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{"sheet":"試算シート","index":0,"n_rows":229,"n_cols":16,"rows_kept":229,"cut":false,"hidden":false,"merged":[[12,11,12,12],[7,11,7,12],[8,11,8,12],[9,11,9,12],[10,11,10,12],[11,11,11,12],[19,11,19,12],[22,11,22,12],[13,11,13,12],[14,11,14,12],[15,11,15,12],[16,11,16,12],[17,11,17,12],[18,11,18,12]]}
["試算のベース"]
["税引前当期純利益（前年度）",20000000]
["役員報酬の金額（前年度）",8000000,null,null,null,null,null,null,null,"法人税の計算"]
["法人の利益（役員報酬０の場合）",{"$f":"B2+B3","v":28000000},null,null,null,null,null,null,null,null,null,"課税される利益",{"$f":"IF(B8=\"\",\"\",IF(B8<0,0,B8))","v":15434150},"円"]
[null,null,null,null,null,null,null,null,null,null,null,"法人税等の総額",{"$f":"N23","v":4694700},"円"]
["役員報酬の金額",{"$f":"F13","v":11000000},null,"前提条件",null,null,"社会保険料（メモ","西宮市"]
["社会保険料（会社負担分）",{"$f":"F14","v":1565850},null,"・役員報酬は全員同額",null,null,"健康保険",0.1017,null,"  【詳細】"]
["法人の利益（役員報酬、社会保険考慮後）",{"$f":"B4-B6-B7","v":15434150},null,"・社会保険料は料率から計算",null,null,"健康保険＋介護保険",0.11990000000000001,null,"国へ支払 ①",null,"法人税（年間利益のうち800万円までに対応する部分）",null,{"$f":"ROUNDDOWN(MIN(M4,8000000)*0.15,-3)","v":1200000},null,"15% ×800万以下の部分"]
["法人税の額",{"$f":"M5","v":4694700},null,"・役員報酬一人あたり2,000万円までに対応（10万円刻み）",null,null,"厚生年金",0.183,null,"国へ支払 ②",null,"法人税（年間利益のうち800万円を超える金額に対応する部分）",null,{"$f":"ROUNDDOWN(IF(M4>8000000,(M4-8000000)*0.232,0),-3)","v":1724000},null,"23.2% ×800万超過部分"]
[null,null,null,null,null,null,null,null,null,"国へ支払 ③",null,"地方法人税（法人税の総額に対して一定割合でかかる）",null,{"$f":"+ROUNDDOWN((N8+N9)*0.103,-2)","v":301100},null,"10.3%× (①＋②)"]
["役員（セルに名前いれると金額入ります","役員A",null,null,null,"計",null,null,null,"都道府県へ支払　④",null,"法人事業税（年間利益のうち400万円までに対応する部分）",null,{"$f":"ROUNDDOWN(MIN(M4,4000000)*0.035,-2)","v":140000},null,"3.5% ×400万以下の部分"]
["年齢",30,null,null,null,null,null,null,null,"都道府県へ支払　⑤",null,"法人事業税（年間利益のうち400万円超800万円未満に対応する部分）",null,{"$f":"ROUNDDOWN(IF(M4<4000000,0,MIN(M4-4000000,4000000))*0.053,-2)","v":212000},null,"5.3% × 400万超800万未満部分"]
["役員報酬の金額",11000000,{"$f":"IF(C11=\"\",\"\",$B13)","v":""},{"$f":"IF(D11=\"\",\"\",$B13)","v":""},{"$f":"IF(E11=\"\",\"\",$B13)","v":""},{"$f":"SUM(B13:E13)","v":11000000},null,null,null,"都道府県へ支払　⑥",null,"法人事業税（年間利益のうち800万円を超える金額に対応する部分）",null,{"$f":"ROUNDDOWN(IF(M4>8000000,M4-8000000,0)*0.07,-2)","v":520300},null,"7% ×800万超過部分"]
["社会保険料（従業員負担分）",{"$f":"IF(AND(B12<65,B12>39),ROUND((B13*$H$8+B13*$H$9)/2,0),ROUND((B13*$H$7+B13*$H$9)/2,0))","v":1565850},{"$f":"IF(AND(C12<65,C12>39),ROUND((C13*$H$8+C13*$H$9)/2,0),ROUND((C13*$H$7+C13*$H$9)/2,0))","v":0},0,0,{"$f":"SUM(B14:E14)","v":1565850},null,null,null,"都道府県へ支払　⑦",null,"特別法人事業税（法人税の総額に対して一定割合でかかる）",null,{"$f":"ROUNDDOWN((N11+N12+N13)*0.37,-2)","v":322700},null,"37% × (④＋⑤＋⑥)"]
["所得金額",{"$f":"B13-B14","v":9434150},{"$f":"IF(C14=\"\",\"\",$B15)","v":""},{"$f":"IF(D14=\"\",\"\",$B15)","v":""},{"$f":"IF(E14=\"\",\"\",$B15)","v":""},null,null,null,null,"都道府県へ支払　⑧",null,"都道府県民税　所得割（法人税の総額に対して一定割合でかかる）",null,{"$f":"+ROUNDDOWN((N8+N9)*0.01,-2)","v":29200},null,"1% × (①＋②)"]
["給与所得控除額",{"$f":"IF(B13<=1625000, 550000,\n IF(B13<=1800000, B13*0.4-100000,\n IF(B13<=3600000, B13*0.3+80000,\n IF(B13<=6600000, B13*0.2+440000,\n IF(B13<=8500000, B13*0.1+1100000, 1950000)))))","v":1950000},{"$f":"IF(C15=\"\",\"\",$B16)","v":""},"","",null,null,null,null,"都道府県へ支払　⑨",null,"都道府県民税　均等割（会社が存在し活動すれば絶対かかる）",null,20000,null,"都道府県により金額が異なるので注意！"]
["課税所得金額（給与分）",{"$f":"ROUNDDOWN(B15-B16-480000,-3)","v":7004000},"","","",null,null,null,null,null,null,"都道府県民税　均等割（支店などの活動拠点がある場合）",null,0,null,"　〃"]
[null,null,null,null,null,null,null,null,null,"市町村へ支払　⑩",null,"市町村民税　所得割（法人税の総額に対して一定割合でかかる）",null,{"$f":"+ROUNDDOWN((N8+N9)*0.06,-2)","v":175400},null,"6%× (①＋②)"]
[null,null,null,null,null,null,null,null,null,"市町村へ支払　⑪",null,"市町村民税　均等割（会社が存在し活動すれば絶対かかる）",null,50000,null,"市町村により金額が異なるので注意！"]
["課税所得金額",{"$f":"B17+B18-B19","v":7004000},{"$f":"C17+C18-C19","v":0},{"$f":"D17+D18-D19","v":0},{"$f":"E17+E18-E19","v":0},null,null,null,null,null,null,"市町村民税　均等割（支店などの活動拠点がある場合）",null,0,null,"　〃"]
["所得税額",{"$f":"IF(B20<=1949000,B20*0.05,\nIF(B20<=3299000,B20*0.1-97500,\nIF(B20<=6949000,B20*0.2-427500,\nIF(B20<=8999000,B20*0.23-636000,\nIF(B20<=17999000,B20*0.33-1536000,\nIF(B20<=39999000,B20*0.4-2796000,B20*0.45-4796000))))))","v":974920},{"$f":"IF(C20<=1949000,C20*0.05,\nIF(C20<=3299000,C20*0.1-97500,\nIF(C20<=6949000,C20*0.2-427500,\nIF(C20<=8999000,C20*0.23-636000,\nIF(C20<=17999000,C20*0.33-1536000,\nIF(C20<=39999000,C20*0.4-2796000,C20*0.45-4796000))))))","v":0},0,0]
["住民税額（一律10%としています）",{"$f":"B20*0.1","v":700400},{"$f":"C20*0.1","v":0},0,0]
[null,null,null,null,null,null,null,null,null,null,null,"法人税と地方税の総額",null,{"$f":"SUM(N8:N22)","v":4694700},"円"]
["個人の所得税、住民税、社会保険料の合計",{"$f":"B21+B22+B14","v":3241170},{"$f":"C21+C22+C14","v":0},0,0,3241170]
[]
[]
["B9+F23",{"$f":"B9+F24","v":7935870},"( 法人側の税負担と、役員個人側の税負担の合計額です。原則としてこの額が最小になるように計算されています。）"]
[]
[0,9166000]
[100000,9150335]
[200000,9134870]
[300000,9120605]
[400000,9105040]
[500000,9090625]
[600000,9075160]
[700000,9060795]
[800000,9045230]
[900000,9030915]
[1000000,9015350]
[1100000,9000885]
[1200000,8985520]
[1300000,8970855]
[1400000,8955390]
[1500000,8941125]
[1600000,8925560]
[1700000,8906695]
[1800000,8885080]
[1900000,8866315]
[2000000,8846250]
[2100000,8827385]
[2200000,8807270]
[2300000,8788505]
[2400000,8768540]
[2500000,8749675]
[2600000,8729560]
[2700000,8710695]
[2800000,8690630]
[2900000,8672065]
[3000000,8651850]
[3100000,8632985]
[3200000,8613020]
[3300000,8594155]
[3400000,8574190]
[3500000,8555275]
[3600000,8535310]
[3700000,8517845]
[3800000,8499380]
[3900000,8481965]
[4000000,8463400]
[4100000,8446135]
[4200000,8427570]
[4300000,8410255]
[4400000,8392840]
[4500000,8378775]
[4600000,8363710]
[4700000,8349345]
[4800000,8334180]
[4900000,8320215]
[5000000,8304950]
[5100000,8290885]
[5200000,8275520]
[5300000,8261555]
[5400000,8246290]
[5500000,8232325]
[5600000,8216960]
[5700000,8202895]
[5800000,8187930]
[5900000,8173765]
[6000000,8158400]
[6100000,8144335]
[6200000,8129070]
[6300000,8115305]
[6400000,8099740]
[6500000,8091175]
[6600000,8082610]
[6700000,8078045]
[6800000,8072580]
[6900000,8067815]
[7000000,8062250]
[7100000,8057685]
[7200000,8052120]
[7300000,8047555]
[7400000,8041790]
[7500000,8037525]
[7600000,8031860]
[7700000,8026995]
[7800000,8021630]
[7900000,8017065]
[8000000,8011500]
[8100000,8006735]
[8200000,8001070]
[8300000,7996905]
[8400000,7991140]
[8500000,7986875]
[8600000,7984010]
[8700000,7982645]
[8800000,7979980]
[8900000,7978615]
[9000000,7975650]
[9100000,7974085]
[9200000,7971720]
[9300000,7970255]
[9400000,7967290]
[9500000,7965925]
[9600000,7963260]
[9700000,7961895]
[9800000,7959030]
[9900000,7957565]
[10000000,7954900]
[10100000,7953435]
[10200000,7950970]
[10300000,7949305]
[10400000,7946640]
[10500000,7945175]
[10600000,7942610]
[10700000,7940945]
[10800000,7938280]
[10900000,7936915]
[11000000,7935870]
[11100000,7936555]
[11200000,7936770]
[11300000,7938085]
[11400000,7937900]
[11500000,7938785]
[11600000,7938800]
[11700000,7939915]
[11800000,7940030]
[11900000,7941045]
[12000000,7940630]
[12100000,7941845]
[12200000,7941860]
[12300000,7943175]
[12400000,7942660]
[12500000,7943775]
[12600000,7943990]
[12700000,7945005]
[12800000,7944690]
[12900000,7945805]
[13000000,7945720]
[13100000,7946935]
[13200000,7946620]
[13300000,7947835]
[13400000,7953850]
[13500000,7963665]
[13600000,7972380]
[13700000,7981565]
[13800000,7990280]
[13900000,7999895]
[14000000,8008410]
[14100000,8017995]
[14200000,8026610]
[14300000,8036425]
[14400000,8044840]
[14500000,8054225]
[14600000,8062940]
[14700000,8072655]
[14800000,8081170]
[14900000,8090455]
[15000000,8099070]
[15100000,8108785]
[15200000,8117500]
[15300000,8127215]
[15400000,8135200]
[15500000,8145115]
[15600000,8153730]
[15700000,8163445]
[15800000,8171630]
[15900000,8181245]
[16000000,8189860]
[16100000,8199675]
[16200000,8207860]
[16300000,8217675]
[16400000,8226090]
[16500000,8236005]
[16600000,8244190]
[16700000,8253905]
[16800000,8262420]
[16900000,8272135]
[17000000,8280950]
[17100000,8290235]
[17200000,8298850]
[17300000,8308565]
[17400000,8317080]
[17500000,8326565]
[17600000,8348080]
[17700000,8371095]
[17800000,8392810]
[17900000,8415395]
[18000000,8438310]
[18100000,8461225]
[18200000,8484340]
[18300000,8506825]
[18400000,8529840]
[18500000,8551655]
[18600000,8574670]
[18700000,8597685]
[18800000,8620070]
[18900000,8643185]
[19000000,8666100]
[19100000,8689015]
[19200000,8711800]
[19300000,8733415]
[19400000,8756530]
[19500000,8779245]
[19600000,8802030]
[19700000,8824945]
[19800000,8847960]
[19900000,8870975]
[20000000,8892890]