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100年度薪資所得扣繳稅額表

100年度薪資所得扣繳稅額表

又到了一年一度的民國一百年報稅季節,相信這一份100年度薪資所得扣繳稅額表對於今年要報稅的朋友是很需要的一份表格,以下資料參考來源為國稅局及網路查詢所得僅供參考,有需要正確資訊的朋友請連至國稅局官方連結之版本為準。

國稅局:100年度薪資所得扣繳稅額表連結

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100年度薪資所得扣繳稅額表說明

(一)本表之編製,納稅義務人本人、配偶及受扶養親屬免稅額每人各按新臺幣 82,000元計算。

(二)扣除額係按有配偶者之標準扣除額及薪資所得特別扣除額計算:

標準扣除額為新臺幣 152,000元。

薪資所得特別扣除額每人每年扣除新臺幣 104,000元,其申報之薪資所得未達新臺幣104,000元者,就其薪資所得額全數扣除。

(三)如納稅義務人配偶及受扶養親屬之人數(如無配偶者,依其受扶養親屬之人數)或每月薪資所得超過本表規定之數額,應由扣繳義務人依下列公式計算每月應扣繳稅額:

每月薪資所得×12=估計全年薪資所得。

估計全年薪資所得-(免稅額+標準扣除額+薪資所得特別扣除額)=估計全年應稅薪資所得。

估計全年應稅薪資所得×適用100年度之該級距稅率-累進差額=估計應稅薪資所得全年應納稅額 。

估計應稅薪資所得全年應納稅額÷12=每月應扣繳稅額。

(四)納稅義務人有無配偶均適用本表。

例:有關本表內配偶及受扶養親屬人數之計算如下:

配偶

(人數)

受扶養親屬(人數) 配偶及受扶養親屬(人數)
0 0 0
0 1 1
1 2 3
1 3 4

0 1 2 3 4 5 6 7 8 9 10 11
60,001~60,500 0 0 0 0 0 0 0 0 0 0 0 0
60,501~61,000 0 0 0 0 0 0 0 0 0 0 0 0
61,001~61,500 0 0 0 0 0 0 0 0 0 0 0 0
61,501~62,000 0 0 0 0 0 0 0 0 0 0 0 0
62,001~62,500 0 0 0 0 0 0 0 0 0 0 0 0
62,501~63,000 0 0 0 0 0 0 0 0 0 0 0 0
63,001~63,500 0 0 0 0 0 0 0 0 0 0 0 0
63,501~64,000 0 0 0 0 0 0 0 0 0 0 0 0
64,001~64,500 0 0 0 0 0 0 0 0 0 0 0 0
64,501~65,000 0 0 0 0 0 0 0 0 0 0 0 0
65,001~65,500 0 0 0 0 0 0 0 0 0 0 0 0
65,501~66,000 0 0 0 0 0 0 0 0 0 0 0 0
66,001~66,500 0 0 0 0 0 0 0 0 0 0 0 0
66,501~67,000 0 0 0 0 0 0 0 0 0 0 0 0
67,001~67,500 0 0 0 0 0 0 0 0 0 0 0 0
67,501~68,000 0 0 0 0 0 0 0 0 0 0 0 0
68,001~68,500 0 0 0 0 0 0 0 0 0 0 0 0
68,501~69,000 2,010 0 0 0 0 0 0 0 0 0 0 0
69,001~69,500 2,040 0 0 0 0 0 0 0 0 0 0 0
69,501~70,000 2,060 0 0 0 0 0 0 0 0 0 0 0
70,001~70,500 2,100 0 0 0 0 0 0 0 0 0 0 0
70,501~71,000 2,160 0 0 0 0 0 0 0 0 0 0 0
71,001~71,500 2,220 0 0 0 0 0 0 0 0 0 0 0
71,501~72,000 2,280 0 0 0 0 0 0 0 0 0 0 0
72,001~72,500 2,340 0 0 0 0 0 0 0 0 0 0 0
72,501~73,000 2,400 0 0 0 0 0 0 0 0 0 0 0
73,001~73,500 2,460 0 0 0 0 0 0 0 0 0 0 0
73,501~74,000 2,520 0 0 0 0 0 0 0 0 0 0 0
74,001~74,500 2,580 0 0 0 0 0 0 0 0 0 0 0
74,501~75,000 2,640 0 0 0 0 0 0 0 0 0 0 0
75,001~75,500 2,700 0 0 0 0 0 0 0 0 0 0 0
75,501~76,000 2,760 2,020 0 0 0 0 0 0 0 0 0 0
76,001~76,500 2,820 2,050 0 0 0 0 0 0 0 0 0 0
76,501~77,000 2,880 2,070 0 0 0 0 0 0 0 0 0 0
77,001~77,500 2,940 2,120 0 0 0 0 0 0 0 0 0 0
77,501~78,000 3,000 2,180 0 0 0 0 0 0 0 0 0 0
78,001~78,500 3,060 2,240 0 0 0 0 0 0 0 0 0 0
78,501~79,000 3,120 2,300 0 0 0 0 0 0 0 0 0 0
79,001~79,500 3,180 2,360 0 0 0 0 0 0 0 0 0 0
79,501~80,000 3,240 2,420 0 0 0 0 0 0 0 0 0 0
80,001~80,500 3,300 2,480 0 0 0 0 0 0 0 0 0 0
80,501~81,000 3,360 2,540 0 0 0 0 0 0 0 0 0 0
81,001~81,500 3,420 2,600 0 0 0 0 0 0 0 0 0 0
81,501~82,000 3,480 2,660 0 0 0 0 0 0 0 0 0 0
82,001~82,500 3,540 2,720 0 0 0 0 0 0 0 0 0 0
82,501~83,000 3,600 2,780 2,030 0 0 0 0 0 0 0 0 0
83,001~83,500 3,660 2,840 2,050 0 0 0 0 0 0 0 0 0
83,501~84,000 3,720 2,900 2,080 0 0 0 0 0 0 0 0 0
84,001~84,500 3,780 2,960 2,140 0 0 0 0 0 0 0 0 0
84,501~85,000 3,840 3,020 2,200 0 0 0 0 0 0 0 0 0
85,001~85,500 3,900 3,080 2,260 0 0 0 0 0 0 0 0 0
85,501~86,000 3,960 3,140 2,320 0 0 0 0 0 0 0 0 0
86,001~86,500 4,020 3,200 2,380 0 0 0 0 0 0 0 0 0
86,501~87,000 4,080 3,260 2,440 0 0 0 0 0 0 0 0 0
87,001~87,500 4,140 3,320 2,500 0 0 0 0 0 0 0 0 0
87,501~88,000 4,200 3,380 2,560 0 0 0 0 0 0 0 0 0
88,001~88,500 4,260 3,440 2,620 0 0 0 0 0 0 0 0 0
88,501~89,000 4,320 3,500 2,680 0 0 0 0 0 0 0 0 0
89,001~89,500 4,380 3,560 2,740 2,010 0 0 0 0 0 0 0 0
89,501~90,000 4,440 3,620 2,800 2,040 0 0 0 0 0 0 0 0
90,001~90,500 4,500 3,680 2,860 2,060 0 0 0 0 0 0 0 0
90,501~91,000 4,560 3,740 2,920 2,100 0 0 0 0 0 0 0 0
91,001~91,500 4,620 3,800 2,980 2,160 0 0 0 0 0 0 0 0
91,501~92,000 4,680 3,860 3,040 2,220 0 0 0 0 0 0 0 0
92,001~92,500 4,740 3,920 3,100 2,280 0 0 0 0 0 0 0 0
92,501~93,000 4,800 3,980 3,160 2,340 0 0 0 0 0 0 0 0
93,001~93,500 4,860 4,040 3,220 2,400 0 0 0 0 0 0 0 0
93,501~94,000 4,920 4,100 3,280 2,460 0 0 0 0 0 0 0 0
94,001~94,500 4,980 4,160 3,340 2,520 0 0 0 0 0 0 0 0
94,501~95,000 5,040 4,220 3,400 2,580 0 0 0 0 0 0 0 0
95,001~95,500 5,100 4,280 3,460 2,640 0 0 0 0 0 0 0 0
95,501~96,000 5,160 4,340 3,520 2,700 0 0 0 0 0 0 0 0
96,001~96,500 5,220 4,400 3,580 2,760 2,020 0 0 0 0 0 0 0
96,501~97,000 5,280 4,460 3,640 2,820 2,050 0 0 0 0 0 0 0
97,001~97,500 5,340 4,520 3,700 2,880 2,070 0 0 0 0 0 0 0
97,501~98,000 5,400 4,580 3,760 2,940 2,120 0 0 0 0 0 0 0
98,001~98,500 5,460 4,640 3,820 3,000 2,180 0 0 0 0 0 0 0
98,501~99,000 5,520 4,700 3,880 3,060 2,240 0 0 0 0 0 0 0
99,001~99,500 5,580 4,760 3,940 3,120 2,300 0 0 0 0 0 0 0
99,501~100,000 5,640 4,820 4,000 3,180 2,360 0 0 0 0 0 0 0
100,001~100,500 5,700 4,880 4,060 3,240 2,420 0 0 0 0 0 0 0
100,501~101,000 5,760 4,940 4,120 3,300 2,480 0 0 0 0 0 0 0
101,001~101,500 5,820 5,000 4,180 3,360 2,540 0 0 0 0 0 0 0
101,501~102,000 5,880 5,060 4,240 3,420 2,600 0 0 0 0 0 0 0
102,001~102,500 5,940 5,120 4,300 3,480 2,660 0 0 0 0 0 0 0
102,501~103,000 6,000 5,180 4,360 3,540 2,720 0 0 0 0 0 0 0
103,001~103,500 6,060 5,240 4,420 3,600 2,780 2,030 0 0 0 0 0 0
103,501~104,000 6,120 5,300 4,480 3,660 2,840 2,050 0 0 0 0 0 0
104,001~104,500 6,180 5,360 4,540 3,720 2,900 2,080 0 0 0 0 0 0
104,501~105,000 6,240 5,420 4,600 3,780 2,960 2,140 0 0 0 0 0 0
105,001~105,500 6,300 5,480 4,660 3,840 3,020 2,200 0 0 0 0 0 0
105,501~106,000 6,360 5,540 4,720 3,900 3,080 2,260 0 0 0 0 0 0
106,001~106,500 6,420 5,600 4,780 3,960 3,140 2,320 0 0 0 0 0 0
106,501~107,000 6,480 5,660 4,840 4,020 3,200 2,380 0 0 0 0 0 0
107,001~107,500 6,540 5,720 4,900 4,080 3,260 2,440 0 0 0 0 0 0
107,501~108,000 6,600 5,780 4,960 4,140 3,320 2,500 0 0 0 0 0 0
108,001~108,500 6,660 5,840 5,020 4,200 3,380 2,560 0 0 0 0 0 0
108,501~109,000 6,720 5,900 5,080 4,260 3,440 2,620 0 0 0 0 0 0
109,001~109,500 6,780 5,960 5,140 4,320 3,500 2,680 0 0 0 0 0 0
109,501~110,000 6,840 6,020 5,200 4,380 3,560 2,740 2,010 0 0 0 0 0
110,001~111,000 6,900 6,080 5,260 4,440 3,620 2,800 2,040 0 0 0 0 0
111,001~112,000 7,020 6,200 5,380 4,560 3,740 2,920 2,100 0 0 0 0 0
112,001~113,000 7,140 6,320 5,500 4,680 3,860 3,040 2,220 0 0 0 0 0
113,001~114,000 7,260 6,440 5,620 4,800 3,980 3,160 2,340 0 0 0 0 0
114,001~115,000 7,380 6,560 5,740 4,920 4,100 3,280 2,460 0 0 0 0 0
115,001~116,000 7,500 6,680 5,860 5,040 4,220 3,400 2,580 0 0 0 0 0
116,001~117,000 7,620 6,800 5,980 5,160 4,340 3,520 2,700 0 0 0 0 0
117,001~118,000 7,740 6,920 6,100 5,280 4,460 3,640 2,820 2,050 0 0 0 0
118,001~119,000 7,860 7,040 6,220 5,400 4,580 3,760 2,940 2,120 0 0 0 0
119,001~120,000 7,980 7,160 6,340 5,520 4,700 3,880 3,060 2,240 0 0 0 0
120,001~121,500 8,100 7,280 6,460 5,640 4,820 4,000 3,180 2,360 0 0 0 0
121,501~123,000 8,280 7,460 6,640 5,820 5,000 4,180 3,360 2,540 0 0 0 0
123,001~124,500 8,510 7,640 6,820 6,000 5,180 4,360 3,540 2,720 0 0 0 0
124,501~126,000 8,810 7,820 7,000 6,180 5,360 4,540 3,720 2,900 2,080 0 0 0
126,001~127,500 9,110 8,000 7,180 6,360 5,540 4,720 3,900 3,080 2,260 0 0 0
127,501~129,000 9,410 8,180 7,360 6,540 5,720 4,900 4,080 3,260 2,440 0 0 0
129,001~130,500 9,710 8,360 7,540 6,720 5,900 5,080 4,260 3,440 2,620 0 0 0
130,501~132,000 10,010 8,650 7,720 6,900 6,080 5,260 4,440 3,620 2,800 2,040 0 0
132,001~133,500 10,310 8,950 7,900 7,080 6,260 5,440 4,620 3,800 2,980 2,160 0 0
133,501~135,000 10,610 9,250 8,080 7,260 6,440 5,620 4,800 3,980 3,160 2,340 0 0
135,001~136,500 10,910 9,550 8,260 7,440 6,620 5,800 4,980 4,160 3,340 2,520 0 0
136,501~138,000 11,210 9,850 8,480 7,620 6,800 5,980 5,160 4,340 3,520 2,700 0 0
138,001~139,500 11,510 10,150 8,780 7,800 6,980 6,160 5,340 4,520 3,700 2,880 2,070 0
139,501~141,000 11,810 10,450 9,080 7,980 7,160 6,340 5,520 4,700 3,880 3,060 2,240 0
141,001~142,500 12,110 10,750 9,380 8,160 7,340 6,520 5,700 4,880 4,060 3,240 2,420 0
142,501~144,000 12,410 11,050 9,680 8,340 7,520 6,700 5,880 5,060 4,240 3,420 2,600 0
144,001~145,500 12,710 11,350 9,980 8,610 7,700 6,880 6,060 5,240 4,420 3,600 2,780 2,030
145,501~147,000 13,010 11,650 10,280 8,910 7,880 7,060 6,240 5,420 4,600 3,780 2,960 2,140
147,001~148,500 13,310 11,950 10,580 9,210 8,060 7,240 6,420 5,600 4,780 3,960 3,140 2,320
148,501~150,000 13,610 12,250 10,880 9,510 8,240 7,420 6,600 5,780 4,960 4,140 3,320 2,500
150,001~152,000 13,910 12,550 11,180 9,810 8,450 7,600 6,780 5,960 5,140 4,320 3,500 2,680
152,001~154,000 14,310 12,950 11,580 10,210 8,850 7,840 7,020 6,200 5,380 4,560 3,740 2,920
154,001~156,000 14,710 13,350 11,980 10,610 9,250 8,080 7,260 6,440 5,620 4,800 3,980 3,160
156,001~158,000 15,110 13,750 12,380 11,010 9,650 8,320 7,500 6,680 5,860 5,040 4,220 3,400
158,001~160,000 15,510 14,150 12,780 11,410 10,050 8,680 7,740 6,920 6,100 5,280 4,460 3,640
160,001~162,000 15,910 14,550 13,180 11,810 10,450 9,080 7,980 7,160 6,340 5,520 4,700 3,880
162,001~164,000 16,310 14,950 13,580 12,210 10,850 9,480 8,220 7,400 6,580 5,760 4,940 4,120
164,001~166,000 16,710 15,350 13,980 12,610 11,250 9,880 8,510 7,640 6,820 6,000 5,180 4,360
166,001~168,000 17,110 15,750 14,380 13,010 11,650 10,280 8,910 7,880 7,060 6,240 5,420 4,600
168,001~170,000 17,510 16,150 14,780 13,410 12,050 10,680 9,310 8,120 7,300 6,480 5,660 4,840
170,001~172,000 17,910 16,550 15,180 13,810 12,450 11,080 9,710 8,360 7,540 6,720 5,900 5,080
172,001~174,000 18,310 16,950 15,580 14,210 12,850 11,480 10,110 8,750 7,780 6,960 6,140 5,320
174,001~176,000 18,710 17,350 15,980 14,610 13,250 11,880 10,510 9,150 8,020 7,200 6,380 5,560
176,001~178,000 19,110 17,750 16,380 15,010 13,650 12,280 10,910 9,550 8,260 7,440 6,620 5,800
178,001~180,000 19,510 18,150 16,780 15,410 14,050 12,680 11,310 9,950 8,580 7,680 6,860 6,040
180,001~182,000 19,910 18,550 17,180 15,810 14,450 13,080 11,710 10,350 8,980 7,920 7,100 6,280
182,001~184,000 20,310 18,950 17,580 16,210 14,850 13,480 12,110 10,750 9,380 8,160 7,340 6,520
184,001~186,000 20,710 19,350 17,980 16,610 15,250 13,880 12,510 11,150 9,780 8,410 7,580 6,760
186,001~188,000 21,110 19,750 18,380 17,010 15,650 14,280 12,910 11,550 10,180 8,810 7,820 7,000
188,001~190,000 21,510 20,150 18,780 17,410 16,050 14,680 13,310 11,950 10,580 9,210 8,060 7,240
190,001~192,000 21,910 20,550 19,180 17,810 16,450 15,080 13,710 12,350 10,980 9,610 8,300 7,480
192,001~194,000 22,310 20,950 19,580 18,210 16,850 15,480 14,110 12,750 11,380 10,010 8,650 7,720
194,001~196,000 22,710 21,350 19,980 18,610 17,250 15,880 14,510 13,150 11,780 10,410 9,050 7,960
196,001~198,000 23,110 21,750 20,380 19,010 17,650 16,280 14,910 13,550 12,180 10,810 9,450 8,200
198,001~200,000 23,510 22,150 20,780 19,410 18,050 16,680 15,310 13,950 12,580 11,210 9,850 8,480
200,001~202,000 23,910 22,550 21,180 19,810 18,450 17,080 15,710 14,350 12,980 11,610 10,250 8,880
202,001~204,000 24,310 22,950 21,580 20,210 18,850 17,480 16,110 14,750 13,380 12,010 10,650 9,280
204,001~206,000 24,710 23,350 21,980 20,610 19,250 17,880 16,510 15,150 13,780 12,410 11,050 9,680
206,001~208,000 25,110 23,750 22,380 21,010 19,650 18,280 16,910 15,550 14,180 12,810 11,450 10,080
208,001~210,000 25,510 24,150 22,780 21,410 20,050 18,680 17,310 15,950 14,580 13,210 11,850 10,480
210,001~212,000 25,910 24,550 23,180 21,810 20,450 19,080 17,710 16,350 14,980 13,610 12,250 10,880
212,001~214,000 26,310 24,950 23,580 22,210 20,850 19,480 18,110 16,750 15,380 14,010 12,650 11,280
214,001~216,000 26,710 25,350 23,980 22,610 21,250 19,880 18,510 17,150 15,780 14,410 13,050 11,680
216,001~218,000 27,110 25,750 24,380 23,010 21,650 20,280 18,910 17,550 16,180 14,810 13,450 12,080
218,001~220,000 27,660 26,150 24,780 23,410 22,050 20,680 19,310 17,950 16,580 15,210 13,850 12,480
220,001~222,000 28,260 26,550 25,180 23,810 22,450 21,080 19,710 18,350 16,980 15,610 14,250 12,880
222,001~224,000 28,860 26,950 25,580 24,210 22,850 21,480 20,110 18,750 17,380 16,010 14,650 13,280
224,001~226,000 29,460 27,410 25,980 24,610 23,250 21,880 20,510 19,150 17,780 16,410 15,050 13,680
226,001~228,000 30,060 28,010 26,380 25,010 23,650 22,280 20,910 19,550 18,180 16,810 15,450 14,080
228,001~230,000 30,660 28,610 26,780 25,410 24,050 22,680 21,310 19,950 18,580 17,210 15,850 14,480
230,001~232,000 31,260 29,210 27,180 25,810 24,450 23,080 21,710 20,350 18,980 17,610 16,250 14,880
232,001~234,000 31,860 29,810 27,760 26,210 24,850 23,480 22,110 20,750 19,380 18,010 16,650 15,280
234,001~236,000 32,460 30,410 28,360 26,610 25,250 23,880 22,510 21,150 19,780 18,410 17,050 15,680
236,001~238,000 33,060 31,010 28,960 27,010 25,650 24,280 22,910 21,550 20,180 18,810 17,450 16,080
238,001~240,000 33,660 31,610 29,560 27,510 26,050 24,680 23,310 21,950 20,580 19,210 17,850 16,480
240,001~242,000 34,260 32,210 30,160 28,110 26,450 25,080 23,710 22,350 20,980 19,610 18,250 16,880
242,001~244,000 34,860 32,810 30,760 28,710 26,850 25,480 24,110 22,750 21,380 20,010 18,650 17,280
244,001~246,000 35,460 33,410 31,360 29,310 27,260 25,880 24,510 23,150 21,780 20,410 19,050 17,680
246,001~248,000 36,060 34,010 31,960 29,910 27,860 26,280 24,910 23,550 22,180 20,810 19,450 18,080
248,001~250,000 36,660 34,610 32,560 30,510 28,460 26,680 25,310 23,950 22,580 21,210 19,850 18,480
250,001~252,000 37,260 35,210 33,160 31,110 29,060 27,080 25,710 24,350 22,980 21,610 20,250 18,880
252,001~254,000 37,860 35,810 33,760 31,710 29,660 27,610 26,110 24,750 23,380 22,010 20,650 19,280
254,001~256,000 38,460 36,410 34,360 32,310 30,260 28,210 26,510 25,150 23,780 22,410 21,050 19,680
256,001~258,000 39,060 37,010 34,960 32,910 30,860 28,810 26,910 25,550 24,180 22,810 21,450 20,080
258,001~260,000 39,660 37,610 35,560 33,510 31,460 29,410 27,360 25,950 24,580 23,210 21,850 20,480
260,001~262,000 40,260 38,210 36,160 34,110 32,060 30,010 27,960 26,350 24,980 23,610 22,250 20,880
262,001~264,000 40,860 38,810 36,760 34,710 32,660 30,610 28,560 26,750 25,380 24,010 22,650 21,280
264,001~266,000 41,460 39,410 37,360 35,310 33,260 31,210 29,160 27,150 25,780 24,410 23,050 21,680
266,001~268,000 42,060 40,010 37,960 35,910 33,860 31,810 29,760 27,710 26,180 24,810 23,450 22,080
268,001~270,000 42,660 40,610 38,560 36,510 34,460 32,410 30,360 28,310 26,580 25,210 23,850 22,480
270,001~272,000 43,260 41,210 39,160 37,110 35,060 33,010 30,960 28,910 26,980 25,610 24,250 22,880
272,001~274,000 43,860 41,810 39,760 37,710 35,660 33,610 31,560 29,510 27,460 26,010 24,650 23,280
274,001~276,000 44,460 42,410 40,360 38,310 36,260 34,210 32,160 30,110 28,060 26,410 25,050 23,680
276,001~278,000 45,060 43,010 40,960 38,910 36,860 34,810 32,760 30,710 28,660 26,810 25,450 24,080
278,001~280,000 45,660 43,610 41,560 39,510 37,460 35,410 33,360 31,310 29,260 27,210 25,850 24,480
280,001~282,000 46,260 44,210 42,160 40,110 38,060 36,010 33,960 31,910 29,860 27,810 26,250 24,880
282,001~284,000 46,860 44,810 42,760 40,710 38,660 36,610 34,560 32,510 30,460 28,410 26,650 25,280
284,001~286,000 47,460 45,410 43,360 41,310 39,260 37,210 35,160 33,110 31,060 29,010 27,050 25,680
286,001~288,000 48,060 46,010 43,960 41,910 39,860 37,810 35,760 33,710 31,660 29,610 27,560 26,080
288,001~290,000 48,660 46,610 44,560 42,510 40,460 38,410 36,360 34,310 32,260 30,210 28,160 26,480
290,001~292,000 49,260 47,210 45,160 43,110 41,060 39,010 36,960 34,910 32,860 30,810 28,760 26,880
292,001~294,000 49,860 47,810 45,760 43,710 41,660 39,610 37,560 35,510 33,460 31,410 29,360 27,310
294,001~296,000 50,460 48,410 46,360 44,310 42,260 40,210 38,160 36,110 34,060 32,010 29,960 27,910
296,001~298,000 51,060 49,010 46,960 44,910 42,860 40,810 38,760 36,710 34,660 32,610 30,560 28,510
298,001~300,000 51,660 49,610 47,560 45,510 43,460 41,410 39,360 37,310 35,260 33,210 31,160 29,110
300,001~302,000 52,260 50,210 48,160 46,110 44,060 42,010 39,960 37,910 35,860 33,810 31,760 29,710
302,001~304,000 52,860 50,810 48,760 46,710 44,660 42,610 40,560 38,510 36,460 34,410 32,360 30,310
304,001~306,000 53,460 51,410 49,360 47,310 45,260 43,210 41,160 39,110 37,060 35,010 32,960 30,910
306,001~308,000 54,060 52,010 49,960 47,910 45,860 43,810 41,760 39,710 37,660 35,610 33,560 31,510
308,001~310,000 54,660 52,610 50,560 48,510 46,460 44,410 42,360 40,310 38,260 36,210 34,160 32,110
310,001~312,000 55,260 53,210 51,160 49,110 47,060 45,010 42,960 40,910 38,860 36,810 34,760 32,710
312,001~314,000 55,860 53,810 51,760 49,710 47,660 45,610 43,560 41,510 39,460 37,410 35,360 33,310
314,001~316,000 56,460 54,410 52,360 50,310 48,260 46,210 44,160 42,110 40,060 38,010 35,960 33,910
316,001~318,000 57,060 55,010 52,960 50,910 48,860 46,810 44,760 42,710 40,660 38,610 36,560 34,510
318,001~320,000 57,660 55,610 53,560 51,510 49,460 47,410 45,360 43,310 41,260 39,210 37,160 35,110
320,001~322,000 58,260 56,210 54,160 52,110 50,060 48,010 45,960 43,910 41,860 39,810 37,760 35,710
322,001~324,000 58,860 56,810 54,760 52,710 50,660 48,610 46,560 44,510 42,460 40,410 38,360 36,310
324,001~326,000 59,460 57,410 55,360 53,310 51,260 49,210 47,160 45,110 43,060 41,010 38,960 36,910
326,001~328,000 60,060 58,010 55,960 53,910 51,860 49,810 47,760 45,710 43,660 41,610 39,560 37,510
328,001~330,000 60,660 58,610 56,560 54,510 52,460 50,410 48,360 46,310 44,260 42,210 40,160 38,110
330,001~332,000 61,260 59,210 57,160 55,110 53,060 51,010 48,960 46,910 44,860 42,810 40,760 38,710
332,001~334,000 61,860 59,810 57,760 55,710 53,660 51,610 49,560 47,510 45,460 43,410 41,360 39,310
334,001~336,000 62,460 60,410 58,360 56,310 54,260 52,210 50,160 48,110 46,060 44,010 41,960 39,910
336,001~338,000 63,060 61,010 58,960 56,910 54,860 52,810 50,760 48,710 46,660 44,610 42,560 40,510
338,001~340,000 63,660 61,610 59,560 57,510 55,460 53,410 51,360 49,310 47,260 45,210 43,160 41,110
340,001~342,000 64,260 62,210 60,160 58,110 56,060 54,010 51,960 49,910 47,860 45,810 43,760 41,710
342,001~344,000 64,860 62,810 60,760 58,710 56,660 54,610 52,560 50,510 48,460 46,410 44,360 42,310
344,001~346,000 65,460 63,410 61,360 59,310 57,260 55,210 53,160 51,110 49,060 47,010 44,960 42,910
346,001~348,000 66,060 64,010 61,960 59,910 57,860 55,810 53,760 51,710 49,660 47,610 45,560 43,510
348,001~350,000 66,660 64,610 62,560 60,510 58,460 56,410 54,360 52,310 50,260 48,210 46,160 44,110
350,001~352,000 67,260 65,210 63,160 61,110 59,060 57,010 54,960 52,910 50,860 48,810 46,760 44,710
352,001~354,000 67,860 65,810 63,760 61,710 59,660 57,610 55,560 53,510 51,460 49,410 47,360 45,310
354,001~356,000 68,460 66,410 64,360 62,310 60,260 58,210 56,160 54,110 52,060 50,010 47,960 45,910
356,001~358,000 69,060 67,010 64,960 62,910 60,860 58,810 56,760 54,710 52,660 50,610 48,560 46,510
358,001~360,000 69,660 67,610 65,560 63,510 61,460 59,410 57,360 55,310 53,260 51,210 49,160 47,110
360,001~362,000 70,260 68,210 66,160 64,110 62,060 60,010 57,960 55,910 53,860 51,810 49,760 47,710
362,001~364,000 70,860 68,810 66,760 64,710 62,660 60,610 58,560 56,510 54,460 52,410 50,360 48,310
364,001~366,000 71,460 69,410 67,360 65,310 63,260 61,210 59,160 57,110 55,060 53,010 50,960 48,910
366,001~368,000 72,060 70,010 67,960 65,910 63,860 61,810 59,760 57,710 55,660 53,610 51,560 49,510
368,001~370,000 72,660 70,610 68,560 66,510 64,460 62,410 60,360 58,310 56,260 54,210 52,160 50,110
370,001~372,000 73,260 71,210 69,160 67,110 65,060 63,010 60,960 58,910 56,860 54,810 52,760 50,710
372,001~374,000 73,860 71,810 69,760 67,710 65,660 63,610 61,560 59,510 57,460 55,410 53,360 51,310
374,001~376,000 74,460 72,410 70,360 68,310 66,260 64,210 62,160 60,110 58,060 56,010 53,960 51,910
376,001~378,000 75,060 73,010 70,960 68,910 66,860 64,810 62,760 60,710 58,660 56,610 54,560 52,510
378,001~380,000 75,660 73,610 71,560 69,510 67,460 65,410 63,360 61,310 59,260 57,210 55,160 53,110
380,001~382,000 76,260 74,210 72,160 70,110 68,060 66,010 63,960 61,910 59,860 57,810 55,760 53,710
382,001~384,000 77,000 74,810 72,760 70,710 68,660 66,610 64,560 62,510 60,460 58,410 56,360 54,310
384,001~386,000 77,800 75,410 73,360 71,310 69,260 67,210 65,160 63,110 61,060 59,010 56,960 54,910
386,001~388,000 78,600 76,010 73,960 71,910 69,860 67,810 65,760 63,710 61,660 59,610 57,560 55,510
388,001~390,000 79,400 76,660 74,560 72,510 70,460 68,410 66,360 64,310 62,260 60,210 58,160 56,110
390,001~392,000 80,200 77,460 75,160 73,110 71,060 69,010 66,960 64,910 62,860 60,810 58,760 56,710
392,001~394,000 81,000 78,260 75,760 73,710 71,660 69,610 67,560 65,510 63,460 61,410 59,360 57,310
394,001~396,000 81,800 79,060 76,360 74,310 72,260 70,210 68,160 66,110 64,060 62,010 59,960 57,910
396,001~398,000 82,600 79,860 77,130 74,910 72,860 70,810 68,760 66,710 64,660 62,610 60,560 58,510
398,001~400,000 83,400 80,660 77,930 75,510 73,460 71,410 69,360 67,310 65,260 63,210 61,160 59,110
400,001~402,000 84,200 81,460 78,730 76,110 74,060 72,010 69,960 67,910 65,860 63,810 61,760 59,710
402,001~404,000 85,000 82,260 79,530 76,800 74,660 72,610 70,560 68,510 66,460 64,410 62,360 60,310
404,001~406,000 85,800 83,060 80,330 77,600 75,260 73,210 71,160 69,110 67,060 65,010 62,960 60,910
406,001~408,000 86,600 83,860 81,130 78,400 75,860 73,810 71,760 69,710 67,660 65,610 63,560 61,510
408,001~410,000 87,400 84,660 81,930 79,200 76,460 74,410 72,360 70,310 68,260 66,210 64,160 62,110
410,001~412,000 88,200 85,460 82,730 80,000 77,260 75,010 72,960 70,910 68,860 66,810 64,760 62,710
412,001~414,000 89,000 86,260 83,530 80,800 78,060 75,610 73,560 71,510 69,460 67,410 65,360 63,310
414,001~416,000 89,800 87,060 84,330 81,600 78,860 76,210 74,160 72,110 70,060 68,010 65,960 63,910
416,001~418,000 90,600 87,860 85,130 82,400 79,660 76,930 74,760 72,710 70,660 68,610 66,560 64,510
418,001~420,000 91,400 88,660 85,930 83,200 80,460 77,730 75,360 73,310 71,260 69,210 67,160 65,110
420,001~422,000 92,200 89,460 86,730 84,000 81,260 78,530 75,960 73,910 71,860 69,810 67,760 65,710
422,001~424,000 93,000 90,260 87,530 84,800 82,060 79,330 76,600 74,510 72,460 70,410 68,360 66,310
424,001~426,000 93,800 91,060 88,330 85,600 82,860 80,130 77,400 75,110 73,060 71,010 68,960 66,910
426,001~428,000 94,600 91,860 89,130 86,400 83,660 80,930 78,200 75,710 73,660 71,610 69,560 67,510
428,001~430,000 95,400 92,660 89,930 87,200 84,460 81,730 79,000 76,310 74,260 72,210 70,160 68,110
430,001~432,000 96,200 93,460 90,730 88,000 85,260 82,530 79,800 77,060 74,860 72,810 70,760 68,710
432,001~434,000 97,000 94,260 91,530 88,800 86,060 83,330 80,600 77,860 75,460 73,410 71,360 69,310
434,001~436,000 97,800 95,060 92,330 89,600 86,860 84,130 81,400 78,660 76,060 74,010 71,960 69,910
436,001~438,000 98,600 95,860 93,130 90,400 87,660 84,930 82,200 79,460 76,730 74,610 72,560 70,510
438,001~440,000 99,400 96,660 93,930 91,200 88,460 85,730 83,000 80,260 77,530 75,210 73,160 71,110
440,001~442,000 100,200 97,460 94,730 92,000 89,260 86,530 83,800 81,060 78,330 75,810 73,760 71,710
442,001~444,000 101,000 98,260 95,530 92,800 90,060 87,330 84,600 81,860 79,130 76,410 74,360 72,310
444,001~446,000 101,800 99,060 96,330 93,600 90,860 88,130 85,400 82,660 79,930 77,200 74,960 72,910
446,001~448,000 102,600 99,860 97,130 94,400 91,660 88,930 86,200 83,460 80,730 78,000 75,560 73,510
448,001~450,000 103,400 100,660 97,930 95,200 92,460 89,730 87,000 84,260 81,530 78,800 76,160 74,110
450,001~452,000 104,200 101,460 98,730 96,000 93,260 90,530 87,800 85,060 82,330 79,600 76,860 74,710
452,001~454,000 105,000 102,260 99,530 96,800 94,060 91,330 88,600 85,860 83,130 80,400 77,660 75,310
454,001~456,000 105,800 103,060 100,330 97,600 94,860 92,130 89,400 86,660 83,930 81,200 78,460 75,910
456,001~458,000 106,600 103,860 101,130 98,400 95,660 92,930 90,200 87,460 84,730 82,000 79,260 76,530
458,001~460,000 107,400 104,660 101,930 99,200 96,460 93,730 91,000 88,260 85,530 82,800 80,060 77,330
460,001~462,000 108,200 105,460 102,730 100,000 97,260 94,530 91,800 89,060 86,330 83,600 80,860 78,130
462,001~464,000 109,000 106,260 103,530 100,800 98,060 95,330 92,600 89,860 87,130 84,400 81,660 78,930
464,001~466,000 109,800 107,060 104,330 101,600 98,860 96,130 93,400 90,660 87,930 85,200 82,460 79,730
466,001~468,000 110,600 107,860 105,130 102,400 99,660 96,930 94,200 91,460 88,730 86,000 83,260 80,530
468,001~470,000 111,400 108,660 105,930 103,200 100,460 97,730 95,000 92,260 89,530 86,800 84,060 81,330
470,001~472,000 112,200 109,460 106,730 104,000 101,260 98,530 95,800 93,060 90,330 87,600 84,860 82,130
472,001~474,000 113,000 110,260 107,530 104,800 102,060 99,330 96,600 93,860 91,130 88,400 85,660 82,930
474,001~476,000 113,800 111,060 108,330 105,600 102,860 100,130 97,400 94,660 91,930 89,200 86,460 83,730
476,001~478,000 114,600 111,860 109,130 106,400 103,660 100,930 98,200 95,460 92,730 90,000 87,260 84,530
478,001~480,000 115,400 112,660 109,930 107,200 104,460 101,730 99,000 96,260 93,530 90,800 88,060 85,330
480,001~482,000 116,200 113,460 110,730 108,000 105,260 102,530 99,800 97,060 94,330 91,600 88,860 86,130
482,001~484,000 117,000 114,260 111,530 108,800 106,060 103,330 100,600 97,860 95,130 92,400 89,660 86,930
484,001~486,000 117,800 115,060 112,330 109,600 106,860 104,130 101,400 98,660 95,930 93,200 90,460 87,730
486,001~488,000 118,600 115,860 113,130 110,400 107,660 104,930 102,200 99,460 96,730 94,000 91,260 88,530
488,001~490,000 119,400 116,660 113,930 111,200 108,460 105,730 103,000 100,260 97,530 94,800 92,060 89,330
490,001~492,000 120,200 117,460 114,730 112,000 109,260 106,530 103,800 101,060 98,330 95,600 92,860 90,130
492,001~494,000 121,000 118,260 115,530 112,800 110,060 107,330 104,600 101,860 99,130 96,400 93,660 90,930
494,001~496,000 121,800 119,060 116,330 113,600 110,860 108,130 105,400 102,660 99,930 97,200 94,460 91,730
496,001~498,000 122,600 119,860 117,130 114,400 111,660 108,930 106,200 103,460 100,730 98,000 95,260 92,530
498,001~500,000 123,400 120,660 117,930 115,200 112,460 109,730 107,000 104,260 101,530 98,800 96,060 93,330
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