付 1 - （2） - 2 表 資本金規模別労働分配率、付加価値とその内訳

(单位 %、兆円)

年度	労働分配率	付加価值
人件費	支払利息等	動産·不動産賃借料	租稅公課	営業純益
(企業規模計)
1996	72.9	269.7	196.6	29.0	(-5.0)	142.9	(-2.7)	24.7	19.2	25.4	13.3	15.2
1997	73.7	275.7	203.1	30.4	(4.6)	146.9	(2.8)	25.9	17.0	25.5	13.9	16.1
1998	75.2	270.4	203.4	30.3	(-0.2)	146.9	(0.0)	26.2	18.2	27.4	14.3	7.1
1999	75.5	267.5	202.0	30.0	(-1.0)	146.0	(-0.6)	25.9	14.4	25.0	11.4	14.8
2000	73.2	276.6	202.5	30.5	(1.7)	146.6	(0.4)	25.4	13.6	25.7	10.7	24.1
2001	75.1	256.9	192.9	29.6	(-3.1)	138.6	(-5.5)	24.7	11.7	24.7	9.8	17.9
2002	73.7	257.9	189.9	28.9	(-2.4)	136.1	(-1.8)	24.9	10.9	25.9	10.0	21.1
2003	71.6	257.5	184.3	27.6	(-4.3)	133.3	(-2.1)	23.4	10.2	26.8	9.6	26.5
2004	69.8	274.2	191.5	28.7	(3.8)	139.7	(4.8)	23.1	9.6	28.2	10.9	33.9
2005	70.0	281.2	196.8	28.1	(-1.9)	146.2	(4.7)	22.5	11.0	27.3	9.4	36.7
(資本金10億円以上)
1996	62.2	86.9	54.0	0.8	(2.2)	43.6	(2.4)	9.6	7.2	8.3	5.1	12.4
1997	62.5	87.7	54.9	0.8	(3.4)	43.9	(0.8)	10.1	6.9	8.7	5.5	11.8
1998	65.4	82.4	53.9	0.8	(-3.2)	42.9	(-2.5)	10.2	6.5	8.8	4.1	9.2
1999	63.0	83.2	52.4	0.8	(-4.5)	41.7	(-2.6)	9.9	5.8	8.5	4.1	12.3
2000	60.7	86.6	52.5	0.8	(-1.7)	41.9	(0.5)	9.9	5.5	8.6	3.8	16.2
2001	63.9	82.6	52.7	0.8	(-0.5)	41.7	(-0.6)	10.3	4.9	9.0	3.8	12.2
2002	60.8	83.7	51.0	0.7	(-2.6)	39.6	(-4.9)	10.6	4.3	8.8	4.0	15.7
2003	58.9	85.8	50.6	0.7	(0.6)	39.5	(-0.3)	10.4	4.1	9.1	4.0	18.0
2004	56.4	88.7	50.0	0.9	(25.6)	39.4	(-0.1)	9.6	3.6	9.3	3.8	22.0
2005	54.9	90.1	49.4	0.9	(0.7)	39.6	(0.5)	8.8	4.9	9.3	3.6	22.9
(資本金1～10億円未満)
1996	71.4	35.4	25.3	1.2	(0.1)	20.5	(1.1)	3.6	2.4	4.3	1.4	2.0
1997	73.6	35.0	25.8	1.3	(4.7)	20.8	(1.7)	3.7	1.9	3.7	1.4	2.2
1998	75.3	34.8	26.2	1.2	(-1.4)	21.3	(2.3)	3.7	1.7	3.9	1.2	1.9
1999	73.8	36.3	26.8	1.2	(-3.8)	21.8	(2.2)	3.8	1.5	4.0	1.0	3.0
2000	70.8	36.6	25.9	1.2	(-3.2)	21.1	(-3.4)	3.7	1.3	4.0	1.5	3.9
2001	73.9	33.9	25.1	1.2	(1.3)	20.3	(-3.7)	3.6	1.2	3.9	0.9	2.9
2002	72.8	35.4	25.8	1.2	(1.3)	20.8	(2.6)	3.8	1.2	3.9	0.9	3.7
2003	71.0	36.6	26.0	1.1	(-3.2)	21.2	(1.8)	3.7	1.1	4.0	0.9	4.7
2004	68.1	40.2	27.4	1.2	(4.5)	22.5	(6.2)	3.7	1.2	5.0	1.2	5.5
2005	69.3	41.2	28.5	1.2	(-1.8)	23.5	(4.4)	3.9	1.2	4.8	1.0	5.6
(資本金1000万～1億円未満)
1996	78.2	105.8	82.8	14.4	(5.1)	59.6	(-3.9)	8.8	7.6	9.3	4.4	1.8
1997	78.7	120.0	94.4	17.7	(23.2)	66.7	(12.0)	10.0	6.8	10.2	5.7	2.9
1998	78.8	121.7	95.8	17.7	(0.1)	68.0	(2.0)	10.1	8.6	11.6	7.7	-2.1
1999	81.2	117.3	95.2	17.8	(0.7)	67.2	(-1.2)	10.1	6.1	9.8	4.9	1.3
2000	79.4	122.0	96.8	18.2	(1.9)	68.7	(2.1)	10.0	5.7	10.2	4.3	5.0
2001	80.7	109.7	88.6	17.1	(-5.7)	62.4	(-9.1)	9.0	4.7	9.0	3.8	3.6
2002	80.0	109.3	87.5	16.7	(-2.7)	62.0	(-0.7)	8.8	4.4	10.1	3.8	3.5
2003	78.3	105.2	82.4	15.5	(-6.8)	59.0	(-4.9)	7.9	4.0	11.0	3.5	4.3
2004	77.6	111.3	86.4	15.9	(2.6)	62.4	(5.8)	8.1	3.8	10.0	4.4	6.7
2005	77.6	118.6	92.0	15.9	(-0.4)	67.9	(8.8)	8.3	4.0	10.2	3.6	8.8
(資本金1000万円未満)
1996	82.9	41.6	34.5	12.7	(-15.1)	19.2	(-12.7)	2.6	2.0	3.6	2.5	-1.1
1997	85.4	32.9	28.1	10.6	(-16.4)	15.3	(-20.2)	2.1	1.4	2.9	1.3	-0.8
1998	86.9	31.5	27.4	10.6	(-0.2)	14.6	(-4.5)	2.1	1.4	3.2	1.4	-2.0
1999	89.7	30.7	27.6	10.2	(-3.2)	15.3	(4.2)	2.1	1.0	2.7	1.3	-1.9
2000	86.7	31.4	27.2	10.4	(2.1)	15.0	(-1.9)	1.8	1.0	2.9	1.2	-1.0
2001	86.4	30.6	26.5	10.5	(0.9)	14.2	(-5.3)	1.7	0.9	2.8	1.3	-0.9
2002	87.5	29.4	25.7	10.3	(-2.4)	13.7	(-3.5)	1.8	0.9	3.1	1.4	-1.7
2003	85.1	29.8	25.3	10.2	(-0.7)	13.7	(0.1)	1.4	0.9	2.8	1.2	-0.5
2004	81.6	34.0	27.7	10.6	(4.1)	15.4	(12.4)	1.7	1.0	3.9	1.6	-0.2
2005	85.8	31.3	26.9	10.2	(-4.3)	15.2	(-1.1)	1.5	0.8	2.9	1.2	-0.5

資料出所 財務省「法人企業統計調査」

(注) 労働分配率とは、人件費／付加価値額×100。人件費＝役員給与＋従業員給与＋福利厚生費。付加価値額＝人件費＋支払利息等＋動産・不動産賃借料＋租税公課＋営業純益