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["２　　県　民　の　租　税　　負　担　に　関　す　る　調"]
[]
["(1)　全　　　国"]
["区　　分","人　　　　口",null,null,"国 民 所 得",null,"租　　　税　　　負　　　担　　　額",{"$nulls":15},"租　　　税　　　負　　　担　　　率",{"$nulls":13},"一　人　当　た　り　負　担　額"]
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[]
["（資料）　１　国民所得、租税負担額（国税、地方税）…総務省自治税務局「令和2年度地方税に関する",{"$nulls":20},"参考計数資料」"]
["　　　　　２　租税負担額（都道府県税）…地方行財政調査会「地方行財政調査資料（都道府県版）」"]
["（注）　　１　人　　口…元年度は国勢調査人口を基礎として算出した推計人口（R1.11.１現在） である。"]
["　　　　　２　国民所得…元年度は見込数値である。"]
["　　　　　３　国　　税…租税及び印紙収入決算額であり、国税徴収に係る地方消費税相当額を除いた額",{"$nulls":20},"である。なお、元年度は決算見込額である。"]
["　　　　　４　地 方 税…元年度は決算見込額である。"]
[]
["(2)　青　森　県"]
["区　　分","人　　　　口",null,null,"県 民 所 得",null,"租　　　税　　　負　　　担　　　額",{"$nulls":15},"租　　　税　　　負　　　担　　　率",{"$nulls":13},"一　人　当　た　り　負　担　額"]
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[]
["（資料）　１　県民所得…青森県企画政策部統計分析課「青森県県民経済計算」"]
["　　　　　２　租税負担額（国税）…仙台国税局作成資料"]
["（注）　　１　人　　口…住民基本台帳における翌年8月1日現在の人口である。"]
["　　　　　２　県民所得…30年度及び元年度は未公表のため空欄とした。"]
["　　　　　３　国　　税…青森県分に係る租税及び印紙収入決算額が公表されていないため、便宜上、収",{"$nulls":20},"納済額（税関分・総務省分郵便事業株式会社分歳入決算額の加算、還付金支払決定済額の減算がされていない"]
["　　　　　　　　　　　　額であり、地方消費税相当額に係る収納済額を含んでいる。）によっている。",{"$nulls":20},"なお、元年度は未公表のため空欄とした。"]
["　　　　　４　地 方 税…決算額である。"]
["　　　　　５　カッコ内数値について"]
["　　　　　　ア　租税負担額…国税と県税の双方に地方消費税が計上され、重複部分が生じるため、下記",{"$nulls":20},"の調整を行い、この結果、租税負担額と推計される額をカッコ内に記載した。ただし、元年度はこの調整が"]
["　　　　　　　できないためカッコ内を空欄とした。"]
[null,null,"調整内容",null,"　国税（全国分）に係る「消費税及び地方消費税」の収納済額に、本県の消",{"$nulls":16},"費に相当するシェアを乗じた額を基礎とし、この額の63／80を国税（本県分）の消費税、17／80を県税の地"]
[{"$nulls":4},"方消費税として租税負担額に計上した。"]
["　　　　　　イ　租税負担率、一人当たり負担額…租税負担額上段カッコ内の額を基礎に算定した数値を",{"$nulls":20},"上段（　）書により記載した。"]
["　　　　　６　前のページにおける「県民１人当たり租税負担額累年比較」については、上記５のイによ",{"$nulls":20},"り算定した一人当たり負担額によった。"]