給与金額87,000円以上165,000円未満
（一）
| その月の社会保険控除後の給与等の金額 | 甲 | 乙 | ||||||||
| 扶養親族等の数 | ||||||||||
| ０人 | １人 | ２人 | ３人 | ４人 | ５人 | ６人 | ７人 | |||
| 以上 | 未満 | 税額 | 税額 | |||||||
| 87,000円未満 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | その月の社会保険料控除後の給与等の金額の５％に相当する金額 | |
| 87,000 | 88,000 | 130 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,900 |
| 88,000 | 89,000 | 210 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,900 |
| 89,000 | 90,000 | 290 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,900 |
| 90,000 | 91,000 | 370 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,900 |
| 91,000 | 92,000 | 450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,000 |
| 92,000 | 93,000 | 530 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,100 |
| 93,000 | 94,000 | 610 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,100 |
| 94,000 | 95,000 | 690 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,200 |
| 95,000 | 96,000 | 770 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,300 |
| 96,000 | 97,000 | 850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,300 |
| 97,000 | 98,000 | 930 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,400 |
| 98,000 | 99,000 | 1,010 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,500 |
| 99,000 | 101,000 | 1,130 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,500 |
| 101,000 | 103,000 | 1,290 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,700 |
| 103,000 | 105,000 | 1,450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,800 |
| 105,000 | 107,000 | 1,610 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,900 |
| 107,000 | 109,000 | 1,770 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,000 |
| 109,000 | 111,000 | 1,930 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,100 |
| 111,000 | 113,000 | 2,090 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,200 |
| 113,000 | 115,000 | 2,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,300 |
| 115,000 | 117,000 | 2,410 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,400 |
| 117,000 | 119,000 | 2,570 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,600 |
| 119,000 | 121,000 | 2,730 | 200 | 0 | 0 | 0 | 0 | 0 | 0 | 6,700 |
| 121,000 | 123,000 | 2,890 | 360 | 0 | 0 | 0 | 0 | 0 | 0 | 6,800 |
| 123,000 | 125,000 | 3,050 | 520 | 0 | 0 | 0 | 0 | 0 | 0 | 6,900 |
| 125,000 | 127,000 | 3,210 | 680 | 0 | 0 | 0 | 0 | 0 | 0 | 7,100 |
| 127,000 | 129,000 | 3,370 | 840 | 0 | 0 | 0 | 0 | 0 | 0 | 7,300 |
| 129,000 | 131,000 | 3,530 | 1,000 | 0 | 0 | 0 | 0 | 0 | 0 | 7,400 |
| 131,000 | 133,000 | 3,690 | 1,160 | 0 | 0 | 0 | 0 | 0 | 0 | 7,600 |
| 133,000 | 135,000 | 3,850 | 1,320 | 0 | 0 | 0 | 0 | 0 | 0 | 7,700 |
| 135,000 | 137,000 | 3,990 | 1,460 | 0 | 0 | 0 | 0 | 0 | 0 | 7,900 |
| 137,000 | 139,000 | 4,090 | 1,560 | 0 | 0 | 0 | 0 | 0 | 0 | 8,000 |
| 139,000 | 141,000 | 4,190 | 1,650 | 0 | 0 | 0 | 0 | 0 | 0 | 8,200 |
| 141,000 | 143,000 | 4,281 | 1,750 | 0 | 0 | 0 | 0 | 0 | 0 | 8,300 |
| 143,000 | 145,000 | 4,380 | 1,850 | 0 | 0 | 0 | 0 | 0 | 0 | 8,500 |
| 145,000 | 147,000 | 4,470 | 1,940 | 0 | 0 | 0 | 0 | 0 | 0 | 8,600 |
| 147,000 | 149,000 | 4,570 | 2,040 | 0 | 0 | 0 | 0 | 0 | 0 | 8,800 |
| 149,000 | 151,000 | 4,670 | 2,130 | 0 | 0 | 0 | 0 | 0 | 0 | 8,900 |
| 151,000 | 153,000 | 4,780 | 2,250 | 0 | 0 | 0 | 0 | 0 | 0 | 9,100 |
| 153,000 | 155,000 | 4,890 | 2,360 | 0 | 0 | 0 | 0 | 0 | 0 | 9,200 |
| 155,000 | 157,000 | 5,000 | 2,470 | 0 | 0 | 0 | 0 | 0 | 0 | 9,400 |
| 157,000 | 159,000 | 5,110 | 2,580 | 0 | 0 | 0 | 0 | 0 | 0 | 9,500 |
| 159,000 | 161,000 | 5,230 | 2,690 | 160 | 0 | 0 | 0 | 0 | 0 | 9,700 |
| 161,000 | 163,000 | 5,340 | 2,810 | 270 | 0 | 0 | 0 | 0 | 0 | 9,800 |
| 163,000 | 165,000 | 5,450 | 2,920 | 380 | 0 | 0 | 0 | 0 | 0 | 10,000 |