{"text_format":"1","workbook":"xlsx","n_sheets":8,"sheets":["ＴＯＰ","基本情報入力","現在の決算書","給与の情報","経費の増減","法人税等シミュレーション","まとめ","標準報酬月額表"],"not_rendered":{"charts":2,"images":30,"macros":1,"external_links":0,"defined_names":197,"comments":1,"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":30,"n_cols":6,"rows_kept":30,"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,"会社名とシミュレーション年度の損益計算書と税額を入力してください。"]
[]
[null,null," ",null,null,"現在の決算書の数字を入力します。"]
[]
[null,null," ",null,null,"現在の役員報酬の状況と、変更後の役員報酬の見込額を入力します。"]
[]
[null,null,null,null,null,"役員報酬を変更した後の損益計算書を自動計算し、変更前の損益計算書と対比します。役員報酬以外の経費の増減もこちらで入力します。"]
[]
[null,null,null,null,null,"役員報酬・経費変更後の損益計算書から、法人の税金を計算します。シミュレーション年度の別表４の加減算項目を入力します。"]
[]
[null,null,null,null,null,"現在の税金・社会保険料の負担額と、役員報酬変更後の税金・社会保険料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。"]

{"sheet":"基本情報入力","index":1,"n_rows":17,"n_cols":3,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"会社名を入力","株式会社今野デザイン"]
[]
[null,"シミュレーション対象となる事業年度終了日","2025-06-30"]
[]
[null,"現在の法人税",570400]
[null,"現在の地方法人税",25000]
[null,"現在の法人事業税",93400]
[null,"現在の法人道府県民税",48500]
[null,"現在の地方法人特別税",69200]
[null,"現在の法人市町村民税",120100]
[null,"合計",{"$f":"SUM(C11:C16)","v":926600}]

{"sheet":"現在の決算書","index":2,"n_rows":89,"n_cols":7,"rows_kept":89,"cut":false,"hidden":false,"merged":[[76,0,88,1],[80,3,80,4],[81,3,81,4],[82,2,87,2],[82,3,82,4],[88,2,88,4],[79,3,79,4],[87,3,87,4],[76,2,81,2],[65,3,65,4],[32,3,60,3],[61,3,61,4],[66,3,66,4],[62,2,62,4],[64,3,64,4],[23,2,61,2],[23,3,31,3],[63,3,63,4],[67,3,67,4],[77,3,77,4],[78,3,78,4],[85,3,85,4],[86,3,86,4],[76,3,76,4],[68,3,68,4],[69,3,69,4],[70,3,70,4],[83,3,83,4],[74,3,74,4],[71,3,71,4],[84,3,84,4],[72,3,72,4],[73,3,73,4],[75,2,75,4],[8,3,8,4],[9,3,9,4],[19,3,19,4],[21,2,21,4],[22,2,22,4],[10,3,10,4],[11,3,11,4],[16,3,16,4],[17,3,17,4],[20,3,20,4],[3,0,4,7],[15,3,15,4],[5,0,5,4],[18,3,18,4],[6,5,7,5],[8,0,75,0],[8,1,62,1],[8,2,11,2],[12,3,12,4],[12,2,20,2],[6,0,7,4],[13,3,13,4],[14,3,14,4],[63,1,75,1],[63,2,68,2],[69,2,74,2]]}
[]
[]
[]
[]
[]
[]
["勘　　定　　科　　目",null,null,null,null,"決算額を入力"]
[]
["経常損益","営業損益","売上高","売上高",null,26585245]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,"売上高合計",null,{"$f":"SUM(F9:F11)","v":26585245}]
[null,null,"売上原価","期首棚卸高"]
[null,null,null,"仕入高"]
[]
[]
[]
[]
[]
[null,null,null,"期末棚卸高"]
[null,null,null,"売上原価",null,{"$f":"SUM(F13:F20)","v":0}]
[null,null,"売上総損益金額",null,null,{"$f":"F12-F21","v":26585245}]
[null,null,"(売上総利益率）",null,null,{"$f":"IF(F12<=0,0,F22/F12)","v":1}]
[null,null,"販売費及び一般管理費","人件費","役員報酬",10620000,{"$f":"IF(F24=給与の情報!J13,\"給与の情報と一致\",\"給与の情報と不一致\")","v":"給与の情報と一致"}]
[null,null,null,null,"給料手当",0]
[null,null,null,null,"賞与",0]
[null,null,null,null,"退職金",0]
[null,null,null,null,"法定福利費",1300236]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,"人件費小計",{"$f":"SUM(F24:F31)","v":11920236}]
[null,null,null,"その他の経費","外注費",2253654]
[null,null,null,null,"広告宣伝費",635000]
[null,null,null,null,"交際費",783221]
[null,null,null,null,"会議費",52633]
[null,null,null,null,"旅費交通費",856321]
[null,null,null,null,"通信費",452321]
[null,null,null,null,"消耗品費",900000]
[null,null,null,null,"事務用品費",0]
[null,null,null,null,"水道光熱費",180321]
[null,null,null,null,"新聞図書費",245622]
[null,null,null,null,"諸会費",180000]
[null,null,null,null,"支払手数料",840000]
[null,null,null,null,"車両費",325000]
[null,null,null,null,"地代家賃",1440000]
[null,null,null,null,"賃借料",240000]
[null,null,null,null,"リース料"]
[null,null,null,null,"保険料",45000]
[null,null,null,null,"租税公課",410000]
[null,null,null,null,"研究開発費"]
[null,null,null,null,"減価償却費",400000]
[null,null,null,null,"長期前払費用償却"]
[null,null,null,null,"雑費",256000]
[null,null,null,null,"顧問料",514500]
[]
[]
[]
[]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,"販売管理費計",null,{"$f":"SUM(F32:F61)","v":22929829}]
[null,null,"営業損益金額",null,null,{"$f":"F22-F62","v":3655416}]
[null,"営業外損益","営業外収益","受取利息",null,9000]
[null,null,null,"受取配当金"]
[]
[]
[null,null,null,"雑収入"]
[null,null,null,"営業外収益合計",null,{"$f":"SUM(F64:F68)","v":9000}]
[null,null,"営業外費用","支払利息"]
[]
[]
[]
[null,null,null,"雑損失"]
[null,null,null,"営業外費用合計",null,{"$f":"SUM(F70:F74)","v":0}]
[null,null,"経常損益金額",null,null,{"$f":"F63+F69-F75","v":3664416}]
["特別損益",null,"特別利益"]
[]
[]
[]
[]
[null,null,null,"特別利益合計",null,{"$f":"SUM(F77:F81)","v":0}]
[null,null,"特別損失"]
[]
[]
[]
[]
[null,null,null,"特別損失合計",null,{"$f":"SUM(F83:F87)","v":0}]
[null,null,"税引前当期利益金額",null,null,{"$f":"F76+F82-F88","v":3664416}]

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[]
[]
[]
[]
[]
[null,null,null,null,"現在の役員報酬",null,null,null,null,null,null,"変更後の役員報酬"]
[null,null,null,null,"一人目","二人目","三人目","四人目","五人目","合計",null,"一人目","二人目","三人目","四人目","五人目","合計"]
[null,"名前",null,null,"今野友夫","今野朝子","今野みつ子","今野雅之","今野菜穂美",null,null,{"$f":"IF(E8=\"\",\"\",E8)","v":"今野友夫"},"今野朝子","今野みつ子","今野雅之","今野菜穂美"]
[null,"役職",null,null,"代表取締役","取締役","監査役","取締役","取締役",null,null,"代表取締役","取締役","監査役","取締役","取締役"]
[null,"年齢",null,null,42,35,63,72,35,null,null,42,35,63,72,35]
[null,"関係",null,null,"本人","妻","母","父","妹",null,null,"本人","妻","母","父","妹"]
[null,"子育て・介護世帯",null,null,"非該当","非該当","非該当","非該当","非該当",null,null,{"$f":"E12","v":"非該当"},{"$f":"F12","v":"非該当"},"非該当","非該当","非該当"]
["①所得金額","給与の額",null,null,8000000,1600000,1020000,null,null,{"$f":"SUM(E13:I13)","v":10620000},{"$f":"IF(J13=現在の決算書!F24,\"OK\",\"不一致\")","v":"OK"},5400000,3600000,1260000,1260000,1260000,{"$f":"SUM(L13:P13)","v":12780000}]
[null,"月額給与",null,null,{"$f":"ROUNDDOWN(E13/12,0)","v":666666},{"$f":"ROUNDDOWN(F13/12,0)","v":133333},{"$f":"ROUNDDOWN(G13/12,0)","v":85000},{"$f":"ROUNDDOWN(H13/12,0)","v":0},{"$f":"ROUNDDOWN(I13/12,0)","v":0},null,null,{"$f":"ROUNDDOWN(L13/12,0)","v":450000},{"$f":"ROUNDDOWN(M13/12,0)","v":300000},{"$f":"ROUNDDOWN(N13/12,0)","v":105000},{"$f":"ROUNDDOWN(O13/12,0)","v":105000},{"$f":"ROUNDDOWN(P13/12,0)","v":105000}]
[null,"子育て・介護世帯",null,null,{"$f":"IF(E13<=650000,E13-E13,IF(E13<=1900000,E13-650000,IF(E13<=3600000,E13-(E13*0.3+80000),IF(E13<=6600000,E13-(E13*0.2+440000),IF(E13<=8500000,E13-(E13*0.1+1100000),IF(E13<=10000000,E13-(E13*0.1+1100000),E13-2100000))))))","v":6100000},{"$f":"IF(F13<=650000,F13-F13,IF(F13<=1900000,F13-650000,IF(F13<=3600000,F13-(F13*0.3+80000),IF(F13<=6600000,F13-(F13*0.2+440000),IF(F13<=8500000,F13-(F13*0.1+1100000),IF(F13<=10000000,F13-(F13*0.1+1100000),F13-2100000))))))","v":950000},370000,0,0,null,null,{"$f":"IF(L13<=650000,L13-L13,IF(L13<=1900000,L13-650000,IF(L13<=3600000,L13-(L13*0.3+80000),IF(L13<=6600000,L13-(L13*0.2+440000),IF(L13<=8500000,L13-(L13*0.1+1100000),IF(L13<=10000000,L13-(L13*0.1+1100000),L13-2100000))))))","v":3880000},2440000,610000,610000,610000]
[null,"それ以外",null,null,{"$f":"IF(E13<=650000,E13-E13,IF(E13<=1900000,E13-650000,IF(E13<=3600000,E13-(E13*0.3+80000),IF(E13<=6600000,E13-(E13*0.2+440000),IF(E13<=8500000,E13-(E13*0.1+1100000),IF(E13<=10000000,E13-1950000,E13-1950000))))))","v":6100000},{"$f":"IF(F13<=650000,F13-F13,IF(F13<=1900000,F13-650000,IF(F13<=3600000,F13-(F13*0.3+80000),IF(F13<=6600000,F13-(F13*0.2+440000),IF(F13<=8500000,F13-(F13*0.1+1100000),IF(F13<=10000000,F13-1950000,F13-1950000))))))","v":950000},370000,0,0,null,null,{"$f":"IF(L13<=650000,L13-L13,IF(L13<=1900000,L13-650000,IF(L13<=3600000,L13-(L13*0.3+80000),IF(L13<=6600000,L13-(L13*0.2+440000),IF(L13<=8500000,L13-(L13*0.1+1100000),IF(L13<=10000000,L13-1950000,L13-1950000))))))","v":3880000},2440000,610000,610000,610000]
[null,"給与所得額",null,null,{"$f":"IF(E12=\"非該当\",E16,E15)","v":6100000},{"$f":"IF(F12=\"非該当\",F16,F15)","v":950000},370000,0,0,null,null,{"$f":"IF(L12=\"非該当\",L16,L15)","v":3880000},2440000,610000,610000,610000]
[null,"その他の所得の額",null,null,null,null,null,null,null,{"$f":"SUM(E18:I18)","v":0}]
[null,"所得金額合計",null,null,{"$f":"SUM(E17:E18)","v":6100000},{"$f":"SUM(F17:F18)","v":950000},{"$f":"SUM(G17:G18)","v":370000},{"$f":"SUM(H17:H18)","v":0},{"$f":"SUM(I17:I18)","v":0},null,null,{"$f":"SUM(L17:L18)","v":3880000},{"$f":"SUM(M17:M18)","v":2440000},{"$f":"SUM(N17:N18)","v":610000},{"$f":"SUM(O17:O18)","v":610000},{"$f":"SUM(P17:P18)","v":610000},null,null,null,null,null,null,"基礎控除表"]
["②所得控除額","社会保険料控除額",null,null,{"$f":"E45","v":1160160},{"$f":"F45","v":228816},{"$f":"G45","v":""},{"$f":"H45","v":""},{"$f":"I45","v":""},null,null,{"$f":"L45","v":793320},{"$f":"M45","v":512280},{"$f":"N45","v":""},{"$f":"O45","v":63396},{"$f":"P45","v":""},null,null,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,"　（国民健康保険料）",null,null,null,null,null,null,null,{"$f":"SUM(E21:I21)","v":0},null,null,null,null,null,null,{"$f":"SUM(L21:P21)","v":0},null,null,null,null,null,0,950000,430000]
[null,"　（国民年金保険料）",null,null,null,null,null,null,null,{"$f":"SUM(I22)","v":0},null,null,null,null,null,null,{"$f":"SUM(L22:P22)","v":0},null,null,null,null,null,1320001,880000,430000]
[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,3360001,680000,430000]
[null,"小規模企業共済掛金控除",null,null,840000,120000,null,null,null,null,null,840000,120000,null,null,null,null,null,null,null,null,null,4890001,630000,430000]
[null,"生命保険料控除",null,null,80000,40000,null,null,null,null,null,80000,40000,null,null,null,null,null,null,null,null,null,6550001,580000,430000]
[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,23500001,480000,430000]
[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,24000001,320000,290000]
[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,24500001,160000,150000]
[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,25000001,0,0]
[null,"配偶者特別控除"]
[null,"扶養控除",null,null,380000,null,null,null,null,null,null,380000]
[null,"その他の所得控除",null,null,50000,null,null,null,null,null,null,50000]
[null,"基礎控除",null,null,{"$f":"VLOOKUP(E19,$W$21:$Y$29,2,TRUE)","v":630000},{"$f":"VLOOKUP(F19,$W$21:$Y$29,2,TRUE)","v":950000},950000,950000,950000,null,null,{"$f":"VLOOKUP(L19,$W$21:$Y$29,2,TRUE)","v":680000},880000,950000,950000,950000]
[null,"所得控除額合計",null,null,{"$f":"SUM(E20:E33)","v":3140160},{"$f":"SUM(F20:F33)","v":1338816},{"$f":"SUM(G20:G33)","v":950000},{"$f":"SUM(H20:H33)","v":950000},{"$f":"SUM(I20:I33)","v":950000},null,null,{"$f":"SUM(L20:L33)","v":2823320},{"$f":"SUM(M20:M33)","v":1552280},{"$f":"SUM(N20:N33)","v":950000},{"$f":"SUM(O20:O33)","v":1013396},{"$f":"SUM(P20:P33)","v":950000}]
["①－②","課税所得金額",null,null,{"$f":"IF(E19-E34<0,0,E19-E34)","v":2959840},{"$f":"IF(F19-F34<0,0,F19-F34)","v":0},{"$f":"IF(G19-G34<0,0,G19-G34)","v":0},{"$f":"IF(H19-H34<0,0,H19-H34)","v":0},{"$f":"IF(I19-I34<0,0,I19-I34)","v":0},null,null,{"$f":"IF(L19-L34<0,0,L19-L34)","v":1056680},{"$f":"IF(M19-M34<0,0,M19-M34)","v":887720},{"$f":"IF(N19-N34<0,0,N19-N34)","v":0},{"$f":"IF(O19-O34<0,0,O19-O34)","v":0},{"$f":"IF(P19-P34<0,0,P19-P34)","v":0}]
[null,"所得税額",null,null,{"$f":"IF(E35<=1950000,ROUNDDOWN(E35*0.05,-2),IF(E35<=3300000,ROUNDDOWN(E35*0.1-97500,-2),IF(E35<=6950000,ROUNDDOWN(E35*0.2-427500,-2),IF(E35<=9000000,ROUNDDOWN(E35*0.23-636000,-2),IF(E35<=18000000,ROUNDDOWN(E35*0.33-1536000,-2),IF(E35<=40000000,ROUNDDOWN(E35*0.4-2796000,-2),ROUNDDOWN(E35*0.45-4796000,-2)))))))","v":198400},{"$f":"IF(F35<=1950000,ROUNDDOWN(F35*0.05,-2),IF(F35<=3300000,ROUNDDOWN(F35*0.1-97500,-2),IF(F35<=6950000,ROUNDDOWN(F35*0.2-427500,-2),IF(F35<=9000000,ROUNDDOWN(F35*0.23-636000,-2),IF(F35<=18000000,ROUNDDOWN(F35*0.33-1536000,-2),IF(F35<=40000000,ROUNDDOWN(F35*0.4-2796000,-2),ROUNDDOWN(F35*0.45-4796000,-2)))))))","v":0},0,0,0,{"$f":"SUM(E36:I36)","v":198400},null,{"$f":"IF(L35<=1950000,ROUNDDOWN(L35*0.05,-2),IF(L35<=3300000,ROUNDDOWN(L35*0.1-97500,-2),IF(L35<=6950000,ROUNDDOWN(L35*0.2-427500,-2),IF(L35<=9000000,ROUNDDOWN(L35*0.23-636000,-2),IF(L35<=18000000,ROUNDDOWN(L35*0.33-1536000,-2),IF(L35<=40000000,ROUNDDOWN(L35*0.4-2796000,-2),ROUNDDOWN(L35*0.45-4796000,-2)))))))","v":52800},44300,0,0,0,{"$f":"SUM(L36:P36)","v":97100}]
[null,"所得税+復興特別所得税額\n（所得税額×１０２．１％）",null,null,{"$f":"ROUNDDOWN(E36*1.021,-2)","v":202500},{"$f":"ROUNDDOWN(F36*1.021,-2)","v":0},0,0,0,{"$f":"SUM(E37:I37)","v":202500},null,{"$f":"ROUNDDOWN(L36*1.021,-2)","v":53900},{"$f":"ROUNDDOWN(M36*1.021,-2)","v":45200},0,0,0,{"$f":"SUM(L37:P37)","v":99100}]
[null,"住民税基礎控除",null,null,{"$f":"VLOOKUP(E19,$W$21:$Y$29,3,TRUE)","v":430000},{"$f":"VLOOKUP(F19,$W$21:$Y$29,3,TRUE)","v":430000},430000,430000,430000,{"$f":"SUM(E38:I38)","v":2150000},null,{"$f":"VLOOKUP(L19,$W$21:$Y$29,3,TRUE)","v":430000},430000,430000,430000,430000,{"$f":"SUM(L38:P38)","v":2150000}]
[null,"住民税課税所得\n（所得税課税所得×１０％）",null,null,{"$f":"IF(E19-SUM(E20:E32)-E38<0,0,E19-SUM(E20:E32)-E38)","v":3159840},{"$f":"IF(F19-SUM(F20:F32)-F38<0,0,F19-SUM(F20:F32)-F38)","v":131184},0,0,0,{"$f":"SUM(E39:I39)","v":3291024},null,{"$f":"IF(L19-SUM(L20:L32)-L38<0,0,L19-SUM(L20:L32)-L38)","v":1306680},1337720,180000,116604,180000,{"$f":"SUM(L39:P39)","v":3121004}]
[null,"住民税額\n（所得税課税所得×１０％(基礎控除のみ調整））",null,null,{"$f":"ROUNDDOWN(E39*0.1,-2)","v":315900},{"$f":"ROUNDDOWN(F39*0.1,-2)","v":13100},0,0,0,{"$f":"SUM(E40:I40)","v":329000},null,{"$f":"ROUNDDOWN(L39*0.1,-2)","v":130600},133700,18000,11600,18000,{"$f":"SUM(L40:P40)","v":311900}]
[null,"税額合計",null,null,{"$f":"SUM(E37,E40)","v":518400},{"$f":"SUM(F37,F40)","v":13100},0,0,0,531500,null,{"$f":"SUM(L37,L40)","v":184500},178900,18000,11600,18000,411000]
[]
["社会\n保険料","社会保険の加入の有無",null,null,"加入","加入","非加入","非加入","非加入",null,null,"加入","加入","非加入","加入","非加入","合計"]
[null,"法人負担額",null,null,{"$f":"IF(E43=\"非加入\",\"\",E58*12)","v":1186944},{"$f":"IF(F43=\"非加入\",\"\",F58*12)","v":234600},{"$f":"IF(G43=\"非加入\",\"\",G58*12)","v":""},{"$f":"IF(H43=\"非加入\",\"\",H58*12)","v":""},{"$f":"IF(I43=\"非加入\",\"\",I58*12)","v":""},{"$f":"SUM(E44:I44)","v":1421544},null,{"$f":"IF(L43=\"非加入\",\"\",L58*12)","v":812328},{"$f":"IF(M43=\"非加入\",\"\",M58*12)","v":525240},{"$f":"IF(N43=\"非加入\",\"\",N58*12)","v":""},{"$f":"IF(O43=\"非加入\",\"\",O58*12)","v":67884},{"$f":"IF(P43=\"非加入\",\"\",P58*12)","v":""},{"$f":"SUM(L44:P44)","v":1405452}]
[null,"個人負担額",null,null,{"$f":"IF(E43=\"非加入\",\"\",E57*12)","v":1160160},{"$f":"IF(F43=\"非加入\",\"\",F57*12)","v":228816},{"$f":"IF(G43=\"非加入\",\"\",G57*12)","v":""},{"$f":"IF(H43=\"非加入\",\"\",H57*12)","v":""},{"$f":"IF(I43=\"非加入\",\"\",I57*12)","v":""},{"$f":"SUM(E45:I45)","v":1388976},null,{"$f":"IF(L43=\"非加入\",\"\",L57*12)","v":793320},{"$f":"IF(M43=\"非加入\",\"\",M57*12)","v":512280},{"$f":"IF(N43=\"非加入\",\"\",N57*12)","v":""},{"$f":"IF(O43=\"非加入\",\"\",O57*12)","v":63396},{"$f":"IF(P43=\"非加入\",\"\",P57*12)","v":""},{"$f":"SUM(L45:P45)","v":1368996}]
[null,"合計",null,null,{"$f":"SUM(E44:E45)","v":2347104},463416,0,0,0,2810520,null,{"$f":"SUM(L44:L45)","v":1605648},{"$f":"SUM(M44:M45)","v":1037520},{"$f":"SUM(N44:N45)","v":0},{"$f":"SUM(O44:O45)","v":131280},{"$f":"SUM(P44:P45)","v":0},{"$f":"SUM(L46:P46)","v":2774448}]
["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,{"$f":"IF(E10>=40,IF(E10>=65,$D48,$D49),$D48)","v":5.8749999999999997E-2},{"$f":"IF(F10>=40,IF(F10>=65,$D48,$D49),$D48)","v":5.0799999999999998E-2},{"$f":"IF(G10>=40,IF(G10>=65,$D48,$D49),$D48)","v":5.8749999999999997E-2},{"$f":"IF(H10>=40,IF(H10>=65,$D48,$D49),$D48)","v":5.0799999999999998E-2},{"$f":"IF(I10>=40,IF(I10>=65,$D48,$D49),$D48)","v":5.0799999999999998E-2},null,null,{"$f":"IF(L10>=40,IF(L10>=65,$D48,$D49),$D48)","v":5.8749999999999997E-2},{"$f":"IF(M10>=40,IF(M10>=65,$D48,$D49),$D48)","v":5.0799999999999998E-2},{"$f":"IF(N10>=40,IF(N10>=65,$D48,$D49),$D48)","v":5.8749999999999997E-2},{"$f":"IF(O10>=40,IF(O10>=65,$D48,$D49),$D48)","v":5.0799999999999998E-2},{"$f":"IF(P10>=40,IF(P10>=65,$D48,$D49),$D48)","v":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,{"$f":"IF(E10>=70,0,$D50)","v":9.1499999999999998E-2},{"$f":"IF(F10>=70,0,$D50)","v":9.1499999999999998E-2},9.1499999999999998E-2,0,9.1499999999999998E-2,null,null,{"$f":"IF(L10>=70,0,$D50)","v":9.1499999999999998E-2},9.1499999999999998E-2,9.1499999999999998E-2,0,9.1499999999999998E-2]
[null,"子ども・子育て拠出金",null,3.5999999999999999E-3,{"$f":"$D51","v":3.5999999999999999E-3},3.5999999999999999E-3,3.5999999999999999E-3,3.5999999999999999E-3,3.5999999999999999E-3,null,null,{"$f":"$D51","v":3.5999999999999999E-3},{"$f":"$D51","v":3.5999999999999999E-3},{"$f":"$D51","v":3.5999999999999999E-3},3.5999999999999999E-3,3.5999999999999999E-3]
[null,"健康保険標準報酬月額",null,null,{"$f":"標準報酬月額表!F54","v":680000},{"$f":"標準報酬月額表!H54","v":134000},{"$f":"標準報酬月額表!J54","v":88000},{"$f":"標準報酬月額表!L54","v":""},{"$f":"標準報酬月額表!N54","v":""},null,null,{"$f":"標準報酬月額表!P54","v":440000},{"$f":"標準報酬月額表!R54","v":300000},{"$f":"標準報酬月額表!T54","v":104000},{"$f":"標準報酬月額表!V54","v":104000},{"$f":"標準報酬月額表!X54","v":104000}]
[null,"厚生年金標準報酬月額",null,null,{"$f":"標準報酬月額表!G54","v":620000},{"$f":"標準報酬月額表!I54","v":134000},{"$f":"標準報酬月額表!K54","v":98000},{"$f":"標準報酬月額表!M54","v":""},{"$f":"標準報酬月額表!O54","v":""},null,null,{"$f":"標準報酬月額表!Q54","v":440000},{"$f":"標準報酬月額表!S54","v":300000},{"$f":"標準報酬月額表!U54","v":104000},{"$f":"標準報酬月額表!W54","v":104000},{"$f":"標準報酬月額表!Y54","v":104000}]
[null,"健康保険月額",null,null,{"$f":"IF(ISERROR(ROUNDDOWN(E52*E48,0)),\"\",ROUNDDOWN(E52*E48,0))","v":39950},{"$f":"IF(ISERROR(ROUNDDOWN(F52*F48,0)),\"\",ROUNDDOWN(F52*F48,0))","v":6807},{"$f":"IF(ISERROR(ROUNDDOWN(G52*G48,0)),\"\",ROUNDDOWN(G52*G48,0))","v":5170},{"$f":"IF(ISERROR(ROUNDDOWN(H52*H48,0)),\"\",ROUNDDOWN(H52*H48,0))","v":""},{"$f":"IF(ISERROR(ROUNDDOWN(I52*I48,0)),\"\",ROUNDDOWN(I52*I48,0))","v":""},null,null,{"$f":"IF(ISERROR(ROUNDDOWN(L52*L48,0)),\"\",ROUNDDOWN(L52*L48,0))","v":25850},{"$f":"IF(ISERROR(ROUNDDOWN(M52*M48,0)),\"\",ROUNDDOWN(M52*M48,0))","v":15240},{"$f":"IF(ISERROR(ROUNDDOWN(N52*N48,0)),\"\",ROUNDDOWN(N52*N48,0))","v":6110},{"$f":"IF(ISERROR(ROUNDDOWN(O52*O48,0)),\"\",ROUNDDOWN(O52*O48,0))","v":5283},{"$f":"IF(ISERROR(ROUNDDOWN(P52*P48,0)),\"\",ROUNDDOWN(P52*P48,0))","v":5283}]
[null,"厚生年金月額",null,null,{"$f":"IF(ISERROR(ROUNDDOWN(E53*E50,0)),\"\",ROUNDDOWN(E53*E50,0))","v":56730},{"$f":"IF(ISERROR(ROUNDDOWN(F53*F50,0)),\"\",ROUNDDOWN(F53*F50,0))","v":12261},{"$f":"IF(ISERROR(ROUNDDOWN(G53*G50,0)),\"\",ROUNDDOWN(G53*G50,0))","v":8967},{"$f":"IF(ISERROR(ROUNDDOWN(H53*H50,0)),\"\",ROUNDDOWN(H53*H50,0))","v":""},{"$f":"IF(ISERROR(ROUNDDOWN(I53*I50,0)),\"\",ROUNDDOWN(I53*I50,0))","v":""},null,null,{"$f":"IF(ISERROR(ROUNDDOWN(L53*L50,0)),\"\",ROUNDDOWN(L53*L50,0))","v":40260},{"$f":"IF(ISERROR(ROUNDDOWN(M53*M50,0)),\"\",ROUNDDOWN(M53*M50,0))","v":27450},{"$f":"IF(ISERROR(ROUNDDOWN(N53*N50,0)),\"\",ROUNDDOWN(N53*N50,0))","v":9516},{"$f":"IF(ISERROR(ROUNDDOWN(O53*O50,0)),\"\",ROUNDDOWN(O53*O50,0))","v":0},{"$f":"IF(ISERROR(ROUNDDOWN(P53*P50,0)),\"\",ROUNDDOWN(P53*P50,0))","v":9516}]
[null,"児童手当拠出金月額",null,null,{"$f":"IF(ISERROR(ROUNDDOWN(E53*E51,0)),\"\",ROUNDDOWN(E53*E51,0))","v":2232},{"$f":"IF(ISERROR(ROUNDDOWN(F53*F51,0)),\"\",ROUNDDOWN(F53*F51,0))","v":482},{"$f":"IF(ISERROR(ROUNDDOWN(G53*G51,0)),\"\",ROUNDDOWN(G53*G51,0))","v":352},{"$f":"IF(ISERROR(ROUNDDOWN(H53*H51,0)),\"\",ROUNDDOWN(H53*H51,0))","v":""},{"$f":"IF(ISERROR(ROUNDDOWN(I53*I51,0)),\"\",ROUNDDOWN(I53*I51,0))","v":""},null,null,{"$f":"IF(ISERROR(ROUNDDOWN(L53*L51,0)),\"\",ROUNDDOWN(L53*L51,0))","v":1584},{"$f":"IF(ISERROR(ROUNDDOWN(M53*M51,0)),\"\",ROUNDDOWN(M53*M51,0))","v":1080},{"$f":"IF(ISERROR(ROUNDDOWN(N53*N51,0)),\"\",ROUNDDOWN(N53*N51,0))","v":374},{"$f":"IF(ISERROR(ROUNDDOWN(O53*O51,0)),\"\",ROUNDDOWN(O53*O51,0))","v":374},{"$f":"IF(ISERROR(ROUNDDOWN(P53*P51,0)),\"\",ROUNDDOWN(P53*P51,0))","v":374}]
[null,"個人負担合計",null,null,{"$f":"SUM(E54:E55)","v":96680},{"$f":"SUM(F54:F55)","v":19068},{"$f":"SUM(G54:G55)","v":14137},{"$f":"SUM(H54:H55)","v":0},{"$f":"SUM(I54:I55)","v":0},null,null,{"$f":"SUM(L54:L55)","v":66110},{"$f":"SUM(M54:M55)","v":42690},{"$f":"SUM(N54:N55)","v":15626},{"$f":"SUM(O54:O55)","v":5283},{"$f":"SUM(P54:P55)","v":14799}]
[null,"法人負担合計",null,null,{"$f":"SUM(E54:E56)","v":98912},{"$f":"SUM(F54:F56)","v":19550},{"$f":"SUM(G54:G56)","v":14489},{"$f":"SUM(H54:H56)","v":0},{"$f":"SUM(I54:I56)","v":0},null,null,{"$f":"SUM(L54:L56)","v":67694},{"$f":"SUM(M54:M56)","v":43770},{"$f":"SUM(N54:N56)","v":16000},{"$f":"SUM(O54:O56)","v":5657},{"$f":"SUM(P54:P56)","v":15173}]

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["勘　　定　　科　　目",null,null,null,null,"決算額","調整額","調整後の金額","調整の内容"]
[]
["経常損益","営業損益","売上高",{"$f":"IF(現在の決算書!D9=\"\",\"\",現在の決算書!D9)","v":"売上高"},null,{"$f":"IF(現在の決算書!F9=\"\",\"\",現在の決算書!F9)","v":26585245},null,{"$f":"SUM(F9:G9)","v":26585245}]
[null,null,null,{"$f":"IF(現在の決算書!D10=\"\",\"\",現在の決算書!D10)","v":""},null,{"$f":"IF(現在の決算書!F10=\"\",\"\",現在の決算書!F10)","v":0},null,{"$f":"SUM(F10:G10)","v":0}]
[null,null,null,{"$f":"IF(現在の決算書!D11=\"\",\"\",現在の決算書!D11)","v":""},null,{"$f":"IF(現在の決算書!F11=\"\",\"\",現在の決算書!F11)","v":0},null,0]
[null,null,null,"売上高合計",null,{"$f":"SUM(F9:F11)","v":26585245},null,{"$f":"SUM(H9:H11)","v":26585245}]
[null,null,"売上原価",{"$f":"IF(現在の決算書!D13=\"\",\"\",現在の決算書!D13)","v":"期首棚卸高"},null,{"$f":"IF(現在の決算書!F13=\"\",\"\",現在の決算書!F13)","v":""},null,0]
[null,null,null,{"$f":"IF(現在の決算書!D14=\"\",\"\",現在の決算書!D14)","v":"仕入高"},null,{"$f":"IF(現在の決算書!F14=\"\",\"\",現在の決算書!F14)","v":""},null,0]
[null,null,null,{"$f":"IF(現在の決算書!D15=\"\",\"\",現在の決算書!D15)","v":""},null,{"$f":"IF(現在の決算書!F15=\"\",\"\",現在の決算書!F15)","v":""},null,0]
[null,null,null,{"$f":"IF(現在の決算書!D16=\"\",\"\",現在の決算書!D16)","v":""},null,{"$f":"IF(現在の決算書!F16=\"\",\"\",現在の決算書!F16)","v":""},null,0]
[null,null,null,{"$f":"IF(現在の決算書!D17=\"\",\"\",現在の決算書!D17)","v":""},null,{"$f":"IF(現在の決算書!F17=\"\",\"\",現在の決算書!F17)","v":""},null,0]
[null,null,null,{"$f":"IF(現在の決算書!D18=\"\",\"\",現在の決算書!D18)","v":""},null,{"$f":"IF(現在の決算書!F18=\"\",\"\",現在の決算書!F18)","v":""},null,0]
[null,null,null,{"$f":"IF(現在の決算書!D19=\"\",\"\",現在の決算書!D19)","v":""},null,{"$f":"IF(現在の決算書!F19=\"\",\"\",現在の決算書!F19)","v":""},null,0]
[null,null,null,{"$f":"IF(現在の決算書!D20=\"\",\"\",現在の決算書!D20)","v":"期末棚卸高"},null,{"$f":"IF(現在の決算書!F20=\"\",\"\",現在の決算書!F20)","v":""},null,0]
[null,null,null,"売上原価",null,{"$f":"SUM(F13:F20)","v":0},null,{"$f":"SUM(H13:H20)","v":0}]
[null,null,"売上総損益金額",null,null,{"$f":"F12-F21","v":26585245},null,{"$f":"H12-H21","v":26585245}]
[null,null,"(売上総利益率）",null,null,{"$f":"IF(F12<=0,0,F22/F12)","v":1},null,{"$f":"IF(H12<=0,0,H22/H12)","v":1}]
[null,null,"販売費及び一般管理費","人件費",{"$f":"IF(現在の決算書!E24=\"\",\"\",現在の決算書!E24)","v":"役員報酬"},{"$f":"IF(現在の決算書!F24=\"\",\"\",現在の決算書!F24)","v":10620000},{"$f":"H24-F24","v":2160000},{"$f":"給与の情報!Q13","v":12780000}]
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["役員報酬などを変更した場合の、税金及び社会保険料の負担額変化シミュレーション"]
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