修正

Co-authored-by: Copilot <copilot@github.com>

backend/app/payroll/config/bonus_tax_rates.json

@@ -0,0 +1,280 @@
+{
+  "version": "令和2年分（令和2年4月1日以降適用）",
+  "source": "国税庁 賞与に対する源泉徴収税額の算出率の表（甲欄）平成24年3月31日財務省告示第115号別表第三（平成31年3月29日財務省告示第97号改正）",
+  "note": "単位は千円。rate は%値。ranges[i] は扶養i人の[以上(千円), 未満(千円) または null=上限なし]。賞与の金額は社会保険料等控除後の金額に適用する。",
+  "entries": [
+    {
+      "rate": 0.0,
+      "ranges": [
+        [0, 68],
+        [0, 94],
+        [0, 133],
+        [0, 171],
+        [0, 210],
+        [0, 243],
+        [0, 275],
+        [0, 308]
+      ]
+    },
+    {
+      "rate": 2.042,
+      "ranges": [
+        [68, 79],
+        [94, 243],
+        [133, 269],
+        [171, 295],
+        [210, 300],
+        [243, 300],
+        [275, 333],
+        [308, 372]
+      ]
+    },
+    {
+      "rate": 4.084,
+      "ranges": [
+        [79, 252],
+        [243, 282],
+        [269, 312],
+        [295, 345],
+        [300, 378],
+        [300, 406],
+        [333, 431],
+        [372, 456]
+      ]
+    },
+    {
+      "rate": 6.126,
+      "ranges": [
+        [252, 300],
+        [282, 338],
+        [312, 369],
+        [345, 398],
+        [378, 424],
+        [406, 450],
+        [431, 476],
+        [456, 502]
+      ]
+    },
+    {
+      "rate": 8.168,
+      "ranges": [
+        [300, 334],
+        [338, 365],
+        [369, 393],
+        [398, 417],
+        [424, 444],
+        [450, 472],
+        [476, 499],
+        [502, 523]
+      ]
+    },
+    {
+      "rate": 10.21,
+      "ranges": [
+        [334, 363],
+        [365, 394],
+        [393, 420],
+        [417, 445],
+        [444, 470],
+        [472, 496],
+        [499, 521],
+        [523, 545]
+      ]
+    },
+    {
+      "rate": 12.252,
+      "ranges": [
+        [363, 395],
+        [394, 422],
+        [420, 450],
+        [445, 477],
+        [470, 503],
+        [496, 525],
+        [521, 547],
+        [545, 571]
+      ]
+    },
+    {
+      "rate": 14.294,
+      "ranges": [
+        [395, 426],
+        [422, 455],
+        [450, 484],
+        [477, 510],
+        [503, 534],
+        [525, 557],
+        [547, 582],
+        [571, 607]
+      ]
+    },
+    {
+      "rate": 16.336,
+      "ranges": [
+        [426, 520],
+        [455, 520],
+        [484, 520],
+        [510, 544],
+        [534, 570],
+        [557, 597],
+        [582, 623],
+        [607, 650]
+      ]
+    },
+    {
+      "rate": 18.378,
+      "ranges": [
+        [520, 601],
+        [520, 617],
+        [520, 632],
+        [544, 647],
+        [570, 662],
+        [597, 677],
+        [623, 693],
+        [650, 708]
+      ]
+    },
+    {
+      "rate": 20.42,
+      "ranges": [
+        [601, 678],
+        [617, 699],
+        [632, 721],
+        [647, 745],
+        [662, 768],
+        [677, 792],
+        [693, 815],
+        [708, 838]
+      ]
+    },
+    {
+      "rate": 22.462,
+      "ranges": [
+        [678, 708],
+        [699, 733],
+        [721, 757],
+        [745, 782],
+        [768, 806],
+        [792, 831],
+        [815, 856],
+        [838, 880]
+      ]
+    },
+    {
+      "rate": 24.504,
+      "ranges": [
+        [708, 745],
+        [733, 771],
+        [757, 797],
+        [782, 823],
+        [806, 849],
+        [831, 875],
+        [856, 900],
+        [880, 926]
+      ]
+    },
+    {
+      "rate": 26.546,
+      "ranges": [
+        [745, 788],
+        [771, 814],
+        [797, 841],
+        [823, 868],
+        [849, 896],
+        [875, 923],
+        [900, 950],
+        [926, 978]
+      ]
+    },
+    {
+      "rate": 28.588,
+      "ranges": [
+        [788, 846],
+        [814, 874],
+        [841, 902],
+        [868, 931],
+        [896, 959],
+        [923, 987],
+        [950, 1015],
+        [978, 1043]
+      ]
+    },
+    {
+      "rate": 30.63,
+      "ranges": [
+        [846, 914],
+        [874, 944],
+        [902, 975],
+        [931, 1005],
+        [959, 1036],
+        [987, 1066],
+        [1015, 1096],
+        [1043, 1127]
+      ]
+    },
+    {
+      "rate": 32.672,
+      "ranges": [
+        [914, 1312],
+        [944, 1336],
+        [975, 1360],
+        [1005, 1385],
+        [1036, 1409],
+        [1066, 1434],
+        [1096, 1458],
+        [1127, 1482]
+      ]
+    },
+    {
+      "rate": 35.735,
+      "ranges": [
+        [1312, 1521],
+        [1336, 1526],
+        [1360, 1526],
+        [1385, 1538],
+        [1409, 1555],
+        [1434, 1555],
+        [1458, 1555],
+        [1482, 1583]
+      ]
+    },
+    {
+      "rate": 38.798,
+      "ranges": [
+        [1521, 2621],
+        [1526, 2645],
+        [1526, 2669],
+        [1538, 2693],
+        [1555, 2716],
+        [1555, 2740],
+        [1555, 2764],
+        [1583, 2788]
+      ]
+    },
+    {
+      "rate": 41.861,
+      "ranges": [
+        [2621, 3495],
+        [2645, 3527],
+        [2669, 3559],
+        [2693, 3590],
+        [2716, 3622],
+        [2740, 3654],
+        [2764, 3685],
+        [2788, 3717]
+      ]
+    },
+    {
+      "rate": 45.945,
+      "ranges": [
+        [3495, null],
+        [3527, null],
+        [3559, null],
+        [3590, null],
+        [3622, null],
+        [3654, null],
+        [3685, null],
+        [3717, null]
+      ]
+    }
+  ]
+}