{"text_format":"1","workbook":"xlsx","n_sheets":11,"sheets":["ＴＯＰ","基本情報入力","個人青色申告決算書","事業主の所得税申告状況","経費の増減","給与の情報","標準報酬月額表","売上・経費の法人への移替","税前ＰＬの組替","法人税シミュレーション","まとめ"],"not_rendered":{"charts":2,"images":26,"macros":1,"external_links":0,"defined_names":109,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

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[null,"入力・移動　　各シートの",null,null,"に必要事項を入力します。"]
[null,"印刷　　　　　各シートはＡ４サイズの用紙に出力されます。"]
[]
[null,"入力・移動",null,"印刷",null,"説明"]
[]
[null,null,null,null,null,"事業者名と年齢、シミュレーションの対象年度を入力してください。"]
[]
[null,null,null,null,null,"前年一年の個人事業の所得税青色申告決算書の数字を転記します（シミュレーションの基礎数字になります。）"]
[]
[null,null,null,"     ",null,"前年の所得税確定申告書の第一表の数字を転記します。"]
[]
[null,null," ",null,null,"個人事業の青色専従者の給与の状況と、法人設立後に家族に支払う給与の見込額を入力します。"]
[]
[null,null,null,null,null,"法人設立後、個人事業の売上・費用のうち、法人へ移す金額を入力します。"]
[]
[null,null,null,null,null,"法人設立後、個人に外注費や賃借料等を払う場合には、こちらに金額を入力しシミュレーションします。"]
[]
[null,null,null,null,null,"個人・法人間の取引を入力した後の損益計算書から、法人の税金を計算します。申告調整項目がある場合には、追加入力ください。"]
[]
[null,null,null,null,null,"個人事業の場合の税金・社会保険料の負担額と、法人設立後の法人・個人事業の税金・社会保険料の負担額を一枚のシートで対比します。"]
[]
[null,null,null,null,null,"提供：小林敬幸税理士事務所"]
[null,null,null,null,null,"Ver. 1.0"]
[null,null,"保護パスワードは、左の本の背面の"]
[null,null,"２つめのバーコードの数字"]
[null,null,"（1922で始まる１３ケタの数字（半角））"]
[null,null,"になっています。"]
[]
[null,null,"ご活用いただけるようでしたら、ぜひ本書も"]
[null,null,"お求めください。"]

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[]
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[null,null,"●基本情報"]
[null,null,"　お名前",null,null,"今野　友夫"]
[]
[null,null,"　年齢",null,null,45]
[]
[null,null,"●シミュレーション年度",null,null,"令和",3,"年度"]

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[null,null,null,null,"令和",{"$f":"基本情報入力!G12","v":3},"年度分青色決算書"]
[null,null,null,"住所",null,null,null,null,null,"氏名",null,{"$f":"基本情報入力!F8","v":"今野　友夫"}]
[null,null,null,"事業所住所",null,null,null,null,null,"電話番号"]
[null,null,null,"業種名",null,null,null,"屋号",null,"加入団体"]
[null,"損 益 計 算 書",null,null,null,"(自",{"$f":"DATE(F6+2018,1,1)","v":"2021-01-01"},null,"至",{"$f":"DATE(F6+2018,12,31)","v":"2021-12-31"},null,null,")"]
[null,"科　目",null,null,"金　額","科　目",null,null,"金　額","科　目",null,null,null,"金　額"]
[null,"売上金額",null,1,15800000,"経　　　　　費","消耗品費",17,750000,"各種引当金・準備金","繰戻額等","貸倒引当金",34,0]
[null,null,null,null,null,null,"減価償却費",18,300000,null,null,null,35]
[null,"売上原価","期首商品",2,null,null,"福利厚生費",19,null,null,null,null,36]
[null,null,"仕入高",3,null,null,"給与賃金",20,0,null,null,"計",37,{"$f":"SUM(N12:N14)","v":0}]
[null,null,"小計",4,{"$f":"SUM(E14:E15)","v":0},null,"外注工賃",21,1115810,null,"繰入額等","専従者給与",38,1020000]
[null,null,"期末商品",5,0,null,"地代家賃",22,null,null,null,"貸倒引当金",39,0]
[null,null,"差引原価",6,{"$f":"E16-E17","v":0},null,"貸倒金",23,430000,null,null,null,40]
[null,"差引金額",null,7,{"$f":"E12-E18","v":15800000},null,"支払手数料",24,0,null,null,null,41]
[null,null,null,null,null,null,"車両費",25,600000,null,null,"計",42,{"$f":"SUM(N16:N19)","v":1020000}]
[null,"経　　　費","租税公課",8,50000,null,"消費税",26,250000,"青色特別控除前の所得金額",null,null,43,{"$f":"I28+N15-N20","v":8250000}]
[null,null,"荷造運賃",9,354600,null,"税理士顧問料",27,330000,"青色申告特別控除額",null,null,44,650000]
[null,null,"水道光熱費",10,120852,null,"賃借料",28,0,"所 得 金 額",null,null,45,{"$f":"N21-N22","v":7600000}]
[null,null,"旅費交通費",11,546717,null,null,29,0]
[null,null,"通信費",12,376521,null,null,30,330000]
[null,null,"広告宣伝費",13,323500,null,"雑費",31,182000]
[null,null,"接待交際費",14,450000,null,"計",32,{"$f":"SUM(E21:E29,I12:I26)","v":6530000}]
[null,null,"損害保険料",15,20000,"差引金額",null,33,{"$f":"E19-I27","v":9270000}]
[null,null,"修繕費",16]

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["個人事業主の所得税申告状況"]
[null,"名前",{"$f":"個人青色申告決算書!L7","v":"今野　友夫"}]
[null,null,"元の確定申告の金額","法人設立後の増減額","増減後の金額"]
["①所得金額","事業所得の金額",{"$f":"個人青色申告決算書!N23","v":7600000},{"$f":"-(C10+個人青色申告決算書!N22)+税前ＰＬの組替!G53","v":-5000000},{"$f":"SUM(C10:D10)","v":2600000}]
[null,"法人の給与所得の金額",null,{"$f":"給与の情報!L18","v":480000},{"$f":"SUM(C11:D11)","v":480000}]
[null,"その他の所得の額",null,null,{"$f":"SUM(C12:D12)","v":0}]
[null,"所得金額合計",{"$f":"SUM(C10:C12)","v":7600000},null,{"$f":"SUM(E10:E12)","v":3080000}]
["②所得控除額","社会保険料控除額"]
[null,"　（給与控除の社会保険料）",null,{"$f":"給与の情報!L19","v":158664},{"$f":"SUM(C15:D15)","v":158664}]
[null,"　（国民健康保険料）",530000,-530000,0]
[null,"　（国民年金保険料）",170000,-170000,0]
[null,"　（その他の社会保険料）",null,null,0]
[null,"小規模企業共済掛金控除",null,840000,840000]
[null,"生命保険料控除",50000,null,50000]
[null,"地震保険料控除",null,null,0]
[null,"寡婦・寡夫控除",null,null,0]
[null,"障害者控除",null,null,0]
[null,"配偶者控除",null,null,0]
[null,"配偶者特別控除",null,null,0]
[null,"扶養控除",380000,null,380000]
[null,"その他の所得控除",50000,null,50000]
[null,"基礎控除",480000,null,480000]
[null,"所得控除額合計",{"$f":"SUM(C14:C28)","v":1660000},null,{"$f":"SUM(E14:E28)","v":1958664}]
["①－②","課税所得金額",{"$f":"IF(C13-C29<0,0,C13-C29)","v":5940000},null,{"$f":"IF(E13-E29<0,0,E13-E29)","v":1121336}]
[null,"所得税額",{"$f":"IF(C30<=1950000,ROUNDDOWN(C30*0.05,0),IF(C30<=3300000,ROUNDDOWN(C30*0.1-97500,0),IF(C30<=6950000,ROUNDDOWN(C30*0.2-427500,0),IF(C30<=9000000,ROUNDDOWN(C30*0.23-636000,0),IF(C30<=18000000,ROUNDDOWN(C30*0.33-1536000,0),ROUNDDOWN(C30*0.4-2796000,0))))))","v":760500},null,{"$f":"IF(E30<=1950000,ROUNDDOWN(E30*0.05,-2),IF(E30<=3300000,ROUNDDOWN(E30*0.1-97500,-2),IF(E30<=6950000,ROUNDDOWN(E30*0.2-427500,-2),IF(E30<=9000000,ROUNDDOWN(E30*0.23-636000,-2),IF(E30<=18000000,ROUNDDOWN(E30*0.33-1536000,-2),ROUNDDOWN(E30*0.4-2796000,-2))))))","v":56000}]
[null,"所得税+復興特別所得税額\n（所得税額×１０２．１％）",{"$f":"ROUNDDOWN(C31*1.021,-2)","v":776400},null,{"$f":"ROUNDDOWN(E31*1.021,-2)","v":57100}]
[null,"住宅借入金等特別控除額（所得税）",300000,null,{"$f":"SUM(C33)","v":300000}]
[null,"所得税額再計",{"$f":"IF(C33>C32,0,C32-C33)","v":476400},null,{"$f":"IF(E33>E32,0,E32-E33)","v":0}]
[null,"住民税額\n（所得税課税所得×１０％（概算））",{"$f":"ROUNDDOWN(C30*0.1,-2)","v":594000},null,{"$f":"ROUNDDOWN(E30*0.1,-2)","v":112100}]
[null,"住宅借入金等特別控除額（住民税）",{"$f":"IF(C32>C33,0,IF(C33-C32>97500,97500,C33-C32))","v":0},null,{"$f":"IF(E32>E33,0,IF(E33-E32>97500,97500,E33-E32))","v":97500}]
[null,"住民税額再計",{"$f":"C35-C36","v":594000},null,{"$f":"IF(E36>E35,0,E35-E36)","v":14600}]
[null,"事業税額",{"$f":"IF((個人青色申告決算書!N21)>2900000,ROUNDDOWN((個人青色申告決算書!N21-2900000)*C40,-2),0)","v":267500},null,{"$f":"IF((税前ＰＬの組替!G53)>2900000,ROUNDDOWN((税前ＰＬの組替!G53-2900000)*C40,-2),0)","v":17500}]
[null,"税額合計",{"$f":"SUM(C34,C37,C38)","v":1337900},null,{"$f":"SUM(E32:E38)","v":598800}]
[null,"個人事業税率",0.05,"←ほとんどの業種は、5.0％になります。"]

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["税理士報酬など個人→法人に変更した際の経費の増減額を入力します"]
[]
["個人事業の損益計算書"]
[null,"科　目",null,null,"元の金額","増減額","増減後の金額"]
[null,"売上金額",null,1,{"$f":"個人青色申告決算書!E12","v":15800000},null,{"$f":"SUM(E10:F11)","v":15800000}]
[]
[null,"売上原価","期首商品",2,{"$f":"個人青色申告決算書!E14","v":0},null,{"$f":"SUM(E12:F12)","v":0}]
[null,null,"仕入高",3,{"$f":"個人青色申告決算書!E15","v":0},null,{"$f":"SUM(E13:F13)","v":0}]
[null,null,"小計",4,{"$f":"SUM(E12:E13)","v":0},null,{"$f":"SUM(G12:G13)","v":0}]
[null,null,"期末商品",5,{"$f":"個人青色申告決算書!E17","v":0},null,0]
[null,null,"差引原価",6,{"$f":"E14-E15","v":0},null,{"$f":"G14-G15","v":0}]
[null,"差引金額",null,7,{"$f":"E10-E16","v":15800000},null,{"$f":"G10-G16","v":15800000}]
[null,"経　　　費",{"$f":"IF(個人青色申告決算書!C21=\"\",\"\",個人青色申告決算書!C21)","v":"租税公課"},8,{"$f":"個人青色申告決算書!E21","v":50000},null,50000]
[null,null,{"$f":"IF(個人青色申告決算書!C22=\"\",\"\",個人青色申告決算書!C22)","v":"荷造運賃"},9,{"$f":"個人青色申告決算書!E22","v":354600},null,354600]
[null,null,{"$f":"IF(個人青色申告決算書!C23=\"\",\"\",個人青色申告決算書!C23)","v":"水道光熱費"},10,{"$f":"個人青色申告決算書!E23","v":120852},null,120852]
[null,null,{"$f":"IF(個人青色申告決算書!C24=\"\",\"\",個人青色申告決算書!C24)","v":"旅費交通費"},11,{"$f":"個人青色申告決算書!E24","v":546717},null,546717]
[null,null,{"$f":"IF(個人青色申告決算書!C25=\"\",\"\",個人青色申告決算書!C25)","v":"通信費"},12,{"$f":"個人青色申告決算書!E25","v":376521},null,376521]
[null,null,{"$f":"IF(個人青色申告決算書!C26=\"\",\"\",個人青色申告決算書!C26)","v":"広告宣伝費"},13,{"$f":"個人青色申告決算書!E26","v":323500},null,323500]
[null,null,{"$f":"IF(個人青色申告決算書!C27=\"\",\"\",個人青色申告決算書!C27)","v":"接待交際費"},14,{"$f":"個人青色申告決算書!E27","v":450000},null,450000]
[null,null,{"$f":"IF(個人青色申告決算書!C28=\"\",\"\",個人青色申告決算書!C28)","v":"損害保険料"},15,{"$f":"個人青色申告決算書!E28","v":20000},null,20000]
[null,null,{"$f":"IF(個人青色申告決算書!C29=\"\",\"\",個人青色申告決算書!C29)","v":"修繕費"},16,{"$f":"個人青色申告決算書!E29","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!G12=\"\",\"\",個人青色申告決算書!G12)","v":"消耗品費"},17,{"$f":"個人青色申告決算書!I12","v":750000},null,750000]
[null,null,{"$f":"IF(個人青色申告決算書!G13=\"\",\"\",個人青色申告決算書!G13)","v":"減価償却費"},18,{"$f":"個人青色申告決算書!I13","v":300000},null,300000]
[null,null,{"$f":"IF(個人青色申告決算書!G14=\"\",\"\",個人青色申告決算書!G14)","v":"福利厚生費"},19,{"$f":"個人青色申告決算書!I14","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!G15=\"\",\"\",個人青色申告決算書!G15)","v":"給与賃金"},20,{"$f":"個人青色申告決算書!I15","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!G16=\"\",\"\",個人青色申告決算書!G16)","v":"外注工賃"},21,{"$f":"個人青色申告決算書!I16","v":1115810},null,1115810]
[null,null,"利子割引料",22,{"$f":"個人青色申告決算書!I17","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!G18=\"\",\"\",個人青色申告決算書!G18)","v":"貸倒金"},23,{"$f":"個人青色申告決算書!I18","v":430000},null,430000]
[null,null,{"$f":"IF(個人青色申告決算書!G19=\"\",\"\",個人青色申告決算書!G19)","v":"支払手数料"},24,{"$f":"個人青色申告決算書!I19","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!G20=\"\",\"\",個人青色申告決算書!G20)","v":"車両費"},25,{"$f":"個人青色申告決算書!I20","v":600000},null,600000]
[null,null,{"$f":"IF(個人青色申告決算書!G21=\"\",\"\",個人青色申告決算書!G21)","v":"消費税"},26,{"$f":"個人青色申告決算書!I21","v":250000},null,250000]
[null,null,{"$f":"IF(個人青色申告決算書!G22=\"\",\"\",個人青色申告決算書!G22)","v":"税理士顧問料"},27,{"$f":"個人青色申告決算書!I22","v":330000},null,330000]
[null,null,{"$f":"IF(個人青色申告決算書!G23=\"\",\"\",個人青色申告決算書!G23)","v":"賃借料"},28,{"$f":"個人青色申告決算書!I23","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!G24=\"\",\"\",個人青色申告決算書!G24)","v":""},29,{"$f":"個人青色申告決算書!I24","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!G25=\"\",\"\",個人青色申告決算書!G25)","v":""},30,{"$f":"個人青色申告決算書!I25","v":330000},null,330000]
[null,null,{"$f":"IF(個人青色申告決算書!G26=\"\",\"\",個人青色申告決算書!G26)","v":"雑費"},31,{"$f":"個人青色申告決算書!I26","v":182000},null,182000]
[null,null,"計",32,{"$f":"SUM(E18:E41)","v":6530000},null,{"$f":"SUM(G18:G41)","v":6530000}]
[null,null,"差引金額",33,{"$f":"SUM(E17-E42)","v":9270000},null,{"$f":"SUM(G17-G42)","v":9270000}]
["各種引当金・準備金","繰戻額等",{"$f":"IF(個人青色申告決算書!L12=\"\",\"\",個人青色申告決算書!L12)","v":"貸倒引当金"},34,{"$f":"個人青色申告決算書!N12","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!L13=\"\",\"\",個人青色申告決算書!L13)","v":""},35,{"$f":"個人青色申告決算書!N13","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!L14=\"\",\"\",個人青色申告決算書!L14)","v":""},36,{"$f":"個人青色申告決算書!N14","v":0},null,0]
[null,null,"計",37,{"$f":"SUM(E44:E46)","v":0},null,{"$f":"SUM(G44:G46)","v":0}]
[null,"繰入額等",{"$f":"IF(個人青色申告決算書!L16=\"\",\"\",個人青色申告決算書!L16)","v":"専従者給与"},38,{"$f":"個人青色申告決算書!N16","v":1020000},{"$f":"-E48","v":-1020000},0]
[null,null,{"$f":"IF(個人青色申告決算書!L17=\"\",\"\",個人青色申告決算書!L17)","v":"貸倒引当金"},39,{"$f":"個人青色申告決算書!N17","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!L18=\"\",\"\",個人青色申告決算書!L18)","v":""},40,{"$f":"個人青色申告決算書!N18","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!L19=\"\",\"\",個人青色申告決算書!L19)","v":""},41,{"$f":"個人青色申告決算書!N19","v":0},null,0]
[null,null,"計",42,{"$f":"SUM(E48:E51)","v":1020000},null,{"$f":"SUM(G48:G51)","v":0}]
[null,null,"青色特別控除前の所得金額",43,{"$f":"SUM(E43+E47-E52)","v":8250000},null,{"$f":"SUM(G43+G47-G52)","v":9270000}]
[]
[]
["※法人成りすると、税理士顧問料はアップするのが一般的です。"]
["※法人成り後、現物給与などを利用して経費を増加させる場合には、適宜その"]
["　　金額を入力していきます。"]

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[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"法人成り後"]
[null,null,null,null,"一人目","二人目","三人目","四人目","五人目","合計",null,"事業主","一人目","二人目","三人目","四人目","五人目","合計"]
[null,"名前",null,null,"今野朝子",null,null,null,null,null,null,{"$f":"個人青色申告決算書!L7","v":"今野　友夫"},"今野　朝子","今野　みつ子","今野　菜穂美"]
[null,"年齢",null,null,35,null,null,null,null,null,null,{"$f":"基本情報入力!F10","v":45},35,66,33]
[null,"関係",null,null,"妻",null,null,null,null,null,null,null,"妻","母","妹"]
[null,"子育て・介護世帯",null,null,"非該当","非該当","非該当","非該当","非該当",null,null,"非該当","非該当","非該当","非該当","非該当","非該当"]
["①所得金額","給与の額",null,null,1020000,null,null,null,null,{"$f":"SUM(E12:H12)","v":1020000},{"$f":"IF(J12=個人青色申告決算書!N16,\"ＯＫ\",\"不一致\")","v":"ＯＫ"},1030000,1030000,648000,1030000,null,null,{"$f":"SUM(L12:P12)","v":3738000}]
[null,"月額給与",null,null,{"$f":"ROUNDDOWN(E12/12,0)","v":85000},0,0,0,0,null,null,{"$f":"ROUNDDOWN(L12/12,0)","v":85833},85833,54000,85833,0,0]
[null,"子育て・介護世帯",null,null,{"$f":"IF(E12<=550000,E12-E12,IF(E12<=1625000,E12-550000,IF(E12<=1800000,E12-(E12*0.4-100000),IF(E12<=3600000,E12-(E12*0.3+80000),IF(E12<=6600000,E12-(E12*0.2+440000),IF(E12<=10000000,E12-(E12*0.1+1100000),E12-2100000))))))","v":470000},0,0,0,0,null,null,{"$f":"IF(L12<=550000,L12-L12,IF(L12<=1625000,L12-550000,IF(L12<=1800000,L12-(L12*0.4-100000),IF(L12<=3600000,L12-(L12*0.3+80000),IF(L12<=6600000,L12-(L12*0.2+440000),IF(L12<=10000000,L12-(L12*0.1+1100000),L12-2100000))))))","v":480000},480000,98000,480000,0,0]
[null,"それ以外",null,null,{"$f":"IF(E12<=550000,E12-E12,IF(E12<=1625000,E12-550000,IF(E12<=1800000,E12-(E12*0.4-100000),IF(E12<=3600000,E12-(E12*0.3+80000),IF(E12<=6600000,E12-(E12*0.2+440000),IF(E12<=8500000,E12-(E12*0.1+1100000),E12-1950000))))))","v":470000},0,0,0,0,null,null,{"$f":"IF(L12<=550000,L12-L12,IF(L12<=1625000,L12-550000,IF(L12<=1800000,L12-(L12*0.4-100000),IF(L12<=3600000,L12-(L12*0.3+80000),IF(L12<=6600000,L12-(L12*0.2+440000),IF(L12<=8500000,L12-(L12*0.1+1100000),L12-1950000))))))","v":480000},480000,98000,480000,0,0]
[null,"給与所得額",null,null,{"$f":"IF(E11=\"非該当\",E15,E14)","v":470000},0,0,0,0,null,null,{"$f":"IF(L11=\"非該当\",L15,L14)","v":480000},480000,98000,480000,0,0]
[null,"その他の所得の額",null,null,null,null,null,null,null,{"$f":"SUM(E17:H17)","v":0}]
[null,"所得金額合計",null,null,{"$f":"SUM(E16:E17)","v":470000},0,0,0,0,null,null,{"$f":"SUM(L16:L17)","v":480000},480000,98000,480000,0,0]
["②所得控除額","社会保険料控除額",null,null,{"$f":"E44","v":0},0,0,0,0,null,null,{"$f":"L44","v":158664},"","","","","",null,null,null,null,null,"基礎控除表"]
[null,"　（国民健康保険料）",null,null,null,null,null,null,null,{"$f":"SUM(E20:H20)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(L20:P20)","v":0},null,null,null,null,"納税者本人の合計所得金額","所得税控除額","住民税控除額"]
[null,"　（国民年金保険料）",null,null,170000,null,null,null,null,{"$f":"SUM(H21)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(L21:P21)","v":0},null,null,null,null,0,950000,430000]
[null,"　（その他の社会保険料）",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1320001,880000,430000]
[null,"小規模企業共済掛金控除",null,null,null,null,null,null,null,null,null,null,120000,null,null,null,null,null,null,null,null,null,3360001,680000,430000]
[null,"生命保険料控除",null,null,null,null,null,null,null,null,null,null,40000,null,null,null,null,null,null,null,null,null,4890001,630000,430000]
[null,"地震保険料控除",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6550001,580000,430000]
[null,"寡婦・寡夫控除",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23500001,480000,430000]
[null,"障害者控除",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24000001,320000,290000]
[null,"配偶者控除",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24500001,160000,150000]
[null,"配偶者特別控除",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25000001,0,0]
[null,"扶養控除"]
[null,"その他の所得控除"]
[null,"基礎控除",null,null,{"$f":"VLOOKUP(E18,$W$21:$Y$29,2,TRUE)","v":950000},{"$f":"VLOOKUP(F18,$W$21:$Y$29,2,TRUE)","v":950000},950000,950000,950000,null,null,null,{"$f":"VLOOKUP(M18,$W$21:$Y$29,2,TRUE)","v":950000},{"$f":"VLOOKUP(N18,$W$21:$Y$29,2,TRUE)","v":950000},950000,950000,950000]
[null,"所得控除額合計",null,null,{"$f":"SUM(E19:E32)","v":1120000},950000,950000,950000,950000,null,null,null,{"$f":"SUM(M19:M32)","v":1110000},950000,950000,950000,950000]
["①－②","課税所得金額",null,null,{"$f":"IF(E18-E33<0,0,E18-E33)","v":0},0,0,0,0,null,null,null,{"$f":"IF(M18-M33<0,0,M18-M33)","v":0},0,0,0,0]
[null,"所得税額",null,null,{"$f":"IF(E34<=1950000,ROUNDDOWN(E34*0.05,-2),IF(E34<=3300000,ROUNDDOWN(E34*0.1-97500,-2),IF(E34<=6950000,ROUNDDOWN(E34*0.2-427500,-2),IF(E34<=9000000,ROUNDDOWN(E34*0.23-636000,-2),IF(E34<=18000000,ROUNDDOWN(E34*0.33-1536000,-2),IF(E34<=40000000,ROUNDDOWN(E34*0.4-2796000,-2)*ROUNDDOWN(E34*0.45-4796000,-2)))))))","v":0},0,0,0,0,{"$f":"SUM(E35:H35)","v":0},null,null,{"$f":"IF(M34<=1950000,ROUNDDOWN(M34*0.05,-2),IF(M34<=3300000,ROUNDDOWN(M34*0.1-97500,-2),IF(M34<=6950000,ROUNDDOWN(M34*0.2-427500,-2),IF(M34<=9000000,ROUNDDOWN(M34*0.23-636000,-2),IF(M34<=18000000,ROUNDDOWN(M34*0.33-1536000,-2),IF(M34<=40000000,ROUNDDOWN(M34*0.4-2796000,-2)*ROUNDDOWN(M34*0.45-4796000,-2)))))))","v":0},0,0,0,0,{"$f":"SUM(L35:P35)","v":0}]
[null,"所得税+復興特別所得税額\n（所得税額×１０２．１％）",null,null,{"$f":"ROUNDDOWN(E35*1.021,-2)","v":0},0,0,0,0,{"$f":"SUM(E36:H36)","v":0},null,null,{"$f":"ROUNDDOWN(M35*1.021,-2)","v":0},0,0,0,0,{"$f":"SUM(L36:P36)","v":0}]
[null,"住民税基礎控除",null,null,{"$f":"VLOOKUP(E18,$W$21:$Y$29,3,TRUE)","v":430000},{"$f":"VLOOKUP(F18,$W$21:$Y$29,3,TRUE)","v":430000},430000,430000,430000,{"$f":"SUM(E37:I37)","v":2150000},null,null,{"$f":"VLOOKUP(M18,$W$21:$Y$29,3,TRUE)","v":430000},430000,430000,430000,430000,{"$f":"SUM(M37:Q37)","v":2150000}]
[null,"住民税課税所得\n（所得税課税所得×１０％）",null,null,{"$f":"IF(E18-SUM(E19:E31)-E37<0,0,E18-SUM(E19:E31)-E37)","v":0},{"$f":"IF(F18-SUM(F19:F31)-F37<0,0,F18-SUM(F19:F31)-F37)","v":0},0,0,0,{"$f":"SUM(E38:I38)","v":0},null,null,{"$f":"IF(M18-SUM(M19:M31)-M37<0,0,M18-SUM(M19:M31)-M37)","v":0},0,50000,0,0,{"$f":"SUM(M38:Q38)","v":50000}]
[null,"住民税額\n（所得税課税所得×１０％(基礎控除のみ調整））",null,null,{"$f":"ROUNDDOWN(E38*0.1,-2)","v":0},{"$f":"ROUNDDOWN(F38*0.1,-2)","v":0},0,0,0,{"$f":"SUM(E39:I39)","v":0},null,null,{"$f":"ROUNDDOWN(M38*0.1,-2)","v":0},{"$f":"ROUNDDOWN(N38*0.1,-2)","v":0},5000,0,0,{"$f":"SUM(M39:Q39)","v":5000}]
[null,"税額合計",null,null,{"$f":"SUM(E36,E39)","v":0},{"$f":"SUM(F36,F39)","v":0},0,0,0,{"$f":"SUM(J36,J39)","v":0},null,null,{"$f":"SUM(M36,M39)","v":0},0,5000,0,0,5000]
[]
["社会\n保険料","社会保険の加入の有無",null,null,null,null,null,null,null,null,null,"加入","非加入","非加入","非加入","非加入","非加入","合計"]
[null,"法人負担額",null,null,null,null,null,null,null,null,null,{"$f":"IF(L42=\"非加入\",\"\",L57*12)","v":162456},"","","","","",{"$f":"SUM(L43:P43)","v":162456}]
[null,"個人負担額",null,null,null,null,null,null,null,null,null,{"$f":"IF(L42=\"非加入\",\"\",L56*12)","v":158664},"","","","","",{"$f":"SUM(L44:P44)","v":158664}]
[null,"合計",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L43:L44)","v":321120},0,0,0,0,0,{"$f":"SUM(L45:P45)","v":321120}]
["社保算定\n基礎数字","保険料率の入力\n（最新の「健康保険・厚生年金保険　標準報酬月額・保険料額表」の料率を入力してください）"]
[null,"健康保険","一般被保険者",5.0799999999999998E-2,null,null,null,null,null,null,null,{"$f":"IF(L9>=40,IF(L9>=65,$D47,$D48),$D47)","v":5.8749999999999997E-2},5.0799999999999998E-2,5.0799999999999998E-2,5.0799999999999998E-2,5.0799999999999998E-2,5.0799999999999998E-2]
[null,null,"介護保険第２号被保険者",5.8749999999999997E-2]
[null,"厚生年金","厚生年金保険料被保険者",9.1499999999999998E-2,null,null,null,null,null,null,null,{"$f":"IF(L9>=70,0,$D49)","v":9.1499999999999998E-2},9.1499999999999998E-2,9.1499999999999998E-2,9.1499999999999998E-2,9.1499999999999998E-2,9.1499999999999998E-2]
[null,"子ども・子育て拠出金",null,3.5999999999999999E-3,null,null,null,null,null,null,null,{"$f":"$D50","v":3.5999999999999999E-3},{"$f":"$D50","v":3.5999999999999999E-3},{"$f":"$D50","v":3.5999999999999999E-3},3.5999999999999999E-3,3.5999999999999999E-3,3.5999999999999999E-3]
[null,"健康保険標準報酬月額",null,null,null,null,null,null,null,null,null,{"$f":"標準報酬月額表!F57","v":88000},{"$f":"標準報酬月額表!H57","v":88000},{"$f":"標準報酬月額表!J57","v":58000},{"$f":"標準報酬月額表!L57","v":88000},{"$f":"標準報酬月額表!N57","v":""},{"$f":"標準報酬月額表!P57","v":""}]
[null,"厚生年金標準報酬月額",null,null,null,null,null,null,null,null,null,{"$f":"標準報酬月額表!G57","v":88000},{"$f":"標準報酬月額表!I57","v":88000},{"$f":"標準報酬月額表!K57","v":88000},{"$f":"標準報酬月額表!M57","v":88000},{"$f":"標準報酬月額表!O57","v":""},{"$f":"標準報酬月額表!Q57","v":""}]
[null,"健康保険月額",null,null,{"$f":"IF(ISERROR(ROUNDDOWN(E51*E47,0)),\"\",ROUNDDOWN(E51*E47,0))","v":0},0,0,0,0,null,null,{"$f":"IF(ISERROR(ROUNDDOWN(L51*L47,0)),\"\",ROUNDDOWN(L51*L47,0))","v":5170},4470,2946,4470,"",""]
[null,"厚生年金月額",null,null,{"$f":"IF(ISERROR(ROUNDDOWN(E52*E49,0)),\"\",ROUNDDOWN(E52*E49,0))","v":0},0,0,0,0,null,null,{"$f":"IF(ISERROR(ROUNDDOWN(L52*L49,0)),\"\",ROUNDDOWN(L52*L49,0))","v":8052},8052,8052,8052,"",""]
[null,"児童手当拠出金月額",null,null,{"$f":"IF(ISERROR(ROUNDDOWN(E52*E50,0)),\"\",ROUNDDOWN(E52*E50,0))","v":0},0,0,0,0,null,null,{"$f":"IF(ISERROR(ROUNDDOWN(L52*L50,0)),\"\",ROUNDDOWN(L52*L50,0))","v":316},316,316,316,"",""]
[null,"個人負担合計",null,null,{"$f":"SUM(E53:E54)","v":0},0,0,0,0,null,null,{"$f":"SUM(L53:L54)","v":13222},12522,10998,12522,0,0]
[null,"法人負担合計",null,null,{"$f":"SUM(E53:E55)","v":0},0,0,0,0,null,null,{"$f":"SUM(L53:L55)","v":13538},12838,11314,12838,0,0]

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["標準報酬月額表"]
[]
["等級",null,"標準報酬月額",null,"報酬月額",{"$f":"給与の情報!L8","v":"今野　友夫"},null,{"$f":"給与の情報!M8","v":"今野　朝子"},null,{"$f":"給与の情報!N8","v":"今野　みつ子"},null,{"$f":"給与の情報!O8","v":"今野　菜穂美"},null,{"$f":"給与の情報!P8","v":0},null,{"$f":"給与の情報!Q8","v":0}]
[null,null,null,null,null,{"$f":"給与の情報!L13","v":85833},null,{"$f":"給与の情報!M13","v":85833},null,{"$f":"給与の情報!N13","v":54000},null,{"$f":"給与の情報!O13","v":85833},null,{"$f":"給与の情報!P13","v":0},null,{"$f":"給与の情報!Q13","v":0}]
[null,null,"健康保険","厚生年金",null,"健康保険","厚生年金","健康保険","厚生年金","健康保険","厚生年金","健康保険","厚生年金","健康保険","厚生年金","健康保険","厚生年金"]
[1,"－",58000,88000,63000,{"$f":"IF(F$4<$E6,$C6,\"\")","v":""},{"$f":"IF(F$4<$E6,$D6,\"\")","v":""},{"$f":"IF(H$4<$E6,$C6,\"\")","v":""},{"$f":"IF(H$4<$E6,$D6,\"\")","v":""},{"$f":"IF(J$4<$E6,$C6,\"\")","v":58000},{"$f":"IF(J$4<$E6,$D6,\"\")","v":88000},{"$f":"IF(L$4<$E6,$C6,\"\")","v":""},{"$f":"IF(L$4<$E6,$D6,\"\")","v":""},{"$f":"IF(N$4<$E6,$C6,\"\")","v":58000},{"$f":"IF(N$4<$E6,$D6,\"\")","v":88000},{"$f":"IF(P$4<$E6,$C6,\"\")","v":58000},{"$f":"IF(P$4<$E6,$D6,\"\")","v":88000}]
[2,"－",68000,88000,73000,"","","","",68000,88000,{"$f":"IF(L$4<$E7,$C7,\"\")","v":""},"",{"$f":"IF(N$4<$E7,$C7,\"\")","v":68000},88000,68000,88000]
[3,"－",78000,88000,83000,"","","","",78000,88000,"","",78000,88000,78000,88000]
[4,1,88000,88000,93000,88000,88000,88000,88000,88000,88000,88000,88000,88000,88000,88000,88000]
[5,2,98000,98000,101000,98000,98000,98000,98000,98000,98000,98000,98000,98000,98000,98000,98000]
[6,3,104000,104000,107000,104000,104000,104000,104000,104000,104000,104000,104000,104000,104000,104000,104000]
[7,4,110000,110000,114000,110000,110000,110000,110000,110000,110000,110000,110000,110000,110000,110000,110000]
[8,5,118000,118000,122000,118000,118000,118000,118000,118000,118000,118000,118000,118000,118000,118000,118000]
[9,6,126000,126000,130000,126000,126000,126000,126000,126000,126000,126000,126000,126000,126000,126000,126000]
[10,7,134000,134000,138000,134000,134000,134000,134000,134000,134000,134000,134000,134000,134000,134000,134000]
[11,8,142000,142000,146000,142000,142000,142000,142000,142000,142000,142000,142000,142000,142000,142000,142000]
[12,9,150000,150000,155000,150000,150000,150000,150000,150000,150000,150000,150000,150000,150000,150000,150000]
[13,10,160000,160000,165000,160000,160000,160000,160000,160000,160000,160000,160000,160000,160000,160000,160000]
[14,11,170000,170000,175000,170000,170000,170000,170000,170000,170000,170000,170000,170000,170000,170000,170000]
[15,12,180000,180000,185000,180000,180000,180000,180000,180000,180000,180000,180000,180000,180000,180000,180000]
[16,13,190000,190000,195000,190000,190000,190000,190000,190000,190000,190000,190000,190000,190000,190000,190000]
[17,14,200000,200000,210000,{"$f":"IF(F$4<$E22,$C22,\"\")","v":200000},200000,200000,200000,200000,200000,200000,200000,200000,200000,200000,200000]
[18,15,220000,220000,230000,220000,220000,220000,220000,220000,220000,220000,220000,220000,220000,220000,220000]
[19,16,240000,240000,250000,240000,240000,240000,240000,240000,240000,240000,240000,240000,240000,240000,240000]
[20,17,260000,260000,270000,260000,260000,260000,260000,260000,260000,260000,260000,260000,260000,260000,260000]
[21,18,280000,280000,290000,280000,280000,280000,280000,280000,280000,280000,280000,280000,280000,280000,280000]
[22,19,300000,300000,310000,300000,300000,300000,300000,300000,300000,300000,300000,300000,300000,300000,300000]
[23,20,320000,320000,330000,320000,320000,320000,320000,320000,320000,320000,320000,320000,320000,320000,320000]
[24,21,340000,340000,350000,340000,340000,340000,340000,340000,340000,340000,340000,340000,340000,340000,340000]
[25,22,360000,360000,370000,360000,360000,360000,360000,360000,360000,360000,360000,360000,360000,360000,360000]
[26,23,380000,380000,395000,380000,380000,380000,380000,380000,380000,380000,380000,380000,380000,380000,380000]
[27,24,410000,410000,425000,410000,410000,410000,410000,410000,410000,410000,410000,410000,410000,410000,410000]
[28,25,440000,440000,455000,440000,440000,440000,440000,440000,440000,440000,440000,440000,440000,440000,440000]
[29,26,470000,470000,485000,470000,470000,470000,470000,470000,470000,470000,470000,470000,470000,470000,470000]
[30,27,500000,500000,515000,500000,500000,500000,500000,500000,500000,500000,500000,500000,500000,500000,500000]
[31,28,530000,530000,545000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000]
[32,29,560000,560000,575000,560000,560000,560000,560000,560000,560000,560000,560000,560000,560000,560000,560000]
[33,30,590000,590000,605000,{"$f":"IF(F$4<$E38,$C38,\"\")","v":590000},590000,590000,590000,590000,590000,590000,590000,590000,590000,590000,590000]
[34,31,620000,620000,635000,620000,620000,620000,620000,620000,620000,620000,620000,620000,620000,620000,620000]
[35,32,650000,650000,665000,650000,650000,650000,650000,650000,650000,650000,650000,650000,650000,650000,650000]
[36,"-",680000,650000,695000,680000,650000,680000,650000,680000,650000,680000,650000,680000,650000,680000,650000]
[37,"－",710000,650000,730000,710000,650000,710000,650000,710000,650000,710000,650000,710000,650000,710000,650000]
[38,"－",750000,650000,770000,750000,650000,750000,650000,750000,650000,750000,650000,750000,650000,750000,650000]
[39,"－",790000,650000,810000,790000,650000,790000,650000,790000,650000,790000,650000,790000,650000,790000,650000]
[40,"－",830000,650000,855000,830000,650000,830000,650000,830000,650000,830000,650000,830000,650000,830000,650000]
[41,"－",880000,650000,905000,880000,650000,880000,650000,880000,650000,880000,650000,880000,650000,880000,650000]
[42,"－",930000,650000,955000,930000,650000,930000,650000,930000,650000,930000,650000,930000,650000,930000,650000]
[43,"－",980000,650000,1005000,980000,650000,980000,650000,980000,650000,980000,650000,980000,650000,980000,650000]
[44,"－",1030000,650000,1055000,1030000,650000,1030000,650000,1030000,650000,1030000,650000,1030000,650000,1030000,650000]
[45,"－",1090000,650000,1115000,1090000,650000,1090000,650000,1090000,650000,1090000,650000,1090000,650000,1090000,650000]
[46,"－",1150000,650000,1175000,1150000,650000,1150000,650000,1150000,650000,1150000,650000,1150000,650000,1150000,650000]
[47,"－",1210000,650000,1235000,1210000,650000,1210000,650000,1210000,650000,1210000,650000,1210000,650000,1210000,650000]
[48,"－",1270000,650000,1295000,1270000,650000,1270000,650000,1270000,650000,1270000,650000,1270000,650000,1270000,650000]
[49,"－",1330000,650000,1355000,{"$f":"IF(F$4<$E54,$C54,\"\")","v":1330000},650000,1330000,650000,1330000,650000,1330000,650000,1330000,650000,1330000,650000]
[50,"－",1390000,650000,1355001,1390000,650000,1390000,650000,1390000,650000,1390000,650000,1390000,650000,1390000,650000]
[null,null,null,null,null,{"$f":"MIN(F6:F55)","v":88000},88000,88000,88000,58000,88000,88000,88000,58000,88000,58000,88000]
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[]
[]
[]
[]
[]
["個人事業の売上・経費のうち、法人に移す金額を入力します"]
[]
["個人事業の損益計算書",null,null,null,null,null,null,null,"法人に移る金額"]
[null,"科　目",null,null,"元の金額","移し替える額","変更後の金額",null,null,"科　目",null,null,"金額"]
[null,"売上金額",null,1,{"$f":"個人青色申告決算書!E12","v":15800000},-6200000,{"$f":"SUM(E10:F11)","v":9600000},null,null,{"$f":"B10","v":"売上金額"},null,1,{"$f":"-F10","v":6200000}]
[]
[null,"売上原価","期首商品",2,{"$f":"個人青色申告決算書!E14","v":0},null,{"$f":"SUM(E12:F12)","v":0},null,null,"売上原価",{"$f":"C12","v":"期首商品"},2,{"$f":"-F12","v":0}]
[null,null,"仕入高",3,{"$f":"個人青色申告決算書!E15","v":0},null,{"$f":"SUM(E13:F13)","v":0},null,null,null,"仕入高",3,{"$f":"-F13","v":0}]
[null,null,"小計",4,{"$f":"SUM(E12:E13)","v":0},null,{"$f":"SUM(G12:G13)","v":0},null,null,null,"小計",4,{"$f":"SUM(M12:M13)","v":0}]
[null,null,"期末商品",5,{"$f":"個人青色申告決算書!E17","v":0},null,0,null,null,null,{"$f":"C15","v":"期末商品"},5,{"$f":"-F15","v":0}]
[null,null,"差引原価",6,{"$f":"E14-E15","v":0},null,{"$f":"G14-G15","v":0},null,null,null,"差引原価",6,{"$f":"M14-M15","v":0}]
[null,"差引金額",null,7,{"$f":"E10-E16","v":15800000},null,{"$f":"G10-G16","v":9600000},null,null,"差引金額",null,7,{"$f":"M10-M16","v":6200000}]
[null,"経　　　費",{"$f":"IF(個人青色申告決算書!C21=\"\",\"\",個人青色申告決算書!C21)","v":"租税公課"},8,{"$f":"個人青色申告決算書!E21","v":50000},null,50000,null,null,"経　　　費",{"$f":"C18","v":"租税公課"},8,{"$f":"-F18","v":0}]
[null,null,{"$f":"IF(個人青色申告決算書!C22=\"\",\"\",個人青色申告決算書!C22)","v":"荷造運賃"},9,{"$f":"個人青色申告決算書!E22","v":354600},null,354600,null,null,null,{"$f":"C19","v":"荷造運賃"},9,0]
[null,null,{"$f":"IF(個人青色申告決算書!C23=\"\",\"\",個人青色申告決算書!C23)","v":"水道光熱費"},10,{"$f":"個人青色申告決算書!E23","v":120852},null,120852,null,null,null,"水道光熱費",10,0]
[null,null,{"$f":"IF(個人青色申告決算書!C24=\"\",\"\",個人青色申告決算書!C24)","v":"旅費交通費"},11,{"$f":"個人青色申告決算書!E24","v":546717},null,546717,null,null,null,"旅費交通費",11,0]
[null,null,{"$f":"IF(個人青色申告決算書!C25=\"\",\"\",個人青色申告決算書!C25)","v":"通信費"},12,{"$f":"個人青色申告決算書!E25","v":376521},null,376521,null,null,null,"通信費",12,0]
[null,null,{"$f":"IF(個人青色申告決算書!C26=\"\",\"\",個人青色申告決算書!C26)","v":"広告宣伝費"},13,{"$f":"個人青色申告決算書!E26","v":323500},null,323500,null,null,null,"広告宣伝費",13,0]
[null,null,{"$f":"IF(個人青色申告決算書!C27=\"\",\"\",個人青色申告決算書!C27)","v":"接待交際費"},14,{"$f":"個人青色申告決算書!E27","v":450000},null,450000,null,null,null,"接待交際費",14,0]
[null,null,{"$f":"IF(個人青色申告決算書!C28=\"\",\"\",個人青色申告決算書!C28)","v":"損害保険料"},15,{"$f":"個人青色申告決算書!E28","v":20000},null,20000,null,null,null,"損害保険料",15,0]
[null,null,{"$f":"IF(個人青色申告決算書!C29=\"\",\"\",個人青色申告決算書!C29)","v":"修繕費"},16,{"$f":"個人青色申告決算書!E29","v":0},null,0,null,null,null,"修繕費",16,0]
[null,null,{"$f":"IF(個人青色申告決算書!G12=\"\",\"\",個人青色申告決算書!G12)","v":"消耗品費"},17,{"$f":"個人青色申告決算書!I12","v":750000},null,750000,null,null,null,"消耗品費",17,0]
[null,null,{"$f":"IF(個人青色申告決算書!G13=\"\",\"\",個人青色申告決算書!G13)","v":"減価償却費"},18,{"$f":"個人青色申告決算書!I13","v":300000},null,300000,null,null,null,"減価償却費",18,0]
[null,null,{"$f":"IF(個人青色申告決算書!G14=\"\",\"\",個人青色申告決算書!G14)","v":"福利厚生費"},19,{"$f":"個人青色申告決算書!I14","v":0},null,0,null,null,null,"福利厚生費",19,0]
[null,null,{"$f":"IF(個人青色申告決算書!G15=\"\",\"\",個人青色申告決算書!G15)","v":"給与賃金"},20,{"$f":"個人青色申告決算書!I15","v":0},null,0,null,null,null,"給与賃金",20,0]
[null,null,{"$f":"IF(個人青色申告決算書!G16=\"\",\"\",個人青色申告決算書!G16)","v":"外注工賃"},21,{"$f":"個人青色申告決算書!I16","v":1115810},null,1115810,null,null,null,"外注工賃",21,0]
[null,null,"利子割引料",22,{"$f":"個人青色申告決算書!I17","v":0},null,0,null,null,null,"利子割引料",22,0]
[null,null,{"$f":"IF(個人青色申告決算書!G18=\"\",\"\",個人青色申告決算書!G18)","v":"貸倒金"},23,{"$f":"個人青色申告決算書!I18","v":430000},null,430000,null,null,null,"貸倒金",23,0]
[null,null,{"$f":"IF(個人青色申告決算書!G19=\"\",\"\",個人青色申告決算書!G19)","v":"支払手数料"},24,{"$f":"個人青色申告決算書!I19","v":0},null,0,null,null,null,"支払手数料",24,0]
[null,null,{"$f":"IF(個人青色申告決算書!G20=\"\",\"\",個人青色申告決算書!G20)","v":"車両費"},25,{"$f":"個人青色申告決算書!I20","v":600000},null,600000,null,null,null,"車両費",25,0]
[null,null,{"$f":"IF(個人青色申告決算書!G21=\"\",\"\",個人青色申告決算書!G21)","v":"消費税"},26,{"$f":"個人青色申告決算書!I21","v":250000},null,250000,null,null,null,"消費税",26,0]
[null,null,{"$f":"IF(個人青色申告決算書!G22=\"\",\"\",個人青色申告決算書!G22)","v":"税理士顧問料"},27,{"$f":"個人青色申告決算書!I22","v":330000},null,330000,null,null,null,"税理士顧問料",27,0]
[null,null,{"$f":"IF(個人青色申告決算書!G23=\"\",\"\",個人青色申告決算書!G23)","v":"賃借料"},28,{"$f":"個人青色申告決算書!I23","v":0},null,0,null,null,null,"賃借料",28,0]
[null,null,{"$f":"IF(個人青色申告決算書!G24=\"\",\"\",個人青色申告決算書!G24)","v":""},29,{"$f":"個人青色申告決算書!I24","v":0},null,0,null,null,null,"",29,0]
[null,null,{"$f":"IF(個人青色申告決算書!G25=\"\",\"\",個人青色申告決算書!G25)","v":""},30,{"$f":"個人青色申告決算書!I25","v":330000},null,330000,null,null,null,"",30,0]
[null,null,{"$f":"IF(個人青色申告決算書!G26=\"\",\"\",個人青色申告決算書!G26)","v":"雑費"},31,{"$f":"個人青色申告決算書!I26","v":182000},null,182000,null,null,null,"雑費",31,0]
[null,null,"計",32,{"$f":"SUM(E18:E41)","v":6530000},null,{"$f":"SUM(G18:G41)","v":6530000},null,null,null,"計",32,{"$f":"SUM(M18:M41)","v":0}]
[null,null,"差引金額",33,{"$f":"SUM(E17-E42)","v":9270000},null,{"$f":"SUM(G17-G42)","v":3070000},null,null,null,"差引金額",33,{"$f":"SUM(M17-M42)","v":6200000}]
["各種引当金・準備金","繰戻額等",{"$f":"IF(個人青色申告決算書!L12=\"\",\"\",個人青色申告決算書!L12)","v":"貸倒引当金"},34,{"$f":"個人青色申告決算書!N12","v":0},null,0,null,"各種引当金・準備金","繰戻額等",{"$f":"C44","v":"貸倒引当金"},34,{"$f":"-F44","v":0}]
[null,null,{"$f":"IF(個人青色申告決算書!L13=\"\",\"\",個人青色申告決算書!L13)","v":""},35,{"$f":"個人青色申告決算書!N13","v":0},null,0,null,null,null,{"$f":"IF(個人青色申告決算書!T13=\"\",\"\",個人青色申告決算書!T13)","v":""},35,{"$f":"-F45","v":0}]
[null,null,{"$f":"IF(個人青色申告決算書!L14=\"\",\"\",個人青色申告決算書!L14)","v":""},36,{"$f":"個人青色申告決算書!N14","v":0},null,0,null,null,null,{"$f":"IF(個人青色申告決算書!T14=\"\",\"\",個人青色申告決算書!T14)","v":""},36,{"$f":"-F46","v":0}]
[null,null,"計",37,{"$f":"SUM(E44:E46)","v":0},null,{"$f":"SUM(G44:G46)","v":0},null,null,null,"計",37,{"$f":"SUM(M44:M46)","v":0}]
[null,"繰入額等",{"$f":"IF(個人青色申告決算書!L16=\"\",\"\",個人青色申告決算書!L16)","v":"専従者給与"},38,{"$f":"個人青色申告決算書!N16","v":1020000},null,1020000,null,null,"繰入額等",{"$f":"C48","v":"専従者給与"},38,{"$f":"-F48","v":0}]
[null,null,{"$f":"IF(個人青色申告決算書!L17=\"\",\"\",個人青色申告決算書!L17)","v":"貸倒引当金"},39,{"$f":"個人青色申告決算書!N17","v":0},null,0,null,null,null,{"$f":"C49","v":"貸倒引当金"},39,{"$f":"-F49","v":0}]
[null,null,{"$f":"IF(個人青色申告決算書!L18=\"\",\"\",個人青色申告決算書!L18)","v":""},40,{"$f":"個人青色申告決算書!N18","v":0},null,0,null,null,null,{"$f":"C50","v":""},40,{"$f":"-F50","v":0}]
[null,null,{"$f":"IF(個人青色申告決算書!L19=\"\",\"\",個人青色申告決算書!L19)","v":""},41,{"$f":"個人青色申告決算書!N19","v":0},null,0,null,null,null,{"$f":"C51","v":""},41,{"$f":"-F51","v":0}]
[null,null,"計",42,{"$f":"SUM(E48:E51)","v":1020000},null,{"$f":"SUM(G48:G51)","v":1020000},null,null,null,"計",42,{"$f":"SUM(M48:M51)","v":0}]
[null,null,"青色特別控除前の所得金額",43,{"$f":"SUM(E43+E47-E52)","v":8250000},null,{"$f":"SUM(G43+G47-G52)","v":2050000},null,null,null,"青色特別控除前の所得金額",43,{"$f":"SUM(M43+M47-M52)","v":6200000}]

{"sheet":"税前ＰＬの組替","index":8,"n_rows":62,"n_cols":13,"rows_kept":62,"cut":false,"hidden":false,"merged":[[5,0,5,12],[6,3,6,4],[9,4,10,4],[9,5,10,5],[9,6,10,6],[7,8,7,12],[7,0,7,6],[9,12,10,12],[9,11,10,11],[9,10,10,10],[43,0,51,0],[43,1,46,1],[9,1,10,2],[9,3,10,3],[45,8,45,9],[11,1,15,1],[8,0,42,0],[8,1,8,3],[11,8,15,8],[46,8,49,8],[16,1,16,2],[17,1,42,1],[47,1,51,1],[16,8,16,9],[61,8,61,9],[8,8,8,9],[9,8,10,9],[17,8,44,8],[50,8,53,8],[55,8,57,8],[54,8,54,9],[58,8,60,8]]}
[]
[]
[]
[]
[]
["個人事業から法人への外注費などを入力し、それぞれの税引前利益をシミュレーションします"]
[]
["個人事業の損益計算書",null,null,null,null,null,null,null,"法人の損益計算書"]
[null,"科　目",null,null,"金　額","調整額","調整後の金額",null,"科　目",null,"金　額","調整額","調整後の金額"]
[null,"売上金額",null,1,{"$f":"売上・経費の法人への移替!G10","v":9600000},1200000,{"$f":"SUM(E10:F11)","v":10800000},null,"売上金額",null,{"$f":"売上・経費の法人への移替!M10","v":6200000},null,{"$f":"SUM(K10:L11)","v":6200000}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E11=\"\",\"\",E11)","v":""},{"$f":"IF(F11=\"\",\"\",F11)","v":""},{"$f":"IF(G11=\"\",\"\",G11)","v":""}]
[null,"売上原価","期首商品",2,{"$f":"売上・経費の法人への移替!G12","v":0},null,{"$f":"SUM(E12:F12)","v":0},null,"売上原価","期首商品",{"$f":"売上・経費の法人への移替!M12","v":0},null,{"$f":"SUM(K12:L12)","v":0}]
[null,null,"仕入高",3,{"$f":"売上・経費の法人への移替!G13","v":0},null,{"$f":"SUM(E13:F13)","v":0},null,null,"仕入高",{"$f":"売上・経費の法人への移替!M13","v":0},null,{"$f":"SUM(K13:L13)","v":0}]
[null,null,"小計",4,{"$f":"SUM(E12:E13)","v":0},null,{"$f":"SUM(G12:G13)","v":0},null,null,"小計",{"$f":"SUM(K12:K13)","v":0},null,{"$f":"SUM(M12:M13)","v":0}]
[null,null,"期末商品",5,{"$f":"売上・経費の法人への移替!G15","v":0},null,{"$f":"SUM(E15:F15)","v":0},null,null,"期末商品",{"$f":"売上・経費の法人への移替!M15","v":0},null,{"$f":"SUM(K15:L15)","v":0}]
[null,null,"差引原価",6,{"$f":"E14-E15","v":0},null,{"$f":"G14-G15","v":0},null,null,"差引原価",{"$f":"K14-K15","v":0},null,{"$f":"M14-M15","v":0}]
[null,"差引金額",null,7,{"$f":"E10-E16","v":9600000},null,{"$f":"G10-G16","v":10800000},null,"売上総利益",null,{"$f":"K10-K16","v":6200000},null,{"$f":"M10-M16","v":6200000}]
[null,"経　　　費",{"$f":"IF(経費の増減!C18=\"\",\"\",経費の増減!C18)","v":"租税公課"},8,{"$f":"売上・経費の法人への移替!G18","v":50000},null,{"$f":"SUM(E18:F18)","v":50000},null,"販売費及び一般管理費",{"$f":"IF(C18=\"\",\"\",C18)","v":"租税公課"},{"$f":"売上・経費の法人への移替!M18","v":0},null,{"$f":"SUM(K18:L18)","v":0}]
[null,null,{"$f":"IF(経費の増減!C19=\"\",\"\",経費の増減!C19)","v":"荷造運賃"},9,{"$f":"売上・経費の法人への移替!G19","v":354600},null,354600,null,null,{"$f":"IF(C19=\"\",\"\",C19)","v":"荷造運賃"},{"$f":"売上・経費の法人への移替!M19","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C20=\"\",\"\",経費の増減!C20)","v":"水道光熱費"},10,{"$f":"売上・経費の法人への移替!G20","v":120852},null,120852,null,null,"水道光熱費",{"$f":"売上・経費の法人への移替!M20","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C21=\"\",\"\",経費の増減!C21)","v":"旅費交通費"},11,{"$f":"売上・経費の法人への移替!G21","v":546717},null,546717,null,null,"旅費交通費",{"$f":"売上・経費の法人への移替!M21","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C22=\"\",\"\",経費の増減!C22)","v":"通信費"},12,{"$f":"売上・経費の法人への移替!G22","v":376521},null,376521,null,null,"通信費",{"$f":"売上・経費の法人への移替!M22","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C23=\"\",\"\",経費の増減!C23)","v":"広告宣伝費"},13,{"$f":"売上・経費の法人への移替!G23","v":323500},null,323500,null,null,"広告宣伝費",{"$f":"売上・経費の法人への移替!M23","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C24=\"\",\"\",経費の増減!C24)","v":"接待交際費"},14,{"$f":"売上・経費の法人への移替!G24","v":450000},null,450000,null,null,"接待交際費",{"$f":"売上・経費の法人への移替!M24","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C25=\"\",\"\",経費の増減!C25)","v":"損害保険料"},15,{"$f":"売上・経費の法人への移替!G25","v":20000},null,20000,null,null,"損害保険料",{"$f":"売上・経費の法人への移替!M25","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C26=\"\",\"\",経費の増減!C26)","v":"修繕費"},16,{"$f":"売上・経費の法人への移替!G26","v":0},null,0,null,null,"修繕費",{"$f":"売上・経費の法人への移替!M26","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C27=\"\",\"\",経費の増減!C27)","v":"消耗品費"},17,{"$f":"売上・経費の法人への移替!G27","v":750000},null,750000,null,null,"消耗品費",{"$f":"売上・経費の法人への移替!M27","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C28=\"\",\"\",経費の増減!C28)","v":"減価償却費"},18,{"$f":"売上・経費の法人への移替!G28","v":300000},null,300000,null,null,"減価償却費",{"$f":"売上・経費の法人への移替!M28","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C29=\"\",\"\",経費の増減!C29)","v":"福利厚生費"},19,{"$f":"売上・経費の法人への移替!G29","v":0},null,0,null,null,"福利厚生費",{"$f":"売上・経費の法人への移替!M29","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C30=\"\",\"\",経費の増減!C30)","v":"給与賃金"},20,{"$f":"売上・経費の法人への移替!G30","v":0},null,0,null,null,"給与賃金",{"$f":"売上・経費の法人への移替!M30","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C31=\"\",\"\",経費の増減!C31)","v":"外注工賃"},21,{"$f":"売上・経費の法人への移替!G31","v":1115810},null,1115810,null,null,"外注工賃",{"$f":"売上・経費の法人への移替!M31","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C32=\"\",\"\",経費の増減!C32)","v":"利子割引料"},22,{"$f":"売上・経費の法人への移替!G32","v":0},null,0,null,null,"利子割引料",{"$f":"売上・経費の法人への移替!M32","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C33=\"\",\"\",経費の増減!C33)","v":"貸倒金"},23,{"$f":"売上・経費の法人への移替!G33","v":430000},null,430000,null,null,"貸倒金",{"$f":"売上・経費の法人への移替!M33","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C34=\"\",\"\",経費の増減!C34)","v":"支払手数料"},24,{"$f":"売上・経費の法人への移替!G34","v":0},null,0,null,null,"支払手数料",{"$f":"売上・経費の法人への移替!M34","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C35=\"\",\"\",経費の増減!C35)","v":"車両費"},25,{"$f":"売上・経費の法人への移替!G35","v":600000},null,600000,null,null,"車両費",{"$f":"売上・経費の法人への移替!M35","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C36=\"\",\"\",経費の増減!C36)","v":"消費税"},26,{"$f":"売上・経費の法人への移替!G36","v":250000},null,250000,null,null,"消費税",{"$f":"売上・経費の法人への移替!M36","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C37=\"\",\"\",経費の増減!C37)","v":"税理士顧問料"},27,{"$f":"売上・経費の法人への移替!G37","v":330000},null,330000,null,null,"税理士顧問料",{"$f":"売上・経費の法人への移替!M37","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C38=\"\",\"\",経費の増減!C38)","v":"賃借料"},28,{"$f":"売上・経費の法人への移替!G38","v":0},null,0,null,null,"賃借料",{"$f":"売上・経費の法人への移替!M38","v":0},1200000,1200000]
[null,null,{"$f":"IF(経費の増減!C39=\"\",\"\",経費の増減!C39)","v":""},29,{"$f":"売上・経費の法人への移替!G39","v":0},null,0,null,null,"",{"$f":"売上・経費の法人への移替!M39","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C40=\"\",\"\",経費の増減!C40)","v":""},30,{"$f":"売上・経費の法人への移替!G40","v":330000},null,330000,null,null,"",{"$f":"売上・経費の法人への移替!M40","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C41=\"\",\"\",経費の増減!C41)","v":"雑費"},31,{"$f":"売上・経費の法人への移替!G41","v":182000},null,182000,null,null,"雑費",{"$f":"売上・経費の法人への移替!M41","v":0},null,0]
[null,null,"計",32,{"$f":"SUM(E18:E41)","v":6530000},null,{"$f":"SUM(G18:G41)","v":6530000},null,null,"法定福利費",{"$f":"給与の情報!R43","v":162456},null,162456]
[null,null,"差引金額",33,{"$f":"SUM(E17-E42)","v":3070000},null,{"$f":"SUM(G17-G42)","v":4270000},null,null,"役員報酬",{"$f":"給与の情報!R12","v":3738000},null,3738000]
["各種引当金・準備金","繰戻額等",{"$f":"IF(経費の増減!C44=\"\",\"\",経費の増減!C44)","v":"貸倒引当金"},34,{"$f":"売上・経費の法人への移替!G44","v":0},null,{"$f":"SUM(E44:F44)","v":0},null,null,"貸倒引当金繰入額",{"$f":"売上・経費の法人への移替!M44","v":0},null,0]
[null,null,{"$f":"IF(経費の増減!C45=\"\",\"\",経費の増減!C45)","v":""},35,{"$f":"売上・経費の法人への移替!G45","v":0},null,{"$f":"SUM(E45:F45)","v":0},null,null,"販売費及び一般管理費計",{"$f":"SUM(K18:K44)","v":3900456},null,{"$f":"SUM(M18:M44)","v":5100456}]
[null,null,{"$f":"IF(経費の増減!C46=\"\",\"\",経費の増減!C46)","v":""},36,{"$f":"売上・経費の法人への移替!G46","v":0},null,{"$f":"SUM(E46:F46)","v":0},null,"営業利益",null,{"$f":"K17-K45","v":2299544},null,{"$f":"M17-M45","v":1099544}]
[null,null,"計",37,{"$f":"SUM(E44:E46)","v":0},null,{"$f":"SUM(G44:G46)","v":0},null,"営外収益",null,null,null,{"$f":"SUM(K47:L47)","v":0}]
[null,"繰入額等",{"$f":"IF(経費の増減!C48=\"\",\"\",経費の増減!C48)","v":"専従者給与"},38,{"$f":"売上・経費の法人への移替!G48","v":1020000},null,{"$f":"SUM(E48:F48)","v":1020000},null,null,null,null,null,{"$f":"SUM(K48:L48)","v":0}]
[null,null,{"$f":"IF(経費の増減!C49=\"\",\"\",経費の増減!C49)","v":"貸倒引当金"},39,{"$f":"売上・経費の法人への移替!G49","v":0},null,{"$f":"SUM(E49:F49)","v":0},null,null,null,null,null,{"$f":"SUM(K49:L49)","v":0}]
[null,null,{"$f":"IF(経費の増減!C50=\"\",\"\",経費の増減!C50)","v":""},40,{"$f":"売上・経費の法人への移替!G50","v":0},null,{"$f":"SUM(E50:F50)","v":0},null,null,"計",{"$f":"SUM(K47:K49)","v":0},null,{"$f":"SUM(M47:M49)","v":0}]
[null,null,{"$f":"IF(経費の増減!C51=\"\",\"\",経費の増減!C51)","v":""},41,{"$f":"売上・経費の法人への移替!G51","v":0},null,{"$f":"SUM(E51:F51)","v":0},null,"営外費用",null,null,null,{"$f":"SUM(K51:L51)","v":0}]
[null,null,"計",42,{"$f":"SUM(E48:E51)","v":1020000},null,{"$f":"SUM(G48:G51)","v":1020000},null,null,null,null,null,{"$f":"SUM(K52:L52)","v":0}]
[null,null,"青色特別控除前の所得金額",43,{"$f":"SUM(E43+E47-E52)","v":2050000},null,{"$f":"SUM(G43+G47-G52)","v":3250000},null,null,null,null,null,{"$f":"SUM(K53:L53)","v":0}]
[null,null,null,null,null,null,null,null,null,"計",{"$f":"SUM(K51:K53)","v":0},null,{"$f":"SUM(M51:M53)","v":0}]
[null,null,null,null,null,null,null,null,"経常利益",null,{"$f":"K46+K50-K54","v":2299544},null,{"$f":"M46+M50-M54","v":1099544}]
["※法人・個人間での外注などの取引金額を入力します。",null,null,null,null,null,null,null,"特別利益",null,null,null,{"$f":"SUM(K56:L56)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K57:L57)","v":0}]
[null,null,null,null,null,null,null,null,null,"計",{"$f":"SUM(K56:K57)","v":0},null,{"$f":"SUM(M56:M57)","v":0}]
[null,null,null,null,null,null,null,null,"特別損失",null,null,null,{"$f":"SUM(K59:L59)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K60:L60)","v":0}]
[null,null,null,null,null,null,null,null,null,"計",{"$f":"SUM(K59:K60)","v":0},null,{"$f":"SUM(M59:M60)","v":0}]
[null,null,null,null,null,null,null,null,"税引前当期純利益",null,{"$f":"K55+K58-K61","v":2299544},null,{"$f":"M55+M58-M61","v":1099544}]

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[]
[]
[]
[]
["１、所得の計算（別表４）",null,null,null,"２、 法人税の計算",null,null,"５、県民税の計算",null,null,"６、納税見込額"]
[{"$f":"\"税引前当期利益\"","v":"税引前当期利益"},null,{"$f":"税前ＰＬの組替!M62","v":1099544},null,"所得金額",{"$f":"C35","v":1099544},null,"法人事業税",null,null,"法人税",{"$f":"F15","v":164800}]
["加　　算",null,null,null,"800万以下の金額",{"$f":"IF(F6<=0,0,IF($F$6<=8000000,ROUNDDOWN($F$6/1000,0)*1000,8000000))","v":1099000},null,"400万以下の金額",{"$f":"IF(F6<=0,0,IF($F$6<=4000000,ROUNDDOWN($F$6/1000,0)*1000,4000000))","v":1099000},null,"地方法人税",{"$f":"F21","v":16800}]
[null,null,null,null,"800万超の金額",{"$f":"IF($F$6>8000000,ROUNDDOWN(($F$6-8000000)/1000,0)*1000,0)","v":0},null,"800万以下の金額",{"$f":"IF($F$6<=4000000,0,IF($F$6<=8000000,ROUNDDOWN(($F$6-4000000)/1000,0)*1000,4000000))","v":0},null,{"$f":"H16","v":"法人事業税"},{"$f":"I16","v":38400}]
[null,null,null,null,"800万までの税率",0.15,null,"800万超の金額",{"$f":"IF(F6<=8000000,0,ROUNDDOWN((F6-8000000)/1000,0)*1000)","v":0},null,{"$f":"H23","v":"法人県民税"},{"$f":"I23","v":21600}]
[null,null,null,null,"800万超の税率",0.23400000000000001,null,"400万以下の税率",3.5000000000000003E-2,null,{"$f":"H35","v":"特別法人事業税"},{"$f":"I35","v":14200}]
[null,null,null,null,"800万までの税額",{"$f":"ROUNDDOWN((F7*F9)/100,0)*100","v":164800},null,"800万以下の税率",5.2999999999999999E-2,null,{"$f":"E31","v":"法人市民税"},{"$f":"F31","v":59800}]
[null,null,null,null,"800万超の税額",{"$f":"ROUNDDOWN((F8*F10)/100,0)*100","v":0},null,"800万超の税率",7.0000000000000007E-2,null,"合計納税額",{"$f":"SUM(L6:L11)","v":315600}]
[null,null,null,null,"法人税額",{"$f":"SUM(F11:F12)","v":164800},null,"400万以下の税額",{"$f":"ROUNDDOWN(I7*I10/100,0)*100","v":38400}]
[null,null,null,null,"法人税額特別控除額",null,null,"800万以下の税額",{"$f":"ROUNDDOWN(I8*I11/100,0)*100","v":0}]
[null,null,null,null,"差引法人税額",{"$f":"ROUNDDOWN(SUM(F13-F14),-2)","v":164800},null,"800万超の税額",{"$f":"ROUNDDOWN(I9*I12/100,0)*100","v":0}]
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[null,null,null,null,"３、地方法人税の計算",null,null,"法人県民税"]
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