ライプニッツ係数表・ホフマン係数表

※当サイトでは記事内にアフィリエイト広告を含む場合があります。

民法改正により、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。それにともない、中間利息控除に関する係数（ライプニッツ係数・ホフマン係数）も数値が変わります。

2020年4月1日以降に発生した事故については年3％の利率が適用され、2020年3月31日までに起きた事故は、従来の年5％が適用されます。

従来の「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％のライプニッツ係数・ホフマン係数」について、年金現価表と現価表を掲載しておきます。参考として、年2％と年4％のライプニッツ係数・ホフマン係数もあわせて掲載しておきます。

年金現価表と現価表は、利用シーンが異なります。年金現価表と現価表の違いについて詳しくはこちらをご覧ください。

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。

このページの目次

ライプニッツ係数（年金現価表）
ライプニッツ係数（現価表）
ホフマン係数（年金現価表）
ホフマン係数（現価表）

ライプニッツ係数（年金現価表）

年	2％	3％（新しい法定利率）	4％	5％（従来の法定利率）
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）

年	2％	3％（新しい法定利率）	4％	5％（従来の法定利率）
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）

年	2％	3％（新しい法定利率）	4％	5％（従来の法定利率）
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）

年	2％	3％（新しい法定利率）	4％	5％（従来の法定利率）
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	0.59171598	0.52083333	0.46511628
24	0.67567568	0.58139535	0.51020408	0.45454545
25	0.66666667	0.57142857	0.50000000	0.44444444
26	0.65789474	0.56179775	0.49019608	0.43478261
27	0.64935065	0.55248619	0.48076923	0.42553191
28	0.64102564	0.54347826	0.47169811	0.41666667
29	0.63291139	0.53475936	0.46296296	0.40816327
30	0.62500000	0.52631579	0.45454545	0.40000000
31	0.61728395	0.51813472	0.44642857	0.39215686
32	0.60975610	0.51020408	0.43859649	0.38461538
33	0.60240964	0.50251256	0.43103448	0.37735849
34	0.59523810	0.49504950	0.42372881	0.37037037
35	0.58823529	0.48780488	0.41666667	0.36363636
36	0.58139535	0.48076923	0.40983607	0.35714286
37	0.57471264	0.47393365	0.40322581	0.35087719
38	0.56818182	0.46728972	0.39682540	0.34482759
39	0.56179775	0.46082949	0.39062500	0.33898305
40	0.55555556	0.45454545	0.38461538	0.33333333
41	0.54945055	0.44843049	0.37878788	0.32786885
42	0.54347826	0.44247788	0.37313433	0.32258065
43	0.53763441	0.43668122	0.36764706	0.31746032
44	0.53191489	0.43103448	0.36231884	0.31250000
45	0.52631579	0.42553191	0.35714286	0.30769231
46	0.52083333	0.42016807	0.35211268	0.30303030
47	0.51546392	0.41493776	0.34722222	0.29850746
48	0.51020408	0.40983607	0.34246575	0.29411765
49	0.50505051	0.40485830	0.33783784	0.28985507
50	0.50000000	0.40000000	0.33333333	0.28571429
51	0.49504950	0.39525692	0.32894737	0.28169014
52	0.49019608	0.39062500	0.32467532	0.27777778
53	0.48543689	0.38610039	0.32051282	0.27397260
54	0.48076923	0.38167939	0.31645570	0.27027027
55	0.47619048	0.37735849	0.31250000	0.26666667
56	0.47169811	0.37313433	0.30864198	0.26315789
57	0.46728972	0.36900369	0.30487805	0.25974026
58	0.46296296	0.36496350	0.30120482	0.25641026
59	0.45871560	0.36101083	0.29761905	0.25316456
60	0.45454545	0.35714286	0.29411765	0.25000000
61	0.45045045	0.35335689	0.29069767	0.24691358
62	0.44642857	0.34965035	0.28735632	0.24390244
63	0.44247788	0.34602076	0.28409091	0.24096386
64	0.43859649	0.34246575	0.28089888	0.23809524
65	0.43478261	0.33898305	0.27777778	0.23529412
66	0.43103448	0.33557047	0.27472527	0.23255814
67	0.42735043	0.33222591	0.27173913	0.22988506
68	0.42372881	0.32894737	0.26881720	0.22727273
69	0.42016807	0.32573290	0.26595745	0.22471910
70	0.41666667	0.32258065	0.26315789	0.22222222