0 | 0 | 0 | 26,400 |
| 224,000 | 227,000 | 5,250 | 3,630 | 2,020 | 400 | 0 | 0 | 0 | 0 | 27,500 |
| 227,000 | 230,000 | 5,360 | 3,740 | 2,120 | 510 | 0 | 0 | 0 | 0 | 28,500 |
| 230,000 | 233,000 | 5,460 | 3,850 | 2,240 | 610 | 0 | 0 | 0 | 0 | 29,500 |
| 233,000 | 236,000 | 5,570 | 3,950 | 2,340 | 720 | 0 | 0 | 0 | 0 | 30,500 |
| 236,000 | 239,000 | 5,680 | 4,060 | 2,450 | 830 | 0 | 0 | 0 | 0 | 31,500 |
| 239,000 | 242,000 | 5,790 | 4,170 | 2,550 | 940 | 0 | 0 | 0 | 0 | 32,600 |
| 242,000 | 245,000 | 5,890 | 4,280 | 2,660 | 1,040 | 0 | 0 | 0 | 0 | 33,600 |
| 245,000 | 248,000 | 6,000 | 4,380 | 2,770 | 1,150 | 0 | 0 | 0 | 0 | 34,600 |
| 248,000 | 251,000 | 6,110 | 4,490 | 2,880 | 1,260 | 0 | 0 | 0 | 0 | 35,500 |
| 251,000 | 254,000 | 6,220 | 4,590 | 2,980 | 1,370 | 0 | 0 | 0 | 0 | 36,600 |
| 254,000 | 257,000 | 6,320 | 4,710 | 3,090 | 1,470 | 0 | 0 | 0 | 0 | 37,600 |
| 257,000 | 260,000 | 6,430 | 4,810 | 3,200 | 1,580 | 0 | 0 | 0 | 0 | 38,600 |
| 260,000 | 263,000 | 6,530 | 4,920 | 3,310 | 1,680 | 0 | 0 | 0 | 0 | 39,600 |
| 263,000 | 266,000 | 6,650 | 5,020 | 3,410 | 1,800 | 170 | 0 | 0 | 0 | 40,600 |
| 266,000 | 269,000 | 6,750 | 5,140 | 3,520 | 1,900 | 290 | 0 | 0 | 0 | 41,700 |
| 269,000 | 272,000 | 6,860 | 5,240 | 3,620 | 2,010 | 390 | 0 | 0 | 0 | 42,700 |
| 272,000 | 275,000 | 6,960 | 5,350 | 3,740 | 2,110 | 500 | 0 | 0 | 0 | 43,700 |
| 275,000 | 278,000 | 7,080 | 5,450 | 3,840 | 2,230 | 600 | 0 | 0 | 0 | 44,700 |
| 278,000 | 281,000 | 7,180 | 5,560 | 3,950 | 2,330 | 710 | 0 | 0 | 0 | 45,600 |
| 281,000 | 284,000 | 7,290 | 5,670 | 4,050 | 2,440 | 820 | 0 | 0 | 0 | 46,700 |
| 284,000 | 287,000 | 7,390 | 5,780 | 4,170 | 2,540 | 930 | 0 | 0 | 0 | 47,800 |
| 287,000 | 290,000 | 7,500 | 5,880 | 4,270 | 2,650 | 1,030 | 0 | 0 | 0 | 48,900 |
| 290,000 | 293,000 | 7,610 | 5,990 | 4,380 | 2,760 | 1,140 | 0 | 0 | 0 | 50,000 |
| 293,000 | 296,000 | 7,720 | 6,100 | 4,480 | 2,870 | 1,250 | 0 | 0 | 0 | 51,300 |
| 296,000 | 299,000 | 7,820 | 6,210 | 4,590 | 2,970 | 1,360 | 0 | 0 | 0 | 52,400 |
| 299,000 | 302,000 | 7,930 | 6,320 | 4,700 | 3,080 | 1,470 | 0 | 0 | 0 | 53,600 |
| 302,000 | 305,000 | 8,060 | 6,440 | 4,820 | 3,210 | 1,590 | 0 | 0 | 0 | 54,500 |
| 305,000 | 308,000 | 8,180 | 6,570 | 4,940 | 3,330 | 1,720 | 0 | 0 | 0 | 55,200 |
| 308,000 | 311,000 | 8,300 | 6,690 | 5,060 | 3,450 | 1,840 | 210 | 0 | 0 | 56,100 |
| 311,000 | 314,000 | 8,550 | 6,810 | 5,190 | 3,570 | 1,960 | 340 | 0 | 0 | 56,900 |
| 314,000 | 317,000 | 8,790 | 6,930 | 5,310 | 3,700 | 2,080 | 460 | 0 | 0 | 57,700 |
| 317,000 | 320,000 | 9,040 | 7,060 | 5,430 | 3,820 | 2,210 | 580 | 0 | 0 | 58,500 |
| 320,000 | 323,000 | 9,280 | 7,180 | 5,550 | 3,940 | 2,330 | 700 | 0 | 0 | 59,500 |
| 323,000 | 326,000 | 9,530 | 7,300 | 5,680 | 4,060 | 2,450 | 830 | 0 | 0 | 60,500 |
| 326,000 | 329,000 | 9,770 | 7,420 | 5,800 | 4,190 | 2,570 | 950 | 0 | 0 | 61,600 |
| 329,000 | 332,000 | 10,020 | 7,550 | 5,920 | 4,310 | 2,700 | 1,070 | 0 | 0 | 62,600 |
| 332,000 | 335,000 | 10,260 | 7,670 | 6,040 | 4,430 | 2,820 | 1,190 | 0 | 0 | 63,700 |
| 335,000 | 338,000 | 10,510 | 7,790 | 6,170 | 4,550 | 2,940 | 1,320 | 0 | 0 | 64,700 |
| 338,000 | 341,000 | 10,750 | 7,910 | 6,290 | 4,680 | 3,060 | 1,440 | 0 | 0 | 65,800 |
| 341,000 | 344,000 | 11,000 | 8,040 | 6,410 | 4,800 | 3,190 | 1,560 | 0 | 0 | 66,800 |
| 344,000 | 347,000 | 11,240 | 8,160 | 6,530 | 4,920 | 3,310 | 1,680 | 0 | 0 | 67,800 |
| 347,000 | 350,000 | 11,490 | 8,280 | 6,660 | 5,040 | 3,430 | 1,810 | 190 | 0 | 68,800 |
| 350,000 | 353,000 | 11,730 | 8,500 | 6,780 | 5,170 | 3,550 | 1,930 | 320 | 0 | 69,800 |
| 353,000 | 356,000 | 11,980 | 8,750 | 6,900 | 5,290 | 3,680 | 2,050 | 440 | 0 | 70,900 |
| 356,000 | 359,000 | 12,220 | 9,000 | 7,020 | 5,410 | 3,800 | 2,170 | 560 | 0 | 71,900 |
| 359,000 | 362,000 | 12,470 | 9,240 | 7,150 | 5,530 | 3,920 | 2,300 | 680 | 0 | 72,900 |
| 362,000 | 365,000 | 12,710 | 9,490 | 7,270 | 5,660 | 4,040 | 2,420 | 810 | 0 | 73,900 |
| 365,000 | 368,000 | 12,960 | 9,730 | 7,390 | 5,780 | 4,170 | 2,540 | 930 | 0 | 74,900 |
| 368,000 | 371,000 | 13,200 | 9,980 | 7,510 | 5,900 | 4,290 | 2,660 | 1,050 | 0 | 76,000 |
| 371,000 | 374,000 | 13,450 | 10,220 | 7,640 | 6,020 | 4,410 | 2,790 | 1,170 | 0 | 76,900 |
| 374,000 | 377,000 | 13,690 | 10,470 | 7,760 | 6,150 | 4,530 | 2,910 | 1,300 | 0 | 77,800 |
| 377,000 | 380,000 | 13,940 | 10,710 | 7,880 | 6,270 | 4,660 | 3,030 | 1,420 | 0 | 78,700 |
| 380,000 | 383,000 | 14,180 | 10,960 | 8,000 | 6,390 | 4,780 | 3,150 | 1,540 | 0 | 79,600 |
| 383,000 | 386,000 | 14,430 | 11,200 | 8,130 | 6,510 | 4,900 | 3,280 | 1,660 | 0 | 80,600 |
| 386,000 | 389,000 | 14,670 | 11,450 | 8,250 | 6,640 | 5,020 | 3,400 | 1,790 | 170 | 82,000 |
| 389,000 | 392,000 | 14,920 | 11,690 | 8,450 | 6,760 | 5,150 | 3,520 | 1,910 | 300 | 83,600 |
| 392,000 | 395,000 | 15,160 | 11,940 | 8,700 | 6,880 | 5,270 | 3,640 | 2,030 | 420 | 85,400 |
| 395,000 | 398,000 | 15,410 | 12,180 | 8,940 | 7,000 | 5,390 | 3,770 | 2,150 | 540 | 87,100 |
| 398,000 | 401,000 | 15,650 | 12,430 | 9,190 | 7,130 | 5,510 | 3,890 | 2,280 | 660 | 88,700 |
| 401,000 | 404,000 | 15,900 | 12,670 | 9,430 | 7,250 | 5,640 | 4,010 | 2,400 | 790 | 90,500 |
| 404,000 | 407,000 | 16,140 | 12,920 | 9,680 | 7,370 | 5,760 | 4,140 | 2,520 | 910 | 92,200 |
| 407,000 | 410,000 | 16,390 | 13,160 | 9,920 | 7,490 | 5,880 | 4,260 | 2,640 | 1,030 | 93,800 |
| 410,000 | 413,000 | 16,630 | 13,410 | 10,170 | 7,620 | 6,000 | 4,380 | 2,770 | 1,150 | 95,600 |
| 413,000 | 416,000 | 16,880 | 13,650 | 10,410 | 7,740 | 6,130 | 4,500 | 2,890 | 1,280 | 97,300 |
| 416,000 | 419,000 | 17,120 | 13,900 | 10,660 | 7,860 | 6,250 | 4,630 | 3,010 | 1,400 | 98,900 |
| 419,000 | 422,000 | 17,370 | 14,140 | 10,900 | 7,980 | 6,370 | 4,750 | 3,130 | 1,520 | 100,700 |
| 422,000 | 425,000 | 17,610 | 14,390 | 11,150 | 8,110 | 6,490 | 4,870 | 3,260 | 1,640 | 102,400 |
| 425,000 | 428,000 | 17,860 | 14,630 | 11,390 | 8,230 | 6,620 | 4,990 | 3,380 | 1,770 | 104,000 |
| 428,000 | 431,000 | 18,100 | 14,880 | 11,640 | 8,400 | 6,740 | 5,120 | 3,500 | 1,890 | 105,800 |
| 431,000 | 434,000 | 18,350 | 15,120 | 11,880 | 8,650 | 6,860 | 5,240 | 3,620 | 2,010 | 107,500 |
| 434,000 | 437,000 | 18,590 | 15,370 | 12,130 | 8,890 | 6,980 | 5,360 | 3,750 | 2,130 | 109,100 |
| 437,000 | 440,000 | 18,840 | 15,610 | 12,370 | 9,140 | 7,110 | 5,480 | 3,870 | 2,260 | 110,900 |
| 440,000 | 443,000 | 19,080 | 15,860 | 12,620 | 9,380 | 7,230 | 5,610 | 3,990 | 2,380 | 112,600 |
| 443,000 | 446,000 | 19,330 | 16,100 | 12,860 | 9,630 | 7,350 | 5,730 | 4,110 | 2,500 | 114,200 |
| 446,000 | 449,000 | 19,570 | 16,350 | 13,110 | 9,870 | 7,470 | 5,850 | 4,240 | 2,620 | 116,000 |
| 449,000 | 452,000 | 19,860 | 16,590 | 13,350 | 10,120 | 7,600 | 5,970 | 4,360 | 2,750 | 117,600 |
| 452,000 | 455,000 | 20,350 | 16,840 | 13,600 | 10,360 | 7,720 | 6,100 | 4,480 | 2,870 | 119,400 |
| 455,000 | 458,000 | 20,840 | 17,080 | 13,840 | 10,610 | 7,840 | 6,220 | 4,600 | 2,990 | 121,100 |
| 458,000 | 461,000 | 21,330 | 17,330 | 14,090 | 10,850 | 7,960 | 6,340 | 4,730 | 3,110 | 122,700 |
| 461,000 | 464,000 | 21,820 | 17,570 | 14,330 | 11,100 | 8,090 | 6,460 | 4,850 | 3,240 | 124,500 |
| 464,000 | 467,000 | 22,310 | 17,820 | 14,580 | 11,340 | 8,210 | 6,590 | 4,970 | 3,360 | 126,200 |
| 467,000 | 470,000 | 22,800 | 18,060 | 14,820 | 11,590 | 8,360 | 6,710 | 5,090 | 3,480 | 127,800 |
| 470,000 | 473,000 | 23,290 | 18,310 | 15,070 | 11,830 | 8,610 | 6,830 | 5,220 | 3,600 | 129,600 |
| 473,000 | 476,000 | 23,780 | 18,550 | 15,320 | 12,080 | 8,850 | 6,950 | 5,340 | 3,730 | 131,200 |
| 476,000 | 479,000 | 24,270 | 18,800 | 15,560 | 12,320 | 9,100 | 7,080 | 5,460 | 3,850 | 132,800 |
| 479,000 | 482,000 | 24,760 | 19,040 | 15,810 | 12,570 | 9,340 | 7,200 | 5,580 | 3,970 | 134,500 |
| 482,000 | 485,000 | 25,250 | 19,290 | 16,050 | 12,810 | 9,590 | 7,320 | 5,710 | 4,090 | 136,100 |
| 485,000 | 488,000 | 25,740 | 19,530 | 16,300 | 13,060 | 9,830 | 7,440 | 5,830 | 4,220 | 137,600 |
| 488,000 | 491,000 | 26,230 | 19,780 | 16,540 | 13,300 | 10,080 | 7,570 | 5,950 | 4,340 | 139,300 |
| 491,000 | 494,000 | 26,720 | 20,260 | 16,790 | 13,550 | 10,320 | 7,690 | 6,070 | 4,460 | 140,900 |
| 494,000 | 497,000 | 27,210 | 20,750 | 17,030 | 13,790 | 10,570 | 7,810 | 6,200 | 4,580 | 142,500 |
| 497,000 | 500,000 | 27,700 | 21,240 | 17,280 | 14,040 | 10,810 | 7,930 | 6,320 | 4,710 | 144,100 |
| 500,000 | 503,000 | 28,190 | 21,730 | 17,520 | 14,280 | 11,060 | 8,060 | 6,440 | 4,830 | 145,700 |
| 503,000 | 506,000 | 28,680 | 22,220 | 17,770 | 14,530 | 11,300 | 8,180 | 6,570 | 4,950 | 147,300 |
| 506,000 | 509,000 | 29,170 | 22,710 | 18,010 | 14,770 | 11,550 | 8,310 | 6,690 | 5,070 | 149,000 |
| 509,000 | 512,000 | 29,660 | 23,200 | 18,260 | 15,020 | 11,790 | 8,560 | 6,810 | 5,200 | 150,500 |
| 512,000 | 515,000 | 30,150 | 23,690 | 18,500 | 15,260 | 12,040 | 8,800 | 6,930 | 5,320 | 152,100 |
| 515,000 | 518,000 | 30,640 | 24,180 | 18,750 | 15,510 | 12,280 | 9,050 | 7,060 | 5,440 | 153,800 |
| 518,000 | 521,000 | 31,130 | 24,670 | 18,990 | 15,750 | 12,530 | 9,290 | 7,180 | 5,560 | 155,400 |
| 521,000 | 524,000 | 31,620 | 25,160 | 19,240 | 16,000 | 12,770 | 9,540 | 7,300 | 5,690 | 156,900 |
| 524,000 | 527,000 | 32,110 | 25,650 | 19,480 | 16,240 | 13,020 | 9,780 | 7,420 | 5,810 | 158,600 |
| 527,000 | 530,000 | 32,600 | 26,140 | 19,730 | 16,490 | 13,260 | 10,030 | 7,550 | 5,930 | 160,200 |
| 530,000 | 533,000 | 33,090 | 26,630 | 20,160 | 16,730 | 13,510 | 10,270 | 7,670 | 6,050 | 161,600 |
| 533,000 | 536,000 | 33,580 | 27,120 | 20,650 | 16,980 | 13,750 | 10,520 | 7,790 | 6,180 | 163,200 |
| 536,000 | 539,000 | 34,070 | 27,610 | 21,140 | 17,220 | 14,000 | 10,760 | 7,910 | 6,300 | 164,600 |
| 539,000 | 542,000 | 34,560 | 28,100 | 21,630 | 17,470 | 14,240 | 11,010 | 8,040 | 6,420 | 166,000 |
| 542,000 | 545,000 | 35,050 | 28,590 | 22,130 | 17,710 | 14,490 | 11,250 | 8,160 | 6,540 | 167,500 |
| 545,000 | 548,000 | 35,540 | 29,080 | 22,620 | 17,960 | 14,730 | 11,500 | 8,280 | 6,670 | 169,000 |
| 548,000 | 551,000 | 36,030 | 29,570 | 23,110 | 18,200 | 14,980 | 11,740 | 8,500 | 6,790 | 170,500 |
| 551,000 | 554,000 | 36,570 | 30,110 | 23,650 | 18,480 | 15,240 | 12,020 | 8,780 | 6,920 | 171,900 |
| 554,000 | 557,000 | 37,120 | 30,660 | 24,200 | 18,760 | 15,520 | 12,290 | 9,060 | 7,060 | 173,400 |
| 557,000 | 560,000 | 37,670 | 31,210 | 24,750 | 19,030 | 15,790 | 12,570 | 9,330 | 7,200 | 174,900 |
| 560,000 | 563,000 | 38,230 | 31,760 | 25,300 | 19,310 | 16,070 | 12,840 | 9,610 | 7,330 | 176,300 |
| 563,000 | 566,000 | 38,780 | 32,310 | 25,850 | 19,580 | 16,350 | 13,120 | 9,880 | 7,470 | 177,900 |
| 566,000 | 569,000 | 39,330 | 32,870 | 26,400 | 19,930 | 16,620 | 13,400 | 10,160 | 7,610 | 179,300 |
| 569,000 | 572,000 | 39,880 | 33,420 | 26,950 | 20,480 | 16,900 | 13,670 | 10,430 | 7,750 | 180,700 |
| 572,000 | 575,000 | 40,430 | 33,970 | 27,510 | 21,030 | 17,170 | 13,950 | 10,710 | 7,880 | 182,200 |
| 575,000 | 578,000 | 40,980 | 34,520 | 28,060 | 21,580 | 17,450 | 14,220 | 10,990 | 8,030 | 183,700 |
| 578,000 | 581,000 | 41,530 | 35,070 | 28,610 | 22,140 | 17,720 | 14,500 | 11,260 | 8,160 | 185,200 |
| 581,000 | 584,000 | 42,090 | 35,620 | 29,160 | 22,690 | 18,000 | 14,770 | 11,540 | 8,300 | 186,600 |
| 584,000 | 587,000 | 42,640 | 36,170 | 29,710 | 23,240 | 18,280 | 15,050 | 11,810 | 8,580 | 188,100 |
| 587,000 | 590,000 | 43,190 | 36,730 | 30,260 | 23,790 | 18,550 | 15,330 | 12,090 | 8,850 | 189,600 |
| 590,000 | 593,000 | 43,740 | 37,280 | 30,810 | 24,340 | 18,830 | 15,600 | 12,360 | 9,130 | 191,000 |
| 593,000 | 596,000 | 44,290 | 37,830 | 31,370 | 24,890 | 19,100 | 15,880 | 12,640 | 9,400 | 192,600 |
| 596,000 | 599,000 | 44,840 | 38,380 | 31,920 | 25,440 | 19,380 | 16,150 | 12,920 | 9,680 | 194,000 |
| 599,000 | 602,000 | 45,390 | 38,930 | 32,470 | 25,990 | 19,650 | 16,430 | 13,190 | 9,950 | 195,400 |
| 602,000 | 605,000 | 45,950 | 39,480 | 33,020 | 26,550 | 20,080 | 16,700 | 13,470 | 10,230 | 197,000 |
| 605,000 | 608,000 | 46,500 | 40,030 | 33,570 | 27,100 | 20,630 | 16,980 | 13,740 | 10,510 | 198,400 |
| 608,000 | 611,000 | 47,050 | 40,580 | 34,120 | 27,650 | 21,190 | 17,250 | 14,020 | 10,780 | 199,900 |
| 611,000 | 614,000 | 47,600 | 41,140 | 34,670 | 28,200 | 21,740 | 17,530 | 14,290 | 11,060 | 201,300 |
| 614,000 | 617,000 | 48,150 | 41,690 | 35,220 | 28,750 | 22,290 | 17,810 | 14,570 | 11,330 | 202,800 |
| 617,000 | 620,000 | 48,700 | 42,240 | 35,780 | 29,300 | 22,840 | 18,080 | 14,850 | 11,610 | 204,300 |
| 620,000 | 623,000 | 49,250 | 42,790 | 36,330 | 29,850 | 23,390 | 18,360 | 15,120 | 11,880 | 205,700 |
| 623,000 | 626,000 | 49,800 | 43,340 | 36,880 | 30,410 | 23,940 | 18,630 | 15,400 | 12,160 | 207,300 |
| 626,000 | 629,000 | 50,360 | 43,890 | 37,430 | 30,960 | 24,490 | 18,910 | 15,670 | 12,440 | 208,700 |
| 629,000 | 632,000 | 50,910 | 44,440 | 37,980 | 31,510 | 25,050 | 19,180 | 15,950 | 12,710 | 210,100 |
| 632,000 | 635,000 | 51,460 | 45,000 | 38,530 | 32,060 | 25,600 | 19,460 | 16,220 | 12,990 | 211,700 |
| 635,000 | 638,000 | 52,010 | 45,550 | 39,080 | 32,610 | 26,150 | 19,740 | 16,500 | 13,260 | 213,100 |
| 638,000 | 641,000 | 52,560 | 46,100 | 39,640 | 33,160 | 26,700 | 20,240 | 16,780 | 13,540 | 214,600 |
| 641,000 | 644,000 | 53,110 | 46,650 | 40,190 | 33,710 | 27,250 | 20,790 | 17,050 | 13,810 | 215,900 |
| 644,000 | 647,000 | 53,660 | 47,200 | 40,740 | 34,260 | 27,800 | 21,340 | 17,330 | 14,090 | 217,000 |
| 647,000 | 650,000 | 54,220 | 47,750 | 41,290 | 34,820 | 28,350 | 21,890 | 17,600 | 14,370 | 218,000 |
| 650,000 | 653,000 | 54,770 | 48,300 | 41,840 | 35,370 | 28,900 | 22,440 | 17,880 | 14,640 | 219,000 |
| 653,000 | 656,000 | 55,320 | 48,850 | 42,390 | 35,920 | 29,460 | 22,990 | 18,150 | 14,920 | 220,000 |
| 656,000 | 659,000 | 55,870 | 49,410 | 42,940 | 36,470 | 30,010 | 23,540 | 18,430 | 15,190 | 221,000 |
| 659,000 | 662,000 | 56,420 | 49,960 | 43,490 | 37,020 | 30,560 | 24,100 | 18,700 | 15,470 | 222,100 |
| 662,000 | 665,000 | 56,970 | 50,510 | 44,050 | 37,570 | 31,110 | 24,650 | 18,980 | 15,740 | 223,100 |
| 665,000 | 668,000 | 57,520 | 51,060 | 44,600 | 38,120 | 31,660 | 25,200 | 19,260 | 16,020 | 224,100 |
| 668,000 | 671,000 | 58,070 | 51,610 | 45,150 | 38,680 | 32,210 | 25,750 | 19,530 | 16,300 | 225,000 |
| 671,000 | 674,000 | 58,630 | 52,160 | 45,700 | 39,230 | 32,760 | 26,300 | 19,830 | 16,570 | 226,000 |
| 674,000 | 677,000 | 59,180 | 52,710 | 46,250 | 39,780 | 33,320 | 26,850 | 20,380 | 16,850 | 227,100 |
| 677,000 | 680,000 | 59,730 | 53,270 | 46,800 | 40,330 | 33,870 | 27,400 | 20,930 | 17,120 | 228,100 |
| 680,000 | 683,000 | 60,280 | 53,820 | 47,350 | 40,880 | 34,420 | 27,950 | 21,480 | 17,400 | 229,100 |
| 683,000 | 686,000 | 60,830 | 54,370 | 47,910 | 41,430 | 34,970 | 28,510 | 22,030 | 17,670 | 230,100 |
| 686,000 | 689,000 | 61,380 | 54,920 | 48,460 | 41,980 | 35,520 | 29,060 | 22,580 | 17,950 | 231,500 |
| 689,000 | 692,000 | 61,930 | 55,470 | 49,010 | 42,530 | 36,070 | 29,610 | 23,140 | 18,220 | 233,000 |
| 692,000 | 695,000 | 62,490 | 56,020 | 49,560 | 43,090 | 36,620 | 30,160 | 23,690 | 18,500 | 234,500 |
| 695,000 | 698,000 | 63,040 | 56,570 | 50,110 | 43,640 | 37,170 | 30,710 | 24,240 | 18,780 | 236,100 |
| 698,000 | 701,000 | 63,590 | 57,120 | 50,660 | 44,190 | 37,730 | 31,260 | 24,790 | 19,050 | 237,600 |
| 701,000 | 704,000 | 64,140 | 57,680 | 51,210 | 44,740 | 38,280 | 31,810 | 25,340 | 19,330 | 239,100 |
| 704,000 | 707,000 | 64,690 | 58,230 | 51,760 | 45,290 | 38,830 | 32,370 | 25,890 | 19,600 | 240,800 |
| 707,000 | 710,000 | 65,250 | 58,780 | 52,320 | 45,850 | 39,380 | 32,920 | 26,450 | 19,980 | 242,300 |
| 710,000 | 713,000 | 65,860 | 59,390 | 52,930 | 46,470 | 39,990 | 33,530 | 27,070 | 20,590 | 243,800 |
| 713,000 | 716,000 | 66,480 | 60,000 | 53,540 | 47,080 | 40,610 | 34,140 | 27,680 | 21,210 | 245,300 |
| 716,000 | 719,000 | 67,090 | 60,620 | 54,150 | 47,690 | 41,220 | 34,750 | 28,290 | 21,820 | 246,900 |
| 719,000 | 722,000 | 67,700 | 61,230 | 54,770 | 48,300 | 41,830 | 35,370 | 28,900 | 22,430 | 248,400 |
| 722,000 | 725,000 | 68,320 | 61,840 | 55,380 | 48,920 | 42,440 | 35,980 | 29,520 | 23,040 | 250,000 |
| 725,000 | 728,000 | 68,930 | 62,450 | 55,990 | 49,530 | 43,060 | 36,590 | 30,130 | 23,660 | 251,600 |
| 728,000 | 731,000 | 69,540 | 63,070 | 56,600 | 50,140 | 43,670 | 37,210 | 30,740 | 24,270 | 253,100 |
| 731,000 | 734,000 | 70,150 | 63,680 | 57,220 | 50,750 | 44,280 | 37,820 | 31,350 | 24,880 | 254,600 |
| 734,000 | 737,000 | 70,770 | 64,290 | 57,830 | 51,370 | 44,890 | 38,430 | 31,970 | 25,490 | 256,200 |
| 737,000 | 740,000 | 71,380 | 64,900 | 58,440 | 51,980 | 45,510 | 39,040 | 32,580 | 26,110 | 257,700 |
単位: 円。乙欄の「3.063%」は、表に税額がなく、その月の社会保険料等控除後の給与等の金額の3.063%（1円未満切捨て）。
740,000円以上の場合（令和8年分・甲欄）
| 給与等の金額 | 0人 | 1人 | 2人 | 3人 | 4人 | 5人 | 6人 | 7人 | 超える金額に 加算する率 |
|---|---|---|---|---|---|---|---|---|---|
| 740,000円以上 790,000円未満 | 71,680 | 65,210 | 58,750 | 52,290 | 45,810 | 39,350 | 32,890 | 26,410 | 20.42% |
| 790,000円以上 960,000円未満 | 81,890 | 75,420 | 68,960 | 62,500 | 56,020 | 49,560 | 43,100 | 36,620 | 23.483% |
| 960,000円以上 1,710,000円未満 | 121,820 | 115,340 | 108,880 | 102,420 | 95,940 | 89,480 | 83,020 | 76,540 | 33.693% |
| 1,710,000円以上 2,130,000円未満 | 374,520 | 368,040 | 361,580 | 355,120 | 348,640 | 342,180 | 335,720 | 329,240 | 40.84% |
| 2,130,000円以上 2,170,000円未満 | 549,440 | 542,970 | 536,500 | 530,040 | 523,570 | 517,110 | 510,640 | 504,170 | 40.84% |
| 2,170,000円以上 2,210,000円未満 | 571,220 | 564,750 | 558,280 | 551,820 | 545,350 | 538,880 | 532,420 | 525,950 | 40.84% |
| 2,210,000円以上 2,250,000円未満 | 593,000 | 586,520 | 580,060 | 573,600 | 567,120 | 560,660 | 554,200 | 547,730 | 40.84% |
| 2,250,000円以上 3,500,000円未満 | 614,770 | 608,300 | 601,840 | 595,380 | 588,900 | 582,440 | 575,980 | 569,500 | 40.84% |
| 3,500,000円以上 | 1,125,270 | 1,118,800 | 1,112,340 | 1,105,880 | 1,099,400 | 1,092,940 | 1,086,480 | 1,080,000 | 45.945% |
税額 ＝ 左の区切りの金額の場合の税額 ＋ 区切りを超える金額 × 右の率（1円未満の端数は切捨て）。扶養親族等が7人を超える場合は、7人の税額から1人ごとに1,610円を控除します。
740,000円以上の場合（令和8年分・乙欄）
| 給与等の金額 | 乙欄の税額 |
|---|---|
| 740,000円以上 1,710,000円未満 | 259,200円 ＋ 740,000円を超える金額の40.84% |
| 1,710,000円以上 | 655,400円 ＋ 1,710,000円を超える金額の45.945% |
令和9年分 源泉徴収税額表（月額表）
2027年1月1日以後に支払う給与に使う表で、国税庁から公表されています。令和9年分からは、所得税・復興特別所得税に加えて防衛特別所得税も併せて源泉徴収するため、表の税額はこの3つを合わせた額です。税額がかからない金額は111,000円未満です。同じ 299,000円以上 302,000円未満の行は、甲欄0人が 7,760円（令和8年分は7,930円）です。令和8年分以前の給与には使いません。
この源泉徴収税額表は、令和9年分の給与等について、所得税、防衛特別所得税及び復興特別所得税を併せて源泉徴収する際に使用するものです。令和８年度税制改正において、所得税の基礎控除の引上げ等が行われたことに伴い、税額が変更となっています。— 国税庁「令和9年分 源泉徴収税額表」
令和9年分の月額表（229行）を開く
| 以上 | 未満 | 甲0人 | 甲1人 | 甲2人 | 甲3人 | 甲4人 | 甲5人 | 甲6人 | 甲7人 | 乙欄 |
|---|---|---|---|---|---|---|---|---|---|---|
| 0 | 111,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.063% |
| 111,000 | 113,000 | 140 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,000 |
| 113,000 | 115,000 | 250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,100 |
| 115,000 | 117,000 | 350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,100 |
| 117,000 | 119,000 | 450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,200 |
| 119,000 | 121,000 | 550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,300 |
| 121,000 | 123,000 | 650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,300 |
| 123,000 | 125,000 | 760 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,400 |
| 125,000 | 127,000 | 860 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,500 |
| 127,000 | 129,000 | 960 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,800 |
| 129,000 | 131,000 | 1,060 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,100 |
| 131,000 | 133,000 | 1,160 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,400 |
| 133,000 | 135,000 | 1,270 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,700 |
| 135,000 | 137,000 | 1,370 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,000 |
| 137,000 | 139,000 | 1,470 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,300 |
| 139,000 | 141,000 | 1,570 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,600 |
| 141,000 | 143,000 | 1,670 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,900 |
| 143,000 | 145,000 | 1,780 | 160 | 0 | 0 | 0 | 0 | 0 | 0 | 7,200 |
| 145,000 | 147,000 | 1,880 | 270 | 0 | 0 | 0 | 0 | 0 | 0 | 7,500 |
| 147,000 | 149,000 | 1,980 | 370 | 0 | 0 | 0 | 0 | 0 | 0 | 7,800 |
| 149,000 | 151,000 | 2,080 | 470 | 0 | 0 | 0 | 0 | 0 | 0 | 8,100 |
| 151,000 | 153,000 | 2,180 | 570 | 0 | 0 | 0 | 0 | 0 | 0 | 8,400 |
| 153,000 | 155,000 | 2,290 | 670 | 0 | 0 | 0 | 0 | 0 | 0 | 8,700 |
| 155,000 | 157,000 | 2,390 | 780 | 0 | 0 | 0 | 0 | 0 | 0 | 9,000 |
| 157,000 | 159,000 | 2,490 | 880 | 0 | 0 | 0 | 0 | 0 | 0 | 9,300 |
| 159,000 | 161,000 | 2,590 | 980 | 0 | 0 | 0 | 0 | 0 | 0 | 9,600 |
| 161,000 | 163,000 | 2,700 | 1,080 | 0 | 0 | 0 | 0 | 0 | 0 | 9,900 |
| 163,000 | 165,000 | 2,800 | 1,180 | 0 | 0 | 0 | 0 | 0 | 0 | 10,200 |
| 165,000 | 167,000 | 2,900 | 1,290 | 0 | 0 | 0 | 0 | 0 | 0 | 10,500 |
| 167,000 | 169,000 | 3,000 | 1,390 | 0 | 0 | 0 | 0 | 0 | 0 | 10,800 |
| 169,000 | 171,000 | 3,090 | 1,480 | 0 | 0 | 0 | 0 | 0 | 0 | 11,100 |
| 171,000 | 173,000 | 3,170 | 1,550 | 0 | 0 | 0 | 0 | 0 | 0 | 11,400 |
| 173,000 | 175,000 | 3,240 | 1,620 | 0 | 0 | 0 | 0 | 0 | 0 | 11,700 |
| 175,000 | 177,000 | 3,310 | 1,690 | 0 | 0 | 0 | 0 | 0 | 0 | 12,000 |
| 177,000 | 179,000 | 3,380 | 1,770 | 150 | 0 | 0 | 0 | 0 | 0 | 12,400 |
| 179,000 | 181,000 | 3,450 | 1,840 | 220 | 0 | 0 | 0 | 0 | 0 | 12,700 |
| 181,000 | 183,000 | 3,520 | 1,910 | 300 | 0 | 0 | 0 | 0 | 0 | 13,000 |
| 183,000 | 185,000 | 3,590 | 1,980 | 370 | 0 | 0 | 0 | 0 | 0 | 13,500 |
| 185,000 | 187,000 | 3,670 | 2,050 | 440 | 0 | 0 | 0 | 0 | 0 | 14,200 |
| 187,000 | 189,000 | 3,740 | 2,120 | 510 | 0 | 0 | 0 | 0 | 0 | 14,900 |
| 189,000 | 191,000 | 3,810 | 2,200 | 580 | 0 | 0 | 0 | 0 | 0 | 15,600 |
| 191,000 | 193,000 | 3,880 | 2,270 | 650 | 0 | 0 | 0 | 0 | 0 | 16,300 |
| 193,000 | 195,000 | 3,950 | 2,340 | 720 | 0 | 0 | 0 | 0 | 0 | 17,100 |
| 195,000 | 197,000 | 4,020 | 2,410 | 800 | 0 | 0 | 0 | 0 | 0 | 17,800 |
| 197,000 | 199,000 | 4,090 | 2,480 | 870 | 0 | 0 | 0 | 0 | 0 | 18,500 |
| 199,000 | 201,000 | 4,170 | 2,550 | 940 | 0 | 0 | 0 | 0 | 0 | 19,200 |
| 201,000 | 203,000 | 4,240 | 2,620 | 1,010 | 0 | 0 | 0 | 0 | 0 | 19,900 |
| 203,000 | 205,000 | 4,310 | 2,700 | 1,080 | 0 | 0 | 0 | 0 | 0 | 20,500 |
| 205,000 | 207,000 | 4,380 | 2,770 | 1,150 | 0 | 0 | 0 | 0 | 0 | 21,200 |
| 207,000 | 209,000 | 4,450 | 2,840 | 1,230 | 0 | 0 | 0 | 0 | 0 | 22,000 |
| 209,000 | 211,000 | 4,520 | 2,910 | 1,300 | 0 | 0 | 0 | 0 | 0 | 22,700 |
| 211,000 | 213,000 | 4,590 | 2,980 | 1,370 | 0 | 0 | 0 | 0 | 0 | 23,200 |
| 213,000 | 215,000 | 4,670 | 3,050 | 1,440 | 0 | 0 | 0 | 0 | 0 | 23,800 |
| 215,000 | 217,000 | 4,740 | 3,120 | 1,510 | 0 | 0 | 0 | 0 | 0 | 24,400 |
| 217,000 | 219,000 | 4,810 | 3,200 | 1,580 | 0 | 0 | 0 | 0 | 0 | 24,900 |
| 219,000 | 221,000 | 4,880 | 3,270 | 1,650 | 0 | 0 | 0 | 0 | 0 | 25,500 |
| 221,000 | 224,000 | 4,970 | 3,360 | 1,740 | 120 | 0 | 0 | 0 | 0 | 26,100 |
| 224,000 | 227,000 | 5,080 | 3,460 | 1,850 | 230 | 0 | 0 | 0 | 0 | 27,200 |
| 227,000 | 230,000 | 5,190 | 3,570 | 1,950 | 340 | 0 | 0 | 0 | 0 | 28,200 |
| 230,000 | 233,000 | 5,300 | 3,680 | 2,060 | 450 | 0 | 0 | 0 | 0 | 29,200 |
| 233,000 | 236,000 | 5,400 | 3,790 | 2,160 | 550 | 0 | 0 | 0 | 0 | 30,200 |
| 236,000 | 239,000 | 5,510 | 3,890 | 2,280 | 660 | 0 | 0 | 0 | 0 | 31,100 |
| 239,000 | 242,000 | 5,620 | 4,000 | 2,380 | 770 | 0 | 0 | 0 | 0 | 32,200 |
| 242,000 | 245,000 | 5,730 | 4,100 | 2,490 | 880 | 0 | 0 | 0 | 0 | 33,200 |
| 245,000 | 248,000 | 5,830 | 4,220 | 2,590 | 980 | 0 | 0 | 0 | 0 | 34,200 |
| 248,000 | 251,000 | 5,940 | 4,320 | 2,710 | 1,090 | 0 | 0 | 0 | 0 | 35,200 |
| 251,000 | 254,000 | 6,040 | 4,430 | 2,810 | 1,190 | 0 | 0 | 0 | 0 | 36,200 |
| 254,000 | 257,000 | 6,160 | 4,530 | 2,920 | 1,310 | 0 | 0 | 0 | 0 | 37,300 |
| 257,000 | 260,000 | 6,260 | 4,650 | 3,020 | 1,410 | 0 | 0 | 0 | 0 | 38,300 |
| 260,000 | 263,000 | 6,370 | 4,750 | 3,130 | 1,520 | 0 | 0 | 0 | 0 | 39,300 |
| 263,000 | 266,000 | 6,470 | 4,860 | 3,240 | 1,620 | 0 | 0 | 0 | 0 | 40,300 |
| 266,000 | 269,000 | 6,590 | 4,960 | 3,350 | 1,740 | 110 | 0 | 0 | 0 | 41,200 |
| 269,000 | 272,000 | 6,690 | 5,070 | 3,450 | 1,840 | 220 | 0 | 0 | 0 | 42,300 |
| 272,000 | 275,000 | 6,800 | 5,180 | 3,560 | 1,950 | 330 | 0 | 0 | 0 | 43,300 |
| 275,000 | 278,000 | 6,900 | 5,290 | 3,670 | 2,050 | 440 | 0 | 0 | 0 | 44,300 |
| 278,000 | 281,000 | 7,010 | 5,390 | 3,780 | 2,160 | 540 | 0 | 0 | 0 | 45,300 |
| 281,000 | 284,000 | 7,120 | 5,500 | 3,880 | 2,270 | 650 | 0 | 0 | 0 | 46,400 |
| 284,000 | 287,000 | 7,230 | 5,610 | 3,990 | 2,380 | 760 | 0 | 0 | 0 | 47,400 |
| 287,000 | 290,000 | 7,330 | 5,720 | 4,090 | 2,480 | 870 | 0 | 0 | 0 | 48,600 |
| 290,000 | 293,000 | 7,440 | 5,820 | 4,210 | 2,590 | 970 | 0 | 0 | 0 | 49,700 |
| 293,000 | 296,000 | 7,550 | 5,930 | 4,310 | 2,700 | 1,080 | 0 | 0 | 0 | 50,800 |
| 296,000 | 299,000 | 7,660 | 6,030 | 4,420 | 2,810 | 1,180 | 0 | 0 | 0 | 52,100 |
| 299,000 | 302,000 | 7,760 | 6,150 | 4,530 | 2,910 | 1,300 | 0 | 0 | 0 | 53,200 |
| 302,000 | 305,000 | 7,880 | 6,270 | 4,660 | 3,030 | 1,420 | 0 | 0 | 0 | 54,400 |
| 305,000 | 308,000 | 8,000 | 6,390 | 4,780 | 3,150 | 1,540 | 0 | 0 | 0 | 55,200 |
| 308,000 | 311,000 | 8,130 | 6,510 | 4,900 | 3,280 | 1,660 | 0 | 0 | 0 | 56,100 |
| 311,000 | 314,000 | 8,250 | 6,640 | 5,020 | 3,400 | 1,790 | 170 | 0 | 0 | 56,900 |
| 314,000 | 317,000 | 8,450 | 6,760 | 5,150 | 3,520 | 1,910 | 300 | 0 | 0 | 57,700 |
| 317,000 | 320,000 | 8,700 | 6,880 | 5,270 | 3,640 | 2,030 | 420 | 0 | 0 | 58,500 |
| 320,000 | 323,000 | 8,940 | 7,000 | 5,390 | 3,770 | 2,150 | 540 | 0 | 0 | 59,400 |
| 323,000 | 326,000 | 9,190 | 7,130 | 5,510 | 3,890 | 2,280 | 660 | 0 | 0 | 60,400 |
| 326,000 | 329,000 | 9,430 | 7,250 | 5,640 | 4,010 | 2,400 | 790 | 0 | 0 | 61,500 |
| 329,000 | 332,000 | 9,680 | 7,370 | 5,760 | 4,140 | 2,520 | 910 | 0 | 0 | 62,500 |
| 332,000 | 335,000 | 9,920 | 7,490 | 5,880 | 4,260 | 2,640 | 1,030 | 0 | 0 | 63,600 |
| 335,000 | 338,000 | 10,170 | 7,620 | 6,000 | 4,380 | 2,770 | 1,150 | 0 | 0 | 64,600 |
| 338,000 | 341,000 | 10,410 | 7,740 | 6,130 | 4,500 | 2,890 | 1,280 | 0 | 0 | 65,700 |
| 341,000 | 344,000 | 10,660 | 7,860 | 6,250 | 4,630 | 3,010 | 1,400 | 0 | 0 | 66,700 |
| 344,000 | 347,000 | 10,900 | 7,980 | 6,370 | 4,750 | 3,130 | 1,520 | 0 | 0 | 67,700 |
| 347,000 | 350,000 | 11,150 | 8,110 | 6,490 | 4,870 | 3,260 | 1,640 | 0 | 0 | 68,700 |
| 350,000 | 353,000 | 11,390 | 8,230 | 6,620 | 4,990 | 3,380 | 1,770 | 140 | 0 | 69,700 |
| 353,000 | 356,000 | 11,640 | 8,400 | 6,740 | 5,120 | 3,500 | 1,890 | 270 | 0 | 70,800 |
| 356,000 | 359,000 | 11,880 | 8,650 | 6,860 | 5,240 | 3,620 | 2,010 | 390 | 0 | 71,800 |
| 359,000 | 362,000 | 12,130 | 8,890 | 6,980 | 5,360 | 3,750 | 2,130 | 510 | 0 | 72,800 |
| 362,000 | 365,000 | 12,370 | 9,140 | 7,110 | 5,480 | 3,870 | 2,260 | 630 | 0 | 73,800 |
| 365,000 | 368,000 | 12,620 | 9,380 | 7,230 | 5,610 | 3,990 | 2,380 | 760 | 0 | 74,800 |
| 368,000 | 371,000 | 12,860 | 9,630 | 7,350 | 5,730 | 4,110 | 2,500 | 880 | 0 | 75,900 |
| 371,000 | 374,000 | 13,110 | 9,870 | 7,470 | 5,850 | 4,240 | 2,620 | 1,000 | 0 | 76,800 |
| 374,000 | 377,000 | 13,350 | 10,120 | 7,600 | 5,970 | 4,360 | 2,750 | 1,120 | 0 | 77,700 |
| 377,000 | 380,000 | 13,600 | 10,360 | 7,720 | 6,100 | 4,480 | 2,870 | 1,250 | 0 | 78,600 |
| 380,000 | 383,000 | 13,840 | 10,610 | 7,840 | 6,220 | 4,600 | 2,990 | 1,370 | 0 | 79,500 |
| 383,000 | 386,000 | 14,090 | 10,850 | 7,960 | 6,340 | 4,730 | 3,110 | 1,490 | 0 | 80,500 |
| 386,000 | 389,000 | 14,330 | 11,100 | 8,090 | 6,460 | 4,850 | 3,240 | 1,610 | 0 | 81,500 |
| 389,000 | 392,000 | 14,580 | 11,340 | 8,210 | 6,590 | 4,970 | 3,360 | 1,740 | 120 | 83,200 |
| 392,000 | 395,000 | 14,820 | 11,590 | 8,360 | 6,710 | 5,090 | 3,480 | 1,860 | 250 | 84,900 |
| 395,000 | 398,000 | 15,070 | 11,830 | 8,610 | 6,830 | 5,220 | 3,600 | 1,980 | 370 | 86,600 |
| 398,000 | 401,000 | 15,320 | 12,080 | 8,850 | 6,950 | 5,340 | 3,730 | 2,100 | 490 | 88,300 |
| 401,000 | 404,000 | 15,560 | 12,320 | 9,100 | 7,080 | 5,460 | 3,850 | 2,230 | 610 | 90,100 |
| 404,000 | 407,000 | 15,810 | 12,570 | 9,340 | 7,200 | 5,580 | 3,970 | 2,350 | 740 | 91,700 |
| 407,000 | 410,000 | 16,050 | 12,810 | 9,590 | 7,320 | 5,710 | 4,090 | 2,470 | 860 | 93,400 |
| 410,000 | 413,000 | 16,300 | 13,060 | 9,830 | 7,440 | 5,830 | 4,220 | 2,590 | 980 | 95,200 |
| 413,000 | 416,000 | 16,540 | 13,300 | 10,080 | 7,570 | 5,950 | 4,340 | 2,720 | 1,100 | 96,800 |
| 416,000 | 419,000 | 16,790 | 13,550 | 10,320 | 7,690 | 6,070 | 4,460 | 2,840 | 1,230 | 98,500 |
| 419,000 | 422,000 | 17,030 | 13,790 | 10,570 | 7,810 | 6,200 | 4,580 | 2,960 | 1,350 | 100,300 |
| 422,000 | 425,000 | 17,280 | 14,040 | 10,810 | 7,930 | 6,320 | 4,710 | 3,080 | 1,470 | 101,900 |
| 425,000 | 428,000 | 17,520 | 14,280 | 11,060 | 8,060 | 6,440 | 4,830 | 3,210 | 1,590 | 103,600 |
| 428,000 | 431,000 | 17,770 | 14,530 | 11,300 | 8,180 | 6,570 | 4,950 | 3,330 | 1,720 | 105,400 |
| 431,000 | 434,000 | 18,010 | 14,770 | 11,550 | 8,310 | 6,690 | 5,070 | 3,450 | 1,840 | 107,000 |
| 434,000 | 437,000 | 18,260 | 15,020 | 11,790 | 8,560 | 6,810 | 5,200 | 3,570 | 1,960 | 108,700 |
| 437,000 | 440,000 | 18,500 | 15,260 | 12,040 | 8,800 | 6,930 | 5,320 | 3,700 | 2,080 | 110,500 |
| 440,000 | 443,000 | 18,750 | 15,510 | 12,280 | 9,050 | 7,060 | 5,440 | 3,820 | 2,210 | 112,100 |
| 443,000 | 446,000 | 18,990 | 15,750 | 12,530 | 9,290 | 7,180 | 5,560 | 3,940 | 2,330 | 113,800 |
| 446,000 | 449,000 | 19,240 | 16,000 | 12,770 | 9,540 | 7,300 | 5,690 | 4,060 | 2,450 | 115,500 |
| 449,000 | 452,000 | 19,480 | 16,240 | 13,020 | 9,780 | 7,420 | 5,810 | 4,190 | 2,570 | 117,200 |
| 452,000 | 455,000 | 19,730 | 16,490 | 13,260 | 10,030 | 7,550 | 5,930 | 4,310 | 2,700 | 118,900 |
| 455,000 | 458,000 | 20,160 | 16,730 | 13,510 | 10,270 | 7,670 | 6,050 | 4,430 | 2,820 | 120,600 |
| 458,000 | 461,000 | 20,650 | 16,980 | 13,750 | 10,520 | 7,790 | 6,180 | 4,550 | 2,940 | 122,300 |
| 461,000 | 464,000 | 21,140 | 17,220 | 14,000 | 10,760 | 7,910 | 6,300 | 4,680 | 3,060 | 124,100 |
| 464,000 | 467,000 | 21,630 | 17,470 | 14,240 | 11,010 | 8,040 | 6,420 | 4,800 | 3,190 | 125,700 |
| 467,000 | 470,000 | 22,130 | 17,710 | 14,490 | 11,250 | 8,160 | 6,540 | 4,920 | 3,310 | 127,400 |
| 470,000 | 473,000 | 22,620 | 17,960 | 14,730 | 11,500 | 8,280 | 6,670 | 5,040 | 3,430 | 129,200 |
| 473,000 | 476,000 | 23,110 | 18,200 | 14,980 | 11,740 | 8,500 | 6,790 | 5,170 | 3,550 | 130,800 |
| 476,000 | 479,000 | 23,600 | 18,450 | 15,220 | 11,990 | 8,750 | 6,910 | 5,290 | 3,680 | 132,400 |
| 479,000 | 482,000 | 24,090 | 18,690 | 15,470 | 12,230 | 9,000 | 7,030 | 5,410 | 3,800 | 134,100 |
| 482,000 | 485,000 | 24,580 | 18,940 | 15,710 | 12,480 | 9,240 | 7,160 | 5,530 | 3,920 | 135,600 |
| 485,000 | 488,000 | 25,070 | 19,180 | 15,960 | 12,720 | 9,490 | 7,280 | 5,660 | 4,040 | 137,200 |
| 488,000 | 491,000 | 25,560 | 19,430 | 16,200 | 12,970 | 9,730 | 7,400 | 5,780 | 4,170 | 138,900 |
| 491,000 | 494,000 | 26,050 | 19,670 | 16,450 | 13,210 | 9,980 | 7,520 | 5,900 | 4,290 | 140,500 |
| 494,000 | 497,000 | 26,540 | 20,060 | 16,690 | 13,460 | 10,220 | 7,650 | 6,020 | 4,410 | 142,000 |
| 497,000 | 500,000 | 27,030 | 20,550 | 16,940 | 13,700 | 10,470 | 7,770 | 6,150 | 4,530 | 143,700 |
| 500,000 | 503,000 | 27,520 | 21,040 | 17,180 | 13,950 | 10,710 | 7,890 | 6,270 | 4,660 | 145,300 |
| 503,000 | 506,000 | 28,010 | 21,530 | 17,430 | 14,190 | 10,960 | 8,010 | 6,390 | 4,780 | 146,900 |
| 506,000 | 509,000 | 28,500 | 22,020 | 17,670 | 14,440 | 11,200 | 8,140 | 6,510 | 4,900 | 148,500 |
| 509,000 | 512,000 | 28,990 | 22,510 | 17,920 | 14,680 | 11,450 | 8,260 | 6,640 | 5,020 | 150,100 |
| 512,000 | 515,000 | 29,480 | 23,000 | 18,160 | 14,930 | 11,690 | 8,460 | 6,760 | 5,150 | 151,700 |
| 515,000 | 518,000 | 29,970 | 23,490 | 18,410 | 15,170 | 11,940 | 8,710 | 6,880 | 5,270 | 153,400 |
| 518,000 | 521,000 | 30,460 | 23,980 | 18,650 | 15,420 | 12,180 | 8,950 | 7,000 | 5,390 | 154,900 |
| 521,000 | 524,000 | 30,950 | 24,470 | 18,900 | 15,660 | 12,430 | 9,200 | 7,130 | 5,510 | 156,500 |
| 524,000 | 527,000 | 31,440 | 24,960 | 19,140 | 15,910 | 12,670 | 9,440 | 7,250 | 5,640 | 158,200 |
| 527,000 | 530,000 | 31,930 | 25,450 | 19,390 | 16,150 | 12,920 | 9,690 | 7,370 | 5,760 | 159,800 |
| 530,000 | 533,000 | 32,420 | 25,940 | 19,630 | 16,400 | 13,160 | 9,930 | 7,490 | 5,880 | 161,300 |
| 533,000 | 536,000 | 32,910 | 26,430 | 19,970 | 16,640 | 13,410 | 10,180 | 7,620 | 6,000 | 162,700 |
| 536,000 | 539,000 | 33,400 | 26,920 | 20,460 | 16,890 | 13,650 | 10,420 | 7,740 | 6,130 | 164,300 |
| 539,000 | 542,000 | 33,890 | 27,410 | 20,950 | 17,130 | 13,900 | 10,670 | 7,860 | 6,250 | 165,700 |
| 542,000 | 545,000 | 34,380 | 27,900 | 21,440 | 17,380 | 14,140 | 10,910 | 7,980 | 6,370 | 167,100 |
| 545,000 | 548,000 | 34,870 | 28,390 | 21,930 | 17,620 | 14,390 | 11,160 | 8,110 | 6,490 | 168,700 |
| 548,000 | 551,000 | 35,360 | 28,880 | 22,420 | 17,870 | 14,630 | 11,400 | 8,230 | 6,620 | 170,100 |
| 551,000 | 554,000 | 35,900 | 29,430 | 22,960 | 18,140 | 14,910 | 11,670 | 8,440 | 6,750 | 171,600 |
| 554,000 | 557,000 | 36,450 | 29,980 | 23,510 | 18,420 | 15,180 | 11,950 | 8,720 | 6,890 | 173,100 |
| 557,000 | 560,000 | 37,000 | 30,530 | 24,060 | 18,690 | 15,460 | 12,220 | 9,000 | 7,020 | 174,500 |
| 560,000 | 563,000 | 37,550 | 31,080 | 24,620 | 18,970 | 15,730 | 12,500 | 9,270 | 7,170 | 176,000 |
| 563,000 | 566,000 | 38,100 | 31,630 | 25,170 | 19,250 | 16,010 | 12,770 | 9,550 | 7,300 | 177,400 |
| 566,000 | 569,000 | 38,660 | 32,180 | 25,720 | 19,520 | 16,280 | 13,050 | 9,820 | 7,440 | 179,000 |
| 569,000 | 572,000 | 39,210 | 32,730 | 26,270 | 19,810 | 16,560 | 13,320 | 10,100 | 7,580 | 180,400 |
| 572,000 | 575,000 | 39,760 | 33,280 | 26,820 | 20,360 | 16,840 | 13,600 | 10,370 | 7,720 | 181,800 |
| 575,000 | 578,000 | 40,310 | 33,840 | 27,370 | 20,910 | 17,110 | 13,880 | 10,650 | 7,850 | 183,400 |
| 578,000 | 581,000 | 40,860 | 34,390 | 27,920 | 21,460 | 17,390 | 14,150 | 10,920 | 7,990 | 184,800 |
| 581,000 | 584,000 | 41,410 | 34,940 | 28,480 | 22,010 | 17,660 | 14,430 | 11,200 | 8,130 | 186,300 |
| 584,000 | 587,000 | 41,960 | 35,490 | 29,030 | 22,560 | 17,940 | 14,700 | 11,480 | 8,270 | 187,800 |
| 587,000 | 590,000 | 42,510 | 36,040 | 29,580 | 23,120 | 18,210 | 14,980 | 11,750 | 8,520 | 189,200 |
| 590,000 | 593,000 | 43,070 | 36,590 | 30,130 | 23,670 | 18,490 | 15,250 | 12,030 | 8,790 | 190,700 |
| 593,000 | 596,000 | 43,620 | 37,140 | 30,680 | 24,220 | 18,770 | 15,530 | 12,300 | 9,070 | 192,200 |
| 596,000 | 599,000 | 44,170 | 37,700 | 31,230 | 24,770 | 19,040 | 15,810 | 12,580 | 9,340 | 193,700 |
| 599,000 | 602,000 | 44,720 | 38,250 | 31,780 | 25,320 | 19,320 | 16,080 | 12,850 | 9,620 | 195,100 |
| 602,000 | 605,000 | 45,270 | 38,800 | 32,340 | 25,870 | 19,590 | 16,360 | 13,130 | 9,890 | 196,500 |
| 605,000 | 608,000 | 45,820 | 39,350 | 32,890 | 26,420 | 19,950 | 16,630 | 13,410 | 10,170 | 198,100 |
| 608,000 | 611,000 | 46,370 | 39,900 | 33,440 | 26,970 | 20,500 | 16,910 | 13,680 | 10,440 | 199,500 |
| 611,000 | 614,000 | 46,930 | 40,450 | 33,990 | 27,530 | 21,050 | 17,180 | 13,960 | 10,720 | 201,000 |
| 614,000 | 617,000 | 47,480 | 41,000 | 34,540 | 28,080 | 21,600 | 17,460 | 14,230 | 11,000 | 202,500 |
| 617,000 | 620,000 | 48,030 | 41,550 | 35,090 | 28,630 | 22,160 | 17,730 | 14,510 | 11,270 | 203,900 |
| 620,000 | 623,000 | 48,580 | 42,110 | 35,640 | 29,180 | 22,710 | 18,010 | 14,780 | 11,550 | 205,400 |
| 623,000 | 626,000 | 49,130 | 42,660 | 36,190 | 29,730 | 23,260 | 18,290 | 15,060 | 11,820 | 206,900 |
| 626,000 | 629,000 | 49,680 | 43,210 | 36,750 | 30,280 | 23,810 | 18,560 | 15,340 | 12,100 | 208,400 |
| 629,000 | 632,000 | 50,230 | 43,760 | 37,300 | 30,830 | 24,360 | 18,840 | 15,610 | 12,370 | 209,800 |
| 632,000 | 635,000 | 50,780 | 44,310 | 37,850 | 31,390 | 24,910 | 19,110 | 15,890 | 12,650 | 211,200 |
| 635,000 | 638,000 | 51,340 | 44,860 | 38,400 | 31,940 | 25,460 | 19,390 | 16,160 | 12,930 | 212,800 |
| 638,000 | 641,000 | 51,890 | 45,410 | 38,950 | 32,490 | 26,020 | 19,660 | 16,440 | 13,200 | 214,200 |
| 641,000 | 644,000 | 52,440 | 45,970 | 39,500 | 33,040 | 26,570 | 20,100 | 16,710 | 13,480 | 215,700 |
| 644,000 | 647,000 | 52,990 | 46,520 | 40,050 | 33,590 | 27,120 | 20,650 | 16,990 | 13,750 | 217,000 |
| 647,000 | 650,000 | 53,540 | 47,070 | 40,610 | 34,140 | 27,670 | 21,210 | 17,270 | 14,030 | 218,000 |
| 650,000 | 653,000 | 54,090 | 47,620 | 41,160 | 34,690 | 28,220 | 21,760 | 17,540 | 14,300 | 219,000 |
| 653,000 | 656,000 | 54,640 | 48,170 | 41,710 | 35,240 | 28,770 | 22,310 | 17,820 | 14,580 | 220,000 |
| 656,000 | 659,000 | 55,200 | 48,720 | 42,260 | 35,800 | 29,320 | 22,860 | 18,090 | 14,860 | 221,000 |
| 659,000 | 662,000 | 55,750 | 49,270 | 42,810 | 36,350 | 29,870 | 23,410 | 18,370 | 15,130 | 222,100 |
| 662,000 | 665,000 | 56,300 | 49,820 | 43,360 | 36,900 | 30,430 | 23,960 | 18,640 | 15,410 | 223,100 |
| 665,000 | 668,000 | 56,850 | 50,380 | 43,910 | 37,450 | 30,980 | 24,510 | 18,920 | 15,680 | 224,100 |
| 668,000 | 671,000 | 57,400 | 50,930 | 44,460 | 38,000 | 31,530 | 25,070 | 19,190 | 15,960 | 225,000 |
| 671,000 | 674,000 | 57,950 | 51,480 | 45,020 | 38,550 | 32,080 | 25,620 | 19,470 | 16,230 | 226,000 |
| 674,000 | 677,000 | 58,500 | 52,030 | 45,570 | 39,100 | 32,630 | 26,170 | 19,750 | 16,510 | 227,100 |
| 677,000 | 680,000 | 59,050 | 52,580 | 46,120 | 39,660 | 33,180 | 26,720 | 20,260 | 16,790 | 228,100 |
| 680,000 | 683,000 | 59,610 | 53,130 | 46,670 | 40,210 | 33,730 | 27,270 | 20,810 | 17,060 | 229,100 |
| 683,000 | 686,000 | 60,160 | 53,680 | 47,220 | 40,760 | 34,290 | 27,820 | 21,360 | 17,340 | 230,100 |
| 686,000 | 689,000 | 60,710 | 54,240 | 47,770 | 41,310 | 34,840 | 28,370 | 21,910 | 17,610 | 231,200 |
| 689,000 | 692,000 | 61,260 | 54,790 | 48,320 | 41,860 | 35,390 | 28,920 | 22,460 | 17,890 | 232,800 |
| 692,000 | 695,000 | 61,810 | 55,340 | 48,880 | 42,410 | 35,940 | 29,480 | 23,010 | 18,160 | 234,300 |
| 695,000 | 698,000 | 62,360 | 55,890 | 49,430 | 42,960 | 36,490 | 30,030 | 23,560 | 18,440 | 235,900 |
| 698,000 | 701,000 | 62,910 | 56,440 | 49,980 | 43,520 | 37,040 | 30,580 | 24,120 | 18,710 | 237,400 |
| 701,000 | 704,000 | 63,470 | 56,990 | 50,530 | 44,070 | 37,590 | 31,130 | 24,670 | 18,990 | 238,900 |
| 704,000 | 707,000 | 64,020 | 57,540 | 51,080 | 44,620 | 38,140 | 31,680 | 25,220 | 19,270 | 240,400 |
| 707,000 | 710,000 | 64,570 | 58,110 | 51,630 | 45,170 | 38,710 | 32,230 | 25,770 | 19,540 | 242,000 |
| 710,000 | 713,000 | 65,180 | 58,720 | 52,240 | 45,780 | 39,320 | 32,850 | 26,380 | 19,920 | 243,600 |
| 713,000 | 716,000 | 65,790 | 59,330 | 52,860 | 46,390 | 39,930 | 33,460 | 27,000 | 20,530 | 245,100 |
| 716,000 | 719,000 | 66,410 | 59,940 | 53,470 | 47,010 | 40,540 | 34,070 | 27,610 | 21,140 | 246,700 |
| 719,000 | 722,000 | 67,020 | 60,560 | 54,080 | 47,620 | 41,160 | 34,680 | 28,220 | 21,760 | 248,200 |
| 722,000 | 725,000 | 67,630 | 61,170 | 54,690 | 48,230 | 41,770 | 35,300 | 28,830 | 22,370 | 249,700 |
| 725,000 | 728,000 | 68,240 | 61,780 | 55,310 | 48,840 | 42,380 | 35,910 | 29,450 | 22,980 | 251,300 |
| 728,000 | 731,000 | 68,860 | 62,390 | 55,920 | 49,460 | 42,990 | 36,520 | 30,060 | 23,600 | 252,800 |
| 731,000 | 734,000 | 69,470 | 63,010 | 56,530 | 50,070 | 43,610 | 37,130 | 30,670 | 24,210 | 254,400 |
| 734,000 | 737,000 | 70,080 | 63,620 | 57,150 | 50,680 | 44,220 | 37,750 | 31,280 | 24,820 | 256,000 |
| 737,000 | 740,000 | 70,690 | 64,230 | 57,760 | 51,300 | 44,830 | 38,360 | 31,900 | 25,430 | 257,500 |
740,000円以上の場合（令和9年分・甲欄）
| 給与等の金額 | 0人 | 1人 | 2人 | 3人 | 4人 | 5人 | 6人 | 7人 | 超える金額に 加算する率 |
|---|---|---|---|---|---|---|---|---|---|
| 740,000円以上 790,000円未満 | 71,000 | 64,540 | 58,060 | 51,600 | 45,140 | 38,670 | 32,200 | 25,740 | 20.42% |
| 790,000円以上 960,000円未満 | 81,210 | 74,750 | 68,270 | 61,810 | 55,350 | 48,880 | 42,410 | 35,950 | 23.483% |
| 960,000円以上 1,720,000円未満 | 121,130 | 114,670 | 108,200 | 101,730 | 95,270 | 88,800 | 82,330 | 75,870 | 33.693% |
| 1,720,000円以上 2,130,000円未満 | 377,200 | 370,740 | 364,270 | 357,800 | 351,340 | 344,870 | 338,400 | 331,940 | 40.84% |
| 2,130,000円以上 2,170,000円未満 | 549,410 | 542,950 | 536,470 | 530,010 | 523,550 | 517,080 | 510,610 | 504,150 | 40.84% |
| 2,170,000円以上 2,210,000円未満 | 571,190 | 564,730 | 558,250 | 551,790 | 545,330 | 538,850 | 532,390 | 525,930 | 40.84% |
| 2,210,000円以上 2,250,000円未満 | 592,970 | 586,500 | 580,030 | 573,570 | 567,100 | 560,630 | 554,170 | 547,710 | 40.84% |
| 2,250,000円以上 3,500,000円未満 | 614,740 | 608,280 | 601,810 | 595,350 | 588,880 | 582,410 | 575,950 | 569,480 | 40.84% |
| 3,500,000円以上 | 1,125,240 | 1,118,780 | 1,112,310 | 1,105,850 | 1,099,380 | 1,092,910 | 1,086,450 | 1,079,980 | 45.945% |
税額 ＝ 左の区切りの金額の場合の税額 ＋ 区切りを超える金額 × 右の率（1円未満の端数は切捨て）。扶養親族等が7人を超える場合は、7人の税額から1人ごとに1,610円を控除します。
740,000円以上の場合（令和9年分・乙欄）
| 給与等の金額 | 乙欄の税額 |
|---|---|
| 740,000円以上 1,720,000円未満 | 259,000円 ＋ 740,000円を超える金額の40.84% |
| 1,720,000円以上 | 659,300円 ＋ 1,720,000円を超える金額の45.945% |
令和8年分 賞与に対する源泉徴収税額の算出率の表
賞与の源泉徴収税額は、前月の社会保険料等控除後の給与等の金額と扶養親族等の数で率を選び、「賞与の金額 − 賞与から控除する社会保険料等」に掛けて求めます（1円未満切捨て）。
賞与の源泉徴収税額 ＝（賞与の金額 − 社会保険料等）× 下の表の率
| 賞与の金額に 乗ずべき率 | 甲欄（扶養親族等の数）: 前月の社会保険料等控除後の給与等の金額（千円） | |||||||
|---|---|---|---|---|---|---|---|---|
| 0人 | 1人 | 2人 | 3人 | 4人 | 5人 | 6人 | 7人以上 | |
| 0% | 〜82 | 〜107 | 〜143 | 〜181 | 〜218 | 〜251 | 〜284 | 〜317 |
| 2.042% | 82〜94 | 107〜250 | 143〜276 | 181〜300 | 218〜300 | 251〜304 | 284〜343 | 317〜383 |
| 4.084% | 94〜260 | 250〜289 | 276〜321 | 300〜354 | 300〜387 | 304〜412 | 343〜438 | 383〜463 |
| 6.126% | 260〜309 | 289〜346 | 321〜377 | 354〜405 | 387〜431 | 412〜457 | 438〜483 | 463〜508 |
| 8.168% | 309〜342 | 346〜373 | 377〜400 | 405〜424 | 431〜452 | 457〜479 | 483〜505 | 508〜529 |
| 10.21% | 342〜372 | 373〜401 | 400〜426 | 424〜452 | 452〜477 | 479〜503 | 505〜527 | 529〜552 |
| 12.252% | 372〜402 | 401〜430 | 426〜457 | 452〜484 | 477〜509 | 503〜531 | 527〜553 | 552〜578 |
| 14.294% | 402〜433 | 430〜463 | 457〜492 | 484〜517 | 509〜540 | 531〜564 | 553〜589 | 578〜614 |
| 16.336% | 433〜520 | 463〜520 | 492〜525 | 517〜550 | 540〜577 | 564〜604 | 589〜630 | 614〜657 |
| 18.378% | 520〜605 | 520〜621 | 525〜636 | 550〜651 | 577〜666 | 604〜681 | 630〜697 | 657〜708 |
| 20.42% | 605〜684 | 621〜705 | 636〜728 | 651〜751 | 666〜774 | 681〜798 | 697〜821 | 708〜845 |
| 22.462% | 684〜715 | 705〜739 | 728〜764 | 751〜788 | 774〜813 | 798〜838 | 821〜862 | 845〜887 |
| 24.504% | 715〜752 | 739〜778 | 764〜804 | 788〜830 | 813〜856 | 838〜881 | 862〜907 | 887〜933 |
| 26.546% | 752〜795 | 778〜821 | 804〜848 | 830〜876 | 856〜903 | 881〜930 | 907〜957 | 933〜985 |
| 28.588% | 795〜854 | 821〜882 | 848〜910 | 876〜938 | 903〜966 | 930〜994 | 957〜1,022 | 985〜1,051 |
| 30.63% | 854〜922 | 882〜952 | 910〜983 | 938〜1,013 | 966〜1,044 | 994〜1,074 | 1,022〜1,104 | 1,051〜1,135 |
| 32.672% | 922〜1,318 | 952〜1,342 | 983〜1,367 | 1,013〜1,391 | 1,044〜1,416 | 1,074〜1,440 | 1,104〜1,464 | 1,135〜1,489 |
| 35.735% | 1,318〜1,521 | 1,342〜1,526 | 1,367〜1,526 | 1,391〜1,538 | 1,416〜1,555 | 1,440〜1,555 | 1,464〜1,555 | 1,489〜1,583 |
| 38.798% | 1,521〜2,621 | 1,526〜2,645 | 1,526〜2,669 | 1,538〜2,693 | 1,555〜2,716 | 1,555〜2,740 | 1,555〜2,764 | 1,583〜2,788 |
| 41.861% | 2,621〜3,495 | 2,645〜3,527 | 2,669〜3,559 | 2,693〜3,590 | 2,716〜3,622 | 2,740〜3,654 | 2,764〜3,685 | 2,788〜3,717 |
| 45.945% | 3,495〜 | 3,527〜 | 3,559〜 | 3,590〜 | 3,622〜 | 3,654〜 | 3,685〜 | 3,717〜 |
「82〜94」は 82千円以上 94千円未満。範囲の右が空欄の行は上限なし。
乙欄（扶養控除等申告書の提出がない人）
| 前月の社会保険料等控除後の給与等の金額 | 率 |
|---|---|
| 224千円未満 | 10.21% |
| 224千円以上 295千円未満 | 20.42% |
| 295千円以上 527千円未満 | 30.63% |
| 527千円以上 1,118千円未満 | 38.798% |
| 1,118千円以上 | 45.945% |
前月に給与の支払がない場合や、賞与の金額（社会保険料等控除後）が前月の給与（同）の10倍を超える場合は、この表ではなく月額表を使って計算します。賞与の源泉徴収 計算ツールはこの切替えも含めて計算します。令和9年分の算出率の表は国税庁の令和9年分 源泉徴収税額表のページで公表されています。
税額表の見方
1. 社会保険料等控除後の給与等の金額を出す
社会保険料等控除後の給与等の金額 ＝ その月の給与の総支給額 − 非課税の通勤手当など − 健康保険料・介護保険料・厚生年金保険料・雇用保険料など
健康保険料・厚生年金保険料は社会保険料 計算ツールで求められます。
2. 甲欄か乙欄かを決める
「給与所得者の扶養控除等（異動）申告書」を提出している人は甲欄、提出していない人は乙欄です。2か所以上から給与を受けている人は、申告書を出した1か所が甲欄、ほかは乙欄になります。日雇いなどの日額表の丙欄は、この表には入れていません。
3. 扶養親族等の数を数える
源泉控除対象配偶者と源泉控除対象親族の合計です。源泉控除対象親族は、控除対象扶養親族（16歳以上）と、令和8年分から加わった特定親族（19歳以上23歳未満で、所得の見積額が一定の範囲の人）です。そのうえで、本人が障害者・寡婦・ひとり親・勤労学生に当たる場合や、同一生計配偶者・扶養親族（16歳未満を含みます）が障害者に当たる場合は、該当するごとに1人を加えます。16歳未満の子そのものは数えません。
扶養親族等の数が7人を超える場合には、扶養親族等の数が7人を超える1人ごとに、月額表を使用する際は1,610円を、日額表を使用する際は50円を控除した金額とします。— 国税庁「給与所得の源泉徴収税額の求め方」（令和8年分）
4. 表の行と列が交わるところが税額
金額の行は「以上・未満」で区切られています。区切りの金額ちょうど（例: 300,000円）は、その金額が「以上」に入る行で引きます。
月額表と電算機計算の特例
税額表を引く代わりに、財務省告示の「電子計算機等を使用して源泉徴収税額を計算する方法」（電算機計算の特例）で計算することもでき、給与計算ソフトではこちらを使うことも多いです。税額表との差は数十円程度で、どちらも適法ですが、年の途中で方法を変えないようにします。両方の税額は給与の源泉徴収税額 計算ツールで比べられます。
源泉徴収した税額は、原則として支払った月の翌月10日までに納付します。常時10人未満の事業所は、届出で半年ごとにまとめて納付できます（納期の特例）。計算方法の全体は源泉徴収税額の計算方法で解説しています。
よくある質問
令和8年分の源泉徴収税額表はいつから使いますか？
2026年（令和8年）1月1日から12月31日までに支払う給与・賞与に使います。給与の計算期間ではなく、支払う日で判断します。例えば2026年12月分の給与を2027年1月に支払う場合は、令和9年分の表を使います。
令和9年分の税額表はもう公表されていますか？
公表されています。国税庁の「令和9年分 源泉徴収税額表」のページに、月額表・日額表・賞与の算出率の表などが PDF と Excel で掲載されています。令和9年分の表は、所得税・防衛特別所得税・復興特別所得税を併せて源泉徴収するためのものです。このページの令和9年分の月額表は、その Excel から取り込んだものです。
月額表と日額表はどう使い分けますか？
給与を月ごとに支払う場合は月額表、日ごと・週ごとに支払う場合や日雇いの場合は日額表を使います。半月ごと・10日ごと・月の整数倍の期間ごとに支払う給与も月額表を使います（それぞれの求め方は国税庁「給与所得の源泉徴収税額の求め方」にあります）。
乙欄の「3.063%」とは何ですか？
乙欄の最初の区分（令和8年分は105,000円未満）には税額が書かれておらず、その月の社会保険料等控除後の給与等の金額に3.063%を掛けた額（1円未満切捨て）が税額になります。
扶養親族等が8人以上いる場合はどうしますか？
甲欄は7人の列の税額から、7人を超える1人ごとに1,610円を引きます。740,000円以上の算式で求めた税額でも同じです。
CSV はどう使えますか？
Excel で開ける CSV（文字コード UTF-8・BOM 付き）です。給与計算の表で VLOOKUP などの参照に使えます。表の数字は国税庁の公表した表のとおりですが、実務では国税庁の表とも照合してください。
出典
- 国税庁 令和8年分 源泉徴収税額表
- 国税庁 令和8年分 給与所得の源泉徴収税額表（月額表）PDF
- 国税庁 令和8年分 賞与に対する源泉徴収税額の算出率の表
- 国税庁 令和8年分 給与所得の源泉徴収税額の求め方 PDF
- 国税庁 令和9年分 源泉徴収税額表
- 計算方法の解説（ISZ GROUP）: 税金・経理の解説
更新履歴
- 2026/11/04: 公開（令和8年分・令和9年分の月額表 甲欄・乙欄の全行と740,000円以上の算式、令和8年分の賞与の算出率の表、CSV）
このツールは公表された算式・料率による一般的な計算で、個別の税務相談に代わるものではありません。料率・税額表は改定されることがあります。実際の申告・納付・給与計算では、国税庁などの最新の資料をご確認のうえ、専門家にご相談ください。計算は入力した端末の中だけで行い、入力内容は送信・保存しません。