{"text_format":"1","workbook":"xlsx","n_sheets":13,"sheets":["説明書","従業者名簿","給与計算","給与明細","賞与計算","賞与明細","振替伝票","保険料額表","年末調整金種計算","台帳合計表","台帳原本","賞与算出表","年末調整計算"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":66,"comments":3,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"説明書","index":0,"n_rows":39,"n_cols":4,"rows_kept":39,"cut":false,"hidden":false,"merged":[[0,0,0,3]]}
["給与計算ワークシート説明書"]
[]
[null,null,"注意","必ずマクロ機能をオンにして使ってください。"]
[]
["①","印刷用の設定","①-1","給与計算（一覧表）、給与明細、賞与計算（一覧表）、賞与明細のシートをプリンタに合わせて印刷テストしておきます。"]
[null,null,"①-2","台帳原本は、複製して利用するので台帳を作成する前に、プリンタに合わせて印刷設定しておきましょう。"]
[]
["②","各計算表の設定","②-1","保険料額表の雇用保険、社会保険、健康保険の料率を設定します。"]
[null,null,"②-2","賞与算出表、年末調整計算のシートを設定します。（税務署発行の、源泉徴収のしおりから）"]
[null,null,null,"この辺りの設定は税法の変更に合わせて対応が必要です。"]
[null,null,"②-3","給与計算シートには、月単位の給与計算に必要な計算表（別表第一、別表第二、別表第三などの青い表）が入っています。"]
[null,null,null,"作成時には、税務署から送られてくる源泉徴収のしおりにある電子計算の算式や表を参照しています。"]
[null,null,"②-4","賞与計算シートには、売上額の還元計算も入っていますが、この辺りは実態に合わせて変更してください。"]
[]
["③","従業者名簿","③-1","従業者の個人情報を入力します。20人分入力できますが、給与計算できるのは10人分です。"]
[null,null,null,"区分…役員など雇用保険料を計算しない人は１、従業員は２です。退職者など計算を必要としない人は０と入力します。"]
[null,null,null,"従業者番号…任意の番号を付けられます。源泉徴収票にも同じ番号を記載します。"]
[null,null,"③-2","「台長作成」ボタンを押すと各人の台帳が作成されます。（個人データを更新した場合にも台長作成ボタンを押して上書きします）"]
[null,null,"③-3","「台帳初期化」は、給与の転記データを削除したいとき（新年度が始まったとき）に使用します。"]
[null,null,"③-4","「台帳印刷」ボタンを押すと、各人の給与台帳を印刷します。"]
[]
["④","給与計算","④-1","各人の基本給など金額を入力します。"]
[null,null,"④-2","健康保険料の標準月額を入力します。変更があったときも手入力します。"]
[null,null,"④-3","給与計算ができたら、転記ボタンを押して、各人の給与台帳へデータを複写します。台帳合計表も複写されます。"]
[null,null,"④-4","印刷は、一覧表と明細書を個別に印刷できます。"]
[]
["⑤","賞与計算","⑤-1","定額基礎には、給与の基本給が自動的に入っています。定額修正を入力するとそちらの金額が優先されます。"]
[]
["⑥","振替伝票","⑥-1","振替伝票シートでは、給与計算と賞与計算から振替伝票用のデータをまとめて表示しています。"]
[]
["⑦","給与台帳","⑦-1","台帳にはその年の1月1日時点のデータを載せます。そのため台帳の年齢は1月1日時点のものです。"]
[null,null,"⑦-2","給与台帳では、源泉徴収票作成に必要な計算も行います。"]
[null,null,"⑦-3","社会保険料の算定基礎届け用のデータもまとめています。"]
[]
["⑧","新年度","⑧-1","年度毎にワークシートを複製して利用することをお薦めします。"]
[null,null,"⑧-2","従業者名簿の年度を変更し、個人データの変更箇所を確認します。"]
[null,null,"⑧-3","「台帳初期化」を実行して、各人の台帳、台帳合計表の給与と賞与の金額を削除します。"]
[null,null,"⑧-4","従業者名簿の更新事項を各人の台帳に反映させるため、「台帳作成」を実行します。"]
[null,null,"⑧-5","前年度の退職者の台帳を手動で削除します。退職者のシートのタブの上で右クリックして削除を選択します。"]

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["従業者名簿"]
[]
[null,2015,"年度分","企業名：","株式会社○○△△"]
[]
["シート番号","区分","従業者番号","入社日","役職","氏名","生年月日","年齢","郵便番号","住所1","住所2","電話番号","基礎年金番号","介護保険","雇用保険番号","振込先"]
[1,2,1,"2000-01-01",null,"A","1970-09-10",{"$f":"IF(G6=\"\",\"\",DATEDIF(G6,TODAY(),\"Y\"))","v":44},"111-1111","東京都",null,"03-0999-9999","9999-1111",{"$f":"IF($B$3-YEAR(G6)<40,\"-\",IF($B$3-YEAR(G6)<65,\"該当\",\"-\"))","v":"該当"},null,"テストデータ"]
[2,2,2,"2000-01-01",null,"B","1988-03-16",{"$f":"IF(G7=\"\",\"\",DATEDIF(G7,TODAY(),\"Y\"))","v":27},"222-2222","埼玉県",null,null,"9999-2222","-","9999-2222","テストデータ"]
[3,2,3,"2000-01-01",null,"C","1980-01-11",{"$f":"IF(G8=\"\",\"\",DATEDIF(G8,TODAY(),\"Y\"))","v":35},"333-3333","埼玉県",null,null,"9999-3333","-","9999-3333","テストデータ"]
[4,2,4,"2000-01-01",null,"D","1992-08-24",23,"111-1111","東京都",null,null,null,"-"]
[5,2,5,"2000-01-01",null,"E","1996-01-20",19,"222-2222","埼玉県",null,null,null,"-"]
[6,2,null,null,null,null,null,null,null,null,null,null,null,"-"]
[7,2,null,null,null,null,null,null,null,null,null,null,null,"-"]
[8,2,null,null,null,null,null,null,null,null,null,null,null,"-"]
[9,2,null,null,null,null,null,null,null,null,null,null,null,"-"]
[10,2,null,null,null,null,null,null,null,null,null,null,null,"-"]
[null,null,11,null,null,null,null,"",null,null,null,null,null,"-"]
[null,null,12,null,null,null,null,"",null,null,null,null,null,"-"]
[null,null,13,null,null,null,null,"",null,null,null,null,null,"-"]
[null,null,14,null,null,null,null,"",null,null,null,null,null,"-"]
[null,null,15,null,null,null,null,"",null,null,null,null,null,"-"]
[null,null,16,null,null,null,null,"",null,null,null,null,null,"-"]
[null,null,17,null,null,null,null,"",null,null,null,null,null,"-"]
[null,null,18,null,null,null,null,"",null,null,null,null,null,"-"]
[null,null,19,null,null,null,null,"",null,null,null,null,null,"-"]
[null,null,20,null,null,null,null,"",null,null,null,null,null,"-"]
[]
[]
[]
[]
[]
[]
[null,null,"列項目数","入力行数","有効数"]
[null,null,{"$f":"COUNTA(A5:P5)","v":16},{"$f":"COUNTA(F6:F25)","v":5},{"$f":"COUNTIF(B6:B25,1)+COUNTIF(B6:B25,2)","v":10}]

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[null,"シート番号",1,2,3,4,5,6,7,8,9,10,null,null,null,null,"処理列数",{"$f":"COUNTA(B2:M2)-2","v":10}]
[1,{"$f":"NOW()","v":"2015-09-06T08:53:19.380"},{"$f":"T(VLOOKUP(C$1,従業者一覧表,6))","v":"A"},"B","C","D","E","","","","","","合計",null,"A4用紙"]
[2,"基本給与",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C3:L3)","v":0},null,null,null,"今月の注意事項",null,null,{"$f":"MONTH(NOW())","v":9},{"$f":"T(VLOOKUP(T3,T4:U15,2))","v":""}]
[3,"役員報酬",null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"U3","v":""},null,null,1]
[4,"家族手当",null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,2]
[5,"住宅手当",null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,3]
[6,"資格手当",null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,4,"給与見直"]
[7,"技能手当",null,null,null,null,null,null,null,null,null,null,0,null,{"$f":"IF(M31=U17,\"転記済\",\"転記必要\")","v":"転記済"},null,null,"改訂",null,5]
[8,"職務手当",null,null,null,null,null,null,null,null,null,null,0,null,null,null,"健保一般",{"$f":"保険料額表!G2","v":"H27.4"},null,6,"住民税の改訂、社保随時改訂"]
[9,"小計",{"$f":"SUM(C3:C9)","v":0},0,0,0,{"$f":"SUM(G3:G9)","v":0},0,0,0,0,0,0,null,null,null,"健保介護",{"$f":"保険料額表!H2","v":"H27.4"},null,7,"住民税の改訂"]
[10,"能力手当",null,null,null,null,null,null,null,null,null,null,0,null,null,null,"厚生年金",{"$f":"保険料額表!I2","v":"H26.9"},null,8]
[11,"皆勤手当",null,null,null,null,null,null,null,null,null,null,0,null,"3000円",null,null,null,null,9]
[12,"合計",{"$f":"SUM(C10:C12)","v":0},0,0,{"$f":"SUM(F10:F12)","v":0},{"$f":"SUM(G10:G12)","v":0},0,0,0,0,0,0,null,"（Ａ）源泉基本",null,"家族手当",null,null,10]
[13,"交通費",null,null,null,null,null,null,null,null,null,null,0,null,null,null,"配偶者",10000,null,11]
[14,"総支給額",{"$f":"SUM(C13:C14)","v":0},0,0,{"$f":"SUM(F13:F14)","v":0},{"$f":"SUM(G13:G14)","v":0},0,0,0,0,0,0,null,"（Ｂ）",null,"子供",5000,null,12]
[]
[16,"健康保険",{"$f":"IF(C2=\"\",0,C68)","v":0},0,0,0,0,{"$f":"IF(H2=\"\",0,H68)","v":0},0,0,0,0,{"$f":"SUM(C17:L17)","v":0},null,"9月改訂/40歳",null,null,null,null,{"$f":"MONTH(NOW())","v":9},{"$f":"VLOOKUP(T17,T18:U29,2)","v":0}]
[17,"厚生年金",{"$f":"IF(C2=\"\",0,C69)","v":0},0,0,0,0,{"$f":"IF(H2=\"\",0,H69)","v":0},0,0,0,0,{"$f":"SUM(C18:L18)","v":0},null,"9月改訂",null,null,null,null,1,{"$f":"台帳合計表!B34","v":0}]
[18,"雇用保険",{"$f":"IF(C2=\"\",0,C61)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(C19:L19)","v":0},null,"Ｂ×料率",null,null,null,null,2,{"$f":"台帳合計表!C34","v":0}]
[19,"小計",{"$f":"SUM(C17:C19)","v":0},0,0,{"$f":"SUM(F17:F19)","v":0},{"$f":"SUM(G17:G19)","v":0},0,0,0,0,0,{"$f":"SUM(C20:L20)","v":0},null,"（Ｃ）",null,null,null,null,3,{"$f":"台帳合計表!D34","v":0}]
[null,"課税標準",{"$f":"C13-C20","v":0},0,0,0,{"$f":"G13-G20","v":0},0,0,0,0,0,{"$f":"SUM(C21:L21)","v":0},null,"（Ｄ）＝Ａ−Ｃ",null,null,null,null,4,{"$f":"台帳合計表!E34","v":0}]
[null,"扶養人数",0,0,0,null,null,null,null,null,null,null,null,null,"年初に更新",null,null,null,null,5,{"$f":"台帳合計表!F34","v":0}]
[22,"源泉所得税",{"$f":"IF(C2=\"\",0,C57*$N$23)","v":0},0,0,0,0,{"$f":"IF(H2=\"\",0,H57*$N$23)","v":0},0,0,0,0,{"$f":"SUM(C23:L23)","v":0},1,"Ｄ×料率",null,null,null,null,6,{"$f":"台帳合計表!G34","v":0}]
[23,"年末調整",null,null,null,null,null,null,null,null,null,null,0,null,"差引額",null,null,null,null,7,{"$f":"台帳合計表!H34","v":0}]
[24,"住民税",null,null,null,null,null,null,null,null,null,null,0,null,"6月・7月改訂",null,null,null,null,8,{"$f":"台帳合計表!I34","v":0}]
[25,"賄費",null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,9,{"$f":"台帳合計表!J34","v":0}]
[26,"寮費",null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,10,{"$f":"台帳合計表!K34","v":0}]
[27,"その他",null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,11,{"$f":"台帳合計表!L34","v":0}]
[28,"控除合計",{"$f":"SUM(C23:C28)+C20","v":0},0,0,{"$f":"SUM(F23:F28)+F20","v":0},{"$f":"SUM(G23:G28)+G20","v":0},0,0,0,0,0,0,null,"（Ｆ）",null,null,null,null,12,{"$f":"台帳合計表!M34","v":0}]
[]
[30,"差引支給額",{"$f":"C15-C29","v":0},0,0,{"$f":"F15-F29","v":0},{"$f":"G15-G29","v":0},0,0,0,0,0,0,null,"Ｂ−Ｆ"]
[]
[null,"●●●●●","●●●●●","●●●●●","●●●●●","●●●●●","●●●●●","●●●●●","●●●●●","●●●●●","●●●●●","●●●●●","●●●●●"]
[]
[null,"源泉所得税計算",null,null,null,null,null,null,null,null,null,null,null,"給与所得控除の額"]
[null,"別表第一",{"$f":"C21","v":0},0,0,0,0,0,0,0,0,0,null,"%","加算額"]
[null,0,{"$f":"IF(AND(C$36>$B37,C$36<$B38),C$36*$N37+$O37,0)","v":0},{"$f":"IF(AND(D$36>$B37,D$36<$B38),$O37,0)","v":0},0,0,0,0,0,0,0,0,null,0,54167]
[null,135417,{"$f":"IF(AND(C$36>$B38,C$36<$B39),C$36*$N38+$O38,0)","v":0},{"$f":"IF(AND(D$36>$B38,D$36<$B39),D$36*$N38+$O38,0)","v":0},{"$f":"IF(AND(E$36>$B38,E$36<$B39),E$36*$N38+$O38,0)","v":0},{"$f":"IF(AND(F$36>$B38,F$36<$B39),F$36*$N38+$O38,0)","v":0},{"$f":"IF(AND(G$36>$B38,G$36<$B39),G$36*$N38+$O38,0)","v":0},{"$f":"IF(AND(H$36>$B38,H$36<$B39),H$36*$N38+$O38,0)","v":0},{"$f":"IF(AND(I$36>$B38,I$36<$B39),I$36*$N38+$O38,0)","v":0},{"$f":"IF(AND(J$36>$B38,J$36<$B39),J$36*$N38+$O38,0)","v":0},{"$f":"IF(AND(K$36>$B38,K$36<$B39),K$36*$N38+$O38,0)","v":0},{"$f":"IF(AND(L$36>$B38,L$36<$B39),L$36*$N38+$O38,0)","v":0},null,0.4,0]
[null,150000,{"$f":"IF(AND(C$36>$B39,C$36<$B40),C$36*$N39+$O39,0)","v":0},0,0,0,0,0,0,0,0,0,null,0.3,15000]
[null,300000,0,0,0,0,0,0,0,0,0,0,null,0.2,45000]
[null,550000,0,0,0,0,0,0,0,0,0,0,null,0.1,100000]
[null,833334,0,0,0,0,0,0,0,0,0,0,null,0.05,141667]
[null,1250000,{"$f":"IF(C$36>$B43,$O43,0)","v":0},{"$f":"IF(D$36>$B43,$O43,0)","v":0},0,0,0,0,0,0,0,0,null,0,204167]
[null,"給与所得控除額",{"$f":"ROUNDUP(SUM(C37:C43),0)","v":0},{"$f":"ROUNDUP(SUM(D37:D43),0)","v":0},0,0,0,0,0,0,0,0]
[]
[null,"別表第二",{"$f":"C22+1","v":1},1,1,1,1,1,1,1,1,1,null,"本人＋扶養者数"]
[null,31667,{"$f":"C$46*$B47","v":31667},{"$f":"D$46*$B47","v":31667},31667,31667,31667,31667,31667,31667,31667,31667]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"税額の算式"]
[null,"別表第三",{"$f":"C36-C44-C47","v":-31667},-31667,-31667,{"$f":"F36-F44-F47","v":-31667},{"$f":"G36-G44-G47","v":-31667},-31667,-31667,-31667,-31667,-31667,null,"%","差引額"]
[null,0,{"$f":"IF(C$49>0,IF(C$49>$B50,C$49*$N50-$O50,0),0)","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"年末調整計算!C40","v":5.1049999999999998E-2}]
[null,162501,0,0,0,0,0,0,0,0,0,0,null,{"$f":"年末調整計算!C41","v":0.1021},8296]
[null,275001,0,0,0,0,0,0,0,0,0,0,null,{"$f":"年末調整計算!C42","v":0.20419999999999999},36374]
[null,579167,0,0,0,0,0,0,0,0,0,0,null,{"$f":"年末調整計算!C43","v":0.23482999999999998},54113]
[null,750001,0,0,0,0,0,0,0,0,0,0,null,{"$f":"年末調整計算!C44","v":0.33693000000000001},130688]
[null,1500001,0,0,0,0,0,0,0,0,0,0,null,{"$f":"40%*102.1%","v":0.40839999999999999},237893]
[null,3333334,{"$f":"IF(C$49>0,IF(C$49>$B56,C$49*$N56-$O56,0),0)","v":0},0,0,0,0,0,0,0,0,0,null,0.45945000000000003,408061]
[null,"所得税額",{"$f":"ROUND(MAX(C50:C56),-1)","v":0},{"$f":"ROUND(MAX(D50:D56),-1)","v":0},0,0,0,0,0,0,0,0,null,null,{"$f":"年末調整計算!E1","v":"2015.1改訂"}]
[]
[null,"雇用保険料計算"]
[null,"基準賃金",{"$f":"IF(C77=2,1,0)*(C15-C4)","v":0},{"$f":"IF(D77=2,1,0)*(D15-D4)","v":0},0,0,0,0,0,0,0,0,"区分","役員手当を差引"]
[null,"保険料額",{"$f":"C60*$M$61","v":0},{"$f":"D60*$M$61","v":0},{"$f":"E60*$M$61","v":0},{"$f":"F60*$M$61","v":0},0,0,0,0,0,0,{"$f":"保険料額表!C4","v":5.0000000000000001E-3}]
[]
[null,"健康保険料計算"]
[null,"標準報酬",null,null,null,null,null,null,null,null,null,null,"←手入力","9月改訂"]
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[null,"平均の等級",{"$f":"VLOOKUP(C73/1000,保険料額表!$E$6:$H$52,2)","v":1},{"$f":"VLOOKUP(D73/1000,保険料額表!$E$6:$H$52,2)","v":1},{"$f":"VLOOKUP(E73/1000,保険料額表!$E$6:$H$52,2)","v":1},{"$f":"VLOOKUP(F73/1000,保険料額表!$E$6:$H$52,2)","v":1},{"$f":"VLOOKUP(G73/1000,保険料額表!$E$6:$H$52,2)","v":1},{"$f":"VLOOKUP(H73/1000,保険料額表!$E$6:$H$52,2)","v":1},{"$f":"VLOOKUP(I73/1000,保険料額表!$E$6:$H$52,2)","v":1},{"$f":"VLOOKUP(J73/1000,保険料額表!$E$6:$H$52,2)","v":1},{"$f":"VLOOKUP(K73/1000,保険料額表!$E$6:$H$52,2)","v":1},{"$f":"VLOOKUP(L73/1000,保険料額表!$E$6:$H$52,2)","v":1}]
[null,null,"※固定給の変動があった場合、3ヶ月後に平均して２等級変動したときは申請を行う。"]
[]
[null,"従業者区分",{"$f":"VLOOKUP(C$1,従業者一覧表,2)","v":2},2,2,2,2,2,2,2,2,2]

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[1,"基礎計算",{"$f":"\"平成\"&(YEAR(NOW())-1988)&\"年\"&IF(AND(MONTH(NOW())<11,MONTH(NOW())>5),\"夏期\",\"冬期\")","v":"平成27年夏期"}]
[]
[null,"半期売上",null,"千円",null,null,"還元額",{"$f":"C3*C4*1000","v":0},"円"]
[null,"還元率",0.05,null,3,"人","一人当たり",{"$f":"INT(H3/E4/100)*100","v":0},"円"]
[]
[6,null,{"$f":"IF(C$31=VLOOKUP(C$31,従業者一覧表,1),VLOOKUP(C$31,従業者一覧表,6),\"\")","v":"A"},"B","C","D","E",0,0,0,0,0,"合計",null,{"$f":"IF(M28=N30,\"OK\",\"NO\")","v":"OK"}]
[null,"売上還元額",{"$f":"$H$4*C11","v":0},{"$f":"$H$4*D11","v":0},{"$f":"$H$4*E11","v":0},{"$f":"$H$4*F11","v":0},0,0,{"$f":"$H$4*I11","v":0},{"$f":"$H$4*J11","v":0},{"$f":"$H$4*K11","v":0},{"$f":"$H$4*L11","v":0},{"$f":"SUM(D7:L7)","v":0},"円","金種表"]
[null,"個別売上",1000,2000,null,null,null,null,null,null,null,null,{"$f":"SUM(D8:L8)","v":2000},"千円",10000,{"$f":"M34","v":0},{"$f":"P8*O8","v":0}]
[null,"還元率",0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,null,null,5000,{"$f":"M36","v":0},0]
[null,"還元額",{"$f":"INT(C8*C9*1000)","v":50000},100000,0,{"$f":"INT(F8*F9*1000)","v":0},0,0,{"$f":"INT(I8*I9*1000)","v":0},0,0,0,{"$f":"SUM(D10:L10)","v":100000},"円",2000,{"$f":"M38","v":0},0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,{"$f":"M40","v":0},0]
[12,null,{"$f":"C6","v":"A"},"B",{"$f":"E6","v":"C"},{"$f":"F6","v":"D"},"E",0,{"$f":"I6","v":0},0,0,0,"合計",null,500,{"$f":"M42","v":0},0]
[null,"定額修正",0,0,null,null,null,null,null,null,null,null,null,null,100,{"$f":"M44","v":0},0]
[14,"定額基礎",{"$f":"IF(C6=\"\",0,IF(C13>0,C13,給与計算!C3))","v":0},{"$f":"IF(D6=\"\",0,IF(D13>0,D13,給与計算!D3))","v":0},{"$f":"IF(E6=\"\",0,IF(E13>0,E13,給与計算!E3))","v":0},{"$f":"IF(F6=\"\",0,IF(F13>0,F13,給与計算!F3))","v":0},{"$f":"IF(G6=\"\",0,IF(G13>0,G13,給与計算!G3))","v":0},{"$f":"IF(H6=\"\",0,IF(H13>0,H13,給与計算!H3))","v":0},{"$f":"IF(I6=\"\",0,IF(I13>0,I13,給与計算!I3))","v":0},{"$f":"IF(J6=\"\",0,IF(J13>0,J13,給与計算!J3))","v":0},{"$f":"IF(K6=\"\",0,IF(K13>0,K13,給与計算!K3))","v":0},{"$f":"IF(L6=\"\",0,IF(L13>0,L13,給与計算!L3))","v":0},{"$f":"SUM(D14:L14)","v":0},null,50,{"$f":"M46","v":0},0]
[15,"売上還元",{"$f":"C7*$N15","v":0},{"$f":"D7*$N15","v":0},0,0,0,0,0,0,0,0,{"$f":"SUM(D15:L15)","v":0},null,10,{"$f":"M48","v":0},0]
[16,"能力還元",{"$f":"C10*$N16","v":0},{"$f":"D10*$N16","v":0},0,0,0,0,0,0,0,0,{"$f":"SUM(D16:L16)","v":0},null,5,{"$f":"M50","v":0},0]
[17,"総支給額",{"$f":"SUM(C14:C16)","v":0},0,{"$f":"SUM(E14:E16)","v":0},{"$f":"SUM(F14:F16)","v":0},0,0,{"$f":"SUM(I14:I16)","v":0},0,0,0,0,"（Ａ）",1,{"$f":"M52","v":0},0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q8:Q17)","v":0}]
[19,"健康保険",{"$f":"INT(C58)","v":0},0,{"$f":"INT(E58)","v":0},{"$f":"INT(F58)","v":0},0,0,{"$f":"INT(I58)","v":0},0,0,0,{"$f":"SUM(D19:L19)","v":0},null,null,null,"料率"]
[20,"厚生年金",{"$f":"INT(C59)","v":0},0,0,{"$f":"INT(F59)","v":0},0,0,{"$f":"INT(I59)","v":0},0,0,0,{"$f":"SUM(D20:L20)","v":0},null,null,"Ａ*",3,"/1000"]
[21,"雇用保険",{"$f":"INT(C17*$Q$22/1000)","v":0},0,0,{"$f":"INT(F17*$Q$22/1000)","v":0},0,0,{"$f":"INT(I17*$Q$22/1000)","v":0},0,0,0,{"$f":"SUM(D21:L21)","v":0},null,null,"Ａ*",5,"/1000"]
[22,"小計",{"$f":"SUM(C19:C21)","v":0},0,{"$f":"SUM(E19:E21)","v":0},{"$f":"SUM(F19:F21)","v":0},0,0,{"$f":"SUM(I19:I21)","v":0},0,0,0,0,null,null,"Ａ*",4.5,"/1000"]
[23,"課税標準",{"$f":"C17-C22","v":0},0,{"$f":"E17-E22","v":0},{"$f":"F17-F22","v":0},0,0,{"$f":"I17-I22","v":0},0,0,0,{"$f":"SUM(D23:L23)","v":0},null,null,"（Ｂ）"]
[24,"課税率",{"$f":"IF(C14=0,0,C64/100)","v":0},0,{"$f":"IF(E14=0,0,E64/100)","v":0},{"$f":"IF(F14=0,0,F64/100)","v":0},0,0,{"$f":"IF(I14=0,0,I64/100)","v":0},0,0,0,null,null,null,"（Ｃ）＝Ａ−Ｃ"]
[25,"源泉所得税",{"$f":"INT(C23/1000)*1000*C24","v":0},{"$f":"INT(D23/1000)*1000*D24","v":0},{"$f":"INT(E23/1000)*1000*E24","v":0},{"$f":"INT(F23/1000)*1000*F24","v":0},0,0,{"$f":"INT(I23/1000)*1000*I24","v":0},0,0,0,{"$f":"SUM(D25:L25)","v":0},null,null,"所得税率：６・11月の社会保険料控除後の金額によって税率が決定"]
[26,"控除合計",{"$f":"C25+C22","v":0},0,{"$f":"E25+E22","v":0},{"$f":"F25+F22","v":0},0,0,{"$f":"I25+I22","v":0},0,0,0,{"$f":"SUM(M25:M25)+M22","v":0},null,null,"Ｃ×料率"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"（Ｄ）"]
[28,"差引支給額",{"$f":"C17-C26","v":0},0,0,{"$f":"F17-F26","v":0},0,0,{"$f":"I17-I26","v":0},0,0,0,{"$f":"INT(M17-M26)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ａ−Ｄ"]
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[null,null,{"$f":"給与計算!C1","v":1},{"$f":"給与計算!D1","v":2},{"$f":"給与計算!E1","v":3},{"$f":"給与計算!F1","v":4},{"$f":"給与計算!G1","v":5},{"$f":"給与計算!H1","v":6},{"$f":"給与計算!I1","v":7},{"$f":"給与計算!J1","v":8},{"$f":"給与計算!K1","v":9},{"$f":"給与計算!L1","v":10}]
[]
[null,"金種計算",null,null,null,null,null,null,null,null,null,null,null,{"$f":"B34*M34","v":0}]
[null,10000,{"$f":"INT(C28/$B$34)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(D34:L34)","v":0}]
[null,null,{"$f":"C28-$B$34*C34","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"B36*M36","v":0}]
[null,5000,{"$f":"INT(C35/$B36)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(D36:L36)","v":0}]
[null,null,{"$f":"C35-$B36*C36","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"B38*M38","v":0}]
[null,2000,{"$f":"INT(C37/$B38)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(D38:L38)","v":0}]
[null,null,{"$f":"C37-$B38*C38","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"B40*M40","v":0}]
[null,1000,{"$f":"INT(C39/$B40)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(D40:L40)","v":0}]
[null,null,{"$f":"C39-$B40*C40","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"B42*M42","v":0}]
[null,500,{"$f":"INT(C41/$B42)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(D42:L42)","v":0}]
[null,null,{"$f":"C41-$B42*C42","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"B44*M44","v":0}]
[null,100,{"$f":"INT(C43/$B44)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(D44:L44)","v":0}]
[null,null,{"$f":"C43-$B44*C44","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"B46*M46","v":0}]
[null,50,{"$f":"INT(C45/$B46)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(D46:L46)","v":0}]
[null,null,{"$f":"C45-$B46*C46","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"B48*M48","v":0}]
[null,10,{"$f":"INT(C47/$B48)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(D48:L48)","v":0}]
[null,null,{"$f":"C47-$B48*C48","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"B50*M50","v":0}]
[null,5,{"$f":"INT(C49/$B50)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(D50:L50)","v":0}]
[null,null,{"$f":"C49-$B50*C50","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"B52*M52","v":0}]
[null,1,{"$f":"INT(C51/$B52)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(D52:L52)","v":0}]
[null,null,{"$f":"C51-$B52*C52","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(N33:N51)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(N53=N30,\"OK\",\"NO\")","v":"OK"}]
[]
[null,"社会保険料計算",null,null,"健康保険・厚生年金保険賞与等支払届",null,null,null,null,null,null,null,null,null,null,null,"健保",{"$f":"保険料額表!G5","v":4.965E-2}]
[null,"支給総額",{"$f":"INT(C17/1000)*1000","v":0},0,0,{"$f":"INT(F17/1000)*1000","v":0},0,0,{"$f":"INT(I17/1000)*1000","v":0},0,0,0,{"$f":"SUM(D57:L57)","v":0},null,null,null,"介護",{"$f":"保険料額表!H5","v":5.7549999999999997E-2}]
[null,"健康保険",{"$f":"INT(C57/1000)*1000*IF(給与計算!C67=0,$R$56,$R$57)","v":0},{"$f":"INT(D57/1000)*1000*IF(給与計算!D67=0,$R$56,$R$57)","v":0},{"$f":"INT(E57/1000)*1000*IF(給与計算!E67=0,$R$56,$R$57)","v":0},{"$f":"INT(F57/1000)*1000*IF(給与計算!F67=0,$R$56,$R$57)","v":0},{"$f":"INT(G57/1000)*1000*IF(給与計算!G67=0,$R$56,$R$57)","v":0},{"$f":"INT(H57/1000)*1000*IF(給与計算!H67=0,$R$56,$R$57)","v":0},{"$f":"INT(I57/1000)*1000*IF(給与計算!E67=0,$R$56,$R$57)","v":0},{"$f":"INT(J57/1000)*1000*IF(給与計算!F67=0,$R$56,$R$57)","v":0},{"$f":"INT(K57/1000)*1000*IF(給与計算!I67=0,$R$56,$R$57)","v":0},{"$f":"INT(L57/1000)*1000*IF(給与計算!L67=0,$R$56,$R$57)","v":0},{"$f":"INT(M57*$R$59)","v":0},null,null,null,"厚生年金",{"$f":"保険料額表!I5","v":8.7370000000000003E-2}]
[null,"厚生年金",{"$f":"INT(C57/1000)*1000*$R$58","v":0},0,0,0,0,0,0,0,0,0,{"$f":"INT(M57*$R$60)","v":0},null,null,null,"Ａ*",8.0000000000000002E-3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ａ*",0.01]
[null,"課税率計算表",null,null,"賞与の課税率を前月課税標準より決定する"]
[null,"前月課税標準",{"$f":"給与計算!C21","v":0},{"$f":"給与計算!D21","v":0},{"$f":"給与計算!E21","v":0},{"$f":"給与計算!F21","v":0},{"$f":"給与計算!G21","v":0},{"$f":"給与計算!H21","v":0},{"$f":"給与計算!E21","v":0},{"$f":"給与計算!F21","v":0},{"$f":"給与計算!I21","v":0},{"$f":"給与計算!L21","v":0}]
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[null,"振込先","(振込先)",null,null,null,null,null,null,null,{"$f":"従業者名簿!O5","v":"雇用保険番号"},"(雇用保険番号)",null,null,null,null,null,null,null,null,null,"種別","（Ａ）支払金額","（Ｂ）控除後","所得控除合計","（き）徴収税額"]
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["役員報酬",null,null,null,null,null,null,null,null,null,null,null,null,0,null,"売上還元",null,null,{"$f":"SUM(Q7:R7)","v":0},null,null,"控除額","（Ｎ）社保","（Ｏ）生命保険","（Ｐ）損害保険","（く）住宅控除","年調定率控除額"]
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["住宅手当",null,null,null,null,null,null,null,null,null,null,null,null,0,null,"総支給額",null,null,{"$f":"SUM(Q9:R9)","v":0}]
["資格手当",null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0,"0: 年末調整用/ 1: 退職用",null,"特記事項",{"$f":"T(C43)","v":""}]
["技能手当",null,null,null,null,null,null,null,null,null,null,null,null,0,null,"健康保険",null,null,{"$f":"SUM(Q11:R11)","v":0},null,null,null,null,null,"生年月日",{"$f":"H1","v":"00:00:00"}]
["職務手当",null,null,null,null,null,null,null,null,null,null,null,null,0,null,"厚生年金",null,null,{"$f":"SUM(Q12:R12)","v":0}]
["小計",null,null,null,null,null,null,null,null,null,null,null,null,0,null,"雇用保険",null,null,{"$f":"SUM(Q13:R13)","v":0}]
["能力手当",null,null,null,null,null,null,null,null,null,null,null,null,0,null,"小計",null,null,{"$f":"SUM(Q14:R14)","v":0}]
["皆勤手当",null,null,null,null,null,null,null,null,null,null,null,null,0,null,"課税標準",null,null,{"$f":"SUM(Q15:R15)","v":0}]
["合計",null,null,null,null,null,null,null,null,null,null,null,null,0,null,"課税率"]
["交通費",null,null,null,null,null,null,null,null,null,null,null,null,0,null,"源泉所得税",null,null,{"$f":"SUM(Q17:R17)","v":0}]
["総支給額",null,null,null,null,null,null,null,null,null,null,null,null,0,null,"控除合計",null,null,{"$f":"SUM(Q18:R18)","v":0}]
[]
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["厚生年金",null,null,null,null,null,null,null,null,null,null,null,null,0]
["雇用保険",null,null,null,null,null,null,null,null,null,null,null,null,0,null,"１月〜２月",{"$f":"B18+C18","v":0}]
["小計",null,null,null,null,null,null,null,null,null,null,null,null,0,null,"３月〜12月",{"$f":"SUM(D18:M18)","v":0}]
["課税標準",null,null,null,null,null,null,null,null,null,null,null,null,0]
["扶養人数",null,null,null,null,null,null,null,null,null,null,null,null,0,null,"算定基礎届",null,{"$f":"T(C1)","v":"(氏名)"}]
[{"$f":"T(給与計算!B23)","v":"源泉所得税"},null,null,null,null,null,null,null,null,null,null,null,null,0,null,"４月",{"$f":"E18","v":0}]
[{"$f":"T(給与計算!B24)","v":"年末調整"},null,null,null,null,null,null,null,null,null,null,null,null,0,null,"５月",{"$f":"F18","v":0},"（ケ）"]
[{"$f":"T(給与計算!B25)","v":"住民税"},null,null,null,null,null,null,null,null,null,null,null,null,0,null,"６月",{"$f":"G18","v":0}]
[{"$f":"T(給与計算!B26)","v":"賄費"},null,null,null,null,null,null,null,null,null,null,null,null,0,null,"合計",{"$f":"SUM(Q26:Q28)","v":0},"（シ）"]
[{"$f":"T(給与計算!B27)","v":"寮費"},null,null,null,null,null,null,null,null,null,null,null,null,0,null,"平均",{"$f":"Q29/3","v":0},"（セ）"]
[{"$f":"T(給与計算!B28)","v":"その他"},null,null,null,null,null,null,null,null,null,null,null,null,0,null,"健保等級",{"$f":"VLOOKUP(Q30/1000,保険料額表!$E$6:$H$44,2)","v":1},"（タ）"]
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[]
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["基礎控除",null,null,null,{"$f":"年末調整計算!D3","v":380000},"(7)","所得合計",{"$f":"N16+S9+H42","v":0},"(10)","社保給与から控除",null,{"$f":"N23+S14+H43","v":0},"(19)","課税所得",null,{"$f":"INT((H39-L44)/1000)*1000","v":-380000}]
["配偶者",0,"（0:なし/1:一般/2:老人）",null,{"$f":"IF(B38=1,年末調整計算!D4,IF(B38=2,年末調整計算!D5,0))","v":0},"(8)","源泉所得税",{"$f":"N26+S17+N27+H44","v":0},"(11)","社保申告による控除",null,null,null,null,null,"↓"]
["一般扶養親族",0,"（0:なし/1以上:人数）",null,{"$f":"B39*年末調整計算!D6","v":0},"(9)","控除後の給与",{"$f":"H49","v":0},"(12)","小規模企業共済",null,null,null,"算出年税額",null,{"$f":"IF(P37<=0,0,P37*VLOOKUP(P37,年末調整計算!B40:D45,2)-VLOOKUP(P37,年末調整計算!B40:D45,3))","v":0}]
["特定扶養親族",0,"（0:なし/1以上:人数）",null,{"$f":"B40*年末調整計算!D7","v":0},null,{"$f":"IF(G49<20000000,\"\",\"年末調整対象外\")","v":""},null,"(13)","生命保険料",null,null,"(20)","住宅取得控除",null,null,{"$f":"P39-P40","v":0}]
[null,0,"（0:なし/1以上:人数）",null,{"$f":"B41*年末調整計算!D8","v":0},null,"前職の源泉徴収票",null,"(14)","地震保険料",null,null,null,"年調定率控除",null,{"$f":"IF(Q41>年末調整計算!D49,-年末調整計算!D49,-Q41)","v":0},{"$f":"IF(Q40>0,Q40*年末調整計算!C49,0)","v":0}]
["同居老親",0,"（0:なし/1以上:人数）",null,{"$f":"B42*年末調整計算!D10","v":0},null,"支払金額",null,"(15)","配偶者特別控除",null,null,"(21)","差引年税額",null,{"$f":"IF(Q42<0,0,INT(Q42/100)*100)","v":0},{"$f":"Q40+P41","v":0}]
["その他",null,null,null,0,null,"控除額",null,"(16)","基礎控除等",null,{"$f":"E44","v":380000},null,"源泉所得税",null,{"$f":"H38","v":0}]
["合計",{"$f":"IF(B38>0,1,0)+SUM(B39:B43)","v":0},"人","控除額",{"$f":"SUM(E36:E43)","v":380000},null,"源泉徴収額",null,"(17)","所得控除額合計",null,{"$f":"SUM(L37:L43)","v":380000},"(22)","超過及び不足額",null,{"$f":"IF(V10=0,P42-H38,0)","v":0},{"$f":"IF(P44=0,\"\",IF(P44<0,\"還付\",\"不足\"))","v":""}]
[]
[null,null,null,null,null,null,"階差","最小値"]
[null,null,null,null,null,null,{"$f":"VLOOKUP(H37,年末調整計算!B20:C24,2)","v":0},{"$f":"IF(H37<年末調整計算!B24,VLOOKUP(H37,年末調整計算!B20:C24,1),0)","v":0}]
[null,null,null,null,null,null,"年調給与額","控除後の給与"]
[null,null,null,null,null,null,{"$f":"IF(G47=0,H37,H37-MOD(H37-H47,G47))","v":0},{"$f":"INT(IF(G49=0,0,G49*VLOOKUP(G49,年末調整計算!B26:D37,2)-VLOOKUP(G49,年末調整計算!B26:D37,3)))","v":0}]

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[null,"賞与に対する源泉徴収税額の算出率の表"]
[null,"（所得税等負担軽減措置法別表第三）"]
["扶養者数",0,1,2,3,4,5,6,7]
[0,0,0,0,0,0,0,0,0]
[2,65,89,123,159,195,228,259,289]
[4,71,98,140,180,219,254,288,322]
[6,77,115,248,248,248,286,324,363]
[8,85,365,393,417,441,465,488,512]
[10,371,401,427,452,478,504,530,566]
[12,410,438,466,494,522,551,582,610]
[14,498,498,514,545,579,610,640,669]
[16,682,704,725,747,769,790,812,834]
[18,715,739,763,787,811,836,861,886]
[20,749,774,800,8258,851,877,903,930]
[22,786,813,839,867,895,923,950,978]
[24,827,856,886,915,944,973,1002,1032]
[26,875,906,937,968,999,1030,1061,1092]
[28,851,983,1016,1048,1081,1114,1146,1179]
[30,1331,1356,1382,1407,1432,1457,1482,1508]
[32,1471,1498,1526,1554,1582,1610,1638,1665]
[35,1745,1778,1811,1844,1877,1910,1943,1976]

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["年末調整のための計算表",null,null,null,"2015.1改訂"]
[]
["扶養控除","基礎控除",null,380000]
[null,"配偶者控除","一般",380000]
[null,null,"老人",480000]
[null,"一般扶養親族",null,380000]
[null,"特定扶養親族",null,630000,"16歳以上23歳未満"]
[null,"年少扶養親族",null,null,"16歳未満"]
[null,"老人扶養親族","同居外",480000]
[null,null,"同居",580000]
[null,"同居特別障害者","一般",750000]
[null,null,"特定"]
[null,null,"同居外老人"]
[null,null,"同居老人"]
[null,"障害者控除","一般",270000]
[null,null,"特別",400000]
[null,"老年者控除"]
[]
[]
["年末給与額",0,0]
[null,1619000,1000]
[null,1620000,2000]
[null,1624000,4000]
[null,6600000,1]
[]
["給与所得控除後の",1,0,0]
["給与との金額",651000,1,650000]
[null,1619000,0.6,2400]
[null,1620000,0.6,2000]
[null,1622000,0.6,1200]
[null,1624000,0.6,400]
[null,1628000,0.6,0]
[null,1800000,0.7,180000]
[null,3600000,0.8,540000]
[null,6600000,0.9,1200000]
[null,10000000,0.95,1700000]
[null,20000001,"不可","不可"]
[]
["年調年税額","Ａ","Ｂ","Ｃ",null,"Ｂ"]
["及び退職所得税額表",1,{"$f":"F40*102.1%","v":5.1049999999999998E-2},0,null,0.05]
[null,1950001,{"$f":"F41*102.1%","v":0.1021},97500,null,0.1]
[null,3300001,0.20419999999999999,427500,null,0.2]
[null,6950001,0.23482999999999998,636000,null,0.23]
[null,9000001,0.33693000000000001,1536000,null,0.33]
[null,17170001,"不可","不可",null,"不可"]
[null,null,"復興特別所得税"]
[]
["年調定率控除額",null,"控除率","上限額"]