第1-1-56図 労働分配率の推移（企業規模別）

Line graph showing the trend of labor distribution rates for large, medium, and small enterprises from 1989 to 2023. The Y-axis represents the labor distribution rate from 40% to 100%. The X-axis represents the year. The legend indicates: Large Enterprises (blue line), Medium Enterprises (orange line), and Small Enterprises (red line). The final data points for 2023 are 48.2% for large enterprises, 76.9% for medium enterprises, and 80.0% for small enterprises.
年 大企業 (%) 中規模企業 (%) 小規模企業 (%)
1989 57.0 70.0 78.0
1991 58.0 71.0 78.0
1993 65.0 76.0 84.0
1995 62.0 76.0 83.0
1997 62.0 78.0 85.0
1999 65.0 81.0 89.0
2001 60.0 80.0 86.0
2003 58.0 78.0 85.0
2005 55.0 77.0 85.0
2007 53.0 78.0 85.0
2009 65.0 78.0 89.0
2011 61.0 78.0 82.0
2013 56.0 76.0 84.0
2015 53.0 75.0 82.0
2017 52.0 74.0 80.0
2019 55.0 77.0 82.0
2021 58.0 80.0 91.0
2023 48.2 76.9 80.0
Line graph showing the trend of labor distribution rates for large, medium, and small enterprises from 1989 to 2023. The Y-axis represents the labor distribution rate from 40% to 100%. The X-axis represents the year. The legend indicates: Large Enterprises (blue line), Medium Enterprises (orange line), and Small Enterprises (red line). The final data points for 2023 are 48.2% for large enterprises, 76.9% for medium enterprises, and 80.0% for small enterprises.

資料：財務省「法人企業統計調査年報」

（注）1.ここでの大企業とは資本金10億円以上、中規模企業とは資本金1千万円以上1億円未満、小規模企業とは資本金1千万円未満の企業とする。

2.金融業、保険業は含まない。

3.労働分配率 = 人件費 ÷ 付加価値額。

4.付加価値額 = 営業純益（営業利益－支払利息等） + 人件費 + 支払利息等 + 動産・不動産賃借料 + 租税公課。

5.人件費 = 役員給与 + 役員賞与 + 従業員給与 + 従業員賞与 + 福利厚生費。