遺産の額 |
法定相続人の数 |
配偶者と子一人 |
配偶者と子二人 |
配偶者と子三人 |
配偶者と子四人 |
10,000
|
0
(600)
|
0
(350)
|
0
(200)
|
0
(100)
|
15,000
|
0
(2,000)
|
0
(1,200)
|
0
(900)
|
0
(700)
|
20,000
|
500
(3,900)
|
380
(2,500)
|
325
(1,800)
|
270
(1,450)
|
25,000
|
1,440
(5,900)
|
1,134
(4,000)
|
990
(3,000)
|
891
(2,400)
|
30,000
|
2,707
(7,900)
|
2,147
(5,800)
|
1,867
(4,500)
|
1,680
(3,500)
|
50,000
|
6,900
(17,300)
|
5,850
(13,800)
|
5,275
(11,700)
|
4,750
(9,600)
|
100,000
|
18,550
(42,300)
|
16,650
(37,100)
|
15,575
(31,900)
|
14,500
(29,600)
|
200,000
|
43,550
(92,300)
|
40,950
(87,100)
|
38,350
(81,900)
|
37,000
(76,700)
|
|