ライプニッツ係数とは、中間利息控除率のことです。
収入金額(年収)×1-生活費控除率×就労可能年数に対するライプニッツ係数+年金額(年額)×1-生活控除率×平均余命年数に対するライプニッツ係数-就労可能年数に対するライプニッツ係数
年金受給者とは、各種年金及び恩給制度のうち、原則として受給権者本人による拠出性のある年金等を現に受給していた者とし、無拠出性の福祉年金や遺族年金は含みません。
なお、年金受給者以外の逸失利益は、下記のとおり算定します。
収入金額(年収)×1-生活費控除率×就労可能年数に対するライプニッツ係数
年齢 | 男 | |
---|---|---|
平均余命年数 | 係数 | |
0歳 | 80年 | 30.201 |
1 | 79 | 30.107 |
2 | 78 | 30.010 |
3 | 77 | 29.910 |
4 | 76 | 29.808 |
5 | 75 | 29.702 |
6 | 74 | 29.593 |
7 | 74 | 29.593 |
8 | 73 | 29.481 |
9 | 72 | 29.365 |
10 | 71 | 29.246 |
11 | 70 | 29.123 |
12 | 69 | 28.997 |
13 | 68 | 28.867 |
14 | 67 | 28.733 |
15 | 66 | 28.595 |
16 | 65 | 28.453 |
17 | 64 | 28.306 |
18 | 63 | 28.156 |
19 | 62 | 28.000 |
20 | 61 | 27.840 |
21 | 60 | 27.676 |
22 | 59 | 27.506 |
23 | 58 | 27.331 |
24 | 57 | 27.151 |
25 | 56 | 26.965 |
26 | 55 | 26.774 |
27 | 54 | 26.578 |
28 | 53 | 26.375 |
29 | 52 | 26.166 |
30 | 51 | 25.951 |
31 | 50 | 25.730 |
32 | 49 | 25.502 |
33 | 48 | 25.267 |
34 | 47 | 25.025 |
35 | 46 | 24.775 |
36 | 45 | 24.519 |
37 | 44 | 24.254 |
38 | 43 | 23.982 |
39 | 42 | 23.701 |
40 | 41 | 23.412 |
41 | 40 | 23.115 |
42 | 39 | 22.808 |
43 | 38 | 22.492 |
44 | 37 | 22.167 |
45 | 37 | 22.167 |
46 | 36 | 21.832 |
47 | 35 | 21.487 |
48 | 34 | 21.132 |
49 | 33 | 20.766 |
50 | 32 | 20.389 |
51 | 31 | 20.000 |
52 | 30 | 19.600 |
53 | 29 | 19.188 |
54 | 28 | 18.764 |
55 | 27 | 18.327 |
56 | 26 | 17.877 |
57 | 26 | 17.877 |
58 | 25 | 17.413 |
59 | 24 | 16.936 |
60 | 23 | 16.444 |
61 | 22 | 15.937 |
62 | 21 | 15.415 |
63 | 21 | 15.415 |
64 | 20 | 14.877 |
65 | 19 | 14.324 |
66 | 18 | 13.754 |
67 | 17 | 13.166 |
68 | 17 | 13.166 |
69 | 16 | 12.561 |
70 | 15 | 11.938 |
71 | 14 | 11.296 |
72 | 14 | 11.296 |
73 | 13 | 10.635 |
74 | 12 | 9.954 |
75 | 12 | 9.954 |
76 | 11 | 9.253 |
77 | 10 | 8.530 |
78 | 10 | 8.530 |
79 | 9 | 7.786 |
80 | 8 | 7.020 |
81 | 8 | 7.020 |
82 | 7 | 6.230 |
83 | 7 | 6.230 |
84 | 6 | 5.417 |
85 | 6 | 5.417 |
86 | 5 | 4.580 |
87 | 5 | 4.580 |
88 | 4 | 3.717 |
89 | 4 | 3.717 |
90 | 4 | 3.717 |
91 | 3 | 2.829 |
92 | 3 | 2.829 |
93 | 3 | 2.829 |
94 | 3 | 2.829 |
95 | 2 | 1.913 |
96 | 2 | 1.913 |
97 | 2 | 1.913 |
98 | 2 | 1.913 |
99 | 2 | 1.913 |
100 | 2 | 1.913 |
101 | 2 | 1.913 |
102 | 1 | 0.971 |
103 | 1 | 0.971 |
104~ | 1 | 0.971 |
年齢 | 女 | |
---|---|---|
平均余命年数 | 係数 | |
0歳 | 86年 | 30.710 |
1 | 86 | 30.710 |
2 | 85 | 30.631 |
3 | 84 | 30.550 |
4 | 83 | 30.467 |
5 | 82 | 30.381 |
6 | 81 | 30.292 |
7 | 80 | 30.201 |
8 | 79 | 30.107 |
9 | 78 | 30.010 |
10 | 77 | 29.910 |
11 | 76 | 29.808 |
12 | 75 | 29.702 |
13 | 74 | 29.593 |
14 | 73 | 29.481 |
15 | 72 | 29.365 |
16 | 71 | 29.246 |
17 | 70 | 29.123 |
18 | 69 | 28.997 |
19 | 68 | 28.867 |
20 | 67 | 28.733 |
21 | 66 | 28.595 |
22 | 65 | 28.453 |
23 | 64 | 28.306 |
24 | 63 | 28.156 |
25 | 62 | 28.000 |
26 | 61 | 27.840 |
27 | 60 | 27.676 |
28 | 59 | 27.506 |
29 | 58 | 27.331 |
30 | 57 | 27.151 |
31 | 56 | 26.965 |
32 | 55 | 26.774 |
33 | 54 | 26.578 |
34 | 53 | 26.375 |
35 | 52 | 26.166 |
36 | 51 | 25.951 |
37 | 50 | 25.730 |
38 | 49 | 25.502 |
39 | 48 | 25.267 |
40 | 47 | 25.025 |
41 | 46 | 24.775 |
42 | 45 | 24.519 |
43 | 44 | 24.254 |
44 | 43 | 23.982 |
45 | 42 | 23.701 |
46 | 41 | 23.412 |
47 | 40 | 23.115 |
48 | 39 | 22.808 |
49 | 39 | 22.808 |
50 | 38 | 22.492 |
51 | 37 | 22.167 |
52 | 36 | 21.832 |
53 | 35 | 21.487 |
54 | 34 | 21.132 |
55 | 33 | 20.766 |
56 | 32 | 20.389 |
57 | 31 | 20.000 |
58 | 30 | 19.600 |
59 | 29 | 19.188 |
60 | 28 | 18.764 |
61 | 27 | 18.327 |
62 | 26 | 17.877 |
63 | 26 | 17.877 |
64 | 25 | 17.413 |
65 | 24 | 16.936 |
66 | 23 | 16.444 |
67 | 22 | 15.937 |
68 | 21 | 15.415 |
69 | 20 | 14.877 |
70 | 19 | 14.324 |
71 | 18 | 13.754 |
72 | 18 | 13.754 |
73 | 17 | 13.166 |
74 | 16 | 12.561 |
75 | 15 | 11.938 |
76 | 14 | 11.296 |
77 | 14 | 11.296 |
78 | 13 | 10.635 |
79 | 12 | 9.954 |
80 | 11 | 9.253 |
81 | 10 | 8.530 |
82 | 10 | 8.530 |
83 | 9 | 7.786 |
84 | 8 | 7.020 |
85 | 8 | 7.020 |
86 | 7 | 6.230 |
87 | 7 | 6.230 |
88 | 6 | 5.417 |
89 | 6 | 5.417 |
90 | 5 | 4.580 |
91 | 5 | 4.580 |
92 | 4 | 3.717 |
93 | 4 | 3.717 |
94 | 3 | 2.829 |
95 | 3 | 2.829 |
96 | 3 | 2.829 |
97 | 3 | 2.829 |
98 | 2 | 1.913 |
99 | 2 | 1.913 |
100 | 2 | 1.913 |
101 | 2 | 1.913 |
102 | 2 | 1.913 |
103 | 2 | 1.913 |
104~ | 1 | 0.971 |
(注)平均余命年数は「第22回生命表(完全生命表)」による平均余命の年数とし、その年数に1年未満の端数があるときは、これを切り下げた。
年令 | 男 | |
---|---|---|
平均余命年数 | 係数 | |
0歳 | 78年 | 19.555 |
1 | 77 | 19.533 |
2 | 76 | 19.509 |
3 | 75 | 19.485 |
4 | 74 | 19.459 |
5 | 73 | 19.432 |
6 | 72 | 19.404 |
7 | 71 | 19.374 |
8 | 70 | 19.343 |
9 | 69 | 19.310 |
10 | 68 | 19.275 |
11 | 67 | 19.239 |
12 | 66 | 19.201 |
13 | 65 | 19.161 |
14 | 64 | 19.119 |
15 | 63 | 19.075 |
16 | 62 | 19.029 |
17 | 62 | 19.029 |
18 | 61 | 18.980 |
19 | 60 | 18.929 |
20 | 59 | 18.876 |
21 | 58 | 18.820 |
22 | 57 | 18.761 |
23 | 56 | 18.699 |
24 | 55 | 18.633 |
25 | 54 | 18.565 |
26 | 53 | 18.493 |
27 | 52 | 18.418 |
28 | 51 | 18.339 |
29 | 50 | 18.256 |
30 | 49 | 18.169 |
31 | 48 | 18.077 |
32 | 47 | 17.981 |
33 | 46 | 17.880 |
34 | 45 | 17.774 |
35 | 44 | 17.663 |
36 | 43 | 17.546 |
37 | 42 | 17.423 |
38 | 41 | 17.294 |
39 | 40 | 17.159 |
40 | 39 | 17.017 |
41 | 38 | 16.868 |
42 | 37 | 16.711 |
43 | 37 | 16.711 |
44 | 36 | 16.547 |
45 | 35 | 16.374 |
46 | 34 | 16.193 |
47 | 33 | 16.003 |
48 | 32 | 15.803 |
49 | 31 | 15.593 |
50 | 30 | 15.372 |
51 | 29 | 15.141 |
52 | 28 | 14.898 |
53 | 27 | 14.643 |
54 | 27 | 14.643 |
55 | 26 | 14.375 |
56 | 25 | 14.094 |
57 | 24 | 13.799 |
58 | 23 | 13.489 |
59 | 22 | 13.163 |
60 | 22 | 13.163 |
61 | 21 | 12.821 |
62 | 20 | 12.462 |
63 | 19 | 12.085 |
64 | 18 | 11.690 |
65 | 18 | 11.690 |
66 | 17 | 11.274 |
67 | 16 | 10.838 |
68 | 15 | 10.380 |
69 | 15 | 10.380 |
70 | 14 | 9.899 |
71 | 13 | 9.394 |
72 | 13 | 9.394 |
73 | 12 | 8.863 |
74 | 11 | 8.306 |
75 | 11 | 8.306 |
76 | 10 | 7.722 |
77 | 9 | 7.108 |
78 | 9 | 7.108 |
79 | 8 | 6.463 |
80 | 8 | 6.463 |
81 | 7 | 5.786 |
82 | 7 | 5.786 |
83 | 6 | 5.076 |
84 | 6 | 5.076 |
85 | 5 | 4.329 |
86 | 5 | 4.329 |
87 | 5 | 4.329 |
88 | 4 | 3.546 |
89 | 4 | 3.546 |
90 | 4 | 3.546 |
91 | 3 | 2.723 |
92 | 3 | 2.723 |
93 | 3 | 2.723 |
94 | 3 | 2.723 |
95 | 2 | 1.859 |
96 | 2 | 1.859 |
97 | 2 | 1.859 |
98 | 2 | 1.859 |
99 | 2 | 1.859 |
100 | 2 | 1.859 |
101 | 1 | 0.952 |
102 | 1 | 0.952 |
103 | 1 | 0.952 |
104 | 1 | 0.952 |
年令 | 女 | |
---|---|---|
平均余命年数 | 係数 | |
0歳 | 85年 | 19.684 |
1 | 84 | 19.668 |
2 | 83 | 19.651 |
3 | 82 | 19.634 |
4 | 81 | 19.616 |
5 | 80 | 19.596 |
6 | 79 | 19.576 |
7 | 78 | 19.555 |
8 | 77 | 19.533 |
9 | 76 | 19.509 |
10 | 75 | 19.485 |
11 | 74 | 19.459 |
12 | 73 | 19.432 |
13 | 72 | 19.404 |
14 | 71 | 19.374 |
15 | 70 | 19.343 |
16 | 69 | 19.310 |
17 | 68 | 19.275 |
18 | 67 | 19.239 |
19 | 66 | 19.201 |
20 | 65 | 19.161 |
21 | 64 | 19.119 |
22 | 63 | 19.075 |
23 | 62 | 19.029 |
24 | 62 | 19.029 |
25 | 61 | 18.980 |
26 | 60 | 18.929 |
27 | 59 | 18.876 |
28 | 58 | 18.820 |
29 | 57 | 18.761 |
30 | 56 | 18.699 |
31 | 55 | 18.633 |
32 | 54 | 18.565 |
33 | 53 | 18.493 |
34 | 52 | 18.418 |
35 | 51 | 18.339 |
36 | 50 | 18.256 |
37 | 49 | 18.169 |
38 | 48 | 18.077 |
39 | 47 | 17.981 |
40 | 46 | 17.880 |
41 | 45 | 17.774 |
42 | 44 | 17.663 |
43 | 43 | 17.546 |
44 | 42 | 17.423 |
45 | 41 | 17.294 |
46 | 40 | 17.159 |
47 | 39 | 17.017 |
48 | 38 | 16.868 |
49 | 37 | 16.711 |
50 | 36 | 16.547 |
51 | 35 | 16.374 |
52 | 34 | 16.193 |
53 | 34 | 16.193 |
54 | 33 | 16.003 |
55 | 32 | 15.803 |
56 | 31 | 15.593 |
57 | 30 | 15.372 |
58 | 29 | 15.141 |
59 | 28 | 14.898 |
60 | 27 | 14.643 |
61 | 26 | 14.375 |
62 | 25 | 14.094 |
63 | 24 | 13.799 |
64 | 24 | 13.799 |
65 | 23 | 13.489 |
66 | 22 | 13.163 |
67 | 21 | 12.821 |
68 | 20 | 12.462 |
69 | 19 | 12.085 |
70 | 18 | 11.690 |
71 | 18 | 11.690 |
72 | 17 | 11.274 |
73 | 16 | 10.838 |
74 | 15 | 10.380 |
75 | 14 | 9.899 |
76 | 14 | 9.899 |
77 | 13 | 9.394 |
78 | 12 | 8.863 |
79 | 11 | 8.306 |
80 | 11 | 8.306 |
81 | 10 | 7.722 |
82 | 9 | 7.108 |
83 | 9 | 7.108 |
84 | 8 | 6.463 |
85 | 7 | 5.786 |
86 | 7 | 5.786 |
87 | 6 | 5.076 |
88 | 6 | 5.076 |
89 | 5 | 4.329 |
90 | 5 | 4.329 |
91 | 5 | 4.329 |
92 | 4 | 3.546 |
93 | 4 | 3.546 |
94 | 4 | 3.546 |
95 | 3 | 2.723 |
96 | 3 | 2.723 |
97 | 3 | 2.723 |
98 | 2 | 1.859 |
99 | 2 | 1.859 |
100 | 2 | 1.859 |
101 | 2 | 1.859 |
102 | 2 | 1.859 |
103 | 2 | 1.859 |
104 | 1 | 0.952 |
(注)平均余命年数は、「第20回生命表参考表」による平均余命とした。