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 甲 乙
扶養亲属人数
0 1 2 3 4 5 6 7
以上 未満 扣除税额 扣除税额
日圓
未満88000 0 0 0 0 0 0 0 0 扣除社会保险费后相当于当月薪资3.063%的金额
88,000 89,000 130 0 0 0 0 0 0 0 3,200
89,000 90,000 180 0 0 0 0 0 0 0 3,200
90,000 91,000 230 0 0 0 0 0 0 0 3,200
91,000 92,000 290 0 0 0 0 0 0 0 3,200
92,000 93,000 340 0 0 0 0 0 0 0 3,300
　
93,000 94,000 390 0 0 0 0 0 0 0 3,300
94,000 95,000 440 0 0 0 0 0 0 0 3,300
95,000 96,000 490 0 0 0 0 0 0 0 3,400
96,000 97,000 540 0 0 0 0 0 0 0 3,400
97,000 98,000 590 0 0 0 0 0 0 0 3,500
　
98,000 99,000 640 0 0 0 0 0 0 0 3,500
99,000 101,000 720 0 0 0 0 0 0 0 3,600
101,000 103,000 830 0 0 0 0 0 0 0 3,600
103,000 105,000 930 0 0 0 0 0 0 0 3,700
105,000 107,000 1,030 0 0 0 0 0 0 0 3,800
　
107,000 109,000 1,130 0 0 0 0 0 0 0 3,800
109,000 111,000 1,240 0 0 0 0 0 0 0 3,900
111,000 113,000 1,340 0 0 0 0 0 0 0 4,000
113,000 115,000 1,440 0 0 0 0 0 0 0 4,100
115,000 117,000 1,540 0 0 0 0 0 0 0 4,100
　
117,000 119,000 1,640 0 0 0 0 0 0 0 4,200
119,000 121,000 1,750 120 0 0 0 0 0 0 4,300
121,000 123,000 1,850 220 0 0 0 0 0 0 4,500
123,000 125,000 1,950 330 0 0 0 0 0 0 4,800
125,000 127,000 2,050 430 0 0 0 0 0 0 5,100
　
127,000 129,000 2,150 530 0 0 0 0 0 0 5,400
129,000 131,000 2,260 630 0 0 0 0 0 0 5,700
131,000 133,000 2,360 740 0 0 0 0 0 0 6,000
133,000 135,000 2,460 840 0 0 0 0 0 0 6,300
135,000 137,000 2,550 930 0 0 0 0 0 0 6,600
　
137,000 139,000 2,610 990 0 0 0 0 0 0 6,800
139,000 141,000 2,680 1,050 0 0 0 0 0 0 7,100
141,000 143,000 2,740 1,110 0 0 0 0 0 0 7,500
143,000 145,000 2,800 1,170 0 0 0 0 0 0 7,800
145,000 147,000 2,860 1,240 0 0 0 0 0 0 8,100
　
147,000 149,000 2,920 1,300 0 0 0 0 0 0 8,400
149,000 151,000 2,980 1,360 0 0 0 0 0 0 8,700
151,000 153,000 3,050 1,430 0 0 0 0 0 0 9,000
153,000 155,000 3,120 1,500 0 0 0 0 0 0 9,300
155,000 157,000 3,200 1,570 0 0 0 0 0 0 9,600
　
157,000 159,000 3,270 1,640 0 0 0 0 0 0 9,900
159,000 161,000 3,340 1,720 100 0 0 0 0 0 10,200
161,000 163,000 3,410 1,790 170 0 0 0 0 0 10,500
163,000 165,000 3,480 1,860 250 0 0 0 0 0 10,800
165,000 167,000 3,550 1,930 320 0 0 0 0 0 11,100
　
167,000 169,000 3,620 2,000 390 0 0 0 0 0 11,400
169,000 171,000 3,700 2,070 460 0 0 0 0 0 11,700
171,000 173,000 3,770 2,140 530 0 0 0 0 0 12,000
173,000 175,000 3,840 2,220 600 0 0 0 0 0 12,400
175,000 177,000 3,910 2,290 670 0 0 0 0 0 12,700
　
177,000 179,000 3,980 2,360 750 0 0 0 0 0 13,200
179,000 181,000 4,050 2,430 820 0 0 0 0 0 13,900
181,000 183,000 4,120 2,500 890 0 0 0 0 0 14,600
183,000 185,000 4,200 2,570 960 0 0 0 0 0 15,300
185,000 187,000 4,270 2,640 1,030 0 0 0 0 0 16,000
　
187,000 189,000 4,340 2,720 1,100 0 0 0 0 0 16,700
189,000 191,000 4,410 2,790 1,170 0 0 0 0 0 17,500
191,000 193,000 4,480 2,860 1,250 0 0 0 0 0 18,100
193,000 195,000 4,550 2,930 1,320 0 0 0 0 0 18,800
195,000 197,000 4,630 3,000 1,390 0 0 0 0 0 19,500
　
197,000 199,000 4,700 3,070 1,460 0 0 0 0 0 20,200
199,000 201,000 4,770 3,140 1,530 0 0 0 0 0 20,900
201,000 203,000 4,840 3,220 1,600 0 0 0 0 0 21,500
203,000 205,000 4,910 3,290 1,670 0 0 0 0 0 22,200
205,000 207,000 4,980 3,360 1,750 130 0 0 0 0 22,700
　
207,000 209,000 5,050 3,430 1,820 200 0 0 0 0 23,300
209,000 211,000 5,130 3,500 1,890 280 0 0 0 0 23,900
211,000 213,000 5,200 3,570 1,960 350 0 0 0 0 24,400
213,000 215,000 5,270 3,640 2,030 420 0 0 0 0 25,000
215,000 217,000 5,340 3,720 2,100 490 0 0 0 0 25,500
　
217,000 219,000 5,410 3,790 2,170 560 0 0 0 0 26,100
219,000 221,000 5,480 3,860 2,250 630 0 0 0 0 26,800
221,000 224,000 5,560 3,950 2,340 710 0 0 0 0 27,400
224,000 227,000 5,680 4,060 2,440 830 0 0 0 0 28,400
227,000 230,000 5,780 4,170 2,550 930 0 0 0 0 29,300
　
230,000 233,000 5,890 4,280 2,650 1,040 0 0 0 0 30,300
233,000 236,000 5,990 4,380 2,770 1,140 0 0 0 0 31,300
236,000 239,000 6,110 4,490 2,870 1,260 0 0 0 0 32,400
239,000 242,000 6,210 4,590 2,980 1,360 0 0 0 0 33,400
242,000 245,000 6,320 4,710 3,080 1,470 0 0 0 0 34,400
　
245,000 248,000 6,420 4,810 3,200 1,570 0 0 0 0 35,400
248,000 251,000 6,530 4,920 3,300 1,680 0 0 0 0 36,400
251,000 254,000 6,640 5,020 3,410 1,790 170 0 0 0 37,500
254,000 257,000 6,750 5,140 3,510 1,900 290 0 0 0 38,500
257,000 260,000 6,850 5,240 3,620 2,000 390 0 0 0 39,400
　
260,000 263,000 6,960 5,350 3,730 2,110 500 0 0 0 40,400
263,000 266,000 7,070 5,450 3,840 2,220 600 0 0 0 41,500
266,000 269,000 7,180 5,560 3,940 2,330 710 0 0 0 42,500
269,000 272,000 7,280 5,670 4,050 2,430 820 0 0 0 43,500
272,000 275,000 7,390 5,780 4,160 2,540 930 0 0 0 44,500
　
275,000 278,000 7,490 5,880 4,270 2,640 1,030 0 0 0 45,500
278,000 281,000 7,610 5,990 4,370 2,760 1,140 0 0 0 46,600
281,000 284,000 7,710 6,100 4,480 2,860 1,250 0 0 0 47,600
284,000 287,000 7,820 6,210 4,580 2,970 1,360 0 0 0 48,600
287,000 290,000 7,920 6,310 4,700 3,070 1,460 0 0 0 49,700
　
290,000 293,000 8,040 6,420 4,800 3,190 1,570 0 0 0 50,900
293,000 296,000 8,140 6,520 4,910 3,290 1,670 0 0 0 52,100
296,000 299,000 8,250 6,640 5,010 3,400 1,790 160 0 0 52,900
299,000 302,000 8,420 6,740 5,130 3,510 1,890 280 0 0 53,700
302,000 305,000 8,670 6,860 5,250 3,630 2,010 400 0 0 54,500
　
305,000 308,000 8,910 6,980 5,370 3,760 2,130 520 0 0 55,200
308,000 311,000 9,160 7,110 5,490 3,880 2,260 640 0 0 56,100
311,000 314,000 9,400 7,230 5,620 4,000 2,380 770 0 0 56,900
314,000 317,000 9,650 7,350 5,740 4,120 2,500 890 0 0 57,800
317,000 320,000 9,890 7,470 5,860 4,250 2,620 1,010 0 0 58,800
　
320,000 323,000 10,140 7,600 5,980 4,370 2,750 1,130 0 0 59,800
323,000 326,000 10,380 7,720 6,110 4,490 2,870 1,260 0 0 60,900
326,000 329,000 10,630 7,840 6,230 4,610 2,990 1,380 0 0 61,900
329,000 332,000 10,870 7,960 6,350 4,740 3,110 1,500 0 0 62,900
332,000 335,000 11,120 8,090 6,470 4,860 3,240 1,620 0 0 63,900
　
335,000 338,000 11,360 8,210 6,600 4,980 3,360 1,750 130 0 64,900
338,000 341,000 11,610 8,370 6,720 5,110 3,480 1,870 260 0 66,000
341,000 344,000 11,850 8,620 6,840 5,230 3,600 1,990 380 0 67,000
344,000 347,000 12,100 8,860 6,960 5,350 3,730 2,110 500 0 68,000
347,000 350,000 12,340 9,110 7,090 5,470 3,850 2,240 620 0 69,000
　
350,000 353,000 12,590 9,350 7,210 5,600 3,970 2,360 750 0 70,000
353,000 356,000 12,830 9,600 7,330 5,720 4,090 2,480 870 0 71,100
356,000 359,000 13,080 9,840 7,450 5,840 4,220 2,600 990 0 72,100
359,000 362,000 13,320 10,090 7,580 5,960 4,340 2,730 1,110 0 73,100
362,000 365,000 13,570 10,330 7,700 6,090 4,460 2,850 1,240 0 74,200
　
365,000 368,000 13,810 10,580 7,820 6,210 4,580 2,970 1,360 0 75,200
368,000 371,000 14,060 10,820 7,940 6,330 4,710 3,090 1,480 0 76,200
371,000 374,000 14,300 11,070 8,070 6,450 4,830 3,220 1,600 0 77,100
374,000 377,000 14,550 11,310 8,190 6,580 4,950 3,340 1,730 100 78,100
377,000 380,000 14,790 11,560 8,320 6,700 5,070 3,460 1,850 220 79,000
　
380,000 383,000 15,040 11,800 8,570 6,820 5,200 3,580 1,970 350 79,900
383,000 386,000 15,280 12,050 8,810 6,940 5,320 3,710 2,090 470 81,400
386,000 389,000 15,530 12,290 9,060 7,070 5,440 3,830 2,220 590 83,100
389,000 392,000 15,770 12,540 9,300 7,190 5,560 3,950 2,340 710 84,700
392,000 395,000 16,020 12,780 9,550 7,310 5,690 4,070 2,460 840 86,500
　
395,000 398,000 16,260 13,030 9,790 7,430 5,810 4,200 2,580 960 88,200
398,000 401,000 16,510 13,270 10,040 7,560 5,930 4,320 2,710 1,080 89,800
401,000 404,000 16,750 13,520 10,280 7,680 6,050 4,440 2,830 1,200 91,600
404,000 407,000 17,000 13,760 10,530 7,800 6,180 4,560 2,950 1,330 93,300
407,000 410,000 17,240 14,010 10,770 7,920 6,300 4,690 3,070 1,450 95,000
　
410,000 413,000 17,490 14,250 11,020 8,050 6,420 4,810 3,200 1,570 96,700
413,000 416,000 17,730 14,500 11,260 8,170 6,540 4,930 3,320 1,690 98,300
416,000 419,000 17,980 14,740 11,510 8,290 6,670 5,050 3,440 1,820 100,100
419,000 422,000 18,220 14,990 11,750 8,530 6,790 5,180 3,560 1,940 101,800
422,000 425,000 18,470 15,230 12,000 8,770 6,910 5,300 3,690 2,060 103,400
　
425,000 428,000 18,710 15,480 12,240 9,020 7,030 5,420 3,810 2,180 105,200
428,000 431,000 18,960 15,720 12,490 9,260 7,160 5,540 3,930 2,310 106,900
431,000 434,000 19,210 15,970 12,730 9,510 7,280 5,670 4,050 2,430 108,500
434,000 437,000 19,450 16,210 12,980 9,750 7,400 5,790 4,180 2,550 110,300
437,000 440,000 19,700 16,460 13,220 10,000 7,520 5,910 4,300 2,680 112,000
　
440,000 443,000 20,090 16,700 13,470 10,240 7,650 6,030 4,420 2,800 113,600
443,000 446,000 20,580 16,950 13,710 10,490 7,770 6,160 4,540 2,920 115,400
446,000 449,000 21,070 17,190 13,960 10,730 7,890 6,280 4,670 3,040 117,100
449,000 452,000 21,560 17,440 14,200 10,980 8,010 6,400 4,790 3,170 118,700
452,000 455,000 22,050 17,680 14,450 11,220 8,140 6,520 4,910 3,290 120,500
　
455,000 458,000 22,540 17,930 14,690 11,470 8,260 6,650 5,030 3,410 122,200
458,000 461,000 23,030 18,170 14,940 11,710 8,470 6,770 5,160 3,530 123,800
461,000 464,000 23,520 18,420 15,180 11,960 8,720 6,890 5,280 3,660 125,600
464,000 467,000 24,010 18,660 15,430 12,200 8,960 7,010 5,400 3,780 127,300
467,000 470,000 24,500 18,910 15,670 12,450 9,210 7,140 5,520 3,900 129,000
　
470,000 473,000 24,990 19,150 15,920 12,690 9,450 7,260 5,650 4,020 130,700
473,000 476,000 25,480 19,400 16,160 12,940 9,700 7,380 5,770 4,150 132,300
476,000 479,000 25,970 19,640 16,410 13,180 9,940 7,500 5,890 4,270 134,000
479,000 482,000 26,460 20,000 16,650 13,430 10,190 7,630 6,010 4,390 135,600
482,000 485,000 26,950 20,490 16,900 13,670 10,430 7,750 6,140 4,510 137,200
　
485,000 488,000 27,440 20,980 17,140 13,920 10,680 7,870 6,260 4,640 138,800
488,000 491,000 27,930 21,470 17,390 14,160 10,920 7,990 6,380 4,760 140,400
491,000 494,000 28,420 21,960 17,630 14,410 11,170 8,120 6,500 4,880 142,000
494,000 497,000 28,910 22,450 17,880 14,650 11,410 8,240 6,630 5,000 143,700
497,000 500,000 29,400 22,940 18,120 14,900 11,660 8,420 6,750 5,130 145,200
　
500,000 503,000 29,890 23,430 18,370 15,140 11,900 8,670 6,870 5,250 146,800
503,000 506,000 30,380 23,920 18,610 15,390 12,150 8,910 6,990 5,370 148,500
506,000 509,000 30,880 24,410 18,860 15,630 12,390 9,160 7,120 5,490 150,100
509,000 512,000 31,370 24,900 19,100 15,880 12,640 9,400 7,240 5,620 151,600
512,000 515,000 31,860 25,390 19,350 16,120 12,890 9,650 7,360 5,740 153,300
　
515,000 518,000 32,350 25,880 19,590 16,370 13,130 9,890 7,480 5,860 154,900
518,000 521,000 32,840 26,370 19,900 16,610 13,380 10,140 7,610 5,980 156,500
521,000 524,000 33,330 26,860 20,390 16,860 13,620 10,380 7,730 6,110 158,100
524,000 527,000 33,820 27,350 20,880 17,100 13,870 10,630 7,850 6,230 159,600
527,000 530,000 34,310 27,840 21,370 17,350 14,110 10,870 7,970 6,350 161,000
　
530,000 533,000 34,800 28,330 21,860 17,590 14,360 11,120 8,100 6,470 162,500
533,000 536,000 35,290 28,820 22,350 17,840 14,600 11,360 8,220 6,600 164,000
536,000 539,000 35,780 29,310 22,840 18,080 14,850 11,610 8,380 6,720 165,400
539,000 542,000 36,270 29,800 23,330 18,330 15,090 11,850 8,630 6,840 166,900
542,000 545,000 36,760 30,290 23,820 18,570 15,340 12,100 8,870 6,960 168,400
　
545,000 548,000 37,250 30,780 24,310 18,820 15,580 12,340 9,120 7,090 169,900
548,000 551,000 37,740 31,270 24,800 19,060 15,830 12,590 9,360 7,210 171,300
551,000 554,000 38,280 31,810 25,340 19,330 16,100 12,860 9,630 7,350 172,800
554,000 557,000 38,830 32,370 25,890 19,600 16,380 13,140 9,900 7,480 174,300
557,000 560,000 39,380 32,920 26,440 19,980 16,650 13,420 10,180 7,630 175,700
　
560,000 563,000 39,930 33,470 27,000 20,530 16,930 13,690 10,460 7,760 177,200
563,000 566,000 40,480 34,020 27,550 21,080 17,200 13,970 10,730 7,900 178,700
566,000 569,000 41,030 34,570 28,100 21,630 17,480 14,240 11,010 8,040 180,100
569,000 572,000 41,590 35,120 28,650 22,190 17,760 14,520 11,280 8,180 181,600
572,000 575,000 42,140 35,670 29,200 22,740 18,030 14,790 11,560 8,330 183,100
　
575,000 578,000 42,690 36,230 29,750 23,290 18,310 15,070 11,830 8,610 184,600
578,000 581,000 43,240 36,780 30,300 23,840 18,580 15,350 12,110 8,880 186,000
581,000 584,000 43,790 37,330 30,850 24,390 18,860 15,620 12,380 9,160 187,500
584,000 587,000 44,340 37,880 31,410 24,940 19,130 15,900 12,660 9,430 189,000
587,000 590,000 44,890 38,430 31,960 25,490 19,410 16,170 12,940 9,710 190,400
　
590,000 593,000 45,440 38,980 32,510 26,050 19,680 16,450 13,210 9,990 191,900
593,000 596,000 46,000 39,530 33,060 26,600 20,130 16,720 13,490 10,260 193,400
596,000 599,000 46,550 40,080 33,610 27,150 20,690 17,000 13,760 10,540 194,800
599,000 602,000 47,100 40,640 34,160 27,700 21,240 17,280 14,040 10,810 196,300
602,000 605,000 47,650 41,190 34,710 28,250 21,790 17,550 14,310 11,090 197,800
　
605,000 608,000 48,200 41,740 35,270 28,800 22,340 17,830 14,590 11,360 199,300
608,000 611,000 48,750 42,290 35,820 29,350 22,890 18,100 14,870 11,640 200,700
611,000 614,000 49,300 42,840 36,370 29,910 23,440 18,380 15,140 11,920 202,200
614,000 617,000 49,860 43,390 36,920 30,460 23,990 18,650 15,420 12,190 203,700
617,000 620,000 50,410 43,940 37,470 31,010 24,540 18,930 15,690 12,470 205,100
　
620,000 623,000 50,960 44,500 38,020 31,560 25,100 19,210 15,970 12,740 206,700
623,000 626,000 51,510 45,050 38,570 32,110 25,650 19,480 16,240 13,020 208,100
626,000 629,000 52,060 45,600 39,120 32,660 26,200 19,760 16,520 13,290 209,500
629,000 632,000 52,610 46,150 39,680 33,210 26,750 20,280 16,800 13,570 211,000
632,000 635,000 53,160 46,700 40,230 33,760 27,300 20,830 17,070 13,840 212,500
　
635,000 638,000 53,710 47,250 40,780 34,320 27,850 21,380 17,350 14,120 214,000
638,000 641,000 54,270 47,800 41,330 34,870 28,400 21,930 17,620 14,400 214,900
641,000 644,000 54,820 48,350 41,880 35,420 28,960 22,480 17,900 14,670 215,900
644,000 647,000 55,370 48,910 42,430 35,970 29,510 23,030 18,170 14,950 217,000
647,000 650,000 55,920 49,460 42,980 36,520 30,060 23,590 18,450 15,220 218,000
　
650,000 653,000 56,470 50,010 43,540 37,070 30,610 24,140 18,730 15,500 219,000
653,000 656,000 57,020 50,560 44,090 37,620 31,160 24,690 19,000 15,770 220,000
656,000 659,000 57,570 51,110 44,640 38,180 31,710 25,240 19,280 16,050 221,000
659,000 662,000 58,130 51,660 45,190 38,730 32,260 25,790 19,550 16,330 222,100
662,000 665,000 58,680 52,210 45,740 39,280 32,810 26,340 19,880 16,600 223,100
　
665,000 668,000 59,230 52,770 46,290 39,830 33,370 26,890 20,430 16,880 224,100
668,000 671,000 59,780 53,320 46,840 40,380 33,920 27,440 20,980 17,150 225,000
671,000 674,000 60,330 53,870 47,390 40,930 34,470 28,000 21,530 17,430 226,000
674,000 677,000 60,880 54,420 47,950 41,480 35,020 28,550 22,080 17,700 227,100
677,000 680,000 61,430 54,970 48,500 42,030 35,570 29,100 22,640 17,980 228,100
　
680,000 683,000 61,980 55,520 49,050 42,590 36,120 29,650 23,190 18,260 229,100
683,000 686,000 62,540 56,070 49,600 43,140 36,670 30,200 23,740 18,530 230,400
686,000 689,000 63,090 56,620 50,150 43,690 37,230 30,750 24,290 18,810 232,100
689,000 692,000 63,640 57,180 50,700 44,240 37,780 31,300 24,840 19,080 233,600
692,000 695,000 64,190 57,730 51,250 44,790 38,330 31,860 25,390 19,360 235,100
　
695,000 698,000 64,740 58,280 51,810 45,340 38,880 32,410 25,940 19,630 236,700
698,000 701,000 65,290 58,830 52,360 45,890 39,430 32,960 26,490 20,030 238,200
701,000 704,000 65,840 59,380 52,910 46,450 39,980 33,510 27,050 20,580 239,700
704,000 707,000 66,400 59,930 53,460 47,000 40,530 34,060 27,600 21,130 241,300
707,000 710,000 66,960 60,480 54,020 47,550 41,090 34,620 28,150 21,690 242,900
　
710,000 713,000 67,570 61,100 54,630 48,160 41,700 35,230 28,760 22,300 244,400
713,000 716,000 68,180 61,710 55,250 48,770 42,310 35,850 29,370 22,910 246,000
716,000 719,000 68,790 62,320 55,860 49,390 42,920 36,460 29,990 23,520 247,500
719,000 722,000 69,410 62,930 56,470 50,000 43,540 37,070 30,600 24,140 249,000
722,000 725,000 70,020 63,550 57,080 50,610 44,150 37,690 31,210 24,750 250,600
　
725,000 728,000 70,630 64,160 57,700 51,220 44,760 38,300 31,820 25,360 252,200
728,000 731,000 71,250 64,770 58,310 51,840 45,370 38,910 32,440 25,970 253,700
731,000 734,000 71,860 65,380 58,920 52,450 45,990 39,520 33,050 26,590 255,300
734,000 737,000 72,470 66,000 59,530 53,060 46,600 40,140 33,660 27,200 256,800
737,000 740,000 73,080 66,610 60,150 53,670 47,210 40,750 34,270 27,810 258,300
　
740,000 　 73,390 66,920 60,450 53,980 47,520 41,050 34,580 28,120 259,800
　 A=扣除社会保险费后的当月薪资金额-740,000

259,800+(A×40.84%)
740,000 780,000 A=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%)
　
780,000 81,560 75,090 68,620 62,150 55,690 49,220 42,750 36,290
　
780,000 950,000 A=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%)
　
950,000 121,480 115,010 108,540 102,070 95,610 89,140 82,670 76,210
　
950,000 1700000 A=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%)
　
1,700,000 374,180 367,710 361,240 354,770 348,310 341,840 335,370 328,910 651,900
　 A=扣除社会保险费后的当月薪资金额-1,700,000

651,900+(A×45.945%)
1,700,000 2170000 A=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%)
　
2,170,000 571,570 565,090 558,630 552,160 545,690 539,230 532,760 526,290
　
2,170,000 2210000 A=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%)
　
2,210,000 593,340 586,870 580,410 573,930 567,470 561,010 554,540 548,070
　
2,210,000 2250000 A=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%)
　
2,250,000 615,120 608,650 602,190 595,710 589,250 582,790 576,310 569,850
　
2,250,000 3500000 A=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%)
　
3,500,000 1,125,620 1,119,150 1,112,690 1,106,210 1,099,750 1,093,290 1,086,810 1,080,350
　
超过3,500,000 A=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。