{"text_format":"1","workbook":"xlsx","n_sheets":6,"sheets":["①所得税・住民税の計算","更新記録","②所得・給与控除","③所得控除・調整控除","④検証ケーススタディー","Sheet2"],"not_rendered":{"charts":0,"images":3,"macros":1,"external_links":0,"defined_names":0,"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":"①所得税・住民税の計算","index":0,"n_rows":246,"n_cols":19,"rows_kept":246,"cut":false,"hidden":false,"merged":[[102,3,102,6],[0,5,0,9],[100,5,100,6],[103,3,103,6],[104,3,104,6]]}
[null,null,null,null,null,"← この表示がでたら [コンテンツの有効化] をクリックしてください。"]
[null,"ふるさと納税の限度額を計算するエクセルです。"]
[null,"緑色の枠内をお使いください",null,null,null,null,null,null,null,null,null,"紫色の枠は限度額計算マクロ用です。入力しないでください。"]
[null,null,"この色の欄は値を入力してください。該当しない場合は0またはブランクとしてください。"]
[null,null,"この色は源泉徴収税額を入力してください。0またはブランクでも税額計算には関係ありません。"]
[null,null,"この色の欄は計算結果なので入力しないでください"]
[null,null,"入力が終わったとき、値を変更したときは、100行目にある「限度額を計算する」のボタンを押してください。"]
[]
[null,null,"(1)給与所得",null,null,null,null,null,null,null,null,"(1)給与所得"]
[null,null,"支払金額",null,0,"←源泉徴収票から転記する。",null,null,null,null,null,"支払金額",null,{"$f":"E10","v":0},"←源泉徴収票から転記する。"]
[null,null,"給与所得控除後の金額",null,0,"←源泉徴収票から転記する。支払い金額を任意に入力した場合は下記の簡易計算値を入力する。",null,null,null,null,null,"給与所得控除後の金額",null,{"$f":"E11","v":0},"←源泉徴収票から転記する。支払い金額を任意に入力した場合は下記の簡易計算値を入力する。"]
[null,null,null,"「給与所得控除後の金額」を簡易計算した値→",{"$f":"ROUNDDOWN(F126,-3)","v":0},null,null,null,null,null,null,null,"「給与所得控除後の金額」を簡易計算した値→",{"$f":"ROUNDDOWN(O126,-3)","v":0}]
[null,null,"源泉徴収税額",null,0,"←源泉徴収票から転記する。わからないときはブランク(税額計算には関係ない)",null,null,null,null,null,"源泉徴収税額",null,{"$f":"E13","v":0},"←源泉徴収票から転記する。わからないときはブランク(税額計算には関係ない)"]
[]
[null,null,"(2)不動産所得",null,null,null,null,null,null,null,null,"(2)不動産所得"]
[null,null,"収入金額",null,0,null,null,null,null,null,null,"収入金額",null,{"$f":"E16","v":0}]
[null,null,"必要経費",null,0,null,null,null,null,null,null,"必要経費",null,{"$f":"E17","v":0}]
[null,null,"土地等の取得のための負債の利子",null,0,"←不動産所得が赤字の場合のみ有効",null,null,null,null,null,"土地等の取得のための負債の利子",null,{"$f":"E18","v":0},"←不動産所得が赤字の場合のみ有効"]
[null,null,"青色申告特別控除前の不動産所得",null,null,{"$f":"E16-E17-E18","v":0},null,null,null,null,null,"青色申告特別控除前の不動産所得",null,null,{"$f":"N16-N17-N18","v":0}]
[null,null,"(3)事業所得",null,null,null,null,null,null,null,null,"(3)事業所得"]
[null,null,"営業所得収入金額",null,0,null,null,null,null,null,null,"営業所得収入金額",null,{"$f":"E21","v":0}]
[null,null,"費用(経費)",null,0,null,null,null,null,null,null,"費用(経費)",null,{"$f":"E22","v":0}]
[null,null,"事業収入の源泉徴収額",null,0,null,null,null,null,null,null,"事業収入の源泉徴収額",null,{"$f":"E23","v":0}]
[null,null,"青色申告控除前の事業所得",null,null,{"$f":"E21-E22","v":0},null,null,null,null,null,"青色申告控除前の事業所得",null,null,{"$f":"N21-N22","v":0}]
[null,null,"(4)一時所得  https://www.keisan.nta.go.jp/h30yokuaru/cat2/cat21/cat216/cid219.html",null,null,null,null,null,null,null,null,"(4)一時所得  "]
[null,null,"一時所得の総収入金額",null,0,"←保険金、懸賞ギャンブルの配当など",null,null,null,null,null,"一時所得の総収入金額",null,{"$f":"E26","v":0},"←保険金、懸賞ギャンブルの配当など"]
[null,null,"収入を得るために支出した金額",null,0,"←掛金、交通費、保険料の累計額など",null,null,null,null,null,"収入を得るために支出した金額",null,{"$f":"E27","v":0},"←掛金、交通費、保険料の累計額など"]
[null,null,"源泉徴収額",null,0,null,null,null,null,null,null,"源泉徴収額",null,{"$f":"E28","v":0}]
[null,null,"特別控除(一時所得は50万円まで免税)",null,{"$f":"MIN(500000,E26-E27)","v":0},null,null,null,null,null,null,"特別控除(一時所得は50万円まで免税)",null,{"$f":"MIN(500000,N26-N27)","v":0}]
[null,null,"一時所得収入の計算値(課税所得はこの1／２）",null,{"$f":"(E26-E27-E29)","v":0},null,null,null,null,null,null,"一時所得収入の計算値(課税所得はこの1／２）",null,{"$f":"(N26-N27-N29)","v":0}]
[null,null,"一時所得の所得金額",null,null,{"$f":"(E26-E27-E29)/2","v":0},null,null,null,null,null,"一時所得の所得金額",null,null,{"$f":"(N26-N27-N29)/2","v":0}]
[null,null,"(5)雑所得",null,null,null,null,null,null,null,null,"(5)雑所得"]
[null,null,"年齢",null,50,"歳",null,null,null,null,null,"年齢",null,{"$f":"E33","v":50},"歳"]
[null,null,"公的年金等(厚生・国民・企業年金)の金額",null,0,null,null,null,null,null,null,"公的年金等(厚生・国民・企業年金)の金額",null,{"$f":"E34","v":0}]
[null,null,"公的年金等の源泉徴収額合計",null,0,null,null,null,null,null,null,"公的年金等の源泉徴収額合計",null,{"$f":"E35","v":0}]
[null,null,"公的年金等控除額",null,{"$f":"IF(E33<65,D141,D146)","v":0},"年齢に応じて第2表から結果を得る",null,null,null,null,null,"公的年金等控除額",null,{"$f":"IF(N33<65,M141,M146)","v":0},"年齢に応じて第2表から結果を得る"]
[null,null,"個人年金(公的年金等以外)の収入金額",null,0,null,null,null,null,null,null,"個人年金(公的年金等以外)の収入金額",null,{"$f":"E37","v":0}]
[null,null,"個人年金(公的年金等以外)の必要経費",null,0,null,null,null,null,null,null,"個人年金(公的年金等以外)の必要経費",null,{"$f":"E38","v":0}]
[null,null,"その他の雑収入(原稿料など、事業所得以外)",null,0,null,null,null,null,null,null,"その他の雑収入(原稿料など、事業所得以外)",null,{"$f":"E39","v":0}]
[null,null,"その他の雑収入の源泉徴収",null,0,null,null,null,null,null,null,"その他の雑収入の源泉徴収",null,{"$f":"E40","v":0}]
[null,null,"雑所得額",null,null,{"$f":"E34-E36+E37-E38+E39","v":0},null,null,null,null,null,"雑所得額",null,null,{"$f":"N34-N36+N37-N38+N39","v":0}]
[null,null,"青色申告特別控除額(10万円または65万円)＊１）　",null,0,"青色申告でない人は0円。青色申告でも赤字の人は0円",null,null,null,null,null,"青色申告特別控除額(10万円または65万円)＊１）　",null,{"$f":"E42","v":0},"青色申告でない人は0円。青色申告でも赤字の人は0円"]
[null,null,"　＊１）青色申告控除前の「不動産所得＋事業所得」の金額が65万円以下の場合はその金額。"]
[null,null,"(1)から(5)までの所得の合計金額",null,null,{"$f":"E11+F19+F24+F31+F41-E42","v":0},null,null,null,null,null,"(1)から(5)までの所得の合計金額",null,null,{"$f":"N11+O19+O24+O31+O41-N42","v":0}]
[]
[null,null,"(6)所得控除",null,null,null,null,null,null,null,null,"(6)所得控除"]
[null,null,"支払った医療費(医療費控除)",null,0,null,null,null,null,null,null,"支払った医療費(医療費控除)",null,{"$f":"E47","v":0}]
[null,null,"上記のうち補てんされる金額",null,0,null,null,null,null,null,null,"上記のうち補てんされる金額",null,{"$f":"E48","v":0}]
[null,null,"控除されない額",null,100000,null,null,null,null,null,null,"控除されない額",null,100000]
[null,null,"医療費控除額",null,null,{"$f":"MAX((E47-E48-E49),0)","v":0},null,null,null,null,null,"医療費控除額",null,null,{"$f":"MAX((N47-N48-N49),0)","v":0}]
[]
[null,null,"支払った社会保険料の合計額",null,0,{"$f":"E52","v":0},null,null,null,null,null,"支払った社会保険料の合計額",null,{"$f":"E52","v":0},{"$f":"N52","v":0}]
[]
[null,null,"新生命保険料の支払額",null,0,null,null,null,null,null,null,"新生命保険料の支払額",null,{"$f":"E54","v":0}]
[null,null,"旧生命保険料の支払額",null,0,null,null,null,null,null,null,"旧生命保険料の支払額",null,{"$f":"E55","v":0}]
[null,null,"介護医療保険料の支払額",null,0,null,null,null,null,null,null,"介護医療保険料の支払額",null,{"$f":"E56","v":0}]
[null,null,"新個人年金保険料の支払額",null,0,null,null,null,null,null,null,"新個人年金保険料の支払額",null,{"$f":"E57","v":0}]
[null,null,"旧個人年金保険料の支払額",null,0,null,null,null,null,null,null,"旧個人年金保険料の支払額",null,{"$f":"E58","v":0}]
[null,null,"生命保険類による控除額(第3表)",null,null,{"$f":"E163","v":0},null,null,null,null,null,"生命保険類による控除額(第3表)",null,null,{"$f":"N163","v":0}]
[null,null,"地震保険の支払額",null,0,{"$f":"E60","v":0},null,null,null,null,null,"地震保険の支払額",null,{"$f":"E60","v":0},{"$f":"N60","v":0}]
[null,null,"納めたふるさと納税額 (赤くなったら納めすぎ)",null,0,{"$f":"MAX((E61-2000),0)","v":0},null,null,null,null,null,"限度額自動計算時の変数",null,2000,{"$f":"MAX((N61-2000),0)","v":0}]
[]
[null,null,"基礎控除(人的控除)",null,null,380000,null,null,null,null,null,"基礎控除(人的控除)",null,null,380000]
[null,null,"配偶者控除(人的控除)",null,null,0,null,null,null,null,null,"配偶者控除(人的控除)",null,null,{"$f":"F64","v":0}]
[null,null,"その他人的控除(扶養控除など)の 合計額* )",null,null,0,null,null,null,null,null,"その他人的控除(扶養控除など)の 合計額* )",null,null,{"$f":"F65","v":0}]
[null,null,"*) 入力する場合は「③所得控除・調整控除」のシートを参照"]
[null,null," 所得税の人的控除の合計額",null,null,{"$f":"F64+F63+F65","v":380000},null,null,null,null,null," 所得税の人的控除の合計額",null,null,{"$f":"O64+O63+O65","v":380000}]
[null,null,"所得控除の合計額",null,null,{"$f":"SUM(F47:F65)","v":380000},null,null,null,null,null,"所得控除の合計額",null,null,{"$f":"SUM(O47:O65)","v":380000}]
[]
[null,null,"(7)所得税の計算",null,null,null,null,null,null,null,null,"(7)所得税の計算"]
[null,null,"課税所得",null,null,{"$f":"MAX(ROUNDDOWN((F44-F68),-3),0)","v":0},null,null,null,null,null,"課税所得",null,null,{"$f":"MAX(ROUNDDOWN((O44-O68),-3),0)","v":0}]
[null,null,"所得税の適用税率",null,null,{"$f":"D214","v":5},"%",null,null,null,null,"所得税の適用税率",null,null,{"$f":"M214","v":5},"%"]
[null,null,"所得税額(復興税無し)第4表",null,null,{"$f":"G213","v":0},null,null,null,null,null,"所得税額(復興税無し)第4表",null,null,{"$f":"P213","v":0}]
[null,null,"復興特別税額(所得税税率計算値額の2.1%)",null,null,{"$f":"ROUNDDOWN(F73*0.021,0)","v":0},null,null,null,null,null,"復興特別税額(所得税税率計算値額の2.1%)",null,null,{"$f":"ROUNDDOWN(O73*0.021,0)","v":0}]
[null,null,"所得税と復興特別税の合計",null,null,{"$f":"ROUNDDOWN((F73+F74),-2)","v":0},null,null,null,null,null,"所得税と復興特別税の合計",null,null,{"$f":"ROUNDDOWN((O73+O74),-2)","v":0}]
[null,null,"所得税の源泉徴収額の合計",null,null,{"$f":"E13+E23+E28+E35+E40","v":0},null,null,null,null,null,"所得税の源泉徴収額の合計",null,null,{"$f":"N13+N23+N28+N35+N40","v":0}]
[null,null,"申告納税額(マイナスは還付される)",null,null,{"$f":"F75-F76","v":0},null,null,null,null,null,"申告納税額(マイナスは還付される)",null,null,{"$f":"O75-O76","v":0}]
[]
[]
[]
[null,null,"(8)住民税の計算",null,null,null,null,null,null,null,null,"(8)住民税の計算"]
[null,null,"参考https://juuminzei.com/html/keisan.html",null,null,null,null,null,null,null,null,"参考https://juuminzei.com/html/keisan.html"]
[null,null,"https://juuminzei.com/html/koujo.html",null,null,null,null,null,null,null,null,"https://juuminzei.com/html/koujo.html"]
[null,null,"所得の合計額 (所得税の計算から転記)",null,null,{"$f":"F44","v":0},null,null,null,null,null,"所得の合計額 (所得税の計算から転記)",null,null,{"$f":"O44","v":0}]
[null,null,"医療費控除",null,{"$f":"F50","v":0},null,null,null,null,null,null,"医療費控除",null,{"$f":"O50","v":0}]
[null,null,"社会保険料控除",null,{"$f":"F52","v":0},null,null,null,null,null,null,"社会保険料控除",null,{"$f":"O52","v":0}]
[null,null,"生命保険料控除",null,{"$f":"E171","v":0},null,null,null,null,null,null,"生命保険料控除",null,{"$f":"N171","v":0}]
[null,null,"地震保険控除(支払った保険料×1/2)",null,{"$f":"F60/2","v":0},null,null,null,null,null,null,"地震保険控除(支払った保険料×1/2)",null,{"$f":"O60/2","v":0}]
[null,null,"基礎控除(人的控除)",null,330000,null,null,null,null,null,null,"基礎控除(人的控除)",null,330000]
[null,null,"配偶者控除(人的控除)",null,0,"住民税では33万円です。",null,null,null,null,null,"配偶者控除(人的控除)",null,{"$f":"E90","v":0},"住民税では33万円です。"]
[null,null,"その他の人的控除((扶養控除など)の合計額",null,0,"入力する場合は、③所得控除・調整控除シートを参照",null,null,null,null,null,"その他の人的控除((扶養控除など)の合計額",null,{"$f":"E91","v":0},"入力する場合は、③所得控除・調整控除シートを参照"]
[null,null," 住民税の人的控除の合計額",null,null,{"$f":"E90+E89+E91","v":330000},null,null,null,null,null," 住民税の人的控除の合計額",null,null,{"$f":"N90+N89+N91","v":330000}]
[null,null,"住民税の所得控除の合計金額",null,{"$f":"SUM(E85:E91)","v":330000},null,null,null,null,null,null,"住民税の所得控除の合計金額",null,{"$f":"SUM(N85:N91)","v":330000}]
[null,null,"住民税の課税所得",null,null,{"$f":"MAX((F84-E93),0)","v":0},null,null,null,null,null,"住民税の課税所得",null,null,{"$f":"MAX((O84-N93),0)","v":0}]
[null,null,"住民税課税所得の10% ",null,{"$f":"ROUNDDOWN((F94*0.1),-2)","v":0},null,null,null,null,null,null,"住民税課税所得の10% ",null,{"$f":"ROUNDDOWN((O94*0.1),-2)","v":0}]
[null,null,"調整控除",null,null,{"$f":"C225","v":0},null,null,null,null,null,"調整控除",null,null,{"$f":"L225","v":0}]
[null,null,"住民税の所得割額",null,null,{"$f":"E95-F96","v":0},null,null,null,null,null,"住民税の所得割額",null,null,{"$f":"N95-O96","v":0}]
[null,null,"住民税の均等割額(5000円)",null,null,5000,null,null,null,null,null,"住民税の均等割額(5000円)",null,null,5000]
[null,null,"住民税額",null,null,{"$f":"F97+F98","v":5000},null,null,null,null,null,"住民税額",null,null,{"$f":"O97+O98","v":5000}]
[null,null,null,null,null,{"$f":"ROUNDDOWN(N61,-2)","v":2000},"←必ずボタンをおしてご利用ください"]
[]
[null,null,null,null,"よく知られている計算式*4) による限度額 → ",{"$f":"ROUNDDOWN(((F97*0.2)/(0.9-(F72/100)*1.021)+2000),-2)","v":2000},"←ボタンを押さなくても計算されます。過大な値になることがあります*5。"]
[null,null,null,"*4)\n「よく知られている計算式」とは下記です。"]
[null,null,null,"ふるさと納税額<=【（個人住民税所得割額×20%）÷（100%－基本分10％－所得税率×復興税率1.021）＋自己負担2,000円】"]
[null,null,null,"＊5)\n 課税所得額 (F71セル) が所得税率の変化点付近にいる場合にゲリラ的に発生します。"]
[]
[null,null,"  実際に納めたふるさと納税額 (E61セル) をもとにした、格税制からの還付額を計算する",null,null,null,null,null,null,null,null,"ふるさと納税の還付配分(自動計算用)"]
[null,null,null,null,"所得税分",{"$f":"ROUND((E61-2000)*F72*1.021/100,0)","v":-102},"←所得税から控除",null,null,null,null,null,null,"所得税分",{"$f":"ROUND((N61-2000)*O72*1.021/100,0)","v":0}]
[null,null,null,null,"住民税基本分",{"$f":"(E61-2000)*0.1","v":-200},"←住民税から控除・基本分",null,null,null,null,null,null,"住民税基本分",{"$f":"(N61-2000)*0.1","v":0}]
[null,null,null,null,"住民税特例分 (赤くなったら限度額オーバー)(ホ)",{"$f":"ROUND((E61-2000)*(90-F72*1.021)/100,0)","v":-1698},"←住民税から控除・特例分",null,null,null,null,null,null,"住民税特例分 (赤字は限度超)(ホ)",{"$f":"ROUND((N61-2000)*(90-O72*1.021)/100,0)","v":0}]
[null,null,null,null,"住民税特例分の限度額(ヘ)",{"$f":"F97*0.2","v":0},"←特例分の上限",null,null,null,null,null,null,"住民税特例分の限度額(ヘ)",{"$f":"O97*0.2","v":0}]
[null,null,null,null,"(ホ)と(ヘ)の少ない方",{"$f":"MIN(F110,F111)","v":-1698},null,null,null,null,null,null,null,"(ホ)と(ヘ)の少ない方",{"$f":"MIN(O110,O111)","v":0}]
[null,null,null,null,"控除される額 (赤くなったら寄付しすぎ)",{"$f":"ROUNDDOWN(SUM(F108,F109,F112),-2)","v":-2000},"←限度内なら\n「寄付金-2000円」",null,null,null,null,null,null,"控除される額 (赤字は限度超)",{"$f":"ROUNDDOWN(SUM(O108,O109,O112),-2)","v":0}]
[]
[]
[]
[null,null,"ここから下は触らないでください。ここから下は触らないでください。ここから下は触らないでください。ここから下は触らないでください。ここから下は触らないでください。",null,null,null,null,null,null,null,null,"ここから下は触らないでください。ここから下は触らないでください。ここから下は触らないでください。ここから下は触らないでください。ここから下は触らないでください。"]
[]
[null,null,"第1表 平成29年分～平成30年分 給与等の収入金額",null,null,null,null,null,null,null,null,"第1表 平成29年分～平成30年分 給与等の収入金額"]
[null,null,"第1表の出展は https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1410.htm"]
[null,null,"正しく計算ではなく、給与等の収入金額が660万円未満の場合には、収入を4万円ステップにした下記のページ"]
[null,null,"https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=340AC0000000033#5684 にしたがう。"]
[null,null,"(所得税法別表第五(年末調整等のための給与所得控除後の給与等の金額の表)"]
[null,null,"平成30年分をシート2に転記してある"]
[null,null,"給与等の収入金額",null,"給与所得控除額",{"$f":"E10","v":0},"←入力(収入金額)",null,null,null,null,"給与等の収入金額",null,"給与所得控除額",{"$f":"N10","v":0},"←入力(収入金額)"]
[null,null,"円を越え","円以下",null,{"$f":"F125-F127","v":0},"←出力(控除後の金額)",null,null,null,null,"円を越え","円以下",null,{"$f":"O125-O127","v":0},"←出力(控除後の金額)"]
[null,null,0,650000,"収入と同額",{"$f":"IF(F125<=650000,F125,F128)","v":0},"←出力(控除額)",null,null,null,null,0,650000,"収入と同額",{"$f":"IF(O125<=650000,O125,O128)","v":0},"←出力(控除額)"]
[null,null,650000,1625000,650000,{"$f":"IF(F125<=1625000,650000,F129)","v":650000},null,null,null,null,null,650000,1625000,650000,{"$f":"IF(O125<=1625000,650000,O129)","v":650000}]
[null,null,1625000,1800000,"収入*0.4",{"$f":"IF(F125<=1800000,F125*0.4,F130)","v":0},null,null,null,null,null,1625000,1800000,"収入*0.4",{"$f":"IF(O125<=1800000,O125*0.4,O130)","v":0}]
[null,null,1800000,3600000,"収入*0.3+180000",{"$f":"IF(F125<=3600000,F125*0.3+180000,F131)","v":180000},null,null,null,null,null,1800000,3600000,"収入*0.3+180000",{"$f":"IF(O125<=3600000,O125*0.3+180000,O131)","v":180000}]
[null,null,3600000,6600000,"収入*0.2+540000",{"$f":"IF(F125<=6600000,F125*0.2+540000,F132)","v":540000},null,null,null,null,null,3600000,6600000,"収入*0.2+540000",{"$f":"IF(O125<=6600000,O125*0.2+540000,O132)","v":540000}]
[null,null,6600000,10000000,"収入*0.1+1200000",{"$f":"IF(F125<=10000000,F125*0.1+1200000,F133)","v":1200000},null,null,null,null,null,6600000,10000000,"収入*0.1+1200000",{"$f":"IF(O125<=10000000,O125*0.1+1200000,O133)","v":1200000}]
[null,null,1000000,null,2200000,2200000,null,null,null,null,null,1000000,null,2200000,2200000]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"↓↓この表に触らないこと(入力はB36欄::出力は"]
[]
[null,null,"第2表 公的年金等の控除額計算欄(改変禁止)",null,null,null,null,null,null,null,null,"第2表 公的年金等の控除額計算欄(改変禁止)"]
[null,null,"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1600.htm",null,null,null,null,null,null,null,null,"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1600.htm"]
[null,null,"年齢",null,null,null,null,null,null,null,null,"年齢"]
[null,null,null,"↓出力","↓入力","年金収入金額","年金控除額","年金控除後",null,null,null,null,"↓出力","↓入力","年金収入金額","年金控除額"]
[null,null,"65歳未満",{"$f":"IF(E34<700000,E141,D142)","v":0},{"$f":"E34","v":0},"70万円以下","収入全額","０円",null,null,null,"65歳未満",{"$f":"IF(N34<700000,N141,M142)","v":0},{"$f":"N34","v":0},"70万円以下","収入全額"]
[null,null,null,{"$f":"IF(E34<1300000,E142,D143)","v":700000},700000,"70万円超130万円未満","700000円","収入金額－70万円",null,null,null,null,{"$f":"IF(N34<1300000,N142,M143)","v":700000},700000,"70万円超130万円未満","700000円"]
[null,null,null,{"$f":"IF(E34<4100000,E143,D144)","v":375000},{"$f":"E34*0.25+375000","v":375000},"130万円以上410万円未満","収入*0.25+375000","収入金額×0.75－37万5千円",null,null,null,null,{"$f":"IF(N34<4100000,N143,M144)","v":375000},{"$f":"N34*0.25+375000","v":375000},"130万円以上410万円未満","収入*0.25+375000"]
[null,null,null,{"$f":"IF(E34<7500000,E144,D145)","v":785000},{"$f":"E34*0.15+785000","v":785000},"410万円以上770万円未満","収入*0.15+785000","収入金額×0.85－78万5千円",null,null,null,null,{"$f":"IF(N34<7500000,N144,M145)","v":785000},{"$f":"N34*0.15+785000","v":785000},"410万円以上770万円未満","収入*0.15+785000"]
[null,null,null,{"$f":"E145","v":1555000},{"$f":"E34*0.05+1555000","v":1555000},"770万円以上","収入*0.05+1555000","収入金額×0.95－155万5千円",null,null,null,null,{"$f":"N145","v":1555000},{"$f":"N34*0.05+1555000","v":1555000},"770万円以上","収入*0.05+1555000"]
[null,null,"65歳以上",{"$f":"IF(E34<1200000,E146,D147)","v":0},{"$f":"E34","v":0},"120万円以下","収入全額","０円",null,null,null,"65歳以上",{"$f":"IF(N34<1200000,N146,M147)","v":0},{"$f":"N34","v":0},"120万円以下","収入全額"]
[null,null,null,{"$f":"IF(E34<3300000,E147,D148)","v":1200000},1200000,"120万円超330万円未満","1200000円","収入金額－120万円",null,null,null,null,{"$f":"IF(N34<3300000,N147,M148)","v":1200000},1200000,"120万円超330万円未満","1200000円"]
[null,null,null,{"$f":"IF(E34<4100000,E148,D149)","v":375000},{"$f":"E34*0.25+375000","v":375000},"330万円以上410万円未満","収入*0.25+375000","収入金額×0.75－37万5千円",null,null,null,null,{"$f":"IF(N34<4100000,N148,M149)","v":375000},{"$f":"N34*0.25+375000","v":375000},"330万円以上410万円未満","収入*0.25+375000"]
[null,null,null,{"$f":"IF(E34<7500000,E149,D150)","v":785000},{"$f":"E34*0.15+785000","v":785000},"410万円以上770万円未満","収入*0.15+785000","収入金額×0.85－78万5千円",null,null,null,null,{"$f":"IF(N34<7500000,N149,M150)","v":785000},{"$f":"N34*0.15+785000","v":785000},"410万円以上770万円未満","収入*0.15+785000"]
[null,null,null,{"$f":"E150","v":1555000},{"$f":"E34*0.05+1555000","v":1555000},"770万円以上","収入*0.05+1555000","収入金額×0.95－155万5千円",null,null,null,null,{"$f":"N150","v":1555000},{"$f":"N34*0.05+1555000","v":1555000},"770万円以上","収入*0.05+1555000"]
[]
[null,null,"生命保険料控除の計算",null,null,null,null,null,null,null,null,"生命保険料控除の計算"]
[null,null,"https://www.dai-ichi-life.co.jp/examine/deduction/tool/を参考にした(計算方法)",null,null,null,null,null,null,null,null,"https://www.dai-ichi-life.co.jp/examine/deduction/tool/を参考にした(計算方法)"]
[null,null,"https://www.dai-ichi-life.co.jp/information/deduction/calculation.htmlも参照した(税額)",null,null,null,null,null,null,null,null,"https://www.dai-ichi-life.co.jp/information/deduction/calculation.htmlも参照した(税額)"]
[]
[null,null,"第3表の1(所得税用の計算)",null,null,null,null,null,null,null,null,"第3表の1(所得税用の計算)"]
[null,null,null,"支払額(入力)","所得税控除額 *2)",null,null,null,null,null,null,null,"支払額(入力)","所得税控除額 *2)"]
[null,null,"新生命保険料",{"$f":"E54","v":0},{"$f":"D178","v":0},"①",null,{"$f":"MIN((E158+E159),40000)","v":0},"③ (①+②ただし最高4万円)",null,null,"新生命保険料",{"$f":"N54","v":0},{"$f":"M178","v":0},"①",null,{"$f":"MIN((N158+N159),40000)","v":0},"③ (①+②ただし最高4万円)","③ (①+②ただし最高4万円)"]
[null,null,"旧生命保険料",{"$f":"E55","v":0},{"$f":"D185","v":0},"②",null,{"$f":"MAX(E159,H158)","v":0},"イ ②と③の大きい方",null,null,"旧生命保険料",{"$f":"N55","v":0},{"$f":"M185","v":0},"②",null,{"$f":"MAX(N159,Q158)","v":0},"イ ②と③の大きい方","イ ②と③の大きい方"]
[null,null,"介護医療保険料",{"$f":"E56","v":0},{"$f":"D192","v":0},"ロ",null,null,null,null,null,"介護医療保険料",{"$f":"N56","v":0},{"$f":"M192","v":0},"ロ"]
[null,null,"新個人年金保険料",{"$f":"E57","v":0},{"$f":"D199","v":0},"④",null,{"$f":"MIN((E161+E162),40000)","v":0},"⑥ (④+⑤ただし最高4万円)",null,null,"新個人年金保険料",{"$f":"N57","v":0},{"$f":"M199","v":0},"④",null,{"$f":"MIN((N161+N162),40000)","v":0},"⑥ (④+⑤ただし最高4万円)","⑥ (④+⑤ただし最高4万円)"]
[null,null,"旧個人年金保険料",{"$f":"E58","v":0},{"$f":"D206","v":0},"⑤",null,{"$f":"MAX(E162,H161)","v":0},"ハ ⑤と⑥の大きい方",null,null,"旧個人年金保険料",{"$f":"N58","v":0},{"$f":"M206","v":0},"⑤",null,{"$f":"MAX(N162,Q161)","v":0},"ハ ⑤と⑥の大きい方","ハ ⑤と⑥の大きい方"]
[null,null,null,null,{"$f":"MIN((H159+E160+H162),120000)","v":0},"←出力(イ＋ロ＋ハ。ただし最高12万円)",null,null,null,null,null,null,null,{"$f":"MIN((Q159+N160+Q162),120000)","v":0},"←出力(イ＋ロ＋ハ。ただし最高12万円)"]
[null,null,"第3表の2(住民税用の計算)",null,null,null,null,null,null,null,null,"第3表の2(住民税用の計算)"]
[null,null,null,"支払額","住民税控除額 *2)",null,null,null,null,null,null,null,"支払額","住民税控除額 *2)"]
[null,null,"新生命保険料",{"$f":"D158","v":0},{"$f":"G178","v":0},"①",null,{"$f":"MIN((E166+E167),28000)","v":0},"③ (①+②ただし最高2.8万円",null,null,"新生命保険料",{"$f":"M158","v":0},{"$f":"P178","v":0},"①",null,{"$f":"MIN((N166+N167),28000)","v":0},"③ (①+②ただし最高2.8万円","③ (①+②ただし最高2.8万円"]
[null,null,"旧生命保険料",{"$f":"D159","v":0},{"$f":"G185","v":0},"②",null,{"$f":"MAX(E167,H166)","v":0},"イ ②と③の大きい方",null,null,"旧生命保険料",{"$f":"M159","v":0},{"$f":"P185","v":0},"②",null,{"$f":"MAX(N167,Q166)","v":0},"イ ②と③の大きい方","イ ②と③の大きい方"]
[null,null,"介護医療保険料",{"$f":"D160","v":0},{"$f":"G192","v":0},"ロ",null,null,null,null,null,"介護医療保険料",{"$f":"M160","v":0},{"$f":"P192","v":0},"ロ"]
[null,null,"新個人年金保険料",{"$f":"D161","v":0},{"$f":"G199","v":0},"④",null,{"$f":"MIN((E169+E170),28000)","v":0},"⑥ (④+⑤ただし最高2.8万円)",null,null,"新個人年金保険料",{"$f":"M161","v":0},{"$f":"P199","v":0},"④",null,{"$f":"MIN((N169+N170),28000)","v":0},"⑥ (④+⑤ただし最高2.8万円)","⑥ (④+⑤ただし最高2.8万円)"]
[null,null,"旧個人年金保険料",{"$f":"D162","v":0},{"$f":"G206","v":0},"⑤",null,{"$f":"MAX(E170,H169)","v":0},"ハ ⑤と⑥の大きい方",null,null,"旧個人年金保険料",{"$f":"M162","v":0},{"$f":"P206","v":0},"⑤",null,{"$f":"MAX(N170,Q169)","v":0},"ハ ⑤と⑥の大きい方","ハ ⑤と⑥の大きい方"]
[null,null,null,null,{"$f":"MIN((H167+E168+H170),70000)","v":0},"←出力(イ＋ロ＋ハ。ただし最高7万円)",null,null,null,null,null,null,null,{"$f":"MIN((Q167+N168+Q170),70000)","v":0},"←出力(イ＋ロ＋ハ。ただし最高7万円)"]
[]
[]
[null,null,"上記表の計算欄",null,null,null,null,null,null,null,null,"上記表の計算欄"]
[null,null,"所得税用",null,null,"住民税用",null,null,null,null,null,"所得税用",null,null,"住民税用"]
[null,null,"新保険料計算用",null,null,"新保険料計算用",null,null,null,null,null,"新保険料計算用",null,null,"新保険料計算用"]
[null,null,"支払額",{"$f":"D158","v":0},"←入力枠","支払額",{"$f":"D166","v":0},"←入力枠",null,null,null,"支払額",{"$f":"M158","v":0},"←入力枠","支払額",{"$f":"M166","v":0}]
[null,null,"2万円以下",{"$f":"IF(D177<=20000,D177,D179)","v":0},"←出力枠","1.2万円以下",{"$f":"IF(G177<=12000,G177,G179)","v":0},"←出力枠",null,null,null,"2万円以下",{"$f":"IF(M177<=20000,M177,M179)","v":0},"←出力枠","1.2万円以下",{"$f":"IF(P177<=12000,P177,P179)","v":0}]
[null,null,"4万円以下",{"$f":"IF(D177<=40000,D177/2+10000,D180)","v":10000},null,"3.2万円以下",{"$f":"IF(G177<=32000,G177/2+6000,G180)","v":6000},null,null,null,null,"4万円以下",{"$f":"IF(M177<=40000,M177/2+10000,M180)","v":10000},null,"3.2万円以下",{"$f":"IF(P177<=32000,P177/2+6000,P180)","v":6000}]
[null,null,"8万円以下",{"$f":"IF(D177<=80000,D177/4+20000,D181)","v":20000},null,"5.6万円以下",{"$f":"IF(G177<=56000,G177/4+14000,G181)","v":14000},null,null,null,null,"8万円以下",{"$f":"IF(M177<=80000,M177/4+20000,M181)","v":20000},null,"5.6万円以下",{"$f":"IF(P177<=56000,P177/4+14000,P181)","v":14000}]
[null,null,"8万円を越える",40000,null,"5.6万円を越える",28000,null,null,null,null,"8万円を越える",40000,null,"5.6万円を越える",28000]
[]
[null,null,"旧保険料計算用",null,null,"旧保険料計算用",null,null,null,null,null,"旧保険料計算用",null,null,"旧保険料計算用"]
[null,null,"支払額",{"$f":"D159","v":0},"←入力枠","支払額",{"$f":"D167","v":0},"←入力枠",null,null,null,"支払額",{"$f":"M159","v":0},"←入力枠","支払額",{"$f":"M167","v":0}]
[null,null,"2.5万円以下",{"$f":"IF(D184<=25000,D184,D186)","v":0},"←出力枠","1.5万円以下",{"$f":"IF(G184<=15000,G184,G186)","v":0},"←出力枠",null,null,null,"2.5万円以下",{"$f":"IF(M184<=25000,M184,M186)","v":0},"←出力枠","1.5万円以下",{"$f":"IF(P184<=15000,P184,P186)","v":0}]
[null,null,"5万円以下",{"$f":"IF(D184<=50000,D184/2+12500,D187)","v":12500},null,"4万円以下",{"$f":"IF(G184<=40000,G184/2+7500,G187)","v":7500},null,null,null,null,"5万円以下",{"$f":"IF(M184<=50000,M184/2+12500,M187)","v":12500},null,"4万円以下",{"$f":"IF(P184<=40000,P184/2+7500,P187)","v":7500}]
[null,null,"10万円以下",{"$f":"IF(D184<=100000,D184/4+25000,D188)","v":25000},null,"7万円以下",{"$f":"IF(G184<=70000,G184/4+17500,G188)","v":17500},null,null,null,null,"10万円以下",{"$f":"IF(M184<=100000,M184/4+25000,M188)","v":25000},null,"7万円以下",{"$f":"IF(P184<=70000,P184/4+17500,P188)","v":17500}]
[null,null,"10万円を越える",50000,null,"7万円を越える",35000,null,null,null,null,"10万円を越える",50000,null,"7万円を越える",35000]
[]
[null,null,"介護保険計算用",null,null,"介護保険計算用",null,null,null,null,null,"介護保険計算用",null,null,"介護保険計算用"]
[null,null,"支払額",{"$f":"D160","v":0},"←入力枠","支払額",{"$f":"D168","v":0},"←入力枠",null,null,null,"支払額",{"$f":"M160","v":0},"←入力枠","支払額",{"$f":"M168","v":0}]
[null,null,"2万円以下",{"$f":"IF(D191<=20000,D191,D193)","v":0},"←出力枠","1.2万円以下",{"$f":"IF(G191<=12000,G191,G193)","v":0},"←出力枠",null,null,null,"2万円以下",{"$f":"IF(M191<=20000,M191,M193)","v":0},"←出力枠","1.2万円以下",{"$f":"IF(P191<=12000,P191,P193)","v":0}]
[null,null,"4万円以下",{"$f":"IF(D191<=40000,D191/2+10000,D194)","v":10000},null,"3.2万円以下",{"$f":"IF(G191<=32000,G191/2+6000,G194)","v":6000},null,null,null,null,"4万円以下",{"$f":"IF(M191<=40000,M191/2+10000,M194)","v":10000},null,"3.2万円以下",{"$f":"IF(P191<=32000,P191/2+6000,P194)","v":6000}]
[null,null,"8万円以下",{"$f":"IF(D191<=80000,D191/4+20000,D195)","v":20000},null,"5.6万円以下",{"$f":"IF(G191<=56000,G191/4+14000,G195)","v":14000},null,null,null,null,"8万円以下",{"$f":"IF(M191<=80000,M191/4+20000,M195)","v":20000},null,"5.6万円以下",{"$f":"IF(P191<=56000,P191/4+14000,P195)","v":14000}]
[null,null,"8万円を越える",40000,null,"5.6万円を越える",28000,null,null,null,null,"8万円を越える",40000,null,"5.6万円を越える",28000]
[]
[null,null,"新個人年金計算用",null,null,"新個人年金計算用",null,null,null,null,null,"新個人年金計算用",null,null,"新個人年金計算用"]
[null,null,"支払額",{"$f":"D161","v":0},"←入力枠","支払額",{"$f":"D169","v":0},"←入力枠",null,null,null,"支払額",{"$f":"M161","v":0},"←入力枠","支払額",{"$f":"M169","v":0}]
[null,null,"2万円以下",{"$f":"IF(D198<=20000,D198,D200)","v":0},"←出力枠","1.2万円以下",{"$f":"IF(G198<=12000,G198,G200)","v":0},"←出力枠",null,null,null,"2万円以下",{"$f":"IF(M198<=20000,M198,M200)","v":0},"←出力枠","1.2万円以下",{"$f":"IF(P198<=12000,P198,P200)","v":0}]
[null,null,"4万円以下",{"$f":"IF(D198<=40000,D198/2+10000,D201)","v":10000},null,"3.2万円以下",{"$f":"IF(G198<=32000,G198/2+6000,G201)","v":6000},null,null,null,null,"4万円以下",{"$f":"IF(M198<=40000,M198/2+10000,M201)","v":10000},null,"3.2万円以下",{"$f":"IF(P198<=32000,P198/2+6000,P201)","v":6000}]
[null,null,"8万円以下",{"$f":"IF(D198<=80000,D198/4+20000,D202)","v":20000},null,"5.6万円以下",{"$f":"IF(G198<=56000,G198/4+14000,G202)","v":14000},null,null,null,null,"8万円以下",{"$f":"IF(M198<=80000,M198/4+20000,M202)","v":20000},null,"5.6万円以下",{"$f":"IF(P198<=56000,P198/4+14000,P202)","v":14000}]
[null,null,"8万円を越える",40000,null,"5.6万円を越える",28000,null,null,null,null,"8万円を越える",40000,null,"5.6万円を越える",28000]
[]
[null,null,"旧個人年金計算用",null,null,"旧個人年金計算用",null,null,null,null,null,"旧個人年金計算用",null,null,"旧個人年金計算用"]
[null,null,"支払額",{"$f":"D162","v":0},"←入力枠","支払額",{"$f":"D170","v":0},"←入力枠",null,null,null,"支払額",{"$f":"M162","v":0},"←入力枠","支払額",{"$f":"M170","v":0}]
[null,null,"2.5万円以下",{"$f":"IF(D205<=25000,D205,D207)","v":0},"←出力枠","1.5万円以下",{"$f":"IF(G205<=15000,G205,G207)","v":0},"←出力枠",null,null,null,"2.5万円以下",{"$f":"IF(M205<=25000,M205,M207)","v":0},"←出力枠","1.5万円以下",{"$f":"IF(P205<=15000,P205,P207)","v":0}]
[null,null,"5万円以下",{"$f":"IF(D205<=50000,D205/2+12500,D208)","v":12500},null,"4万円以下",{"$f":"IF(G205<=40000,G205/2+7500,G208)","v":7500},null,null,null,null,"5万円以下",{"$f":"IF(M205<=50000,M205/2+12500,M208)","v":12500},null,"4万円以下",{"$f":"IF(P205<=40000,P205/2+7500,P208)","v":7500}]
[null,null,"10万円以下",{"$f":"IF(D205<=100000,D205/4+25000,D209)","v":25000},null,"7万円以下",{"$f":"IF(G205<=70000,G205/4+17500,G209)","v":17500},null,null,null,null,"10万円以下",{"$f":"IF(M205<=100000,M205/4+25000,M209)","v":25000},null,"7万円以下",{"$f":"IF(P205<=70000,P205/4+17500,P209)","v":17500}]
[null,null,"10万円を越える",50000,null,"7万円を越える",35000,null,null,null,null,"10万円を越える",50000,null,"7万円を越える",35000]
[]
[null,null,"第4表 所得税の計算",null,null,null,null,null,null,null,null,"第4表 所得税の計算"]
[null,null,"所得の合計額",null,null,"↓入力\r\r\r(所得)","↓出力(所得税額)",null,null,null,null,"所得の合計額",null,null,"↓入力\r\r\r(所得)","↓出力(所得税額)"]
[null,null,null,"↓出力(税率)","控除額(円)",{"$f":"F71","v":0},{"$f":"ROUNDDOWN((F213*D214/100-E214),-2)","v":0},null,null,null,null,null,"↓出力(税率)","控除額(円)",{"$f":"O71","v":0},{"$f":"ROUNDDOWN((O213*M214/100-N214),-2)","v":0}]
[null,null,"195万円以下",{"$f":"IF(F213<=1950000,5,D215)","v":5},{"$f":"IF(F213<=1950000,0,E215)","v":0},0.05,null,"0円",null,null,null,"195万円以下",{"$f":"IF(O213<=1950000,5,M215)","v":5},{"$f":"IF(O213<=1950000,0,N215)","v":0},0.05]
[null,null,"195万円超330万円以下",{"$f":"IF(F213<=3300000,10,D216)","v":10},{"$f":"IF(F213<=3300000,97500,E216)","v":97500},0.1,null,"97,500円",null,null,null,"195万円超330万円以下",{"$f":"IF(O213<=3300000,10,M216)","v":10},{"$f":"IF(O213<=3300000,97500,N216)","v":97500},0.1]
[null,null,"330万円超695万円以下",{"$f":"IF(F213<=6950000,20,D217)","v":20},{"$f":"IF(F213<=6950000,427500,E217)","v":427500},0.2,null,"427,500円",null,null,null,"330万円超695万円以下",{"$f":"IF(O213<=6950000,20,M217)","v":20},{"$f":"IF(O213<=6950000,427500,N217)","v":427500},0.2]
[null,null,"695万円超900万円以下",{"$f":"IF(F213<=9000000,23,D218)","v":23},{"$f":"IF(F213<=9000000,636000,E218)","v":636000},0.23,null,"636,000円",null,null,null,"695万円超900万円以下",{"$f":"IF(O213<=9000000,23,M218)","v":23},{"$f":"IF(O213<=9000000,636000,N218)","v":636000},0.23]
[null,null,"900万円超1,800万円以下",{"$f":"IF(F213<=18000000,33,D219)","v":33},{"$f":"IF(F71<=18000000,1536000,E219)","v":1536000},0.33,null,"1536,000円",null,null,null,"900万円超1,800万円以下",{"$f":"IF(O213<=18000000,33,M219)","v":33},{"$f":"IF(O71<=18000000,1536000,N219)","v":1536000},0.33]
[null,null,"1,800万円超4,000万円以下",{"$f":"IF(F213<=40000000,40,D220)","v":40},{"$f":"IF(F213<=40000000,2796000,E220)","v":2796000},0.4,null,"2796,000円",null,null,null,"1,800万円超4,000万円以下",{"$f":"IF(O213<=40000000,40,M220)","v":40},{"$f":"IF(O213<=40000000,2796000,N220)","v":2796000},0.4]
[null,null,"4,000万円超",45,4796000,0.45,null,"4796,000円",null,null,null,"4,000万円超",45,4796000,0.45]
[]
[]
[null,null,"住民税の合計課税所得金額(↓入力)","人的控除額の差額の合計金額(↓入力)",null,null,null,null,null,null,null,"住民税の合計課税所得金額(↓入力)","人的控除額の差額の合計金額(↓入力)"]
[null,null,{"$f":"F71","v":0},{"$f":"F67-F92","v":50000},null,null,null,null,null,null,null,{"$f":"O71","v":0},{"$f":"O67-O92","v":50000}]
[null,null,{"$f":"IF(C224<=2000000,MIN(C224,D224)*0.05,C226)","v":0},"←出力(調整控除額",null,null,null,null,null,null,null,{"$f":"IF(L224<=2000000,MIN(L224,M224)*0.05,L226)","v":0},"←出力(調整控除額"]
[null,null,{"$f":"MAX((D224-(C224-2000000))*0.05,2500)","v":102500},null,null,null,null,null,null,null,null,{"$f":"MAX((M224-(L224-2000000))*0.05,2500)","v":102500}]
[]
[]
[null,null,"http://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/furusato/mechanism/deduction.html"]
[null,null,"①所得税からの控除 = （ふるさと納税額－2,000円）×「所得税の税率」"]
[null,null,"所得税からの控除額は、上記の①計算式で決まります。"]
[null,null,"なお、控除の対象となるふるさと納税額は、総所得金額等の40％が上限です。"]
[null,null,"※平成49年中の寄附までは、所得税の税率は復興特別所得税の税率を加えた率となります。"]
[null,null,"※所得税の税率は、課税所得の増加に応じて高くなるように設定されており、その納税者に適用される税率を用います。"]
[]
[null,null,"②住民税からの控除（基本分） = （ふるさと納税額－2,000円）×10％"]
[null,null,"住民税からの控除の基本分は、上記②の計算式で決まります。"]
[null,null,"なお、控除の対象となるふるさと納税額は、総所得金額等の30％が上限です。"]
[]
[null,null,"③住民税からの控除（特例分） = （ふるさと納税額－2,000円）×（100％－10％（基本分）－所得税の税率）"]
[null,null,"住民税からの控除の特例分は、この特例分が住民税所得割額の2割を超えない場合は、上記③の計算式で決まります。"]
[]
[null,null,"③'住民税からの控除（特例分） = （住民税所得割額）×20％"]
[null,null,"特例分（③で計算した場合の特例分）が住民税所得割額の2割を超える場合は、上記③'の計算式となります。この場合、"]
[null,null,"の計算式となります。この場合、①、②、および③'の3つの控除を合計しても（ふるさと納税額－2,000円）超えます。"]
[null,null,"の全額が控除されず、実質負担額は2,000円を超えます。"]

{"sheet":"更新記録","index":1,"n_rows":24,"n_cols":1,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
["連絡先"]
["gee01151@nifty.ne.jp かないまる"]
[]
["更新記録"]
["v1.0リリースしました。193030"]
["v1.1誤記訂正190330"]
[]
["v2.0 ふるさと納税をした結果所得税が変わることで納めすぎになるのに暫定対応しました。190410"]
["v2.1下記を修正190410"]
["・緑枠追加(計算だけの部分と明示的にわけた)"]
["・納めたふるさと納税額欄を、納めすぎのときに赤字にしました"]
["・住民税特例分の限度額(ヘ)を作り、限度額以上か以下かを明示しまし・た控除される額欄を、納めすぎたときに赤字にしました"]
["・ふるさと納税の還付配分の計算式に復興税分を反映しました"]
["・第3表の③イ⑥ハの途中計算欄を枠取りして着色しました"]
["・総務省のページから、ふるさと納税の計算式を転記しました"]
["・F列を折り返し表示にしてコンパクトにしました"]
["・人的控除欄を入力忘れ防止のため赤枠にしました。"]
["・「正しい限度額です」「もっと寄付できる可能性があります」の表示を追加しました。"]
[]
["v3.0.1 下記を修正190421"]
["・限度額算出方法を、計算式方式から再帰計算方式に改めました。"]
["・「ドキュメント検査機能では削除できない個人情報がドキュメントに含まれていることがありますので、ご注意ください。」の表示を抑制しました。"]
["v3.0.2 限度額計算ボタンを付けました。V2.101のに記載したケースで検証済。190421"]
["V3.1.1ファイルオープン時に自動的に限度額ボタン計算をするようにしました。"]

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["所得控除",null,null,null,null,"平成29年分～平成30年分"]
["平成29年分～平成30年分",null,null,null,null,"給与等の収入金額",null,"給与所得控除額",10000000,"←入力(収入金額)"]
[null,null,null,null,null,"円を越え","円以下",null,{"$f":"I2-I4","v":7800000},"←出力(入力-控除額)"]
["給与等の収入金額",null,"給与所得控除額",null,null,0,650000,"収入と同額",{"$f":"IF(I2<=650000,I2,I5)","v":2200000},"←出力(控除額)"]
["(給与所得の源泉徴収票の支払金額)",null,null,null,null,650000,1625000,650000,{"$f":"IF(I2<=1625000,650000,I6)","v":2200000}]
["1,800,000円以下",null,"収入金額×40％",null,null,1625000,1800000,"収入*0.4",{"$f":"IF(I2<=1800000,I2*0.4,I7)","v":2200000}]
[null,null,"650,000円に満たない場合には650,000円",null,null,1800000,3600000,"収入*0.3+180000",{"$f":"IF(I2<=3600000,I2*0.3+180000,I8)","v":2200000}]
["1,800,000円超","3,600,000円以下","収入金額×30％+180,000円",null,null,3600000,6600000,"収入*0.2+540000",{"$f":"IF(I2<=6600000,I2*0.2+540000,I9)","v":2200000}]
["3,600,000円超","6,600,000円以下","収入金額×20％+540,000円",null,null,6600000,10000000,"収入*0.1+1200000",{"$f":"IF(I2<=10000000,I2*0.1+1200000,I10)","v":2200000}]
["6,600,000円超","10,000,000円以下","収入金額×10％+1,200,000円",null,null,1000000,null,2200000,2200000]
["10,000,000円超",null,"2,200,000円（上限）"]
[]
["別表第五　年末調整等のための給与所得控除後の給与等の金額の表（第二十八条、第百九十条関係）"]
["（一）"]
["給与等の金額",null,"給与所得控除後の給与等の金額","給与等の金額",null,"給与所得控除後の給与等の金額","給与等の金額",null,"給与所得控除後の給与等の金額"]
["以上","未満",null,"以上","未満",null,"以上","未満"]
["円","円","円","円","円","円","円","円","円"]
["６５１，０００円未満",null,0,1772000,1776000,1063200,1972000,1976000,1200400]
[null,null,null,1776000,1780000,1065600,1976000,1980000,1203200]
[null,null,null,1780000,1784000,1068000,1980000,1984000,1206000]
[null,null,null,1784000,1788000,1070400,1984000,1988000,1208800]
[null,null,null,1788000,1792000,1072800,1988000,1992000,1211600]
[651000,1619000,"給与等の金額から６５０，０００円を控除した金額",1792000,1796000,1075200,1992000,1996000,1214400]
[null,null,null,1796000,1800000,1077600,1996000,2000000,1217200]
[null,null,null,1800000,1804000,1080000,2000000,2004000,1220000]
[null,null,null,1804000,1808000,1082800,2004000,2008000,1222800]
[null,null,null,1808000,1812000,1085600,2008000,2012000,1225600]
[1619000,1620000,969000,1812000,1816000,1088400,2012000,2016000,1228400]
[1620000,1622000,970000,1816000,1820000,1091200,2016000,2020000,1231200]
[1622000,1624000,972000,1820000,1824000,1094000,2020000,2024000,1234000]
[1624000,1628000,974000,1824000,1828000,1096800,2024000,2028000,1236800]
[1628000,1632000,976800,1828000,1832000,1099600,2028000,2032000,1239600]
[1632000,1636000,979200,1832000,1836000,1102400,2032000,2036000,1242400]
[1636000,1640000,981600,1836000,1840000,1105200,2036000,2040000,1245200]
[1640000,1644000,984000,1840000,1844000,1108000,2040000,2044000,1248000]
[1644000,1648000,986400,1844000,1848000,1110800,2044000,2048000,1250800]
[1648000,1652000,988800,1848000,1852000,1113600,2048000,2052000,1253600]
[1652000,1656000,991200,1852000,1856000,1116400,2052000,2056000,1256400]
[1656000,1660000,993600,1856000,1860000,1119200,2056000,2060000,1259200]
[1660000,1664000,996000,1860000,1864000,1122000,2060000,2064000,1262000]
[1664000,1668000,998400,1864000,1868000,1124800,2064000,2068000,1264800]
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["（二）"]
["給与等の金額",null,"給与所得控除後の給与等の金額","給与等の金額",null,"給与所得控除後の給与等の金額","給与等の金額",null,"給与所得控除後の給与等の金額"]
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["（三）"]
["給与等の金額",null,"給与所得控除後の給与等の金額","給与等の金額",null,"給与所得控除後の給与等の金額","給与等の金額",null,"給与所得控除後の給与等の金額"]
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["（四）"]
["給与等の金額",null,"給与所得控除後の給与等の金額","給与等の金額",null,"給与所得控除後の給与等の金額","給与等の金額",null,"給与所得控除後の給与等の金額"]
["以上","未満",null,"以上","未満",null,"以上","未満"]
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["（五）"]
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["（六）"]
["給与等の金額",null,"給与所得控除後の給与等の金額","給与等の金額",null,"給与所得控除後の給与等の金額","給与等の金額",null,"給与所得控除後の給与等の金額"]
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["（七）"]
["給与等の金額",null,"給与所得控除後の給与等の金額","給与等の金額",null,"給与所得控除後の給与等の金額","給与等の金額",null,"給与所得控除後の給与等の金額"]
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["（八）"]
["給与等の金額",null,"給与所得控除後の給与等の金額","給与等の金額",null,"給与所得控除後の給与等の金額","給与等の金額",null,"給与所得控除後の給与等の金額"]
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["（九）"]
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["以上","未満",null,"以上","未満",null,"以上","未満"]
["円","円","円","円","円","円","円","円"]
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[]
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[]
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[]
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[]
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[]
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[6484000,6488000,4647200]
[6488000,6492000,4650400]
["（備考）　給与所得控除後の給与等の金額を求めるには、その年中の給与等の金額に応じ、「給与等の金額」欄の該当する行を求めるものとし、その行の「給与所得控除後の給与等の金額」欄に記載されている金額が、その給与等の金額についての給与所得控除後の給与等の金額である。この場合において、給与等の金額が６，６００，０００円以上の居住者の給与所得控除後の給与等の金額に１円未満の端数があるときは、これを切り捨てた額をもつてその求める給与所得控除後の給与等の金額とする。"]
[]
["別表第六　源泉徴収のための退職所得控除額の表（第二百一条関係）"]
["勤続年数","退職所得控除額",null,"勤続年数","退職所得控除額"]
[null,"一般退職の場合","障害退職の場合",null,"一般退職の場合","障害退職の場合"]
[null,"千円","千円",null,"千円","千円"]
["２年以下",800,1800,"２４年",10800,11800]
[null,null,null,"２５年",11500,12500]
[null,null,null,"２６年",12200,13200]
["３年",1200,2200,"２７年",12900,13900]
["４年",1600,2600,"２８年",13600,14600]
["５年",2000,3000,"２９年",14300,15300]
["６年",2400,3400,"３０年",15000,16000]
["７年",2800,3800,"３１年",15700,16700]
["８年",3200,4200,"３２年",16400,17400]
["９年",3600,4600,"３３年",17100,18100]
["１０年",4000,5000,"３４年",17800,18800]
["１１年",4400,5400,"３５年",18500,19500]
["１２年",4800,5800,"３６年",19200,20200]
["１３年",5200,6200,"３７年",19900,20900]
["１４年",5600,6600,"３８年",20600,21600]
["１５年",6000,7000,"３９年",21300,22300]
["１６年",6400,7400,"４０年",22000,23000]
["１７年",6800,7800]
["１８年",7200,8200,"４１年以上","２２，０００千円に、勤続年数が４０年を超える１年ごとに７００千円を加算した金額","２３，０００千円に、勤続年数が４０年を超える１年ごとに７００千円を加算した金額"]
["１９年",7600,8600]
["２０年",8000,9000]
[]
["２１年",8700,9700]
["２２年",9400,10400]
["２３年",10100,11100]
["（注）　　この表における用語については、次に定めるところによる。"]

{"sheet":"③所得控除・調整控除","index":3,"n_rows":71,"n_cols":2,"rows_kept":71,"cut":false,"hidden":false,"merged":[]}
["市・県民税の所得割から税額控除をします。計算方法は次の通りです。 "]
[]
["1． 市・県民税の合計課税所得金額が200万円以下の人"]
["次の（1）と（2）のいずれか少ない金額の5％（市民税3％、県民税2％）"]
["(1)人的控除額の差額の合計金額"]
["(2)市・県民税の合計課税所得金額 "]
[]
["2． 市・県民税の合計課税所得金額が200万円を超える人"]
["{人的控除額の差額の合計金額－（合計課税所得金額－200万円）}×5％(市民税3％、県民税2％)"]
["ただし、計算結果が2,500円未満のときは、2,500円。 "]
[]
["※ 「合計課税所得金額 」とは、"]
["  課税総所得金額(給与・年金・営業等・不動産などの所得から、社会保険・生命保険・扶養控除"]
["などの控除を差し引いた金額)＋課税退職所得金額＋課税山林所得金額のこと。"]
["  土地建物を譲渡したときの短期・長期譲渡所得や株式等譲渡所得などの申告分離課税に係る課"]
["税所得は、この 「合計課税所得金額 」には含まれません。 "]
[]
[]
["住民税の合計課税所得金額(↓入力)","人的控除額の差額の合計金額(↓入力)"]
[2020000,100000]
[{"$f":"IF(A20<=2000000,MIN(A20,B20)*0.05,A22)","v":4000},"←出力(調整控除額"]
[{"$f":"MAX((B20-(A20-2000000))*0.05,2500)","v":4000}]
[]
[]
["■人的控除の差 "]
["基礎控除・扶養控除・障害者控除・寡婦控除など、自分や家族などの“人”に関する所得"]
["控除のことを「人的控除」と呼んでいます。人的控除は以下の一覧表のとおり所得税と"]
["市・県民税の控除金額が異なります。 "]
[]
["●平成31年度以降 の人的控除額"]
[]
[]
[]
["  "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["●平成30年度まで "]

{"sheet":"④検証ケーススタディー","index":4,"n_rows":93,"n_cols":18,"rows_kept":93,"cut":false,"hidden":false,"merged":[]}
["ふるさと納税の問題点"]
[]
["寄付により税率が落ち、件度額が落ちてしまう問題"]
["https://www.furusato-tax.jp/about/simulation"]
["※４｢給料収入650万円」の場合は、寄附をしない場合の課税総所得金額"]
["が「333万7,000円」です。従って、寄附をすることにより課税総所得金"]
["額が「330万円以下」となり、「寄附をしない場合」と「した場合」と"]
["で適用される所得税率が変動してしまう為、自己負担額が「2,000円」"]
["では済まないこととなります（このケースでは自己負担が2,000円で済"]
["む寄附金額は、おおむね「40,000円」までとなります）。"]
[]
["※５｢年金収入650万円」の場合は、寄附をしない場合の課税総所得金額"]
["が「330万8,000円」です。従って、寄附をすることにより課税総所得金"]
["額が「330万円以下」となり、「寄附をしない場合」と「した場合」と"]
["で適用される所得税率が変動してしまう為、自己負担額が「2,000円」"]
["では済まないこととなります（このケースでは自己負担が2,000円で済"]
["む寄附金額は、おおむね「10,000円」までとなります）。"]
[]
[]
["http://tabi-tokimeki.com/archives/furusato-tax/limit-calculation"]
[]
["上記問題点に対して、再帰計算を導入。下記ケースで検証した。。"]
[]
["税率の切れ目は3300000円"]
[null,null,null,"限寄付を引いた課税所得"]
["税率が低すぎて 寄付額がリミットを買えない人"]
["収入","課税所得","税率0",null,"税率1","限度額0","再計算後の限度額"]
[3680000,3300000,10,null,10,85300,85300]
[]
["寄付により限度額が変化する人で収入が低い方のリミットの人"]
["寄付なしの税率は20%。寄付を少しすると税率は10%になり、そのまま寄付金を上げると限度額になる",null,null,null,null,null,null,null,null,"実課税所得","実税率"]
[3681000,3301000,20,null,10,97600,85300,85300,"寄付可能",3217000,10]
[null,null,null,null,null,null,null,100,"寄付可能",3301000,20]
[null,null,null,null,null,null,null,10000,"寄付可能",3293000,10]
[null,null,null,null,null,null,null,50000,"寄付可能",3250000,10]
[null,null,null,null,null,null,null,70000,"寄付可能",3230000,10]
[null,null,null,null,null,null,null,85000,"寄付可能",3218000,10]
[null,null,null,null,null,null,null,86300,"寄付不可能",3516000,10]
["寄付により限度額が変化する人で収入が上下リミットの中間の人。"]
["寄付なしの税率は20%。限度額の半分程度で税率は10%になり、そのまま寄付金を上げると限度額になる"]
[3720000,3340000,20,null,10,98700,86300,100,"寄付可能",3340000,20]
[null,null,null,null,null,null,null,10000,"寄付可能",3320000,20]
[null,null,null,null,null,null,null,20000,"寄付可能",3320000,20]
[null,null,null,null,null,null,null,40000,"寄付可能",3302000,20]
[null,null,null,null,null,null,null,60000,"寄付可能",3282000,10]
[null,null,null,null,null,null,null,86000,"寄付可能",3256000,10]
[null,null,null,null,null,null,null,86300,"寄付可能",3250000,10]
[null,null,null,null,null,null,null,86400,"寄付不可能",325000,10,"住民税特例分が枠を超えた"]
[]
[]
["寄付により限度額が変化する人で収入が高い方のリミットから少し低い人"]
["寄付なしはもちろん、寄付可能額の退散は税率は20%のまま。寄付金額を越えると、10%に落ちる、そこでリミットになる",null,null,null,null,null,null,null,null,"実課税所得","実税率"]
[3750000,3370000,20,null,10,99500,87000,70000,"寄付可能",332000,20]
[null,null,null,null,null,null,null,80000,"寄付可能",329200,10]
[null,null,null,null,null,null,null,87000,"寄付可能",328500,10]
[null,null,null,null,null,null,null,87200,"寄付不可能",328400,10]
[]
["寄付により限度額が変化する人で収入が高い方のリミット間近の人。"]
["寄付なしはもちろん、寄付可能額の退散は税率は20%のまま。寄付金額を越えると、10%に落ちる、そこでリミットになる",null,null,null,null,null,null,null,null,"実課税所得","実税率",null,null,null,null,"所得税分9802円",null,9802]
[3770000,3390000,20,null,10,100100,87500,87400,"寄付可能",3304000,20,null,null,null,null,"住民税基本分9600",null,9600]
[null,null,null,null,null,null,null,91000,"寄付可能",3301000,20,"計算値をこえても寄付できる",null,null,null,"所得割限度額68440",null,68440]
[null,null,null,null,null,null,null,91100,"寄付不可能",3300000,10,"所得税が下がり住民税特例分が急増し2-%枠を一気に突破する。枠を造する",null,null,null,null,null,{"$f":"SUM(R59:R61)","v":87842}]
[]
["寄付により限度額が変化する人で収入が高い方のリミット境界の人。この人が頭が痛い。"]
["寄付なしはもちろん、寄付可能額の退散は税率は20%のまま。寄付金額を越えると、10%に落ちる、そこでリミットになる",null,null,null,null,null,null,null,null,"実課税所得","実税率"]
[3777000,3397000,20,3298000,10,100300,87700,87700,"寄付可能",3311000,20]
[null,null,null,null,null,null,null,87900,"寄付可能",3311000,20,"計算値をこえても寄付できる"]
[null,null,null,null,null,null,null,88100,"寄付可能",3310000,20]
[null,null,null,null,null,null,null,89000,"寄付可能",3310000,20]
[null,null,null,null,null,null,null,95000,"寄付可能",3304000,20]
[null,null,null,null,null,null,null,96000,"寄付可能",3303000,20]
[null,null,null,null,null,null,null,98000,"寄付可能",3301000,20]
[null,null,null,null,null,null,null,98010,"寄付不可能",3300000,10]
[null,null,null,null,null,null,null,99000,"寄付不可能",3300000,10]
[null,null,null,null,null,null,null,100000,"寄付不可能",3290000,10]
["税率が高すぎて、ふるさと納税が干渉しないケース"]
[3780000,3400000,20,null,20,100400,100400]
[]
[null,null,null,"以上の検算で、収入が低い方の限度額でこの現象に出会った人は、再計算後からの余裕が少ないが"]
[null,null,null,"収入が高い方の限度額で現象に出会った人は、再計算後より、最初の限度額のほうが近い。"]
[]
[]
["③住民税からの控除（特例分） = （ふるさと納税額－2,000円）×（100％－10％（基本分）－所得税の税率）"]
["この式が住民税の20%を越える越え方に二通りある。"]
["1)一つは境界付近の所得の低いゾーンで、寄付を上げて行くとまず所得税率が下がり、それでも20%を越えなくて、寄付額を増やすとリミットにぶつかるタイプ。"]
["2)もう一つは境界付近の所得の高いゾーンで、寄付を上げて行っても所得税率は高いままで、寄付を上げて行くと所得税率が下がることで控除額が一気に20%を越えるタイプ。"]
[]
["1)のタイプは下の所得税で全部計算できるので、V2.1の二回計算タイプで限度額が計算できる。"]
["2)のタイプは所得税率が高いままリミットを迎えるので、V2.1の二回計算タイプでは限度額が計算できない。"]
["対策はもう一度考える"]
[]
["精密にやるには、ふるさと納税額を漸増させて、住民税の20%を超えたところでやめるしかない。"]
["これをVBAで書いて実装した。"]

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