讓渡所得稅 計算表

<A name="[문서의 처음]"></A>  讓渡所得稅計算表 <A name=#731b325f></A> <TABLE style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; BORDER-COLLAPSE: collapse; BORDER-TOP: medium none; BORDER-RIGHT: medium none" border=1 cellSpacing=0 cellPadding=1 width=669 height=771> <TBODY> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=61 vAlign=center width=195 colSpan=2>     區     分</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=61 vAlign=center width=157>    金    額</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=61 vAlign=center rowSpan=2 width=316 colSpan=7>       備         考</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=50 vAlign=center rowSpan=2 width=195 colSpan=2>  讓渡價額</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=50 vAlign=center rowSpan=2 width=157>  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=73 vAlign=center rowSpan=2 width=316 colSpan=7>  所在地:</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=50 vAlign=center rowSpan=2 width=195 colSpan=2>     △取得價額</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=50 vAlign=center rowSpan=2 width=157>  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=36 vAlign=center rowSpan=2 width=316 colSpan=7>     長期保有特別控除(％)</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=50 vAlign=center rowSpan=3 width=195 colSpan=2>     △必要經費</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=50 vAlign=center rowSpan=3 width=157>  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center width=110 colSpan=2>  保有期間</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center width=102 colSpan=3> 一般控除</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center width=102 colSpan=2> 1世帶1住宅</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center rowSpan=2 width=110 colSpan=2>  3 ~  4年</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center rowSpan=2 width=102 colSpan=3> 10</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center rowSpan=2 width=102 colSpan=2> 24</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=50 vAlign=center rowSpan=2 width=195 colSpan=2>  讓渡差益</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=50 vAlign=center rowSpan=2 width=157>  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center rowSpan=2 width=110 colSpan=2>  4 ~  5年</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center rowSpan=2 width=102 colSpan=3> 12</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center rowSpan=2 width=102 colSpan=2> 32</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=153 vAlign=center rowSpan=8 width=82>  長期  保有  控除</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=49 vAlign=center rowSpan=3 width=112>  保有期間</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=49 vAlign=center rowSpan=3 width=157>  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center width=110 colSpan=2>  5 ~  6年</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center width=102 colSpan=3> 15</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center width=102 colSpan=2> 40</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center rowSpan=2 width=110 colSpan=2>  6 ~  7年</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center rowSpan=2 width=102 colSpan=3> 18</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center rowSpan=2 width=102 colSpan=2> 48</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=49 vAlign=center rowSpan=2 width=112>  控除率</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=49 vAlign=center rowSpan=2 width=157>  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center rowSpan=2 width=110 colSpan=2>  7 ~  8年</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center rowSpan=2 width=102 colSpan=3> 21</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center rowSpan=2 width=102 colSpan=2> 56</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=53 vAlign=center rowSpan=3 width=112>  △控除額</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=53 vAlign=center rowSpan=3 width=157>  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center width=110 colSpan=2>  8 ~  9年</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center width=102 colSpan=3> 24</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center width=102 colSpan=2> 64</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center rowSpan=2 width=110 colSpan=2>  9 ~ 10年</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center rowSpan=2 width=102 colSpan=3> 27</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center rowSpan=2 width=102 colSpan=2> 72</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=53 vAlign=center rowSpan=2 width=195 colSpan=2>  讓渡所得金額</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=53 vAlign=center rowSpan=2 width=157>  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center width=110 colSpan=2>  10年以上</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center width=102 colSpan=3> 30</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=33 vAlign=center width=102 colSpan=2> 80</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=54 vAlign=center width=195 colSpan=2>     △基本控除</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=54 vAlign=center width=157>  </TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=54 vAlign=center width=316 colSpan=7>  1人當 250萬원 / 年</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=49 vAlign=center rowSpan=2 width=195 colSpan=2>  課稅標準</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=49 vAlign=center rowSpan=2 width=157>  </TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=40 vAlign=center width=316 colSpan=7>         稅  率 (％)</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=40 vAlign=center rowSpan=2 width=192 colSpan=4>  一般 (2年保有以上)</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=40 vAlign=center rowSpan=2 width=124 colSpan=3>   比例稅率</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=49 vAlign=center rowSpan=2 width=195 colSpan=2>     稅    率</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=49 vAlign=center rowSpan=2 width=157>  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=45 vAlign=center rowSpan=3 width=75>   課標</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=45 vAlign=center rowSpan=3 width=45 colSpan=2> 稅率</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=45 vAlign=center rowSpan=3 width=71>  累  進  控除額</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=27 vAlign=center rowSpan=2 width=82 colSpan=2>  1年未滿</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=27 vAlign=center rowSpan=2 width=41> 50</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=49 vAlign=center rowSpan=4 width=195 colSpan=2>     算出額</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=49 vAlign=center rowSpan=4 width=157>  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=27 vAlign=center rowSpan=2 width=82 colSpan=2>  1~2 年</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=27 vAlign=center rowSpan=2 width=41> 40</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=30 vAlign=center rowSpan=3 width=75>  ~1,200</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=30 vAlign=center rowSpan=3 width=45 colSpan=2>    6</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=30 vAlign=center rowSpan=3 width=71>     -</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=27 vAlign=center rowSpan=3 width=82 colSpan=2>   未登記</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=27 vAlign=center rowSpan=3 width=41> 70</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=49 vAlign=center rowSpan=5 width=195 colSpan=2>     △累進控除額</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=49 vAlign=center rowSpan=5 width=157>  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=30 vAlign=center rowSpan=2 width=75>  ~4,600</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=30 vAlign=center rowSpan=2 width=45 colSpan=2>   15</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=30 vAlign=center rowSpan=2 width=71>    108</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=27 vAlign=center rowSpan=2 width=82 colSpan=2>  1世 2住</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=27 vAlign=center rowSpan=2 width=41> 50</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=30 vAlign=center rowSpan=3 width=75>  ~8,800</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=30 vAlign=center rowSpan=3 width=45 colSpan=2>   24</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=30 vAlign=center rowSpan=3 width=71>    522</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=27 vAlign=center rowSpan=3 width=82 colSpan=2>  1世 3住</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=27 vAlign=center rowSpan=3 width=41> 60</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=49 vAlign=center rowSpan=3 width=195 colSpan=2>  算出稅額</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=49 vAlign=center rowSpan=3 width=157>  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=30 vAlign=center rowSpan=2 width=75>  8,800~</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=30 vAlign=center rowSpan=2 width=45 colSpan=2>   35</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=30 vAlign=center rowSpan=2 width=71>  1,490</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=27 vAlign=center width=82 colSpan=2>  非事業用</TD> <TD style="BORDER-BOTTOM: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid" height=27 vAlign=center width=41> 60</TD></TR></TBODY></TABLE>