{"text_format":"1","workbook":"xlsx","n_sheets":6,"sheets":["はじめに","①一般的な所得のある方用","②農業所得のある方用","③不動産所得のある方用","④配当所得のある方用","⑤株式の譲渡所得のある方用"],"not_rendered":{"charts":0,"images":10,"macros":1,"external_links":0,"defined_names":3,"comments":3,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"はじめに","index":0,"n_rows":30,"n_cols":10,"rows_kept":30,"cut":false,"hidden":false,"merged":[[29,2,30,4],[29,1,30,1]]}
[]
["事業等による収入がある方の被扶養者認定における収入額算出方法について"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["　【算出方法】　以下の①～③を選択いただき、各シートの内容をご確認ください。"]
["①","一般的な事業による所得のある方用"]
[null,"（事業所得〈営業〉、給与所得、雑所得、一時所得）"]
[]
["②","農業所得のある方用"]
[]
["③","不動産所得のある方用"]
[]
["④","株式の配当所得のある方用"]
[]
["⑤","株式の譲渡所得のある方用"]
[]
["⑥","所得の種類が混在する場合は、①～⑤で算出した収入額を合計して"]
[null,"確認してください"]
[null,"①",null,"②",null,"③",null,"④",null,"⑤"]
[null,{"$f":"①一般的な所得のある方用!$F$29","v":0},"+",{"$f":"②農業所得のある方用!$F$34","v":0},"+",{"$f":"③不動産所得のある方用!$F$20","v":0},"+",{"$f":"④配当所得のある方用!$H$4+④配当所得のある方用!$U$4","v":0},"+",{"$f":"⑤株式の譲渡所得のある方用!H4+⑤株式の譲渡所得のある方用!U4","v":0}]
[null,null,"　　合計"]
[null,"　　　　　　＝",{"$f":"B28+D28+F28+H28+J28","v":0}]

{"sheet":"①一般的な所得のある方用","index":1,"n_rows":29,"n_cols":7,"rows_kept":29,"cut":false,"hidden":false,"merged":[[28,2,28,3],[28,5,28,6],[25,1,25,5],[1,3,1,4],[1,1,1,2],[27,2,27,3],[7,3,7,4],[6,3,6,4],[3,1,3,2],[8,3,8,4],[9,3,9,4],[3,3,3,4],[4,3,4,5],[10,3,10,4],[11,3,11,4],[12,3,12,4],[13,3,13,4],[14,3,14,4],[15,3,15,4],[16,3,16,4],[17,3,17,4],[23,3,23,4],[24,3,24,4],[18,3,18,4],[19,3,19,4],[20,3,20,4],[21,3,21,4],[22,3,22,4]]}
[]
[null,"　　　　　　　の内容を確認　⇒",null,"住所と事業所所在地は同一ですか？",null,null,"同一"]
[null,null,null,null,null,null,"同一でない"]
[null,"　　　　　　　の金額を入力　⇒",null,"差引金額\n（収入金額ー売上原価）"]
[null,null,null,"※「収支内訳書」または「青色申告決算書」から金額を記入してください。"]
[null,"　　　　　　　の金額を入力　",null,"※「収支内訳書」または「青色申告決算書」から金額を記入してください。"]
[null,"科目","認定可否","備考",null,"金額","健保が認める経費"]
[null,"給与賃金","〇",null,null,null,{"$f":"F8","v":0}]
[null,"外注工賃","〇",null,null,null,{"$f":"F9","v":0}]
[null,"減価償却費","△","原則、認定不可。ただし、収入額確認年と同年中に購入したものについては、個別に判断します。（※）",null,null,{"$f":"F10","v":0}]
[null,"貸倒金","×",null,null,"－","－"]
[null,"地代家賃","△","「住所」と「事業所住所」が同一の場合は、用途（事業用・自宅用）が混在しているため、５０％（小数点以下切捨て）のみ算入。",null,null,{"$f":"IF($F$2=\"同一\",F12*1/2,F12)","v":0}]
[null,"利子割引料","×",null,null,"－","－"]
[null,"租税公課","×",null,null,"－","－"]
[null,"荷造運賃","〇",null,null,null,{"$f":"F15","v":0}]
[null,"水道光熱費","△","「住所」と「事業所住所」が同一の場合は、用途（事業用・自宅用）が混在しているため、５０％（小数点以下切捨て）のみ算入。",null,null,{"$f":"IF($F$2=\"同一\",F16*1/2,F16)","v":0}]
[null,"旅費交通費","〇","通勤に伴う費用については、認定不可。",null,null,0]
[null,"通信費","△","「住所」と「事業所住所」が同一の場合は、用途（事業用・自宅用）が混在しているため、５０％（小数点以下切捨て）のみ算入。",null,null,{"$f":"IF($F$2=\"同一\",F18*1/2,F18)","v":0}]
[null,"広告宣伝費","〇",null,null,null,0]
[null,"接待交際費","×",null,null,"－","－"]
[null,"損害保険料","×",null,null,"－","－"]
[null,"修繕費","〇",null,null,null,{"$f":"F22","v":0}]
[null,"消耗品費","〇",null,null,null,0]
[null,"複利厚生費","×",null,null,"－","－"]
[null,"雑費","△","原則、認定不可。ただし、直接的必要経費として申告する場合は、個別に判断します。（※）",null,null,{"$f":"F25","v":0}]
[null,"計",null,null,null,null,{"$f":"SUM(G8:G25)","v":0}]
[]
[null,null,{"$f":"F4","v":0}]
[null,null,{"$f":"G26","v":0},null,null,{"$f":"C28-C29","v":0}]

{"sheet":"②農業所得のある方用","index":2,"n_rows":34,"n_cols":7,"rows_kept":34,"cut":false,"hidden":false,"merged":[[30,1,30,5],[32,2,32,3],[33,2,33,3],[33,5,33,6],[24,3,24,4],[25,3,25,4],[26,3,26,4],[29,3,29,4],[21,3,21,4],[22,3,22,4],[23,3,23,4],[27,3,27,4],[28,3,28,4],[20,3,20,4],[15,3,15,4],[16,3,16,4],[7,3,7,4],[8,3,8,4],[9,3,9,4],[10,3,10,4],[11,3,11,4],[12,3,12,4],[13,3,13,4],[14,3,14,4],[17,3,17,4],[18,3,18,4],[19,3,19,4],[6,3,6,4],[1,1,1,2],[1,3,1,4],[3,1,3,2],[3,3,3,4],[4,3,4,5]]}
[]
[null,"　　　　　　　の内容を確認　⇒",null,"住所と事業所所在地は同一ですか？",null,null,"同一"]
[null,null,null,null,null,null,"同一でない"]
[null,"　　　　　　　の金額を入力　⇒",null,"差引金額\n（収入金額ー農産物の棚卸高）"]
[null,null,null,"※「収支内訳書」または「青色申告決算書」から金額を記入してください。"]
[null,"　　　　　　　の金額を入力　",null,"※「収支内訳書」または「青色申告決算書」から金額を記入してください。"]
[null,"科目","認定可否","備考",null,"金額","健保が認める経費"]
[null,"雇入費","○",null,null,null,{"$f":"F8","v":0}]
[null,"小作料・賃借料","○",null,null,null,{"$f":"F9","v":0}]
[null,"減価償却費","△","原則、認定不可。ただし、収入額確認年と同年中に購入したものについては、個別に判断します。（※）",null,null,{"$f":"IF($F$2=\"同一\",F10*1/2,F10)","v":0}]
[null,"貸倒金","×",null,null,null,"－"]
[null,"利子割引料","×",null,null,null,"－"]
[null,"租税公課","×",null,null,null,"－"]
[null,"種苗費","○",null,null,null,"－"]
[null,"素畜費","○",null,null,null,{"$f":"F15","v":0}]
[null,"肥料費","○",null,null,null,{"$f":"F16","v":0}]
[null,"飼料費","○",null,null,null,0]
[null,"農具費","○",null,null,null,0]
[null,"農薬衛生費","○",null,null,null,0]
[null,"諸材料費","○",null,null,null,0]
[null,"修繕費","○",null,null,null,0]
[null,"動力光熱費","△","「住所」と「事業所住所」が同一の場合は、用途（事業用・自宅用）が混在しているため、５０％（小数点以下切捨て）のみ算入。",null,null,{"$f":"IF($F$2=\"同一\",F22*1/2,F22)","v":0}]
[null,"作業用衣料費","○",null,null,null,{"$f":"F23","v":0}]
[null,"農業共済掛金","△","原則、認定不可。ただし、任意加入ではなく、必ず加入しないといけないものについては、個別に判断します。",null,null,0]
[null,"荷造運賃手数料","○",null,null,null,{"$f":"F25","v":0}]
[null,"土地改良費","○",null,null,null,0]
[null,"雑費","△","原則、認定不可。ただし、直接的必要経費として申告する場合は、個別に判断します。（※）",null,null,0]
[null,"農産物以外の\n棚卸高","×",null,null,null,"－"]
[null,"経費から差し引く果樹牛馬等の育成費用","×",null,null,null,"－"]
[null,"「所得金額」のうち、肉用牛について特例の適用を受ける金額","×",null,null,null,"－"]
[null,"計",null,null,null,null,{"$f":"SUM(G8:G30)","v":0}]
[]
[null,null,{"$f":"F4","v":0}]
[null,null,{"$f":"G31","v":0},null,null,{"$f":"C33-C34","v":0}]

{"sheet":"③不動産所得のある方用","index":3,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[16,1,16,5],[18,2,18,3],[19,2,19,3],[19,5,19,6],[13,3,13,4],[14,3,14,4],[15,3,15,4],[12,3,12,4],[1,1,1,2],[1,3,1,4],[3,1,3,2],[3,3,3,4],[4,3,4,5],[6,3,6,4],[7,3,7,4],[8,3,8,4],[9,3,9,4],[10,3,10,4],[11,3,11,4]]}
[]
[null,"　　　　　　　の内容を確認　⇒",null,"住所と事業所所在地は同一ですか？",null,null,"同一"]
[null,null,null,null,null,null,"同一でない"]
[null,"　　　　　　　の金額を入力　⇒",null,"収入額　計"]
[null,null,null,"※「収支内訳書」または「青色申告決算書」から金額を記入してください。"]
[null,"　　　　　　　の金額を入力　",null,"※「収支内訳書」または「青色申告決算書」から金額を記入してください。"]
[null,"科目","認定可否","備考",null,"金額","健保が認める経費"]
[null,"給料賃金","○",null,null,null,{"$f":"F8","v":0}]
[null,"減価償却費","△","原則、認定不可。ただし、収入額確認年と同年中に購入したものについては、個別に判断します。（※）",null,null,{"$f":"IF($F$2=\"同一\",F9*1/2,F9)","v":0}]
[null,"貸倒金","×",null,null,"－","－"]
[null,"地代家賃","△","「住所」と「事業所住所」が同一の場合は、用途（事業用・自宅用）が混在しているため、５０％（小数点以下切捨て）のみ算入。",null,null,{"$f":"IF($F$2=\"同一\",F11*1/2,F11)","v":0}]
[null,"借入金利子","×",null,null,"－","－"]
[null,"租税公課","×",null,null,"－","－"]
[null,"損害保険料","×",null,null,"－","－"]
[null,"修繕費","○",null,null,null,{"$f":"F15","v":0}]
[null,"雑費","△","原則、認定不可。ただし、直接的必要経費として申告する場合は、個別に判断します。（※）",null,null,{"$f":"IF($F$2=\"同一\",F16*1/2,F16)","v":0}]
[null,"計",null,null,null,null,{"$f":"SUM(G8:G16)","v":0}]
[]
[null,null,{"$f":"F4","v":0}]
[null,null,{"$f":"G17","v":0},null,null,{"$f":"C19-C20","v":0}]

{"sheet":"④配当所得のある方用","index":4,"n_rows":4,"n_cols":18,"rows_kept":4,"cut":false,"hidden":false,"merged":[[1,0,2,11],[1,14,2,25],[3,1,3,2],[3,3,3,6],[3,7,3,9],[3,17,3,19],[3,20,3,21]]}
[]
["   •確定申告をされた方は、「確定申告書　第一表」の所得金額の欄が 「被扶養者\n　　 認定における収入金額」となります。",null,null,null,null,null,null,null,null,null,null,null,null,null,"   •確定申告をされていない方は、証券会社等が発行する「特定口座年間取引報告書」（※）の「配当\n     等の交付状況」欄の差引金額（配当等の額及び源泉徴収税額等）欄が「被扶養者認定における\n     収入金額」となります。"]
[]
["　　","の金額を入力⇒",null,"配当所得・利子所得の金額",null,null,null,null,null,null,null,null,null,null,null,null,"の金額を入力⇒","配当所得の金額"]

{"sheet":"⑤株式の譲渡所得のある方用","index":5,"n_rows":4,"n_cols":18,"rows_kept":4,"cut":false,"hidden":false,"merged":[[1,0,2,11],[1,14,2,25],[3,20,3,21],[3,17,3,19],[3,7,3,9],[3,3,3,6],[3,1,3,2]]}
[]
["   •確定申告をされた方は、「確定申告書（分離課税用）第三表」の所得金額の欄が\n　 「被扶養者認定における収入金額」となります。",null,null,null,null,null,null,null,null,null,null,null,null,null,"   •確定申告をされていない方は、証券会社等が発行する「特定口座年間取引報告書」（※）の「譲渡\n　　 の対価の支払状況」欄の差引金額（譲渡所得当の金額）欄が「被扶養者認定における収入金額」と\n　　 なります。"]
[]
["　　","の金額を入力⇒",null,"譲渡所得等の金額",null,null,null,null,null,null,null,null,null,null,null,null,"の金額を入力⇒","譲渡所得等の金額"]