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<b>所得税額及び住民税額の計算</b></font></p>
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１/２ </font></span>×
税率－（税額調整額＝税額調整のための控除額...
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１８００万円、申告書の提出ありの場合〕</font></p>
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１/２ ＝ ３６０万円</font></p>
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⇒ ４５００＋２０００＝６５００万円</font></...
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⇒
勤続期間が昭和６３年４月１日～平成２５年９...
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× ６年＝１２２０万円</font></td> ...
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１/２ ＝ ２６４０万円</font></p> ...
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⇒ </font><font size="2">７,９２７,０４４</f...
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</b>…
次のような場合には、勤続年数・退職所得控除額の計...
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１／２
にはしません。また、地方税ですから税額表は市町村...
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<b>徴収した税額の納付等</b></font></p>
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払 金 額</font></td>
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月 日</font></td>
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<tr>
<td width="101%" colspan="4" align="center" n...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="49%" colspan="2" align="right" now...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="21%" align="center" nowrap borderc...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="center" nowrap borderc...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="center" nowrap borderc...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="center" bordercolor="#...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="21%" nowrap align="center" borderc...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="center" nowrap borderc...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="center" nowrap borderc...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="21%" align="center" nowrap borderc...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap borderco...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap borderco...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="21%" nowrap bordercolor="#FFFFFF" ...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="21%" align="center" nowrap borderc...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap borderco...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap borderco...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="21%" nowrap bgcolor="#F3FDD5" bord...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap bgcolor=...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap borderco...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="21%" nowrap bordercolor="#FFFFFF" ...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap borderco...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap borderco...
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<p style="line-height: 100%; margin-top: 3; margi...
96,811円を支払った場合には、次の処理が必要です。...
9,189円が納付時まで預り金になります。</font></p> ...
<table border="0" width="48%">
<tr>
<td width="4%" valign="top" nowrap></td>
<td width="24%" valign="top" nowrap>
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<td width="15%" valign="top" nowrap align="ri...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<td width="8%" valign="top" nowrap></td>
<td width="33%" valign="top" nowrap>
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<td width="22%" valign="top" nowrap align="ri...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<p style="line-height: 100%; margin-top: 3; margi...
<p style="line-height: 100%; margin-top: 10; marg...
<p style="line-height: 100%; margin-top: 10; marg...
<p style="line-height: 100%; margin-top: 0; margi...
<table border="0" width="100%">
<tr>
<td width="100%" nowrap align="right">
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
</td>
</tr>
</table>
</center>
</div>
<div align="center">
<center>
<table border="0" width="975">
<tr>
<td width="100%">
<hr size="1">
<p style="line-height: 100%; margin-top: 15; marg...
<p style="line-height: 100%; margin-top: 10; marg...
… 次項参照）。また、</font><font size="2">平成２...
<p style="line-height: 100%; margin-top: 0; margi...
<table border="0" width="100%">
<tr>
<td width="2%" valign="top">
<p style="line-height: 100%; margin-top: 0;...
<td width="98%" valign="top">
<p style="line-height: 100%; margin-top: 0;...
株主（社員）の氏名・住所、持株（口）数</fon...
<p style="line-height: 100%; margin-top: 0;...
配当計算期間、配当金の支払日、１株（口）当...
</tr>
</table>
<p style="line-height: 100%; margin-top: 3; margi...
３００万円の配当を実施しました。</font></p>
<table border="0" width="52%">
<tr>
<td width="4%" valign="top" nowrap></td>
<td width="24%" valign="top" nowrap>
<p style="line-height: 100%; margin-top: 0;...
</td>
<td width="26%" valign="top" nowrap align="ri...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<td width="4%" valign="top" nowrap></td>
<td width="25%" valign="top" nowrap>
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<td width="24%" valign="top" nowrap align="ri...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<p style="line-height: 100%; margin-top: 10; marg...
）にその明細を記載して納付します。納期限は配当実...
<p style="line-height: 100%; margin-top: 10; marg...
<table border="1" width="75%" bordercolor="#FFFFF...
<tr>
<td width="10%" rowspan="2" bordercolor="#000...
<p style="line-height: 100%; margin-top: 0;...
<td width="14%" bordercolor="#000000">
<p style="line-height: 100%; margin-top: 0;...
<td width="40%" colspan="3" bordercolor="#000...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="14%" bordercolor="#000000">
<p style="line-height: 100%; margin-top: 0;...
<td width="40%" colspan="3" bordercolor="#000...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="36%" colspan="3" align="center" no...
<p style="line-height: 100%; margin-top: 0;...
<td width="12%" rowspan="2" align="center" no...
<p style="line-height: 100%; margin-top: 0;...
<td width="13%" rowspan="2" align="center" no...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="10%" align="center" nowrap borderc...
<p style="line-height: 100%; margin-top: 0;...
<td width="14%" align="center" nowrap borderc...
<p style="line-height: 100%; margin-top: 0;...
<td width="15%" align="center" nowrap borderc...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="10%" bordercolor="#000000">
<p style="line-height: 100%; margin-top: 0;...
<td width="14%" bordercolor="#000000" align="...
<p style="line-height: 100%; margin-top: 0;...
<td width="15%" bordercolor="#000000">
<p style="line-height: 100%; margin-top: 0;...
<td width="12%" bordercolor="#000000" align="...
<p style="line-height: 100%; margin-top: 0;...
<td width="13%" bordercolor="#000000" align="...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="21%" colspan="2" align="center" no...
<p style="line-height: 100%; margin-top: 0;...
<td width="15%" bordercolor="#000000">
<p style="line-height: 100%; margin-top: 0;...
<td width="25%" colspan="2" bordercolor="#000...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="21%" colspan="2" bordercolor="#000...
<p style="line-height: 100%; margin-top: 0;...
４月 １日</font></font></p> ...
<p style="line-height: 100%; margin-top: 0;...
２６年 ３月３１日</font></td>
<td width="15%" bordercolor="#000000" nowrap>...
<p style="line-height: 100%; margin-top: 0;...
２６年 ５月３０日</font></td>
<td width="25%" colspan="2" bordercolor="#000...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="61%" colspan="5" bordercolor="#000...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="10%" rowspan="2" align="center" bo...
<p style="line-height: 100%; margin-top: 0;...
<td width="14%" align="center" bordercolor="#...
<p style="line-height: 100%; margin-top: 0;...
<td width="40%" colspan="3" bordercolor="#000...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="14%" align="center" bordercolor="#...
<td width="40%" colspan="3" bordercolor="#000...
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<p style="line-height: 100%; margin-top: 10; marg...
<p style="line-height: 100%; margin-top: 0; margin-bottom...
<table border="0" width="100%">
<tr>
<td width="100%" nowrap align="right">
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
</td>
</tr>
</table>
</center>
</div>
<div align="center">
<center>
<table border="0" width="975">
<tr>
<td width="100%">
<hr size="1">
<p style="line-height: 100%; margin-top: 10; marg...
<p style="line-height: 100%; margin-top: 10; marg...
「 リソク 1,200」 とあれば、税引後の額が 1,200...
<table border="0" width="55%">
<tr>
<td width="4%" valign="top" nowrap></td>
<td width="35%" valign="top" nowrap>
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
</td>
<td width="20%" valign="top" nowrap align="ri...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<td width="6%" valign="top" nowrap></td>
<td width="25%" valign="top" nowrap>
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<td width="24%" nowrap align="right">
<p style="line-height: 100%; margin-top: 0;...
<p> </td>
</tr>
</table>
<p style="line-height: 100%; margin-top: 0; margi...
<p style="line-height: 100%; margin-top: 0; margi...
… 国税（所得税）１５％ ､ 道府県民税（利子割）５％...
<p style="line-height: 100%; margin-top: 0; margi...
<table border="0" width="77%">
<tr>
<td width="2%" rowspan="2"></td>
<td width="10%" nowrap>
<p style="line-height: 100%; margin-top: 0;...
<td width="24%" bgcolor="#B8CBDE" nowrap>
<p style="line-height: 100%; margin-top: 0;...
<td width="20%" bgcolor="#FBEDC4" nowrap>
<p style="line-height: 100%; margin-top: 0;...
<td width="22%" bgcolor="#FBEDC4" nowrap>
<p style="line-height: 100%; margin-top: 0;...
<td width="29%" bgcolor="#E8E8E8" nowrap>
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="10%" bgcolor="#FDCBC6" nowrap>
<p style="line-height: 100%; margin-top: 0;...
<td width="24%" bgcolor="#B8CBDE" nowrap>
<p style="line-height: 100%; margin-top: 0;...
</td>
<td width="20%" bgcolor="#FBEDC4" nowrap>
<p style="line-height: 100%; margin-top: 0;...
<td width="22%" bgcolor="#FBEDC4" nowrap>
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<td width="29%" bgcolor="#E8E8E8" nowrap>
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="2%"></td>
<td width="10%" bgcolor="#FDCBC6" nowrap>
<p style="line-height: 100%; margin-top: 0;...
<td width="24%" bgcolor="#B8CBDE" nowrap>
<p style="line-height: 100%; margin-top: 0;...
</td>
<td width="38%" bgcolor="#FBEDC4" colspan="2"...
<p style="line-height: 100%; margin-top: 0;...
<td width="29%" bgcolor="#E8E8E8" nowrap>
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<p style="line-height: 100%; margin-top: 0; margi...
…
平成２５年～平成４９年の間に生じるものについては...
<p style="line-height: 100%; margin-top: 12; marg...
<p style="line-height: 100%; margin-t...
× ０．０２１ ＝ ０．００３１５ ...
になります。法人税及び復興特別法人税...
（
利子割の税率は５％ですから、３者の合...
）｡</font></p>
<p style="line-height: 100%; margin-t...
税引き後の利子の受取額が １２００円 ...
<table border="0" width="83%">
<tr>
<td width="3%">
<p style="line-height: 100%; ma...
<td width="31%" nowrap>
<p style="line-height: 100%; ma...
<td width="30%" nowrap>
<p style="line-height: 100%; ma...
÷ ０．７９６８５ ＝ １５...
<td width="15%" nowrap>
<p style="line-height: 100%; ma...
<td width="21%" nowrap>
<p style="line-height: 100%; ma...
</tr>
<tr>
<td width="3%">
<p style="line-height: 100%; ma...
<td width="31%" nowrap>
<p style="line-height: 100%; ma...
<td width="30%" nowrap>
<p style="line-height: 100%; ma...
× ０．１５３１５ ＝ ２３...
<td width="15%" nowrap>
<p style="line-height: 100%; ma...
<td width="21%" nowrap>
<p style="line-height: 100%; ma...
</tr>
<tr>
<td width="3%">
<p style="line-height: 100%; ma...
<td width="31%" nowrap>
<p style="line-height: 100%; ma...
<td width="30%" nowrap>
<p style="line-height: 100%; ma...
× ２．１ ÷ １０２．１ ＝ ...
<td width="15%" bgcolor="#E3E699"...
<p style="line-height: 100%; ma...
<td width="21%" bgcolor="#E3E699"...
<p style="line-height: 100%; ma...
</tr>
<tr>
<td width="3%">
<p style="line-height: 100%; ma...
<td width="31%" nowrap>
<p style="line-height: 100%; ma...
<td width="30%" nowrap>
<p style="line-height: 100%; ma...
－ ５ ＝ ２２５</font></td>
<td width="15%" nowrap>
<p style="line-height: 100%; ma...
<td width="21%" nowrap>
<p style="line-height: 100%; ma...
</tr>
<tr>
<td width="3%">
<p style="line-height: 100%; ma...
<td width="31%" nowrap>
<p style="line-height: 100%; ma...
<td width="30%" nowrap>
<p style="line-height: 100%; ma...
× ０．０５ ＝ ７５ </font></td>
<td width="15%" nowrap>
<p style="line-height: 100%; ma...
<td width="21%" nowrap>
<p style="line-height: 100%; ma...
</tr>
<tr>
<td width="3%">
<p style="line-height: 100%; ma...
<td width="31%" align="center" no...
<p style="line-height: 100%; ma...
<td width="30%" align="center" no...
<p style="line-height: 100%; ma...
<td width="15%" nowrap>
<p style="line-height: 100%; ma...
<td width="21%" nowrap>
<p style="line-height: 100%; ma...
</tr>
</table>
<p style="line-height: 100%; margin-top: 0; margi...
（ 手引きの但し書き ）。</font></p>
<p style="line-height: 100%; margin-top: 12; marg...
… そんなことは、現実にはほとんど不可能です。そこ...
<p style="line-height: 100%; margin-top: 0; margi...
<p style="line-height: 100%; margin-top: 2; margi...
<p style="line-height: 100%; margin-top: 2; margi...
<p style="line-height: 100%; margin-top: 0; margi...
<table border="0" width="100%">
<tr>
<td width="100%" nowrap align="right">
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="100%" nowrap align="center">
<p style="line-height: 100%; margin-top: 0;...
( ２０１３ / ０２ 改定 )</font></...
</tr>
</table>
</td>
</tr>
</table>
</center>
</div>
<div align="center">
<center>
<table border="0" width="975">
<tr>
<td width="100%">
<hr size="1">
<p style="line-height: 100%; margin-top: 0; margi...
<a href="index.htm">トップページ</a> </font></p>
<p style="line-height: 100%; margin-top: 0; margi...
</tr>
</table>
</center>
</div>
</body>
</html>
}}
終了行:
#html{{
<html>
<head>
<meta http-equiv="Content-Type" content="text/html; chars...
<meta name="GENERATOR" content="Microsoft FrontPage 4.0">
<meta name="ProgId" content="FrontPage.Editor.Document">
<title>源泉徴収事務</title>
</head>
<body>
<div align="center">
<center>
<table border="0" width="975">
<tr>
<td width="100%">
<p style="line-height: 100%; margin-top: 0; margi...
<a href="index.htm">トップページ</a> </font></p>
<hr size="1">
<p style="line-height: 100%; margin-top: 0; margi...
</tr>
</table>
</center>
</div>
<p style="line-height: 100%; margin-top: 0; margin-bottom...
<div align="center">
<center>
<table border="0" width="975">
<tr>
<td width="100%">
<p style="line-height: 100%; margin-top: 0; margi...
<b>所得税額及び住民税額の計算</b></font></p>
<p style="line-height: 100%; margin-top: 0; margi...
<table border="1" width="99%" bordercolor="#FFFFF...
<tr>
<td width="12%" rowspan="3" bordercolor="#000...
<p style="line-height: 100%; margin-top: 0;...
<td width="10%" bgcolor="#FDCBC6" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="31%" bgcolor="#FDCBC6" bordercolor...
<td width="47%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="2%" rowspan="2" bgcolor="#CEDABA" ...
<p style="line-height: 100%; margin-top: 0;...
<td width="46%" bgcolor="#CEDABA" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="47%" bgcolor="#CEDABA" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="46%" bgcolor="#CEDABA" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="47%" bgcolor="#CEDABA" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<p style="line-height: 100%; margin-top: 25; marg...
<p style="line-height: 100%; margin-top: 0; margi...
<table border="1" width="80%" bordercolor="#FFFFF...
<tr>
<td width="100%" bgcolor="#FFFFFF" bordercolo...
<p style="line-height: 100%; margin-top: 0;...
１/２ </font></span>×
税率－（税額調整額＝税額調整のための控除額...
</tr>
</table>
<p style="line-height: 100%; margin-top: 3; margi...
は適用されません。</font></p>
<p style="line-height: 100%; margin-top: 5; margi...
<table border="1" width="97%" bordercolor="#FFFFF...
<tr>
<td width="16%" align="center" nowrap bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="38%" align="center" nowrap bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="46%" rowspan="4" valign="top" bgco...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="16%" nowrap bgcolor="#FFFFFF" bord...
<p style="line-height: 100%; margin-top: 0;...
<td width="38%" nowrap bgcolor="#FFFFFF" bord...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="16%" nowrap bgcolor="#FFFFFF" bord...
<p style="line-height: 100%; margin-top: 0;...
<td width="38%" nowrap bgcolor="#FFFFFF" bord...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="16%" nowrap bgcolor="#FFFFFF" bord...
<p style="line-height: 100%; margin-top: 0;...
<td width="38%" nowrap bgcolor="#FFFFFF" bord...
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<p style="line-height: 100%; margin-top: 5; margi...
<table border="1" width="83%" bordercolor="#FFFFF...
<tr>
<td width="29%" align="center" nowrap colspan...
<p style="line-height: 100%; margin-top: 0;...
<td width="10%" align="center" nowrap rowspan...
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</tr>
<tr>
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</td>
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<p style="line-height: 100%; margin-top: 0;...
</td>
</tr>
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<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
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<p style="line-height: 100%; margin-top: 0;...
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<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
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<p style="line-height: 100%; margin-top: 0;...
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<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
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<p style="line-height: 100%; margin-top: 0;...
<td width="14%" align="right" nowrap bgcolor=...
<p style="line-height: 100%; margin-top: 0;...
<td width="10%" align="center" nowrap bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="14%" align="right" nowrap bgcolor=...
<p style="line-height: 100%; margin-top: 0;...
<td width="21%" bgcolor="#FFFFFF" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="15%" align="right" nowrap bgcolor=...
<p style="line-height: 100%; margin-top: 0;...
<td width="14%" align="right" nowrap bgcolor=...
<p style="line-height: 100%; margin-top: 0;...
<td width="10%" align="center" nowrap bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="14%" align="right" nowrap bgcolor=...
<p style="line-height: 100%; margin-top: 0;...
<td width="21%" bgcolor="#FFFFFF" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="15%" align="right" nowrap bgcolor=...
<p style="line-height: 100%; margin-top: 0;...
<td width="14%" align="right" nowrap bgcolor=...
<p style="line-height: 100%; margin-top: 0;...
<td width="10%" align="center" nowrap bgcolor...
<p style="line-height: 100%; margin-top: 0;...
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<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<p style="line-height: 100%; margin-top: 4; margi...
１８００万円、申告書の提出ありの場合〕</font></p>
<table border="1" width="69%" bordercolor="#FFFFF...
<tr>
<td width="23%" valign="top" bgcolor="#FFFFFF...
<p style="line-height: 100%; margin-top: 0;...
<td width="77%" valign="top" bgcolor="#FFFFFF...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
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<p style="line-height: 100%; margin-top: 0;...
<td width="77%" valign="top" bgcolor="#FFFFFF...
<p style="line-height: 100%; margin-top: 0;...
１/２ ＝ ３６０万円</font></p>
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<p style="line-height: 100%; margin-top: 15; marg...
<p style="line-height: 100%; margin-top: 4; margi...
<table border="1" width="91%" height="63" borderc...
<tr>
<td width="10%" valign="top" align="center" n...
<p style="line-height: 100%; margin-top: 0;...
<td width="45%" valign="top" align="center" n...
<p style="line-height: 100%; margin-top: 0;...
<td width="14%" valign="top" align="center" n...
<p style="line-height: 100%; margin-top: 0;...
<td width="21%" valign="top" height="13" alig...
<p style="line-height: 100%; margin-top: 0;...
<td width="20%" valign="top" height="13" alig...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="10%" valign="top" align="center" n...
<p style="line-height: 100%; margin-top: 0;...
<td width="45%" valign="top" height="16" bgco...
<p style="line-height: 100%; margin-top: 0;...
<td width="14%" valign="top" height="16" alig...
<p style="line-height: 100%; margin-top: 0;...
<td width="21%" valign="top" height="16" alig...
<p style="line-height: 100%; margin-top: 0;...
<td width="20%" valign="top" height="16" alig...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="10%" valign="top" align="center" n...
<p style="line-height: 100%; margin-top: 0;...
<td width="45%" valign="top" height="16" bgco...
<p style="line-height: 100%; margin-top: 0;...
<td width="14%" valign="top" height="16" alig...
<p style="line-height: 100%; margin-top: 0;...
<td width="21%" valign="top" height="16" alig...
<p style="line-height: 100%; margin-top: 0;...
<td width="20%" valign="top" height="16" alig...
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<table border="0" width="100%">
<tr>
<td width="4%" align="right" nowrap valign="t...
<p style="line-height: 100%; margin-top: 3;...
<td width="96%">
<p style="line-height: 100%; margin-top: 3;...
⇒ ４５００＋２０００＝６５００万円</font></...
</tr>
<tr>
<td width="4%" align="right" nowrap valign="t...
<p style="line-height: 100%; margin-top: -1...
<td width="96%">
<p style="line-height: 100%; margin-top: -1...
⇒
勤続期間が昭和６３年４月１日～平成２５年９...
</tr>
<tr>
<td width="4%" align="right" nowrap valign="t...
<p style="line-height: 100%; margin-top: -1...
<td width="96%">
<p style="line-height: 100%; margin-top: -1...
<table border="1" width="81%" bordercolor="...
<tr>
<td width="20%" bgcolor="#FFFFFF" borde...
<p style="line-height: 100%; margin-t...
<td width="80%" bgcolor="#FFFFFF" borde...
<p style="line-height: 100%; margin-t...
× ６年＝１２２０万円</font></td> ...
</tr>
<tr>
<td width="20%" valign="top" nowrap bgc...
<p style="line-height: 100%; margin-t...
<td width="80%" bgcolor="#FFFFFF" borde...
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１/２ ＝ ２６４０万円</font></p> ...
<p style="line-height: 100%; margin-t...
</tr>
</table>
</td>
</tr>
<tr>
<td width="4%" align="right" nowrap valign="t...
<p style="line-height: 100%; margin-top: -1...
<td width="96%">
<p style="line-height: 100%; margin-top: -1...
⇒ </font><font size="2">７,９２７,０４４</f...
</tr>
</table>
<p style="line-height: 100%; margin-top: 20; marg...
</b>…
次のような場合には、勤続年数・退職所得控除額の計...
<table border="1" width="68%" bordercolor="#FFFFF...
<tr>
<td width="40%" align="center" nowrap bgcolor...
<p style="line-height: 100%; margin-top: 0;...
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<p style="line-height: 100%; margin-top: 0;...
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<tr>
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<p style="line-height: 100%; margin-top: 0;...
<td width="30%" align="center" nowrap bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="30%" align="center" nowrap bgcolor...
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<p style="line-height: 100%; margin-top: 0; margi...
<table border="1" width="68%" bordercolor="#FFFFF...
<tr>
<td width="65%" bordercolor="#000000" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="35%" bordercolor="#000000" bgcolor...
</tr>
</table>
<table border="1" width="68%" bordercolor="#FFFFF...
<tr>
<td width="29%" bordercolor="#FFFFFF" bgcolor...
<td width="71%" align="center" bgcolor="#FAC4...
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<p style="line-height: 100%; margin-top: 15; marg...
<p style="line-height: 100%; margin-top: 0; margi...
<table border="1" width="82%" bordercolor="#FFFFF...
<tr>
<td width="42%" bgcolor="#E6FED8" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="58%" bgcolor="#F2F2F2" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<p style="line-height: 100%; margin-top: 3; margi...
１／２
にはしません。また、地方税ですから税額表は市町村...
<p style="line-height: 100%; margin-top: 35; marg...
<b>徴収した税額の納付等</b></font></p>
<p style="line-height: 100%; margin-top: 12; marg...
<p style="line-height: 100%; margin-top: 0; margi...
<p style="line-height: 100%; margin-top: 0; margi...
<p style="line-height: 100%; margin-top: -3; marg...
<table border="1" width="84%" bordercolor="#FFFFF...
<tr>
<td width="93%" colspan="6" align="center" no...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="10%" rowspan="3" bgcolor="#FFFFFF"...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<td width="25%" bgcolor="#FFFFFF" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="59%" colspan="4" bgcolor="#FFFFFF"...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="25%" bgcolor="#FFFFFF" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="59%" colspan="4" bgcolor="#FFFFFF"...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="25%" bgcolor="#FFFFFF" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="59%" colspan="4" bgcolor="#FFFFFF"...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="35%" colspan="2" rowspan="2" align...
<p style="line-height: 100%; margin-top: 0;...
<td width="15%" rowspan="2" align="center" no...
<p style="line-height: 100%; margin-top: 0;...
払 金 額</font></td>
<td width="16%" rowspan="2" align="center" no...
<p style="line-height: 100%; margin-top: 0;...
<td width="30%" colspan="2" align="center" no...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
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<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
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<p style="line-height: 100%; margin-top: 0;...
<td width="15%" bgcolor="#FFFFFF" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="16%" bgcolor="#FFFFFF" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="16%" bgcolor="#FFFFFF" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="16%" bgcolor="#FFFFFF" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
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<p style="line-height: 100%; margin-top: 0;...
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<p style="line-height: 100%; margin-top: 0;...
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<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="35%" colspan="2" bgcolor="#F3FDD5"...
<p style="line-height: 100%; margin-top: 0;...
<td width="15%" bgcolor="#FFFFFF" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="16%" bgcolor="#FFFFFF" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="16%" bgcolor="#FFFFFF" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="16%" bgcolor="#FFFFFF" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="35%" colspan="2" align="center" no...
<p style="line-height: 100%; margin-top: 0;...
<td width="15%" align="center" nowrap bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="16%" align="center" bgcolor="#FFFF...
<p style="line-height: 100%; margin-top: 0;...
<td width="30%" colspan="2" align="center" bg...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="35%" colspan="2" align="right" now...
<p style="line-height: 100%; margin-top: 0;...
<td width="15%" align="right" nowrap bgcolor=...
<p style="line-height: 100%; margin-top: 0;...
<td width="16%" align="center" bgcolor="#FFFF...
<p style="line-height: 100%; margin-top: 0;...
<td width="30%" colspan="2" align="center" bg...
<p style="line-height: 100%; margin-top: 0;...
月 日</font></td>
</tr>
<tr>
<td width="93%" colspan="6" bgcolor="#FFFFFF"...
<p style="line-height: 100%; margin-top: 0;...
</td>
</tr>
<tr>
<td width="10%" rowspan="2" bgcolor="#FFFFFF"...
<p style="line-height: 100%; margin-top: 0;...
<td width="25%" bgcolor="#FFFFFF" bordercolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="59%" colspan="4" bgcolor="#FFFFFF"...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="25%" valign="middle" nowrap bgcolo...
<p style="line-height: 100%; margin-top: 0;...
</td>
<td width="59%" colspan="4" bgcolor="#FFFFFF"...
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<p style="line-height: 100%; margin-top: 3; margi...
<table border="0" width="100%">
<tr>
<td width="4%" valign="top" align="right" now...
<p style="line-height: 100%; margin-top: 0;...
<td width="96%" valign="top">
<p style="line-height: 100%; margin-top: -1...
</tr>
<tr>
<td width="4%" valign="top" align="right" now...
<p style="line-height: 100%; margin-top: 0;...
<td width="96%" valign="top">
<p style="line-height: 100%; margin-top: -1...
</tr>
<tr>
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<p style="line-height: 100%; margin-top: 0;...
<td width="96%" valign="top">
<p style="line-height: 100%; margin-top: -1...
</tr>
</table>
<p style="line-height: 100%; margin-top: 12; marg...
<table border="1" width="59%" bordercolor="#FFFFF...
<tr>
<td width="19%" nowrap bgcolor="#FFFFFF" bord...
<p style="line-height: 100%; margin-top: 0;...
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<p style="line-height: 100%; margin-top: 0;...
<td width="35%" nowrap bgcolor="#FFFFFF" bord...
<p style="line-height: 100%; margin-top: 0;...
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<tr>
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<p style="line-height: 100%; margin-top: 0;...
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<td width="35%" nowrap bgcolor="#FFFFFF" bord...
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</tr>
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<table border="0" width="100%">
<tr>
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<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
</td>
</tr>
</table>
</center>
</div>
<p style="margin-top: 0; margin-bottom: 0"><a name="■2"><...
<div align="center">
<center>
<table border="0" width="975">
<tr>
<td width="100%">
<hr size="1">
<p style="line-height: 100%; margin-top: 15; marg...
<p style="line-height: 100%; margin-top: 10; marg...
<p style="line-height: 100%; margin-top: 0; margi...
<p style="line-height: 100%; margin-top: -2; marg...
<table border="1" width="63%" bordercolor="#FFFFF...
<tr>
<td width="101%" colspan="4" align="center" n...
<p style="line-height: 100%; margin-top: 0;...
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<tr>
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<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
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<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
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<tr>
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<td width="28%" align="center" nowrap borderc...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="center" nowrap borderc...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="21%" align="center" nowrap borderc...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap borderco...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap borderco...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="21%" nowrap bordercolor="#FFFFFF" ...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="21%" align="center" nowrap borderc...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap borderco...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap borderco...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="21%" nowrap bgcolor="#F3FDD5" bord...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap bgcolor=...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap borderco...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="21%" nowrap bordercolor="#FFFFFF" ...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" bordercolor="#FFFFFF" bgcolor...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap borderco...
<p style="line-height: 100%; margin-top: 0;...
<td width="28%" align="right" nowrap borderco...
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<p style="line-height: 100%; margin-top: 3; margi...
96,811円を支払った場合には、次の処理が必要です。...
9,189円が納付時まで預り金になります。</font></p> ...
<table border="0" width="48%">
<tr>
<td width="4%" valign="top" nowrap></td>
<td width="24%" valign="top" nowrap>
<p style="line-height: 100%; margin-top: 0;...
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</center>
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<div align="center">
<center>
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<tr>
<td width="100%">
<hr size="1">
<p style="line-height: 100%; margin-top: 15; marg...
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… 次項参照）。また、</font><font size="2">平成２...
<p style="line-height: 100%; margin-top: 0; margi...
<table border="0" width="100%">
<tr>
<td width="2%" valign="top">
<p style="line-height: 100%; margin-top: 0;...
<td width="98%" valign="top">
<p style="line-height: 100%; margin-top: 0;...
株主（社員）の氏名・住所、持株（口）数</fon...
<p style="line-height: 100%; margin-top: 0;...
配当計算期間、配当金の支払日、１株（口）当...
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<p style="line-height: 100%; margin-top: 3; margi...
３００万円の配当を実施しました。</font></p>
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<td width="24%" valign="top" nowrap>
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<p style="line-height: 100%; margin-top: 10; marg...
）にその明細を記載して納付します。納期限は配当実...
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<table border="1" width="75%" bordercolor="#FFFFF...
<tr>
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<td width="12%" bordercolor="#000000" align="...
<p style="line-height: 100%; margin-top: 0;...
<td width="13%" bordercolor="#000000" align="...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="21%" colspan="2" align="center" no...
<p style="line-height: 100%; margin-top: 0;...
<td width="15%" bordercolor="#000000">
<p style="line-height: 100%; margin-top: 0;...
<td width="25%" colspan="2" bordercolor="#000...
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</tr>
<tr>
<td width="21%" colspan="2" bordercolor="#000...
<p style="line-height: 100%; margin-top: 0;...
４月 １日</font></font></p> ...
<p style="line-height: 100%; margin-top: 0;...
２６年 ３月３１日</font></td>
<td width="15%" bordercolor="#000000" nowrap>...
<p style="line-height: 100%; margin-top: 0;...
２６年 ５月３０日</font></td>
<td width="25%" colspan="2" bordercolor="#000...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="61%" colspan="5" bordercolor="#000...
<p style="line-height: 100%; margin-top: 0;...
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<tr>
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<p style="line-height: 100%; margin-top: 0;...
<td width="14%" align="center" bordercolor="#...
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<td width="40%" colspan="3" bordercolor="#000...
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
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<p style="line-height: 100%; margin-top: 0;...
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<p style="line-height: 100%; margin-top: 10; marg...
<p style="line-height: 100%; margin-top: 0; margin-bottom...
<table border="0" width="100%">
<tr>
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</tr>
</table>
</td>
</tr>
</table>
</center>
</div>
<div align="center">
<center>
<table border="0" width="975">
<tr>
<td width="100%">
<hr size="1">
<p style="line-height: 100%; margin-top: 10; marg...
<p style="line-height: 100%; margin-top: 10; marg...
「 リソク 1,200」 とあれば、税引後の額が 1,200...
<table border="0" width="55%">
<tr>
<td width="4%" valign="top" nowrap></td>
<td width="35%" valign="top" nowrap>
<p style="line-height: 100%; margin-top: 0;...
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<p style="line-height: 100%; margin-top: 0;...
</td>
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<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
<p style="line-height: 100%; margin-top: 0;...
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<td width="25%" valign="top" nowrap>
<p style="line-height: 100%; margin-top: 0;...
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<p> </td>
</tr>
</table>
<p style="line-height: 100%; margin-top: 0; margi...
<p style="line-height: 100%; margin-top: 0; margi...
… 国税（所得税）１５％ ､ 道府県民税（利子割）５％...
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</td>
<td width="38%" bgcolor="#FBEDC4" colspan="2"...
<p style="line-height: 100%; margin-top: 0;...
<td width="29%" bgcolor="#E8E8E8" nowrap>
<p style="line-height: 100%; margin-top: 0;...
</tr>
</table>
<p style="line-height: 100%; margin-top: 0; margi...
…
平成２５年～平成４９年の間に生じるものについては...
<p style="line-height: 100%; margin-top: 12; marg...
<p style="line-height: 100%; margin-t...
× ０．０２１ ＝ ０．００３１５ ...
になります。法人税及び復興特別法人税...
（
利子割の税率は５％ですから、３者の合...
）｡</font></p>
<p style="line-height: 100%; margin-t...
税引き後の利子の受取額が １２００円 ...
<table border="0" width="83%">
<tr>
<td width="3%">
<p style="line-height: 100%; ma...
<td width="31%" nowrap>
<p style="line-height: 100%; ma...
<td width="30%" nowrap>
<p style="line-height: 100%; ma...
÷ ０．７９６８５ ＝ １５...
<td width="15%" nowrap>
<p style="line-height: 100%; ma...
<td width="21%" nowrap>
<p style="line-height: 100%; ma...
</tr>
<tr>
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<p style="line-height: 100%; ma...
<td width="31%" nowrap>
<p style="line-height: 100%; ma...
<td width="30%" nowrap>
<p style="line-height: 100%; ma...
× ０．１５３１５ ＝ ２３...
<td width="15%" nowrap>
<p style="line-height: 100%; ma...
<td width="21%" nowrap>
<p style="line-height: 100%; ma...
</tr>
<tr>
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<p style="line-height: 100%; ma...
<td width="31%" nowrap>
<p style="line-height: 100%; ma...
<td width="30%" nowrap>
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× ２．１ ÷ １０２．１ ＝ ...
<td width="15%" bgcolor="#E3E699"...
<p style="line-height: 100%; ma...
<td width="21%" bgcolor="#E3E699"...
<p style="line-height: 100%; ma...
</tr>
<tr>
<td width="3%">
<p style="line-height: 100%; ma...
<td width="31%" nowrap>
<p style="line-height: 100%; ma...
<td width="30%" nowrap>
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－ ５ ＝ ２２５</font></td>
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<td width="21%" nowrap>
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</tr>
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<td width="3%">
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× ０．０５ ＝ ７５ </font></td>
<td width="15%" nowrap>
<p style="line-height: 100%; ma...
<td width="21%" nowrap>
<p style="line-height: 100%; ma...
</tr>
<tr>
<td width="3%">
<p style="line-height: 100%; ma...
<td width="31%" align="center" no...
<p style="line-height: 100%; ma...
<td width="30%" align="center" no...
<p style="line-height: 100%; ma...
<td width="15%" nowrap>
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<td width="21%" nowrap>
<p style="line-height: 100%; ma...
</tr>
</table>
<p style="line-height: 100%; margin-top: 0; margi...
（ 手引きの但し書き ）。</font></p>
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… そんなことは、現実にはほとんど不可能です。そこ...
<p style="line-height: 100%; margin-top: 0; margi...
<p style="line-height: 100%; margin-top: 2; margi...
<p style="line-height: 100%; margin-top: 2; margi...
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<table border="0" width="100%">
<tr>
<td width="100%" nowrap align="right">
<p style="line-height: 100%; margin-top: 0;...
</tr>
<tr>
<td width="100%" nowrap align="center">
<p style="line-height: 100%; margin-top: 0;...
( ２０１３ / ０２ 改定 )</font></...
</tr>
</table>
</td>
</tr>
</table>
</center>
</div>
<div align="center">
<center>
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<tr>
<td width="100%">
<hr size="1">
<p style="line-height: 100%; margin-top: 0; margi...
<a href="index.htm">トップページ</a> </font></p>
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