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{"sheet":"1．作成に係る計算表","index":0,"n_rows":26,"n_cols":23,"rows_kept":26,"cut":false,"hidden":false,"merged":[[24,2,24,10],[11,2,14,2],[11,1,22,1],[15,2,15,10],[16,2,16,10],[17,2,17,10],[18,2,18,10],[19,2,19,10],[20,2,20,10],[21,2,21,10],[22,2,22,10],[23,1,23,10],[11,3,11,10],[12,3,12,10],[16,11,16,15],[15,16,15,25],[16,16,16,25],[17,11,17,15],[15,11,15,15],[23,11,23,15],[23,16,23,25],[19,16,19,25],[22,11,22,15],[19,11,19,15],[21,11,21,15],[21,16,21,25],[20,11,20,15],[25,16,25,20],[25,21,25,25],[10,1,10,10],[10,11,10,15],[25,11,25,15],[25,1,25,10],[24,11,24,15],[24,16,24,25],[20,16,20,25],[22,16,22,25],[10,16,10,25],[11,11,11,15],[17,16,17,25],[18,11,18,15],[18,16,18,25],[14,11,14,15],[8,1,8,7],[8,8,8,12],[8,13,8,25],[14,3,14,10],[13,16,13,25],[12,11,12,15],[12,16,12,25],[13,11,13,15],[14,16,14,25],[11,16,11,25],[13,3,13,10],[0,0,0,8],[0,9,0,17],[7,1,7,7],[7,8,7,12],[7,13,7,25],[1,0,1,25],[5,8,5,12],[5,13,5,25],[6,8,6,12],[6,13,6,25],[2,22,2,24],[5,1,5,7],[6,1,6,7],[0,19,0,21],[2,17,2,21]]}
["STEP①：下記の計算表の作成する。",null,null,null,null,null,null,null,null,"STEP②：共同取組配分方法の選択→",null,null,null,null,null,null,null,null,null,"均等割"]
["収支状況報告書作成に係る計算表"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"集落協定"]
["１　交付金に係る配分額及び共同取組活動の支出額"]
["（１）配分総額"]
[null,null,null,null,null,null,null,null,"総  額（円）",null,null,null,null,"配分等の基礎"]
[null,"①個人配分分"]
[null,"②共同取組活動分"]
[null,"③合計",null,null,null,null,null,null,{"$f":"SUM(I7:M8)","v":0}]
["（２）共同取組活動支出額"]
[null,"支出項目",null,null,null,null,null,null,null,null,null,"支出額（円）",null,null,null,null,"備考"]
[null,"⑤共同取組活動費","④役員報酬等","役員報酬"]
[null,null,null,"日当"]
[null,null,null,"その他手当等"]
[null,null,null,"④合計額",null,null,null,null,null,null,null,{"$f":"SUM(L12:P14)","v":0}]
[null,null,"共同作業経費"]
[]
[]
[]
[]
[]
[]
[]
[null,"⑤共同取組活動費合計額（④を含む）",null,null,null,null,null,null,null,null,null,{"$f":"L15+SUM(L16:P23)","v":0},null,null,null,null,"内訳："]
[null,"⑥","⑤のうち、必要経費に該当しない経費の合計額",null,null,null,null,null,null,null,null,0]
[null,"残（積立・繰越）額",null,null,null,null,null,null,null,null,null,0,null,null,null,null,"過年残（積立）額累計"]

{"sheet":"２．参加者別明細","index":1,"n_rows":88,"n_cols":36,"rows_kept":88,"cut":false,"hidden":false,"merged":[[0,0,0,9],[0,11,0,18],[0,32,0,33],[0,26,0,27],[0,28,0,29],[0,30,0,31]]}
["STEP③：参加者別に個人配分額、日当等受領額、共同取組割当の適用の有無を入力する。",null,null,null,null,null,null,null,null,null,null,"STEP④：端数がある場合は端数調整額を入力",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STEP⑤減価償却資産取得額を入力→",null,null,null,"STEP⑥原価償却費を入力→",null,null,null,null,"STEP⑦：協定参加者別シートへ移動"]
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["No","参加者氏名\n↓","個人配分額\n↓","協定農用地の有無\n（共同取組割当の適用）\n※協定農用地に係る農業者は「有」を選択\n↓","共同取組割当額","日当等受領額\n↓","共同取組支出額","必要経費に該当しない支出額","原価償却資産取得費","原価償却費",null,"個人配分額順位","共同(均等割）\n端数切捨","端数調整↓","共同(面積割）\n端数切捨","端数調整↓","個人配分割合","共同支出額\n(均等割）端数切捨","端数調整↓","共同支出額\n(面積割）端数切捨","端数調整↓","経費以外\n支出額（均等割）","端数調整↓","経費以外\n支出額（面積割）","端数調整↓",null,"減価償却資産取得額（均等割）","端数調整↓","減価償却資産取得額（面積割）","端数調整↓","減価償却費（均等割）","端数調整↓","減価償却費（面積割）","端数調整↓"]
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{"sheet":"３．収支状況報告書","index":2,"n_rows":103,"n_cols":15,"rows_kept":103,"cut":false,"hidden":false,"merged":[[8,10,8,12],[14,11,15,11],[10,11,10,12],[12,13,15,13],[14,6,15,6],[12,12,14,12],[14,10,15,10],[12,0,15,0],[12,1,15,1],[12,6,12,11],[12,2,12,5],[13,2,13,4],[13,6,13,9],[3,0,3,13],[4,0,4,13],[6,10,6,11],[0,1,0,3],[1,12,1,13],[0,4,0,6]]}
[null,"STEP⑧：代表者名及び該当行政区を入力する。",null,null,"STEP⑨：申告対象年を入力する。→",null,null,"令和",5,"STEP⑩：印刷する。"]
[null,null,null,null,null,null,null,null,null,null,null,null,"2023-12-31"]
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["確定申告に係る中山間地域等直接支払交付金収支状況報告書"]
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[null,"STEP⑨：","印刷開始No（報告書のNoを入力）",null,null,"→",1,"※連番で3名分が出力されます。"]
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[]
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[]
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["行番号",2,3,4,5,6,7,8,9,10,11,12,13,14]

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["減価償却費の計算",null,null,"平成19年4月1日以後取得（定額法）"]
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[36,2000000,"×",0.14299999999999999,"＝",286000,"×",12,"＝",286000,"×",1,"＝",286000,93334,4]
[37,2000000,"×",0.14299999999999999,"＝",286000,"×",4,"＝",95333,"×",1,"＝",93333,1,0]
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[45,0,"×",0.14299999999999999,"＝",0,"×",0,"＝",0,"×",1,"＝",0,0,0]
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[44,2.3E-2]
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["収支状況報告書作成に係る計算表"]
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["１　交付金に係る配分額及び共同取組活動の支出額"]
["（１）配分総額"]
[null,null,null,null,null,null,null,null,"総  額（円）",null,null,null,null,"配分等の基礎"]
[null,"①個人配分分",null,null,null,null,null,null,330000,null,null,null,null,"交付金の５０％を面積で按分"]
[null,"②共同取組活動分",null,null,null,null,null,null,660000,null,null,null,null,"交付金の５０％を均等割りで按分\n（早期交付分330,000含む）"]
[null,"③合計",null,null,null,null,null,null,{"$f":"SUM(I6:M7)","v":990000}]
["（２）共同取組活動支出額"]
[null,"支出項目",null,null,null,null,null,null,null,null,null,"支出額（円）",null,null,null,null,"備考"]
[null,"⑤共同取組活動費","④役員報酬等","役員報酬",null,null,null,null,null,null,null,50000,null,null,null,null,"会長20,000×1名、役員10,000×3名"]
[null,null,null,"日当",null,null,null,null,null,null,null,50000,null,null,null,null,"作業日当　5,000円×10名"]
[null,null,null,"その他手当等"]
[null,null,null,"④合計額",null,null,null,null,null,null,null,{"$f":"SUM(L11:P13)","v":100000}]
[null,null,"鳥獣害防止対策費",null,null,null,null,null,null,null,null,150000,null,null,null,null,"防護柵資材代"]
[null,null,"水路・農道等の管理費",null,null,null,null,null,null,null,null,50000,null,null,null,null,"水路補修資材代"]
[null,null,"共同利用機械購入費",null,null,null,null,null,null,null,null,660000,null,null,null,null,"乗用草刈機　１台　共同所有"]
[]
[]
[]
[]
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[null,"⑤共同取組活動費合計額（④を含む）",null,null,null,null,null,null,null,null,null,{"$f":"L14+SUM(L15:P22)","v":960000},null,null,null,null,"内訳：過年度積立分30万円\n　　　29年度分66万円"]
[null,"⑥","⑤のうち、必要経費に該当しない経費の合計額"]
[null,"残（積立・繰越）額",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"過年残（積立）額累計"]

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[null,null,null,null,null,null,null,null,null,null,null,null,"平成　　　年　　　月　　　日"]
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["確定申告に係る中山間地域等直接支払交付金収支状況報告書"]
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[null,null,null,null,null,null,null,null,null,"集落協定名","●●集落協定"]
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[null,null,null,null,null,null,null,null,null,"集落協定代表者","●●　●●",null,null,"㊞"]
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[null,null,null,null,null,null,null,null,null,"該当行政区名","●●町","　●●"]
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[null,null,"個人配分分","共同取組活動分","合計\n（①＋②）","②のうち個人が受領した額",null,"必要経費に該当しない支出額","減価償却資産\nの取得金額","差引計\n（⑤-⑥-⑦）",null,null,"（③-⑩＋④）"]
["集落合計",null,"円","円","円","円","円","円","円","円","円","円","円"]
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[1,"○○　太郎",60000,132000,{"$f":"IF(C18=\"\",\"\",C18+D18)","v":192000},30000,192000,null,132000,{"$f":"IF(G18=\"\",\"\",G18-H18-I18)","v":60000},12584,{"$f":"IF(G18=\"\",\"\",J18+K18)","v":72584},{"$f":"IF(G18=\"\",\"\",E18-L18+F18)","v":149416}]
[2,"□□　二郎",70000,132000,202000,20000,192000,null,132000,60000,12584,72584,{"$f":"IF(G19=\"\",\"\",E19-L19+F19)","v":149416}]
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