{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["所得税","明細書原本","給与計算"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":2,"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":"所得税","index":0,"n_rows":443,"n_cols":12,"rows_kept":443,"cut":false,"hidden":false,"merged":[[0,1,0,11],[1,1,1,11],[411,1,411,2],[414,11,434,11],[435,11,447,11]]}
[null,"給与所得の源泉徴収税額表（平成26年分）"]
[null,"月　額　表（平成24年３月31日財務省告示第115号別表第一）"]
[null,"   その月の社会保",null,"甲",null,null,null,null,null,null,null,"　"]
[null,"   険料等控除後の",null,"扶        養        親        族        等        の        数",null,null,null,null,null,null,null,"乙"]
[null,"   給与等の金額",null,"0  人","1  人","2  人","3  人","4  人","5  人","6  人","7  人"]
[null,"以  上","未  満","税                                            額",null,null,null,null,null,null,null,"税  額"]
[null,"円","円","円","円","円","円","円","円","円","円","円"]
[null,88000,"円未満",0,0,0,0,0,0,0,0,"その月の社会保険料等控除後の給与等の金額の3.063％に相当する金額"]
[]
[1,88000,89000,130,0,0,0,0,0,0,0,3200]
[2,89000,90000,180,0,0,0,0,0,0,0,3200]
[3,90000,91000,230,0,0,0,0,0,0,0,3200]
[4,91000,92000,290,0,0,0,0,0,0,0,3200]
[5,92000,93000,340,0,0,0,0,0,0,0,3300]
[]
[6,93000,94000,390,0,0,0,0,0,0,0,3300]
[7,94000,95000,440,0,0,0,0,0,0,0,3300]
[8,95000,96000,490,0,0,0,0,0,0,0,3400]
[9,96000,97000,540,0,0,0,0,0,0,0,3400]
[10,97000,98000,590,0,0,0,0,0,0,0,3500]
[]
[11,98000,99000,640,0,0,0,0,0,0,0,3500]
[12,99000,101000,720,0,0,0,0,0,0,0,3600]
[13,101000,103000,830,0,0,0,0,0,0,0,3600]
[14,103000,105000,930,0,0,0,0,0,0,0,3700]
[15,105000,107000,1030,0,0,0,0,0,0,0,3800]
[]
[16,107000,109000,1130,0,0,0,0,0,0,0,3800]
[17,109000,111000,1240,0,0,0,0,0,0,0,3900]
[18,111000,113000,1340,0,0,0,0,0,0,0,4000]
[19,113000,115000,1440,0,0,0,0,0,0,0,4100]
[20,115000,117000,1540,0,0,0,0,0,0,0,4100]
[]
[21,117000,119000,1640,0,0,0,0,0,0,0,4200]
[22,119000,121000,1750,120,0,0,0,0,0,0,4300]
[23,121000,123000,1850,220,0,0,0,0,0,0,4500]
[24,123000,125000,1950,330,0,0,0,0,0,0,4800]
[25,125000,127000,2050,430,0,0,0,0,0,0,5100]
[]
[26,127000,129000,2150,530,0,0,0,0,0,0,5400]
[27,129000,131000,2260,630,0,0,0,0,0,0,5700]
[28,131000,133000,2360,740,0,0,0,0,0,0,6000]
[29,133000,135000,2460,840,0,0,0,0,0,0,6300]
[30,135000,137000,2550,930,0,0,0,0,0,0,6600]
[]
[31,137000,139000,2610,990,0,0,0,0,0,0,6800]
[32,139000,141000,2680,1050,0,0,0,0,0,0,7100]
[33,141000,143000,2740,1110,0,0,0,0,0,0,7500]
[34,143000,145000,2800,1170,0,0,0,0,0,0,7800]
[35,145000,147000,2860,1240,0,0,0,0,0,0,8100]
[]
[36,147000,149000,2920,1300,0,0,0,0,0,0,8400]
[37,149000,151000,2980,1360,0,0,0,0,0,0,8700]
[38,151000,153000,3050,1430,0,0,0,0,0,0,9000]
[39,153000,155000,3120,1500,0,0,0,0,0,0,9300]
[40,155000,157000,3200,1570,0,0,0,0,0,0,9600]
[]
[41,157000,159000,3270,1640,0,0,0,0,0,0,9900]
[42,159000,161000,3340,1720,100,0,0,0,0,0,10200]
[43,161000,163000,3410,1790,170,0,0,0,0,0,10500]
[44,163000,165000,3480,1860,250,0,0,0,0,0,10800]
[45,165000,167000,3550,1930,320,0,0,0,0,0,11100]
[]
[46,167000,169000,3620,2000,390,0,0,0,0,0,11400]
[47,169000,171000,3700,2070,460,0,0,0,0,0,11700]
[48,171000,173000,3770,2140,530,0,0,0,0,0,12000]
[49,173000,175000,3840,2220,600,0,0,0,0,0,12400]
[50,175000,177000,3910,2290,670,0,0,0,0,0,12700]
[]
[51,177000,179000,3980,2360,750,0,0,0,0,0,13200]
[52,179000,181000,4050,2430,820,0,0,0,0,0,13900]
[53,181000,183000,4120,2500,890,0,0,0,0,0,14600]
[54,183000,185000,4200,2570,960,0,0,0,0,0,15300]
[55,185000,187000,4270,2640,1030,0,0,0,0,0,16000]
[]
[56,187000,189000,4340,2720,1100,0,0,0,0,0,16700]
[57,189000,191000,4410,2790,1170,0,0,0,0,0,17500]
[58,191000,193000,4480,2860,1250,0,0,0,0,0,18100]
[59,193000,195000,4550,2930,1320,0,0,0,0,0,18800]
[60,195000,197000,4630,3000,1390,0,0,0,0,0,19500]
[]
[61,197000,199000,4700,3070,1460,0,0,0,0,0,20200]
[62,199000,201000,4770,3140,1530,0,0,0,0,0,20900]
[63,201000,203000,4840,3220,1600,0,0,0,0,0,21500]
[64,203000,205000,4910,3290,1670,0,0,0,0,0,22200]
[65,205000,207000,4980,3360,1750,130,0,0,0,0,22700]
[]
[66,207000,209000,5050,3430,1820,200,0,0,0,0,23300]
[67,209000,211000,5130,3500,1890,280,0,0,0,0,23900]
[68,211000,213000,5200,3570,1960,350,0,0,0,0,24400]
[69,213000,215000,5270,3640,2030,420,0,0,0,0,25000]
[70,215000,217000,5340,3720,2100,490,0,0,0,0,25500]
[]
[71,217000,219000,5410,3790,2170,560,0,0,0,0,26100]
[72,219000,221000,5480,3860,2250,630,0,0,0,0,26800]
[73,221000,224000,5560,3950,2340,710,0,0,0,0,27400]
[74,224000,227000,5680,4060,2440,830,0,0,0,0,28400]
[75,227000,230000,5780,4170,2550,930,0,0,0,0,29300]
[]
[76,230000,233000,5890,4280,2650,1040,0,0,0,0,30300]
[77,233000,236000,5990,4380,2770,1140,0,0,0,0,31300]
[78,236000,239000,6110,4490,2870,1260,0,0,0,0,32400]
[79,239000,242000,6210,4590,2980,1360,0,0,0,0,33400]
[80,242000,245000,6320,4710,3080,1470,0,0,0,0,34400]
[]
[81,245000,248000,6420,4810,3200,1570,0,0,0,0,35400]
[82,248000,251000,6530,4920,3300,1680,0,0,0,0,36400]
[83,251000,254000,6640,5020,3410,1790,170,0,0,0,37500]
[84,254000,257000,6750,5140,3510,1900,290,0,0,0,38500]
[85,257000,260000,6850,5240,3620,2000,390,0,0,0,39400]
[]
[86,260000,263000,6960,5350,3730,2110,500,0,0,0,40400]
[87,263000,266000,7070,5450,3840,2220,600,0,0,0,41500]
[88,266000,269000,7180,5560,3940,2330,710,0,0,0,42500]
[89,269000,272000,7280,5670,4050,2430,820,0,0,0,43500]
[90,272000,275000,7390,5780,4160,2540,930,0,0,0,44500]
[]
[91,275000,278000,7490,5880,4270,2640,1030,0,0,0,45500]
[92,278000,281000,7610,5990,4370,2760,1140,0,0,0,46600]
[93,281000,284000,7710,6100,4480,2860,1250,0,0,0,47600]
[94,284000,287000,7820,6210,4580,2970,1360,0,0,0,48600]
[95,287000,290000,7920,6310,4700,3070,1460,0,0,0,49500]
[]
[96,290000,293000,8040,6420,4800,3190,1570,0,0,0,50500]
[97,293000,296000,8140,6520,4910,3290,1670,0,0,0,51600]
[98,296000,299000,8250,6640,5010,3400,1790,160,0,0,52300]
[99,299000,302000,8420,6740,5130,3510,1890,280,0,0,52900]
[100,302000,305000,8670,6860,5250,3630,2010,400,0,0,53500]
[]
[101,305000,308000,8910,6980,5370,3760,2130,520,0,0,54200]
[102,308000,311000,9160,7110,5490,3880,2260,640,0,0,54800]
[103,311000,314000,9400,7230,5620,4000,2380,770,0,0,55400]
[104,314000,317000,9650,7350,5740,4120,2500,890,0,0,56100]
[105,317000,320000,9890,7470,5860,4250,2620,1010,0,0,56800]
[]
[106,320000,323000,10140,7600,5980,4370,2750,1130,0,0,57700]
[107,323000,326000,10380,7720,6110,4490,2870,1260,0,0,58500]
[108,326000,329000,10630,7840,6230,4610,2990,1380,0,0,59300]
[109,329000,332000,10870,7960,6350,4740,3110,1500,0,0,60200]
[110,332000,335000,11120,8090,6470,4860,3240,1620,0,0,61100]
[]
[111,335000,338000,11360,8210,6600,4980,3360,1750,130,0,62000]
[112,338000,341000,11610,8370,6720,5110,3480,1870,260,0,62900]
[113,341000,344000,11850,8620,6840,5230,3600,1990,380,0,63800]
[114,344000,347000,12100,8860,6960,5350,3730,2110,500,0,64700]
[115,347000,350000,12340,9110,7090,5470,3850,2240,620,0,65800]
[]
[116,350000,353000,12590,9350,7210,5600,3970,2360,750,0,66700]
[117,353000,356000,12830,9600,7330,5720,4090,2480,870,0,67600]
[118,356000,359000,13080,9840,7450,5840,4220,2600,990,0,68500]
[119,359000,362000,13320,10090,7580,5960,4340,2730,1110,0,69400]
[120,362000,365000,13570,10330,7700,6090,4460,2850,1240,0,70400]
[]
[121,365000,368000,13810,10580,7820,6210,4580,2970,1360,0,71400]
[122,368000,371000,14060,10820,7940,6330,4710,3090,1480,0,72300]
[123,371000,374000,14300,11070,8070,6450,4830,3220,1600,0,73100]
[124,374000,377000,14550,11310,8190,6580,4950,3340,1730,100,73900]
[125,377000,380000,14790,11560,8320,6700,5070,3460,1850,220,74700]
[]
[126,380000,383000,15040,11800,8570,6820,5200,3580,1970,350,75700]
[127,383000,386000,15280,12050,8810,6940,5320,3710,2090,470,76500]
[128,386000,389000,15530,12290,9060,7070,5440,3830,2220,590,77300]
[129,389000,392000,15770,12540,9300,7190,5560,3950,2340,710,78200]
[130,392000,395000,16020,12780,9550,7310,5690,4070,2460,840,79700]
[]
[131,395000,398000,16260,13030,9790,7430,5810,4200,2580,960,81400]
[132,398000,401000,16510,13270,10040,7560,5930,4320,2710,1080,82900]
[133,401000,404000,16750,13520,10280,7680,6050,4440,2830,1200,84500]
[134,404000,407000,17000,13760,10530,7800,6180,4560,2950,1330,86100]
[135,407000,410000,17240,14010,10770,7920,6300,4690,3070,1450,87700]
[]
[136,410000,413000,17490,14250,11020,8050,6420,4810,3200,1570,89200]
[137,413000,416000,17730,14500,11260,8170,6540,4930,3320,1690,90800]
[138,416000,419000,17980,14740,11510,8290,6670,5050,3440,1820,92400]
[139,419000,422000,18220,14990,11750,8530,6790,5180,3560,1940,93900]
[140,422000,425000,18470,15230,12000,8770,6910,5300,3690,2060,95600]
[]
[141,425000,428000,18710,15480,12240,9020,7030,5420,3810,2180,97100]
[142,428000,431000,18960,15720,12490,9260,7160,5540,3930,2310,98600]
[143,431000,434000,19210,15970,12730,9510,7280,5670,4050,2430,100300]
[144,434000,437000,19450,16210,12980,9750,7400,5790,4180,2550,101800]
[145,437000,440000,19700,16460,13220,10000,7520,5910,4300,2680,103400]
[]
[146,440000,443000,20090,16700,13470,10240,7650,6030,4420,2800,105000]
[147,443000,446000,20580,16950,13710,10490,7770,6160,4540,2920,106600]
[148,446000,449000,21070,17190,13960,10730,7890,6280,4670,3040,108100]
[149,449000,452000,21560,17440,14200,10980,8010,6400,4790,3170,109700]
[150,452000,455000,22050,17680,14450,11220,8140,6520,4910,3290,111300]
[]
[151,455000,458000,22540,17930,14690,11470,8260,6650,5030,3410,112800]
[152,458000,461000,23030,18170,14940,11710,8470,6770,5160,3530,114500]
[153,461000,464000,23520,18420,15180,11960,8720,6890,5280,3660,116000]
[154,464000,467000,24010,18660,15430,12200,8960,7010,5400,3780,117500]
[155,467000,470000,24500,18910,15670,12450,9210,7140,5520,3900,119200]
[]
[156,470000,473000,24990,19150,15920,12690,9450,7260,5650,4020,120700]
[157,473000,476000,25480,19400,16160,12940,9700,7380,5770,4150,122300]
[158,476000,479000,25970,19640,16410,13180,9940,7500,5890,4270,123800]
[159,479000,482000,26460,20000,16650,13430,10190,7630,6010,4390,125400]
[160,482000,485000,26950,20490,16900,13670,10430,7750,6140,4510,127000]
[]
[161,485000,488000,27440,20980,17140,13920,10680,7870,6260,4640,128500]
[162,488000,491000,27930,21470,17390,14160,10920,7990,6380,4760,130200]
[163,491000,494000,28420,21960,17630,14410,11170,8120,6500,4880,131700]
[164,494000,497000,28910,22450,17880,14650,11410,8240,6630,5000,133300]
[165,497000,500000,29400,22940,18120,14900,11660,8420,6750,5130,134900]
[]
[166,500000,503000,29890,23430,18370,15140,11900,8670,6870,5250,136400]
[167,503000,506000,30380,23920,18610,15390,12150,8910,6990,5370,138100]
[168,506000,509000,30880,24410,18860,15630,12390,9160,7120,5490,139900]
[169,509000,512000,31370,24900,19100,15880,12640,9400,7240,5620,141500]
[170,512000,515000,31860,25390,19350,16120,12890,9650,7360,5740,143200]
[]
[171,515000,518000,32350,25880,19590,16370,13130,9890,7480,5860,145000]
[172,518000,521000,32840,26370,19900,16610,13380,10140,7610,5980,146600]
[173,521000,524000,33330,26860,20390,16860,13620,10380,7730,6110,148400]
[174,524000,527000,33820,27350,20880,17100,13870,10630,7850,6230,150100]
[175,527000,530000,34310,27840,21370,17350,14110,10870,7970,6350,151700]
[]
[176,530000,533000,34800,28330,21860,17590,14360,11120,8100,6470,153300]
[177,533000,536000,35290,28820,22350,17840,14600,11360,8220,6600,154900]
[178,536000,539000,35780,29310,22840,18080,14850,11610,8380,6720,156400]
[179,539000,542000,36270,29800,23330,18330,15090,11850,8630,6840,158100]
[180,542000,545000,36760,30290,23820,18570,15340,12100,8870,6960,159600]
[]
[181,545000,548000,37250,30780,24310,18820,15580,12340,9120,7090,161200]
[182,548000,551000,37740,31270,24800,19060,15830,12590,9360,7210,162700]
[183,551000,554000,38280,31810,25340,19330,16100,12860,9630,7350,164300]
[184,554000,557000,38830,32370,25890,19600,16380,13140,9900,7480,165900]
[185,557000,560000,39380,32920,26440,19980,16650,13420,10180,7630,167400]
[]
[186,560000,563000,39930,33470,27000,20530,16930,13690,10460,7760,169000]
[187,563000,566000,40480,34020,27550,21080,17200,13970,10730,7900,170500]
[188,566000,569000,41030,34570,28100,21630,17480,14240,11010,8040,172000]
[189,569000,572000,41590,35120,28650,22190,17760,14520,11280,8180,173600]
[190,572000,575000,42140,35670,29200,22740,18030,14790,11560,8330,175100]
[]
[191,575000,578000,42690,36230,29750,23290,18310,15070,11830,8610,176600]
[192,578000,581000,43240,36780,30300,23840,18580,15350,12110,8880,178200]
[193,581000,584000,43790,37330,30850,24390,18860,15620,12380,9160,179600]
[194,584000,587000,44340,37880,31410,24940,19130,15900,12660,9430,181100]
[195,587000,590000,44890,38430,31960,25490,19410,16170,12940,9710,182700]
[]
[196,590000,593000,45440,38980,32510,26050,19680,16450,13210,9990,184200]
[197,593000,596000,46000,39530,33060,26600,20130,16720,13490,10260,185700]
[198,596000,599000,46550,40080,33610,27150,20690,17000,13760,10540,187300]
[199,599000,602000,47100,40640,34160,27700,21240,17280,14040,10810,188800]
[200,602000,605000,47650,41190,34710,28250,21790,17550,14310,11090,190300]
[]
[201,605000,608000,48200,41740,35270,28800,22340,17830,14590,11360,191800]
[202,608000,611000,48750,42290,35820,29350,22890,18100,14870,11640,193400]
[203,611000,614000,49300,42840,36370,29910,23440,18380,15140,11920,194900]
[204,614000,617000,49860,43390,36920,30460,23990,18650,15420,12190,196400]
[205,617000,620000,50410,43940,37470,31010,24540,18930,15690,12470,197900]
[]
[206,620000,623000,50960,44500,38020,31560,25100,19210,15970,12740,199400]
[207,623000,626000,51510,45050,38570,32110,25650,19480,16240,13020,200900]
[208,626000,629000,52060,45600,39120,32660,26200,19760,16520,13290,202500]
[209,629000,632000,52610,46150,39680,33210,26750,20280,16800,13570,204000]
[210,632000,635000,53160,46700,40230,33760,27300,20830,17070,13840,205500]
[]
[211,635000,638000,53710,47250,40780,34320,27850,21380,17350,14120,207100]
[212,638000,641000,54270,47800,41330,34870,28400,21930,17620,14400,208600]
[213,641000,644000,54820,48350,41880,35420,28960,22480,17900,14670,210100]
[214,644000,647000,55370,48910,42430,35970,29510,23030,18170,14950,211700]
[215,647000,650000,55920,49460,42980,36520,30060,23590,18450,15220,213200]
[]
[216,650000,653000,56470,50010,43540,37070,30610,24140,18730,15500,214400]
[217,653000,656000,57020,50560,44090,37620,31160,24690,19000,15770,215400]
[218,656000,659000,57570,51110,44640,38180,31710,25240,19280,16050,216600]
[219,659000,662000,58130,51660,45190,38730,32260,25790,19550,16330,217700]
[220,662000,665000,58680,52210,45740,39280,32810,26340,19880,16600,218700]
[]
[221,665000,668000,59230,52770,46290,39830,33370,26890,20430,16880,219800]
[222,668000,671000,59780,53320,46840,40380,33920,27440,20980,17150,220800]
[223,671000,674000,60330,53870,47390,40930,34470,28000,21530,17430,222000]
[224,674000,677000,60880,54420,47950,41480,35020,28550,22080,17700,223100]
[225,677000,680000,61430,54970,48500,42030,35570,29100,22640,17980,224100]
[]
[226,680000,683000,61980,55520,49050,42590,36120,29650,23190,18260,225200]
[227,683000,686000,62540,56070,49600,43140,36670,30200,23740,18530,226400]
[228,686000,689000,63090,56620,50150,43690,37230,30750,24290,18810,227400]
[229,689000,692000,63640,57180,50700,44240,37780,31300,24840,19080,228500]
[230,692000,695000,64190,57730,51250,44790,38330,31860,25390,19360,229600]
[]
[231,695000,698000,64740,58280,51810,45340,38880,32410,25940,19630,230700]
[232,698000,701000,65290,58830,52360,45890,39430,32960,26490,20030,232400]
[233,701000,704000,65840,59380,52910,46450,39980,33510,27050,20580,234000]
[234,704000,707000,66400,59930,53460,47000,40530,34060,27600,21130,235600]
[235,707000,710000,66950,60480,54010,47550,41090,34610,28150,21690,237300]
[]
[236,710000,713000,67500,61040,54560,48100,41640,35160,28700,22240,238900]
[237,713000,716000,68050,61590,55110,48650,42190,35710,29250,22790,240500]
[238,716000,719000,68600,62140,55660,49200,42740,36270,29800,23340,242200]
[239,719000,722000,69150,62690,56220,49750,43290,36820,30350,23890,243800]
[240,722000,725000,69700,63240,56770,50300,43840,37370,30910,24440,245300]
[]
[241,725000,728000,70260,63790,57320,50860,44390,37920,31460,24990,247000]
[242,728000,731000,70810,64340,57870,51410,44940,38470,32010,25550,248600]
[243,731000,734000,71360,64890,58420,51960,45500,39020,32560,26100,250200]
[244,734000,737000,71910,65450,58970,52510,46050,39570,33110,26650,251900]
[245,737000,740000,72460,66000,59520,53060,46600,40130,33660,27200,253500]
[]
[246,740000,743000,73010,66550,60080,53610,47150,40680,34210,27750,255100]
[247,743000,746000,73560,67100,60630,54160,47700,41230,34770,28300,256800]
[248,746000,749000,74110,67650,61180,54720,48250,41780,35320,28850,258400]
[249,749000,752000,74670,68200,61730,55270,48800,42330,35870,29400,259900]
[250,752000,755000,75220,68750,62280,55820,49360,42880,36420,29960,261600]
[]
[251,755000,758000,75770,69310,62830,56370,49910,43430,36970,30510,263200]
[252,758000,761000,76320,69860,63380,56920,50460,43980,37520,31060,264800]
[253,761000,764000,76870,70410,63940,57470,51010,44540,38070,31610,266500]
[254,764000,767000,77420,70960,64490,58020,51560,45090,38620,32160,268100]
[255,767000,770000,77970,71510,65040,58570,52110,45640,39180,32710,269700]
[]
[256,770000,773000,78530,72060,65590,59130,52660,46190,39730,33260,271400]
[257,773000,776000,79080,72610,66140,59680,53210,46740,40280,33820,273000]
[258,776000,779000,79630,73160,66690,60230,53770,47290,40830,34370,274600]
[259,779000,782000,80180,73720,67240,60780,54320,47840,41380,34920,276200]
[260,782000,785000,80730,74270,67790,61330,54870,48400,41930,35470,277800]
[]
[261,785000,788000,81280,74820,68350,61880,55420,48950,42480,36020,279400]
[262,788000,791000,81830,75370,68900,62430,55970,49500,43040,36570,281100]
[263,791000,794000,82460,75920,69450,62990,56520,50050,43590,37120,282700]
[264,794000,797000,83100,76470,70000,63540,57070,50600,44140,37670,284300]
[265,797000,800000,83730,77020,70550,64090,57630,51150,44690,38230,286000]
[]
[266,800000,803000,84370,77580,71100,64640,58180,51700,45240,38780,287600]
[267,803000,806000,85000,78130,71650,65190,58730,52250,45790,39330,289200]
[268,806000,809000,85630,78680,72210,65740,59280,52810,46340,39880,290800]
[269,809000,812000,86260,79230,72760,66290,59830,53360,46890,40430,292400]
[270,812000,815000,86900,79780,73310,66840,60380,53910,47450,40980,294000]
[]
[271,815000,818000,87530,80330,73860,67400,60930,54460,48000,41530,295700]
[272,818000,821000,88160,80880,74410,67950,61480,55010,48550,42090,297300]
[273,821000,824000,88800,81430,74960,68500,62040,55560,49100,42640,298900]
[274,824000,827000,89440,82000,75510,69050,62590,56110,49650,43190,300600]
[275,827000,830000,90070,82630,76060,69600,63140,56670,50200,43740,302200]
[]
[276,830000,833000,90710,83260,76620,70150,63690,57220,50750,44290,303800]
[277,833000,836000,91350,83920,77190,70710,64250,57790,51320,44850,305400]
[278,836000,839000,92020,84580,77770,71300,64830,58370,51900,45430,307000]
[279,839000,842000,92690,85250,78350,71880,65420,58950,52480,46020,308500]
[280,842000,845000,93360,85920,78930,72460,66000,59530,53060,46600,310100]
[]
[281,845000,848000,94020,86590,79520,73040,66580,60120,53640,47180,311600]
[282,848000,851000,94700,87260,80100,73620,67160,60700,54230,47760,313100]
[283,851000,854000,95360,87930,80680,74210,67740,61280,54810,48340,314700]
[284,854000,857000,96040,88600,81260,74790,68330,61860,55390,48930,316300]
[285,857000,860000,96710,89270,81840,75370,68910,62440,55970,49510,317800]
[]
[286,860000,863000,97370,89940,82500,75950,69490,63030,56550,50090,319400]
[287,863000,866000,98050,90600,83170,76530,70070,63610,57140,50670,320900]
[288,866000,869000,98710,91280,83840,77120,70650,64190,57720,51250,322400]
[289,869000,872000,99380,91940,84510,77700,71240,64770,58300,51840,324000]
[290,872000,875000,100050,92610,85180,78280,71820,65350,58880,52420,325600]
[]
[291,875000,878000,100720,93290,85850,78860,72400,65940,59460,53000,327100]
[292,878000,881000,101390,93950,86520,79440,72980,66520,60050,53580,328700]
[293,881000,884000,102060,94630,87180,80030,73560,67100,60630,54160,330200]
[294,884000,887000,102720,95290,87860,80610,74150,67680,61210,54750,331700]
[295,887000,890000,103400,95960,88520,81190,74730,68260,61790,55330,333300]
[]
[296,890000,893000,104070,96630,89190,81770,75310,68850,62370,55910,334800]
[297,893000,896000,104730,97300,89860,82430,75890,69430,62950,56490,336400]
[298,896000,899000,105410,97960,90530,83100,76470,70010,63540,57070,338000]
[299,899000,902000,106070,98640,91210,83760,77050,70590,64120,57660,339500]
[300,902000,905000,106750,99300,91870,84440,77640,71170,64700,58240,341000]
[]
[301,905000,908000,107410,99980,92540,85100,78220,71760,65280,58820,342500]
[302,908000,911000,108080,100650,93210,85770,78800,72340,65860,59400,344100]
[303,911000,914000,108750,101310,93880,86440,79380,72920,66450,59980,345600]
[304,914000,917000,109420,101990,94540,87110,79960,73500,67030,60570,347200]
[305,917000,920000,110090,102650,95220,87790,80550,74080,67610,61150,348800]
[]
[306,920000,923000,110760,103330,95880,88450,81130,74670,68190,61730,350300]
[307,923000,926000,111430,103990,96560,89120,81710,75250,68770,62310,351800]
[308,926000,929000,112100,104660,97230,89790,82350,75830,69360,62890,353400]
[309,929000,932000,112770,105330,97890,90460,83020,76410,69940,63480,354900]
[310,932000,935000,113430,106000,98570,91120,83690,76990,70520,64060,356500]
[]
[311,935000,938000,114110,106670,99230,91800,84360,77580,71100,64640,358100]
[312,938000,941000,114770,107340,99900,92460,85030,78160,71680,65220,359600]
[313,941000,944000,115440,108010,100570,93140,85700,78740,72270,65800,361100]
[314,944000,947000,116110,108680,101240,93800,86370,79320,72850,66390,362700]
[315,947000,950000,116780,109350,101910,94470,87040,79900,73430,66970,364200]
[]
[316,950000,953000,117460,110010,102580,95150,87700,80490,74010,67550,365700]
[317,953000,956000,118120,110690,103240,95810,88380,81070,74590,68130,367400]
[318,956000,959000,118790,111350,103920,96480,89040,81650,75180,68710,368900]
[319,959000,962000,119460,112020,104590,97150,89720,82280,75760,69300,370400]
[320,962000,965000,120130,112690,105250,97820,90380,82950,76340,69880,372000]
[]
[321,965000,968000,120790,113360,105930,98490,91050,83620,76920,70460,373500]
[322,968000,971000,121470,114040,106590,99160,91730,84280,77500,71040,375000]
[323,971000,974000,122190,114700,107270,99820,92390,84960,78090,71620,376500]
[324,974000,977000,123150,115370,107930,100500,93060,85620,78670,72210,378200]
[325,977000,980000,124110,116040,108600,101170,93730,86290,79250,72790,379700]
[]
[326,980000,983000,125070,116710,109270,101830,94400,86960,79830,73370,381200]
[327,983000,986000,126030,117370,109940,102510,95070,87630,80410,73950,382800]
[328,986000,989000,126990,118050,110620,103170,95740,88300,81000,74530,384300]
[329,989000,992000,127950,118710,111280,103850,96400,88970,81580,75110,385800]
[330,992000,995000,128910,119390,111950,104510,97080,89640,82200,75700,387500]
[]
[331,995000,998000,129870,120060,112620,105180,97740,90310,82870,76280,389000]
[332,998000,1001000,130830,120720,113290,105850,98410,90980,83540,76860,390500]
[333,1001000,1004000,131790,121400,113950,106520,99090,91640,84210,77440,392100]
[334,1004000,1007000,132750,122080,114630,107180,99750,92320,84880,78020,393600]
[335,1007000,1010000,133710,123040,115290,107860,100430,92980,85550,78610,395100]
[]
[null,"1,010,000円",null,134190,123520,115630,108200,100750,93320,85890,78890,396700]
[]
[]
[null," 1,010,000円を超え",null,null,null,null,null,null,null,null,null,"396,700円に、その月の社会保険料等控除後の給与等の金額のうち1,010,000円を超える金額の40.84％に相当する金額を加算した金額"]
[null,null,null,"1,010,000円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち"]
[null," 1,250,000円に満た"]
[null,null,null,"1,010,000円を超える金額の32.1615％に相当する金額を加算した金額"]
[null," ない金額"]
[null," ",null,"円","円","円","円","円","円","円","円"]
[null,"1,250,000円",null,211380,200710,192820,185390,177940,170510,163080,156080]
[]
[null," 1,250,000円を超え"]
[null,null,null,"1,250,000円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち"]
[null," 1,740,000円に満た"]
[null,null,null,"1,250,000円を超える金額の33.693％に相当する金額を加算した金額"]
[null," ない金額"]
[]
[null," ",null,"円","円","円","円","円","円","円","円"]
[null,"1,740,000円",null,376480,365810,357920,350490,343040,335610,328180,321180]
[null," "]
[null," 1,740,000円を超え",null,"1,740,000円の場合の税額に、その月の社会保険料等控除後の給与等の金額のうち"]
[null," "]
[null," る金額",null,"1,740,000円を超える金額の40.84％に相当する金額を加算した金額"]
[null," "]
[null,null,null,null,null,null,null,null,null,null,null,"従たる給与についての扶養控除等申告書が提出されている場合には、当該申告書に記載された扶養親族等の数に応じ、扶養親族等１人ごとに1,610円を、上の各欄によって求めた税額から控除した金額"]
[]
[]
[null,"   扶養親族等の数が7人を超える場合には、扶養親族等の数が7人の場合の税額から、その7人を超える"]
[]
[]
[]
[null,"   １人ごとに1,610円を控除した金額"]

{"sheet":"明細書原本","index":1,"n_rows":28,"n_cols":11,"rows_kept":28,"cut":false,"hidden":false,"merged":[[29,3,29,6],[2,9,2,10],[17,3,17,4],[17,1,17,2],[13,9,17,9],[13,10,17,10],[5,2,5,3],[19,2,21,2],[23,2,25,2],[21,5,21,10],[25,5,25,10],[27,8,28,9],[27,10,28,10],[27,3,27,6],[28,3,28,6],[1,4,1,5],[1,2,1,3],[4,2,4,3],[2,2,2,3],[3,2,3,3]]}
[]
[null,null,"給与明細書"]
[null,null,null,null,null,null,null,null,null,"●●●●　株式会社"]
[]
[null,null,null,null,"様"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"経理","社長"]
[]
[]
[]
[]
[null,"支給日"]
[]
[null,null,"支給額","基本給",null,"業務手当",null,"役職手当",null,"夜間作業手当"]
[null,null,null,"通勤手当",null,"資格手当",null,"その他"]
[null,null,null,"合計額"]
[]
[null,null,"控除額","厚生年金",null,"健康保険",null,"雇用保険",null,"社会保険料計"]
[null,null,null,"課税支給額",null,"所得税",null,"住民税",null,"携帯電話"]
[null,null,null,"合計額"]
[]
[null,null,"※備考",null,null,null,null,null,"差引支給額"]

{"sheet":"給与計算","index":2,"n_rows":39,"n_cols":24,"rows_kept":39,"cut":false,"hidden":false,"merged":[]}
[]
[null,"月分",{"$f":"C3","v":"2015-06-25"},"　←入力しない。"]
[null,"支給日","2015-06-25","　←入力する。　5/25　と入力する。"]
[]
[]
[]
[1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21]
[null,"社員名","基本給","業務手当","役職手当","夜間作業手当","通勤手当","資格手当","その他","総支給額","厚生年金","健康保険","雇用保険","社保計","社会保険控除後の金額","扶養数","源泉所得税","住民税","携帯電話超過分","控除計","差引支給額",null,"時給"]
[1,"山田太郎",null,null,null,null,null,null,null,{"$f":"SUM(C9:I9)","v":0},54169,69877,null,{"$f":"SUM(K9:M9)","v":124046},{"$f":"J9-N9","v":-124046},1,{"$f":"123520+ROUNDDOWN((O9-1010000)*0.321615,0)","v":-241206},78400,0,{"$f":"N9+Q9+R9+S9","v":-38760},{"$f":"O9-Q9-R9-S9","v":38760},null,{"$f":"ROUNDDOWN(J9/20/8,0)","v":0},{"$f":"B9","v":"山田太郎"}]
[2,"野口花子",null,null,null,null,null,null,null,{"$f":"SUM(C10:I10)","v":0},26211,14955,{"$f":"ROUNDDOWN(J10*6/1000,0)","v":0},{"$f":"SUM(K10:M10)","v":41166},{"$f":"J10-N10","v":-41166},0,{"$f":"VLOOKUP(O10,所得税!$B$10:$K$410,給与計算!P10+3,TRUE)","v":{"$error":"#N/A"}},19700,0,{"$f":"N10+Q10+R10+S10","v":{"$error":"#N/A"}},{"$error":"#N/A"},null,{"$f":"ROUNDDOWN(J10/20/8,0)","v":0},{"$f":"B10","v":"野口花子"}]
[3,"税務　清",null,null,null,null,null,null,null,{"$f":"SUM(C11:I11)","v":0},51548,34072,0,85620,-85620,1,{"$f":"VLOOKUP(O11,所得税!$B$10:$K$410,給与計算!P11+3,TRUE)","v":{"$error":"#N/A"}},38500,0,{"$f":"N11+Q11+R11+S11","v":{"$error":"#N/A"}},{"$error":"#N/A"},null,0,"税務　清"]
[4,"a",null,null,null,null,null,null,null,{"$f":"SUM(C12:I12)","v":0},38442,25410,0,63852,-63852,1,{"$f":"VLOOKUP(O12,所得税!$B$10:$K$410,給与計算!P12+3,TRUE)","v":{"$error":"#N/A"}},24000,0,{"$error":"#N/A"},{"$error":"#N/A"},null,0,"a"]
[5,"b",null,null,null,null,null,null,null,0,48927,32340,0,81267,-81267,1,{"$f":"VLOOKUP(O13,所得税!$B$10:$K$410,給与計算!P13+3,TRUE)","v":{"$error":"#N/A"}},29700,0,{"$error":"#N/A"},{"$error":"#N/A"},null,{"$f":"ROUNDDOWN(J13/20/8,0)","v":0},"b"]
[6,"c",null,null,null,null,null,null,null,0,27958,15952,0,43910,-43910,0,{"$f":"VLOOKUP(O14,所得税!$B$10:$K$410,給与計算!P14+3,TRUE)","v":{"$error":"#N/A"}},4800,0,{"$error":"#N/A"},{"$error":"#N/A"},null,0,"c"]
[7,"d",null,null,null,null,null,null,null,0,31453,17946,0,49399,-49399,3,{"$f":"VLOOKUP(O15,所得税!$B$10:$K$410,給与計算!P15+3,TRUE)","v":{"$error":"#N/A"}},1100,0,{"$error":"#N/A"},{"$error":"#N/A"},null,0,"d"]
[8,"e",null,null,null,null,null,null,null,0,22716,15015,{"$f":"ROUNDDOWN(J16*6/1000,0)","v":0},37731,-37731,3,{"$f":"VLOOKUP(O16,所得税!$B$10:$K$410,給与計算!P16+3,TRUE)","v":{"$error":"#N/A"}},2000,0,{"$error":"#N/A"},{"$error":"#N/A"},null,0,"e"]
[9,"f",null,null,null,null,null,null,null,0,29705,19635,0,49340,-49340,0,{"$f":"VLOOKUP(O17,所得税!$B$10:$K$410,給与計算!P17+3,TRUE)","v":{"$error":"#N/A"}},16900,0,{"$error":"#N/A"},{"$error":"#N/A"},null,0,"f"]
[10,"g",null,null,null,null,null,null,null,0,29705,16949,0,{"$f":"SUM(K18:M18)","v":46654},{"$f":"J18-N18","v":-46654},1,{"$f":"VLOOKUP(O18,所得税!$B$10:$K$410,給与計算!P18+3,TRUE)","v":{"$error":"#N/A"}},7900,0,{"$error":"#N/A"},{"$error":"#N/A"},null,0,"g"]
[11,"h",null,null,null,null,null,null,null,0,20968,11964,0,32932,-32932,0,{"$f":"VLOOKUP(O19,所得税!$B$10:$K$410,給与計算!P19+3,TRUE)","v":{"$error":"#N/A"}},5400,0,{"$error":"#N/A"},{"$f":"O19-Q19-R19-S19","v":{"$error":"#N/A"}},null,0,"h"]
[12,"i",null,null,null,null,null,null,null,0,24463,16170,0,40633,-40633,0,{"$f":"VLOOKUP(O20,所得税!$B$10:$K$410,給与計算!P20+3,TRUE)","v":{"$error":"#N/A"}},8100,0,{"$error":"#N/A"},{"$error":"#N/A"},null,0,"i"]
[13,"j",null,null,null,null,null,null,null,0,26211,17325,0,43536,{"$f":"J21-N21","v":-43536},0,{"$f":"VLOOKUP(O21,所得税!$B$10:$K$410,給与計算!P21+3,TRUE)","v":{"$error":"#N/A"}},0,0,{"$error":"#N/A"},{"$error":"#N/A"},null,0,"j"]
[14,"k",null,null,null,null,null,null,null,0,33200,21945,0,{"$f":"SUM(K22:M22)","v":55145},{"$f":"J22-N22","v":-55145},0,{"$f":"VLOOKUP(O22,所得税!$B$10:$K$410,給与計算!P22+3,TRUE)","v":{"$error":"#N/A"}},27000,0,{"$f":"N22+Q22+R22+S22","v":{"$error":"#N/A"}},{"$error":"#N/A"},null,0,"k"]
[15,";l",null,null,null,null,null,null,null,0,0,0,{"$f":"ROUNDDOWN(J23*6/1000,0)","v":0},{"$f":"SUM(K23:M23)","v":0},{"$f":"J23-N23","v":0},0,{"$f":"VLOOKUP(O23,所得税!$B$10:$K$410,給与計算!P23+3,TRUE)","v":{"$error":"#N/A"}},0,0,{"$error":"#N/A"},{"$error":"#N/A"},null,0,";l"]
[16,"m",null,null,null,null,null,null,null,0,null,null,{"$f":"ROUNDDOWN(J24*6/1000,0)","v":0},{"$f":"SUM(K24:M24)","v":0},{"$f":"J24-N24","v":0},null,{"$f":"VLOOKUP(O24,所得税!$B$10:$K$410,給与計算!P24+3,TRUE)","v":{"$error":"#N/A"}},null,null,{"$f":"N24+Q24+R24+S24","v":{"$error":"#N/A"}},{"$f":"O24-Q24-R24-S24","v":{"$error":"#N/A"}},null,0,"m"]
[17,"○○",null,null,null,null,null,null,null,0,null,null,0,0,0,null,{"$f":"VLOOKUP(O25,所得税!$B$10:$K$410,給与計算!P25+3,TRUE)","v":{"$error":"#N/A"}},null,null,{"$error":"#N/A"},{"$error":"#N/A"},null,0,"○○"]
[18,"○○○",null,null,null,null,null,null,null,0,null,null,0,0,0,null,{"$f":"VLOOKUP(O26,所得税!$B$10:$K$410,給与計算!P26+3,TRUE)","v":{"$error":"#N/A"}},null,null,{"$error":"#N/A"},{"$error":"#N/A"},null,0,"○○○"]
[19,"○○○○",null,null,null,null,null,null,null,0,null,null,0,0,0,null,{"$f":"VLOOKUP(O27,所得税!$B$10:$K$410,給与計算!P27+3,TRUE)","v":{"$error":"#N/A"}},null,null,{"$error":"#N/A"},{"$error":"#N/A"},null,0,"○○○○"]
[20,"○○○○○",null,null,null,null,null,null,null,0,null,null,0,0,0,null,{"$f":"VLOOKUP(O28,所得税!$B$10:$K$410,給与計算!P28+3,TRUE)","v":{"$error":"#N/A"}},null,null,{"$error":"#N/A"},{"$error":"#N/A"},null,0,"○○○○○"]
[null,null,null,null,null,null,null,null,null,{"$f":"SUM(J9:J23)","v":0},{"$f":"SUM(K9:K23)","v":465676},329555,0,{"$f":"SUM(N9:N23)","v":795231},-795231,null,{"$error":"#N/A"},263500,0,{"$error":"#N/A"},{"$error":"#N/A"},null,0]
[]
[]
[null,null,null,null,"＜手順＞"]
[null,null,null,null,"①前月のファイルをコピーし、ファイル名を変える。"]
[null,null,null,null,"②支給日を入力する。"]
[null,null,null,null,"③青色の部分を入力する。"]
[null,null,null,null,"④このシートを打ち出し、金額の確認をする。"]
[null,null,null,null,"⑤明細書作成ボタンをクリックすると、各人の明細が作成される。"]
[null,null,null,null,"⑥各人の明細書を打ち出す。"]
[null,null,null,null,"⑦打ち出した明細書の最終確認をする。"]