退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

円

市町村民税
道府県民税
（特別区民税） （都 民 税）
円
円
円

円

円

～3,999
4,000
6,000
8,000
10,000

5,999
7,999
9,999
13,999

0
100
100
200
300

0
0
100
100
200

0
100
200
300
500

100,000
104,000
106,000
108,000
110,000

103,999
105,999
107,999
109,999
113,999

3,000
3,100
3,100
3,200
3,300

2,000
2,000
2,100
2,100
2,200

5,000
5,100
5,200
5,300
5,500

14,00016,00018,00020,00024,00015,99917,99919,99923,99925,999

400
400
500
600
700

200
300
300
400
400

600
700
800
1,000
1,100

114,000
116,000
118,000
120,000
124,000

115,999
117,999
119,999
123,999
125,999

3,400
3,400
3,500
3,600
3,700

2,200
2,300
2,300
2,400
2,400

5,600
5,700
5,800
6,000
6,100

26,00028,00030,00034,00036,00027,99929,99933,99935,99937,999

700
800
900
1,000
1,000

500
500
600
600
700

1,200
1,300
1,500
1,600
1,700

126,000
128,000
130,000
134,000
136,000

127,999
129,999
133,999
135,999
137,999

3,700
3,800
3,900
4,000
4,000

2,500
2,500
2,600
2,600
2,700

6,200
6,300
6,500
6,600
6,700

38,00040,00044,00046,00048,00039,99943,99945,99947,99949,999

1,100
1,200
1,300
1,300
1,400

700
800
800
900
900

1,800
2,000
2,100
2,200
2,300

138,000
140,000
144,000
146,000
148,000

139,999
143,999
145,999
147,999
149,999

4,100
4,200
4,300
4,300
4,400

2,700
2,800
2,800
2,900
2,900

6,800
7,000
7,100
7,200
7,300

50,00054,00056,00058,00060,00053,99955,99957,99959,99963,999

1,500
1,600
1,600
1,700
1,800

1,000
1,000
1,100
1,100
1,200

2,500
2,600
2,700
2,800
3,000

150,000
154,000
156,000
158,000
160,000

153,999
155,999
157,999
159,999
163,999

4,500
4,600
4,600
4,700
4,800

3,000
3,000
3,100
3,100
3,200

7,500
7,600
7,700
7,800
8,000

64,00066,00068,00070,00074,00065,99967,99969,99973,99975,999

1,900
1,900
2,000
2,100
2,200

1,200
1,300
1,300
1,400
1,400

3,100
3,200
3,300
3,500
3,600

164,000
166,000
168,000
170,000
174,000

165,999
167,999
169,999
173,999
175,999

4,900
4,900
5,000
5,100
5,200

3,200
3,300
3,300
3,400
3,400

8,100
8,200
8,300
8,500
8,600

76,00078,00080,00084,00086,00077,99979,99983,99985,99987,999

2,200
2,300
2,400
2,500
2,500

1,500
1,500
1,600
1,600
1,700

3,700
3,800
4,000
4,100
4,200

176,000
178,000
180,000
184,000
186,000

177,999
179,999
183,999
185,999
187,999

5,200
5,300
5,400
5,500
5,500

3,500
3,500
3,600
3,600
3,700

8,700
8,800
9,000
9,100
9,200

88,00090,00094,00096,00098,00089,99993,99995,99997,99999,999

2,600
2,700
2,800
2,800
2,900

1,700
1,800
1,800
1,900
1,900

4,300
4,500
4,600
4,700
4,800

188,000
190,000
194,000
196,000
198,000

189,999
193,999
195,999
197,999
199,999

5,600
5,700
5,800
5,800
5,900

3,700
3,800
3,800
3,900
3,900

9,300
9,500
9,600
9,700
9,800

ら

ま

で

合

計

か

ら

ま

で

合

計
円

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

200,000
204,000
206,000
208,000
210,000

203,999
205,999
207,999
209,999
213,999

6,000
6,100
6,100
6,200
6,300

4,000
4,000
4,100
4,100
4,200

10,00010,100
10,20010,30010,500300,000
304,000
306,000
308,000
310,000

303,999
305,999
307,999
309,999
313,999

9,000
9,100
9,100
9,200
9,300

6,000
6,000
6,100
6,100
6,200

15,00015,10015,20015,30015,500円

214,000
216,000
218,000
220,000
224,000

215,999
217,999
219,999
223,999
225,999

6,400
6,400
6,500
6,600
6,700

4,200
4,300
4,300
4,400
4,400

10,60010,70010,80011,000
11,100314,000
316,000
318,000
320,000
324,000

315,999
317,999
319,999
323,999
325,999

9,400
9,400
9,500
9,600
9,700

6,200
6,300
6,300
6,400
6,400

15,60015,70015,80016,000
16,100226,000
228,000
230,000
234,000
236,000

227,999
229,999
233,999
235,999
237,999

6,700
6,800
6,900
7,000
7,000

4,500
4,500
4,600
4,600
4,700

11,20011,30011,50011,60011,700326,000
328,000
330,000
334,000
336,000

327,999
329,999
333,999
335,999
337,999

9,700
9,800
9,900
10,00010,000

6,500
6,500
6,600
6,600
6,700

16,20016,30016,50016,60016,700238,000
240,000
244,000
246,000
248,000

239,999
243,999
245,999
247,999
249,999

7,100
7,200
7,300
7,300
7,400

4,700
4,800
4,800
4,900
4,900

11,80012,00012,10012,20012,300338,000
340,000
344,000
346,000
348,000

339,999
343,999
345,999
347,999
349,999

10,100
10,20010,30010,30010,400

6,700
6,800
6,800
6,900
6,900

16,80017,00017,10017,20017,300250,000
254,000
256,000
258,000
260,000

253,999
255,999
257,999
259,999
263,999

7,500
7,600
7,600
7,700
7,800

5,000
5,000
5,100
5,100
5,200

12,50012,60012,70012,80013,000350,000
354,000
356,000
358,000
360,000

353,999355,999
357,999359,999
363,999

10,50010,60010,60010,70010,800

7,000
7,000
7,100
7,100
7,200

17,50017,60017,70017,80018,000264,000
266,000
268,000
270,000
274,000

265,999
267,999
269,999
273,999
275,999

7,900
7,900
8,000
8,100
8,200

5,200
5,300
5,300
5,400
5,400

13,10013,20013,30013,50013,600364,000
366,000
368,000
370,000
374,000

365,999
367,999
369,999
373,999375,999

10,90010,90011,000
11,100
11,200

7,200
7,300
7,300
7,400
7,400

18,10018,20018,30018,50018,600276,000
278,000
280,000
284,000
286,000

277,999
279,999
283,999
285,999
287,999

8,200
8,300
8,400
8,500
8,500

5,500
5,500
5,600
5,600
5,700

13,70013,80014,00014,10014,200376,000
378,000
380,000
384,000
386,000

377,999
379,999
383,999385,999
387,999

11,20011,30011,40011,50011,500

7,500
7,500
7,600
7,600
7,700

18,70018,80019,00019,10019,200288,000
290,000
294,000
296,000
298,000

289,999
293,999295,999
297,999
299,999

8,600
8,700
8,800
8,800
8,900

5,700
5,800
5,800
5,900
5,900

14,30014,50014,60014,70014,800388,000
390,000
394,000
396,000
398,000

389,999
393,999395,999
397,999
399,999

11,60011,70011,80011,80011,900

7,700
7,800
7,800
7,900
7,900

19,30019,50019,60019,70019,800退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

400,000
404,000
406,000
408,000
410,000

403,999405,999
407,999
409,999
413,999

12,00012,10012,10012,20012,300

8,000
8,000
8,100
8,100
8,200

20,00020,10020,20020,30020,500500,000
504,000
506,000
508,000
510,000

503,999505,999
507,999
509,999
513,999

15,00015,10015,10015,20015,30010,00010,00010,10010,100
10,20025,00025,10025,20025,30025,500円

414,000
416,000
418,000
420,000
424,000

415,999
417,999
419,999
423,999425,999

12,40012,40012,50012,60012,700

8,200
8,300
8,300
8,400
8,400

20,60020,70020,80021,00021,100514,000
516,000
518,000
520,000
524,000

515,999
517,999
519,999
523,999525,999

15,40015,40015,50015,60015,700

10,20010,30010,30010,40010,40025,60025,70025,80026,00026,100426,000
428,000
430,000
434,000
436,000

427,999
429,999
433,999435,999
437,999

12,70012,80012,90013,00013,000

8,500
8,500
8,600
8,600
8,700

21,20021,30021,50021,60021,700526,000
528,000
530,000
534,000
536,000

527,999
529,999
533,999535,999
537,999

15,70015,80015,90016,00016,00010,50010,50010,60010,60010,70026,20026,30026,50026,60026,700438,000
440,000
444,000
446,000
448,000

439,999443,999445,999447,999449,999

13,10013,20013,30013,30013,400

8,700
8,800
8,800
8,900
8,900

21,80022,00022,10022,20022,300538,000
540,000
544,000
546,000
548,000

539,999543,999545,999
547,999
549,999

16,10016,20016,30016,30016,40010,70010,80010,80010,90010,90026,80027,00027,10027,20027,300450,000
454,000
456,000
458,000
460,000

453,999455,999457,999459,999
463,999

13,50013,60013,60013,70013,800

9,000
9,000
9,100
9,100
9,200

22,50022,60022,70022,80023,000550,000
554,000
556,000
558,000
560,000

553,999555,999557,999559,999563,999

16,50016,60016,60016,70016,80011,00011,000
11,100
11,100
11,20027,50027,60027,70027,80028,000464,000
466,000
468,000
470,000
474,000

465,999
467,999
469,999473,999475,999

13,90013,90014,00014,10014,200

9,200
9,300
9,300
9,400
9,400

23,10023,20023,30023,50023,600564,000
566,000
568,000
570,000
574,000

565,999
567,999569,999573,999575,999

16,90016,90017,00017,10017,200

11,20011,30011,30011,40011,40028,10028,20028,30028,50028,600476,000
478,000
480,000
484,000
486,000

477,999479,999483,999
485,999
487,999

14,20014,30014,40014,50014,500

9,500
9,500
9,600
9,600
9,700

23,70023,80024,00024,10024,200576,000
578,000
580,000
584,000
586,000

577,999
579,999583,999585,999
587,999

17,20017,30017,40017,50017,50011,50011,50011,60011,60011,70028,70028,80029,00029,10029,200

488,000
490,000
494,000
496,000
498,000

489,999
493,999495,999
497,999
499,999

14,60014,70014,80014,80014,900

9,700
9,800
9,800
9,900
9,900

24,30024,50024,60024,70024,800588,000
590,000
594,000
596,000
598,000

589,999593,999595,999
597,999599,999

17,60017,70017,80017,80017,90011,70011,80011,80011,90011,90029,30029,50029,60029,70029,800退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

600,000
604,000
606,000
608,000
610,000

603,999605,999
607,999
609,999
613,999

18,00018,10018,10018,20018,30012,00012,00012,10012,10012,20030,00030,10030,20030,30030,500700,000
704,000
706,000
708,000
710,000

703,999
705,999
707,999
709,999
713,999

21,00021,10021,10021,20021,30014,00014,00014,10014,10014,20035,00035,10035,20035,30035,500円

614,000
616,000
618,000
620,000
624,000

615,999
617,999
619,999
623,999625,999

18,40018,40018,50018,60018,70012,20012,30012,30012,40012,40030,60030,70030,80031,00031,100714,000
716,000
718,000
720,000
724,000

715,999
717,999
719,999
723,999
725,999

21,40021,40021,50021,60021,70014,20014,30014,30014,40014,40035,60035,70035,80036,00036,100626,000
628,000
630,000
634,000
636,000

627,999
629,999
633,999
635,999
637,999

18,70018,80018,90019,00019,00012,50012,50012,60012,60012,70031,20031,30031,50031,60031,700726,000
728,000
730,000
734,000
736,000

727,999
729,999
733,999735,999
737,999

21,70021,80021,90022,00022,00014,50014,50014,60014,60014,70036,20036,30036,50036,60036,700638,000
640,000
644,000
646,000
648,000

639,999
643,999
645,999
647,999
649,999

19,10019,20019,30019,30019,40012,70012,80012,80012,90012,90031,80032,00032,10032,20032,300738,000
740,000
744,000
746,000
748,000

739,999743,999745,999
747,999
749,999

22,10022,20022,30022,30022,40014,70014,80014,80014,90014,90036,80037,00037,10037,20037,300650,000
654,000
656,000
658,000
660,000

653,999
655,999
657,999
659,999
663,999

19,50019,60019,60019,70019,80013,00013,00013,10013,10013,20032,50032,60032,70032,80033,000750,000
754,000
756,000
758,000
760,000

753,999755,999
757,999
759,999
763,999

22,50022,60022,60022,70022,80015,00015,00015,10015,10015,20037,50037,60037,70037,80038,000664,000
666,000
668,000
670,000
674,000

665,999
667,999
669,999
673,999
675,999

19,90019,90020,00020,10020,20013,20013,30013,30013,40013,40033,10033,20033,30033,50033,600764,000
766,000
768,000
770,000
774,000

765,999
767,999
769,999
773,999775,999

22,90022,90023,00023,10023,20015,20015,30015,30015,40015,40038,10038,20038,30038,50038,600676,000
678,000
680,000
684,000
686,000

677,999
679,999
683,999
685,999
687,999

20,20020,30020,40020,50020,50013,50013,50013,60013,60013,70033,70033,80034,00034,10034,200776,000
778,000
780,000
784,000
786,000

777,999
779,999783,999785,999
787,999

23,20023,30023,40023,50023,50015,50015,50015,60015,60015,70038,70038,80039,00039,10039,200688,000
690,000
694,000
696,000
698,000

689,999
693,999695,999
697,999
699,999

20,60020,70020,80020,80020,90013,70013,80013,80013,90013,90034,30034,50034,60034,70034,800788,000
790,000
794,000
796,000
798,000

789,999
793,999795,999
797,999
799,999

23,60023,70023,80023,80023,90015,70015,80015,80015,90015,90039,30039,50039,60039,70039,800退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

800,000
804,000
806,000
808,000
810,000

803,999805,999
807,999
809,999
813,999

24,00024,10024,10024,20024,30016,00016,000
16,100
16,10016,20040,00040,10040,20040,30040,500900,000
904,000
906,000
908,000
910,000

903,999
905,999
907,999
909,999
913,999

27,00027,10027,10027,20027,30018,00018,00018,10018,10018,20045,00045,10045,20045,30045,500円

814,000
816,000
818,000
820,000
824,000

815,999
817,999
819,999
823,999825,999

24,40024,40024,50024,60024,70016,20016,30016,30016,40016,40040,60040,70040,80041,00041,100914,000
916,000
918,000
920,000
924,000

915,999
917,999
919,999
923,999925,999

27,40027,40027,50027,60027,70018,20018,30018,30018,40018,40045,60045,70045,80046,00046,100826,000
828,000
830,000
834,000
836,000

827,999
829,999
833,999
835,999
837,999

24,70024,80024,90025,00025,00016,50016,50016,60016,60016,70041,20041,30041,50041,60041,700926,000
928,000
930,000
934,000
936,000

927,999
929,999
933,999
935,999
937,999

27,70027,80027,90028,00028,00018,50018,50018,60018,60018,70046,20046,30046,50046,60046,700

838,000
840,000
844,000
846,000
848,000

839,999
843,999845,999
847,999
849,999

25,10025,20025,30025,30025,40016,70016,80016,80016,90016,90041,80042,00042,10042,20042,300938,000
940,000
944,000
946,000
948,000

939,999
943,999
945,999
947,999
949,999

28,10028,20028,30028,30028,40018,70018,80018,80018,90018,90046,80047,00047,10047,20047,300850,000
854,000
856,000
858,000
860,000

853,999855,999
857,999
859,999
863,999

25,50025,60025,60025,70025,80017,00017,00017,10017,10017,20042,50042,60042,70042,80043,000950,000
954,000
956,000
958,000
960,000

953,999
955,999
957,999
959,999
963,999

28,50028,60028,60028,70028,80019,00019,00019,10019,10019,20047,50047,60047,70047,80048,000864,000
866,000
868,000
870,000
874,000

865,999
867,999
869,999
873,999875,999

25,90025,90026,00026,10026,20017,20017,30017,30017,40017,40043,10043,20043,30043,50043,600964,000
966,000
968,000
970,000
974,000

965,999
967,999
969,999
973,999
975,999

28,90028,90029,00029,10029,20019,20019,30019,30019,40019,40048,10048,20048,30048,50048,600876,000
878,000
880,000
884,000
886,000

877,999
879,999
883,999885,999
887,999

26,20026,30026,40026,50026,50017,50017,50017,60017,60017,70043,70043,80044,00044,10044,200976,000
978,000
980,000
984,000
986,000

977,999
979,999
983,999
985,999
987,999

29,20029,30029,40029,50029,50019,50019,50019,60019,60019,70048,70048,80049,00049,10049,200888,000
890,000
894,000
896,000
898,000

889,999
893,999
895,999
897,999
899,999

26,60026,70026,80026,80026,90017,70017,80017,80017,90017,90044,30044,50044,60044,70044,800988,000
990,000
994,000
996,000
998,000

989,999
993,999995,999
997,999
999,999

29,60029,70029,80029,80029,90019,70019,80019,80019,90019,90049,30049,50049,60049,70049,800退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

1,000,000
1,004,000
1,006,000
1,008,000
1,010,000

1,003,999
1,005,999
1,007,999
1,009,999
1,013,999

30,00030,10030,10030,20030,30020,00020,00020,10020,10020,20050,00050,10050,20050,30050,5001,100,000
1,104,000
1,106,000
1,108,000
1,110,000

1,103,999
1,105,999
1,107,999
1,109,999
1,113,999

33,00033,10033,10033,20033,30022,00022,00022,10022,10022,20055,00055,10055,20055,30055,500円

1,014,000
1,016,000
1,018,000
1,020,000
1,024,000

1,015,999
1,017,999
1,019,999
1,023,999
1,025,999

30,40030,40030,50030,60030,70020,20020,30020,30020,40020,40050,60050,70050,80051,00051,1001,114,000
1,116,000
1,118,000
1,120,000
1,124,000

1,115,999
1,117,999
1,119,999
1,123,999
1,125,999

33,40033,40033,50033,60033,70022,20022,30022,30022,40022,40055,60055,70055,80056,00056,1001,026,000
1,028,000
1,030,000
1,034,000
1,036,000

1,027,999
1,029,999
1,033,999
1,035,999
1,037,999

30,70030,80030,90031,00031,00020,50020,50020,60020,60020,70051,20051,30051,50051,60051,7001,126,000
1,128,000
1,130,000
1,134,000
1,136,000

1,127,999
1,129,999
1,133,999
1,135,999
1,137,999

33,70033,80033,90034,00034,00022,50022,50022,60022,60022,70056,20056,30056,50056,60056,7001,038,000
1,040,000
1,044,000
1,046,000
1,048,000

1,039,999
1,043,999
1,045,999
1,047,999
1,049,999

31,10031,20031,30031,30031,40020,70020,80020,80020,90020,90051,80052,00052,10052,20052,3001,138,000
1,140,000
1,144,000
1,146,000
1,148,000

1,139,999
1,143,999
1,145,999
1,147,999
1,149,999

34,10034,20034,30034,30034,40022,70022,80022,80022,90022,90056,80057,00057,10057,20057,3001,050,000
1,054,000
1,056,000
1,058,000
1,060,000

1,053,999
1,055,999
1,057,999
1,059,999
1,063,999

31,50031,60031,60031,70031,80021,00021,00021,10021,10021,20052,50052,60052,70052,80053,0001,150,000
1,154,000
1,156,000
1,158,000
1,160,000

1,153,999
1,155,999
1,157,999
1,159,999
1,163,999

34,50034,60034,60034,70034,80023,00023,00023,10023,10023,20057,50057,60057,70057,80058,0001,064,000
1,066,000
1,068,000
1,070,000
1,074,000

1,065,999
1,067,999
1,069,999
1,073,999
1,075,999

31,90031,90032,00032,10032,20021,20021,30021,30021,40021,40053,10053,20053,30053,50053,6001,164,000
1,166,000
1,168,000
1,170,000
1,174,000

1,165,999
1,167,999
1,169,999
1,173,999
1,175,999

34,90034,90035,00035,10035,20023,20023,30023,30023,40023,40058,10058,20058,30058,50058,6001,076,000
1,078,000
1,080,000
1,084,000
1,086,000

1,077,999
1,079,999
1,083,999
1,085,999
1,087,999

32,20032,30032,40032,50032,50021,50021,50021,60021,60021,70053,70053,80054,00054,10054,2001,176,000
1,178,000
1,180,000
1,184,000
1,186,000

1,177,999
1,179,999
1,183,999
1,185,999
1,187,999

35,20035,30035,40035,50035,50023,50023,50023,60023,60023,70058,70058,80059,00059,10059,2001,088,000
1,090,000
1,094,000
1,096,000
1,098,000

1,089,999
1,093,999
1,095,999
1,097,999
1,099,999

32,60032,70032,80032,80032,90021,70021,80021,80021,90021,90054,30054,50054,60054,70054,8001,188,000
1,190,000
1,194,000
1,196,000
1,198,000

1,189,999
1,193,999
1,195,999
1,197,999
1,199,999

35,60035,70035,80035,80035,90023,70023,80023,80023,90023,90059,30059,50059,60059,70059,800退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

1,200,000
1,204,000
1,206,000
1,208,000
1,210,000

1,203,999
1,205,999
1,207,999
1,209,999
1,213,999

36,00036,10036,10036,20036,30024,00024,00024,10024,10024,20060,00060,10060,20060,30060,5001,300,000
1,304,000
1,306,000
1,308,000
1,310,000

1,303,999
1,305,999
1,307,999
1,309,999
1,313,999

39,00039,10039,10039,20039,30026,00026,00026,10026,10026,20065,00065,10065,20065,30065,500円

1,214,000
1,216,000
1,218,000
1,220,000
1,224,000

1,215,999
1,217,999
1,219,999
1,223,999
1,225,999

36,40036,40036,50036,60036,70024,20024,30024,30024,40024,40060,60060,70060,80061,00061,1001,314,000
1,316,000
1,318,000
1,320,000
1,324,000

1,315,999
1,317,999
1,319,999
1,323,999
1,325,999

39,40039,40039,50039,60039,70026,20026,30026,30026,40026,40065,60065,70065,80066,00066,1001,226,000
1,228,000
1,230,000
1,234,000
1,236,000

1,227,999
1,229,999
1,233,999
1,235,999
1,237,999

36,70036,80036,90037,00037,00024,50024,50024,60024,60024,70061,20061,30061,50061,60061,7001,326,000
1,328,000
1,330,000
1,334,000
1,336,000

1,327,999
1,329,999
1,333,999
1,335,999
1,337,999

39,70039,80039,90040,00040,00026,50026,50026,60026,60026,70066,20066,30066,50066,60066,7001,238,000
1,240,000
1,244,000
1,246,000
1,248,000

1,239,999
1,243,999
1,245,999
1,247,999
1,249,999

37,10037,20037,30037,30037,40024,70024,80024,80024,90024,90061,80062,00062,10062,20062,3001,338,000
1,340,000
1,344,000
1,346,000
1,348,000

1,339,999
1,343,999
1,345,999
1,347,999
1,349,999

40,10040,20040,30040,30040,40026,70026,80026,80026,90026,90066,80067,00067,10067,20067,3001,250,000
1,254,000
1,256,000
1,258,000
1,260,000

1,253,999
1,255,999
1,257,999
1,259,999
1,263,999

37,50037,60037,60037,70037,80025,00025,00025,10025,10025,20062,50062,60062,70062,80063,0001,350,000
1,354,000
1,356,000
1,358,000
1,360,000

1,353,999
1,355,999
1,357,999
1,359,999
1,363,999

40,50040,60040,60040,70040,80027,00027,00027,10027,10027,20067,50067,60067,70067,80068,0001,264,000
1,266,000
1,268,000
1,270,000
1,274,000

1,265,999
1,267,999
1,269,999
1,273,999
1,275,999

37,90037,90038,00038,10038,20025,20025,30025,30025,40025,40063,10063,20063,30063,50063,6001,364,000
1,366,000
1,368,000
1,370,000
1,374,000

1,365,999
1,367,999
1,369,999
1,373,999
1,375,999

40,90040,90041,00041,10041,20027,20027,30027,30027,40027,40068,10068,20068,30068,50068,6001,276,000
1,278,000
1,280,000
1,284,000
1,286,000

1,277,999
1,279,999
1,283,999
1,285,999
1,287,999

38,20038,30038,40038,50038,50025,50025,50025,60025,60025,70063,70063,80064,00064,10064,2001,376,000
1,378,000
1,380,000
1,384,000
1,386,000

1,377,999
1,379,999
1,383,999
1,385,999
1,387,999

41,20041,30041,40041,50041,50027,50027,50027,60027,60027,70068,70068,80069,00069,10069,2001,288,000
1,290,000
1,294,000
1,296,000
1,298,000

1,289,999
1,293,999
1,295,999
1,297,999
1,299,999

38,60038,70038,80038,80038,90025,70025,80025,80025,90025,90064,30064,50064,60064,70064,8001,388,000
1,390,000
1,394,000
1,396,000
1,398,000

1,389,999
1,393,999
1,395,999
1,397,999
1,399,999

41,60041,70041,80041,80041,90027,70027,80027,80027,90027,90069,30069,50069,60069,70069,800退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

1,400,000
1,404,000
1,406,000
1,408,000
1,410,000

1,403,999
1,405,999
1,407,999
1,409,999
1,413,999

42,00042,10042,10042,20042,30028,00028,00028,10028,10028,20070,00070,10070,20070,30070,5001,500,000
1,504,000
1,506,000
1,508,000
1,510,000

1,503,999
1,505,999
1,507,999
1,509,999
1,513,999

45,00045,10045,10045,20045,30030,00030,00030,10030,10030,20075,00075,10075,20075,30075,500円

1,414,000
1,416,000
1,418,000
1,420,000
1,424,000

1,415,999
1,417,999
1,419,999
1,423,999
1,425,999

42,40042,40042,50042,60042,70028,20028,30028,30028,40028,40070,60070,70070,80071,00071,1001,514,000
1,516,000
1,518,000
1,520,000
1,524,000

1,515,999
1,517,999
1,519,999
1,523,999
1,525,999

45,40045,40045,50045,60045,70030,20030,30030,30030,40030,40075,60075,70075,80076,00076,1001,426,000
1,428,000
1,430,000
1,434,000
1,436,000

1,427,999
1,429,999
1,433,999
1,435,999
1,437,999

42,70042,80042,90043,00043,00028,50028,50028,60028,60028,70071,20071,30071,50071,60071,7001,526,000
1,528,000
1,530,000
1,534,000
1,536,000

1,527,999
1,529,999
1,533,999
1,535,999
1,537,999

45,70045,80045,90046,00046,00030,50030,50030,60030,60030,70076,20076,30076,50076,60076,7001,438,000
1,440,000
1,444,000
1,446,000
1,448,000

1,439,999
1,443,999
1,445,999
1,447,999
1,449,999

43,10043,20043,30043,30043,40028,70028,80028,80028,90028,90071,80072,00072,10072,20072,3001,538,000
1,540,000
1,544,000
1,546,000
1,548,000

1,539,999
1,543,999
1,545,999
1,547,999
1,549,999

46,10046,20046,30046,30046,40030,70030,80030,80030,90030,90076,80077,00077,10077,20077,3001,450,000
1,454,000
1,456,000
1,458,000
1,460,000

1,453,999
1,455,999
1,457,999
1,459,999
1,463,999

43,50043,60043,60043,70043,80029,00029,00029,10029,10029,20072,50072,60072,70072,80073,0001,550,000
1,554,000
1,556,000
1,558,000
1,560,000

1,553,999
1,555,999
1,557,999
1,559,999
1,563,999

46,50046,60046,60046,70046,80031,00031,00031,10031,10031,20077,50077,60077,70077,80078,0001,464,000
1,466,000
1,468,000
1,470,000
1,474,000

1,465,999
1,467,999
1,469,999
1,473,999
1,475,999

43,90043,90044,00044,10044,20029,20029,30029,30029,40029,40073,10073,20073,30073,50073,6001,564,000
1,566,000
1,568,000
1,570,000
1,574,000

1,565,999
1,567,999
1,569,999
1,573,999
1,575,999

46,90046,90047,00047,10047,20031,20031,30031,30031,40031,40078,10078,20078,30078,50078,6001,476,000
1,478,000
1,480,000
1,484,000
1,486,000

1,477,999
1,479,999
1,483,999
1,485,999
1,487,999

44,20044,30044,40044,50044,50029,50029,50029,60029,60029,70073,70073,80074,00074,10074,2001,576,000
1,578,000
1,580,000
1,584,000
1,586,000

1,577,999
1,579,999
1,583,999
1,585,999
1,587,999

47,20047,30047,40047,50047,50031,50031,50031,60031,60031,70078,70078,80079,00079,10079,2001,488,000
1,490,000
1,494,000
1,496,000
1,498,000

1,489,999
1,493,999
1,495,999
1,497,999
1,499,999

44,60044,70044,80044,80044,90029,70029,80029,80029,90029,90074,30074,50074,60074,70074,8001,588,000
1,590,000
1,594,000
1,596,000
1,598,000

1,589,999
1,593,999
1,595,999
1,597,999
1,599,999

47,60047,70047,80047,80047,90031,70031,80031,80031,90031,90079,30079,50079,60079,70079,800退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

1,600,000
1,604,000
1,606,000
1,608,000
1,610,000

1,603,999
1,605,999
1,607,999
1,609,999
1,613,999

48,00048,10048,10048,20048,30032,00032,00032,10032,10032,20080,00080,10080,20080,30080,5001,700,000
1,704,000
1,706,000
1,708,000
1,710,000

1,703,999
1,705,999
1,707,999
1,709,999
1,713,999

51,00051,10051,10051,20051,30034,00034,00034,10034,10034,20085,00085,10085,20085,30085,500円

1,614,000
1,616,000
1,618,000
1,620,000
1,624,000

1,615,999
1,617,999
1,619,999
1,623,999
1,625,999

48,40048,40048,50048,60048,70032,20032,30032,30032,40032,40080,60080,70080,80081,00081,1001,714,000
1,716,000
1,718,000
1,720,000
1,724,000

1,715,999
1,717,999
1,719,999
1,723,999
1,725,999

51,40051,40051,50051,60051,70034,20034,30034,30034,40034,40085,60085,70085,80086,00086,1001,626,000
1,628,000
1,630,000
1,634,000
1,636,000

1,627,999
1,629,999
1,633,999
1,635,999
1,637,999

48,70048,80048,90049,00049,00032,50032,50032,60032,60032,70081,20081,30081,50081,60081,7001,726,000
1,728,000
1,730,000
1,734,000
1,736,000

1,727,999
1,729,999
1,733,999
1,735,999
1,737,999

51,70051,80051,90052,00052,00034,50034,50034,60034,60034,70086,20086,30086,50086,60086,7001,638,000
1,640,000
1,644,000
1,646,000
1,648,000

1,639,999
1,643,999
1,645,999
1,647,999
1,649,999

49,10049,20049,30049,30049,40032,70032,80032,80032,90032,90081,80082,00082,10082,20082,3001,738,000
1,740,000
1,744,000
1,746,000
1,748,000

1,739,999
1,743,999
1,745,999
1,747,999
1,749,999

52,10052,20052,30052,30052,40034,70034,80034,80034,90034,90086,80087,00087,10087,20087,3001,650,000
1,654,000
1,656,000
1,658,000
1,660,000

1,653,999
1,655,999
1,657,999
1,659,999
1,663,999

49,50049,60049,60049,70049,80033,00033,00033,10033,10033,20082,50082,60082,70082,80083,0001,750,000
1,754,000
1,756,000
1,758,000
1,760,000

1,753,999
1,755,999
1,757,999
1,759,999
1,763,999

52,50052,60052,60052,70052,80035,00035,00035,10035,10035,20087,50087,60087,70087,80088,0001,664,000
1,666,000
1,668,000
1,670,000
1,674,000

1,665,999
1,667,999
1,669,999
1,673,999
1,675,999

49,90049,90050,00050,10050,20033,20033,30033,30033,40033,40083,10083,20083,30083,50083,6001,764,000
1,766,000
1,768,000
1,770,000
1,774,000

1,765,999
1,767,999
1,769,999
1,773,999
1,775,999

52,90052,90053,00053,10053,20035,20035,30035,30035,40035,40088,10088,20088,30088,50088,6001,676,000
1,678,000
1,680,000
1,684,000
1,686,000

1,677,999
1,679,999
1,683,999
1,685,999
1,687,999

50,20050,30050,40050,50050,50033,50033,50033,60033,60033,70083,70083,80084,00084,10084,2001,776,000
1,778,000
1,780,000
1,784,000
1,786,000

1,777,999
1,779,999
1,783,999
1,785,999
1,787,999

53,20053,30053,40053,50053,50035,50035,50035,60035,60035,70088,70088,80089,00089,10089,2001,688,000
1,690,000
1,694,000
1,696,000
1,698,000

1,689,999
1,693,999
1,695,999
1,697,999
1,699,999

50,60050,70050,80050,80050,90033,70033,80033,80033,90033,90084,30084,50084,60084,70084,8001,788,000
1,790,000
1,794,000
1,796,000
1,798,000

1,789,999
1,793,999
1,795,999
1,797,999
1,799,999

53,60053,70053,80053,80053,90035,70035,80035,80035,90035,90089,30089,50089,60089,70089,800退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

1,800,000
1,804,000
1,806,000
1,808,000
1,810,000

1,803,999
1,805,999
1,807,999
1,809,999
1,813,999

54,00054,10054,10054,20054,30036,00036,00036,10036,10036,20090,00090,10090,20090,30090,5001,900,000
1,904,000
1,906,000
1,908,000
1,910,000

1,903,999
1,905,999
1,907,999
1,909,999
1,913,999

57,00057,10057,10057,20057,30038,00038,00038,10038,10038,20095,00095,10095,20095,30095,500円

1,814,000
1,816,000
1,818,000
1,820,000
1,824,000

1,815,999
1,817,999
1,819,999
1,823,999
1,825,999

54,40054,40054,50054,60054,70036,20036,30036,30036,40036,40090,60090,70090,80091,00091,1001,914,000
1,916,000
1,918,000
1,920,000
1,924,000

1,915,999
1,917,999
1,919,999
1,923,999
1,925,999

57,40057,40057,50057,60057,70038,20038,30038,30038,40038,40095,60095,70095,80096,00096,1001,826,000
1,828,000
1,830,000
1,834,000
1,836,000

1,827,999
1,829,999
1,833,999
1,835,999
1,837,999

54,70054,80054,90055,00055,00036,50036,50036,60036,60036,70091,20091,30091,50091,60091,7001,926,000
1,928,000
1,930,000
1,934,000
1,936,000

1,927,999
1,929,999
1,933,999
1,935,999
1,937,999

57,70057,80057,90058,00058,00038,50038,50038,60038,60038,70096,20096,30096,50096,60096,7001,838,000
1,840,000
1,844,000
1,846,000
1,848,000

1,839,999
1,843,999
1,845,999
1,847,999
1,849,999

55,10055,20055,30055,30055,40036,70036,80036,80036,90036,90091,80092,00092,10092,20092,3001,938,000
1,940,000
1,944,000
1,946,000
1,948,000

1,939,999
1,943,999
1,945,999
1,947,999
1,949,999

58,10058,20058,30058,30058,40038,70038,80038,80038,90038,90096,80097,00097,10097,20097,3001,850,000
1,854,000
1,856,000
1,858,000
1,860,000

1,853,999
1,855,999
1,857,999
1,859,999
1,863,999

55,50055,60055,60055,70055,80037,00037,00037,10037,10037,20092,50092,60092,70092,80093,0001,950,000
1,954,000
1,956,000
1,958,000
1,960,000

1,953,999
1,955,999
1,957,999
1,959,999
1,963,999

58,50058,60058,60058,70058,80039,00039,00039,10039,10039,20097,50097,60097,70097,80098,0001,864,000
1,866,000
1,868,000
1,870,000
1,874,000

1,865,999
1,867,999
1,869,999
1,873,999
1,875,999

55,90055,90056,00056,10056,20037,20037,30037,30037,40037,40093,10093,20093,30093,50093,6001,964,000
1,966,000
1,968,000
1,970,000
1,974,000

1,965,999
1,967,999
1,969,999
1,973,999
1,975,999

58,90058,90059,00059,10059,20039,20039,30039,30039,40039,40098,10098,20098,30098,50098,6001,876,000
1,878,000
1,880,000
1,884,000
1,886,000

1,877,999
1,879,999
1,883,999
1,885,999
1,887,999

56,20056,30056,40056,50056,50037,50037,50037,60037,60037,70093,70093,80094,00094,10094,2001,976,000
1,978,000
1,980,000
1,984,000
1,986,000

1,977,999
1,979,999
1,983,999
1,985,999
1,987,999

59,20059,30059,40059,50059,50039,50039,50039,60039,60039,70098,70098,80099,00099,10099,2001,888,000
1,890,000
1,894,000
1,896,000
1,898,000

1,889,999
1,893,999
1,895,999
1,897,999
1,899,999

56,60056,70056,80056,80056,90037,70037,80037,80037,90037,90094,30094,50094,60094,70094,8001,988,000
1,990,000
1,994,000
1,996,000
1,998,000

1,989,999
1,993,999
1,995,999
1,997,999
1,999,999

59,60059,70059,80059,80059,90039,70039,80039,80039,90039,90099,30099,50099,60099,70099,800退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

2,000,000
2,004,000
2,006,000
2,008,000
2,010,000

2,003,999
2,005,999
2,007,999
2,009,999
2,013,999

60,00060,10060,10060,20060,30040,00040,00040,10040,10040,200100,000
100,100
100,200
100,300
100,500

2,100,000
2,104,000
2,106,000
2,108,000
2,110,000

2,103,999
2,105,999
2,107,999
2,109,999
2,113,999

63,00063,10063,10063,20063,30042,00042,00042,10042,10042,200105,000
105,100
105,200
105,300
105,500円

2,014,000
2,016,000
2,018,000
2,020,000
2,024,000

2,015,999
2,017,999
2,019,999
2,023,999
2,025,999

60,40060,40060,50060,60060,70040,20040,30040,30040,40040,400100,600
100,700
100,800
101,000
101,100

2,114,000
2,116,000
2,118,000
2,120,000
2,124,000

2,115,999
2,117,999
2,119,999
2,123,999
2,125,999

63,40063,40063,50063,60063,70042,20042,30042,30042,40042,400105,600
105,700
105,800
106,000
106,100

2,026,000
2,028,000
2,030,000
2,034,000
2,036,000

2,027,999
2,029,999
2,033,999
2,035,999
2,037,999

60,70060,80060,90061,00061,00040,50040,50040,60040,60040,700101,200
101,300
101,500
101,600
101,700

2,126,000
2,128,000
2,130,000
2,134,000
2,136,000

2,127,999
2,129,999
2,133,999
2,135,999
2,137,999

63,70063,80063,90064,00064,00042,50042,50042,60042,60042,700106,200
106,300
106,500
106,600
106,700

2,038,000
2,040,000
2,044,000
2,046,000
2,048,000

2,039,999
2,043,999
2,045,999
2,047,999
2,049,999

61,10061,20061,30061,30061,40040,70040,80040,80040,90040,900101,800
102,000
102,100
102,200
102,300

2,138,000
2,140,000
2,144,000
2,146,000
2,148,000

2,139,999
2,143,999
2,145,999
2,147,999
2,149,999

64,10064,20064,30064,30064,40042,70042,80042,80042,90042,900106,800
107,000
107,100
107,200
107,300

2,050,000
2,054,000
2,056,000
2,058,000
2,060,000

2,053,999
2,055,999
2,057,999
2,059,999
2,063,999

61,50061,60061,60061,70061,80041,00041,00041,10041,10041,200102,500
102,600
102,700
102,800
103,000

2,150,000
2,154,000
2,156,000
2,158,000
2,160,000

2,153,999
2,155,999
2,157,999
2,159,999
2,163,999

64,50064,60064,60064,70064,80043,00043,00043,10043,10043,200107,500
107,600
107,700
107,800
108,000

2,064,000
2,066,000
2,068,000
2,070,000
2,074,000

2,065,999
2,067,999
2,069,999
2,073,999
2,075,999

61,90061,90062,00062,10062,20041,20041,30041,30041,40041,400103,100
103,200
103,300
103,500
103,600

2,164,000
2,166,000
2,168,000
2,170,000
2,174,000

2,165,999
2,167,999
2,169,999
2,173,999
2,175,999

64,90064,90065,00065,10065,20043,20043,30043,30043,40043,400108,100
108,200
108,300
108,500
108,600

2,076,000
2,078,000
2,080,000
2,084,000
2,086,000

2,077,999
2,079,999
2,083,999
2,085,999
2,087,999

62,20062,30062,40062,50062,50041,50041,50041,60041,60041,700103,700
103,800
104,000
104,100
104,200

2,176,000
2,178,000
2,180,000
2,184,000
2,186,000

2,177,999
2,179,999
2,183,999
2,185,999
2,187,999

65,20065,30065,40065,50065,50043,50043,50043,60043,60043,700108,700
108,800
109,000
109,100
109,200

2,088,000
2,090,000
2,094,000
2,096,000
2,098,000

2,089,999
2,093,999
2,095,999
2,097,999
2,099,999

62,60062,70062,80062,80062,90041,70041,80041,80041,90041,900104,300
104,500
104,600
104,700
104,800

2,188,000
2,190,000
2,194,000
2,196,000
2,198,000

2,189,999
2,193,999
2,195,999
2,197,999
2,199,999

65,60065,70065,80065,80065,90043,70043,80043,80043,90043,900109,300
109,500
109,600
109,700
109,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

2,200,000
2,204,000
2,206,000
2,208,000
2,210,000

2,203,999
2,205,999
2,207,999
2,209,999
2,213,999

66,00066,10066,10066,20066,30044,00044,00044,10044,10044,200110,000
110,100
110,200
110,300
110,500

2,300,000
2,304,000
2,306,000
2,308,000
2,310,000

2,303,999
2,305,999
2,307,999
2,309,999
2,313,999

69,00069,10069,10069,20069,30046,00046,00046,10046,10046,200115,000
115,100
115,200
115,300
115,500円

2,214,000
2,216,000
2,218,000
2,220,000
2,224,000

2,215,999
2,217,999
2,219,999
2,223,999
2,225,999

66,40066,40066,50066,60066,70044,20044,30044,30044,40044,400110,600
110,700
110,800
111,000
111,100

2,314,000
2,316,000
2,318,000
2,320,000
2,324,000

2,315,999
2,317,999
2,319,999
2,323,999
2,325,999

69,40069,40069,50069,60069,70046,20046,30046,30046,40046,400115,600
115,700
115,800
116,000
116,100

2,226,000
2,228,000
2,230,000
2,234,000
2,236,000

2,227,999
2,229,999
2,233,999
2,235,999
2,237,999

66,70066,80066,90067,00067,00044,50044,50044,60044,60044,700111,200
111,300
111,500
111,600
111,700

2,326,000
2,328,000
2,330,000
2,334,000
2,336,000

2,327,999
2,329,999
2,333,999
2,335,999
2,337,999

69,70069,80069,90070,00070,00046,50046,50046,60046,60046,700116,200
116,300
116,500
116,600
116,700

2,238,000
2,240,000
2,244,000
2,246,000
2,248,000

2,239,999
2,243,999
2,245,999
2,247,999
2,249,999

67,10067,20067,30067,30067,40044,70044,80044,80044,90044,900111,800
112,000
112,100
112,200
112,300

2,338,000
2,340,000
2,344,000
2,346,000
2,348,000

2,339,999
2,343,999
2,345,999
2,347,999
2,349,999

70,10070,20070,30070,30070,40046,70046,80046,80046,90046,900116,800
117,000
117,100
117,200
117,300

2,250,000
2,254,000
2,256,000
2,258,000
2,260,000

2,253,999
2,255,999
2,257,999
2,259,999
2,263,999

67,50067,60067,60067,70067,80045,00045,00045,10045,10045,200112,500
112,600
112,700
112,800
113,000

2,350,000
2,354,000
2,356,000
2,358,000
2,360,000

2,353,999
2,355,999
2,357,999
2,359,999
2,363,999

70,50070,60070,60070,70070,80047,00047,00047,10047,10047,200117,500
117,600
117,700
117,800
118,000

2,264,000
2,266,000
2,268,000
2,270,000
2,274,000

2,265,999
2,267,999
2,269,999
2,273,999
2,275,999

67,90067,90068,00068,10068,20045,20045,30045,30045,40045,400113,100
113,200
113,300
113,500
113,600

2,364,000
2,366,000
2,368,000
2,370,000
2,374,000

2,365,999
2,367,999
2,369,999
2,373,999
2,375,999

70,90070,90071,00071,10071,20047,20047,30047,30047,40047,400118,100
118,200
118,300
118,500
118,600

2,276,000
2,278,000
2,280,000
2,284,000
2,286,000

2,277,999
2,279,999
2,283,999
2,285,999
2,287,999

68,20068,30068,40068,50068,50045,50045,50045,60045,60045,700113,700
113,800
114,000
114,100
114,200

2,376,000
2,378,000
2,380,000
2,384,000
2,386,000

2,377,999
2,379,999
2,383,999
2,385,999
2,387,999

71,20071,30071,40071,50071,50047,50047,50047,60047,60047,700118,700
118,800
119,000
119,100
119,200

2,288,000
2,290,000
2,294,000
2,296,000
2,298,000

2,289,999
2,293,999
2,295,999
2,297,999
2,299,999

68,60068,70068,80068,80068,90045,70045,80045,80045,90045,900114,300
114,500
114,600
114,700
114,800

2,388,000
2,390,000
2,394,000
2,396,000
2,398,000

2,389,999
2,393,999
2,395,999
2,397,999
2,399,999

71,60071,70071,80071,80071,90047,70047,80047,80047,90047,900

119,300
119,500
119,600
119,700
119,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

2,400,000
2,404,000
2,406,000
2,408,000
2,410,000

2,403,999
2,405,999
2,407,999
2,409,999
2,413,999

72,00072,10072,10072,20072,30048,00048,00048,10048,10048,200120,000
120,100
120,200
120,300
120,500

2,500,000
2,504,000
2,506,000
2,508,000
2,510,000

2,503,999
2,505,999
2,507,999
2,509,999
2,513,999

75,00075,10075,10075,20075,30050,00050,00050,10050,10050,200125,000
125,100
125,200
125,300
125,500円

2,414,000
2,416,000
2,418,000
2,420,000
2,424,000

2,415,999
2,417,999
2,419,999
2,423,999
2,425,999

72,40072,40072,50072,60072,70048,20048,30048,30048,40048,400120,600
120,700
120,800
121,000
121,100

2,514,000
2,516,000
2,518,000
2,520,000
2,524,000

2,515,999
2,517,999
2,519,999
2,523,999
2,525,999

75,40075,40075,50075,60075,70050,20050,30050,30050,40050,400125,600
125,700
125,800
126,000
126,100

2,426,000
2,428,000
2,430,000
2,434,000
2,436,000

2,427,999
2,429,999
2,433,999
2,435,999
2,437,999

72,70072,80072,90073,00073,00048,50048,50048,60048,60048,700121,200
121,300
121,500
121,600
121,700

2,526,000
2,528,000
2,530,000
2,534,000
2,536,000

2,527,999
2,529,999
2,533,999
2,535,999
2,537,999

75,70075,80075,90076,00076,00050,50050,50050,60050,60050,700126,200
126,300
126,500
126,600
126,700

2,438,000
2,440,000
2,444,000
2,446,000
2,448,000

2,439,999
2,443,999
2,445,999
2,447,999
2,449,999

73,10073,20073,30073,30073,40048,70048,80048,80048,90048,900121,800
122,000
122,100
122,200
122,300

2,538,000
2,540,000
2,544,000
2,546,000
2,548,000

2,539,999
2,543,999
2,545,999
2,547,999
2,549,999

76,10076,20076,30076,30076,40050,70050,80050,80050,90050,900126,800
127,000
127,100
127,200
127,300

2,450,000
2,454,000
2,456,000
2,458,000
2,460,000

2,453,999
2,455,999
2,457,999
2,459,999
2,463,999

73,50073,60073,60073,70073,80049,00049,00049,10049,10049,200122,500
122,600
122,700
122,800
123,000

2,550,000
2,554,000
2,556,000
2,558,000
2,560,000

2,553,999
2,555,999
2,557,999
2,559,999
2,563,999

76,50076,60076,60076,70076,80051,00051,00051,10051,10051,200127,500
127,600
127,700
127,800
128,000

2,464,000
2,466,000
2,468,000
2,470,000
2,474,000

2,465,999
2,467,999
2,469,999
2,473,999
2,475,999

73,90073,90074,00074,10074,20049,20049,30049,30049,40049,400123,100
123,200
123,300
123,500
123,600

2,564,000
2,566,000
2,568,000
2,570,000
2,574,000

2,565,999
2,567,999
2,569,999
2,573,999
2,575,999

76,90076,90077,00077,10077,20051,20051,30051,30051,40051,400128,100
128,200
128,300
128,500
128,600

2,476,000
2,478,000
2,480,000
2,484,000
2,486,000

2,477,999
2,479,999
2,483,999
2,485,999
2,487,999

74,20074,30074,40074,50074,50049,50049,50049,60049,60049,700123,700
123,800
124,000
124,100
124,200

2,576,000
2,578,000
2,580,000
2,584,000
2,586,000

2,577,999
2,579,999
2,583,999
2,585,999
2,587,999

77,20077,30077,40077,50077,50051,50051,50051,60051,60051,700128,700
128,800
129,000
129,100
129,200

2,488,000
2,490,000
2,494,000
2,496,000
2,498,000

2,489,999
2,493,999
2,495,999
2,497,999
2,499,999

74,60074,70074,80074,80074,90049,70049,80049,80049,90049,900124,300
124,500
124,600
124,700
124,800

2,588,000
2,590,000
2,594,000
2,596,000
2,598,000

2,589,999
2,593,999
2,595,999
2,597,999
2,599,999

77,60077,70077,80077,80077,90051,70051,80051,80051,90051,900129,300
129,500
129,600
129,700
129,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

2,600,000
2,604,000
2,606,000
2,608,000
2,610,000

2,603,999
2,605,999
2,607,999
2,609,999
2,613,999

78,00078,10078,10078,20078,30052,00052,00052,10052,10052,200130,000
130,100
130,200
130,300
130,500

2,700,000
2,704,000
2,706,000
2,708,000
2,710,000

2,703,999
2,705,999
2,707,999
2,709,999
2,713,999

81,00081,10081,10081,20081,30054,00054,00054,10054,10054,200135,000
135,100
135,200
135,300
135,500円

2,614,000
2,616,000
2,618,000
2,620,000
2,624,000

2,615,999
2,617,999
2,619,999
2,623,999
2,625,999

78,40078,40078,50078,60078,70052,20052,30052,30052,40052,400130,600
130,700
130,800
131,000
131,100

2,714,000
2,716,000
2,718,000
2,720,000
2,724,000

2,715,999
2,717,999
2,719,999
2,723,999
2,725,999

81,40081,40081,50081,60081,70054,20054,30054,30054,40054,400135,600
135,700
135,800
136,000
136,100

2,626,000
2,628,000
2,630,000
2,634,000
2,636,000

2,627,999
2,629,999
2,633,999
2,635,999
2,637,999

78,70078,80078,90079,00079,00052,50052,50052,60052,60052,700131,200
131,300
131,500
131,600
131,700

2,726,000
2,728,000
2,730,000
2,734,000
2,736,000

2,727,999
2,729,999
2,733,999
2,735,999
2,737,999

81,70081,80081,90082,00082,00054,50054,50054,60054,60054,700136,200
136,300
136,500
136,600
136,700

2,638,000
2,640,000
2,644,000
2,646,000
2,648,000

2,639,999
2,643,999
2,645,999
2,647,999
2,649,999

79,10079,20079,30079,30079,40052,70052,80052,80052,90052,900131,800
132,000
132,100
132,200
132,300

2,738,000
2,740,000
2,744,000
2,746,000
2,748,000

2,739,999
2,743,999
2,745,999
2,747,999
2,749,999

82,10082,20082,30082,30082,40054,70054,80054,80054,90054,900136,800
137,000
137,100
137,200
137,300

2,650,000
2,654,000
2,656,000
2,658,000
2,660,000

2,653,999
2,655,999
2,657,999
2,659,999
2,663,999

79,50079,60079,60079,70079,80053,00053,00053,10053,10053,200132,500
132,600
132,700
132,800
133,000

2,750,000
2,754,000
2,756,000
2,758,000
2,760,000

2,753,999
2,755,999
2,757,999
2,759,999
2,763,999

82,50082,60082,60082,70082,80055,00055,00055,10055,10055,200137,500
137,600
137,700
137,800
138,000

2,664,000
2,666,000
2,668,000
2,670,000
2,674,000

2,665,999
2,667,999
2,669,999
2,673,999
2,675,999

79,90079,90080,00080,10080,20053,20053,30053,30053,40053,400133,100
133,200
133,300
133,500
133,600

2,764,000
2,766,000
2,768,000
2,770,000
2,774,000

2,765,999
2,767,999
2,769,999
2,773,999
2,775,999

82,90082,90083,00083,10083,20055,20055,30055,30055,40055,400138,100
138,200
138,300
138,500
138,600

2,676,000
2,678,000
2,680,000
2,684,000
2,686,000

2,677,999
2,679,999
2,683,999
2,685,999
2,687,999

80,20080,30080,40080,50080,50053,50053,50053,60053,60053,700133,700
133,800
134,000
134,100
134,200

2,776,000
2,778,000
2,780,000
2,784,000
2,786,000

2,777,999
2,779,999
2,783,999
2,785,999
2,787,999

83,20083,30083,40083,50083,50055,50055,50055,60055,60055,700138,700
138,800
139,000
139,100
139,200

2,688,000
2,690,000
2,694,000
2,696,000
2,698,000

2,689,999
2,693,999
2,695,999
2,697,999
2,699,999

80,60080,70080,80080,80080,90053,70053,80053,80053,90053,900134,300
134,500
134,600
134,700
134,800

2,788,000
2,790,000
2,794,000
2,796,000
2,798,000

2,789,999
2,793,999
2,795,999
2,797,999
2,799,999

83,60083,70083,80083,80083,90055,70055,80055,80055,90055,900139,300
139,500
139,600
139,700
139,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

2,800,000
2,804,000
2,806,000
2,808,000
2,810,000

2,803,999
2,805,999
2,807,999
2,809,999
2,813,999

84,00084,10084,10084,20084,30056,00056,00056,10056,10056,200140,000
140,100
140,200
140,300
140,500

2,900,000
2,904,000
2,906,000
2,908,000
2,910,000

2,903,999
2,905,999
2,907,999
2,909,999
2,913,999

87,00087,10087,10087,20087,30058,00058,00058,10058,10058,200145,000
145,100
145,200
145,300
145,500円

2,814,000
2,816,000
2,818,000
2,820,000
2,824,000

2,815,999
2,817,999
2,819,999
2,823,999
2,825,999

84,40084,40084,50084,60084,70056,20056,30056,30056,40056,400140,600
140,700
140,800
141,000
141,100

2,914,000
2,916,000
2,918,000
2,920,000
2,924,000

2,915,999
2,917,999
2,919,999
2,923,999
2,925,999

87,40087,40087,50087,60087,70058,20058,30058,30058,40058,400145,600
145,700
145,800
146,000
146,100

2,826,000
2,828,000
2,830,000
2,834,000
2,836,000

2,827,999
2,829,999
2,833,999
2,835,999
2,837,999

84,70084,80084,90085,00085,00056,50056,50056,60056,60056,700141,200
141,300
141,500
141,600
141,700

2,926,000
2,928,000
2,930,000
2,934,000
2,936,000

2,927,999
2,929,999
2,933,999
2,935,999
2,937,999

87,70087,80087,90088,00088,00058,50058,50058,60058,60058,700146,200
146,300
146,500
146,600
146,700

2,838,000
2,840,000
2,844,000
2,846,000
2,848,000

2,839,999
2,843,999
2,845,999
2,847,999
2,849,999

85,10085,20085,30085,30085,40056,70056,80056,80056,90056,900141,800
142,000
142,100
142,200
142,300

2,938,000
2,940,000
2,944,000
2,946,000
2,948,000

2,939,999
2,943,999
2,945,999
2,947,999
2,949,999

88,10088,20088,30088,30088,40058,70058,80058,80058,90058,900146,800
147,000
147,100
147,200
147,300

2,850,000
2,854,000
2,856,000
2,858,000
2,860,000

2,853,999
2,855,999
2,857,999
2,859,999
2,863,999

85,50085,60085,60085,70085,80057,00057,00057,10057,10057,200142,500
142,600
142,700
142,800
143,000

2,950,000
2,954,000
2,956,000
2,958,000
2,960,000

2,953,999
2,955,999
2,957,999
2,959,999
2,963,999

88,50088,60088,60088,70088,80059,00059,00059,10059,10059,200147,500
147,600
147,700
147,800
148,000

2,864,000
2,866,000
2,868,000
2,870,000
2,874,000

2,865,999
2,867,999
2,869,999
2,873,999
2,875,999

85,90085,90086,00086,10086,20057,20057,30057,30057,40057,400143,100
143,200
143,300
143,500
143,600

2,964,000
2,966,000
2,968,000
2,970,000
2,974,000

2,965,999
2,967,999
2,969,999
2,973,999
2,975,999

88,90088,90089,00089,10089,20059,20059,30059,30059,40059,400148,100
148,200
148,300
148,500
148,600

2,876,000
2,878,000
2,880,000
2,884,000
2,886,000

2,877,999
2,879,999
2,883,999
2,885,999
2,887,999

86,20086,30086,40086,50086,50057,50057,50057,60057,60057,700143,700
143,800
144,000
144,100
144,200

2,976,000
2,978,000
2,980,000
2,984,000
2,986,000

2,977,999
2,979,999
2,983,999
2,985,999
2,987,999

89,20089,30089,40089,50089,50059,50059,50059,60059,60059,700148,700
148,800
149,000
149,100
149,200

2,888,000
2,890,000
2,894,000
2,896,000
2,898,000

2,889,999
2,893,999
2,895,999
2,897,999
2,899,999

86,60086,70086,80086,80086,90057,70057,80057,80057,90057,900144,300
144,500
144,600
144,700
144,800

2,988,000
2,990,000
2,994,000
2,996,000
2,998,000

2,989,999
2,993,999
2,995,999
2,997,999
2,999,999

89,60089,70089,80089,80089,90059,70059,80059,80059,90059,900149,300
149,500
149,600
149,700
149,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

3,000,000
3,004,000
3,006,000
3,008,000
3,010,000

3,003,999
3,005,999
3,007,999
3,009,999
3,013,999

90,00090,10090,10090,20090,30060,00060,00060,10060,10060,200150,000
150,100
150,200
150,300
150,500

3,100,000
3,104,000
3,106,000
3,108,000
3,110,000

3,103,999
3,105,999
3,107,999
3,109,999
3,113,999

93,00093,10093,10093,20093,30062,00062,00062,10062,10062,200155,000
155,100
155,200
155,300
155,500円

3,014,000
3,016,000
3,018,000
3,020,000
3,024,000

3,015,999
3,017,999
3,019,999
3,023,999
3,025,999

90,40090,40090,50090,60090,70060,20060,30060,30060,40060,400150,600
150,700
150,800
151,000
151,100

3,114,000
3,116,000
3,118,000
3,120,000
3,124,000

3,115,999
3,117,999
3,119,999
3,123,999
3,125,999

93,40093,40093,50093,60093,70062,20062,30062,30062,40062,400155,600
155,700
155,800
156,000
156,100

3,026,000
3,028,000
3,030,000
3,034,000
3,036,000

3,027,999
3,029,999
3,033,999
3,035,999
3,037,999

90,70090,80090,90091,00091,00060,50060,50060,60060,60060,700151,200
151,300
151,500
151,600
151,700

3,126,000
3,128,000
3,130,000
3,134,000
3,136,000

3,127,999
3,129,999
3,133,999
3,135,999
3,137,999

93,70093,80093,90094,00094,00062,50062,50062,60062,60062,700156,200
156,300
156,500
156,600
156,700

3,038,000
3,040,000
3,044,000
3,046,000
3,048,000

3,039,999
3,043,999
3,045,999
3,047,999
3,049,999

91,10091,20091,30091,30091,40060,70060,80060,80060,90060,900151,800
152,000
152,100
152,200
152,300

3,138,000
3,140,000
3,144,000
3,146,000
3,148,000

3,139,999
3,143,999
3,145,999
3,147,999
3,149,999

94,10094,20094,30094,30094,40062,70062,80062,80062,90062,900156,800
157,000
157,100
157,200
157,300

3,050,000
3,054,000
3,056,000
3,058,000
3,060,000

3,053,999
3,055,999
3,057,999
3,059,999
3,063,999

91,50091,60091,60091,70091,80061,00061,00061,10061,10061,200152,500
152,600
152,700
152,800
153,000

3,150,000
3,154,000
3,156,000
3,158,000
3,160,000

3,153,999
3,155,999
3,157,999
3,159,999
3,163,999

94,50094,60094,60094,70094,80063,00063,00063,10063,10063,200157,500
157,600
157,700
157,800
158,000

3,064,000
3,066,000
3,068,000
3,070,000
3,074,000

3,065,999
3,067,999
3,069,999
3,073,999
3,075,999

91,90091,90092,00092,10092,20061,20061,30061,30061,40061,400153,100
153,200
153,300
153,500
153,600

3,164,000
3,166,000
3,168,000
3,170,000
3,174,000

3,165,999
3,167,999
3,169,999
3,173,999
3,175,999

94,90094,90095,00095,10095,20063,20063,30063,30063,40063,400158,100
158,200
158,300
158,500
158,600

3,076,000
3,078,000
3,080,000
3,084,000
3,086,000

3,077,999
3,079,999
3,083,999
3,085,999
3,087,999

92,20092,30092,40092,50092,50061,50061,50061,60061,60061,700153,700
153,800
154,000
154,100
154,200

3,176,000
3,178,000
3,180,000
3,184,000
3,186,000

3,177,999
3,179,999
3,183,999
3,185,999
3,187,999

95,20095,30095,40095,50095,50063,50063,50063,60063,60063,700158,700
158,800
159,000
159,100
159,200

3,088,000
3,090,000
3,094,000
3,096,000
3,098,000

3,089,999
3,093,999
3,095,999
3,097,999
3,099,999

92,60092,70092,80092,80092,90061,70061,80061,80061,90061,900154,300
154,500
154,600
154,700
154,800

3,188,000
3,190,000
3,194,000
3,196,000
3,198,000

3,189,999
3,193,999
3,195,999
3,197,999
3,199,999

95,60095,70095,80095,80095,90063,70063,80063,80063,90063,900159,300
159,500
159,600
159,700
159,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

3,200,000
3,204,000
3,206,000
3,208,000
3,210,000

3,203,999
3,205,999
3,207,999
3,209,999
3,213,999

96,00096,10096,10096,20096,30064,00064,00064,10064,10064,200160,000
160,100
160,200
160,300
160,500

3,300,000
3,304,000
3,306,000
3,308,000
3,310,000

3,303,999
3,305,999
3,307,999
3,309,999
3,313,999

99,00099,10099,10099,20099,30066,00066,00066,10066,10066,200165,000
165,100
165,200
165,300
165,500円

3,214,000
3,216,000
3,218,000
3,220,000
3,224,000

3,215,999
3,217,999
3,219,999
3,223,999
3,225,999

96,40096,40096,50096,60096,70064,20064,30064,30064,40064,400160,600
160,700
160,800
161,000
161,100

3,314,000
3,316,000
3,318,000
3,320,000
3,324,000

3,315,999
3,317,999
3,319,999
3,323,999
3,325,999

99,40099,40099,50099,60099,70066,20066,30066,30066,40066,400165,600
165,700
165,800
166,000
166,100

3,226,000
3,228,000
3,230,000
3,234,000
3,236,000

3,227,999
3,229,999
3,233,999
3,235,999
3,237,999

96,70096,80096,90097,00097,00064,50064,50064,60064,60064,700161,200
161,300
161,500
161,600
161,700

3,326,000
3,328,000
3,330,000
3,334,000
3,336,000

3,327,999
3,329,999
3,333,999
3,335,999
3,337,999

99,70099,80099,900100,000
100,000

66,50066,50066,60066,60066,700166,200
166,300
166,500
166,600
166,700

3,238,000
3,240,000
3,244,000
3,246,000
3,248,000

3,239,999
3,243,999
3,245,999
3,247,999
3,249,999

97,10097,20097,30097,30097,40064,70064,80064,80064,90064,900161,800
162,000
162,100
162,200
162,300

3,338,000
3,340,000
3,344,000
3,346,000
3,348,000

3,339,999
3,343,999
3,345,999
3,347,999
3,349,999

100,100
100,200
100,300
100,300
100,400

66,70066,80066,80066,90066,900166,800
167,000
167,100
167,200
167,300

3,250,000
3,254,000
3,256,000
3,258,000
3,260,000

3,253,999
3,255,999
3,257,999
3,259,999
3,263,999

97,50097,60097,60097,70097,80065,00065,00065,10065,10065,200

162,500
162,600
162,700
162,800
163,000

3,350,000
3,354,000
3,356,000
3,358,000
3,360,000

3,353,999
3,355,999
3,357,999
3,359,999
3,363,999

100,500
100,600
100,600
100,700
100,800

67,00067,00067,10067,10067,200167,500
167,600
167,700
167,800
168,000

3,264,000
3,266,000
3,268,000
3,270,000
3,274,000

3,265,999
3,267,999
3,269,999
3,273,999
3,275,999

97,90097,90098,00098,10098,20065,20065,30065,30065,40065,400163,100
163,200
163,300
163,500
163,600

3,364,000
3,366,000
3,368,000
3,370,000
3,374,000

3,365,999
3,367,999
3,369,999
3,373,999
3,375,999

100,900
100,900
101,000
101,100
101,200

67,20067,30067,30067,40067,400168,100
168,200
168,300
168,500
168,600

3,276,000
3,278,000
3,280,000
3,284,000
3,286,000

3,277,999
3,279,999
3,283,999
3,285,999
3,287,999

98,20098,30098,40098,50098,50065,50065,50065,60065,60065,700163,700
163,800
164,000
164,100
164,200

3,376,000
3,378,000
3,380,000
3,384,000
3,386,000

3,377,999
3,379,999
3,383,999
3,385,999
3,387,999

101,200
101,300
101,400
101,500
101,500

67,50067,50067,60067,60067,700168,700
168,800
169,000
169,100
169,200

3,288,000
3,290,000
3,294,000
3,296,000
3,298,000

3,289,999
3,293,999
3,295,999
3,297,999
3,299,999

98,60098,70098,80098,80098,90065,70065,80065,80065,90065,900164,300
164,500
164,600
164,700
164,800

3,388,000
3,390,000
3,394,000
3,396,000
3,398,000

3,389,999
3,393,999
3,395,999
3,397,999
3,399,999

101,600
101,700
101,800
101,800
101,900

67,70067,80067,80067,90067,900169,300
169,500
169,600
169,700
169,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

3,400,000
3,404,000
3,406,000
3,408,000
3,410,000

3,403,999
3,405,999
3,407,999
3,409,999
3,413,999

102,000
102,100
102,100
102,200
102,300

68,00068,00068,10068,10068,200170,000
170,100
170,200
170,300
170,500

3,500,000
3,504,000
3,506,000
3,508,000
3,510,000

3,503,999
3,505,999
3,507,999
3,509,999
3,513,999

105,000
105,100
105,100
105,200
105,300

70,00070,00070,10070,10070,200175,000
175,100
175,200
175,300
175,500円

3,414,000
3,416,000
3,418,000
3,420,000
3,424,000

3,415,999
3,417,999
3,419,999
3,423,999
3,425,999

102,400
102,400
102,500
102,600
102,700

68,20068,30068,30068,40068,400170,600
170,700
170,800
171,000
171,100

3,514,000
3,516,000
3,518,000
3,520,000
3,524,000

3,515,999
3,517,999
3,519,999
3,523,999
3,525,999

105,400
105,400
105,500
105,600
105,700

70,20070,30070,30070,40070,400175,600
175,700
175,800
176,000
176,100

3,426,000
3,428,000
3,430,000
3,434,000
3,436,000

3,427,999
3,429,999
3,433,999
3,435,999
3,437,999

102,700
102,800
102,900
103,000
103,000

68,50068,50068,60068,60068,700171,200
171,300
171,500
171,600
171,700

3,526,000
3,528,000
3,530,000
3,534,000
3,536,000

3,527,999
3,529,999
3,533,999
3,535,999
3,537,999

105,700
105,800
105,900
106,000
106,000

70,50070,50070,60070,60070,700176,200
176,300
176,500
176,600
176,700

3,438,000
3,440,000
3,444,000
3,446,000
3,448,000

3,439,999
3,443,999
3,445,999
3,447,999
3,449,999

103,100
103,200
103,300
103,300
103,400

68,70068,80068,80068,90068,900171,800
172,000
172,100
172,200
172,300

3,538,000
3,540,000
3,544,000
3,546,000
3,548,000

3,539,999
3,543,999
3,545,999
3,547,999
3,549,999

106,100
106,200
106,300
106,300
106,400

70,70070,80070,80070,90070,900176,800
177,000
177,100
177,200
177,300

3,450,000
3,454,000
3,456,000
3,458,000
3,460,000

3,453,999
3,455,999
3,457,999
3,459,999
3,463,999

103,500
103,600
103,600
103,700
103,800

69,00069,00069,10069,10069,200172,500
172,600
172,700
172,800
173,000

3,550,000
3,554,000
3,556,000
3,558,000
3,560,000

3,553,999
3,555,999
3,557,999
3,559,999
3,563,999

106,500
106,600
106,600
106,700
106,800

71,00071,00071,10071,10071,200177,500
177,600
177,700
177,800
178,000

3,464,000
3,466,000
3,468,000
3,470,000
3,474,000

3,465,999
3,467,999
3,469,999
3,473,999
3,475,999

103,900
103,900
104,000
104,100
104,200

69,20069,30069,30069,40069,400173,100
173,200
173,300
173,500
173,600

3,564,000
3,566,000
3,568,000
3,570,000
3,574,000

3,565,999
3,567,999
3,569,999
3,573,999
3,575,999

106,900
106,900
107,000
107,100
107,200

71,20071,30071,30071,40071,400178,100
178,200
178,300
178,500
178,600

3,476,000
3,478,000
3,480,000
3,484,000
3,486,000

3,477,999
3,479,999
3,483,999
3,485,999
3,487,999

104,200
104,300
104,400
104,500
104,500

69,50069,50069,60069,60069,700173,700
173,800
174,000
174,100
174,200

3,576,000
3,578,000
3,580,000
3,584,000
3,586,000

3,577,999
3,579,999
3,583,999
3,585,999
3,587,999

107,200
107,300
107,400
107,500
107,500

71,50071,50071,60071,60071,700178,700
178,800
179,000
179,100
179,200

3,488,000
3,490,000
3,494,000
3,496,000
3,498,000

3,489,999
3,493,999
3,495,999
3,497,999
3,499,999

104,600
104,700
104,800
104,800
104,900

69,70069,80069,80069,90069,900174,300
174,500
174,600
174,700
174,800

3,588,000
3,590,000
3,594,000
3,596,000
3,598,000

3,589,999
3,593,999
3,595,999
3,597,999
3,599,999

107,600
107,700
107,800
107,800
107,900

71,70071,80071,80071,90071,900179,300
179,500
179,600
179,700
179,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

3,600,000
3,604,000
3,606,000
3,608,000
3,610,000

3,603,999
3,605,999
3,607,999
3,609,999
3,613,999

108,000
108,100
108,100
108,200
108,300

72,00072,00072,10072,10072,200180,000
180,100
180,200
180,300
180,500

3,700,000
3,704,000
3,706,000
3,708,000
3,710,000

3,703,999
3,705,999
3,707,999
3,709,999
3,713,999

111,000
111,100
111,100
111,200
111,300

74,00074,00074,10074,10074,200185,000
185,100
185,200
185,300
185,500円

3,614,000
3,616,000
3,618,000
3,620,000
3,624,000

3,615,999
3,617,999
3,619,999
3,623,999
3,625,999

108,400
108,400
108,500
108,600
108,700

72,20072,30072,30072,40072,400180,600
180,700
180,800
181,000
181,100

3,714,000
3,716,000
3,718,000
3,720,000
3,724,000

3,715,999
3,717,999
3,719,999
3,723,999
3,725,999

111,400
111,400
111,500
111,600
111,700

74,20074,30074,30074,40074,400185,600
185,700
185,800
186,000
186,100

3,626,000
3,628,000
3,630,000
3,634,000
3,636,000

3,627,999
3,629,999
3,633,999
3,635,999
3,637,999

108,700
108,800
108,900
109,000
109,000

72,50072,50072,60072,60072,700181,200
181,300
181,500
181,600
181,700

3,726,000
3,728,000
3,730,000
3,734,000
3,736,000

3,727,999
3,729,999
3,733,999
3,735,999
3,737,999

111,700
111,800
111,900
112,000
112,000

74,50074,50074,60074,60074,700186,200
186,300
186,500
186,600
186,700

3,638,000
3,640,000
3,644,000
3,646,000
3,648,000

3,639,999
3,643,999
3,645,999
3,647,999
3,649,999

109,100
109,200
109,300
109,300
109,400

72,70072,80072,80072,90072,900181,800
182,000
182,100
182,200
182,300

3,738,000
3,740,000
3,744,000
3,746,000
3,748,000

3,739,999
3,743,999
3,745,999
3,747,999
3,749,999

112,100
112,200
112,300
112,300
112,400

74,70074,80074,80074,90074,900186,800
187,000
187,100
187,200
187,300

3,650,000
3,654,000
3,656,000
3,658,000
3,660,000

3,653,999
3,655,999
3,657,999
3,659,999
3,663,999

109,500
109,600
109,600
109,700
109,800

73,00073,00073,10073,10073,200

182,500
182,600
182,700
182,800
183,000

3,750,000
3,754,000
3,756,000
3,758,000
3,760,000

3,753,999
3,755,999
3,757,999
3,759,999
3,763,999

112,500
112,600
112,600
112,700
112,800

75,00075,00075,10075,10075,200187,500
187,600
187,700
187,800
188,000

3,664,000
3,666,000
3,668,000
3,670,000
3,674,000

3,665,999
3,667,999
3,669,999
3,673,999
3,675,999

109,900
109,900
110,000
110,100
110,200

73,20073,30073,30073,40073,400183,100
183,200
183,300
183,500
183,600

3,764,000
3,766,000
3,768,000
3,770,000
3,774,000

3,765,999
3,767,999
3,769,999
3,773,999
3,775,999

112,900
112,900
113,000
113,100
113,200

75,20075,30075,30075,40075,400188,100
188,200
188,300
188,500
188,600

3,676,000
3,678,000
3,680,000
3,684,000
3,686,000

3,677,999
3,679,999
3,683,999
3,685,999
3,687,999

110,200
110,300
110,400
110,500
110,500

73,50073,50073,60073,60073,700183,700
183,800
184,000
184,100
184,200

3,776,000
3,778,000
3,780,000
3,784,000
3,786,000

3,777,999
3,779,999
3,783,999
3,785,999
3,787,999

113,200
113,300
113,400
113,500
113,500

75,50075,50075,60075,60075,700188,700
188,800
189,000
189,100
189,200

3,688,000
3,690,000
3,694,000
3,696,000
3,698,000

3,689,999
3,693,999
3,695,999
3,697,999
3,699,999

110,600
110,700
110,800
110,800
110,900

73,70073,80073,80073,90073,900184,300
184,500
184,600
184,700
184,800

3,788,000
3,790,000
3,794,000
3,796,000
3,798,000

3,789,999
3,793,999
3,795,999
3,797,999
3,799,999

113,600
113,700
113,800
113,800
113,900

75,70075,80075,80075,90075,900189,300
189,500
189,600
189,700
189,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

3,800,000
3,804,000
3,806,000
3,808,000
3,810,000

3,803,999
3,805,999
3,807,999
3,809,999
3,813,999

114,000
114,100
114,100
114,200
114,300

76,00076,00076,10076,10076,200190,000
190,100
190,200
190,300
190,500

3,900,000
3,904,000
3,906,000
3,908,000
3,910,000

3,903,999
3,905,999
3,907,999
3,909,999
3,913,999

117,000
117,100
117,100
117,200
117,300

78,00078,00078,10078,10078,200

195,000
195,100
195,200
195,300
195,500円

3,814,000
3,816,000
3,818,000
3,820,000
3,824,000

3,815,999
3,817,999
3,819,999
3,823,999
3,825,999

114,400
114,400
114,500
114,600
114,700

76,20076,30076,30076,40076,400190,600
190,700
190,800
191,000
191,100

3,914,000
3,916,000
3,918,000
3,920,000
3,924,000

3,915,999
3,917,999
3,919,999
3,923,999
3,925,999

117,400
117,400
117,500
117,600
117,700

78,20078,30078,30078,40078,400195,600
195,700
195,800
196,000
196,100

3,826,000
3,828,000
3,830,000
3,834,000
3,836,000

3,827,999
3,829,999
3,833,999
3,835,999
3,837,999

114,700
114,800
114,900
115,000
115,000

76,50076,50076,60076,60076,700191,200
191,300
191,500
191,600
191,700

3,926,000
3,928,000
3,930,000
3,934,000
3,936,000

3,927,999
3,929,999
3,933,999
3,935,999
3,937,999

117,700
117,800
117,900
118,000
118,000

78,50078,50078,60078,60078,700196,200
196,300
196,500
196,600
196,700

3,838,000
3,840,000
3,844,000
3,846,000
3,848,000

3,839,999
3,843,999
3,845,999
3,847,999
3,849,999

115,100
115,200
115,300
115,300
115,400

76,70076,80076,80076,90076,900191,800
192,000
192,100
192,200
192,300

3,938,000
3,940,000
3,944,000
3,946,000
3,948,000

3,939,999
3,943,999
3,945,999
3,947,999
3,949,999

118,100
118,200
118,300
118,300
118,400

78,70078,80078,80078,90078,900196,800
197,000
197,100
197,200
197,300

3,850,000
3,854,000
3,856,000
3,858,000
3,860,000

3,853,999
3,855,999
3,857,999
3,859,999
3,863,999

115,500
115,600
115,600
115,700
115,800

77,00077,00077,10077,10077,200

192,500
192,600
192,700
192,800
193,000

3,950,000
3,954,000
3,956,000
3,958,000
3,960,000

3,953,999
3,955,999
3,957,999
3,959,999
3,963,999

118,500
118,600
118,600
118,700
118,800

79,00079,00079,10079,10079,200

197,500
197,600
197,700
197,800
198,000

3,864,000
3,866,000
3,868,000
3,870,000
3,874,000

3,865,999
3,867,999
3,869,999
3,873,999
3,875,999

115,900
115,900
116,000
116,100
116,200

77,20077,30077,30077,40077,400

193,100
193,200
193,300
193,500
193,600

3,964,000
3,966,000
3,968,000
3,970,000
3,974,000

3,965,999
3,967,999
3,969,999
3,973,999
3,975,999

118,900
118,900
119,000
119,100
119,200

79,20079,30079,30079,40079,400

198,100
198,200
198,300
198,500
198,600

3,876,000
3,878,000
3,880,000
3,884,000
3,886,000

3,877,999
3,879,999
3,883,999
3,885,999
3,887,999

116,200
116,300
116,400
116,500
116,500

77,50077,50077,60077,60077,700193,700
193,800
194,000
194,100
194,200

3,976,000
3,978,000
3,980,000
3,984,000
3,986,000

3,977,999
3,979,999
3,983,999
3,985,999
3,987,999

119,200
119,300
119,400
119,500
119,500

79,50079,50079,60079,60079,700198,700
198,800
199,000
199,100
199,200

3,888,000
3,890,000
3,894,000
3,896,000
3,898,000

3,889,999
3,893,999
3,895,999
3,897,999
3,899,999

116,600
116,700
116,800
116,800
116,900

77,70077,80077,80077,90077,900

194,300
194,500
194,600
194,700
194,800

3,988,000
3,990,000
3,994,000
3,996,000
3,998,000

3,989,999
3,993,999
3,995,999
3,997,999
3,999,999

119,600
119,700
119,800
119,800
119,900

79,70079,80079,80079,90079,900199,300
199,500
199,600
199,700
199,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

4,000,000
4,004,000
4,006,000
4,008,000
4,010,000

4,003,999
4,005,999
4,007,999
4,009,999
4,013,999

120,000
120,100
120,100
120,200
120,300

80,00080,00080,10080,10080,200200,000
200,100
200,200
200,300
200,500

4,100,000
4,104,000
4,106,000
4,108,000
4,110,000

4,103,999
4,105,999
4,107,999
4,109,999
4,113,999

123,000
123,100
123,100
123,200
123,300

82,00082,00082,10082,10082,200205,000
205,100
205,200
205,300
205,500円

4,014,000
4,016,000
4,018,000
4,020,000
4,024,000

4,015,999
4,017,999
4,019,999
4,023,999
4,025,999

120,400
120,400
120,500
120,600
120,700

80,20080,30080,30080,40080,400200,600
200,700
200,800
201,000
201,100

4,114,000
4,116,000
4,118,000
4,120,000
4,124,000

4,115,999
4,117,999
4,119,999
4,123,999
4,125,999

123,400
123,400
123,500
123,600
123,700

82,20082,30082,30082,40082,400205,600
205,700
205,800
206,000
206,100

4,026,000
4,028,000
4,030,000
4,034,000
4,036,000

4,027,999
4,029,999
4,033,999
4,035,999
4,037,999

120,700
120,800
120,900
121,000
121,000

80,50080,50080,60080,60080,700201,200
201,300
201,500
201,600
201,700

4,126,000
4,128,000
4,130,000
4,134,000
4,136,000

4,127,999
4,129,999
4,133,999
4,135,999
4,137,999

123,700
123,800
123,900
124,000
124,000

82,50082,50082,60082,60082,700206,200
206,300
206,500
206,600
206,700

4,038,000
4,040,000
4,044,000
4,046,000
4,048,000

4,039,999
4,043,999
4,045,999
4,047,999
4,049,999

121,100
121,200
121,300
121,300
121,400

80,70080,80080,80080,90080,900201,800
202,000
202,100
202,200
202,300

4,138,000
4,140,000
4,144,000
4,146,000
4,148,000

4,139,999
4,143,999
4,145,999
4,147,999
4,149,999

124,100
124,200
124,300
124,300
124,400

82,70082,80082,80082,90082,900206,800
207,000
207,100
207,200
207,300

4,050,000
4,054,000
4,056,000
4,058,000
4,060,000

4,053,999
4,055,999
4,057,999
4,059,999
4,063,999

121,500
121,600
121,600
121,700
121,800

81,00081,00081,10081,10081,200202,500
202,600
202,700
202,800
203,000

4,150,000
4,154,000
4,156,000
4,158,000
4,160,000

4,153,999
4,155,999
4,157,999
4,159,999
4,163,999

124,500
124,600
124,600
124,700
124,800

83,00083,00083,10083,10083,200207,500
207,600
207,700
207,800
208,000

4,064,000
4,066,000
4,068,000
4,070,000
4,074,000

4,065,999
4,067,999
4,069,999
4,073,999
4,075,999

121,900
121,900
122,000
122,100
122,200

81,20081,30081,30081,40081,400203,100
203,200
203,300
203,500
203,600

4,164,000
4,166,000
4,168,000
4,170,000
4,174,000

4,165,999
4,167,999
4,169,999
4,173,999
4,175,999

124,900
124,900
125,000
125,100
125,200

83,20083,30083,30083,40083,400208,100
208,200
208,300
208,500
208,600

4,076,000
4,078,000
4,080,000
4,084,000
4,086,000

4,077,999
4,079,999
4,083,999
4,085,999
4,087,999

122,200
122,300
122,400
122,500
122,500

81,50081,50081,60081,60081,700203,700
203,800
204,000
204,100
204,200

4,176,000
4,178,000
4,180,000
4,184,000
4,186,000

4,177,999
4,179,999
4,183,999
4,185,999
4,187,999

125,200
125,300
125,400
125,500
125,500

83,50083,50083,60083,60083,700208,700
208,800
209,000
209,100
209,200

4,088,000
4,090,000
4,094,000
4,096,000
4,098,000

4,089,999
4,093,999
4,095,999
4,097,999
4,099,999

122,600
122,700
122,800
122,800
122,900

81,70081,80081,80081,90081,900204,300
204,500
204,600
204,700
204,800

4,188,000
4,190,000
4,194,000
4,196,000
4,198,000

4,189,999
4,193,999
4,195,999
4,197,999
4,199,999

125,600
125,700
125,800
125,800
125,900

83,70083,80083,80083,90083,900209,300
209,500
209,600
209,700
209,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

4,200,000
4,204,000
4,206,000
4,208,000
4,210,000

4,203,999
4,205,999
4,207,999
4,209,999
4,213,999

126,000
126,100
126,100
126,200
126,300

84,00084,00084,10084,10084,200210,000
210,100
210,200
210,300
210,500

4,300,000
4,304,000
4,306,000
4,308,000
4,310,000

4,303,999
4,305,999
4,307,999
4,309,999
4,313,999

129,000
129,100
129,100
129,200
129,300

86,00086,00086,10086,10086,200215,000
215,100
215,200
215,300
215,500円

4,214,000
4,216,000
4,218,000
4,220,000
4,224,000

4,215,999
4,217,999
4,219,999
4,223,999
4,225,999

126,400
126,400
126,500
126,600
126,700

84,20084,30084,30084,40084,400210,600
210,700
210,800
211,000
211,100

4,314,000
4,316,000
4,318,000
4,320,000
4,324,000

4,315,999
4,317,999
4,319,999
4,323,999
4,325,999

129,400
129,400
129,500
129,600
129,700

86,20086,30086,30086,40086,400215,600
215,700
215,800
216,000
216,100

4,226,000
4,228,000
4,230,000
4,234,000
4,236,000

4,227,999
4,229,999
4,233,999
4,235,999
4,237,999

126,700
126,800
126,900
127,000
127,000

84,50084,50084,60084,60084,700211,200
211,300
211,500
211,600
211,700

4,326,000
4,328,000
4,330,000
4,334,000
4,336,000

4,327,999
4,329,999
4,333,999
4,335,999
4,337,999

129,700
129,800
129,900
130,000
130,000

86,50086,50086,60086,60086,700216,200
216,300
216,500
216,600
216,700

4,238,000
4,240,000
4,244,000
4,246,000
4,248,000

4,239,999
4,243,999
4,245,999
4,247,999
4,249,999

127,100
127,200
127,300
127,300
127,400

84,70084,80084,80084,90084,900211,800
212,000
212,100
212,200
212,300

4,338,000
4,340,000
4,344,000
4,346,000
4,348,000

4,339,999
4,343,999
4,345,999
4,347,999
4,349,999

130,100
130,200
130,300
130,300
130,400

86,70086,80086,80086,90086,900216,800
217,000
217,100
217,200
217,300

4,250,000
4,254,000
4,256,000
4,258,000
4,260,000

4,253,999
4,255,999
4,257,999
4,259,999
4,263,999

127,500
127,600
127,600
127,700
127,800

85,00085,00085,10085,10085,200212,500
212,600
212,700
212,800
213,000

4,350,000
4,354,000
4,356,000
4,358,000
4,360,000

4,353,999
4,355,999
4,357,999
4,359,999
4,363,999

130,500
130,600
130,600
130,700
130,800

87,00087,00087,10087,10087,200217,500
217,600
217,700
217,800
218,000

4,264,000
4,266,000
4,268,000
4,270,000
4,274,000

4,265,999
4,267,999
4,269,999
4,273,999
4,275,999

127,900
127,900
128,000
128,100
128,200

85,20085,30085,30085,40085,400213,100
213,200
213,300
213,500
213,600

4,364,000
4,366,000
4,368,000
4,370,000
4,374,000

4,365,999
4,367,999
4,369,999
4,373,999
4,375,999

130,900
130,900
131,000
131,100
131,200

87,20087,30087,30087,40087,400218,100
218,200
218,300
218,500
218,600

4,276,000
4,278,000
4,280,000
4,284,000
4,286,000

4,277,999
4,279,999
4,283,999
4,285,999
4,287,999

128,200
128,300
128,400
128,500
128,500

85,50085,50085,60085,60085,700213,700
213,800
214,000
214,100
214,200

4,376,000
4,378,000
4,380,000
4,384,000
4,386,000

4,377,999
4,379,999
4,383,999
4,385,999
4,387,999

131,200
131,300
131,400
131,500
131,500

87,50087,50087,60087,60087,700218,700
218,800
219,000
219,100
219,200

4,288,000
4,290,000
4,294,000
4,296,000
4,298,000

4,289,999
4,293,999
4,295,999
4,297,999
4,299,999

128,600
128,700
128,800
128,800
128,900

85,70085,80085,80085,90085,900214,300
214,500
214,600
214,700
214,800

4,388,000
4,390,000
4,394,000
4,396,000
4,398,000

4,389,999
4,393,999
4,395,999
4,397,999
4,399,999

131,600
131,700
131,800
131,800
131,900

87,70087,80087,80087,90087,900219,300
219,500
219,600
219,700
219,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

4,400,000
4,404,000
4,406,000
4,408,000
4,410,000

4,403,999
4,405,999
4,407,999
4,409,999
4,413,999

132,000
132,100
132,100
132,200
132,300

88,00088,00088,10088,10088,200220,000
220,100
220,200
220,300
220,500

4,500,000
4,504,000
4,506,000
4,508,000
4,510,000

4,503,999
4,505,999
4,507,999
4,509,999
4,513,999

135,000
135,100
135,100
135,200
135,300

90,00090,00090,10090,10090,200225,000
225,100
225,200
225,300
225,500円

4,414,000
4,416,000
4,418,000
4,420,000
4,424,000

4,415,999
4,417,999
4,419,999
4,423,999
4,425,999

132,400
132,400
132,500
132,600
132,700

88,20088,30088,30088,40088,400220,600
220,700
220,800
221,000
221,100

4,514,000
4,516,000
4,518,000
4,520,000
4,524,000

4,515,999
4,517,999
4,519,999
4,523,999
4,525,999

135,400
135,400
135,500
135,600
135,700

90,20090,30090,30090,40090,400225,600
225,700
225,800
226,000
226,100

4,426,000
4,428,000
4,430,000
4,434,000
4,436,000

4,427,999
4,429,999
4,433,999
4,435,999
4,437,999

132,700
132,800
132,900
133,000
133,000

88,50088,50088,60088,60088,700221,200
221,300
221,500
221,600
221,700

4,526,000
4,528,000
4,530,000
4,534,000
4,536,000

4,527,999
4,529,999
4,533,999
4,535,999
4,537,999

135,700
135,800
135,900
136,000
136,000

90,50090,50090,60090,60090,700226,200
226,300
226,500
226,600
226,700

4,438,000
4,440,000
4,444,000
4,446,000
4,448,000

4,439,999
4,443,999
4,445,999
4,447,999
4,449,999

133,100
133,200
133,300
133,300
133,400

88,70088,80088,80088,90088,900221,800
222,000
222,100
222,200
222,300

4,538,000
4,540,000
4,544,000
4,546,000
4,548,000

4,539,999
4,543,999
4,545,999
4,547,999
4,549,999

136,100
136,200
136,300
136,300
136,400

90,70090,80090,80090,90090,900226,800
227,000
227,100
227,200
227,300

4,450,000
4,454,000
4,456,000
4,458,000
4,460,000

4,453,999
4,455,999
4,457,999
4,459,999
4,463,999

133,500
133,600
133,600
133,700
133,800

89,00089,00089,10089,10089,200222,500
222,600
222,700
222,800
223,000

4,550,000
4,554,000
4,556,000
4,558,000
4,560,000

4,553,999
4,555,999
4,557,999
4,559,999
4,563,999

136,500
136,600
136,600
136,700
136,800

91,00091,00091,10091,10091,200227,500
227,600
227,700
227,800
228,000

4,464,000
4,466,000
4,468,000
4,470,000
4,474,000

4,465,999
4,467,999
4,469,999
4,473,999
4,475,999

133,900
133,900
134,000
134,100
134,200

89,20089,30089,30089,40089,400223,100
223,200
223,300
223,500
223,600

4,564,000
4,566,000
4,568,000
4,570,000
4,574,000

4,565,999
4,567,999
4,569,999
4,573,999
4,575,999

136,900
136,900
137,000
137,100
137,200

91,20091,30091,30091,40091,400228,100
228,200
228,300
228,500
228,600

4,476,000
4,478,000
4,480,000
4,484,000
4,486,000

4,477,999
4,479,999
4,483,999
4,485,999
4,487,999

134,200
134,300
134,400
134,500
134,500

89,50089,50089,60089,60089,700223,700
223,800
224,000
224,100
224,200

4,576,000
4,578,000
4,580,000
4,584,000
4,586,000

4,577,999
4,579,999
4,583,999
4,585,999
4,587,999

137,200
137,300
137,400
137,500
137,500

91,50091,50091,60091,60091,700228,700
228,800
229,000
229,100
229,200

4,488,000
4,490,000
4,494,000
4,496,000
4,498,000

4,489,999
4,493,999
4,495,999
4,497,999
4,499,999

134,600
134,700
134,800
134,800
134,900

89,70089,80089,80089,90089,900224,300
224,500
224,600
224,700
224,800

4,588,000
4,590,000
4,594,000
4,596,000
4,598,000

4,589,999
4,593,999
4,595,999
4,597,999
4,599,999

137,600
137,700
137,800
137,800
137,900

91,70091,80091,80091,90091,900229,300
229,500
229,600
229,700
229,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

4,600,000
4,604,000
4,606,000
4,608,000
4,610,000

4,603,999
4,605,999
4,607,999
4,609,999
4,613,999

138,000
138,100
138,100
138,200
138,300

92,00092,00092,10092,10092,200230,000
230,100
230,200
230,300
230,500

4,700,000
4,704,000
4,706,000
4,708,000
4,710,000

4,703,999
4,705,999
4,707,999
4,709,999
4,713,999

141,000
141,100
141,100
141,200
141,300

94,00094,00094,10094,10094,200235,000
235,100
235,200
235,300
235,500円

4,614,000
4,616,000
4,618,000
4,620,000
4,624,000

4,615,999
4,617,999
4,619,999
4,623,999
4,625,999

138,400
138,400
138,500
138,600
138,700

92,20092,30092,30092,40092,400230,600
230,700
230,800
231,000
231,100

4,714,000
4,716,000
4,718,000
4,720,000
4,724,000

4,715,999
4,717,999
4,719,999
4,723,999
4,725,999

141,400
141,400
141,500
141,600
141,700

94,20094,30094,30094,40094,400235,600
235,700
235,800
236,000
236,100

4,626,000
4,628,000
4,630,000
4,634,000
4,636,000

4,627,999
4,629,999
4,633,999
4,635,999
4,637,999

138,700
138,800
138,900
139,000
139,000

92,50092,50092,60092,60092,700231,200
231,300
231,500
231,600
231,700

4,726,000
4,728,000
4,730,000
4,734,000
4,736,000

4,727,999
4,729,999
4,733,999
4,735,999
4,737,999

141,700
141,800
141,900
142,000
142,000

94,50094,50094,60094,60094,700236,200
236,300
236,500
236,600
236,700

4,638,000
4,640,000
4,644,000
4,646,000
4,648,000

4,639,999
4,643,999
4,645,999
4,647,999
4,649,999

139,100
139,200
139,300
139,300
139,400

92,70092,80092,80092,90092,900231,800
232,000
232,100
232,200
232,300

4,738,000
4,740,000
4,744,000
4,746,000
4,748,000

4,739,999
4,743,999
4,745,999
4,747,999
4,749,999

142,100
142,200
142,300
142,300
142,400

94,70094,80094,80094,90094,900236,800
237,000
237,100
237,200
237,300

4,650,000
4,654,000
4,656,000
4,658,000
4,660,000

4,653,999
4,655,999
4,657,999
4,659,999
4,663,999

139,500
139,600
139,600
139,700
139,800

93,00093,00093,10093,10093,200232,500
232,600
232,700
232,800
233,000

4,750,000
4,754,000
4,756,000
4,758,000
4,760,000

4,753,999
4,755,999
4,757,999
4,759,999
4,763,999

142,500
142,600
142,600
142,700
142,800

95,00095,00095,10095,10095,200237,500
237,600
237,700
237,800
238,000

4,664,000
4,666,000
4,668,000
4,670,000
4,674,000

4,665,999
4,667,999
4,669,999
4,673,999
4,675,999

139,900
139,900
140,000
140,100
140,200

93,20093,30093,30093,40093,400233,100
233,200
233,300
233,500
233,600

4,764,000
4,766,000
4,768,000
4,770,000
4,774,000

4,765,999
4,767,999
4,769,999
4,773,999
4,775,999

142,900
142,900
143,000
143,100
143,200

95,20095,30095,30095,40095,400238,100
238,200
238,300
238,500
238,600

4,676,000
4,678,000
4,680,000
4,684,000
4,686,000

4,677,999
4,679,999
4,683,999
4,685,999
4,687,999

140,200
140,300
140,400
140,500
140,500

93,50093,50093,60093,60093,700233,700
233,800
234,000
234,100
234,200

4,776,000
4,778,000
4,780,000
4,784,000
4,786,000

4,777,999
4,779,999
4,783,999
4,785,999
4,787,999

143,200
143,300
143,400
143,500
143,500

95,50095,50095,60095,60095,700238,700
238,800
239,000
239,100
239,200

4,688,000
4,690,000
4,694,000
4,696,000
4,698,000

4,689,999
4,693,999
4,695,999
4,697,999
4,699,999

140,600
140,700
140,800
140,800
140,900

93,70093,80093,80093,90093,900234,300
234,500
234,600
234,700
234,800

4,788,000
4,790,000
4,794,000
4,796,000
4,798,000

4,789,999
4,793,999
4,795,999
4,797,999
4,799,999

143,600
143,700
143,800
143,800
143,900

95,70095,80095,80095,90095,900239,300
239,500
239,600
239,700
239,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

4,800,000
4,804,000
4,806,000
4,808,000
4,810,000

4,803,999
4,805,999
4,807,999
4,809,999
4,813,999

144,000
144,100
144,100
144,200
144,300

96,00096,00096,10096,10096,200240,000
240,100
240,200
240,300
240,500

4,900,000
4,904,000
4,906,000
4,908,000
4,910,000

4,903,999
4,905,999
4,907,999
4,909,999
4,913,999

147,000
147,100
147,100
147,200
147,300

98,00098,00098,10098,10098,200245,000
245,100
245,200
245,300
245,500円

4,814,000
4,816,000
4,818,000
4,820,000
4,824,000

4,815,999
4,817,999
4,819,999
4,823,999
4,825,999

144,400
144,400
144,500
144,600
144,700

96,20096,30096,30096,40096,400240,600
240,700
240,800
241,000
241,100

4,914,000
4,916,000
4,918,000
4,920,000
4,924,000

4,915,999
4,917,999
4,919,999
4,923,999
4,925,999

147,400
147,400
147,500
147,600
147,700

98,20098,30098,30098,40098,400245,600
245,700
245,800
246,000
246,100

4,826,000
4,828,000
4,830,000
4,834,000
4,836,000

4,827,999
4,829,999
4,833,999
4,835,999
4,837,999

144,700
144,800
144,900
145,000
145,000

96,50096,50096,60096,60096,700241,200
241,300
241,500
241,600
241,700

4,926,000
4,928,000
4,930,000
4,934,000
4,936,000

4,927,999
4,929,999
4,933,999
4,935,999
4,937,999

147,700
147,800
147,900
148,000
148,000

98,50098,50098,60098,60098,700246,200
246,300
246,500
246,600
246,700

4,838,000
4,840,000
4,844,000
4,846,000
4,848,000

4,839,999
4,843,999
4,845,999
4,847,999
4,849,999

145,100
145,200
145,300
145,300
145,400

96,70096,80096,80096,90096,900241,800
242,000
242,100
242,200
242,300

4,938,000
4,940,000
4,944,000
4,946,000
4,948,000

4,939,999
4,943,999
4,945,999
4,947,999
4,949,999

148,100
148,200
148,300
148,300
148,400

98,70098,80098,80098,90098,900246,800
247,000
247,100
247,200
247,300

4,850,000
4,854,000
4,856,000
4,858,000
4,860,000

4,853,999
4,855,999
4,857,999
4,859,999
4,863,999

145,500
145,600
145,600
145,700
145,800

97,00097,00097,10097,10097,200242,500
242,600
242,700
242,800
243,000

4,950,000
4,954,000
4,956,000
4,958,000
4,960,000

4,953,999
4,955,999
4,957,999
4,959,999
4,963,999

148,500
148,600
148,600
148,700
148,800

99,00099,00099,10099,10099,200247,500
247,600
247,700
247,800
248,000

4,864,000
4,866,000
4,868,000
4,870,000
4,874,000

4,865,999
4,867,999
4,869,999
4,873,999
4,875,999

145,900
145,900
146,000
146,100
146,200

97,20097,30097,30097,40097,400243,100
243,200
243,300
243,500
243,600

4,964,000
4,966,000
4,968,000
4,970,000
4,974,000

4,965,999
4,967,999
4,969,999
4,973,999
4,975,999

148,900
148,900
149,000
149,100
149,200

99,20099,30099,30099,40099,400248,100
248,200
248,300
248,500
248,600

4,876,000
4,878,000
4,880,000
4,884,000
4,886,000

4,877,999
4,879,999
4,883,999
4,885,999
4,887,999

146,200
146,300
146,400
146,500
146,500

97,50097,50097,60097,60097,700243,700
243,800
244,000
244,100
244,200

4,976,000
4,978,000
4,980,000
4,984,000
4,986,000

4,977,999
4,979,999
4,983,999
4,985,999
4,987,999

149,200
149,300
149,400
149,500
149,500

99,50099,50099,60099,60099,700248,700
248,800
249,000
249,100
249,200

4,888,000
4,890,000
4,894,000
4,896,000
4,898,000

4,889,999
4,893,999
4,895,999
4,897,999
4,899,999

146,600
146,700
146,800
146,800
146,900

97,70097,80097,80097,90097,900244,300
244,500
244,600
244,700
244,800

4,988,000
4,990,000
4,994,000
4,996,000
4,998,000

4,989,999
4,993,999
4,995,999
4,997,999
4,999,999

149,600
149,700
149,800
149,800
149,900

99,70099,80099,80099,90099,900249,300
249,500
249,600
249,700
249,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

5,000,000
5,004,000
5,006,000
5,008,000
5,010,000

5,003,999
5,005,999
5,007,999
5,009,999
5,013,999

150,000
150,100
150,100
150,200
150,300

100,000
100,000
100,100
100,100
100,200

250,000
250,100
250,200
250,300
250,500

5,100,000
5,104,000
5,106,000
5,108,000
5,110,000

5,103,999
5,105,999
5,107,999
5,109,999
5,113,999

153,000
153,100
153,100
153,200
153,300

102,000
102,000
102,100
102,100
102,200

255,000
255,100
255,200
255,300
255,500円

5,014,000
5,016,000
5,018,000
5,020,000
5,024,000

5,015,999
5,017,999
5,019,999
5,023,999
5,025,999

150,400
150,400
150,500
150,600
150,700

100,200
100,300
100,300
100,400
100,400

250,600
250,700
250,800
251,000
251,100

5,114,000
5,116,000
5,118,000
5,120,000
5,124,000

5,115,999
5,117,999
5,119,999
5,123,999
5,125,999

153,400
153,400
153,500
153,600
153,700

102,200
102,300
102,300
102,400
102,400

255,600
255,700
255,800
256,000
256,100

5,026,000
5,028,000
5,030,000
5,034,000
5,036,000

5,027,999
5,029,999
5,033,999
5,035,999
5,037,999

150,700
150,800
150,900
151,000
151,000

100,500
100,500
100,600
100,600
100,700

251,200
251,300
251,500
251,600
251,700

5,126,000
5,128,000
5,130,000
5,134,000
5,136,000

5,127,999
5,129,999
5,133,999
5,135,999
5,137,999

153,700
153,800
153,900
154,000
154,000

102,500
102,500
102,600
102,600
102,700

256,200
256,300
256,500
256,600
256,700

5,038,000
5,040,000
5,044,000
5,046,000
5,048,000

5,039,999
5,043,999
5,045,999
5,047,999
5,049,999

151,100
151,200
151,300
151,300
151,400

100,700
100,800
100,800
100,900
100,900

251,800
252,000
252,100
252,200
252,300

5,138,000
5,140,000
5,144,000
5,146,000
5,148,000

5,139,999
5,143,999
5,145,999
5,147,999
5,149,999

154,100
154,200
154,300
154,300
154,400

102,700
102,800
102,800
102,900
102,900

256,800
257,000
257,100
257,200
257,300

5,050,000
5,054,000
5,056,000
5,058,000
5,060,000

5,053,999
5,055,999
5,057,999
5,059,999
5,063,999

151,500
151,600
151,600
151,700
151,800

101,000
101,000
101,100
101,100
101,200

252,500
252,600
252,700
252,800
253,000

5,150,000
5,154,000
5,156,000
5,158,000
5,160,000

5,153,999
5,155,999
5,157,999
5,159,999
5,163,999

154,500
154,600
154,600
154,700
154,800

103,000
103,000
103,100
103,100
103,200

257,500
257,600
257,700
257,800
258,000

5,064,000
5,066,000
5,068,000
5,070,000
5,074,000

5,065,999
5,067,999
5,069,999
5,073,999
5,075,999

151,900
151,900
152,000
152,100
152,200

101,200
101,300
101,300
101,400
101,400

253,100
253,200
253,300
253,500
253,600

5,164,000
5,166,000
5,168,000
5,170,000
5,174,000

5,165,999
5,167,999
5,169,999
5,173,999
5,175,999

154,900
154,900
155,000
155,100
155,200

103,200
103,300
103,300
103,400
103,400

258,100
258,200
258,300
258,500
258,600

5,076,000
5,078,000
5,080,000
5,084,000
5,086,000

5,077,999
5,079,999
5,083,999
5,085,999
5,087,999

152,200
152,300
152,400
152,500
152,500

101,500
101,500
101,600
101,600
101,700

253,700
253,800
254,000
254,100
254,200

5,176,000
5,178,000
5,180,000
5,184,000
5,186,000

5,177,999
5,179,999
5,183,999
5,185,999
5,187,999

155,200
155,300
155,400
155,500
155,500

103,500
103,500
103,600
103,600
103,700

258,700
258,800
259,000
259,100
259,200

5,088,000
5,090,000
5,094,000
5,096,000
5,098,000

5,089,999
5,093,999
5,095,999
5,097,999
5,099,999

152,600
152,700
152,800
152,800
152,900

101,700
101,800
101,800
101,900
101,900

254,300
254,500
254,600
254,700
254,800

5,188,000
5,190,000
5,194,000
5,196,000
5,198,000

5,189,999
5,193,999
5,195,999
5,197,999
5,199,999

155,600
155,700
155,800
155,800
155,900

103,700
103,800
103,800
103,900
103,900

259,300
259,500
259,600
259,700
259,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

5,200,000
5,204,000
5,206,000
5,208,000
5,210,000

5,203,999
5,205,999
5,207,999
5,209,999
5,213,999

156,000
156,100
156,100
156,200
156,300

104,000
104,000
104,100
104,100
104,200

260,000
260,100
260,200
260,300
260,500

5,300,000
5,304,000
5,306,000
5,308,000
5,310,000

5,303,999
5,305,999
5,307,999
5,309,999
5,313,999

159,000
159,100
159,100
159,200
159,300

106,000
106,000
106,100
106,100
106,200

265,000
265,100
265,200
265,300
265,500円

5,214,000
5,216,000
5,218,000
5,220,000
5,224,000

5,215,999
5,217,999
5,219,999
5,223,999
5,225,999

156,400
156,400
156,500
156,600
156,700

104,200
104,300
104,300
104,400
104,400

260,600
260,700
260,800
261,000
261,100

5,314,000
5,316,000
5,318,000
5,320,000
5,324,000

5,315,999
5,317,999
5,319,999
5,323,999
5,325,999

159,400
159,400
159,500
159,600
159,700

106,200
106,300
106,300
106,400
106,400

265,600
265,700
265,800
266,000
266,100

5,226,000
5,228,000
5,230,000
5,234,000
5,236,000

5,227,999
5,229,999
5,233,999
5,235,999
5,237,999

156,700
156,800
156,900
157,000
157,000

104,500
104,500
104,600
104,600
104,700

261,200
261,300
261,500
261,600
261,700

5,326,000
5,328,000
5,330,000
5,334,000
5,336,000

5,327,999
5,329,999
5,333,999
5,335,999
5,337,999

159,700
159,800
159,900
160,000
160,000

106,500
106,500
106,600
106,600
106,700

266,200
266,300
266,500
266,600
266,700

5,238,000
5,240,000
5,244,000
5,246,000
5,248,000

5,239,999
5,243,999
5,245,999
5,247,999
5,249,999

157,100
157,200
157,300
157,300
157,400

104,700
104,800
104,800
104,900
104,900

261,800
262,000
262,100
262,200
262,300

5,338,000
5,340,000
5,344,000
5,346,000
5,348,000

5,339,999
5,343,999
5,345,999
5,347,999
5,349,999

160,100
160,200
160,300
160,300
160,400

106,700
106,800
106,800
106,900
106,900

266,800
267,000
267,100
267,200
267,300

5,250,000
5,254,000
5,256,000
5,258,000
5,260,000

5,253,999
5,255,999
5,257,999
5,259,999
5,263,999

157,500
157,600
157,600
157,700
157,800

105,000
105,000
105,100
105,100
105,200

262,500
262,600
262,700
262,800
263,000

5,350,000
5,354,000
5,356,000
5,358,000
5,360,000

5,353,999
5,355,999
5,357,999
5,359,999
5,363,999

160,500
160,600
160,600
160,700
160,800

107,000
107,000
107,100
107,100
107,200

267,500
267,600
267,700
267,800
268,000

5,264,000
5,266,000
5,268,000
5,270,000
5,274,000

5,265,999
5,267,999
5,269,999
5,273,999
5,275,999

157,900
157,900
158,000
158,100
158,200

105,200
105,300
105,300
105,400
105,400

263,100
263,200
263,300
263,500
263,600

5,364,000
5,366,000
5,368,000
5,370,000
5,374,000

5,365,999
5,367,999
5,369,999
5,373,999
5,375,999

160,900
160,900
161,000
161,100
161,200

107,200
107,300
107,300
107,400
107,400

268,100
268,200
268,300
268,500
268,600

5,276,000
5,278,000
5,280,000
5,284,000
5,286,000

5,277,999
5,279,999
5,283,999
5,285,999
5,287,999

158,200
158,300
158,400
158,500
158,500

105,500
105,500
105,600
105,600
105,700

263,700
263,800
264,000
264,100
264,200

5,376,000
5,378,000
5,380,000
5,384,000
5,386,000

5,377,999
5,379,999
5,383,999
5,385,999
5,387,999

161,200
161,300
161,400
161,500
161,500

107,500
107,500
107,600
107,600
107,700

268,700
268,800
269,000
269,100
269,200

5,288,000
5,290,000
5,294,000
5,296,000
5,298,000

5,289,999
5,293,999
5,295,999
5,297,999
5,299,999

158,600
158,700
158,800
158,800
158,900

105,700
105,800
105,800
105,900
105,900

264,300
264,500
264,600
264,700
264,800

5,388,000
5,390,000
5,394,000
5,396,000
5,398,000

5,389,999
5,393,999
5,395,999
5,397,999
5,399,999

161,600
161,700
161,800
161,800
161,900

107,700
107,800
107,800
107,900
107,900

269,300
269,500
269,600
269,700
269,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

5,400,000
5,404,000
5,406,000
5,408,000
5,410,000

5,403,999
5,405,999
5,407,999
5,409,999
5,413,999

162,000
162,100
162,100
162,200
162,300

108,000
108,000
108,100
108,100
108,200

270,000
270,100
270,200
270,300
270,500

5,500,000
5,504,000
5,506,000
5,508,000
5,510,000

5,503,999
5,505,999
5,507,999
5,509,999
5,513,999

165,000
165,100
165,100
165,200
165,300

110,000
110,000
110,100
110,100
110,200

275,000
275,100
275,200
275,300
275,500円

5,414,000
5,416,000
5,418,000
5,420,000
5,424,000

5,415,999
5,417,999
5,419,999
5,423,999
5,425,999

162,400
162,400
162,500
162,600
162,700

108,200
108,300
108,300
108,400
108,400

270,600
270,700
270,800
271,000
271,100

5,514,000
5,516,000
5,518,000
5,520,000
5,524,000

5,515,999
5,517,999
5,519,999
5,523,999
5,525,999

165,400
165,400
165,500
165,600
165,700

110,200
110,300
110,300
110,400
110,400

275,600
275,700
275,800
276,000
276,100

5,426,000
5,428,000
5,430,000
5,434,000
5,436,000

5,427,999
5,429,999
5,433,999
5,435,999
5,437,999

162,700
162,800
162,900
163,000
163,000

108,500
108,500
108,600
108,600
108,700

271,200
271,300
271,500
271,600
271,700

5,526,000
5,528,000
5,530,000
5,534,000
5,536,000

5,527,999
5,529,999
5,533,999
5,535,999
5,537,999

165,700
165,800
165,900
166,000
166,000

110,500
110,500
110,600
110,600
110,700

276,200
276,300
276,500
276,600
276,700

5,438,000
5,440,000
5,444,000
5,446,000
5,448,000

5,439,999
5,443,999
5,445,999
5,447,999
5,449,999

163,100
163,200
163,300
163,300
163,400

108,700
108,800
108,800
108,900
108,900

271,800
272,000
272,100
272,200
272,300

5,538,000
5,540,000
5,544,000
5,546,000
5,548,000

5,539,999
5,543,999
5,545,999
5,547,999
5,549,999

166,100
166,200
166,300
166,300
166,400

110,700
110,800
110,800
110,900
110,900

276,800
277,000
277,100
277,200
277,300

5,450,000
5,454,000
5,456,000
5,458,000
5,460,000

5,453,999
5,455,999
5,457,999
5,459,999
5,463,999

163,500
163,600
163,600
163,700
163,800

109,000
109,000
109,100
109,100
109,200

272,500
272,600
272,700
272,800
273,000

5,550,000
5,554,000
5,556,000
5,558,000
5,560,000

5,553,999
5,555,999
5,557,999
5,559,999
5,563,999

166,500
166,600
166,600
166,700
166,800

111,000
111,000
111,100
111,100
111,200

277,500
277,600
277,700
277,800
278,000

5,464,000
5,466,000
5,468,000
5,470,000
5,474,000

5,465,999
5,467,999
5,469,999
5,473,999
5,475,999

163,900
163,900
164,000
164,100
164,200

109,200
109,300
109,300
109,400
109,400

273,100
273,200
273,300
273,500
273,600

5,564,000
5,566,000
5,568,000
5,570,000
5,574,000

5,565,999
5,567,999
5,569,999
5,573,999
5,575,999

166,900
166,900
167,000
167,100
167,200

111,200
111,300
111,300
111,400
111,400

278,100
278,200
278,300
278,500
278,600

5,476,000
5,478,000
5,480,000
5,484,000
5,486,000

5,477,999
5,479,999
5,483,999
5,485,999
5,487,999

164,200
164,300
164,400
164,500
164,500

109,500
109,500
109,600
109,600
109,700

273,700
273,800
274,000
274,100
274,200

5,576,000
5,578,000
5,580,000
5,584,000
5,586,000

5,577,999
5,579,999
5,583,999
5,585,999
5,587,999

167,200
167,300
167,400
167,500
167,500

111,500
111,500
111,600
111,600
111,700

278,700
278,800
279,000
279,100
279,200

5,488,000
5,490,000
5,494,000
5,496,000
5,498,000

5,489,999
5,493,999
5,495,999
5,497,999
5,499,999

164,600
164,700
164,800
164,800
164,900

109,700
109,800
109,800
109,900
109,900

274,300
274,500
274,600
274,700
274,800

5,588,000
5,590,000
5,594,000
5,596,000
5,598,000

5,589,999
5,593,999
5,595,999
5,597,999
5,599,999

167,600
167,700
167,800
167,800
167,900

111,700
111,800
111,800
111,900
111,900

279,300
279,500
279,600
279,700
279,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

5,600,000
5,604,000
5,606,000
5,608,000
5,610,000

5,603,999
5,605,999
5,607,999
5,609,999
5,613,999

168,000
168,100
168,100
168,200
168,300

112,000
112,000
112,100
112,100
112,200

280,000
280,100
280,200
280,300
280,500

5,700,000
5,704,000
5,706,000
5,708,000
5,710,000

5,703,999
5,705,999
5,707,999
5,709,999
5,713,999

171,000
171,100
171,100
171,200
171,300

114,000
114,000
114,100
114,100
114,200

285,000
285,100
285,200
285,300
285,500円

5,614,000
5,616,000
5,618,000
5,620,000
5,624,000

5,615,999
5,617,999
5,619,999
5,623,999
5,625,999

168,400
168,400
168,500
168,600
168,700

112,200
112,300
112,300
112,400
112,400

280,600
280,700
280,800
281,000
281,100

5,714,000
5,716,000
5,718,000
5,720,000
5,724,000

5,715,999
5,717,999
5,719,999
5,723,999
5,725,999

171,400
171,400
171,500
171,600
171,700

114,200
114,300
114,300
114,400
114,400

285,600
285,700
285,800
286,000
286,100

5,626,000
5,628,000
5,630,000
5,634,000
5,636,000

5,627,999
5,629,999
5,633,999
5,635,999
5,637,999

168,700
168,800
168,900
169,000
169,000

112,500
112,500
112,600
112,600
112,700

281,200
281,300
281,500
281,600
281,700

5,726,000
5,728,000
5,730,000
5,734,000
5,736,000

5,727,999
5,729,999
5,733,999
5,735,999
5,737,999

171,700
171,800
171,900
172,000
172,000

114,500
114,500
114,600
114,600
114,700

286,200
286,300
286,500
286,600
286,700

5,638,000
5,640,000
5,644,000
5,646,000
5,648,000

5,639,999
5,643,999
5,645,999
5,647,999
5,649,999

169,100
169,200
169,300
169,300
169,400

112,700
112,800
112,800
112,900
112,900

281,800
282,000
282,100
282,200
282,300

5,738,000
5,740,000
5,744,000
5,746,000
5,748,000

5,739,999
5,743,999
5,745,999
5,747,999
5,749,999

172,100
172,200
172,300
172,300
172,400

114,700
114,800
114,800
114,900
114,900

286,800
287,000
287,100
287,200
287,300

5,650,000
5,654,000
5,656,000
5,658,000
5,660,000

5,653,999
5,655,999
5,657,999
5,659,999
5,663,999

169,500
169,600
169,600
169,700
169,800

113,000
113,000
113,100
113,100
113,200

282,500
282,600
282,700
282,800
283,000

5,750,000
5,754,000
5,756,000
5,758,000
5,760,000

5,753,999
5,755,999
5,757,999
5,759,999
5,763,999

172,500
172,600
172,600
172,700
172,800

115,000
115,000
115,100
115,100
115,200

287,500
287,600
287,700
287,800
288,000

5,664,000
5,666,000
5,668,000
5,670,000
5,674,000

5,665,999
5,667,999
5,669,999
5,673,999
5,675,999

169,900
169,900
170,000
170,100
170,200

113,200
113,300
113,300
113,400
113,400

283,100
283,200
283,300
283,500
283,600

5,764,000
5,766,000
5,768,000
5,770,000
5,774,000

5,765,999
5,767,999
5,769,999
5,773,999
5,775,999

172,900
172,900
173,000
173,100
173,200

115,200
115,300
115,300
115,400
115,400

288,100
288,200
288,300
288,500
288,600

5,676,000
5,678,000
5,680,000
5,684,000
5,686,000

5,677,999
5,679,999
5,683,999
5,685,999
5,687,999

170,200
170,300
170,400
170,500
170,500

113,500
113,500
113,600
113,600
113,700

283,700
283,800
284,000
284,100
284,200

5,776,000
5,778,000
5,780,000
5,784,000
5,786,000

5,777,999
5,779,999
5,783,999
5,785,999
5,787,999

173,200
173,300
173,400
173,500
173,500

115,500
115,500
115,600
115,600
115,700

288,700
288,800
289,000
289,100
289,200

5,688,000
5,690,000
5,694,000
5,696,000
5,698,000

5,689,999
5,693,999
5,695,999
5,697,999
5,699,999

170,600
170,700
170,800
170,800
170,900

113,700
113,800
113,800
113,900
113,900

284,300
284,500
284,600
284,700
284,800

5,788,000
5,790,000
5,794,000
5,796,000
5,798,000

5,789,999
5,793,999
5,795,999
5,797,999
5,799,999

173,600
173,700
173,800
173,800
173,900

115,700
115,800
115,800
115,900
115,900

289,300
289,500
289,600
289,700
289,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

5,800,000
5,804,000
5,806,000
5,808,000
5,810,000

5,803,999
5,805,999
5,807,999
5,809,999
5,813,999

174,000
174,100
174,100
174,200
174,300

116,000
116,000
116,100
116,100
116,200

290,000
290,100
290,200
290,300
290,500

5,900,000
5,904,000
5,906,000
5,908,000
5,910,000

5,903,999
5,905,999
5,907,999
5,909,999
5,913,999

177,000
177,100
177,100
177,200
177,300

118,000
118,000
118,100
118,100
118,200

295,000
295,100
295,200
295,300
295,500円

5,814,000
5,816,000
5,818,000
5,820,000
5,824,000

5,815,999
5,817,999
5,819,999
5,823,999
5,825,999

174,400
174,400
174,500
174,600
174,700

116,200
116,300
116,300
116,400
116,400

290,600
290,700
290,800
291,000
291,100

5,914,000
5,916,000
5,918,000
5,920,000
5,924,000

5,915,999
5,917,999
5,919,999
5,923,999
5,925,999

177,400
177,400
177,500
177,600
177,700

118,200
118,300
118,300
118,400
118,400

295,600
295,700
295,800
296,000
296,100

5,826,000
5,828,000
5,830,000
5,834,000
5,836,000

5,827,999
5,829,999
5,833,999
5,835,999
5,837,999

174,700
174,800
174,900
175,000
175,000

116,500
116,500
116,600
116,600
116,700

291,200
291,300
291,500
291,600
291,700

5,926,000
5,928,000
5,930,000
5,934,000
5,936,000

5,927,999
5,929,999
5,933,999
5,935,999
5,937,999

177,700
177,800
177,900
178,000
178,000

118,500
118,500
118,600
118,600
118,700

296,200
296,300
296,500
296,600
296,700

5,838,000
5,840,000
5,844,000
5,846,000
5,848,000

5,839,999
5,843,999
5,845,999
5,847,999
5,849,999

175,100
175,200
175,300
175,300
175,400

116,700
116,800
116,800
116,900
116,900

291,800
292,000
292,100
292,200
292,300

5,938,000
5,940,000
5,944,000
5,946,000
5,948,000

5,939,999
5,943,999
5,945,999
5,947,999
5,949,999

178,100
178,200
178,300
178,300
178,400

118,700
118,800
118,800
118,900
118,900

296,800
297,000
297,100
297,200
297,300

5,850,000
5,854,000
5,856,000
5,858,000
5,860,000

5,853,999
5,855,999
5,857,999
5,859,999
5,863,999

175,500
175,600
175,600
175,700
175,800

117,000
117,000
117,100
117,100
117,200

292,500
292,600
292,700
292,800
293,000

5,950,000
5,954,000
5,956,000
5,958,000
5,960,000

5,953,999
5,955,999
5,957,999
5,959,999
5,963,999

178,500
178,600
178,600
178,700
178,800

119,000
119,000
119,100
119,100
119,200

297,500
297,600
297,700
297,800
298,000

5,864,000
5,866,000
5,868,000
5,870,000
5,874,000

5,865,999
5,867,999
5,869,999
5,873,999
5,875,999

175,900
175,900
176,000
176,100
176,200

117,200
117,300
117,300
117,400
117,400

293,100
293,200
293,300
293,500
293,600

5,964,000
5,966,000
5,968,000
5,970,000
5,974,000

5,965,999
5,967,999
5,969,999
5,973,999
5,975,999

178,900
178,900
179,000
179,100
179,200

119,200
119,300
119,300
119,400
119,400

298,100
298,200
298,300
298,500
298,600

5,876,000
5,878,000
5,880,000
5,884,000
5,886,000

5,877,999
5,879,999
5,883,999
5,885,999
5,887,999

176,200
176,300
176,400
176,500
176,500

117,500
117,500
117,600
117,600
117,700

293,700
293,800
294,000
294,100
294,200

5,976,000
5,978,000
5,980,000
5,984,000
5,986,000

5,977,999
5,979,999
5,983,999
5,985,999
5,987,999

179,200
179,300
179,400
179,500
179,500

119,500
119,500
119,600
119,600
119,700

298,700
298,800
299,000
299,100
299,200

5,888,000
5,890,000
5,894,000
5,896,000
5,898,000

5,889,999
5,893,999
5,895,999
5,897,999
5,899,999

176,600
176,700
176,800
176,800
176,900

117,700
117,800
117,800
117,900
117,900

294,300
294,500
294,600
294,700
294,800

5,988,000
5,990,000
5,994,000
5,996,000
5,998,000

5,989,999
5,993,999
5,995,999
5,997,999
5,999,999

179,600
179,700
179,800
179,800
179,900

119,700
119,800
119,800
119,900
119,900

299,300
299,500
299,600
299,700
299,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

6,000,000
6,004,000
6,006,000
6,008,000
6,010,000

6,003,999
6,005,999
6,007,999
6,009,999
6,013,999

180,000
180,100
180,100
180,200
180,300

120,000
120,000
120,100
120,100
120,200

300,000
300,100
300,200
300,300
300,500

6,100,000
6,104,000
6,106,000
6,108,000
6,110,000

6,103,999
6,105,999
6,107,999
6,109,999
6,113,999

183,000
183,100
183,100
183,200
183,300

122,000
122,000
122,100
122,100
122,200

305,000
305,100
305,200
305,300
305,500円

6,014,000
6,016,000
6,018,000
6,020,000
6,024,000

6,015,999
6,017,999
6,019,999
6,023,999
6,025,999

180,400
180,400
180,500
180,600
180,700

120,200
120,300
120,300
120,400
120,400

300,600
300,700
300,800
301,000
301,100

6,114,000
6,116,000
6,118,000
6,120,000
6,124,000

6,115,999
6,117,999
6,119,999
6,123,999
6,125,999

183,400
183,400
183,500
183,600
183,700

122,200
122,300
122,300
122,400
122,400

305,600
305,700
305,800
306,000
306,100

6,026,000
6,028,000
6,030,000
6,034,000
6,036,000

6,027,999
6,029,999
6,033,999
6,035,999
6,037,999

180,700
180,800
180,900
181,000
181,000

120,500
120,500
120,600
120,600
120,700

301,200
301,300
301,500
301,600
301,700

6,126,000
6,128,000
6,130,000
6,134,000
6,136,000

6,127,999
6,129,999
6,133,999
6,135,999
6,137,999

183,700
183,800
183,900
184,000
184,000

122,500
122,500
122,600
122,600
122,700

306,200
306,300
306,500
306,600
306,700

6,038,000
6,040,000
6,044,000
6,046,000
6,048,000

6,039,999
6,043,999
6,045,999
6,047,999
6,049,999

181,100
181,200
181,300
181,300
181,400

120,700
120,800
120,800
120,900
120,900

301,800
302,000
302,100
302,200
302,300

6,138,000
6,140,000
6,144,000
6,146,000
6,148,000

6,139,999
6,143,999
6,145,999
6,147,999
6,149,999

184,100
184,200
184,300
184,300
184,400

122,700
122,800
122,800
122,900
122,900

306,800
307,000
307,100
307,200
307,300

6,050,000
6,054,000
6,056,000
6,058,000
6,060,000

6,053,999
6,055,999
6,057,999
6,059,999
6,063,999

181,500
181,600
181,600
181,700
181,800

121,000
121,000
121,100
121,100
121,200

302,500
302,600
302,700
302,800
303,000

6,150,000
6,154,000
6,156,000
6,158,000
6,160,000

6,153,999
6,155,999
6,157,999
6,159,999
6,163,999

184,500
184,600
184,600
184,700
184,800

123,000
123,000
123,100
123,100
123,200

307,500
307,600
307,700
307,800
308,000

6,064,000
6,066,000
6,068,000
6,070,000
6,074,000

6,065,999
6,067,999
6,069,999
6,073,999
6,075,999

181,900
181,900
182,000
182,100
182,200

121,200
121,300
121,300
121,400
121,400

303,100
303,200
303,300
303,500
303,600

6,164,000
6,166,000
6,168,000
6,170,000
6,174,000

6,165,999
6,167,999
6,169,999
6,173,999
6,175,999

184,900
184,900
185,000
185,100
185,200

123,200
123,300
123,300
123,400
123,400

308,100
308,200
308,300
308,500
308,600

6,076,000
6,078,000
6,080,000
6,084,000
6,086,000

6,077,999
6,079,999
6,083,999
6,085,999
6,087,999

182,200
182,300
182,400
182,500
182,500

121,500
121,500
121,600
121,600
121,700

303,700
303,800
304,000
304,100
304,200

6,176,000
6,178,000
6,180,000
6,184,000
6,186,000

6,177,999
6,179,999
6,183,999
6,185,999
6,187,999

185,200
185,300
185,400
185,500
185,500

123,500
123,500
123,600
123,600
123,700

308,700
308,800
309,000
309,100
309,200

6,088,000
6,090,000
6,094,000
6,096,000
6,098,000

6,089,999
6,093,999
6,095,999
6,097,999
6,099,999

182,600
182,700
182,800
182,800
182,900

121,700
121,800
121,800
121,900
121,900

304,300
304,500
304,600
304,700
304,800

6,188,000
6,190,000
6,194,000
6,196,000
6,198,000

6,189,999
6,193,999
6,195,999
6,197,999
6,199,999

185,600
185,700
185,800
185,800
185,900

123,700
123,800
123,800
123,900
123,900

309,300
309,500
309,600
309,700
309,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

6,200,000
6,204,000
6,206,000
6,208,000
6,210,000

6,203,999
6,205,999
6,207,999
6,209,999
6,213,999

186,000
186,100
186,100
186,200
186,300

124,000
124,000
124,100
124,100
124,200

310,000
310,100
310,200
310,300
310,500

6,300,000
6,304,000
6,306,000
6,308,000
6,310,000

6,303,999
6,305,999
6,307,999
6,309,999
6,313,999

189,000
189,100
189,100
189,200
189,300

126,000
126,000
126,100
126,100
126,200

315,000
315,100
315,200
315,300
315,500円

6,214,000
6,216,000
6,218,000
6,220,000
6,224,000

6,215,999
6,217,999
6,219,999
6,223,999
6,225,999

186,400
186,400
186,500
186,600
186,700

124,200
124,300
124,300
124,400
124,400

310,600
310,700
310,800
311,000
311,100

6,314,000
6,316,000
6,318,000
6,320,000
6,324,000

6,315,999
6,317,999
6,319,999
6,323,999
6,325,999

189,400
189,400
189,500
189,600
189,700

126,200
126,300
126,300
126,400
126,400

315,600
315,700
315,800
316,000
316,100

6,226,000
6,228,000
6,230,000
6,234,000
6,236,000

6,227,999
6,229,999
6,233,999
6,235,999
6,237,999

186,700
186,800
186,900
187,000
187,000

124,500
124,500
124,600
124,600
124,700

311,200
311,300
311,500
311,600
311,700

6,326,000
6,328,000
6,330,000
6,334,000
6,336,000

6,327,999
6,329,999
6,333,999
6,335,999
6,337,999

189,700
189,800
189,900
190,000
190,000

126,500
126,500
126,600
126,600
126,700

316,200
316,300
316,500
316,600
316,700

6,238,000
6,240,000
6,244,000
6,246,000
6,248,000

6,239,999
6,243,999
6,245,999
6,247,999
6,249,999

187,100
187,200
187,300
187,300
187,400

124,700
124,800
124,800
124,900
124,900

311,800
312,000
312,100
312,200
312,300

6,338,000
6,340,000
6,344,000
6,346,000
6,348,000

6,339,999
6,343,999
6,345,999
6,347,999
6,349,999

190,100
190,200
190,300
190,300
190,400

126,700
126,800
126,800
126,900
126,900

316,800
317,000
317,100
317,200
317,300

6,250,000
6,254,000
6,256,000
6,258,000
6,260,000

6,253,999
6,255,999
6,257,999
6,259,999
6,263,999

187,500
187,600
187,600
187,700
187,800

125,000
125,000
125,100
125,100
125,200

312,500
312,600
312,700
312,800
313,000

6,350,000
6,354,000
6,356,000
6,358,000
6,360,000

6,353,999
6,355,999
6,357,999
6,359,999
6,363,999

190,500
190,600
190,600
190,700
190,800

127,000
127,000
127,100
127,100
127,200

317,500
317,600
317,700
317,800
318,000

6,264,000
6,266,000
6,268,000
6,270,000
6,274,000

6,265,999
6,267,999
6,269,999
6,273,999
6,275,999

187,900
187,900
188,000
188,100
188,200

125,200
125,300
125,300
125,400
125,400

313,100
313,200
313,300
313,500
313,600

6,364,000
6,366,000
6,368,000
6,370,000
6,374,000

6,365,999
6,367,999
6,369,999
6,373,999
6,375,999

190,900
190,900
191,000
191,100
191,200

127,200
127,300
127,300
127,400
127,400

318,100
318,200
318,300
318,500
318,600

6,276,000
6,278,000
6,280,000
6,284,000
6,286,000

6,277,999
6,279,999
6,283,999
6,285,999
6,287,999

188,200
188,300
188,400
188,500
188,500

125,500
125,500
125,600
125,600
125,700

313,700
313,800
314,000
314,100
314,200

6,376,000
6,378,000
6,380,000
6,384,000
6,386,000

6,377,999
6,379,999
6,383,999
6,385,999
6,387,999

191,200
191,300
191,400
191,500
191,500

127,500
127,500
127,600
127,600
127,700

318,700
318,800
319,000
319,100
319,200

6,288,000
6,290,000
6,294,000
6,296,000
6,298,000

6,289,999
6,293,999
6,295,999
6,297,999
6,299,999

188,600
188,700
188,800
188,800
188,900

125,700
125,800
125,800
125,900
125,900

314,300
314,500
314,600
314,700
314,800

6,388,000
6,390,000
6,394,000
6,396,000
6,398,000

6,389,999
6,393,999
6,395,999
6,397,999
6,399,999

191,600
191,700
191,800
191,800
191,900

127,700
127,800
127,800
127,900
127,900

319,300
319,500
319,600
319,700
319,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

6,400,000
6,404,000
6,406,000
6,408,000
6,410,000

6,403,999
6,405,999
6,407,999
6,409,999
6,413,999

192,000
192,100
192,100
192,200
192,300

128,000
128,000
128,100
128,100
128,200

320,000
320,100
320,200
320,300
320,500

6,500,000
6,504,000
6,506,000
6,508,000
6,510,000

6,503,999
6,505,999
6,507,999
6,509,999
6,513,999

195,000
195,100
195,100
195,200
195,300

130,000
130,000
130,100
130,100
130,200

325,000
325,100
325,200
325,300
325,500円

6,414,000
6,416,000
6,418,000
6,420,000
6,424,000

6,415,999
6,417,999
6,419,999
6,423,999
6,425,999

192,400
192,400
192,500
192,600
192,700

128,200
128,300
128,300
128,400
128,400

320,600
320,700
320,800
321,000
321,100

6,514,000
6,516,000
6,518,000
6,520,000
6,524,000

6,515,999
6,517,999
6,519,999
6,523,999
6,525,999

195,400
195,400
195,500
195,600
195,700

130,200
130,300
130,300
130,400
130,400

325,600
325,700
325,800
326,000
326,100

6,426,000
6,428,000
6,430,000
6,434,000
6,436,000

6,427,999
6,429,999
6,433,999
6,435,999
6,437,999

192,700
192,800
192,900
193,000
193,000

128,500
128,500
128,600
128,600
128,700

321,200
321,300
321,500
321,600
321,700

6,526,000
6,528,000
6,530,000
6,534,000
6,536,000

6,527,999
6,529,999
6,533,999
6,535,999
6,537,999

195,700
195,800
195,900
196,000
196,000

130,500
130,500
130,600
130,600
130,700

326,200
326,300
326,500
326,600
326,700

6,438,000
6,440,000
6,444,000
6,446,000
6,448,000

6,439,999
6,443,999
6,445,999
6,447,999
6,449,999

193,100
193,200
193,300
193,300
193,400

128,700
128,800
128,800
128,900
128,900

321,800
322,000
322,100
322,200
322,300

6,538,000
6,540,000
6,544,000
6,546,000
6,548,000

6,539,999
6,543,999
6,545,999
6,547,999
6,549,999

196,100
196,200
196,300
196,300
196,400

130,700
130,800
130,800
130,900
130,900

326,800
327,000
327,100
327,200
327,300

6,450,000
6,454,000
6,456,000
6,458,000
6,460,000

6,453,999
6,455,999
6,457,999
6,459,999
6,463,999

193,500
193,600
193,600
193,700
193,800

129,000
129,000
129,100
129,100
129,200

322,500
322,600
322,700
322,800
323,000

6,550,000
6,554,000
6,556,000
6,558,000
6,560,000

6,553,999
6,555,999
6,557,999
6,559,999
6,563,999

196,500
196,600
196,600
196,700
196,800

131,000
131,000
131,100
131,100
131,200

327,500
327,600
327,700
327,800
328,000

6,464,000
6,466,000
6,468,000
6,470,000
6,474,000

6,465,999
6,467,999
6,469,999
6,473,999
6,475,999

193,900
193,900
194,000
194,100
194,200

129,200
129,300
129,300
129,400
129,400

323,100
323,200
323,300
323,500
323,600

6,564,000
6,566,000
6,568,000
6,570,000
6,574,000

6,565,999
6,567,999
6,569,999
6,573,999
6,575,999

196,900
196,900
197,000
197,100
197,200

131,200
131,300
131,300
131,400
131,400

328,100
328,200
328,300
328,500
328,600

6,476,000
6,478,000
6,480,000
6,484,000
6,486,000

6,477,999
6,479,999
6,483,999
6,485,999
6,487,999

194,200
194,300
194,400
194,500
194,500

129,500
129,500
129,600
129,600
129,700

323,700
323,800
324,000
324,100
324,200

6,576,000
6,578,000
6,580,000
6,584,000
6,586,000

6,577,999
6,579,999
6,583,999
6,585,999
6,587,999

197,200
197,300
197,400
197,500
197,500

131,500
131,500
131,600
131,600
131,700

328,700
328,800
329,000
329,100
329,200

6,488,000
6,490,000
6,494,000
6,496,000
6,498,000

6,489,999
6,493,999
6,495,999
6,497,999
6,499,999

194,600
194,700
194,800
194,800
194,900

129,700
129,800
129,800
129,900
129,900

324,300
324,500
324,600
324,700
324,800

6,588,000
6,590,000
6,594,000
6,596,000
6,598,000

6,589,999
6,593,999
6,595,999
6,597,999
6,599,999

197,600
197,700
197,800
197,800
197,900

131,700
131,800
131,800
131,900
131,900

329,300
329,500
329,600
329,700
329,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

6,600,000
6,604,000
6,606,000
6,608,000
6,610,000

6,603,999
6,605,999
6,607,999
6,609,999
6,613,999

198,000
198,100
198,100
198,200
198,300

132,000
132,000
132,100
132,100
132,200

330,000
330,100
330,200
330,300
330,500

6,700,000
6,704,000
6,706,000
6,708,000
6,710,000

6,703,999
6,705,999
6,707,999
6,709,999
6,713,999

201,000
201,100
201,100
201,200
201,300

134,000
134,000
134,100
134,100
134,200

335,000
335,100
335,200
335,300
335,500円

6,614,000
6,616,000
6,618,000
6,620,000
6,624,000

6,615,999
6,617,999
6,619,999
6,623,999
6,625,999

198,400
198,400
198,500
198,600
198,700

132,200
132,300
132,300
132,400
132,400

330,600
330,700
330,800
331,000
331,100

6,714,000
6,716,000
6,718,000
6,720,000
6,724,000

6,715,999
6,717,999
6,719,999
6,723,999
6,725,999

201,400
201,400
201,500
201,600
201,700

134,200
134,300
134,300
134,400
134,400

335,600
335,700
335,800
336,000
336,100

6,626,000
6,628,000
6,630,000
6,634,000
6,636,000

6,627,999
6,629,999
6,633,999
6,635,999
6,637,999

198,700
198,800
198,900
199,000
199,000

132,500
132,500
132,600
132,600
132,700

331,200
331,300
331,500
331,600
331,700

6,726,000
6,728,000
6,730,000
6,734,000
6,736,000

6,727,999
6,729,999
6,733,999
6,735,999
6,737,999

201,700
201,800
201,900
202,000
202,000

134,500
134,500
134,600
134,600
134,700

336,200
336,300
336,500
336,600
336,700

6,638,000
6,640,000
6,644,000
6,646,000
6,648,000

6,639,999
6,643,999
6,645,999
6,647,999
6,649,999

199,100
199,200
199,300
199,300
199,400

132,700
132,800
132,800
132,900
132,900

331,800
332,000
332,100
332,200
332,300

6,738,000
6,740,000
6,744,000
6,746,000
6,748,000

6,739,999
6,743,999
6,745,999
6,747,999
6,749,999

202,100
202,200
202,300
202,300
202,400

134,700
134,800
134,800
134,900
134,900

336,800
337,000
337,100
337,200
337,300

6,650,000
6,654,000
6,656,000
6,658,000
6,660,000

6,653,999
6,655,999
6,657,999
6,659,999
6,663,999

199,500
199,600
199,600
199,700
199,800

133,000
133,000
133,100
133,100
133,200

332,500
332,600
332,700
332,800
333,000

6,750,000
6,754,000
6,756,000
6,758,000
6,760,000

6,753,999
6,755,999
6,757,999
6,759,999
6,763,999

202,500
202,600
202,600
202,700
202,800

135,000
135,000
135,100
135,100
135,200

337,500
337,600
337,700
337,800
338,000

6,664,000
6,666,000
6,668,000
6,670,000
6,674,000

6,665,999
6,667,999
6,669,999
6,673,999
6,675,999

199,900
199,900
200,000
200,100
200,200

133,200
133,300
133,300
133,400
133,400

333,100
333,200
333,300
333,500
333,600

6,764,000
6,766,000
6,768,000
6,770,000
6,774,000

6,765,999
6,767,999
6,769,999
6,773,999
6,775,999

202,900
202,900
203,000
203,100
203,200

135,200
135,300
135,300
135,400
135,400

338,100
338,200
338,300
338,500
338,600

6,676,000
6,678,000
6,680,000
6,684,000
6,686,000

6,677,999
6,679,999
6,683,999
6,685,999
6,687,999

200,200
200,300
200,400
200,500
200,500

133,500
133,500
133,600
133,600
133,700

333,700
333,800
334,000
334,100
334,200

6,776,000
6,778,000
6,780,000
6,784,000
6,786,000

6,777,999
6,779,999
6,783,999
6,785,999
6,787,999

203,200
203,300
203,400
203,500
203,500

135,500
135,500
135,600
135,600
135,700

338,700
338,800
339,000
339,100
339,200

6,688,000
6,690,000
6,694,000
6,696,000
6,698,000

6,689,999
6,693,999
6,695,999
6,697,999
6,699,999

200,600
200,700
200,800
200,800
200,900

133,700
133,800
133,800
133,900
133,900

334,300
334,500
334,600
334,700
334,800

6,788,000
6,790,000
6,794,000
6,796,000
6,798,000

6,789,999
6,793,999
6,795,999
6,797,999
6,799,999

203,600
203,700
203,800
203,800
203,900

135,700
135,800
135,800
135,900
135,900

339,300
339,500
339,600
339,700
339,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

6,800,000
6,804,000
6,806,000
6,808,000
6,810,000

6,803,999
6,805,999
6,807,999
6,809,999
6,813,999

204,000
204,100
204,100
204,200
204,300

136,000
136,000
136,100
136,100
136,200

340,000
340,100
340,200
340,300
340,500

6,900,000
6,904,000
6,906,000
6,908,000
6,910,000

6,903,999
6,905,999
6,907,999
6,909,999
6,913,999

207,000
207,100
207,100
207,200
207,300

138,000
138,000
138,100
138,100
138,200

345,000
345,100
345,200
345,300
345,500円

6,814,000
6,816,000
6,818,000
6,820,000
6,824,000

6,815,999
6,817,999
6,819,999
6,823,999
6,825,999

204,400
204,400
204,500
204,600
204,700

136,200
136,300
136,300
136,400
136,400

340,600
340,700
340,800
341,000
341,100

6,914,000
6,916,000
6,918,000
6,920,000
6,924,000

6,915,999
6,917,999
6,919,999
6,923,999
6,925,999

207,400
207,400
207,500
207,600
207,700

138,200
138,300
138,300
138,400
138,400

345,600
345,700
345,800
346,000
346,100

6,826,000
6,828,000
6,830,000
6,834,000
6,836,000

6,827,999
6,829,999
6,833,999
6,835,999
6,837,999

204,700
204,800
204,900
205,000
205,000

136,500
136,500
136,600
136,600
136,700

341,200
341,300
341,500
341,600
341,700

6,926,000
6,928,000
6,930,000
6,934,000
6,936,000

6,927,999
6,929,999
6,933,999
6,935,999
6,937,999

207,700
207,800
207,900
208,000
208,000

138,500
138,500
138,600
138,600
138,700

346,200
346,300
346,500
346,600
346,700

6,838,000
6,840,000
6,844,000
6,846,000
6,848,000

6,839,999
6,843,999
6,845,999
6,847,999
6,849,999

205,100
205,200
205,300
205,300
205,400

136,700
136,800
136,800
136,900
136,900

341,800
342,000
342,100
342,200
342,300

6,938,000
6,940,000
6,944,000
6,946,000
6,948,000

6,939,999
6,943,999
6,945,999
6,947,999
6,949,999

208,100
208,200
208,300
208,300
208,400

138,700
138,800
138,800
138,900
138,900

346,800
347,000
347,100
347,200
347,300

6,850,000
6,854,000
6,856,000
6,858,000
6,860,000

6,853,999
6,855,999
6,857,999
6,859,999
6,863,999

205,500
205,600
205,600
205,700
205,800

137,000
137,000
137,100
137,100
137,200

342,500
342,600
342,700
342,800
343,000

6,950,000
6,954,000
6,956,000
6,958,000
6,960,000

6,953,999
6,955,999
6,957,999
6,959,999
6,963,999

208,500
208,600
208,600
208,700
208,800

139,000
139,000
139,100
139,100
139,200

347,500
347,600
347,700
347,800
348,000

6,864,000
6,866,000
6,868,000
6,870,000
6,874,000

6,865,999
6,867,999
6,869,999
6,873,999
6,875,999

205,900
205,900
206,000
206,100
206,200

137,200
137,300
137,300
137,400
137,400

343,100
343,200
343,300
343,500
343,600

6,964,000
6,966,000
6,968,000
6,970,000
6,974,000

6,965,999
6,967,999
6,969,999
6,973,999
6,975,999

208,900
208,900
209,000
209,100
209,200

139,200
139,300
139,300
139,400
139,400

348,100
348,200
348,300
348,500
348,600

6,876,000
6,878,000
6,880,000
6,884,000
6,886,000

6,877,999
6,879,999
6,883,999
6,885,999
6,887,999

206,200
206,300
206,400
206,500
206,500

137,500
137,500
137,600
137,600
137,700

343,700
343,800
344,000
344,100
344,200

6,976,000
6,978,000
6,980,000
6,984,000
6,986,000

6,977,999
6,979,999
6,983,999
6,985,999
6,987,999

209,200
209,300
209,400
209,500
209,500

139,500
139,500
139,600
139,600
139,700

348,700
348,800
349,000
349,100
349,200

6,888,000
6,890,000
6,894,000
6,896,000
6,898,000

6,889,999
6,893,999
6,895,999
6,897,999
6,899,999

206,600
206,700
206,800
206,800
206,900

137,700
137,800
137,800
137,900
137,900

344,300
344,500
344,600
344,700
344,800

6,988,000
6,990,000
6,994,000
6,996,000
6,998,000

6,989,999
6,993,999
6,995,999
6,997,999
6,999,999

209,600
209,700
209,800
209,800
209,900

139,700
139,800
139,800
139,900
139,900

349,300
349,500
349,600
349,700
349,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

7,000,000
7,004,000
7,006,000
7,008,000
7,010,000

7,003,999
7,005,999
7,007,999
7,009,999
7,013,999

210,000
210,100
210,100
210,200
210,300

140,000
140,000
140,100
140,100
140,200

350,000
350,100
350,200
350,300
350,500

7,100,000
7,104,000
7,106,000
7,108,000
7,110,000

7,103,999
7,105,999
7,107,999
7,109,999
7,113,999

213,000
213,100
213,100
213,200
213,300

142,000
142,000
142,100
142,100
142,200

355,000
355,100
355,200
355,300
355,500円

7,014,000
7,016,000
7,018,000
7,020,000
7,024,000

7,015,999
7,017,999
7,019,999
7,023,999
7,025,999

210,400
210,400
210,500
210,600
210,700

140,200
140,300
140,300
140,400
140,400

350,600
350,700
350,800
351,000
351,100

7,114,000
7,116,000
7,118,000
7,120,000
7,124,000

7,115,999
7,117,999
7,119,999
7,123,999
7,125,999

213,400
213,400
213,500
213,600
213,700

142,200
142,300
142,300
142,400
142,400

355,600
355,700
355,800
356,000
356,100

7,026,000
7,028,000
7,030,000
7,034,000
7,036,000

7,027,999
7,029,999
7,033,999
7,035,999
7,037,999

210,700
210,800
210,900
211,000
211,000

140,500
140,500
140,600
140,600
140,700

351,200
351,300
351,500
351,600
351,700

7,126,000
7,128,000
7,130,000
7,134,000
7,136,000

7,127,999
7,129,999
7,133,999
7,135,999
7,137,999

213,700
213,800
213,900
214,000
214,000

142,500
142,500
142,600
142,600
142,700

356,200
356,300
356,500
356,600
356,700

7,038,000
7,040,000
7,044,000
7,046,000
7,048,000

7,039,999
7,043,999
7,045,999
7,047,999
7,049,999

211,100
211,200
211,300
211,300
211,400

140,700
140,800
140,800
140,900
140,900

351,800
352,000
352,100
352,200
352,300

7,138,000
7,140,000
7,144,000
7,146,000
7,148,000

7,139,999
7,143,999
7,145,999
7,147,999
7,149,999

214,100
214,200
214,300
214,300
214,400

142,700
142,800
142,800
142,900
142,900

356,800
357,000
357,100
357,200
357,300

7,050,000
7,054,000
7,056,000
7,058,000
7,060,000

7,053,999
7,055,999
7,057,999
7,059,999
7,063,999

211,500
211,600
211,600
211,700
211,800

141,000
141,000
141,100
141,100
141,200

352,500
352,600
352,700
352,800
353,000

7,150,000
7,154,000
7,156,000
7,158,000
7,160,000

7,153,999
7,155,999
7,157,999
7,159,999
7,163,999

214,500
214,600
214,600
214,700
214,800

143,000
143,000
143,100
143,100
143,200

357,500
357,600
357,700
357,800
358,000

7,064,000
7,066,000
7,068,000
7,070,000
7,074,000

7,065,999
7,067,999
7,069,999
7,073,999
7,075,999

211,900
211,900
212,000
212,100
212,200

141,200
141,300
141,300
141,400
141,400

353,100
353,200
353,300
353,500
353,600

7,164,000
7,166,000
7,168,000
7,170,000
7,174,000

7,165,999
7,167,999
7,169,999
7,173,999
7,175,999

214,900
214,900
215,000
215,100
215,200

143,200
143,300
143,300
143,400
143,400

358,100
358,200
358,300
358,500
358,600

7,076,000
7,078,000
7,080,000
7,084,000
7,086,000

7,077,999
7,079,999
7,083,999
7,085,999
7,087,999

212,200
212,300
212,400
212,500
212,500

141,500
141,500
141,600
141,600
141,700

353,700
353,800
354,000
354,100
354,200

7,176,000
7,178,000
7,180,000
7,184,000
7,186,000

7,177,999
7,179,999
7,183,999
7,185,999
7,187,999

215,200
215,300
215,400
215,500
215,500

143,500
143,500
143,600
143,600
143,700

358,700
358,800
359,000
359,100
359,200

7,088,000
7,090,000
7,094,000
7,096,000
7,098,000

7,089,999
7,093,999
7,095,999
7,097,999
7,099,999

212,600
212,700
212,800
212,800
212,900

141,700
141,800
141,800
141,900
141,900

354,300
354,500
354,600
354,700
354,800

7,188,000
7,190,000
7,194,000
7,196,000
7,198,000

7,189,999
7,193,999
7,195,999
7,197,999
7,199,999

215,600
215,700
215,800
215,800
215,900

143,700
143,800
143,800
143,900
143,900

359,300
359,500
359,600
359,700
359,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

7,200,000
7,204,000
7,206,000
7,208,000
7,210,000

7,203,999
7,205,999
7,207,999
7,209,999
7,213,999

216,000
216,100
216,100
216,200
216,300

144,000
144,000
144,100
144,100
144,200

360,000
360,100
360,200
360,300
360,500

7,300,000
7,304,000
7,306,000
7,308,000
7,310,000

7,303,999
7,305,999
7,307,999
7,309,999
7,313,999

219,000
219,100
219,100
219,200
219,300

146,000
146,000
146,100
146,100
146,200

365,000
365,100
365,200
365,300
365,500円

7,214,000
7,216,000
7,218,000
7,220,000
7,224,000

7,215,999
7,217,999
7,219,999
7,223,999
7,225,999

216,400
216,400
216,500
216,600
216,700

144,200
144,300
144,300
144,400
144,400

360,600
360,700
360,800
361,000
361,100

7,314,000
7,316,000
7,318,000
7,320,000
7,324,000

7,315,999
7,317,999
7,319,999
7,323,999
7,325,999

219,400
219,400
219,500
219,600
219,700

146,200
146,300
146,300
146,400
146,400

365,600
365,700
365,800
366,000
366,100

7,226,000
7,228,000
7,230,000
7,234,000
7,236,000

7,227,999
7,229,999
7,233,999
7,235,999
7,237,999

216,700
216,800
216,900
217,000
217,000

144,500
144,500
144,600
144,600
144,700

361,200
361,300
361,500
361,600
361,700

7,326,000
7,328,000
7,330,000
7,334,000
7,336,000

7,327,999
7,329,999
7,333,999
7,335,999
7,337,999

219,700
219,800
219,900
220,000
220,000

146,500
146,500
146,600
146,600
146,700

366,200
366,300
366,500
366,600
366,700

7,238,000
7,240,000
7,244,000
7,246,000
7,248,000

7,239,999
7,243,999
7,245,999
7,247,999
7,249,999

217,100
217,200
217,300
217,300
217,400

144,700
144,800
144,800
144,900
144,900

361,800
362,000
362,100
362,200
362,300

7,338,000
7,340,000
7,344,000
7,346,000
7,348,000

7,339,999
7,343,999
7,345,999
7,347,999
7,349,999

220,100
220,200
220,300
220,300
220,400

146,700
146,800
146,800
146,900
146,900

366,800
367,000
367,100
367,200
367,300

7,250,000
7,254,000
7,256,000
7,258,000
7,260,000

7,253,999
7,255,999
7,257,999
7,259,999
7,263,999

217,500
217,600
217,600
217,700
217,800

145,000
145,000
145,100
145,100
145,200

362,500
362,600
362,700
362,800
363,000

7,350,000
7,354,000
7,356,000
7,358,000
7,360,000

7,353,999
7,355,999
7,357,999
7,359,999
7,363,999

220,500
220,600
220,600
220,700
220,800

147,000
147,000
147,100
147,100
147,200

367,500
367,600
367,700
367,800
368,000

7,264,000
7,266,000
7,268,000
7,270,000
7,274,000

7,265,999
7,267,999
7,269,999
7,273,999
7,275,999

217,900
217,900
218,000
218,100
218,200

145,200
145,300
145,300
145,400
145,400

363,100
363,200
363,300
363,500
363,600

7,364,000
7,366,000
7,368,000
7,370,000
7,374,000

7,365,999
7,367,999
7,369,999
7,373,999
7,375,999

220,900
220,900
221,000
221,100
221,200

147,200
147,300
147,300
147,400
147,400

368,100
368,200
368,300
368,500
368,600

7,276,000
7,278,000
7,280,000
7,284,000
7,286,000

7,277,999
7,279,999
7,283,999
7,285,999
7,287,999

218,200
218,300
218,400
218,500
218,500

145,500
145,500
145,600
145,600
145,700

363,700
363,800
364,000
364,100
364,200

7,376,000
7,378,000
7,380,000
7,384,000
7,386,000

7,377,999
7,379,999
7,383,999
7,385,999
7,387,999

221,200
221,300
221,400
221,500
221,500

147,500
147,500
147,600
147,600
147,700

368,700
368,800
369,000
369,100
369,200

7,288,000
7,290,000
7,294,000
7,296,000
7,298,000

7,289,999
7,293,999
7,295,999
7,297,999
7,299,999

218,600
218,700
218,800
218,800
218,900

145,700
145,800
145,800
145,900
145,900

364,300
364,500
364,600
364,700
364,800

7,388,000
7,390,000
7,394,000
7,396,000
7,398,000

7,389,999
7,393,999
7,395,999
7,397,999
7,399,999

221,600
221,700
221,800
221,800
221,900

147,700
147,800
147,800
147,900
147,900

369,300
369,500
369,600
369,700
369,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

7,400,000
7,404,000
7,406,000
7,408,000
7,410,000

7,403,999
7,405,999
7,407,999
7,409,999
7,413,999

222,000
222,100
222,100
222,200
222,300

148,000
148,000
148,100
148,100
148,200

370,000
370,100
370,200
370,300
370,500

7,500,000
7,504,000
7,506,000
7,508,000
7,510,000

7,503,999
7,505,999
7,507,999
7,509,999
7,513,999

225,000
225,100
225,100
225,200
225,300

150,000
150,000
150,100
150,100
150,200

375,000
375,100
375,200
375,300
375,500円

7,414,000
7,416,000
7,418,000
7,420,000
7,424,000

7,415,999
7,417,999
7,419,999
7,423,999
7,425,999

222,400
222,400
222,500
222,600
222,700

148,200
148,300
148,300
148,400
148,400

370,600
370,700
370,800
371,000
371,100

7,514,000
7,516,000
7,518,000
7,520,000
7,524,000

7,515,999
7,517,999
7,519,999
7,523,999
7,525,999

225,400
225,400
225,500
225,600
225,700

150,200
150,300
150,300
150,400
150,400

375,600
375,700
375,800
376,000
376,100

7,426,000
7,428,000
7,430,000
7,434,000
7,436,000

7,427,999
7,429,999
7,433,999
7,435,999
7,437,999

222,700
222,800
222,900
223,000
223,000

148,500
148,500
148,600
148,600
148,700

371,200
371,300
371,500
371,600
371,700

7,526,000
7,528,000
7,530,000
7,534,000
7,536,000

7,527,999
7,529,999
7,533,999
7,535,999
7,537,999

225,700
225,800
225,900
226,000
226,000

150,500
150,500
150,600
150,600
150,700

376,200
376,300
376,500
376,600
376,700

7,438,000
7,440,000
7,444,000
7,446,000
7,448,000

7,439,999
7,443,999
7,445,999
7,447,999
7,449,999

223,100
223,200
223,300
223,300
223,400

148,700
148,800
148,800
148,900
148,900

371,800
372,000
372,100
372,200
372,300

7,538,000
7,540,000
7,544,000
7,546,000
7,548,000

7,539,999
7,543,999
7,545,999
7,547,999
7,549,999

226,100
226,200
226,300
226,300
226,400

150,700
150,800
150,800
150,900
150,900

376,800
377,000
377,100
377,200
377,300

7,450,000
7,454,000
7,456,000
7,458,000
7,460,000

7,453,999
7,455,999
7,457,999
7,459,999
7,463,999

223,500
223,600
223,600
223,700
223,800

149,000
149,000
149,100
149,100
149,200

372,500
372,600
372,700
372,800
373,000

7,550,000
7,554,000
7,556,000
7,558,000
7,560,000

7,553,999
7,555,999
7,557,999
7,559,999
7,563,999

226,500
226,600
226,600
226,700
226,800

151,000
151,000
151,100
151,100
151,200

377,500
377,600
377,700
377,800
378,000

7,464,000
7,466,000
7,468,000
7,470,000
7,474,000

7,465,999
7,467,999
7,469,999
7,473,999
7,475,999

223,900
223,900
224,000
224,100
224,200

149,200
149,300
149,300
149,400
149,400

373,100
373,200
373,300
373,500
373,600

7,564,000
7,566,000
7,568,000
7,570,000
7,574,000

7,565,999
7,567,999
7,569,999
7,573,999
7,575,999

226,900
226,900
227,000
227,100
227,200

151,200
151,300
151,300
151,400
151,400

378,100
378,200
378,300
378,500
378,600

7,476,000
7,478,000
7,480,000
7,484,000
7,486,000

7,477,999
7,479,999
7,483,999
7,485,999
7,487,999

224,200
224,300
224,400
224,500
224,500

149,500
149,500
149,600
149,600
149,700

373,700
373,800
374,000
374,100
374,200

7,576,000
7,578,000
7,580,000
7,584,000
7,586,000

7,577,999
7,579,999
7,583,999
7,585,999
7,587,999

227,200
227,300
227,400
227,500
227,500

151,500
151,500
151,600
151,600
151,700

378,700
378,800
379,000
379,100
379,200

7,488,000
7,490,000
7,494,000
7,496,000
7,498,000

7,489,999
7,493,999
7,495,999
7,497,999
7,499,999

224,600
224,700
224,800
224,800
224,900

149,700
149,800
149,800
149,900
149,900

374,300
374,500
374,600
374,700
374,800

7,588,000
7,590,000
7,594,000
7,596,000
7,598,000

7,589,999
7,593,999
7,595,999
7,597,999
7,599,999

227,600
227,700
227,800
227,800
227,900

151,700
151,800
151,800
151,900
151,900

379,300
379,500
379,600
379,700
379,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

7,600,000
7,604,000
7,606,000
7,608,000
7,610,000

7,603,999
7,605,999
7,607,999
7,609,999
7,613,999

228,000
228,100
228,100
228,200
228,300

152,000
152,000
152,100
152,100
152,200

380,000
380,100
380,200
380,300
380,500

7,700,000
7,704,000
7,706,000
7,708,000
7,710,000

7,703,999
7,705,999
7,707,999
7,709,999
7,713,999

231,000
231,100
231,100
231,200
231,300

154,000
154,000
154,100
154,100
154,200

385,000
385,100
385,200
385,300
385,500円

7,614,000
7,616,000
7,618,000
7,620,000
7,624,000

7,615,999
7,617,999
7,619,999
7,623,999
7,625,999

228,400
228,400
228,500
228,600
228,700

152,200
152,300
152,300
152,400
152,400

380,600
380,700
380,800
381,000
381,100

7,714,000
7,716,000
7,718,000
7,720,000
7,724,000

7,715,999
7,717,999
7,719,999
7,723,999
7,725,999

231,400
231,400
231,500
231,600
231,700

154,200
154,300
154,300
154,400
154,400

385,600
385,700
385,800
386,000
386,100

7,626,000
7,628,000
7,630,000
7,634,000
7,636,000

7,627,999
7,629,999
7,633,999
7,635,999
7,637,999

228,700
228,800
228,900
229,000
229,000

152,500
152,500
152,600
152,600
152,700

381,200
381,300
381,500
381,600
381,700

7,726,000
7,728,000
7,730,000
7,734,000
7,736,000

7,727,999
7,729,999
7,733,999
7,735,999
7,737,999

231,700
231,800
231,900
232,000
232,000

154,500
154,500
154,600
154,600
154,700

386,200
386,300
386,500
386,600
386,700

7,638,000
7,640,000
7,644,000
7,646,000
7,648,000

7,639,999
7,643,999
7,645,999
7,647,999
7,649,999

229,100
229,200
229,300
229,300
229,400

152,700
152,800
152,800
152,900
152,900

381,800
382,000
382,100
382,200
382,300

7,738,000
7,740,000
7,744,000
7,746,000
7,748,000

7,739,999
7,743,999
7,745,999
7,747,999
7,749,999

232,100
232,200
232,300
232,300
232,400

154,700
154,800
154,800
154,900
154,900

386,800
387,000
387,100
387,200
387,300

7,650,000
7,654,000
7,656,000
7,658,000
7,660,000

7,653,999
7,655,999
7,657,999
7,659,999
7,663,999

229,500
229,600
229,600
229,700
229,800

153,000
153,000
153,100
153,100
153,200

382,500
382,600
382,700
382,800
383,000

7,750,000
7,754,000
7,756,000
7,758,000
7,760,000

7,753,999
7,755,999
7,757,999
7,759,999
7,763,999

232,500
232,600
232,600
232,700
232,800

155,000
155,000
155,100
155,100
155,200

387,500
387,600
387,700
387,800
388,000

7,664,000
7,666,000
7,668,000
7,670,000
7,674,000

7,665,999
7,667,999
7,669,999
7,673,999
7,675,999

229,900
229,900
230,000
230,100
230,200

153,200
153,300
153,300
153,400
153,400

383,100
383,200
383,300
383,500
383,600

7,764,000
7,766,000
7,768,000
7,770,000
7,774,000

7,765,999
7,767,999
7,769,999
7,773,999
7,775,999

232,900
232,900
233,000
233,100
233,200

155,200
155,300
155,300
155,400
155,400

388,100
388,200
388,300
388,500
388,600

7,676,000
7,678,000
7,680,000
7,684,000
7,686,000

7,677,999
7,679,999
7,683,999
7,685,999
7,687,999

230,200
230,300
230,400
230,500
230,500

153,500
153,500
153,600
153,600
153,700

383,700
383,800
384,000
384,100
384,200

7,776,000
7,778,000
7,780,000
7,784,000
7,786,000

7,777,999
7,779,999
7,783,999
7,785,999
7,787,999

233,200
233,300
233,400
233,500
233,500

155,500
155,500
155,600
155,600
155,700

388,700
388,800
389,000
389,100
389,200

7,688,000
7,690,000
7,694,000
7,696,000
7,698,000

7,689,999
7,693,999
7,695,999
7,697,999
7,699,999

230,600
230,700
230,800
230,800
230,900

153,700
153,800
153,800
153,900
153,900

384,300
384,500
384,600
384,700
384,800

7,788,000
7,790,000
7,794,000
7,796,000
7,798,000

7,789,999
7,793,999
7,795,999
7,797,999
7,799,999

233,600
233,700
233,800
233,800
233,900

155,700
155,800
155,800
155,900
155,900

389,300
389,500
389,600
389,700
389,800

退職所得に係る道府県民税・市町村民税の特別徴収税額早見表（平成25年1月1日以降適用）
退職所得控除額控除後の退職手当等の金額 (2分の1前)
か

ら

ま
円

で

退職所得控除額控除後の退職手当等の金額 (2分の1前)

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

か

ら

ま

で

特別徴収税額

市町村民税
道府県民税（特別区民税） （都 民 税）
円
円
円

合

計

円

円

7,800,000
7,804,000
7,806,000
7,808,000
7,810,000

7,803,999
7,805,999
7,807,999
7,809,999
7,813,999

234,000
234,100
234,100
234,200
234,300

156,000
156,000
156,100
156,100
156,200

390,000
390,100
390,200
390,300
390,500

7,900,000
7,904,000
7,906,000
7,908,000
7,910,000

7,903,999
7,905,999
7,907,999
7,909,999
7,913,999

237,000
237,100
237,100
237,200
237,300

158,000
158,000
158,100
158,100
158,200

395,000
395,100
395,200
395,300
395,500円

7,814,000
7,816,000
7,818,000
7,820,000
7,824,000

7,815,999
7,817,999
7,819,999
7,823,999
7,825,999

234,400
234,400
234,500
234,600
234,700

156,200
156,300
156,300
156,400
156,400

390,600
390,700
390,800
391,000
391,100

7,914,000
7,916,000
7,918,000
7,920,000
7,924,000

7,915,999
7,917,999
7,919,999
7,923,999
7,925,999

237,400
237,400
237,500
237,600
237,700

158,200
158,300
158,300
158,400
158,400

395,600
395,700
395,800
396,000
396,100

7,826,000
7,828,000
7,830,000
7,834,000
7,836,000

7,827,999
7,829,999
7,833,999
7,835,999
7,837,999

234,700
234,800
234,900
235,000
235,000

156,500
156,500
156,600
156,600
156,700

391,200
391,300
391,500
391,600
391,700

7,926,000
7,928,000
7,930,000
7,934,000
7,936,000

7,927,999
7,929,999
7,933,999
7,935,999
7,937,999

237,700
237,800
237,900
238,000
238,000

158,500
158,500
158,600
158,600
158,700

396,200
396,300
396,500
396,600
396,700

7,838,000
7,840,000
7,844,000
7,846,000
7,848,000

7,839,999
7,843,999
7,845,999
7,847,999
7,849,999

235,100
235,200
235,300
235,300
235,400

156,700
156,800
156,800
156,900
156,900

391,800
392,000
392,100
392,200
392,300

7,938,000
7,940,000
7,944,000
7,946,000
7,948,000

7,939,999
7,943,999
7,945,999
7,947,999
7,949,999

238,100
238,200
238,300
238,300
238,400

158,700
158,800
158,800
158,900
158,900

396,800
397,000
397,100
397,200
397,300

7,850,000
7,854,000
7,856,000
7,858,000
7,860,000

7,853,999
7,855,999
7,857,999
7,859,999
7,863,999

235,500
235,600
235,600
235,700
235,800

157,000
157,000
157,100
157,100
157,200

392,500
392,600
392,700
392,800
393,000

7,950,000
7,954,000
7,956,000
7,958,000
7,960,000

7,953,999
7,955,999
7,957,999
7,959,999
7,963,999

238,500
238,600
238,600
238,700
238,800

159,000
159,000
159,100
159,100
159,200

397,500
397,600
397,700
397,800
398,000

7,864,000
7,866,000
7,868,000
7,870,000
7,874,000

7,865,999
7,867,999
7,869,999
7,873,999
7,875,999

235,900
235,900
236,000
236,100
236,200

157,200
157,300
157,300
157,400
157,400

393,100
393,200
393,300
393,500
393,600

7,964,000
7,966,000
7,968,000
7,970,000
7,974,000

7,965,999
7,967,999
7,969,999
7,973,999
7,975,999

238,900
238,900
239,000
239,100
239,200

159,200
159,300
159,300
159,400
159,400

398,100
398,200
398,300
398,500
398,600

7,876,000
7,878,000
7,880,000
7,884,000
7,886,000

7,877,999
7,879,999
7,883,999
7,885,999
7,887,999

236,200
236,300
236,400
236,500
236,500

157,500
157,500
157,600
157,600
157,700

393,700
393,800
394,000
394,100
394,200

7,976,000
7,978,000
7,980,000
7,984,000
7,986,000

7,977,999
7,979,999
7,983,999
7,985,999
7,987,999

239,200
239,300
239,400
239,500
239,500

159,500
159,500
159,600
159,600
159,700

398,700
398,800
399,000
399,100
399,200

7,888,000
7,890,000
7,894,000
7,896,000
7,898,000

7,889,999
7,893,999
7,895,999
7,897,999
7,899,999

236,600
236,700
236,800
236,800
236,900

157,700
157,800
157,800
157,900
157,900

394,300
394,500
394,600
394,700
394,800

7,988,000
7,990,000
7,994,000
7,996,000
7,998,000

7,989,999
7,993,999
7,995,999
7,997,999
7,999,999

239,600
239,700
239,800
239,800
239,900

159,700
159,800
159,800
159,900
159,900

399,300
399,500
399,600
399,700
399,800