{ "title": "額面年収の帯ごとの限界手取り率と実効控除率", "appliesTo": "令和8年分（2026年）", "assumptions": [ "対象年: 令和8年分（2026年）。令和8年度税制改正後の基礎控除・給与所得控除で年間ベースの手取りを計算しています（月々の源泉徴収は令和8年11月まで改正前の税額表で、年末調整で精算されます）", "所得税: 課税所得×速算表（国税庁）＋復興特別所得税2.1%。課税所得1,000円未満・年税額100円未満は切捨て", "住民税: 同じ所得が続いた場合の概算。所得割10%＋均等割4,000円＋森林環境税1,000円−調整控除2,500円（東京都・単身の場合）。住民税は前年の所得に対して翌年度に課税されます", "住民税の非課税限度額は東京23区（1級地）・扶養なし単身の合計所得金額45万円で判定しています（東京都主税局）。この額以下なら所得割・均等割・森林環境税とも0円です。限度額は市区町村が条例で定め、級地区分と扶養人数で変わるため、23区以外や扶養がある場合はこの計算と線がずれます", "社会保険: 協会けんぽ（東京支部・令和8年度）の標準報酬月額等級表で計算。健康保険9.85%・介護保険1.62%（40〜64歳）・子ども・子育て支援金0.23%・厚生年金18.3%の労使折半、雇用保険は労働者負担0.5%（一般の事業）", "賞与なし（年収を12等分した月収で計算）・扶養なし・単身・給与収入のみの前提です。扶養控除・生命保険料控除などの各種控除は反映していません", "限界手取り率は「1つ前の帯からの手取りの増分 ÷ 額面の増分」。帯の刻み方に依存する指標で、区間の途中にある段差はならされている", "最初の帯は1つ前が無いため算出不可（null）。0では埋めていない", "都道府県は東京都（協会けんぽ）に固定。健康保険料率の都道府県差は /data/todofuken-tedori/ を参照" ], "sources": [ { "name": "国税庁 タックスアンサー No.2260（所得税の税率）", "url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2260.htm" }, { "name": "国税庁 源泉所得税の改正のあらまし（令和8年度税制改正）", "url": "https://www.nta.go.jp/publication/pamph/gensen/2026kaisei.pdf" }, { "name": "協会けんぽ 保険料額表（東京支部・令和8年3月分〜）", "url": "https://www.kyoukaikenpo.or.jp/assets/R8_13tokyo.pdf" }, { "name": "日本年金機構（厚生年金保険の保険料）", "url": "https://www.nenkin.go.jp/service/kounen/hokenryo/hoshu/20150515-01.html" }, { "name": "厚生労働省 令和8年度 雇用保険料率", "url": "https://www.mhlw.go.jp/content/001692566.pdf" }, { "name": "総務省（個人住民税）", "url": "https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/150790_06.html" }, { "name": "東京都主税局 個人住民税（非課税限度額）", "url": "https://www.tax.metro.tokyo.lg.jp/kazei/life/kojin_ju" } ], "license": "CC BY 4.0", "canonical": "https://tedori-monosashi.com/data/genkai-tedoriritsu/", "unit": "JPY", "bandCount": 44, "gradeCaps": { "health": { "standardMonthly": 1390000, "reachedAtAnnualGross": 16260000 }, "pension": { "standardMonthly": 650000, "reachedAtAnnualGross": 7620000 } }, "items": [ { "annualGrossMan": 100, "annualGross": 1000000, 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