給与の源泉所得税計算ツール（令和8年分）
毎月の給料から天引きされる「源泉所得税」を素早く正確に計算できる無料のシミュレーションツールです。
源泉徴収税額計算 シュミレーションの特徴
2つの公式計算ロジックを搭載
国税庁が公表している簡易的な「源泉徴収税額表（月額表）」を用いた計算と、給与計算ソフト等で用いられる精緻な「電算機計算の特例」の両方の計算方式を完全に実装しています。用途に合わせて結果を比較できます。
甲欄・乙欄の自動切り替えに対応
メインの職場（扶養控除等申告書を提出している）で適用される「甲欄」と、掛け持ちの副業先で適用される税率の高い「乙欄」をワンクリックで切り替えてシミュレーションが可能です。甲欄の場合は扶養親族の人数（0〜7人）も指定できます。
計算履歴の保存と結果の比較
「昇給して給与が上がった場合」や「子供が産まれて扶養親族が増えた場合」など、条件を変えて計算した結果を「履歴」タブに保存できます。別々のシミュレーション結果を後から見くらべるのに役立ちます。
令和8年分 給与所得の源泉徴収税額表（月額表）
社会保険料控除後の給与等の金額と、扶養親族等の数に応じて決まる源泉徴収税額（月額）の一覧です。 メインの勤務先では「甲欄」、副業などでは「乙欄」を参照します。
| 社会保険料控除後の給与等の金額(円) | 甲欄（扶養親族等の数） | 乙欄 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 以上 | 未満 | 0人 | 1人 | 2人 | 3人 | 4人 | 5人 | 6人 | 7人 | |
| 105,000 | 107,000 | 170 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,800 |
| 107,000 | 109,000 | 280 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,800 |
| 109,000 | 111,000 | 380 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3,900 |
| 111,000 | 113,000 | 480 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,000 |
| 113,000 | 115,000 | 580 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,100 |
| 115,000 | 117,000 | 680 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,100 |
| 117,000 | 119,000 | 790 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,200 |
| 119,000 | 121,000 | 890 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,300 |
| 121,000 | 123,000 | 990 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,300 |
| 123,000 | 125,000 | 1,090 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,400 |
| 125,000 | 127,000 | 1,190 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,700 |
| 127,000 | 129,000 | 1,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,000 |
| 129,000 | 131,000 | 1,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,300 |
| 131,000 | 133,000 | 1,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,500 |
| 133,000 | 135,000 | 1,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,800 |
| 135,000 | 137,000 | 1,710 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,100 |
| 137,000 | 139,000 | 1,810 | 190 | 0 | 0 | 0 | 0 | 0 | 0 | 6,400 |
| 139,000 | 141,000 | 1,910 | 300 | 0 | 0 | 0 | 0 | 0 | 0 | 6,700 |
| 141,000 | 143,000 | 2,010 | 400 | 0 | 0 | 0 | 0 | 0 | 0 | 7,000 |
| 143,000 | 145,000 | 2,110 | 500 | 0 | 0 | 0 | 0 | 0 | 0 | 7,400 |
| 145,000 | 147,000 | 2,220 | 600 | 0 | 0 | 0 | 0 | 0 | 0 | 7,700 |
| 147,000 | 149,000 | 2,320 | 700 | 0 | 0 | 0 | 0 | 0 | 0 | 8,000 |
| 149,000 | 151,000 | 2,420 | 810 | 0 | 0 | 0 | 0 | 0 | 0 | 8,300 |
| 151,000 | 153,000 | 2,520 | 910 | 0 | 0 | 0 | 0 | 0 | 0 | 8,600 |
| 153,000 | 155,000 | 2,620 | 1,010 | 0 | 0 | 0 | 0 | 0 | 0 | 8,900 |
| 155,000 | 157,000 | 2,730 | 1,110 | 0 | 0 | 0 | 0 | 0 | 0 | 9,200 |
| 157,000 | 159,000 | 2,830 | 1,210 | 0 | 0 | 0 | 0 | 0 | 0 | 9,500 |
| 159,000 | 161,000 | 2,910 | 1,300 | 0 | 0 | 0 | 0 | 0 | 0 | 9,800 |
| 161,000 | 163,000 | 2,980 | 1,370 | 0 | 0 | 0 | 0 | 0 | 0 | 10,100 |
| 163,000 | 165,000 | 3,050 | 1,440 | 0 | 0 | 0 | 0 | 0 | 0 | 10,400 |
| 165,000 | 167,000 | 3,120 | 1,510 | 0 | 0 | 0 | 0 | 0 | 0 | 10,700 |
| 167,000 | 169,000 | 3,200 | 1,580 | 0 | 0 | 0 | 0 | 0 | 0 | 11,000 |
| 169,000 | 171,000 | 3,270 | 1,650 | 0 | 0 | 0 | 0 | 0 | 0 | 11,300 |
| 171,000 | 173,000 | 3,340 | 1,730 | 100 | 0 | 0 | 0 | 0 | 0 | 11,500 |
| 173,000 | 175,000 | 3,410 | 1,800 | 170 | 0 | 0 | 0 | 0 | 0 | 11,800 |
| 175,000 | 177,000 | 3,480 | 1,870 | 250 | 0 | 0 | 0 | 0 | 0 | 12,100 |
| 177,000 | 179,000 | 3,550 | 1,940 | 320 | 0 | 0 | 0 | 0 | 0 | 12,500 |
| 179,000 | 181,000 | 3,620 | 2,010 | 390 | 0 | 0 | 0 | 0 | 0 | 12,800 |
| 181,000 | 183,000 | 3,700 | 2,080 | 460 | 0 | 0 | 0 | 0 | 0 | 13,300 |
| 183,000 | 185,000 | 3,770 | 2,150 | 530 | 0 | 0 | 0 | 0 | 0 | 14,000 |
| 185,000 | 187,000 | 3,840 | 2,230 | 600 | 0 | 0 | 0 | 0 | 0 | 14,700 |
| 187,000 | 189,000 | 3,910 | 2,300 | 670 | 0 | 0 | 0 | 0 | 0 | 15,400 |
| 189,000 | 191,000 | 3,980 | 2,370 | 750 | 0 | 0 | 0 | 0 | 0 | 16,100 |
| 191,000 | 193,000 | 4,050 | 2,440 | 820 | 0 | 0 | 0 | 0 | 0 | 16,800 |
| 193,000 | 195,000 | 4,120 | 2,510 | 890 | 0 | 0 | 0 | 0 | 0 | 17,600 |
| 195,000 | 197,000 | 4,200 | 2,580 | 960 | 0 | 0 | 0 | 0 | 0 | 18,300 |
| 197,000 | 199,000 | 4,270 | 2,650 | 1,030 | 0 | 0 | 0 | 0 | 0 | 19,000 |
| 199,000 | 201,000 | 4,340 | 2,730 | 1,100 | 0 | 0 | 0 | 0 | 0 | 19,700 |
| 201,000 | 203,000 | 4,410 | 2,800 | 1,170 | 0 | 0 | 0 | 0 | 0 | 20,400 |
| 203,000 | 205,000 | 4,480 | 2,870 | 1,250 | 0 | 0 | 0 | 0 | 0 | 21,000 |
| 205,000 | 207,000 | 4,550 | 2,940 | 1,320 | 0 | 0 | 0 | 0 | 0 | 21,700 |
| 207,000 | 209,000 | 4,630 | 3,010 | 1,390 | 0 | 0 | 0 | 0 | 0 | 22,500 |
| 209,000 | 211,000 | 4,700 | 3,080 | 1,460 | 0 | 0 | 0 | 0 | 0 | 23,000 |
| 211,000 | 213,000 | 4,770 | 3,150 | 1,530 | 0 | 0 | 0 | 0 | 0 | 23,600 |
| 213,000 | 215,000 | 4,840 | 3,230 | 1,600 | 0 | 0 | 0 | 0 | 0 | 24,100 |
| 215,000 | 217,000 | 4,910 | 3,300 | 1,670 | 0 | 0 | 0 | 0 | 0 | 24,700 |
| 217,000 | 219,000 | 4,980 | 3,370 | 1,750 | 130 | 0 | 0 | 0 | 0 | 25,300 |
| 219,000 | 221,000 | 5,050 | 3,440 | 1,820 | 200 | 0 | 0 | 0 | 0 | 25,800 |
| 221,000 | 224,000 | 5,150 | 3,520 | 1,910 | 300 | 0 | 0 | 0 | 0 | 26,400 |
| 224,000 | 227,000 | 5,250 | 3,630 | 2,020 | 400 | 0 | 0 | 0 | 0 | 27,500 |
| 227,000 | 230,000 | 5,360 | 3,740 | 2,120 | 510 | 0 | 0 | 0 | 0 | 28,500 |
| 230,000 | 233,000 | 5,460 | 3,850 | 2,240 | 610 | 0 | 0 | 0 | 0 | 29,500 |
| 233,000 | 236,000 | 5,570 | 3,950 | 2,340 | 720 | 0 | 0 | 0 | 0 | 30,500 |
| 236,000 | 239,000 | 5,680 | 4,060 | 2,450 | 830 | 0 | 0 | 0 | 0 | 31,500 |
| 239,000 | 242,000 | 5,790 | 4,170 | 2,550 | 940 | 0 | 0 | 0 | 0 | 32,600 |
| 242,000 | 245,000 | 5,890 | 4,280 | 2,660 | 1,040 | 0 | 0 | 0 | 0 | 33,600 |
| 245,000 | 248,000 | 6,000 | 4,380 | 2,770 | 1,150 | 0 | 0 | 0 | 0 | 34,600 |
| 248,000 | 251,000 | 6,110 | 4,490 | 2,880 | 1,260 | 0 | 0 | 0 | 0 | 35,500 |
| 251,000 | 254,000 | 6,220 | 4,590 | 2,980 | 1,370 | 0 | 0 | 0 | 0 | 36,600 |
| 254,000 | 257,000 | 6,320 | 4,710 | 3,090 | 1,470 | 0 | 0 | 0 | 0 | 37,600 |
| 257,000 | 260,000 | 6,430 | 4,810 | 3,200 | 1,580 | 0 | 0 | 0 | 0 | 38,600 |
| 260,000 | 263,000 | 6,530 | 4,920 | 3,310 | 1,680 | 0 | 0 | 0 | 0 | 39,600 |
| 263,000 | 266,000 | 6,650 | 5,020 | 3,410 | 1,800 | 170 | 0 | 0 | 0 | 40,600 |
| 266,000 | 269,000 | 6,750 | 5,140 | 3,520 | 1,900 | 290 | 0 | 0 | 0 | 41,700 |
| 269,000 | 272,000 | 6,860 | 5,240 | 3,620 | 2,010 | 390 | 0 | 0 | 0 | 42,700 |
| 272,000 | 275,000 | 6,960 | 5,350 | 3,740 | 2,110 | 500 | 0 | 0 | 0 | 43,700 |
| 275,000 | 278,000 | 7,080 | 5,450 | 3,840 | 2,230 | 600 | 0 | 0 | 0 | 44,700 |
| 278,000 | 281,000 | 7,180 | 5,560 | 3,950 | 2,330 | 710 | 0 | 0 | 0 | 45,600 |
| 281,000 | 284,000 | 7,290 | 5,670 | 4,050 | 2,440 | 820 | 0 | 0 | 0 | 46,700 |
| 284,000 | 287,000 | 7,390 | 5,780 | 4,170 | 2,540 | 930 | 0 | 0 | 0 | 47,800 |
| 287,000 | 290,000 | 7,500 | 5,880 | 4,270 | 2,650 | 1,030 | 0 | 0 | 0 | 48,900 |
| 290,000 | 293,000 | 7,610 | 5,990 | 4,380 | 2,760 | 1,140 | 0 | 0 | 0 | 50,000 |
| 293,000 | 296,000 | 7,720 | 6,100 | 4,480 | 2,870 | 1,250 | 0 | 0 | 0 | 51,300 |
| 296,000 | 299,000 | 7,820 | 6,210 | 4,590 | 2,970 | 1,360 | 0 | 0 | 0 | 52,400 |
| 299,000 | 302,000 | 7,930 | 6,320 | 4,700 | 3,080 | 1,470 | 0 | 0 | 0 | 53,600 |
| 302,000 | 305,000 | 8,060 | 6,440 | 4,820 | 3,210 | 1,590 | 0 | 0 | 0 | 54,500 |
| 305,000 | 308,000 | 8,180 | 6,570 | 4,940 | 3,330 | 1,720 | 0 | 0 | 0 | 55,200 |
| 308,000 | 311,000 | 8,300 | 6,690 | 5,060 | 3,450 | 1,840 | 210 | 0 | 0 | 56,100 |
| 311,000 | 314,000 | 8,550 | 6,810 | 5,190 | 3,570 | 1,960 | 340 | 0 | 0 | 56,900 |
| 314,000 | 317,000 | 8,790 | 6,930 | 5,310 | 3,700 | 2,080 | 460 | 0 | 0 | 57,700 |
| 317,000 | 320,000 | 9,040 | 7,060 | 5,430 | 3,820 | 2,210 | 580 | 0 | 0 | 58,500 |
| 320,000 | 323,000 | 9,280 | 7,180 | 5,550 | 3,940 | 2,330 | 700 | 0 | 0 | 59,500 |
| 323,000 | 326,000 | 9,530 | 7,300 | 5,680 | 4,060 | 2,450 | 830 | 0 | 0 | 60,500 |
| 326,000 | 329,000 | 9,770 | 7,420 | 5,800 | 4,190 | 2,570 | 950 | 0 | 0 | 61,600 |
| 329,000 | 332,000 | 10,020 | 7,550 | 5,920 | 4,310 | 2,700 | 1,070 | 0 | 0 | 62,600 |
| 332,000 | 335,000 | 10,260 | 7,670 | 6,040 | 4,430 | 2,820 | 1,190 | 0 | 0 | 63,700 |
| 335,000 | 338,000 | 10,510 | 7,790 | 6,170 | 4,550 | 2,940 | 1,320 | 0 | 0 | 64,700 |
| 338,000 | 341,000 | 10,750 | 7,910 | 6,290 | 4,680 | 3,060 | 1,440 | 0 | 0 | 65,800 |
| 341,000 | 344,000 | 11,000 | 8,040 | 6,410 | 4,800 | 3,190 | 1,560 | 0 | 0 | 66,800 |
| 344,000 | 347,000 | 11,240 | 8,160 | 6,530 | 4,920 | 3,310 | 1,680 | 0 | 0 | 67,800 |
| 347,000 | 350,000 | 11,490 | 8,280 | 6,660 | 5,040 | 3,430 | 1,810 | 190 | 0 | 68,800 |
| 350,000 | 353,000 | 11,730 | 8,500 | 6,780 | 5,170 | 3,550 | 1,930 | 320 | 0 | 69,800 |
| 353,000 | 356,000 | 11,980 | 8,750 | 6,900 | 5,290 | 3,680 | 2,050 | 440 | 0 | 70,900 |
| 356,000 | 359,000 | 12,220 | 9,000 | 7,020 | 5,410 | 3,800 | 2,170 | 560 | 0 | 71,900 |
| 359,000 | 362,000 | 12,470 | 9,240 | 7,150 | 5,530 | 3,920 | 2,300 | 680 | 0 | 72,900 |
| 362,000 | 365,000 | 12,710 | 9,490 | 7,270 | 5,660 | 4,040 | 2,420 | 810 | 0 | 73,900 |
| 365,000 | 368,000 | 12,960 | 9,730 | 7,390 | 5,780 | 4,170 | 2,540 | 930 | 0 | 74,900 |
| 368,000 | 371,000 | 13,200 | 9,980 | 7,510 | 5,900 | 4,290 | 2,660 | 1,050 | 0 | 76,000 |
| 371,000 | 374,000 | 13,450 | 10,220 | 7,640 | 6,020 | 4,410 | 2,790 | 1,170 | 0 | 76,900 |
| 374,000 | 377,000 | 13,690 | 10,470 | 7,760 | 6,150 | 4,530 | 2,910 | 1,300 | 0 | 77,800 |
| 377,000 | 380,000 | 13,940 | 10,710 | 7,880 | 6,270 | 4,660 | 3,030 | 1,420 | 0 | 78,700 |
| 380,000 | 383,000 | 14,180 | 10,960 | 8,000 | 6,390 | 4,780 | 3,150 | 1,540 | 0 | 79,600 |
| 383,000 | 386,000 | 14,430 | 11,200 | 8,130 | 6,510 | 4,900 | 3,280 | 1,660 | 0 | 80,600 |
| 386,000 | 389,000 | 14,670 | 11,450 | 8,250 | 6,640 | 5,020 | 3,400 | 1,790 | 170 | 82,000 |
| 389,000 | 392,000 | 14,920 | 11,690 | 8,450 | 6,760 | 5,150 | 3,520 | 1,910 | 300 | 83,600 |
| 392,000 | 395,000 | 15,160 | 11,940 | 8,700 | 6,880 | 5,270 | 3,640 | 2,030 | 420 | 85,400 |
| 395,000 | 398,000 | 15,410 | 12,180 | 8,940 | 7,000 | 5,390 | 3,770 | 2,150 | 540 | 87,100 |
| 398,000 | 401,000 | 15,650 | 12,430 | 9,190 | 7,130 | 5,510 | 3,890 | 2,280 | 660 | 88,700 |
| 401,000 | 404,000 | 15,900 | 12,670 | 9,430 | 7,250 | 5,640 | 4,010 | 2,400 | 790 | 90,500 |
| 404,000 | 407,000 | 16,140 | 12,920 | 9,680 | 7,370 | 5,760 | 4,140 | 2,520 | 910 | 92,200 |
| 407,000 | 410,000 | 16,390 | 13,160 | 9,920 | 7,490 | 5,880 | 4,260 | 2,640 | 1,030 | 93,800 |
| 410,000 | 413,000 | 16,630 | 13,410 | 10,170 | 7,620 | 6,000 | 4,380 | 2,770 | 1,150 | 95,600 |
| 413,000 | 416,000 | 16,880 | 13,650 | 10,410 | 7,740 | 6,130 | 4,500 | 2,890 | 1,280 | 97,300 |
| 416,000 | 419,000 | 17,120 | 13,900 | 10,660 | 7,860 | 6,250 | 4,630 | 3,010 | 1,400 | 98,900 |
| 419,000 | 422,000 | 17,370 | 14,140 | 10,900 | 7,980 | 6,370 | 4,750 | 3,130 | 1,520 | 100,700 |
| 422,000 | 425,000 | 17,610 | 14,390 | 11,150 | 8,110 | 6,490 | 4,870 | 3,260 | 1,640 | 102,400 |
| 425,000 | 428,000 | 17,860 | 14,630 | 11,390 | 8,230 | 6,620 | 4,990 | 3,380 | 1,770 | 104,000 |
| 428,000 | 431,000 | 18,100 | 14,880 | 11,640 | 8,400 | 6,740 | 5,120 | 3,500 | 1,890 | 105,800 |
| 431,000 | 434,000 | 18,350 | 15,120 | 11,880 | 8,650 | 6,860 | 5,240 | 3,620 | 2,010 | 107,500 |
| 434,000 | 437,000 | 18,590 | 15,370 | 12,130 | 8,890 | 6,980 | 5,360 | 3,750 | 2,130 | 109,100 |
| 437,000 | 440,000 | 18,840 | 15,610 | 12,370 | 9,140 | 7,110 | 5,480 | 3,870 | 2,260 | 110,900 |
| 440,000 | 443,000 | 19,080 | 15,860 | 12,620 | 9,380 | 7,230 | 5,610 | 3,990 | 2,380 | 112,600 |
| 443,000 | 446,000 | 19,330 | 16,100 | 12,860 | 9,630 | 7,350 | 5,730 | 4,110 | 2,500 | 114,200 |
| 446,000 | 449,000 | 19,570 | 16,350 | 13,110 | 9,870 | 7,470 | 5,850 | 4,240 | 2,620 | 116,000 |
| 449,000 | 452,000 | 19,860 | 16,590 | 13,350 | 10,120 | 7,600 | 5,970 | 4,360 | 2,750 | 117,600 |
| 452,000 | 455,000 | 20,350 | 16,840 | 13,600 | 10,360 | 7,720 | 6,100 | 4,480 | 2,870 | 119,400 |
| 455,000 | 458,000 | 20,840 | 17,080 | 13,840 | 10,610 | 7,840 | 6,220 | 4,600 | 2,990 | 121,100 |
| 458,000 | 461,000 | 21,330 | 17,330 | 14,090 | 10,850 | 7,960 | 6,340 | 4,730 | 3,110 | 122,700 |
| 461,000 | 464,000 | 21,820 | 17,570 | 14,330 | 11,100 | 8,090 | 6,460 | 4,850 | 3,240 | 124,500 |
| 464,000 | 467,000 | 22,310 | 17,820 | 14,580 | 11,340 | 8,210 | 6,590 | 4,970 | 3,360 | 126,200 |
| 467,000 | 470,000 | 22,800 | 18,060 | 14,820 | 11,590 | 8,360 | 6,710 | 5,090 | 3,480 | 127,800 |
| 470,000 | 473,000 | 23,290 | 18,310 | 15,070 | 11,830 | 8,610 | 6,830 | 5,220 | 3,600 | 129,600 |
| 473,000 | 476,000 | 23,780 | 18,550 | 15,320 | 12,080 | 8,850 | 6,950 | 5,340 | 3,730 | 131,200 |
| 476,000 | 479,000 | 24,270 | 18,800 | 15,560 | 12,320 | 9,100 | 7,080 | 5,460 | 3,850 | 132,800 |
| 479,000 | 482,000 | 24,760 | 19,040 | 15,810 | 12,570 | 9,340 | 7,200 | 5,580 | 3,970 | 134,500 |
| 482,000 | 485,000 | 25,250 | 19,290 | 16,050 | 12,810 | 9,590 | 7,320 | 5,710 | 4,090 | 136,100 |
| 485,000 | 488,000 | 25,740 | 19,530 | 16,300 | 13,060 | 9,830 | 7,440 | 5,830 | 4,220 | 137,600 |
| 488,000 | 491,000 | 26,230 | 19,780 | 16,540 | 13,300 | 10,080 | 7,570 | 5,950 | 4,340 | 139,300 |
| 491,000 | 494,000 | 26,720 | 20,260 | 16,790 | 13,550 | 10,320 | 7,690 | 6,070 | 4,460 | 140,900 |
| 494,000 | 497,000 | 27,210 | 20,750 | 17,030 | 13,790 | 10,570 | 7,810 | 6,200 | 4,580 | 142,500 |
| 497,000 | 500,000 | 27,700 | 21,240 | 17,280 | 14,040 | 10,810 | 7,930 | 6,320 | 4,710 | 144,100 |
| 500,000 | 503,000 | 28,190 | 21,730 | 17,520 | 14,280 | 11,060 | 8,060 | 6,440 | 4,830 | 145,700 |
| 503,000 | 506,000 | 28,680 | 22,220 | 17,770 | 14,530 | 11,300 | 8,180 | 6,570 | 4,950 | 147,300 |
| 506,000 | 509,000 | 29,170 | 22,710 | 18,010 | 14,770 | 11,550 | 8,310 | 6,690 | 5,070 | 149,000 |
| 509,000 | 512,000 | 29,660 | 23,200 | 18,260 | 15,020 | 11,790 | 8,560 | 6,810 | 5,200 | 150,500 |
| 512,000 | 515,000 | 30,150 | 23,690 | 18,500 | 15,260 | 12,040 | 8,800 | 6,930 | 5,320 | 152,100 |
| 515,000 | 518,000 | 30,640 | 24,180 | 18,750 | 15,510 | 12,280 | 9,050 | 7,060 | 5,440 | 153,800 |
| 518,000 | 521,000 | 31,130 | 24,670 | 18,990 | 15,750 | 12,530 | 9,290 | 7,180 | 5,560 | 155,400 |
| 521,000 | 524,000 | 31,620 | 25,160 | 19,240 | 16,000 | 12,770 | 9,540 | 7,300 | 5,690 | 156,900 |
| 524,000 | 527,000 | 32,110 | 25,650 | 19,480 | 16,240 | 13,020 | 9,780 | 7,420 | 5,810 | 158,600 |
| 527,000 | 530,000 | 32,600 | 26,140 | 19,730 | 16,490 | 13,260 | 10,030 | 7,550 | 5,930 | 160,200 |
| 530,000 | 533,000 | 33,090 | 26,630 | 20,160 | 16,730 | 13,510 | 10,270 | 7,670 | 6,050 | 161,600 |
| 533,000 | 536,000 | 33,580 | 27,120 | 20,650 | 16,980 | 13,750 | 10,520 | 7,790 | 6,180 | 163,200 |
| 536,000 | 539,000 | 34,070 | 27,610 | 21,140 | 17,220 | 14,000 | 10,760 | 7,910 | 6,300 | 164,600 |
| 539,000 | 542,000 | 34,560 | 28,100 | 21,630 | 17,470 | 14,240 | 11,010 | 8,040 | 6,420 | 166,000 |
| 542,000 | 545,000 | 35,050 | 28,590 | 22,130 | 17,710 | 14,490 | 11,250 | 8,160 | 6,540 | 167,500 |
| 545,000 | 548,000 | 35,540 | 29,080 | 22,620 | 17,960 | 14,730 | 11,500 | 8,280 | 6,670 | 169,000 |
| 548,000 | 551,000 | 36,030 | 29,570 | 23,110 | 18,200 | 14,980 | 11,740 | 8,500 | 6,790 | 170,500 |
| 551,000 | 554,000 | 36,570 | 30,110 | 23,650 | 18,480 | 15,240 | 12,020 | 8,780 | 6,920 | 171,900 |
| 554,000 | 557,000 | 37,120 | 30,660 | 24,200 | 18,760 | 15,520 | 12,290 | 9,060 | 7,060 | 173,400 |
| 557,000 | 560,000 | 37,670 | 31,210 | 24,750 | 19,030 | 15,790 | 12,570 | 9,330 | 7,200 | 174,900 |
| 560,000 | 563,000 | 38,230 | 31,760 | 25,300 | 19,310 | 16,070 | 12,840 | 9,610 | 7,330 | 176,300 |
| 563,000 | 566,000 | 38,780 | 32,310 | 25,850 | 19,580 | 16,350 | 13,120 | 9,880 | 7,470 | 177,900 |
| 566,000 | 569,000 | 39,330 | 32,870 | 26,400 | 19,930 | 16,620 | 13,400 | 10,160 | 7,610 | 179,300 |
| 569,000 | 572,000 | 39,880 | 33,420 | 26,950 | 20,480 | 16,900 | 13,670 | 10,430 | 7,750 | 180,700 |
| 572,000 | 575,000 | 40,430 | 33,970 | 27,510 | 21,030 | 17,170 | 13,950 | 10,710 | 7,880 | 182,200 |
| 575,000 | 578,000 | 40,980 | 34,520 | 28,060 | 21,580 | 17,450 | 14,220 | 10,990 | 8,030 | 183,700 |
| 578,000 | 581,000 | 41,530 | 35,070 | 28,610 | 22,140 | 17,720 | 14,500 | 11,260 | 8,160 | 185,200 |
| 581,000 | 584,000 | 42,090 | 35,620 | 29,160 | 22,690 | 18,000 | 14,770 | 11,540 | 8,300 | 186,600 |
| 584,000 | 587,000 | 42,640 | 36,170 | 29,710 | 23,240 | 18,280 | 15,050 | 11,810 | 8,580 | 188,100 |
| 587,000 | 590,000 | 43,190 | 36,730 | 30,260 | 23,790 | 18,550 | 15,330 | 12,090 | 8,850 | 189,600 |
| 590,000 | 593,000 | 43,740 | 37,280 | 30,810 | 24,340 | 18,830 | 15,600 | 12,360 | 9,130 | 191,000 |
| 593,000 | 596,000 | 44,290 | 37,830 | 31,370 | 24,890 | 19,100 | 15,880 | 12,640 | 9,400 | 192,600 |
| 596,000 | 599,000 | 44,840 | 38,380 | 31,920 | 25,440 | 19,380 | 16,150 | 12,920 | 9,680 | 194,000 |
| 599,000 | 602,000 | 45,390 | 38,930 | 32,470 | 25,990 | 19,650 | 16,430 | 13,190 | 9,950 | 195,400 |
| 602,000 | 605,000 | 45,950 | 39,480 | 33,020 | 26,550 | 20,080 | 16,700 | 13,470 | 10,230 | 197,000 |
| 605,000 | 608,000 | 46,500 | 40,030 | 33,570 | 27,100 | 20,630 | 16,980 | 13,740 | 10,510 | 198,400 |
| 608,000 | 611,000 | 47,050 | 40,580 | 34,120 | 27,650 | 21,190 | 17,250 | 14,020 | 10,780 | 199,900 |
| 611,000 | 614,000 | 47,600 | 41,140 | 34,670 | 28,200 | 21,740 | 17,530 | 14,290 | 11,060 | 201,300 |
| 614,000 | 617,000 | 48,150 | 41,690 | 35,220 | 28,750 | 22,290 | 17,810 | 14,570 | 11,330 | 202,800 |
| 617,000 | 620,000 | 48,700 | 42,240 | 35,780 | 29,300 | 22,840 | 18,080 | 14,850 | 11,610 | 204,300 |
| 620,000 | 623,000 | 49,250 | 42,790 | 36,330 | 29,850 | 23,390 | 18,360 | 15,120 | 11,880 | 205,700 |
| 623,000 | 626,000 | 49,800 | 43,340 | 36,880 | 30,410 | 23,940 | 18,630 | 15,400 | 12,160 | 207,300 |
| 626,000 | 629,000 | 50,360 | 43,890 | 37,430 | 30,960 | 24,490 | 18,910 | 15,670 | 12,440 | 208,700 |
| 629,000 | 632,000 | 50,910 | 44,440 | 37,980 | 31,510 | 25,050 | 19,180 | 15,950 | 12,710 | 210,100 |
| 632,000 | 635,000 | 51,460 | 45,000 | 38,530 | 32,060 | 25,600 | 19,460 | 16,220 | 12,990 | 211,700 |
| 635,000 | 638,000 | 52,010 | 45,550 | 39,080 | 32,610 | 26,150 | 19,740 | 16,500 | 13,260 | 213,100 |
| 638,000 | 641,000 | 52,560 | 46,100 | 39,640 | 33,160 | 26,700 | 20,240 | 16,780 | 13,540 | 214,600 |
| 641,000 | 644,000 | 53,110 | 46,650 | 40,190 | 33,710 | 27,250 | 20,790 | 17,050 | 13,810 | 215,900 |
| 644,000 | 647,000 | 53,660 | 47,200 | 40,740 | 34,260 | 27,800 | 21,340 | 17,330 | 14,090 | 217,000 |
| 647,000 | 650,000 | 54,220 | 47,750 | 41,290 | 34,820 | 28,350 | 21,890 | 17,600 | 14,370 | 218,000 |
| 650,000 | 653,000 | 54,770 | 48,300 | 41,840 | 35,370 | 28,900 | 22,440 | 17,880 | 14,640 | 219,000 |
| 653,000 | 656,000 | 55,320 | 48,850 | 42,390 | 35,920 | 29,460 | 22,990 | 18,150 | 14,920 | 220,000 |
| 656,000 | 659,000 | 55,870 | 49,410 | 42,940 | 36,470 | 30,010 | 23,540 | 18,430 | 15,190 | 221,000 |
| 659,000 | 662,000 | 56,420 | 49,960 | 43,490 | 37,020 | 30,560 | 24,100 | 18,700 | 15,470 | 222,100 |
| 662,000 | 665,000 | 56,970 | 50,510 | 44,050 | 37,570 | 31,110 | 24,650 | 18,980 | 15,740 | 223,100 |
| 665,000 | 668,000 | 57,520 | 51,060 | 44,600 | 38,120 | 31,660 | 25,200 | 19,260 | 16,020 | 224,100 |
| 668,000 | 671,000 | 58,070 | 51,610 | 45,150 | 38,680 | 32,210 | 25,750 | 19,530 | 16,300 | 225,000 |
| 671,000 | 674,000 | 58,630 | 52,160 | 45,700 | 39,230 | 32,760 | 26,300 | 19,830 | 16,570 | 226,000 |
| 674,000 | 677,000 | 59,180 | 52,710 | 46,250 | 39,780 | 33,320 | 26,850 | 20,380 | 16,850 | 227,100 |
| 677,000 | 680,000 | 59,730 | 53,270 | 46,800 | 40,330 | 33,870 | 27,400 | 20,930 | 17,120 | 228,100 |
| 680,000 | 683,000 | 60,280 | 53,820 | 47,350 | 40,880 | 34,420 | 27,950 | 21,480 | 17,400 | 229,100 |
| 683,000 | 686,000 | 60,830 | 54,370 | 47,910 | 41,430 | 34,970 | 28,510 | 22,030 | 17,670 | 230,100 |
| 686,000 | 689,000 | 61,380 | 54,920 | 48,460 | 41,980 | 35,520 | 29,060 | 22,580 | 17,950 | 231,500 |
| 689,000 | 692,000 | 61,930 | 55,470 | 49,010 | 42,530 | 36,070 | 29,610 | 23,140 | 18,220 | 233,000 |
| 692,000 | 695,000 | 62,490 | 56,020 | 49,560 | 43,090 | 36,620 | 30,160 | 23,690 | 18,500 | 234,500 |
| 695,000 | 698,000 | 63,040 | 56,570 | 50,110 | 43,640 | 37,170 | 30,710 | 24,240 | 18,780 | 236,100 |
| 698,000 | 701,000 | 63,590 | 57,120 | 50,660 | 44,190 | 37,730 | 31,260 | 24,790 | 19,050 | 237,600 |
| 701,000 | 704,000 | 64,140 | 57,680 | 51,210 | 44,740 | 38,280 | 31,810 | 25,340 | 19,330 | 239,100 |
| 704,000 | 707,000 | 64,690 | 58,230 | 51,760 | 45,290 | 38,830 | 32,370 | 25,890 | 19,600 | 240,800 |
| 707,000 | 710,000 | 65,250 | 58,780 | 52,320 | 45,850 | 39,380 | 32,920 | 26,450 | 19,980 | 242,300 |
| 710,000 | 713,000 | 65,860 | 59,390 | 52,930 | 46,470 | 39,990 | 33,530 | 27,070 | 20,590 | 243,800 |
| 713,000 | 716,000 | 66,480 | 60,000 | 53,540 | 47,080 | 40,610 | 34,140 | 27,680 | 21,210 | 245,300 |
| 716,000 | 719,000 | 67,090 | 60,620 | 54,150 | 47,690 | 41,220 | 34,750 | 28,290 | 21,820 | 246,900 |
| 719,000 | 722,000 | 67,700 | 61,230 | 54,770 | 48,300 | 41,830 | 35,370 | 28,900 | 22,430 | 248,400 |
| 722,000 | 725,000 | 68,320 | 61,840 | 55,380 | 48,920 | 42,440 | 35,980 | 29,520 | 23,040 | 250,000 |
| 725,000 | 728,000 | 68,930 | 62,450 | 55,990 | 49,530 | 43,060 | 36,590 | 30,130 | 23,660 | 251,600 |
| 728,000 | 731,000 | 69,540 | 63,070 | 56,600 | 50,140 | 43,670 | 37,210 | 30,740 | 24,270 | 253,100 |
| 731,000 | 734,000 | 70,150 | 63,680 | 57,220 | 50,750 | 44,280 | 37,820 | 31,350 | 24,880 | 254,600 |
| 734,000 | 737,000 | 70,770 | 64,290 | 57,830 | 51,370 | 44,890 | 38,430 | 31,970 | 25,490 | 256,200 |
| 737,000 | 740,000 | 71,380 | 64,900 | 58,440 | 51,980 | 45,510 | 39,040 | 32,580 | 26,110 | 257,700 |
※給与額が740,000円以上の場合は、算出式に従って計算されます（当サイトの計算機は対応済みです）。
計算に必要な用語の解説
社会保険料控除後の給与等（入力する金額）とは？
源泉所得税は、額面の給料（総支給額）から直接計算されるわけではありません。まず、総支給額から非課税となる「通勤手当（交通費）」を引き、さらに「社会保険料（健康保険料、厚生年金保険料、雇用保険料など）」を引いた後の金額が基準となります。この残りの金額を当ツールの「社会保険料控除後の給与等」に入力してください。
「甲欄（こうらん）」と「乙欄（おつらん）」の違いは？
事業主に「給与所得者の扶養控除等（異動）申告書」を提出している従業員（通常、メインの勤務先1箇所のみ）には、税額が抑えられる「甲欄」が適用されます。一方、申告書を提出していない副業先やアルバイト掛け持ち先では、初めから高い税率で源泉徴収される「乙欄」が適用されます。
よくある質問（FAQ）
「源泉徴収税額表」と「電算機計算の特例」で計算結果（税額）が違うのはなぜですか？
「源泉徴収税額表」は給与額を一定の階層（例：200,000円〜203,000円未満）で区切り、その階層の中央値などを用いて定額の税額を割り出す簡易的な表です。対して「電算機計算の特例」は、指定された数式に基づいて実際の1円単位の給与額からリアルタイムに税率を掛けて算出します。そのため、給与額によっては月間で数十円〜数百円程度の差異が生じますが、どちらの方式も国税庁によって認められた正しい源泉徴収税額です。最終的な年間の所得税額は、年末調整や確定申告によって精算され一致します。
賞与（ボーナス）の源泉所得税計算にも使えますか？
いいえ、ボーナス（賞与）にかかる源泉所得税は、通常の毎月の給与とは全く異なる「賞与に対する源泉徴収税額の算出率の表」を用いて、前月の給与額を基準に計算されます。賞与の計算を行いたい場合は、当サイト内の「賞与（ボーナス）の源泉所得税計算ツール」をご利用ください。
令和8年分以降の税制改正には対応していますか？
はい、当シミュレーションツールは国税庁が公表している「令和8年分」の最新の源泉徴収税額表および電算機計算の特例ルールに対応して計算を行っております。法令や税率の改正があった場合は、速やかにシステムをアップデートいたします。