{"text_format":"1","workbook":"xlsx","n_sheets":7,"sheets":["ＴＯＰ","取込データ","データ基礎","弥生インポート形式仕訳日記帳","勘定科目テーブル","課税区分テーブル","作業シート"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":0,"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":15,"n_cols":14,"rows_kept":15,"cut":false,"hidden":false,"merged":[[1,1,3,12],[7,4,7,13],[9,4,9,13],[5,4,5,13]]}
[]
[]
[]
[]
[]
[null,null,null,null,"ＰＣＡ会計の仕訳日記帳から、弥生インポート形式の仕訳日記帳を生成します。"]
[]
[null,null,null,null,"ＰＣＡ会計と弥生会計の勘定科目コードと勘定科目を管理するマスターテーブルです"]
[]
[null,null,null,null,"ＰＣＡ会計と弥生会計の消費税区分を管理するマスターテーブルです"]
[]
[null,"※使用上の注意"]
[null,"　　弥生会計にインポートする前に、絶対バックアップをとってからインポートするようお願いします。"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"提供：小林敬幸税理士事務所"]

{"sheet":"取込データ","index":1,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"データ基礎","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"弥生インポート形式仕訳日記帳","index":3,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"勘定科目テーブル","index":4,"n_rows":303,"n_cols":5,"rows_kept":303,"cut":false,"hidden":false,"merged":[[10,1,10,2],[10,3,11,3]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"ＰＣＡ会計",null,null,"弥生会計"]
[null,"勘定科目コード","勘定科目",null,"勘定科目"]
[null,111,"現金","→","現金"]
[null,112,"小口現金","→","小口現金"]
[null,121,"当座預金","→","当座預金"]
[null,131,"普通預金","→","普通預金"]
[null,139,"納税準備預金","→","納税準備預金"]
[null,140,"貯蓄預金","→","貯蓄預金"]
[null,141,"通知預金","→","通知預金"]
[null,142,"他流動性預金","→","他流動性預金"]
[null,143,"定期預金","→","定期預金"]
[null,148,"定期積金","→","定期積金"]
[null,149,"他固定性預金","→","他固定性預金"]
[null,150,"受取手形","→","受取手形"]
[null,152,"売掛金","→","売掛金"]
[null,159,"貸倒引当金","→","貸倒引当金(売)"]
[null,161,"有価証券","→","有価証券"]
[null,171,"商品","→","商品"]
[null,175,"製品","→","製品"]
[null,176,"原材料","→","原材料"]
[null,177,"仕掛品","→","仕掛品"]
[null,178,"貯蔵品","→","貯蔵品"]
[null,181,"前渡金","→","前渡金"]
[null,182,"立替金","→","立替金"]
[null,183,"短期貸付金","→","短期貸付金"]
[null,184,"未収入金","→","未収入金"]
[null,185,"前払費用","→","前払費用"]
[null,186,"繰延税金資産","→","繰延税金資産(流)"]
[null,187,"仮払金","→","仮払金"]
[null,188,"他流動資産","→","他流動資産"]
[null,191,"仮払消費税等","→","仮払消費税"]
[null,197,"未収消費税等","→","未収消費税等"]
[null,199,"貸倒引当金","→","貸倒引当金(他)"]
[null,211,"建物","→","建物"]
[null,212,"建物付属設備","→","附属設備"]
[null,213,"構築物","→","構築物"]
[null,214,"機械装置","→","機械装置"]
[null,215,"車両運搬具","→","車両運搬具"]
[null,216,"工具器具備品","→","工具器具備品"]
[null,218,"他有形固定資産","→","他有形固定資産"]
[null,221,"土地","→","土地"]
[null,222,"建設仮勘定","→","建設仮勘定"]
[null,229,"減価償却累計","→","減価償却累計額"]
[null,229,"減価償却累計額","→","減価償却累計額"]
[null,230,"減損損失累計","→","減損損失累計"]
[null,230,"減損損失累計額","→","減損損失累計額"]
[null,231,"借地権","→","借地権"]
[null,232,"電話加入権","→","電話加入権"]
[null,233,"他無形固定資産","→","他無形固定資産"]
[null,239,"償却累計額","→","償却累計額"]
[null,240,"減損損失累計額","→","減損損失累計額"]
[null,241,"投資有価証券","→","投資有価証券"]
[null,242,"出資金","→","出資金"]
[null,243,"長期貸付金","→","長期貸付金"]
[null,244,"差入保証金","→","差入保証金"]
[null,245,"長期前払費用","→","長期前払費用"]
[null,246,"繰延税金資産","→","繰延税金資産(固)"]
[null,247,"その他の投資","→","その他の投資"]
[null,248,"保険積立金","→","保険積立金"]
[null,259,"貸倒引当金","→","貸倒引当金(投)"]
[null,291,"他繰延資産","→","他繰延資産"]
[null,301,"支払手形","→","支払手形"]
[null,312,"買掛金","→","買掛金"]
[null,321,"短期借入金","→","短期借入金"]
[null,322,"未払金","→","未払金"]
[null,323,"未払費用","→","未払費用"]
[null,324,"前受金","→","前受金"]
[null,325,"前受収益","→","前受収益"]
[null,326,"預り金","→","預り金"]
[null,327,"未払事業税等","→","未払事業税等"]
[null,328,"未払法人税等","→","未払法人税等"]
[null,329,"繰延税金負債","→","繰延税金負債(流)"]
[null,331,"仮受金","→","仮受金"]
[null,332,"他流動負債","→","他流動負債"]
[null,335,"仮受消費税等","→","仮受消費税"]
[null,336,"未払消費税等","→","未払消費税等"]
[null,337,"賞与引当金","→","賞与引当金"]
[null,338,"割引手形","→","割引手形"]
[null,339,"裏書手形","→","裏書手形"]
[null,341,"長期借入金","→","長期借入金"]
[null,342,"繰延税金負債","→","繰延税金負債(固)"]
[null,351,"他固定負債","→","他固定負債"]
[null,359,"退職給付引当金","→","退職給付引当金"]
[null,362,"他引当金","→","他引当金"]
[null,411,"資本金","→","資本金"]
[null,421,"資本準備金","→","資本準備金"]
[null,422,"資本金減少差益","→","資本金及び準備金減少差益"]
[null,423,"自己株処分差益","→","自己株処分差益"]
[null,431,"利益準備金","→","利益準備金"]
[null,432,"別途積立金","→","別途積立金"]
[null,437,"前期繰越損益","→","繰越利益"]
[null,437,"繰越利益剰余金","→","繰越利益"]
[null,441,"土地再評価差額","→","土地再評価差額金"]
[null,442,"株式等評価差額","→","その他有価証券評価差額金"]
[null,442,"他有価評価差額","→","その他有価証券評価差額金"]
[null,443,"自己株式","→","自己株式"]
[null,451,"本店","→","本店"]
[null,452,"支店","→","支店"]
[null,511,"売上高","→","売上高"]
[null,517,"非課税売上高","→","非課税売上高"]
[null,521,"売上値引戻り高","→","売上値引戻り高"]
[null,523,"売上割戻し高","→","売上割戻し高"]
[null,531,"期首商品棚卸高","→","期首商品棚卸高"]
[null,541,"商品仕入高","→","仕入高"]
[null,544,"非課税仕入高","→","非課税仕入高"]
[null,551,"仕入値引戻し高","→","仕入値引戻し高"]
[null,553,"仕入割戻し高","→","仕入割戻し高"]
[null,561,"期末商品棚卸高","→","期末商品棚卸高"]
[null,571,"期首製品棚卸高","→","期首製品棚卸高"]
[null,591,"期末製品棚卸高","→","期末製品棚卸高"]
[null,601,"(製)期首原材料","→","[製]期首材料棚卸高"]
[null,611,"(製)原材料仕入","→","[製]材料仕入高"]
[null,616,"(製)非課材料仕","→","(製)非課材料仕"]
[null,621,"(製)原材仕値引","→","(製)原材仕値引"]
[null,628,"(製)材料割戻し","→","[製]仕入割戻高"]
[null,631,"(製)期末材棚卸","→","[製]期末材料棚卸高"]
[null,641,"(製)賃金","→","[製]給料手当"]
[null,642,"(製)賞与","→","[製]賞与"]
[null,643,"(製)雑給","→","[製]雑給"]
[null,644,"(製)退職金","→","[製]退職金"]
[null,645,"(製)法定福利費","→","[製]法定福利費"]
[null,646,"(製)福利厚生費","→","[製]福利厚生費"]
[null,647,"(製)他の労務費","→","(製)他の労務費"]
[null,651,"(製)外注加工費","→","[製]外注加工費"]
[null,661,"(製)他製造経費","→","(製)他製造経費"]
[null,671,"(製)動力用光熱","→","[製]動力費"]
[null,672,"(製)賃借料","→","[製]賃借料"]
[null,673,"(製)保険料","→","[製]保険料"]
[null,674,"(製)修繕維持費","→","[製]修繕費"]
[null,675,"(製)減価償却費","→","[製]減価償却費"]
[null,676,"(製)運賃","→","[製]荷造運賃"]
[null,677,"(製)消耗品費","→","[製]消耗品費"]
[null,678,"(製)水道光熱費","→","[製]水道光熱費"]
[null,679,"(製)交際接待費","→","(製)交際接待費"]
[null,681,"(製)旅費交通費","→","[製]旅費交通費"]
[null,682,"(製)通信費","→","[製]通信費"]
[null,683,"(製)租税公課","→","[製]租税公課"]
[null,688,"(製)リース料","→","(製)リース料"]
[null,689,"(製)雑費","→","[製]雑費"]
[null,691,"(製)期首仕掛品","→","[製]期首仕掛品"]
[null,694,"(製)期末仕掛品","→","[製]期末仕掛品"]
[null,699,"(製)他勘定振替","→","[製]他勘定振替高"]
[null,711,"役員報酬","→","役員報酬"]
[null,712,"給与手当","→","給料手当"]
[null,713,"賞与","→","賞与"]
[null,721,"雑給","→","雑給"]
[null,722,"退職金","→","退職金"]
[null,723,"法定福利費","→","法定福利費"]
[null,724,"福利厚生費","→","福利厚生費"]
[null,725,"退職給付引繰入","→","退職給付繰入額"]
[null,726,"旅費交通費","→","旅費交通費"]
[null,727,"通信費","→","通信費"]
[null,728,"販売手数料","→","販売手数料"]
[null,731,"運賃","→","荷造運賃"]
[null,732,"広告宣伝費","→","広告宣伝費"]
[null,733,"交際接待費","→","交際費"]
[null,734,"会議費","→","会議費"]
[null,735,"燃料費","→","燃料費"]
[null,736,"水道光熱費","→","水道光熱費"]
[null,737,"消耗品費","→","消耗品費"]
[null,738,"租税公課","→","租税公課"]
[null,739,"新聞図書費","→","新聞図書費"]
[null,741,"支払手数料","→","支払手数料"]
[null,742,"諸会費","→","諸会費"]
[null,743,"寄付金","→","寄付金"]
[null,744,"リース料","→","リース料"]
[null,745,"外注費","→","外注費"]
[null,746,"支払報酬","→","支払報酬料"]
[null,747,"地代家賃","→","地代家賃"]
[null,751,"賃借料","→","賃借料"]
[null,752,"保険料","→","保険料"]
[null,753,"修繕維持費","→","修繕費"]
[null,754,"事務用消耗品費","→","事務用品費"]
[null,755,"他一般管理費","→","他一般管理費"]
[null,763,"減価償却費","→","減価償却費"]
[null,764,"貸倒引当金繰入","→","貸倒繰入額(販)"]
[null,765,"賞与引当金繰入","→","賞与引当金繰入"]
[null,781,"貸倒損失","→","貸倒損失(販)"]
[null,791,"雑費","→","雑費"]
[null,811,"受取利息","→","受取利息"]
[null,812,"受取配当金","→","受取配当金"]
[null,813,"他営業外収益","→","他営業外収益"]
[null,815,"有価証券売却益","→","有価証券売却益"]
[null,818,"仕入割引","→","仕入割引"]
[null,819,"雑収入","→","雑収入"]
[null,821,"支払利息","→","支払利息"]
[null,822,"他営業外費用","→","他営業外費用"]
[null,823,"有価証券売却損","→","有価証券売却損"]
[null,824,"手形売却損","→","手形売却損"]
[null,829,"貸倒損失","→","貸倒損失(外)"]
[null,859,"売上割引","→","売上割引"]
[null,899,"雑損失","→","雑損失"]
[null,911,"固定資産売却益","→","固定資産売却益"]
[null,912,"他特別利益","→","他特別利益"]
[null,914,"貸倒引当金戻入","→","貸倒引当金戻入"]
[null,915,"前期損益修正益","→","前期損益修正益"]
[null,918,"投資有価売却益","→","投資有価証券売却益"]
[null,919,"償却債権取立益","→","償却債権取立益"]
[null,921,"固定資産売却損","→","固定資産売却損"]
[null,922,"他特別損失","→","他特別損失"]
[null,924,"固定資産除却損","→","固定資産除却損"]
[null,925,"前期損益修正損","→","前期損益修正損"]
[null,927,"投資有価売却損","→","投資有価証券売却損"]
[null,928,"減損損失","→","減損損失"]
[null,931,"法人税等","→","法人税等"]
[null,932,"法人税等調整額","→","法人税等調整額"]
[null,951,"中間配当積取崩","→","繰越利益"]
[null,952,"中間配当額","→","繰越利益"]
[null,953,"利益準備金積立","→","繰越利益"]
[null,971,"(利)任積金取崩","→"]
[null,981,"(利)利益準備金","→"]
[null,982,"(利)株主配当金","→"]
[null,983,"(利)役員賞与金","→"]
[null,985,"(利)任意積立金","→"]
[null,999,"諸口","→"]
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{"sheet":"課税区分テーブル","index":5,"n_rows":166,"n_cols":16,"rows_kept":166,"cut":false,"hidden":false,"merged":[[10,4,11,4],[10,9,11,9],[10,14,11,14],[10,1,10,3],[10,12,10,13],[10,5,10,6]]}
[]
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[]
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[null,"ＰＣＡ会計",null,null,null,"弥生会計",null,null,null,null,null,null,"ＰＣＡ会計",null,null,"弥生会計"]
[null,"コード","略称","説明",null,"課税区分","税率",null,null,null,null,null,"数字","説明",null,"税込・税抜"]
[null,"00","対象外","消費税に関係ない科目","→","対象外","",null,null,null,null,null,0,"税計算しない","→","別"]
[null,"99","不明","不明","→","不明","",null,null,null,null,null,1,"内税自動計算","→","内"]
[null,"A0","非売上","非課税売上","→","非課売上","",null,null,null,null,null,2,"外税自動計算","→","外"]
[null,"B1","売上3%","課税売上3%","→","課税売上","3%",null,null,null,null,null,null,null,"→"]
[null,"B2","売上4.5%","課税売上4.5%","→","課税売上","4.5%"]
[null,"B3","売上5%","課税売上5%","→","課税売上","5%"]
[null,"B4","売上8%","課税売上8%","→","課税売上","8%"]
[null,"B5","売上10%","課税売上10%","→","課税売上","10%"]
[null,"B6","売上8%軽","課税売上8%（軽）","→","課税売上","軽減8%"]
[null,"C1","売返3%","課税売上返還3%","→","課税売返","3%"]
[null,"C2","売返4.5%","課税売上返還4.5%","→","課税売返","4.5%"]
[null,"C3","売返5%","課税売上返還5%","→","課税売返","5%"]
[null,"C4","売返8%","課税売上返還8%","→","課税売返","8%"]
[null,"C5","売返10%","課税売上返還10%","→","課税売返","10%"]
[null,"C6","売返8%軽","課税売上返還8%（軽）","→","課税売返","軽減8%"]
[null,"D1","貸倒3%","課税貸倒れ3%","→","課税売倒","3%"]
[null,"D2","貸倒4.5%","課税貸倒れ4.5%","→","課税売倒","4.5%"]
[null,"D3","貸倒5%","課税貸倒れ5%","→","課税売倒","5%"]
[null,"D4","貸倒8%","課税貸倒れ8%","→","課税売倒","8%"]
[null,"D5","貸倒10%","課税貸倒れ10%","→","課税売倒","10%"]
[null,"D6","貸倒8%軽","課税貸倒れ8%（軽）","→","課税売倒","軽減8%"]
[null,"E1","貸倒回収3%","課税貸倒れ回収3%","→","課税売回","3%"]
[null,"E2","貸倒回収4.5%","課税貸倒れ回収4.5%","→","課税売回","4.5%"]
[null,"E3","貸倒回収5%","課税貸倒れ回収5%","→","課税売回","5%"]
[null,"E4","貸倒回収8%","課税貸倒れ回収8%","→","課税売回","8%"]
[null,"E5","貸倒回収10%","課税貸倒れ回収10%","→","課税売回","10%"]
[null,"E6","貸倒回収8%軽","課税貸倒れ回収8%（軽）","→","課税売回","軽減8%"]
[null,"F0","輸出","輸出免税売上","→","輸出売上",""]
[null,"G0","非売返","非課税売上の返還","→","非課売返",""]
[null,"H0","輸出返","輸出免税売上の返還","→","輸出売返",""]
[null,"P0","非仕入","非課税仕入","→","非課仕入",""]
[null,"Q0","仕入免税等","課税仕入（共通・免税等）","→","対象外"]
[null,"Q1","仕入3%","課税仕入3%（共通）","→","共対仕入","3%"]
[null,"Q2","仕入4.5%","課税仕入4.5%（共通）","→","共対仕入","4.5%"]
[null,"Q3","仕入5%","課税仕入5%（共通）","→","共対仕入","5%"]
[null,"Q4","仕入8%","課税仕入8%（共通）","→","共対仕入","8%"]
[null,"Q5","仕入10%","課税仕入10%（共通）","→","共対仕入","10%"]
[null,"Q6","仕入8%軽","課税仕入8%（軽）（共通）","→","共対仕入","軽減8%"]
[null,"QA","仕入3%控80","課税仕入3%（共通・控除80%）","→","共対仕入","3%区分80%"]
[null,"QB","仕入5%控80","課税仕入5%（共通・控除80%）","→","共対仕入","5%区分80%"]
[null,"QC","仕入8%控80","課税仕入8%（共通・控除80%）","→","共対仕入","8%区分80%"]
[null,"QD","仕入10%控80","課税仕入10%（共通・控除80%）","→","共対仕入","10%区分80%"]
[null,"QE","仕入8%軽控80","課税仕入8%（軽・共通・控除80%）","→","共対仕入","軽減8%区分80%"]
[null,"R0","仕返免税等","課税仕入返還（共通・免税等）","→","対象外"]
[null,"R1","仕返3%","課税仕入返還3%（共通）","→","共対仕返","3%"]
[null,"R2","仕返4.5%","課税仕入返還4.5%（共通）","→","共対仕返","4.5%"]
[null,"R3","仕返5%","課税仕入返還5%（共通）","→","共対仕返","5%"]
[null,"R4","仕返8%","課税仕入返還8%（共通）","→","共対仕返","8%"]
[null,"R5","仕返10%","課税仕入返還10%（共通）","→","共対仕返","10%"]
[null,"R6","仕返8%軽","課税仕入返還8%（軽）（共通）","→","共対仕返","軽減8%"]
[null,"RA","仕返3%控80","課税仕入返還3%（共通・控除80%）","→","共対仕返","3%区分80%"]
[null,"RB","仕返5%控80","課税仕入返還5%（共通・控除80%）","→","共対仕返","5%区分80%"]
[null,"RC","仕返8%控80","課税仕入返還8%（共通・控除80%）","→","共対仕返","8%区分80%"]
[null,"RD","仕返10%控80","課税仕入返還10%（共通・控除80%）","→","共対仕返","10%区分80%"]
[null,"RE","仕返8%軽控80","課税仕入返還8%（軽・共通・控除80%）","→","共対仕返","軽減8%区分80%"]
[null,"S0","仕課免税等","課税売上対応課税仕入（免税等）","→"]
[null,"S1","仕入(課)3%","課税売上対応課税仕入3%","→","課対仕入","3%"]
[null,"S2","仕入(課)4.5%","課税売上対応課税仕入4.5%","→","課対仕入","4.5%"]
[null,"S3","仕入(課)5%","課税売上対応課税仕入5%","→","課対仕入","5%"]
[null,"S4","仕入(課)8%","課税売上対応課税仕入8%","→","課対仕入","8%"]
[null,"S5","仕入(課)10%","課税売上対応課税仕入10%","→","課対仕入","10%"]
[null,"S6","仕入(課)8%軽","課税売上対応課税仕入8%（軽）","→","課対仕入","軽減8%"]
[null,"SA","仕課3%控80","課税売上対応課税仕入3%（控除80%）","→","課対仕入","3%区分80%"]
[null,"SB","仕課5%控80","課税売上対応課税仕入5%（控除80%）","→","課対仕入","5%区分80%"]
[null,"SC","仕課8%控80","課税売上対応課税仕入8%（控除80%）","→","課対仕入","8%区分80%"]
[null,"SD","仕課10%控80","課税売上対応課税仕入10%（控除80%）","→","課対仕入","10%区分80%"]
[null,"SE","仕課8%軽控80","課税売上対応課税仕入8%（軽・控除80%）","→","課対仕入","軽減8%区分80%"]
[null,"T0","仕返課免税等","課税売上対応課税仕入返還（免税等）","→"]
[null,"T1","仕返(課)3%","課税売上対応課税仕入返還3%","→","課対仕返","3%"]
[null,"T2","仕返(課)4.5%","課税売上対応課税仕入返還4.5%","→","課対仕返","4.5%"]
[null,"T3","仕返(課)5%","課税売上対応課税仕入返還5%","→","課対仕返","5%"]
[null,"T4","仕返(課)8%","課税売上対応課税仕入返還8%","→","課対仕返","8%"]
[null,"T5","仕返(課)10%","課税売上対応課税仕入返還10%","→","課対仕返","10%"]
[null,"T6","仕返(課)8%軽","課税売上対応課税仕入返還8%（軽）","→","課対仕返","軽減8%"]
[null,"TA","仕返課3%控80","課税売上対応課税仕入返還3%（控除80%）","→","課対仕返","3%区分80%"]
[null,"TB","仕返課5%控80","課税売上対応課税仕入返還5%（控除80%）","→","課対仕返","5%区分80%"]
[null,"TC","仕返課8%控80","課税売上対応課税仕入返還8%（控除80%）","→","課対仕返","8%区分80%"]
[null,"TD","仕返課10%控80","課税売上対応課税仕入返還10%（控除80%）","→","課対仕返","10%区分80%"]
[null,"TE","仕返課8%軽控80","課税売上対応課税仕入返還8%（軽・控80%）","→","課対仕返","軽減8%区分80%"]
[null,"U0","仕非免税等","非課税売上対応課税仕入（免税等）","→"]
[null,"U1","仕入(非)3%","非課税売上対応課税仕入3%","→","非対仕入","3%"]
[null,"U2","仕入(非)4.5%","非課税売上対応課税仕入4.5%","→","非対仕入","4.5%"]
[null,"U3","仕入(非)5%","非課税売上対応課税仕入5%","→","非対仕入","5%"]
[null,"U4","仕入(非)8%","非課税売上対応課税仕入8%","→","非対仕入","8%"]
[null,"U5","仕入(非)10%","非課税売上対応課税仕入10%","→","非対仕入","10%"]
[null,"U6","仕入(非)8%軽","非課税売上対応課税仕入8%（軽）","→","非対仕入","軽減8%"]
[null,"UA","仕非3%控80","非課税売上対応課税仕入3%（控除80%）","→","非対仕入","3%区分80%"]
[null,"UB","仕非5%控80","非課税売上対応課税仕入5%（控除80%）","→","非対仕入","5%区分80%"]
[null,"UC","仕非8%控80","非課税売上対応課税仕入8%（控除80%）","→","非対仕入","8%区分80%"]
[null,"UD","仕非10%控80","非課税売上対応課税仕入10%（控除80%）","→","非対仕入","10%区分80%"]
[null,"UE","仕非8%軽控80","非課税売上対応課税仕入8%（軽・控除80%）","→","非対仕入","軽減8%区分80%"]
[null,"V0","仕返非免税等","非課税売上対応課税仕入返還（免税等）","→"]
[null,"V1","仕返(非)3%","非課税売上対応課税仕入の返還3%","→","非対仕返","3%"]
[null,"V2","仕返(非)4.5%","非課税売上対応課税仕入の返還4.5%","→","非対仕返","4.5%"]
[null,"V3","仕返(非)5%","非課税売上対応課税仕入の返還5%","→","非対仕返","5%"]
[null,"V4","仕返(非)8%","非課税売上対応課税仕入の返還8%","→","非対仕返","8%"]
[null,"V5","仕返(非)10%","非課税売上対応課税仕入の返還10%","→","非対仕返","10%"]
[null,"V6","仕返(非)8%軽","非課税売上対応課税仕入の返還8%（軽）","→","非対仕返","軽減8%"]
[null,"VA","仕返非3%控80","非課税売上対応課税仕入返還3%（控除80%）","→","非対仕返","3%区分80%"]
[null,"VB","仕返非5%控80","非課税売上対応課税仕入返還5%（控除80%）","→","非対仕返","5%区分80%"]
[null,"VC","仕返非8%控80","非課税売上対応課税仕入返還8%（控除80%）","→","非対仕返","8%区分80%"]
[null,"VD","仕返非10%控80","非課税売上対応課税仕入返還10%（控除80%）","→","非対仕返","10%区分80%"]
[null,"VE","仕返非8%軽控80","非課税売上対応課税仕入返8%（軽・控80%）","→","非対仕返","軽減8%区分80%"]
[null,"W0","非仕返","非課税仕入の返還","→","非課仕入",""]
[null,"X0","有証売上","有価証券売上","→","有価譲渡",""]
[null,"ｱ0","非輸出","非課税輸出売上","→","非資輸出",""]
[null,"ｲ0","非輸出返","非課税輸出売上の返還","→","非資輸返",""]
[null,"ｳ1","輸入3%","課税輸入仕入3%（共通）","→","共対輸本","3%"]
[null,"ｳ2","輸入4.5%","課税輸入仕入4.5%（共通）","→","共対輸本","4.5%"]
[null,"ｳ3","輸入5%","課税輸入仕入5%（共通）","→","共対輸本","5%"]
[null,"ｳ4","輸入8%","課税輸入仕入8%（共通）","→","共対輸本","8%"]
[null,"ｳ5","輸入10%","課税輸入仕入10%（共通）","→","共対輸本","10%"]
[null,"ｳ6","輸入8%軽","課税輸入仕入8%（軽）（共通）","→","共対輸本","軽減8%"]
[null,"ｴ1","輸入返3%","課税輸入仕入の返還3%（共通）","→","共対輸本","3%"]
[null,"ｴ2","輸入返4.5%","課税輸入仕入の返還4.5%（共通）","→","共対輸本","4.5%"]
[null,"ｴ3","輸入返5%","課税輸入仕入の返還5%（共通）","→","共対輸本","5%"]
[null,"ｴ4","輸入返8%","課税輸入仕入の返還8%（共通）","→","共対輸本","8%"]
[null,"ｴ5","輸入返10%","課税輸入仕入の返還10%（共通）","→","共対輸本","10%"]
[null,"ｴ6","輸入返8%軽","課税輸入仕入の返還8%（軽）（共通）","→","共対輸本","軽減8%"]
[null,"ｵ1","輸入(課)3%","課税売上対応課税輸入仕入3%","→","課対輸本","3%"]
[null,"ｵ2","輸入(課)4.5%","課税売上対応課税輸入仕入4.5%","→","課対輸本","4.5%"]
[null,"ｵ3","輸入(課)5%","課税売上対応課税輸入仕入5%","→","課対輸本","5%"]
[null,"ｵ4","輸入(課)8%","課税売上対応課税輸入仕入8%","→","課対輸本","8%"]
[null,"ｵ5","輸入(課)10%","課税売上対応課税輸入仕入10%","→","課対輸本","10%"]
[null,"ｵ6","輸入(課)8%軽","課税売上対応課税輸入仕入8%（軽）","→","課対輸本","軽減8%"]
[null,"ｶ1","輸入返(課)3%","課税売上対応課税輸入仕入の返還3%","→","課対輸本","3%"]
[null,"ｶ2","輸入返(課)4.5%","課税売上対応課税輸入仕入の返還4.5%","→","課対輸本","4.5%"]
[null,"ｶ3","輸入返(課)5%","課税売上対応課税輸入仕入の返還5%","→","課対輸本","5%"]
[null,"ｶ4","輸入返(課)8%","課税売上対応課税輸入仕入の返還8%","→","課対輸本","8%"]
[null,"ｶ5","輸入返(課)10%","課税売上対応課税輸入仕入の返還10%","→","課対輸本","10%"]
[null,"ｶ6","輸入返(課)8%軽","課税売上対応課税輸入仕入の返還8%（軽）","→","課対輸本","軽減8%"]
[null,"ｷ1","輸入(非)3%","非課税売上対応課税輸入仕入3%","→","非対輸本","3%"]
[null,"ｷ2","輸入(非)4.5%","非課税売上対応課税輸入仕入4.5%","→","非対輸本","4.5%"]
[null,"ｷ3","輸入(非)5%","非課税売上対応課税輸入仕入5%","→","非対輸本","5%"]
[null,"ｷ4","輸入(非)8%","非課税売上対応課税輸入仕入8%","→","非対輸本","8%"]
[null,"ｷ5","輸入(非)10%","非課税売上対応課税輸入仕入10%","→","非対輸本","10%"]
[null,"ｷ6","輸入(非)8%軽","非課税売上対応課税輸入仕入8%（軽）","→","非対輸本","軽減8%"]
[null,"ｸ1","輸入返(非)3%","非課税売上対応課税輸入仕入の返還3%","→","非対輸本","3%"]
[null,"ｸ2","輸入返(非)4.5%","非課税売上対応課税輸入仕入の返還4.5%","→","非対輸本","4.5%"]
[null,"ｸ3","輸入返(非)5%","非課税売上対応課税輸入仕入の返還5%","→","非対輸本","5%"]
[null,"ｸ4","輸入返(非)8%","非課税売上対応課税輸入仕入の返還8%","→","非対輸本","8%"]
[null,"ｸ5","輸入返(非)10%","非課税売上対応課税輸入仕入の返還10%","→","非対輸本","10%"]
[null,"ｸ6","輸入返(非)8%軽","非課税売上対応課税輸入仕入の返還8%（軽）","→","非対輸本","軽減8%"]
[null,"ｹ3","輸入地方","課税輸入仕入の地方消費税分","→","地消貨割",""]
[null,null,null,null,"→"]
[null,null,null,null,"→"]
[null,null,null,null,"→"]
[null,null,null,null,"→"]
[null,null,null,null,"→"]
[null,null,null,null,"→"]
[null,null,null,null,"→"]
[null,null,null,null,"→"]
[null,null,null,null,"→"]
[null,null,null,null,"→"]

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