{"text_format":"1","workbook":"xlsx","n_sheets":7,"sheets":["ＴＯＰ","基本情報入力","別表５情報","回収可能性","将来加減算差異集計","スケジューリング","税効果プルーフ"],"not_rendered":{"charts":0,"images":5,"macros":1,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"ＴＯＰ","index":0,"n_rows":20,"n_cols":6,"rows_kept":20,"cut":false,"hidden":false,"merged":[[14,3,14,5],[16,3,16,5],[0,0,0,5],[6,3,6,5],[8,3,8,5],[10,3,10,5],[12,3,12,5]]}
[]
[]
[]
[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,"説明"]
[]
[null,null,null,"会社名と決算期、法定実効税率、過去３期の業績の基本情報を入力します"]
[]
[null,null,null,"別表５（１）の数字を入力し、税効果の対象となる数字を抽出し、簡易な税効果計算を行います"]
[]
[null,null,null,"分類１から分類５までの会社区分を検討し、決定します"]
[]
[null,null," ","予算上の利益などから、繰延税金資産の回収可能性とスケジューリングを検討します"]
[]
[null,null,null,"実際の法人税額と実効税率からみた理論上の法人税額との差異を確認し、税効果会計の計算が正しいか検証します"]
[]
[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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[]
[]
[]
[]
[]
[null,"会社名",null,null,"株式会社森岡工務店",null,"中小法人等／\n大法人の区分","大法人"]
[]
[null,"決算期",null,null,"2020-03-31",null,"事業税軽減税率適用／不適用の区分","適用法人"]
[]
[]
[null,"法定実効税率の計算"]
[null,"所在地",null,null,"大阪府大阪市","年度",{"$f":"E8","v":"2020-03-31"},{"$f":"EDATE(G12,12)","v":"2021-03-31"},{"$f":"EDATE(H12,12)","v":"2022-03-31"},{"$f":"EDATE(I12,12)","v":"2023-03-31"},{"$f":"EDATE(J12,12)","v":"2024-03-31"},{"$f":"EDATE(K12,12)","v":"2025-03-31"}]
[null,"資本金の金額",null,null,150000000,null,150000000,150000000,150000000,150000000,150000000,150000000]
[null,"法人税率",null,"通常の法人税率",0.23400000000000001,null,0.23400000000000001,0.23200000000000001,0.23200000000000001,0.23200000000000001,0.23200000000000001,0.23200000000000001]
[null,null,null,"中小法人等年800万円以下",0.15,null,0.15,0.19,0.19,0.19,0.19,0.19]
[null,"地方法人税率",null,null,4.3999999999999997E-2,null,0.10299999999999999,0.10299999999999999,0.10299999999999999,0.10299999999999999,0.10299999999999999,0.10299999999999999]
[null,"都道府県民税法人税割の税率",null,null,4.2000000000000003E-2,null,0.02,0.02,0.02,0.02,0.02,0.02]
[null,"市町村民税法人税割の税率",null,null,0.11899999999999999,null,8.2000000000000003E-2,8.2000000000000003E-2,8.2000000000000003E-2,8.2000000000000003E-2,8.2000000000000003E-2,8.2000000000000003E-2]
[null,"住民税率計",null,null,{"$f":"E17+E18","v":0.161},null,{"$f":"G17+G18","v":0.10200000000000001},0.10200000000000001,0.10200000000000001,0.10200000000000001,0.10200000000000001,0.10200000000000001]
[null,"事業税率","付加価値割",null,1.2E-2,null,1.2E-2,1.2E-2,1.2E-2,1.2E-2,1.2E-2,1.2E-2]
[null,null,"資本割",null,5.0000000000000001E-3,null,5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3]
[null,null,"所得割","年400万円以下",3.9500000000000004E-3,null,1.9949999999999999E-2,1.9949999999999999E-2,1.9949999999999999E-2,1.9949999999999999E-2,1.9949999999999999E-2,1.9949999999999999E-2]
[null,null,null,"年400万円超８００万円以下",6.3499999999999997E-3,null,2.835E-2,2.835E-2,2.835E-2,2.835E-2,2.835E-2,2.835E-2]
[null,null,null,"年800万円超",8.8000000000000005E-3,null,3.78E-2,3.78E-2,3.78E-2,3.78E-2,3.78E-2,3.78E-2]
[null,"事業税標準税率",null,null,7.0000000000000001E-3,null,0,0,0,0,0,0]
[null,"地方法人特別税率",null,null,4.1420000000000003,null,0,0,0,0,0,0]
[null,"法定実効税率（年８００万円超）",null,null,{"$f":"ROUND((E14*(1+E16+E19)+E24+E25*E26)/(1+E24+E25*E26),4)","v":0.30809999999999998},null,{"$f":"ROUND((G14*(1+G16+G19)+G24+G25*G26)/(1+G24+G25*G26),4)","v":0.30809999999999998},0.30580000000000002,0.30580000000000002,0.30580000000000002,0.30580000000000002,0.30580000000000002]
[null,"法定実効税率（年４００万円超～８００万円以下）",null,null,{"$f":"ROUND((E14*(1+E16+E19)+E23+E25*E26)/(1+E23+E25*E26),4)","v":0.30649999999999999},null,{"$f":"ROUND((G14*(1+G16+G19)+G23+G25*G26)/(1+G23+G25*G26),4)","v":0.30180000000000001},0.2994,0.2994,0.2994,0.2994,0.2994]
[null,"法定実効税率（年４００万円以下）",null,null,{"$f":"ROUND((E14*(1+E16+E19)+E22+E25*E26)/(1+E22+E25*E26),4)","v":0.3049},null,{"$f":"ROUND((G14*(1+G16+G19)+G22+G25*G26)/(1+G22+G25*G26),4)","v":0.29599999999999999},0.29370000000000002,0.29370000000000002,0.29370000000000002,0.29370000000000002,0.29370000000000002]
[null,"欠損金の控除限度額の割合",null,null,null,null,0.5,0.5,0.5,0.5,0.5,0.5]
[null,null,null,null,null,null,{"$f":"IF($H$6=\"中小法人等\",1,IF(G12<=$H$40,$I$40,IF(G12<=$H$41,$I$41,IF(G12<=$H$42,$I$42,IF(G12<=$H$43,$I$43,$I$44)))))","v":0.5},{"$f":"IF($H$6=\"中小法人等\",1,IF(H12<=$H$40,$I$40,IF(H12<=$H$41,$I$41,IF(H12<=$H$42,$I$42,IF(H12<=$H$43,$I$43,$I$44)))))","v":0.5},0.5,0.5,0.5,0.5]
[]
[null,"過去三年間と当期の課税所得、繰越欠損金、一時差異の金額の推移"]
[null,null,null,null,null,"年度",{"$f":"EDATE(H34,-12)","v":"2015-03-31"},"2016-03-31",{"$f":"EDATE(J34,-12)","v":"2017-03-31"},{"$f":"EDATE(K34,-12)","v":"2018-03-31"},{"$f":"EDATE(L34,-12)","v":"2019-03-31"},{"$f":"G12","v":"2020-03-31"}]
[null,"繰越欠損金控除前の課税所得（別表４差引計）",null,null,null,null,1624125771,1231222513,1624125771,1231222513,1432247781,1815014975]
[null,"繰越欠損金",null,null,null,null,0,0,0,0,0,0]
[null,"一時差異の金額",null,null,null,null,953547123,1120000123,953547123,1120000123,1089321444,{"$f":"別表５情報!K50","v":1069579942}]
[]
[]
[null,null,null,null,null,null,"2015-03-31",{"$f":"DATE(YEAR(G40)+1,MONTH(G40),DAY(G40))","v":"2016-03-31"},0.8]
[null,null,null,null,null,null,"2016-03-31",{"$f":"DATE(YEAR(G41)+1,MONTH(G41),DAY(G41))","v":"2017-03-31"},0.65]
[null,null,null,null,null,null,"2017-03-31","2018-03-31",0.6]
[null,null,null,null,null,null,"2018-03-31","2019-03-31",0.55000000000000004]
[null,null,null,null,null,null,"2019-03-31","2020-03-31",0.5]

{"sheet":"別表５情報","index":2,"n_rows":56,"n_cols":17,"rows_kept":56,"cut":false,"hidden":false,"merged":[[15,0,15,1],[3,1,4,1],[5,1,6,1],[3,2,4,5],[5,2,6,5],[13,0,13,1],[14,0,14,1],[8,8,8,11],[8,3,8,6],[27,0,27,1],[16,0,16,1],[17,0,17,1],[9,0,11,1],[9,2,11,2],[22,0,22,1],[23,0,23,1],[24,0,24,1],[25,0,25,1],[26,0,26,1],[18,0,18,1],[19,0,19,1],[20,0,20,1],[21,0,21,1],[9,12,11,12],[10,5,11,5],[10,4,11,4],[10,3,11,3],[10,10,11,10],[10,9,11,9],[9,8,11,8],[9,7,11,7],[10,6,11,6],[9,4,9,5],[9,9,9,10],[28,0,28,1],[29,0,29,1],[30,0,30,1],[31,0,31,1],[32,0,32,1],[33,0,33,1],[34,0,34,1],[35,0,35,1],[36,0,36,1],[37,0,37,1],[47,0,47,1],[48,0,48,1],[38,0,38,1],[39,0,39,1],[44,0,44,1],[45,0,45,1],[46,0,46,1],[43,0,43,1]]}
[]
[]
[]
[null,"会社名",{"$f":"基本情報入力!E6","v":"株式会社森岡工務店"}]
[]
[null,"決算期",{"$f":"基本情報入力!E8","v":"2020-03-31"}]
[]
[]
[null,null,null,"別表５（一）Ⅰ",null,null,null,null,"繰延税金資産（負債）の計算",null,null,null,"（単位：円）"]
["区分",null,null,"期首現在","当期中の増減",null,"差引翌期首現在","区分","剰余金","積立金（税務上）",null,"繰延税金資産（負債）","将来加算一時差異と将来減算一時差異の区分を入力"]
[null,null,null,"利益積立金額","減","増","利益積立金額\n①-②+③",null,null,"対象外","税効果対象"]
[null,null,null,null,null,null,null,null,null,null,null,0.30809999999999998]
[null,null,null,"①","②","③","④",null,"⑤","⑥","⑦",{"$f":"\"⑧＝⑦×\"&TEXT(L12,\"0.00%\")","v":"⑧＝⑦×30.81%"}]
["利益準備金",null,1,125000000,null,null,{"$f":"D14-E14+F14","v":125000000},"剰余金",{"$f":"IF(H14=\"剰余金\",G14,0)","v":125000000},{"$f":"IF(H14=\"対象外\",G14,0)","v":0},{"$f":"IF(H14=\"税効果対象\",G14,0)","v":0},{"$f":"ROUNDDOWN(K14*$L$12,0)","v":0},null,null,null,{"$f":"IF(H14=\"税効果対象\",1,0)","v":0},{"$f":"IF(P14=0,\"\",IF(K14<=0,\"将来加算一時差異\",\"将来減算一時差異\"))","v":""}]
["別途積立金",null,2,6262000000,null,700000000,{"$f":"D15-E15+F15","v":6962000000},"剰余金",{"$f":"IF(H15=\"剰余金\",G15,0)","v":6962000000},{"$f":"IF(H15=\"対象外\",G15,0)","v":0},{"$f":"IF(H15=\"税効果対象\",G15,0)","v":0},{"$f":"ROUNDDOWN(K15*$L$12,0)","v":0},null,null,null,{"$f":"IF(H15=\"税効果対象\",1,0)","v":0},""]
["特別償却準備金",null,3,84998101,27687561,7166616,{"$f":"D16-E16+F16","v":64477156},"剰余金",64477156,0,0,0,null,null,null,0,""]
["特別償却準備金認容",null,4,-84998101,-27687561,-7166616,-64477156,"税効果対象",0,0,-64477156,-19865411,"将来加算一時差異",null,null,1,"将来加算一時差異"]
["資産圧縮積立金",null,5,125334824,7556014,8683000,126461810,"剰余金",126461810,0,0,0,null,null,null,0,""]
["資産圧縮積立金認容",null,6,-125334824,-7556014,-8683000,-126461810,"税効果対象",0,0,-126461810,-38962883,"将来加算一時差異",null,null,1,"将来加算一時差異"]
["退職給付引当金",null,7,887019266,68861500,64414210,882571976,"税効果対象",0,0,882571976,271920425,"将来減算一時差異",null,null,1,"将来減算一時差異"]
["役員退職慰労引当金",null,8,209325000,null,23650000,232975000,"税効果対象",0,0,232975000,71779597,"将来減算一時差異",null,null,1,"将来減算一時差異"]
["賞与引当金",null,9,39196632,39196632,37139940,37139940,"税効果対象",0,0,37139940,11442815,"将来減算一時差異",null,null,1,"将来減算一時差異"]
["貸倒引当金",null,10,15142700,15142700,20189330,20189330,"税効果対象",0,0,20189330,6220332,"将来減算一時差異",null,null,1,"将来減算一時差異"]
["一括償却資産（短期）",null,11,1041590,1041590,885710,885710,"税効果対象",0,0,885710,272887,"将来減算一時差異",null,null,1,"将来減算一時差異"]
["繰延資産償却超過額",null,12,5930104,1959762,null,3970342,"税効果対象",0,0,3970342,1223262,"将来減算一時差異",null,null,1,"将来減算一時差異"]
["減価償却超過額",null,13,6485019,1694352,null,4790667,"税効果対象",0,0,4790667,1476004,"将来減算一時差異",null,null,1,"将来減算一時差異"]
["販売促進費引当金",null,14,35600000,35600000,37800000,37800000,"税効果対象",0,0,37800000,11646180,"将来減算一時差異",null,null,1,"将来減算一時差異"]
["福利厚生会残高",null,15,3100285,3100285,2537803,2537803,"税効果対象",0,0,2537803,781897,"将来減算一時差異",null,null,1,"将来減算一時差異"]
["一括償却資産（長期）",null,16,1283170,522140,885710,1646740,"税効果対象",0,0,1646740,507360,"将来減算一時差異",null,null,1,"将来減算一時差異"]
[null,null,17,null,null,null,0,null,0,0,0,0,null,null,null,0,""]
[null,null,18,null,null,null,0,null,0,0,0,0,null,null,null,0,""]
[null,null,19,null,null,null,0,null,0,0,0,0,null,null,null,0,""]
[null,null,20,null,null,null,0,null,0,0,0,0,null,null,null,0,""]
[null,null,21,null,null,null,0,null,0,0,0,0,null,null,null,0,""]
[null,null,22,null,null,null,0,null,0,0,0,0,null,null,null,0,""]
["繰延税金資産（短期）",null,23,-49353130,-7893907,null,-41459223,"対象外",0,-41459223,0,0,null,null,null,0,""]
["繰延税金資産（長期）",null,24,-269642977,null,-18435377,-288078354,"対象外",0,-288078354,0,0,null,null,null,0,""]
[null,null,25,null,null,null,0,null,0,0,0,0,null,null,null,0,""]
["繰越損益金",null,26,897326160,null,523228646,1420554806,"剰余金",1420554806,0,0,0,null,null,null,0,""]
["納税充当金",null,27,331250600,331250600,291900500,291900500,"対象外",0,291900500,0,0,null,null,null,0,""]
[null,"未納法人税",28,-225258700,-444903300,-440448900,-220804300,"対象外",0,-220804300,0,0,null,null,null,0,""]
[null,"未納県民税",29,-9242100,-18216500,-18097900,-9123500,"対象外",0,-9123500,0,0,null,null,null,0,""]
[null,"未納市民税",30,-26155900,-51135400,-50940800,{"$f":"D43-E43+F43","v":-25961300},"対象外",0,-25961300,0,0,null,null,null,0,""]
["差引合計額",null,31,{"$f":"SUM(D14:D43)","v":8240047719},{"$f":"SUM(E14:E43)","v":-23779546},{"$f":"SUM(F14:F43)","v":1174708872},9438536137,null,{"$f":"SUM(I14:I43)","v":8698493772},-293526177,1033568542,318442465]
["未払事業税(納税充当金－（未払法・住）)",null,"A",70593900,-183004600,-217587100,36011400,"税効果対象",{"$f":"IF(H45=\"剰余金\",G45,0)","v":0},{"$f":"IF(H45=\"対象外\",G45,0)","v":0},{"$f":"IF(H45=\"税効果対象\",G45,0)","v":36011400},{"$f":"ROUNDDOWN(K45*$L$12,0)","v":11095112},"将来減算一時差異",null,null,{"$f":"IF(H45=\"税効果対象\",1,0)","v":1},{"$f":"IF(P45=0,\"\",IF(K45<=0,\"将来加算一時差異\",\"将来減算一時差異\"))","v":"将来減算一時差異"}]
["繰越欠損金",null,"B",null,null,null,0,null,{"$f":"IF(H46=\"剰余金\",G46,0)","v":0},{"$f":"IF(H46=\"対象外\",G46,0)","v":0},0,0,null,null,null,0,{"$f":"IF(P46=0,\"\",IF(K46<=0,\"将来加算一時差異\",\"将来減算一時差異\"))","v":""}]
[null,null,"C",null,null,null,0,null,{"$f":"IF(H47=\"剰余金\",G47,0)","v":0},{"$f":"IF(H47=\"対象外\",G47,0)","v":0},0,0,null,null,null,0,{"$f":"IF(P47=0,\"\",IF(K47<=0,\"将来加算一時差異\",\"将来減算一時差異\"))","v":""}]
[null,null,"D",null,null,null,0,null,{"$f":"IF(H48=\"剰余金\",G48,0)","v":0},{"$f":"IF(H48=\"対象外\",G48,0)","v":0},0,0,null,null,null,0,{"$f":"IF(P48=0,\"\",IF(K48<=0,\"将来加算一時差異\",\"将来減算一時差異\"))","v":""}]
[null,null,"E",null,null,null,0,null,{"$f":"IF(H49=\"剰余金\",G49,0)","v":0},{"$f":"IF(H49=\"対象外\",G49,0)","v":0},0,0,null,null,null,0,{"$f":"IF(P49=0,\"\",IF(K49<=0,\"将来加算一時差異\",\"将来減算一時差異\"))","v":""}]
["総合計",null,"F",{"$f":"SUM(D44:D49)","v":8310641619},{"$f":"SUM(E44:E49)","v":-206784146},{"$f":"SUM(F44:F49)","v":957121772},{"$f":"SUM(G44:G49)","v":9474547537},null,{"$f":"SUM(I44:I49)","v":8698493772},-293526177,1069579942,329537577]
[]
[null,"※未払事業税の計算",null,null,null,null,null,null,null,null,"（B/S)"]
[null,"(納税充当金－（未払法・住）（27+28+29+30）)",null,{"$f":"D40+D41+D42+D43","v":70593900},{"$f":"E40+E41+E42+E43","v":-183004600},-217587100,36011400]
[null,null,null,null,null,null,null,null,null,"（A)繰延税金資産・△負債　当期",{"$f":"L50","v":329537577}]
[null,null,null,null,null,null,null,null,null,"（B)繰延税金資産・△負債　前期",318996107]
[null,null,null,null,null,null,null,null,null,"（C）＝（B)－（A）法人税等調整額",{"$f":"K55-K54","v":-10541470}]

{"sheet":"回収可能性","index":3,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[25,1,25,4],[12,1,12,4],[15,1,15,4],[16,5,16,6],[20,5,20,6],[17,1,17,4],[18,1,18,4],[19,1,19,4],[17,5,17,6],[18,5,18,6],[19,5,19,6],[29,0,40,6],[22,0,25,0],[26,0,27,0],[28,0,28,4],[25,5,25,6],[26,1,26,4],[26,5,26,6],[27,1,27,4],[27,5,27,6],[28,5,28,6],[24,5,24,6],[24,1,24,4],[22,1,22,4],[22,5,22,6],[23,5,23,6],[23,1,23,4],[3,0,4,1],[5,0,6,1],[15,0,16,0],[17,0,19,0],[20,1,20,4],[20,0,21,0],[3,2,4,5],[5,2,6,5],[15,5,15,6],[9,1,9,4],[10,5,12,5],[10,1,10,4],[11,1,11,4],[21,1,21,4],[21,5,21,6],[16,1,16,4]]}
[]
[]
[]
["会社名",null,{"$f":"基本情報入力!E6","v":"株式会社森岡工務店"}]
[]
["決算期",null,{"$f":"基本情報入力!E8","v":"2020-03-31"}]
[]
[]
["過去三年間と当期の課税所得、繰越欠損金、一時差異の金額の推移"]
[null,null,null,null,null,"年度",{"$f":"基本情報入力!G34","v":"2015-03-31"},{"$f":"基本情報入力!H34","v":"2016-03-31"},{"$f":"基本情報入力!I34","v":"2017-03-31"},{"$f":"基本情報入力!J34","v":"2018-03-31"}]
[null,"繰越欠損金控除前の課税所得（別表４差引計）",null,null,null,null,{"$f":"基本情報入力!G35","v":1624125771},{"$f":"基本情報入力!H35","v":1231222513},{"$f":"基本情報入力!I35","v":1624125771},{"$f":"基本情報入力!J35","v":1231222513}]
[null,"繰越欠損金",null,null,null,null,{"$f":"基本情報入力!G36","v":0},{"$f":"基本情報入力!H36","v":0},{"$f":"基本情報入力!I36","v":0},{"$f":"基本情報入力!J36","v":0}]
[null,"一時差異の金額",null,null,null,null,{"$f":"基本情報入力!G37","v":953547123},{"$f":"基本情報入力!H37","v":1120000123},{"$f":"基本情報入力!I37","v":953547123},{"$f":"基本情報入力!J37","v":1120000123}]
[]
["会社区分の判定（「繰延税金資産の回収可能性に関する適用指針」に基づく）"]
["分類１","過去（3 年）及び当期のすべての事業年度において、期末における将来減算一時差異を十分に上回る課税所得が生じているか",null,null,null,"Ｙｅｓ",null,null,null,null,{"$f":"IF(F16=\"Ｙｅｓ\",1,2)","v":1},"判定１",{"$f":"IF(AND(K16=1,K17=1),1,\"次へ\")","v":1}]
[null,"当期末において、近い将来に経営環境に著しい変化が見込まれないか？",null,null,null,"Ｙｅｓ",null,null,null,null,{"$f":"IF(F17=\"Ｙｅｓ\",1,2)","v":1},"判定２",{"$f":"IF(AND(K18=1,K19=1,K20=1),2,\"次へ\")","v":"次へ"}]
["分類２","過去（3 年）及び当期のすべての事業年度において、臨時的な原因により生じたものを除いた課税所得が、期末における将来減算一時差異を下回るものの、安定的に生じているか？",null,null,null,"Ｎｏ",null,null,null,null,2,"判定３",{"$f":"IF(AND(K21=1,K22=1),3,\"次へ\")","v":"次へ"}]
[null,"当期末において、近い将来に経営環境に著しい変化が見込まれないか？",null,null,null,"Ｎｏ",null,null,null,null,2,"判定４",{"$f":"IF(AND(OR(K23=1,K24=1,K25=1),K26=1),4,\"次へ\")","v":"次へ"}]
[null,"過去（3 年）及び当期のいずれの事業年度においても重要な税務上の欠損金が生じていないか？",null,null,null,"Ｎｏ",null,null,null,null,2,"判定５",{"$f":"IF(AND(K27=1,K28=1),5,5)","v":5}]
["分類３","過去（3 年）及び当期において、臨時的な原因により生じたものを除いた課税所得が大きく増減しているか？",null,null,null,"Ｎｏ",null,null,null,null,2,"判定６",{"$f":"MIN(M16:M20)","v":1},{"$f":"VLOOKUP($M$21,$K$31:$M$35,2,FALSE)","v":"分類１"},{"$f":"VLOOKUP($M$21,$K$31:$M$35,3,FALSE)","v":"繰延税金資産の全額について回収可能性がある"}]
[null,"過去（3年）及び当期のいずれの事業年度においても重要な税務上の欠損金が生じていないか？",null,null,null,"Ｎｏ",null,null,null,null,2]
["分類４","過去（3年）又は当期において、重要な税務上の欠損金が生じているか？",null,null,null,"Ｎｏ",null,null,null,null,2]
[null,"過去（3年）において、重要な税務上の欠損金の繰越期限切れとなった事実があるか？",null,null,null,"Ｎｏ",null,null,null,null,2]
[null,"当期末において、重要な税務上の欠損金の繰越期限切れが見込まれるか？",null,null,null,"Ｎｏ",null,null,null,null,2]
[null,"翌期において一時差異等加減算前課税所得が生じることが見込まれるか？",null,null,null,"Ｎｏ",null,null,null,null,2]
["分類５","過去（3年）及び当期のすべての事業年度において、重要な税務上の欠損金が生じているか？",null,null,null,"Ｎｏ",null,null,null,null,2]
[null,"翌期においても重要な税務上の欠損金が生じることが見込まれるか？",null,null,null,"Ｎｏ",null,null,null,null,2]
["判定",null,null,null,null,{"$f":"N21","v":"分類１"}]
[{"$f":"O21","v":"繰延税金資産の全額について回収可能性がある"}]
[null,null,null,null,null,null,null,null,null,null,1,"分類１","繰延税金資産の全額について回収可能性がある"]
[null,null,null,null,null,null,null,null,null,null,2,"分類２","一時差異等のスケジューリングの結果繰延税金資産を見積る場合、当該繰延税金資産は回収可能性があるものとする。\n原則として、スケジューリング不能な将来減算一時差異に係る繰延税金資産について、回収可能性がないものとする。\nただし、スケジューリング不能な将来減算一時差異のうち、税務上の損金の算入時期が個別に特定できないが将来のいずれかの時点で損金に算入される可能性が高いと見込まれるものについて、当該将来のいずれかの時点で回収できることを企業が合理的な根拠をもって説明する場合、当該スケジューリング不能な将来減算一時差異に係る繰延税金資産は回収可能性があるものとする。"]
[null,null,null,null,null,null,null,null,null,null,3,"分類３","将来の合理的な見積可能期間（おおむね5年）以内の一時差異等加減算前課税所得の見積額に基づいて、当該見積可能期間の一時差異等のスケジューリングの結果、繰延税金資産を見積る場合、当該繰延税金資産は回収可能性があるものとする。\nただし臨時的な原因により生じたものを除いた課税所得が大きく増減している原因、中長期計画、過去における中長期計画の達成状況、過去（3年）及び当期の課税所得の推移等を勘案して、5年を超える見積可能期間においてスケジューリングされた一時差異等に係る繰延税金資産が回収可能であることを企業が合理的な根拠をもって説明する場合、当該繰延税金資産は回収可能性があるものとする。\nなお、ここでいう中長期計画は、おおむね3年から5年の計画を想定している。将来の合理的な見積可能期間は、個々の企業の業績予測期間、業績予測能力、当該企業の置かれている経営環境等を勘案した結果、5年以内のより短い期間となる場合がある。その場合、当該期間を合理的な見積可能期間とする。"]
[null,null,null,null,null,null,null,null,null,null,4,"分類４","翌期の一時差異等加減算前課税所得の見積額に基づいて、翌期の一時差異等のスケジューリングの結果、繰延税金資産を見積る場合、当該繰延税金資産は回収可能性があるものとする。\n重要な税務上の欠損金が生じた原因、中長期計画、過去における中長期計画の達成状況、過去（3年）及び当期の課税所得又は税務上の欠損金の推移等を勘案して、将来の一時差異等加減算前課税所得を見積る場合、将来において5年超にわたり一時差異等加減算前課税所得が安定的に生じることを企業が合理的な根拠をもって説明するときは（分類2）に該当するものとして取り扱う。\nまた重要な税務上の欠損金が生じた原因、中長期計画、過去における中長期計画の達成状況、過去（3年）及び当期の課税所得又は税務上の欠損金の推移等を勘案して、将来の一時差異等加減算前課税所得を見積る場合、将来においておおむね3年から5年程度は一時差異等加減算前課税所得が生じることを企業が合理的な根拠をもって説明するときは（分類3）に該当するものとして取り扱う。"]
[null,null,null,null,null,null,null,null,null,null,5,"分類５","原則として、繰延税金資産の回収可能性はないものとする"]

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["将来減算一時差異"]
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[2,"役員退職慰労引当金",232975000]
[3,"賞与引当金",37139940]
[4,"貸倒引当金",20189330]
[5,"一括償却資産（短期）",885710]
[6,"繰延資産償却超過額",3970342]
[7,"減価償却超過額",4790667]
[8,"販売促進費引当金",37800000]
[9,"福利厚生会残高",2537803]
[10,"一括償却資産（長期）",1646740]
[11,"未払事業税(納税充当金－（未払法・住）)",36011400]
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[13]
[14]
[15]
[16]
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["将来加算一時差異"]
[1,"特別償却準備金認容",-64477156]
[2,"資産圧縮積立金認容",-126461810]
[3]
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[5]
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[]
[]
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[null,"会社名",{"$f":"基本情報入力!E6","v":"株式会社森岡工務店"},null,null,null,null,"会社区分",{"$f":"回収可能性!F29","v":"分類１"}]
[null,"決算期",{"$f":"基本情報入力!E8","v":"2020-03-31"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"（単位：円）"]
[null,"項目",null,null,"当期末残","スケジューリング可能期間",null,null,null,null,null,"スケジューリング\n不能"]
[null,null,null,null,null,"将来の合理的な見積期間"]
[null,null,null,null,{"$f":"基本情報入力!G12","v":"2020-03-31"},{"$f":"基本情報入力!H12","v":"2021-03-31"},{"$f":"基本情報入力!I12","v":"2022-03-31"},{"$f":"基本情報入力!J12","v":"2023-03-31"},{"$f":"基本情報入力!K12","v":"2024-03-31"},{"$f":"基本情報入力!L12","v":"2025-03-31"},"5年超解消"]
[null,"実効税率",null,null,{"$f":"基本情報入力!G27","v":0.30809999999999998},{"$f":"基本情報入力!H27","v":0.30580000000000002},{"$f":"基本情報入力!I27","v":0.30580000000000002},{"$f":"基本情報入力!J27","v":0.30580000000000002},{"$f":"基本情報入力!K27","v":0.30580000000000002},{"$f":"基本情報入力!L27","v":0.30580000000000002},{"$f":"基本情報入力!L27","v":0.30580000000000002},{"$f":"基本情報入力!L27","v":0.30580000000000002}]
[null,"課税所得の計算"]
[null,null,"税引前当期純利益",null,null,100000000,100000000,100000000,100000000,100000000]
[null,null,"交際費等の損金不算入額"]
[null,null,"退職給付引当金繰入額"]
[null,null,"賞与引当金繰入額"]
[]
[]
[]
[]
[null,null,"一時差異等加減算前課税所得","A",null,{"$f":"SUM(F14:F21)","v":100000000},{"$f":"SUM(G14:G21)","v":100000000},{"$f":"SUM(H14:H21)","v":100000000},{"$f":"SUM(I14:I21)","v":100000000},{"$f":"SUM(J14:J21)","v":100000000}]
[null,"将来減算一時差異"]
[null,null,"退職給付引当金",1,882571976,null,null,null,null,null,null,{"$f":"E24-SUM(F24:K24)","v":882571976}]
[null,null,"役員退職慰労引当金",2,232975000,null,null,null,null,null,null,{"$f":"E25-SUM(F25:K25)","v":232975000}]
[null,null,"賞与引当金",3,37139940,null,null,null,null,null,null,37139940]
[null,null,"貸倒引当金",4,20189330,null,null,null,null,null,null,20189330]
[null,null,"一括償却資産（短期）",5,885710,null,null,null,null,null,null,885710]
[null,null,"繰延資産償却超過額",6,3970342,null,null,null,null,null,null,3970342]
[null,null,"減価償却超過額",7,4790667,null,null,null,null,null,null,4790667]
[null,null,"販売促進費引当金",8,37800000,null,null,null,null,null,null,37800000]
[null,null,"福利厚生会残高",9,2537803,null,null,null,null,null,null,2537803]
[null,null,"一括償却資産（長期）",10,1646740,null,null,null,null,null,null,1646740]
[null,null,"未払事業税(納税充当金－（未払法・住）)",11,36011400,null,null,null,null,null,null,36011400]
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[null,null,"将来減算一時差異計","B",{"$f":"SUM(E24:E58)","v":1260518908},{"$f":"SUM(F24:F58)","v":0},0,0,0,0,0,{"$f":"SUM(L24:L58)","v":1260518908}]
[null,"将来加算一時差異"]
[null,null,"特別償却準備金認容",1,-64477156,null,null,null,null,null,null,{"$f":"E61-SUM(F61:K61)","v":-64477156}]
[null,null,"資産圧縮積立金認容",2,-126461810,null,null,null,null,null,null,-126461810]
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[null,"繰越欠損金"]
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[null,"過年度の繰越欠損金"]
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[null,null,{"$f":"TEXT(基本情報入力!$J$34,\"yyyy年mm月期発生分\")","v":"2018年03月期発生分"},4,{"$f":"基本情報入力!J36","v":0},{"$f":"MIN(E105,F100-F102-F103-F104)","v":0},{"$f":"MIN(F105,G100-G102-G103-G104)","v":0},0,0,0,0]
[null,null,{"$f":"TEXT(基本情報入力!$K$34,\"yyyy年mm月期発生分\")","v":"2019年03月期発生分"},5,{"$f":"基本情報入力!K36","v":0},{"$f":"MIN(E106,F100-F102-F103-F104)","v":0},{"$f":"MIN(F106,G100-G102-G103-G104)","v":0},0,0,0,0]
[null,null,"合計","F",{"$f":"SUM(E102:E106)","v":0},{"$f":"SUM(F102:F106)","v":0},0,0,0,0,0]
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[]
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[null,null,null,null,null,null,null,null,"★中小法人等軽減税率による負担率への影響額"]
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[null,null,"役員給与損金不算入額",1,16500000,5083650,{"$f":"F23/$E$10","v":2.7248859820689277E-3},null,"所得区分","所得額","税率差","税額"]
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