{"text_format":"1","workbook":"xlsx","n_sheets":2,"sheets":["2給報","計算"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":0,"comments":2,"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":"2給報","index":0,"n_rows":48,"n_cols":53,"rows_kept":48,"cut":false,"hidden":false,"merged":[[0,0,0,47],[1,5,1,22],[1,23,1,25],[2,6,2,21],[3,2,3,4],[3,5,3,7],[3,8,3,23],[3,25,3,31],[3,32,3,46],[4,2,4,4],[4,5,4,6],[4,25,4,31],[5,2,5,4],[5,5,5,6],[5,25,5,31],[6,2,6,4],[6,5,6,6],[6,25,6,31],[7,2,7,4],[7,5,7,6],[8,2,8,4],[8,5,8,6],[9,2,9,10],[9,11,9,19],[9,20,9,27],[9,28,9,37],[9,38,9,46],[9,50,9,51],[10,50,10,51],[13,2,13,7],[15,6,15,7],[15,16,15,19],[15,20,15,25],[15,26,15,31],[15,35,15,40],[15,41,15,43],[16,2,16,3],[16,4,16,5],[16,18,16,19],[16,20,16,21],[16,22,16,23],[16,24,16,25],[16,26,16,27],[16,28,16,29],[16,30,16,31],[16,35,16,37],[16,38,16,40],[18,50,18,51],[19,2,19,12],[19,13,19,22],[19,23,19,33],[19,34,19,46],[20,2,20,4],[20,5,20,12],[21,2,21,12],[34,35,34,42],[34,43,34,46],[38,11,38,14],[38,23,38,32],[38,33,38,46],[41,2,41,3],[41,4,41,5],[41,6,41,7],[41,9,41,10],[41,11,41,12],[41,13,41,14],[41,15,41,16],[41,17,41,18],[41,19,41,20],[41,21,41,22],[41,23,41,24],[41,25,41,26],[41,27,41,28],[41,29,41,30],[41,31,41,32],[41,33,41,34],[41,35,41,36],[41,37,41,38],[41,39,41,40],[41,41,41,42],[41,43,41,44],[41,45,41,46],[42,2,42,3],[42,4,42,8],[43,2,43,3],[43,4,43,8],[44,4,44,8],[45,4,45,8],[46,2,46,3],[46,4,46,8],[47,2,47,3],[47,4,47,8],[48,0,48,46],[1,2,2,4],[1,26,2,35],[1,36,2,46],[4,7,8,23],[4,32,5,38],[4,39,5,46],[6,32,8,38],[6,39,8,46],[7,25,8,31],[9,48,10,49],[10,2,12,10],[10,11,12,19],[10,20,12,27],[10,28,12,37],[10,38,12,46],[13,9,15,14],[13,18,14,29],[13,32,15,34],[13,35,14,43],[13,44,15,46],[14,2,15,5],[16,6,18,7],[16,8,18,15],[16,16,18,17],[16,32,18,34],[16,41,18,43],[16,44,18,46],[16,51,17,51],[17,2,18,3],[17,4,18,5],[17,18,18,19],[17,20,18,21],[17,22,18,23],[17,24,18,25],[17,26,18,27],[17,28,18,29],[17,30,18,31],[17,35,18,37],[17,38,18,40],[20,13,21,22],[20,23,21,33],[20,34,21,46],[22,2,24,46],[25,2,26,4],[25,5,26,8],[25,9,26,12],[25,13,26,16],[25,17,26,20],[25,21,26,24],[25,25,26,28],[25,29,26,32],[25,33,26,37],[25,38,26,42],[25,43,26,46],[27,2,30,4],[27,5,28,8],[27,9,28,12],[27,13,28,16],[27,17,28,24],[27,25,28,28],[27,29,28,32],[27,33,28,37],[27,38,28,46],[29,5,30,8],[29,9,30,12],[29,13,30,16],[29,17,30,24],[29,25,30,28],[29,29,30,32],[29,33,30,37],[29,38,30,46],[31,21,33,24],[31,25,33,28],[31,29,33,32],[31,33,33,37],[31,38,33,42],[31,43,33,46],[35,4,36,44],[38,2,40,3],[38,4,40,5],[38,6,40,7],[38,8,40,8],[38,9,40,10],[38,15,40,16],[38,17,40,18],[38,19,40,20],[38,21,40,22],[39,11,40,12],[39,13,40,13],[39,14,40,14],[39,23,40,24],[39,25,40,26],[39,27,40,28],[39,29,40,30],[39,31,40,32],[39,33,40,34],[39,35,40,36],[39,37,40,38],[39,39,40,40],[39,41,40,42],[39,43,40,44],[39,45,40,46],[42,9,44,46],[44,2,45,3],[46,29,47,31],[10,1,22,1],[41,1,47,1]]}
[]
[null,null,{"$f":"計算!A1+1","v":6},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"№１",null,null,"※",null,null,null,null,null,null,null,null,null,"※"]
[]
[null,null,null,null,null,"※区分",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"受給者番号"]
[null,null,"支　払",null,null,null,null,{"$f":"IF((L11+C22+F21+N21+X21+AI21+J26+R26+Z26+AH26+AR26+J30+Z32+AH32+AR32)+COUNTA(C18,G17,Q17,U18,W18,AA18,AC18,AG17,AJ18,AM18,AP17)>0,IF(COUNTIF(AW12:AW38,\"<>ok\")=0,\"計算OK\",IF(COUNTIF(AW12:AW38,\"<>ok\")-COUNTIF(AW31,\"<>ok\")=0,\"要確認\",\"エラーが有ります\")),\"入力できます\")","v":"入力できます"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"氏","フリガナ",null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,null,null,"住",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"（カタカナ）"]
[null,null,"を受け",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"役職名",null,null,null,null,null,null,null,null,null,null,null,null,null," ",null,null,null,null,null,null,null,null,"旧生命保険","新生命保険","旧個人年金","新個人年金","介護医療"]
[null,null,null,null,null,"所",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"名",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUNDUP(IF(R26>0,IF(R26<25001,R26,IF(R26<50001,R26*0.5+12500,IF(R26<100000,R26*0.25+25000,50000))),0),0)","v":0},{"$f":"ROUNDUP(IF(J26>0,IF(J26<20001,J26,IF(J26<40001,J26*0.5+10000,IF(J26<80000,J26*0.25+20000,40000))),0),0)","v":0},{"$f":"ROUNDUP(IF(AR26>0,IF(AR26<25001,AR26,IF(AR26<50001,AR26*0.5+12500,IF(AR26<100000,AR26*0.25+25000,50000))),0),0)","v":0},{"$f":"ROUNDUP(IF(AH26>0,IF(AH26<20001,AH26,IF(AH26<40001,AH26*0.5+10000,IF(AH26<80000,AH26*0.25+20000,40000))),0),0)","v":0},{"$f":"ROUNDUP(IF(Z26>0,IF(Z26<20001,Z26,IF(Z26<40001,Z26*0.5+10000,IF(Z26<80000,Z26*0.25+20000,40000))),0),0)","v":0}]
[null,null,"る　者",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(AW8:AX8)<40000,SUM(AW8:AX8),40000)","v":0},{"$f":"MAX(AW9,AW8)","v":0},{"$f":"IF(SUM(AY8:AZ8)<40000,SUM(AY8:AZ8),40000)","v":0},{"$f":"MAX(AY9,AY8)","v":0},{"$f":"BA8","v":0}]
[null,null,"種　　　　　　　　　　別",null,null,null,null,null,null,null,null,"支　　払　　金　　額",null,null,null,null,null,null,null,null,"給与所得控除後の金額",null,null,null,null,null,null,null,"所得控除の額の合計額",null,null,null,null,null,null,null,null,null,"源泉徴収税額",null,null,null,null,null,null,null,null,null,"↓エラー",null,"生命保険料控除金額"]
[null,"三枚目に下敷を入れてください。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"計算!E4","v":0},null,null,null,null,null,null,null,{"$f":"計算!F4","v":480000},null,null,null,null,null,null,null,null,null,{"$f":"計算!G9","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AX9+AZ9+BA9<=120000,AX9+AZ9+BA9,IF(12000<=AX9+AZ9+BA9,120000))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AH32+F21>C22,\"国民年金保険料>社保料控除となっています。（国民年金は内数を記載）\",\"ok\")","v":"ok"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AI21>計算!K24,\"借入金控除エラー(正\"&計算!K24&\"円)\",\"ok\")","v":"ok"}]
[null,null,"(源泉)控除対象配偶",null,null,null,null,null,null,"配偶者（特別）\n控除の額",null,null,null,null,null,null,null,null,"控除対象扶養親族の数\n（配　偶　者　を　除　く）",null,null,null,null,null,null,null,null,null,null,null,null,null,"16歳未満\n扶養親族\nの数",null,null,"障害者の数\n（本人を除く）",null,null,null,null,null,null,null,null,"非居住者\nである\n親族の数",null,null,null,{"$f":"IF(AND(計算!L24<=50,J30>AI21),IF(計算!L24>0,\"借入金控除チェック(50円足りない？)\",\"ok\"),\"ok\")","v":"ok"}]
[null,null,"者の有無等",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC11>=U11,IF(AI21>0,\"借入金控除不要、可能額のみ記載\",\"ok\"),\"ok\")","v":"ok"}]
[null,null,null,null,null,null,"老人",null,null,null,null,null,null,null,null,null,"特　　定",null,null,null,"老　　人",null,null,null,null,null,"そ　の　他",null,null,null,null,null,null,null,null,"特　　別",null,null,null,null,null,"その他",null,null,null,null,null,null,{"$f":"IF(J30>0,IF(AI21>J30,\"借入金控除が可能額を超えています\",\"ok\"),\"ok\")","v":"ok"},null,null,"復興所得税抜き源泉徴収税額"]
[null,null,"有",null,"従有",null,null,null,{"$f":"計算!D7+計算!D8+計算!D9","v":0},null,null,null,null,null,null,null,null,null,"従人",null,"内",null,null,null,"従人",null,"一般",null,"16-18",null,"従人",null,null,null,null,"内",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AM11>0,AI21<1,J30>0),\"借入金控除を入力してください\",\"ok\")","v":"ok"},null,null,{"$f":"IF(計算!G4=0,\"0\",計算!G4)","v":"0"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(F21>C22,\"小規模共済は社会保険料控除の内数です\",\"ok\")","v":"ok"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(N21>120000,\"生命保険控除は最高120,000です\",\"ok\")","v":"ok"}]
[null,null,"社会保険料等の金額",null,null,null,null,null,null,null,null,null,null,"生命保険料の控除額",null,null,null,null,null,null,null,null,null,"地震保険料の控除額",null,null,null,null,null,null,null,null,null,null,"住宅借入金等特別控除の額",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X21>50000,\"地震保険控除は最高50,000です\",\"ok\")","v":"ok"}]
[null,null,"内小規模",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(G17=\"〇\",C18<>\"〇\"),\"老人配偶者の場合、配偶者有にも記載が必要です\",\"ok\")","v":"ok"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(U18>W18,\"老人扶養もれ（内同居にのみ入力されています)\",\"ok\")","v":"ok"}]
[null,null,"（摘要）",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X21<計算!N43,\"旧長期損害保険があるため地震保険料控除は\"&計算!N43&\"円以上となります\",\"ok\")","v":"ok"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AJ18>AM18,\"特別障害もれ(内同居にのみ入力されています)\",\"ok\")","v":"ok"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP17+AM18>COUNTA(C18)+Q17+W18+AA18+AC18+AG17,\"障害者の人数が扶養人数を上回っています\",\"ok\")","v":"ok"}]
[null,null,"生命保険料\nの金額の\n内訳",null,null,"新生命保険料\nの金額",null,null,null,null,null,null,null,"旧生命保険料\nの金額",null,null,null,null,null,null,null,"介護医療保\n険料の金額",null,null,null,null,null,null,null,"新個人年金\n保険料の金額",null,null,null,null,null,null,null,null,"旧個人年金\n保険料の金額",null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L42<>\"\",N42<>\"\"),\"本人障害が特別とその他で重複しています\",\"ok\")","v":"ok"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(COUNTA(P42)+COUNTA(R42)>1,\"ひとり親と寡婦控除が重複しています\",\"ok\")","v":"ok"}]
[null,null,"住宅借入\n金等特別\n控除の額\nの内訳",null,null,"住宅借入金等\n特別控除適用数",null,null,null,null,null,null,null,"居住開始年月日\n（１　回　目）",null,null,null,{"$f":"IF(J30+AI21>0,\"忘れずに記載してください\",\"\")","v":""},null,null,null,null,null,null,null,"住宅借入金等特別\n控除区分（１回目）",null,null,null,{"$f":"IF(J30+AI21>0,\"忘れずに記載してください\",\"\")","v":""},null,null,null,"住宅借入金等\n年末残高（１回目）",null,null,null,null,{"$f":"IF(J30+AI21>0,\"忘れずに記載してください\",\"\")","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(R42=\"〇\",Q17+AA18+AC18+AG17<1),\"ひとり親要件（子の扶養）無し\",\"ok\")","v":"ok"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF((N21=(AY11)),\"ok\",\"生命保険料の金額と控除額が合いません(上段ピンク欄参照)\")","v":"ok"}]
[null,null,null,null,null,"住宅借入金等\n特別控除可能額",null,null,null,null,null,null,null,"居住開始年月日\n（２　回　目）",null,null,null,null,null,null,null,null,null,null,null,"住宅借入金等特別\n控除区分（２回目）",null,null,null,null,null,null,null,"住宅借入金等\n年末残高（２回目）",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L11>20000000,\"収入2000万円を超える方は年末調整非該当です\",\"ok\")","v":"ok"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AI21>0,AM11=0,OR(J30=0,J30=\"\")),\"住宅借入金可能額は有りませんか？控除から税額を引いて残りがある場合、可能額の記載が必要\",\"ok\")","v":"ok"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"配偶者の\n合計所得",null,null,null,null,null,null,null,"国民年金保険\n料等の金額",null,null,null,null,null,null,null,null,"旧長期損害\n保険料の金額",null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(OR(P42=\"〇\",R42=\"〇\"),U11>5000000),\"所得500万超えのため寡婦及びひとり親控除非該当です\",\"ok\")","v":"ok"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ok"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C18=\"〇\",Z32>480000),\"配偶者特別控除となるため配偶者控除有の欄は空欄となります\",\"ok\")","v":"ok"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"所得金額調整控除",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(G17=\"〇\",Z32>480000),\"配偶者特別控除となるため配偶者控除老人の欄は空欄となります\",\"ok\")","v":"ok"}]
[null,null,null,null,{"$f":"IF(Q17+W18+AA18+AC18+AG17+AM18+AP17>0,\"控除対象配偶者・扶養親族等がいる場合には氏名等を忘れずに記載してください。\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(OR(P42=\"〇\",R42=\"〇\"),I17>0),\"配偶者がいるため寡婦及びひとり親控除非該当です\",\"ok\")","v":"ok"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(Z32<=480000,Z32>0,C18=\"\"),\"控除対象配偶者「有」の記入漏れはありませんか？控除対象配偶者がいない場合は合計所得も不要です\",\"ok\")","v":"ok"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AR35=計算!N20,\"ok\",\"所得金額調整控除の漏れまたは誤りです\")","v":"ok"}]
[null,null,"未成年",null,"外個人",null,"死亡退職",null,"災害者","乙欄",null,"本人が障害者",null,null,null,"寡\n婦",null,"ひとり\n親",null,null,null,"勤労学生",null,"中　途　就　・　退　職",null,null,null,null,null,null,null,null,null,"受　給　者　生　年　月　日",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AR35=計算!N20,,\"配偶者及び扶養控除該当の方以外に調整控除対象者がいる場合は、問題ありません\")","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"特別",null,"他","その",null,null,null,null,null,null,null,null,"就職",null,"退職",null,"年",null,"月",null,"日",null,"明",null,"大",null,"昭",null,"平",null,"年",null,"月",null,"日"]
[]
[null,"市町村提出用",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5]
[null,null,"支",null,"住所（居所）",null,null,null,null," "]
[null,null,null,null,"又は所在地"]
[null,null,"払"]
[null,null,null,null,"氏名又は",null,null,null,null," "]
[null,null,null,null,"名称",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"（電話）"]
[null,null,"者",null,null,null,null,null,null," "]

{"sheet":"計算","index":1,"n_rows":45,"n_cols":24,"rows_kept":45,"cut":false,"hidden":true,"merged":[[2,8,2,9],[2,13,2,16],[2,17,2,23],[3,13,3,14],[3,17,3,18],[13,4,13,5],[15,4,15,5],[15,6,15,7],[17,4,17,5],[17,6,17,7],[19,4,19,5],[22,4,22,5],[0,2,1,2],[2,0,5,1],[3,3,5,3],[3,4,4,4],[3,5,4,5],[3,6,4,6],[6,5,7,5],[6,6,7,6],[8,5,9,5],[8,6,9,6],[25,8,27,8],[28,8,30,8],[31,8,33,8],[34,8,36,8],[37,8,39,8],[41,8,42,8],[6,0,20,0],[23,0,30,0]]}
[5,"年分",null,null,"調整前所得"]
[null,"その他所得",null,null,{"$f":"K16+L16+C1","v":0}]
["給　与　収　入",null,{"$f":"'2給報'!L11","v":0},"給与収入計","所得控除後の金額","控除の額の合計","所得税額",null,"給与収入",null,"計算式","算出額",null,"控除対象配偶者に当たる",null,null,null,"控除対象配偶者に当たらない"]
[null,null,null,{"$f":"SUM(C3:C6)","v":0},{"$f":"K16+L16-N20","v":0},{"$f":"SUM(D7:D21)+(SUM(D24:D30))+C31","v":480000},{"$f":"L24","v":0},null,0,550999,0,0,null,"所得者の合計所得",null,"配控","老人","配偶者の合計所得",null,"配控","～900","～950","～1000","1000超"]
[null,null,null,null,null,null,null,null,551000,1618999,"A-550,000",{"$f":"D4-550000","v":-550000},null,0,9000000,38,48,480001,950000,0,38,26,13,0]
[null,null,null,null,null,"課税標準額","復興特別所得税",null,1619000,1619999,1069000,1069000,null,9000001,9500000,26,32,950001,1000000,0,36,24,12,0]
["控　除　額","配偶者控除",{"$f":"IF(AND('2給報'!C18=\"〇\",'2給報'!G17<>\"〇\"),1,0)","v":0},{"$f":"O15*10000*C7","v":0},null,{"$f":"ROUNDDOWN(E4-F4,-3)","v":-480000},{"$f":"ROUNDDOWN(L24*2.1%,0)","v":0},null,1620000,1621999,1070000,1070000,null,9500001,10000000,13,16,1010000,1050000,0,31,21,11,0]
[null,"(老人)",{"$f":"IF('2給報'!G17=\"〇\",1,0)","v":0},{"$f":"Q15*10000*C8","v":0},null,null,null,null,1622000,1623999,1072000,1072000,null,10000001,null,0,0,1050001,1100000,0,26,18,9,0]
[null,"配偶者特別控除",{"$f":"'2給報'!I17","v":0},{"$f":"IF(AND(E4<=9000000),S17,IF(AND(9000000<=E4,E4<=9500000),V17,IF(AND(9500000<=E4,E4<=10000000),W17,IF(AND(10000000<=E4),X17))))*10000","v":0},null,"所得税及び復興特別所得税の額",{"$f":"ROUNDDOWN(G4+G7,-2)","v":0},null,1624000,1627999,1074000,1074000,null,null,null,null,null,1100001,1150000,0,21,14,7,0]
[null,"特定扶養",{"$f":"'2給報'!Q17","v":0},{"$f":"C10*630000","v":0},null,null,null,null,1628000,1799999,"A/4*2.4+100,000",{"$f":"ROUNDDOWN(D4/4,-3)*2.4+100000","v":100000},null,null,null,null,null,1150001,1200000,0,16,11,6,0]
[null,"（同居）",{"$f":"'2給報'!U18","v":0},{"$f":"C11*100000","v":0},null,null,null,null,1800000,3599999,"A/4*2.8-80,000",{"$f":"ROUNDDOWN(D4/4,-3)*2.8-80000","v":-80000},null,null,null,null,null,1200001,1250000,0,11,8,4,0]
[null,"老人扶養",{"$f":"'2給報'!W18","v":0},{"$f":"C12*480000","v":0},null,null,null,null,3600000,6599999,"A/4*3.2-440,000",{"$f":"ROUNDDOWN(D4/4,-3)*3.2-440000","v":-440000},null,null,null,null,null,1250001,1300000,0,6,4,2,0]
[null,"その他扶養　一般",{"$f":"'2給報'!AA18","v":0},{"$f":"C13*380000","v":0},null,null,null,null,6600000,8500000,"A*0.9-1,100,000",{"$f":"ROUNDDOWN(D4*0.9-1100000,0)","v":-1100000},null,null,null,null,null,1300001,1330000,0,3,2,1,0]
[null,"その他扶養　16-18",{"$f":"'2給報'!AC18","v":0},{"$f":"C14*380000","v":0},"配偶者の合計所得",null,null,null,8500001,99999999,"A-1,950,000",{"$f":"ROUNDDOWN(D4-1950000,0)","v":-1950000},null,null,null,null,null,1330001,null,null,0,0,0,0]
[null,"（同居）",{"$f":"'2給報'!AJ18","v":0},{"$f":"C15*350000","v":0},{"$f":"'2給報'!Z32","v":0},{"$f":"S17*10000","v":0},null,null,null,null,null,null,null,null,{"$f":"IF(AND(N5<=E4,E4<=O5),P5,IF(AND(N6<=E4,E4<=O6),P6,IF(AND(N7<=E4,E4<=O7),P7,IF(AND(N8<=E4,E4<=O8),P8))))","v":38},null,{"$f":"IF(AND(N5<=E4,E4<=O5),Q5,IF(AND(N6<=E4,E4<=O6),Q6,IF(AND(N7<=E4,E4<=O7),Q7,IF(AND(N8<=E4,E4<=O8),Q8))))","v":48},null,{"$f":"IF(AND(R5<=E15,E15<=S5),U5,IF(AND(R6<=E15,E15<=S6),U6,IF(AND(R7<=E15,E15<=S7),U7,IF(AND(R8<=E15,E15<=S8),U8,IF(AND(R9<=E15,E15<=S9),U9,IF(AND(R10<=E15,E15<=S10),U10,IF(AND(R11<=E15,E15<=S11),U11)))))))","v":false},null,null,{"$f":"IF(AND(R5<=E15,E15<=S5),V5,IF(AND(R6<=E15,E15<=S6),V6,IF(AND(R7<=E15,E15<=S7),V7,IF(AND(R8<=E15,E15<=S8),V8,IF(AND(R9<=E15,E15<=S9),V9,IF(AND(R10<=E15,E15<=S10),V10,IF(AND(R11<=E15,E15<=S11),V11)))))))","v":false},{"$f":"IF(AND(R5<=E15,E15<=S5),W5,IF(AND(R6<=E15,E15<=S6),W6,IF(AND(R7<=E15,E15<=S7),W7,IF(AND(R8<=E15,E15<=S8),W8,IF(AND(R9<=E15,E15<=S9),W9,IF(AND(R10<=E15,E15<=S10),W10,IF(AND(R11<=E15,E15<=S11),W11)))))))","v":false},{"$f":"IF(AND(R5<=E15,E15<=S5),X5,IF(AND(R6<=E15,E15<=S6),X6,IF(AND(R7<=E15,E15<=S7),X7,IF(AND(R8<=E15,E15<=S8),X8,IF(AND(R9<=E15,E15<=S9),X9,IF(AND(R10<=E15,E15<=S10),X10,IF(AND(R11<=E15,E15<=S11),X11)))))))","v":false}]
[null,"障害特別",{"$f":"'2給報'!AM18","v":0},{"$f":"C16*400000","v":0},"新生命保険料金額",null,"旧生命保険料金額",null,null,null,{"$f":"IF(AND(D4<=J4),L4,IF(AND(I5<=D4,D4<=J5),L5,IF(AND(I6<=D4,D4<=J6),L6,IF(AND(I7<=D4,D4<=J7),L7,IF(AND(I8<=D4,D4<=J8),L8,IF(AND(I9<=D4,D4<=J9),L9,IF(AND(I10<=D4,D4<=J10),L10)))))))","v":0},{"$f":"IF(AND(I11<=D4,D4<=J11),L11,IF(AND(I12<=D4,D4<=J12),L12,IF(AND(I13<=D4,D4<=J13),L13,IF(AND(I14<=D4,D4<=J14),L14,IF(AND(I15<=D4),L15)))))","v":0},null,null,null,null,null,null,{"$f":"IF(AND(R12<=E15,E15<=S12),U12,IF(AND(R13<=E15,E15<=S13),U13,IF(AND(R14<=E15),U14)))","v":false},null,null,{"$f":"IF(AND(R12<=E15,E15<=S12),V12,IF(AND(R13<=E15,E15<=S13),V13,IF(AND(R14<=E15),V14)))","v":false},{"$f":"IF(AND(R12<=E15,E15<=S12),W12,IF(AND(R13<=E15,E15<=S13),W13,IF(AND(R14<=E15),W14)))","v":false},{"$f":"IF(AND(R12<=E15,E15<=S12),X12,IF(AND(R13<=E15,E15<=S13),X13,IF(AND(R14<=E15),X14)))","v":false}]
[null,"（普通）",{"$f":"'2給報'!AP17","v":0},{"$f":"C17*270000","v":0},{"$f":"'2給報'!J26","v":0},{"$f":"ROUNDDOWN(O29,0)","v":0},{"$f":"'2給報'!R26","v":0},{"$f":"ROUNDDOWN(Q29,0)","v":0},"所得税税率",null,null,null,null,null,null,null,null,null,{"$f":"S15+S16","v":0},null,null,{"$f":"V15+V16","v":0},{"$f":"W15+W16","v":0},{"$f":"X15+X16","v":0}]
[null,"社会保険料",{"$f":"'2給報'!C22:M22","v":0},{"$f":"C18","v":0},"新個人年金保険料の金額",null,"旧個人年金保険料の金額",null,1000,1950000,0.05,{"$f":"F7*0.05","v":-24000},null,"所得金額調整控除（子育て・介護世帯）"]
[null,"（小規模企業共済）",{"$f":"'2給報'!F21","v":0},"←上記の内数",{"$f":"'2給報'!AH26","v":0},{"$f":"ROUNDDOWN(O31,0)","v":0},{"$f":"'2給報'!AR26","v":0},{"$f":"ROUNDDOWN(Q31,0)","v":0},1950000,3300000,"10%-97500",{"$f":"F7*0.1-97500","v":-145500},null,{"$f":"IF(AND(C10+C14+C16+C24+C33=0),0,IF(AND(C10+C14+C16+C24+C33>=1),(D4-8500000)*0.1))","v":0}]
[null,"生命保険料控除",{"$f":"'2給報'!N21","v":0},{"$f":"C20","v":0},"介護医療保険料の金額",null,null,null,3300000,6950000,"20%-427500",{"$f":"F7*0.2-427500","v":-523500},null,{"$f":"IF(AND(N19<=0),0,IF(AND(N19>=1,N19<=150000),N19,IF(AND(N19>=150001),150000,)))","v":0}]
[null,"地震保険料控除",{"$f":"'2給報'!X21","v":0},{"$f":"C21","v":0},{"$f":"'2給報'!Z26","v":0},{"$f":"ROUNDDOWN(O42,0)","v":0},null,null,6950000,9000000,"23%-636000",{"$f":"F7*0.23-636000","v":-746400}]
[null,"医療費控除",null,{"$f":"C22","v":0},null,null,null,null,9000000,17420000,"33%-1536000",{"$f":"F7*0.33-1536000","v":-1694400}]
["住宅特別控除（税額控除）",null,{"$f":"'2給報'!AI21","v":0},null,"旧長期損害保険料の金額"]
["本人該当控除","特別障害",{"$f":"IF('2給報'!L42=\"〇\",1,0)","v":0},{"$f":"C24*400000","v":0},{"$f":"'2給報'!AR32","v":0},{"$f":"O44","v":0},null,null,null,null,{"$f":"IF(AND(I18<F7,F7<=J18),L18,IF(AND(I19<F7,F7<=J19),L19,IF(AND(I20<F7,F7<=J20),L20,IF(AND(I21<F7,F7<=J21),L21,IF(AND(I22<F7,F7<=J22),L22,IF(AND(I23<F7),L23))))))","v":false},{"$f":"K24-C23","v":0}]
[null,"普通障害",{"$f":"IF('2給報'!N42=\"〇\",1,0)","v":0},{"$f":"C25*270000","v":0},null,null,null,null,"生命保険料控除"]
[null,"老年者",null,{"$f":"IF(E3>10000000,0,C26*500000)","v":0},null,null,null,null,"旧生命",0,25000,"A",{"$f":"G17","v":0}]
[null,"寡婦",{"$f":"IF('2給報'!P42=\"〇\",1,0)","v":0},{"$f":"C27*270000","v":0},null,null,null,null,null,25001,50000,"A＊0.5＋12,500",{"$f":"ROUNDUP(G17*0.5+12500,0)","v":12500}]
[null,"ひとり親",{"$f":"IF('2給報'!R42=\"〇\",1,0)","v":0},{"$f":"C28*350000","v":0},null,null,null,null,null,50001,"以上","A＊0.25＋25,000",{"$f":"ROUNDUP(G17*0.25+25000,0)","v":25000},{"$f":"IF(AND(E17<=K26),E17,IF(AND(J27<=E17,E17<=K27),M27,IF(AND(J28<=E17),M28)))","v":0},{"$f":"IF(AND(E17<=K29),E17,IF(AND(J30<=E17,E17<=K30),M30,IF(AND(J31<=E17),M31)))","v":0}]
[null,null,{"$f":"'2給報'!T42","v":0},{"$f":"C29*270000","v":0},null,null,null,null,"旧個人",0,25000,"B",{"$f":"G19","v":0},{"$f":"IF(N28<=50000,N28,IF(50000<=N28,50000))","v":0},{"$f":"IF(O28<=50000,O28,IF(50000<=O28,50000))","v":0}]
[null,"勤労学生",{"$f":"IF('2給報'!V42=\"〇\",1,0)","v":0},{"$f":"C30*270000","v":0},null,null,null,null,null,25001,50000,"B＊0.5＋12,500",{"$f":"ROUNDUP(G19*0.5+12500,0)","v":12500}]
[null,"基礎控除",480000,null,null,null,null,null,null,50001,"以上","B＊0.25＋25,000",{"$f":"ROUNDUP(G19*0.25+25000,0)","v":25000}]
["控除額計",null,{"$f":"SUM(D8:D31)+C31","v":480000},null,null,null,null,null,"新生命",0,20000,"C",{"$f":"E17","v":0}]
[null,"16歳未満扶養親族",{"$f":"'2給報'!AG17","v":0},null,null,null,null,null,null,20001,40000,"C＊0.5＋10,000",{"$f":"ROUNDUP(E17*0.5+10000,0)","v":10000}]
[null,null,null,null,null,null,null,null,null,40001,"以上","C＊0.25＋20,000",{"$f":"ROUNDUP(E17*0.25+20000,0)","v":20000},{"$f":"IF(AND(E17<=K32),E17,IF(AND(J33<=E17,E17<=K33),M33,IF(AND(J34<=E17),M34)))","v":0},{"$f":"IF(AND(E19<=K35),E19,IF(AND(J36<=E19,E19<=K36),M36,IF(AND(J37<=E19),M37)))","v":0}]
[null,null,null,null,null,null,null,null,"新個人",0,20000,"D",{"$f":"E19","v":0},{"$f":"IF(N34<=40000,N34,IF(40000<=N34,40000))","v":0},{"$f":"IF(O34<=40000,O34,IF(40000<=O34,0))","v":0}]
[null,null,null,null,null,null,null,null,null,20001,40000,"D＊0.5＋10,000",{"$f":"ROUNDUP(E19*0.5+10000,0)","v":10000}]
[null,null,null,null,null,null,null,null,null,40001,"以上","D＊0.25＋20,000",{"$f":"ROUNDUP(E19*0.25+20000,0)","v":20000}]
[null,null,null,null,null,null,null,null,"介護",0,25000,"E",{"$f":"E21","v":0},{"$f":"IF(AND(E21<=K38),E21,IF(AND(J39<=E21,E21<=K39),L39,IF(AND(J40<=E21),L40)))","v":0}]
[null,null,null,null,null,null,null,null,null,25001,50000,"E＊0.5＋10,000",{"$f":"ROUNDUP(E24*0.5+10000,0)","v":10000},{"$f":"IF(N38<=40000,N38,IF(40000<=N38,0))","v":0}]
[null,null,null,null,null,null,null,null,null,50001,"以上","E＊0.25＋20,000",{"$f":"ROUNDUP(E24*0.25+20000,0)","v":20000}]
[null,null,null,null,null,null,null,null,"損害保険料控除"]
[null,null,null,null,null,null,null,null,"長期",0,10000,"A",{"$f":"E24","v":0},{"$f":"IF(E24<=K42,E24,M43)","v":0},{"$f":"IF(F27<=K44,F27,M45)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"+K42+1","v":10001},"以上","A＊0.5＋5,000",{"$f":"E24*0.5+5000","v":5000},{"$f":"IF(N42<=15000,N42,15000)","v":0},{"$f":"IF(O42<=3000,O42,IF(3000<=O42,3000))","v":0}]
[null,null,null,null,null,null,null,null,"地震",0,2000,"B*0.5",{"$f":"E22*0.5","v":0},null,{"$f":"IF(N43+O43<=15000,N43+O43,IF(15000<=N43+O43,15000))","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"+K44+1","v":2001},"以上","B＊0.5＋1,000",{"$f":"0*0.5+1000","v":1000}]