{"text_format":"1","workbook":"xlsx","n_sheets":10,"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"],"not_rendered":{"charts":2,"images":24,"macros":1,"external_links":1,"defined_names":104,"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":26,"n_cols":6,"rows_kept":26,"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,"事業者名と年齢、シミュレーションの対象年度を入力してください。"]
[]
[null,null,null,null,null,"前年一年の個人事業の所得税青色申告決算書の数字を転記します（シミュレーションの基礎数字になります。）"]
[]
[null,null,null,"     ",null,"前年の所得税確定申告書の第一表の数字を転記します。"]
[]
[null,null," ",null,null,"個人事業の青色専従者の給与の状況と、法人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,"法人成り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。交際費等以外の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"]

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[]
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[null,null,"●基本情報"]
[null,null,"　お名前",null,null,"今野　友夫"]
[]
[null,null,"　年齢",null,null,35]
[]
[null,null,"●シミュレーション年度",null,null,"平成",25,"年度"]

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[null,null,null,null,"平成",{"$f":"基本情報入力!G12","v":25},"年度分青色決算書"]
[null,null,null,"住所",null,null,null,null,null,"氏名",null,{"$f":"基本情報入力!F8","v":"今野　友夫"}]
[null,null,null,"事業所住所",null,null,null,null,null,"電話番号"]
[null,null,null,"業種名",null,null,null,"屋号",null,"加入団体"]
[null,"損 益 計 算 書",null,null,null,"(自",{"$f":"DATE(F6+1988,1,1)","v":"2013-01-01"},null,"至",{"$f":"DATE(F6+1988,12,31)","v":"2013-12-31"},null,null,")"]
[null,"科　目",null,null,"金　額","科　目",null,null,"金　額","科　目",null,null,null,"金　額"]
[null,"売上金額",null,1,15800000,"経　　　　　費","消耗品費",17,750000,"各種引当金・準備金","繰戻額等","貸倒引当金",34,0]
[null,null,null,null,null,null,"減価償却費",18,300000,null,null,null,35]
[null,"売上原価","期首商品",2,null,null,"福利厚生費",19,null,null,null,null,36]
[null,null,"仕入高",3,null,null,"給与賃金",20,0,null,null,"計",37,{"$f":"SUM(N12:N14)","v":0}]
[null,null,"小計",4,{"$f":"SUM(E14:E15)","v":0},null,"外注工賃",21,1115810,null,"繰入額等","専従者給与",38,1020000]
[null,null,"期末商品",5,0,null,"利子割引料",22,500000,null,null,"貸倒引当金",39,0]
[null,null,"差引原価",6,{"$f":"E16-E17","v":0},null,"地代家賃",23,430000,null,null,null,40]
[null,"差引金額",null,7,{"$f":"E12-E18","v":15800000},null,"貸倒金",24,0,null,null,null,41]
[null,null,null,null,null,null,"支払手数料",25,600000,null,null,"計",42,{"$f":"SUM(N16:N19)","v":1020000}]
[null,"経　　　費","租税公課",8,50000,null,"車両費",26,250000,"青色特別控除前の所得金額",null,null,43,{"$f":"I28+N15-N20","v":7750000}]
[null,null,"荷造運賃",9,354600,null,"消費税",27,330000,"青色申告特別控除額",null,null,44,650000]
[null,null,"水道光熱費",10,120852,null,null,28,0,"所 得 金 額",null,null,45,{"$f":"N21-N22","v":7100000}]
[null,null,"旅費交通費",11,546717,null,null,29,0]
[null,null,"通信費",12,376521,null,"税理士顧問料",30,330000]
[null,null,"広告宣伝費",13,323500,null,"雑費",31,182000]
[null,null,"接待交際費",14,450000,null,"計",32,{"$f":"SUM(E21:E29,I12:I26)","v":7030000}]
[null,null,"損害保険料",15,20000,"差引金額",null,33,{"$f":"E19-I27","v":8770000}]
[null,null,"修繕費",16]

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["個人事業主の所得税申告状況"]
[null,"名前",{"$f":"個人青色申告決算書!L7","v":"今野　友夫"}]
[null,null,"元の金額","増減額","増減後の金額"]
["①所得金額","事業所得の金額",{"$f":"個人青色申告決算書!N23","v":7100000},null,{"$f":"SUM(C10:D10)","v":7100000}]
[null,"その他の所得の額",null,null,{"$f":"SUM(C11:D11)","v":0}]
[null,"所得金額合計",{"$f":"SUM(C10:C11)","v":7100000},null,{"$f":"SUM(E10:E11)","v":7100000}]
["②所得控除額","社会保険料控除額"]
[null,"　（国民健康保険料）",530000,null,{"$f":"SUM(C14:D14)","v":530000}]
[null,"　（国民年金保険料）",170000,null,170000]
[null,"　（その他の社会保険料）",null,null,0]
[null,"小規模企業共済掛金控除",null,null,0]
[null,"生命保険料控除",50000,null,50000]
[null,"地震保険料控除",null,null,0]
[null,"寡婦・寡夫控除",null,null,0]
[null,"障害者控除",null,null,0]
[null,"配偶者控除",null,null,0]
[null,"配偶者特別控除",null,null,0]
[null,"扶養控除",380000,null,380000]
[null,"その他の所得控除",50000,null,50000]
[null,"基礎控除",380000,null,380000]
[null,"所得控除額合計",{"$f":"SUM(C13:C26)","v":1560000},null,{"$f":"SUM(E13:E26)","v":1560000}]
["①－②","課税所得金額",{"$f":"IF(C12-C27<0,0,C12-C27)","v":5540000},null,{"$f":"IF(E12-E27<0,0,E12-E27)","v":5540000}]
[null,"所得税額",{"$f":"IF(C28<=1950000,ROUNDDOWN(C28*0.05,0),IF(C28<=3300000,ROUNDDOWN(C28*0.1-97500,0),IF(C28<=6950000,ROUNDDOWN(C28*0.2-427500,0),IF(C28<=9000000,ROUNDDOWN(C28*0.23-636000,0),IF(C28<=18000000,ROUNDDOWN(C28*0.33-1536000,0),ROUNDDOWN(C28*0.4-2796000,0))))))","v":680500},null,{"$f":"IF(E28<=1950000,ROUNDDOWN(E28*0.05,-2),IF(E28<=3300000,ROUNDDOWN(E28*0.1-97500,-2),IF(E28<=6950000,ROUNDDOWN(E28*0.2-427500,-2),IF(E28<=9000000,ROUNDDOWN(E28*0.23-636000,-2),IF(E28<=18000000,ROUNDDOWN(E28*0.33-1536000,-2),ROUNDDOWN(E28*0.4-2796000,-2))))))","v":680500}]
[null,"所得税+復興特別所得税額\n（所得税額×１０２．１％）",{"$f":"ROUNDDOWN(C29*1.021,-2)","v":694700},null,{"$f":"ROUNDDOWN(E29*1.021,-2)","v":694700}]
[null,"住民税額\n（所得税課税所得×１０％（概算））",{"$f":"ROUNDDOWN(C28*0.1,-2)","v":554000},null,{"$f":"ROUNDDOWN(E28*0.1,-2)","v":554000}]
[null,"事業税額",{"$f":"IF((個人青色申告決算書!N21)>2900000,ROUNDDOWN((個人青色申告決算書!N21-2900000)*C34,-2),0)","v":242500},null,{"$f":"IF((個人青色申告決算書!N21)>2900000,ROUNDDOWN((個人青色申告決算書!N21-2900000)*C34,-2),0)","v":242500}]
[null,"税額合計",{"$f":"SUM(C30:C32)","v":1491200},null,{"$f":"SUM(E30:E32)","v":1491200}]
[null,"個人事業税率",0.05,"←ほとんどの業種は、5.0％になります。"]

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["個人事業の専従者給与及び法人成り後の家族従業員の給与の状況"]
[null,null,"個人事業",null,null,null,null,null,"法人成り後"]
[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","今野　朝子",null,null,null,null,null,{"$f":"個人青色申告決算書!L7","v":"今野　友夫"},"今野　朝子"]
[null,"年齢",33,null,null,null,null,null,{"$f":"基本情報入力!F10","v":35},33]
[null,"関係","妻",null,null,null,null,null,null,"妻"]
["①所得金額","給与の額",1020000,null,null,null,{"$f":"SUM(C12:F12)","v":1020000},{"$f":"IF(G12=個人青色申告決算書!N16,\"ＯＫ\",\"不一致\")","v":"ＯＫ"},8250000,1020000,null,null,null,{"$f":"SUM(I12:M12)","v":9270000}]
[null,"月額給与",null,null,null,null,null,null,{"$f":"ROUNDDOWN(I12/12,0)","v":687500},{"$f":"ROUNDDOWN(J12/12,0)","v":85000},{"$f":"ROUNDDOWN(K12/12,0)","v":0},{"$f":"ROUNDDOWN(L12/12,0)","v":0},{"$f":"ROUNDDOWN(M12/12,0)","v":0}]
[null,"給与所得額",{"$f":"IF(C12<=650000,C12-C12,IF(C12<=1625000,C12-650000,IF(C12<=1800000,C12-(C12*0.4),IF(C12<=3600000,C12-(C12*0.3+180000),IF(C12<=6600000,C12-(C12*0.2+540000),IF(C12<=10000000,C12-(C12*0.1+1200000),C12-(C12*0.05+1700000)))))))","v":370000},{"$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":0},{"$f":"IF(E12<=650000,E12-E12,IF(E12<=1625000,E12-650000,IF(E12<=1800000,E12-(E12*0.4),IF(E12<=3600000,E12-(E12*0.3+180000),IF(E12<=6600000,E12-(E12*0.2+540000),IF(E12<=10000000,E12-(E12*0.1+1200000),E12-(E12*0.05+1700000)))))))","v":0},{"$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":0},null,null,{"$f":"IF(I12<=650000,I12-I12,IF(I12<=1625000,I12-650000,IF(I12<=1800000,I12-(I12*0.4),IF(I12<=3600000,I12-(I12*0.3+180000),IF(I12<=6600000,I12-(I12*0.2+540000),IF(I12<=10000000,I12-(I12*0.1+1200000),I12-(I12*0.05+1700000)))))))","v":6225000},{"$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":370000},{"$f":"IF(K12<=650000,K12-K12,IF(K12<=1625000,K12-650000,IF(K12<=1800000,K12-(K12*0.4),IF(K12<=3600000,K12-(K12*0.3+180000),IF(K12<=6600000,K12-(K12*0.2+540000),IF(K12<=10000000,K12-(K12*0.1+1200000),K12-(K12*0.05+1700000)))))))","v":0},{"$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},{"$f":"IF(M12<=650000,M12-M12,IF(M12<=1625000,M12-650000,IF(M12<=1800000,M12-(M12*0.4),IF(M12<=3600000,M12-(M12*0.3+180000),IF(M12<=6600000,M12-(M12*0.2+540000),IF(M12<=10000000,M12-(M12*0.1+1200000),M12-(M12*0.05+1700000)))))))","v":0}]
[null,"その他の所得の額",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!E11","v":0}]
[null,"所得金額合計",{"$f":"SUM(C14:C15)","v":370000},{"$f":"SUM(D14:D15)","v":0},{"$f":"SUM(E14:E15)","v":0},{"$f":"SUM(F14:F15)","v":0},null,null,{"$f":"SUM(I14:I15)","v":6225000},{"$f":"SUM(J14:J15)","v":370000},{"$f":"SUM(K14:K15)","v":0},{"$f":"SUM(L14:L15)","v":0},{"$f":"SUM(M14:M15)","v":0}]
["②所得控除額","社会保険料控除額",null,null,null,null,null,null,{"$f":"I40","v":""},{"$f":"J40","v":""},{"$f":"K40","v":""},{"$f":"L40","v":""},{"$f":"M40","v":""}]
[null,"　（国民健康保険料）",null,null,null,null,null,null,530000,null,null,null,null,{"$f":"SUM(I18:M18)","v":530000}]
[null,"　（国民年金保険料）",170000,null,null,null,{"$f":"SUM(C19:F19)","v":170000},null,170000,170000,null,null,null,{"$f":"SUM(I19:M19)","v":340000}]
[null,"　（その他の社会保険料）",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!E16","v":0}]
[null,"小規模企業共済掛金控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!E17","v":0}]
[null,"生命保険料控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!E18","v":50000}]
[null,"地震保険料控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!E19","v":0}]
[null,"寡婦・寡夫控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!E20","v":0}]
[null,"障害者控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!E22","v":0}]
[null,"配偶者控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!E23","v":0}]
[null,"配偶者特別控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!E23","v":0}]
[null,"扶養控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!E24","v":380000}]
[null,"その他の所得控除",null,null,null,null,null,null,{"$f":"事業主の所得税申告状況!E25","v":50000}]
[null,"基礎控除",380000,380000,380000,380000,null,null,{"$f":"事業主の所得税申告状況!E26","v":380000},380000,380000,380000,380000]
[null,"所得控除額合計",{"$f":"SUM(C18:C30)","v":550000},{"$f":"SUM(D18:D30)","v":380000},{"$f":"SUM(E18:E30)","v":380000},{"$f":"SUM(F18:F30)","v":380000},null,null,{"$f":"SUM(I17:I30)","v":1560000},{"$f":"SUM(J17:J30)","v":550000},{"$f":"SUM(K17:K30)","v":380000},{"$f":"SUM(L17:L30)","v":380000},{"$f":"SUM(M17:M30)","v":380000}]
["①－②","課税所得金額",{"$f":"IF(C16-C31<0,0,C16-C31)","v":0},{"$f":"IF(D16-D31<0,0,D16-D31)","v":0},{"$f":"IF(E16-E31<0,0,E16-E31)","v":0},{"$f":"IF(F16-F31<0,0,F16-F31)","v":0},null,null,{"$f":"IF(I16-I31<0,0,I16-I31)","v":4665000},{"$f":"IF(J16-J31<0,0,J16-J31)","v":0},{"$f":"IF(K16-K31<0,0,K16-K31)","v":0},{"$f":"IF(L16-L31<0,0,L16-L31)","v":0},{"$f":"IF(M16-M31<0,0,M16-M31)","v":0}]
[null,"所得税額",{"$f":"IF(C32<=1950000,ROUNDDOWN(C32*0.05,0),IF(C32<=3300000,ROUNDDOWN(C32*0.1-97500,0),IF(C32<=6950000,ROUNDDOWN(C32*0.2-427500,0),IF(C32<=9000000,ROUNDDOWN(C32*0.23-636000,0),IF(C32<=18000000,ROUNDDOWN(C32*0.33-1536000,0),ROUNDDOWN(C32*0.4-2796000,0))))))","v":0},{"$f":"IF(D32<=1950000,ROUNDDOWN(D32*0.05,0),IF(D32<=3300000,ROUNDDOWN(D32*0.1-97500,0),IF(D32<=6950000,ROUNDDOWN(D32*0.2-427500,0),IF(D32<=9000000,ROUNDDOWN(D32*0.23-636000,0),IF(D32<=18000000,ROUNDDOWN(D32*0.33-1536000,0),ROUNDDOWN(D32*0.4-2796000,0))))))","v":0},{"$f":"IF(E32<=1950000,ROUNDDOWN(E32*0.05,0),IF(E32<=3300000,ROUNDDOWN(E32*0.1-97500,0),IF(E32<=6950000,ROUNDDOWN(E32*0.2-427500,0),IF(E32<=9000000,ROUNDDOWN(E32*0.23-636000,0),IF(E32<=18000000,ROUNDDOWN(E32*0.33-1536000,0),ROUNDDOWN(E32*0.4-2796000,0))))))","v":0},{"$f":"IF(F32<=1950000,ROUNDDOWN(F32*0.05,0),IF(F32<=3300000,ROUNDDOWN(F32*0.1-97500,0),IF(F32<=6950000,ROUNDDOWN(F32*0.2-427500,0),IF(F32<=9000000,ROUNDDOWN(F32*0.23-636000,0),IF(F32<=18000000,ROUNDDOWN(F32*0.33-1536000,0),ROUNDDOWN(F32*0.4-2796000,0))))))","v":0},{"$f":"SUM(C33:F33)","v":0},null,{"$f":"IF(I32<=1950000,ROUNDDOWN(I32*0.05,0),IF(I32<=3300000,ROUNDDOWN(I32*0.1-97500,0),IF(I32<=6950000,ROUNDDOWN(I32*0.2-427500,0),IF(I32<=9000000,ROUNDDOWN(I32*0.23-636000,0),IF(I32<=18000000,ROUNDDOWN(I32*0.33-1536000,0),ROUNDDOWN(I32*0.4-2796000,0))))))","v":505500},{"$f":"IF(J32<=1950000,ROUNDDOWN(J32*0.05,0),IF(J32<=3300000,ROUNDDOWN(J32*0.1-97500,0),IF(J32<=6950000,ROUNDDOWN(J32*0.2-427500,0),IF(J32<=9000000,ROUNDDOWN(J32*0.23-636000,0),IF(J32<=18000000,ROUNDDOWN(J32*0.33-1536000,0),ROUNDDOWN(J32*0.4-2796000,0))))))","v":0},{"$f":"IF(K32<=1950000,ROUNDDOWN(K32*0.05,0),IF(K32<=3300000,ROUNDDOWN(K32*0.1-97500,0),IF(K32<=6950000,ROUNDDOWN(K32*0.2-427500,0),IF(K32<=9000000,ROUNDDOWN(K32*0.23-636000,0),IF(K32<=18000000,ROUNDDOWN(K32*0.33-1536000,0),ROUNDDOWN(K32*0.4-2796000,0))))))","v":0},{"$f":"IF(L32<=1950000,ROUNDDOWN(L32*0.05,0),IF(L32<=3300000,ROUNDDOWN(L32*0.1-97500,0),IF(L32<=6950000,ROUNDDOWN(L32*0.2-427500,0),IF(L32<=9000000,ROUNDDOWN(L32*0.23-636000,0),IF(L32<=18000000,ROUNDDOWN(L32*0.33-1536000,0),ROUNDDOWN(L32*0.4-2796000,0))))))","v":0},{"$f":"IF(M32<=1950000,ROUNDDOWN(M32*0.05,0),IF(M32<=3300000,ROUNDDOWN(M32*0.1-97500,0),IF(M32<=6950000,ROUNDDOWN(M32*0.2-427500,0),IF(M32<=9000000,ROUNDDOWN(M32*0.23-636000,0),IF(M32<=18000000,ROUNDDOWN(M32*0.33-1536000,0),ROUNDDOWN(M32*0.4-2796000,0))))))","v":0},{"$f":"SUM(I33:M33)","v":505500}]
[null,"所得税+復興特別所得税額\n（所得税額×１０２．１％）",{"$f":"ROUNDDOWN(C33*1.021,-2)","v":0},{"$f":"ROUNDDOWN(D33*1.021,-2)","v":0},{"$f":"ROUNDDOWN(E33*1.021,-2)","v":0},{"$f":"ROUNDDOWN(F33*1.021,-2)","v":0},{"$f":"SUM(C34:F34)","v":0},null,{"$f":"ROUNDDOWN(I33*1.021,-2)","v":516100},{"$f":"ROUNDDOWN(J33*1.021,-2)","v":0},{"$f":"ROUNDDOWN(K33*1.021,-2)","v":0},{"$f":"ROUNDDOWN(L33*1.021,-2)","v":0},{"$f":"ROUNDDOWN(M33*1.021,-2)","v":0},{"$f":"SUM(I34:M34)","v":516100}]
[null,"住民税額\n（所得税課税所得×１０％）",{"$f":"ROUNDDOWN(C32*0.1,-2)","v":0},{"$f":"ROUNDDOWN(D32*0.1,-2)","v":0},{"$f":"ROUNDDOWN(E32*0.1,-2)","v":0},{"$f":"ROUNDDOWN(F32*0.1,-2)","v":0},{"$f":"SUM(C35:F35)","v":0},null,{"$f":"ROUNDDOWN(I32*0.1,-2)","v":466500},{"$f":"ROUNDDOWN(J32*0.1,-2)","v":0},{"$f":"ROUNDDOWN(K32*0.1,-2)","v":0},{"$f":"ROUNDDOWN(L32*0.1,-2)","v":0},{"$f":"ROUNDDOWN(M32*0.1,-2)","v":0},{"$f":"SUM(I35:M35)","v":466500}]
[null,"税額合計",{"$f":"SUM(C34:C35)","v":0},{"$f":"SUM(D34:D35)","v":0},{"$f":"SUM(E34:E35)","v":0},{"$f":"SUM(F34:F35)","v":0},{"$f":"SUM(G34:G35)","v":0},null,{"$f":"SUM(I34:I35)","v":982600},0,0,0,0,982600]
[]
["社会\n保険料","社会保険の加入の有無",null,null,null,null,null,null,"非加入","非加入","非加入","非加入","非加入","合計"]
[null,"法人負担額",null,null,null,null,null,null,{"$f":"IF(I38=\"非加入\",\"\",I53*12)","v":""},{"$f":"IF(J38=\"非加入\",\"\",J53*12)","v":""},{"$f":"IF(K38=\"非加入\",\"\",K53*12)","v":""},{"$f":"IF(L38=\"非加入\",\"\",L53*12)","v":""},{"$f":"IF(M38=\"非加入\",\"\",M53*12)","v":""},{"$f":"SUM(I39:M39)","v":0}]
[null,"個人負担額",null,null,null,null,null,null,{"$f":"IF(I38=\"非加入\",\"\",I52*12)","v":""},{"$f":"IF(J38=\"非加入\",\"\",J52*12)","v":""},{"$f":"IF(K38=\"非加入\",\"\",K52*12)","v":""},{"$f":"IF(L38=\"非加入\",\"\",L52*12)","v":""},{"$f":"IF(M38=\"非加入\",\"\",M52*12)","v":""},{"$f":"SUM(I40:M40)","v":0}]
[null,"合計",null,null,null,null,null,null,{"$f":"SUM(I39:I40)","v":0},{"$f":"SUM(J39:J40)","v":0},{"$f":"SUM(K39:K40)","v":0},{"$f":"SUM(L39:L40)","v":0},{"$f":"SUM(M39:M40)","v":0},{"$f":"SUM(I41:M41)","v":0}]
["社保算定\n基礎数字","保険料率の入力（最新の「健康保険・厚生年金保険　標準報酬月額・保険料額表」の料率を入力してください）"]
[null,"健康保険","一般被保険者",null,0.05,null,null,null,{"$f":"IF(I10>=75,0,IF(I10>=40,IF(I10>=65,$E43,$E44),$E43))","v":0.05},{"$f":"IF(J10>=75,0,IF(J10>=40,IF(J10>=65,$E43,$E44),$E43))","v":0.05},0.05,0.05,0.05]
[null,null,"介護保険第２号被保険者",null,5.8599999999999999E-2]
[null,"厚生年金","厚生年金保険料被保険者",null,8.7370000000000003E-2,null,null,null,{"$f":"IF(I10>=70,0,$E45)","v":8.7370000000000003E-2},{"$f":"IF(J10>=70,0,$E45)","v":8.7370000000000003E-2},8.7370000000000003E-2,8.7370000000000003E-2,8.7370000000000003E-2]
[null,"児童手当拠出金",null,null,1.2999999999999999E-3,null,null,null,{"$f":"$E46","v":1.2999999999999999E-3},{"$f":"$E46","v":1.2999999999999999E-3},1.2999999999999999E-3,1.2999999999999999E-3,1.2999999999999999E-3]
[null,"健康保険標準報酬月額",null,null,null,null,null,null,{"$f":"標準報酬月額表!F54","v":680000},{"$f":"標準報酬月額表!H54","v":88000},{"$f":"標準報酬月額表!J54","v":""},{"$f":"標準報酬月額表!L54","v":""},{"$f":"標準報酬月額表!N54","v":""}]
[null,"厚生年金標準報酬月額",null,null,null,null,null,null,{"$f":"標準報酬月額表!G54","v":620000},{"$f":"標準報酬月額表!I54","v":98000},{"$f":"標準報酬月額表!K54","v":""},{"$f":"標準報酬月額表!M54","v":""},{"$f":"標準報酬月額表!O54","v":""}]
[null,"健康保険月額",null,null,null,null,null,null,{"$f":"IF(ISERROR(ROUNDDOWN(I47*I43,0)),\"\",ROUNDDOWN(I47*I43,0))","v":34000},{"$f":"IF(ISERROR(ROUNDDOWN(J47*J43,0)),\"\",ROUNDDOWN(J47*J43,0))","v":4400},{"$f":"IF(ISERROR(ROUNDDOWN(K47*K43,0)),\"\",ROUNDDOWN(K47*K43,0))","v":""},{"$f":"IF(ISERROR(ROUNDDOWN(L47*L43,0)),\"\",ROUNDDOWN(L47*L43,0))","v":""},{"$f":"IF(ISERROR(ROUNDDOWN(M47*M43,0)),\"\",ROUNDDOWN(M47*M43,0))","v":""}]
[null,"厚生年金月額",null,null,null,null,null,null,{"$f":"IF(ISERROR(ROUNDDOWN(I48*I45,0)),\"\",ROUNDDOWN(I48*I45,0))","v":54169},{"$f":"IF(ISERROR(ROUNDDOWN(J48*J45,0)),\"\",ROUNDDOWN(J48*J45,0))","v":8562},{"$f":"IF(ISERROR(ROUNDDOWN(K48*K45,0)),\"\",ROUNDDOWN(K48*K45,0))","v":""},{"$f":"IF(ISERROR(ROUNDDOWN(L48*L45,0)),\"\",ROUNDDOWN(L48*L45,0))","v":""},{"$f":"IF(ISERROR(ROUNDDOWN(M48*M45,0)),\"\",ROUNDDOWN(M48*M45,0))","v":""}]
[null,"児童手当拠出金月額",null,null,null,null,null,null,{"$f":"IF(ISERROR(ROUNDDOWN(I48*I46,0)),\"\",ROUNDDOWN(I48*I46,0))","v":806},{"$f":"IF(ISERROR(ROUNDDOWN(J48*J46,0)),\"\",ROUNDDOWN(J48*J46,0))","v":127},{"$f":"IF(ISERROR(ROUNDDOWN(K48*K46,0)),\"\",ROUNDDOWN(K48*K46,0))","v":""},{"$f":"IF(ISERROR(ROUNDDOWN(L48*L46,0)),\"\",ROUNDDOWN(L48*L46,0))","v":""},{"$f":"IF(ISERROR(ROUNDDOWN(M48*M46,0)),\"\",ROUNDDOWN(M48*M46,0))","v":""}]
[null,"個人負担合計",null,null,null,null,null,null,{"$f":"SUM(I49:I50)","v":88169},{"$f":"SUM(J49:J50)","v":12962},{"$f":"SUM(K49:K50)","v":0},{"$f":"SUM(L49:L50)","v":0},{"$f":"SUM(M49:M50)","v":0}]
[null,"法人負担合計",null,null,null,null,null,null,{"$f":"SUM(I49:I51)","v":88975},{"$f":"SUM(J49:J51)","v":13089},{"$f":"SUM(K49:K51)","v":0},{"$f":"SUM(L49:L51)","v":0},{"$f":"SUM(M49:M51)","v":0}]

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["標準報酬月額表"]
[]
["等級",null,"標準報酬月額",null,"報酬月額",{"$f":"給与の情報!I9","v":"今野　友夫"},null,{"$f":"給与の情報!J9","v":"今野　朝子"},null,{"$f":"給与の情報!K9","v":0},null,{"$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":687500},null,{"$f":"給与の情報!J13","v":85000},null,{"$f":"給与の情報!K13","v":0},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,$C6,\"\")","v":58000},{"$f":"IF(J$4<$E6,$D6,\"\")","v":98000},{"$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":""},"","",68000,98000,68000,98000,68000,98000]
[3,"－",78000,98000,83000,"","","","",78000,98000,78000,98000,78000,98000]
[4,"－",88000,98000,93000,"","",88000,98000,88000,98000,88000,98000,88000,98000]
[5,1,98000,98000,101000,"","",98000,98000,98000,98000,98000,98000,98000,98000]
[6,2,104000,104000,107000,"","",104000,104000,104000,104000,104000,104000,104000,104000]
[7,3,110000,110000,114000,"","",110000,110000,110000,110000,110000,110000,110000,110000]
[8,4,118000,118000,122000,"","",118000,118000,118000,118000,118000,118000,118000,118000]
[9,5,126000,126000,130000,"","",126000,126000,126000,126000,126000,126000,126000,126000]
[10,6,134000,134000,138000,"","",134000,134000,134000,134000,134000,134000,134000,134000]
[11,7,142000,142000,146000,"","",142000,142000,142000,142000,142000,142000,142000,142000]
[12,8,150000,150000,155000,"","",150000,150000,150000,150000,150000,150000,150000,150000]
[13,9,160000,160000,165000,"","",160000,160000,160000,160000,160000,160000,160000,160000]
[14,10,170000,170000,175000,"","",170000,170000,170000,170000,170000,170000,170000,170000]
[15,11,180000,180000,185000,"","",180000,180000,180000,180000,180000,180000,180000,180000]
[16,12,190000,190000,195000,"","",190000,190000,190000,190000,190000,190000,190000,190000]
[17,13,200000,200000,210000,"","",200000,200000,200000,200000,200000,200000,200000,200000]
[18,14,220000,220000,230000,"","",220000,220000,220000,220000,220000,220000,220000,220000]
[19,15,240000,240000,250000,"","",240000,240000,240000,240000,240000,240000,240000,240000]
[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]
[29,25,470000,470000,485000,"","",470000,470000,470000,470000,470000,470000,470000,470000]
[30,26,500000,500000,515000,"","",500000,500000,500000,500000,500000,500000,500000,500000]
[31,27,530000,530000,545000,"","",530000,530000,530000,530000,530000,530000,530000,530000]
[32,28,560000,560000,575000,"","",560000,560000,560000,560000,560000,560000,560000,560000]
[33,29,590000,590000,605000,"","",590000,590000,590000,590000,590000,590000,590000,590000]
[34,30,620000,620000,635000,"","",620000,620000,620000,620000,620000,620000,620000,620000]
[35,"－",650000,620000,665000,"","",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]
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[]
[]
[]
[]
[]
["税理士報酬など個人→法人に変更した際の経費の増減額を入力します"]
[]
["個人事業の損益計算書"]
[null,"科　目",null,null,"元の金額","増減額","増減後の金額"]
[null,"売上金額",null,1,{"$f":"個人青色申告決算書!E12","v":15800000},null,{"$f":"SUM(E10:F11)","v":15800000}]
[]
[null,"売上原価","期首商品",2,{"$f":"個人青色申告決算書!E14","v":0},null,{"$f":"SUM(E12:F12)","v":0}]
[null,null,"仕入高",3,{"$f":"個人青色申告決算書!E15","v":0},null,{"$f":"SUM(E13:F13)","v":0}]
[null,null,"小計",4,{"$f":"SUM(E12:E13)","v":0},null,{"$f":"SUM(G12:G13)","v":0}]
[null,null,"期末商品",5,{"$f":"個人青色申告決算書!E17","v":0},null,0]
[null,null,"差引原価",6,{"$f":"E14-E15","v":0},null,{"$f":"G14-G15","v":0}]
[null,"差引金額",null,7,{"$f":"E10-E16","v":15800000},null,{"$f":"G10-G16","v":15800000}]
[null,"経　　　費",{"$f":"IF(個人青色申告決算書!C21=\"\",\"\",個人青色申告決算書!C21)","v":"租税公課"},8,{"$f":"個人青色申告決算書!E21","v":50000},null,50000]
[null,null,{"$f":"IF(個人青色申告決算書!C22=\"\",\"\",個人青色申告決算書!C22)","v":"荷造運賃"},9,{"$f":"個人青色申告決算書!E22","v":354600},null,354600]
[null,null,{"$f":"IF(個人青色申告決算書!C23=\"\",\"\",個人青色申告決算書!C23)","v":"水道光熱費"},10,{"$f":"個人青色申告決算書!E23","v":120852},null,120852]
[null,null,{"$f":"IF(個人青色申告決算書!C24=\"\",\"\",個人青色申告決算書!C24)","v":"旅費交通費"},11,{"$f":"個人青色申告決算書!E24","v":546717},null,546717]
[null,null,{"$f":"IF(個人青色申告決算書!C25=\"\",\"\",個人青色申告決算書!C25)","v":"通信費"},12,{"$f":"個人青色申告決算書!E25","v":376521},null,376521]
[null,null,{"$f":"IF(個人青色申告決算書!C26=\"\",\"\",個人青色申告決算書!C26)","v":"広告宣伝費"},13,{"$f":"個人青色申告決算書!E26","v":323500},null,323500]
[null,null,"接待交際費",14,{"$f":"個人青色申告決算書!E27","v":450000},null,450000]
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[null,null,{"$f":"IF(個人青色申告決算書!G12=\"\",\"\",個人青色申告決算書!G12)","v":"消耗品費"},17,{"$f":"個人青色申告決算書!I12","v":750000},null,750000]
[null,null,{"$f":"IF(個人青色申告決算書!G13=\"\",\"\",個人青色申告決算書!G13)","v":"減価償却費"},18,{"$f":"個人青色申告決算書!I13","v":300000},null,300000]
[null,null,{"$f":"IF(個人青色申告決算書!G14=\"\",\"\",個人青色申告決算書!G14)","v":"福利厚生費"},19,{"$f":"個人青色申告決算書!I14","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!G15=\"\",\"\",個人青色申告決算書!G15)","v":"給与賃金"},20,{"$f":"個人青色申告決算書!I15","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!G16=\"\",\"\",個人青色申告決算書!G16)","v":"外注工賃"},21,{"$f":"個人青色申告決算書!I16","v":1115810},null,1115810]
[null,null,"利子割引料",22,{"$f":"個人青色申告決算書!I17","v":500000},{"$f":"-E32","v":-500000},0]
[null,null,{"$f":"IF(個人青色申告決算書!G18=\"\",\"\",個人青色申告決算書!G18)","v":"地代家賃"},23,{"$f":"個人青色申告決算書!I18","v":430000},null,430000]
[null,null,{"$f":"IF(個人青色申告決算書!G19=\"\",\"\",個人青色申告決算書!G19)","v":"貸倒金"},24,{"$f":"個人青色申告決算書!I19","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!G20=\"\",\"\",個人青色申告決算書!G20)","v":"支払手数料"},25,{"$f":"個人青色申告決算書!I20","v":600000},null,600000]
[null,null,{"$f":"IF(個人青色申告決算書!G21=\"\",\"\",個人青色申告決算書!G21)","v":"車両費"},26,{"$f":"個人青色申告決算書!I21","v":250000},null,250000]
[null,null,{"$f":"IF(個人青色申告決算書!G22=\"\",\"\",個人青色申告決算書!G22)","v":"消費税"},27,{"$f":"個人青色申告決算書!I22","v":330000},null,330000]
[null,null,{"$f":"IF(個人青色申告決算書!G23=\"\",\"\",個人青色申告決算書!G23)","v":""},28,{"$f":"個人青色申告決算書!I23","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!G24=\"\",\"\",個人青色申告決算書!G24)","v":""},29,{"$f":"個人青色申告決算書!I24","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!G25=\"\",\"\",個人青色申告決算書!G25)","v":"税理士顧問料"},30,{"$f":"個人青色申告決算書!I25","v":330000},120000,450000]
[null,null,{"$f":"IF(個人青色申告決算書!G26=\"\",\"\",個人青色申告決算書!G26)","v":"雑費"},31,{"$f":"個人青色申告決算書!I26","v":182000},null,182000]
[null,null,"計",32,{"$f":"SUM(E18:E41)","v":7030000},null,{"$f":"SUM(G18:G41)","v":6650000}]
[null,null,"差引金額",33,{"$f":"SUM(E17-E42)","v":8770000},null,{"$f":"SUM(G17-G42)","v":9150000}]
["各種引当金・準備金","繰戻額等",{"$f":"IF(個人青色申告決算書!L12=\"\",\"\",個人青色申告決算書!L12)","v":"貸倒引当金"},34,{"$f":"個人青色申告決算書!N12","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!L13=\"\",\"\",個人青色申告決算書!L13)","v":""},35,{"$f":"個人青色申告決算書!N13","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!L14=\"\",\"\",個人青色申告決算書!L14)","v":""},36,{"$f":"個人青色申告決算書!N14","v":0},null,0]
[null,null,"計",37,{"$f":"SUM(E44:E46)","v":0},null,{"$f":"SUM(G44:G46)","v":0}]
[null,"繰入額等",{"$f":"IF(個人青色申告決算書!L16=\"\",\"\",個人青色申告決算書!L16)","v":"専従者給与"},38,{"$f":"個人青色申告決算書!N16","v":1020000},{"$f":"-E48","v":-1020000},0]
[null,null,{"$f":"IF(個人青色申告決算書!L17=\"\",\"\",個人青色申告決算書!L17)","v":"貸倒引当金"},39,{"$f":"個人青色申告決算書!N17","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!L18=\"\",\"\",個人青色申告決算書!L18)","v":""},40,{"$f":"個人青色申告決算書!N18","v":0},null,0]
[null,null,{"$f":"IF(個人青色申告決算書!L19=\"\",\"\",個人青色申告決算書!L19)","v":""},41,{"$f":"個人青色申告決算書!N19","v":0},null,0]
[null,null,"計",42,{"$f":"SUM(E48:E51)","v":1020000},null,{"$f":"SUM(G48:G51)","v":0}]
[null,null,"青色特別控除前の所得金額",43,{"$f":"SUM(E43+E47-E52)","v":7750000},null,{"$f":"SUM(G43+G47-G52)","v":9150000}]
[]
[]
["※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"]
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["個人事業の損益計算書",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"]
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[null,null,null,null,null,null,null,null,""]
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[null,null,"仕入高",3,{"$f":"経費の増減!G13","v":0},null,null,"仕入高",0]
[null,null,"小計",4,{"$f":"SUM(E12:E13)","v":0},null,null,"小計",0]
[null,null,"期末商品",5,{"$f":"経費の増減!G15","v":0},null,null,"期末商品",0]
[null,null,"差引原価",6,{"$f":"E14-E15","v":0},null,null,"差引原価",0]
[null,"差引金額",null,7,{"$f":"E10-E16","v":15800000},null,"売上総利益",null,{"$f":"I10-I16","v":15800000}]
[null,"経　　　費",{"$f":"IF(経費の増減!C18=\"\",\"\",経費の増減!C18)","v":"租税公課"},8,{"$f":"IF(経費の増減!G18=\"\",\"\",経費の増減!G18)","v":50000},null,"販売費及び一般管理費",{"$f":"IF(C18=\"\",\"\",C18)","v":"租税公課"},{"$f":"IF(E18=\"\",\"\",E18)","v":50000}]
[null,null,{"$f":"IF(経費の増減!C19=\"\",\"\",経費の増減!C19)","v":"荷造運賃"},9,{"$f":"IF(経費の増減!G19=\"\",\"\",経費の増減!G19)","v":354600},null,null,{"$f":"IF(C19=\"\",\"\",C19)","v":"荷造運賃"},354600]
[null,null,{"$f":"IF(経費の増減!C20=\"\",\"\",経費の増減!C20)","v":"水道光熱費"},10,{"$f":"IF(経費の増減!G20=\"\",\"\",経費の増減!G20)","v":120852},null,null,"水道光熱費",120852]
[null,null,{"$f":"IF(経費の増減!C21=\"\",\"\",経費の増減!C21)","v":"旅費交通費"},11,{"$f":"IF(経費の増減!G21=\"\",\"\",経費の増減!G21)","v":546717},null,null,"旅費交通費",546717]
[null,null,{"$f":"IF(経費の増減!C22=\"\",\"\",経費の増減!C22)","v":"通信費"},12,{"$f":"IF(経費の増減!G22=\"\",\"\",経費の増減!G22)","v":376521},null,null,"通信費",376521]
[null,null,{"$f":"IF(経費の増減!C23=\"\",\"\",経費の増減!C23)","v":"広告宣伝費"},13,{"$f":"IF(経費の増減!G23=\"\",\"\",経費の増減!G23)","v":323500},null,null,"広告宣伝費",323500]
[null,null,{"$f":"IF(経費の増減!C24=\"\",\"\",経費の増減!C24)","v":"接待交際費"},14,{"$f":"IF(経費の増減!G24=\"\",\"\",経費の増減!G24)","v":450000},null,null,"接待交際費",450000]
[null,null,{"$f":"IF(経費の増減!C25=\"\",\"\",経費の増減!C25)","v":"損害保険料"},15,{"$f":"IF(経費の増減!G25=\"\",\"\",経費の増減!G25)","v":20000},null,null,"損害保険料",20000]
[null,null,{"$f":"IF(経費の増減!C26=\"\",\"\",経費の増減!C26)","v":"修繕費"},16,{"$f":"IF(経費の増減!G26=\"\",\"\",経費の増減!G26)","v":0},null,null,"修繕費",0]
[null,null,{"$f":"IF(経費の増減!C27=\"\",\"\",経費の増減!C27)","v":"消耗品費"},17,{"$f":"IF(経費の増減!G27=\"\",\"\",経費の増減!G27)","v":750000},null,null,"消耗品費",750000]
[null,null,{"$f":"IF(経費の増減!C28=\"\",\"\",経費の増減!C28)","v":"減価償却費"},18,{"$f":"IF(経費の増減!G28=\"\",\"\",経費の増減!G28)","v":300000},null,null,"減価償却費",300000]
[null,null,{"$f":"IF(経費の増減!C29=\"\",\"\",経費の増減!C29)","v":"福利厚生費"},19,{"$f":"IF(経費の増減!G29=\"\",\"\",経費の増減!G29)","v":0},null,null,"福利厚生費",0]
[null,null,{"$f":"IF(経費の増減!C30=\"\",\"\",経費の増減!C30)","v":"給与賃金"},20,{"$f":"IF(経費の増減!G30=\"\",\"\",経費の増減!G30)","v":0},null,null,"給与賃金",0]
[null,null,{"$f":"IF(経費の増減!C31=\"\",\"\",経費の増減!C31)","v":"外注工賃"},21,{"$f":"IF(経費の増減!G31=\"\",\"\",経費の増減!G31)","v":1115810},null,null,"外注工賃",1115810]
[null,null,{"$f":"IF(経費の増減!C32=\"\",\"\",経費の増減!C32)","v":"利子割引料"},22,{"$f":"IF(経費の増減!G32=\"\",\"\",経費の増減!G32)","v":0},null,null,"利子割引料",0]
[null,null,{"$f":"IF(経費の増減!C33=\"\",\"\",経費の増減!C33)","v":"地代家賃"},23,{"$f":"IF(経費の増減!G33=\"\",\"\",経費の増減!G33)","v":430000},null,null,"地代家賃",430000]
[null,null,{"$f":"IF(経費の増減!C34=\"\",\"\",経費の増減!C34)","v":"貸倒金"},24,{"$f":"IF(経費の増減!G34=\"\",\"\",経費の増減!G34)","v":0},null,null,"貸倒金",0]
[null,null,{"$f":"IF(経費の増減!C35=\"\",\"\",経費の増減!C35)","v":"支払手数料"},25,{"$f":"IF(経費の増減!G35=\"\",\"\",経費の増減!G35)","v":600000},null,null,"支払手数料",600000]
[null,null,{"$f":"IF(経費の増減!C36=\"\",\"\",経費の増減!C36)","v":"車両費"},26,{"$f":"IF(経費の増減!G36=\"\",\"\",経費の増減!G36)","v":250000},null,null,"車両費",250000]
[null,null,{"$f":"IF(経費の増減!C37=\"\",\"\",経費の増減!C37)","v":"消費税"},27,{"$f":"IF(経費の増減!G37=\"\",\"\",経費の増減!G37)","v":330000},null,null,"消費税",330000]
[null,null,{"$f":"IF(経費の増減!C38=\"\",\"\",経費の増減!C38)","v":""},28,{"$f":"IF(経費の増減!G38=\"\",\"\",経費の増減!G38)","v":0},null,null,"",0]
[null,null,{"$f":"IF(経費の増減!C39=\"\",\"\",経費の増減!C39)","v":""},29,{"$f":"IF(経費の増減!G39=\"\",\"\",経費の増減!G39)","v":0},null,null,"",0]
[null,null,{"$f":"IF(経費の増減!C40=\"\",\"\",経費の増減!C40)","v":"税理士顧問料"},30,{"$f":"IF(経費の増減!G40=\"\",\"\",経費の増減!G40)","v":450000},null,null,"税理士顧問料",{"$f":"E40","v":450000}]
[null,null,{"$f":"IF(経費の増減!C41=\"\",\"\",経費の増減!C41)","v":"雑費"},31,{"$f":"IF(経費の増減!G41=\"\",\"\",経費の増減!G41)","v":182000},null,null,"雑費",{"$f":"IF(E41=\"\",\"\",E41)","v":182000}]
[null,null,"計",32,{"$f":"SUM(E18:E41)","v":6650000},null,null,"法定福利費",{"$f":"給与の情報!N39","v":0}]
[null,null,"差引金額",33,{"$f":"SUM(E17-E42)","v":9150000},null,null,"役員報酬",{"$f":"給与の情報!N12","v":9270000}]
["各種引当金・準備金","繰戻額等",{"$f":"IF(経費の増減!C44=\"\",\"\",経費の増減!C44)","v":"貸倒引当金"},34,{"$f":"IF(経費の増減!G44=\"\",\"\",経費の増減!G44)","v":0},null,null,"貸倒引当金繰入額",{"$f":"E49","v":0}]
[null,null,{"$f":"IF(経費の増減!C45=\"\",\"\",経費の増減!C45)","v":""},35,{"$f":"IF(経費の増減!G45=\"\",\"\",経費の増減!G45)","v":0},null,null,"販売費及び一般管理費計",{"$f":"SUM(I18:I44)","v":15920000}]
[null,null,{"$f":"IF(経費の増減!C46=\"\",\"\",経費の増減!C46)","v":""},36,{"$f":"IF(経費の増減!G46=\"\",\"\",経費の増減!G46)","v":0},null,"営業利益",null,{"$f":"I17-I45","v":-120000}]
[null,null,"計",37,{"$f":"SUM(E44:E46)","v":0},null,"営外収益"]
[null,"繰入額等",{"$f":"IF(経費の増減!C48=\"\",\"\",経費の増減!C48)","v":"専従者給与"},38,{"$f":"IF(経費の増減!G48=\"\",\"\",経費の増減!G48)","v":0}]
[null,null,{"$f":"IF(経費の増減!C49=\"\",\"\",経費の増減!C49)","v":"貸倒引当金"},39,{"$f":"IF(経費の増減!G49=\"\",\"\",経費の増減!G49)","v":0}]
[null,null,{"$f":"IF(経費の増減!C50=\"\",\"\",経費の増減!C50)","v":""},40,{"$f":"IF(経費の増減!G50=\"\",\"\",経費の増減!G50)","v":0},null,null,"計",{"$f":"SUM(I47:I49)","v":0}]
[null,null,{"$f":"IF(経費の増減!C51=\"\",\"\",経費の増減!C51)","v":""},41,{"$f":"IF(経費の増減!G51=\"\",\"\",経費の増減!G51)","v":0},null,"営外費用","支払利息割引料",{"$f":"E32","v":0}]
[null,null,"計",42,{"$f":"SUM(E48:E51)","v":0}]
[null,null,"青色特別控除前の所得金額",43,{"$f":"SUM(E43+E47-E52)","v":9150000}]
[null,null,null,null,null,null,null,"計",{"$f":"SUM(I51:I53)","v":0}]
[null,null,null,null,null,null,"経常利益",null,{"$f":"I46+I50-I54","v":-120000}]
["※通常は特に追加入力する項目はありません。",null,null,null,null,null,"特別利益","貸倒引当金戻入額",{"$f":"E44","v":0}]
[]
[null,null,null,null,null,null,null,"計",{"$f":"SUM(I56:I57)","v":0}]
[null,null,null,null,null,null,"特別損失"]
[]
[null,null,null,null,null,null,null,"計",{"$f":"SUM(I59:I60)","v":0}]
[null,null,null,null,null,null,"税引前当期純利益",null,{"$f":"I55+I58-I61","v":-120000}]

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[]
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["１、所得の計算（別表４）",null,null,null,"２、 法人税の計算",null,null,"５、県民税の計算",null,null,"６、納税見込額"]
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[null,null,null,null,"800万までの税額",{"$f":"ROUNDDOWN((F7*F9)/100,0)*100","v":0},null,"800万以下の税率",5.0999999999999997E-2,null,{"$f":"E31","v":"法人市民税"},{"$f":"F31","v":50000}]
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[null,null,null,null,"法人税額",{"$f":"SUM(F11:F12)","v":0},null,"400万以下の税額",{"$f":"ROUNDDOWN(I7*I10/100,0)*100","v":0}]
[null,null,null,null,"法人税額特別控除額",null,null,"800万以下の税額",{"$f":"ROUNDDOWN(I8*I11/100,0)*100","v":0}]
[null,null,null,null,"差引法人税額",{"$f":"ROUNDDOWN(SUM(F13-F14),-2)","v":0},null,"800万超の税額",{"$f":"ROUNDDOWN(I9*I12/100,0)*100","v":0}]
[null,null,null,null,null,null,null,"法人事業税",{"$f":"SUM(I13:I15)","v":0}]
[null,null,null,null,"３、地方法人税の計算",null,null,"法人県民税"]
[null,null,null,null,"法人税割",null,null,"法人税額",{"$f":"ROUNDDOWN(F15/1000,0)*1000","v":0}]
[null,{"$f":"\"加算小計\"","v":"加算小計"},{"$f":"SUM(C7:C18)","v":0},null,{"$f":"H18","v":"法人税額"},{"$f":"I18","v":0},null,"法人税割税率",3.2000000000000001E-2]
["減　　算",null,null,null,"税率",4.3999999999999997E-2,null,"法人税割額",{"$f":"ROUNDDOWN((I18*I19)/100,0)*100","v":0}]
[null,null,null,null,"地方法人税額",{"$f":"ROUNDDOWN(F19*F20/100,0)*100","v":0},null,"法人均等割額",20000]
[null,null,null,null,null,null,null,"法人税均等割",{"$f":"SUM(I21)","v":20000}]
[null,null,null,null,"４、市民税の計算",null,null,"法人県民税",{"$f":"I20+I22","v":20000}]
[null,null,null,null,"法人税割",null,null,"地方法人特別税（国税）"]
[null,null,null,null,{"$f":"E13","v":"法人税額"},{"$f":"ROUNDDOWN(F15/1000,0)*1000","v":0},null,"400万以下の金額",{"$f":"IF(F6<=0,0,IF($F$6<=4000000,ROUNDDOWN($F$6/1000,0)*1000,4000000))","v":0}]
[null,null,null,null,"法人税割税率",9.7000000000000003E-2,null,"800万以下の金額",{"$f":"IF($F$6<=4000000,0,IF($F$6<=8000000,ROUNDDOWN(($F$6-4000000)/1000,0)*1000,4000000))","v":0}]
[null,null,null,null,"法人税割税額",{"$f":"ROUNDDOWN(F25*F26/100,0)*100","v":0},null,"800万超の金額",{"$f":"IF(F6<=8000000,0,ROUNDDOWN((F6-8000000)/1000,0)*1000)","v":0}]
[null,null,null,null,"法人税均等割",null,null,"400万以下の税率",3.4000000000000002E-2]
[null,null,null,null,"法人均等割額",50000,null,"800万以下の税率",5.0999999999999997E-2]
[null,null,null,null,"法人税均等割",{"$f":"SUM(F29)","v":50000},null,"800万超の税率",6.7000000000000004E-2]
[null,null,null,null,"法人市民税",{"$f":"F27+F30","v":50000},null,"400万以下の税額",{"$f":"ROUNDDOWN(I25*I28/100,0)*100","v":0}]
[null,"減算小計",{"$f":"SUM(C20:C31)","v":0},null,null,null,null,"800万以下の税額",{"$f":"ROUNDDOWN(I26*I29/100,0)*100","v":0}]
["所得金額",null,{"$f":"C6+C19-C32","v":-120000},null,null,null,null,"800万超の税額",{"$f":"ROUNDDOWN(I27*I30/100,0)*100","v":0}]
["※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,"基準法人所得割額",{"$f":"SUM(I31:I33)","v":0}]
["※申告する自治体によって、住民税は税率や均等割額が変わります。",null,null,null,null,null,null,"地方法人特別税",{"$f":"ROUNDDOWN(I34*0.432,-2)","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。"]

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[{"$f":"個人青色申告決算書!L7&\"様\"","v":"今野　友夫様"},null,null,null,null,null,null,null,null,null,null,null,null,"小林敬幸税理士事務所"]
["個人事業を法人事業に変更した場合の負担額変化シミュレーション"]
[]
["１．損益計算書の比較",null,null,null,null,null,null,null,null,"２、税負担、社会保険料及び税理士報酬の変化"]
[]
["個人事業の損益計算書",null,null,null,null,"法人変更後の損益計算書",null,null,null,"個人事業",null,null,"法人成り後"]
["科　目",null,null,"金　額",null,"科　目",null,"金　額"]
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["売上原価","期首商品",2,{"$f":"経費の増減!E12","v":0},null,"売上原価","期首商品",{"$f":"税前ＰＬの組替!I12","v":0},null,"住民税",{"$f":"事業主の所得税申告状況!C31","v":554000},null,"法人事業税",{"$f":"法人税シミュレーション!L8","v":0}]
[null,"仕入高",3,{"$f":"経費の増減!E13","v":0},null,null,"仕入高",{"$f":"税前ＰＬの組替!I13","v":0},null,"事業税",{"$f":"事業主の所得税申告状況!C32","v":242500},null,"法人県民税",{"$f":"法人税シミュレーション!L9","v":20000}]
[null,"小計",4,{"$f":"経費の増減!E14","v":0},null,null,"小計",{"$f":"税前ＰＬの組替!I14","v":0},null,"合計",{"$f":"SUM(K12:K14)","v":1491200},null,"地方法人特別税",{"$f":"法人税シミュレーション!L10","v":0}]
[null,"期末商品",5,{"$f":"経費の増減!E15","v":0},null,null,"期末商品",{"$f":"税前ＰＬの組替!I15","v":0},null,null,null,null,"法人市民税",{"$f":"法人税シミュレーション!L11","v":50000}]
[null,"差引原価",6,{"$f":"経費の増減!E16","v":0},null,null,"差引原価",{"$f":"税前ＰＬの組替!I16","v":0},null,"②専従者の税金",null,null,"合計",{"$f":"SUM(N12:N16)","v":70000}]
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["経　　　費",{"$f":"IF(税前ＰＬの組替!C18=\"\",\"\",税前ＰＬの組替!C18)","v":"租税公課"},8,{"$f":"経費の増減!E18","v":50000},null,"販売費及び一般管理費",{"$f":"IF(税前ＰＬの組替!H18=\"\",\"\",税前ＰＬの組替!H18)","v":"租税公課"},{"$f":"税前ＰＬの組替!I18","v":50000},null,"住民税",{"$f":"給与の情報!G35","v":0},null,"②事業主と家族従業員の税金"]
[null,{"$f":"IF(税前ＰＬの組替!C19=\"\",\"\",税前ＰＬの組替!C19)","v":"荷造運賃"},9,{"$f":"経費の増減!E19","v":354600},null,null,{"$f":"IF(税前ＰＬの組替!H19=\"\",\"\",税前ＰＬの組替!H19)","v":"荷造運賃"},{"$f":"税前ＰＬの組替!I19","v":354600},null,"合計",{"$f":"SUM(K18:K19)","v":0},null,"所得税",{"$f":"給与の情報!N34","v":516100}]
[null,{"$f":"IF(税前ＰＬの組替!C20=\"\",\"\",税前ＰＬの組替!C20)","v":"水道光熱費"},10,{"$f":"経費の増減!E20","v":120852},null,null,{"$f":"IF(税前ＰＬの組替!H20=\"\",\"\",税前ＰＬの組替!H20)","v":"水道光熱費"},{"$f":"税前ＰＬの組替!I20","v":120852},null,null,null,null,"住民税",{"$f":"給与の情報!N35","v":466500}]
[null,{"$f":"IF(税前ＰＬの組替!C21=\"\",\"\",税前ＰＬの組替!C21)","v":"旅費交通費"},11,{"$f":"経費の増減!E21","v":546717},null,null,{"$f":"IF(税前ＰＬの組替!H21=\"\",\"\",税前ＰＬの組替!H21)","v":"旅費交通費"},{"$f":"税前ＰＬの組替!I21","v":546717},null,null,null,null,"合計",{"$f":"SUM(N20:N21)","v":982600}]
[null,{"$f":"IF(税前ＰＬの組替!C22=\"\",\"\",税前ＰＬの組替!C22)","v":"通信費"},12,{"$f":"経費の増減!E22","v":376521},null,null,{"$f":"IF(税前ＰＬの組替!H22=\"\",\"\",税前ＰＬの組替!H22)","v":"通信費"},{"$f":"税前ＰＬの組替!I22","v":376521}]
[null,{"$f":"IF(税前ＰＬの組替!C23=\"\",\"\",税前ＰＬの組替!C23)","v":"広告宣伝費"},13,{"$f":"経費の増減!E23","v":323500},null,null,{"$f":"IF(税前ＰＬの組替!H23=\"\",\"\",税前ＰＬの組替!H23)","v":"広告宣伝費"},{"$f":"税前ＰＬの組替!I23","v":323500},null,"税金合計",{"$f":"SUM(K15,K20)","v":1491200},null,"税金合計",{"$f":"SUM(N17,N22)","v":1052600}]
[null,{"$f":"IF(税前ＰＬの組替!C24=\"\",\"\",税前ＰＬの組替!C24)","v":"接待交際費"},14,{"$f":"経費の増減!E24","v":450000},null,null,{"$f":"IF(税前ＰＬの組替!H24=\"\",\"\",税前ＰＬの組替!H24)","v":"接待交際費"},{"$f":"税前ＰＬの組替!I24","v":450000}]
[null,{"$f":"IF(税前ＰＬの組替!C25=\"\",\"\",税前ＰＬの組替!C25)","v":"損害保険料"},15,{"$f":"経費の増減!E25","v":20000},null,null,{"$f":"IF(税前ＰＬの組替!H25=\"\",\"\",税前ＰＬの組替!H25)","v":"損害保険料"},{"$f":"税前ＰＬの組替!I25","v":20000},null,"③社会保険料",null,null,"③社会保険料"]
[null,{"$f":"IF(税前ＰＬの組替!C26=\"\",\"\",税前ＰＬの組替!C26)","v":"修繕費"},16,{"$f":"経費の増減!E26","v":0},null,null,{"$f":"IF(税前ＰＬの組替!H26=\"\",\"\",税前ＰＬの組替!H26)","v":"修繕費"},{"$f":"税前ＰＬの組替!I26","v":0},null,"国民健康保険料",{"$f":"事業主の所得税申告状況!C14","v":530000},null,"法人負担保険料",{"$f":"給与の情報!N39","v":0}]
[null,{"$f":"IF(税前ＰＬの組替!C27=\"\",\"\",税前ＰＬの組替!C27)","v":"消耗品費"},17,{"$f":"経費の増減!E27","v":750000},null,null,{"$f":"IF(税前ＰＬの組替!H27=\"\",\"\",税前ＰＬの組替!H27)","v":"消耗品費"},{"$f":"税前ＰＬの組替!I27","v":750000},null,"事業主の国民年金",{"$f":"事業主の所得税申告状況!C15","v":170000},null,"事業主・従業員負担保険料",{"$f":"給与の情報!N40","v":0}]
[null,{"$f":"IF(税前ＰＬの組替!C28=\"\",\"\",税前ＰＬの組替!C28)","v":"減価償却費"},18,{"$f":"経費の増減!E28","v":300000},null,null,{"$f":"IF(税前ＰＬの組替!H28=\"\",\"\",税前ＰＬの組替!H28)","v":"減価償却費"},{"$f":"税前ＰＬの組替!I28","v":300000},null,"専従者の国民年金",{"$f":"給与の情報!G19","v":170000}]
[null,{"$f":"IF(税前ＰＬの組替!C29=\"\",\"\",税前ＰＬの組替!C29)","v":"福利厚生費"},19,{"$f":"経費の増減!E29","v":0},null,null,{"$f":"IF(税前ＰＬの組替!H29=\"\",\"\",税前ＰＬの組替!H29)","v":"福利厚生費"},{"$f":"税前ＰＬの組替!I29","v":0},null,"合計",{"$f":"SUM(K27:K29)","v":870000},null,"国民健康保険料（未加入の場合）",{"$f":"給与の情報!N18","v":530000}]
[null,{"$f":"IF(税前ＰＬの組替!C30=\"\",\"\",税前ＰＬの組替!C30)","v":"給与賃金"},20,{"$f":"経費の増減!E30","v":0},null,null,{"$f":"IF(税前ＰＬの組替!H30=\"\",\"\",税前ＰＬの組替!H30)","v":"給与賃金"},{"$f":"税前ＰＬの組替!I30","v":0},null,null,null,null,"国民年金（未加入の場合）",{"$f":"給与の情報!N19","v":340000}]
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