{
  "title": "額面年収が上がると年間手取りが下がる点の一覧",
  "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",
    "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",
    "集計範囲は額面年収1,000,000円〜12,000,000円、1,000円刻み",
    "実際の標準報酬月額は4〜6月の報酬の平均で決まる（定時決定）ため、個人の境目の位置は前後する"
  ],
  "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"
    }
  ],
  "license": "CC BY 4.0",
  "canonical": "https://tedori-monosashi.com/data/hyojun-hoshu-gyakuten/",
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