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{"sheet":"集計表","index":0,"n_rows":51,"n_cols":29,"rows_kept":51,"cut":false,"hidden":false,"merged":[[0,14,2,21],[0,22,2,28],[0,0,2,6],[0,7,2,9],[0,10,2,13],[3,0,3,12],[4,0,9,3],[4,7,4,10],[5,7,5,10],[6,7,6,10],[7,7,7,10],[4,5,5,5],[25,16,26,16],[23,19,24,19],[23,20,24,20],[10,0,44,3],[10,7,10,10],[11,7,11,10],[12,7,12,10],[13,6,13,8],[13,9,13,10],[17,7,17,10],[22,7,22,10],[18,7,18,10],[14,6,14,8],[14,9,14,10],[20,7,20,10],[21,7,21,10],[16,7,16,10],[19,7,19,10],[15,7,15,10],[23,8,26,9],[23,10,24,10],[28,6,29,7],[13,5,14,5],[23,5,34,5],[31,25,32,25],[31,26,32,26],[31,15,32,15],[23,17,24,17],[23,18,24,18],[27,15,28,15],[25,17,26,17],[25,23,26,23],[25,24,26,24],[27,16,28,16],[27,17,28,17],[27,18,28,18],[27,19,28,19],[25,18,26,18],[27,20,28,20],[25,19,26,19],[25,20,26,20],[25,21,26,21],[25,22,26,22],[23,21,24,21],[23,22,24,22],[23,23,24,23],[23,24,24,24],[25,15,26,15],[33,19,34,19],[33,16,34,16],[33,17,34,17],[32,6,33,7],[33,8,34,10],[33,13,34,13],[31,22,32,22],[31,23,32,23],[31,24,32,24],[31,13,32,13],[30,6,31,7],[31,8,32,10],[29,14,30,14],[29,15,30,15],[29,16,30,16],[33,24,34,24],[33,20,34,20],[25,25,26,25],[33,25,34,25],[33,26,34,26],[33,23,34,23],[37,7,37,10],[38,7,38,10],[39,7,39,10],[40,7,40,10],[41,7,41,10],[29,8,30,10],[24,6,25,7],[25,10,26,10],[25,26,26,26],[25,13,26,13],[25,14,26,14],[23,13,24,13],[23,14,24,14],[26,6,27,7],[27,8,28,10],[27,13,28,13],[27,14,28,14],[23,15,24,15],[23,16,24,16],[29,13,30,13],[31,17,32,17],[31,18,32,18],[29,19,30,19],[29,17,30,17],[29,18,30,18],[31,19,32,19],[44,7,44,10],[27,26,28,26],[29,25,30,25],[29,20,30,20],[31,20,32,20],[29,21,30,21],[29,22,30,22],[27,21,28,21],[29,26,30,26],[27,22,28,22],[27,23,28,23],[27,24,28,24],[27,25,28,25],[29,23,30,23],[29,24,30,24],[35,7,35,10],[36,7,36,10],[33,18,34,18],[48,27,49,28],[46,27,47,28],[46,2,46,5],[4,28,5,28],[13,28,14,28],[23,28,34,28],[9,7,9,10],[23,27,24,27],[25,27,26,27],[27,27,28,27],[29,27,30,27],[31,27,32,27],[33,27,34,27],[33,21,34,21],[33,22,34,22],[23,25,24,25],[23,26,24,26],[42,7,42,10],[43,7,43,10],[33,14,34,14],[31,21,32,21],[31,14,32,14],[31,16,32,16],[33,15,34,15]]}
[null,null,null,null,null,null,null,null,null,null,"年分",null,null,null,"農業所得収支取引月別集計表",null,null,null,null,null,null,null,"この集計表は参考例として作成しておりますので、収支計算に当たってはそれぞれの取引形態に応じて様式を変更していただいても構いません。"]
[]
[]
["科目 　   　　     月別",null,null,null,null,null,null,null,null,null,null,null,null,"１  月","２  月","３  月","４  月","５  月","６  月","７  月","８  月","９  月","１０月","１１月","１２月","小計\n（年間）","決算修正額\n（加算・減算）","決算修正後の金額　","収支内訳書該当番号"]
["収\n\n入",null,null,null,null,"①",null,"現金売上",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N5+O5+P5+Q5+R5+S5+T5+U5+V5+W5+X5+Y5","v":0},null,{"$f":"Z5+AA5","v":0},"①"]
[null,null,null,null,null,null,null,"現金以外の売上",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N6+O6+P6+Q6+R6+S6+T6+U6+V6+W6+X6+Y6","v":0},null,{"$f":"Z6+AA6","v":0}]
[null,null,null,null,null,"②",null,"家事消費\n事業消費",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N7+O7+P7+Q7+R7+S7+T7+U7+V7+W7+X7+Y7","v":0},null,{"$f":"Z7+AA7","v":0},"②"]
[null,null,null,null,null,"③",null,"雑収入",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N8+O8+P8+Q8+R8+S8+T8+U8+V8+W8+X8+Y8","v":0},null,{"$f":"Z8+AA8","v":0},"③"]
[]
[null,null,null,null,null,"④",null,"小計\n（①＋②＋③）",null,null,null,null,null,{"$f":"N5+N6+N7+N8","v":0},{"$f":"O5+O6+O7+O8","v":0},{"$f":"P5+P6+P7+P8","v":0},0,0,0,{"$f":"T5+T6+T7+T8","v":0},{"$f":"U5+U6+U7+U8","v":0},{"$f":"V5+V6+V7+V8","v":0},0,0,0,{"$f":"N10+O10+P10+Q10+R10+S10+T10+U10+V10+W10+X10+Y10","v":0},null,{"$f":"Z10+AA10","v":0},"④"]
["経\n\n\n\n\n\n\n\n\n\n\n\n\n費",null,null,null,null,"⑧",null,"雇人費",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"⑧"]
[null,null,null,null,null,"⑨",null,"小作料・賃借料",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"⑨"]
[null,null,null,null,null,"⑫",null,"利子割引料",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"⑫"]
[null,null,null,null,null,"イ","租税",null,null,"固定資産税\n(農地・納屋等)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"イ"]
[null,null,null,null,null,null,"公課",null,null,"その他",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,null,null,null,"ロ",null,"種苗費",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"ロ"]
[null,null,null,null,null,"ハ",null,"素畜費",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"ハ"]
[null,null,null,null,null,"ニ",null,"肥料費",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"ニ"]
[null,null,null,null,null,"ホ",null,"飼料費",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"ホ"]
[null,null,null,null,null,"ヘ",null,"農具費",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"ヘ"]
[null,null,null,null,null,"ト",null,"農薬衛生費",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"ト"]
[null,null,null,null,null,"チ",null,"諸材料費",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"チ"]
[null,null,null,null,null,"リ",null,"修繕費",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"リ"]
[null,null,null,null,null,"ヌ",null,null,"電\n気\n料",null,"動力",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N24+O24+P24+Q24+R24+S24+T24+U24+V24+W24+X24+Y24","v":0},null,{"$f":"Z24+AA24","v":0},"ヌ"]
[null,null,null,null,null,null,"動",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,null,null,null,null,null,null,null,null,"一般",null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,null,null,null,null,"力",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,null,null,null,null,null,null,"水道代",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,null,null,null,null,"光",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,null,null,null,null,null,null,"ガソリン",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,null,null,null,null,"熱",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,null,null,null,null,null,null,"軽油・灯油",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,null,null,null,null,"費",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,null,null,null,null,null,null,"混合油・オイル",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,null,null,null,null,"ル",null,"作業用衣料費",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N36+O36+P36+Q36+R36+S36+T36+U36+V36+W36+X36+Y36","v":0},null,{"$f":"Z36+AA36","v":0},"ル"]
[null,null,null,null,null,"ヲ",null,"農業共済掛金",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"ヲ"]
[null,null,null,null,null,"ワ",null,"荷造運賃手数料",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"ワ"]
[null,null,null,null,null,"カ",null,"土地改良費",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"カ"]
[null,null,null,null,null,"ヨ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"ヨ"]
[null,null,null,null,null,"タ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"タ"]
[null,null,null,null,null,"レ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"レ"]
[null,null,null,null,null,"ソ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"ソ"]
[null,null,null,null,null,"ツ",null,"雑費",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,"ツ"]
[null,null,null,null,null,"⑬",null,"小　　計\n（イ～ツまでの計）",null,null,null,null,null,{"$f":"N14+N15+N16+N17+N18+N19+N20+N21+N22+N23+N24+N26+N28+N30+N32+N34+N36+N37+N38+N39+N40+N41+N42+N43+N44","v":0},{"$f":"O14+O15+O16+O17+O18+O19+O20+O21+O22+O23+O24+O26+O28+O30+O32+O34+O36+O37+O38+O39+O40+O41+O42+O43+O44","v":0},0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AB14+AB15+AB16+AB17+AB18+AB19+AB20+AB21+AB22+AB23+AB24+AB26+AB28+AB30+AB32+AB34+AB36+AB37+AB38+AB39+AB40+AB41+AB42+AB43+AB44","v":0},"⑬"]
[]
[null,null,"注意",null,null,null,null,"１  経費の科目が分からないものは、経費欄の空欄や雑費に計上してください。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"経費総額\n（⑧＋⑨＋⑫＋⑬）"]
[null,null,null,null,null,null,null,"２  農業用の建物・車両・農機具などで取得価額が１０万円以上のものは『減価償却費』として必要経費に算入できます。減価償却費は収支内訳書にて計算してください。"]
[null,null,null,null,null,null,null,"３  収支内訳書へ転記する際には、「家事消費」の計上を忘れないようにしてください。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB11+AB12+AB13+AB45","v":0}]
[null,null,null,null,null,null,null,"４　経費等の支払のうち、家事用に使用している部分がある場合は、決算修正において家事費相当分を減算してください。"]
[null,null,null,null,null,null,null,"５　記帳・帳簿等の保存制度によりこの集計表だけでなく取引の年月日、内容等を記載した帳簿の備え付けが必要です。"]