平成11年4月以降分の賞与に対するの源泉徴収税額の算出率の表

賞与の金額に乗ずべき率 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
前月の社会保険料控除後の給与等の金額 前月の社会保険料控除後の給与等の金額
以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満
0% 65,000円未満 89,000円未満 123,000円未満 159,000円未満 195,000円未満 228,000円未満 259,000円未満 289,000円未満  
2% 65,000 71,000 89,000 98,000 123,000 140,000 159,000 180,000 195,000 219,000 228,000 254,000 259,000 288,000 289,000 322,000
4% 71,000 77,000 98,000 115,000 140,000 248,000 180,000 248,000 219,000 248,000 254,000 286,000 288,000 324,000 322,000 363,000
6% 77,000 85,000 115,000 365,000 248,000 393,000 248,000 417,000 248,000 441,000 286,000 465,000 324,000 488,000 363,000 512,000
8% 85,000 371,000 365,000 401,000 393,000 427,000 417,000 452,000 441,000 478,000 465,000 504,000 488,000 530,000 512,000 556,000
10% 371,000 410,000 401,000 438,000 427,000 466,000 452,000 494,000 478,000 522,000 504,000 551,000 530,000 582,000 556,000 610,000
12% 410,000 498,000 438,000 498,000 466,000 514,000 494,000 545,000 522,000 579,000 551,000 610,000 582,000 640,000 610,000 669,000 278,000円未満
14% 498,000 682,000 498,000 704,000 514,000 725,000 545,000 747,000 579,000 769,000 610,000 790,000 640,000 812,000 669,000 834,000  
16% 682,000 715,000 704,000 739,000 725,000 763,000 747,000 787,000 769,000 811,000 790,000 836,000 812,000 861,000 834,000 886,000
18% 715,000 749,000 739,000 774,000 763,000 800,000 787,000 825,000 811,000 851,000 836,000 877,000 861,000 903,000 886,000 930,000
20% 749,000 786,000 774,000 813,000 800,000 839,000 825,000 867,000 851,000 895,000 877,000 923,000 903,000 950,000 930,000 978,000 278,000 510,000
22% 786,000 827,000 813,000 856,000 839,000 886,000 867,000 915,000 895,000 944,000 923,000 973,000 950,000 1,002,000 978,000 1,032,000  
24% 827,000 875,000 856,000 906,000 886,000 937,000 915,000 968,000 944,000 999,000 973,000 1,030,000 1,002,000 1,061,000 1,032,000 1,092,000
26% 875,000 951,000 906,000 983,000 937,000 1,016,000 968,000 1,048,000 999,000 1,081,000 1,030,000 1,114,000 1,061,000 1,146,000 1,092,000 1,179,000
28% 951,000 1,331,000 983,000 1,356,000 1,016,000 1,382,000 1,048,000 1,407,000 1,081,000 1,432,000 1,114,000 1,457,000 1,146,000 1,482,000 1,179,000 1,508,000
30% 1,331,000 1,471,000 1,356,000 1,498,000 1,382,000 1,526,000 1,407,000 1,554,000 1,432,000 1,582,000 1,457,000 1,610,000 1,482,000 1,638,000 1,508,000 1,665,000 510,000 563,000
32% 1,471,000 1,745,000 1,498,000 1,778,000 1,526,000 1,811,000 1,554,000 1,844,000 1,582,000 1,877,000 1,610,000 1,910,000 1,638,000 1,943,000 1,665,000 1,976,000  
35% 1,745,000円以上 1,778,000円以上 1,811,000円以上 1,844,000円以上 1,877,000円以上 1,910,000円以上 1,943,000円以上 1,976,000円以上 563,000円以上