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相続人が配偶者と子供のケース（配偶者の税額は０）

相続人が子供のみのケース



　Ａ表　　相続人が配偶者と子供のケース　（配偶者の税額軽減を最大限適用）
単位：万円
相続人　正味遺産総額 配偶者＋子１人 配偶者＋子2人 配偶者＋子3人 配偶者＋子4人 配偶者＋子5人 配偶者＋子6人
相続税
合計額		 税額率 相続税
合計額		 税額率 相続税
合計額		 税額率 相続税
合計額		 税額率 相続税
合計額		 税額率 相続税
合計額		 税額率
1,000 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%
3,000 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%
5,000 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%
6,000 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%
7,000 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%
8,000 50 1% 0 0% 0 0% 0 0% 0 0% 0 0%
9,000 100 1% 50 1% 0 0% 0 0% 0 0% 0 0%
10,000 175 2% 100 1% 50 1% 0 0% 0 0% 0 0%
11,000 250 2% 163 1% 100 1% 50 0% 0 0% 0 0%
12,000 325 3% 225 2% 163 1% 100 1% 50 0% 0 0%
13,000 400 3% 300 2% 225 2% 163 1% 100 1% 50 0%
14,000 500 4% 375 3% 288 2% 225 2% 163 1% 100 1%
15,000 600 4% 463 3% 350 2% 288 2% 225 2% 163 1%
16,000 700 4% 550 3% 438 3% 350 2% 288 2% 225 1%
17,000 800 5% 638 4% 525 3% 425 3% 350 2% 288 2%
18,000 950 5% 725 4% 613 3% 500 3% 425 2% 350 2%
19,000 1,100 6% 838 4% 700 4% 588 3% 500 3% 425 2%
20,000 1,250 6% 950 5% 813 4% 675 3% 575 3% 500 3%
25,000 2,000 8% 1,575 6% 1,375 6% 1,238 5% 1,100 4% 963 4%
30,000 2,900 10% 2,300 8% 2,000 7% 1,800 6% 1,663 6% 1,525 5%
35,000 3,900 11% 3,175 9% 2,750 8% 2,500 7% 2,325 7% 2,163 6%
40,000 4,900 12% 4,050 10% 3,525 9% 3,250 8% 3,013 8% 2,850 7%
50,000 6,900 14% 5,850 12% 5,275 11% 4,750 10% 4,500 9% 4,250 9%
60,000 8,900 15% 7,850 13% 7,025 12% 6,500 11% 6,000 10% 5,750 10%
70,000 11,050 16% 9,900 14% 8,825 13% 8,250 12% 7,725 11% 7,250 10%
80,000 13,550 17% 12,150 15% 11,075 14% 10,250 13% 9,700 12% 9,150 11%
90,000 16,050 18% 14,400 16% 13,325 15% 12,250 14% 11,700 13% 11,150 12%
100,000 18,550 19% 16,650 17% 15,575 16% 14,500 15% 13,700 14% 13,150 13%
130,000 26,050 20% 23,450 18% 22,325 17% 21,250 16% 20,175 16% 19,150 15%
150,000 31,050 21% 28,450 19% 26,825 18% 25,750 17% 24,675 16% 23,600 16%
170,000 36,050 21% 33,450 20% 31,325 18% 30,250 18% 29,175 17% 28,100 17%
200,000 43,550 22% 40,950 20% 38,350 19% 37,000 19% 35,925 18% 34,850 17%
250,000 56,050 22% 53,450 21% 50,850 20% 48,250 19% 47,175 19% 46,100 18%
300,000 68,550 23% 65,950 22% 63,350 21% 60,750 20% 58,425 19% 57,350 19%
350,000 81,050 23% 78,450 22% 75,850 22% 73,250 21% 70,650 20% 68,600 20%
400,000 93,550 23% 90,950 23% 88,350 22% 85,750 21% 83,150 21% 80,550 20%
450,000 106,050 24% 103,450 23% 100,850 22% 98,250 22% 95,650 21% 93,050 21%
500,000 118,550 24% 115,950 23% 113,350 23% 110,750 22% 108,150 22% 105,550 21%
＊税額率＝相続税合計額÷正味遺産総額










　Ｂ表　　相続人が子供のみのケース
単位：万円
相続人正味遺産総額 子１人 子2人 子3人 子4人 子5人 子6人
相続税
合計額		 税額率 相続税
合計額		 税額率 相続税
合計額		 税額率 相続税
合計額		 税額率 相続税
合計額		 税額率 相続税
合計額		 税額率
1,000 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%
3,000 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%
5,000 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%
6,000 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%
7,000 100 1% 0 0% 0 0% 0 0% 0 0% 0 0%
8,000 250 3% 100 1% 0 0% 0 0% 0 0% 0 0%
9,000 400 4% 200 2% 100 1% 0 0% 0 0% 0 0%
10,000 600 6% 350 4% 200 2% 100 1% 0 0% 0 0%
11,000 800 7% 500 5% 300 3% 200 2% 100 1% 0 0%
12,000 1,100 9% 650 5% 450 4% 300 3% 200 2% 100 1%
13,000 1,400 11% 800 6% 600 5% 400 3% 300 2% 200 2%
14,000 1,700 12% 1,000 7% 750 5% 550 4% 400 3% 300 2%
15,000 2,000 13% 1,200 8% 900 6% 700 5% 500 3% 400 3%
16,000 2,300 14% 1,400 9% 1,050 7% 850 5% 650 4% 500 3%
17,000 2,700 16% 1,600 9% 1,200 7% 1,000 6% 800 5% 600 4%
18,000 3,100 17% 1,900 11% 1,400 8% 1,150 6% 950 5% 750 4%
19,000 3,500 18% 2,200 12% 1,600 8% 1,300 7% 1,100 6% 900 5%
20,000 3,900 20% 2,500 13% 1,800 9% 1,450 7% 1,250 6% 1,050 5%
25,000 5,900 24% 4,000 16% 3,000 12% 2,400 10% 2,000 8% 1,800 7%
30,000 7,900 26% 5,800 19% 4,500 15% 3,500 12% 3,000 10% 2,600 9%
35,000 9,900 28% 7,800 22% 6,000 17% 5,000 14% 4,000 11% 3,600 10%
45,000 14,800 33% 11,800 26% 9,700 22% 8,000 18% 7,000 16% 6,000 13%
50,000 17,300 35% 13,800 28% 11,700 23% 9,600 19% 8,500 17% 7,500 15%
60,000 22,300 37% 17,800 30% 15,700 26% 13,600 23% 11,500 19% 10,500 18%
70,000 27,300 39% 22,100 32% 19,700 28% 17,600 25% 15,500 22% 13,500 19%
80,000 32,300 40% 27,100 34% 23,700 30% 21,600 27% 19,500 24% 17,400 22%
90,000 37,300 41% 32,100 36% 27,700 31% 25,600 28% 23,500 26% 21,400 24%
100,000 42,300 42% 37,100 37% 31,900 32% 29,600 30% 27,500 28% 25,400 25%
130,000 57,300 44% 52,100 40% 46,900 36% 41,700 32% 39,500 30% 37,400 29%
150,000 67,300 45% 62,100 41% 56,900 38% 51,700 34% 47,500 32% 45,400 30%
170,000 77,300 45% 72,100 42% 66,900 39% 61,700 36% 56,500 33% 53,400 31%
200,000 92,300 46% 87,100 44% 81,900 41% 76,700 38% 71,500 36% 66,300 33%
250,000 117,300 47% 112,100 45% 106,900 43% 101,700 41% 96,500 39% 91,300 37%
300,000 142,300 47% 137,100 46% 131,900 44% 126,700 42% 121,500 41% 116,300 39%
350,000 167,300 48% 162,100 46% 156,900 45% 151,700 43% 146,500 42% 141,300 40%
400,000 192,300 48% 187,100 47% 181,900 45% 176,700 44% 171,500 43% 166,300 42%
450,000 217,300 48% 212,100 47% 206,900 46% 201,700 45% 196,500 44% 191,300 43%
500,000 242,300 48% 237,100 47% 231,900 46% 226,700 45% 221,500 44% 216,300 43%
＊税額率＝相続税合計額÷正味遺産総額