2020年4月1日以降、民法(債権法)改正により、法定利率が「年5%」から「年3%」に変更されました。変更に伴い、ライプニッツ係数も変更になっています。
変更前後のライプニッツ係数（年金現価表）は以下の通りです。
| 年 | 3％ （新しい法定利率） | 5％ （従来の法定利率） |
|---|---|---|
| 1 | 0.97087379 | 0.95238095 |
| 2 | 1.91346970 | 1.85941043 |
| 3 | 2.82861135 | 2.72324803 |
| 4 | 3.71709840 | 3.54595050 |
| 5 | 4.57970719 | 4.32947667 |
| 6 | 5.41719144 | 5.07569207 |
| 7 | 6.23028296 | 5.78637340 |
| 8 | 7.01969219 | 6.46321276 |
| 9 | 7.78610892 | 7.10782168 |
| 10 | 8.53020284 | 7.72173493 |
| 11 | 9.25262411 | 8.30641422 |
| 12 | 9.95400399 | 8.86325164 |
| 13 | 10.63495533 | 9.39357299 |
| 14 | 11.29607314 | 9.89864094 |
| 15 | 11.93793509 | 10.37965804 |
| 16 | 12.56110203 | 10.83776956 |
| 17 | 13.16611847 | 11.27406625 |
| 18 | 13.75351308 | 11.68958690 |
| 19 | 14.32379911 | 12.08532086 |
| 20 | 14.87747486 | 12.46221034 |
| 21 | 15.41502414 | 12.82115271 |
| 22 | 15.93691664 | 13.16300258 |
| 23 | 16.44360839 | 13.48857388 |
| 24 | 16.93554212 | 13.79864179 |
| 25 | 17.41314769 | 14.09394457 |
| 26 | 17.87684242 | 14.37518530 |
| 27 | 18.32703147 | 14.64303362 |
| 28 | 18.76410823 | 14.89812726 |
| 29 | 19.18845459 | 15.14107358 |
| 30 | 19.60044135 | 15.37245103 |
| 31 | 20.00042849 | 15.59281050 |
| 32 | 20.38876553 | 15.80267667 |
| 33 | 20.76579178 | 16.00254921 |
| 34 | 21.13183668 | 16.19290401 |
| 35 | 21.48722007 | 16.37419429 |
| 36 | 21.83225250 | 16.54685171 |
| 37 | 22.16723544 | 16.71128734 |
| 38 | 22.49246159 | 16.86789271 |
| 39 | 22.80821513 | 17.01704067 |
| 40 | 23.11477197 | 17.15908635 |
| 41 | 23.41239997 | 17.29436796 |
| 42 | 23.70135920 | 17.42320758 |
| 43 | 23.98190213 | 17.54591198 |
| 44 | 24.25427392 | 17.66277331 |
| 45 | 24.51871254 | 17.77406982 |
| 46 | 24.77544907 | 17.88006650 |
| 47 | 25.02470783 | 17.98101571 |
| 48 | 25.26670664 | 18.07715782 |
| 49 | 25.50165693 | 18.16872173 |
| 50 | 25.72976401 | 18.25592546 |
| 51 | 25.95122719 | 18.33897663 |
| 52 | 26.16623999 | 18.41807298 |
| 53 | 26.37499028 | 18.49340284 |
| 54 | 26.57766047 | 18.56514556 |
| 55 | 26.77442764 | 18.63347196 |
| 56 | 26.96546373 | 18.69854473 |
| 57 | 27.15093566 | 18.76051879 |
| 58 | 27.33100549 | 18.81954170 |
| 59 | 27.50583058 | 18.87575400 |
| 60 | 27.67556367 | 18.92928953 |
| 61 | 27.84035307 | 18.98027574 |
| 62 | 28.00034279 | 19.02883404 |
| 63 | 28.15567261 | 19.07508003 |
| 64 | 28.30647826 | 19.11912384 |
| 65 | 28.45289152 | 19.16107033 |
| 66 | 28.59504031 | 19.20101936 |
| 67 | 28.73304884 | 19.23906606 |
| 68 | 28.86703771 | 19.27530101 |
| 69 | 28.99712399 | 19.30981048 |
| 70 | 29.12342135 | 19.34267665 |
[…] ライプニッツ係数表リンク […]
Woh I enjoy your posts, saved to my bookmarks!
I’d always want to be update on new blog posts on this site, saved to bookmarks!