利率別ライプニッツ係数・ホフマン係数

民法が2017年5月26日に改正され、2020年4月1日に施行されます。今回の民法改正で法定利率が年5%から年3%に引き下げられ、3年ごとに1%刻みで見直す変動性が導入されました。

 

現行の年5%のライプニッツ係数・ホフマン係数、改正民法施行後の年3%および年2%と4%のライプニッツ係数・ホフマン係数について、「年金現価表」「現価表」を掲載しておきます。

 

「年金現価表」と「現価表」の違いを簡単にいうと、給与や事業収入のように将来にわたって継続して入る収入を一時金として受け取る場合は「年金現価表」を用い、退職金のように将来の一時金をいま受け取る場合は「現価表」を用います。

 

 

ライプニッツ係数表・ホフマン係数表は、エクセルを使えば自分で作成できます。興味のある方は、「ライプニッツ係数表・ホフマン係数表をエクセルで簡単に作成する方法」をご覧ください。

 

ライプニッツ係数(年金現価表)

2% 3% 4% 5%
(現行の法定利率)
1

0.98039216

0.97087379

0.96153846

0.95238095

2

1.94156094

1.91346970

1.88609467

1.85941043

3

2.88388327

2.82861135

2.77509103

2.72324803

4

3.80772870

3.71709840

3.62989522

3.54595050

5

4.71345951

4.57970719

4.45182233

4.32947667

6

5.60143089

5.41719144

5.24213686

5.07569207

7

6.47199107

6.23028296

6.00205467

5.78637340

8

7.32548144

7.01969219

6.73274487

6.46321276

9

8.16223671

7.78610892

7.43533161

7.10782168

10

8.98258501

8.53020284

8.11089578

7.72173493

11

9.78684805

9.25262411

8.76047671

8.30641422

12

10.57534122

9.95400399

9.38507376

8.86325164

13

11.34837375

10.63495533

9.98564785

9.39357299

14

12.10624877

11.29607314

10.56312293

9.89864094

15

12.84926350

11.93793509

11.11838743

10.37965804

16

13.57770931

12.56110203

11.65229561

10.83776956

17

14.29187188

13.16611847

12.16566885

11.27406625

18

14.99203125

13.75351308

12.65929697

11.68958690

19

15.67846201

14.32379911

13.13393940

12.08532086

20

16.35143334

14.87747486

13.59032634

12.46221034

21

17.01120916

15.41502414

14.02915995

12.82115271

22

17.65804820

15.93691664

14.45111533

13.16300258

23

18.29220412

16.44360839

14.85684167

13.48857388

24

18.91392560

16.93554212

15.24696314

13.79864179

25

19.52345647

17.41314769

15.62207994

14.09394457

26

20.12103576

17.87684242

15.98276918

14.37518530

27

20.70689780

18.32703147

16.32958575

14.64303362

28

21.28127236

18.76410823

16.66306322

14.89812726

29

21.84438466

19.18845459

16.98371463

15.14107358

30

22.39645555

19.60044135

17.29203330

15.37245103

31

22.93770152

20.00042849

17.58849356

15.59281050

32

23.46833482

20.38876553

17.87355150

15.80267667

33

23.98856355

20.76579178

18.14764567

16.00254921

34

24.49859172

21.13183668

18.41119776

16.19290401

35

24.99861933

21.48722007

18.66461323

16.37419429

36

25.48884248

21.83225250

18.90828195

16.54685171

37

25.96945341

22.16723544

19.14257880

16.71128734

38

26.44064060

22.49246159

19.36786423

16.86789271

39

26.90258883

22.80821513

19.58448484

17.01704067

40

27.35547924

23.11477197

19.79277388

17.15908635

41

27.79948945

23.41239997

19.99305181

17.29436796

42

28.23479358

23.70135920

20.18562674

17.42320758

43

28.66156233

23.98190213

20.37079494

17.54591198

44

29.07996307

24.25427392

20.54884129

17.66277331

45

29.49015987

24.51871254

20.72003970

17.77406982

46

29.89231360

24.77544907

20.88465356

17.88006650

47

30.28658196

25.02470783

21.04293612

17.98101571

48

30.67311957

25.26670664

21.19513088

18.07715782

49

31.05207801

25.50165693

21.34147200

18.16872173

50

31.42360589

25.72976401

21.48218462

18.25592546

51

31.78784892

25.95122719

21.61748521

18.33897663

52

32.14494992

26.16623999

21.74758193

18.41807298

53

32.49504894

26.37499028

21.87267493

18.49340284

54

32.83828327

26.57766047

21.99295667

18.56514556

55

33.17478752

26.77442764

22.10861218

18.63347196

56

33.50469365

26.96546373

22.21981940

18.69854473

57

33.82813103

27.15093566

22.32674943

18.76051879

58

34.14522650

27.33100549

22.42956676

18.81954170

59

34.45610441

27.50583058

22.52842957

18.87575400

60

34.76088668

27.67556367

22.62348997

18.92928953

61

35.05969282

27.84035307

22.71489421

18.98027574

62

35.35264002

28.00034279

22.80278289

19.02883404

63

35.63984316

28.15567261

22.88729124

19.07508003

64

35.92141486

28.30647826

22.96854927

19.11912384

65

36.19746555

28.45289152

23.04668199

19.16107033

66

36.46810348

28.59504031

23.12180961

19.20101936

67

36.73343478

28.73304884

23.19404770

19.23906606

68

36.99356351

28.86703771

23.26350740

19.27530101

69

37.24859168

28.99712399

23.33029558

19.30981048

70

37.49861929

29.12342135

23.39451498

19.34267665

ライプニッツ係数(現価表)

2% 3% 4% 5%
(現行の法定利率)
1

0.98039216

0.97087379

0.96153846

0.95238095

2

0.96116878

0.94259591

0.92455621

0.90702948

3

0.94232233

0.91514166

0.88899636

0.86383760

4

0.92384543

0.88848705

0.85480419

0.82270247

5

0.90573081

0.86260878

0.82192711

0.78352617

6

0.88797138

0.83748426

0.79031453

0.74621540

7

0.87056018

0.81309151

0.75991781

0.71068133

8

0.85349037

0.78940923

0.73069021

0.67683936

9

0.83675527

0.76641673

0.70258674

0.64460892

10

0.82034830

0.74409391

0.67556417

0.61391325

11

0.80426304

0.72242128

0.64958093

0.58467929

12

0.78849318

0.70137988

0.62459705

0.55683742

13

0.77303253

0.68095134

0.60057409

0.53032135

14

0.75787502

0.66111781

0.57747508

0.50506795

15

0.74301473

0.64186195

0.55526450

0.48101710

16

0.72844581

0.62316694

0.53390818

0.45811152

17

0.71416256

0.60501645

0.51337325

0.43629669

18

0.70015937

0.58739461

0.49362812

0.41552065

19

0.68643076

0.57028603

0.47464242

0.39573396

20

0.67297133

0.55367575

0.45638695

0.37688948

21

0.65977582

0.53754928

0.43883360

0.35894236

22

0.64683904

0.52189250

0.42195539

0.34184987

23

0.63415592

0.50669175

0.40572633

0.32557131

24

0.62172149

0.49193374

0.39012147

0.31006791

25

0.60953087

0.47760557

0.37511680

0.29530277

26

0.59757928

0.46369473

0.36068923

0.28124073

27

0.58586204

0.45018906

0.34681657

0.26784832

28

0.57437455

0.43707675

0.33347747

0.25509364

29

0.56311231

0.42434636

0.32065141

0.24294632

30

0.55207089

0.41198676

0.30831867

0.23137745

31

0.54124597

0.39998715

0.29646026

0.22035947

32

0.53063330

0.38833703

0.28505794

0.20986617

33

0.52022873

0.37702625

0.27409417

0.19987254

34

0.51002817

0.36604490

0.26355209

0.19035480

35

0.50002761

0.35538340

0.25341547

0.18129029

36

0.49022315

0.34503243

0.24366872

0.17265741

37

0.48061093

0.33498294

0.23429685

0.16443563

38

0.47118719

0.32522615

0.22528543

0.15660536

39

0.46194822

0.31575355

0.21662061

0.14914797

40

0.45289042

0.30655684

0.20828904

0.14204568

41

0.44401021

0.29762800

0.20027793

0.13528160

42

0.43530413

0.28895922

0.19257493

0.12883962

43

0.42676875

0.28054294

0.18516820

0.12270440

44

0.41840074

0.27237178

0.17804635

0.11686133

45

0.41019680

0.26443862

0.17119841

0.11129651

46

0.40215373

0.25673653

0.16461386

0.10599668

47

0.39426836

0.24925876

0.15828256

0.10094921

48

0.38653761

0.24199880

0.15219476

0.09614211

49

0.37895844

0.23495029

0.14634112

0.09156391

50

0.37152788

0.22810708

0.14071262

0.08720373

51

0.36424302

0.22146318

0.13530059

0.08305117

52

0.35710100

0.21501280

0.13009672

0.07909635

53

0.35009902

0.20875029

0.12509300

0.07532986

54

0.34323433

0.20267019

0.12028173

0.07174272

55

0.33650425

0.19676717

0.11565551

0.06832640

56

0.32990613

0.19103609

0.11120722

0.06507276

57

0.32343738

0.18547193

0.10693002

0.06197406

58

0.31709547

0.18006984

0.10281733

0.05902291

59

0.31087791

0.17482508

0.09886282

0.05621230

60

0.30478227

0.16973309

0.09506040

0.05353552

61

0.29880614

0.16478941

0.09140423

0.05098621

62

0.29294720

0.15998972

0.08788868

0.04855830

63

0.28720314

0.15532982

0.08450835

0.04624600

64

0.28157170

0.15080565

0.08125803

0.04404381

65

0.27605069

0.14641325

0.07813272

0.04194648

66

0.27063793

0.14214879

0.07512762

0.03994903

67

0.26533130

0.13800853

0.07223809

0.03804670

68

0.26012873

0.13398887

0.06945970

0.03623495

69

0.25502817

0.13008628

0.06678818

0.03450948

70

0.25002761

0.12629736

0.06421940

0.03286617

ホフマン係数(年金現価表)

2% 3% 4% 5%
(現行の法定利率)
1

0.98039216

0.97087379

0.96153846

0.95238095

2

1.94193062

1.91427001

1.88746439

1.86147186

3

2.88532684

2.83170121

2.78032153

2.73103708

4

3.81125277

3.72455835

3.64239050

3.56437041

5

4.72034368

4.59412357

4.47572383

4.36437041

6

5.61320082

5.44158119

5.28217544

5.13360118

7

6.49039381

6.26802747

6.06342544

5.87434192

8

7.35246277

7.07447909

6.82100120

6.58862764

9

8.19992040

7.86188066

7.55629532

7.27828281

10

9.03325373

8.63111143

8.27058103

7.94494948

11

9.85292586

9.38299113

8.96502548

8.59011077

12

10.65937748

10.11828525

9.64070115

9.21511077

13

11.45302827

10.83770971

10.29859589

9.82117137

14

12.23427827

11.54193506

10.93962153

10.40940667

15

13.00350904

12.23159023

11.56462153

10.98083524

16

13.76108480

12.90726591

12.17437763

11.53639079

17

14.50735345

13.56951756

12.76961572

12.07693133

18

15.24264757

14.21886821

13.35101107

12.60324712

19

15.96728525

14.85581089

13.91919289

13.11606764

20

16.68157097

15.48081089

14.47474844

13.61606764

21

17.38579632

16.09430782

15.01822671

14.10387251

22

18.08024076

16.69671746

15.55014160

14.58006299

23

18.76517227

17.28843344

16.07097493

15.04517927

24

19.44084794

17.86982878

16.58117901

15.49972472

25

20.10751461

18.44125736

17.08117901

15.94416917

26

20.76540935

19.00305511

17.57137509

16.37895178

27

21.41476000

19.55554130

18.05214432

16.80448369

28

22.05578564

20.09901956

18.52384244

17.22115036

29

22.68869703

20.63377892

18.98680540

17.62931362

30

23.31369703

21.16009471

19.44135085

18.02931362

31

23.93098098

21.67822942

19.88777943

18.42147049

32

24.54073708

22.18843350

20.32637592

18.80608587

33

25.14314672

22.69094606

20.75741040

19.18344436

34

25.73838481

23.18599557

21.18113921

19.55381473

35

26.32662011

23.67380045

21.59780588

19.91745110

36

26.90801546

24.15456968

22.00764195

20.27459395

37

27.48272810

24.62850333

22.41086775

20.62547115

38

28.05090992

25.09579305

22.80769315

20.97029873

39

28.61270767

25.55662254

23.19831815

21.30928178

40

29.16826323

26.01116800

23.58293353

21.64261512

41

29.71771378

26.45959849

23.96172141

21.97048397

42

30.26119204

26.90207636

24.33485574

22.29306461

43

30.79882644

27.33875759

24.70250280

22.61052493

44

31.33074134

27.76979207

25.06482164

22.92302493

45

31.85705713

28.19532398

25.42196450

23.23071724

46

32.37789046

28.61549205

25.77407717

23.53374754

47

32.89335438

29.03042981

26.12129940

23.83225500

48

33.40355846

29.44026588

26.46376515

24.12637265

49

33.90860897

29.84512418

26.80160299

24.41622772

50

34.40860897

30.24512418

27.13493632

24.70194201

51

34.90365847

30.64038109

27.46388369

24.98363215

52

35.39385455

31.03100609

27.78855901

25.26140993

53

35.87929144

31.41710648

28.10907183

25.53538253

54

36.36006067

31.79878587

28.42552753

25.80565280

55

36.83625115

32.17614436

28.73802753

26.07231947

56

37.30794926

32.54927869

29.04666951

26.33547736

57

37.77523898

32.91828238

29.35154755

26.59521762

58

38.23820194

33.28324588

29.65275237

26.85162788

59

38.69691754

33.64425671

29.95037142

27.10479244

60

39.15146300

34.00139957

30.24448907

27.35479244

61

39.60191345

34.35475646

30.53518674

27.60170602

62

40.04834202

34.70440681

30.82254306

27.84560846

63

40.49081989

35.05042757

31.10663397

28.08657231

64

40.92941638

35.39289332

31.38753285

28.32466755

65

41.36419899

35.73187637

31.66531063

28.55996167

66

41.79523348

36.06744684

31.94003590

28.79251981

67

42.22258390

36.39967276

32.21177503

29.02240486

68

42.64631272

36.72862013

32.48059224

29.24967759

69

43.06648078

37.05435303

32.74654968

29.47439669

70

43.48314745

37.37693367

33.00970758

29.69661891

ホフマン係数(現価表)

2% 3% 4% 5%
(現行の法定利率)
1

0.98039216

0.97087379

0.96153846

0.95238095

2

0.96153846

0.94339623

0.92592593

0.90909091

3

0.94339623

0.91743119

0.89285714

0.86956522

4

0.92592593

0.89285714

0.86206897

0.83333333

5

0.90909091

0.86956522

0.83333333

0.80000000

6

0.89285714

0.84745763

0.80645161

0.76923077

7

0.87719298

0.82644628

0.78125000

0.74074074

8

0.86206897

0.80645161

0.75757576

0.71428571

9

0.84745763

0.78740157

0.73529412

0.68965517

10

0.83333333

0.76923077

0.71428571

0.66666667

11

0.81967213

0.75187970

0.69444444

0.64516129

12

0.80645161

0.73529412

0.67567568

0.62500000

13

0.79365079

0.71942446

0.65789474

0.60606061

14

0.78125000

0.70422535

0.64102564

0.58823529

15

0.76923077

0.68965517

0.62500000

0.57142857

16

0.75757576

0.67567568

0.60975610

0.55555556

17

0.74626866

0.66225166

0.59523810

0.54054054

18

0.73529412

0.64935065

0.58139535

0.52631579

19

0.72463768

0.63694268

0.56818182

0.51282051

20

0.71428571

0.62500000

0.55555556

0.50000000

21

0.70422535

0.61349693

0.54347826

0.48780488

22

0.69444444

0.60240964

0.53191489

0.47619048

23

0.68493151

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0.67567568

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25

0.66666667

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0.50000000

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26

0.65789474

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27

0.64935065

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28

0.64102564

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29

0.63291139

0.53475936

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0.62500000

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0.40000000

31

0.61728395

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0.60975610

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0.60240964

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0.59523810

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0.58823529

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0.55555556

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0.50505051

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0.50000000

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0.49504950

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0.49019608

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0.48543689

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0.46728972

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0.46296296

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0.45454545

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0.45045045

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0.42735043

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0.42372881

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0.26881720

0.22727273

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0.42016807

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70

0.41666667

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0.22222222

関連ページ

ライプニッツ係数・ホフマン係数の現価表・年金現価表の違いと使い方
中間利息を控除するには、控除期間(年数)に対応するライプニッツ係数あるいはホフマン係数を使います。現価表と年金現価表があり、利用するシーンが異なります。
交通事故被害者が18歳未満の場合のライプニッツ係数の求め方
交通事故の被害者が18歳未満の場合、就労可能年数は18歳から67歳までの49年間ですが、適用するライプニッツ係数は、49年に対応するライプニッツ係数とは違いますから注意が必要です。
ライプニッツ係数表・ホフマン係数表をエクセルで簡単に作成する方法
ライプニッツ係数表・ホフマン係数表は、エクセルを使えば自分で簡単に作成することができます。セルの2ヵ所に計算式を設定して、あとはコピペするだけ。その方法をご紹介します。
ホフマン方式が36年以上で不合理な結果になる問題点とは?
ホフマン方式で中間利息を控除する場合、中間利息控除期間(就労可能年数または労働能力喪失期間)が36年以上になると、賠償金元本から生じる年5%の利息が、年間の逸失利益を超える不合理が生じるといわれます。ホフマン係数の謎に迫ります。