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[null,"青色申告簡易帳簿（不動産所得者用）",null,null,null,"上部に「コンテンツの有効化」ボタンが表示された場合には、ボタンをクリックしてマクロを有効にしてご利用下さい。"]
[null,"ご自身で行う、正しい申告をサポートします。"]
[null,"　初めて賃貸経営を始められた方など、具体的な記帳方法や、所得税確定申告書の記入方法に不安がある場合には、ぜひ簡易帳簿による申告サービス（税込33,000円～）をご利用ください。"]
[null,"　簡易帳簿による申告サービスのご案内",null,null,null,"（ダブルクリックするとシートへ移動します）","支払手数料"]
["・基本情報",null,null,null,null,"現金出納帳","水道光熱費"]
[null,"年度",2021,null,null,"収入帳","消耗品費"]
[null,"氏名",null,null,null,"租税公課","広告宣伝費"]
[null,"電話番号",null,null,null,"損害保険料","旅費交通費"]
[null,"メールアドレス",null,null,null,"修繕費","通信費"]
[null,"ご職業",null,null,null,"借入金利子","雑費"]
[null,"ご住所",null,null,null,"地代家賃","固定資産台帳"]
[null,"生年月日",null,null,null,"給料賃金","月別総括集計表"]
["・不動産の情報（賃貸契約書から記載）"]
[null,"番号","不動産の名称","貸家・貸地等の別※１","住宅用・住宅用以外　※２","不動産の所在地 ","賃借人の住所","賃借人の氏名 ","契約期間 （自）","契約期間 （至）","貸付面積 (㎡)","賃貸料\n（月額、円）","保証金・敷金（期末残高）","備考"]
[null,1]
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[]
[null,null,"※１　貸家、貸店舗、アパート、貸マンション、貸間、貸地、駐車場などと記入します。"]
[null,null,"※２　建物の貸付けを行っている場合には、その用途に応じ、住宅用、住宅用以外、店舗併用住宅などと記入します。"]
[]
[null,null,"© 2021 中谷絵理税理士・行政書士事務所 / 中谷賢一",null,null,"support@nakatani.jp"]
[null,null,"https://www.nakatani.jp/",null,null,"045-325-8775"]
[]
[null,null,"この帳簿およびこの帳簿に付随するソフトウエア（以下、「当帳簿ソフトウエア」という。）に関する権利は中谷絵理税理士・行政書士事務所及び中谷賢一（以下「当事務所」といいます。）に帰属します。"]
[null,null,"当帳簿ソフトウエアは個人の方がご自身の確定申告を行うにあたって、私的利用の範囲内において無償で自由にご利用頂けます。"]
[null,null,"当事務所は当帳簿ソフトウエアに関し、明示または黙示であるとを問わず、瑕疵がないこと、特定の目的に適合すること、その他いかなる保証もいたしません。"]
[null,null,"当事務所は、当帳簿ソフトウエアに起因または関連して発生した直接的または間接的損害について、いかなる責任も負わないものとします。"]

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["現金出納帳"]
[]
[{"$f":"基本情報!C6","v":2021},"年","摘要","入金 ",null,"出金",null,"残高"]
["月","日",null,"現金売上 ","その他 ","現金仕入","その他 ",null,null,"事業に関する現金の入出金を記載します。"]
[1,1,"前期より繰越",null,null,null,null,0,null,"最初の行の残高欄には、前期からの繰越金額を入力して下さい。"]
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[null,null,null,null,null,null,null,null,null,"※マクロを有効にしてご利用下さい。"]
[null,null,null,null,null,null,null,null,null,"※「Ctrl+a」で日付順に並び替えます。"]

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["収入帳",{"$f":"基本情報!C6","v":2021},"年","※ご記入上の注意（必ずご一読下さい）"]
[]
["不動産の所在地 ","賃借人の氏名等","契約期間",null,1,"月分",null,2,"月分",null,3,"月分",null,4,"月分",null,5,"月分",null,6,"月分",null,7,"月分",null,8,"月分",null,9,"月分",null,10,"月分",null,11,"月分",null,12,"月分",null,"年間合計",null,"保証金・敷金 ",null,null,"※ご記入上の注意"]
[null,null,"開始","終了","賃貸料 ","礼金・\n権利金等","入金\n年月日 ","賃貸料 ","礼金・\n権利金等","入金\n年月日 ","賃貸料 ","礼金・\n権利金等","入金\n年月日 ","賃貸料 ","礼金・\n権利金等","入金\n年月日 ","賃貸料 ","礼金・\n権利金等","入金\n年月日 ","賃貸料 ","礼金・\n権利金等","入金\n年月日 ","賃貸料 ","礼金・\n権利金等","入金\n年月日 ","賃貸料 ","礼金・\n権利金等","入金\n年月日 ","賃貸料 ","礼金・\n権利金等","入金\n年月日 ","賃貸料 ","礼金・\n権利金等","入金\n年月日 ","賃貸料 ","礼金・\n権利金等","入金\n年月日 ","賃貸料 ","礼金・\n権利金等","入金\n年月日 ","賃貸料 ","礼金・\n権利金等","本年中に返還\nを要しないこととなった額","年末残高",null,"　地代や家賃などの収入すべき時期は、それぞれ次の日とすることになります。"]
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[{"$f":"IF(基本情報!F17=\"\",\"\",基本情報!F17)","v":""},{"$f":"IF(基本情報!H17=\"\",\"\",基本情報!H17)","v":""},{"$f":"IF(基本情報!I17=\"\",\"\",基本情報!I17)","v":""},{"$f":"IF(基本情報!J17=\"\",\"\",基本情報!J17)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,"　（請求があった時に支払うべきものとされているものについては、その請求の日）"]
[{"$f":"IF(基本情報!F18=\"\",\"\",基本情報!F18)","v":""},{"$f":"IF(基本情報!H18=\"\",\"\",基本情報!H18)","v":""},{"$f":"IF(基本情報!I18=\"\",\"\",基本情報!I18)","v":""},{"$f":"IF(基本情報!J18=\"\",\"\",基本情報!J18)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",""]
[{"$f":"IF(基本情報!F19=\"\",\"\",基本情報!F19)","v":""},{"$f":"IF(基本情報!H19=\"\",\"\",基本情報!H19)","v":""},{"$f":"IF(基本情報!I19=\"\",\"\",基本情報!I19)","v":""},{"$f":"IF(基本情報!J19=\"\",\"\",基本情報!J19)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,"例：賃貸契約により９月分の賃貸料を前月末（８月３１日）までに受け取ることとなっている。"]
[{"$f":"IF(基本情報!F20=\"\",\"\",基本情報!F20)","v":""},{"$f":"IF(基本情報!H20=\"\",\"\",基本情報!H20)","v":""},{"$f":"IF(基本情報!I20=\"\",\"\",基本情報!I20)","v":""},{"$f":"IF(基本情報!J20=\"\",\"\",基本情報!J20)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,"→「８月分」の列に記載します。"]
[{"$f":"IF(基本情報!F21=\"\",\"\",基本情報!F21)","v":""},{"$f":"IF(基本情報!H21=\"\",\"\",基本情報!H21)","v":""},{"$f":"IF(基本情報!I21=\"\",\"\",基本情報!I21)","v":""},{"$f":"IF(基本情報!J21=\"\",\"\",基本情報!J21)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,"※家賃等が未収であっても未収賃貸料となるため「８月分」の列に金額を記載します。"]
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[{"$f":"基本情報!C6","v":2021},"年","摘要","金額",null,"合計残高 ",null,"（具体例）"]
["月","日",null,"現金","その他 ",null,null,"賃貸している土地、建物等についての、"]
[1,1,null,null,null,0,null,"・固定資産税"]
[null,null,null,null,null,null,null,"・事業税の納付税額、"]
[null,null,null,null,null,null,null,"・税込経理方式による消費税及び地方消費税"]
[null,null,null,null,null,null,null,"・不動産取得税"]
[null,null,null,null,null,null,null,"・登録免許税"]
[null,null,null,null,null,null,null,"・印紙税などの税金"]
[null,null,null,null,null,null,null,"の納付状況を記載します。"]
[]
[null,null,null,null,null,null,null,"※　所得税及び復興特別所得税（以下「所得税等」といいます。）、相続税、住民税、国民健康保険税、国民年金の保険料、"]
[null,null,null,null,null,null,null,"国税の延滞税・加算税・過怠税、地方税の延滞金・ 加算金、罰金、科料、過料、交通反則金などは必要経費になりません。"]
[]
[null,null,null,null,null,null,null,"※マクロを有効にしてご利用下さい。"]
[null,null,null,null,null,null,null,"※「Ctrl+a」で日付順に並び替えます。"]

{"sheet":"損害保険料","index":4,"n_rows":7,"n_cols":8,"rows_kept":7,"cut":false,"hidden":false,"merged":[[2,2,3,2],[2,3,2,4],[2,5,3,5]]}
["経費帳",null,"損害保険料"]
[]
[{"$f":"基本情報!C6","v":2021},"年","摘要","金額",null,"合計残高 ",null,"（具体例）"]
["月","日",null,"現金","その他 ",null,null,"賃貸している建物などについての火災保険料を記載します。"]
[1,1,null,null,null,0]
[null,null,null,null,null,null,null,"※マクロを有効にしてご利用下さい。"]
[null,null,null,null,null,null,null,"※「Ctrl+a」で日付順に並び替えます。"]

{"sheet":"修繕費","index":5,"n_rows":11,"n_cols":8,"rows_kept":11,"cut":false,"hidden":false,"merged":[[2,3,2,4],[2,5,3,5],[2,2,3,2]]}
["経費帳",null,"修繕費"]
[]
[{"$f":"基本情報!C6","v":2021},"年","摘要","金額",null,"合計残高 ",null,"（具体例）"]
["月","日",null,"現金","その他 ",null,null,"賃貸している建物等についての修繕のための費用を記載します。"]
[1,1]
[null,null,null,null,null,null,null,"※　資産の価額を増したり、使用可能期間を延長したりするような支出は、"]
[null,null,null,null,null,null,null,"原則として 、固定資産台帳に記載し、減価償却を行います。"]
[null,null,null,null,null,null,null,"その場合には、修繕費としては扱いません。"]
[]
[null,null,null,null,null,null,null,"※マクロを有効にしてご利用下さい。"]
[null,null,null,null,null,null,null,"※「Ctrl+a」で日付順に並び替えます。"]

{"sheet":"借入金利子","index":6,"n_rows":8,"n_cols":8,"rows_kept":8,"cut":false,"hidden":false,"merged":[[2,2,3,2],[2,3,2,4],[2,5,3,5]]}
["経費帳",null,"借入金利子"]
[]
[{"$f":"基本情報!C6","v":2021},"年","摘要","金額",null,"合計残高 ",null,"（具体例）"]
["月","日",null,"現金","その他 ",null,null,"賃貸している建物などを取得するための借入金の利子を記載します。"]
[1,1,null,null,null,0,null,"※借入金の返済額のうち元本に相当する部分の金額は必要経費になりません。"]
[]
[null,null,null,null,null,null,null,"※マクロを有効にしてご利用下さい。"]
[null,null,null,null,null,null,null,"※「Ctrl+a」で日付順に並び替えます。"]

{"sheet":"地代家賃","index":7,"n_rows":7,"n_cols":8,"rows_kept":7,"cut":false,"hidden":false,"merged":[[2,2,3,2],[2,3,2,4],[2,5,3,5]]}
["経費帳",null,"地代家賃"]
[]
[{"$f":"基本情報!C6","v":2021},"年","摘要","金額",null,"合計残高 ",null,"（具体例）"]
["月","日",null,"現金","その他 ",null,null,"賃貸している建物、倉庫などの敷地の地代を記載します。"]
[1,1]
[null,null,null,null,null,null,null,"※マクロを有効にしてご利用下さい。"]
[null,null,null,null,null,null,null,"※「Ctrl+a」で日付順に並び替えます。"]

{"sheet":"給料賃金","index":8,"n_rows":8,"n_cols":8,"rows_kept":8,"cut":false,"hidden":false,"merged":[[2,2,3,2],[2,3,2,4],[2,5,3,5]]}
["経費帳",null,"給料賃金"]
[]
[{"$f":"基本情報!C6","v":2021},"年","摘要","金額",null,"合計残高 ",null,"（具体例）"]
["月","日",null,"現金","その他 ",null,null,"賃貸している建物などの管理や賃貸料の集金に従事するために雇用した"]
[1,1,null,null,null,null,null,"使用人（生計を一にする配偶者その他の親族を除きます。）に支払う給料を記載します。"]
[]
[null,null,null,null,null,null,null,"※マクロを有効にしてご利用下さい。"]
[null,null,null,null,null,null,null,"※「Ctrl+a」で日付順に並び替えます。"]

{"sheet":"支払手数料","index":9,"n_rows":11,"n_cols":8,"rows_kept":11,"cut":false,"hidden":false,"merged":[[2,2,3,2],[2,3,2,4],[2,5,3,5]]}
["経費帳",null,"支払手数料"]
[]
[{"$f":"基本情報!C6","v":2021},"年","摘要","金額",null,"合計残高 ",null,"（具体例）"]
["月","日",null,"現金","その他 ",null,null,"賃貸している土地、建物等についての、"]
[1,1,null,null,null,null,null,"・不動産管理会社への管理費の支払い"]
[null,null,null,null,null,null,null,"・税理士、司法書士、弁護士等への支払報酬"]
[null,null,null,null,null,null,null,"・振込手数料の負担額等"]
[null,null,null,null,null,null,null,"を記載します。"]
[]
[null,null,null,null,null,null,null,"※マクロを有効にしてご利用下さい。"]
[null,null,null,null,null,null,null,"※「Ctrl+a」で日付順に並び替えます。"]

{"sheet":"水道光熱費","index":10,"n_rows":7,"n_cols":8,"rows_kept":7,"cut":false,"hidden":false,"merged":[[2,2,3,2],[2,3,2,4],[2,5,3,5]]}
["経費帳",null,"水道光熱費"]
[]
[{"$f":"基本情報!C6","v":2021},"年","摘要","金額",null,"合計残高 ",null,"（具体例）"]
["月","日",null,"現金","その他 ",null,null,"賃貸している建物などにかかる電気・ガス・水道等の料金うち、貸主の負担するものを記載します。"]
[1,1]
[null,null,null,null,null,null,null,"※マクロを有効にしてご利用下さい。"]
[null,null,null,null,null,null,null,"※「Ctrl+a」で日付順に並び替えます。"]

{"sheet":"消耗品費","index":11,"n_rows":12,"n_cols":8,"rows_kept":12,"cut":false,"hidden":false,"merged":[[2,2,3,2],[2,3,2,4],[2,5,3,5]]}
["経費帳",null,"消耗品費"]
[]
[{"$f":"基本情報!C6","v":2021},"年","摘要","金額",null,"合計残高 ",null,"（具体例）"]
["月","日",null,"現金","その他 ",null,null,"賃貸している土地、建物等を管理するための、"]
[1,1,null,null,null,0,null,"・帳簿、文房具などの消耗品購入費"]
[null,null,null,null,null,null,null,"・使用可能期間が１年未満か取得価額が10万円未満の什器備品の購入費"]
[null,null,null,null,null,null,null,"を記載します。"]
[null,null,null,null,null,null,null,"※上記の取得価額が10万円未満であるかどうかは、税込経理方式又は税抜経理"]
[null,null,null,null,null,null,null,"方式に応じ、その適用している方式により算定した金額によります。"]
[]
[null,null,null,null,null,null,null,"※マクロを有効にしてご利用下さい。"]
[null,null,null,null,null,null,null,"※「Ctrl+a」で日付順に並び替えます。"]

{"sheet":"広告宣伝費","index":12,"n_rows":9,"n_cols":8,"rows_kept":9,"cut":false,"hidden":false,"merged":[[2,2,3,2],[2,3,2,4],[2,5,3,5]]}
["経費帳",null,"広告宣伝費"]
[]
[{"$f":"基本情報!C6","v":2021},"年","摘要","金額",null,"合計残高 ",null,"（具体例）"]
["月","日",null,"現金","その他 ",null,null,"賃貸している建物・マンション・駐車場等の空きをうめるための"]
[1,1,null,null,null,null,null,"・広告宣伝のための費用"]
[null,null,null,null,null,null,null,"を記載します。"]
[]
[null,null,null,null,null,null,null,"※マクロを有効にしてご利用下さい。"]
[null,null,null,null,null,null,null,"※「Ctrl+a」で日付順に並び替えます。"]

{"sheet":"旅費交通費","index":13,"n_rows":7,"n_cols":8,"rows_kept":7,"cut":false,"hidden":false,"merged":[[2,2,3,2],[2,3,2,4],[2,5,3,5]]}
["経費帳",null,"旅費交通費"]
[]
[{"$f":"基本情報!C6","v":2021},"年","摘要","金額",null,"合計残高 ",null,"（具体例）"]
["月","日",null,"現金","その他 ",null,null,"・賃貸する物件や管理会社へ出向くための交通費を記載します。"]
[1,1]
[null,null,null,null,null,null,null,"※マクロを有効にしてご利用下さい。"]
[null,null,null,null,null,null,null,"※「Ctrl+a」で日付順に並び替えます。"]

{"sheet":"通信費","index":14,"n_rows":8,"n_cols":8,"rows_kept":8,"cut":false,"hidden":false,"merged":[[2,2,3,2],[2,3,2,4],[2,5,3,5]]}
["経費帳",null,"通信費"]
[]
[{"$f":"基本情報!C6","v":2021},"年","摘要","金額",null,"合計残高 ",null,"（具体例）"]
["月","日",null,"現金","その他 ",null,null,"・管理会社への電話代を記載します。"]
[1,1,null,null,null,0,null,"・賃貸する物件に係る契約書等の文書を郵送するための費用を記載します。"]
[]
[null,null,null,null,null,null,null,"※マクロを有効にしてご利用下さい。"]
[null,null,null,null,null,null,null,"※「Ctrl+a」で日付順に並び替えます。"]

{"sheet":"雑費","index":15,"n_rows":6,"n_cols":8,"rows_kept":6,"cut":false,"hidden":false,"merged":[[2,2,3,2],[2,3,2,4],[2,5,3,5]]}
["経費帳",null,"雑費"]
[]
[{"$f":"基本情報!C6","v":2021},"年","摘要","金額",null,"合計残高 ",null,"業務上の費用で他の経費に当てはまらない経費を記載します。"]
["月","日",null,"現金","その他 "]
[1,1,null,null,null,null,null,"※マクロを有効にしてご利用下さい。"]
[null,null,null,null,null,null,null,"※「Ctrl+a」で日付順に並び替えます。"]

{"sheet":"固定資産台帳","index":16,"n_rows":15,"n_cols":16,"rows_kept":15,"cut":false,"hidden":false,"merged":[[2,1,2,4],[2,9,2,10],[3,1,3,4],[3,9,3,10],[4,1,4,4],[4,9,4,10],[6,8,6,9],[6,10,6,11],[6,12,6,13],[6,0,7,0],[6,1,7,1],[6,2,7,2],[6,3,7,3],[6,4,6,6],[6,7,7,7]]}
["固定資産台帳"]
[]
["名称",null,null,null,null,null,null,null,null,"取得年月日 ",null,null,"償却方法 "]
["番号 ",null,null,null,null,null,null,null,null,"所在",null,null,"償却率 "]
["種類 ",null,null,null,null,null,null,null,null,"耐用年数 "]
[]
["年","月","日","摘要","取得 ",null,null,"償却額","異動",null,"現在",null,"備考",null,null,"固定資産の取得・移動状況を記載します。"]
[null,null,null,null,"数量 ","単価","金額",null,"数量 ","金額","数量 ","金額","事業専用\n割合 ","必要経費\n算入額 ",null,"減価償却費の必要経費算入額を計算します。"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"※固定資産が複数ある場合、このシートを複製してご利用下さい。"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"※対象となる年の必要経費算入額（複数の固定資産ある場合にはそれぞれの合計額）を"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"　月別総括集計表（減価償却費）の決算修正（修正金額）欄にご記入下さい。"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ご自身で行う、正しい申告をサポートします。"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"新たに賃貸物件を取得された場合など、建物の取得価額の計算や減価償却費の計算方法がご不明の場合には、"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ぜひ簡易簿記による申告サービス（税込33,000円～）をご利用ください。"]

{"sheet":"月別総括集計表","index":17,"n_rows":24,"n_cols":18,"rows_kept":24,"cut":false,"hidden":false,"merged":[[23,0,23,1],[1,0,2,1],[1,2,1,14],[1,15,1,16],[1,17,2,17],[3,0,6,0],[7,0,20,0],[21,0,21,1],[22,0,22,1]]}
["月別総括集計表",null,{"$f":"基本情報!C6","v":2021},"年"]
[null,null,"月別",null,null,null,null,null,null,null,null,null,null,null,null,"決算修正",null,"備考"]
[null,null,"１月","２月","３月","４月","５月","６月","７月","８月","９月","１０月","１１月","１２月","計","修正金額","修正後の額"]
["収入金額","賃借料",{"$f":"収入帳!E25","v":0},{"$f":"収入帳!H25","v":0},{"$f":"収入帳!K25","v":0},{"$f":"収入帳!N25","v":0},{"$f":"収入帳!Q25","v":0},{"$f":"収入帳!T25","v":0},{"$f":"収入帳!W25","v":0},{"$f":"収入帳!Z25","v":0},{"$f":"収入帳!AC25","v":0},{"$f":"収入帳!AF25","v":0},{"$f":"収入帳!AI25","v":0},{"$f":"収入帳!AL25","v":0},{"$f":"SUM(C4:N4)","v":0},null,{"$f":"O4+P4","v":0}]
[null,"礼金・権利金\n更新料",{"$f":"収入帳!F25","v":0},{"$f":"収入帳!I25","v":0},{"$f":"収入帳!L25","v":0},{"$f":"収入帳!O25","v":0},{"$f":"収入帳!R25","v":0},{"$f":"収入帳!U25","v":0},{"$f":"収入帳!X25","v":0},{"$f":"収入帳!AA25","v":0},{"$f":"収入帳!AD25","v":0},{"$f":"収入帳!AG25","v":0},{"$f":"収入帳!AJ25","v":0},{"$f":"収入帳!AM25","v":0},{"$f":"SUM(C5:N5)","v":0},null,{"$f":"O5+P5","v":0}]
[null,"その他",null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,"計",{"$f":"SUM(C4:C6)","v":0},{"$f":"SUM(D4:D6)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(O4:O6)","v":0},{"$f":"SUM(P4:P6)","v":0},{"$f":"SUM(Q4:Q6)","v":0}]
["必要経費","租税公課",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C8:N8)","v":0},null,0]
[null,"損害保険料",0,0,0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,"修繕費",0,0,0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,"減価償却費",0,0,0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,"借入金利子",0,0,0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,"地代家賃",0,0,0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,"給料賃金",0,0,0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,"支払手数料",0,0,0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,"水道光熱費",0,0,0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,"消耗品費",0,0,0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,"広告宣伝費",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C18:N18)","v":0},null,0]
[null,"貸倒金",0,0,0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,"その他の経費",0,0,0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,"計",{"$f":"SUM(C8:C20)","v":0},{"$f":"SUM(D8:D20)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(O8:O20)","v":0},0,{"$f":"SUM(Q8:Q20)","v":0}]
["差引金額",null,{"$f":"C7-C21","v":0},{"$f":"D7-D21","v":0},{"$f":"E7-E21","v":0},0,0,0,0,0,0,0,0,0,{"$f":"O7-O21","v":0},0,0]
["専従者給与",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C23:N23)","v":0},null,{"$f":"O23+P23","v":0}]
["差引　青色申告特別控除前の所得金額",null,{"$f":"C22-C23","v":0},{"$f":"D22-D23","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0]

{"sheet":"簡易帳簿による申告サービスのご案内","index":18,"n_rows":76,"n_cols":7,"rows_kept":76,"cut":false,"hidden":false,"merged":[]}
[null,"簡易帳簿による申告サービスのご案内"]
[null,"ご自身で行う、正しい申告をサポートします。"]
[]
[null,"（対象となる方）"]
[null,"簡易帳簿による申告サービスは、例えば、"]
[null,"・賃貸経営の規模が小規模であるため、今後できる限り自分で申告をおこないたい。"]
[null,"・しかし、賃貸経営を始めたばかりであるため、記帳の方法に不安がある。"]
[null,"・所得税の確定申告書を作成するのがはじめてなので、自分の場合の具体的な記入方法がわからない。"]
[null,"・サラリーマンであるため会社の業務が忙しく、確定申告書の作成・提出のための時間がとれない。"]
[null,"・賃貸物件を新規に取得したが、土地と建物を一括して取得したため、建物の取得価額の計算がわからない。"]
[null,"・減価償却費の計算など、経理特有の事柄の処理に不安がある。正しいかどうか心配である。"]
[null,"・ある支払を不動産経営の経費に含めてよいのかどうかがわからない。"]
[null,"・賃貸用物件を売却したが、確定申告書の作成方法がわからない。"]
[null,"・青色申告特別控除（１０万円）を受けたいが、そのために会計ソフトの代金が毎年（毎月）発生するのを避けたい。"]
[null,"・会計ソフトを使うために必要な複式簿記を学習する時間がない。"]
[null,"・毎年の申告内容はほぼ同じであるたため、基本的には自分で申告を行いたい。"]
[null,"・税理士事務所への依頼は、賃貸経営を開始した年や、賃貸物件を取得・売却した年など、特殊な処理が必要な年のみとしたい。"]
[]
[null,"という方を対象とするサービスです。"]
[]
[null,"（サービスの内容）"]
[null,"当簡易帳簿にご記帳を頂き、また、記帳のもととなる請求書・領収書などの書類をお送り頂いた上で、弊事務所にて、"]
[null,"・ご記帳頂いた簡易帳簿のチェック及び修正"]
[null,"・所得税確定申告書の作成及び申告"]
[null,"・修正後の簡易帳簿および申告を行った所得税確定申告書（控）のご返却"]
[null,"を行います。"]
[]
[null,"（メリット）"]
[null,"・税理士事務所が記帳内容のチェックおよび申告書の作成を行いますので、"]
[null,"　思い込みやミスにより、間違った申告を行ってしまうことを防ぐことができます。"]
[null,"・ご返却した簡易帳簿や申告書の内容を、翌年以降の申告の参考にすることができます。"]
[null,"・青色申告の届出をその届出の期限までに行っている方が、青色申告簡易帳簿に記帳を行った場合、"]
[null,"　青色申告特別控除（１０万円の所得控除）を受けることができます。"]
[null,"・EXCELに記帳するため、会計ソフトの利用代金（通常、毎年２万円程度）がかかりません。"]
[null,"・複式簿記の知識が不要です。"]
[null,"・賃貸経営を開始した年や、賃貸物件を取得・売却した年など、特殊な処理が必要な年のみご依頼頂くことができます。"]
[]
[null,"（料金の概算）"]
[null,"例：小規模な（８戸または８室以内程度の）不動産の賃貸をおこなっている方で、"]
[null,"不動産所得以外に給与所得又は公的年金による所得のみがある方、又は不動産所得以外の所得がない方の場合"]
[]
[null,"項目",null,null,"入力欄","備考"]
[null,"賃貸物件の戸数または部屋数",null,null,1,"戸または部屋"]
[null,"上記のうち、今期中に取得した物件の数",null,null,0,"戸または部屋"]
[null,"勤務先の数",null,null,0,"（給与所得なしの場合は0)"]
[null,"公的年金の有無",null,null,false,"(公的年金がある場合はチェック)"]
[null,"料金の概算",null,null,{"$f":"IF(E43<=0,\"\",IF(E44>E43,\"\",(20000+10000*E43+15000*E44+E45*10000+E46*10000)*1.1))","v":33000},{"$f":"IF(E43<=0,\"\",IF(E44>E43,\"取得した物件数より賃貸物件数が少なくなっています。\",\"円（税込）\"))","v":"円（税込）"}]
[]
[null,"※上記は料金の概算です。"]
[null,"※賃貸物件の譲渡がある場合は譲渡所得となります。料金につきましては、別途お問い合わせ下さい。"]
[null,"※事業的規模（５棟１０室以上）による不動産賃貸の場合には、複式簿記による記帳をおすすめしております。"]
[null,"※料金は改定される場合があります。料金の詳細は次のURLをご確認下さい。",null,null,null,null,"https://www.nakatani.jp/fee7.html"]
[]
[null,"（お問い合わせ・ご依頼の方法）"]
[null,"お問い合わせ・ご依頼はメール・お電話にてお願い致します。"]
[null,"お申込みの際には、「簡易帳簿による申告サービス」をご希望する旨をご連絡下さい。"]
[]
[null,"メール","support@nakatani.jp"]
[null,"お電話","045-325-8775",null,"（平日９時から１７時まで）"]
[]
[null,"（業務の流れ）"]
[null,"１．WEB面談・来所面談又はお電話（お客様のご希望により選択可能です）により、お客様のご相談内容の確認を行います。"]
[null,"２．ご相談内容を確認後、御見積書をお送り致します。"]
[null,"３．お見積内容をご確認頂き、お申し込みを頂いた場合には、書類整理用クリアファイルを郵送にてお送り致します。"]
[null,"　※初めてお申込みのお客様に限り、手付金として3万円以上の金額を申し受けております。"]
[null,"４．簡易帳簿にご記入をお願いいたします。記入が終わった領収書は、書類整理用クリアファイルに入れてください。"]
[null,"　※源泉徴収票などの申告に必要な書類も書類整理用クリアファイルに入れてください。"]
[null,"５．簡易帳簿の記帳が終わりましたら、簡易帳簿をメール添付にてお送り下さい。"]
[null,"６．書類保管用クリアファイルを弊事務所宛にご郵送ください。"]
[null,"　※ご希望により、スキャンした書類をアップロード頂く方法でも対応可能です。"]
[null,"７．当事務所にて簡易帳簿のチェックおよび修正、確定申告書の作成および電子申告を行います。"]
[null,"　※必要に応じてメールあるいはお電話でのご質問や、追加での資料のご提出をお願いする場合がございます。"]
[null,"　　正しい申告に必要な事柄ですので、ご協力をお願い致します。"]
[null,"８．申告が完了しましたら、確定申告書の控および記入済みの簡易帳簿をメール添付にてお送りいたします。"]
[null,"９．書類整理用クリアファイルを郵送にてご返却いたします。"]
[null,"１０.申告が完了しました時点で残額をご請求させていただきます。請求金額は３月末日までに指定口座にお振込みください。"]