{"text_format":"1","workbook":"xlsx","n_sheets":6,"sheets":["ＴＯＰ","基本情報","対策後の決算書","対策前の法人税等","対策後の法人税等","まとめ"],"not_rendered":{"charts":3,"images":22,"macros":1,"external_links":0,"defined_names":2,"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"}

{"sheet":"ＴＯＰ","index":0,"n_rows":28,"n_cols":6,"rows_kept":28,"cut":false,"hidden":false,"merged":[[0,0,0,5]]}
[]
[]
[]
[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,"会社名と前事業年度終了日を入力してください"]
[]
[null,null,null,null,null,"対策前の損益計算書の数字と、決算対策の数字、決算対策の内容を入力します。"]
[]
[null,null,null,null,null,"決算対策前の法人税などの納税見込額を計算します。税率・均等割額はこちらで入力します"]
[]
[null,null,null,null,null,"決算対策後の数字をもとに、法人税などの納税見込額を計算します"]
[]
[null,null,null,null,null,"決算対策前と決算対策後の損益計算書と法人税などの見込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,null,"保護パスワードは、左の本の背面の"]
[null,null,null,"２つめのバーコードの数字"]
[null,null,null,"（1920で始まる１３ケタの数字（半角））"]
[null,null,null,"になっています。"]
[null,null,null,"ご活用いただけるようでしたら"]
[null,null,null,"ぜひ本書もお求めください。"]

{"sheet":"基本情報","index":1,"n_rows":10,"n_cols":3,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[null,"会社名を入力","株式会社今野デザイン"]
[]
[null,"事業年度終了日を入力","2013-09-30"]

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["損益計算書の決算予測と決算対策の入力"]
[]
[]
["勘　　定　　科　　目",null,null,null,null,"決算額","決算対策額","調整後の金額","決算対策の内容"]
[]
["経常損益","営業損益","売上高","売上高",null,29235176,null,{"$f":"SUM(F6:G6)","v":29235176}]
[null,null,null,null,null,null,null,{"$f":"SUM(F7:G7)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(F8:G8)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(F9:G9)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(F10:G10)","v":0}]
[null,null,null,"売上高合計",null,{"$f":"SUM(F6:F10)","v":29235176},null,{"$f":"SUM(H6:H10)","v":29235176}]
[null,null,"売上原価","期首棚卸高",null,null,null,{"$f":"SUM(F12:G12)","v":0}]
[null,null,null,"仕入高",null,null,null,0]
[null,null,null,"",null,null,null,0]
[null,null,null,"",null,null,null,0]
[null,null,null,"",null,null,null,0]
[null,null,null,"",null,null,null,0]
[null,null,null,"",null,null,null,0]
[null,null,null,"期末棚卸高",null,null,null,0]
[null,null,null,"売上原価",null,{"$f":"SUM(F12:F19)","v":0},null,{"$f":"SUM(H12:H19)","v":0}]
[null,null,"売上総損益金額",null,null,{"$f":"F11-F20","v":29235176},null,{"$f":"H11-H20","v":29235176}]
[null,null,"(売上総利益率）",null,null,{"$f":"IF(F11<=0,0,F21/F11)","v":1},null,{"$f":"IF(H11<=0,0,H21/H11)","v":1}]
[null,null,"販売費及び一般管理費","人件費","役員報酬",13200000,null,{"$f":"SUM(F23:G23)","v":13200000}]
[null,null,null,null,"給料手当",0,null,0]
[null,null,null,null,"賞与",0,null,0]
[null,null,null,null,"退職金",0,null,0]
[null,null,null,null,"法定福利費",1802067,null,1802067]
[null,null,null,null,"",0,null,0]
[null,null,null,null,"",0,null,0]
[null,null,null,null,"",0,null,0]
[null,null,null,null,"人件費小計",{"$f":"SUM(F23:F30)","v":15002067},null,{"$f":"SUM(H23:H30)","v":15002067}]
[null,null,null,"その他の経費","外注費",2873224,null,{"$f":"SUM(F32:G32)","v":2873224}]
[null,null,null,null,"広告宣伝費",600000,null,600000]
[null,null,null,null,"交際費",397840,null,397840]
[null,null,null,null,"会議費",56948,null,56948]
[null,null,null,null,"旅費交通費",755580,null,755580]
[null,null,null,null,"通信費",467878,null,467878]
[null,null,null,null,"消耗品費",553031,220000,773031,"パソコン１台購入"]
[null,null,null,null,"事務用品費",0,null,0]
[null,null,null,null,"水道光熱費",195811,null,195811]
[null,null,null,null,"新聞図書費",230199,null,230199]
[null,null,null,null,"諸会費",30000,null,30000]
[null,null,null,null,"支払手数料",106900,null,106900]
[null,null,null,null,"車両費",291432,null,291432]
[null,null,null,null,"地代家賃",1440000,1440000,2880000,"事務所家賃１年分前払い"]
[null,null,null,null,"賃借料",240000,null,240000]
[null,null,null,null,"リース料",0,null,0]
[null,null,null,null,"保険料",45000,960000,1005000,"倒産防止共済加入"]
[null,null,null,null,"租税公課",700000,null,700000]
[null,null,null,null,"研究開発費",0,null,0]
[null,null,null,null,"減価償却費",399996,null,399996]
[null,null,null,null,"長期前払費用償却",0,null,0]
[null,null,null,null,"雑費",191181,null,191181]
[null,null,null,null,"顧問料",420000,null,420000]
[null,null,null,null,"",0,null,0]
[null,null,null,null,"",0,null,0]
[null,null,null,null,"",0,null,0]
[null,null,null,null,"",0,null,0]
[null,null,null,null,"",0,null,0]
[null,null,null,null,"",0,null,0]
[null,null,null,"販売管理費計",null,{"$f":"SUM(F31:F60)","v":24997087},null,{"$f":"SUM(H31:H60)","v":27617087}]
[null,null,"営業損益金額",null,null,{"$f":"F21-F61","v":4238089},null,{"$f":"H21-H61","v":1618089}]
[null,"営業外損益","営業外収益","受取利息",null,3240,null,{"$f":"SUM(F63:G63)","v":3240}]
[null,null,null,"受取配当金",null,null,null,{"$f":"SUM(F64:G64)","v":0}]
[null,null,null,"",null,null,null,{"$f":"SUM(F65:G65)","v":0}]
[null,null,null,"",null,null,null,{"$f":"SUM(F66:G66)","v":0}]
[null,null,null,"雑収入",null,null,null,{"$f":"SUM(F67:G67)","v":0}]
[null,null,null,"営業外収益合計",null,{"$f":"SUM(F63:F67)","v":3240},null,{"$f":"SUM(H63:H67)","v":3240}]
[null,null,"営業外費用","支払利息",null,null,null,{"$f":"SUM(F69:G69)","v":0}]
[null,null,null,"貸倒損失",null,null,null,{"$f":"SUM(F70:G70)","v":0}]
[null,null,null,"",null,null,null,{"$f":"SUM(F71:G71)","v":0}]
[null,null,null,"",null,null,null,{"$f":"SUM(F72:G72)","v":0}]
[null,null,null,"雑損失",null,null,null,{"$f":"SUM(F73:G73)","v":0}]
[null,null,null,"営業外費用合計",null,{"$f":"SUM(F69:F73)","v":0},null,{"$f":"SUM(H69:H73)","v":0}]
[null,null,"経常損益金額",null,null,{"$f":"F62+F68-F74","v":4241329},null,{"$f":"H62+H68-H74","v":1621329}]
["特別損益",null,"特別利益",null,null,null,null,{"$f":"SUM(F76:G76)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(F77:G77)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(F78:G78)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(F79:G79)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(F80:G80)","v":0}]
[null,null,null,"特別利益合計",null,{"$f":"SUM(F76:F80)","v":0},null,{"$f":"SUM(H76:H80)","v":0}]
[null,null,"特別損失",null,null,null,null,{"$f":"SUM(F82:G82)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(F83:G83)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(F84:G84)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(F85:G85)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(F86:G86)","v":0}]
[null,null,null,"特別損失合計",null,{"$f":"SUM(F82:F86)","v":0},null,{"$f":"SUM(H82:H86)","v":0}]
[null,null,"税引前当期利益金額",null,null,{"$f":"F75+F81-F87","v":4241329},null,{"$f":"H75+H81-H87","v":1621329}]
[]
[null,null,null,null,{"$f":"SUMIF(E6:S87,\"交際費\",H6:H87)","v":397840}]
[null,null,null,null,{"$f":"SUMIF(E6:S87,\"接待費\",H6:H87)","v":0}]
[null,null,null,null,{"$f":"SUMIF(E6:S87,\"接待交際費\",H6:H87)","v":0}]
[null,null,null,null,{"$f":"SUMIF(E6:S87,\"交際接待費\",H6:H87)","v":0}]
[null,null,null,null,{"$f":"SUM(E90:E92)","v":397840}]

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["対策前の法人税等の計算"]
[]
["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、今期納税見込額"]
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["加　　算","交際費損金不算入額",39784,null,"800万以下の金額",{"$f":"IF(F4<=0,0,IF($F$4<=8000000,ROUNDDOWN($F$4/1000,0)*1000,8000000))","v":4281000},null,"400万以下の金額",{"$f":"IF(F4<=0,0,IF($F$4<=4000000,ROUNDDOWN($F$4/1000,0)*1000,4000000))","v":4000000},null,{"$f":"E18","v":"復興特別法人税"},{"$f":"F18","v":64200}]
[null,null,null,null,"800万超の金額",{"$f":"IF($F$4>8000000,ROUNDDOWN(($F$4-8000000)/1000,0)*1000,0)","v":0},null,"800万以下の金額",{"$f":"IF($F$4<=4000000,0,IF($F$4<=8000000,ROUNDDOWN(($F$4-4000000)/1000,0)*1000,4000000))","v":281000},null,{"$f":"H14","v":"法人事業税"},{"$f":"I14","v":119200}]
[null,null,null,null,"800万までの税率",0.15,null,"800万超の金額",{"$f":"IF(F4<=8000000,0,ROUNDDOWN((F4-8000000)/1000,0)*1000)","v":0},null,{"$f":"H21","v":"法人県民税"},{"$f":"I21","v":52100}]
[null,null,null,null,"800万超の税率",0.255,null,"400万以下の税率",2.7E-2,null,{"$f":"H33","v":"地方法人特別税"},{"$f":"I33","v":96500}]
[null,null,null,null,"800万までの税額",{"$f":"ROUNDDOWN((F5*F7)/100,0)*100","v":642100},null,"800万以下の税率",0.04,null,{"$f":"E28","v":"法人市民税"},{"$f":"F28","v":128900}]
[null,null,null,null,"800万超の税額",{"$f":"ROUNDDOWN((F6*F8)/100,0)*100","v":0},null,"800万超の税率",5.2999999999999999E-2,null,"納税額小計",{"$f":"SUM(L4:L9)","v":1103000}]
[null,null,null,null,"法人税額",{"$f":"SUM(F9:F10)","v":642100},null,"400万以下の税額",{"$f":"ROUNDDOWN(I5*I8/100,0)*100","v":108000},null,"予定納税額"]
[null,null,null,null,"法人税額特別控除額",null,null,"800万以下の税額",{"$f":"ROUNDDOWN(I6*I9/100,0)*100","v":11200},null,"合計納税額",{"$f":"L10-L11","v":1103000}]
[null,null,null,null,"差引法人税額",{"$f":"ROUNDDOWN(SUM(F11-F12),-2)","v":642100},null,"800万超の税額",{"$f":"ROUNDDOWN(I7*I10/100,0)*100","v":0}]
[null,null,null,null,null,null,null,"法人事業税",{"$f":"SUM(I11:I13)","v":119200}]
[null,null,null,null,"３、復興特別法人税の計算",null,null,"法人県民税"]
[null,null,null,null,"課税標準法人税額",{"$f":"F13","v":642100},null,"法人税額",{"$f":"ROUNDDOWN(F13/1000,0)*1000","v":642000}]
[null,{"$f":"\"加算小計\"","v":"加算小計"},{"$f":"SUM(C5:C16)","v":39784},null,"税率",0.1,null,"法人税割税率",0.05]
["減　　算","受取配当等の益金不算入額",0,null,"復興特別法人税",{"$f":"ROUNDDOWN(F16*F17,-2)","v":64200},null,"法人税割額",{"$f":"ROUNDDOWN((I16*I17)/100,0)*100","v":32100}]
[null,"納税充当金支出事業税等",0,null,null,null,null,"法人均等割額",20000]
[null,null,null,null,"４、市民税の計算",null,null,"法人税均等割",{"$f":"SUM(I19)","v":20000}]
[null,null,null,null,"法人税割",null,null,"法人県民税",{"$f":"I18+I20","v":52100}]
[null,null,null,null,{"$f":"H16","v":"法人税額"},{"$f":"I16","v":642000},null,"地方法人特別税（国税）"]
[null,null,null,null,"法人税割税率",0.123,null,"400万以下の金額",{"$f":"IF(F4<=0,0,IF($F$4<=4000000,ROUNDDOWN($F$4/1000,0)*1000,4000000))","v":4000000}]
[null,null,null,null,"法人税割税額",{"$f":"ROUNDDOWN(F22*F23/100,0)*100","v":78900},null,"800万以下の金額",{"$f":"IF($F$4<=4000000,0,IF($F$4<=8000000,ROUNDDOWN(($F$4-4000000)/1000,0)*1000,4000000))","v":281000}]
[null,null,null,null,"法人税均等割",null,null,"800万超の金額",{"$f":"IF(F4<=8000000,0,ROUNDDOWN((F4-8000000)/1000,0)*1000)","v":0}]
[null,null,null,null,"法人均等割額",50000,null,"400万以下の税率",2.7E-2]
[null,null,null,null,"法人税均等割",{"$f":"SUM(F26)","v":50000},null,"800万以下の税率",0.04]
[null,null,null,null,"法人市民税",{"$f":"F24+F27","v":128900},null,"800万超の税率",5.2999999999999999E-2]
[null,null,null,null,null,null,null,"400万以下の税額",{"$f":"ROUNDDOWN(I23*I26/100,0)*100","v":108000}]
[null,"減算小計",{"$f":"SUM(C18:C29)","v":0},null,null,null,null,"800万以下の税額",{"$f":"ROUNDDOWN(I24*I27/100,0)*100","v":11200}]
["今期予測所得金額",null,{"$f":"C4+C17-C30","v":4281113},null,null,null,null,"800万超の税額",{"$f":"ROUNDDOWN(I25*I28/100,0)*100","v":0}]
["繰越欠損金額",null,null,null,null,null,null,"基準法人所得割額",{"$f":"SUM(I29:I31)","v":119200}]
["所得金額再計",null,{"$f":"IF(C31-C32<0,0,C31-C32)","v":4281113},null,null,null,null,"地方法人特別税",{"$f":"ROUNDDOWN(I32*0.81,-2)","v":96500}]

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["対策後の法人税等の計算"]
[]
["１、所得の計算（別表４）",null,null,null,"２、 法人税の計算",null,null,"４、県民税の計算",null,null,"５、今期納税見込額"]
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[{"$f":"基本情報!C8&\"様\"","v":"株式会社今野デザイン様"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"小林敬幸税理士事務所"]
[{"$f":"基本情報!C10","v":"2013-09-30"}]
["決算対策を行った場合の納税額の変化"]
[]
["１．損益計算書の比較",null,null,null,null,null,null,null,null,null,"２．税額の比較"]
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