| 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 | 5,400 | 2,100 | 7,500 |
| 4,000,000 | 660,000 | 13,200 | 5,000 | 18,200 |
| 4,500,000 | 1,060,000 | 21,200 | 8,000 | 29,200 |
| 5,000,000 | 1,460,000 | 29,200 | 11,000 | 40,200 |
| 5,500,000 | 1,860,000 | 37,200 | 14,000 | 51,200 |
| 6,000,000 | 2,260,000 | 45,200 | 18,900 | 64,100 |
| 6,500,000 | 2,660,000 | 53,200 | 24,900 | 78,100 |
| 7,000,000 | 3,100,000 | 62,000 | 31,500 | 93,500 |
| 7,500,000 | 3,550,000 | 76,000 | 38,300 | 114,300 |
| 8,000,000 | 4,000,000 | 94,000 | 40,000 | 134,300 |
| 8,500,000 | 4,450,000 | 112,000 | 40,000 | 152,000 |
| 9,000,000 | 4,900,000 | 130,000 | 40,000 | 170,000 |
| 9,500,000 | 5,350,000 | 148,000 | 40,000 | 188,000 |
| 10,000,000 | 5,800,000 | 166,000 | 40,000 | 206,000 |
| 11,000,000 | 6,750,000 | 204,000 | 40,000 | 244,000 |
| 12,000,000 | 7,700,000 | 242,000 | 40,000 | 282,000 |
| 13,000,000 | 8,650,000 | 250,000 | 40,000 | 290,000 |
| 14,000,000 | 9,600,000 | 250,000 | 40,000 | 290,000 |
| 15,000,000 | 10,550,000 | 250,000 | 40,000 | 290,000 |
（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