{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["TOP","CAL","DAT"],"not_rendered":{"charts":0,"images":4,"macros":1,"external_links":0,"defined_names":3,"comments":0,"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":"TOP","index":0,"n_rows":83,"n_cols":20,"rows_kept":83,"cut":false,"hidden":false,"merged":[[52,2,52,19],[51,2,51,19],[47,2,47,19],[36,2,36,19],[41,2,41,19],[46,2,46,19],[42,2,42,19],[10,2,10,18],[14,2,14,17],[15,5,15,8],[16,2,16,18],[37,2,37,19]]}
[]
[2]
[3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"試算日："]
[4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TODAY()","v":"2023-03-29"}]
[5]
[6]
[7]
[8]
[9,null,null,null,null,null,"世帯主\n（被保険者）",null,null,"被保険者A",null,null,"被保険者B",null,null,"被保険者C",null,null,"被保険者D"]
[10]
[12,null,"世帯主および被保険者の年齢を入力してください。（令和4年1月1日時点）"]
[13]
[14,null,"年齢",null,null,null,null,"歳",null,null,"歳",null,null,"歳",null,null,"歳",null,null,"歳"]
[15]
[16,null,"世帯主は被保険者ですか。「はい」 「いいえ」 を選択してください。"]
[18]
[34,null,"令和3年中の①年金収入額 ②給与収入額 ③その他の所得額 を入力してください。"]
[35]
[36,null,"①年金収入額",null,null,null,null,"円",null,null,"円",null,null,"円",null,null,"円",null,null,"円"]
[37]
[38,null,"②給与収入額",null,null,null,null,"円",null,null,"円",null,null,"円",null,null,"円",null,null,"円"]
[39]
[40,null,"③その他の所得額",null,null,null,null,"円",null,null,"円",null,null,"円",null,null,"円",null,null,"円"]
[41]
[42]
[43]
[44]
[45]
[46,null,"保険料",null,null,null,{"$f":"CAL!G74","v":""},null,null,{"$f":"CAL!J74","v":""},null,null,{"$f":"CAL!M74","v":""},null,null,{"$f":"CAL!P74","v":""},null,null,{"$f":"CAL!S74","v":""}]
[47]
[48]
[49]
[50]
[51]
[52]
[53]
[54,null,"75歳になられる日、または和歌山県に転入される日を入力してください。例:2022/4/1"]
[54]
[55]
[56,null,"資格取得日\n（加入日）"]
[57]
[58,null,"被扶養者軽減に該当する方は軽減開始日(はじめて制度に加入された日)を入力してください。例:2022/4/1 該当しない方は空欄のままにしてください。"]
[58]
[59]
[60,null,"被扶養者軽減の場合\n軽減開始日"]
[61]
[58,null,"同一生計配偶者もしくは被扶養親族が特別障害者である場合、または23歳未満の扶養親族がいる場合はチェックを入れてください。"]
[58]
[59]
[60,null,"特別障害者または\n23歳未満扶養"]
[61]
[58,null,"65歳を入力時1月1日生まれの場合はチェックを入れてください。(世帯年金・給与所得者把握のため、前年度12月31日時点65歳未満を判定します)"]
[58]
[59]
[60,null,"1月1日生まれ"]
[61]
[62]
[62]
[82]
[83]
[84]
[85]
[86,null,"年間保険料(A＋B)",null,null,null,{"$f":"IF(CAL!G14=0,\"\",CAL!G111)","v":""},"円",null,{"$f":"IF(CAL!J14=0,\"\",CAL!J111)","v":""},"円",null,{"$f":"IF(CAL!M14=0,\"\",CAL!M111)","v":""},"円",null,{"$f":"IF(CAL!P14=0,\"\",CAL!P111)","v":""},"円",null,{"$f":"IF(CAL!S14=0,\"\",CAL!S111)","v":""},"円"]
[87,null,"(被扶養軽減該当)",null,null,null,{"$f":"IF(CAL!G75=0,\"\",CAL!G112)","v":""},"円",null,{"$f":"IF(CAL!J75=0,\"\",CAL!J112)","v":""},"円",null,{"$f":"IF(CAL!M75=0,\"\",CAL!M112)","v":""},"円",null,{"$f":"IF(CAL!P75=0,\"\",CAL!P112)","v":""},"円",null,{"$f":"IF(CAL!S75=0,\"\",CAL!S112)","v":""},"円"]
[88,null,"被扶養軽減なし",null,null,null,{"$f":"IF(CAL!G75=0,\"\",CAL!G113)","v":""},"円",null,{"$f":"IF(CAL!J75=0,\"\",CAL!J113)","v":""},"円",null,{"$f":"IF(CAL!M75=0,\"\",CAL!M113)","v":""},"円",null,{"$f":"IF(CAL!P75=0,\"\",CAL!P113)","v":""},"円",null,{"$f":"IF(CAL!S75=0,\"\",CAL!S113)","v":""},"円"]
[89]
[90]
[91,null,"均等割額(A)",null,null,null,{"$f":"IF(CAL!G14=0,\"\",CAL!G115)","v":""},"円",null,{"$f":"IF(CAL!J14=0,\"\",CAL!J115)","v":""},"円",null,{"$f":"IF(CAL!M14=0,\"\",CAL!M115)","v":""},"円",null,{"$f":"IF(CAL!P14=0,\"\",CAL!P115)","v":""},"円",null,{"$f":"IF(CAL!S14=0,\"\",CAL!S115)","v":""},"円"]
[92,null,"(被扶養軽減該当)",null,null,null,{"$f":"IF(CAL!G75=0,\"\",CAL!G116)","v":""},"円",null,{"$f":"IF(CAL!J75=0,\"\",CAL!J116)","v":""},"円",null,{"$f":"IF(CAL!M75=0,\"\",CAL!M116)","v":""},"円",null,{"$f":"IF(CAL!P75=0,\"\",CAL!P116)","v":""},"円",null,{"$f":"IF(CAL!S75=0,\"\",CAL!S116)","v":""},"円"]
[93,null,"被扶養軽減なし",null,null,null,{"$f":"IF(CAL!G75=0,\"\",CAL!G117)","v":""},"円",null,{"$f":"IF(CAL!J75=0,\"\",CAL!J117)","v":""},"円",null,{"$f":"IF(CAL!M75=0,\"\",CAL!M117)","v":""},"円",null,{"$f":"IF(CAL!P75=0,\"\",CAL!P117)","v":""},"円",null,{"$f":"IF(CAL!S75=0,\"\",CAL!S117)","v":""},"円"]
[94]
[95]
[96,null,"所得割額(B)",null,null,null,{"$f":"IF(CAL!G14=0,\"\",CAL!G119)","v":""},"円",null,{"$f":"IF(CAL!J14=0,\"\",CAL!J119)","v":""},"円",null,{"$f":"IF(CAL!M14=0,\"\",CAL!M119)","v":""},"円",null,{"$f":"IF(CAL!P14=0,\"\",CAL!P119)","v":""},"円",null,{"$f":"IF(CAL!S14=0,\"\",CAL!S119)","v":""},"円"]
[97,null,"(被扶養軽減該当)",null,null,null,{"$f":"IF(CAL!G75=0,\"\",CAL!G120)","v":""},"円",null,{"$f":"IF(CAL!J75=0,\"\",CAL!J120)","v":""},"円",null,{"$f":"IF(CAL!M75=0,\"\",CAL!M120)","v":""},"円",null,{"$f":"IF(CAL!P75=0,\"\",CAL!P120)","v":""},"円",null,{"$f":"IF(CAL!S75=0,\"\",CAL!S120)","v":""},"円"]
[98,null,"被扶養軽減なし",null,null,null,{"$f":"IF(CAL!G75=0,\"\",CAL!G121)","v":""},"円",null,{"$f":"IF(CAL!J75=0,\"\",CAL!J121)","v":""},"円",null,{"$f":"IF(CAL!M75=0,\"\",CAL!M121)","v":""},"円",null,{"$f":"IF(CAL!P75=0,\"\",CAL!P121)","v":""},"円",null,{"$f":"IF(CAL!S75=0,\"\",CAL!S121)","v":""},"円"]
[99]
[100,null,"賦課月数(月)",null,null,null,{"$f":"CAL!G15","v":""},"月",null,{"$f":"CAL!J15","v":""},"月",null,{"$f":"CAL!M15","v":""},"月",null,{"$f":"CAL!P15","v":""},"月",null,{"$f":"CAL!S15","v":""},"月"]
[101,null,"被扶養軽減該当",null,null,null,{"$f":"CAL!G76","v":""},"月",null,{"$f":"CAL!J76","v":""},"月",null,{"$f":"CAL!M76","v":""},"月",null,{"$f":"CAL!P76","v":""},"月",null,{"$f":"CAL!S76","v":""},"月"]
[102,null,"被扶養軽減非該当",null,null,null,{"$f":"CAL!G77","v":""},"月",null,{"$f":"CAL!J77","v":""},"月",null,{"$f":"CAL!M77","v":""},"月",null,{"$f":"CAL!P77","v":""},"月",null,{"$f":"CAL!S77","v":""},"月"]
[103]
[104,null,"決定保険料",null,null,null,{"$f":"CAL!G123","v":""},"円",null,{"$f":"CAL!J123","v":""},"円",null,{"$f":"CAL!M123","v":""},"円",null,{"$f":"CAL!P123","v":""},"円",null,{"$f":"CAL!S123","v":""},"円"]
[105]
[106]

{"sheet":"CAL","index":1,"n_rows":123,"n_cols":23,"rows_kept":123,"cut":false,"hidden":true,"merged":[]}
[1]
[2,null,{"$f":"TODAY()","v":"2023-03-29"},null,"基準日"]
[3,null,null,null,"年齢",null,{"$f":"IF(TOP!G13>=63,TOP!G13,\"\")","v":""},null,null,{"$f":"IF(TOP!J13>=63,TOP!J13,\"\")","v":""},null,null,{"$f":"IF(TOP!M13>=63,TOP!M13,\"\")","v":""},null,null,{"$f":"IF(TOP!P13>=63,TOP!P13,\"\")","v":""},null,null,{"$f":"IF(TOP!S13>=63,TOP!S13,\"\")","v":""}]
[4,null,null,null,"被保険者判定",null,{"$f":"G14","v":0},null,null,{"$f":"J14","v":0},null,null,{"$f":"M14","v":0},null,null,{"$f":"P14","v":0},null,null,{"$f":"S14","v":0}]
[5]
[6,null,"保険料",null,null,null,{"$f":"G74","v":""},null,null,{"$f":"J74","v":""},null,null,{"$f":"M74","v":""},null,null,{"$f":"P74","v":""},null,null,{"$f":"S74","v":""}]
[7]
[8,null,null,null,"資格取得日",null,{"$f":"IF(OR(TOP!G40=\"\",TOP!G40<DAT!$C5),DAT!$C5,TOP!G40)","v":"2022-04-01"},null,null,{"$f":"IF(OR(TOP!J40=\"\",TOP!J40<DAT!$C5),DAT!$C5,TOP!J40)","v":"2022-04-01"},null,null,{"$f":"IF(OR(TOP!M40=\"\",TOP!M40<DAT!$C5),DAT!$C5,TOP!M40)","v":"2022-04-01"},null,null,{"$f":"IF(OR(TOP!P40=\"\",TOP!P40<DAT!$C5),DAT!$C5,TOP!P40)","v":"2022-04-01"},null,null,{"$f":"IF(OR(TOP!S40=\"\",TOP!S40<DAT!$C5),DAT!$C5,TOP!S40)","v":"2022-04-01"}]
[9,null,null,null,"●資格取得日の月初",null,{"$f":"DATE(YEAR(G8),MONTH(G8),1)","v":"2022-04-01"},null,null,{"$f":"DATE(YEAR(J8),MONTH(J8),1)","v":"2022-04-01"},null,null,{"$f":"DATE(YEAR(M8),MONTH(M8),1)","v":"2022-04-01"},null,null,{"$f":"DATE(YEAR(P8),MONTH(P8),1)","v":"2022-04-01"},null,null,{"$f":"DATE(YEAR(S8),MONTH(S8),1)","v":"2022-04-01"}]
[10,null,null,null,"資格取得日過去",null,{"$f":"(YEAR(G9)-YEAR(DAT!$C5))*12+(MONTH(G9)-MONTH(DAT!$C5))","v":0},null,null,{"$f":"(YEAR(J9)-YEAR(DAT!$C5))*12+(MONTH(J9)-MONTH(DAT!$C5))","v":0},null,null,{"$f":"(YEAR(M9)-YEAR(DAT!$C5))*12+(MONTH(M9)-MONTH(DAT!$C5))","v":0},null,null,{"$f":"(YEAR(P9)-YEAR(DAT!$C5))*12+(MONTH(P9)-MONTH(DAT!$C5))","v":0},null,null,{"$f":"(YEAR(S9)-YEAR(DAT!$C5))*12+(MONTH(S9)-MONTH(DAT!$C5))","v":0}]
[11,null,null,null,"被保険者ではない月",null,{"$f":"IF(G10<0,0,G10)","v":0},null,null,{"$f":"IF(J10<0,0,J10)","v":0},null,null,{"$f":"IF(M10<0,0,M10)","v":0},null,null,{"$f":"IF(P10<0,0,P10)","v":0},null,null,{"$f":"IF(S10<0,0,S10)","v":0}]
[12,null,null,null,"賦課月",null,{"$f":"IF(12-G11<0,0,12-G11)","v":12},null,null,{"$f":"IF(12-J11<0,0,12-J11)","v":12},null,null,{"$f":"IF(12-M11<0,0,12-M11)","v":12},null,null,{"$f":"IF(12-P11<0,0,12-P11)","v":12},null,null,{"$f":"IF(12-S11<0,0,12-S11)","v":12}]
[13,null,null,null,"ラジオ戻り値",null,1]
[14,null,null,null,"被保険者判定",null,{"$f":"IF(AND(G13=1,G3<>\"\"),1,0)","v":0},null,null,{"$f":"IF(J3<>\"\",1,0)","v":0},null,null,{"$f":"IF(M3<>\"\",1,0)","v":0},null,null,{"$f":"IF(P3<>\"\",1,0)","v":0},null,null,{"$f":"IF(S3<>\"\",1,0)","v":0}]
[15,null,null,null,"賦課月数",null,{"$f":"IF(G14=1,G12,\"\")","v":""},null,null,{"$f":"IF(J14=1,J12,\"\")","v":""},null,null,{"$f":"IF(M14=1,M12,\"\")","v":""},null,null,{"$f":"IF(P14=1,P12,\"\")","v":""},null,null,{"$f":"IF(S14=1,S12,\"\")","v":""}]
[16,null,null,null,"軽減開始日",null,{"$f":"IF(TOP!G45=\"\",DAT!$E5,TOP!G45)","v":"2036-02-09"},null,null,{"$f":"IF(TOP!J45=\"\",DAT!$E5,TOP!J45)","v":"2036-02-09"},null,null,{"$f":"IF(TOP!M45=\"\",DAT!$E5,TOP!M45)","v":"2036-02-09"},null,null,{"$f":"IF(TOP!P45=\"\",DAT!$E5,TOP!P45)","v":"2036-02-09"},null,null,{"$f":"IF(TOP!S45=\"\",DAT!$E5,TOP!S45)","v":"2036-02-09"}]
[17,null,null,null,"軽減開始月初",null,{"$f":"DATE(YEAR(G16),MONTH(G16),1)","v":"2036-02-01"},null,null,{"$f":"DATE(YEAR(J16),MONTH(J16),1)","v":"2036-02-01"},null,null,{"$f":"DATE(YEAR(M16),MONTH(M16),1)","v":"2036-02-01"},null,null,{"$f":"DATE(YEAR(P16),MONTH(P16),1)","v":"2036-02-01"},null,null,{"$f":"DATE(YEAR(S16),MONTH(S16),1)","v":"2036-02-01"}]
[18,null,null,null,"軽減終了月初",null,{"$f":"DATE(YEAR(G17),MONTH(G17)+24,1)","v":"2038-02-01"},null,null,{"$f":"DATE(YEAR(J17),MONTH(J17)+24,1)","v":"2038-02-01"},null,null,{"$f":"DATE(YEAR(M17),MONTH(M17)+24,1)","v":"2038-02-01"},null,null,{"$f":"DATE(YEAR(P17),MONTH(P17)+24,1)","v":"2038-02-01"},null,null,{"$f":"DATE(YEAR(S17),MONTH(S17)+24,1)","v":"2038-02-01"}]
[19,null,null,null,"実軽減終了月初",null,{"$f":"IF(G18<DAT!$D5,DATE(YEAR(DAT!$D5),MONTH(DAT!$D5),1),G18)","v":"2038-02-01"},null,null,{"$f":"IF(J18<DAT!$D5,DATE(YEAR(DAT!$D5),MONTH(DAT!$D5),1),J18)","v":"2038-02-01"},null,null,{"$f":"IF(M18<DAT!$D5,DATE(YEAR(DAT!$D5),MONTH(DAT!$D5),1),M18)","v":"2038-02-01"},null,null,{"$f":"IF(P18<DAT!$D5,DATE(YEAR(DAT!$D5),MONTH(DAT!$D5),1),P18)","v":"2038-02-01"},null,null,{"$f":"IF(S18<DAT!$D5,DATE(YEAR(DAT!$D5),MONTH(DAT!$D5),1),S18)","v":"2038-02-01"}]
[20,null,null,null,"みなし軽減月",null,{"$f":"IF(TOP!G45=\"\",0,G15)","v":0},null,null,{"$f":"IF(TOP!J45=\"\",0,J15)","v":0},null,null,{"$f":"IF(TOP!M45=\"\",0,M15)","v":0},null,null,{"$f":"IF(TOP!P45=\"\",0,P15)","v":0},null,null,{"$f":"IF(TOP!S45=\"\",0,S15)","v":0}]
[21,null,null,null,"軽減終了日過去",null,{"$f":"(YEAR(G19)-YEAR(DAT!$C5))*12+(MONTH(G19)-MONTH(DAT!$C5))","v":190},null,null,{"$f":"(YEAR(J19)-YEAR(DAT!$C5))*12+(MONTH(J19)-MONTH(DAT!$C5))","v":190},null,null,{"$f":"(YEAR(M19)-YEAR(DAT!$C5))*12+(MONTH(M19)-MONTH(DAT!$C5))","v":190},null,null,{"$f":"(YEAR(P19)-YEAR(DAT!$C5))*12+(MONTH(P19)-MONTH(DAT!$C5))","v":190},null,null,{"$f":"(YEAR(S19)-YEAR(DAT!$C5))*12+(MONTH(S19)-MONTH(DAT!$C5))","v":190}]
[22,null,null,null,"軽減終了していない月",null,{"$f":"IF(G21<0,0,G21)","v":190},null,null,{"$f":"IF(J21<0,0,J21)","v":190},null,null,{"$f":"IF(M21<0,0,M21)","v":190},null,null,{"$f":"IF(P21<0,0,P21)","v":190},null,null,{"$f":"IF(S21<0,0,S21)","v":190}]
[23,null,null,null,"軽減終了月数",null,{"$f":"IF(12-G22<0,0,12-G22)","v":0},null,null,{"$f":"IF(12-J22<0,0,12-J22)","v":0},null,null,{"$f":"IF(12-M22<0,0,12-M22)","v":0},null,null,{"$f":"IF(12-P22<0,0,12-P22)","v":0},null,null,{"$f":"IF(12-S22<0,0,12-S22)","v":0}]
[24,null,null,null,"軽減月数",null,{"$f":"IF(G14=0,0,IF(G20<=G23,0,G20-G23))","v":0},null,null,{"$f":"IF(J14=0,0,IF(J20<=J23,0,J20-J23))","v":0},null,null,{"$f":"IF(M14=0,0,IF(M20<=M23,0,M20-M23))","v":0},null,null,{"$f":"IF(P14=0,0,IF(P20<=P23,0,P20-P23))","v":0},null,null,{"$f":"IF(S14=0,0,IF(S20<=S23,0,S20-S23))","v":0}]
[25,null,null,null,"軽減終了月数",null,{"$f":"IF(G15<=G23,G15,G23)","v":0},null,null,{"$f":"IF(J15<=J23,J15,J23)","v":0},null,null,{"$f":"IF(M15<=M23,M15,M23)","v":0},null,null,{"$f":"IF(P15<=P23,P15,P23)","v":0},null,null,{"$f":"IF(S15<=S23,S15,S23)","v":0}]
[26,null,null,null,"軽減なし月数",null,{"$f":"IF(G14=0,0,G15-G24-G25)","v":0},null,null,{"$f":"IF(J14=0,0,J15-J24-J25)","v":0},null,null,{"$f":"IF(M14=0,0,M15-M24-M25)","v":0},null,null,{"$f":"IF(P14=0,0,P15-P24-P25)","v":0},null,null,{"$f":"IF(S14=0,0,S15-S24-S25)","v":0}]
[27]
[28,null,"決定保険料",null,null,null,{"$f":"G123","v":""},"円",null,{"$f":"J123","v":""},"円",null,{"$f":"M123","v":""},"円",null,{"$f":"P123","v":""},"円",null,{"$f":"S123","v":""},"円"]
[29]
[30]
[31,null,null,null,"被保険者人数",null,{"$f":"G4+J4+M4+P4+S4","v":0},null,null,{"$f":"G4+J4+M4+P4+S4","v":0},null,null,{"$f":"G4+J4+M4+P4+S4","v":0},null,null,{"$f":"G4+J4+M4+P4+S4","v":0},null,null,{"$f":"G4+J4+M4+P4+S4","v":0}]
[32,null,null,null,"年金収入額（<65歳）",null,{"$f":"IF(G3<65,IF(TOP!G19<=DAT!$E17,1,IF(AND(TOP!G19>=DAT!$D18,TOP!G19<=DAT!$E18),2,IF(AND(TOP!G19>=DAT!$D19,TOP!G19<=DAT!$E19),3,IF(AND(TOP!G19>=DAT!$D20,TOP!G19<=DAT!$E20),4,IF(AND(TOP!G19>=DAT!$D21,TOP!G19<=DAT!$E21),5,6))))),0)","v":0},null,null,{"$f":"IF(AND(J3<65,J4=1),IF(TOP!J19<=DAT!$E17,1,IF(AND(TOP!J19>=DAT!$D18,TOP!J19<=DAT!$E18),2,IF(AND(TOP!J19>=DAT!$D19,TOP!J19<=DAT!$E19),3,IF(AND(TOP!J19>=DAT!$D20,TOP!J19<=DAT!$E20),4,IF(AND(TOP!J19>=DAT!$D21,TOP!J19<=DAT!$E21),5,6))))),0)","v":0},null,null,{"$f":"IF(AND(M3<65,M4=1),IF(TOP!M19<=DAT!$E17,1,IF(AND(TOP!M19>=DAT!$D18,TOP!M19<=DAT!$E18),2,IF(AND(TOP!M19>=DAT!$D19,TOP!M19<=DAT!$E19),3,IF(AND(TOP!M19>=DAT!$D20,TOP!M19<=DAT!$E20),4,IF(AND(TOP!M19>=DAT!$D21,TOP!M19<=DAT!$E21),5,6))))),0)","v":0},null,null,{"$f":"IF(AND(P3<65,P4=1),IF(TOP!P19<=DAT!$E17,1,IF(AND(TOP!P19>=DAT!$D18,TOP!P19<=DAT!$E18),2,IF(AND(TOP!P19>=DAT!$D19,TOP!P19<=DAT!$E19),3,IF(AND(TOP!P19>=DAT!$D20,TOP!P19<=DAT!$E20),4,IF(AND(TOP!P19>=DAT!$D21,TOP!P19<=DAT!$E21),5,6))))),0)","v":0},null,null,{"$f":"IF(AND(S3<65,S4=1),IF(TOP!S19<=DAT!$E17,1,IF(AND(TOP!S19>=DAT!$D18,TOP!S19<=DAT!$E18),2,IF(AND(TOP!S19>=DAT!$D19,TOP!S19<=DAT!$E19),3,IF(AND(TOP!S19>=DAT!$D20,TOP!S19<=DAT!$E20),4,IF(AND(TOP!S19>=DAT!$D21,TOP!S19<=DAT!$E21),5,6))))),0)","v":0}]
[33,null,null,null,"年金収入額（>=65歳）",null,{"$f":"IF(G3>=65,IF(TOP!G19<=DAT!$E28,11,IF(AND(TOP!G19>=DAT!$D29,TOP!G19<=DAT!$E29),12,IF(AND(TOP!G19>=DAT!$D30,TOP!G19<=DAT!$E30),13,IF(AND(TOP!G19>=DAT!$D31,TOP!G19<=DAT!$E31),14,IF(AND(TOP!G19>=DAT!$D32,TOP!G19<=DAT!$E32),15,16))))),0)","v":11},null,null,{"$f":"IF(AND(J3>=65,J4=1),IF(TOP!J19<=DAT!$E28,11,IF(AND(TOP!J19>=DAT!$D29,TOP!J19<=DAT!$E29),12,IF(AND(TOP!J19>=DAT!$D30,TOP!J19<=DAT!$E30),13,IF(AND(TOP!J19>=DAT!$D31,TOP!J19<=DAT!$E31),14,IF(AND(TOP!J19>=DAT!$D32,TOP!J19<=DAT!$E32),15,16))))),0)","v":0},null,null,{"$f":"IF(AND(M3>=65,M4=1),IF(TOP!M19<=DAT!$E28,11,IF(AND(TOP!M19>=DAT!$D29,TOP!M19<=DAT!$E29),12,IF(AND(TOP!M19>=DAT!$D30,TOP!M19<=DAT!$E30),13,IF(AND(TOP!M19>=DAT!$D31,TOP!M19<=DAT!$E31),14,IF(AND(TOP!M19>=DAT!$D32,TOP!M19<=DAT!$E32),15,16))))),0)","v":0},null,null,{"$f":"IF(AND(P3>=65,P4=1),IF(TOP!P19<=DAT!$E28,11,IF(AND(TOP!P19>=DAT!$D29,TOP!P19<=DAT!$E29),12,IF(AND(TOP!P19>=DAT!$D30,TOP!P19<=DAT!$E30),13,IF(AND(TOP!P19>=DAT!$D31,TOP!P19<=DAT!$E31),14,IF(AND(TOP!P19>=DAT!$D32,TOP!P19<=DAT!$E32),15,16))))),0)","v":0},null,null,{"$f":"IF(AND(S3>=65,S4=1),IF(TOP!S19<=DAT!$E28,11,IF(AND(TOP!S19>=DAT!$D29,TOP!S19<=DAT!$E29),12,IF(AND(TOP!S19>=DAT!$D30,TOP!S19<=DAT!$E30),13,IF(AND(TOP!S19>=DAT!$D31,TOP!S19<=DAT!$E31),14,IF(AND(TOP!S19>=DAT!$D32,TOP!S19<=DAT!$E32),15,16))))),0)","v":0}]
[34,null,null,null,"年金収入額判定",null,{"$f":"SUM(G32:G33)","v":11},null,null,{"$f":"SUM(J32:J33)","v":0},null,null,{"$f":"SUM(M32:M33)","v":0},null,null,0,null,null,0]
[35,null,null,null,"年金所得",null,{"$f":"IF(G34=11,DAT!$G28,IF(G34=12,TOP!G19-DAT!$G29,IF(G34=13,ROUNDDOWN(TOP!G19*DAT!$F30,0)-DAT!$G30,IF(G34=14,ROUNDDOWN(TOP!G19*DAT!$F31,0)-DAT!$G31,IF(G34=15,ROUNDDOWN(TOP!G19*DAT!$F32,0)-DAT!$G32,IF(G34=1,DAT!$G17,IF(G34=2,TOP!G19-DAT!$G18,IF(G34=3,ROUNDDOWN(TOP!G19*DAT!$F19,0)-DAT!$G19,IF(G34=4,ROUNDDOWN(TOP!G19*DAT!$F20,0)-DAT!$G20,IF(G34=5,ROUNDDOWN(TOP!G19*DAT!$F21,0)-DAT!$G21,IF(G34=6,TOP!G19-DAT!$G22,IF(G34=16,TOP!G19-DAT!$G33,0))))))))))))","v":0},null,null,{"$f":"IF(J34=11,DAT!$G28,IF(J34=12,TOP!J19-DAT!$G29,IF(J34=13,ROUNDDOWN(TOP!J19*DAT!$F30,0)-DAT!$G30,IF(J34=14,ROUNDDOWN(TOP!J19*DAT!$F31,0)-DAT!$G31,IF(J34=15,ROUNDDOWN(TOP!J19*DAT!$F32,0)-DAT!$G32,IF(J34=1,DAT!$G17,IF(J34=2,TOP!J19-DAT!$G18,IF(J34=3,ROUNDDOWN(TOP!J19*DAT!$F19,0)-DAT!$G19,IF(J34=4,ROUNDDOWN(TOP!J19*DAT!$F20,0)-DAT!$G20,IF(J34=5,ROUNDDOWN(TOP!J19*DAT!$F21,0)-DAT!$G21,IF(J34=6,TOP!J19-DAT!$G22,IF(J34=16,TOP!J19-DAT!$G33,0))))))))))))","v":0},null,null,{"$f":"IF(M34=11,DAT!$G28,IF(M34=12,TOP!M19-DAT!$G29,IF(M34=13,ROUNDDOWN(TOP!M19*DAT!$F30,0)-DAT!$G30,IF(M34=14,ROUNDDOWN(TOP!M19*DAT!$F31,0)-DAT!$G31,IF(M34=15,ROUNDDOWN(TOP!M19*DAT!$F32,0)-DAT!$G32,IF(M34=1,DAT!$G17,IF(M34=2,TOP!M19-DAT!$G18,IF(M34=3,ROUNDDOWN(TOP!M19*DAT!$F19,0)-DAT!$G19,IF(M34=4,ROUNDDOWN(TOP!M19*DAT!$F20,0)-DAT!$G20,IF(M34=5,ROUNDDOWN(TOP!M19*DAT!$F21,0)-DAT!$G21,IF(M34=6,TOP!M19-DAT!$G22,IF(M34=16,TOP!M19-DAT!$G33,0))))))))))))","v":0},null,null,{"$f":"IF(P34=11,DAT!$G28,IF(P34=12,TOP!P19-DAT!$G29,IF(P34=13,ROUNDDOWN(TOP!P19*DAT!$F30,0)-DAT!$G30,IF(P34=14,ROUNDDOWN(TOP!P19*DAT!$F31,0)-DAT!$G31,IF(P34=15,ROUNDDOWN(TOP!P19*DAT!$F32,0)-DAT!$G32,IF(P34=1,DAT!$G17,IF(P34=2,TOP!P19-DAT!$G18,IF(P34=3,ROUNDDOWN(TOP!P19*DAT!$F19,0)-DAT!$G19,IF(P34=4,ROUNDDOWN(TOP!P19*DAT!$F20,0)-DAT!$G20,IF(P34=5,ROUNDDOWN(TOP!P19*DAT!$F21,0)-DAT!$G21,IF(P34=6,TOP!P19-DAT!$G22,IF(P34=16,TOP!P19-DAT!$G33,0))))))))))))","v":0},null,null,{"$f":"IF(S34=11,DAT!$G28,IF(S34=12,TOP!S19-DAT!$G29,IF(S34=13,ROUNDDOWN(TOP!S19*DAT!$F30,0)-DAT!$G30,IF(S34=14,ROUNDDOWN(TOP!S19*DAT!$F31,0)-DAT!$G31,IF(S34=15,ROUNDDOWN(TOP!S19*DAT!$F32,0)-DAT!$G32,IF(S34=1,DAT!$G17,IF(S34=2,TOP!S19-DAT!$G18,IF(S34=3,ROUNDDOWN(TOP!S19*DAT!$F19,0)-DAT!$G19,IF(S34=4,ROUNDDOWN(TOP!S19*DAT!$F20,0)-DAT!$G20,IF(S34=5,ROUNDDOWN(TOP!S19*DAT!$F21,0)-DAT!$G21,IF(S34=6,TOP!S19-DAT!$G22,IF(S34=16,TOP!S19-DAT!$G33,0))))))))))))","v":0}]
[36,null,null,null,"高齢者控除後年金所得",null,{"$f":"IF(G35-G54<0,0,G35-G54)","v":0},null,null,{"$f":"IF(J35-J54<0,0,J35-J54)","v":0},null,null,{"$f":"IF(M35-M54<0,0,M35-M54)","v":0},null,null,{"$f":"IF(P35-P54<0,0,P35-P54)","v":0},null,null,{"$f":"IF(S35-S54<0,0,S35-S54)","v":0},null,null,null,"高齢者控除後年金所得＝年金所得ー高齢者特別控除（0未満は0）"]
[37,null,null,null,"給与収入額判定",null,{"$f":"IF(TOP!G21<DAT!$D40,0,IF(AND(TOP!G21>=DAT!$D40,TOP!G21<=DAT!$E40),1,IF(AND(TOP!G21>=DAT!$D41,TOP!G21<=DAT!$E41),2,IF(AND(TOP!G21>=DAT!$D42,TOP!G21<=DAT!$E42),3,IF(AND(TOP!G21>=DAT!$D43,TOP!G21<=DAT!$E43),4,IF(AND(TOP!G21>=DAT!$D44,TOP!G21<=DAT!$E44),5,IF(AND(TOP!G21>=DAT!$D45,TOP!G21<=DAT!$E45),6,IF(AND(TOP!G21>=DAT!$D46,TOP!G21<=DAT!$E46),7,IF(AND(TOP!G21>=DAT!$D47,TOP!G21<=DAT!$E47),8,IF(AND(TOP!G21>=DAT!$D48,TOP!G21<=DAT!$E48),9,10))))))))))","v":0},null,null,{"$f":"IF(TOP!J21<DAT!$D40,0,IF(AND(TOP!J21>=DAT!$D40,TOP!J21<=DAT!$E40),1,IF(AND(TOP!J21>=DAT!$D41,TOP!J21<=DAT!$E41),2,IF(AND(TOP!J21>=DAT!$D42,TOP!J21<=DAT!$E42),3,IF(AND(TOP!J21>=DAT!$D43,TOP!J21<=DAT!$E43),4,IF(AND(TOP!J21>=DAT!$D44,TOP!J21<=DAT!$E44),5,IF(AND(TOP!J21>=DAT!$D45,TOP!J21<=DAT!$E45),6,IF(AND(TOP!J21>=DAT!$D46,TOP!J21<=DAT!$E46),7,IF(AND(TOP!J21>=DAT!$D47,TOP!J21<=DAT!$E47),8,IF(AND(TOP!J21>=DAT!$D48,TOP!J21<=DAT!$E48),9,10))))))))))","v":0},null,null,{"$f":"IF(TOP!M21<DAT!$D40,0,IF(AND(TOP!M21>=DAT!$D40,TOP!M21<=DAT!$E40),1,IF(AND(TOP!M21>=DAT!$D41,TOP!M21<=DAT!$E41),2,IF(AND(TOP!M21>=DAT!$D42,TOP!M21<=DAT!$E42),3,IF(AND(TOP!M21>=DAT!$D43,TOP!M21<=DAT!$E43),4,IF(AND(TOP!M21>=DAT!$D44,TOP!M21<=DAT!$E44),5,IF(AND(TOP!M21>=DAT!$D45,TOP!M21<=DAT!$E45),6,IF(AND(TOP!M21>=DAT!$D46,TOP!M21<=DAT!$E46),7,IF(AND(TOP!M21>=DAT!$D47,TOP!M21<=DAT!$E47),8,IF(AND(TOP!M21>=DAT!$D48,TOP!M21<=DAT!$E48),9,10))))))))))","v":0},null,null,{"$f":"IF(TOP!P21<DAT!$D40,0,IF(AND(TOP!P21>=DAT!$D40,TOP!P21<=DAT!$E40),1,IF(AND(TOP!P21>=DAT!$D41,TOP!P21<=DAT!$E41),2,IF(AND(TOP!P21>=DAT!$D42,TOP!P21<=DAT!$E42),3,IF(AND(TOP!P21>=DAT!$D43,TOP!P21<=DAT!$E43),4,IF(AND(TOP!P21>=DAT!$D44,TOP!P21<=DAT!$E44),5,IF(AND(TOP!P21>=DAT!$D45,TOP!P21<=DAT!$E45),6,IF(AND(TOP!P21>=DAT!$D46,TOP!P21<=DAT!$E46),7,IF(AND(TOP!P21>=DAT!$D47,TOP!P21<=DAT!$E47),8,IF(AND(TOP!P21>=DAT!$D48,TOP!P21<=DAT!$E48),9,10))))))))))","v":0},null,null,{"$f":"IF(TOP!S21<DAT!$D40,0,IF(AND(TOP!S21>=DAT!$D40,TOP!S21<=DAT!$E40),1,IF(AND(TOP!S21>=DAT!$D41,TOP!S21<=DAT!$E41),2,IF(AND(TOP!S21>=DAT!$D42,TOP!S21<=DAT!$E42),3,IF(AND(TOP!S21>=DAT!$D43,TOP!S21<=DAT!$E43),4,IF(AND(TOP!S21>=DAT!$D44,TOP!S21<=DAT!$E44),5,IF(AND(TOP!S21>=DAT!$D45,TOP!S21<=DAT!$E45),6,IF(AND(TOP!S21>=DAT!$D46,TOP!S21<=DAT!$E46),7,IF(AND(TOP!S21>=DAT!$D47,TOP!S21<=DAT!$E47),8,IF(AND(TOP!S21>=DAT!$D48,TOP!S21<=DAT!$E48),9,10))))))))))","v":0}]
[38,null,null,null,"給与所得",null,{"$f":"IF(G37=1,TOP!G21-DAT!$G40,IF(G37=2,DAT!$G41,IF(G37=3,DAT!$G42,IF(G37=4,DAT!$G43,IF(G37=5,DAT!$G44,IF(G37=6,ROUNDDOWN(TOP!G21/4000,0)*4000*DAT!$F45+DAT!$G45,IF(G37=7,ROUNDDOWN(TOP!G21/4000,0)*4000*DAT!$F46-DAT!$G46,IF(G37=8,ROUNDDOWN(TOP!G21/4000,0)*4000*DAT!$F47-DAT!$G47,IF(G37=9,ROUNDDOWN(TOP!G21*DAT!$F48,0)-DAT!$G48,IF(G37=10,TOP!G21-DAT!$G49,0))))))))))","v":0},null,null,{"$f":"IF(J37=1,TOP!J21-DAT!$G40,IF(J37=2,DAT!$G41,IF(J37=3,DAT!$G42,IF(J37=4,DAT!$G43,IF(J37=5,DAT!$G44,IF(J37=6,ROUNDDOWN(TOP!J21/4000,0)*4000*DAT!$F45+DAT!$G45,IF(J37=7,ROUNDDOWN(TOP!J21/4000,0)*4000*DAT!$F46-DAT!$G46,IF(J37=8,ROUNDDOWN(TOP!J21/4000,0)*4000*DAT!$F47-DAT!$G47,IF(J37=9,ROUNDDOWN(TOP!J21*DAT!$F48,0)-DAT!$G48,IF(J37=10,TOP!J21-DAT!$G49,0))))))))))","v":0},null,null,{"$f":"IF(M37=1,TOP!M21-DAT!$G40,IF(M37=2,DAT!$G41,IF(M37=3,DAT!$G42,IF(M37=4,DAT!$G43,IF(M37=5,DAT!$G44,IF(M37=6,ROUNDDOWN(TOP!M21/4000,0)*4000*DAT!$F45+DAT!$G45,IF(M37=7,ROUNDDOWN(TOP!M21/4000,0)*4000*DAT!$F46-DAT!$G46,IF(M37=8,ROUNDDOWN(TOP!M21/4000,0)*4000*DAT!$F47-DAT!$G47,IF(M37=9,ROUNDDOWN(TOP!M21*DAT!$F48,0)-DAT!$G48,IF(M37=10,TOP!M21-DAT!$G49,0))))))))))","v":0},null,null,{"$f":"IF(P37=1,TOP!P21-DAT!$G40,IF(P37=2,DAT!$G41,IF(P37=3,DAT!$G42,IF(P37=4,DAT!$G43,IF(P37=5,DAT!$G44,IF(P37=6,ROUNDDOWN(TOP!P21/4000,0)*4000*DAT!$F45+DAT!$G45,IF(P37=7,ROUNDDOWN(TOP!P21/4000,0)*4000*DAT!$F46-DAT!$G46,IF(P37=8,ROUNDDOWN(TOP!P21/4000,0)*4000*DAT!$F47-DAT!$G47,IF(P37=9,ROUNDDOWN(TOP!P21*DAT!$F48,0)-DAT!$G48,IF(P37=10,TOP!P21-DAT!$G49,0))))))))))","v":0},null,null,{"$f":"IF(S37=1,TOP!S21-DAT!$G40,IF(S37=2,DAT!$G41,IF(S37=3,DAT!$G42,IF(S37=4,DAT!$G43,IF(S37=5,DAT!$G44,IF(S37=6,ROUNDDOWN(TOP!S21/4000,0)*4000*DAT!$F45+DAT!$G45,IF(S37=7,ROUNDDOWN(TOP!S21/4000,0)*4000*DAT!$F46-DAT!$G46,IF(S37=8,ROUNDDOWN(TOP!S21/4000,0)*4000*DAT!$F47-DAT!$G47,IF(S37=9,ROUNDDOWN(TOP!S21*DAT!$F48,0)-DAT!$G48,IF(S37=10,TOP!S21-DAT!$G49,0))))))))))","v":0}]
[39,null,null,null,"給与所得",null,{"$f":"IF(G38<0,0,G38)","v":0},null,null,{"$f":"IF(J38<0,0,J38)","v":0},null,null,{"$f":"IF(M38<0,0,M38)","v":0},null,null,{"$f":"IF(P38<0,0,P38)","v":0},null,null,{"$f":"IF(S38<0,0,S38)","v":0},null,null,null,"給与所得（0未満は0）"]
[40,null,null,null,"チェック戻り値①",null,false,null,null,false,null,null,false,null,null,false,null,null,false]
[41,null,null,null,null,null,{"$f":"G40*1","v":0},null,null,{"$f":"J40*1","v":0},null,null,{"$f":"M40*1","v":0},null,null,{"$f":"P40*1","v":0},null,null,{"$f":"S40*1","v":0}]
[42,null,null,null,null,null,{"$f":"IF(TOP!G21>10000000,10000000,TOP!G21)","v":0},null,null,{"$f":"IF(TOP!J21>10000000,10000000,TOP!J21)","v":0},null,null,{"$f":"IF(TOP!M21>10000000,10000000,TOP!M21)","v":0},null,null,{"$f":"IF(TOP!P21>10000000,10000000,TOP!P21)","v":0},null,null,{"$f":"IF(TOP!S21>10000000,10000000,TOP!S21)","v":0},null,null,null,"給与等の収入額(最高1000万円)"]
[43,null,null,null,"所得金額調整控除①",null,{"$f":"IF(AND(G41=1,G42>8500000),ROUNDUP((G42-8500000)*0.1,0),0)","v":0},null,null,{"$f":"IF(AND(J41=1,J42>8500000),ROUNDUP((J42-8500000)*0.1,0),0)","v":0},null,null,{"$f":"IF(AND(M41=1,M42>8500000),ROUNDUP((M42-8500000)*0.1,0),0)","v":0},null,null,{"$f":"IF(AND(P41=1,P42>8500000),ROUNDUP((P42-8500000)*0.1,0),0)","v":0},null,null,{"$f":"IF(AND(S41=1,S42>8500000),ROUNDUP((S42-8500000)*0.1,0),0)","v":0},null,null,null,"特別障害・23歳未満扶養所得金額調整控除(1)"]
[44,null,null,null,null,null,{"$f":"IF(G39>100000,100000,G39)","v":0},null,null,{"$f":"IF(J39>100000,100000,J39)","v":0},null,null,{"$f":"IF(M39>100000,100000,M39)","v":0},null,null,{"$f":"IF(P39>100000,100000,P39)","v":0},null,null,{"$f":"IF(S39>100000,100000,S39)","v":0},null,null,null,"給与所得控除後の金額(最高10万円)"]
[45,null,null,null,null,null,{"$f":"IF(G35>100000,100000,G35)","v":0},null,null,{"$f":"IF(J35>100000,100000,J35)","v":0},null,null,{"$f":"IF(M35>100000,100000,M35)","v":0},null,null,{"$f":"IF(P35>100000,100000,P35)","v":0},null,null,{"$f":"IF(S35>100000,100000,S35)","v":0},null,null,null,"公的年金等の雑所得の金額(最高10万円)"]
[46,null,null,null,"所得金額調整控除②",null,{"$f":"IF(G44+G45>100000,G44+G45-100000,0)","v":0},null,null,{"$f":"IF(J44+J45>100000,J44+J45-100000,0)","v":0},null,null,{"$f":"IF(M44+M45>100000,M44+M45-100000,0)","v":0},null,null,{"$f":"IF(P44+P45>100000,P44+P45-100000,0)","v":0},null,null,{"$f":"IF(S44+S45>100000,S44+S45-100000,0)","v":0}]
[47,null,null,null,"所得金額調整控除後給与所得",null,{"$f":"G39-G43-G46","v":0},null,null,{"$f":"J39-J43-J46","v":0},null,null,{"$f":"M39-M43-M46","v":0},null,null,{"$f":"P39-P43-P46","v":0},null,null,{"$f":"S39-S43-S46","v":0}]
[48,null,null,null,"所得金額調整控除①",null,{"$f":"IF(AND(G41=1,G42>8500000),ROUNDUP((G42-8500000)*0.1,0),0)","v":0},null,null,{"$f":"IF(AND(J41=1,J42>8500000),ROUNDUP((J42-8500000)*0.1,0),0)","v":0},null,null,{"$f":"IF(AND(M41=1,M42>8500000),ROUNDUP((M42-8500000)*0.1,0),0)","v":0},null,null,{"$f":"IF(AND(P41=1,P42>8500000),ROUNDUP((P42-8500000)*0.1,0),0)","v":0},null,null,{"$f":"IF(AND(S41=1,S42>8500000),ROUNDUP((S42-8500000)*0.1,0),0)","v":0},null,null,null,"特別障害・23歳未満扶養所得金額調整控除(1)"]
[49,null,null,null,null,null,{"$f":"IF(G39>100000,100000,G39)","v":0},null,null,{"$f":"IF(J39>100000,100000,J39)","v":0},null,null,{"$f":"IF(M39>100000,100000,M39)","v":0},null,null,{"$f":"IF(P39>100000,100000,P39)","v":0},null,null,{"$f":"IF(S39>100000,100000,S39)","v":0},null,null,null,"給与所得控除後の金額(最高10万円)"]
[50,null,null,null,null,null,{"$f":"IF(G36>100000,100000,G36)","v":0},null,null,{"$f":"IF(J36>100000,100000,J36)","v":0},null,null,{"$f":"IF(M36>100000,100000,M36)","v":0},null,null,{"$f":"IF(P36>100000,100000,P36)","v":0},null,null,{"$f":"IF(S36>100000,100000,S36)","v":0},null,null,null,"公的年金等の雑所得の金額(最高10万円)"]
[51,null,null,null,"所得金額調整控除②",null,{"$f":"IF(G49+G50>100000,G49+G50-100000,0)","v":0},null,null,{"$f":"IF(J49+J50>100000,J49+J50-100000,0)","v":0},null,null,{"$f":"IF(M49+M50>100000,M49+M50-100000,0)","v":0},null,null,{"$f":"IF(P49+P50>100000,P49+P50-100000,0)","v":0},null,null,{"$f":"IF(S49+S50>100000,S49+S50-100000,0)","v":0}]
[52,null,null,null,"所得金額調整控除後給与所得",null,{"$f":"G39-G48-G51","v":0},null,null,{"$f":"J39-J48-J51","v":0},null,null,{"$f":"M39-M48-M51","v":0},null,null,{"$f":"P39-P48-P51","v":0},null,null,{"$f":"S39-S48-S51","v":0}]
[53,null,null,null,"総所得",null,{"$f":"G35+G47+TOP!G23","v":0},null,null,{"$f":"J35+J47+TOP!J23","v":0},null,null,{"$f":"M35+M47+TOP!M23","v":0},null,null,{"$f":"P35+P47+TOP!P23","v":0},null,null,{"$f":"S35+S47+TOP!S23","v":0},null,null,null,"所得割用総所得＝年金所得+給与所得+その他所得"]
[54,null,null,null,"高齢者特別控除",null,{"$f":"IF(AND(TOP!G19>0,G35>0,G3>=65),DAT!$C14,0)","v":0},null,null,{"$f":"IF(AND(TOP!J19>0,J35>0,J3>=65),DAT!$C14,0)","v":0},null,null,{"$f":"IF(AND(TOP!M19>0,M35>0,M3>=65),DAT!$C14,0)","v":0},null,null,{"$f":"IF(AND(TOP!P19>0,P35>0,P3>=65),DAT!$C14,0)","v":0},null,null,{"$f":"IF(AND(TOP!S19>0,S35>0,S3>=65),DAT!$C14,0)","v":0},null,null,null,"年金収入額>0 かつ 年金所得>0 かつ 年齢>=65 であれば、高齢者特別控除15万"]
[55,null,null,null,null,null,{"$f":"G54","v":0},null,null,{"$f":"J54","v":0},null,null,{"$f":"M54","v":0},null,null,{"$f":"P54","v":0},null,null,{"$f":"S54","v":0},null,null,null,"高齢者特別控除（表示だけ）"]
[56,null,"減額対象所得",null,"軽減判定所得",null,{"$f":"TOP!G23+G36+G52","v":0},null,null,{"$f":"TOP!J23+J36+J52","v":0},null,null,{"$f":"TOP!M23+M36+M52","v":0},null,null,{"$f":"TOP!P23+P36+P52","v":0},null,null,{"$f":"TOP!S23+S36+S52","v":0},null,null,null,"軽減判定所得＝総所得（0未満は0）"]
[57,null,null,null,"軽減判定世帯所得",null,{"$f":"SUM(G56:S56)","v":0},null,null,{"$f":"SUM(G56:S56)","v":0},null,null,{"$f":"SUM(G56:S56)","v":0},null,null,{"$f":"SUM(G56:S56)","v":0},null,null,{"$f":"SUM(G56:S56)","v":0},null,null,null,"軽減判定世帯所得＝軽減判定所得の合計"]
[58,null,null,null,null,null,{"$f":"IF(G4=1,IF(G53-DAT!$C9<0,0,G53-DAT!$C9),0)","v":0},null,null,{"$f":"IF(J4=1,IF(J53-DAT!$C9<0,0,J53-DAT!$C9),0)","v":0},null,null,{"$f":"IF(M4=1,IF(M53-DAT!$C9<0,0,M53-DAT!$C9),0)","v":0},null,null,{"$f":"IF(P4=1,IF(P53-DAT!$C9<0,0,P53-DAT!$C9),0)","v":0},null,null,{"$f":"IF(S4=1,IF(S53-DAT!$C9<0,0,S53-DAT!$C9),0)","v":0},null,null,null,"賦課所得＝総所得－基礎控除（総所得－基礎控除<0 であれば 0）"]
[59,null,"旧ただし書き",null,"賦課のもととなる所得",null,{"$f":"IF(G58<0,0,G58)","v":0},null,null,{"$f":"IF(J58<0,0,J58)","v":0},null,null,{"$f":"IF(M58<0,0,M58)","v":0},null,null,{"$f":"IF(P58<0,0,P58)","v":0},null,null,{"$f":"IF(S58<0,0,S58)","v":0},null,null,null,"賦課のもととなる所得（0未満は0）"]
[60,null,null,null,"【B】所得割額",null,{"$f":"IF(G4=1,ROUNDDOWN(G59*DAT!$C51,0),0)","v":0},null,null,{"$f":"ROUNDDOWN(J59*DAT!$C51,0)","v":0},null,null,{"$f":"ROUNDDOWN(M59*DAT!$C51,0)","v":0},null,null,{"$f":"ROUNDDOWN(P59*DAT!$C51,0)","v":0},null,null,{"$f":"ROUNDDOWN(S59*DAT!$C51,0)","v":0},null,null,null,"所得ｘ所得割率（小数点切り捨て）"]
[61,null,null,null,"チェック戻り値②",null,false,null,null,false,null,null,false,null,null,false,null,null,false]
[62,null,null,null,null,null,{"$f":"G61*1","v":0},null,null,{"$f":"J61*1","v":0},null,null,{"$f":"M61*1","v":0},null,null,{"$f":"P61*1","v":0},null,null,{"$f":"S61*1","v":0}]
[63,null,null,null,"12/31時点年齢",null,{"$f":"IF(G62=1,G3-1,G3)","v":""},null,null,{"$f":"IF(J62=1,J3-1,J3)","v":""},null,null,{"$f":"IF(M62=1,M3-1,M3)","v":""},null,null,{"$f":"IF(P62=1,P3-1,P3)","v":""},null,null,{"$f":"IF(S62=1,S3-1,S3)","v":""}]
[64,null,null,null,"①",null,{"$f":"IF(TOP!G21>550000,1,0)","v":0},null,null,{"$f":"IF(TOP!J21>550000,1,0)","v":0},null,null,{"$f":"IF(TOP!M21>550000,1,0)","v":0},null,null,{"$f":"IF(TOP!P21>550000,1,0)","v":0},null,null,{"$f":"IF(TOP!S21>550000,1,0)","v":0},null,null,null,"給与専従者収入額の減算後の給与収入が55万円を超える"]
[65,null,null,null,"②",null,{"$f":"IF(AND(G63<65,TOP!G19>600000),1,0)","v":0},null,null,{"$f":"IF(AND(J63<65,TOP!J19>600000),1,0)","v":0},null,null,{"$f":"IF(AND(M63<65,TOP!M19>600000),1,0)","v":0},null,null,{"$f":"IF(AND(P63<65,TOP!P19>600000),1,0)","v":0},null,null,{"$f":"IF(AND(S63<65,TOP!S19>600000),1,0)","v":0},null,null,null,"前年度12月31日現在65歳未満かつ公的年金収入額が60万円を超える"]
[66,null,null,null,"③",null,{"$f":"IF(AND(G63>=65,TOP!G19>1250000),1,0)","v":0},null,null,{"$f":"IF(AND(J63>=65,TOP!J19>1250000),1,0)","v":0},null,null,{"$f":"IF(AND(M63>=65,TOP!M19>1250000),1,0)","v":0},null,null,{"$f":"IF(AND(P63>=65,TOP!P19>1250000),1,0)","v":0},null,null,{"$f":"IF(AND(S63>=65,TOP!S19>1250000),1,0)","v":0},null,null,null,"前年度12月31日現在65歳以上かつ公的年金収入額が125万円を超える"]
[67,null,null,null,"①②③",null,{"$f":"IF(G64+G65+G66>0,1,0)","v":0},null,null,{"$f":"IF(J64+J65+J66>0,1,0)","v":0},null,null,{"$f":"IF(M64+M65+M66>0,1,0)","v":0},null,null,{"$f":"IF(P64+P65+P66>0,1,0)","v":0},null,null,{"$f":"IF(S64+S65+S66>0,1,0)","v":0}]
[68,null,null,null,"年金・給与所得者の数",null,{"$f":"IF($G67+$J67+$M67+$P67+$S67=0,1,$G67+$J67+$M67+$P67+$S67)","v":1},null,null,{"$f":"IF($G67+$J67+$M67+$P67+$S67=0,1,$G67+$J67+$M67+$P67+$S67)","v":1},null,null,{"$f":"IF($G67+$J67+$M67+$P67+$S67=0,1,$G67+$J67+$M67+$P67+$S67)","v":1},null,null,{"$f":"IF($G67+$J67+$M67+$P67+$S67=0,1,$G67+$J67+$M67+$P67+$S67)","v":1},null,null,{"$f":"IF($G67+$J67+$M67+$P67+$S67=0,1,$G67+$J67+$M67+$P67+$S67)","v":1}]
[69,null,null,null,"【A】均等割額",null,{"$f":"IF(G57<=DAT!$C57+(G68-1)*100000,DAT!$D57,IF(G57<=DAT!$C57+(G68-1)*100000+DAT!$C56*G31,DAT!$D56,IF(G57<=DAT!$C57+(G68-1)*100000+DAT!$C55*G31,DAT!$D55,DAT!$D54)))","v":15095},null,null,{"$f":"IF(J57<=DAT!$C57+(J68-1)*100000,DAT!$D57,IF(J57<=DAT!$C57+(J68-1)*100000+DAT!$C56*J31,DAT!$D56,IF(J57<=DAT!$C57+(J68-1)*100000+DAT!$C55*J31,DAT!$D55,DAT!$D54)))","v":15095},null,null,{"$f":"IF(M57<=DAT!$C57+(M68-1)*100000,DAT!$D57,IF(M57<=DAT!$C57+(M68-1)*100000+DAT!$C56*M31,DAT!$D56,IF(M57<=DAT!$C57+(M68-1)*100000+DAT!$C55*M31,DAT!$D55,DAT!$D54)))","v":15095},null,null,{"$f":"IF(P57<=DAT!$C57+(P68-1)*100000,DAT!$D57,IF(P57<=DAT!$C57+(P68-1)*100000+DAT!$C56*P31,DAT!$D56,IF(P57<=DAT!$C57+(P68-1)*100000+DAT!$C55*P31,DAT!$D55,DAT!$D54)))","v":15095},null,null,{"$f":"IF(S57<=DAT!$C57+(S68-1)*100000,DAT!$D57,IF(S57<=DAT!$C57+(S68-1)*100000+DAT!$C56*S31,DAT!$D56,IF(S57<=DAT!$C57+(S68-1)*100000+DAT!$C55*S31,DAT!$D55,DAT!$D54)))","v":15095},null,null,null,"IF(所得<=330000,8.5割,IF(AND(所得>275000,所得<=330000+"]
[70,null,null,null,null,null,{"$f":"IF(ISERROR(VLOOKUP(G69,DAT!$D54:$E58,2,FALSE)),\"\",(VLOOKUP(G69,DAT!$D54:$E58,2,FALSE)))","v":"７割軽減"},null,null,{"$f":"IF(ISERROR(VLOOKUP(J69,DAT!$D54:$E58,2,FALSE)),\"\",(VLOOKUP(J69,DAT!$D54:$E58,2,FALSE)))","v":"７割軽減"},null,null,{"$f":"IF(ISERROR(VLOOKUP(M69,DAT!$D54:$E58,2,FALSE)),\"\",(VLOOKUP(M69,DAT!$D54:$E58,2,FALSE)))","v":"７割軽減"},null,null,{"$f":"IF(ISERROR(VLOOKUP(P69,DAT!$D54:$E58,2,FALSE)),\"\",(VLOOKUP(P69,DAT!$D54:$E58,2,FALSE)))","v":"７割軽減"},null,null,{"$f":"IF(ISERROR(VLOOKUP(S69,DAT!$D54:$E58,2,FALSE)),\"\",(VLOOKUP(S69,DAT!$D54:$E58,2,FALSE)))","v":"７割軽減"},null,null,null,"275000*人数),5割,IF(AND(所得>330000+275000*人数,所得<="]
[71,null,null,null,"【A】+【B】",null,{"$f":"G60+G69","v":15095},null,null,{"$f":"J60+J69","v":15095},null,null,{"$f":"M60+M69","v":15095},null,null,{"$f":"P60+P69","v":15095},null,null,{"$f":"S60+S69","v":15095}]
[72,null,null,null,"賦課限度額判定",null,{"$f":"IF(G71>=DAT!$C7,1,0)","v":0},null,null,{"$f":"IF(J71>=DAT!$C7,1,0)","v":0},null,null,{"$f":"IF(M71>=DAT!$C7,1,0)","v":0},null,null,{"$f":"IF(P71>=DAT!$C7,1,0)","v":0},null,null,{"$f":"IF(S71>=DAT!$C7,1,0)","v":0},null,null,null,"賦課限度額"]
[73,null,null,null,"年間保険料①通常",null,{"$f":"IF(G72=1,DAT!$C7,G71)","v":15095},null,null,{"$f":"IF(J72=1,DAT!$C7,J71)","v":15095},null,null,{"$f":"IF(M72=1,DAT!$C7,M71)","v":15095},null,null,{"$f":"IF(P72=1,DAT!$C7,P71)","v":15095},null,null,{"$f":"IF(S72=1,DAT!$C7,S71)","v":15095}]
[74,null,null,null,"年間保険料",null,{"$f":"IF(G14=1,ROUNDDOWN(G73,-2),\"\")","v":""},null,null,{"$f":"IF(J14=1,ROUNDDOWN(J73,-2),\"\")","v":""},null,null,{"$f":"IF(M14=1,ROUNDDOWN(M73,-2),\"\")","v":""},null,null,{"$f":"IF(P14=1,ROUNDDOWN(P73,-2),\"\")","v":""},null,null,{"$f":"IF(S14=1,ROUNDDOWN(S73,-2),\"\")","v":""},null,null,null,"100円未満切り捨て　被保険者でない場合は空白"]
[75,null,null,null,"軽減あり判定",null,{"$f":"IF(AND(G14=1,TOP!G45<>\"\"),1,0)","v":0},null,null,{"$f":"IF(AND(J14=1,TOP!J45<>\"\"),1,0)","v":0},null,null,{"$f":"IF(AND(M14=1,TOP!M45<>\"\"),1,0)","v":0},null,null,{"$f":"IF(AND(P14=1,TOP!P45<>\"\"),1,0)","v":0},null,null,{"$f":"IF(AND(S14=1,TOP!S45<>\"\"),1,0)","v":0}]
[76,null,null,null,"軽減月数",null,{"$f":"IF(G75=1,G24,\"\")","v":""},null,null,{"$f":"IF(J75=1,J24,\"\")","v":""},null,null,{"$f":"IF(M75=1,M24,\"\")","v":""},null,null,{"$f":"IF(P75=1,P24,\"\")","v":""},null,null,{"$f":"IF(S75=1,S24,\"\")","v":""},null,null,null,"被扶養者軽減ない場合は空白"]
[77,null,null,null,"軽減終了月数",null,{"$f":"IF(G75=1,G25,\"\")","v":""},null,null,{"$f":"IF(J75=1,J25,\"\")","v":""},null,null,{"$f":"IF(M75=1,M25,\"\")","v":""},null,null,{"$f":"IF(P75=1,P25,\"\")","v":""},null,null,{"$f":"IF(S75=1,S25,\"\")","v":""},null,null,null,"被扶養者軽減ない場合は空白"]
[78,null,null,null,null,null,"①",null,null,"②",null,null,"③",null,null,"④",null,null,"⑤"]
[79,null,null,null,"(複)被保険者判定",null,{"$f":"G14","v":0},null,null,{"$f":"J14","v":0},null,null,{"$f":"M14","v":0},null,null,{"$f":"P14","v":0},null,null,{"$f":"S14","v":0}]
[80,null,null,null,"(複)資格取得日",null,{"$f":"G8","v":"2022-04-01"},null,null,{"$f":"J8","v":"2022-04-01"},null,null,{"$f":"M8","v":"2022-04-01"},null,null,{"$f":"P8","v":"2022-04-01"},null,null,{"$f":"S8","v":"2022-04-01"}]
[81,null,null,null,"①世帯被保判定",null,{"$f":"G79","v":0},null,null,{"$f":"IF($G80>=J80,J79,0)","v":0},null,null,{"$f":"IF($G80>=M80,M79,0)","v":0},null,null,{"$f":"IF($G80>=P80,P79,0)","v":0},null,null,{"$f":"IF($G80>=S80,S79,0)","v":0},null,null,null,"黄色はセルコピー禁止！"]
[82,null,null,null,"②世帯被保判定",null,{"$f":"IF($J80>=G80,G79,0)","v":0},null,null,{"$f":"J79","v":0},null,null,{"$f":"IF($J80>=M80,M79,0)","v":0},null,null,{"$f":"IF($J80>=P80,P79,0)","v":0},null,null,{"$f":"IF($J80>=S80,S79,0)","v":0}]
[83,null,null,null,"③世帯被保判定",null,{"$f":"IF($M80>=G80,G79,0)","v":0},null,null,{"$f":"IF($M80>=J80,J79,0)","v":0},null,null,{"$f":"M79","v":0},null,null,{"$f":"IF($M80>=P80,P79,0)","v":0},null,null,{"$f":"IF($M80>=S80,S79,0)","v":0}]
[84,null,null,null,"④世帯被保判定",null,{"$f":"IF($P80>=G80,G79,0)","v":0},null,null,{"$f":"IF($P80>=J80,J79,0)","v":0},null,null,{"$f":"IF($P80>=M80,M79,0)","v":0},null,null,{"$f":"P79","v":0},null,null,{"$f":"IF($P80>=S80,S79,0)","v":0}]
[85,null,null,null,"⑤世帯被保判定",null,{"$f":"IF($S80>=G80,G79,0)","v":0},null,null,{"$f":"IF($S80>=J80,J79,0)","v":0},null,null,{"$f":"IF($S80>=M80,M79,0)","v":0},null,null,{"$f":"IF($S80>=P80,P79,0)","v":0},null,null,{"$f":"S79","v":0}]
[86]
[87,null,null,null,"期日被保険者数",null,{"$f":"SUM(G81:S81)","v":0},null,null,{"$f":"SUM(G82:S82)","v":0},null,null,{"$f":"SUM(G83:S83)","v":0},null,null,{"$f":"SUM(G84:S84)","v":0},null,null,{"$f":"SUM(G85:S85)","v":0}]
[88]
[89,null,null,null,"(複)軽減判定所得",null,{"$f":"G56","v":0},null,null,{"$f":"J56","v":0},null,null,{"$f":"M56","v":0},null,null,{"$f":"P56","v":0},null,null,{"$f":"S56","v":0}]
[90,null,null,null,"期日軽減判定世帯所得",null,{"$f":"G89+J81*J89+M81*M89+P81*P89+S81*S89","v":0},null,null,{"$f":"G89+J82*J89+M82*M89+P82*P89+S82*S89","v":0},null,null,{"$f":"G89+J83*J89+M83*M89+P83*P89+S83*S89","v":0},null,null,{"$f":"G89+J84*J89+M84*M89+P84*P89+S84*S89","v":0},null,null,{"$f":"G89+J85*J89+M85*M89+P85*P89+S85*S89","v":0}]
[91]
[92,null,null,null,null,null,"①",null,null,"②",null,null,"③",null,null,"④",null,null,"⑤"]
[93,null,null,null,"(複)年金・給与所得者判定",null,{"$f":"G67","v":0},null,null,{"$f":"J67","v":0},null,null,{"$f":"M67","v":0},null,null,{"$f":"P67","v":0},null,null,{"$f":"S67","v":0}]
[94,null,null,null,"(複)資格取得日",null,{"$f":"G8","v":"2022-04-01"},null,null,{"$f":"J8","v":"2022-04-01"},null,null,{"$f":"M8","v":"2022-04-01"},null,null,{"$f":"P8","v":"2022-04-01"},null,null,{"$f":"S8","v":"2022-04-01"}]
[95,null,null,null,"①世帯年金・給与所得者判定",null,{"$f":"G93","v":0},null,null,{"$f":"IF($G94>=J94,J93,0)","v":0},null,null,{"$f":"IF($G94>=M94,M93,0)","v":0},null,null,{"$f":"IF($G94>=P94,P93,0)","v":0},null,null,{"$f":"IF($G94>=S94,S93,0)","v":0},null,null,null,"黄色はセルコピー禁止！"]
[96,null,null,null,"②世帯年金・給与所得者判定",null,{"$f":"IF($J94>=G94,G93,0)","v":0},null,null,{"$f":"J93","v":0},null,null,{"$f":"IF($J94>=M94,M93,0)","v":0},null,null,{"$f":"IF($J94>=P94,P93,0)","v":0},null,null,{"$f":"IF($J94>=S94,S93,0)","v":0}]
[97,null,null,null,"③世帯年金・給与所得者判定",null,{"$f":"IF($M94>=G94,G93,0)","v":0},null,null,{"$f":"IF($M94>=J94,J93,0)","v":0},null,null,{"$f":"M93","v":0},null,null,{"$f":"IF($M94>=P94,P93,0)","v":0},null,null,{"$f":"IF($M94>=S94,S93,0)","v":0}]
[98,null,null,null,"④世帯年金・給与所得者判定",null,{"$f":"IF($P94>=G94,G93,0)","v":0},null,null,{"$f":"IF($P94>=J94,J93,0)","v":0},null,null,{"$f":"IF($P94>=M94,M93,0)","v":0},null,null,{"$f":"P93","v":0},null,null,{"$f":"IF($P94>=S94,S93,0)","v":0}]
[99,null,null,null,"⑤世帯年金・給与所得者判定",null,{"$f":"IF($S94>=G94,G93,0)","v":0},null,null,{"$f":"IF($S94>=J94,J93,0)","v":0},null,null,{"$f":"IF($S94>=M94,M93,0)","v":0},null,null,{"$f":"IF($S94>=P94,P93,0)","v":0},null,null,{"$f":"S93","v":0}]
[100]
[101,null,null,null,"期日年金・給与所得者数",null,{"$f":"IF(SUM(G95:S95)=0,1,SUM(G95:S95))","v":1},null,null,{"$f":"IF(SUM(G96:S96)=0,1,SUM(G96:S96))","v":1},null,null,{"$f":"IF(SUM(G97:S97)=0,1,SUM(G97:S97))","v":1},null,null,{"$f":"IF(SUM(G98:S98)=0,1,SUM(G98:S98))","v":1},null,null,{"$f":"IF(SUM(G99:S99)=0,1,SUM(G99:S99))","v":1}]
[102]
[103,null,null,null,"K均等割額",null,{"$f":"IF(G90<=DAT!$C57+(G101-1)*100000,DAT!$D57,IF(G90<=DAT!$C57+(G101-1)*100000+DAT!$C56*G87,DAT!$D56,IF(G90<=DAT!$C57+(G101-1)*100000+DAT!$C55*G87,DAT!$D55,DAT!$D54)))","v":15095},null,null,{"$f":"IF(J90<=DAT!$C57+(J101-1)*100000,DAT!$D57,IF(J90<=DAT!$C57+(J101-1)*100000+DAT!$C56*J87,DAT!$D56,IF(J90<=DAT!$C57+(J101-1)*100000+DAT!$C55*J87,DAT!$D55,DAT!$D54)))","v":15095},null,null,{"$f":"IF(M90<=DAT!$C57+(M101-1)*100000,DAT!$D57,IF(M90<=DAT!$C57+(M101-1)*100000+DAT!$C56*M87,DAT!$D56,IF(M90<=DAT!$C57+(M101-1)*100000+DAT!$C55*M87,DAT!$D55,DAT!$D54)))","v":15095},null,null,{"$f":"IF(P90<=DAT!$C57+(P101-1)*100000,DAT!$D57,IF(P90<=DAT!$C57+(P101-1)*100000+DAT!$C56*P87,DAT!$D56,IF(P90<=DAT!$C57+(P101-1)*100000+DAT!$C55*P87,DAT!$D55,DAT!$D54)))","v":15095},null,null,{"$f":"IF(S90<=DAT!$C57+(S101-1)*100000,DAT!$D57,IF(S90<=DAT!$C57+(S101-1)*100000+DAT!$C56*S87,DAT!$D56,IF(S90<=DAT!$C57+(S101-1)*100000+DAT!$C55*S87,DAT!$D55,DAT!$D54)))","v":15095}]
[104,null,null,null,null,null,{"$f":"IF(ISERROR(VLOOKUP(G103,DAT!$D54:$E58,2,FALSE)),\"\",(VLOOKUP(G103,DAT!$D54:$E58,2,FALSE)))","v":"７割軽減"},null,null,{"$f":"IF(ISERROR(VLOOKUP(J103,DAT!$D54:$E58,2,FALSE)),\"\",(VLOOKUP(J103,DAT!$D54:$E58,2,FALSE)))","v":"７割軽減"},null,null,{"$f":"IF(ISERROR(VLOOKUP(M103,DAT!$D54:$E58,2,FALSE)),\"\",(VLOOKUP(M103,DAT!$D54:$E58,2,FALSE)))","v":"７割軽減"},null,null,{"$f":"IF(ISERROR(VLOOKUP(P103,DAT!$D54:$E58,2,FALSE)),\"\",(VLOOKUP(P103,DAT!$D54:$E58,2,FALSE)))","v":"７割軽減"},null,null,{"$f":"IF(ISERROR(VLOOKUP(S103,DAT!$D54:$E58,2,FALSE)),\"\",(VLOOKUP(S103,DAT!$D54:$E58,2,FALSE)))","v":"７割軽減"}]
[105,null,null,null,"K【A】+【B】",null,{"$f":"G60+G103","v":15095},null,null,{"$f":"J60+J103","v":15095},null,null,{"$f":"M60+M103","v":15095},null,null,{"$f":"P60+P103","v":15095},null,null,{"$f":"S60+S103","v":15095}]
[106,null,null,null,"K賦課限度額判定",null,{"$f":"IF(G105>=DAT!$C7,1,0)","v":0},null,null,{"$f":"IF(J105>=DAT!$C7,1,0)","v":0},null,null,{"$f":"IF(M105>=DAT!$C7,1,0)","v":0},null,null,{"$f":"IF(P105>=DAT!$C7,1,0)","v":0},null,null,{"$f":"IF(S105>=DAT!$C$7,1,0)","v":0}]
[107,null,null,null,"K年間保険料①通常",null,{"$f":"IF(G106=1,DAT!$C7,G105)","v":15095},null,null,{"$f":"IF(J106=1,DAT!$C7,J105)","v":15095},null,null,{"$f":"IF(M106=1,DAT!$C7,M105)","v":15095},null,null,{"$f":"IF(P106=1,DAT!$C7,P105)","v":15095},null,null,{"$f":"IF(S106=1,DAT!$C7,S105)","v":15095}]
[108,null,null,null,"K均等割額軽減後",null,{"$f":"IF(DAT!$D58>G103,G103,DAT!$D58)","v":15095},null,null,{"$f":"IF(DAT!$D58>J103,J103,DAT!$D58)","v":15095},null,null,{"$f":"IF(DAT!$D58>M103,M103,DAT!$D58)","v":15095},null,null,{"$f":"IF(DAT!$D58>P103,P103,DAT!$D58)","v":15095},null,null,{"$f":"IF(DAT!$D58>S103,S103,DAT!$D58)","v":15095},null,null,null,"均等割額=被扶養者の軽減22906(7割以下なら元の均等割額)"]
[109,null,null,null,"K年間保険料②軽減あり",null,{"$f":"IF(G14=1,G108,\"\")","v":""},null,null,{"$f":"IF(J14=1,J108,\"\")","v":""},null,null,{"$f":"IF(M14=1,M108,\"\")","v":""},null,null,{"$f":"IF(P14=1,P108,\"\")","v":""},null,null,{"$f":"IF(S14=1,S108,\"\")","v":""},null,null,null,"被保険者でない場合は空白"]
[110]
[111,null,null,null,"年間保険料(A)＋(B)",null,{"$f":"G107","v":15095},null,null,{"$f":"J107","v":15095},null,null,{"$f":"M107","v":15095},null,null,{"$f":"P107","v":15095},null,null,{"$f":"S107","v":15095}]
[112,null,null,null,"(被扶養軽減該当)",null,{"$f":"G116+G120","v":15095},null,null,{"$f":"J116+J120","v":15095},null,null,{"$f":"M116+M120","v":15095},null,null,{"$f":"P116+P120","v":15095},null,null,{"$f":"S116+S120","v":15095}]
[113,null,null,null,"被扶養軽減非該当",null,{"$f":"G117+G121","v":15095},null,null,{"$f":"J117+J121","v":15095},null,null,{"$f":"M117+M121","v":15095},null,null,{"$f":"P117+P121","v":15095},null,null,{"$f":"S117+S121","v":15095}]
[114]
[115,null,null,null,"均等割額(A)",null,{"$f":"G103","v":15095},null,null,{"$f":"J103","v":15095},null,null,{"$f":"M103","v":15095},null,null,{"$f":"P103","v":15095},null,null,{"$f":"S103","v":15095}]
[116,null,null,null,"(被扶養軽減該当)",null,{"$f":"G108","v":15095},null,null,{"$f":"J108","v":15095},null,null,{"$f":"M108","v":15095},null,null,{"$f":"P108","v":15095},null,null,{"$f":"S108","v":15095}]
[117,null,null,null,null,null,{"$f":"G103","v":15095},null,null,{"$f":"J103","v":15095},null,null,{"$f":"M103","v":15095},null,null,{"$f":"P103","v":15095},null,null,{"$f":"S103","v":15095}]
[118]
[119,null,null,null,"所得割額(B)",null,{"$f":"G60","v":0},null,null,{"$f":"J60","v":0},null,null,{"$f":"M60","v":0},null,null,{"$f":"P60","v":0},null,null,{"$f":"S60","v":0}]
[120,null,null,null,"(被扶養軽減該当)",null,0,null,null,0,null,null,0,null,null,0,null,null,0]
[121,null,null,null,null,null,{"$f":"G60","v":0},null,null,{"$f":"J60","v":0},null,null,{"$f":"M60","v":0},null,null,{"$f":"P60","v":0},null,null,{"$f":"S60","v":0}]
[122]
[123,null,null,null,"決定保険料",null,{"$f":"IF(G14=1,ROUNDDOWN(G111-ROUNDUP(G111*(12-G26)/12,0)+G112-ROUNDUP(G112*(12-G24)/12,0)+G111-ROUNDUP(G111*(12-G25)/12,0),-2),\"\")","v":""},null,null,{"$f":"IF(J14=1,ROUNDDOWN(J111-ROUNDUP(J111*(12-J26)/12,0)+J112-ROUNDUP(J112*(12-J24)/12,0)+J111-ROUNDUP(J111*(12-J25)/12,0),-2),\"\")","v":""},null,null,{"$f":"IF(M14=1,ROUNDDOWN(M111-ROUNDUP(M111*(12-M26)/12,0)+M112-ROUNDUP(M112*(12-M24)/12,0)+M111-ROUNDUP(M111*(12-M25)/12,0),-2),\"\")","v":""},null,null,{"$f":"IF(P14=1,ROUNDDOWN(P111-ROUNDUP(P111*(12-P26)/12,0)+P112-ROUNDUP(P112*(12-P24)/12,0)+P111-ROUNDUP(P111*(12-P25)/12,0),-2),\"\")","v":""},null,null,{"$f":"IF(S14=1,ROUNDDOWN(S111-ROUNDUP(S111*(12-S26)/12,0)+S112-ROUNDUP(S112*(12-S24)/12,0)+S111-ROUNDUP(S111*(12-S25)/12,0),-2),\"\")","v":""}]

{"sheet":"DAT","index":2,"n_rows":58,"n_cols":8,"rows_kept":58,"cut":false,"hidden":true,"merged":[]}
[3,"権利者の許可なく、著作物の全部または一部の複製、転用、配布、販売等の二次利用を行うことを禁止します。"]
[4,"©　2018　吹上システム株式会社"]
[8]
[9,null,null,"被扶養2年開始","子供20二十歳"]
[10,"資格取得日","2022-04-01","2019-04-01","2036-02-09"]
[11]
[12,"賦課限度額",660000]
[13]
[15,"基礎控除　(2400万円以下)",430000]
[null,"(2400万円超～2450万円以下)",290000,"賦課限度額に到達するので参照しない"]
[null,"(2450万円超～2500万円以下)",150000,"賦課限度額に到達するので参照しない"]
[null,"(2500万円超)",0,"賦課限度額に到達するので参照しない"]
[16]
[17,"高齢者特別控除",150000]
[18]
[19,"年金所得額（６５歳未満）","公的年金等に係る雑所得以外の合計所得金額　～1000万円"]
[20,"0～  600,000 ",0,0,600000,null,0,1]
[21,"600,001～1,299,999 ","年金収入－600,000",600001,1299999,null,600000,2]
[22,"1,300,000～4,099,999 ","年金収入×0.75－275,000",1300000,4099999,0.75,275000,3]
[23,"4,100,000～7,699,999 ","年金収入×0.85－685,000",4100000,7699999,0.85,685000,4]
[24," 7,700,000～9,999,999","年金収入×0.95－1,455,000",7700000,9999999,0.95,1455000,5]
[25,"10,000,000～         .","年金収入－1,955,000",10000000,null,null,1955000,6]
[]
[19,"年金所得額（６５歳未満）","公的年金等に係る雑所得以外の合計所得金額　1000万円超～"]
[null,"賦課限度額に到達するので参照しない"]
[]
[26,"年金所得額（６５歳以上）","公的年金等に係る雑所得以外の合計所得金額　～1000万円"]
[27,"0～1,100,000 ",0,0,1100000,null,0,11]
[28,"1,100,001～3,299,999 ","年金収入－1,100,000",1100001,3299999,null,1100000,12]
[29,"3,300,000～4,099,999 ","年金収入×0.75－275,000",3300000,4099999,0.75,275000,13]
[30,"4,100,000～7,699,999 ","年金収入×0.85－685,000",4100000,7699999,0.85,685000,14]
[31," 7,700,000～9,999,999","年金収入×0.95－1,455,000",7700000,9999999,0.95,1455000,15]
[25,"10,000,000～         .","年金収入－1,955,000",10000000,null,null,1955000,16]
[32]
[19,"年金所得額（６５歳以上）","公的年金等に係る雑所得以外の合計所得金額　1000万円超～"]
[null,"賦課限度額に到達するので参照しない"]
[]
[33,"給与所得額"]
[null,null,null,null,550999,null,0,0]
[34,null,null,551000,1618999,null,550000,1]
[35,null,null,1619000,1619999,null,1069000,2]
[36,null,null,1620000,1621999,null,1070000,3]
[37,null,null,1622000,1623999,null,1072000,4]
[38,null,null,1624000,1627999,null,1074000,5]
[39,null,null,1628000,1799999,0.6,100000,6]
[40,null,null,1800000,3599999,0.7,80000,7]
[41,null,null,3600000,6599999,0.8,440000,8]
[42,null,null,6600000,8499999,0.9,1100000,9]
[null,null,null,8500000,null,null,1950000,10]
[]
[43,"所得割率",9.3299999999999994E-2]
[44]
[49,"均等割"]
[50,"軽減なし",null,50317,"軽減なし"]
[51,"２割軽減",520000,40253,"２割軽減"]
[52,"５割軽減",285000,25158,"５割軽減"]
[53,"７割軽減",430000,15095,"７割軽減"]
[56,"被扶養者の軽減",null,25158,"被扶養者軽減"]