{"text_format":"1","workbook":"xlsx","n_sheets":16,"sheets":["説明書","計算シート","印字要求","収支内訳書（表）","収支内訳書（表）1","収支内訳書（裏）","収支内訳書（裏）１","償却資産明細書(入力)","耐用年数表","専従者控除シート","新償却資産計算","償却資産明細書(印刷)","償却率 (H20まで)","償却率 (H21から)","償却率","償却率１００"],"not_rendered":{"charts":0,"images":8,"macros":1,"external_links":0,"defined_names":12,"comments":4,"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":"説明書","index":0,"n_rows":125,"n_cols":10,"rows_kept":125,"cut":false,"hidden":false,"merged":[[86,4,86,8],[0,1,1,6],[1,7,1,8],[0,7,0,8]]}
[null,"農業収支計算ソフト",null,null,null,null,null,"ver.3.4"]
[null,null,null,null,null,null,null,"東近江市版",null,"※シート保護解除のパスワードは公開しておりません。"]
[]
["令和",5,"年分の収支内訳書を作成します。"]
[]
[]
[]
["         この計算ソフトは、領収書や請求書などから取引金額などを直接入力する方法で、「収支内訳"]
["      書」が作成できるようになっています。"]
["     "]
["　　　　全ての事例について正しく計算できない可能性があります。そのことを了解の上、ご利用ください。"]
["         ※Excel 2007 以降をお使いの場合、「マクロを有効」または「コンテンツの有効化」をクリックして"]
["         　 ご利用ください。"]
["         ※Excel 2007 以降をお使いの場合、データ保存時の「互換性チェック」において「機能の重大な"]
["　　　　　 損失」等の表示が出ますが、計算に問題はありませんので「続行」してください。"]
[]
["     １．ソフト構成内容",null,"【（３）を印刷して申告書に添付して提出してください。】"]
["（１）","説明書",null,null,null,"（２）","計算シート"]
["（３）","収支内訳書（表）（裏）",null,null,null,"（４）","償却資産明細書（入力）"]
["（５）","耐用年数表",null,null,null,"（６）","専従者控除シート"]
[]
["     ２．使用方法"]
["（１）","「計算シート」"]
[]
[null,"●日付の入力は、９月１８日の場合   ９／1８   と入力してください。"]
[null,"●摘要欄に取引先、取引の内容を入力してください。"]
[null,"●収入・支出の別、科目を（リストから）選択してください。"]
[null,"●収入金額または支出金額を入力してください。"]
[null,"●農作物等の棚卸高については「計算シート」の収入金額表および経費表の棚卸期首・期"]
[null,"　末欄、育成費用欄で直接入力してください。"]
[null,"●行数が足りない場合は、同じ費目などをまとめて入力してください。"]
[null,"●入力した経費に家事上の経費（家事費）が含まれている場合は、経費の科目別に家事費"]
[null,"　の金額をマイナス入力して下さい。"]
[null,"●収支内訳書の経費に無い科目がある場合は経費欄（ヨ）～（ソ）へ適宜入力してください。"]
[null,"●科目名を変更したときは、計算シートの「科目（ヨ～ソ）」を「新しく作成した科目」に選択し"]
[null,"　直してください。"]
[]
["（２）","「収支内訳書（表）」について"]
[null,"●雇人費・小作料・賃借料があれば該当欄に内容を記入してください。"]
[null,"　（雇人費の合計金額は表示されます。）"]
[null,"●肉用牛について特例の適用を受けている場合も該当欄に記入してください。"]
[]
["（３）","「収支内訳書（裏）」について"]
[null,"●「収入金額の明細欄」の水稲、茶、麦、大豆、野菜、果実の販売金額・家事消費等の合計"]
[null,"　金額、棚卸金額、雑収入、育成費用の合計金額は、計算シートに入力することで自動で"]
[null,"　表示されます。"]
[null,"●計算シートに入力した収入金額は、「収入金額の明細欄」においては全て田畑に転記され"]
[null,"　ます。特殊施設で計上する場合は手修正をお願いします。"]
[null,"●それ以外の内容で該当がある場合は、それぞれ該当欄に記入してください。"]
[null,"　（特殊施設、畜産物その他欄は自動計算には対応していません。）"]
["（４）","減価償却費の計算"]
[null,"●購入価格１０万円（平成１０年分以前は２０万円）以上の機械などは、"]
[null,"　をクリックして入力してください。"]
[null,"●資産名、数量、購入年月、取得価格、耐用年数、事業専用割合を入力すると、減価償却費、"]
[null,"　未償却残高を計算します。"]
[null,"●購入価額が１０万円以上２０万円未満の資産については、一括償却資産として３年間で償却"]
[null,"　することが可能です。その場合、シートの一括償却欄の　　　　をクリックして『一括償却資産』"]
[null,"　を選択してください。"]
[null,"●減価償却資産の数が７つまでの場合は、収支内訳書（裏）に記載され、８つ以上ある場合は"]
[null,"　別紙として、償却資産明細書が合わせて出力されます。"]
[null,"●平成２０年度の税制改正で、農業用機械および設備の耐用年数が全て７年に変更となりまし"]
[null,"　た。"]
[null,"●平成２０年１２月までに取得した資産については、必ず新旧両方の耐用年数を入力してくださ"]
[null,"　い。"]
[null,"●営農組合等から配分された減価償却費は、計算シートから入力してください。経費欄（ヨ）～"]
[null,"　（ソ）に「減価償却費（営農組合分）」等として入力してください。"]
[]
["（５）","専従者控除の計算"]
[null,"●家族のうち、６か月以上農業に従事している人がいる場合で専従者控除の適用を受ける場合"]
[null,"　は、「計算シート」の「支出合計表」欄の                                  をクリックして 「専従者控除シ"]
[null,"　－ト」に専従者の人数を入力してください。"]
[null,"●専従者が配偶者の場合は、【配偶者を専従者にしていますか】欄で",null,null,null,null,null,"　　　をクリックし「○」"]
[null,"　を選択入力してください。"]
[null,"●事業専従者の氏名等は「専従者控除シート」で入力してください。収支内訳書に転記されます。"]
[]
[null,"●事業専従者は、他の親族の配偶者控除・ 配偶者特別控除又は扶養控除の対象とすることが"]
[null,"　できません。"]
[]
["（６）","「収支内訳書（表）・（裏）」の提出"]
[null,"●印刷した 「収支内訳書（表）・（裏）」に住所・氏名を記入し、押印の上、申告書に添付して提出"]
[null,"　してください。"]
[null,"●「計算シート」、「収支内訳書」は、写しを作成して、ご自分で５年間保管してください。"]
[null,"●お使いのプリンタで印刷しきれない場合（収支内訳書が２ページになってしまう）は、ファイルの"]
[null,"　ページ設定から拡大縮小印刷の設定を変更してください。"]
[]
[]
[null,null,null,null,"東近江市税務部市民税課"]
[]
[null,"(履歴)"]
[null,"2013.12.16"," ver.1.0"]
[null,"2013.12.26"," ver.1.1","○ 償却資産の耐用年数表を一部修正"]
[null,"2014.01.10"," ver.1.2","○ 収支内訳書（裏）、減価償却費（別紙）：印刷設定を変更（改ページ設定）"]
[null,null,null,"○ 計算シートに入力した収入の内容が収支内訳書（裏）収入金額の明細に反映"]
[null,null,null,"    するようにしました。"]
[null,null,null,"○ シート見出しを表示させました。"]
[null,null,null,"○ 事業専従者の氏名等については、「専従者控除シート」で入力するようにしました。"]
[null,"2014.01.14"," ver.1.3","○ H22.23.24年中に取得した資産で耐用年数が新と旧で異なる場合、未償却残高"]
[" ",null,null,"    の計算結果が異なる不具合を修正"]
[null,null,null,"○ 平成21年１月以降に取得した資産については、旧（見直し前）の耐用年数を"]
[null,null,null,"    入力しなくても計算ができるように修正"]
[null,"2014.01.21"," ver.1.4","○ 収入の項目に「果実」を追加"]
[null,"2014.01.31"," ver.1.5","○ 償却資産の耐用年数入力において、旧耐用年数の入力が必要な場合は、"]
[null,null,null,"    セルに色が付くように改善"]
[null,null,null,"○ 計算シートの行数を増やしました。"]
[null,null,null,"○ その他軽微修正"]
[null,"2014.02.12"," ver.1.6","○ 一括償却資産の計算において事業専用割合を入力しないと必要経費算入額が"]
[null,null,null,"　　表示されない不具合を修正"]
[null,"2014.02.18"," ver.2.0","○ 計算シートの入力方法を変更しました。"]
[null,null,null,"　　「日付順に並び替える」の不具合が解消しました。"]
[null,null,null,"　　コピー、貼り付けなどのデータ加工が容易になりました。"]
[null,null,null,"　　（データ入力は少し不便になりますがご了承ください）"]
[null,"2014.02.20"," ver.2.1","○ 償却資産における必要経費算入額が条件によっては1円の誤差が出る不具合を"]
[null,null,null,"　　修正しました。（1月に軽トラックを取得し、取得価格が4の倍数の場合、償却最終年"]
[null,null,null,"　　で1円の誤差が出ていました。）"]
[null,"2014.03.20"," ver.2.2","○ 計算シート摘要欄の初期設定を「中央揃え」から「左揃え」、「縮小して全体表示」に変更。"]
[null,null,null,"　　計算シートのセルの書式設定が可能になりました。"]
[null,null,null,"○ その他軽微修正"]
[null,"2017.07.19"," ver.2.4","○ 収支内訳書（表）のシートを保護"]
[null,null,null,"○ 説明書の「収支内訳書（裏）」について欄に「(特殊施設、畜産物その他欄は自動計算には対応していません。）」を追記。"]
[null,"2019.12.09"," ver.3.0","○ 元号「令和」に対応しました。"]
[]
[null,"2020.1.22"," ver.3.1","〇 収支内訳書（裏）シートの減価償却費の計算（耐用年数）の表示の不具合を修正しました。"]
[null,"2020.2.1"," ver.3.2","〇 計算シートの日付欄印刷時の不具合を修正しました。"]
[null,"2020.2.14"," ver.3.3","〇 収支内訳書（裏）「印刷」ボタンの不具合を修正しました。"]
[null,"2022.12.12"," ver.3.4","〇 説明書の文言等軽微な修正"]

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[]
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[]
[null,null,"住　　所","東近江市八日市緑町１０番５号"]
[null,null,"氏　　名","東近江　太郎"]
[null,null,"フリガナ","ヒガシオウミ　タロウ"]
[null,null,"電話番号","0505-801-5604",null,null,null,null,{"$f":"説明書!H1","v":"ver.3.4"},null,null,null,"収入"]
[null,null,null,null,null,null,null,null,null,null,null,null,"支出"]
["    各経費で家事費が含まれている場合は、該当項目の家事費を減算入力してください。 \n         （農産物等棚卸 は直接右の表に入力してください。減価償却費・専従者控除は別シートにより入力してください。）",null,null,null,null,null,"収入金額"]
[]
["日付","摘要","収入・支出の別","科　目","金額",null,"収入科目",null,"合計",null,null,1,"水稲（販売金額）",{"$f":"SUMIF($D$12:$D$346,M11,$E$12:$E$346)","v":0}]
[null,null,null,null,null,null,"販     売     金     額","①",{"$f":"N11+N13+N15+N17+N19+N21","v":0},null,null,2,"水稲（家事消費）",0]
[null,null,null,null,null,null,"家 事 ･ 事 業 消 費","②",{"$f":"N12+N14+N16+N18+N20+N22","v":0},null,null,3,"茶（販売金額）",{"$f":"SUMIF($D$12:$D$346,M13,$E$12:$E$346)","v":0}]
[null,null,null,null,null,null,"雑         収        入","③",{"$f":"SUMIF($D$12:$D$346,M23,$E$12:$E$346)","v":0},null,null,4,"茶（家事消費）",0]
[null,null,null,null,null,null,"農産物の棚卸　期首",null,null,null,null,5,"麦（販売金額）",0]
[null,null,null,null,null,null,"農産物の棚卸　期末",null,null,null,null,6,"麦（家事消費）",0]
[null,null,null,null,null,null,"合        計","⑦",{"$f":"I12+I13+I14-I15+I16","v":0},null,null,7,"大豆（販売金額）",0]
[null,null,null,null,null,null,"   農産物の棚卸は家事消費として計上したものは省略できます。販売用の米や消費期間が比較的長いジャガイモなどの在庫がある場合に記載してください。",null,null,null,null,8,"大豆（家事消費）",0]
[null,null,null,null,null,null,null,null,null,null,null,9,"野菜（販売金額）",0]
[null,null,null,null,null,null,null,null,null,null,null,10,"野菜（家事消費）",0]
[null,null,null,null,null,null,"経費",null,null,null,null,11,"果実（販売金額）",0]
[null,null,null,null,null,null,"経費科目",null,"合計",null,null,12,"果実（家事消費）",0]
[null,null,null,null,null,null,"雇       人       費","⑧",{"$f":"SUMIF($D$12:$D$346,M24,$E$12:$E$346)","v":0},null,null,13,"雑収入",0]
[null,null,null,null,null,null,"小 作 料 ･ 賃 借 料","⑨",{"$f":"SUMIF($D$12:$D$346,M25,$E$12:$E$346)","v":0},null,null,14,"雇人費",0]
[null,null,null,null,null,null,"減   価   償   却  費","⑩",{"$f":"'償却資産明細書(入力)'!W29","v":0},null,null,15,"小作料･賃借料",0]
[null,null,null,null,null,null,"貸        倒        金","⑪",{"$f":"SUMIF($D$12:$D$346,M26,$E$12:$E$346)","v":0},null,null,16,"貸倒金",0]
[null,null,null,null,null,null,"利  子  割  引  料","⑫",0,null,null,17,"利子割引料",0]
[null,null,null,null,null,null,"租    税    公    課","イ",0,null,null,18,"租税公課",0]
[null,null,null,null,null,null,"種        苗        費","ロ",0,null,null,19,"種苗費",0]
[null,null,null,null,null,null,"素        畜        費","ハ",0,null,null,20,"素畜費",0]
[null,null,null,null,null,null,"肥        料        費","二",0,null,null,21,"肥料費",0]
[null,null,null,null,null,null,"飼        料        費","ホ",0,null,null,22,"飼料費",0]
[null,null,null,null,null,null,"農        具        費","ヘ",0,null,null,23,"農具費",0]
[null,null,null,null,null,null,"農  薬  ･  衛 生 費","ト",0,null,null,24,"農薬･衛生費",0]
[null,null,null,null,null,null,"諸    材    料    費","チ",0,null,null,25,"諸材料費",0]
[null,null,null,null,null,null,"修        繕        費","リ",0,null,null,26,"修繕費",0]
[null,null,null,null,null,null,"動   力   光   熱   費","ヌ",0,null,null,27,"動力光熱費",0]
[null,null,null,null,null,null,"作  業  用  衣  料  費","ル",0,null,null,28,"作業用衣料費",0]
[null,null,null,null,null,null,"農  業  共  済  掛  金","ヲ",0,null,null,29,"農業共済掛金",0]
[null,null,null,null,null,null,"荷 造 運 賃 手 数 料","ワ",0,null,null,30,"荷造運賃手数料",0]
[null,null,null,null,null,null,"土   地   改   良   費","カ",0,null,null,31,"土地改良費",0]
[null,null,null,null,null,null,"ヨ","ヨ",0,null,null,32,{"$f":"IF(G42=\"\",\"\",G42)","v":"ヨ"},0]
[null,null,null,null,null,null,"タ","タ",0,null,null,33,{"$f":"IF(G43=\"\",\"\",G43)","v":"タ"},0]
[null,null,null,null,null,null,"レ","レ",0,null,null,34,{"$f":"IF(G44=\"\",\"\",G44)","v":"レ"},0]
[null,null,null,null,null,null,"ソ","ソ",0,null,null,35,{"$f":"IF(G45=\"\",\"\",G45)","v":"ソ"},0]
[null,null,null,null,null,null,"そ   の   他   雑   費","ツ",0,null,null,null,"その他雑費",0]
[]
[null,null,null,null,null,null,"農産物以外棚卸期首","ネ"]
[null,null,null,null,null,null,"農産物以外棚卸期末","ナ"]
[null,null,null,null,null,null,"経費差引の育成費用","ラ"]
[null,null,null,null,null,null,"小計","⑭",{"$f":"SUM(I23:I48)-I49-I50","v":0}]
[null,null,null,null,null,null,"「農産物以外棚卸」は肥料・農薬などの年末の貯蔵品を記載しますが毎年同程度の棚卸は省略することができます。"]
[]
[]
[null,null,null,null,null,null,"専従者控除前所得","⑮",{"$f":"I17-I51","v":0}]
[null,null,null,null,null,null,"専   従   者  控   除","⑯",{"$f":"専従者控除シート!B8","v":0}]
[null,null,null,null,null,null,"所    得    金    額","⑰",{"$f":"I55-I56","v":0}]
[]
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["    令和   年    月    日提出"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"専従者控除シート!L22","v":0}]
[]
[null,null,null,null,null,"飼料費",null,null,null,"ホ",null,{"$f":"印字要求!I35","v":""},null,{"$f":"印字要求!J35","v":""},null,{"$f":"印字要求!K35","v":""},null,{"$f":"印字要求!L35","v":""},null,{"$f":"印字要求!M35","v":""},null,{"$f":"印字要求!N35","v":""},null,{"$f":"印字要求!O35","v":""},null,{"$f":"印字要求!P35","v":""},null,null,"専従者控除前の所得金額",null,null,null,null,null,null,null,null,null,null,"⑮",null,null,{"$f":"IF(印字要求!F34<-999999,印字要求!AB35,印字要求!S35)","v":""},null,{"$f":"印字要求!AC35","v":""},null,{"$f":"印字要求!U35","v":""},null,{"$f":"印字要求!V35","v":""},null,{"$f":"印字要求!W35","v":""},null,{"$f":"印字要求!X35","v":""},null,{"$f":"印字要求!Y35","v":""},null,{"$f":"IF(印字要求!F34=0,0,印字要求!Z35)","v":0},null,null,null,null,null,null,"(",{"$f":"専従者控除シート!C22","v":0},null,"歳)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(⑦－⑭)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"専従者控除シート!B23","v":0},null,null,null,null,null,null,null,{"$f":"専従者控除シート!E23","v":0},null,{"$f":"専従者控除シート!L23","v":0}]
[]
[]
[null,null,null,null,null,"農具費",null,null,null,"ヘ",null,{"$f":"印字要求!I37","v":""},null,{"$f":"印字要求!J37","v":""},null,{"$f":"印字要求!K37","v":""},null,{"$f":"印字要求!L37","v":""},null,{"$f":"印字要求!M37","v":""},null,{"$f":"印字要求!N37","v":""},null,{"$f":"印字要求!O37","v":""},null,{"$f":"印字要求!P37","v":""},null,null,"専従者控除",null,null,null,null,null,null,null,null,null,null,"⑯",null,null,{"$f":"印字要求!S37","v":""},null,{"$f":"印字要求!T37","v":""},null,{"$f":"印字要求!U37","v":""},null,{"$f":"印字要求!V37","v":""},null,{"$f":"印字要求!W37","v":""},null,{"$f":"印字要求!X37","v":""},null,{"$f":"印字要求!Y37","v":""},null,{"$f":"印字要求!Z37","v":""},null,null,null,null,null,null,"(",{"$f":"専従者控除シート!C23","v":0},null,"歳)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"専従者控除シート!B24","v":0},null,null,null,null,null,null,null,{"$f":"専従者控除シート!E24","v":0},null,{"$f":"専従者控除シート!L24","v":0}]
[]
[]
[null,null,null,null,null,"農薬",null,"費",null,"ト",null,{"$f":"印字要求!I39","v":""},null,{"$f":"印字要求!J39","v":""},null,{"$f":"印字要求!K39","v":""},null,{"$f":"印字要求!L39","v":""},null,{"$f":"印字要求!M39","v":""},null,{"$f":"印字要求!N39","v":""},null,{"$f":"印字要求!O39","v":""},null,{"$f":"印字要求!P39","v":""},null,null,"所得金額",null,null,null,null,null,null,null,null,null,null,"⑰",null,null,{"$f":"IF(印字要求!F38<-999999,印字要求!AB39,印字要求!S39)","v":""},null,{"$f":"印字要求!AC39","v":""},null,{"$f":"印字要求!U39","v":""},null,{"$f":"印字要求!V39","v":""},null,{"$f":"印字要求!W39","v":""},null,{"$f":"印字要求!X39","v":""},null,{"$f":"印字要求!Y39","v":""},null,{"$f":"IF(印字要求!F38=0,0,印字要求!Z39)","v":0},null,null,null,null,null,null,"(",{"$f":"専従者控除シート!C24","v":0},null,"歳)"]
[null,null,null,null,null,"衛生",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(⑮－⑯)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"専従者控除シート!B25","v":0},null,null,null,null,null,null,null,{"$f":"専従者控除シート!E25","v":0},null,{"$f":"専従者控除シート!L25","v":0}]
[]
[]
[null,null,null,null,null,"諸材料費",null,null,null,"チ",null,{"$f":"印字要求!I41","v":""},null,{"$f":"印字要求!J41","v":""},null,{"$f":"印字要求!K41","v":""},null,{"$f":"印字要求!L41","v":""},null,{"$f":"印字要求!M41","v":""},null,{"$f":"印字要求!N41","v":""},null,{"$f":"印字要求!O41","v":""},null,{"$f":"印字要求!P41","v":""},null,null,"⑰のうち、肉用牛について",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(",{"$f":"専従者控除シート!C25","v":0},null,"歳)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"特例の適用を受ける金額"]
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[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"－１－",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"説明書!H1","v":"ver.3.4"}]
[]
[]
[null,null,null,"小作料"]
[null,null,null,"賃耕料"]
[null,null,null,"機械等の賃料"]

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[null,null,null,null,null,null,null,null,null,null,null,null,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 A 0 3 1 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"あなたの本年分の農業所得の金額の計算内容をこの表に記載して確定申告書に添付してください。"]
[null,null,null,null,null,null,null,null,{"$f":"\"平成\"&計算シート!C2&\"年分　収 支 内 訳 書 (農業所得用）\"","v":"平成5年分　収 支 内 訳 書 (農業所得用）"}]
[null,null,null,null,null,null,null,null,null,"住　所",null,{"$f":"IF(計算シート!D4=\"\",\"\",計算シート!D4)","v":"東近江市八日市緑町１０番５号"},null,null,null,null,null,null,null,null,"業種名",null,null,null,null,null,null,"依頼税理士等","事務所\n所在地",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"小作料"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"賃借料"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"農園名",null,null,null,null,null,null,null,"氏　名"]
[null,null,null,null,null,null,null,null,null,"フリガナ\n氏　名",null,{"$f":"IF(計算シート!D6=\"\",\"\",計算シート!D6)","v":"ヒガシオウミ　タロウ"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(計算シート!D5=\"\",\"\",計算シート!D5)","v":"東近江　太郎"},null,null,null,null,null,"印",null,null,"電　話\n番　号",null,{"$f":"IF(計算シート!D7=\"\",\"\",計算シート!D7)","v":"0505-801-5604"},null,null,null,null,null,"電　話\n番　号"]
[]
[]
[]
[null,"平成　　年　　月　　日提出 ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"計算シート!C2","v":5},null,null,null,"番号"]
[null,null,null,null,null,null,null,null,null,null,"  (自　　月　　日　至　　月　　日）",null,null,null,null,null,null,null,null,"○雇人費の内訳"]
[null,"科　　　目",null,null,null,null,null,"　金      　額　   (円)","科　　　目",null,null,null,null,"　金      　額　   (円)",null,null,null,null,null,"氏名･住所又は作業名",null,null,null,null,"日数",null,"現　　金",null,null,null,null,"合　　計",null,null,null,null,null,"源泉徴収税額"]
[null,"収　入　金　額","販 売 金 額",null,null,null,"①",{"$f":"計算シート!I12","v":0},"経　　　　　費","そ　の　他　の　経　費","修  繕  費",null,null,"リ",{"$f":"計算シート!I36","v":0},null,null,null,null,null,null,null,null,null,null,null,"現　　物"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"延　　日",null,null,null,null,"円",null,null,null,null,null,"円",null,null,null,null,null,"円"]
[null,null,"家事・事業消費",null,null,null,"②",{"$f":"計算シート!I13","v":0},null,null,"動力光熱費",null,null,"ヌ",{"$f":"計算シート!I37","v":0}]
[]
[null,null,"雑  収  入",null,null,null,"③",{"$f":"計算シート!I14","v":0},null,null,"   作業用衣料費   ",null,null,"ル",{"$f":"計算シート!I38","v":0}]
[]
[null,null,"小計（①+②+③）",null,null,null,"④",{"$f":"H15+H17+H19","v":0},null,null,"農業共済掛金",null,null,"ヲ",{"$f":"計算シート!I39","v":0}]
[]
[null,null,"農産物の\n棚 卸 高",null,"期 首","期首","⑤",{"$f":"計算シート!I15","v":0},null,null,"荷造運賃手数料",null,null,"ワ",{"$f":"計算シート!I40","v":0}]
[]
[null,null,null,null,"期 末","期末","⑥",{"$f":"計算シート!I16","v":0},null,null,"土地改良費",null,null,"カ",{"$f":"計算シート!I41","v":0}]
[]
[null,null,"計（④-⑤+⑥）",null,null,null,"⑦",{"$f":"H21-H23+H25","v":0},null,null,"ライスセンター",null,null,"ヨ",{"$f":"計算シート!I42","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"計",null,null,null,null,null,null,{"$f":"AA16+AA20+AA24","v":0},null,null,null,null,"⑧"]
[null,"経　　　　　費","雇  人  費",null,null,null,"⑧",{"$f":"計算シート!I23","v":0},null,null,"生産組合",null,null,"タ",{"$f":"計算シート!I43","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"H29","v":0},null,null,null,null,null,{"$f":"SUM(AL17:AQ27)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AA18+AA22+AA26","v":0}]
[null,null,"小作料・賃借料",null,null,null,"⑨",{"$f":"計算シート!I24","v":0},null,null,"作業委託料等",null,null,"レ",{"$f":"計算シート!I44","v":0}]
[]
[null,null,"減価償却費",null,null,null,"⑩",{"$f":"計算シート!I25","v":0},null,null,"盛  費  等",null,null,"ソ",{"$f":"計算シート!I45","v":0},null,null,null,null,"○小作料･賃借料の内訳"]
[null,null,"貸  倒  金",null,null,null,"⑪",{"$f":"計算シート!I26","v":0},null,null," 雑       費",null,null,"ツ",{"$f":"計算シート!I46","v":0},null,null,null,null,"支払先の住所･氏名",null,null,null,null,null,null,null,"小作・賃借料の別",null,null,null,"面積・数量",null,null,null,null,"支  払  額"]
[null,null,"利子割引料",null,null,null,"⑫",{"$f":"計算シート!I27","v":0},null,null,"農産物\n以外の\n棚卸高","期 首",null,"ネ",{"$f":"計算シート!I48","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,"円"]
[null,null,"そ\nの\n他\nの\n経\n費","租税公課",null,null,"イ",{"$f":"計算シート!I28","v":0},null,null,null,"期 末",null,"ナ",{"$f":"計算シート!I49","v":0}]
[null,null,null,"種 苗 費",null,null,"ロ",{"$f":"計算シート!I29","v":0},null,null,"経費から差し引く果\n樹牛馬等の育成費用",null,null,"ラ",{"$f":"計算シート!I50","v":0},null,null,null,null,"○事業専従者の氏名等"]
[null,null,null,"素 畜 費",null,null,"ハ",{"$f":"計算シート!I30","v":0},null,null,"　小計　(イからネまでの計-ナ-ラ）",null,null,"⑬",{"$f":"H36+H37+H38+H39+H40+H41+H42+H43+O15+O17+O19+O21+O23+O25+O27+O29+O31+O33+O34+O35-O36-O37","v":0},null,null,null,null,"氏　　　　名 （年齢）  ",null,null,null,null,null,"続　柄",null,"従事月数"]
[null,null,null,"肥 料 費",null,null,"ニ",{"$f":"計算シート!I31","v":0},null,"経   費   計\n（⑧から⑫までの計＋⑬）",null,null,null,"⑭",{"$f":"H29+H31+H33+H34+H35+O38","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"月"]
[null,null,null,"飼 料 費",null,null,"ホ",{"$f":"計算シート!I32","v":0},"専従者控除前の所得金額\n(⑦－⑭）",null,null,null,null,"⑮",{"$f":"H27-O39","v":0}]
[null,null,null,"農 具 費",null,null,"へ",{"$f":"計算シート!I33","v":0},"専　従　者　控　除",null,null,null,null,"⑯",{"$f":"計算シート!I56","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,"【税務署整理欄】"]
[null,null,null,"農薬・衛生費",null,null,"ト",{"$f":"計算シート!I34","v":0},"所得金額 (⑮－⑯）",null,null,null,null,"⑰",{"$f":"O40-O41","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,"B"]
[null,null,null,"諸材料費",null,null,"チ",{"$f":"計算シート!I35","v":0},"⑰のうち、肉用牛について\n特例の適用を受ける金額",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"延べ従\n事月数",null,null,null,null,null,null,null,99]
[]
[null,"－１－"]
[]
[]
[]
[]
[null,null,null,"小作料"]
[null,null,null,"賃借料"]

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[]
["○収入金額の明細"]
[]
["農産物等の\n種類品名等",null,"作付面積",null,"販売金額",null,null,null,null,null,"家事消費",null,"農    産    物    の    棚    卸    高",null,null,null,null,null,null,null,null,null,null,null,null,null,"農産物等の\n種類品名等",null,null,"作付面積",null,"販売金額",null,null,null,null,null,"家事消費",null,null,"農    産    物    の    棚    卸    高"]
[null,null,"飼  育",null,null,null,null,null,null,null,"事業消費",null,"期          首",null,null,null,null,"期          末",null,null,null,null,null,null,null,null,null,null,null,"飼  育",null,null,null,null,null,null,null,"事業消費",null,null,"期          首",null,null,null,null,null,null,null,null,null,"期          末"]
[null,null,"頭羽数",null,null,null,null,null,null,null,"金□□額",null,"数  量",null,null,"金    額",null,"数  量",null,null,"金    額",null,null,null,null,null,null,null,null,"頭羽数",null,null,null,null,null,null,null,"金□□額",null,null,"数  量",null,null,null,null,"金    額",null,null,null,null,"数  量",null,null,null,"金    額"]
["田       畑",null,null,"ａ",null,null,null,null,null,"円",null,"円",null,null,"㎏",null,"円",null,null,"㎏",null,null,null,null,"円",null,"特殊施設",null,null,null,"㎡",null,null,null,null,null,"円",null,null,"円",null,null,null,null,"㎏",null,null,null,null,"円",null,null,null,"㎏",null,null,"円"]
[]
[null,"水稲",null,null,{"$f":"計算シート!N11","v":0},null,null,null,null,null,{"$f":"計算シート!N12","v":0}]
[]
[null,"麦",null,null,{"$f":"計算シート!N15","v":0},null,null,null,null,null,{"$f":"計算シート!N16","v":0}]
[]
[null,"大豆",null,null,{"$f":"計算シート!N17","v":0},null,null,null,null,null,{"$f":"計算シート!N18","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ｂ",null,null,null,{"$f":"SUM(AF8:AK12)","v":0},null,null,null,null,null,{"$f":"SUM(AL8:AN12)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(AT8:AX12)","v":0},null,null,null,null,null,null,null,null,{"$f":"SUM(BC8:BE12)","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,"小  計"]
[null,"野菜",null,null,{"$f":"計算シート!N19","v":0},null,null,null,null,null,{"$f":"計算シート!N20","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"農 産 物 計",null,null,"耕作面積","ａ",{"$f":"E28+AF13","v":0},null,null,null,null,null,{"$f":"K28+AL13","v":0},null,null,null,null,null,null,null,"⑤",null,null,null,null,null,null,null,null,"⑥"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Ａ＋Ｂ)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"計算シート!I15","v":0},null,null,null,null,null,null,null,null,{"$f":"計算シート!I16","v":0}]
[null,"茶",null,null,{"$f":"計算シート!N13","v":0},null,null,null,null,null,{"$f":"計算シート!N14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"畜産物その他",null,null,null,"頭羽",null,null,null,null,null,null,null,null,null,"雑収入の内訳",null,"区          分",null,null,null,null,null,null,null,null,null,null,null,"金    額"]
[]
[null,"果実",null,null,{"$f":"計算シート!N21","v":0},null,null,null,null,null,{"$f":"計算シート!N22","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,"円"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ｃ",null,null,null,{"$f":"SUM(AF19:AK24)","v":0},null,null,null,null,null,{"$f":"SUM(AL19:AN24)","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,"小  計"]
[null,"Ａ",null,null,{"$f":"SUM(E8:J27)","v":0},null,null,null,null,null,{"$f":"SUM(K8:L27)","v":0},null,null,null,null,{"$f":"SUM(P8:Q27)","v":0},null,null,null,null,{"$f":"SUM(U8:Y27)","v":0},null,null,null,null,null,"合 □ □ 計",null,null,null,null,"①",null,null,null,null,null,"②",null,null,null,null,"合          計",null,null,null,null,null,null,null,null,null,null,null,"③"]
[]
[null,"小  計",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Ａ＋Ｂ＋Ｃ)",null,null,null,null,{"$f":"AF16+AF25","v":0},null,null,null,null,null,{"$f":"AL16+AL25","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"計算シート!I14","v":0}]
[]
["○減価償却費の計算"]
[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"本年中",null,null,"本年分の",null,null,null,"特□□□別",null,null,null,null,"本年分の",null,null,null,null,null,"事業専",null,"本年分の必要",null,null,null,null,null,null,"未償却残高"]
["の 名 称 等",null,null,"又 は",null,null,"(成熟)",null,null,null,"取 得 価 額",null,null,"償却の基礎",null,null,null,null,null,"償却率",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"摘      要"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"の償却",null,null,"普通償却費",null,null,null,null,null,null,null,null,"償却費合計",null,null,null,null,null,null,null,"経費算入額"]
["(繰延資産を含む)",null,null,"数 量",null,null,"年 月",null,null,null,null,null,null,"になる金額",null,null,"方 法",null,"年 数"]
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["計",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(K61=\"\",\"\",K61*0.9)","v":""},null,null,null,null,null,null,null,null,null,null,{"$f":"'償却資産明細書(入力)'!Q29","v":0},null,null,null,null,null,null,null,null,{"$f":"'償却資産明細書(入力)'!T29","v":0},null,null,null,null,null,null,null,"⑩",null,null,null,null,null,null,{"$f":"'償却資産明細書(入力)'!X29","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'償却資産明細書(入力)'!W29","v":0}]
[]
["○果樹・牛馬等の育成費用の計算(販売用の牛馬、受託した牛馬は除きます。)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"◎本年中における特殊事情"]
[]
["果樹・牛馬等",null,"取得･生産",null,null,"イ",null,null,null,null,null,"育     成     費     用     の     明     細",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ト",null,null,null,null,"チ",null,null,null,null,null,"ロ、ハ、ホの"]
[null,null,null,null,null,"前 年 か ら",null,null,null,null,null,"ロ本 年 中 の",null,null,"ハ本 年 中 の",null,"ニ",null,null,"ホ 育成中の果",null,null,null,null,"ヘ 本年に取得",null,null,null,"本年中に成",null,null,null,null,"翌 年 へ の"]
[null,null,"･定植等",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,"欄の金額の"]
["の   名   称",null,null,null,null,null,null,null,null,null,null,"種苗費、種付",null,null,"肥料、農薬等",null,"小    計",null,null,"樹等から生じ",null,null,null,null,"価額に加算する",null,null,null,"熟したものの",null,null,null,null,"繰  越  額"]
[null,null,"の年月日",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"計 算 方 法"]
[null,null,null,null,null,"の 繰 越 額",null,null,null,null,null,"料、素 畜 費",null,null,"の投下費用",null,"(ロ＋ハ)",null,null,"た収入金額",null,null,null,null,"金額 (ニ－ホ)",null,null,null,"所 得 価 額",null,null,null,null,"(イ＋ヘ＋ト)"]
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[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"計算シート!I50","v":0}]
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["－２－"]

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[]
["○収入金額の明細",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(計算シート!C2),\"平成　\"&計算シート!C2&\"　年分\",\"年分が入力されていません　！！\")","v":"平成　5　年分"},null,null,null,null,null,null,null,"住所",null,null,null,{"$f":"IF(計算シート!D4=\"\",\"\",計算シート!D4)","v":"東近江市八日市緑町１０番５号"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"氏名",null,null,null,{"$f":"IF(計算シート!D5=\"\",\"\",計算シート!D5)","v":"東近江　太郎"}]
["農産物等の\n種類品名等",null,null,null,null,"作付面積\n（飼育・\n頭羽数）",null,null,"販売金額",null,null,null,"家事消費\n事業消費\n金　　額",null,null,null,"農　産　物　の　棚　卸　高",null,null,null,null,null,null,null,null,null,null,null,null,null,"農産物等の\n種類品名等",null,null,null,null,"作付面積\n（飼育・\n頭羽数）",null,null,"販売金額",null,null,null,"家事消費\n事業消費\n金　　額",null,null,null,"農　産　物　の　棚　卸　高"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"期　　　　首",null,null,null,null,null,null,"期　　　　末",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"期　　　　首",null,null,null,null,null,null,"期　　　　末"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"数　　量",null,null,"金　　額",null,null,null,"数　　量",null,null,"金　　額",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"数　　量",null,null,"金　　額",null,null,null,"数　　量",null,null,"金　　額"]
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[null,"水稲",null,null,null,null,null,null,{"$f":"IF(計算シート!N11=0,0,計算シート!N11)","v":0},null,null,null,{"$f":"IF(計算シート!N12=0,0,計算シート!N12)","v":0}]
[null,"茶",null,null,null,null,null,null,{"$f":"IF(計算シート!N13=0,0,計算シート!N13)","v":0},null,null,null,{"$f":"IF(計算シート!N14=0,0,計算シート!N14)","v":0}]
["田　　　　　","麦",null,null,null,null,null,null,{"$f":"IF(計算シート!N15=0,0,計算シート!N15)","v":0}]
[null,"大豆",null,null,null,null,null,null,{"$f":"IF(計算シート!N17=0,0,計算シート!N17)","v":0},null,null,null,{"$f":"IF(計算シート!N18=0,0,計算シート!N18)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"B　小　計",null,null,null,null,null,null,{"$f":"SUM(AM8:AM10)","v":0},null,null,null,{"$f":"SUM(AQ8:AQ10)","v":0},null,null,null,null,null,null,{"$f":"SUM(AX8:AX10)","v":0},null,null,null,null,null,null,{"$f":"SUM(BE8:BE10)","v":0}]
[null,"野菜",null,null,null,null,null,null,{"$f":"IF(計算シート!N19=0,0,計算シート!N19)","v":0},null,null,null,{"$f":"IF(計算シート!N20=0,0,計算シート!N20)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"農産物計",null,null,null,null,"耕作面積 ａ",null,null,{"$f":"I19+AM11","v":0},null,null,null,{"$f":"M19+AQ11","v":0},null,null,null,null,null,null,"⑤",{"$f":"計算シート!I15","v":0},null,null,null,null,null,"⑥",{"$f":"計算シート!I16","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,"（A+B)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"畜産物その他",null,null,null,null,null,null,"頭羽",null,null,null,null,null,null,null,null,"雑収入の内訳","区　　　　分",null,null,null,null,null,null,null,null,"金　　額"]
["畑",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"円"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C 小　計",null,null,null,null,null,null,{"$f":"SUM(AM14:AM17)","v":0},null,null,null,{"$f":"SUM(AQ14:AQ17)","v":0}]
[null,"A","小　計",null,null,null,null,null,{"$f":"I8+I9+I10+I11+I12+I14+I15+I16+I17+I18","v":0},null,null,null,{"$f":"M8+M9+M10+M11+M12+M14+M15+M16+M17+M18","v":0},null,null,null,null,null,null,{"$f":"T8+T9+T10+T11+T12+T14+T15+T16+T17+T18","v":0},null,null,null,null,null,null,{"$f":"AA8+AA9+AA10+AA11+AA12+AA14+AA15+AA16+AA17+AA18","v":0},null,null,null,"合　　　　計",null,null,null,null,null,null,null,"①",{"$f":"計算シート!I12","v":0},null,null,"②",{"$f":"計算シート!I13","v":0},null,null,null,"合　　　　計",null,null,null,null,null,null,null,null,"③",{"$f":"計算シート!I14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"（A+B+C)"]
["○減価償却費の計算"]
["減価償却資産の\n名　　 称    等\n(繰延資産を含む)",null,null,null,null,null,"面積又は数量",null,"取　得\n(成　熟)\n年　月",null,null,null,null,null," イ",null,null,null,null,"ロ",null,null,null,"償 却\n方 法",null,"耐　用　年　数",null,"ハ",null,null,"ニ",null,null,null,"ホ",null,null,null,"へ",null,null,"ト",null,null,null,"チ",null,null,"リ",null,null,null,null,"ヌ",null,null,null,"摘　要"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null," 取得価額",null,null,null,null,"償却の基礎\nになる金額",null,null,null,null,null,null,null,"償却率",null,null,"本 年 中        の 償 却      期   間",null,null,null,"本 年 分 の\n普通償却費\n（ロ×ハ×ニ）",null,null,null,"特　別\n償却費",null,null,"本 年 分 の\n償却費合計\n(ホ＋へ）",null,null,null,"事業専\n用割合  ",null,null,"本年分の必要　　　経費算入額　　　　(ト×チ）",null,null,null,null,"未償却残高\n          (期末残高)",null,null,null,null,null,null,null,null,{"$f":"'償却資産明細書(入力)'!A5","v":0}]
[]
[null,null,null,null,null,null,null,null,"年号",null,"年",null,"月"]
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[{"$f":"IF('償却資産明細書(印刷)'!B12=\"\",\"\",'償却資産明細書(印刷)'!B12)","v":""},null,null,null,null,null,{"$f":"IF('償却資産明細書(印刷)'!C12=\"\",\"\",'償却資産明細書(印刷)'!C12)","v":""},null,{"$f":"IF('償却資産明細書(印刷)'!D12=\"\",\"\",'償却資産明細書(印刷)'!D12)","v":""},null,{"$f":"IF('償却資産明細書(印刷)'!E12=\"\",\"\",'償却資産明細書(印刷)'!E12)","v":""},null,{"$f":"IF('償却資産明細書(印刷)'!F12=\"\",\"\",'償却資産明細書(印刷)'!F12)","v":""},null,{"$f":"IF('償却資産明細書(印刷)'!G12=\"\",\"\",'償却資産明細書(印刷)'!G12)","v":""},null,null,null,null,{"$f":"IF('償却資産明細書(印刷)'!H12=\"\",\"\",'償却資産明細書(印刷)'!H12)","v":""},null,null,null,{"$f":"IF('償却資産明細書(印刷)'!I12=\"\",\"\",'償却資産明細書(印刷)'!I12)","v":""},null,{"$f":"IF('償却資産明細書(印刷)'!J12=\"\",\"\",'償却資産明細書(印刷)'!J12)","v":""},null,{"$f":"IF('償却資産明細書(印刷)'!K12=\"\",\"\",'償却資産明細書(印刷)'!K12)","v":""},null,null,{"$f":"IF('償却資産明細書(印刷)'!L12=\"\",\"\",'償却資産明細書(印刷)'!L12)","v":""},null,12,null,{"$f":"IF('償却資産明細書(印刷)'!N12=\"\",\"\",'償却資産明細書(印刷)'!N12)","v":""},null,null,null,{"$f":"IF('償却資産明細書(印刷)'!O12=\"\",\"\",'償却資産明細書(印刷)'!O12)","v":""},null,null,{"$f":"IF('償却資産明細書(印刷)'!P12=\"\",\"\",'償却資産明細書(印刷)'!P12)","v":""},null,null,null,{"$f":"IF('償却資産明細書(印刷)'!Q12=\"\",\"\",'償却資産明細書(印刷)'!Q12)","v":""},null,null,{"$f":"IF('償却資産明細書(印刷)'!R12=\"\",\"\",'償却資産明細書(印刷)'!R12)","v":""},null,null,null,null,{"$f":"IF('償却資産明細書(印刷)'!S12=\"\",\"\",'償却資産明細書(印刷)'!S12)","v":""},null,null,null,{"$f":"IF('償却資産明細書(印刷)'!T12=\"\",\"\",'償却資産明細書(印刷)'!T12)","v":""}]
["合　計",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'償却資産明細書(印刷)'!N29","v":0},null,null,null,null,null,null,{"$f":"'償却資産明細書(印刷)'!P29","v":0},null,null,null,null,null,null,"⑩",{"$f":"'償却資産明細書(印刷)'!R29","v":0},null,null,null,{"$f":"'償却資産明細書(印刷)'!S29","v":0}]
[]
["○果樹･牛馬等の育成費用の計算",null,null,null,null,null,null,null,null,null,null,null,"（販売用の牛馬、受託した牛馬は除きます｡）",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"◎本年中における特殊事情"]
["果樹･牛馬等\n\nの　名　称",null,null,null,"取得･生産\n･定植等の\n年 月 日",null,null,null,"イ",null,null,null,"育　成　費　用　の　明　細",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ト",null,null,null,null,"チ",null,null,null,null,"ロ,ハ,ホ\nの欄の金\n額の計算\n方    法"]
[null,null,null,null,null,null,null,null,"前年から\n\nの繰越額",null,null,null,"ロ",null,null,null,null,"ハ",null,null,null,null,"ニ",null,null,null,"ホ",null,null,null,null,"ヘ",null,null,null,null,"本年中に成熟\nし た も の の\n取  得  価  額",null,null,null,null,"翌年への繰越額"]
[null,null,null,null,null,null,null,null,null,null,null,null,"本年中の種\n苗費、種付\n料、素畜費",null,null,null,null,"本年中の肥\n料、農薬等\nの投下費用",null,null,null,null,"小　　計\n\n（ロ+ハ）",null,null,null,"育成中の果\n樹等から生\nじた収入金額",null,null,null,null,"本年に取得価額に加算する金額（ニ－ホ）"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"（イ+ヘ-ト）"]
[null,null,null,null,null,null,null,null,null,null,null,"円",null,null,null,null,"円",null,null,null,null,"円",{"$f":"M40+R40","v":0},null,null,"円",null,null,null,null,"円",{"$f":"W40-AA40","v":0},null,null,null,"円",null,null,null,null,"円",{"$f":"I40+AF40-AK40","v":0},null,null,null,"円"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M41+R41","v":0},null,null,null,null,null,null,null,null,{"$f":"W41-AA41","v":0},null,null,null,null,null,null,null,null,null,{"$f":"I41+AF41-AK41","v":0}]
["計",null,null,null,null,null,null,null,{"$f":"SUM(I40:I41)","v":0},null,null,null,{"$f":"SUM(M40:M41)","v":0},null,null,null,null,{"$f":"SUM(R40:R41)","v":0},null,null,null,null,{"$f":"計算シート!I50","v":0},null,null,null,{"$f":"SUM(AA40:AA41)","v":0},null,null,null,null,{"$f":"W42-AA42","v":0},null,null,null,null,{"$f":"SUM(AK40:AK41)","v":0},null,null,null,null,{"$f":"I42+AF42-AK42","v":0}]
["－２－"]
["《中古資産の耐用年数》"]
["（計算した年数に1年未満の端数があるときは、その端数を切り捨てた金額とし、"]
["  計算した年数が2年に満たない場合には、2年とします。）"]
[" 法定耐用年数を全部経過したもの ：法定耐用年数×２０％"]
[" 法定耐用年数を一部経過したもの:（法定耐用年数ー経過年数）+経過年数×２０％"]
["○　償却がすんだものでも、現在使用しているものはすべて書き出して管理してください。"]

{"sheet":"償却資産明細書(入力)","index":7,"n_rows":72,"n_cols":28,"rows_kept":72,"cut":false,"hidden":false,"merged":[[1,9,1,22],[2,9,2,10],[3,9,3,10],[2,26,4,26],[3,23,4,23],[3,13,4,14],[3,20,4,20],[3,21,4,21],[2,1,4,1],[3,7,4,7],[3,15,4,15],[3,17,4,17],[3,11,4,11],[2,2,4,2],[3,6,4,6],[3,12,4,12],[3,16,4,16],[2,3,3,5],[2,8,4,8],[10,24,10,25],[11,24,11,25],[17,24,17,25],[18,24,18,25],[19,24,19,25],[12,24,12,25],[13,24,13,25],[14,24,14,25],[15,24,15,25],[26,24,26,25],[27,24,27,25],[2,24,4,25],[28,24,28,25],[20,24,20,25],[21,24,21,25],[22,24,22,25],[23,24,23,25],[24,24,24,25],[25,24,25,25],[5,24,5,25],[6,24,6,25],[7,24,7,25],[16,24,16,25],[8,24,8,25],[9,24,9,25]]}
[null,"  ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AB6=\"\",AB7=\"\",AB8=\"\",AB9=\"\",AB10=\"\",AB11=\"\",AB12=\"\",AB13=\"\",AB14=\"\",AB15=\"\",AB16=\"\",AB17=\"\",AB18=\"\",AB19=\"\",AB20=\"\",AB21=\"\",AB22=\"\",AB23=\"\",AB24=\"\",AB25=\"\",AB26=\"\",AB27=\"\",AB28=\"\"),\"\",\"入力エラーあり\")","v":""},null,null,{"$f":"説明書!H1","v":"ver.3.4"}]
[null,null,null,null,null,null,null,null,null,"平成20年12月までに取得した資産の場合は必ず旧の耐用年数も入力してください。\n　　↓"]
[null,"減価償却資産の\n名 　称   等\n(繰延資産を含む)","面積又は数量","取　得　　　　　　　　　　　　（成　熟）　　　　　　年　月",null,null,"イ","ロ","償 却\n方 法 ","注意",null,"ハ","ハ","ニ",null,"ホ","ホ","へ","ト","ト","チ","リ","リ","ヌ","資産を処分\nした場合・\n処分月",null,"一括償却\n取得価格が10万円以上20万円未満の場合"]
[null,null,null,null,null,null,"取得価額","償却の基礎\nになる金額  ",null,"耐用年数",null,"旧\n償却率","新\n償却率","本年中     の償却     期 間",null,"本 年 分の   普通償却費　（ロ×ハ×ニ)","本 年 分の   普通償却費　（ロ×ハ×ニ)","特  別\n償却費 ","本 年 分 の    償却費合計\n (ホ＋へ）","本 年 分 の    償却費合計\n (ホ＋へ）","事業専      \n用割合","本年分の必要　　経費算入額        (ト×チ）","本年分の必要　　経費算入額        (ト×チ）","未償却残高\n(期末残高)",null,null,null,"一括償却資産"]
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[null,"小計",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(P6:P28)","v":0},{"$f":"SUM(Q6:Q28)","v":0},null,0,{"$f":"SUM(T6:T28)","v":0},null,{"$f":"SUM(V6:V28)","v":0},{"$f":"SUM(W6:W28)","v":0},{"$f":"SUM(X6:X28)","v":0}]
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[null,"一括償却資産"]

{"sheet":"耐用年数表","index":8,"n_rows":175,"n_cols":22,"rows_kept":175,"cut":false,"hidden":false,"merged":[[16,1,21,1],[4,1,5,2],[0,9,0,10],[4,14,5,14],[0,5,0,6],[0,7,0,8],[4,10,5,10],[4,11,5,11],[4,13,5,13],[3,13,3,14],[4,3,5,9],[3,10,3,11],[3,5,3,8]]}
[null,null,null,null,null,"中古資産の場合(□にチェック）",null,"製造年",null,"取得年",null,null,null,null,"経過年数",null,{"$f":"Q106-Q110","v":30}]
[null,null,null,null,null,null,{"$f":"IF(O2=TRUE,\"中古資産\",\"\")","v":""},"平成",1,"令和",1,null,null,null,false]
[]
[null,null,null,null,null,"製造年、取得年を入力してください。",null,null,null,null,"新品の場合",null,null,"中古の場合"]
[null,"構 造 又 は 用 途",null,"細                              目",null,null,null,null,null,null,"改正前\n耐用年数","改正後\n耐用年数",null,"改正前\n耐用年数","改正後\n耐用年数"]
[]
["よく出てくるもの",null,null,"・乗用型トラクター・籾すり機・乾燥機",null,null,null,null,null,null,8,7,null,{"$f":"IF(R7<2,2,ROUNDDOWN(R7,0))","v":2},{"$f":"IF(S7<2,2,ROUNDDOWN(S7,0))","v":2},null,null,{"$f":"IF($Q$1>=K7,0.2*K7,K7-($Q$1*0.8))","v":1.6},1.4000000000000001]
[null,null,null,"・歩行型トラクター(耕運機)・田植機・自脱型コンバイン",null,null,null,null,null,null,5,7,null,{"$f":"IF(R8<2,2,ROUNDDOWN(R8,0))","v":2},{"$f":"IF(S8<2,2,ROUNDDOWN(S8,0))","v":2},null,null,1,1.4000000000000001,null,null,1]
[null,null,null,"・軽トラック",null,null,null,null,null,null,4,4,null,{"$f":"IF(R9<2,2,ROUNDDOWN(R9,0))","v":2},2,null,null,0.8,0.8,null,null,2]
["①  建  物","木造のもの",null,"・店舗用、住宅用のもの",null,null,null,null,null,null,22,22,null,4,4,null,null,4.4000000000000004,4.4000000000000004,null,null,3]
[null,null,null,"・倉庫用、作業場用のもの",null,null,null,null,null,null,15,15,null,3,3,null,null,3,3,null,null,4]
[null,null,null," (但し、著しく腐食性、及び蒸気の影響を直接全面的に受けるもの、著しく潮解性の固体を常置するものを除く)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5]
[null,"木造モルタル造のもの",null,"・店舗用、住宅用のもの",null,null,null,null,null,null,20,20,null,{"$f":"IF(R13<2,2,ROUNDDOWN(R13,0))","v":4},4,null,null,{"$f":"IF($Q$1>=K13,0.2*K13,K13-($Q$1*0.8))","v":4},{"$f":"IF($Q$1>=L13,0.2*L13,L13-($Q$1*0.8))","v":4},null,null,6]
[null,null,null,"・倉庫用、作業場用のもの",null,null,null,null,null,null,14,14,null,2,2,null,null,2.8000000000000003,2.8000000000000003,null,null,7]
[null,"簡易建物",null,"・木製主要柱が10cm角以下で土居ぶき、杉皮ぶき、ﾙｰﾌｨﾝｸﾞぶき、ﾄﾀﾝぶき",null,null,null,null,null,null,10,10,null,2,2,null,null,2,2,null,null,8]
[null,null,null,"・掘立造のもの及び仮設のもの",null,null,null,null,null,null,7,7,null,2,2,null,null,1.4000000000000001,1.4000000000000001,null,null,9]
[null,"金\n\n属\n\n造","骨格材の肉厚が","・店舗用、住宅用のもの",null,null,null,null,null,null,34,34,null,10,10,null,null,10,10,null,null,10]
[null,null," 4㎜超のもの","・倉庫用、作業場用のもの",null,null,null,null,null,null,31,31,null,7,7,null,null,7,7,null,null,11]
[null,null," 〃","・店舗用、住宅用のもの",null,null,null,null,null,null,27,27,null,5,5,null,null,5.4,5.4,null,null,12]
[null,null," 3㎜超 4㎜以下のもの","・倉庫用、作業場用のもの",null,null,null,null,null,null,24,24,null,4,4,null,null,4.8000000000000007,4.8000000000000007,null,null,13]
[null,null," 〃","・店舗用、住宅用のもの",null,null,null,null,null,null,19,19,null,3,3,null,null,3.8000000000000003,3.8000000000000003,null,null,14]
[null,null," 3㎜以下のもの","・倉庫用、作業場用のもの",null,null,null,null,null,null,17,17,null,3,3,null,null,3.4000000000000004,3.4000000000000004,null,null,15]
[null,"れんが造、石造、ブロ",null,"・店舗用、住宅用のもの",null,null,null,null,null,null,38,38,null,14,14,null,null,14,14,null,null,16]
[null,"ック造のもの",null,"・倉庫用、作業場用のもの",null,null,null,null,null,null,34,34,null,10,10,null,null,10,10,null,null,17]
[null,"鉄骨鉄筋コンクリート",null,"・住宅用",null,null,null,null,null,null,47,47,null,23,23,null,null,23,23,null,null,18]
[null,"造・鉄筋コンクリート",null,"・店舗用",null,null,null,null,null,null,39,39,null,15,15,null,null,15,15,null,null,19]
[null,"造のもの",null,"・倉庫用、作業場用",null,null,null,null,null,null,38,38,null,14,14,null,null,14,14,null,null,20]
["②　車両",null,null,"○自動車（二輪又は三輪自動車を除く）",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21]
[null,null,null,"　・小型車（660cc以下）",null,null,null,null,null,null,4,4,null,{"$f":"IF(R29<2,2,ROUNDDOWN(R29,0))","v":2},2,null,null,{"$f":"IF($Q$1>=K29,0.2*K29,K29-($Q$1*0.8))","v":0.8},{"$f":"IF($Q$1>=L29,0.2*L29,L29-($Q$1*0.8))","v":0.8},null,null,22]
[null,null,null,"　・その他のもの",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23]
[null,null,null,"　　　貨物自動車（ダンプ式のもの）",null,null,null,null,null,null,4,4,null,2,2,null,null,{"$f":"IF($Q$1>=K31,0.2*K31,K31-($Q$1*0.8))","v":0.8},0.8,null,null,24]
[null,null,null,"　　　貨物自動車（ダンプ式でないもの）",null,null,null,null,null,null,5,5,null,2,2,null,null,1,1,null,null,25]
[null,null,null,"　　　その他のもの",null,null,null,null,null,null,6,6,null,2,2,null,null,1.2000000000000002,1.2000000000000002,null,null,26]
["③  構築物","主としてコンクリート造",null,"○  果樹又はホップだな、斜降索道設備及び牧さく(電気牧さくを含む。)",null,null,null,null,null,null,17,14,null,3,2,null,null,3.4000000000000004,2.8000000000000003,null,null,27]
[null,"れんが造、石造又はブロ",null,"○  その他のもの(例:頭首工、えん堤、ひ門、用水路、かんがい用配管、",null,null,null,null,null,null,20,17,null,4,3,null,null,4,3.4000000000000004,null,null,28]
[null,"ック造の構築物",null,"  農用井戸、貯水そう、肥料だめ、たい肥盤、温床わく、サイロ、あぜ等",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29]
[null,"主として金属造の構築物",null,"○  斜降索道設備",null,null,null,null,null,null,13,14,null,2,2,null,null,{"$f":"IF($Q$1>=K37,0.2*K37,K37-($Q$1*0.8))","v":2.6},2.8000000000000003,null,null,30]
[null,null,null,"○  その他のもの(例:農用井戸、かん水用又は果樹だな等)",null,null,null,null,null,null,15,14,null,3,2,null,null,3,2.8000000000000003,null,null,31]
[null,"主として木造の構築物",null,"  例:果樹又はホップだな、斜降索道設備、稲架、牧さく(電気牧さくを含む)等",null,null,null,null,null,null,5,5,null,2,2,null,null,1,1,null,null,32]
[null,"土管を主とした構築物",null,"  例:暗きょ、農用井戸、かんがい用配管等",null,null,null,null,null,null,10,10,null,2,2,null,null,2,2,null,null,33]
[null,"その他の構築物",null,"  例:薬剤散布及びかんがい用塩化ビニール配管等",null,null,null,null,null,null,8,8,null,2,2,null,null,1.6,1.6,null,null,34]
["④  機械及び装置","電  動  機",null,"  例:モーター",null,null,null,null,null,null,10,7,null,2,2,null,null,2,1.4000000000000001,null,null,35]
["　　農業用設備","内燃機関、ボイラー及び",null,"  例:ディーゼルエンジン、ガソリンエンジン、ボイラー等",null,null,null,null,null,null,8,7,null,2,2,null,null,1.6,1.4000000000000001,null,null,36]
["　　（農機具）","ポンプ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37]
[null,"トラクター",null,"○  歩行型トラクター(耕運機)",null,null,null,null,null,null,5,7,null,2,2,null,null,{"$f":"IF($Q$1>=K45,0.2*K45,K45-($Q$1*0.8))","v":1},1.4000000000000001,null,null,38]
[null,null,null,"○  その他のもの (例:乗用型トラクター等)",null,null,null,null,null,null,8,7,null,2,2,null,null,1.6,1.4000000000000001,null,null,39]
[null,"耕うん整地用機具",null,"  例:プラウ、ロータリー、ハロー、代掻機、鎮圧機、均平機、うねたて機、",null,null,null,null,null,null,5,7,null,2,2,null,null,1,1.4000000000000001,null,null,40]
[null,null,null,"     あぜ塗り機等",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41]
[null,"耕土造成改良用機具",null,"  例:抜根機、心土破砕機、みぞ堀り機、穴掘り機等",null,null,null,null,null,null,5,7,null,2,2,null,null,{"$f":"IF($Q$1>=K49,0.2*K49,K49-($Q$1*0.8))","v":1},{"$f":"IF($Q$1>=L49,0.2*L49,L49-($Q$1*0.8))","v":1.4000000000000001},null,null,42]
[null,null,null,"  例:たい肥散布機(ﾏﾆｱｽﾌﾟﾚｯﾀﾞ)、石灰散布機(ﾗｲﾑｿｰﾜ)、は種機、施肥は種機",null,null,null,null,null,null,5,7,null,2,2,null,null,{"$f":"IF($Q$1>=K50,0.2*K50,K50-($Q$1*0.8))","v":1},{"$f":"IF($Q$1>=L50,0.2*L50,L50-($Q$1*0.8))","v":1.4000000000000001},null,null,43]
[null,null,null,"    (ブロードキャスタを含む。)、田植機、移植機、育苗機、中耕除草機、",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44]
[null,"栽培管理用機具",null,"     ｽﾌﾟﾘﾝｸﾗｰ、マルチャ、動力剪定機、暖房機、温室自動天窓開閉装置、",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45]
[null,null,null,"    温室自動換気装置、温室用施肥かん水装置(除く槽・ポンプ)、剪枝機、",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46]
[null,null,null,"    走行式作業台、管理機等",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47]
[null,"防除用機具",null,"  例:スピードスプレイヤー、散粉機、噴霧機、ミスト機、煙霧機、土壌消毒機等",null,null,null,null,null,null,5,7,null,2,2,null,null,{"$f":"IF($Q$1>=K55,0.2*K55,K55-($Q$1*0.8))","v":1},{"$f":"IF($Q$1>=L55,0.2*L55,L55-($Q$1*0.8))","v":1.4000000000000001},null,null,48]
[null,null,null,"○  自脱型コンバイン、刈取機(ｳｲﾝﾄﾞﾛｰﾜをのぞき、ﾊﾞｲﾝﾀﾞｰを含む)、稲わら収穫機",null,null,null,null,null,null,5,7,null,2,2,null,null,{"$f":"IF($Q$1>=K56,0.2*K56,K56-($Q$1*0.8))","v":1},{"$f":"IF($Q$1>=L56,0.2*L56,L56-($Q$1*0.8))","v":1.4000000000000001},null,null,49]
[null,"穀類収穫調製用機具",null,"  (自走式のものを除く)、わら処理カッター",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50]
[null,null,null,"○  その他のもの",null,null,null,null,null,null,8,7,null,2,2,null,null,{"$f":"IF($Q$1>=K58,0.2*K58,K58-($Q$1*0.8))","v":1.6},{"$f":"IF($Q$1>=L58,0.2*L58,L58-($Q$1*0.8))","v":1.4000000000000001}]
[null,null,null,"  例:普通型コンバイン、ウインドローワ、籾すり機、脱穀機、穀物乾燥機等"]
[null,null,null,"○  モーア、ヘーコンディショナー(自走式のものを除く)、ヘーレーキ、ヘーテッダー",null,null,null,null,null,null,5,7,null,2,2,null,null,{"$f":"IF($Q$1>=K60,0.2*K60,K60-($Q$1*0.8))","v":1},{"$f":"IF($Q$1>=L60,0.2*L60,L60-($Q$1*0.8))","v":1.4000000000000001}]
[null,null,null,"  ヘーテッダーレーキ、フォレージハーベスタ(自走式のものを除く)、ヘーベーラー  "]
[null,null,null,"  (自走式のものを除く)、ヘープレス、ヘーローダー、ヘードライヤー"]
[null,null,null,"  (連続式のものを除く)、ヘーエレバーター、フォレージブロアー、"]
[null,"飼料作物収穫調製用機具",null,"  サイレージデイストリビュータ、サイレージアンローダー、飼料細断機"]
[null,null,null,"○  その他のもの",null,null,null,null,null,null,8,7,null,2,2,null,null,{"$f":"IF($Q$1>=K65,0.2*K65,K65-($Q$1*0.8))","v":1.6},{"$f":"IF($Q$1>=L65,0.2*L65,L65-($Q$1*0.8))","v":1.4000000000000001}]
[null,null,null,"  例:自走式フォレージハーベスター、自走式ヘーコンデショナー、"]
[null,null,null,"     自走式モアコンデショナー、自走式ヘーベーラー、連続式自動ドライヤー、"]
[null,null,null,"     飼料成形機等"]
[null,"果樹・野菜又は花き収穫",null,"○  野菜洗浄機、清浄器及び堀取機",null,null,null,null,null,null,5,7,null,2,2,null,null,{"$f":"IF($Q$1>=K69,0.2*K69,K69-($Q$1*0.8))","v":1},{"$f":"IF($Q$1>=L69,0.2*L69,L69-($Q$1*0.8))","v":1.4000000000000001}]
[null,"調製用機具",null,"○  その他のもの",null,null,null,null,null,null,8,7,null,2,2,null,null,{"$f":"IF($Q$1>=K70,0.2*K70,K70-($Q$1*0.8))","v":1.6},{"$f":"IF($Q$1>=L70,0.2*L70,L70-($Q$1*0.8))","v":1.4000000000000001}]
[null,null,null,"  例:しいたけ乾燥機、果実洗浄機等"]
[null,null,null,"○  い草刈取機、い草選別機、い割機、い苗分割機、粒選機、収穫機、掘取機、",null,null,null,null,null,null,5,7,null,2,2,null,null,{"$f":"IF($Q$1>=K72,0.2*K72,K72-($Q$1*0.8))","v":1},{"$f":"IF($Q$1>=L72,0.2*L72,L72-($Q$1*0.8))","v":1.4000000000000001}]
[null,"その他の農作物収穫調製",null,"  つる切機及び茶摘機"]
[null,"用機具",null,"○  その他のもの",null,null,null,null,null,null,8,7,null,2,2,null,null,{"$f":"IF($Q$1>=K74,0.2*K74,K74-($Q$1*0.8))","v":1.6},{"$f":"IF($Q$1>=L74,0.2*L74,L74-($Q$1*0.8))","v":1.4000000000000001}]
[null,null,null,"  例:ラミーはく皮機、たばこ乾燥機、こんにゃく乾燥機"]
[null,null,null,"○  花莚織機及び畳表織機",null,null,null,null,null,null,5,7,null,2,2,null,null,{"$f":"IF($Q$1>=K76,0.2*K76,K76-($Q$1*0.8))","v":1},{"$f":"IF($Q$1>=L76,0.2*L76,L76-($Q$1*0.8))","v":1.4000000000000001}]
[null,null,null,"○  その他のもの",null,null,null,null,null,null,8,7,null,2,2,null,null,{"$f":"IF($Q$1>=K77,0.2*K77,K77-($Q$1*0.8))","v":1.6},{"$f":"IF($Q$1>=L77,0.2*L77,L77-($Q$1*0.8))","v":1.4000000000000001}]
[null,"農産物処理加工用機具",null,"  例:選果機、選別機、ワックス処理機、自動製函機、自動封かん機、洗卵選別機、"]
[null,"(精米又は精麦機を除く。)",null,"     わら打機、なわない機、なわ仕上機、製莚機、薄荷蒸りゅう機、"]
[null,null,null,"     干ぴょう製造機、蒸煮機、はく皮精製機、荒茶製造機、仕上茶製造機、"]
[null,null,null,"     いも切機等"]
[null,null,null,"○  自動給じ機、自動給水機、搾乳機、牛乳冷却機、ふ卵機、保温機、畜衡機、",null,null,null,null,null,null,5,7,null,2,2,null,null,{"$f":"IF($Q$1>=K82,0.2*K82,K82-($Q$1*0.8))","v":1},{"$f":"IF($Q$1>=L82,0.2*L82,L82-($Q$1*0.8))","v":1.4000000000000001}]
[null,null,null,"  牛乳成分検定用機具、人工受精用機具、育成機、育すう機、ケージ、電牧器、"]
[null,"家畜飼養管理用機具",null,"  カウトレーナー、マット、畜舎清掃機、ふん尿散布機、ふん尿乾燥機及び"]
[null,null,null,"  ふん焼却機"]
[null,null,null,"○  その他のもの (例:飼料粉砕機、飼料配合機等)",null,null,null,null,null,null,8,7,null,{"$f":"IF(R86<2,2,ROUNDDOWN(R86,0))","v":2},2,null,null,{"$f":"IF($Q$1>=K86,0.2*K86,K86-($Q$1*0.8))","v":1.6},1.4000000000000001]
[null,null,null,"○  条桑刈取機、簡易保温用暖房機、天幕及び回転まぶし",null,null,null,null,null,null,5,7,null,2,2,null,null,1,1.4000000000000001]
[null,"養蚕用機具",null,"○  その他のもの",null,null,null,null,null,null,8,7,null,2,2,null,null,1.6,1.4000000000000001]
[null,null,null,"  例:蚕自動飼育装置、稚蚕飼育用温湿度自動調整装置、ざ桑機、動力条払機、"]
[null,null,null,"     自動収繭機、繭毛羽取機、蚕架、条桑育台、自動選繭機等"]
[null,"運搬用機具",null,"  例:トレーラー、リヤカー、ワゴン、孤輪車、モノレールカー、動力運搬車",null,null,null,null,null,null,4,7,null,2,2,null,null,{"$f":"IF($Q$1>=K91,0.2*K91,K91-($Q$1*0.8))","v":0.8},{"$f":"IF($Q$1>=L91,0.2*L91,L91-($Q$1*0.8))","v":1.4000000000000001}]
[null,null,null,"    (一輪又は二輪)、農用舟等"]
[null,null,null,"○  きのこ栽培用ほだ木"]
[null,null,null,"   ・ 生しいたけ栽培用のもの",null,null,null,null,null,null,2,3,null,2,2,null,null,{"$f":"IF($Q$1>=K94,0.2*K94,K94-($Q$1*0.8))","v":0.4},0.60000000000000009]
[null,null,null,"   ・ その他のもの",null,null,null,null,null,null,4,3,null,2,2,null,null,0.8,0.60000000000000009]
[null,"その他の機具",null,"○  乾燥用バーナー",null,null,null,null,null,null,5,5,null,2,2,null,null,1,1]
[null,null,null,"○  その他のもの"]
[null,null,null,"      主として金属製のもの (例:精米機等)",null,null,null,null,null,null,10,7,null,2,2,null,null,{"$f":"IF($Q$1>=K98,0.2*K98,K98-($Q$1*0.8))","v":2},1.4000000000000001]
[null,null,null,"      その他のもの",null,null,null,null,null,null,5,7,null,2,2,null,null,1,1.4000000000000001]
["⑤  器具･機械","ビニールハウス",null,"・金属造のもの",null,null,null,null,null,null,10,10,null,2,2,null,null,2,2,null,null,21]
[null,"(構築物でないもの)",null,"・木骨造のもの",null,null,null,null,null,null,5,5,null,2,2,null,null,1,1,null,null,22]
[]
[null,null,"【一括償却資産について】"]
[null,null,"取得価額が１０万円以上２０万円未満の減価償却資産については、減価償却をしないでその使用した年以後３年間の各年分において、"]
[null,null,"その減価償却資産の全部または特定の一部を一括し、一括した減価償却資産の取得価額の合計額の３分の１の金額を必要経費にする",null,null,null,null,null,null,null,null,null,null,null,null,null,"取得年（西暦）","和暦（平成）","西暦",null,"和暦（令和）","西暦"]
[null,null,"ことができます。",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(J2=\"平成\",VLOOKUP(K2,$R$106:$S$136,2,FALSE),VLOOKUP(K2,U106:V175,2,FALSE))","v":2019},1,1989,null,1,2019]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,1990,null,2,2020]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,1991,null,3,2021]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"製造年（西暦）",4,1992,null,4,2022]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(H2=\"平成\",VLOOKUP(I2,$R$106:$S$136,2,FALSE),VLOOKUP(I2,U110:V179,2,FALSE))","v":1989},5,1993,null,5,2023]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,1994,null,6,2024]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"平成",7,1995,null,7,2025]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"令和",8,1996,null,8,2026]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,1997,null,9,2027]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,1998,null,10,2028]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,1999,null,11,2029]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,2000,null,12,2030]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,2001,null,13,2031]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,2002,null,14,2032]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,2003,null,15,2033]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,2004,null,16,2034]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,2005,null,17,2035]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,2006,null,18,2036]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,2007,null,19,2037]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,2008,null,20,2038]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,2009,null,21,2039]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,2010,null,22,2040]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,2011,null,23,2041]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,2012,null,24,2042]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,2013,null,25,2043]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,2014,null,26,2044]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,2015,null,27,2045]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,2016,null,28,2046]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,2017,null,29,2047]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,2018,null,30,2048]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,2019,null,31,2049]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,2050]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,2051]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,2052]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,2053]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,2054]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,2055]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,2056]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,2057]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,2058]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,2059]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,2060]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,2061]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,2062]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,2063]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,2064]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,2065]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,2066]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,2067]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,2068]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,2069]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,2070]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,2071]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,54,2072]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55,2073]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,2074]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,2075]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,2076]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,2077]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,2078]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,61,2079]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62,2080]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,63,2081]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,64,2082]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,65,2083]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,66,2084]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,67,2085]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,2086]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,69,2087]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,2088]

{"sheet":"専従者控除シート","index":9,"n_rows":26,"n_cols":13,"rows_kept":26,"cut":false,"hidden":false,"merged":[[25,11,25,12],[25,3,25,4],[4,2,4,3],[6,1,6,2],[9,1,16,13],[20,2,20,3],[24,2,24,3],[20,11,20,12],[21,11,21,12],[22,11,22,12],[23,11,23,12],[24,11,24,12],[20,4,20,5],[21,2,21,3],[22,2,22,3],[23,2,23,3]]}
[null,"専従者控除シート"]
[null,null,null,null,null,null,null,null,null,null,"○"]
[]
[null,"専従者は何人ですか？",null,"人",null,"最大控除額",{"$f":"IF(AND(C4>0,C5=\"○\"),860000,0)","v":0},null,null,"該当控除額",{"$f":"IF(G6<=G4,G6,G4)","v":0}]
[null,"配偶者を専従者にしていますか？",null,null,null,"最大控除額",{"$f":"IF(OR(C4=0,AND(C4=1,C5=\"○\")),0,500000)","v":0},"該当控除額（1人分）",{"$f":"IF(G6<=G5,G6,G5)","v":0},"該当控除額",{"$f":"IF(OR(C4=0,AND(C4=1,C5=\"○\")),0,IF(AND(C4>=1,C5=\"\"),I5*C4,I5*(C4-1)))","v":0},null,"○"]
[null,null,null,null,null,null,{"$f":"IF(OR(C4=0,C4=\"\"),0,ROUNDDOWN(計算シート!I55/(C4+1),0))","v":0}]
[null,"専従者控除額(自動計算)"]
[null,{"$f":"IF(SUM(K4:K5)<=0,0,SUM(K4:K5))","v":0},"円"]
[]
[null,"白色事業専従者控除額の算出方法\n\n イとロのうちどちらか少ない方が１人当たりの控除額となります。\n（イ）専従者が配偶者の場合：86万円、専従者が配偶者以外の親族の場合：50万円\n（ロ）（専従者控除前の所得金額⑮）÷（専従者の人数＋１人）"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"事業専従者の氏名等･･･(収支内訳書･表面に転記されます）"]
[null,"氏名","年齢",null,"続柄",null,null,null,null,null,null,"従事月数"]
[]
[]
[]
[]
[null,null,null,"延べ従事月数",null,null,null,null,null,null,null,{"$f":"IF(SUM(L22:M25)=0,\"\",SUM(L22:M25))","v":""}]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"入力欄取得年"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($O6=\"昭和\",VLOOKUP($R6,$AK$62:$AP$125,4,0),VLOOKUP($R6,$AR$62:$AW$125,4,0))","v":{"$error":"#N/A"}},null,null,"空白","年比較","減価償却","メッセージ"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"「月」入力",{"$f":"IF(T6=\"\",\"○\",\"\")","v":"○"},"－",{"$f":"IF(N7>199999,\"○\",IF(AC10=\"減価償却\",\"○\",\"\"))","v":""},{"$f":"IF(COUNTIF(CJ7:CL7,\"○\")=2,\"該当\",\"非該当\")","v":"非該当"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H20以前",{"$f":"IF(N8=\"\",\"○\",\"\")","v":"○"},{"$f":"IF(CG6<2009,\"○\",\"\")","v":{"$error":"#N/A"}},{"$f":"IF(N7>199999,\"○\",IF(AC10=\"減価償却\",\"○\",\"\"))","v":""},{"$f":"IF(COUNTIF(CJ8:CL8,\"○\")=3,\"該当\",\"非該当\")","v":"非該当"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H21以後",{"$f":"IF(N9=\"\",\"○\",\"\")","v":"○"},{"$f":"IF(AZ62>2008,\"○\",\"\")","v":""},{"$f":"IF(N7>199999,\"○\",IF(AC10=\"減価償却\",\"○\",\"\"))","v":""},{"$f":"IF(COUNTIF(CJ9:CL9,\"○\")=3,\"該当\",\"非該当\")","v":"非該当"}]
[]
[]
[]
[]
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[]
[null,"登録番号","減価償却資産の　　　　　　名　　　称　　　等　　　　　　（繰延資産を含む）",null,null,null,null,null,"面積\n又は\n数量",null,"取　得\n（成　熟）\n年　月",null,null,null,null,null,"ｲ",null,null,null,null,"ロ",null,null,null,"償却方法",null,"耐用年数",null,"ハ",null,null,"ニ",null,null,null,null,"ホ",null,null,null,"ヘ",null,null,"ト",null,null,null,"チ",null,null,"リ",null,null,null,null,"ヌ",null,null,null,null,null,null,null,"処分月","処分年未償却月数","処分年未償却額","(処分前)本年分の普通償却費","(処分前)本年分償却費合計","(処分前)本年分必要経費","(処分前）本年分未償却残高","旧耐用年数","新耐用年数","償却方法","名称","中古","数量","単位","元号","年","月","取得価額","専用割合",null,null,"取得年　（西暦）","ハ",null,"ロ","H20年までの経過年数","H21年以後の経過年数","償却累計額","前年までの償却累計額","取得価額の\n95％償却\n終了年",null,null,null,null,null,"償却方法","ニ",null,null,"ホ","ト","リ","未償却残高\n\n(期末残高)\nH21以後","初年度償却額","通常償却額\nH20以前","通常償却額\nH21以後","摘要",null,null,"償却率\n(～H20）","償却率\n(H21～）","ロ","H20年までの経過年数","H21年以後の経過年数","償却額(累計)",null,"償却方法","ニ",null,null,"ホ","ト","リ","ヌ","初年度償却額","初年度償却残","通常償却額\nH20年まで","通常償却額\nH21年から","摘要",null,null,null,null,null,null,null,"ロ","償却方法","ハ",null,null,"償却額","ニ",null,null,"ホ","ト","リ","経過年数","ヌ","摘要",null,null,"新定額・旧定額","償却方法","償却率"]
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[null,null,null,null,null,null,null,null,null,null,2,null,null,null,{"$f":"ROUNDDOWN(1/K64,3)","v":0.5},null,{"$f":"ROUNDUP(1/K64,3)","v":0.5},null,null,"平成",null,null,null,null,null,null,null,2,null,11,null,null,null,null,null,null,3,null,null,1928,null,null,null,3,null,null,1991,null,null,null,"和暦",null,null,"西暦"]
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[null,null,null,null,null,null,null,null,null,null,4,null,null,null,0.25,null,0.25,null,null,null,null,null,null,null,null,null,null,4,null,9,null,null,null,null,null,null,5,null,null,1930,null,null,null,5,null,null,1993,null,null,null,2,null,null,2020,null,null,null,"処分"]
[null,null,null,null,null,null,null,null,null,null,5,null,null,null,0.2,null,0.2,null,null,"区分",null,null,null,null,null,null,null,5,null,8,null,null,null,null,null,null,6,null,null,1931,null,null,null,6,null,null,1994,null,null,null,3,null,null,2021]
[null,null,null,null,null,null,null,null,null,null,6,null,null,null,0.16600000000000001,null,0.16700000000000001,null,null,null,"新規",null,null,null,null,null,null,6,null,7,null,null,null,null,null,null,7,null,null,1932,null,null,null,7,null,null,1995,null,null,null,4,null,null,2022,null,null,null,"売却"]
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[null,null,null,null,null,null,null,null,null,null,9,null,null,null,0.111,null,0.112,null,null,null,null,null,null,null,null,null,null,9,null,4,null,null,null,null,null,null,10,null,null,1935,null,null,null,10,null,null,1998,null,null,null,7,null,null,2025]
[null,null,null,null,null,null,null,null,null,null,10,null,null,null,0.1,null,0.1,null,null,"単位",null,null,null,null,null,null,null,10,null,3,null,null,null,null,null,null,11,null,null,1936,null,null,null,11,null,null,1999,null,null,null,8,null,null,2026]
[null,null,null,null,null,null,null,null,null,null,11,null,null,null,0.09,null,9.0999999999999998E-2,null,null,"台",null,null,null,null,null,null,null,11,null,2,null,null,null,null,null,null,12,null,null,1937,null,null,null,12,null,null,2000,null,null,null,9,null,null,2027]
[null,null,null,null,null,null,null,null,null,null,12,null,null,null,8.3000000000000004E-2,null,8.4000000000000005E-2,null,null,"式",null,null,null,null,null,null,null,12,null,1,null,null,null,null,null,null,13,null,null,1938,null,null,null,13,null,null,2001,null,null,null,10,null,null,2028]
[null,null,null,null,null,null,null,null,null,null,13,null,null,null,7.5999999999999998E-2,null,7.6999999999999999E-2,null,null,"棟",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,null,1939,null,null,null,14,null,null,2002,null,null,null,11,null,null,2029]
[null,null,null,null,null,null,null,null,null,null,14,null,null,null,7.0999999999999994E-2,null,7.1999999999999995E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,null,1940,null,null,null,15,null,null,2003,null,null,null,12,null,null,2030]
[null,null,null,null,null,null,null,null,null,null,15,null,null,null,6.6000000000000003E-2,null,6.7000000000000004E-2,null,null,"㎡",null,null,null,null,null,null,null,"処分月",null,null,null,null,null,null,null,null,16,null,null,1941,null,null,null,16,null,null,2004,null,null,null,13,null,null,2031]
[null,null,null,null,null,null,null,null,null,null,16,null,null,null,6.2E-2,null,6.3E-2,null,null,"ａ",null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,17,null,null,1942,null,null,null,17,null,null,2005,null,null,null,14,null,null,2032]
[null,null,null,null,null,null,null,null,null,null,17,null,null,null,5.8000000000000003E-2,null,5.9000000000000004E-2,null,null,"ｍ",null,null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,18,null,null,1943,null,null,null,18,null,null,2006,null,null,null,15,null,null,2033]
[null,null,null,null,null,null,null,null,null,null,18,null,null,null,5.5E-2,null,5.6000000000000001E-2,null,null,null,null,null,null,null,null,null,null,3,null,null,null,null,null,null,null,null,19,null,null,1944,null,null,null,19,null,null,2007,null,null,null,16,null,null,2034]
[null,null,null,null,null,null,null,null,null,null,19,null,null,null,5.1999999999999998E-2,null,5.2999999999999999E-2,null,null,null,null,null,null,null,null,null,null,4,null,null,null,null,null,null,null,null,20,null,null,1945,null,null,null,20,null,null,2008,null,null,null,17,null,null,2035]
[null,null,null,null,null,null,null,null,null,null,20,null,null,null,0.05,null,0.05,null,null,null,null,null,null,null,null,null,null,5,null,null,null,null,null,null,null,null,21,null,null,1946,null,null,null,21,null,null,2009,null,null,null,18,null,null,2036]
[null,null,null,null,null,null,null,null,null,null,21,null,null,null,4.8000000000000001E-2,null,4.8000000000000001E-2,null,null,null,null,null,null,null,null,null,null,6,null,null,null,null,null,null,null,null,22,null,null,1947,null,null,null,22,null,null,2010,null,null,null,19,null,null,2037]
[null,null,null,null,null,null,null,null,null,null,22,null,null,null,4.5999999999999999E-2,null,4.5999999999999999E-2,null,null,null,null,null,null,null,null,null,null,7,null,null,null,null,null,null,null,null,23,null,null,1948,null,null,null,23,null,null,2011,null,null,null,20,null,null,2038]
[null,null,null,null,null,null,null,null,null,null,23,null,null,null,4.3999999999999997E-2,null,4.3999999999999997E-2,null,null,null,null,null,null,null,null,null,null,8,null,null,null,null,null,null,null,null,24,null,null,1949,null,null,null,24,null,null,2012,null,null,null,21,null,null,2039]
[null,null,null,null,null,null,null,null,null,null,24,null,null,null,4.2000000000000003E-2,null,4.2000000000000003E-2,null,null,null,null,null,null,null,null,null,null,9,null,null,null,null,null,null,null,null,25,null,null,1950,null,null,null,25,null,null,2013,null,null,null,22,null,null,2040]
[null,null,null,null,null,null,null,null,null,null,25,null,null,null,0.04,null,0.04,null,null,null,null,null,null,null,null,null,null,10,null,null,null,null,null,null,null,null,26,null,null,1951,null,null,null,26,null,null,2014,null,null,null,23,null,null,2041]
[null,null,null,null,null,null,null,null,null,null,26,null,null,null,3.9E-2,null,3.9E-2,null,null,null,null,null,null,null,null,null,null,11,null,null,null,null,null,null,null,null,27,null,null,1952,null,null,null,27,null,null,2015,null,null,null,24,null,null,2042]
[null,null,null,null,null,null,null,null,null,null,27,null,null,null,3.6999999999999998E-2,null,3.7999999999999999E-2,null,null,null,null,null,null,null,null,null,null,12,null,null,null,null,null,null,null,null,28,null,null,1953,null,null,null,28,null,null,2016,null,null,null,25,null,null,2043]
[null,null,null,null,null,null,null,null,null,null,28,null,null,null,3.5999999999999997E-2,null,3.6000000000000004E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,null,1954,null,null,null,29,null,null,2017,null,null,null,26,null,null,2044]
[null,null,null,null,null,null,null,null,null,null,29,null,null,null,3.5000000000000003E-2,null,3.5000000000000003E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,null,1955,null,null,null,30,null,null,2018,null,null,null,27,null,null,2045]
[null,null,null,null,null,null,null,null,null,null,30,null,null,null,3.4000000000000002E-2,null,3.4000000000000002E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,null,1956,null,null,null,31,null,null,2019,null,null,null,28,null,null,2046]
[null,null,null,null,null,null,null,null,null,null,31,null,null,null,3.3000000000000002E-2,null,3.3000000000000002E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,null,null,1957,null,null,null,32,null,null,2020,null,null,null,29,null,null,2047]
[null,null,null,null,null,null,null,null,null,null,32,null,null,null,3.2000000000000001E-2,null,3.2000000000000001E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,null,1958,null,null,null,33,null,null,2021,null,null,null,30,null,null,2048]
[null,null,null,null,null,null,null,null,null,null,33,null,null,null,3.1E-2,null,3.1E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,null,1959,null,null,null,34,null,null,2022,null,null,null,31,null,null,2049]
[null,null,null,null,null,null,null,null,null,null,34,null,null,null,0.03,null,3.0000000000000002E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,null,1960,null,null,null,35,null,null,2023,null,null,null,32,null,null,2050]
[null,null,null,null,null,null,null,null,null,null,35,null,null,null,2.9000000000000001E-2,null,2.9000000000000001E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,null,1961,null,null,null,36,null,null,2024,null,null,null,33,null,null,2051]
[null,null,null,null,null,null,null,null,null,null,36,null,null,null,2.8000000000000001E-2,null,2.8000000000000001E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,null,1962,null,null,null,37,null,null,2025,null,null,null,34,null,null,2052]
[null,null,null,null,null,null,null,null,null,null,37,null,null,null,2.7E-2,null,2.8000000000000001E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,null,null,1963,null,null,null,38,null,null,2026,null,null,null,35,null,null,2053]
[null,null,null,null,null,null,null,null,null,null,38,null,null,null,2.7E-2,null,2.7E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,null,1964,null,null,null,39,null,null,2027,null,null,null,36,null,null,2054]
[null,null,null,null,null,null,null,null,null,null,39,null,null,null,2.5999999999999999E-2,null,2.6000000000000002E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,null,null,1965,null,null,null,40,null,null,2028,null,null,null,37,null,null,2055]
[null,null,null,null,null,null,null,null,null,null,40,null,null,null,2.5000000000000001E-2,null,2.5000000000000001E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,null,null,1966,null,null,null,41,null,null,2029,null,null,null,38,null,null,2056]
[null,null,null,null,null,null,null,null,null,null,41,null,null,null,2.5000000000000001E-2,null,2.5000000000000001E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,null,1967,null,null,null,42,null,null,2030,null,null,null,39,null,null,2057]
[null,null,null,null,null,null,null,null,null,null,42,null,null,null,2.4E-2,null,2.4E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,null,null,1968,null,null,null,43,null,null,2031,null,null,null,40,null,null,2058]
[null,null,null,null,null,null,null,null,null,null,43,null,null,null,2.4E-2,null,2.4E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,null,null,1969,null,null,null,44,null,null,2032,null,null,null,41,null,null,2059]
[null,null,null,null,null,null,null,null,null,null,44,null,null,null,2.3E-2,null,2.3E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,null,null,1970,null,null,null,45,null,null,2033,null,null,null,42,null,null,2060]
[null,null,null,null,null,null,null,null,null,null,45,null,null,null,2.3E-2,null,2.3E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,null,null,1971,null,null,null,46,null,null,2034,null,null,null,43,null,null,2061]
[null,null,null,null,null,null,null,null,null,null,46,null,null,null,2.1999999999999999E-2,null,2.2000000000000002E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,null,1972,null,null,null,47,null,null,2035,null,null,null,44,null,null,2062]
[null,null,null,null,null,null,null,null,null,null,47,null,null,null,2.1999999999999999E-2,null,2.2000000000000002E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,null,null,1973,null,null,null,48,null,null,2036,null,null,null,45,null,null,2063]
[null,null,null,null,null,null,null,null,null,null,48,null,null,null,2.1000000000000001E-2,null,2.1000000000000001E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,null,null,1974,null,null,null,49,null,null,2037,null,null,null,46,null,null,2064]
[null,null,null,null,null,null,null,null,null,null,49,null,null,null,2.1000000000000001E-2,null,2.1000000000000001E-2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,null,null,1975,null,null,null,50,null,null,2038,null,null,null,47,null,null,2065]
[null,null,null,null,null,null,null,null,null,null,50,null,null,null,0.02,null,0.02,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,null,null,1976,null,null,null,51,null,null,2039,null,null,null,48,null,null,2066]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,null,1977,null,null,null,52,null,null,2040,null,null,null,49,null,null,2067]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,null,null,1978,null,null,null,53,null,null,2041,null,null,null,50,null,null,2068]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,54,null,null,1979,null,null,null,54,null,null,2042,null,null,null,51,null,null,2069]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55,null,null,1980,null,null,null,55,null,null,2043,null,null,null,52,null,null,2070]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,null,null,1981,null,null,null,56,null,null,2044,null,null,null,53,null,null,2071]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,null,null,1982,null,null,null,57,null,null,2045,null,null,null,54,null,null,2072]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,null,null,1983,null,null,null,58,null,null,2046,null,null,null,55,null,null,2073]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,null,1984,null,null,null,59,null,null,2047,null,null,null,56,null,null,2074]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,null,null,1985,null,null,null,60,null,null,2048,null,null,null,57,null,null,2075]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,61,null,null,1986,null,null,null,61,null,null,2049,null,null,null,58,null,null,2076]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62,null,null,1987,null,null,null,62,null,null,2050,null,null,null,59,null,null,2077]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,63,null,null,1988,null,null,null,63,null,null,2051,null,null,null,60,null,null,2078]
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{"sheet":"償却資産明細書(印刷)","index":11,"n_rows":29,"n_cols":21,"rows_kept":29,"cut":false,"hidden":false,"merged":[[3,7,4,7],[3,14,4,14],[3,15,4,15],[3,10,4,10],[3,11,4,12],[2,8,4,8],[1,16,1,19],[2,9,4,9],[3,13,4,13],[3,19,4,19],[3,17,4,17],[3,18,4,18],[3,16,4,16],[1,8,1,13],[2,1,4,1],[2,2,4,2],[1,1,1,3],[1,4,1,6],[2,3,3,5],[3,6,4,6]]}
[null,"【別紙】減価償却資産明細書",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"説明書!H1","v":"ver.3.4"}]
[null,"○減価償却費の計算",null,null,{"$f":"IF(ISNUMBER(計算シート!C2),\"令和　\"&計算シート!C2&\"　年分\",\"年分が入力されていません　！！\")","v":"令和　5　年分"},null,null,"住所",{"$f":"IF(計算シート!D4=\"\",\"\",計算シート!D4)","v":"東近江市八日市緑町１０番５号"},null,null,null,null,null,null,"氏名",{"$f":"IF(計算シート!D5=\"\",\"\",計算シート!D5)","v":"東近江　太郎"}]
[null,"減価償却資産の\n名 　称   等\n(繰延資産を含む)","面積又は数量","取　得　　　　　　　　　　　　（成　熟）　　　　　　年　月",null,null,"イ","ロ","償 却\n方 法 ","耐 用\n年 数 ","ハ","ニ",null,"ホ","へ","ト","チ","リ","ヌ"]
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["耐用年数","旧定額法","定額法",null,"新の耐用年数"]
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["耐用年数","旧定額法","定額法"]
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[36,{"$f":"ROUNDUP(1/A37,3)","v":2.8000000000000001E-2},2.8000000000000001E-2]
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