| 給与所得 | 課税所得 | 所得税 増税額 | 住民税 増税額 | 増税額 合計 |
| 3,500,000 | 270,000 | 2,700 | 1,000 | 3,700 |
| 4,000,000 | 660,000 | 6,600 | 2,500 | 9,100 |
| 4,500,000 | 1,060,000 | 10,600 | 4,000 | 14,600 |
| 5,000,000 | 1,460,000 | 14,600 | 5,500 | 20,100 |
| 5,500,000 | 1,860,000 | 18,600 | 7,000 | 25,600 |
| 6,000,000 | 2,260,000 | 22,600 | 9,400 | 32,000 |
| 6,500,000 | 2,660,000 | 26,600 | 12,400 | 39,000 |
| 7,000,000 | 3,100,000 | 31,000 | 15,700 | 46,700 |
| 7,500,000 | 3,550,000 | 38,000 | 19,100 | 57,100 |
| 8,000,000 | 4,000,000 | 47,000 | 20,000 | 67,000 |
| 8,500,000 | 4,450,000 | 56,000 | 20,000 | 76,000 |
| 9,000,000 | 4,900,000 | 65,000 | 20,000 | 85,000 |
| 9,500,000 | 5,350,000 | 74,000 | 20,000 | 94,000 |
| 10,000,000 | 5,800,000 | 83,000 | 20,000 | 103,000 |
| 11,000,000 | 6,750,000 | 102,000 | 20,000 | 122,000 |
| 12,000,000 | 7,700,000 | 121,000 | 20,000 | 141,000 |
| 13,000,000 | 8,650,000 | 125,000 | 20,000 | 145,000 |
| 14,000,000 | 9,600,000 | 125,000 | 20,000 | 145,000 |
| 15,000,000 | 10,550,000 | 125,000 | 20,000 | 145,000 |
（注１）所得税控除は200万円と仮定して計算
（注２）住民税については均等割は考慮していない