{"text_format":"1","workbook":"xlsx","n_sheets":8,"sheets":["ＴＯＰ","基本情報入力","現在の決算書","給与の情報","標準報酬月額表","経費の増減","法人税等シミュレーション","まとめ"],"not_rendered":{"charts":2,"images":30,"macros":1,"external_links":0,"defined_names":197,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"ＴＯＰ","index":0,"n_rows":30,"n_cols":6,"rows_kept":30,"cut":false,"hidden":false,"merged":[[0,0,0,5]]}
[]
[]
[]
[null,"入力・移動　　各シートの",null,null,"に必要事項を入力します。"]
[null,"印刷　　　　　各シートはＡ４サイズの用紙に出力されます。"]
[]
[null,"入力・移動",null,"印刷",null,"説明"]
[]
[null,null,null,null,null,"会社名とシミュレーション年度の損益計算書と税額を入力してください。"]
[]
[null,null," ",null,null,"現在の決算書の数字を入力します。"]
[]
[null,null," ",null,null,"現在の役員報酬の状況と、変更後の役員報酬の見込額を入力します。"]
[]
[null,null,null,null,null,"役員報酬を変更した後の損益計算書を自動計算し、変更前の損益計算書と対比します。役員報酬以外の経費の増減もこちらで入力します。"]
[]
[null,null,null,null,null,"役員報酬・経費変更後の損益計算書から、法人の税金を計算します。シミュレーション年度の別表４の加減算項目を入力します。"]
[]
[null,null,null,null,null,"現在の税金・社会保険料の負担額と、役員報酬変更後の税金・社会保険料を一枚のシートで対比します。"]
[]
[null,null,null,null,null,"提供：小林敬幸税理士事務所"]
[null,null,null,null,null,"Ver. 1.0"]
[]
[null,null,"保護パスワードは、左の本の背面の"]
[null,null,"２つめのバーコードの数字"]
[null,null,"（1922で始まる１３ケタの数字（半角））"]
[null,null,"になっています。"]
[]
[null,null,"ご活用いただけるようでしたら、ぜひ本書も"]
[null,null,"お求めください。"]

{"sheet":"基本情報入力","index":1,"n_rows":17,"n_cols":3,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"会社名を入力","株式会社今野デザイン"]
[]
[null,"シミュレーション対象となる事業年度終了日","2020-03-31"]
[]
[null,"現在の法人税",570400]
[null,"現在の地方法人税",25000]
[null,"現在の法人事業税",93400]
[null,"現在の法人道府県民税",48500]
[null,"現在の地方法人特別税",69200]
[null,"現在の法人市町村民税",120100]
[null,"合計",{"$f":"SUM(C11:C16)","v":926600}]

{"sheet":"現在の決算書","index":2,"n_rows":89,"n_cols":7,"rows_kept":89,"cut":false,"hidden":false,"merged":[[3,0,4,7],[15,3,15,4],[5,0,5,4],[18,3,18,4],[6,5,7,5],[8,0,75,0],[8,1,62,1],[8,2,11,2],[12,3,12,4],[12,2,20,2],[6,0,7,4],[13,3,13,4],[14,3,14,4],[63,1,75,1],[63,2,68,2],[69,2,74,2],[8,3,8,4],[9,3,9,4],[19,3,19,4],[21,2,21,4],[22,2,22,4],[10,3,10,4],[11,3,11,4],[16,3,16,4],[17,3,17,4],[20,3,20,4],[67,3,67,4],[77,3,77,4],[78,3,78,4],[85,3,85,4],[86,3,86,4],[76,3,76,4],[68,3,68,4],[69,3,69,4],[70,3,70,4],[83,3,83,4],[74,3,74,4],[71,3,71,4],[84,3,84,4],[72,3,72,4],[73,3,73,4],[75,2,75,4],[65,3,65,4],[32,3,60,3],[61,3,61,4],[66,3,66,4],[62,2,62,4],[64,3,64,4],[23,2,61,2],[23,3,31,3],[63,3,63,4],[76,0,88,1],[80,3,80,4],[81,3,81,4],[82,2,87,2],[82,3,82,4],[88,2,88,4],[79,3,79,4],[87,3,87,4],[76,2,81,2]]}
[]
[]
[]
[]
[]
[]
["勘　　定　　科　　目",null,null,null,null,"決算額を入力"]
[]
["経常損益","営業損益","売上高","売上高",null,26585245]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,"売上高合計",null,{"$f":"SUM(F9:F11)","v":26585245}]
[null,null,"売上原価","期首棚卸高"]
[null,null,null,"仕入高"]
[]
[]
[]
[]
[]
[null,null,null,"期末棚卸高"]
[null,null,null,"売上原価",null,{"$f":"SUM(F13:F20)","v":0}]
[null,null,"売上総損益金額",null,null,{"$f":"F12-F21","v":26585245}]
[null,null,"(売上総利益率）",null,null,{"$f":"IF(F12<=0,0,F22/F12)","v":1}]
[null,null,"販売費及び一般管理費","人件費","役員報酬",10620000,{"$f":"IF(F24=給与の情報!K13,\"給与の情報と一致\",\"給与の情報と不一致\")","v":"給与の情報と一致"}]
[null,null,null,null,"給料手当",0]
[null,null,null,null,"賞与",0]
[null,null,null,null,"退職金",0]
[null,null,null,null,"法定福利費",1300236]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,"人件費小計",{"$f":"SUM(F24:F31)","v":11920236}]
[null,null,null,"その他の経費","外注費",2253654]
[null,null,null,null,"広告宣伝費",635000]
[null,null,null,null,"交際費",783221]
[null,null,null,null,"会議費",52633]
[null,null,null,null,"旅費交通費",856321]
[null,null,null,null,"通信費",452321]
[null,null,null,null,"消耗品費",900000]
[null,null,null,null,"事務用品費",0]
[null,null,null,null,"水道光熱費",180321]
[null,null,null,null,"新聞図書費",245622]
[null,null,null,null,"諸会費",180000]
[null,null,null,null,"支払手数料",840000]
[null,null,null,null,"車両費",325000]
[null,null,null,null,"地代家賃",1440000]
[null,null,null,null,"賃借料",240000]
[null,null,null,null,"リース料"]
[null,null,null,null,"保険料",45000]
[null,null,null,null,"租税公課",410000]
[null,null,null,null,"研究開発費"]
[null,null,null,null,"減価償却費",400000]
[null,null,null,null,"長期前払費用償却"]
[null,null,null,null,"雑費",256000]
[null,null,null,null,"顧問料",514500]
[]
[]
[]
[]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,"販売管理費計",null,{"$f":"SUM(F32:F61)","v":22929829}]
[null,null,"営業損益金額",null,null,{"$f":"F22-F62","v":3655416}]
[null,"営業外損益","営業外収益","受取利息",null,9000]
[null,null,null,"受取配当金"]
[]
[]
[null,null,null,"雑収入"]
[null,null,null,"営業外収益合計",null,{"$f":"SUM(F64:F68)","v":9000}]
[null,null,"営業外費用","支払利息"]
[]
[]
[]
[null,null,null,"雑損失"]
[null,null,null,"営業外費用合計",null,{"$f":"SUM(F70:F74)","v":0}]
[null,null,"経常損益金額",null,null,{"$f":"F63+F69-F75","v":3664416}]
["特別損益",null,"特別利益"]
[]
[]
[]
[]
[null,null,null,"特別利益合計",null,{"$f":"SUM(F77:F81)","v":0}]
[null,null,"特別損失"]
[]
[]
[]
[]
[null,null,null,"特別損失合計",null,{"$f":"SUM(F83:F87)","v":0}]
[null,null,"税引前当期利益金額",null,null,{"$f":"F76+F82-F88","v":3664416}]

{"sheet":"給与の情報","index":3,"n_rows":56,"n_cols":19,"rows_kept":56,"cut":false,"hidden":false,"merged":[[45,17,46,17],[5,0,11,0],[12,0,18,0],[19,0,33,0],[16,1,16,3],[17,1,17,3],[18,1,18,3],[19,1,19,3],[12,1,12,3],[26,1,26,3],[27,1,27,3],[28,1,28,3],[20,1,20,3],[21,1,21,3],[45,16,46,16],[45,13,46,13],[45,14,46,14],[45,8,46,8],[45,12,46,12],[45,15,46,15],[45,9,46,9],[40,0,43,0],[44,0,50,0],[44,1,44,3],[45,1,46,1],[45,7,46,7],[45,6,46,6],[45,4,46,4],[45,5,46,5],[41,1,41,3],[49,2,50,3],[42,1,42,3],[43,1,43,3],[40,1,40,3],[5,12,5,18],[24,1,24,3],[25,1,25,3],[8,1,8,3],[32,1,32,3],[22,1,22,3],[5,1,6,3],[29,1,29,3],[30,1,30,3],[31,1,31,3],[7,1,7,3],[23,1,23,3],[10,1,10,3],[9,1,9,3],[37,1,37,3],[38,1,38,3],[33,1,33,3],[5,4,5,10],[34,1,34,3],[35,1,35,3],[36,1,36,3],[11,1,11,3],[13,1,13,3],[14,1,14,3],[15,1,15,3]]}
[]
[]
[]
[]
[]
[null,null,null,null,"現在の役員報酬",null,null,null,null,null,null,null,"変更後の役員報酬"]
[null,null,null,null,"一人目","二人目","三人目","四人目","五人目","六人目","合計",null,"一人目","二人目","三人目","四人目","五人目","六人目","合計"]
[null,"名前",null,null,"今野友夫","今野朝子","今野みつ子","今野雅之","今野菜穂美","今野菜穂美",null,null,{"$f":"IF(E8=\"\",\"\",E8)","v":"今野友夫"},"今野朝子","今野みつ子","今野雅之","今野菜穂美","今野菜穂美"]
[null,"役職",null,null,"代表取締役","取締役","監査役","取締役","取締役","取締役",null,null,"代表取締役","取締役","監査役","取締役","取締役","取締役"]
[null,"年齢",null,null,42,35,63,72,35,35,null,null,42,35,63,72,35,35]
[null,"関係",null,null,"本人","妻","母","父","妹","妹",null,null,"本人","妻","母","父","妹","妹"]
[null,"子育て・介護世帯",null,null,"非該当","非該当","非該当","非該当","非該当","非該当",null,null,{"$f":"E12","v":"非該当"},"非該当","非該当","非該当","非該当","非該当"]
["①所得金額","給与の額",null,null,8000000,1600000,1020000,null,null,null,{"$f":"SUM(E13:I13)","v":10620000},{"$f":"IF(K13=現在の決算書!F24,\"OK\",\"不一致\")","v":"OK"},5400000,3600000,1260000,1260000,1260000,1260000,{"$f":"SUM(M13:Q13)","v":12780000}]
[null,"月額給与",null,null,{"$f":"ROUNDDOWN(E13/12,0)","v":666666},133333,85000,0,0,0,null,null,{"$f":"ROUNDDOWN(M13/12,0)","v":450000},300000,105000,105000,105000,105000]
[null,"子育て・介護世帯",null,null,{"$f":"IF(E13<=550000,E13-E13,IF(E13<=1625000,E13-550000,IF(E13<=1800000,E13-(E13*0.4-100000),IF(E13<=3600000,E13-(E13*0.3+80000),IF(E13<=6600000,E13-(E13*0.2+440000),IF(E13<=10000000,E13-(E13*0.1+1100000),E13-2100000))))))","v":6100000},{"$f":"IF(F13<=550000,F13-F13,IF(F13<=1625000,F13-550000,IF(F13<=1800000,F13-(F13*0.4-100000),IF(F13<=3600000,F13-(F13*0.3+80000),IF(F13<=6600000,F13-(F13*0.2+440000),IF(F13<=10000000,F13-(F13*0.1+1100000),F13-2100000))))))","v":1050000},470000,0,0,{"$f":"IF(J13<=550000,J13-J13,IF(J13<=1625000,J13-550000,IF(J13<=1800000,J13-(J13*0.4-100000),IF(J13<=3600000,J13-(J13*0.3+80000),IF(J13<=6600000,J13-(J13*0.2+440000),IF(J13<=10000000,J13-(J13*0.1+1100000),J13-2100000))))))","v":0},null,null,{"$f":"IF(M13<=550000,M13-M13,IF(M13<=1625000,M13-550000,IF(M13<=1800000,M13-(M13*0.4-100000),IF(M13<=3600000,M13-(M13*0.3+80000),IF(M13<=6600000,M13-(M13*0.2+440000),IF(M13<=10000000,M13-(M13*0.1+1100000),M13-2100000))))))","v":3880000},2440000,710000,710000,710000,{"$f":"IF(R13<=550000,R13-R13,IF(R13<=1625000,R13-550000,IF(R13<=1800000,R13-(R13*0.4-100000),IF(R13<=3600000,R13-(R13*0.3+80000),IF(R13<=6600000,R13-(R13*0.2+440000),IF(R13<=10000000,R13-(R13*0.1+1100000),R13-2100000))))))","v":710000}]
[null,"それ以外",null,null,{"$f":"IF(E13<=550000,E13-E13,IF(E13<=1625000,E13-550000,IF(E13<=1800000,E13-(E13*0.4-100000),IF(E13<=3600000,E13-(E13*0.3+80000),IF(E13<=6600000,E13-(E13*0.2+440000),IF(E13<=8500000,E13-(E13*0.1+1100000),E13-1950000))))))","v":6100000},{"$f":"IF(F13<=550000,F13-F13,IF(F13<=1625000,F13-550000,IF(F13<=1800000,F13-(F13*0.4-100000),IF(F13<=3600000,F13-(F13*0.3+80000),IF(F13<=6600000,F13-(F13*0.2+440000),IF(F13<=8500000,F13-(F13*0.1+1100000),F13-1950000))))))","v":1050000},470000,0,0,{"$f":"IF(J13<=550000,J13-J13,IF(J13<=1625000,J13-550000,IF(J13<=1800000,J13-(J13*0.4-100000),IF(J13<=3600000,J13-(J13*0.3+80000),IF(J13<=6600000,J13-(J13*0.2+440000),IF(J13<=8500000,J13-(J13*0.1+1100000),J13-1950000))))))","v":0},null,null,{"$f":"IF(M13<=550000,M13-M13,IF(M13<=1625000,M13-550000,IF(M13<=1800000,M13-(M13*0.4-100000),IF(M13<=3600000,M13-(M13*0.3+80000),IF(M13<=6600000,M13-(M13*0.2+440000),IF(M13<=8500000,M13-(M13*0.1+1100000),M13-1950000))))))","v":3880000},2440000,710000,710000,710000,{"$f":"IF(R13<=550000,R13-R13,IF(R13<=1625000,R13-550000,IF(R13<=1800000,R13-(R13*0.4-100000),IF(R13<=3600000,R13-(R13*0.3+80000),IF(R13<=6600000,R13-(R13*0.2+440000),IF(R13<=8500000,R13-(R13*0.1+1100000),R13-1950000))))))","v":710000}]
[null,"給与所得額",null,null,{"$f":"IF(E12=\"非該当\",E16,E15)","v":6100000},{"$f":"IF(F12=\"非該当\",F16,F15)","v":1050000},470000,0,0,{"$f":"IF(J12=\"非該当\",J16,J15)","v":0},null,null,{"$f":"IF(M12=\"非該当\",M16,M15)","v":3880000},2440000,710000,710000,710000,{"$f":"IF(R12=\"非該当\",R16,R15)","v":710000}]
[null,"その他の所得の額",null,null,null,null,null,null,null,null,{"$f":"SUM(E18:I18)","v":0}]
[null,"所得金額合計",null,null,{"$f":"SUM(E17:E18)","v":6100000},1050000,470000,0,0,0,null,null,{"$f":"SUM(M17:M18)","v":3880000},2440000,710000,710000,710000,710000]
["②所得控除額","社会保険料控除額",null,null,{"$f":"E43","v":1200444},228648,"","","","",null,null,{"$f":"M43","v":798072},511920,"",63264,"",""]
[null,"　（国民健康保険料）",null,null,null,null,null,null,null,null,{"$f":"SUM(E21:I21)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(M21:Q21)","v":0}]
[null,"　（国民年金保険料）",null,null,null,null,null,null,null,null,{"$f":"SUM(I22)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(M22:Q22)","v":0}]
[null,"　（その他の社会保険料）"]
[null,"小規模企業共済掛金控除",null,null,840000,120000,null,null,null,null,null,null,840000,120000]
[null,"生命保険料控除",null,null,80000,40000,null,null,null,null,null,null,80000,40000]
[null,"地震保険料控除"]
[null,"寡婦・寡夫控除"]
[null,"障害者控除"]
[null,"配偶者控除"]
[null,"配偶者特別控除"]
[null,"扶養控除",null,null,380000,null,null,null,null,null,null,null,380000]
[null,"その他の所得控除",null,null,50000,null,null,null,null,null,null,null,50000]
[null,"基礎控除",null,null,480000,480000,480000,480000,480000,480000,null,null,480000,480000,480000,480000,480000,480000]
[null,"所得控除額合計",null,null,{"$f":"SUM(E20:E33)","v":3030444},868648,480000,480000,480000,480000,null,null,{"$f":"SUM(M20:M33)","v":2628072},1151920,480000,543264,480000,480000]
["①－②","課税所得金額",null,null,{"$f":"IF(E19-E34<0,0,E19-E34)","v":3069556},181352,0,0,0,0,null,null,{"$f":"IF(M19-M34<0,0,M19-M34)","v":1251928},1288080,230000,166736,230000,230000]
[null,"所得税額",null,null,{"$f":"IF(E35<=1950000,ROUNDDOWN(E35*0.05,-2),IF(E35<=3300000,ROUNDDOWN(E35*0.1-97500,-2),IF(E35<=6950000,ROUNDDOWN(E35*0.2-427500,-2),IF(E35<=9000000,ROUNDDOWN(E35*0.23-636000,-2),IF(E35<=18000000,ROUNDDOWN(E35*0.33-1536000,-2),IF(E35<=40000000,ROUNDDOWN(E35*0.4-2796000,-2)*ROUNDDOWN(E35*0.45-4796000,-2)))))))","v":209400},{"$f":"IF(F35<=1950000,ROUNDDOWN(F35*0.05,-2),IF(F35<=3300000,ROUNDDOWN(F35*0.1-97500,-2),IF(F35<=6950000,ROUNDDOWN(F35*0.2-427500,-2),IF(F35<=9000000,ROUNDDOWN(F35*0.23-636000,-2),IF(F35<=18000000,ROUNDDOWN(F35*0.33-1536000,-2),IF(F35<=40000000,ROUNDDOWN(F35*0.4-2796000,-2)*ROUNDDOWN(F35*0.45-4796000,-2)))))))","v":9000},0,0,0,0,{"$f":"SUM(E36:I36)","v":218400},null,{"$f":"IF(M35<=1950000,ROUNDDOWN(M35*0.05,-2),IF(M35<=3300000,ROUNDDOWN(M35*0.1-97500,-2),IF(M35<=6950000,ROUNDDOWN(M35*0.2-427500,-2),IF(M35<=9000000,ROUNDDOWN(M35*0.23-636000,-2),IF(M35<=18000000,ROUNDDOWN(M35*0.33-1536000,-2),IF(M35<=40000000,ROUNDDOWN(M35*0.4-2796000,-2)*ROUNDDOWN(M35*0.45-4796000,-2)))))))","v":62500},{"$f":"IF(N35<=1950000,ROUNDDOWN(N35*0.05,-2),IF(N35<=3300000,ROUNDDOWN(N35*0.1-97500,-2),IF(N35<=6950000,ROUNDDOWN(N35*0.2-427500,-2),IF(N35<=9000000,ROUNDDOWN(N35*0.23-636000,-2),IF(N35<=18000000,ROUNDDOWN(N35*0.33-1536000,-2),IF(N35<=40000000,ROUNDDOWN(N35*0.4-2796000,-2)*ROUNDDOWN(N35*0.45-4796000,-2)))))))","v":64400},11500,8300,11500,11500,{"$f":"SUM(M36:Q36)","v":158200}]
[null,"所得税+復興特別所得税額\n（所得税額×１０２．１％）",null,null,{"$f":"ROUNDDOWN(E36*1.021,-2)","v":213700},{"$f":"ROUNDDOWN(F36*1.021,-2)","v":9100},0,0,0,{"$f":"ROUNDDOWN(J36*1.021,-2)","v":0},{"$f":"SUM(E37:I37)","v":222800},null,{"$f":"ROUNDDOWN(M36*1.021,-2)","v":63800},{"$f":"ROUNDDOWN(N36*1.021,-2)","v":65700},11700,8400,11700,{"$f":"ROUNDDOWN(R36*1.021,-2)","v":11700},{"$f":"SUM(M37:Q37)","v":161300}]
[null,"住民税額\n（所得税課税所得×１０％）",null,null,{"$f":"ROUNDDOWN(E35*0.1,-2)","v":306900},18100,0,0,0,0,{"$f":"SUM(E38:I38)","v":325000},null,{"$f":"ROUNDDOWN(M35*0.1,-2)","v":125100},128800,23000,16600,23000,23000,{"$f":"SUM(M38:Q38)","v":316500}]
[null,"税額合計",null,null,{"$f":"SUM(E37:E38)","v":520600},{"$f":"SUM(F37:F38)","v":27200},0,0,0,{"$f":"SUM(J37:J38)","v":0},{"$f":"SUM(K37:K38)","v":547800},null,{"$f":"SUM(M37:M38)","v":188900},{"$f":"SUM(N37:N38)","v":194500},34700,25000,34700,{"$f":"SUM(R37:R38)","v":34700},{"$f":"SUM(S37:S38)","v":477800}]
[]
["社会\n保険料","社会保険の加入の有無",null,null,"加入","加入","非加入","非加入","非加入","非加入",null,null,"加入","加入","非加入","加入","非加入","非加入","合計"]
[null,"法人負担額",null,null,{"$f":"IF(E41=\"非加入\",\"\",E56*12)","v":1228524},234432,"","","","",{"$f":"SUM(E42:I42)","v":1462956},null,{"$f":"IF(M41=\"非加入\",\"\",M56*12)","v":817080},524880,"",67752,"","",{"$f":"SUM(M42:Q42)","v":1409712}]
[null,"個人負担額",null,null,{"$f":"IF(E41=\"非加入\",\"\",E55*12)","v":1200444},228648,"","","","",{"$f":"SUM(E43:I43)","v":1429092},null,{"$f":"IF(M41=\"非加入\",\"\",M55*12)","v":798072},511920,"",63264,"","",{"$f":"SUM(M43:Q43)","v":1373256}]
[null,"合計",null,null,{"$f":"SUM(E42:E43)","v":2428968},463080,0,0,0,{"$f":"SUM(J42:J43)","v":0},2892048,null,{"$f":"SUM(M42:M43)","v":1615152},1036800,0,131016,0,0,{"$f":"SUM(M44:Q44)","v":2782968}]
["社保算定\n基礎数字","保険料率の入力\n（最新の「健康保険・厚生年金保険　標準報酬月額・保険料額表」の料率を入力してください）"]
[null,"健康保険","一般被保険者",5.0700000000000002E-2,{"$f":"IF(E10>=40,IF(E10>=65,$D46,$D47),$D46)","v":5.9650000000000002E-2},5.0700000000000002E-2,5.9650000000000002E-2,5.0700000000000002E-2,5.0700000000000002E-2,5.0700000000000002E-2,null,null,{"$f":"IF(M10>=40,IF(M10>=65,$D46,$D47),$D46)","v":5.9650000000000002E-2},5.0700000000000002E-2,5.9650000000000002E-2,5.0700000000000002E-2,5.0700000000000002E-2,5.0700000000000002E-2]
[null,null,"介護保険第２号被保険者",5.9650000000000002E-2]
[null,"厚生年金","厚生年金保険料被保険者",9.1499999999999998E-2,{"$f":"IF(E10>=70,0,$D48)","v":9.1499999999999998E-2},{"$f":"IF(F10>=70,0,$D48)","v":9.1499999999999998E-2},9.1499999999999998E-2,0,9.1499999999999998E-2,{"$f":"IF(J10>=70,0,$D48)","v":9.1499999999999998E-2},null,null,{"$f":"IF(M10>=70,0,$D48)","v":9.1499999999999998E-2},9.1499999999999998E-2,9.1499999999999998E-2,0,9.1499999999999998E-2,{"$f":"IF(R10>=70,0,$D48)","v":9.1499999999999998E-2}]
[null,"子ども・子育て拠出金",null,3.5999999999999999E-3,{"$f":"$D49","v":3.5999999999999999E-3},3.5999999999999999E-3,3.5999999999999999E-3,3.5999999999999999E-3,3.5999999999999999E-3,3.5999999999999999E-3,null,null,{"$f":"$D49","v":3.5999999999999999E-3},{"$f":"$D49","v":3.5999999999999999E-3},{"$f":"$D49","v":3.5999999999999999E-3},3.5999999999999999E-3,3.5999999999999999E-3,3.5999999999999999E-3]
[null,"健康保険標準報酬月額",null,null,{"$f":"標準報酬月額表!F57","v":680000},{"$f":"標準報酬月額表!H57","v":134000},{"$f":"標準報酬月額表!J57","v":88000},{"$f":"標準報酬月額表!L57","v":""},{"$f":"標準報酬月額表!N57","v":""},{"$f":"標準報酬月額表!O57","v":""},null,null,{"$f":"標準報酬月額表!R57","v":440000},{"$f":"標準報酬月額表!T57","v":300000},{"$f":"標準報酬月額表!V57","v":104000},{"$f":"標準報酬月額表!X57","v":104000},{"$f":"標準報酬月額表!Z57","v":104000},{"$f":"標準報酬月額表!AA57","v":104000}]
[null,"厚生年金標準報酬月額",null,null,{"$f":"標準報酬月額表!G57","v":650000},{"$f":"標準報酬月額表!I57","v":134000},{"$f":"標準報酬月額表!K57","v":88000},{"$f":"標準報酬月額表!M57","v":""},{"$f":"標準報酬月額表!O57","v":""},{"$f":"標準報酬月額表!R57","v":440000},null,null,{"$f":"標準報酬月額表!S57","v":440000},{"$f":"標準報酬月額表!U57","v":300000},{"$f":"標準報酬月額表!W57","v":104000},{"$f":"標準報酬月額表!Y57","v":104000},{"$f":"標準報酬月額表!AA57","v":104000},{"$f":"標準報酬月額表!AB57","v":104000}]
[null,"健康保険月額",null,null,{"$f":"IF(ISERROR(ROUNDDOWN(E50*E46,0)),\"\",ROUNDDOWN(E50*E46,0))","v":40562},6793,5249,"","","",null,null,{"$f":"IF(ISERROR(ROUNDDOWN(M50*M46,0)),\"\",ROUNDDOWN(M50*M46,0))","v":26246},15210,6203,5272,5272,5272]
[null,"厚生年金月額",null,null,{"$f":"IF(ISERROR(ROUNDDOWN(E51*E48,0)),\"\",ROUNDDOWN(E51*E48,0))","v":59475},12261,8052,"","",40260,null,null,{"$f":"IF(ISERROR(ROUNDDOWN(M51*M48,0)),\"\",ROUNDDOWN(M51*M48,0))","v":40260},27450,9516,0,9516,9516]
[null,"児童手当拠出金月額",null,null,{"$f":"IF(ISERROR(ROUNDDOWN(E51*E49,0)),\"\",ROUNDDOWN(E51*E49,0))","v":2340},482,316,"","",1584,null,null,{"$f":"IF(ISERROR(ROUNDDOWN(M51*M49,0)),\"\",ROUNDDOWN(M51*M49,0))","v":1584},1080,374,374,374,374]
[null,"個人負担合計",null,null,{"$f":"SUM(E52:E53)","v":100037},19054,13301,0,0,40260,null,null,{"$f":"SUM(M52:M53)","v":66506},42660,15719,5272,14788,14788]
[null,"法人負担合計",null,null,{"$f":"SUM(E52:E54)","v":102377},19536,13617,0,0,41844,null,null,{"$f":"SUM(M52:M54)","v":68090},43740,16093,5646,15162,15162]

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["標準報酬月額表"]
[]
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[3,"－",78000,88000,83000,"","","","","","",78000,88000,78000,88000,78000,88000,"","","","","","","","","","","",""]
[4,1,88000,88000,93000,"","","","",88000,88000,88000,88000,88000,88000,88000,88000,"","","","","","","","","","","",""]
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[9,6,126000,126000,130000,"","","","",126000,126000,126000,126000,126000,126000,126000,126000,"","","","",126000,126000,126000,126000,126000,126000,126000,126000]
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[11,8,142000,142000,146000,"","",142000,142000,142000,142000,142000,142000,142000,142000,142000,142000,"","","","",142000,142000,142000,142000,142000,142000,142000,142000]
[12,9,150000,150000,155000,"","",150000,150000,150000,150000,150000,150000,150000,150000,150000,150000,{"$f":"IF(R$4<$E17,$C17,\"\")","v":""},"","","",150000,150000,150000,150000,150000,150000,150000,150000]
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[16,13,190000,190000,195000,"","",190000,190000,190000,190000,190000,190000,190000,190000,190000,190000,"","","","",190000,190000,190000,190000,190000,190000,190000,190000]
[17,14,200000,200000,210000,"","",200000,200000,200000,200000,200000,200000,200000,200000,200000,200000,"","","","",200000,200000,200000,200000,200000,200000,200000,200000]
[18,15,220000,220000,230000,"","",220000,220000,220000,220000,220000,220000,220000,220000,220000,220000,"","","","",220000,220000,220000,220000,220000,220000,220000,220000]
[19,16,240000,240000,250000,"","",240000,240000,240000,240000,240000,240000,240000,240000,240000,240000,"","","","",240000,240000,240000,240000,240000,240000,240000,240000]
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[31,28,530000,530000,545000,"","",530000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000,530000]
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[null,null,null,{"$f":"IF(現在の決算書!D67=\"\",\"\",現在の決算書!D67)","v":""},null,{"$f":"IF(現在の決算書!F67=\"\",\"\",現在の決算書!F67)","v":""},null,0]
[null,null,null,{"$f":"IF(現在の決算書!D68=\"\",\"\",現在の決算書!D68)","v":"雑収入"},null,{"$f":"IF(現在の決算書!F68=\"\",\"\",現在の決算書!F68)","v":""},null,0]
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[null,null,null,{"$f":"IF(現在の決算書!D78=\"\",\"\",現在の決算書!D78)","v":""},null,{"$f":"IF(現在の決算書!F78=\"\",\"\",現在の決算書!F78)","v":""},null,0]
[null,null,null,{"$f":"IF(現在の決算書!D79=\"\",\"\",現在の決算書!D79)","v":""},null,{"$f":"IF(現在の決算書!F79=\"\",\"\",現在の決算書!F79)","v":""},null,0]
[null,null,null,{"$f":"IF(現在の決算書!D80=\"\",\"\",現在の決算書!D80)","v":""},null,{"$f":"IF(現在の決算書!F80=\"\",\"\",現在の決算書!F80)","v":""},null,0]
[null,null,null,{"$f":"IF(現在の決算書!D81=\"\",\"\",現在の決算書!D81)","v":""},null,{"$f":"IF(現在の決算書!F81=\"\",\"\",現在の決算書!F81)","v":""},null,0]
[null,null,null,"特別利益合計",null,{"$f":"SUM(F77:F81)","v":0},null,0]
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[null,null,null,{"$f":"IF(現在の決算書!D84=\"\",\"\",現在の決算書!D84)","v":""},null,{"$f":"IF(現在の決算書!F84=\"\",\"\",現在の決算書!F84)","v":""},null,0]
[null,null,null,{"$f":"IF(現在の決算書!D85=\"\",\"\",現在の決算書!D85)","v":""},null,{"$f":"IF(現在の決算書!F85=\"\",\"\",現在の決算書!F85)","v":""},null,0]
[null,null,null,{"$f":"IF(現在の決算書!D86=\"\",\"\",現在の決算書!D86)","v":""},null,{"$f":"IF(現在の決算書!F86=\"\",\"\",現在の決算書!F86)","v":""},null,0]
[null,null,null,{"$f":"IF(現在の決算書!D87=\"\",\"\",現在の決算書!D87)","v":""},null,{"$f":"IF(現在の決算書!F87=\"\",\"\",現在の決算書!F87)","v":""},null,0]
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[]
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[null,null,null,null,{"$f":"SUMIF(E$9:S$89,\"接待交際費\",H$9:H$89)","v":0}]
[null,null,null,null,{"$f":"SUMIF(E$9:S$89,\"交際接待費\",H$9:H$89)","v":0}]
[null,null,null,null,{"$f":"SUMIF(E$9:S$89,\"接待費\",H$9:H$89)","v":0}]
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["１、所得の計算（別表４）",null,null,null,"２、 法人税の計算",null,null,"５、県民税の計算",null,null,"６、納税見込額"]
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[null,null,null,null,"800万までの税率",0.15,null,"800万超の金額",{"$f":"IF(F6<=8000000,0,ROUNDDOWN((F6-8000000)/1000,0)*1000)","v":0},null,{"$f":"H23","v":"法人県民税"},{"$f":"I23","v":22300}]
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[null,null,null,null,null,null,null,"法人事業税",{"$f":"SUM(I13:I15)","v":54000}]
[null,null,null,null,"３、地方法人税の計算",null,null,"法人県民税"]
[null,null,null,null,"法人税割",null,null,"法人税額",{"$f":"ROUNDDOWN(F15/1000,0)*1000","v":231000}]
[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":231000},null,"法人税割税率",0.01]
["減　　算","納税充当金支出事業税",13500,null,"税率",0.10299999999999999,null,"法人税割額",{"$f":"ROUNDDOWN((I18*I19)/100,0)*100","v":2300}]
[null,null,null,null,"地方法人税額",{"$f":"ROUNDDOWN(F19*F20/100,0)*100","v":23700},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":22300}]
[null,null,null,null,"法人税割",null,null,"特別法人事業税（国税）"]
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[null,null,null,null,"法人税割税率",0.06,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":13800},null,"800万超の金額",{"$f":"IF(F6<=8000000,0,ROUNDDOWN((F6-8000000)/1000,0)*1000)","v":0}]
[null,null,null,null,"法人税均等割",null,null,"400万以下の税率",3.5000000000000003E-2]
[null,null,null,null,"法人均等割額",50000,null,"800万以下の税率",5.2999999999999999E-2]
[null,null,null,null,"法人税均等割",{"$f":"SUM(F29)","v":50000},null,"800万超の税率",7.0000000000000007E-2]
[null,null,null,null,"法人市民税",{"$f":"F27+F30","v":63800},null,"400万以下の税額",{"$f":"ROUNDDOWN(I25*I28/100,0)*100","v":54000}]
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["繰越欠損金額",null,null,null,null,null,null,"基準法人所得割額",{"$f":"SUM(I31:I33)","v":54000}]
["所得金額再計",null,{"$f":"IF(C33-C34<0,0,C33-C34)","v":1544160},null,null,null,null,"特別法人事業税",{"$f":"ROUNDDOWN(I34*0.432,-2)","v":23300}]

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[]
["役員報酬などを変更した場合の、税金及び社会保険料の負担額変化シミュレーション"]
[]
["１．損益計算書の比較",null,null,null,null,null,null,null,null,"２．税額・社会保険料の比較"]
[null,null,null,null,null,null,null,null,null,"変更前",null,null,null,null,"変更後"]
["勘　　定　　科　　目",null,null,null,null,"変更前の金額","変更後の金額","差額",null,"①法人の税金",null,null,null,null,"①法人の税金"]
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[null,null,null,{"$f":"IF(経費の増減!D11=\"\",\"\",経費の増減!D11)","v":""},null,{"$f":"IF(経費の増減!F11=\"\",\"\",経費の増減!F11)","v":0},{"$f":"IF(経費の増減!H11=\"\",\"\",経費の増減!H11)","v":0},{"$f":"IF(ISERR(G14-F14),0,G14-F14)","v":0},null,null,"法人県民税",null,{"$f":"基本情報入力!C14","v":48500},null,null,"法人県民税",null,{"$f":"法人税等シミュレーション!L9","v":22300}]
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[null,null,null,{"$f":"IF(経費の増減!D16=\"\",\"\",経費の増減!D16)","v":""},null,{"$f":"IF(経費の増減!F16=\"\",\"\",経費の増減!F16)","v":""},{"$f":"IF(経費の増減!H16=\"\",\"\",経費の増減!H16)","v":0},0,null,"②役員報酬に対する税金",null,null,null,null,"②役員報酬に対する税金"]
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