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tbtbt/getIncomeTax2020.js

Created December 9, 2019 09:05
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源泉徴収所得税API（令和２年源泉徴収所得税額表に対応）
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getIncomeTax2020.js
/**
* 令和２年度(2020)源泉所得税を算出します
*/
// 加算額
const additionalTaxTable = [
{ from: 0, to: 88000, type: 'a', taxRate: 0.03063 },
{ from: 0, to: 88000, type: 'b', taxRate: 0.03063 },
{ from: 740000, to: 780000, type: 'a', taxRate: 0.2042 },
{ from: 780000, to: 950000, type: 'a', taxRate: 0.23483 },
{ from: 950000, to: 1700000, type: 'a', taxRate: 0.33693 },
{ from: 1700000, to: 2170000, type: 'a', taxRate: 0.4084 },
{ from: 2170000, to: 2210000, type: 'a', taxRate: 0.4084 },
{ from: 2210000, to: 2250000, type: 'a', taxRate: 0.4084 },
{ from: 2250000, to: 3500000, type: 'a', taxRate: 0.4084 },
{ from: 3500000, to: null, type: 'a', taxRate: 0.45945 },
{ from: 740000, to: 1700000, type: 'b', taxRate: 0.4084 },
{ from: 1700000, to: null, type: 'b', taxRate: 0.45945 },
];
// 扶養人数に関する控除額
const deductionByDependents = (number_of_dependents) => (number_of_dependents - 7) * 1610;
// 基礎税額
const basicTaxList = [
[0, 88000, 0, 0, 0, 0, 0, 0, 0, 0, 0],
[88000, 89000, 130, 0, 0, 0, 0, 0, 0, 0, 3200],
[89000, 90000, 180, 0, 0, 0, 0, 0, 0, 0, 3200],
[90000, 91000, 230, 0, 0, 0, 0, 0, 0, 0, 3200],
[91000, 92000, 290, 0, 0, 0, 0, 0, 0, 0, 3200],
[92000, 93000, 340, 0, 0, 0, 0, 0, 0, 0, 3300],
[93000, 94000, 390, 0, 0, 0, 0, 0, 0, 0, 3300],
[94000, 95000, 440, 0, 0, 0, 0, 0, 0, 0, 3300],
[95000, 96000, 490, 0, 0, 0, 0, 0, 0, 0, 3400],
[96000, 97000, 540, 0, 0, 0, 0, 0, 0, 0, 3400],
[97000, 98000, 590, 0, 0, 0, 0, 0, 0, 0, 3500],
[98000, 99000, 640, 0, 0, 0, 0, 0, 0, 0, 3500],
[99000, 101000, 720, 0, 0, 0, 0, 0, 0, 0, 3600],
[101000, 103000, 830, 0, 0, 0, 0, 0, 0, 0, 3600],
[103000, 105000, 930, 0, 0, 0, 0, 0, 0, 0, 3700],
[105000, 107000, 1030, 0, 0, 0, 0, 0, 0, 0, 3800],
[107000, 109000, 1130, 0, 0, 0, 0, 0, 0, 0, 3800],
[109000, 111000, 1240, 0, 0, 0, 0, 0, 0, 0, 3900],
[111000, 113000, 1340, 0, 0, 0, 0, 0, 0, 0, 4000],
[113000, 115000, 1440, 0, 0, 0, 0, 0, 0, 0, 4100],
[115000, 117000, 1540, 0, 0, 0, 0, 0, 0, 0, 4100],
[117000, 119000, 1640, 0, 0, 0, 0, 0, 0, 0, 4200],
[119000, 121000, 1750, 120, 0, 0, 0, 0, 0, 0, 4300],
[121000, 123000, 1850, 220, 0, 0, 0, 0, 0, 0, 4500],
[123000, 125000, 1950, 330, 0, 0, 0, 0, 0, 0, 4800],
[125000, 127000, 2050, 430, 0, 0, 0, 0, 0, 0, 5100],
[127000, 129000, 2150, 530, 0, 0, 0, 0, 0, 0, 5400],
[129000, 131000, 2260, 630, 0, 0, 0, 0, 0, 0, 5700],
[131000, 133000, 2360, 740, 0, 0, 0, 0, 0, 0, 6000],
[133000, 135000, 2460, 840, 0, 0, 0, 0, 0, 0, 6300],
[135000, 137000, 2550, 930, 0, 0, 0, 0, 0, 0, 6600],
[137000, 139000, 2610, 990, 0, 0, 0, 0, 0, 0, 6800],
[139000, 141000, 2680, 1050, 0, 0, 0, 0, 0, 0, 7100],
[141000, 143000, 2740, 1110, 0, 0, 0, 0, 0, 0, 7500],
[143000, 145000, 2800, 1170, 0, 0, 0, 0, 0, 0, 7800],
[145000, 147000, 2860, 1240, 0, 0, 0, 0, 0, 0, 8100],
[147000, 149000, 2920, 1300, 0, 0, 0, 0, 0, 0, 8400],
[149000, 151000, 2980, 1360, 0, 0, 0, 0, 0, 0, 8700],
[151000, 153000, 3050, 1430, 0, 0, 0, 0, 0, 0, 9000],
[153000, 155000, 3120, 1500, 0, 0, 0, 0, 0, 0, 9300],
[155000, 157000, 3200, 1570, 0, 0, 0, 0, 0, 0, 9600],
[157000, 159000, 3270, 1640, 0, 0, 0, 0, 0, 0, 9900],
[159000, 161000, 3340, 1720, 100, 0, 0, 0, 0, 0, 10200],
[161000, 163000, 3410, 1790, 170, 0, 0, 0, 0, 0, 10500],
[163000, 165000, 3480, 1860, 250, 0, 0, 0, 0, 0, 10800],
[165000, 167000, 3550, 1930, 320, 0, 0, 0, 0, 0, 11100],
[167000, 169000, 3620, 2000, 390, 0, 0, 0, 0, 0, 11400],
[169000, 171000, 3700, 2070, 460, 0, 0, 0, 0, 0, 11700],
[171000, 173000, 3770, 2140, 530, 0, 0, 0, 0, 0, 12000],
[173000, 175000, 3840, 2220, 600, 0, 0, 0, 0, 0, 12400],
[175000, 177000, 3910, 2290, 670, 0, 0, 0, 0, 0, 12700],
[177000, 179000, 3980, 2360, 750, 0, 0, 0, 0, 0, 13200],
[179000, 181000, 4050, 2430, 820, 0, 0, 0, 0, 0, 13900],
[181000, 183000, 4120, 2500, 890, 0, 0, 0, 0, 0, 14600],
[183000, 185000, 4200, 2570, 960, 0, 0, 0, 0, 0, 15300],
[185000, 187000, 4270, 2640, 1030, 0, 0, 0, 0, 0, 16000],
[187000, 189000, 4340, 2720, 1100, 0, 0, 0, 0, 0, 16700],
[189000, 191000, 4410, 2790, 1170, 0, 0, 0, 0, 0, 17500],
[191000, 193000, 4480, 2860, 1250, 0, 0, 0, 0, 0, 18100],
[193000, 195000, 4550, 2930, 1320, 0, 0, 0, 0, 0, 18800],
[195000, 197000, 4630, 3000, 1390, 0, 0, 0, 0, 0, 19500],
[197000, 199000, 4700, 3070, 1460, 0, 0, 0, 0, 0, 20200],
[199000, 201000, 4770, 3140, 1530, 0, 0, 0, 0, 0, 20900],
[201000, 203000, 4840, 3220, 1600, 0, 0, 0, 0, 0, 21500],
[203000, 205000, 4910, 3290, 1670, 0, 0, 0, 0, 0, 22200],
[205000, 207000, 4980, 3360, 1750, 130, 0, 0, 0, 0, 22700],
[207000, 209000, 5050, 3430, 1820, 200, 0, 0, 0, 0, 23300],
[209000, 211000, 5130, 3500, 1890, 280, 0, 0, 0, 0, 23900],
[211000, 213000, 5200, 3570, 1960, 350, 0, 0, 0, 0, 24400],
[213000, 215000, 5270, 3640, 2030, 420, 0, 0, 0, 0, 25000],
[215000, 217000, 5340, 3720, 2100, 490, 0, 0, 0, 0, 25500],
[217000, 219000, 5410, 3790, 2170, 560, 0, 0, 0, 0, 26100],
[219000, 221000, 5480, 3860, 2250, 630, 0, 0, 0, 0, 26800],
[221000, 224000, 5560, 3950, 2340, 710, 0, 0, 0, 0, 27400],
[224000, 227000, 5680, 4060, 2440, 830, 0, 0, 0, 0, 28400],
[227000, 230000, 5780, 4170, 2550, 930, 0, 0, 0, 0, 29300],
[230000, 233000, 5890, 4280, 2650, 1040, 0, 0, 0, 0, 30300],
[233000, 236000, 5990, 4380, 2770, 1140, 0, 0, 0, 0, 31300],
[236000, 239000, 6110, 4490, 2870, 1260, 0, 0, 0, 0, 32400],
[239000, 242000, 6210, 4590, 2980, 1360, 0, 0, 0, 0, 33400],
[242000, 245000, 6320, 4710, 3080, 1470, 0, 0, 0, 0, 34400],
[245000, 248000, 6420, 4810, 3200, 1570, 0, 0, 0, 0, 35400],
[248000, 251000, 6530, 4920, 3300, 1680, 0, 0, 0, 0, 36400],
[251000, 254000, 6640, 5020, 3410, 1790, 170, 0, 0, 0, 37500],
[254000, 257000, 6750, 5140, 3510, 1900, 290, 0, 0, 0, 38500],
[257000, 260000, 6850, 5240, 3620, 2000, 390, 0, 0, 0, 39400],
[260000, 263000, 6960, 5350, 3730, 2110, 500, 0, 0, 0, 40400],
[263000, 266000, 7070, 5450, 3840, 2220, 600, 0, 0, 0, 41500],
[266000, 269000, 7180, 5560, 3940, 2330, 710, 0, 0, 0, 42500],
[269000, 272000, 7280, 5670, 4050, 2430, 820, 0, 0, 0, 43500],
[272000, 275000, 7390, 5780, 4160, 2540, 930, 0, 0, 0, 44500],
[275000, 278000, 7490, 5880, 4270, 2640, 1030, 0, 0, 0, 45500],
[278000, 281000, 7610, 5990, 4370, 2760, 1140, 0, 0, 0, 46600],
[281000, 284000, 7710, 6100, 4480, 2860, 1250, 0, 0, 0, 47600],
[284000, 287000, 7820, 6210, 4580, 2970, 1360, 0, 0, 0, 48600],
[287000, 290000, 7920, 6310, 4700, 3070, 1460, 0, 0, 0, 49700],
[290000, 293000, 8040, 6420, 4800, 3190, 1570, 0, 0, 0, 50900],
[293000, 296000, 8140, 6520, 4910, 3290, 1670, 0, 0, 0, 52100],
[296000, 299000, 8250, 6640, 5010, 3400, 1790, 160, 0, 0, 52900],
[299000, 302000, 8420, 6740, 5130, 3510, 1890, 280, 0, 0, 53700],
[302000, 305000, 8670, 6860, 5250, 3630, 2010, 400, 0, 0, 54500],
[305000, 308000, 8910, 6980, 5370, 3760, 2130, 520, 0, 0, 55200],
[308000, 311000, 9160, 7110, 5490, 3880, 2260, 640, 0, 0, 56100],
[311000, 314000, 9400, 7230, 5620, 4000, 2380, 770, 0, 0, 56900],
[314000, 317000, 9650, 7350, 5740, 4120, 2500, 890, 0, 0, 57800],
[317000, 320000, 9890, 7470, 5860, 4250, 2620, 1010, 0, 0, 58800],
[320000, 323000, 10140, 7600, 5980, 4370, 2750, 1130, 0, 0, 59800],
[323000, 326000, 10380, 7720, 6110, 4490, 2870, 1260, 0, 0, 60900],
[326000, 329000, 10630, 7840, 6230, 4610, 2990, 1380, 0, 0, 61900],
[329000, 332000, 10870, 7960, 6350, 4740, 3110, 1500, 0, 0, 62900],
[332000, 335000, 11120, 8090, 6470, 4860, 3240, 1620, 0, 0, 63900],
[335000, 338000, 11360, 8210, 6600, 4980, 3360, 1750, 130, 0, 64900],
[338000, 341000, 11610, 8370, 6720, 5110, 3480, 1870, 260, 0, 66000],
[341000, 344000, 11850, 8620, 6840, 5230, 3600, 1990, 380, 0, 67000],
[344000, 347000, 12100, 8860, 6960, 5350, 3730, 2110, 500, 0, 68000],
[347000, 350000, 12340, 9110, 7090, 5470, 3850, 2240, 620, 0, 69000],
[350000, 353000, 12590, 9350, 7210, 5600, 3970, 2360, 750, 0, 70000],
[353000, 356000, 12830, 9600, 7330, 5720, 4090, 2480, 870, 0, 71100],
[356000, 359000, 13080, 9840, 7450, 5840, 4220, 2600, 990, 0, 72100],
[359000, 362000, 13320, 10090, 7580, 5960, 4340, 2730, 1110, 0, 73100],
[362000, 365000, 13570, 10330, 7700, 6090, 4460, 2850, 1240, 0, 74200],
[365000, 368000, 13810, 10580, 7820, 6210, 4580, 2970, 1360, 0, 75200],
[368000, 371000, 14060, 10820, 7940, 6330, 4710, 3090, 1480, 0, 76200],
[371000, 374000, 14300, 11070, 8070, 6450, 4830, 3220, 1600, 0, 77100],
[374000, 377000, 14550, 11310, 8190, 6580, 4950, 3340, 1730, 100, 78100],
[377000, 380000, 14790, 11560, 8320, 6700, 5070, 3460, 1850, 220, 79000],
[380000, 383000, 15040, 11800, 8570, 6820, 5200, 3580, 1970, 350, 79900],
[383000, 386000, 15280, 12050, 8810, 6940, 5320, 3710, 2090, 470, 81400],
[386000, 389000, 15530, 12290, 9060, 7070, 5440, 3830, 2220, 590, 83100],
[389000, 392000, 15770, 12540, 9300, 7190, 5560, 3950, 2340, 710, 84700],
[392000, 395000, 16020, 12780, 9550, 7310, 5690, 4070, 2460, 840, 86500],
[395000, 398000, 16260, 13030, 9790, 7430, 5810, 4200, 2580, 960, 88200],
[398000, 401000, 16510, 13270, 10040, 7560, 5930, 4320, 2710, 1080, 89800],
[401000, 404000, 16750, 13520, 10280, 7680, 6050, 4440, 2830, 1200, 91600],
[404000, 407000, 17000, 13760, 10530, 7800, 6180, 4560, 2950, 1330, 93300],
[407000, 410000, 17240, 14010, 10770, 7920, 6300, 4690, 3070, 1450, 95000],
[410000, 413000, 17490, 14250, 11020, 8050, 6420, 4810, 3200, 1570, 96700],
[413000, 416000, 17730, 14500, 11260, 8170, 6540, 4930, 3320, 1690, 98300],
[416000, 419000, 17980, 14740, 11510, 8290, 6670, 5050, 3440, 1820, 100100],
[419000, 422000, 18220, 14990, 11750, 8530, 6790, 5180, 3560, 1940, 101800],
[422000, 425000, 18470, 15230, 12000, 8770, 6910, 5300, 3690, 2060, 103400],
[425000, 428000, 18710, 15480, 12240, 9020, 7030, 5420, 3810, 2180, 105200],
[428000, 431000, 18960, 15720, 12490, 9260, 7160, 5540, 3930, 2310, 106900],
[431000, 434000, 19210, 15970, 12730, 9510, 7280, 5670, 4050, 2430, 108500],
[434000, 437000, 19450, 16210, 12980, 9750, 7400, 5790, 4180, 2550, 110300],
[437000, 440000, 19700, 16460, 13220, 10000, 7520, 5910, 4300, 2680, 112000],
[440000, 443000, 20090, 16700, 13470, 10240, 7650, 6030, 4420, 2800, 113600],
[443000, 446000, 20580, 16950, 13710, 10490, 7770, 6160, 4540, 2920, 115400],
[446000, 449000, 21070, 17190, 13960, 10730, 7890, 6280, 4670, 3040, 117100],
[449000, 452000, 21560, 17440, 14200, 10980, 8010, 6400, 4790, 3170, 118700],
[452000, 455000, 22050, 17680, 14450, 11220, 8140, 6520, 4910, 3290, 120500],
[455000, 458000, 22540, 17930, 14690, 11470, 8260, 6650, 5030, 3410, 122200],
[458000, 461000, 23030, 18170, 14940, 11710, 8470, 6770, 5160, 3530, 123800],
[461000, 464000, 23520, 18420, 15180, 11960, 8720, 6890, 5280, 3660, 125600],
[464000, 467000, 24010, 18660, 15430, 12200, 8960, 7010, 5400, 3780, 127300],
[467000, 470000, 24500, 18910, 15670, 12450, 9210, 7140, 5520, 3900, 129000],
[470000, 473000, 24990, 19150, 15920, 12690, 9450, 7260, 5650, 4020, 130700],
[473000, 476000, 25480, 19400, 16160, 12940, 9700, 7380, 5770, 4150, 132300],
[476000, 479000, 25970, 19640, 16410, 13180, 9940, 7500, 5890, 4270, 134000],
[479000, 482000, 26460, 20000, 16650, 13430, 10190, 7630, 6010, 4390, 135600],
[482000, 485000, 26950, 20490, 16900, 13670, 10430, 7750, 6140, 4510, 137200],
[485000, 488000, 27440, 20980, 17140, 13920, 10680, 7870, 6260, 4640, 138800],
[488000, 491000, 27930, 21470, 17390, 14160, 10920, 7990, 6380, 4760, 140400],
[491000, 494000, 28420, 21960, 17630, 14410, 11170, 8120, 6500, 4880, 142000],
[494000, 497000, 28910, 22450, 17880, 14650, 11410, 8240, 6630, 5000, 143700],
[497000, 500000, 29400, 22940, 18120, 14900, 11660, 8420, 6750, 5130, 145200],
[500000, 503000, 29890, 23430, 18370, 15140, 11900, 8670, 6870, 5250, 146800],
[503000, 506000, 30380, 23920, 18610, 15390, 12150, 8910, 6990, 5370, 148500],
[506000, 509000, 30880, 24410, 18860, 15630, 12390, 9160, 7120, 5490, 150100],
[509000, 512000, 31370, 24900, 19100, 15880, 12640, 9400, 7240, 5620, 151600],
[512000, 515000, 31860, 25390, 19350, 16120, 12890, 9650, 7360, 5740, 153300],
[515000, 518000, 32350, 25880, 19590, 16370, 13130, 9890, 7480, 5860, 154900],
[518000, 521000, 32840, 26370, 19900, 16610, 13380, 10140, 7610, 5980, 156500],
[521000, 524000, 33330, 26860, 20390, 16860, 13620, 10380, 7730, 6110, 158100],
[524000, 527000, 33820, 27350, 20880, 17100, 13870, 10630, 7850, 6230, 159600],
[527000, 530000, 34310, 27840, 21370, 17350, 14110, 10870, 7970, 6350, 161000],
[530000, 533000, 34800, 28330, 21860, 17590, 14360, 11120, 8100, 6470, 162500],
[533000, 536000, 35290, 28820, 22350, 17840, 14600, 11360, 8220, 6600, 164000],
[536000, 539000, 35780, 29310, 22840, 18080, 14850, 11610, 8380, 6720, 165400],
[539000, 542000, 36270, 29800, 23330, 18330, 15090, 11850, 8630, 6840, 166900],
[542000, 545000, 36760, 30290, 23820, 18570, 15340, 12100, 8870, 6960, 168400],
[545000, 548000, 37250, 30780, 24310, 18820, 15580, 12340, 9120, 7090, 169900],
[548000, 551000, 37740, 31270, 24800, 19060, 15830, 12590, 9360, 7210, 171300],
[551000, 554000, 38280, 31810, 25340, 19330, 16100, 12860, 9630, 7350, 172800],
[554000, 557000, 38830, 32370, 25890, 19600, 16380, 13140, 9900, 7480, 174300],
[557000, 560000, 39380, 32920, 26440, 19980, 16650, 13420, 10180, 7630, 175700],
[560000, 563000, 39930, 33470, 27000, 20530, 16930, 13690, 10460, 7760, 177200],
[563000, 566000, 40480, 34020, 27550, 21080, 17200, 13970, 10730, 7900, 178700],
[566000, 569000, 41030, 34570, 28100, 21630, 17480, 14240, 11010, 8040, 180100],
[569000, 572000, 41590, 35120, 28650, 22190, 17760, 14520, 11280, 8180, 181600],
[572000, 575000, 42140, 35670, 29200, 22740, 18030, 14790, 11560, 8330, 183100],
[575000, 578000, 42690, 36230, 29750, 23290, 18310, 15070, 11830, 8610, 184600],
[578000, 581000, 43240, 36780, 30300, 23840, 18580, 15350, 12110, 8880, 186000],
[581000, 584000, 43790, 37330, 30850, 24390, 18860, 15620, 12380, 9160, 187500],
[584000, 587000, 44340, 37880, 31410, 24940, 19130, 15900, 12660, 9430, 189000],
[587000, 590000, 44890, 38430, 31960, 25490, 19410, 16170, 12940, 9710, 190400],
[590000, 593000, 45440, 38980, 32510, 26050, 19680, 16450, 13210, 9990, 191900],
[593000, 596000, 46000, 39530, 33060, 26600, 20130, 16720, 13490, 10260, 193400],
[596000, 599000, 46550, 40080, 33610, 27150, 20690, 17000, 13760, 10540, 194800],
[599000, 602000, 47100, 40640, 34160, 27700, 21240, 17280, 14040, 10810, 196300],
[602000, 605000, 47650, 41190, 34710, 28250, 21790, 17550, 14310, 11090, 197800],
[605000, 608000, 48200, 41740, 35270, 28800, 22340, 17830, 14590, 11360, 199300],
[608000, 611000, 48750, 42290, 35820, 29350, 22890, 18100, 14870, 11640, 200700],
[611000, 614000, 49300, 42840, 36370, 29910, 23440, 18380, 15140, 11920, 202200],
[614000, 617000, 49860, 43390, 36920, 30460, 23990, 18650, 15420, 12190, 203700],
[617000, 620000, 50410, 43940, 37470, 31010, 24540, 18930, 15690, 12470, 205100],
[620000, 623000, 50960, 44500, 38020, 31560, 25100, 19210, 15970, 12740, 206700],
[623000, 626000, 51510, 45050, 38570, 32110, 25650, 19480, 16240, 13020, 208100],
[626000, 629000, 52060, 45600, 39120, 32660, 26200, 19760, 16520, 13290, 209500],
[629000, 632000, 52610, 46150, 39680, 33210, 26750, 20280, 16800, 13570, 211000],
[632000, 635000, 53160, 46700, 40230, 33760, 27300, 20830, 17070, 13840, 212500],
[635000, 638000, 53710, 47250, 40780, 34320, 27850, 21380, 17350, 14120, 214000],
[638000, 641000, 54270, 47800, 41330, 34870, 28400, 21930, 17620, 14400, 214900],
[641000, 644000, 54820, 48350, 41880, 35420, 28960, 22480, 17900, 14670, 215900],
[644000, 647000, 55370, 48910, 42430, 35970, 29510, 23030, 18170, 14950, 217000],
[647000, 650000, 55920, 49460, 42980, 36520, 30060, 23590, 18450, 15220, 218000],
[650000, 653000, 56470, 50010, 43540, 37070, 30610, 24140, 18730, 15500, 219000],
[653000, 656000, 57020, 50560, 44090, 37620, 31160, 24690, 19000, 15770, 220000],
[656000, 659000, 57570, 51110, 44640, 38180, 31710, 25240, 19280, 16050, 221000],
[659000, 662000, 58130, 51660, 45190, 38730, 32260, 25790, 19550, 16330, 222100],
[662000, 665000, 58680, 52210, 45740, 39280, 32810, 26340, 19880, 16600, 223100],
[665000, 668000, 59230, 52770, 46290, 39830, 33370, 26890, 20430, 16880, 224100],
[668000, 671000, 59780, 53320, 46840, 40380, 33920, 27440, 20980, 17150, 225000],
[671000, 674000, 60330, 53870, 47390, 40930, 34470, 28000, 21530, 17430, 226000],
[674000, 677000, 60880, 54420, 47950, 41480, 35020, 28550, 22080, 17700, 227100],
[677000, 680000, 61430, 54970, 48500, 42030, 35570, 29100, 22640, 17980, 228100],
[680000, 683000, 61980, 55520, 49050, 42590, 36120, 29650, 23190, 18260, 229100],
[683000, 686000, 62540, 56070, 49600, 43140, 36670, 30200, 23740, 18530, 230400],
[686000, 689000, 63090, 56620, 50150, 43690, 37230, 30750, 24290, 18810, 232100],
[689000, 692000, 63640, 57180, 50700, 44240, 37780, 31300, 24840, 19080, 233600],
[692000, 695000, 64190, 57730, 51250, 44790, 38330, 31860, 25390, 19360, 235100],
[695000, 698000, 64740, 58280, 51810, 45340, 38880, 32410, 25940, 19630, 236700],
[698000, 701000, 65290, 58830, 52360, 45890, 39430, 32960, 26490, 20030, 238200],
[701000, 704000, 65840, 59380, 52910, 46450, 39980, 33510, 27050, 20580, 239700],
[704000, 707000, 66400, 59930, 53460, 47000, 40530, 34060, 27600, 21130, 241300],
[707000, 710000, 66960, 60480, 54020, 47550, 41090, 34620, 28150, 21690, 242900],
[710000, 713000, 67570, 61100, 54630, 48160, 41700, 35230, 28760, 22300, 244400],
[713000, 716000, 68180, 61710, 55250, 48770, 42310, 35850, 29370, 22910, 246000],
[716000, 719000, 68790, 62320, 55860, 49390, 42920, 36460, 29990, 23520, 247500],
[719000, 722000, 69410, 62930, 56470, 50000, 43540, 37070, 30600, 24140, 249000],
[722000, 725000, 70020, 63550, 57080, 50610, 44150, 37690, 31210, 24750, 250600],
[725000, 728000, 70630, 64160, 57700, 51220, 44760, 38300, 31820, 25360, 252200],
[728000, 731000, 71250, 64770, 58310, 51840, 45370, 38910, 32440, 25970, 253700],
[731000, 734000, 71860, 65380, 58920, 52450, 45990, 39520, 33050, 26590, 255300],
[734000, 737000, 72470, 66000, 59530, 53060, 46600, 40140, 33660, 27200, 256800],
[737000, 740000, 73080, 66610, 60150, 53670, 47210, 40750, 34270, 27810, 258300],
[740000, 780000, 73390, 66920, 60450, 53980, 47520, 41050, 34580, 28120, 259800],
[780000, 950000, 81560, 75090, 68620, 62150, 55690, 49220, 42750, 36290, 259800],
[950000, 1700000, 121480, 115010, 108540, 102070, 95610, 89140, 82670, 76210, 259800],
[1700000, 2170000, 374180, 367710, 361240, 354770, 348310, 341840, 335370, 328910, 651900],
[2170000, 2210000, 571570, 565090, 558630, 552160, 545690, 539230, 532760, 526290, 651900],
[2210000, 2250000, 593340, 586870, 580410, 573930, 567470, 561010, 554540, 548070, 651900],
[2250000, 3500000, 615120, 608650, 602190, 595710, 589250, 582790, 576310, 569850, 651900],
[3500000, null, 1125620, 1119150, 1112690, 1106210, 1099750, 1093290, 1086810, 1080350, 651900],
];
// 基礎税額のテーブルインデックスを取得
const getBasicTaxIndex = (type, numberOfDependents) => {
if (type === 'b') {
return 10;
}
return numberOfDependents <= 7 ? numberOfDependents + 2 : 9;
}
// 基礎税額を取得する
const getBasicTax = (salary, type, numberOfDependents) => {
let idx = getBasicTaxIndex(type, numberOfDependents);
for (let i = 0; i < basicTaxList.length; i++) {
if (basicTaxList[i][0] <= salary && basicTaxList[i][1] > salary) {
return basicTaxList[i][idx];
}
}
return basicTaxList[basicTaxList.length - 1][idx];
};
// 加算税額を取得
const getAddtionalTax = (salary, type) => {
for (let i = 0; i < additionalTaxTable.length; i++) {
const row = additionalTaxTable[i];
if (row.from < salary && (row.to > salary || row.to === null) && row.type === type) {
return Math.floor((salary - row.from) * row.taxRate);
}
}
return 0; // nothing.
};
// 控除額を算出
const getDeduction = (numberOfDependents) => {
return (numberOfDependents > 7) ? deductionByDependents(numberOfDependents) : 0;
};
// 所得税額を取得する
exports.getIncomeTax2020 = (req, res) => {
// check parameters.
if (!('type' in req.query) || !('salary' in req.query) || !('numberOfDependents' in req.query) ||
!/[1-9][0-9]*/.test(req.query.salary) || !/0|[1-9][0-9]*/.test(req.query.numberOfDependents) || ['a', 'b'].indexOf(req.query.type) === -1) {
res.status(400).send(`invalid parameters.`);
}
// format
const format = ('format' in req.query && (req.query.format === 'json' || req.query.format === 'xml')) ? req.query.format : 'json';
// 税額を算出
let salary = parseInt(req.query.salary, 10);
let type = req.query.type;
let numberOfDependents = parseInt(req.query.numberOfDependents, 10);
let tax = {
"basic": getBasicTax(salary, type, numberOfDependents),
"additional": getAddtionalTax(salary, type),
"deduction": getDeduction(numberOfDependents),
};
tax['total'] = Math.max(tax.basic + tax.additional - tax.deduction, 0);
// レスポンスを返す
if (format === 'xml') {
res.header('Content-type', 'text/xml');
const xml = '<?xml version="1.0" encoding="UTF-8"?>' +
'<data><tax>' +
'<basic>' + tax['basic'] + '</basic>' +
'<additional>' + tax['additional'] + '</additional>' +
'<deduction>' + tax['deduction'] + '</deduction>' +
'<total>' + tax['total'] + '</total>' +
'</tax></data>';
return res.status(200).send(xml);
}
return res.status(200).send(tax);
};
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