所得金額	法人税等	実効税率		所得金額	法人税等	実効税率		所得金額	法人税等	実効税率
500	155.8	31.2		26,000	10,733.2	41.3		62,000	27,174.1	43.8
1,000	311.6	31.2		27,000	11,185.9	41.4		64,000	28,084.3	43.9
1,500	467.4	31.2		28,000	11,638.6	41.6		66,000	28,994.5	43.9
2,000	623.2	31.2		29,000	12,091.3	41.7		68,000	29,904.7	44.0
2,500	779.0	31.2		30,000	12,544.0	41.8		70,000	30,814.9	44.0
3,000	934.7	31.2		31,000	12,996.7	41.9		72,000	31,725.1	44.1
3,500	1,090.5	31.2		32,000	13,449.4	42.0		74,000	32,635.3	44.1
4,000	1,246.3	31.2		33,000	13,902.1	42.1		76,000	33,545.5	44.1
4,500	1,413.6	31.4		34,000	14,354.8	42.2		78,000	34,455.7	44.2
5,000	1,580.9	31.6		35,000	14,807.5	42.3		80,000	35,365.9	44.2
6,000	1,915.5	31.9		36,000	15,341.5	42.6		82,000	36,276.1	44.2
7,000	2,250.1	32.1		37,000	15,796.6	42.7		84,000	37,186.3	44.3
8,000	2,584.6	32.3		38,000	16,251.7	42.8		86,000	38,096.5	44.3
9,000	3,037.3	33.7		39,000	16,706.8	42.8		88,000	39,006.7	44.3
10,000	3,490.0	34.9		40,000	17,161.9	42.9		90,000	39,916.9	44.4
11,000	3,942.7	35.8		41,000	17,617.0	43.0		92,000	40,827.1	44.4
12,000	4,395.4	36.6		42,000	18,072.1	43.0		94,000	41,737.3	44.4
13,000	4,848.1	37.3		43,000	18,527.2	43.1		96,000	42,647.5	44.4
14,000	5,300.8	37.9		44,000	18,982.3	43.1		98,000	43,557.7	44.4
15,000	5,753.5	38.4		45,000	19,437.4	43.2		100,000	44,467.9	44.5
16,000	6,206.2	38.8		46,000	19,892.5	43.2		120,000	53,569.9	44.6
17,000	6,658.9	39.2		47,000	20,347.6	43.3		140,000	62,671.9	44.8
18,000	7,111.6	39.5		48,000	20,802.7	43.3		160,000	71,773.9	44.9
19,000	7,564.3	39.8		49,000	21,257.8	43.4		180,000	80,875.9	44.9
20,000	8,017.0	40.1		50,000	21,712.9	43.4		200,000	89,977.9	45.0
21,000	8,469.7	40.3		52,000	22,623.1	43.5		300,000	135,487.9	45.2
22,000	8,922.4	40.6		54,000	23,533.3	43.6		400,000	180,997.9	45.2
23,000	9,375.1	40.8		56,000	24,443.5	43.6		500,000	226,507.9	45.3
24,000	9,827.8	40.9		58,000	25,353.7	43.7
25,000	10,280.5	41.1		60,000	26,263.9	43.8