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["年末調整　保険料控除額算出表"]
[null,null,null,null,null,null,null,null,null,null,"入力箇所　　"]
["【一般の生命保険料】",null,null,null,null,null,null,"【個人年金保険料】"]
[]
[null,"区分","新",null,"旧",null,null,null,"区分","新",null,"旧"]
[null,"本年中に支払った保険料等の額",null,null,null,null,null,null,"本年中に支払った保険料等の額"]
[]
[]
[]
[]
[null,"合計","Ａ",{"$f":"SUM(C6:D10)","v":0},"Ｂ",{"$f":"SUM(E6:F10)","v":0},null,null,"合計","Ｄ",{"$f":"SUM(J6:K10)","v":0},"Ｅ",{"$f":"SUM(L6:M10)","v":0}]
[null,"控除額","①",{"$f":"IF(D11<=20000,D11,IF(D11>=80001,40000,IF(AND(D11>=20001,D11<=40000),ROUNDUP(D11/2+10000,0),IF(AND(D11>=40001,D11<=80000),ROUNDUP(D11/4+20000,0)))))","v":0},"②",{"$f":"IF(F11<=25000,F11,IF(F11>=100001,50000,IF(AND(F11>=25001,F11<=50000),ROUNDUP(F11/2+12500,0),IF(AND(F11>=50001,F11<=100000),ROUNDUP(F11/4+25000,0)))))","v":0},null,null,"控除額","④",{"$f":"IF(K11<=20000,K11,IF(K11>=80001,40000,IF(AND(K11>=20001,K11<=40000),ROUNDUP(K11/2+10000,0),IF(AND(K11>=40001,K11<=80000),ROUNDUP(K11/4+20000,0)))))","v":0},"⑤",{"$f":"IF(M11<=25000,M11,IF(M11>=100001,50000,IF(AND(M11>=25001,M11<=50000),ROUNDUP(M11/2+12500,0),IF(AND(M11>=50001,M11<=100000),ROUNDUP(M11/4+25000,0)))))","v":0}]
[null,"控除額計（①＋②）",null,null,"③",{"$f":"IF(D12+F12<=40000,D12+F12,IF(D12+F12>=40001,40000))","v":0},null,null,"控除額計（④＋⑤）",null,null,"⑥",{"$f":"IF(K12+M12<=40000,K12+M12,IF(K12+M12>=40001,40000))","v":0}]
[null,"②と③のいずれか大きい金額",null,null,"イ",{"$f":"IF(F12>=F13,F12,IF(F12<F13,F13))","v":0},null,null,"⑤と⑥のいずれか大きい金額",null,null,"ハ",{"$f":"IF(M12>=M13,M12,IF(M12<M13,M13))","v":0}]
[]
["【介護医療保険料】",null,null,null,null,null,null,"【生命保険料控除額　合計】"]
[]
[null,"区分","新",null,null,null,null,null,"イ＋ロ＋ハ",null,{"$f":"IF(F14+D25+M14<=120000,F14+D25+M14,IF(F14+D25+M14>=120001,120000))","v":0}]
[null,"本年中に支払った保険料等の額"]
[]
[null,null,null,null,null,null,null,"【マクロ設定】"]
[null,null,null,null,null,null,null,"入力リセット：ｃｔｒｌ　＋　d"]
[]
[null,"合計","Ｃ",{"$f":"SUM(C19:D23)","v":0}]
[null,"控除額","ロ",{"$f":"IF(D24<=20000,D24,IF(D24>=80001,40000,IF(AND(D24>=20001,D24<=40000),ROUNDUP(D24/2+10000,0),IF(AND(D24>=40001,D24<=80000),ROUNDUP(D24/4+20000,0)))))","v":0}]
[]
["【地震保険料】"]
[]
[null,"区分","地震",null,"旧長期"]
[null,"本年中に支払った保険料等の額"]
[]
[]
[]
[null,"合計","Ｂ",{"$f":"SUM(C30:D33)","v":0},"Ｃ",{"$f":"SUM(E30:F33)","v":0}]
[null,"控除額計","Ｂ",{"$f":"IF(D34<=50000,D34,IF(D34>=50001,50000))","v":0},"Ｃ",{"$f":"IF(F34<=10000,F34,IF(AND(F34>=10001,F34<=20000),ROUNDUP(F34/2+5000,0),15000))","v":0}]
[null,"控除額計（Ｂ＋Ｃ）",null,null,{"$f":"IF(D35+F35<=50000,D35+F35,IF(D35+F35>=50001,50000))","v":0}]

{"sheet":"配偶者控除算出表","index":1,"n_rows":21,"n_cols":7,"rows_kept":21,"cut":false,"hidden":false,"merged":[[6,5,6,6]]}
["年末調整　配偶者控除・配偶者特別控除額　算出表【給与所得者用】"]
[]
["１．入力項目"]
[]
[null,"あなたの年間給与収入（見積額）",null,null,null,null,"円"]
[null,"配偶者の年間給与収入（見積額）",null,null,null,null,"円"]
[null,"配偶者の年齢（翌年１月１日現在の年齢）",null,null,null,"69歳以下"]
[]
[]
["２．配偶者控除・配偶者特別控除の額"]
[]
[null,"あなたの年間給与所得額",null,null,null,{"$f":"計算シート!C36","v":{"$error":"#VALUE!"}},"円"]
[null,"区分Ⅰ",null,null,null,{"$f":"計算シート!C38","v":{"$error":"#VALUE!"}},{"$f":"計算シート!C39","v":{"$error":"#VALUE!"}}]
[null,"配偶者の年間給与所得額",null,null,null,{"$f":"計算シート!E36","v":{"$error":"#VALUE!"}},"円"]
[null,"区分Ⅱ",null,null,null,{"$f":"計算シート!E38","v":{"$error":"#VALUE!"}},{"$f":"計算シート!E39","v":{"$error":"#VALUE!"}}]
[]
[null,"配偶者控除の額",null,null,null,{"$f":"計算シート!C56","v":{"$error":"#VALUE!"}},"円"]
[null,"配偶者特別控除の額",null,null,null,{"$f":"計算シート!C57","v":{"$error":"#VALUE!"}},"円"]
[]
[]
["３．給与所得者の配偶者控除等申告書における記載箇所"]

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["配偶者控除・配偶者特別控除額　算出表【給与所得者用】"]
[]
["１．給与所得計算"]
[]
["あなたの年間給与収入（見積額）",null,null,null,{"$f":"IF(配偶者控除算出表!F5=\"\",\"\",配偶者控除算出表!F5)","v":""},"円"]
["配偶者の年間給与収入（見積額）",null,null,null,{"$f":"IF(配偶者控除算出表!F6=\"\",\"\",配偶者控除算出表!F6)","v":""},"円"]
["配偶者の年齢（翌年１月１日現在の年齢）",null,null,null,{"$f":"IF(配偶者控除算出表!F7=\"\",\"\",配偶者控除算出表!F7)","v":"69歳以下"},null,"70歳以上"]
[null,null,null,null,null,null,"69歳以下"]
["給与等の収入金額（Ａ）",null,null,"給与所得の金額（C）"]
[]
[1,"～",650999,"0円＝（C）"]
[651000,"～",1618999,"（A）－650,000円＝（C）"]
[1619000,"～",1619999,"969,000円＝（C）"]
[1620000,"～",1621999,"970,000円＝（C）"]
[1622000,"～",1623999,"972,000円＝（C）"]
[1624000,"～",1627999,"974,000円＝（C）"]
[1628000,"～",1799999,"①：（A）÷４（千円未満切捨て）＝（B）　⇒　②：（B）×2.4＝（C）"]
[1800000,"～",3599999,"①：（A）÷４（千円未満切捨て）＝（B）　⇒　②：（B）×2.8－180,000円＝（C）"]
[3600000,"～",6599999,"①：（A）÷４（千円未満切捨て）＝（B）　⇒　②：（B）×3.2－540,000円＝（C）"]
[6600000,"～",9999999,"（A）× 90％－1,200,000円＝（C）"]
[10000000,"～",null,"（A）－2,200,000円＝（C）"]
[]
[]
[null,null,"あなたの年間所得",null,"配偶者の年間所得"]
[null,null,{"$f":"IF(E5<=C11,0,0)","v":0},null,{"$f":"IF(E6<=C11,0,0)","v":0}]
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[null,null,{"$f":"IF(AND($E$5>=A13,$E$5<=C13),969000,0)","v":0},null,{"$f":"IF(AND($E$6>=A13,$E$6<=C13),969000,0)","v":0}]
[null,null,{"$f":"IF(AND($E$5>=A14,$E$5<=C14),970000,0)","v":0},null,{"$f":"IF(AND($E$6>=A14,$E$6<=C14),970000,0)","v":0}]
[null,null,{"$f":"IF(AND($E$5>=A15,$E$5<=C15),972000,0)","v":0},null,{"$f":"IF(AND($E$6>=A15,$E$6<=C15),972000,0)","v":0}]
[null,null,{"$f":"IF(AND($E$5>=A16,$E$5<=C16),974000,0)","v":0},null,{"$f":"IF(AND($E$6>=A16,$E$6<=C16),974000,0)","v":0}]
[null,null,{"$f":"IF(AND($E$5>=A17,$E$5<=C17),ROUNDDOWN($E$5/4,-3)*2.4,0)","v":0},null,{"$f":"IF(AND($E$6>=A17,$E$6<=C17),ROUNDDOWN($E$6/4,-3)*2.4,0)","v":0}]
[null,null,{"$f":"IF(AND($E$5>=A18,$E$5<=C18),ROUNDDOWN($E$5/4,-3)*2.8-180000,0)","v":0},null,{"$f":"IF(AND($E$6>=A18,$E$6<=C18),ROUNDDOWN($E$6/4,-3)*2.8-180000,0)","v":0}]
[null,null,{"$f":"IF(AND($E$5>=A19,$E$5<=C19),ROUNDDOWN($E$5/4,-3)*3.2-540000,0)","v":0},null,{"$f":"IF(AND($E$6>=A19,$E$6<=C19),ROUNDDOWN($E$6/4,-3)*3.2-540000,0)","v":0}]
[null,null,{"$f":"IF(AND($E$5>=A20,$E$5<=C20),ROUNDDOWN($E$5*0.9,0)-1200000,0)","v":0},null,{"$f":"IF(AND($E$6>=A20,$E$6<=C20),ROUNDDOWN($E$6*0.9,0)-1200000,0)","v":0}]
[null,null,{"$f":"IF($E$5>=A21,$E$5-2200000,0)","v":{"$error":"#VALUE!"}},null,{"$f":"IF($E$6>=A21,$E$6-2200000,0)","v":{"$error":"#VALUE!"}}]
["合計",null,{"$f":"SUM(C25:C35)","v":{"$error":"#VALUE!"}},null,{"$f":"SUM(E25:E35)","v":{"$error":"#VALUE!"}}]
[]
["区分",null,{"$f":"IF(C36<=9000000,\"900万円以下\",IF(AND(C36>9000000,C36<=9500000),\"900万円超950万円以下\",IF(AND(C36>9500000,C36<=10000000),\"950万円超1,000万円以下\",\"対象外\")))","v":{"$error":"#VALUE!"}},null,{"$f":"IF(AND(E36<=380000,E7=\"70歳以上\"),\"38万円以下かつ年齢70歳以上\",IF(AND(E36<=380000,E7=\"69歳以下\"),\"38万円以下かつ年齢70歳未満\",IF(AND(E36>380000,E36<=850000),\"38万円超85万円以下\",IF(AND(E36>850000,E36<=1230000),\"85万円超123万円以下\",\"対象外\"))))","v":{"$error":"#VALUE!"}}]
[null,null,{"$f":"IF(C38=\"900万円以下\",\"(A)\",IF(C38=\"900万円超950万円以下\",\"(B)\",IF(C38=\"950万円超1,000万円以下\",\"(C)\",\"\")))","v":{"$error":"#VALUE!"}},null,{"$f":"IF(E38=\"38万円以下かつ年齢70歳以上\",\"①\",IF(E38=\"38万円以下かつ年齢70歳未満\",\"②\",IF(E38=\"38万円超85万円以下\",\"③\",IF(E38=\"85万円超123万円以下\",\"④\",\"\"))))","v":{"$error":"#VALUE!"}}]
[]
[]
["２．配偶者控除・配偶者特別控除の額"]
[]
[null,null,"区分Ⅱ"]
[null,null,"①","②","③","④"]
[null,null,null,null,null,"85万円超90万円以下","90万円超95万円以下","95万円超100万円以下","100万円超105万円以下","105万円超110万円以下","110万円超115万円以下","115万円超120万円以下","120万円超123万円以下"]
["区分Ⅰ","A",480000,380000,380000,360000,310000,260000,210000,160000,110000,60000,30000]
[null,"B",320000,260000,260000,240000,210000,180000,140000,110000,80000,40000,20000]
[null,"C",160000,130000,130000,120000,110000,90000,70000,60000,40000,20000,10000]
[]
["集計",null,{"$f":"IF(AND($C$39=\"(A)\",$E$39=\"①\"),C47,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(A)\",$E$39=\"②\"),D47,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(A)\",$E$39=\"③\"),E47,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(A)\",$E$36>850000,$E$36<=900000),F47,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(A)\",$E$36>900000,$E$36<=950000),G47,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(A)\",$E$36>950000,$E$36<=1000000),H47,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(A)\",$E$36>1000000,$E$36<=1050000),I47,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(A)\",$E$36>1050000,$E$36<=1100000),J47,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(A)\",$E$36>1100000,$E$36<=1150000),K47,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(A)\",$E$36>1150000,$E$36<=1200000),L47,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(A)\",$E$36>1200000,$E$36<=1230000),M47,0)","v":{"$error":"#VALUE!"}}]
[null,null,{"$f":"IF(AND($C$39=\"(B)\",$E$39=\"①\"),C48,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(B)\",$E$39=\"②\"),D48,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(B)\",$E$39=\"③\"),E48,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(B)\",$E$36>850000,$E$36<=900000),F48,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(B)\",$E$36>900000,$E$36<=950000),G48,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(B)\",$E$36>950000,$E$36<=1000000),H48,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(B)\",$E$36>1000000,$E$36<=1050000),I48,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(B)\",$E$36>1050000,$E$36<=1100000),J48,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(B)\",$E$36>1100000,$E$36<=1150000),K48,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(B)\",$E$36>1150000,$E$36<=1200000),L48,0)","v":{"$error":"#VALUE!"}},{"$f":"IF(AND($C$39=\"(B)\",$E$36>1200000,$E$36<=1230000),M48,0)","v":{"$error":"#VALUE!"}}]
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["合計",null,{"$f":"SUM(C51:C53)","v":{"$error":"#VALUE!"}},{"$f":"SUM(D51:D53)","v":{"$error":"#VALUE!"}},{"$f":"SUM(E51:E53)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"}]
[]
["配偶者控除の額",null,{"$f":"SUM(C54:D54)","v":{"$error":"#VALUE!"}}]
["配偶者特別控除の額",null,{"$f":"SUM(E54:M54)","v":{"$error":"#VALUE!"}}]