目次Ⅰ 市 町 村 税 の概 況
第１ 租 税 収 入 ················································································································· ２
１ 租税 収入の推 移（昭 和 50 年 度以降） ····································································· ２２ 租税 収入に占 める市 町村税収 入の割合 ································································ ４
３ 租税 収入に占 める直 接税及び間接 税の割合 ························································ ４４ 租税 負担 率及び構成 割合の推移 ············································································ ６
第２ 市 町 村 税 収 入 ········································································································ ７
１ 市町 村税 収入の状 況································································································· ７（1） 市 町村税 収入の推 移 ···························································································· ７（2） 歳 入総額に占める市町村税 収入の割 合 ·························································· ７（3） 市 町村税 負担 率の推移······················································································· ９（4） 県 民１人 当たり市町 村税負担 額の推移 ···························································· ９２ 税目 別市 町村税 収入 の状況（兵 庫県） ··································································· 11（1） 令 和元年 度税 目別 市町村税 収入の特 徴 ·· ························································ 11（2） 税 目別構 成割 合の状況······················································································· 12（3） 税 目別伸 長状 況 ···································································································· 13
第３ 市 町村 税の税率 採 用状況及び不 均一課 税 の実施状況 ······································· 15
１ 税率の採用状 況·········································································································· 15

２ 不均 一課 税の実施 状 況···························································································· 16

第４ 市 町村 税の徴収 率 及び徴税職員 等 ·········································································· 17
１ 徴収率 ··················································································································· 17（1） 市 町村税 徴収 率 ···································································································· 17（2） 市 町村民 税及び固 定資産税の徴収率····························································· 18

２ 徴税 職員 ······················································································································· 19３ 徴税費 ··················································································································· 20

Ⅱ 税目 別市町 村税の状 況
第１ 市 町 村 民 税 ················································································································· 22
１ 個人 均等 割の納税 義 務者数等 ················································································ 22
２ 法人 均等 割及び法人 税割 の納税 義務者 数························································· 23（1） 法 人均等 割の納税 義務者数 ··············································································· 23（2） 法 人税割の納税義 務者数 ··················································································· 24
３ 所得（1） 総 括

割 ··················································································································· 25······················································································································· 25（2） 納 税義務 者数········································································································ 26（3） 総 所得金 額等の状 況··························································································· 28（4） 所 得控除の状況···································································································· 29（5） 所 得割額の状況···································································································· 30（6） 給 与所得 金額の状 況 ···························································································· 31

（7） 土 地建物 等の譲渡 所得に係る分 離課税の状況··············································· 32（参考） 住民 税（総 合課 税）のうち、配当所 得・利 子所得に係るもの ····················· 33（参考） 非課 税限度 額 及び課税最低 限の状況 ························································· 33（参考） 個人 住民税の徴 収対策 ··················································································· 34
第２ 固 定 資 産 税（交付金 を除く） ················································································ 35
１ 資産 別収 入額の推 移································································································· 35

２ 資産 別構 成割合の推 移 ····························································································· 35
３ 土地·························································································································· 39（1） 主 要地目の評価地 積等の状況·········································································· 39（2） 提 示平均 価額の動 向 ···························································································· 42
４ 家屋························································································································· 43（1） 決 定価格 及び床面 積 ···························································································· 43（2） 新 築住宅 等に対する軽減措置の状況 ······························································· 46
５ 償却 資産 ······················································································································· 47
第３ 国 有資 産等所 在市 町村交付 金 ·················································································· 48
第４ 軽 自 動 車 税 ················································································································· 49
１ 課税 台数 ······················································································································· 49
２ 調 定 額 ······················································································································ 50
第５ 市 町村たばこ税 ·············································································································· 51
第６ 鉱産税 ····················································································································· 52

第７ 特 別土 地保有 税············································································································ 53

第８ 市 町村 法定外 普通 税・目的 税 ···················································································· 54
第９ 入湯税 ····················································································································· 55

１ 入湯 客数 等の推移 ······································································································ 55
２ 使途 状況 ······················································································································· 55
第 10 事 業 所 税 ················································································································· 56
１ 課税 標準 額及び税額 ·································································································· 56
２ 使途 状況 ······················································································································· 56
第 11 都市計画税··················································································································· 57

１ 課税 団体 数 ··················································································································· 57
２ 課税 区域 面積 ················································································································· 57
３ 地積 及び床面積·········································································································· 58

４ 決定 価格 ························································································································· 58
５ 課税 標準 額 ··················································································································· 59
６ 使途状 況 ························································································································ 60
第 12

国民健康保 険税（料） ·································································································· 61

１ 国民 健康 保険税・国 民健康保 険料採 用別 市 町数 ··············································· 61
２ 加入 世帯 割合及び被 保険者数の推移··································································· 61

３ 国民 健康 保険税（料）の収入状況 ············································································ 62
４ 徴収 率の推移 ··············································································································· 63

５ 応能 割及び応益 割の比率 ························································································· 64
６ 減
Ⅲ 資料免

······················································································································· 64

編

第１ 参 考 資 料 ················································································································· 67
第１表 市町 別税率 採用 状況 （令 和２年 度） ·································································· 68
第２表 市町 別税収 等一 般財源割 合の状況 （令和 ２年度）····································· 70

第３表 市町 別税目 別調 定・収入の状況 （令 和２年 度） ·············································· 72
第４表 税目 別徴収 率の推移 ··························································································· 81
第５表 市町 別徴収 率の推移 ··························································································· 82
第６表 市町 別徴税 職員 の状況 （令 和２年３月 31 日現在） ···· ·································· 87
第７表 市町 別徴税 費の状況 （令 和２年 度） ·································································· 88
第２ 市 町 村 民 税 ········································································································ 91
第８表 市町 別納税 義務 者数の状況 （令和２年度） ····················································· 92
第９表 市町 別所得 割額 等の状況 （令和２年 度）······················································ 94

第 10 表 市 町別所 得者 区別課税 標準額 ・所得 割 額等の状況 （令和２年度）············· 109
第 11 表 市 町別全 所得 者に占める給与 所得者の割合及び納税義務 者１人 当たり所 得割額の状 況 （令 和２年 度）
第 12 表 課 税標準 段階 別納税義 務者等の状況 （令和２年 度）································· 115·········································· 116

第 13 表 給 与所得 者の課税標準 段階別 納税 義 務者等の状 況 （令 和２年 度）······ 120

第 14 表 給 与所得に係る特別徴収 義務者 等の状 況 （令和２年度） ··························· 124
第 15 表 個 人住民 税等 整理回収チームの派 遣 状況 ···················································· 125
第３ 固 定資 産税及び交 付金 ································································································ 127
第 16 表 地 目別地 積及 び決定価格の状 況 （令和 ２年度）········································· 128

第 17 表 市 町別地 目別 地積及び決定 価格の状 況 （令和２年度）
第 18 表 土 地の負担 調 整措置の状 況 （令 和２年 度）···························· 129···················································· 134

第 19 表 介 在農地 、介 在 山林及び市街 化区域 農 地の地積等の状 況（令 和２年 度）·············································································· 136

第 20 表 木 造家屋 （全家 屋）の状況 （令和２年度） ························································· 137
第 21 表 非 木造家 屋（全 家屋）の状 況 （令和 ２年度 ）················································· 138

第 22 表 木 造家屋 （新増 分）の状況 （令和２年度）······················································ 139

第 23 表 非 木造家 屋（新 増分）の状 況 （令和 ２年度 ）················································· 140

第 24 表 市 町別木 造家 屋の状況 （令和２年 度）·························································· 141

第 25 表 市 町別非 木造 家屋の状況 （令和２年度）······················································ 142

第 26 表 市 町別償 却資 産の決定価 格等の状 況 （令和２年 度） ··································· 143
第 27 表 市 町別交 付金 の算定標準 額の状況 （令 和２年度） ······································· 144
第４ 諸税 ························································································································· 147

第 28 表 軽 自動税に係る課税台数 等の状況 （令和 ２年度）······································ 148

第 29 表 鉱 産税に係る納 税義務者 数等の状 況 （令 和２年度） ···································· 149
第 30 表 入 湯税に係る入 湯客数等の状況 （令和２年度）·········································· 149

第 31 表 事 業所税に係る納税義務 者数等の状況 （令和２年 度） ································ 150

第 32 表 都 市計画 税における市町別 課税区 域面 積及び決定価格の状況（令和２年度） ·········································································· 151
第５ 国 民健 康保険 税（料） ···································································································· 153
第 33 表 市 町別加 入者 等の状況 （令和元 年度） ···························································· 154
第 34 表 国 民健康 保険 税（料）の実 績額等の状 況 （令和 元年度） ····························· 156
第 35 表 市 町別一 世帯（被保険者 一人）当たり国 民健康保 険
税（料）額 等の状況 （令和 元年度） ···································································· 159
第 36 表 市 町別賦 課方 法等の状況 （令和 元年度 ） ······················································· 160
第 37 表 市 町別給 付の状況 （令 和元年 度） ···································································· 163
第 38 表 市 町別徴 収率 の推移·························································································· 164