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  3. 【令和6年11月最新】所得税の源泉徴収税額「月額表」を掲載しました。

【令和6年11月最新】所得税の源泉徴収税額「月額表」を掲載しました。

税金計算シミュレーションツール
目次

【令和5年（2023年）】給与所得の源泉徴収税額表 – 月額表

以下、令和5年の給与等について、所得税・復興特別所得税を併せて源泉徴収する際に使用する月額表を掲載します。

（単位：円）

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その月の社会保険料
等控除後の給与等の
金額		甲乙
扶養親族等の数
0人1人2人3人4人5人6人7人
以上未満税額税額
88,000円未満00000000その月の社会保険料等
控除後の給与等の金額
の3.063％に相当する
金額
88,00089,00013000000003,200
89,00090,00018000000003,200
90,00091,00023000000003,200
91,00092,00029000000003,200
92,00093,00034000000003,300
93,00094,00039000000003,300
94,00095,00044000000003,300
95,00096,00049000000003,400
96,00097,00054000000003,400
97,00098,00059000000003,500
98,00099,00064000000003,500
99,000101,00072000000003,600
101,000103,00083000000003,600
103,000105,00093000000003,700
105,000107,0001,03000000003,800
107,000109,0001,13000000003,800
109,000111,0001,24000000003,900
111,000113,0001,34000000004,000
113,000115,0001,44000000004,100
115,000117,0001,54000000004,100
117,000119,0001,64000000004,200
119,000121,0001,7501200000004,300
121,000123,0001,8502200000004,500
123,000125,0001,9503300000004,800
125,000127,0002,0504300000005,100
127,000129,0002,1505300000005,400
129,000131,0002,2606300000005,700
131,000133,0002,3607400000006,000
133,000135,0002,4608400000006,300
135,000137,0002,5509300000006,600
137,000139,0002,6109900000006,800
139,000141,0002,6801,0500000007,100
141,000143,0002,7401,1100000007,500
143,000145,0002,8001,1700000007,800
145,000147,0002,8601,2400000008,100
147,000149,0002,9201,3000000008,400
149,000151,0002,9801,3600000008,700
151,000153,0003,0501,4300000009,000
153,000155,0003,1201,5000000009,300
155,000157,0003,2001,5700000009,600
157,000159,0003,2701,6400000009,900
159,000161,0003,3401,7201000000010,200
161,000163,0003,4101,7901700000010,500
163,000165,0003,4801,8602500000010,800
165,000167,0003,5501,9303200000011,100
167,000169,0003,6202,0003900000011,400
169,000171,0003,7002,0704600000011,700
171,000173,0003,7702,1405300000012,000
173,000175,0003,8402,2206000000012,400
175,000177,0003,9102,2906700000012,700
177,000179,0003,9802,3607500000013,200
179,000181,0004,0502,4308200000013,900
181,000183,0004,1202,5008900000014,600
183,000185,0004,2002,5709600000015,300
185,000187,0004,2702,6401,0300000016,000
187,000189,0004,3402,7201,1000000016,700
189,000191,0004,4102,7901,1700000017,500
191,000193,0004,4802,8601,2500000018,100
193,000195,0004,5502,9301,3200000018,800
195,000197,0004,6303,0001,3900000019,500
197,000199,0004,7003,0701,4600000020,200
199,000201,0004,7703,1401,5300000020,900
201,000203,0004,8403,2201,6000000021,500
203,000205,0004,9103,2901,6700000022,200
205,000207,0004,9803,3601,750130000022,700
207,000209,0005,0503,4301,820200000023,300
209,000211,0005,1303,5001,890280000023,900
211,000213,0005,2003,5701,960350000024,400
213,000215,0005,2703,6402,030420000025,000
215,000217,0005,3403,7202,100490000025,500
217,000219,0005,4103,7902,170560000026,100
219,000221,0005,4803,8602,250630000026,800
221,000224,0005,5603,9502,340710000027,400
224,000227,0005,6804,0602,440830000028,400
227,000230,0005,7804,1702,550930000029,300
230,000233,0005,8904,2802,6501,040000030,300
233,000236,0005,9904,3802,7701,140000031,300
236,000239,0006,1104,4902,8701,260000032,400
239,000242,0006,2104,5902,9801,360000033,400
242,000245,0006,3204,7103,0801,470000034,400
245,000248,0006,4204,8103,2001,570000035,400
248,000251,0006,5304,9203,3001,680000036,400
251,000254,0006,6405,0203,4101,79017000037,500
254,000257,0006,7505,1403,5101,90029000038,500
257,000260,0006,8505,2403,6202,00039000039,400
260,000263,0006,9605,3503,7302,11050000040,400
263,000266,0007,0705,4503,8402,22060000041,500
266,000269,0007,1805,5603,9402,33071000042,500
269,000272,0007,2805,6704,0502,43082000043,500
272,000275,0007,3905,7804,1602,54093000044,500
275,000278,0007,4905,8804,2702,6401,03000045,500
278,000281,0007,6105,9904,3702,7601,14000046,600
281,000284,0007,7106,1004,4802,8601,25000047,600
284,000287,0007,8206,2104,5802,9701,36000048,600
287,000290,0007,9206,3104,7003,0701,46000049,700
290,000293,0008,0406,4204,8003,1901,57000050,900
293,000296,0008,1406,5204,9103,2901,67000052,100
296,000299,0008,2506,6405,0103,4001,7901600052,900
299,000302,0008,4206,7405,1303,5101,8902800053,700
302,000305,0008,6706,8605,2503,6302,0104000054,500
305,000308,0008,9106,9805,3703,7602,1305200055,200
308,000311,0009,1607,1105,4903,8802,2606400056,100
311,000314,0009,4007,2305,6204,0002,3807700056,900
314,000317,0009,6507,3505,7404,1202,5008900057,800
317,000320,0009,8907,4705,8604,2502,6201,0100058,800
320,000323,00010,1407,6005,9804,3702,7501,1300059,800
323,000326,00010,3807,7206,1104,4902,8701,2600060,900
326,000329,00010,6307,8406,2304,6102,9901,3800061,900
329,000332,00010,8707,9606,3504,7403,1101,5000062,900
332,000335,00011,1208,0906,4704,8603,2401,6200063,900
335,000338,00011,3608,2106,6004,9803,3601,750130064,900
338,000341,00011,6108,3706,7205,1103,4801,870260066,000
341,000344,00011,8508,6206,8405,2303,6001,990380067,000
344,000347,00012,1008,8606,9605,3503,7302,110500068,000
347,000350,00012,3409,1107,0905,4703,8502,240620069,000
350,000353,00012,5909,3507,2105,6003,9702,360750070,000
353,000356,00012,8309,6007,3305,7204,0902,480870071,100
356,000359,00013,0809,8407,4505,8404,2202,600990072,100
359,000362,00013,32010,0907,5805,9604,3402,7301,110073,100
362,000365,00013,57010,3307,7006,0904,4602,8501,240074,200
365,000368,00013,81010,5807,8206,2104,5802,9701,360075,200
368,000371,00014,06010,8207,9406,3304,7103,0901,480076,200
371,000374,00014,30011,0708,0706,4504,8303,2201,600077,100
374,000377,00014,55011,3108,1906,5804,9503,3401,73010078,100
377,000380,00014,79011,5608,3206,7005,0703,4601,85022079,000
380,000383,00015,04011,8008,5706,8205,2003,5801,97035079,900
383,000386,00015,28012,0508,8106,9405,3203,7102,09047081,400
386,000389,00015,53012,2909,0607,0705,4403,8302,22059083,100
389,000392,00015,77012,5409,3007,1905,5603,9502,34071084,700
392,000395,00016,02012,7809,5507,3105,6904,0702,46084086,500
395,000398,00016,26013,0309,7907,4305,8104,2002,58096088,200
398,000401,00016,51013,27010,0407,5605,9304,3202,7101,08089,800
401,000404,00016,75013,52010,2807,6806,0504,4402,8301,20091,600
404,000407,00017,00013,76010,5307,8006,1804,5602,9501,33093,300
407,000410,00017,24014,01010,7707,9206,3004,6903,0701,45095,000
410,000413,00017,49014,25011,0208,0506,4204,8103,2001,57096,700
413,000416,00017,73014,50011,2608,1706,5404,9303,3201,69098,300
416,000419,00017,98014,74011,5108,2906,6705,0503,4401,820100,100
419,000422,00018,22014,99011,7508,5306,7905,1803,5601,940101,800
422,000425,00018,47015,23012,0008,7706,9105,3003,6902,060103,400
425,000428,00018,71015,48012,2409,0207,0305,4203,8102,180105,200
428,000431,00018,96015,72012,4909,2607,1605,5403,9302,310106,900
431,000434,00019,21015,97012,7309,5107,2805,6704,0502,430108,500
434,000437,00019,45016,21012,9809,7507,4005,7904,1802,550110,300
437,000440,00019,70016,46013,22010,0007,5205,9104,3002,680112,000
440,000443,00020,09016,70013,47010,2407,6506,0304,4202,800113,600
443,000446,00020,58016,95013,71010,4907,7706,1604,5402,920115,400
446,000449,00021,07017,19013,96010,7307,8906,2804,6703,040117,100
449,000452,00021,56017,44014,20010,9808,0106,4004,7903,170118,700
452,000455,00022,05017,68014,45011,2208,1406,5204,9103,290120,500
455,000458,00022,54017,93014,69011,4708,2606,6505,0303,410122,200
458,000461,00023,03018,17014,94011,7108,4706,7705,1603,530123,800
461,000464,00023,52018,42015,18011,9608,7206,8905,2803,660125,600
464,000467,00024,01018,66015,43012,2008,9607,0105,4003,780127,300
467,000470,00024,50018,91015,67012,4509,2107,1405,5203,900129,000
470,000473,00024,99019,15015,92012,6909,4507,2605,6504,020130,700
473,000476,00025,48019,40016,16012,9409,7007,3805,7704,150132,300
476,000479,00025,97019,64016,41013,1809,9407,5005,8904,270134,000
479,000482,00026,46020,00016,65013,43010,1907,6306,0104,390135,600
482,000485,00026,95020,49016,90013,67010,4307,7506,1404,510137,200
485,000488,00027,44020,98017,14013,92010,6807,8706,2604,640138,800
488,000491,00027,93021,47017,39014,16010,9207,9906,3804,760140,400
491,000494,00028,42021,96017,63014,41011,1708,1206,5004,880142,000
494,000497,00028,91022,45017,88014,65011,4108,2406,6305,000143,700
497,000500,00029,40022,94018,12014,90011,6608,4206,7505,130145,200
500,000503,00029,89023,43018,37015,14011,9008,6706,8705,250146,800
503,000506,00030,38023,92018,61015,39012,1508,9106,9905,370148,500
506,000509,00030,88024,41018,86015,63012,3909,1607,1205,490150,100
509,000512,00031,37024,90019,10015,88012,6409,4007,2405,620151,600
512,000515,00031,86025,39019,35016,12012,8909,6507,3605,740153,300
515,000518,00032,35025,88019,59016,37013,1309,8907,4805,860154,900
518,000521,00032,84026,37019,90016,61013,38010,1407,6105,980156,500
521,000524,00033,33026,86020,39016,86013,62010,3807,7306,110158,100
524,000527,00033,82027,35020,88017,10013,87010,6307,8506,230159,600
527,000530,00034,31027,84021,37017,35014,11010,8707,9706,350161,000
530,000533,00034,80028,33021,86017,59014,36011,1208,1006,470162,500
533,000536,00035,29028,82022,35017,84014,60011,3608,2206,600164,000
536,000539,00035,78029,31022,84018,08014,85011,6108,3806,720165,400
539,000542,00036,27029,80023,33018,33015,09011,8508,6306,840166,900
542,000545,00036,76030,29023,82018,57015,34012,1008,8706,960168,400
545,000548,00037,25030,78024,31018,82015,58012,3409,1207,090169,900
548,000551,00037,74031,27024,80019,06015,83012,5909,3607,210171,300
551,000554,00038,28031,81025,34019,33016,10012,8609,6307,350172,800
554,000557,00038,83032,37025,89019,60016,38013,1409,9007,480174,300
557,000560,00039,38032,92026,44019,98016,65013,42010,1807,630175,700
560,000563,00039,93033,47027,00020,53016,93013,69010,4607,760177,200
563,000566,00040,48034,02027,55021,08017,20013,97010,7307,900178,700
566,000569,00041,03034,57028,10021,63017,48014,24011,0108,040180,100
569,000572,00041,59035,12028,65022,19017,76014,52011,2808,180181,600
572,000575,00042,14035,67029,20022,74018,03014,79011,5608,330183,100
575,000578,00042,69036,23029,75023,29018,31015,07011,8308,610184,600
578,000581,00043,24036,78030,30023,84018,58015,35012,1108,880186,000
581,000584,00043,79037,33030,85024,39018,86015,62012,3809,160187,500
584,000587,00044,34037,88031,41024,94019,13015,90012,6609,430189,000
587,000590,00044,89038,43031,96025,49019,41016,17012,9409,710190,400
590,000593,00045,44038,98032,51026,05019,68016,45013,2109,990191,900
593,000596,00046,00039,53033,06026,60020,13016,72013,49010,260193,400
596,000599,00046,55040,08033,61027,15020,69017,00013,76010,540194,800
599,000602,00047,10040,64034,16027,70021,24017,28014,04010,810196,300
602,000605,00047,65041,19034,71028,25021,79017,55014,31011,090197,800
605,000608,00048,20041,74035,27028,80022,34017,83014,59011,360199,300
608,000611,00048,75042,29035,82029,35022,89018,10014,87011,640200,700
611,000614,00049,30042,84036,37029,91023,44018,38015,14011,920202,200
614,000617,00049,86043,39036,92030,46023,99018,65015,42012,190203,700
617,000620,00050,41043,94037,47031,01024,54018,93015,69012,470205,100
620,000623,00050,96044,50038,02031,56025,10019,21015,97012,740206,700
623,000626,00051,51045,05038,57032,11025,65019,48016,24013,020208,100
626,000629,00052,06045,60039,12032,66026,20019,76016,52013,290209,500
629,000632,00052,61046,15039,68033,21026,75020,28016,80013,570211,000
632,000635,00053,16046,70040,23033,76027,30020,83017,07013,840212,500
635,000638,00053,71047,25040,78034,32027,85021,38017,35014,120214,000
638,000641,00054,27047,80041,33034,87028,40021,93017,62014,400214,900
641,000644,00054,82048,35041,88035,42028,96022,48017,90014,670215,900
644,000647,00055,37048,91042,43035,97029,51023,03018,17014,950217,000
647,000650,00055,92049,46042,98036,52030,06023,59018,45015,220218,000
650,000653,00056,47050,01043,54037,07030,61024,14018,73015,500219,000
653,000656,00057,02050,56044,09037,62031,16024,69019,00015,770220,000
656,000659,00057,57051,11044,64038,18031,71025,24019,28016,050221,000
659,000662,00058,13051,66045,19038,73032,26025,79019,55016,330222,100
662,000665,00058,68052,21045,74039,28032,81026,34019,88016,600223,100
665,000668,00059,23052,77046,29039,83033,37026,89020,43016,880224,100
668,000671,00059,78053,32046,84040,38033,92027,44020,98017,150225,000
671,000674,00060,33053,87047,39040,93034,47028,00021,53017,430226,000
674,000677,00060,88054,42047,95041,48035,02028,55022,08017,700227,100
677,000680,00061,43054,97048,50042,03035,57029,10022,64017,980228,100
680,000683,00061,98055,52049,05042,59036,12029,65023,19018,260229,100
683,000686,00062,54056,07049,60043,14036,67030,20023,74018,530230,400
686,000689,00063,09056,62050,15043,69037,23030,75024,29018,810232,100
689,000692,00063,64057,18050,70044,24037,78031,30024,84019,080233,600
692,000695,00064,19057,73051,25044,79038,33031,86025,39019,360235,100
695,000698,00064,74058,28051,81045,34038,88032,41025,94019,630236,700
698,000701,00065,29058,83052,36045,89039,43032,96026,49020,030238,200
701,000704,00065,84059,38052,91046,45039,98033,51027,05020,580239,700
704,000707,00066,40059,93053,46047,00040,53034,06027,60021,130241,300
707,000710,00066,96060,48054,02047,55041,09034,62028,15021,690242,900
710,000713,00067,57061,10054,63048,16041,70035,23028,76022,300244,400
713,000716,00068,18061,71055,25048,77042,31035,85029,37022,910246,000
716,000719,00068,79062,32055,86049,39042,92036,46029,99023,520247,500
719,000722,00069,41062,93056,47050,00043,54037,07030,60024,140249,000
722,000725,00070,02063,55057,08050,61044,15037,69031,21024,750250,600
725,000728,00070,63064,16057,70051,22044,76038,30031,82025,360252,200
728,000731,00071,25064,77058,31051,84045,37038,91032,44025,970253,700
731,000734,00071,86065,38058,92052,45045,99039,52033,05026,590255,300
734,000737,00072,47066,00059,53053,06046,60040,14033,66027,200256,800
737,000740,00073,08066,61060,15053,67047,21040,75034,27027,810258,300

※ 「その月の社会保険料等控除後の給与等の金額」が740,000円以上の場合は、国税庁「令和5年分　源泉徴収税額表」を参照して下さい。

（注）この表における用語の意味は、次のとおりです。
  1. 「扶養親族」とは、源泉控除対象配偶者及び控除対象扶養親族をいいます。
  2. 「社会保険料等」とは、所得税法第74条第２項（社会保険料控除）に規定する社会保険料及び同法第75条第２項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金をいいます。
（備考）税額の求め方は、次のとおりです。
  1. 「給与所得者の扶養控除等申告書」（以下この表において「扶養控除等申告書」といいます。）の提出があった人
    • (1) まず、その人のその月の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除した金額を求めます。
    • (2) 次に、扶養控除等申告書により申告された扶養親族等（その申告書に記載がされていないものとされる源泉控除対象配偶者を除きます。また、扶養親族等が国外居住親族である場合には、親族に該当する旨を証する書類（その国外居住親族である扶養親族等が年齢30歳以上70歳未満の控除対象扶養親族でありかつ、留学により国内に住所及び居所を有しなくなった人である場合には、親族に該当する旨を証する書類及び留学により国内に住所及び居所を有しなくなった人である場合には、親族に該当する旨を証する書類及び留学により国内に住所及び居所を有しなくなった人に該当する旨を証する書類）が扶養控除等申告書に添付され、又は扶養控除等申告書の提出の際に提示された扶養親族等に限ります。）の数が７人以下である場合には、(1)により求めた金額に応じて「その月の社会保険料等控除後の給与等の金額」欄の該当する行を求め、その行と扶養親族等の数に応じた甲欄の該当欄との交わるところに記載されている金額を求めます。これが求める税額です。
    • (3) 扶養控除等申告書により申告された扶養親族等の数が７人を超える場合には、(1)により求めた金額に応じて、扶養親族等の数が７人であるものとして(2)により求めた税額から、扶養親族等の数が７人を超える１人ごとに1,610円を控除した金額を求めます。これが求める税額です。
    • (4) (2)及び(3)の場合において、扶養控除等申告書にその人が障害者（特別障害者を含みます。）、寡婦、ひとり親又は勤労学生に該当する旨の記載があるときは、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、扶養控除等申告書にその人の同一生計配偶者又は扶養親族のうちに障害者（特別障害者を含みます。）又は同居特別障害者（障害者（特別障害者を含みます。）又は同居特別障害者が国外居住親族である場合には、親族に該当する旨を証する書類が扶養控除等申告書に添付され、又は当該書類が扶養控除等申告書の提出の際に提示された障害者（特別障害者を含みます。）又は同居特別障害者に限ります。）に該当する人がいる旨の記載があるときは、扶養親族等の数にこれらの一に該当するごとに１人を加算した数を、それぞれ(2)及び(3)の扶養親族等の数とします。
  2. 扶養控除等申告書の提出がない人（「従たる給与についての扶養控除等申告書」の提出があった人を含みます。）
  3. その人のその月の給与等の金額から、その給与等の金額から控除される社会保険料等の金額を控除し、その控除後の金額に応じた「その月の社会保険料等控除後の給与等の金額」欄の該当する行と乙欄との交わるところに記載されている金額（「従たる給与についての扶養控除等申告書」の提出があった場合には、その申告書により申告された扶養親族等（その申告書に記載がされていないものとされる源泉控除対象配偶者を除きます。）の数に応じ、扶養親族等１人ごとに1,610円を控除した金額）を求めます。これが求める税額です。

所得税の源泉徴収に関するよくある疑問

源泉徴収税額表はいつ届く？

源泉徴収は、12月に会社が行う「年末調整」の後に作成・発行されるため、12月分の給与明細を渡されるタイミングで届くのが一般的です。

なお、退職した際は退職日から1ヶ月以内に源泉徴収票が交付されます。（所得税法226条）

令和5年の源泉徴収税額表は、いつから（何月から）適用される？

令和5年の源泉徴収税額表は、令和5年1月以降に支払われる給与から徴収する際に使用します。

なお、令和4年から令和5年にかけて源泉徴収税額表に変更はありません。

令和5年の源泉徴収票は、いつからいつまでの分が適用される？

令和5年の源泉徴収票は、令和5年1月～12月までに支払われる給与に対して適用されます。

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