{"text_format":"1","workbook":"xlsx","n_sheets":15,"sheets":["最初","売上修正","仕入修正","取引計算表","売上仕入計算","本則付表1","本則付表2(2)","申告書本則","申告書簡易","決算書不動産","不動産売上仕入修正","簡易付表5(2)","簡易付表4","その他","作業表紙"],"not_rendered":{"charts":0,"images":3,"macros":1,"external_links":1,"defined_names":31,"comments":3,"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":"最初","index":0,"n_rows":22,"n_cols":9,"rows_kept":22,"cut":false,"hidden":false,"merged":[[0,1,0,5],[7,4,7,5],[4,4,4,5],[19,4,19,5],[21,1,22,5],[7,1,9,1],[9,4,9,5],[2,4,2,5],[11,2,13,2],[5,1,5,2]]}
[null,null,null,null,null,null,null,"個人簿記150210.xlsm\r\n","個人簿記150210.xlsm\r\n"]
[null,null,null,null,null,null,null,{"$f":"IF(RIGHT(H3,3)=\"xls\",\"xls\",IF(RIGHT(H3,4)=\"xlsm\",\"xlsm\",\"\"))","v":"xlsm"},{"$f":"IF(RIGHT(I3,3)=\"xls\",\"xls\",IF(RIGHT(I3,4)=\"xlsm\",\"xlsm\",\"\"))","v":"xlsm"}]
[null,"基準期間\n（2年前）の\n課税売上高",null,"←","当年（課税年）の２年前の課税売上高（非課税不課税売上高を控除した残額）。\n2年前の免税農家は、税込み価額で、課税対象農家は、税抜き価額で記入します。\n",null,null,{"$f":"CLEAN(H1)","v":"個人簿記150210.xlsm"},{"$f":"CLEAN(I1)","v":"個人簿記150210.xlsm"}]
[]
[null,"課税方式",null,null,"基本情報ページで課税方式を選択してください。",null,null,{"$f":"MID(CELL(\"filename\",A1),FIND(\"[\",CELL(\"filename\",A1))+1,FIND(\"]\",CELL(\"filename\",A1))-FIND(\"[\",CELL(\"filename\",A1))-1)","v":"個人簿記消費税.xlsm"}]
[]
[]
[null,"当年度は、どんな課税年度ですか？",null,"←","下記のメニューからお選びください。"]
[]
[null,null,{"$f":"IF(OR(C8=0,C8=\"\"),\"\",VLOOKUP(C8,最初!$B$16:$E$18,2,0))","v":""},{"$f":"IF(OR(C8=0,C8=\"\"),\"\",VLOOKUP(C8,最初!$B$16:$E$18,3,0))","v":""},{"$f":"IF(OR(C8=0,C8=\"\"),\"\",VLOOKUP(C8,最初!$B$16:$E$18,4,0))","v":""}]
[]
[null,null,"メニュー",1,"通常の課税年度"]
[null,null,null,2,"免税年度→課税される最初の課税年度"]
[null,null,null,3,"課税年度→翌年度免税年度になる最後の課税年度"]
[]
[null,1,"通常の課税年度"]
[null,2,"免税年度\n↓\n課税される最初の\n課税年度","期首棚卸","免税農家から課税業者になった年度において、期首棚卸資産価額は、当該課税年度の課税仕入額に加算することができるが、その表現方法としては、本則付表２の「納税義務の免除を受けない（受ける）こととなった場合における消費税額の調整（加算又は減算）額」の欄の中の仕入れ税額調整で行います。"]
[null,3,"課税年度\n↓\n翌年度免税年度になる\n最後の課税年度","期末棚卸","課税年度から免税年度になる直前の課税年度にあいて、期末棚卸資産価額は当該課税年度の課税仕入れから控除しなければならないが、その表現方法としては、本則付表２の「納税義務の免除を受けない（受ける）こととなった場合における消費税額の調整（加算又は減算）額」の欄の中の仕入れ税額調整で行います。"]
[]
[null,"貸倒損失額",null,null,"貸倒損失額があれば記入して下さい。\n簿記上の貸倒損失（貸倒引当金との相殺結果としての貸倒損失額）でなくて、実際に発生した貸倒損失額を記入してください。ただし、その損失額は課税売上にかかる債権の損失額に限ります。\n貸付金等非課税取引によって生じた債権の貸倒損失は、もともと消費税がかかっていないので、記入しないで下さい。"]
[]
[null,"①　販売金額又は雑収入の中に、利用高配当又は出荷奨励金が含まれている場合は、［売上修正］のページで記入して下さい。\n②　その他、必要な場合は、[本則付表2]のページ、[申告書本則］のページ、［申告書簡易］のページで、青色の枠内に必要な数値を記入してください。"]

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[]
[null,null,null,null,null,null,null,null,null,"消費税関係課税売上計算書"]
[null,null,null,null,null,null,null,null,"科目名",null,"金額","課税仕入になるもの","A\n差引金額","B　：Aのうち課税取引にならないもの",null,"C(A-B)\n課税売上額","4%","6.3%","課税仕入になるもの"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"利用高配当の減算処理","出荷奨励金の減算処理"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"非課税取引","不課税取引"]
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[2,1,2,{"$f":"A7*10+B7","v":21},{"$f":"A7*10+C7","v":22},null,null,null,null,{"$f":"[1]決算書!C12","v":"家 事 消 費\n事 業 消 費"},{"$f":"SUMIF([1]収益収入!$X$10:$X$4011,売上修正!A7,[1]収益収入!$F$10:$F$4011)","v":0},null,{"$f":"K7","v":0},{"$f":"SUMIF([1]収益収入!$X$10:$X$4011,売上修正!A7,[1]収益収入!$AJ$10:$AJ$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A7,[1]複合仕訳!$G$5:$M$5)","v":0},{"$f":"SUMIF([1]収益収入!$X$10:$X$4011,売上修正!A7,[1]収益収入!$AK$10:$AK$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A7,[1]複合仕訳!$G$6:$M$6)","v":0},0,{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!D7,[1]収益収入!$AL$10:$AL$4011)","v":0},{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!E7,[1]収益収入!$AL$10:$AL$4011)","v":0}]
[3,1,2,31,32,null,null,null,null,{"$f":"[1]決算書!C13","v":"雑収入"},{"$f":"SUMIF([1]収益収入!$X$10:$X$4011,A8,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A8,[1]複合仕訳!$G$4:$M$4)","v":0},{"$f":"SUM(S8:T8)","v":0},{"$f":"K8-L8","v":0},{"$f":"SUMIF([1]収益収入!$X$10:$X$4011,売上修正!A8,[1]収益収入!$AJ$10:$AJ$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A8,[1]複合仕訳!$G$5:$M$5)","v":0},{"$f":"SUMIF([1]収益収入!$X$10:$X$4011,売上修正!A8,[1]収益収入!$AK$10:$AK$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A8,[1]複合仕訳!$G$6:$M$6)","v":0},0,{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!D8,[1]収益収入!$AL$10:$AL$4011)+SUMIF([1]複合仕訳!$AH$15:$AN$15,D8,[1]複合仕訳!$AH$17:$AN$17)-(S8+T8)","v":0},{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!E8,[1]収益収入!$AL$10:$AL$4011)+SUMIF([1]複合仕訳!$AH$16:$AN$16,E8,[1]複合仕訳!$AH$18:$AN$18)","v":0}]
[4,1,2,{"$f":"A9*10+B9","v":41},{"$f":"A9*10+C9","v":42},null,null,null,null,"雑収入―特別利益",{"$f":"SUMIF([1]収益収入!$X$10:$X$4011,A9,[1]収益収入!$O$10:$O$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A9,[1]複合仕訳!$G$4:$M$4)","v":0},null,{"$f":"K9","v":0},{"$f":"SUMIF([1]収益収入!$X$10:$X$4011,売上修正!A9,[1]収益収入!$AJ$10:$AJ$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A9,[1]複合仕訳!$G$5:$M$5)","v":0},{"$f":"SUMIF([1]収益収入!$X$10:$X$4011,売上修正!A9,[1]収益収入!$AK$10:$AK$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A9,[1]複合仕訳!$G$6:$M$6)","v":0},0,{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!D9,[1]収益収入!$AL$10:$AL$4011)+SUMIF([1]複合仕訳!$AH$15:$AN$15,D9,[1]複合仕訳!$AH$17:$AN$17)","v":0},{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!E9,[1]収益収入!$AL$10:$AL$4011)+SUMIF([1]複合仕訳!$AH$16:$AN$16,E9,[1]複合仕訳!$AH$18:$AN$18)","v":0}]
[39,1,2,391,392,null,null,null,null,"肥育牛の販売収入",{"$f":"SUMIF([1]収益収入!$X$10:$X$4011,A10,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A10,[1]複合仕訳!$G$4:$M$4)","v":0},null,{"$f":"K10","v":0},{"$f":"SUMIF([1]収益収入!$X$10:$X$4011,売上修正!A10,[1]収益収入!$AJ$10:$AJ$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A10,[1]複合仕訳!$G$5:$M$5)","v":0},{"$f":"SUMIF([1]収益収入!$X$10:$X$4011,売上修正!A10,[1]収益収入!$AK$10:$AK$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A10,[1]複合仕訳!$G$6:$M$6)","v":0},0,{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!D10,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$AH$15:$AN$15,D10,[1]複合仕訳!$AH$17:$AN$17)","v":0},{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!E10,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$AH$16:$AN$16,E10,[1]複合仕訳!$AH$18:$AN$18)","v":0}]
[51,1,2,511,512,null,null,null,null,"育成牛(乳牛)\n売却・譲渡収入",{"$f":"SUMIF([1]収益収入!$AC$10:$AC$4011,A11,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A11,[1]複合仕訳!$G$4:$M$4)","v":0},null,{"$f":"K11","v":0},{"$f":"SUMIF([1]収益収入!$AC$10:$AC$4011,売上修正!A11,[1]収益収入!$AJ$10:$AJ$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A11,[1]複合仕訳!$G$5:$M$5)","v":0},{"$f":"SUMIF([1]収益収入!$AC$10:$AC$4011,売上修正!A11,[1]収益収入!$AK$10:$AK$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A11,[1]複合仕訳!$G$6:$M$6)","v":0},0,{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!D11,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$AH$15:$AN$15,D11,[1]複合仕訳!$AH$17:$AN$17)","v":0},{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!E11,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$AH$16:$AN$16,E11,[1]複合仕訳!$AH$18:$AN$18)","v":0}]
[52,1,2,521,522,null,null,null,null,"育成牛(繁殖牛)\n売却・譲渡収入",{"$f":"SUMIF([1]収益収入!$AC$10:$AC$4011,売上修正!A12,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A12,[1]複合仕訳!$G$4:$M$4)","v":0},null,{"$f":"K12","v":0},{"$f":"SUMIF([1]収益収入!$AC$10:$AC$4011,売上修正!A12,[1]収益収入!$AJ$10:$AJ$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A12,[1]複合仕訳!$G$5:$M$5)","v":0},{"$f":"SUMIF([1]収益収入!$AC$10:$AC$4011,売上修正!A12,[1]収益収入!$AK$10:$AK$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A12,[1]複合仕訳!$G$6:$M$6)","v":0},0,{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!D12,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$AH$15:$AN$15,D12,[1]複合仕訳!$AH$17:$AN$17)","v":0},{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!E12,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$AH$16:$AN$16,E12,[1]複合仕訳!$AH$18:$AN$18)","v":0}]
[null,null,null,null,null,null,null,null,null,"事業合計",{"$f":"SUM(K6:K12)","v":0},0,0,0,0,0,{"$f":"SUM(Q6:Q12)","v":0},0]
[]
[]
[null,null,null,null,null,null,null,null,null,"受取利息（事業で使う通帳の）",{"$f":"SUMIF([1]収益収入!$X$10:$X$4011,40,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,40,[1]複合仕訳!$G$4:$M$4)","v":0},null,{"$f":"K16","v":0},{"$f":"K16","v":0},null,{"$f":"M16-N16-O16","v":0}]
[49,1,2,491,492,null,null,null,null,"償却家畜(乳牛)\n売却・譲渡収入",{"$f":"SUMIF([1]収益収入!$AC$10:$AC$4011,売上修正!A17,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A17,[1]複合仕訳!$G$4:$M$4)","v":0},null,{"$f":"K17","v":0},{"$f":"SUMIF([1]収益収入!$AC$10:$AC$4011,売上修正!A17,[1]収益収入!$AJ$10:$AJ$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A17,[1]複合仕訳!$G$5:$M$5)","v":0},{"$f":"SUMIF([1]収益収入!$AC$10:$AC$4011,売上修正!A17,[1]収益収入!$AK$10:$AK$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A17,[1]複合仕訳!$G$6:$M$6)","v":0},{"$f":"M17-N17-O17","v":0},{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!D17,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$AH$15:$AN$15,D17,[1]複合仕訳!$AH$17:$AN$17)","v":0},{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!E17,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$AH$16:$AN$16,E17,[1]複合仕訳!$AH$18:$AN$18)","v":0}]
[50,1,2,501,502,null,null,null,null,"償却家畜(繁殖牛)\n売却・譲渡収入",{"$f":"SUMIF([1]収益収入!$AC$10:$AC$4011,売上修正!A18,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A18,[1]複合仕訳!$G$4:$M$4)","v":0},null,{"$f":"K18","v":0},{"$f":"SUMIF([1]収益収入!$AC$10:$AC$4011,売上修正!A18,[1]収益収入!$AJ$10:$AJ$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A18,[1]複合仕訳!$G$5:$M$5)","v":0},{"$f":"SUMIF([1]収益収入!$AC$10:$AC$4011,売上修正!A18,[1]収益収入!$AK$10:$AK$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A18,[1]複合仕訳!$G$6:$M$6)","v":0},{"$f":"M18-N18-O18","v":0},{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!D18,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$AH$15:$AN$15,D18,[1]複合仕訳!$AH$17:$AN$17)","v":0},{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!E18,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$AH$16:$AN$16,E18,[1]複合仕訳!$AH$18:$AN$18)","v":0}]
[48,1,2,481,482,null,null,null,null,"固定資産譲渡収入",{"$f":"SUMIF([1]収益収入!$AC$10:$AC$4011,売上修正!A19,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A19,[1]複合仕訳!$G$4:$M$4)","v":0},null,{"$f":"K19","v":0},{"$f":"SUMIF([1]収益収入!$AC$10:$AC$4011,売上修正!A19,[1]収益収入!$AJ$10:$AJ$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A19,[1]複合仕訳!$G$5:$M$5)","v":0},{"$f":"SUMIF([1]収益収入!$AC$10:$AC$4011,売上修正!A19,[1]収益収入!$AK$10:$AK$4011)+SUMIF([1]複合仕訳!$G$15:$M$15,A19,[1]複合仕訳!$G$6:$M$6)","v":0},{"$f":"M19-N19-O19","v":0},{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!D19,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$AH$15:$AN$15,D19,[1]複合仕訳!$AH$17:$AN$17)","v":0},{"$f":"SUMIF([1]収益収入!$AM$10:$AM$4011,売上修正!E19,[1]収益収入!$F$10:$F$4011)+SUMIF([1]複合仕訳!$AH$16:$AN$16,E19,[1]複合仕訳!$AH$18:$AN$18)","v":0}]
[null,null,null,null,null,null,null,null,null,"譲渡所得関係  合計",{"$f":"SUM(K17:K19)","v":0},0,0,0,0,0,{"$f":"SUM(Q17:Q19)","v":0},0]
[null,null,null,null,null,null,null,null,null,"事業合計",{"$f":"K16+K20","v":0},{"$f":"L16+L20","v":0},{"$f":"M16+M20","v":0},0,0,0,0,0]
[]
[]
[null,null,null,null,null,null,null,null,null,"科目名","金額",null,null,"B　：Aのうち課税取引にならないもの",null,"C(A-B)\n課税売上額"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"非課税取引","不課税取引"]
[null,null,null,null,null,null,null,null,"５種事業",{"$f":"不動産売上仕入修正!C6","v":"賃貸料"},{"$f":"不動産売上仕入修正!D6","v":0},null,null,{"$f":"不動産売上仕入修正!G6","v":0},{"$f":"不動産売上仕入修正!H6","v":0},{"$f":"不動産売上仕入修正!I6","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"不動産売上仕入修正!C7","v":"礼金・権利金\n更新料"},{"$f":"不動産売上仕入修正!D7","v":0},null,null,{"$f":"不動産売上仕入修正!G7","v":0},{"$f":"不動産売上仕入修正!H7","v":0},{"$f":"不動産売上仕入修正!I7","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"不動産売上仕入修正!C8","v":0},{"$f":"不動産売上仕入修正!D8","v":0},null,null,{"$f":"不動産売上仕入修正!G8","v":0},{"$f":"不動産売上仕入修正!H8","v":0},{"$f":"不動産売上仕入修正!I8","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"不動産売上仕入修正!C9","v":"合計"},{"$f":"不動産売上仕入修正!D9","v":0},null,null,{"$f":"不動産売上仕入修正!G9","v":0},{"$f":"不動産売上仕入修正!H9","v":0},{"$f":"不動産売上仕入修正!I9","v":0}]
[]
[null,null,null,null,null,null,null,null,null,0.04,"税込","税抜き",null,null,null,6.3E-2,"税込","税抜き"]
[21,22,null,null,null,null,null,null,null,"第2種事業",{"$f":"SUMIF([1]収益収入!AI$10:AI$4011,A32,[1]収益収入!F$10:F$4011)+SUMIF([1]複合仕訳!$AH$20:$AN$20,A32,[1]複合仕訳!AH$17:AN$17)","v":0},{"$f":"INT(K32*100/105)","v":0},null,null,null,"第2種事業",{"$f":"SUMIF([1]収益収入!AI$10:AI$4011,B32,[1]収益収入!F$10:F$4011)+SUMIF([1]複合仕訳!$AH$21:$AN$21,B32,[1]複合仕訳!AH$18:AN$18)","v":0},{"$f":"INT(Q32*100/108)","v":0}]
[31,32,null,null,null,null,null,null,null,"第3種事業",{"$f":"SUMIF([1]収益収入!AI$10:AI$4011,A33,[1]収益収入!F$10:F$4011)+SUMIF([1]複合仕訳!$AH$20:$AN$20,A33,[1]複合仕訳!AH$17:AN$17)-S6-S8-T8","v":0},{"$f":"INT(K33*100/105)","v":0},null,null,null,"第3種事業",{"$f":"SUMIF([1]収益収入!AI$10:AI$4011,B33,[1]収益収入!F$10:F$4011)+SUMIF([1]複合仕訳!$AH$21:$AN$21,B33,[1]複合仕訳!AH$18:AN$18)","v":0},{"$f":"INT(Q33*100/108)","v":0}]
[41,42,null,null,null,null,null,null,null,"第4種事業",{"$f":"SUMIF([1]収益収入!AI$10:AI$4011,A34,[1]収益収入!F$10:F$4011)+SUMIF([1]複合仕訳!$AH$20:$AN$20,A34,[1]複合仕訳!AH$17:AN$17)","v":0},0,null,null,null,"第4種事業",{"$f":"SUMIF([1]収益収入!AI$10:AI$4011,B34,[1]収益収入!F$10:F$4011)+SUMIF([1]複合仕訳!$AH$21:$AN$21,B34,[1]複合仕訳!AH$18:AN$18)","v":0},0]
[51,52,null,null,null,null,null,null,null,"第5種事業",{"$f":"SUMIF([1]収益収入!AI$10:AI$4011,A35,[1]収益収入!F$10:F$4011)+SUMIF([1]複合仕訳!$AH$20:$AN$20,A35,[1]複合仕訳!AH$17:AN$17)","v":0},0,null,null,null,"第5種事業",{"$f":"SUMIF([1]収益収入!AI$10:AI$4011,B35,[1]収益収入!F$10:F$4011)+SUMIF([1]複合仕訳!$AH$21:$AN$21,B35,[1]複合仕訳!AH$18:AN$18)","v":0},0]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"非課税売上（総額）"]
[null,null,null,null,null,null,null,null,null,{"$f":"N13+N21+SUM(不動産売上仕入修正!J8:J10)","v":0}]

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[]
[null,null,null,null,null,null,null,null,null,null,"消費税関係課税仕入計算書\n(農業所得用＋業務用固定資産購入支出）"]
[null,null,null,null,null,null,null,null,null,null,"科目名","A　決算額","B　：　Aのうち課税取引にならないもの","C(A-B)\n課税仕入額"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"うち税率4％適用分","うち税率6.3％適用分"]
[1,null,null,null,1,2,{"$f":"$A5*10+E5","v":11},{"$f":"$A5*10+F5","v":12},null,"３種事業",{"$f":"IF(L5=0,\"***\",+[1]ﾒﾆｭｰ!H4)","v":"***"},{"$f":"SUMIF([1]費用支出!$X$10:$X$4011,仕入修正!A5,[1]費用支出!$O$10:$O$4011)+SUMIF([1]複合仕訳!$N$15:$W$15,A5,[1]複合仕訳!$N$4:$W$4)","v":0},{"$f":"SUMIF([1]費用支出!$X$10:$X$4011,仕入修正!A5,[1]費用支出!$AI$10:$AI$4011)+SUMIF([1]複合仕訳!$N$15:$W$15,A5,[1]複合仕訳!$N$7:$W$7)","v":0},{"$f":"L5-M5","v":0},{"$f":"SUMIF([1]費用支出!$AM$10:$AM$4011,仕入修正!G5,[1]費用支出!$O$10:$O$4011)+SUMIF([1]複合仕訳!$AO$15:$AX$15,G5,[1]複合仕訳!$AO$17:$AX$17)","v":0},{"$f":"SUMIF([1]費用支出!$AM$10:$AM$4011,仕入修正!H5,[1]費用支出!$O$10:$O$4011)+SUMIF([1]複合仕訳!$AO$16:$AX$16,H5,[1]複合仕訳!$AO$18:$AX$18)","v":0},null,{"$f":"IF(OR(最初!C8=0,最初!C8=\"\"),\"\",VLOOKUP(最初!C8,最初!$D$12:$E$14,2,0))","v":""},null,null,null,null,"納税義務の免除を受けない（受ける）こととなった場合における消費税額の調整（加算又は減算）額"]
[2,3,null,null,null,null,null,null,null,null,{"$f":"IF(L6=0,\"***\",+[1]ﾒﾆｭｰ!H5)","v":"***"},{"$f":"L44+L45","v":0},{"$f":"M44+M45","v":0},0,{"$f":"O44+O45","v":0},{"$f":"P44+P45","v":0}]
[4,5,6,null,null,null,null,null,null,null,{"$f":"IF(L7=0,\"***\",\"素畜費\")","v":"***"},{"$f":"L46+L47+L48","v":0},{"$f":"M46+M47+M48","v":0},0,{"$f":"O46+O47+O48","v":0},{"$f":"P46+P47+P48","v":0}]
[7,null,null,null,1,2,{"$f":"$A8*10+E8","v":71},{"$f":"$A8*10+F8","v":72},null,null,{"$f":"IF(L8=0,\"***\",+[1]ﾒﾆｭｰ!H10)","v":"***"},{"$f":"SUMIF([1]費用支出!$X$10:$X$4011,仕入修正!A8,[1]費用支出!$O$10:$O$4011)+SUMIF([1]複合仕訳!$N$15:$W$15,A8,[1]複合仕訳!$N$4:$W$4)","v":0},{"$f":"SUMIF([1]費用支出!$X$10:$X$4011,仕入修正!A8,[1]費用支出!$AI$10:$AI$4011)+SUMIF([1]複合仕訳!$N$15:$W$15,A8,[1]複合仕訳!$N$7:$W$7)","v":0},0,{"$f":"SUMIF([1]費用支出!$AM$10:$AM$4011,仕入修正!G8,[1]費用支出!$O$10:$O$4011)+SUMIF([1]複合仕訳!$AO$15:$AX$15,G8,[1]複合仕訳!$AO$17:$AX$17)","v":0},{"$f":"SUMIF([1]費用支出!$AM$10:$AM$4011,仕入修正!H8,[1]費用支出!$O$10:$O$4011)+SUMIF([1]複合仕訳!$AO$16:$AX$16,H8,[1]複合仕訳!$AO$18:$AX$18)","v":0}]
[8,null,null,null,1,2,81,82,null,null,{"$f":"IF(L9=0,\"***\",+[1]ﾒﾆｭｰ!H11)","v":"***"},{"$f":"SUMIF([1]費用支出!$X$10:$X$4011,仕入修正!A9,[1]費用支出!$O$10:$O$4011)+SUMIF([1]複合仕訳!$N$15:$W$15,A9,[1]複合仕訳!$N$4:$W$4)","v":0},{"$f":"SUMIF([1]費用支出!$X$10:$X$4011,仕入修正!A9,[1]費用支出!$AI$10:$AI$4011)+SUMIF([1]複合仕訳!$N$15:$W$15,A9,[1]複合仕訳!$N$7:$W$7)","v":0},0,{"$f":"SUMIF([1]費用支出!$AM$10:$AM$4011,仕入修正!G9,[1]費用支出!$O$10:$O$4011)+SUMIF([1]複合仕訳!$AO$15:$AX$15,G9,[1]複合仕訳!$AO$17:$AX$17)","v":0},{"$f":"SUMIF([1]費用支出!$AM$10:$AM$4011,仕入修正!H9,[1]費用支出!$O$10:$O$4011)+SUMIF([1]複合仕訳!$AO$16:$AX$16,H9,[1]複合仕訳!$AO$18:$AX$18)","v":0}]
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[]
[null,"課税取引金額計算表（農業所得用《３種事業》）",null,null,null,null,null,"C(A-B）\n課税取引金額"]
[null,"科目",null,null,null,"A：　決算額","B：　Aのうち課税取引にならないもの",null,"うち税率4％適用分","うち税率6.3％適用分"]
[null,"収入金額","販売金額",null,1,{"$f":"売上修正!M6+売上修正!M10+売上修正!M11+売上修正!M12","v":0},{"$f":"SUM(売上修正!N6:O6,売上修正!N10:O12)","v":0},{"$f":"F4-G4","v":0},{"$f":"売上修正!Q6+売上修正!Q10+売上修正!Q11+売上修正!Q12","v":0},{"$f":"売上修正!R6+売上修正!R10+売上修正!R11+売上修正!R12","v":0}]
[null,null,"家事消費",null,2,{"$f":"売上修正!M7","v":0},{"$f":"売上修正!N7+売上修正!O7","v":0},{"$f":"F5-G5","v":0},{"$f":"売上修正!Q7","v":0},{"$f":"売上修正!R7","v":0}]
[null,null,"事業消費"]
[null,null,"雑収入",null,3,{"$f":"売上修正!M8+売上修正!M9","v":0},{"$f":"売上修正!N8+売上修正!O8+売上修正!N9+売上修正!O9","v":0},{"$f":"F7-G7","v":0},{"$f":"売上修正!Q8+売上修正!Q9","v":0},{"$f":"売上修正!R8+売上修正!R9","v":0}]
[null,null,"未成熟果樹収入",null,null,null,null,{"$f":"F8-G8","v":0}]
[null,null,"小    計",null,4,{"$f":"SUM(F4:F8)","v":0},{"$f":"SUM(G4:G8)","v":0},{"$f":"F9-G9","v":0},{"$f":"SUM(I4:I8)","v":0},{"$f":"SUM(J4:J8)","v":0}]
[null,null,"農産物の棚卸高","期首",5,{"$f":"仕入修正!V11+仕入修正!V12+仕入修正!V13","v":0}]
[null,null,null,"期末",6,{"$f":"仕入修正!V18+仕入修正!V19+仕入修正!V20","v":0}]
[null,null,"計",null,7,{"$f":"F9-取引計算表!F10+取引計算表!F11","v":0}]
[null,"経費",{"$f":"仕入修正!K5","v":"***"},null,8,{"$f":"仕入修正!L5","v":0},{"$f":"仕入修正!M5","v":0},{"$f":"F13-G13","v":0},{"$f":"仕入修正!O5","v":0},{"$f":"仕入修正!P5","v":0},null,{"$f":"仕入修正!R5","v":""},null,null,null,null,"納税義務の免除を受けない（受ける）こととなった場合における消費税額の調整（加算又は減算）額"]
[null,null,{"$f":"仕入修正!K6","v":"***"},null,9,{"$f":"仕入修正!L6","v":0},{"$f":"仕入修正!M6","v":0},0,{"$f":"仕入修正!O6","v":0},{"$f":"仕入修正!P6","v":0}]
[null,null,{"$f":"仕入修正!K7","v":"***"},null,10,{"$f":"仕入修正!L7","v":0},{"$f":"仕入修正!M7","v":0},0,{"$f":"仕入修正!O7","v":0},{"$f":"仕入修正!P7","v":0}]
[null,null,{"$f":"仕入修正!K8","v":"***"},null,11,{"$f":"仕入修正!L8","v":0},{"$f":"仕入修正!M8","v":0},0,{"$f":"仕入修正!O8","v":0},{"$f":"仕入修正!P8","v":0}]
[null,null,{"$f":"仕入修正!K9","v":"***"},null,12,{"$f":"仕入修正!L9","v":0},{"$f":"仕入修正!M9","v":0},0,{"$f":"仕入修正!O9","v":0},{"$f":"仕入修正!P9","v":0}]
[null,null,{"$f":"仕入修正!K10","v":"***"},null,13,{"$f":"仕入修正!L10","v":0},{"$f":"仕入修正!M10","v":0},0,{"$f":"仕入修正!O10","v":0},{"$f":"仕入修正!P10","v":0}]
[null,null,{"$f":"仕入修正!K11","v":"***"},null,14,{"$f":"仕入修正!L11","v":0},{"$f":"仕入修正!M11","v":0},0,{"$f":"仕入修正!O11","v":0},{"$f":"仕入修正!P11","v":0},null,"期首棚卸","免税農家から課税業者になった年度において、期首棚卸資産価額は、当該課税年度の課税仕入額に加算することができるが、その表現方法としては、本則付表２の「納税義務の免除を受けない（受ける）こととなった場合における消費税額の調整（加算又は減算）額」の欄の中の仕入れ税額調整で行います。","農産物の\n棚卸高","期首生産物価額",{"$f":"仕入修正!V11","v":0}]
[null,null,{"$f":"仕入修正!K12","v":"***"},null,15,{"$f":"仕入修正!L12","v":0},{"$f":"仕入修正!M12","v":0},0,{"$f":"仕入修正!O12","v":0},{"$f":"仕入修正!P12","v":0},null,null,null,null,"期首仕掛品",{"$f":"仕入修正!V12","v":0}]
[null,null,{"$f":"仕入修正!K13","v":"***"},null,16,{"$f":"仕入修正!L13","v":0},{"$f":"仕入修正!M13","v":0},0,{"$f":"仕入修正!O13","v":0},{"$f":"仕入修正!P13","v":0},null,null,null,null,"期首肥育牛棚卸高\n（販売用子牛資産含む）",{"$f":"仕入修正!V13","v":0}]
[null,null,{"$f":"仕入修正!K14","v":"***"},null,17,{"$f":"仕入修正!L14","v":0},{"$f":"仕入修正!M14","v":0},0,{"$f":"仕入修正!O14","v":0},{"$f":"仕入修正!P14","v":0},null,null,null,null,null,{"$f":"仕入修正!V14","v":0}]
[null,null,{"$f":"仕入修正!K15","v":"***"},null,18,{"$f":"仕入修正!L15","v":0},{"$f":"仕入修正!M15","v":0},0,{"$f":"仕入修正!O15","v":0},{"$f":"仕入修正!P15","v":0},null,null,null,"農産物以外の\n棚卸高","期首材料価額",{"$f":"仕入修正!V15","v":0}]
[null,null,{"$f":"仕入修正!K16","v":"***"},null,19,{"$f":"仕入修正!L16","v":0},{"$f":"仕入修正!M16","v":0},0,{"$f":"仕入修正!O16","v":0},{"$f":"仕入修正!P16","v":0},null,null,null,null,null,{"$f":"仕入修正!V16","v":0}]
[null,null,{"$f":"仕入修正!K30","v":"***"},null,20,{"$f":"仕入修正!L30","v":0},{"$f":"仕入修正!M30","v":0},0,{"$f":"仕入修正!O17","v":0},{"$f":"仕入修正!P17","v":0},null,null,null,null,"合計",{"$f":"仕入修正!V17","v":0},{"$f":"仕入修正!W17","v":0}]
[null,null,{"$f":"仕入修正!K17","v":"***"},null,21,{"$f":"仕入修正!L17","v":0},{"$f":"仕入修正!M17","v":0},0,{"$f":"仕入修正!O18","v":0},{"$f":"仕入修正!P18","v":0},null,"期末棚卸","課税年度から免税年度になる直前の課税年度にあいて、期末棚卸資産価額は当該課税年度の課税仕入れから控除しなければならないが、その表現方法としては、本則付表２の「納税義務の免除を受けない（受ける）こととなった場合における消費税額の調整（加算又は減算）額」の欄の中の仕入れ税額調整で行います。","農産物の\n棚卸高","期末生産物価額",{"$f":"仕入修正!V18","v":0}]
[null,null,{"$f":"仕入修正!K18","v":"***"},null,22,{"$f":"仕入修正!L18","v":0},{"$f":"仕入修正!M18","v":0},0,{"$f":"仕入修正!O19","v":0},{"$f":"仕入修正!P19","v":0},null,null,null,null,"期末仕掛品",{"$f":"仕入修正!V19","v":0}]
[null,null,{"$f":"仕入修正!K28","v":"***"},null,23,{"$f":"仕入修正!L28","v":0},{"$f":"仕入修正!M28","v":0},0,{"$f":"仕入修正!O20","v":0},{"$f":"仕入修正!P20","v":0},null,null,null,null,"期末肥育牛棚卸高\n（販売用子牛資産含む）",{"$f":"仕入修正!V20","v":0}]
[null,null,{"$f":"仕入修正!K19","v":"***"},null,24,{"$f":"仕入修正!L19","v":0},{"$f":"仕入修正!M19","v":0},0,{"$f":"仕入修正!O21","v":0},{"$f":"仕入修正!P21","v":0},null,null,null,null,null,{"$f":"仕入修正!V21","v":0}]
[null,null,{"$f":"仕入修正!K20","v":"***"},null,25,{"$f":"仕入修正!L20","v":0},{"$f":"仕入修正!M20","v":0},0,{"$f":"仕入修正!O22","v":0},{"$f":"仕入修正!P22","v":0},null,null,null,"農産物以外の\n棚卸高","期末材料価額",{"$f":"仕入修正!V22","v":0}]
[null,null,{"$f":"仕入修正!K27","v":"***"},null,26,{"$f":"仕入修正!L27","v":0},{"$f":"仕入修正!M27","v":0},0,{"$f":"仕入修正!O23","v":0},{"$f":"仕入修正!P23","v":0},null,null,null,null,null,{"$f":"仕入修正!V23","v":0}]
[null,null,{"$f":"仕入修正!K21","v":"***"},null,27,{"$f":"仕入修正!L21","v":0},{"$f":"仕入修正!M21","v":0},0,{"$f":"仕入修正!O24","v":0},{"$f":"仕入修正!P24","v":0},null,null,null,null,"合計",{"$f":"仕入修正!V24","v":0},{"$f":"仕入修正!W24","v":0}]
[null,null,{"$f":"仕入修正!K22","v":"***"},null,28,{"$f":"仕入修正!L22","v":0},{"$f":"仕入修正!M22","v":0},0,{"$f":"仕入修正!O25","v":0},{"$f":"仕入修正!P25","v":0}]
[null,null,{"$f":"仕入修正!K29","v":"***"},null,29,{"$f":"仕入修正!L29","v":0},{"$f":"仕入修正!M29","v":0},0,{"$f":"仕入修正!O26","v":0},{"$f":"仕入修正!P26","v":0}]
[null,null,{"$f":"仕入修正!K23","v":"***"},null,30,{"$f":"仕入修正!L23","v":0},{"$f":"仕入修正!M23","v":0},0,{"$f":"仕入修正!O27","v":0},{"$f":"仕入修正!P27","v":0}]
[null,null,{"$f":"仕入修正!K24","v":"***"},null,31,{"$f":"仕入修正!L24","v":0},{"$f":"仕入修正!M24","v":0},0,{"$f":"仕入修正!O28","v":0},{"$f":"仕入修正!P28","v":0}]
[null,null,{"$f":"仕入修正!K25","v":"***"},null,32,{"$f":"仕入修正!L25","v":0},{"$f":"仕入修正!M25","v":0},0,{"$f":"仕入修正!O29","v":0},{"$f":"仕入修正!P29","v":0}]
[null,null,{"$f":"仕入修正!K26","v":"***"},null,33,{"$f":"仕入修正!L26","v":0},{"$f":"仕入修正!M26","v":0},0,{"$f":"仕入修正!O30","v":0},{"$f":"仕入修正!P30","v":0}]
[null,null,{"$f":"仕入修正!K31","v":"購買利用高配当"},null,null,{"$f":"仕入修正!L31","v":0},null,{"$f":"F39","v":0},{"$f":"仕入修正!O31","v":0},{"$f":"仕入修正!P31","v":0}]
[null,null,{"$f":"仕入修正!K32","v":"出荷奨励金、販売奨励金"},null,null,{"$f":"仕入修正!L32","v":0},null,{"$f":"F40","v":0},{"$f":"仕入修正!O32","v":0},{"$f":"仕入修正!P32","v":0}]
[null,null,"小    計",null,34,{"$f":"SUM(F13:F40)","v":0},{"$f":"SUM(G13:G40)","v":0},{"$f":"SUM(H13:H40)","v":0},{"$f":"SUM(I13:I40)","v":0},0]
[null,null,"農産物以外の棚卸高","期首",35,{"$f":"仕入修正!V15","v":0}]
[null,null,null,"期末",36,{"$f":"仕入修正!V22","v":0}]
[null,null,"経費から差引く\n果樹牛馬等の育成費用",null,37,{"$f":"[1]損益計算書!$H$37+[1]損益計算書!$H$38","v":0}]
[null,null,"計",null,38,{"$f":"取引計算表!F41+取引計算表!F42-取引計算表!F43-取引計算表!F44","v":0}]
[null,"差引金額",null,null,39,{"$f":"取引計算表!F12-取引計算表!F45","v":0}]

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[null,null,"課税売上高計算表","金額",null,null,null,null,null,"課税仕入高計算表","金額"]
[null,"項目",null,null,null,"うち税率4％適用分","うち税率6.3％適用分",null,"項目",null,null,null,"うち税率4％適用分","うち税率6.3％適用分"]
[null,"事業所得に係る課税売上高","損益計算書の売上(収入）金額",1,{"$f":"売上修正!M13","v":0},null,null,null,"事業所得に係る課税仕入高","損益計算書の仕入金額と経費の金額の合計",1,{"$f":"仕入修正!L33","v":0}]
[null,null,"１　のうち課税売上にならないもの",2,{"$f":"売上修正!N13+売上修正!O13","v":0},null,null,null,null,"１　のうち課税仕入にならないもの",2,{"$f":"仕入修正!M33","v":0}]
[null,null,"差引課税売上高",3,{"$f":"E6-E7","v":0},{"$f":"売上修正!Q13","v":0},{"$f":"売上修正!R13","v":0},null,null,"差引課税仕入高",3,{"$f":"L6-L7","v":0},{"$f":"仕入修正!O33","v":0},{"$f":"仕入修正!P33","v":0}]
[null,"不動産所得に係る課税売上高","損益計算書の収入金額",4,null,null,null,null,"不動産所得に係る課税仕入高","損益計算書の必要経費の合計額",4]
[null,null,"４　のうち課税売上にならないもの",5,null,null,null,null,null,"４　のうち課税仕入にならないもの",5]
[null,null,"差引課税売上高",6,null,null,null,null,null,"差引課税仕入高",6]
[null,"所得に係る課税売上高","損益計算書の収入金額",7,null,null,null,null,"所得に係る課税仕入高","損益計算書の仕入金額と経費の金額の合計",7]
[null,null,"７　のうち課税売上にならないもの",8,null,null,null,null,null,"７　のうち課税仕入にならないもの",8]
[null,null,"差引課税売上高",9,null,null,null,null,null,"差引課税仕入高",9]
[null,"業務用資産の譲渡所得に係る課税売上高","業務用固定資産等の譲渡収入金額",10,{"$f":"売上修正!M20","v":0},null,null,null,"業務用資産の譲渡所得に係る課税仕入高","業務用固定資産等の取得費",10,{"$f":"仕入修正!L41","v":0}]
[null,null,"１０　のうち課税売上にならないもの",11,{"$f":"売上修正!N20+売上修正!O20","v":0},null,null,null,null,"１０　のうち課税仕入にならないもの",11,{"$f":"仕入修正!M41","v":0}]
[null,null,"差引課税売上高",12,{"$f":"E15-E16","v":0},{"$f":"売上修正!Q20","v":0},{"$f":"売上修正!R20","v":0},null,null,"差引課税仕入高",12,{"$f":"L15-L16","v":0},{"$f":"仕入修正!O41","v":0},{"$f":"仕入修正!P41","v":0}]
[null,"課税売上高の合計額（３＋６＋９＋１２）",null,13,{"$f":"E8+E11+E14+E17","v":0},{"$f":"F8+F11+F14+F17","v":0},{"$f":"G8+G11+G14+G17","v":0},null,"課税仕入高の合計額（３＋６＋９＋１２）",null,13,{"$f":"L8+L11+L14+L17","v":0},{"$f":"M8+M11+M14+M17","v":0},0]
[null,"課税標準額の計算",{"$f":"F18&\" 　円  ×　１００／１０５\"","v":"0 　円  ×　１００／１０５"},14,{"$f":"INT(F18*(100/105))","v":0},null,null,null,"課税標準額の計算",{"$f":"M18&\" 　円  ×　４／１０５\"","v":"0 　円  ×　４／１０５"},14,{"$f":"INT(M18*(4/105))","v":0}]
[null,null,{"$f":"G18&\" 　円  ×　１００／１０８ \"","v":"0 　円  ×　１００／１０８ "},15,{"$f":"INT(G18*(100/108))","v":0},null,null,null,null,{"$f":"N18&\" 　円  ×　６．３／１０８ \"","v":"0 　円  ×　６．３／１０８ "},15,{"$f":"INT(N18*(6.3/108))","v":0}]
[null,null,"合計　（１４　＋　１５　）",16,{"$f":"E19+E20","v":0},null,null,null,null,"合計　（１４　＋　１５　）",16,{"$f":"L19+L20","v":0}]

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[]
[]
[null,"付表１　旧・新税率別、消費税額計算表",null,null,null,null,null,null,"経過措置対象課税資産の",null,null,"一般"]
[null,null,"兼地方消費税の課税標準となる消費税額計算表",null,null,null,null,null,"譲渡等を含む課税期間用"]
[]
[null,null,"課税期間",null,"　　　　年　　　　月　　　　日　～\n　　　　年　　　　月　　　　日",null,null,"氏名又は名称"]
[null,"区分",null,null,"税率3%適用分\nA",null,"税率4%適用分\nB",null,"税率6.3%適用分\nC",null,"合計　D\n（A　+　B　+　C)"]
[null,"課税標準額",null,"①","円",null,"円",null,"円",null,"※申告書の①欄へ　　円"]
[null,null,null,null,null,null,{"$f":"INT(売上仕入計算!E19/1000)*1000","v":0},null,{"$f":"INT(売上仕入計算!E20/1000)*1000","v":0},null,{"$f":"G9+I9","v":0}]
[null,"消費税額",null,"②",null,null,null,null,null,null,"※申告書の②欄へ"]
[null,null,null,null,null,null,{"$f":"INT(G9*0.04)","v":0},null,{"$f":"INT(I9*0.063)","v":0},null,{"$f":"G11+I11","v":0}]
[null,"控除過大\n調整税額",null,"③","(付表2-(2)の㉑・㉒Ａ欄の合計金額)",null,"(付表2-(2)の㉑・㉒Ｂ欄の合計金額)",null,"(付表2-(2)の㉑・㉒Ｃ欄の合計金額)",null,"※申告書の③欄へ"]
[]
[null,"控除税額","控除対象\n仕入税額","④","(付表2-(2)の⑳Ａ欄の金額)",null,"(付表2-(2)の⑳Ｂ欄の金額)",null,"(付表2-(2)の⑳Ｃ欄の金額)",null,"※申告書の④欄へ"]
[null,null,null,null,null,null,{"$f":"'本則付表2(2)'!J36","v":0},null,{"$f":"'本則付表2(2)'!K36","v":0},null,{"$f":"G15+I15","v":0}]
[null,null,"返還等対価\nに係る税額","⑤",null,null,null,null,null,null,"※申告書の⑤欄へ"]
[]
[null,null,"貸倒れに\n係る税額","⑥",null,null,null,null,null,null,"※申告書の⑥欄へ"]
[null,null,null,null,null,null,{"$f":"INT(最初!C20*4/105)","v":0},null,null,null,{"$f":"G19+I19","v":0}]
[null,null,"控除税額小計\n（④＋⑤＋⑥）","⑦",null,null,null,null,null,null,"※申告書の⑦欄へ"]
[null,null,null,null,null,null,{"$f":"G15+G17+G19","v":0},null,{"$f":"I15+I17+I19","v":0},null,{"$f":"G21+I21","v":0}]
[null,"控除不足還付税額\n（⑦－②－③）",null,"⑧",null,null,"※⑪Ｂ欄へ",null,"※⑪Ｃ欄へ"]
[null,null,null,null,null,null,{"$f":"IF(G21-G11-G13>0,G21-G11-G13,0)","v":0},null,{"$f":"IF(I21-I11-I13>0,I21-I11-I13,0)","v":0},null,{"$f":"IF(K21-K11-K13>0,K21-K11-K13,)","v":0}]
[null,"差引税額\n（②＋③－⑦）",null,"⑨",null,null,"※⑫Ｂ欄へ",null,"※⑫Ｃ欄へ"]
[null,null,null,null,null,null,{"$f":"IF(G11+G13-G21>0,G11+G13-G21,0)","v":0},null,{"$f":"IF(I11+I13-I21>0,I11+I13-I21,0)","v":0},null,{"$f":"IF(K11+K13-K21>0,K11+K13-K21,0)","v":0}]
[null,"合計差引税額\n（⑨－⑧）　",null,"⑩",null,null,null,null,null,null,"※マイナスの場合は申告書⑧欄へ\n※プラスの場合は申告書⑨欄へ"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K25-K23","v":0}]
[null,"となる消費税額\n地方消費税の課税標準","控除不足\n還付税額","⑪",null,null,"(⑧Ｂ欄の金額)",null,"(⑧Ｃ欄の金額)"]
[null,null,null,null,null,null,{"$f":"G23","v":0},null,{"$f":"I23","v":0},null,{"$f":"G29+I29","v":0}]
[null,null,"差引税額","⑫",null,null,"(⑨Ｂ欄の金額)",null,"(⑨Ｃ欄の金額)"]
[null,null,null,null,null,null,{"$f":"G25","v":0},null,{"$f":"I25","v":0},null,{"$f":"G31+I31","v":0}]
[null,"合計差引地方消費税の\n課税標準となる消費税額\n（⑫－⑪）",null,"⑬",null,null,null,null,null,null,"※マイナスの場合は申告書⑰欄へ\n※プラスの場合は申告書⑱欄へ"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K31-K29","v":0}]
[null,"譲渡税額","還付額","⑭",null,null,"(⑪Ｂ欄×25/100)",null,"(⑪Ｃ欄×17/63)"]
[null,null,null,null,null,null,{"$f":"INT(G29*25/100)","v":0},null,{"$f":"INT(I29*17/63)","v":0},null,{"$f":"G35+I35","v":0}]
[null,null,"納税額","⑮",null,null,"(⑫Ｂ欄×25/100)",null,"(⑫Ｃ欄×17/63)"]
[null,null,null,null,null,null,{"$f":"INT(G31*25/100)","v":0},null,{"$f":"INT(I31*17/63)","v":0},null,{"$f":"G37+I37","v":0}]
[null,"合計差引譲渡割額\n（⑮－⑭）",null,"⑯",null,null,null,null,null,null,"※マイナスの場合は申告書⑲欄へ\n※プラスの場合は申告書⑳欄へ"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K37-K35","v":0}]

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[]
[]
[]
[null,null,null,null,"第28-(5)号様式"]
[null,null,null,null,"　付表２-(２)  課税売上割合・控除対象仕入税額等の計算表",null,null,null,null,null,null,"一 般"]
[null,null,null,null,"                   〔経過措置対象課税資産の譲渡等を含む課税期間用〕"]
[]
[null,null,null,null,null,null,"課税期間","　　　年　　月　　日～\n　　　年　　月　　日",null,"氏名又は名称"]
[null,null,null,null,null,null,null,null,"税率３％適用分\nA","税率４％適用分\nB","税率6.3％適用分\nC","合計D\n（A + B + C)"]
[null,null,null,null,"課税売上額（税抜き）",null,null,"①","円","円","円"]
[null,null,null,null,null,null,null,null,null,{"$f":"売上仕入計算!E19","v":0},{"$f":"売上仕入計算!E20","v":0},{"$f":"J11+K11","v":0}]
[null,null,null,null,"免税売上額",null,null,"②"]
[null,null,null,null,"非課税資産の輸出等の金額、\n海外支店等へ移送した資産の価額",null,null,"③"]
[null,null,null,"課税資産の譲渡等の対価の額\n（①＋②＋③）",null,null,null,"④",null,null,null,"※申告書の⑮欄へ"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"L11+L12+L13","v":0}]
[null,null,null,null,"課税資産の譲渡等の対価の額（④の金額）",null,null,"⑤",null,null,null,{"$f":"L15","v":0}]
[null,null,null,null,"非課税売上額",null,null,"⑥",null,null,null,{"$f":"売上修正!J42","v":0}]
[null,null,null,"資産の譲渡等の対価の額（⑤＋⑥）",null,null,null,"⑦",null,null,null,"※申告書の⑯欄へ"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"L16+L17","v":0}]
[null,null,"課税売上割合（④／⑦）",null,null,null,null,null,null,null,null,"※端数切捨て"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(L15/L19),0,INT(L15/L19*100)/100)","v":0}]
[null,null,null,"課税仕入れに係る支払対価の額（税込み）",null,null,null,"⑧",null,{"$f":"売上仕入計算!M18","v":0},{"$f":"売上仕入計算!N18","v":0},{"$f":"売上仕入計算!L18","v":0}]
[null,null,null,"課税仕入れに係る消費税額",null,null,null,"⑨","(⑧Ａ欄×3/103）","(⑧Ｂ欄×4/105)","(⑧Ｃ欄×6.3/108)"]
[null,null,null,null,null,null,null,null,0,{"$f":"INT(J22*(4/105))","v":0},{"$f":"INT(K22*(6.3/108))","v":0},{"$f":"J24+K24","v":0}]
[null,null,null,"課税貨物に係る消費税額",null,null,null,"⑩"]
[null,null,null,"納税義務の免除を受けない（受ける）こととなった\n場合における消費税額の調整（加算又は減算）額",null,null,null,"⑪",null,null,null,{"$f":"IF(最初!C8=2,仕入修正!W17,IF(最初!C8=3,仕入修正!W24,0))","v":0}]
[null,null,"課税仕入れ等の税額の合計額（⑨＋⑩±⑪）",null,null,null,null,"⑫",null,{"$f":"J24+J25+J26","v":0},{"$f":"K24+K25+K26","v":0},0]
[null,null,"課税売上高が５億円以下、かつ、\n課税売上割合が95％以上の場合   (⑫の金額)",null,null,null,null,"⑬",null,{"$f":"IF(AND($L$11<=500000000,$L$21>=95%),J27,0)","v":0},{"$f":"IF(AND($L$11<=500000000,$L$21>=95%),K27,0)","v":0},{"$f":"IF(AND($L$11<=500000000,$L$21>=95%),L27,0)","v":0}]
[null,null,"　95％未満の場合\n課税売上割合が\n　5億円超又は\n課税売上高が",null,"個別対応方式","⑫のうち、課税売上げにのみ要するもの",null,"⑭",null,null,null,{"$f":"J29+K29","v":0},"←","注：本則課税で、課税売上割合が９５％未満時、このソフトでは、控除対象仕入れ税額は「一括比例配分方式」で計算していますが、左記青枠の中に数値を入れると、自動的に「個別対応方式」で計算されます。"]
[null,null,null,null,null,"⑫のうち、課税売上げと非課税売上げに共通して要するもの",null,"⑮",null,null,null,{"$f":"J30+K30","v":0},"←"]
[null,null,null,null,null,"個別対応方式により控除する課税仕入れ等の税額\n〔⑭＋(⑮×④／⑦)〕",null,"⑯",null,{"$f":"IF(AND($L$21>=95%,$L$11<=500000000),0,IF($L$29>0,INT(J29+J30*$L$15/$L$19),0))","v":0},{"$f":"IF(AND($L$21>=95%,$L$11<=500000000),0,IF($L$29>0,INT(K29+K30*$L$15/$L$19),0))","v":0},{"$f":"J31+K31","v":0}]
[null,null,null,null,"一括比例配分方式により控除する課税仕入れ等\nの税額　　　　　　　　　　　(⑫×④／⑦)",null,null,"⑰",null,{"$f":"IF(ISERROR($L$15/$L$19),0,IF(AND($L$21>=95%,$L$11<=500000000),0,IF($L$29>0,0,INT(J27*$L$15/$L$19))))","v":0},{"$f":"IF(ISERROR($L$15/$L$19),0,IF(AND($L$21>=95%,$L$11<=500000000),0,IF($L$29>0,0,INT(K27*$L$15/$L$19))))","v":0},{"$f":"J32+K32","v":0}]
[null,null,"　の調整\n控除税額","課税売上割合変動時の調整対象固定資産に係る消費税額の調整（加算又は減算）額",null,null,null,"⑱"]
[null,null,null,"調整対象固定資産を課税業務用（非課税業務用）に転用した場合の調整（加算又は減算）額",null,null,null,"⑲"]
[null,null,"差引","控除対象仕入税額\n〔(⑬、⑯又は⑰の金額)±⑱±⑲〕がプラスの時",null,null,null,"⑳","※付表１の④Ａ欄へ","※付表１の④Ｂ欄へ","※付表１の④Ｃ欄へ"]
[null,null,null,null,null,null,null,null,0,{"$f":"IF(J28+J31+J32>0,J28+J31+J32,0)","v":0},{"$f":"IF(K28+K31+K32>0,K28+K31+K32,0)","v":0},{"$f":"J36+K36","v":0}]
[null,null,null,"控除過大調整税額\n'〔(⑬、⑯又は⑰の金額)±⑱±⑲〕がマイナスの時",null,null,null,"㉑","※付表１の③Ａ欄へ","※付表１の③Ｂ欄へ","※付表１の③Ｃ欄へ"]
[null,null,null,null,null,null,null,null,0,{"$f":"IF(J28+J31+J32<0,-(J28+J31+J32),0)","v":0},{"$f":"IF(K28+K31+K32<0,-(K28+K31+K32),0)","v":0},{"$f":"J38+K38","v":0}]
[null,null,"貸倒回収に係る消費税額",null,null,null,null,"㉒","※付表１の③Ａ欄へ","※付表１の③Ｂ欄へ","※付表１の③Ｃ欄へ"]
[null,null,null,null,null,null,null,null,0,0,0,{"$f":"J40+K40","v":0}]

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[]
[]
[]
[]
[null,"本則課税\n課税期間分の消費税及び地方消費税の確定申告書"]
[null,"この申告書による消費税の税額の計算"]
[null,"課税標準額",null,null,1,{"$f":"本則付表1!K9","v":0}]
[null,"消費税額",null,null,2,{"$f":"本則付表1!K11","v":0}]
[null,"控除過大調整額",null,null,3,{"$f":"本則付表1!K13","v":0},null,"割賦基準の適用",null,null,null,null,"○","無"]
[null,"控除税額","控除対象仕入税額",null,4,{"$f":"本則付表1!K15","v":0},null,"延払基準の適用",null,null,null,null,"○","無"]
[null,null,"返還等対価に係る税額",null,5,{"$f":"本則付表1!K17","v":0},null,"工事進行基準の適用",null,null,null,null,"○","無"]
[null,null,"貸倒れに係る係る税額",null,6,{"$f":"INT(最初!C20*4/105)","v":0},null,"現金主義会計の適用",null,null,null,null,"○","無"]
[null,null,"控除税額小計",null,7,{"$f":"SUM(F10:F12)","v":0},null,"課税標準額に対する消費税額の計算の特例の適用",null,null,null,null,"○","無"]
[null,"控除不足還付税額",null,null,8,{"$f":"IF(本則付表1!K27<0,-本則付表1!K27,0)","v":0}]
[null,"差引税額",null,null,9,{"$f":"IF(本則付表1!K27>0,INT(本則付表1!K27/100)*100,0)","v":0},null,"控除税額の\n計算方法","課税売上割合","95%未満",{"$f":"IF('本則付表2(2)'!L29>0,\"○\",\"\")","v":""},"個別対応方式"]
[null,"中間納付税額",null,null,10,null,null,null,null,null,{"$f":"IF('本則付表2(2)'!L32>0,\"○\",\"\")","v":""},"一括比例配分方式"]
[null,"納付税額",null,null,11,{"$f":"IF(F15-F16>0,INT((F15-F16)/100)*100,0)","v":0},null,null,null,"95%以上",{"$f":"IF('本則付表2(2)'!L21>=95%,\"○\",\"\")","v":""},"全額控除"]
[null,"中間納付還付税額",null,null,12,{"$f":"IF(F16=0,0,IF(F16-F15>0,INT((F16-F15)/100)*100,0))","v":0}]
[null,"この申告書が修正申告書である場合",null,"既確定税額",13,null,null,"基準期間の課税売上高",null,null,null,{"$f":"最初!C3","v":0}]
[null,null,null,"差引納付税額",14,{"$f":"IF(F19<>0,INT((F15-F14-F19)/100)*100,0)","v":0}]
[null,"課税売上割合",null,"課税資産の譲渡\n等の対価の額",15,{"$f":"'本則付表2(2)'!L15","v":0},null,"①および②の内容","区分",null,"課税標準額",null,"消費税額"]
[null,null,null,"資産の譲渡\n等の対価の額",16,{"$f":"'本則付表2(2)'!L19","v":0},null,null,0.03]
[null,"この申告書による地方消費税の税額の計算",null,null,null,null,null,null,0.04,null,{"$f":"INT(本則付表1!G9/1000)","v":0},null,{"$f":"本則付表1!G11","v":0}]
[null,"地方消費税の課税標準となる消費税額",null,"控除不足還付税額",17,{"$f":"IF(本則付表1!K33<0,-本則付表1!K33,0)","v":0},null,null,6.3E-2,null,{"$f":"INT(本則付表1!I9/1000)","v":0},null,{"$f":"本則付表1!I11","v":0}]
[null,null,null,"差引税額",18,{"$f":"IF(本則付表1!K33>0,INT(本則付表1!K33/100)*100,0)","v":0}]
[null,"譲渡割額","還付額",null,19,{"$f":"IF(本則付表1!K39<0,-INT(本則付表1!K39/100)*100,0)","v":0},null,"⑰または⑱の内訳","区分",null,"地方消費税の課税標準となる消費税額"]
[null,null,"納付額",null,20,{"$f":"IF(本則付表1!K39>0,INT(本則付表1!K39/100)*100,0)","v":0},null,null,0.04,null,{"$f":"本則付表1!G31","v":0}]
[null,"中間納付譲渡割額",null,null,21,{"$f":"INT(F16*25%/100)*100","v":0},null,null,6.3E-2,null,{"$f":"本則付表1!I31","v":0}]
[null,"納付譲渡割額",null,null,22,{"$f":"IF(F27-F28>0,F27-F28,0)","v":0}]
[null,"中間納付還付譲渡割額",null,null,23,{"$f":"IF(F28-F27>0,INT((F28-F27)/100)*100,0)","v":0}]
[null,"この申告書が修正申告書である場合",null,"既確定譲渡割額",24]
[null,null,null,"差引納付譲渡割額",25,{"$f":"IF(F31<>0,INT((F27-F26-F31)/100)*100,0)","v":0}]
[]
[null,"消費税及び地方消費税の\n合計（納付又は還付）税額",null,null,26,{"$f":"(F17+F29)-(F14+F18+F26+F30)","v":0}]

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[]
[]
[]
[]
[null,"簡易課税\n課税期間分の消費税及び地方消費税の確定申告書"]
[null,"この申告書による消費税の税額の計算"]
[null,"課税標準額",null,null,1,{"$f":"簡易付表4!K10","v":0}]
[null,"消費税額",null,null,2,{"$f":"簡易付表4!K12","v":0}]
[null,"貸倒回収額に係る消費税額",null,null,3,{"$f":"簡易付表4!K14","v":0},null,"割賦基準の適用",null,null,null,"○","無"]
[null,"控除税額","控除対象仕入税額",null,4,{"$f":"簡易付表4!K16","v":0},null,"延払基準の適用",null,null,null,"○","無"]
[null,null,"返還等対価に係る税額",null,5,{"$f":"簡易付表4!K18","v":0},null,"工事進行基準の適用",null,null,null,"○","無"]
[null,null,"貸倒れに係る係る税額",null,6,{"$f":"INT(最初!C20*4/105)","v":0},null,"現金主義会計の適用",null,null,null,"○","無"]
[null,null,"控除税額小計",null,7,{"$f":"SUM(F10:F12)","v":0},null,"課税標準額に対する消費税額の計算の特例の適用",null,null,null,"○","無"]
[null,"控除不足還付税額",null,null,8,{"$f":"IF(簡易付表4!K28<0,-簡易付表4!K28,0)","v":0}]
[null,"差引税額",null,null,9,{"$f":"IF(簡易付表4!K28>0,INT(簡易付表4!K28/100)*100,0)","v":0}]
[null,"中間納付税額",null,null,10,null,null,"事業区分","区分","課税売上高","売上割合"]
[null,"納付税額",null,null,11,{"$f":"IF(F15-F16>0,INT((F15-F16)/100)*100,0)","v":0},null,null,"第1種",{"$f":"ROUND('簡易付表5(2)'!N31/1000,0)","v":0},{"$f":"'簡易付表5(2)'!O31","v":0}]
[null,"中間納付還付税額",null,null,12,{"$f":"IF(F16=0,0,IF(F16+F14-F15>0,INT((F16+F14-F15)/100)*100,0))","v":0},null,null,"第2種",{"$f":"ROUND('簡易付表5(2)'!N33/1000,0)","v":0},{"$f":"'簡易付表5(2)'!O33","v":0}]
[null,"この申告書が修正申告書である場合",null,"既確定税額",13,null,null,null,"第3種",{"$f":"ROUND('簡易付表5(2)'!N35/1000,0)","v":0},{"$f":"'簡易付表5(2)'!O35","v":0}]
[null,null,null,"差引納付税額",14,{"$f":"IF(F19<>0,INT((F15-F14-F19)/100)*100,0)","v":0},null,null,"第4種",{"$f":"ROUND('簡易付表5(2)'!N37/1000,0)","v":0},{"$f":"'簡易付表5(2)'!O37","v":0}]
[null,"この課税期間の課税売上高",null,null,15,{"$f":"売上仕入計算!E21","v":0},null,null,"第5種",{"$f":"ROUND('簡易付表5(2)'!N39/1000,0)","v":0},{"$f":"'簡易付表5(2)'!O39","v":0}]
[null,"基準期間の課税売上高",null,null,16,{"$f":"最初!C3","v":0},null,null,"計",{"$f":"SUM(J17:J21)","v":0}]
[null,"この申告書による地方消費税の税額の計算"]
[null,"地方消費税の課税標準となる消費税額",null,"控除不足還付税額",17,{"$f":"IF(簡易付表4!K34<0,-INT(簡易付表4!K34/100)*100,0)","v":0},null,"①および②の内容","区分","課税標準額","消費税額"]
[null,null,null,"差引税額",18,{"$f":"IF(簡易付表4!K34>0,INT(簡易付表4!K34/100)*100,0)","v":0},null,null,0.03]
[null,"譲渡割額","還付額",null,19,{"$f":"IF(簡易付表4!K40<0,-INT(簡易付表4!K40/100)*100,0)","v":0},null,null,0.04,{"$f":"INT(簡易付表4!G10/1000)","v":0},{"$f":"簡易付表4!G12","v":0}]
[null,null,"納付額",null,20,{"$f":"IF(簡易付表4!K40>0,INT(簡易付表4!K40/100)*100,0)","v":0},null,null,6.3E-2,{"$f":"INT(簡易付表4!I10/1000)","v":0},{"$f":"簡易付表4!I12","v":0}]
[null,"中間納付譲渡割額",null,null,21,{"$f":"INT(F16*25%/100)*100","v":0}]
[null,"納付譲渡割額",null,null,22,{"$f":"IF(F27-F28>0,INT((F27-F28)/100)*100,0)","v":0},null,"⑰または⑱の内訳","区分","地方消費税の課税標準となる消費税額"]
[null,"中間納付還付譲渡割額",null,null,23,{"$f":"IF(F28=0,0,IF(F28+F26-F27>0,INT((F28+F26-F27)/100)*100,0))","v":0},null,null,0.04,{"$f":"簡易付表4!G32","v":0}]
[null,"この申告書が修正申告書である場合",null,"既確定譲渡割額",24,null,null,null,6.3E-2,{"$f":"簡易付表4!I32","v":0}]
[null,null,null,"差引納付譲渡割額",25,{"$f":"IF(F31<>0,INT((F27-F26-F31)/100)*100,0)","v":0}]
[]
[null,"消費税及び地方消費税の合計\n（納付又は還付）税",null,null,26,{"$f":"(F17+F29)-(F14+F18+F26+F30)","v":0}]

{"sheet":"決算書不動産","index":9,"n_rows":16,"n_cols":9,"rows_kept":16,"cut":false,"hidden":true,"merged":[[12,5,12,6],[13,5,13,6],[14,5,14,6],[15,5,15,7],[1,2,1,7],[3,1,3,3],[3,5,3,7],[4,1,7,1],[4,5,9,5],[8,1,15,1],[10,5,10,6],[11,5,11,6]]}
[]
[null,null,"平成 18 年度分所得税青色申告決算書（不動産所得用） "]
[]
[null,"科            目",null,null,"金額","科                  目",null,null,"金額"]
[null,"収入金額","賃貸料",1,null,"必要経費",null,13]
[null,null,"礼金・権利金\n更新料",2,null,null,null,14]
[null,null,null,3,null,null,null,15]
[null,null,"計",4,{"$f":"SUM(決算書不動産!E5:E7)","v":0},null,null,16]
[null,"必要経費","租税公課",5,null,null,"その他の経費",17]
[null,null,"損害保険料",6,null,null,"計",18,{"$f":"SUM(E9:E16,I5:I9)","v":0}]
[null,null,"修繕費",7,null,"差引金額",null,19,{"$f":"E8-I10","v":0}]
[null,null,"減価償却費",8,null,"専従者給与",null,20]
[null,null,"借入金利子",9,null,"青色申告特別控\n除前の所得金額",null,21]
[null,null,"地代家賃",10,null,"青色申告\n特別控除額",null,22]
[null,null,"給料賃金",11,null,"所得金額",null,23]
[null,null,null,12,null,"土地等を取得するために\n要した負債の利子の額"]

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[]
[]
[null,"消費税関係課税売上計算書(不動産所得用）"]
[null,null,"科目名","金額",null,null,"B　：Aのうち課税取引にならないもの",null,"C(A-B)\n課税売上額","課税売上にならないもの"]
[null,null,null,null,null,null,"非課税取引","不課税取引",null,"非課税取引","非課税取引","非課税取引","不課税取引"]
[null,"５種事業",{"$f":"決算書不動産!C5","v":"賃貸料"},{"$f":"決算書不動産!E5","v":0},null,null,{"$f":"SUM(J6:L6)","v":0},null,{"$f":"D6-G6-H6","v":0}]
[null,null,{"$f":"決算書不動産!C6","v":"礼金・権利金\n更新料"},{"$f":"決算書不動産!E6","v":0},null,null,{"$f":"SUM(J7:L7)","v":0},null,{"$f":"D7-G7-H7","v":0}]
[null,null,{"$f":"決算書不動産!C7","v":0},{"$f":"決算書不動産!E7","v":0},null,null,{"$f":"SUM(J8:L8)","v":0},null,{"$f":"D8-G8-H8","v":0}]
[null,null,"合計",{"$f":"SUM(D6:D8)","v":0},null,null,{"$f":"SUM(G6:G8)","v":0},{"$f":"SUM(H6:H8)","v":0},{"$f":"SUM(I6:I8)","v":0}]
[]
[]
[null,null,"消費税関係課税仕入計算書(不動産所得用）"]
[null,null,"科目名","A　決算額","B　：Aのうち課税取引にならないもの",null,"B　：Aのうち課税取引にならないもの",null,"C(A-B)\n課税仕入額","課税仕入にならないもの"]
[null,null,null,null,"非課税","不課税",null,null,null,"非課税取引",null,null,"不課税取引"]
[null,null,{"$f":"決算書不動産!C9","v":"租税公課"},{"$f":"決算書不動産!E9","v":0},{"$f":"SUM(J15:L15)","v":0},{"$f":"M15","v":0},null,{"$f":"E15+F15","v":0},{"$f":"D15-E15-F15","v":0},null,null,null,{"$f":"D15","v":0}]
[null,null,{"$f":"決算書不動産!C10","v":"損害保険料"},{"$f":"決算書不動産!E10","v":0},0,0,null,0,0,{"$f":"D16","v":0}]
[null,null,{"$f":"決算書不動産!C11","v":"修繕費"},{"$f":"決算書不動産!E11","v":0},0,0,null,0,0]
[null,null,{"$f":"決算書不動産!C12","v":"減価償却費"},{"$f":"決算書不動産!E12","v":0},0,0,null,0,0,null,null,null,{"$f":"D18","v":0}]
[null,null,{"$f":"決算書不動産!C13","v":"借入金利子"},{"$f":"決算書不動産!E13","v":0},0,0,null,0,0,{"$f":"D19","v":0}]
[null,null,{"$f":"決算書不動産!C14","v":"地代家賃"},{"$f":"決算書不動産!E14","v":0},0,0,null,0,0]
[null,null,{"$f":"決算書不動産!C15","v":"給料賃金"},{"$f":"決算書不動産!E15","v":0},0,0,null,0,0]
[null,null,{"$f":"決算書不動産!C16","v":0},{"$f":"決算書不動産!E16","v":0},0,0,null,0,0]
[null,null,{"$f":"決算書不動産!G5","v":0},{"$f":"決算書不動産!I5","v":0},0,0,null,0,0]
[null,null,{"$f":"決算書不動産!G6","v":0},{"$f":"決算書不動産!I6","v":0},0,0,null,0,0]
[null,null,{"$f":"決算書不動産!G7","v":0},{"$f":"決算書不動産!I7","v":0},0,0,null,0,0]
[null,null,{"$f":"決算書不動産!G8","v":0},{"$f":"決算書不動産!I8","v":0},0,0,null,0,0]
[null,null,{"$f":"決算書不動産!G9","v":"その他の経費"},{"$f":"決算書不動産!I9","v":0},0,0,null,0,0]
[null,null,"合計",{"$f":"SUM(D15:D27)","v":0},{"$f":"SUM(E15:E27)","v":0},{"$f":"SUM(F15:F27)","v":0},null,{"$f":"SUM(H15:H27)","v":0},{"$f":"SUM(I15:I27)","v":0}]

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[null,null,null,null,null,"事業種類判定　１：１種類　２：２種類以上",null,null,{"$f":"IF(J1>=2,2,J1)","v":0},{"$f":"COUNTIF(N31:N39,\">0\")","v":0}]
[]
[]
[null,null,null,"第28-⑺号様式",null,null,null,null,null,null,null,null,null,"簡易"]
[null,null,null,"付表５-⑵ 控除対象仕入税額等の計算表〔経過措置対象課税資産の譲渡等を含む課税期間用〕"]
[]
[null,null,null,null,null,null,null,"課税期間","　　　　　年　　月　　日　～\n　　　　　年　　月　　日",null,null,"氏名又は名称"]
[]
[null,null,null,"Ⅰ　控除対象仕入税額の計算の基礎となる消費税額"]
[null,null,null,"項目",null,null,null,"税率3%適用分\nA",null,"税率4%適用分\nB",null,"税率6.3%適用分\nC",null,"合計　D\n（A　+　B　+　C)"]
[null,null,null,"課税標準額に\n対する消費税額",null,null,"①","（付表4の②Ａ欄）　　　　　　円",null,"（付表4の②Ｂ欄）　　　　　　円",null,"（付表4の②Ｂ欄）　　　　　円",null,"（付表4の②Ｄ欄）　　　　円"]
[null,null,null,null,null,null,null,null,null,{"$f":"簡易付表4!G12","v":0},null,{"$f":"簡易付表4!I12","v":0},null,{"$f":"J12+L12","v":0}]
[null,null,null,"貸倒回収に\n係る消費税額",null,null,"②","（付表4の③Ａ欄）",null,"（付表4の③Ｂ欄）",null,"（付表4の③Ｃ欄）",null,"（付表4の③Ｄ欄）"]
[null,null,null,null,null,null,null,null,null,{"$f":"簡易付表4!G14","v":0},null,{"$f":"簡易付表4!I14","v":0},null,{"$f":"J14+L14","v":0}]
[null,null,null,"売上対価の返還等\nに係る消費税額",null,null,"③","（付表4の⑤Ａ欄）",null,"（付表4の⑤Ｂ欄）",null,"（付表4の⑤Ｃ欄）",null,"（付表4の⑤Ｄ欄）"]
[null,null,null,null,null,null,null,null,null,{"$f":"簡易付表4!G18","v":0},null,{"$f":"簡易付表4!I18","v":0},null,{"$f":"J16+L16","v":0}]
[null,null,null,"控除対象仕入税額の計算\nの基礎となる消費税額\n（ ① + ② - ③ ）",null,null,"④"]
[null,null,null,null,null,null,null,null,null,{"$f":"J12+J14-J16","v":0},null,{"$f":"L12+L14-L16","v":0},null,{"$f":"J18+L18","v":0}]
[]
[null,null,null,"Ⅱ　１種類の事業の専業者の場合の控除対象仕入税額"]
[null,null,null,"項目",null,null,null,"税率3%適用分\nA",null,"税率4%適用分\nB",null,"税率6.3%適用分\nC",null,"合計　D\n（A　+　B　+　C)"]
[null,null,null,"④ × み な し 仕 入 率\n（90%・80%・70%・60%・50%）",null,null,"⑤","※付表4の④Ａ欄へ　　　　　円",null,"※付表4の④Ｂ欄へ　　　　円",null,"※付表4の④Ｃ欄へ　　　　円",null,"※付表4の④Ｄ欄へ　　　　円"]
[null,null,null,null,null,null,null,null,null,{"$f":"INT(IF(I1=1,J18*70%,0))","v":0},null,{"$f":"INT(IF(I1=1,L18*70%,0))","v":0},null,{"$f":"J23+L23","v":0}]
[]
[null,null,null,"Ⅲ　 ２種類以上の事業を営む事業者の場合の控除対象仕入税額"]
[null,null,null,"⑴　事業区分別の課税売上高（税抜き）の明細"]
[null,null,null,"項目",null,null,null,"税率3%適用分\nA",null,"税率4%適用分\nB",null,"税率6.3%適用分\nC",null,"合計　D\n（A　+　B　+　C)"]
[null,null,null,"事業区分別の合計額",null,null,"⑥","円",null,"円",null,"円",null,"※申告書「事業区分」欄へ 　円","売上\n区分"]
[null,null,null,null,null,null,null,null,null,{"$f":"SUM(J31:K39)","v":0},null,{"$f":"SUM(L31:M39)","v":0},null,{"$f":"J29+L29","v":0}]
[null,null,null,null,"第一種事業\n（ 卸売業）",null,"⑦",null,null,null,null,null,null,"※　〃","％"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J31+L31","v":0},{"$f":"IF($N$29=0,0,N31/$N$29)","v":0}]
[null,null,null,null,"第二種事業\n（ 小売業）",null,"⑧",null,null,null,null,null,null,"※　〃"]
[null,null,null,null,null,null,null,null,null,{"$f":"売上修正!L32","v":0},null,{"$f":"売上修正!R32","v":0},null,{"$f":"J33+L33","v":0},{"$f":"IF($N$29=0,0,N33/$N$29)","v":0}]
[null,null,null,null,"第三種事業\n（ 製造業等）",null,"⑨",null,null,null,null,null,null,"※　〃"]
[null,null,null,null,null,null,null,null,null,{"$f":"売上修正!L33","v":0},null,{"$f":"売上修正!R33","v":0},null,{"$f":"J35+L35","v":0},{"$f":"IF($N$29=0,0,N35/$N$29)","v":0}]
[null,null,null,null,"第四種事業\n（ その他）",null,"⑩",null,null,null,null,null,null,"※　〃"]
[null,null,null,null,null,null,null,null,null,{"$f":"売上修正!L34","v":0},null,{"$f":"売上修正!R34","v":0},null,{"$f":"J37+L37","v":0},{"$f":"IF($N$29=0,0,N37/$N$29)","v":0}]
[null,null,null,null,"第五種事業\n（ サービス業等）",null,"⑪",null,null,null,null,null,null,"※　〃"]
[null,null,null,null,null,null,null,null,null,{"$f":"売上修正!L35","v":0},null,{"$f":"売上修正!R35","v":0},null,{"$f":"J39+L39","v":0},{"$f":"IF($N$29=0,0,N39/$N$29)","v":0}]
[]
[null,null,null,"⑵　⑴の事業区分別の課税売上高に係る消費税額の明細"]
[null,null,null,"項目",null,null,null,"税率3%適用分\nA",null,"税率4%適用分\nB",null,"税率6.3%適用分\nC",null,"合計　D\n（A　+　B　+　C)"]
[null,null,null,"事業区分別の合計額",null,null,"⑫","円",null,"円",null,"円",null,"円"]
[null,null,null,null,null,null,null,null,null,{"$f":"SUM(J46,J48,J50,J52,J54)","v":0},null,{"$f":"SUM(L46,L48,L50,L52,L54)","v":0},null,{"$f":"J44+L44","v":0}]
[null,null,null,null,"第一種事業\n（ 卸売業）",null,"⑬"]
[null,null,null,null,null,null,null,null,null,{"$f":"ROUND(J31*0.04,0)","v":0},null,{"$f":"ROUND(L31*0.04,0)","v":0},null,{"$f":"J46+L46","v":0}]
[null,null,null,null,"第二種事業\n（ 小売業）",null,"⑭"]
[null,null,null,null,null,null,null,null,null,{"$f":"ROUND(J33*0.04,0)","v":0},null,{"$f":"ROUND(L33*0.04,0)","v":0},null,{"$f":"J48+L48","v":0}]
[null,null,null,null,"第三種事業\n（ 製造業等）",null,"⑮"]
[null,null,null,null,null,null,null,null,null,{"$f":"ROUND(J35*0.04,0)","v":0},null,{"$f":"ROUND(L35*0.04,0)","v":0},null,{"$f":"J50+L50","v":0}]
[null,null,null,null,"第四種事業\n（ その他）",null,"⑯"]
[null,null,null,null,null,null,null,null,null,{"$f":"ROUND(J37*0.04,0)","v":0},null,{"$f":"ROUND(L37*0.04,0)","v":0},null,{"$f":"J52+L52","v":0}]
[null,null,null,null,"第五種事業\n（ サービス業等）",null,"⑰"]
[null,null,null,null,null,null,null,null,null,{"$f":"ROUND(J39*0.04,0)","v":0},null,{"$f":"ROUND(L39*0.04,0)","v":0},null,{"$f":"J54+L54","v":0}]
[]
[null,null,null,"⑶ 　控除対象仕入税額の計算式区分の明細"]
[null,null,null,"イ 　原則計算を適用する場合"]
[null,null,null,"控 除 対 象 仕 入 税 額 の 計 算 式 区",null,null,null,"税率3%適用分\nA",null,"税率4%適用分\nB",null,"税率6.3%適用分\nC",null,"合計　D\n（A　+　B　+　C)"]
[null,null,null,"④×みなし仕入率　｛　（⑬×90%＋⑭×80%＋⑮×70%＋⑯×60%＋⑰×50%）　／　⑫　　｝\n",null,null,"⑱","円",null,"円",null,"円",null,"円"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF($I$1=2,IF(ISERROR(INT(J18*(J46*90%+J48*80%+J50*70%+J52*60%+J54*50%)/J44)),0,INT(J18*(J46*90%+J48*80%+J50*70%+J52*60%+J54*50%)/J44)),0)","v":0},null,{"$f":"IF($I$1=2,IF(ISERROR(INT(L18*(L46*90%+L48*80%+L50*70%+L52*60%+L54*50%)/L44)),0,INT(L18*(L46*90%+L48*80%+L50*70%+L52*60%+L54*50%)/L44)),0)","v":0},null,{"$f":"J60+L60","v":0}]
[]
[null,null,null,"ロ　 特例計算を適用する場合"]
[null,null,null,"(イ)　１種類の事業で75％以上"]
[null,null,null,"控 除 対 象 仕 入 税 額 の 計 算 式 区",null,null,null,"税率3%適用分\nA",null,"税率4%適用分\nB",null,"税率6.3%適用分\nC",null,"合計　D\n（A　+　B　+　C)"]
[null,null,null,"（⑦D/⑥D・⑧D/⑥D・⑨D/⑥D・⑩D/⑥D・⑪D/⑥D）≧75％\n④×みなし仕入率（90%・80％・70%・60%・50%）",null,null,"⑲","円",null,"円",null,"円",null,"円"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(INT(J18*(IF(J46/J44>=75%,90%,IF(J48/J44>=75%,80%,IF(J50/J44>=75%,70%,IF(J52/J44>=75%,60%,IF(J54/J44>=75%,50%,0)))))))),0,INT(J18*(IF(J46/J44>=75%,90%,IF(J48/J44>=75%,80%,IF(J50/J44>=75%,70%,IF(J52/J44>=75%,60%,IF(G54/J44>=75%,50%,0))))))))*IF($I$1=2,1,0)","v":0},null,{"$f":"IF(ISERROR(INT(L18*(IF(L46/L44>=75%,90%,IF(L48/L44>=75%,80%,IF(L50/L44>=75%,70%,IF(L52/L44>=75%,60%,IF(L54/L44>=75%,50%,0)))))))),0,INT(L18*(IF(L46/L44>=75%,90%,IF(L48/L44>=75%,80%,IF(L50/L44>=75%,70%,IF(L52/L44>=75%,60%,IF(I54/L44>=75%,50%,0))))))))*IF($I$1=2,1,0)","v":0},null,{"$f":"J66+L66","v":0}]
[]
[null,null,null,"(ロ)　２種類の事業で75％以上"]
[null,null,null,"控 除 対 象 仕 入 税 額 の 計 算 式 区",null,null,null,"税率3%適用分\nA",null,"税率4%適用分\nB",null,"税率6.3%適用分\nC",null,"合計　D\n（A　+　B　+　C)"]
[null,null,null,"第一種及び第二種事業\n（⑦D+⑧D）/⑥D≧75%",null,"④× [⑬×90％＋（⑫－⑬）×80％] ／⑫]","⑳","円",null,"円",null,"円",null,"円"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF($I$1>=2,IF(AND($J$31>0,$J33>0),IF((J31+J33)/J29>=75%,INT(J18*(J46*90%+(J44-J46)*80%)/J44),0),0),0)","v":0},null,{"$f":"IF($I$1>=2,IF(AND($L$31>0,$L33>0),IF((L31+L33)/L29>=75%,INT(L18*(L46*90%+(L44-L46)*80%)/L44),0),0),0)","v":0},null,{"$f":"J71+L71","v":0}]
[null,null,null,"第一種及び第三種事業\n（⑦D+⑨D）/⑥D≧75%",null,"④× [⑬×90％＋（⑫－⑬）×70％] ／⑫]","㉑"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF($I$1>=2,IF(AND($J$31>0,$J35>0),IF((J31+J35)/J29>=75%,INT(J18*(J46*90%+(J44-J46)*70%)/J44),0),0),0)","v":0},null,{"$f":"IF($I$1>=2,IF(AND($L$31>0,$L35>0),IF((L31+L35)/L29>=75%,INT(L18*(L46*90%+(L44-L46)*70%)/L44),0),0),0)","v":0},null,{"$f":"J73+L73","v":0}]
[null,null,null,"第一種及び第四種事業\n（⑦D+⑩D）/⑥D≧75%",null,"④× [⑬×90％＋（⑫－⑬）×60％] ／⑫]","㉒"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF($I$1>=2,IF(AND($J$31>0,$J37>0),IF((J31+J37)/J29>=75%,INT(J18*(J46*90%+(J44-J46)*60%)/J44),0),0),0)","v":0},null,{"$f":"IF($I$1>=2,IF(AND($L$31>0,$L37>0),IF((L31+L37)/L29>=75%,INT(L18*(L46*90%+(L44-L46)*60%)/L44),0),0),0)","v":0},null,{"$f":"J75+L75","v":0}]
[null,null,null,"第一種及び第五種事業\n（⑦D+⑪D）/⑥D≧75%",null,"④× [⑬×90％＋（⑫－⑬）×50％] ／⑫]","㉓"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF($I$1>=2,IF(AND($J$31>0,$J39>0),IF((J31+J39)/J29>=75%,INT(J18*(J46*90%+(J44-J46)*50%)/J44),0),0),0)","v":0},null,{"$f":"IF($I$1>=2,IF(AND($L$31>0,$L39>0),IF((L31+L39)/L29>=75%,INT(L18*(L46*90%+(L44-L46)*50%)/L44),0),0),0)","v":0},null,{"$f":"J77+L77","v":0}]
[null,null,null,"第二種及び第三種事業\n（⑧D+⑨D）/⑥D≧75%",null,"④× [⑭×80％＋（⑫－⑭）×70％] ／⑫]","㉔"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF($I$1>=2,IF(AND($J$33>0,$J35>0),IF((J33+J35)/J29>=75%,INT(J18*(J48*80%+(J44-J48)*70%)/J44),0),0),0)","v":0},null,{"$f":"IF($I$1>=2,IF(AND($L$33>0,$L35>0),IF((L33+L35)/L29>=75%,INT(L18*(L48*80%+(L44-L48)*70%)/L44),0),0),0)","v":0},null,{"$f":"J79+L79","v":0}]
[null,null,null,"第二種及び第四種事業\n（⑧D+⑩D）/⑥D≧75%",null,"④× [⑭×80％＋（⑫－⑭）×60％] ／⑫]","㉕"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF($I$1>=2,IF(AND($J$33>0,$J37>0),IF((J33+J37)/J29>=75%,INT(J18*(J48*80%+(J44-J48)*60%)/J44),0),0),0)","v":0},null,{"$f":"IF($I$1>=2,IF(AND($L$33>0,$L37>0),IF((L33+L37)/L29>=75%,INT(L18*(L48*80%+(L44-L48)*60%)/L44),0),0),0)","v":0},null,{"$f":"J81+L81","v":0}]
[null,null,null,"第二種及び第五種事業\n（⑧D+⑪D）/⑥D≧75%",null,"④× [⑭×80％＋（⑫－⑭）×50％] ／⑫]","㉖"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF($I$1>=2,IF(AND($J$33>0,$J39>0),IF((J35+J39)/J29>=75%,INT(J18*(J50*80%+(J46-J50)*60%)/J44),0),0),0)","v":0},null,{"$f":"IF($I$1>=2,IF(AND($L$33>0,$L39>0),IF((L35+L39)/L29>=75%,INT(L18*(L50*80%+(L46-L50)*60%)/L44),0),0),0)","v":0},null,{"$f":"J83+L83","v":0}]
[null,null,null,"第三種及び第四種事業\n（⑨D+⑩D）/⑥D≧75%",null,"④× [⑮×70％＋（⑫－⑮）×60％] ／⑫]","㉗"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF($I$1>=2,IF(AND($J$35>0,$J37>0),IF((J35+J37)/J29>=75%,INT(J18*(J50*70%+(J44-J50)*60%)/J44),0),0),0)","v":0},null,{"$f":"IF($I$1>=2,IF(AND($L$35>0,$L37>0),IF((L35+L37)/L29>=75%,INT(L18*(L50*70%+(L44-L50)*60%)/L44),0),0),0)","v":0},null,{"$f":"J85+L85","v":0}]
[null,null,null,"第三種及び第五種事業\n（⑨D+⑪D）/⑥D≧75%",null,"④× [⑮×70％＋（⑫－⑮）×50％] ／⑫]","㉘"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF($I$1>=2,IF(AND($J$35>0,$J39>0),IF((J35+J39)/J29>=75%,INT(J18*(J50*70%+(J44-J50)*50%)/J44),0),0),0)","v":0},null,{"$f":"IF($I$1>=2,IF(AND($L$35>0,$L39>0),IF((L35+L39)/L29>=75%,INT(L18*(L50*70%+(L44-L50)*50%)/L44),0),0),0)","v":0},null,{"$f":"J87+L87","v":0}]
[null,null,null,"第四種及び第五種事業\n（⑩D+⑪D）/⑥D≧75%",null,"④× [⑯×60％＋（⑫－⑯）×50％] ／⑫]","㉙"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF($I$1>=2,IF(AND($J$37>0,$J39>0),IF((J37+J39)/J29>=75%,INT(J18*(J52*60%+(J44-J52)*50%)/J44),0),0),0)","v":0},null,{"$f":"IF($I$1>=2,IF(AND($L$37>0,$L39>0),IF((L37+L39)/L29>=75%,INT(L18*(L52*60%+(L44-L52)*50%)/L44),0),0),0)","v":0},null,{"$f":"J89+L89","v":0}]
[]
[null,null,null,"ハ　上記の計算式区分から選択した控除対象仕入税額"]
[null,null,null,"項目",null,null,null,"税率3%適用分\nA",null,"税率4%適用分\nB",null,"税率6.3%適用分\nC",null,"合計　D\n（A　+　B　+　C)"]
[null,null,null,"選択可能な計算式区分（ ⑱ ～㉙ ）\nの内から選択した金額",null,null,"㉚","※付表4の④Ａ欄へ　　円",null,"※付表4の④Ｂ欄へ　　円",null,"※付表4の④Ｃ欄へ　　円",null,"※付表4の④Ｄ欄へ　　円"]
[null,null,null,null,null,null,null,null,null,{"$f":"MAX(J60,J66,J71:K89)","v":0},null,{"$f":"MAX(L60,L66,L71:M89)","v":0},null,{"$f":"J94+L94","v":0}]

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[]
[]
[null,"第28-⑹号様式"]
[null,null,"付表４ 　　旧・新税率別、消費税額計算表",null,null,null,null,"経過措置対象課税資産の",null,null,null,"簡易"]
[null,null,"　　　　　　　兼地方消費税の課税標準となる消費税額計算表",null,null,null,null,"譲渡等を含む課税期間用"]
[]
[null,null,null,null,"課税期間","　　　　　年　　月　　日　～\n　　　　　年　　月　　日",null,null,"氏名又は名称"]
[null,"項目",null,null,"税率3%適用分\nA",null,"税率4%適用分\nB",null,"税率6.3%適用分\nC",null,"合計　D\n（A　+　B　+　C)"]
[null,"課税標準額",null,"①","円",null,"円",null,"円",null,"※申告書の①欄へ"]
[null,null,null,null,null,null,{"$f":"INT(売上仕入計算!E19/1000)*1000","v":0},null,{"$f":"INT(売上仕入計算!E20/1000)*1000","v":0},null,{"$f":"G10+I10","v":0}]
[null,"消費税額",null,"②","※付表5-(2)の①A欄へ",null,"※付表5-(2)の①B欄へ",null,"※付表5-(2)の①C欄へ",null,"※付表5-(2)の①D欄及び申告書の②欄へ"]
[null,null,null,null,null,null,{"$f":"INT(G10*0.04)","v":0},null,{"$f":"INT(I10*0.063)","v":0},null,{"$f":"G12+I12","v":0}]
[null,"貸倒回収に\n係る消費税額",null,"③","※付表5-(2)の②A欄へ",null,"※付表5-(2)の②B欄へ",null,"※付表5-(2)の②C欄へ",null,"※付表5-(2)の②D欄及び申告書の③欄へ"]
[]
[null,"控除税額","控除対象\n仕入税額","④","（付表5-(2)の⑤A欄\n又は㉚A欄の金額）",null,"（付表5-(2)の⑤Ｂ欄\n又は㉚Ｂ欄の金額）",null,"（付表5-(2)の⑤Ｃ欄\n又は㉚Ｃ欄の金額）",null,"（付表5-(2)の⑤Ｄ欄又は㉚Ｄ欄の金額）\n※申告書の④欄へ"]
[null,null,null,null,null,null,{"$f":"'簡易付表5(2)'!J23+'簡易付表5(2)'!J94","v":0},null,{"$f":"'簡易付表5(2)'!L23+'簡易付表5(2)'!L94","v":0},null,{"$f":"G16+I16","v":0}]
[null,null,"返還等対価\nに係る税額","⑤","※付表5-(2)の③Ａ欄へ",null,"※付表5-(2)の③Ｂ欄へ",null,"※付表5-(2)の③Ｃ欄へ",null,"※付表5-(2)の③Ｄ欄及び申告書の⑤欄へ"]
[]
[null,null,"貸倒れに\n係る税額","⑥",null,null,null,null,null,null,"※申告書の⑥欄へ"]
[null,null,null,null,null,null,{"$f":"INT(最初!C20*4/105)","v":0},null,null,null,{"$f":"G20+I20","v":0}]
[null,null,"控除税額小計\n（ ④ + ⑤ + ⑥ ）","⑦",null,null,null,null,null,null,"※申告書の⑦欄へ"]
[null,null,null,null,null,null,{"$f":"G16+G18+G20","v":0},null,{"$f":"I16+I18+I20","v":0},null,{"$f":"G22+I22","v":0}]
[null,"控除不足還付税額\n（ ⑦ - ② - ③ ）",null,"⑧",null,null,"※⑪B欄へ",null,"※⑪C欄へ"]
[null,null,null,null,null,null,{"$f":"IF(K22-K12>0,G22-G12,0)","v":0},null,{"$f":"IF(K22-K12>0,I22-I12,0)","v":0},null,{"$f":"IF(K22-K12>0,K22-K12,0)","v":0}]
[null,"差引税額\n（ ② + ③ - ⑦ ）",null,"⑨",null,null,"※⑫B欄へ",null,"※⑫C欄へ"]
[null,null,null,null,null,null,{"$f":"IF(K12+K14-K22>0,G12+G14-G22,0)","v":0},null,{"$f":"IF(K12+K14-K22>0,I12+I14-I22,0)","v":0},null,{"$f":"IF(K12+K14-K22>0,K12+K14-K22,0)","v":0}]
[null,"合計差引税額\n（ ⑨ - ⑧ ）",null,"⑩",null,null,null,null,null,null,"※マイナスの場合は申告書の⑧欄へ\n※プラスの場合は申告書の⑨欄へ"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K26-K24","v":0}]
[null,"課税標準となる消費税額\n地方消費税の","控除不足\n還付税額","⑪",null,null,"（⑧B欄の金額）",null,"※⑪C欄へ"]
[null,null,null,null,null,null,{"$f":"G24","v":0},null,{"$f":"I24","v":0},null,{"$f":"G30+I30","v":0}]
[null,null,"差引税額","⑫",null,null,"※⑫B欄へ",null,"※⑫C欄へ"]
[null,null,null,null,null,null,{"$f":"G26","v":0},null,{"$f":"I26","v":0},null,{"$f":"G32+I32","v":0}]
[null,null,"合計差引税額\n（ ⑫ － ⑪ ）","⑬",null,null,null,null,null,null,"※マイナスの場合は申告書の⑧欄へ\n※プラスの場合は申告書の⑨欄へ"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K32-K30","v":0}]
[null,"譲渡割額","還付税額","⑭",null,null,"（⑪B欄×25/100）",null,"（⑪C欄×17/63）"]
[null,null,null,null,null,null,{"$f":"INT(G30*25/100)","v":0},null,{"$f":"INT(I30*17/63)","v":0},null,{"$f":"G36+I36","v":0}]
[null,null,"納税額","⑮",null,null,"（⑫B欄×25/100）",null,"（⑫C欄×17/63）"]
[null,null,null,null,null,null,{"$f":"INT(G32*25/100)","v":0},null,{"$f":"INT(I32*17/63)","v":0},null,{"$f":"G38+I38","v":0}]
[null,"合計差引譲渡割額\n（ ⑮ － ⑭ ）",null,"⑯",null,null,null,null,null,null,"※マイナスの場合は申告書の⑲欄へ\n※プラスの場合は申告書の⑳欄へ"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K38-K36","v":0}]

{"sheet":"その他","index":13,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"作業表紙","index":14,"n_rows":14,"n_cols":4,"rows_kept":14,"cut":false,"hidden":false,"merged":[[1,1,2,4],[7,1,8,4],[3,1,4,4],[5,1,6,4]]}
[]
[null,"お待ちください！"]
[]
[null,"行数変更は、2分から10分程度かかります！"]
[]
[null,"年度更新は、10分程度かかります！"]
[]
[null,"複式簿記作成は、1時間程度かかります！"]
[]
[]
[]
[]
[null,null,"開始時間","終了時間"]
[null,{"$f":"NOW()","v":42045.628877199073}]