2023财务年度 预扣所得税率表(源泉徴収税額表)

2023财务年度 预扣所得税率表(源泉徴収税額表)
月分金额表
当月扣除社会保险费等后的薪资金额
扶養亲属人数
01234567
以上未満扣除税额扣除税额
日圓
未満8800000000000扣除社会保险费后相当于当月薪资3.063%的金额
88,00089,00013000000003,200
89,00090,00018000000003,200
90,00091,00023000000003,200
91,00092,00029000000003,200
92,00093,00034000000003,300
 
93,00094,00039000000003,300
94,00095,00044000000003,300
95,00096,00049000000003,400
96,00097,00054000000003,400
97,00098,00059000000003,500
 
98,00099,00064000000003,500
99,000101,00072000000003,600
101,000103,00083000000003,600
103,000105,00093000000003,700
105,000107,0001,03000000003,800
 
107,000109,0001,13000000003,800
109,000111,0001,24000000003,900
111,000113,0001,34000000004,000
113,000115,0001,44000000004,100
115,000117,0001,54000000004,100
 
117,000119,0001,64000000004,200
119,000121,0001,7501200000004,300
121,000123,0001,8502200000004,500
123,000125,0001,9503300000004,800
125,000127,0002,0504300000005,100
 
127,000129,0002,1505300000005,400
129,000131,0002,2606300000005,700
131,000133,0002,3607400000006,000
133,000135,0002,4608400000006,300
135,000137,0002,5509300000006,600
 
137,000139,0002,6109900000006,800
139,000141,0002,6801,0500000007,100
141,000143,0002,7401,1100000007,500
143,000145,0002,8001,1700000007,800
145,000147,0002,8601,2400000008,100
 
147,000149,0002,9201,3000000008,400
149,000151,0002,9801,3600000008,700
151,000153,0003,0501,4300000009,000
153,000155,0003,1201,5000000009,300
155,000157,0003,2001,5700000009,600
 
157,000159,0003,2701,6400000009,900
159,000161,0003,3401,7201000000010,200
161,000163,0003,4101,7901700000010,500
163,000165,0003,4801,8602500000010,800
165,000167,0003,5501,9303200000011,100
 
167,000169,0003,6202,0003900000011,400
169,000171,0003,7002,0704600000011,700
171,000173,0003,7702,1405300000012,000
173,000175,0003,8402,2206000000012,400
175,000177,0003,9102,2906700000012,700
 
177,000179,0003,9802,3607500000013,200
179,000181,0004,0502,4308200000013,900
181,000183,0004,1202,5008900000014,600
183,000185,0004,2002,5709600000015,300
185,000187,0004,2702,6401,0300000016,000
 
187,000189,0004,3402,7201,1000000016,700
189,000191,0004,4102,7901,1700000017,500
191,000193,0004,4802,8601,2500000018,100
193,000195,0004,5502,9301,3200000018,800
195,000197,0004,6303,0001,3900000019,500
 
197,000199,0004,7003,0701,4600000020,200
199,000201,0004,7703,1401,5300000020,900
201,000203,0004,8403,2201,6000000021,500
203,000205,0004,9103,2901,6700000022,200
205,000207,0004,9803,3601,750130000022,700
 
207,000209,0005,0503,4301,820200000023,300
209,000211,0005,1303,5001,890280000023,900
211,000213,0005,2003,5701,960350000024,400
213,000215,0005,2703,6402,030420000025,000
215,000217,0005,3403,7202,100490000025,500
 
217,000219,0005,4103,7902,170560000026,100
219,000221,0005,4803,8602,250630000026,800
221,000224,0005,5603,9502,340710000027,400
224,000227,0005,6804,0602,440830000028,400
227,000230,0005,7804,1702,550930000029,300
 
230,000233,0005,8904,2802,6501,040000030,300
233,000236,0005,9904,3802,7701,140000031,300
236,000239,0006,1104,4902,8701,260000032,400
239,000242,0006,2104,5902,9801,360000033,400
242,000245,0006,3204,7103,0801,470000034,400
 
245,000248,0006,4204,8103,2001,570000035,400
248,000251,0006,5304,9203,3001,680000036,400
251,000254,0006,6405,0203,4101,79017000037,500
254,000257,0006,7505,1403,5101,90029000038,500
257,000260,0006,8505,2403,6202,00039000039,400
 
260,000263,0006,9605,3503,7302,11050000040,400
263,000266,0007,0705,4503,8402,22060000041,500
266,000269,0007,1805,5603,9402,33071000042,500
269,000272,0007,2805,6704,0502,43082000043,500
272,000275,0007,3905,7804,1602,54093000044,500
 
275,000278,0007,4905,8804,2702,6401,03000045,500
278,000281,0007,6105,9904,3702,7601,14000046,600
281,000284,0007,7106,1004,4802,8601,25000047,600
284,000287,0007,8206,2104,5802,9701,36000048,600
287,000290,0007,9206,3104,7003,0701,46000049,700
 
290,000293,0008,0406,4204,8003,1901,57000050,900
293,000296,0008,1406,5204,9103,2901,67000052,100
296,000299,0008,2506,6405,0103,4001,7901600052,900
299,000302,0008,4206,7405,1303,5101,8902800053,700
302,000305,0008,6706,8605,2503,6302,0104000054,500
 
305,000308,0008,9106,9805,3703,7602,1305200055,200
308,000311,0009,1607,1105,4903,8802,2606400056,100
311,000314,0009,4007,2305,6204,0002,3807700056,900
314,000317,0009,6507,3505,7404,1202,5008900057,800
317,000320,0009,8907,4705,8604,2502,6201,0100058,800
 
320,000323,00010,1407,6005,9804,3702,7501,1300059,800
323,000326,00010,3807,7206,1104,4902,8701,2600060,900
326,000329,00010,6307,8406,2304,6102,9901,3800061,900
329,000332,00010,8707,9606,3504,7403,1101,5000062,900
332,000335,00011,1208,0906,4704,8603,2401,6200063,900
 
335,000338,00011,3608,2106,6004,9803,3601,750130064,900
338,000341,00011,6108,3706,7205,1103,4801,870260066,000
341,000344,00011,8508,6206,8405,2303,6001,990380067,000
344,000347,00012,1008,8606,9605,3503,7302,110500068,000
347,000350,00012,3409,1107,0905,4703,8502,240620069,000
 
350,000353,00012,5909,3507,2105,6003,9702,360750070,000
353,000356,00012,8309,6007,3305,7204,0902,480870071,100
356,000359,00013,0809,8407,4505,8404,2202,600990072,100
359,000362,00013,32010,0907,5805,9604,3402,7301,110073,100
362,000365,00013,57010,3307,7006,0904,4602,8501,240074,200
 
365,000368,00013,81010,5807,8206,2104,5802,9701,360075,200
368,000371,00014,06010,8207,9406,3304,7103,0901,480076,200
371,000374,00014,30011,0708,0706,4504,8303,2201,600077,100
374,000377,00014,55011,3108,1906,5804,9503,3401,73010078,100
377,000380,00014,79011,5608,3206,7005,0703,4601,85022079,000
 
380,000383,00015,04011,8008,5706,8205,2003,5801,97035079,900
383,000386,00015,28012,0508,8106,9405,3203,7102,09047081,400
386,000389,00015,53012,2909,0607,0705,4403,8302,22059083,100
389,000392,00015,77012,5409,3007,1905,5603,9502,34071084,700
392,000395,00016,02012,7809,5507,3105,6904,0702,46084086,500
 
395,000398,00016,26013,0309,7907,4305,8104,2002,58096088,200
398,000401,00016,51013,27010,0407,5605,9304,3202,7101,08089,800
401,000404,00016,75013,52010,2807,6806,0504,4402,8301,20091,600
404,000407,00017,00013,76010,5307,8006,1804,5602,9501,33093,300
407,000410,00017,24014,01010,7707,9206,3004,6903,0701,45095,000
 
410,000413,00017,49014,25011,0208,0506,4204,8103,2001,57096,700
413,000416,00017,73014,50011,2608,1706,5404,9303,3201,69098,300
416,000419,00017,98014,74011,5108,2906,6705,0503,4401,820100,100
419,000422,00018,22014,99011,7508,5306,7905,1803,5601,940101,800
422,000425,00018,47015,23012,0008,7706,9105,3003,6902,060103,400
 
425,000428,00018,71015,48012,2409,0207,0305,4203,8102,180105,200
428,000431,00018,96015,72012,4909,2607,1605,5403,9302,310106,900
431,000434,00019,21015,97012,7309,5107,2805,6704,0502,430108,500
434,000437,00019,45016,21012,9809,7507,4005,7904,1802,550110,300
437,000440,00019,70016,46013,22010,0007,5205,9104,3002,680112,000
 
440,000443,00020,09016,70013,47010,2407,6506,0304,4202,800113,600
443,000446,00020,58016,95013,71010,4907,7706,1604,5402,920115,400
446,000449,00021,07017,19013,96010,7307,8906,2804,6703,040117,100
449,000452,00021,56017,44014,20010,9808,0106,4004,7903,170118,700
452,000455,00022,05017,68014,45011,2208,1406,5204,9103,290120,500
 
455,000458,00022,54017,93014,69011,4708,2606,6505,0303,410122,200
458,000461,00023,03018,17014,94011,7108,4706,7705,1603,530123,800
461,000464,00023,52018,42015,18011,9608,7206,8905,2803,660125,600
464,000467,00024,01018,66015,43012,2008,9607,0105,4003,780127,300
467,000470,00024,50018,91015,67012,4509,2107,1405,5203,900129,000
 
470,000473,00024,99019,15015,92012,6909,4507,2605,6504,020130,700
473,000476,00025,48019,40016,16012,9409,7007,3805,7704,150132,300
476,000479,00025,97019,64016,41013,1809,9407,5005,8904,270134,000
479,000482,00026,46020,00016,65013,43010,1907,6306,0104,390135,600
482,000485,00026,95020,49016,90013,67010,4307,7506,1404,510137,200
 
485,000488,00027,44020,98017,14013,92010,6807,8706,2604,640138,800
488,000491,00027,93021,47017,39014,16010,9207,9906,3804,760140,400
491,000494,00028,42021,96017,63014,41011,1708,1206,5004,880142,000
494,000497,00028,91022,45017,88014,65011,4108,2406,6305,000143,700
497,000500,00029,40022,94018,12014,90011,6608,4206,7505,130145,200
 
500,000503,00029,89023,43018,37015,14011,9008,6706,8705,250146,800
503,000506,00030,38023,92018,61015,39012,1508,9106,9905,370148,500
506,000509,00030,88024,41018,86015,63012,3909,1607,1205,490150,100
509,000512,00031,37024,90019,10015,88012,6409,4007,2405,620151,600
512,000515,00031,86025,39019,35016,12012,8909,6507,3605,740153,300
 
515,000518,00032,35025,88019,59016,37013,1309,8907,4805,860154,900
518,000521,00032,84026,37019,90016,61013,38010,1407,6105,980156,500
521,000524,00033,33026,86020,39016,86013,62010,3807,7306,110158,100
524,000527,00033,82027,35020,88017,10013,87010,6307,8506,230159,600
527,000530,00034,31027,84021,37017,35014,11010,8707,9706,350161,000
 
530,000533,00034,80028,33021,86017,59014,36011,1208,1006,470162,500
533,000536,00035,29028,82022,35017,84014,60011,3608,2206,600164,000
536,000539,00035,78029,31022,84018,08014,85011,6108,3806,720165,400
539,000542,00036,27029,80023,33018,33015,09011,8508,6306,840166,900
542,000545,00036,76030,29023,82018,57015,34012,1008,8706,960168,400
 
545,000548,00037,25030,78024,31018,82015,58012,3409,1207,090169,900
548,000551,00037,74031,27024,80019,06015,83012,5909,3607,210171,300
551,000554,00038,28031,81025,34019,33016,10012,8609,6307,350172,800
554,000557,00038,83032,37025,89019,60016,38013,1409,9007,480174,300
557,000560,00039,38032,92026,44019,98016,65013,42010,1807,630175,700
 
560,000563,00039,93033,47027,00020,53016,93013,69010,4607,760177,200
563,000566,00040,48034,02027,55021,08017,20013,97010,7307,900178,700
566,000569,00041,03034,57028,10021,63017,48014,24011,0108,040180,100
569,000572,00041,59035,12028,65022,19017,76014,52011,2808,180181,600
572,000575,00042,14035,67029,20022,74018,03014,79011,5608,330183,100
 
575,000578,00042,69036,23029,75023,29018,31015,07011,8308,610184,600
578,000581,00043,24036,78030,30023,84018,58015,35012,1108,880186,000
581,000584,00043,79037,33030,85024,39018,86015,62012,3809,160187,500
584,000587,00044,34037,88031,41024,94019,13015,90012,6609,430189,000
587,000590,00044,89038,43031,96025,49019,41016,17012,9409,710190,400
 
590,000593,00045,44038,98032,51026,05019,68016,45013,2109,990191,900
593,000596,00046,00039,53033,06026,60020,13016,72013,49010,260193,400
596,000599,00046,55040,08033,61027,15020,69017,00013,76010,540194,800
599,000602,00047,10040,64034,16027,70021,24017,28014,04010,810196,300
602,000605,00047,65041,19034,71028,25021,79017,55014,31011,090197,800
 
605,000608,00048,20041,74035,27028,80022,34017,83014,59011,360199,300
608,000611,00048,75042,29035,82029,35022,89018,10014,87011,640200,700
611,000614,00049,30042,84036,37029,91023,44018,38015,14011,920202,200
614,000617,00049,86043,39036,92030,46023,99018,65015,42012,190203,700
617,000620,00050,41043,94037,47031,01024,54018,93015,69012,470205,100
 
620,000623,00050,96044,50038,02031,56025,10019,21015,97012,740206,700
623,000626,00051,51045,05038,57032,11025,65019,48016,24013,020208,100
626,000629,00052,06045,60039,12032,66026,20019,76016,52013,290209,500
629,000632,00052,61046,15039,68033,21026,75020,28016,80013,570211,000
632,000635,00053,16046,70040,23033,76027,30020,83017,07013,840212,500
 
635,000638,00053,71047,25040,78034,32027,85021,38017,35014,120214,000
638,000641,00054,27047,80041,33034,87028,40021,93017,62014,400214,900
641,000644,00054,82048,35041,88035,42028,96022,48017,90014,670215,900
644,000647,00055,37048,91042,43035,97029,51023,03018,17014,950217,000
647,000650,00055,92049,46042,98036,52030,06023,59018,45015,220218,000
 
650,000653,00056,47050,01043,54037,07030,61024,14018,73015,500219,000
653,000656,00057,02050,56044,09037,62031,16024,69019,00015,770220,000
656,000659,00057,57051,11044,64038,18031,71025,24019,28016,050221,000
659,000662,00058,13051,66045,19038,73032,26025,79019,55016,330222,100
662,000665,00058,68052,21045,74039,28032,81026,34019,88016,600223,100
 
665,000668,00059,23052,77046,29039,83033,37026,89020,43016,880224,100
668,000671,00059,78053,32046,84040,38033,92027,44020,98017,150225,000
671,000674,00060,33053,87047,39040,93034,47028,00021,53017,430226,000
674,000677,00060,88054,42047,95041,48035,02028,55022,08017,700227,100
677,000680,00061,43054,97048,50042,03035,57029,10022,64017,980228,100
 
680,000683,00061,98055,52049,05042,59036,12029,65023,19018,260229,100
683,000686,00062,54056,07049,60043,14036,67030,20023,74018,530230,400
686,000689,00063,09056,62050,15043,69037,23030,75024,29018,810232,100
689,000692,00063,64057,18050,70044,24037,78031,30024,84019,080233,600
692,000695,00064,19057,73051,25044,79038,33031,86025,39019,360235,100
 
695,000698,00064,74058,28051,81045,34038,88032,41025,94019,630236,700
698,000701,00065,29058,83052,36045,89039,43032,96026,49020,030238,200
701,000704,00065,84059,38052,91046,45039,98033,51027,05020,580239,700
704,000707,00066,40059,93053,46047,00040,53034,06027,60021,130241,300
707,000710,00066,96060,48054,02047,55041,09034,62028,15021,690242,900
 
710,000713,00067,57061,10054,63048,16041,70035,23028,76022,300244,400
713,000716,00068,18061,71055,25048,77042,31035,85029,37022,910246,000
716,000719,00068,79062,32055,86049,39042,92036,46029,99023,520247,500
719,000722,00069,41062,93056,47050,00043,54037,07030,60024,140249,000
722,000725,00070,02063,55057,08050,61044,15037,69031,21024,750250,600
 
725,000728,00070,63064,16057,70051,22044,76038,30031,82025,360252,200
728,000731,00071,25064,77058,31051,84045,37038,91032,44025,970253,700
731,000734,00071,86065,38058,92052,45045,99039,52033,05026,590255,300
734,000737,00072,47066,00059,53053,06046,60040,14033,66027,200256,800
737,000740,00073,08066,61060,15053,67047,21040,75034,27027,810258,300
 
740,000 73,39066,92060,45053,98047,52041,05034,58028,120259,800
 A=扣除社会保险费后的当月薪资金额-740,000

259,800+(A×40.84%)
740,000780,000A=扣除社会保险费后的当月薪资金额 -740,000
  ”参照740,000日元时税额表上的金额” + (A×20.42%)
 
780,00081,56075,09068,62062,15055,69049,22042,75036,290
 
780,000950,000A=扣除社会保险费后的当月薪资金额-780,000
  ”参照780,000日元时税额表上的金额” + (A×23.483%)
 
950,000121,480115,010108,540102,07095,61089,14082,67076,210
 
950,0001700000A=扣除社会保险费后的当月薪资金额-950,000
  ”参照950,000日元时税额表上的金额” + (A×33.693%)
 
1,700,000374,180367,710361,240354,770348,310341,840335,370328,910651,900
 A=扣除社会保险费后的当月薪资金额-1,700,000

651,900+(A×45.945%)
1,700,0002170000A=扣除社会保险费后的当月薪资金额-1,700,000
  ”参照1,700,000日元时税额表上的金额” + (A×40.84%)
 
2,170,000571,570565,090558,630552,160545,690539,230532,760526,290
 
2,170,0002210000A=扣除社会保险费后的当月薪资金额-2,170,000
  ”参照2,170,000日元时税额表上的金额” + (A×40.84%)
 
2,210,000593,340586,870580,410573,930567,470561,010554,540548,070
 
2,210,0002250000A=扣除社会保险费后的当月薪资金额-2,210,000
  ”参照2,210,000日元时税额表上的金额” + (A×40.84%)
 
2,250,000615,120608,650602,190595,710589,250582,790576,310569,850
 
2,250,0003500000A=扣除社会保险费后的当月薪资金额-2,250,000
  ”参照2,250,000日元时税额表上的金额” + (A×40.84%)
 
3,500,0001,125,6201,119,1501,112,6901,106,2101,099,7501,093,2901,086,8101,080,350
 
超过3,500,000A=扣除社会保险费后的当月薪资金额-3,500,000
  ”参照3,500,000日元时税额表上的金额” + (A×45.945%)
 在已提交次要薪资收入的抚养人免除申请的状态下,根据申请书上记载的抚养人等人数,按照上述各栏的要求的税额每人再扣除1,610日元后的金额
抚养亲属等人数超过7人时,从受抚养亲属等人数 7人的税额起算,
每超过1人,再扣除 1,610日元后的金额。