【所得税・所得控除】課税所得と寄附金額に応じた減税額の試算表【凡例】

寄附前の所得税額寄附による減税額※実際の減税額は所得の状況に応じて異なります。

寄附後の所得税額【減税額の計算式】
寄附後の所得税額 ＝（ 課税所得金額－（寄附金額（総所得金額の40％が上限）－2千円））×所得税の税率※ 総所得金額の算定においては、給与収入のみの「夫婦及び未婚の子２名」の世帯(配偶者収入200万円、子は高校生１名・大学生１名)を想定し、基礎控除額・扶養控除額を課税所得金額に加算した額を総所得金額とした。

寄附額
課税所得金額

200万円
300万円
400万円
500万円
600万円
700万円
800万円
900万円
1000万円
1500万円
2000万円
3000万円
4000万円
5000万円
1億円

1万円

5万円

10万円

50万円

100万円

500万円 1000万円 2000万円

102,500

102,500

102,500

102,500

102,500

102,500

102,500102,500

800

4,800

7,400

27,40052,40072,20072,20072,200101,700

97,70095,10075,10050,10030,30030,30030,300202,500

202,500

202,500

202,500

202,500

202,500

202,500

202,500
142,200

800

4,800

9,800

49,80099,800142,200

142,200

201,700

197,700

192,700

152,700

102,700

60,30060,30060,300372,500

372,500

372,500

372,500

372,500

372,500

372,500

372,500
282,200

1,600

9,600

19,60099,600169,800

282,200

282,200

370,900

362,900

352,900

272,900

202,700

90,30090,30090,300572,500

572,500

572,500

572,500

572,500

572,500

572,500

572,500

1,600

9,600

19,60099,600199,600

429,400

429,400

429,400

570,900

562,900

552,900

472,900

372,900

143,100

143,100

143,100

772,500

772,500

772,500

772,500

772,500

772,500

772,500

772,500

1,600

9,600

19,60099,600199,600

569,400

569,400

569,400

770,900

762,900

752,900

672,900

572,900

203,100

203,100

203,100

974,000

974,000

974,000

974,000

974,000

974,000

974,000

974,000

1,840

11,04021,100101,100

201,100

680,300

680,300

680,300

972,160

962,960

952,900

872,900

772,900

293,700

293,700

293,700

1,204,000

1,204,000

1,204,000

1,204,000

1,204,0001,204,000

1,204,000

1,204,000
790,300

1,840

11,04022,540114,540

229,540

790,300

790,300

1,202,160

1,192,960

1,181,460

1,089,460

974,460

413,700

413,700

413,700

1,434,000

1,434,000

1,434,000

1,434,000

1,434,000

1,434,000

1,434,000

1,434,000
900,300

1,840

11,04022,540114,540

229,540

900,300

900,300

1,432,160

1,422,960

1,411,460

1,319,460

1,204,460

533,700

533,700

533,700

1,764,000

1,764,000

1,764,000

1,764,000

1,764,000

1,764,000

1,764,000

1,764,000
1,110,300

2,640

15,84032,340164,340

329,340

1,110,300

1,110,300

1,761,360

1,748,160

1,731,660

1,599,660

1,434,660

653,700

653,700

653,700

3,414,000

3,414,000

3,414,000

3,414,000

3,414,000

3,414,000

3,414,000

3,414,000

2,640

15,84032,340164,340

329,340

1,649,340

2,116,620

2,116,620

3,411,360

3,398,160

3,381,660

3,249,660

3,084,660

1,764,660

1,297,380

1,297,380

5,204,000

5,204,000

5,204,000

5,204,000

5,204,000

5,204,000

5,204,000

5,204,000

3,200

19,20039,200199,200

399,200

1,789,340

2,976,020

2,976,020

5,200,800

5,184,800

5,164,800

5,004,800

4,804,800

3,414,660

2,227,980

2,227,980

9,204,000

9,204,000

9,204,000

9,204,000

9,204,000

9,204,000

9,204,000

9,204,000

3,200

19,20039,200199,200

399,200

1,999,200

3,999,200

4,932,660

9,200,800

9,184,800

9,164,800

9,004,800

8,804,800

7,204,800

5,204,800

4,271,340

13,204,000

13,204,000

13,204,000

13,204,000

13,204,000

13,204,000

13,204,000

13,204,000
6,560,800

3,200

19,20039,200199,200

399,200

1,999,200

3,999,200

13,200,800

13,184,800

13,164,800

13,004,800

12,804,800

11,204,800

9,204,800

6,643,200

17,704,000

17,704,000

17,704,000

17,704,000

17,704,000

17,704,000

17,704,000

17,704,000
8,499,200

3,600

21,60044,100224,100

449,100

2,249,100

4,499,100

17,700,400

17,682,400

17,659,900

17,479,900

17,254,900

15,454,900

13,204,900

9,204,800

40,204,000

40,204,000

40,204,000

40,204,000

40,204,000

40,204,000

40,204,000

40,204,000

3,600

21,60044,100224,100

449,100

2,249,100

4,499,100

8,999,100

40,200,400

40,182,400

40,159,900

39,979,900

39,754,900

37,954,900

35,704,900

31,204,900（令和2年1月現在）