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["◎　給与収入の場合の軽減税額（試算）"]
[{"$nulls":8},"参　考"]
["　　　　　※","部分に入力"]
[]
["寄附金　",30000,{"$nulls":4},"（単位；円）",null,"【調整控除額の算定】"]
[{"$nulls":8},"(1)課税所得金額が200万円以下の場合"]
[null,"人数",null,"住民税",null,"所得税","人的控除の差",null,"　①人的控除額の差の合計額",null,"",null,"いずれか少ない金額　→",null,null,"",null,0.05,"＝",""]
["給与収入",null,null,6000000,null,6000000,null,null,"　②課税所得金額",null,""]
["給与所得控除",null,null,1740000,null,1740000]
["社会保険料控除",null,null,600000,null,600000,null,null,"(2)課税所得金額が200万円を超える場合"]
["配偶者控除",0,330000,0,380000,0,0,null,"    ｛人的控除の差の合計額－（課税所得金額－200万円）｝×5%"]
["扶養控除",2,330000,660000,380000,760000,100000,null,150000,2670000,null,null,2000000,null,null,0.05,-26000,null,"→",2500]
["特定扶養控除(16～22歳)",null,450000,0,630000,0,0,{"$nulls":4},2500]
["基礎控除",1,330000,330000,380000,380000,50000]
["（差引）課税所得金額",null,null,2670000,null,2520000,150000,{"$nulls":5},"寄　付　金",null,30000,null,"円"]
[{"$nulls":6},"         ↓"]
[{"$nulls":6},2500]
[{"$nulls":5},"（調整控除額）"]
["県民税",0.04,null,105800,{"$nulls":4},"適用下限額",null,null,"寄附金控除対象",null,null,25000,null,"円"]
["市町村民税",0.06,null,158700,{"$nulls":4},5000]
["住民税(所得割額)","計",null,264500]
["※住民税については､均等割額が別途課税されます｡また､非課税限度額は考慮していません｡"]
[{"$nulls":8},"　所得税の所得控除による税額軽減",null,null,"住民税の税額控除",null,null,22500,null,"円"]
["所得税","10%",null,154500,{"$nulls":4},2500]
[{"$nulls":6},"（単位：円）"]
["軽減税額",null,null,"（所得税）",null,"（住民税）","（合　計）"]
[null,null,null,2500,null,22500,25000,null,"住民税の基本控除額（10％一律）　",{"$nulls":4},2500,null,"住民税の特例控除額",null,20000]
[]
["※他の所得控除の状況等により軽減税額は変動しますので､ご了承願います｡",{"$nulls":7},"　　　　　　　　　　　　　　【税額控除額の計算方法】",null,null,null,"　　　　①＋②＝",null,22500,null,"円"]
[{"$nulls":8},"①（",30000,null,"-",5000,"）×",0.1,"＝",2500,null,null," いずれか\n少ない額"]
[{"$nulls":8},"②（",30000,null,"-",5000,"）×（",0.9,"－","10%","）＝",20000]
[{"$nulls":12},"　　　　 特例控除額の上限（＝住民税所得割額の１割） →",{"$nulls":5},26450,20000]
[]
[{"$nulls":10},"【所得税税額速算表】"]
[{"$nulls":10},"課税所得金額",null,null,"税率","速算控除"]
[{"$nulls":10}," 195万円以下",null,null,0.05,"－"]
[{"$nulls":10}," 195万円超　330万円以下",null,null,0.1,97500]
[{"$nulls":10}," 330万円超　695万円以下",null,null,0.2,427500]
[{"$nulls":10}," 695万円超　900万円以下",null,null,0.23,636000]
[{"$nulls":10}," 900万円超　1,800万円以下",null,null,0.33,1536000]
[{"$nulls":10}," 1,800万円超",null,null,0.4,2796000]
[]
[{"$nulls":10},"【給与所得控除】"]
[{"$nulls":10},"給与収入金額",null,null,"割合","加算額"]
[{"$nulls":10}," 162万5千円以下",null,null,"－",650000]
[{"$nulls":10}," 162万5千円超　180万円以下",null,null,0.4,"－"]
[{"$nulls":10}," 180万円超　360万円以下",null,null,0.3,180000]
[{"$nulls":10}," 360万円超　660万円以下",null,null,0.2,540000]
[{"$nulls":10}," 660万円超　1,000万円以下",null,null,0.1,1200000]
[{"$nulls":10}," 1,000万円超",null,null,0.05,1700000]
[]
[{"$nulls":10},"【社会保険料控除】"]
[{"$nulls":10},"給与収入金額",null,null,"割合","加算額"]
[{"$nulls":10}," 900万円以下",null,null,0.1,"－"]
[{"$nulls":10}," 1,500万円以下",null,null,0.04,540000]
[{"$nulls":10}," 1,500万円超",null,null,"－",1140000]