{"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","給与の情報","標準報酬月額表","経費の増減","税前ＰＬの組替","法人税シミュレーション","まとめ","所得税額表"],"not_rendered":{"charts":1,"images":25,"macros":1,"external_links":0,"defined_names":55,"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"}

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[]
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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,"前年一年の不動産所得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,"不動産所得の青色専従者の給与の状況と、法人成り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,"法人設立後の税理士報酬の増加額など経費の増減額を、こちらに入力します。"]
[]
[null,null,null,null,null,"所得税青色申告決算書の数字を、自動的に法人の損益計算書に組み替えます。追加事項がある場合には、入力してください。"]
[]
[null,null,null,null,null,"組み替えた損益計算書から、法人の税金を計算します。申告調整項目がある場合には、入力してください。"]
[]
[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、法人成り後の税金・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,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。"]

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[null,null,"●基本情報"]
[null,null,"　お名前",null,null,"笹部　隆一"]
[]
[null,null,"　年齢",null,null,54]
[]
[null,null,"●シミュレーション年度",null,null,"平成",27,"年度"]
[]
[null,null,"●共有の場合の共有者の名前と持分"]
[null,null,null,null,null,"Ｎｏ.","名前",null,"持分"]
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[null,null,null,null,null,null,null,null,{"$f":"SUM(I21:I23)","v":2}]

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[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,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,1,{"$f":"LOOKUP(BO3,BO4:BP5,BP4:BP5)","v":"提出用"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"提出用"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"控　用"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"平 成",null,null,null,null,{"$f":"基本情報入力!G12","v":27},null,null,null,null,null,"年分所得税青色申告決算書",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"（不動産所得用）"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"住所",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"フリガナ",null,null,null,{"$f":"PHONETIC(基本情報入力!F8)","v":"ササベ　リュウイチ"},null,null,null,null,null,null,null,null,"依頼税理士等","事務所"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"所在地"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"氏名",null,null,null,{"$f":"基本情報入力!F8","v":"笹部　隆一"}]
[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,null,null,null,null,null,null,null,null,null,null,"氏名"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"職業",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"電話",null,null,null,null,null,null,null,null,null,null,null,null,null,"(名称)"]
[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,null,null,null,null,null,null,null,null,null,null,"電話"]
[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,"番号"]
[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,null,null,null,null,null,null,null,null,null,null,"番号"]
[]
[]
["平成",null,null,"年",null,"月",null,"日",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,null,"共有の場合は、合計額を入力してください。"]
[null,null,null,null,null,null,null,null,null,null,null,null,"損益計算書",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(自",null,1,null,"月",1,null,null,null,"日","至",null,12,null,"月",31,null,"日)"]
[]
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[null,"科            　　目",null,null,null,null,null,null,null,null,null,null,null,"金",null,null,null,"額",null,null,null,"(円)",null,"科         　   　目",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"金",null,null,null,null,"額",null,"(円)"]
[null,"収入金額","賃貸料",null,null,null,null,null,null,1,null,22321530,null,null,null,null,null,null,null,null,null,null,null,"必要経費",null,"支払手数料",null,null,null,null,null,null,null,13,null,63000]
[]
[null,null,"礼金・権利金\n更新料",null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14]
[]
[null,null,"その他の収入金額",null,null,null,null,null,null,3,null,652301,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15]
[]
[null,null,"計",null,null,null,null,null,null,4,null,{"$f":"SUM(L23:V28)","v":22973831},null,null,null,null,null,null,null,null,null,null,null,null,null,"税理士報酬",null,null,null,null,null,null,null,16,null,52500]
[]
[null,"必要経費","租税公課",null,null,null,null,null,null,5,null,840520,null,null,null,null,null,null,null,null,null,null,null,null,null,"その他の経費",null,null,null,null,null,null,null,17,null,31500]
[]
[null,null,"損害保険料",null,null,null,null,null,null,6,null,35612,null,null,null,null,null,null,null,null,null,null,null,null,null,"計",null,null,null,null,null,null,null,18,null,{"$f":"SUM(L31:V46)+SUM(AJ23:AT32)","v":9095664}]
[]
[null,null,"修繕費",null,null,null,null,null,null,7,null,459800,null,null,null,null,null,null,null,null,null,null,null,"差引金額",null,null,null,null,null,null,"（4－18）",null,null,19,null,{"$f":"L29-AJ33","v":13878167}]
[]
[null,null,"減価償却費",null,null,null,null,null,null,8,null,5200621,null,null,null,null,null,null,null,null,null,null,null,"専従者給与",null,null,null,null,null,null,null,null,null,20,null,960000]
[]
[null,null,"借入金利子",null,null,null,null,null,null,9,null,2232111,null,null,null,null,null,null,null,null,null,null,null,"青色申告特別控\n除前の所得金額",null,null,null,null,null,null,"（19－20）",null,null,21,null,{"$f":"AJ35-AJ37","v":12918167}]
[]
[null,null,"地代家賃",null,null,null,null,null,null,10,null,null,null,null,null,null,null,null,null,null,null,null,null,"青色申告\n特別控除額",null,null,null,null,null,"65万円又は10万円\nと 21 のいずれか\n少ない方の金額",null,null,null,22,null,650000,null,null,null,null,null,null,null,null,null,null,null,"←{","青色申告特別控除については、「決算\nの手引き」の「青色申告特別控除」の\n項を読んでください。"]
[]
[null,null,"給料賃金",null,null,null,null,null,null,11,null,null,null,null,null,null,null,null,null,null,null,null,null,"所得金額",null,null,null,null,null,null,"（ 21 － 22 ）",null,null,23,null,{"$f":"AJ39-AJ41","v":12268167}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"←{","23 欄が赤字の人で必要経費に算入した\n金額のうちに土地等を取得するために\n要した負債の利子の額がある人は、そ\nの負債の利子の額を書いてください。"]
[null,null,"管理手数料",null,null,null,null,null,null,12,null,180000,null,null,null,null,null,null,null,null,null,null,null,"土地等を取得するために\n要した負債の利子の額",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AJ45*100000000+AL45*10000000+AM45*1000000+AO45*100000+AP45*10000+AQ45*1000+AR45*100+AS45*10+AT45","v":0}]

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["個人事業主の所得税申告状況"]
[null,"名前",null,{"$f":"個人青色申告決算書!AO10","v":"笹部　隆一"},null,null,{"$f":"IF(基本情報入力!G17=\"\",\"\",基本情報入力!G17)","v":"笹部　典子"},null,null,{"$f":"IF(基本情報入力!G18=\"\",\"\",基本情報入力!G18)","v":""}]
[null,"共有持分",null,{"$f":"IF(基本情報入力!G17=\"\",1,基本情報入力!L16)","v":0.5},null,null,{"$f":"基本情報入力!L17","v":0.5},null,null,{"$f":"基本情報入力!L18","v":0}]
[null,null,null,"元の金額","増減額","増減後の金額","元の金額","増減額","増減後の金額","元の金額","増減額","増減後の金額"]
["①所得金額","不動産所得の金額",null,{"$f":"個人青色申告決算書!AJ43*D9","v":6134083.5},null,{"$f":"SUM(D11:E11)","v":6134083.5},{"$f":"個人青色申告決算書!AJ43*G9","v":6134083.5},null,{"$f":"SUM(G11:H11)","v":6134083.5},{"$f":"個人青色申告決算書!AM43*J9","v":0},null,{"$f":"SUM(J11:K11)","v":0}]
[null,"その他の\n所得の額","うち給与の金額",4800000,null,{"$f":"SUM(D12:E12)","v":4800000},840000,null,{"$f":"SUM(G12:H12)","v":840000},null,null,{"$f":"SUM(J12:K12)","v":0}]
[null,null,"給与所得金額",{"$f":"IF(D12<=650000,D12-D12,IF(D12<=1625000,D12-650000,IF(D12<=1800000,D12-(D12*0.4),IF(D12<=3600000,D12-(D12*0.3+180000),IF(D12<=6600000,D12-(D12*0.2+540000),IF(D12<=10000000,D12-(D12*0.1+1200000),D12-(D12*0.05+1700000)))))))","v":3300000},null,{"$f":"IF(F12<=650000,F12-F12,IF(F12<=1625000,F12-650000,IF(F12<=1800000,F12-(F12*0.4),IF(F12<=3600000,F12-(F12*0.3+180000),IF(F12<=6600000,F12-(F12*0.2+540000),IF(F12<=10000000,F12-(F12*0.1+1200000),F12-(F12*0.05+1700000)))))))","v":3300000},{"$f":"IF(G12<=650000,G12-G12,IF(G12<=1625000,G12-650000,IF(G12<=1800000,G12-(G12*0.4),IF(G12<=3600000,G12-(G12*0.3+180000),IF(G12<=6600000,G12-(G12*0.2+540000),IF(G12<=10000000,G12-(G12*0.1+1200000),G12-(G12*0.05+1700000)))))))","v":190000},null,{"$f":"IF(I12<=650000,I12-I12,IF(I12<=1625000,I12-650000,IF(I12<=1800000,I12-(I12*0.4),IF(I12<=3600000,I12-(I12*0.3+180000),IF(I12<=6600000,I12-(I12*0.2+540000),IF(I12<=10000000,I12-(I12*0.1+1200000),I12-(I12*0.05+1700000)))))))","v":190000},{"$f":"IF(J12<=650000,J12-J12,IF(J12<=1625000,J12-650000,IF(J12<=1800000,J12-(J12*0.4),IF(J12<=3600000,J12-(J12*0.3+180000),IF(J12<=6600000,J12-(J12*0.2+540000),IF(J12<=10000000,J12-(J12*0.1+1200000),J12-(J12*0.05+1700000)))))))","v":0},null,{"$f":"IF(L12<=650000,L12-L12,IF(L12<=1625000,L12-650000,IF(L12<=1800000,L12-(L12*0.4),IF(L12<=3600000,L12-(L12*0.3+180000),IF(L12<=6600000,L12-(L12*0.2+540000),IF(L12<=10000000,L12-(L12*0.1+1200000),L12-(L12*0.05+1700000)))))))","v":0}]
[null,null,"給与以外の所得金額",null,null,0,null,null,0,null,null,0]
[null,"所得金額合計",null,{"$f":"SUM(D11,D13:D14)","v":9434083.5},null,{"$f":"SUM(F11,F13:F14)","v":9434083.5},{"$f":"SUM(G11,G13:G14)","v":6324083.5},null,{"$f":"SUM(I11,I13:I14)","v":6324083.5},{"$f":"SUM(J11,J13:J14)","v":0},null,{"$f":"SUM(L11,L13:L14)","v":0}]
["②所得控除額","社会保険料控除額"]
[null,"　（国民健康保険料）",null,530000,null,{"$f":"SUM(D17:E17)","v":530000},530000,null,{"$f":"SUM(G17:H17)","v":530000},null,null,{"$f":"SUM(J17:K17)","v":0}]
[null,"　（国民年金保険料）",null,170000,null,{"$f":"SUM(D18:E18)","v":170000},170000,null,{"$f":"SUM(G18:H18)","v":170000},null,null,{"$f":"SUM(J18:K18)","v":0}]
[null,"　（その他の社会保険料）",null,null,null,0,null,null,0,null,null,0]
[null,"小規模企業共済掛金控除",null,null,null,0,null,null,0,null,null,0]
[null,"生命保険料控除",null,50000,null,50000,80000,null,80000,null,null,0]
[null,"地震保険料控除",null,null,null,0,null,null,0,null,null,0]
[null,"寡婦・寡夫控除",null,null,null,0,null,null,0,null,null,0]
[null,"障害者控除",null,null,null,0,null,null,0,null,null,0]
[null,"配偶者控除",null,null,null,0,null,null,0,null,null,0]
[null,"配偶者特別控除",null,null,null,0,null,null,0,null,null,0]
[null,"扶養控除",null,380000,null,380000,null,null,0,null,null,0]
[null,"その他の所得控除",null,50000,null,50000,50000,null,50000,null,null,0]
[null,"基礎控除",null,380000,null,380000,380000,null,380000,380000,null,380000]
[null,"所得控除額合計",null,{"$f":"SUM(D16:D29)","v":1560000},null,{"$f":"SUM(F16:F29)","v":1560000},{"$f":"SUM(G16:G29)","v":1210000},null,{"$f":"SUM(I16:I29)","v":1210000},{"$f":"SUM(J16:J29)","v":380000},null,{"$f":"SUM(L16:L29)","v":380000}]
["①－②","課税所得金額",null,{"$f":"IF(D15-D30<0,0,ROUNDDOWN((D15-D30),-3))","v":7874000},null,{"$f":"IF(F15-F30<0,0,ROUNDDOWN((F15-F30),-3))","v":7874000},{"$f":"IF(G15-G30<0,0,ROUNDDOWN((G15-G30),-3))","v":5114000},null,{"$f":"IF(I15-I30<0,0,ROUNDDOWN((I15-I30),-3))","v":5114000},{"$f":"IF(J15-J30<0,0,ROUNDDOWN((J15-J30),-3))","v":0},null,{"$f":"IF(L15-L30<0,0,ROUNDDOWN((L15-L30),-3))","v":0}]
[null,"所得税額",null,{"$f":"IF(D31<=1950000,ROUNDDOWN(D31*0.05,0),IF(D31<=3300000,ROUNDDOWN(D31*0.1-97500,0),IF(D31<=6950000,ROUNDDOWN(D31*0.2-427500,0),IF(D31<=9000000,ROUNDDOWN(D31*0.23-636000,0),IF(D31<=18000000,ROUNDDOWN(D31*0.33-1536000,0),IF(D31<=40000000,ROUNDDOWN(D31*0.4-2796000,0),ROUNDDOWN(D31*0.45-4796000,0)))))))","v":1175020},null,{"$f":"IF(F31<=1950000,ROUNDDOWN(F31*0.05,0),IF(F31<=3300000,ROUNDDOWN(F31*0.1-97500,0),IF(F31<=6950000,ROUNDDOWN(F31*0.2-427500,0),IF(F31<=9000000,ROUNDDOWN(F31*0.23-636000,0),IF(F31<=18000000,ROUNDDOWN(F31*0.33-1536000,0),IF(F31<=40000000,ROUNDDOWN(F31*0.4-2796000,0),ROUNDDOWN(F31*0.45-4796000,0)))))))","v":1175020},{"$f":"IF(G31<=1950000,ROUNDDOWN(G31*0.05,0),IF(G31<=3300000,ROUNDDOWN(G31*0.1-97500,0),IF(G31<=6950000,ROUNDDOWN(G31*0.2-427500,0),IF(G31<=9000000,ROUNDDOWN(G31*0.23-636000,0),IF(G31<=18000000,ROUNDDOWN(G31*0.33-1536000,0),IF(G31<=40000000,ROUNDDOWN(G31*0.4-2796000,0),ROUNDDOWN(G31*0.45-4796000,0)))))))","v":595300},null,{"$f":"IF(I31<=1950000,ROUNDDOWN(I31*0.05,0),IF(I31<=3300000,ROUNDDOWN(I31*0.1-97500,0),IF(I31<=6950000,ROUNDDOWN(I31*0.2-427500,0),IF(I31<=9000000,ROUNDDOWN(I31*0.23-636000,0),IF(I31<=18000000,ROUNDDOWN(I31*0.33-1536000,0),IF(I31<=40000000,ROUNDDOWN(I31*0.4-2796000,0),ROUNDDOWN(I31*0.45-4796000,0)))))))","v":595300},{"$f":"IF(J31<=1950000,ROUNDDOWN(J31*0.05,0),IF(J31<=3300000,ROUNDDOWN(J31*0.1-97500,0),IF(J31<=6950000,ROUNDDOWN(J31*0.2-427500,0),IF(J31<=9000000,ROUNDDOWN(J31*0.23-636000,0),IF(J31<=18000000,ROUNDDOWN(J31*0.33-1536000,0),IF(J31<=40000000,ROUNDDOWN(J31*0.4-2796000,0),ROUNDDOWN(J31*0.45-4796000,0)))))))","v":0},null,{"$f":"IF(L31<=1950000,ROUNDDOWN(L31*0.05,0),IF(L31<=3300000,ROUNDDOWN(L31*0.1-97500,0),IF(L31<=6950000,ROUNDDOWN(L31*0.2-427500,0),IF(L31<=9000000,ROUNDDOWN(L31*0.23-636000,0),IF(L31<=18000000,ROUNDDOWN(L31*0.33-1536000,0),IF(L31<=40000000,ROUNDDOWN(L31*0.4-2796000,0),ROUNDDOWN(L31*0.45-4796000,0)))))))","v":0}]
[null,"所得税+復興特別所得税額\n（所得税額×１０２．１％）",null,{"$f":"ROUNDDOWN(D32*1.021,-2)","v":1199600},null,{"$f":"ROUNDDOWN(F32*1.021,-2)","v":1199600},{"$f":"ROUNDDOWN(G32*1.021,-2)","v":607800},null,{"$f":"ROUNDDOWN(I32*1.021,-2)","v":607800},{"$f":"ROUNDDOWN(J32*1.021,-2)","v":0},null,{"$f":"ROUNDDOWN(L32*1.021,-2)","v":0}]
[null,"住民税額\n（所得税課税所得×１０％（概算））",null,{"$f":"ROUNDDOWN(D31*0.1,-2)","v":787400},null,{"$f":"ROUNDDOWN(F31*0.1,-2)","v":787400},{"$f":"ROUNDDOWN(G31*0.1,-2)","v":511400},null,{"$f":"ROUNDDOWN(I31*0.1,-2)","v":511400},{"$f":"ROUNDDOWN(J31*0.1,-2)","v":0},null,{"$f":"ROUNDDOWN(L31*0.1,-2)","v":0}]
[null,"事業税額",null,{"$f":"IF((個人青色申告決算書!$AJ39*D9)>2900000,ROUNDDOWN((個人青色申告決算書!$AJ39*D9-2900000)*$D37,-2),0)","v":177900},null,{"$f":"IF((個人青色申告決算書!$AJ39*D9)>2900000,ROUNDDOWN((個人青色申告決算書!$AJ39*D9-2900000)*$D37,-2),0)","v":177900},{"$f":"IF((個人青色申告決算書!$AJ39*G9)>2900000,ROUNDDOWN((個人青色申告決算書!$AJ39*G9-2900000)*$D37,-2),0)","v":177900},null,{"$f":"IF((個人青色申告決算書!$AJ39*G9)>2900000,ROUNDDOWN((個人青色申告決算書!$AJ39*G9-2900000)*$D37,-2),0)","v":177900},{"$f":"IF((個人青色申告決算書!$AJ39*J9)>2900000,ROUNDDOWN((個人青色申告決算書!$AJ39*J9-2900000)*$D37,-2),0)","v":0},null,{"$f":"IF((個人青色申告決算書!$AJ39*J9)>2900000,ROUNDDOWN((個人青色申告決算書!$AJ39*J9-2900000)*$D37,-2),0)","v":0}]
["③","税額合計",null,{"$f":"SUM(D33:D35)","v":2164900},null,{"$f":"SUM(F33:F35)","v":2164900},{"$f":"SUM(G33:G35)","v":1297100},null,{"$f":"SUM(I33:I35)","v":1297100},{"$f":"SUM(J33:J35)","v":0},null,{"$f":"SUM(L33:L35)","v":0}]
[null,"個人事業税率",null,0.05,"←個人事業税が課税されている場合「5％」を選択してください。"]
[]
["★その他の所得に係る税金"]
[null,"所得金額",null,{"$f":"D13+D14","v":3300000},null,null,{"$f":"G13+G14","v":190000},null,null,{"$f":"J13+J14","v":0}]
[null,"所得控除額",null,{"$f":"D30","v":1560000},null,null,{"$f":"G30","v":1210000},null,null,{"$f":"J30","v":380000}]
[null,"課税所得金額",null,{"$f":"IF(D40-D41<0,0,D40-D41)","v":1740000},null,null,{"$f":"IF(G40-G41<0,0,G40-G41)","v":0},null,null,{"$f":"IF(J40-J41<0,0,J40-J41)","v":0}]
[null,"所得税額",null,{"$f":"IF(D42<=1950000,ROUNDDOWN(D42*0.05,0),IF(D42<=3300000,ROUNDDOWN(D42*0.1-97500,0),IF(D42<=6950000,ROUNDDOWN(D42*0.2-427500,0),IF(D42<=9000000,ROUNDDOWN(D42*0.23-636000,0),IF(D42<=18000000,ROUNDDOWN(D42*0.33-1536000,0),ROUNDDOWN(D42*0.4-2796000,0))))))","v":87000},null,null,{"$f":"IF(G42<=1950000,ROUNDDOWN(G42*0.05,0),IF(G42<=3300000,ROUNDDOWN(G42*0.1-97500,0),IF(G42<=6950000,ROUNDDOWN(G42*0.2-427500,0),IF(G42<=9000000,ROUNDDOWN(G42*0.23-636000,0),IF(G42<=18000000,ROUNDDOWN(G42*0.33-1536000,0),ROUNDDOWN(G42*0.4-2796000,0))))))","v":0},null,null,{"$f":"IF(J42<=1950000,ROUNDDOWN(J42*0.05,0),IF(J42<=3300000,ROUNDDOWN(J42*0.1-97500,0),IF(J42<=6950000,ROUNDDOWN(J42*0.2-427500,0),IF(J42<=9000000,ROUNDDOWN(J42*0.23-636000,0),IF(J42<=18000000,ROUNDDOWN(J42*0.33-1536000,0),ROUNDDOWN(J42*0.4-2796000,0))))))","v":0}]
[null,"所得税+復興特別所得税額\n（所得税額×１０２．１％）",null,{"$f":"ROUNDDOWN(D43*1.021,-2)","v":88800},null,null,{"$f":"ROUNDDOWN(G43*1.021,-2)","v":0},null,null,{"$f":"ROUNDDOWN(J43*1.021,-2)","v":0}]
[null,"住民税額\n（所得税課税所得×１０％（概算））",null,{"$f":"ROUNDDOWN(D42*0.1,-2)","v":174000},null,null,{"$f":"ROUNDDOWN(G42*0.1,-2)","v":0},null,null,{"$f":"ROUNDDOWN(J42*0.1,-2)","v":0}]
[null,"税額合計",null,{"$f":"SUM(D44:D45)","v":262800},null,null,{"$f":"SUM(G44:G45)","v":0},null,null,{"$f":"SUM(J44:J45)","v":0}]

{"sheet":"給与の情報","index":4,"n_rows":73,"n_cols":14,"rows_kept":73,"cut":false,"hidden":false,"merged":[[39,2,41,7],[49,1,49,7],[50,10,51,10],[54,2,55,7],[52,2,52,3],[53,2,53,3],[50,5,53,7],[42,2,43,7],[42,8,42,12],[43,8,43,12],[6,2,6,7],[50,1,51,1],[6,8,6,13],[6,0,10,0],[6,1,7,1],[45,0,48,0],[45,2,48,7],[11,0,18,0],[19,0,33,0],[49,0,55,0],[50,11,51,11],[50,12,51,12],[50,2,50,3],[51,2,51,3],[50,8,51,8],[50,9,51,9]]}
[]
[]
[]
[]
[]
["個人事業の専従者給与及び法人設立後の家族役員の給与の状況"]
[null,null,"個人事業",null,null,null,null,null,"法人設立後"]
[null,null,"一人目","二人目","三人目","四人目","合計",null,"事業主","一人目","二人目","三人目","四人目","合計"]
[null,"名前","笹部　みつ子",null,null,null,null,null,{"$f":"基本情報入力!F8","v":"笹部　隆一"},"笹部　典子","笹部　みつ子"]
[null,"年齢",52,null,null,null,null,null,{"$f":"基本情報入力!F10","v":54},48,52]
[null,"関係","妻",null,null,null,null,null,null,"妹","妻"]
["①所得金額","給与の額",960000,null,null,null,{"$f":"SUM(C12:F12)","v":960000},{"$f":"IF(G12=個人青色申告決算書!AJ37,\"ＯＫ\",\"不一致\")","v":"ＯＫ"},3000000,5370000,1296000,null,null,{"$f":"SUM(I12:M12)","v":9666000}]
[null,"月額給与",null,null,null,null,null,null,{"$f":"ROUNDDOWN(I12/12,0)","v":250000},{"$f":"ROUNDDOWN(J12/12,0)","v":447500},{"$f":"ROUNDDOWN(K12/12,0)","v":108000},{"$f":"ROUNDDOWN(L12/12,0)","v":0},{"$f":"ROUNDDOWN(M12/12,0)","v":0}]
[null,"他社からもらっている給与の額",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!F12","v":4800000},840000]
[null,"給与額の合計",{"$f":"SUM(C12,C14)","v":960000},{"$f":"SUM(D12,D14)","v":0},0,0,null,null,{"$f":"SUM(I12,I14)","v":7800000},{"$f":"SUM(J12,J14)","v":6210000},1296000,0,0]
[null,"給与所得額",{"$f":"IF(C15<=650000,C15-C15,IF(C15<=1625000,C15-650000,IF(C15<=1800000,C15-(C15*0.4),IF(C15<=3600000,C15-(C15*0.3+180000),IF(C15<=6600000,C15-(C15*0.2+540000),IF(C15<=10000000,C15-(C15*0.1+1200000),C15-(C15*0.05+1700000)))))))","v":310000},{"$f":"IF(D15<=650000,D15-D15,IF(D15<=1625000,D15-650000,IF(D15<=1800000,D15-(D15*0.4),IF(D15<=3600000,D15-(D15*0.3+180000),IF(D15<=6600000,D15-(D15*0.2+540000),IF(D15<=10000000,D15-(D15*0.1+1200000),D15-(D15*0.05+1700000)))))))","v":0},0,0,null,null,{"$f":"IF(I15<=650000,I15-I15,IF(I15<=1625000,I15-650000,IF(I15<=1800000,I15-(I15*0.4),IF(I15<=3600000,I15-(I15*0.3+180000),IF(I15<=6600000,I15-(I15*0.2+540000),IF(I15<=10000000,I15-(I15*0.1+1200000),I15-(I15*0.05+1700000)))))))","v":5820000},{"$f":"IF(J15<=650000,J15-J15,IF(J15<=1625000,J15-650000,IF(J15<=1800000,J15-(J15*0.4),IF(J15<=3600000,J15-(J15*0.3+180000),IF(J15<=6600000,J15-(J15*0.2+540000),IF(J15<=10000000,J15-(J15*0.1+1200000),J15-(J15*0.05+1700000)))))))","v":4428000},646000,0,0]
[null,"他社給与所得額",{"$f":"IF(C14<=650000,C14-C14,IF(C14<=1625000,C14-650000,IF(C14<=1800000,C14-(C14*0.4),IF(C14<=3600000,C14-(C14*0.3+180000),IF(C14<=6600000,C14-(C14*0.2+540000),IF(C14<=10000000,C14-(C14*0.1+1200000),C14-(C14*0.05+1700000)))))))","v":0},{"$f":"IF(D14<=650000,D14-D14,IF(D14<=1625000,D14-650000,IF(D14<=1800000,D14-(D14*0.4),IF(D14<=3600000,D14-(D14*0.3+180000),IF(D14<=6600000,D14-(D14*0.2+540000),IF(D14<=10000000,D14-(D14*0.1+1200000),D14-(D14*0.05+1700000)))))))","v":0},0,0,null,null,{"$f":"IF(I14<=650000,I14-I14,IF(I14<=1625000,I14-650000,IF(I14<=1800000,I14-(I14*0.4),IF(I14<=3600000,I14-(I14*0.3+180000),IF(I14<=6600000,I14-(I14*0.2+540000),IF(I14<=10000000,I14-(I14*0.1+1200000),I14-(I14*0.05+1700000)))))))","v":3300000},190000,0,0,0]
[null,"その他の所得の額",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!F14","v":0},null,0]
[null,"所得金額合計",{"$f":"SUM(C16:C18)","v":310000},{"$f":"SUM(D16:D18)","v":0},{"$f":"SUM(E16:E18)","v":0},{"$f":"SUM(F16:F18)","v":0},null,null,{"$f":"SUM(I16,I18)","v":5820000},{"$f":"SUM(J16,J18)","v":4428000},646000,0,0]
["②所得控除額","社会保険料控除額",null,null,null,null,null,null,{"$f":"I48","v":449904},{"$f":"J48","v":""},{"$f":"K48","v":""},{"$f":"L48","v":""},{"$f":"M48","v":""}]
[null,"　（国民健康保険料）",null,null,null,null,null,null,null,530000,null,null,null,{"$f":"SUM(I21:M21)","v":530000}]
[null,"　（国民年金保険料）",170000,null,null,null,{"$f":"SUM(C22:F22)","v":170000},null,null,170000,null,null,null,{"$f":"SUM(I22:M22)","v":170000}]
[null,"　（その他の社会保険料）",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!F19","v":0}]
[null,"小規模企業共済掛金控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!F20","v":0}]
[null,"生命保険料控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!F21","v":50000},80000]
[null,"地震保険料控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!F22","v":0}]
[null,"寡婦・寡夫控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!F23","v":0}]
[null,"障害者控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!F25","v":0}]
[null,"配偶者控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!F26","v":0}]
[null,"配偶者特別控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!F26","v":0}]
[null,"扶養控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!F27","v":380000}]
[null,"その他の所得控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!F28","v":50000},50000]
[null,"基礎控除",380000,380000,380000,380000,null,null,{"$f":"事業主の所得税申告状況!F29","v":380000},380000,380000,380000,380000]
[null,"所得控除額合計",{"$f":"SUM(C21:C33)","v":550000},{"$f":"SUM(D21:D33)","v":380000},{"$f":"SUM(E21:E33)","v":380000},{"$f":"SUM(F21:F33)","v":380000},null,null,{"$f":"SUM(I20:I33)","v":1309904},{"$f":"SUM(J20:J33)","v":1210000},{"$f":"SUM(K20:K33)","v":380000},{"$f":"SUM(L20:L33)","v":380000},{"$f":"SUM(M20:M33)","v":380000}]
["①－②","課税所得金額",{"$f":"IF(C19-C34<0,0,ROUNDDOWN((C19-C34),-3))","v":0},{"$f":"IF(D19-D34<0,0,ROUNDDOWN((D19-D34),-3))","v":0},0,0,null,null,{"$f":"IF(I19-I34<0,0,ROUNDDOWN((I19-I34),-3))","v":4510000},{"$f":"IF(J19-J34<0,0,ROUNDDOWN((J19-J34),-3))","v":3218000},266000,0,0]
[null,"所得税額",{"$f":"IF(C35<=1950000,ROUNDDOWN(C35*0.05,0),IF(C35<=3300000,ROUNDDOWN(C35*0.1-97500,0),IF(C35<=6950000,ROUNDDOWN(C35*0.2-427500,0),IF(C35<=9000000,ROUNDDOWN(C35*0.23-636000,0),IF(C35<=18000000,ROUNDDOWN(C35*0.33-1536000,0),IF(C35<=40000000,ROUNDDOWN(C35*0.4-2796000,0),ROUNDDOWN(C35*0.45-4796000,0)))))))","v":0},{"$f":"IF(D35<=1950000,ROUNDDOWN(D35*0.05,0),IF(D35<=3300000,ROUNDDOWN(D35*0.1-97500,0),IF(D35<=6950000,ROUNDDOWN(D35*0.2-427500,0),IF(D35<=9000000,ROUNDDOWN(D35*0.23-636000,0),IF(D35<=18000000,ROUNDDOWN(D35*0.33-1536000,0),IF(D35<=40000000,ROUNDDOWN(D35*0.4-2796000,0),ROUNDDOWN(D35*0.45-4796000,0)))))))","v":0},{"$f":"IF(E35<=1950000,ROUNDDOWN(E35*0.05,0),IF(E35<=3300000,ROUNDDOWN(E35*0.1-97500,0),IF(E35<=6950000,ROUNDDOWN(E35*0.2-427500,0),IF(E35<=9000000,ROUNDDOWN(E35*0.23-636000,0),IF(E35<=18000000,ROUNDDOWN(E35*0.33-1536000,0),IF(E35<=40000000,ROUNDDOWN(E35*0.4-2796000,0),ROUNDDOWN(E35*0.45-4796000,0)))))))","v":0},{"$f":"IF(F35<=1950000,ROUNDDOWN(F35*0.05,0),IF(F35<=3300000,ROUNDDOWN(F35*0.1-97500,0),IF(F35<=6950000,ROUNDDOWN(F35*0.2-427500,0),IF(F35<=9000000,ROUNDDOWN(F35*0.23-636000,0),IF(F35<=18000000,ROUNDDOWN(F35*0.33-1536000,0),IF(F35<=40000000,ROUNDDOWN(F35*0.4-2796000,0),ROUNDDOWN(F35*0.45-4796000,0)))))))","v":0},{"$f":"SUM(C36:F36)","v":0},null,{"$f":"IF(I35<=1950000,ROUNDDOWN(I35*0.05,0),IF(I35<=3300000,ROUNDDOWN(I35*0.1-97500,0),IF(I35<=6950000,ROUNDDOWN(I35*0.2-427500,0),IF(I35<=9000000,ROUNDDOWN(I35*0.23-636000,0),IF(I35<=18000000,ROUNDDOWN(I35*0.33-1536000,0),IF(I35<=40000000,ROUNDDOWN(I35*0.4-2796000,0),ROUNDDOWN(I35*0.45-4796000,0)))))))","v":474500},{"$f":"IF(J35<=1950000,ROUNDDOWN(J35*0.05,0),IF(J35<=3300000,ROUNDDOWN(J35*0.1-97500,0),IF(J35<=6950000,ROUNDDOWN(J35*0.2-427500,0),IF(J35<=9000000,ROUNDDOWN(J35*0.23-636000,0),IF(J35<=18000000,ROUNDDOWN(J35*0.33-1536000,0),IF(J35<=40000000,ROUNDDOWN(J35*0.4-2796000,0),ROUNDDOWN(J35*0.45-4796000,0)))))))","v":224300},13300,0,0,{"$f":"SUM(I36:M36)","v":712100}]
[null,"所得税+復興特別所得税額\n（所得税額×１０２．１％）",{"$f":"ROUNDDOWN(C36*1.021,-2)","v":0},{"$f":"ROUNDDOWN(D36*1.021,-2)","v":0},{"$f":"ROUNDDOWN(E36*1.021,-2)","v":0},{"$f":"ROUNDDOWN(F36*1.021,-2)","v":0},{"$f":"SUM(C37:F37)","v":0},null,{"$f":"ROUNDDOWN(I36*1.021,-2)","v":484400},{"$f":"ROUNDDOWN(J36*1.021,-2)","v":229000},{"$f":"ROUNDDOWN(K36*1.021,-2)","v":13500},{"$f":"ROUNDDOWN(L36*1.021,-2)","v":0},{"$f":"ROUNDDOWN(M36*1.021,-2)","v":0},{"$f":"SUM(I37:M37)","v":726900}]
[null,"住民税額\n（所得税課税所得×１０％）",{"$f":"ROUNDDOWN(C35*0.1,-2)","v":0},{"$f":"ROUNDDOWN(D35*0.1,-2)","v":0},{"$f":"ROUNDDOWN(E35*0.1,-2)","v":0},{"$f":"ROUNDDOWN(F35*0.1,-2)","v":0},{"$f":"SUM(C38:F38)","v":0},null,{"$f":"ROUNDDOWN(I35*0.1,-2)","v":451000},{"$f":"ROUNDDOWN(J35*0.1,-2)","v":321800},{"$f":"ROUNDDOWN(K35*0.1,-2)","v":26600},{"$f":"ROUNDDOWN(L35*0.1,-2)","v":0},{"$f":"ROUNDDOWN(M35*0.1,-2)","v":0},{"$f":"SUM(I38:M38)","v":799400}]
[null,"税額合計",{"$f":"SUM(C37:C38)","v":0},{"$f":"SUM(D37:D38)","v":0},{"$f":"SUM(E37:E38)","v":0},{"$f":"SUM(F37:F38)","v":0},{"$f":"SUM(G37:G38)","v":0},null,{"$f":"SUM(I37:I38)","v":935400},550800,40100,0,0,1526300]
[null,"限界税率",null,null,null,null,null,null,{"$f":"IF(I35<1950000,0.05105+0.1,IF(I35<3300000,0.1021+0.1,IF(I35<6950000,0.2042+0.1,IF(I35<9000000,0.23483+0.1,IF(I35<18000000,0.33693+0.1,0.4084+0.1)))))","v":0.30420000000000003},{"$f":"IF(J35<1950000,0.05105+0.1,IF(J35<3300000,0.1021+0.1,IF(J35<6950000,0.2042+0.1,IF(J35<9000000,0.23483+0.1,IF(J35<18000000,0.33693+0.1,0.4084+0.1)))))","v":0.2021},0.15105000000000002,0.15105000000000002,0.15105000000000002]
[null,"役員報酬に対する社会保険料個人負担率",null,null,null,null,null,null,{"$f":"IF(ISERROR(I48/I12),0,I48/I12)","v":0.14996799999999999},{"$f":"IF(ISERROR(J48/J12),0,J48/J12)","v":0},0,0,0]
[null,"限界税率+社保個人負担率",null,null,null,null,null,null,{"$f":"SUM(I40:I41)","v":0.45416800000000002},{"$f":"SUM(J40:J41)","v":0.2021},0.15105000000000002,0.15105000000000002,0.15105000000000002]
[null,"法人の法定実効税率",null,null,null,null,null,null,{"$f":"法人税シミュレーション!$E$41","v":0.21434496172070897}]
[null,"法定実効税率+社保法人負担率",null,null,null,null,null,null,{"$f":"IF(ISERROR(I43+法人税シミュレーション!$E$43),法人税シミュレーション!$E$43,I43+法人税シミュレーション!$E$43)","v":0.36566496172070895}]
[]
["社会\n保険料","社会保険の加入の有無",null,null,null,null,null,null,"加入","非加入","非加入","非加入","非加入","合計"]
[null,"法人負担額",null,null,null,null,null,null,{"$f":"IF(I46=\"非加入\",\"\",I61*12)","v":453960},{"$f":"IF(J46=\"非加入\",\"\",J61*12)","v":""},{"$f":"IF(K46=\"非加入\",\"\",K61*12)","v":""},{"$f":"IF(L46=\"非加入\",\"\",L61*12)","v":""},{"$f":"IF(M46=\"非加入\",\"\",M61*12)","v":""},{"$f":"SUM(I47:M47)","v":453960}]
[null,"個人負担額",null,null,null,null,null,null,{"$f":"IF(I46=\"非加入\",\"\",I60*12)","v":449904},{"$f":"IF(J46=\"非加入\",\"\",J60*12)","v":""},{"$f":"IF(K46=\"非加入\",\"\",K60*12)","v":""},{"$f":"IF(L46=\"非加入\",\"\",L60*12)","v":""},{"$f":"IF(M46=\"非加入\",\"\",M60*12)","v":""},{"$f":"SUM(I48:M48)","v":449904}]
[null,"合計",null,null,null,null,null,null,{"$f":"SUM(I47:I48)","v":903864},{"$f":"SUM(J47:J48)","v":0},{"$f":"SUM(K47:K48)","v":0},{"$f":"SUM(L47:L48)","v":0},{"$f":"SUM(M47:M48)","v":0},{"$f":"SUM(I49:M49)","v":903864}]
["社保算定\n基礎数字","保険料率の入力（最新の「健康保険・厚生年金保険　標準報酬月額・保険料額表」の料率を入力してください）"]
[null,"健康保険","一般被保険者",null,0.05,null,null,null,{"$f":"IF(I10>=40,IF(I10>=65,$E51,$E52),$E51)","v":5.8599999999999999E-2},{"$f":"IF(J10>=40,IF(J10>=65,$E51,$E52),$E51)","v":5.8599999999999999E-2},{"$f":"IF(K10>=40,IF(K10>=65,$E51,$E52),$E51)","v":5.8599999999999999E-2},{"$f":"IF(L10>=40,IF(L10>=65,$E51,$E52),$E51)","v":0.05},{"$f":"IF(M10>=40,IF(M10>=65,$E51,$E52),$E51)","v":0.05}]
[null,null,"介護保険第２号被保険者",null,5.8599999999999999E-2]
[null,"厚生年金","厚生年金保険料被保険者",null,8.5599999999999996E-2,null,null,null,{"$f":"$E53","v":8.5599999999999996E-2},{"$f":"$E53","v":8.5599999999999996E-2},8.5599999999999996E-2,8.5599999999999996E-2,8.5599999999999996E-2]
[null,"児童手当拠出金",null,null,1.2999999999999999E-3,null,null,null,{"$f":"$E54","v":1.2999999999999999E-3},1.2999999999999999E-3,1.2999999999999999E-3,1.2999999999999999E-3,1.2999999999999999E-3]
[null,"健康保険標準報酬月額",null,null,null,null,null,null,{"$f":"IF(I10=\"\",0,IF(I10>70,0,標準報酬月額表!F54))","v":260000},{"$f":"IF(J10=\"\",0,IF(J10>70,0,標準報酬月額表!H54))","v":440000},{"$f":"IF(K10=\"\",0,IF(K10>70,0,標準報酬月額表!J54))","v":110000},{"$f":"IF(L10=\"\",0,IF(L10>70,0,標準報酬月額表!L54))","v":0},{"$f":"IF(M10=\"\",0,IF(M10>70,0,標準報酬月額表!N54))","v":0},{"$f":"IF(N10=\"\",0,IF(N10>70,0,標準報酬月額表!K54))","v":0}]
[null,"厚生年金標準報酬月額",null,null,null,null,null,null,{"$f":"IF(I10=\"\",0,IF(I10>75,0,標準報酬月額表!G54))","v":260000},{"$f":"IF(J10=\"\",0,IF(J10>75,0,標準報酬月額表!I54))","v":440000},{"$f":"IF(K10=\"\",0,IF(K10>75,0,標準報酬月額表!K54))","v":110000},{"$f":"IF(L10=\"\",0,IF(L10>75,0,標準報酬月額表!M54))","v":0},{"$f":"IF(M10=\"\",0,IF(M10>75,0,標準報酬月額表!O54))","v":0},{"$f":"IF(N10=\"\",0,IF(N10>75,0,標準報酬月額表!L54))","v":0}]
[null,"健康保険月額",null,null,null,null,null,null,{"$f":"IF(ISERROR(ROUNDDOWN(I55*I51,0)),\"\",ROUNDDOWN(I55*I51,0))","v":15236},{"$f":"IF(ISERROR(ROUNDDOWN(J55*J51,0)),\"\",ROUNDDOWN(J55*J51,0))","v":25784},{"$f":"IF(ISERROR(ROUNDDOWN(K55*K51,0)),\"\",ROUNDDOWN(K55*K51,0))","v":6446},{"$f":"IF(ISERROR(ROUNDDOWN(L55*L51,0)),\"\",ROUNDDOWN(L55*L51,0))","v":0},{"$f":"IF(ISERROR(ROUNDDOWN(M55*M51,0)),\"\",ROUNDDOWN(M55*M51,0))","v":0}]
[null,"厚生年金月額",null,null,null,null,null,null,{"$f":"IF(ISERROR(ROUNDDOWN(I56*I53,0)),\"\",ROUNDDOWN(I56*I53,0))","v":22256},{"$f":"IF(ISERROR(ROUNDDOWN(J56*J53,0)),\"\",ROUNDDOWN(J56*J53,0))","v":37664},{"$f":"IF(ISERROR(ROUNDDOWN(K56*K53,0)),\"\",ROUNDDOWN(K56*K53,0))","v":9416},{"$f":"IF(ISERROR(ROUNDDOWN(L56*L53,0)),\"\",ROUNDDOWN(L56*L53,0))","v":0},{"$f":"IF(ISERROR(ROUNDDOWN(M56*M53,0)),\"\",ROUNDDOWN(M56*M53,0))","v":0}]
[null,"児童手当拠出金月額",null,null,null,null,null,null,{"$f":"IF(ISERROR(ROUNDDOWN(I56*I54,0)),\"\",ROUNDDOWN(I56*I54,0))","v":338},{"$f":"IF(ISERROR(ROUNDDOWN(J56*J54,0)),\"\",ROUNDDOWN(J56*J54,0))","v":572},{"$f":"IF(ISERROR(ROUNDDOWN(K56*K54,0)),\"\",ROUNDDOWN(K56*K54,0))","v":143},{"$f":"IF(ISERROR(ROUNDDOWN(L56*L54,0)),\"\",ROUNDDOWN(L56*L54,0))","v":0},{"$f":"IF(ISERROR(ROUNDDOWN(M56*M54,0)),\"\",ROUNDDOWN(M56*M54,0))","v":0}]
[null,"個人負担合計",null,null,null,null,null,null,{"$f":"SUM(I57:I58)","v":37492},{"$f":"SUM(J57:J58)","v":63448},{"$f":"SUM(K57:K58)","v":15862},{"$f":"SUM(L57:L58)","v":0},{"$f":"SUM(M57:M58)","v":0}]
[null,"法人負担合計",null,null,null,null,null,null,{"$f":"SUM(I57:I59)","v":37830},{"$f":"SUM(J57:J59)","v":64020},{"$f":"SUM(K57:K59)","v":16005},{"$f":"SUM(L57:L59)","v":0},{"$f":"SUM(M57:M59)","v":0}]
[]
[null,null,null,null,null,"★その他の所得に係る税金"]
[null,"所得金額",null,null,null,null,null,null,{"$f":"I17+I18","v":3300000},{"$f":"J17+J18","v":190000},0,0,0,{"$f":"SUM(I64:M64)","v":3490000}]
[null,"所得控除額",null,null,null,null,null,null,{"$f":"I34","v":1309904},1210000,380000,380000,380000,3659904]
[null,"課税所得金額",null,null,null,null,null,null,{"$f":"IF(I64-I65<0,0,ROUNDDOWN((I64-I65),-3))","v":1990000},{"$f":"IF(J64-J65<0,0,ROUNDDOWN((J64-J65),-3))","v":0},0,0,0,1990000]
[null,"所得税額",null,null,null,null,null,null,{"$f":"IF(I66<=1950000,ROUNDDOWN(I66*0.05,0),IF(I66<=3300000,ROUNDDOWN(I66*0.1-97500,0),IF(I66<=6950000,ROUNDDOWN(I66*0.2-427500,0),IF(I66<=9000000,ROUNDDOWN(I66*0.23-636000,0),IF(I66<=18000000,ROUNDDOWN(I66*0.33-1536000,0),ROUNDDOWN(I66*0.4-2796000,0))))))","v":101500},{"$f":"IF(J66<=1950000,ROUNDDOWN(J66*0.05,0),IF(J66<=3300000,ROUNDDOWN(J66*0.1-97500,0),IF(J66<=6950000,ROUNDDOWN(J66*0.2-427500,0),IF(J66<=9000000,ROUNDDOWN(J66*0.23-636000,0),IF(J66<=18000000,ROUNDDOWN(J66*0.33-1536000,0),ROUNDDOWN(J66*0.4-2796000,0))))))","v":0},0,0,0,101500]
[null,"所得税+復興特別所得税額\n（所得税額×１０２．１％）",null,null,null,null,null,null,{"$f":"ROUNDDOWN(I67*1.021,-2)","v":103600},{"$f":"ROUNDDOWN(J67*1.021,-2)","v":0},0,0,0,103600]
[null,"住民税額\n（所得税課税所得×１０％（概算））",null,null,null,null,null,null,{"$f":"ROUNDDOWN(I66*0.1,-2)","v":199000},{"$f":"ROUNDDOWN(J66*0.1,-2)","v":0},0,0,0,199000]
[null,"税額合計",null,null,null,null,null,null,{"$f":"SUM(I68:I69)","v":302600},{"$f":"SUM(J68:J69)","v":0},0,0,0,302600]
[]
[null,null,null,null,null,"★社保加入者役員報酬"]
[null,null,null,null,null,null,null,null,{"$f":"IF(I46=\"加入\",I12,0)","v":3000000},0,0,0,0,{"$f":"SUM(I73:M73)","v":3000000}]

{"sheet":"標準報酬月額表","index":5,"n_rows":54,"n_cols":15,"rows_kept":54,"cut":false,"hidden":true,"merged":[[2,0,3,1],[3,5,3,6],[3,7,3,8],[3,9,3,10],[3,11,3,12],[3,13,3,14],[2,2,3,3],[2,4,3,4],[2,5,2,6],[2,7,2,8],[2,9,2,10],[2,11,2,12],[2,13,2,14]]}
["標準報酬月額表"]
[]
["等級",null,"標準報酬月額",null,"報酬月額",{"$f":"給与の情報!I9","v":"笹部　隆一"},null,{"$f":"給与の情報!J9","v":"笹部　典子"},null,{"$f":"給与の情報!K9","v":"笹部　みつ子"},null,{"$f":"給与の情報!L9","v":0},null,{"$f":"給与の情報!M9","v":0}]
[null,null,null,null,null,{"$f":"給与の情報!I13","v":250000},null,{"$f":"給与の情報!J13","v":447500},null,{"$f":"給与の情報!K13","v":108000},null,{"$f":"給与の情報!L13","v":0},null,{"$f":"給与の情報!M13","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"]
[1,"－",58000,98000,63000,{"$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,$C6,\"\")","v":""},{"$f":"IF(J$4<$E6,$D6,\"\")","v":""},{"$f":"IF(L$4<$E6,$C6,\"\")","v":58000},{"$f":"IF(L$4<$E6,$D6,\"\")","v":98000},{"$f":"IF(N$4<$E6,$C6,\"\")","v":58000},{"$f":"IF(N$4<$E6,$D6,\"\")","v":98000}]
[2,"－",68000,98000,73000,{"$f":"IF(F$4<$E7,$C7,\"\")","v":""},{"$f":"IF(F$4<$E7,$D7,\"\")","v":""},"","","","",68000,98000,68000,98000]
[3,"－",78000,98000,83000,"","","","","","",78000,98000,78000,98000]
[4,"－",88000,98000,93000,"","","","","","",88000,98000,88000,98000]
[5,1,98000,98000,101000,"","","","","","",98000,98000,98000,98000]
[6,2,104000,104000,107000,"","","","","","",104000,104000,104000,104000]
[7,3,110000,110000,114000,"","","","",110000,110000,110000,110000,110000,110000]
[8,4,118000,118000,122000,"","","","",118000,118000,118000,118000,118000,118000]
[9,5,126000,126000,130000,"","","","",126000,126000,126000,126000,126000,126000]
[10,6,134000,134000,138000,"","","","",134000,134000,134000,134000,134000,134000]
[11,7,142000,142000,146000,"","","","",142000,142000,142000,142000,142000,142000]
[12,8,150000,150000,155000,"","","","",150000,150000,150000,150000,150000,150000]
[13,9,160000,160000,165000,"","","","",160000,160000,160000,160000,160000,160000]
[14,10,170000,170000,175000,"","","","",170000,170000,170000,170000,170000,170000]
[15,11,180000,180000,185000,"","","","",180000,180000,180000,180000,180000,180000]
[16,12,190000,190000,195000,"","","","",190000,190000,190000,190000,190000,190000]
[17,13,200000,200000,210000,"","","","",200000,200000,200000,200000,200000,200000]
[18,14,220000,220000,230000,"","","","",220000,220000,220000,220000,220000,220000]
[19,15,240000,240000,250000,"","","","",240000,240000,240000,240000,240000,240000]
[20,16,260000,260000,270000,260000,260000,"","",260000,260000,260000,260000,260000,260000]
[21,17,280000,280000,290000,280000,280000,"","",280000,280000,280000,280000,280000,280000]
[22,18,300000,300000,310000,300000,300000,"","",300000,300000,300000,300000,300000,300000]
[23,19,320000,320000,330000,320000,320000,"","",320000,320000,320000,320000,320000,320000]
[24,20,340000,340000,350000,340000,340000,"","",340000,340000,340000,340000,340000,340000]
[25,21,360000,360000,370000,360000,360000,"","",360000,360000,360000,360000,360000,360000]
[26,22,380000,380000,395000,380000,380000,"","",380000,380000,380000,380000,380000,380000]
[27,23,410000,410000,425000,410000,410000,"","",410000,410000,410000,410000,410000,410000]
[28,24,440000,440000,455000,440000,440000,440000,440000,440000,440000,440000,440000,440000,440000]
[29,25,470000,470000,485000,470000,470000,470000,470000,470000,470000,470000,470000,470000,470000]
[30,26,500000,500000,515000,500000,500000,500000,500000,500000,500000,500000,500000,500000,500000]
[31,27,530000,530000,545000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000]
[32,28,560000,560000,575000,560000,560000,560000,560000,560000,560000,560000,560000,560000,560000]
[33,29,590000,590000,605000,590000,590000,590000,590000,590000,590000,590000,590000,590000,590000]
[34,30,620000,620000,635000,620000,620000,620000,620000,620000,620000,620000,620000,620000,620000]
[35,"－",650000,620000,665000,650000,620000,650000,620000,650000,620000,650000,620000,650000,620000]
[36,"－",680000,620000,695000,680000,620000,680000,620000,680000,620000,680000,620000,680000,620000]
[37,"－",710000,620000,730000,710000,620000,710000,620000,710000,620000,710000,620000,710000,620000]
[38,"－",750000,620000,770000,750000,620000,750000,620000,750000,620000,750000,620000,750000,620000]
[39,"－",790000,620000,810000,790000,620000,790000,620000,790000,620000,790000,620000,790000,620000]
[40,"－",830000,620000,855000,830000,620000,830000,620000,830000,620000,830000,620000,830000,620000]
[41,"－",880000,620000,905000,880000,620000,880000,620000,880000,620000,880000,620000,880000,620000]
[42,"－",930000,620000,955000,930000,620000,930000,620000,930000,620000,930000,620000,930000,620000]
[43,"－",980000,620000,1005000,980000,620000,980000,620000,980000,620000,980000,620000,980000,620000]
[44,"－",1030000,620000,1055000,1030000,620000,1030000,620000,1030000,620000,1030000,620000,1030000,620000]
[45,"－",1090000,620000,1115000,1090000,620000,1090000,620000,1090000,620000,1090000,620000,1090000,620000]
[46,"－",1150000,620000,1175000,1150000,620000,1150000,620000,1150000,620000,1150000,620000,1150000,620000]
[47,"－",1210000,620000,1175001,{"$f":"IF(F$4>=$E52,$C52,\"\")","v":""},{"$f":"IF(F$4>=$E52,$D52,\"\")","v":""},{"$f":"IF(H$4>=$E52,$C52,\"\")","v":""},{"$f":"IF(H$4>=$E52,$D52,\"\")","v":""},{"$f":"IF(J$4>=$E52,$C52,\"\")","v":""},{"$f":"IF(J$4>=$E52,$D52,\"\")","v":""},{"$f":"IF(L$4>=$E52,$C52,\"\")","v":""},{"$f":"IF(L$4>=$E52,$D52,\"\")","v":""},{"$f":"IF(N$4>=$E52,$C52,\"\")","v":""},{"$f":"IF(N$4>=$E52,$D52,\"\")","v":""}]
[null,null,null,null,null,{"$f":"MIN(F6:F52)","v":260000},260000,440000,440000,110000,110000,58000,98000,58000,98000]
[null,null,null,null,null,{"$f":"IF(F4=0,\"\",F53)","v":260000},{"$f":"IF(F4=0,\"\",G53)","v":260000},{"$f":"IF(H4=0,\"\",H53)","v":440000},{"$f":"IF(H4=0,\"\",I53)","v":440000},{"$f":"IF(J4=0,\"\",J53)","v":110000},{"$f":"IF(J4=0,\"\",K53)","v":110000},{"$f":"IF(L4=0,\"\",L53)","v":""},{"$f":"IF(L4=0,\"\",M53)","v":""},{"$f":"IF(N4=0,\"\",N53)","v":""},{"$f":"IF(N4=0,\"\",O53)","v":""}]

{"sheet":"経費の増減","index":6,"n_rows":35,"n_cols":7,"rows_kept":35,"cut":false,"hidden":false,"merged":[[5,0,5,7],[6,3,6,4],[7,0,7,7],[8,1,8,3],[8,0,29,0],[28,1,28,2],[29,1,29,2],[9,1,12,1],[13,1,26,1],[27,1,27,2]]}
[]
[]
[]
[]
[]
["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","賃貸料",1,{"$f":"個人青色申告決算書!L23","v":22321530},null,{"$f":"SUM(E10:F10)","v":22321530}]
[null,null,"礼金・権利金・更新料",2,{"$f":"個人青色申告決算書!L25","v":0},null,{"$f":"SUM(E11:F11)","v":0}]
[null,null,{"$f":"IF(個人青色申告決算書!C27=\"\",\"\",個人青色申告決算書!C27)","v":"その他の収入金額"},3,{"$f":"個人青色申告決算書!L27","v":652301},null,652301]
[null,null,"計",4,{"$f":"SUM(E10:E12)","v":22973831},null,{"$f":"SUM(G10:G12)","v":22973831}]
[null,"必　　　要　　　経　　　費",{"$f":"IF(個人青色申告決算書!C31=\"\",\"\",個人青色申告決算書!C31)","v":"租税公課"},5,{"$f":"個人青色申告決算書!L31","v":840520},null,{"$f":"SUM(E14:F14)","v":840520}]
[null,null,{"$f":"IF(個人青色申告決算書!C33=\"\",\"\",個人青色申告決算書!C33)","v":"損害保険料"},6,{"$f":"個人青色申告決算書!L33","v":35612},null,35612]
[null,null,{"$f":"IF(個人青色申告決算書!C35=\"\",\"\",個人青色申告決算書!C35)","v":"修繕費"},7,{"$f":"個人青色申告決算書!L35","v":459800},null,459800]
[null,null,{"$f":"IF(個人青色申告決算書!C37=\"\",\"\",個人青色申告決算書!C37)","v":"減価償却費"},8,{"$f":"個人青色申告決算書!L37","v":5200621},null,5200621]
[null,null,{"$f":"IF(個人青色申告決算書!C39=\"\",\"\",個人青色申告決算書!C39)","v":"借入金利子"},9,{"$f":"個人青色申告決算書!L39","v":2232111},null,2232111]
[null,null,{"$f":"IF(個人青色申告決算書!C41=\"\",\"\",個人青色申告決算書!C41)","v":"地代家賃"},10,{"$f":"個人青色申告決算書!L41","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!C43=\"\",\"\",個人青色申告決算書!C43)","v":"給料賃金"},11,{"$f":"個人青色申告決算書!L43","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!C45=\"\",\"\",個人青色申告決算書!C45)","v":"管理手数料"},12,{"$f":"個人青色申告決算書!L45","v":180000},null,180000]
[null,null,{"$f":"IF(個人青色申告決算書!Z23=\"\",\"\",個人青色申告決算書!Z23)","v":"支払手数料"},13,{"$f":"個人青色申告決算書!AJ23","v":63000},null,63000]
[null,null,{"$f":"IF(個人青色申告決算書!Z25=\"\",\"\",個人青色申告決算書!Z25)","v":""},14,{"$f":"個人青色申告決算書!AJ25","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!Z27=\"\",\"\",個人青色申告決算書!Z27)","v":""},15,{"$f":"個人青色申告決算書!AJ27","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!Z29=\"\",\"\",個人青色申告決算書!Z29)","v":"税理士報酬"},16,{"$f":"個人青色申告決算書!AJ29","v":52500},338800,391300]
[null,null,{"$f":"IF(個人青色申告決算書!Z31=\"\",\"\",個人青色申告決算書!Z31)","v":"その他の経費"},17,{"$f":"個人青色申告決算書!AJ31","v":31500},null,31500]
[null,null,"計",18,{"$f":"SUM(E14:E26)","v":9095664},null,{"$f":"SUM(G14:G26)","v":9434464}]
[null,"差引金額",null,19,{"$f":"E13-E27","v":13878167},null,{"$f":"G13-G27","v":13539367}]
[null,"専従者給与",null,20,{"$f":"個人青色申告決算書!AJ37","v":960000},{"$f":"-E29","v":-960000},{"$f":"SUM(E29:F29)","v":0}]
[null,"青色特別控除前の所得金額",null,21,{"$f":"E28-E29","v":12918167},null,{"$f":"G28-G29","v":13539367}]
[]
[]
["※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,"税引前損益計算書の個人から法人への組替"]
[]
["不動産所得の損益計算書",null,null,null,null,null,"法人の損益計算書"]
[null,"科　目",null,null,"金　額",null,"科　目",null,"金　額"]
[null,"売上金額","賃貸料",1,{"$f":"経費の増減!G10","v":22321530},null,"売上金額",{"$f":"IF(C10=\"\",\"\",C10)","v":"賃貸料"},{"$f":"IF(E10=\"\",\"\",E10)","v":22321530}]
[null,null,"礼金・権利金・更新料",2,{"$f":"経費の増減!G11","v":0},null,null,{"$f":"IF(C11=\"\",\"\",C11)","v":"礼金・権利金・更新料"},0]
[null,null,{"$f":"IF(個人青色申告決算書!C27=\"\",\"\",個人青色申告決算書!C27)","v":"その他の収入金額"},3,{"$f":"経費の増減!G12","v":652301},null,null,"その他の収入金額",652301]
[null,null,"計",4,{"$f":"経費の増減!G13","v":22973831},null,null,"計",22973831]
[null,"必　　　要　　　経　　　費",{"$f":"IF(個人青色申告決算書!C31=\"\",\"\",個人青色申告決算書!C31)","v":"租税公課"},5,{"$f":"経費の増減!G14","v":840520},null,"販売費及び一般管理費",{"$f":"IF(C14=\"\",\"\",C14)","v":"租税公課"},840520]
[null,null,{"$f":"IF(個人青色申告決算書!C33=\"\",\"\",個人青色申告決算書!C33)","v":"損害保険料"},6,{"$f":"経費の増減!G15","v":35612},null,null,"損害保険料",35612]
[null,null,{"$f":"IF(個人青色申告決算書!C35=\"\",\"\",個人青色申告決算書!C35)","v":"修繕費"},7,{"$f":"経費の増減!G16","v":459800},null,null,"修繕費",459800]
[null,null,{"$f":"IF(個人青色申告決算書!C37=\"\",\"\",個人青色申告決算書!C37)","v":"減価償却費"},8,{"$f":"経費の増減!G17","v":5200621},null,null,"減価償却費",5200621]
[null,null,{"$f":"IF(個人青色申告決算書!C39=\"\",\"\",個人青色申告決算書!C39)","v":"借入金利子"},9,{"$f":"経費の増減!G18","v":2232111},null,null,"借入金利子",{"$f":"IF(E18=\"\",\"\",E18-E18)","v":0}]
[null,null,{"$f":"IF(個人青色申告決算書!C41=\"\",\"\",個人青色申告決算書!C41)","v":"地代家賃"},10,{"$f":"経費の増減!G19","v":0},null,null,"地代家賃",{"$f":"IF(E19=\"\",\"\",E19)","v":0}]
[null,null,{"$f":"IF(個人青色申告決算書!C43=\"\",\"\",個人青色申告決算書!C43)","v":"給料賃金"},11,{"$f":"経費の増減!G20","v":0},null,null,"給料賃金",0]
[null,null,{"$f":"IF(個人青色申告決算書!C45=\"\",\"\",個人青色申告決算書!C45)","v":"管理手数料"},12,{"$f":"経費の増減!G21","v":180000},null,null,"管理手数料",180000]
[null,null,{"$f":"IF(個人青色申告決算書!Z23=\"\",\"\",個人青色申告決算書!Z23)","v":"支払手数料"},13,{"$f":"経費の増減!G22","v":63000},null,null,"支払手数料",63000]
[null,null,{"$f":"IF(個人青色申告決算書!Z25=\"\",\"\",個人青色申告決算書!Z25)","v":""},14,{"$f":"経費の増減!G23","v":0},null,null,"",0]
[null,null,{"$f":"IF(個人青色申告決算書!Z27=\"\",\"\",個人青色申告決算書!Z27)","v":""},15,{"$f":"経費の増減!G24","v":0},null,null,"",0]
[null,null,{"$f":"IF(個人青色申告決算書!Z29=\"\",\"\",個人青色申告決算書!Z29)","v":"税理士報酬"},16,{"$f":"経費の増減!G25","v":391300},null,null,"税理士報酬",391300]
[null,null,{"$f":"IF(個人青色申告決算書!Z31=\"\",\"\",個人青色申告決算書!Z31)","v":"その他の経費"},17,{"$f":"経費の増減!G26","v":31500},null,null,"その他の経費",31500]
[null,null,"計",18,{"$f":"経費の増減!G27","v":9434464},null,null,"法定福利費",{"$f":"給与の情報!N47","v":453960}]
[null,"差引金額",null,19,{"$f":"経費の増減!G28","v":13539367},null,null,"役員報酬",{"$f":"給与の情報!N12","v":9666000}]
[null,"専従者給与",null,20,{"$f":"経費の増減!G29","v":0},null,null,"販売費及び一般管理費計",{"$f":"SUM(I14:I28)","v":17322313}]
[null,"青色特別控除前の所得金額",null,21,{"$f":"経費の増減!G30","v":13539367},null,"営業利益",null,{"$f":"I13-I29","v":5651518}]
[null,null,null,null,null,null,"営外収益"]
["※通常は特に追加入力する項目はありません。"]
[]
[null,null,null,null,null,null,null,"計",{"$f":"SUM(I31:I33)","v":0}]
[null,null,null,null,null,null,"営外費用","支払利息割引料",{"$f":"IF(E18=\"\",\"\",E18)","v":2232111}]
[]
[]
[null,null,null,null,null,null,null,"計",{"$f":"SUM(I35:I37)","v":2232111}]
[null,null,null,null,null,null,"経常利益",null,{"$f":"I30+I34-I38","v":3419407}]
[null,null,null,null,null,null,"特別利益"]
[]
[null,null,null,null,null,null,null,"計",{"$f":"SUM(I40:I41)","v":0}]
[null,null,null,null,null,null,"特別損失"]
[]
[null,null,null,null,null,null,null,"計",{"$f":"SUM(I43:I44)","v":0}]
[null,null,null,null,null,null,"税引前当期純利益",null,{"$f":"I39+I42-I45","v":3419407}]

{"sheet":"法人税シミュレーション","index":8,"n_rows":43,"n_cols":9,"rows_kept":43,"cut":false,"hidden":false,"merged":[[5,0,5,8],[6,0,6,2],[6,4,6,5],[6,7,6,8],[15,4,15,5]]}
[]
[]
[]
[]
[]
["法人成りした場合の法人税等シミュレーション"]
["１、所得の計算（別表４）",null,null,null,"２、 法人税の計算",null,null,"4、事業税・県民税の計算"]
["税引前当期利益",null,{"$f":"税前ＰＬの組替!I46","v":3419407},null,"所得金額",{"$f":"C21","v":3419407},null,"法人事業税"]
[null,null,null,null,"800万以下の金額",{"$f":"IF(F8<=0,0,IF($F$8<=8000000,ROUNDDOWN($F$8/1000,0)*1000,8000000))","v":3419000},null,"400万以下の金額",{"$f":"IF(F8<=0,0,IF($F$8<=4000000,ROUNDDOWN($F$8/1000,0)*1000,4000000))","v":3419000}]
["加",null,null,null,"800万超の金額",{"$f":"IF($F$8>8000000,ROUNDDOWN(($F$8-8000000)/1000,0)*1000,0)","v":0},null,"800万以下の金額",{"$f":"IF($F$8<=4000000,0,IF($F$8<=8000000,ROUNDDOWN(($F$8-4000000)/1000,0)*1000,4000000))","v":0}]
[null,null,null,null,"800万までの税率",0.15,null,"800万超の金額",{"$f":"IF(F8<=8000000,0,ROUNDDOWN((F8-8000000)/1000,0)*1000)","v":0}]
["算",null,null,null,"800万超の税率",0.255,null,"400万以下の税率",2.7E-2]
[null,null,null,null,"800万までの税額",{"$f":"ROUNDDOWN((F9*F11)/100,0)*100","v":512800},null,"800万以下の税率",0.04]
["加算小計",null,{"$f":"SUM(C9:C13)","v":0},null,"800万超の税額",{"$f":"ROUNDDOWN((F10*F12)/100,0)*100","v":0},null,"800万超の税率",5.2999999999999999E-2]
[null,null,null,null,"法人税",{"$f":"SUM(F13:F14)","v":512800},null,"400万以下の税額",{"$f":"ROUNDDOWN(I9*I12/100,0)*100","v":92300}]
["減",null,null,null,"３、市民税の計算",null,null,"800万以下の税額",{"$f":"ROUNDDOWN(I10*I13/100,0)*100","v":0}]
[null,null,null,null,"法人税割",null,null,"800万超の税額",{"$f":"ROUNDDOWN(I11*I14/100,0)*100","v":0}]
["算",null,null,null,{"$f":"H16","v":"800万以下の税額"},{"$f":"I20","v":512000},null,"法人事業税",{"$f":"SUM(I15:I17)","v":92300}]
[null,null,null,null,"法人税割税率",0.123,null,"法人県民税"]
["減算小計",null,{"$f":"SUM(C15:C19)","v":0},null,"法人税割税額",{"$f":"ROUNDDOWN(F18*F19/100,0)*100","v":62900},null,"法人税額",{"$f":"ROUNDDOWN(F15/1000,0)*1000","v":512000}]
["所得金額",null,{"$f":"C8+C14-C20","v":3419407},null,"法人税均等割",null,null,"法人税割税率",0.05]
[null,null,null,null,"法人均等割額",50000,null,"法人税割額",{"$f":"ROUNDDOWN((I20*I21)/100,0)*100","v":25600}]
[null,null,null,null,"法人税均等割",{"$f":"SUM(F22)","v":50000},null,"法人均等割額",20000]
[null,null,null,null,"法人市民税",{"$f":"F20+F23","v":112900},null,"法人税均等割",{"$f":"SUM(I23)","v":20000}]
[null,null,null,null,null,null,null,"法人県民税",{"$f":"I22+I24","v":45600}]
[null,"★税額まとめ",null,null,"★法定実効税率",null,null,"地方法人特別税（国税）"]
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[null,{"$f":"H18","v":"法人事業税"},{"$f":"I18","v":92300},null,"400万以下の税率",{"$f":"(F11*(1+F19+I21)+I12+I30*0.81)/(1+I12+I30*0.81)","v":0.21434496172070897},null,"800万以下の金額",{"$f":"IF($F$8<=4000000,0,IF($F$8<=8000000,ROUNDDOWN(($F$8-4000000)/1000,0)*1000,4000000))","v":0}]
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[null,{"$f":"H37","v":"地方法人特別税"},{"$f":"I37","v":74700},null,"800万超の税率",{"$f":"(F12*(1+F19+I21)+I14+I32*0.81)/(1+I14+I32*0.81)","v":0.36046554068234293},null,"400万以下の税率",2.7E-2]
[null,{"$f":"E24","v":"法人市民税"},{"$f":"F24","v":112900},null,null,null,null,"800万以下の税率",0.04]
[null,"合計",{"$f":"SUM(C27:C31)","v":838300.12300000002},null,null,null,null,"800万超の税率",5.2999999999999999E-2]
[null,null,null,null,null,null,null,"400万以下の税額",{"$f":"ROUNDDOWN(I27*I30/100,0)*100","v":92300}]
["※通常は特に追加入力する数字はありません。",null,null,null,null,null,null,"800万以下の税額",{"$f":"ROUNDDOWN(I28*I31/100,0)*100","v":0}]
["※申告する自治体によって、住民税は税率や均等割額が変わります。",null,null,null,null,null,null,"800万超の税額",{"$f":"ROUNDDOWN(I29*I32/100,0)*100","v":0}]
["　　自治体のＨＰなどから確認して、上書き訂正してください。",null,null,null,null,null,null,"基準法人所得割額",{"$f":"SUM(I33:I35)","v":92300}]
[null,null,null,null,null,null,null,"地方法人特別税",{"$f":"ROUNDDOWN(I36*0.81,-2)","v":74700}]
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[null,null,null,null,"★法定実効税率"]
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[null,null,null,null,"★役員報酬に対する社保法人負担率"]
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[]
["個人事業を法人事業に変更した場合の負担額変化シミュレーション"]
[]
["１．損益計算書の比較",null,null,null,null,"２、税負担及び社会保険料の変化"]
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[null,{"$f":"IF(税前ＰＬの組替!C11=\"\",\"\",税前ＰＬの組替!C11)","v":"礼金・権利金・更新料"},2,{"$f":"経費の増減!E11","v":0},null,"住民税",{"$f":"SUM(事業主の所得税申告状況!D34,事業主の所得税申告状況!G34,事業主の所得税申告状況!J34)","v":1298800},{"$f":"SUM(事業主の所得税申告状況!D45,事業主の所得税申告状況!G45,事業主の所得税申告状況!J45)","v":174000},{"$f":"G13-H13","v":1124800}]
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[null,"計",4,{"$f":"経費の増減!E13","v":22973831},null,"合計",{"$f":"SUM(G12:G14)","v":3462000},{"$f":"SUM(H12:H14)","v":262800},{"$f":"SUM(I12:I14)","v":3199200}]
["必　　　要　　　経　　　費",{"$f":"IF(税前ＰＬの組替!C14=\"\",\"\",税前ＰＬの組替!C14)","v":"租税公課"},5,{"$f":"経費の増減!E14","v":840520}]
[null,{"$f":"IF(税前ＰＬの組替!C15=\"\",\"\",税前ＰＬの組替!C15)","v":"損害保険料"},6,{"$f":"経費の増減!E15","v":35612},null,"②専従者の税金"]
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[null,{"$f":"IF(税前ＰＬの組替!C20=\"\",\"\",税前ＰＬの組替!C20)","v":"給料賃金"},11,{"$f":"経費の増減!E20","v":0},null,"税金合計",{"$f":"SUM(G15,G20)","v":3462000},null,{"$f":"SUM(I15,I20)","v":3199200}]
[null,{"$f":"IF(税前ＰＬの組替!C21=\"\",\"\",税前ＰＬの組替!C21)","v":"管理手数料"},12,{"$f":"経費の増減!E21","v":180000}]
[null,{"$f":"IF(税前ＰＬの組替!C22=\"\",\"\",税前ＰＬの組替!C22)","v":"支払手数料"},13,{"$f":"経費の増減!E22","v":63000},null,"③社会保険料",null,"④不動産所得税金+社保合計"]
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[null,{"$f":"IF(税前ＰＬの組替!C24=\"\",\"\",税前ＰＬの組替!C24)","v":""},15,{"$f":"経費の増減!E24","v":0},null,"事業主の国民年金",{"$f":"SUM(事業主の所得税申告状況!D18,事業主の所得税申告状況!G18,事業主の所得税申告状況!J18)","v":340000}]
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[null,null,null,null,null,"法人事業税",{"$f":"法人税シミュレーション!C28","v":92300}]
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[null,{"$f":"IF(税前ＰＬの組替!H12=\"\",\"\",税前ＰＬの組替!H12)","v":"その他の収入金額"},{"$f":"IF(税前ＰＬの組替!I12=\"\",\"\",税前ＰＬの組替!I12)","v":652301}]
[null,"計",{"$f":"IF(税前ＰＬの組替!I13=\"\",\"\",税前ＰＬの組替!I13)","v":22973831},null,null,"②事業主と家族役員の税金"]
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[null,{"$f":"IF(税前ＰＬの組替!H16=\"\",\"\",税前ＰＬの組替!H16)","v":"修繕費"},{"$f":"IF(税前ＰＬの組替!I16=\"\",\"\",税前ＰＬの組替!I16)","v":459800},null,null,"住民税",{"$f":"給与の情報!N38","v":799400},{"$f":"給与の情報!N69","v":199000},{"$f":"G42-H42","v":600400}]
[null,{"$f":"IF(税前ＰＬの組替!H17=\"\",\"\",税前ＰＬの組替!H17)","v":"減価償却費"},{"$f":"IF(税前ＰＬの組替!I17=\"\",\"\",税前ＰＬの組替!I17)","v":5200621},null,null,"合計",{"$f":"SUM(G41:G42)","v":1526300},{"$f":"SUM(H41:H42)","v":302600},{"$f":"SUM(I41:I42)","v":1223700}]
[null,{"$f":"IF(税前ＰＬの組替!H18=\"\",\"\",税前ＰＬの組替!H18)","v":"借入金利子"},{"$f":"IF(税前ＰＬの組替!I18=\"\",\"\",税前ＰＬの組替!I18)","v":0}]
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[null,{"$f":"IF(税前ＰＬの組替!H20=\"\",\"\",税前ＰＬの組替!H20)","v":"給料賃金"},{"$f":"IF(税前ＰＬの組替!I20=\"\",\"\",税前ＰＬの組替!I20)","v":0}]
[null,{"$f":"IF(税前ＰＬの組替!H21=\"\",\"\",税前ＰＬの組替!H21)","v":"管理手数料"},{"$f":"IF(税前ＰＬの組替!I21=\"\",\"\",税前ＰＬの組替!I21)","v":180000},null,null,"③社会保険料",null,"④不動産事業税金+社保合計"]
[null,{"$f":"IF(税前ＰＬの組替!H22=\"\",\"\",税前ＰＬの組替!H22)","v":"支払手数料"},{"$f":"IF(税前ＰＬの組替!I22=\"\",\"\",税前ＰＬの組替!I22)","v":63000},null,null,"法人負担保険料",{"$f":"給与の情報!N47","v":453960},{"$f":"I45+G53","v":3665864.1230000001}]
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[null,{"$f":"IF(税前ＰＬの組替!H25=\"\",\"\",税前ＰＬの組替!H25)","v":"税理士報酬"},{"$f":"IF(税前ＰＬの組替!I25=\"\",\"\",税前ＰＬの組替!I25)","v":391300},null,null,"国民健康保険料（未加入の場合）",{"$f":"給与の情報!N21","v":530000}]
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[null,"販売費及び一般管理費計",{"$f":"IF(税前ＰＬの組替!I29=\"\",\"\",税前ＰＬの組替!I29)","v":17322313}]
["営業利益",null,{"$f":"IF(税前ＰＬの組替!I30=\"\",\"\",税前ＰＬの組替!I30)","v":5651518}]
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[null,{"$f":"IF(税前ＰＬの組替!H32=\"\",\"\",税前ＰＬの組替!H32)","v":""},{"$f":"IF(税前ＰＬの組替!I32=\"\",\"\",税前ＰＬの組替!I32)","v":""}]
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[null,{"$f":"IF(税前ＰＬの組替!H36=\"\",\"\",税前ＰＬの組替!H36)","v":""},{"$f":"IF(税前ＰＬの組替!I36=\"\",\"\",税前ＰＬの組替!I36)","v":""}]
[null,{"$f":"IF(税前ＰＬの組替!H37=\"\",\"\",税前ＰＬの組替!H37)","v":""},{"$f":"IF(税前ＰＬの組替!I37=\"\",\"\",税前ＰＬの組替!I37)","v":""}]
[null,"計",{"$f":"IF(税前ＰＬの組替!I38=\"\",\"\",税前ＰＬの組替!I38)","v":2232111}]
["経常利益",null,{"$f":"IF(税前ＰＬの組替!I39=\"\",\"\",税前ＰＬの組替!I39)","v":3419407}]
["特別利益",{"$f":"IF(税前ＰＬの組替!H40=\"\",\"\",税前ＰＬの組替!H40)","v":""},{"$f":"IF(税前ＰＬの組替!I40=\"\",\"\",税前ＰＬの組替!I40)","v":""}]
[null,{"$f":"IF(税前ＰＬの組替!H41=\"\",\"\",税前ＰＬの組替!H41)","v":""},{"$f":"IF(税前ＰＬの組替!I41=\"\",\"\",税前ＰＬの組替!I41)","v":""}]
[null,"計",{"$f":"IF(税前ＰＬの組替!I42=\"\",\"\",税前ＰＬの組替!I42)","v":0}]
["特別損失",{"$f":"IF(税前ＰＬの組替!H43=\"\",\"\",税前ＰＬの組替!H43)","v":""},{"$f":"IF(税前ＰＬの組替!I43=\"\",\"\",税前ＰＬの組替!I43)","v":""}]
[null,{"$f":"IF(税前ＰＬの組替!H44=\"\",\"\",税前ＰＬの組替!H44)","v":""},{"$f":"IF(税前ＰＬの組替!I44=\"\",\"\",税前ＰＬの組替!I44)","v":""}]
[null,"計",{"$f":"IF(税前ＰＬの組替!I45=\"\",\"\",税前ＰＬの組替!I45)","v":0}]
["税引前当期純利益",null,{"$f":"IF(税前ＰＬの組替!I46=\"\",\"\",税前ＰＬの組替!I46)","v":3419407}]

{"sheet":"所得税額表","index":10,"n_rows":10,"n_cols":4,"rows_kept":10,"cut":false,"hidden":true,"merged":[[1,0,1,1],[1,2,2,2],[1,3,2,3]]}
["所得税の税率"]
["課税される所得金額",null,"税率","控除額"]
["以上","以下"]
[0,1950000,0.05,0]
[1950001,3300000,0.1,97500]
[3300001,6950000,0.2,427500]
[6950001,9000000,0.23,636000]
[9000001,18000000,0.33,1536000]
[18000001,40000000,0.4,2796000]
[40000001,null,0.45,4796000]