（単位：千円）
| 課税価格 | 改正前 | 改正後 | ||||
| 子供1人 | 子供2人 | 子供3人 | 子供1人 | 子供2人 | 子供3人 | |
| 50,000 | 0 | 0 | 0 | 1,600 | 800 | 200 |
| 100,000 | 6,000 | 3,500 | 2,000 | 12,220 | 7,700 | 6,300 |
| 200,000 | 39,000 | 25,000 | 18,000 | 48,600 | 33,400 | 24,600 |
| 300,000 | 79,000 | 58,000 | 45,000 | 91,800 | 69,200 | 54,600 |
| 400,000 | 123,000 | 98,000 | 77,000 | 140,000 | 109,200 | 89,800 |
| 500,000 | 173,000 | 138,000 | 117,000 | 190,000 | 152,100 | 129,800 |
| 600,000 | 223,000 | 178,000 | 157,000 | 240,000 | 197,100 | 169,800 |
| 700,000 | 273,000 | 221,000 | 197,000 | 293,200 | 245,000 | 212,400 |
| 800,000 | 323,000 | 271,000 | 237,000 | 348,200 | 295,000 | 257,400 |
| 900,000 | 373,000 | 321,000 | 277,000 | 403,200 | 345,000 | 302,400 |
| 1,000,000 | 423,000 | 371,000 | 319,000 | 458,200 | 395,000 | 350,000 |
| 1,100,000 | 473,000 | 421,000 | 369,000 | 513,200 | 445,000 | 400,000 |
| 1,200,000 | 523,000 | 471,000 | 419,000 | 568,200 | 495,000 | 450,000 |
| 1,300,000 | 573,000 | 521,000 | 469,000 | 623,200 | 547,900 | 500,000 |
| 1,400,000 | 623,000 | 571,000 | 519,000 | 678,200 | 602,900 | 550,000 |
| 1,500,000 | 673,000 | 621,000 | 569,000 | 733,200 | 657,900 | 600,000 |
| 2,000,000 | 923,000 | 871,000 | 819,000 | 1,008,200 | 932,900 | 857,600 |