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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"]
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[]
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[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}]

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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",84348,null,58212,null,null,null,"本年中に支払った保険料等の額",120000,null,146960]
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[]
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[null,"合計","Ａ",{"$f":"SUM(C6:D10)","v":84348},"Ｂ",{"$f":"SUM(E6:F10)","v":58212},null,null,"合計","Ｄ",{"$f":"SUM(J6:K10)","v":120000},"Ｅ",{"$f":"SUM(L6:M10)","v":146960}]
[null,"控除額","①",{"$f":"IF(D11<=20000,D11,IF(D11>=80001,40000,IF(AND(D11>=20001,D11<=40000),ROUNDUP(D11/2+10000,0),IF(AND(D11>=40001,D11<=80000),ROUNDUP(D11/4+20000,0)))))","v":40000},"②",{"$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":39553},null,null,"控除額","④",{"$f":"IF(K11<=20000,K11,IF(K11>=80001,40000,IF(AND(K11>=20001,K11<=40000),ROUNDUP(K11/2+10000,0),IF(AND(K11>=40001,K11<=80000),ROUNDUP(K11/4+20000,0)))))","v":40000},"⑤",{"$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":50000}]
[null,"控除額計（①＋②）",null,null,"③",{"$f":"IF(D12+F12<=40000,D12+F12,IF(D12+F12>=40001,40000))","v":40000},null,null,"控除額計（④＋⑤）",null,null,"⑥",{"$f":"IF(K12+M12<=40000,K12+M12,IF(K12+M12>=40001,40000))","v":40000}]
[null,"②と③のいずれか大きい金額",null,null,"イ",{"$f":"IF(F12>=F13,F12,IF(F12<F13,F13))","v":40000},null,null,"⑤と⑥のいずれか大きい金額",null,null,"ハ",{"$f":"IF(M12>=M13,M12,IF(M12<M13,M13))","v":50000}]
[]
["【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,{"$f":"IF(F14+D25+M14<=120000,F14+D25+M14,IF(F14+D25+M14>=120001,120000))","v":120000}]
[null,"本年中に支払った保険料等の額",49236]
[]
[null,null,null,null,null,null,null,"【マクロ設定】"]
[null,null,null,null,null,null,null,"入力リセット：ｃｔｒｌ　＋　d"]
[]
[null,"合計","Ｃ",{"$f":"SUM(C19:D23)","v":49236}]
[null,"控除額","ロ",{"$f":"IF(D24<=20000,D24,IF(D24>=80001,40000,IF(AND(D24>=20001,D24<=40000),ROUNDUP(D24/2+10000,0),IF(AND(D24>=40001,D24<=80000),ROUNDUP(D24/4+20000,0)))))","v":32309}]
[]
["【地震保険料】"]
[]
[null,"区分","地震",null,"旧長期"]
[null,"本年中に支払った保険料等の額",13880,null,19977]
[]
[]
[]
[null,"合計","Ｂ",{"$f":"SUM(C30:D33)","v":13880},"Ｃ",{"$f":"SUM(E30:F33)","v":19977}]
[null,"控除額計","Ｂ",{"$f":"IF(D34<=50000,D34,IF(D34>=50001,50000))","v":13880},"Ｃ",{"$f":"IF(F34<=10000,F34,IF(AND(F34>=10001,F34<=20000),ROUNDUP(F34/2+5000,0),15000))","v":14989}]
[null,"控除額計（Ｂ＋Ｃ）",null,null,{"$f":"IF(D35+F35<=50000,D35+F35,IF(D35+F35>=50001,50000))","v":28869}]