法律上、消費税の1円未満の部分は切り捨てでも切り上げでも四捨五入でも構わないことになっていますが、多くのお店は切り捨てを採用しています。
算数や数学の問題でも消費税は切り捨てで計算させることがほとんど。
税込価格の一覧
現在、消費税は8%です。例えば100円の商品は108円で売ることになります。本来の100円という定価を税抜価格、108円という販売価格を税込価格と呼ぶことにします。
| 税抜価格 | 税込価格 |
|---|---|
| 1 | 1 |
| 2 | 2 |
| 3 | 3 |
| 4 | 4 |
| 5 | 5 |
| 6 | 6 |
| 7 | 7 |
| 8 | 8 |
| 9 | 9 |
| 10 | 10 |
| 11 | 11 |
| 12 | 12 |
| 13 | 14 |
| 14 | 15 |
| 15 | 16 |
| 16 | 17 |
| 17 | 18 |
| 18 | 19 |
| 19 | 20 |
| 20 | 21 |
| 21 | 22 |
| 22 | 23 |
| 23 | 24 |
| 24 | 25 |
| 25 | 27 |
| 26 | 28 |
| 27 | 29 |
| 28 | 30 |
| 29 | 31 |
| 30 | 32 |
| 31 | 33 |
| 32 | 34 |
| 33 | 35 |
| 34 | 36 |
| 35 | 37 |
| 36 | 38 |
| 37 | 39 |
| 38 | 41 |
| 39 | 42 |
| 40 | 43 |
| 41 | 44 |
| 42 | 45 |
| 43 | 46 |
| 44 | 47 |
| 45 | 48 |
| 46 | 49 |
| 47 | 50 |
| 48 | 51 |
| 49 | 52 |
| 50 | 54 |
| 51 | 55 |
| 52 | 56 |
| 53 | 57 |
| 54 | 58 |
| 55 | 59 |
| 56 | 60 |
| 57 | 61 |
| 58 | 62 |
| 59 | 63 |
| 60 | 64 |
| 61 | 65 |
| 62 | 66 |
| 63 | 68 |
| 64 | 69 |
| 65 | 70 |
| 66 | 71 |
| 67 | 72 |
| 68 | 73 |
| 69 | 74 |
| 70 | 75 |
| 71 | 76 |
| 72 | 77 |
| 73 | 78 |
| 74 | 79 |
| 75 | 81 |
| 76 | 82 |
| 77 | 83 |
| 78 | 84 |
| 79 | 85 |
| 80 | 86 |
| 81 | 87 |
| 82 | 88 |
| 83 | 89 |
| 84 | 90 |
| 85 | 91 |
| 86 | 92 |
| 87 | 93 |
| 88 | 95 |
| 89 | 96 |
| 90 | 97 |
| 91 | 98 |
| 92 | 99 |
| 93 | 100 |
| 94 | 101 |
| 95 | 102 |
| 96 | 103 |
| 97 | 104 |
| 98 | 105 |
| 99 | 106 |
| 100 | 108 |
| 101 | 109 |
| 102 | 110 |
| 103 | 111 |
| 104 | 112 |
| 105 | 113 |
| 106 | 114 |
| 107 | 115 |
| 108 | 116 |
| 109 | 117 |
| 110 | 118 |
| 111 | 119 |
| 112 | 120 |
| 113 | 122 |
| 114 | 123 |
| 115 | 124 |
| 116 | 125 |
| 117 | 126 |
| 118 | 127 |
| 119 | 128 |
| 120 | 129 |
| 121 | 130 |
| 122 | 131 |
| 123 | 132 |
| 124 | 133 |
| 125 | 135 |
| 126 | 136 |
| 127 | 137 |
| 128 | 138 |
| 129 | 139 |
| 130 | 140 |
| 131 | 141 |
| 132 | 142 |
| 133 | 143 |
| 134 | 144 |
| 135 | 145 |
| 136 | 146 |
| 137 | 147 |
| 138 | 149 |
| 139 | 150 |
| 140 | 151 |
| 141 | 152 |
| 142 | 153 |
| 143 | 154 |
| 144 | 155 |
| 145 | 156 |
| 146 | 157 |
| 147 | 158 |
| 148 | 159 |
| 149 | 160 |
| 150 | 162 |
| 151 | 163 |
| 152 | 164 |
| 153 | 165 |
| 154 | 166 |
| 155 | 167 |
| 156 | 168 |
| 157 | 169 |
| 158 | 170 |
| 159 | 171 |
| 160 | 172 |
| 161 | 173 |
| 162 | 174 |
| 163 | 176 |
| 164 | 177 |
| 165 | 178 |
| 166 | 179 |
| 167 | 180 |
| 168 | 181 |
| 169 | 182 |
| 170 | 183 |
| 171 | 184 |
| 172 | 185 |
| 173 | 186 |
| 174 | 187 |
| 175 | 189 |
| 176 | 190 |
| 177 | 191 |
| 178 | 192 |
| 179 | 193 |
| 180 | 194 |
| 181 | 195 |
| 182 | 196 |
| 183 | 197 |
| 184 | 198 |
| 185 | 199 |
| 186 | 200 |
| 187 | 201 |
| 188 | 203 |
| 189 | 204 |
| 190 | 205 |
| 191 | 206 |
| 192 | 207 |
| 193 | 208 |
| 194 | 209 |
| 195 | 210 |
| 196 | 211 |
| 197 | 212 |
| 198 | 213 |
| 199 | 214 |
| 200 | 216 |
| 201 | 217 |
| 202 | 218 |
| 203 | 219 |
| 204 | 220 |
| 205 | 221 |
| 206 | 222 |
| 207 | 223 |
| 208 | 224 |
| 209 | 225 |
| 210 | 226 |
| 211 | 227 |
| 212 | 228 |
| 213 | 230 |
| 214 | 231 |
| 215 | 232 |
| 216 | 233 |
| 217 | 234 |
| 218 | 235 |
| 219 | 236 |
| 220 | 237 |
| 221 | 238 |
| 222 | 239 |
| 223 | 240 |
| 224 | 241 |
| 225 | 243 |
| 226 | 244 |
| 227 | 245 |
| 228 | 246 |
| 229 | 247 |
| 230 | 248 |
| 231 | 249 |
| 232 | 250 |
| 233 | 251 |
| 234 | 252 |
| 235 | 253 |
| 236 | 254 |
| 237 | 255 |
| 238 | 257 |
| 239 | 258 |
| 240 | 259 |
| 241 | 260 |
| 242 | 261 |
| 243 | 262 |
| 244 | 263 |
| 245 | 264 |
| 246 | 265 |
| 247 | 266 |
| 248 | 267 |
| 249 | 268 |
| 250 | 270 |
| 251 | 271 |
| 252 | 272 |
| 253 | 273 |
| 254 | 274 |
| 255 | 275 |
| 256 | 276 |
| 257 | 277 |
| 258 | 278 |
| 259 | 279 |
| 260 | 280 |
| 261 | 281 |
| 262 | 282 |
| 263 | 284 |
| 264 | 285 |
| 265 | 286 |
| 266 | 287 |
| 267 | 288 |
| 268 | 289 |
| 269 | 290 |
| 270 | 291 |
| 271 | 292 |
| 272 | 293 |
| 273 | 294 |
| 274 | 295 |
| 275 | 297 |
| 276 | 298 |
| 277 | 299 |
| 278 | 300 |
| 279 | 301 |
| 280 | 302 |
| 281 | 303 |
| 282 | 304 |
| 283 | 305 |
| 284 | 306 |
| 285 | 307 |
| 286 | 308 |
| 287 | 309 |
| 288 | 311 |
| 289 | 312 |
| 290 | 313 |
| 291 | 314 |
| 292 | 315 |
| 293 | 316 |
| 294 | 317 |
| 295 | 318 |
| 296 | 319 |
| 297 | 320 |
| 298 | 321 |
| 299 | 322 |
| 300 | 324 |
| 301 | 325 |
| 302 | 326 |
| 303 | 327 |
| 304 | 328 |
| 305 | 329 |
| 306 | 330 |
| 307 | 331 |
| 308 | 332 |
| 309 | 333 |
| 310 | 334 |
| 311 | 335 |
| 312 | 336 |
| 313 | 338 |
| 314 | 339 |
| 315 | 340 |
| 316 | 341 |
| 317 | 342 |
| 318 | 343 |
| 319 | 344 |
| 320 | 345 |
| 321 | 346 |
| 322 | 347 |
| 323 | 348 |
| 324 | 349 |
| 325 | 351 |
| 326 | 352 |
| 327 | 353 |
| 328 | 354 |
| 329 | 355 |
| 330 | 356 |
| 331 | 357 |
| 332 | 358 |
| 333 | 359 |
| 334 | 360 |
| 335 | 361 |
| 336 | 362 |
| 337 | 363 |
| 338 | 365 |
| 339 | 366 |
| 340 | 367 |
| 341 | 368 |
| 342 | 369 |
| 343 | 370 |
| 344 | 371 |
| 345 | 372 |
| 346 | 373 |
| 347 | 374 |
| 348 | 375 |
| 349 | 376 |
| 350 | 378 |
| 351 | 379 |
| 352 | 380 |
| 353 | 381 |
| 354 | 382 |
| 355 | 383 |
| 356 | 384 |
| 357 | 385 |
| 358 | 386 |
| 359 | 387 |
| 360 | 388 |
| 361 | 389 |
| 362 | 390 |
| 363 | 392 |
| 364 | 393 |
| 365 | 394 |
| 366 | 395 |
| 367 | 396 |
| 368 | 397 |
| 369 | 398 |
| 370 | 399 |
| 371 | 400 |
| 372 | 401 |
| 373 | 402 |
| 374 | 403 |
| 375 | 405 |
| 376 | 406 |
| 377 | 407 |
| 378 | 408 |
| 379 | 409 |
| 380 | 410 |
| 381 | 411 |
| 382 | 412 |
| 383 | 413 |
| 384 | 414 |
| 385 | 415 |
| 386 | 416 |
| 387 | 417 |
| 388 | 419 |
| 389 | 420 |
| 390 | 421 |
| 391 | 422 |
| 392 | 423 |
| 393 | 424 |
| 394 | 425 |
| 395 | 426 |
| 396 | 427 |
| 397 | 428 |
| 398 | 429 |
| 399 | 430 |
| 400 | 432 |
| 401 | 433 |
| 402 | 434 |
| 403 | 435 |
| 404 | 436 |
| 405 | 437 |
| 406 | 438 |
| 407 | 439 |
| 408 | 440 |
| 409 | 441 |
| 410 | 442 |
| 411 | 443 |
| 412 | 444 |
| 413 | 446 |
| 414 | 447 |
| 415 | 448 |
| 416 | 449 |
| 417 | 450 |
| 418 | 451 |
| 419 | 452 |
| 420 | 453 |
| 421 | 454 |
| 422 | 455 |
| 423 | 456 |
| 424 | 457 |
| 425 | 459 |
| 426 | 460 |
| 427 | 461 |
| 428 | 462 |
| 429 | 463 |
| 430 | 464 |
| 431 | 465 |
| 432 | 466 |
| 433 | 467 |
| 434 | 468 |
| 435 | 469 |
| 436 | 470 |
| 437 | 471 |
| 438 | 473 |
| 439 | 474 |
| 440 | 475 |
| 441 | 476 |
| 442 | 477 |
| 443 | 478 |
| 444 | 479 |
| 445 | 480 |
| 446 | 481 |
| 447 | 482 |
| 448 | 483 |
| 449 | 484 |
| 450 | 486 |
| 451 | 487 |
| 452 | 488 |
| 453 | 489 |
| 454 | 490 |
| 455 | 491 |
| 456 | 492 |
| 457 | 493 |
| 458 | 494 |
| 459 | 495 |
| 460 | 496 |
| 461 | 497 |
| 462 | 498 |
| 463 | 500 |
| 464 | 501 |
| 465 | 502 |
| 466 | 503 |
| 467 | 504 |
| 468 | 505 |
| 469 | 506 |
| 470 | 507 |
| 471 | 508 |
| 472 | 509 |
| 473 | 510 |
| 474 | 511 |
| 475 | 513 |
| 476 | 514 |
| 477 | 515 |
| 478 | 516 |
| 479 | 517 |
| 480 | 518 |
| 481 | 519 |
| 482 | 520 |
| 483 | 521 |
| 484 | 522 |
| 485 | 523 |
| 486 | 524 |
| 487 | 525 |
| 488 | 527 |
| 489 | 528 |
| 490 | 529 |
| 491 | 530 |
| 492 | 531 |
| 493 | 532 |
| 494 | 533 |
| 495 | 534 |
| 496 | 535 |
| 497 | 536 |
| 498 | 537 |
| 499 | 538 |
| 500 | 540 |
消費税を切り捨てにした場合の存在不可能な税込価格
上の表をよく見ると、13円と26円が販売価格にありません。消費税を切り捨てにした場合、13円と26円は販売価格にできないということです。
このありえない税込価格は受験などでしばしば出題されます。
108円未満のありえない税込価格
13
26
40
53
67
80
94
107
消費税が3%、5%、8%、10%における税込価格の比較
| 定価 | 3% | 5% | 8% | 10% |
|---|---|---|---|---|
| 1 | 1 | 1 | 1 | 1 |
| 2 | 2 | 2 | 2 | 2 |
| 3 | 3 | 3 | 3 | 3 |
| 4 | 4 | 4 | 4 | 4 |
| 5 | 5 | 5 | 5 | 5 |
| 6 | 6 | 6 | 6 | 6 |
| 7 | 7 | 7 | 7 | 7 |
| 8 | 8 | 8 | 8 | 8 |
| 9 | 9 | 9 | 9 | 9 |
| 10 | 10 | 10 | 10 | 11 |
| 11 | 11 | 11 | 11 | 12 |
| 12 | 12 | 12 | 12 | 13 |
| 13 | 13 | 13 | 14 | 14 |
| 14 | 14 | 14 | 15 | 15 |
| 15 | 15 | 15 | 16 | 16 |
| 16 | 16 | 16 | 17 | 17 |
| 17 | 17 | 17 | 18 | 18 |
| 18 | 18 | 18 | 19 | 19 |
| 19 | 19 | 19 | 20 | 20 |
| 20 | 20 | 21 | 21 | 22 |
| 21 | 21 | 22 | 22 | 23 |
| 22 | 22 | 23 | 23 | 24 |
| 23 | 23 | 24 | 24 | 25 |
| 24 | 24 | 25 | 25 | 26 |
| 25 | 25 | 26 | 27 | 27 |
| 26 | 26 | 27 | 28 | 28 |
| 27 | 27 | 28 | 29 | 29 |
| 28 | 28 | 29 | 30 | 30 |
| 29 | 29 | 30 | 31 | 31 |
| 30 | 30 | 31 | 32 | 33 |
| 31 | 31 | 32 | 33 | 34 |
| 32 | 32 | 33 | 34 | 35 |
| 33 | 33 | 34 | 35 | 36 |
| 34 | 35 | 35 | 36 | 37 |
| 35 | 36 | 36 | 37 | 38 |
| 36 | 37 | 37 | 38 | 39 |
| 37 | 38 | 38 | 39 | 40 |
| 38 | 39 | 39 | 41 | 41 |
| 39 | 40 | 40 | 42 | 42 |
| 40 | 41 | 42 | 43 | 44 |
| 41 | 42 | 43 | 44 | 45 |
| 42 | 43 | 44 | 45 | 46 |
| 43 | 44 | 45 | 46 | 47 |
| 44 | 45 | 46 | 47 | 48 |
| 45 | 46 | 47 | 48 | 49 |
| 46 | 47 | 48 | 49 | 50 |
| 47 | 48 | 49 | 50 | 51 |
| 48 | 49 | 50 | 51 | 52 |
| 49 | 50 | 51 | 52 | 53 |
| 50 | 51 | 52 | 54 | 55 |
| 51 | 52 | 53 | 55 | 56 |
| 52 | 53 | 54 | 56 | 57 |
| 53 | 54 | 55 | 57 | 58 |
| 54 | 55 | 56 | 58 | 59 |
| 55 | 56 | 57 | 59 | 60 |
| 56 | 57 | 58 | 60 | 61 |
| 57 | 58 | 59 | 61 | 62 |
| 58 | 59 | 60 | 62 | 63 |
| 59 | 60 | 61 | 63 | 64 |
| 60 | 61 | 63 | 64 | 66 |
| 61 | 62 | 64 | 65 | 67 |
| 62 | 63 | 65 | 66 | 68 |
| 63 | 64 | 66 | 68 | 69 |
| 64 | 65 | 67 | 69 | 70 |
| 65 | 66 | 68 | 70 | 71 |
| 66 | 67 | 69 | 71 | 72 |
| 67 | 69 | 70 | 72 | 73 |
| 68 | 70 | 71 | 73 | 74 |
| 69 | 71 | 72 | 74 | 75 |
| 70 | 72 | 73 | 75 | 77 |
| 71 | 73 | 74 | 76 | 78 |
| 72 | 74 | 75 | 77 | 79 |
| 73 | 75 | 76 | 78 | 80 |
| 74 | 76 | 77 | 79 | 81 |
| 75 | 77 | 78 | 81 | 82 |
| 76 | 78 | 79 | 82 | 83 |
| 77 | 79 | 80 | 83 | 84 |
| 78 | 80 | 81 | 84 | 85 |
| 79 | 81 | 82 | 85 | 86 |
| 80 | 82 | 84 | 86 | 88 |
| 81 | 83 | 85 | 87 | 89 |
| 82 | 84 | 86 | 88 | 90 |
| 83 | 85 | 87 | 89 | 91 |
| 84 | 86 | 88 | 90 | 92 |
| 85 | 87 | 89 | 91 | 93 |
| 86 | 88 | 90 | 92 | 94 |
| 87 | 89 | 91 | 93 | 95 |
| 88 | 90 | 92 | 95 | 96 |
| 89 | 91 | 93 | 96 | 97 |
| 90 | 92 | 94 | 97 | 99 |
| 91 | 93 | 95 | 98 | 100 |
| 92 | 94 | 96 | 99 | 101 |
| 93 | 95 | 97 | 100 | 102 |
| 94 | 96 | 98 | 101 | 103 |
| 95 | 97 | 99 | 102 | 104 |
| 96 | 98 | 100 | 103 | 105 |
| 97 | 99 | 101 | 104 | 106 |
| 98 | 100 | 102 | 105 | 107 |
| 99 | 101 | 103 | 106 | 108 |
| 100 | 103 | 105 | 108 | 110 |
「存在しない税込価格」が消費税の率によって変わっています。例えば13円は現在の8%ではありえない税込価格ですが、10%ではありうる税込価格です。
