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{"sheet":"算定シート（ブランク）","index":0,"n_rows":77,"n_cols":28,"rows_kept":77,"cut":false,"hidden":false,"merged":[[70,4,71,4],[72,4,75,4],[37,8,38,8],[37,9,37,12],[37,13,38,13],[37,14,38,14],[37,15,37,16],[37,17,38,17],[36,20,38,20],[36,21,38,21],[1,1,1,26],[36,2,38,2],[36,3,38,3],[36,4,38,4],[36,5,38,5],[36,6,38,6],[36,7,38,7],[36,8,36,13],[36,14,36,17],[36,18,38,18],[36,22,38,22],[36,23,38,23],[36,24,36,25],[36,26,38,26],[37,24,38,24],[37,25,38,25]]}
[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,"（別紙２）"]
[null,"社会福祉充実残額算定シート"]
[]
[null,"１．「活用可能な財産の算定」"]
[]
[null,null,"項目","金額",null,null,"手入力（必須入力）するセルです（※「社会福祉法人の財務諸表等電子開示システム」搭載版では、他シートを参照するための計算式が設定されていますので、手入力は不要となります。）"]
[null,null,"資産（a）"]
[null,null,"負債（ｂ）",null,null,null,"計算式が設定されており、入力することはできません。"]
[null,null,"基本金（ｃ）"]
[null,null,"国庫補助金等特別積立金（ｄ）",null,null,null,"手入力するセルです。（不明の場合は、記載要領に従って入力してください）"]
[null,null,"合計（a－ｂ－ｃ－ｄ）",{"$f":"D7-D8-D9-D10","v":0}]
[null,null,null,null,null,null,"合計額を算出するための計算式が設定されており、入力することはできません。"]
[null,"２．「社会福祉法に基づく事業に活用している不動産等」"]
[]
[null,null,"（１）財産目録における貸借対照表価額"]
[null,null,"合計（a）"]
[]
[null,null,"（２）対応負債"]
[null,null,"項目","金額"]
[null,null,"１年以内返済予定設備資金借入金"]
[null,null,"１年以内返済予定リース債務"]
[null,null,"設備資金借入金"]
[null,null,"リース債務"]
[null,null,"合計（ｂ）",{"$f":"SUM(D20:D23)","v":0}]
[]
[null,null,"（３）合計"]
[null,null,"項目","金額"]
[null,null,"財産目録合計（a）",{"$f":"D16","v":0}]
[null,null,"対応負債合計（ｂ）",{"$f":"D24","v":0}]
[null,null,"対応基本金（ｃ）",{"$f":"D9","v":0}]
[null,null,"国庫補助金等特別積立金（ｄ）",{"$f":"D10","v":0}]
[null,null,"合計（a－ｂ－ｃ－ｄ）",{"$f":"MAX(D28-D29-D30-D31, 0)","v":0}]
[]
[null,"３．「再取得に必要な財産」"]
[]
[null,null,"（１）将来の建替費用",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"（２）大規模修繕に必要な費用"]
[null,null,"財産の名称等","取得年度","建設時延べ床面積\n（少数点以下第４位を四捨五入）","建設時自己資金","大規模修繕実績額","減価償却累計額","建設単価等上昇率",null,null,null,null,null,"自己資金比率",null,null,null,"合計額",null,"減価償却累計額\n（a）","一般的大規模修繕\n費用比率\n（b）","大規模修繕実績額","合計額①","※大規模修繕額が不明な場合",null,"合計額\n（①、②のいずれか）"]
[null,null,null,null,null,null,null,null,"①建設工事費\nデフレーター","②１㎡当たり単価上昇率",null,null,null,"①、②のいずれか\n高い方の率","③一般的自己\n資金比率","④建設時自己資金比率",null,"③、④のいずれか\n高い方の率",null,null,null,null,null,null,"貸借対照表価額\n（c）","合計額②\n（（a×b）×\nc/（a＋c））"]
[null,null,null,null,null,null,null,null,null,"一般的１㎡当たり\n単価（a）","当該建物の建設時の取得価額（b）","建設時延べ床\n面積（c）","a/（b/c）",null,null,"建設時自己資金\n（d）","d/b"]
[null,null,null,null,null,null,null,null,{"$f":"IF(D40<>\"\", VLOOKUP(D40,'テーブル（デフレーター）'!$A$3:$C$118,3,TRUE), \"-\")","v":"-"},250000,null,{"$f":"IF(E40<>\"\", E40, \"-\")","v":"-"},{"$f":"IFERROR(ROUND(J40/(K40/L40),3), \"-\")","v":"-"},{"$f":"IF(M40=\"-\",I40,IF(AND(I40<>\"-\", M40<>\"-\"), MAX(I40,M40), \"-\"))","v":"-"},0.22,{"$f":"IF(F40<>\"\", F40, \"-\")","v":"-"},{"$f":"IFERROR(ROUNDUP(P40/K40,3), \"-\")","v":"-"},{"$f":"IF(Q40=\"-\",O40,IF(AND(O40<>\"-\", Q40<>\"-\"), MAX(O40,Q40), \"-\"))","v":0.22},{"$f":"IF(H40=\"\",\"-\",IFERROR(ROUNDDOWN(H40*N40*R40,0), \"-\"))","v":"-"},null,{"$f":"IF(H40<>\"\",H40,\"-\")","v":"-"},0.3,{"$f":"IF(G40<>\"\", G40, \"-\")","v":"-"},{"$f":"IFERROR( IF((U40*V40)-W40 < 0, 0, ROUNDDOWN((U40*V40)-W40, 0)), \"-\")","v":"-"},null,{"$f":"IFERROR(ROUNDDOWN((U40*V40) * (Y40/(U40+Y40)), 0), \"-\")","v":"-"},{"$f":"IFERROR(ROUNDDOWN(IF(X40 = \"-\", Z40, X40), 0), \"-\")","v":"-"}]
[null,null,null,null,null,null,null,null,{"$f":"IF(D41<>\"\", VLOOKUP(D41,'テーブル（デフレーター）'!$A$3:$C$118,3,TRUE), \"-\")","v":"-"},250000,null,{"$f":"IF(E41<>\"\", E41, \"-\")","v":"-"},{"$f":"IFERROR(ROUND(J41/(K41/L41),3), \"-\")","v":"-"},{"$f":"IF(M41=\"-\",I41,IF(AND(I41<>\"-\", M41<>\"-\"), MAX(I41,M41), \"-\"))","v":"-"},0.22,{"$f":"IF(F41<>\"\", F41, \"-\")","v":"-"},{"$f":"IFERROR(ROUNDUP(P41/K41,3), \"-\")","v":"-"},{"$f":"IF(Q41=\"-\",O41,IF(AND(O41<>\"-\", Q41<>\"-\"), MAX(O41,Q41), \"-\"))","v":0.22},{"$f":"IF(H41=\"\",\"-\",IFERROR(ROUNDDOWN(H41*N41*R41,0), \"-\"))","v":"-"},null,{"$f":"IF(H41<>\"\",H41,\"-\")","v":"-"},0.3,{"$f":"IF(G41<>\"\", G41, \"-\")","v":"-"},{"$f":"IFERROR( IF((U41*V41)-W41 < 0, 0, ROUNDDOWN((U41*V41)-W41, 0)), \"-\")","v":"-"},null,{"$f":"IFERROR(ROUNDDOWN((U41*V41) * (Y41/(U41+Y41)), 0), \"-\")","v":"-"},{"$f":"IFERROR(ROUNDDOWN(IF(X41 = \"-\", Z41, X41), 0), \"-\")","v":"-"}]
[null,null,null,null,null,null,null,null,{"$f":"IF(D42<>\"\", VLOOKUP(D42,'テーブル（デフレーター）'!$A$3:$C$118,3,TRUE), \"-\")","v":"-"},250000,null,"-",{"$f":"IFERROR(ROUND(J42/(K42/L42),3), \"-\")","v":"-"},"-",0.22,"-","-",0.22,"-",null,"-",0.3,"-","-",null,"-","-"]
[null,null,null,null,null,null,null,null,{"$f":"IF(D43<>\"\", VLOOKUP(D43,'テーブル（デフレーター）'!$A$3:$C$118,3,TRUE), \"-\")","v":"-"},250000,null,"-",{"$f":"IFERROR(ROUND(J43/(K43/L43),3), \"-\")","v":"-"},"-",0.22,"-","-",0.22,"-",null,"-",0.3,"-","-",null,"-","-"]
[null,null,null,null,null,null,null,null,{"$f":"IF(D44<>\"\", VLOOKUP(D44,'テーブル（デフレーター）'!$A$3:$C$118,3,TRUE), \"-\")","v":"-"},250000,null,"-",{"$f":"IFERROR(ROUND(J44/(K44/L44),3), \"-\")","v":"-"},"-",0.22,"-","-",0.22,"-",null,"-",0.3,"-","-",null,"-","-"]
[null,null,"合計",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(S40:S44)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(AA40:AA44)","v":0}]
[null,null,"※　割合は小数点第4位四捨五入。"]
[null,null,"※  行が不足する場合は適宜追加すること。"]
[]
[null,null,"（３）設備・車輌等の更新に必要な費用"]
[null,null,"合計"]
[]
[null,null,"（４）合計"]
[null,null,"項目","金額"]
[null,null,"将来の建替費用",{"$f":"S45","v":0}]
[null,null,"大規模修繕に必要な費用",{"$f":"AA45","v":0}]
[null,null,"設備・車輌等の更新に必要な費用",{"$f":"D50","v":0}]
[null,null,"合計",{"$f":"SUM(D54:D56)","v":0}]
[]
[null,"４．「必要な運転資金」"]
[]
[null,null,"項目","金額",null,"月数","合計額"]
[null,null,"年間事業活動支出",null,12,3,{"$f":"IFERROR(ROUNDDOWN(D62/E62*F62,0), \"-\")","v":0}]
[]
[null,"５．「計算の特例」"]
[]
[null,null,"項目","金額",null,"月数","合計額"]
[null,null,"年間事業活動支出",{"$f":"IF(D62=\"\",\"-\", IF((D57 + G62) > D62, \"-\", D62))","v":"-"},12,12,{"$f":"IF(D67<>\"-\", D67/E67*F67, \"-\")","v":"-"}]
[]
[null,"６．「社会福祉充実残額」"]
[]
[null,null,"項目","金額","控除対象財産計"]
[null,null,"活用可能な財産",{"$f":"D11","v":0}]
[null,null,"社会福祉法に基づく事業に活用している不動産等",{"$f":"D32","v":0},{"$f":"IF(D67=\"-\", D73 + D74 + D75, D32 + G67)","v":0}]
[null,null,"再取得に必要な財産",{"$f":"IF(G67=\"-\", D57, \"\")","v":0}]
[null,null,"必要な運転資金",{"$f":"IF(G67=\"-\", G62, \"\")","v":0}]
[null,null,"計算の特例",{"$f":"IF(G67=\"-\",\"\",G67)","v":""}]
[null,null,"合計",{"$f":"ROUNDDOWN(D72 - E73, -4)","v":0}]

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[null,null,null,null,null,null,null,null,null,null,null,null,"（別添）"]
["社会福祉充実残額算定シート別添（財産目録）"]
[]
[null,"2017-03-31"]
[null,null,null,null,null,null,null,null,null,"（単位：円）",null,"（単位：円）"]
[null,"貸借対照表科目 ",null,null,"場所・物量等 ","取得年度","使用目的等","取得価額","減価償却累計額","貸借対照表価額 ",null,"控除対象","控除対象額"]
[null,"Ⅰ　資産の部"]
[null,"　１　流動資産 "]
[null,null,"現金預金",null,null,null,null,null,null,null,null,null,{"$f":"IF(L9=\"○\",J9,\"\")","v":""}]
[1,null,"有価証券",null,null,null,null,null,null,null,null,null,{"$f":"IF(L10=\"○\",J10,\"\")","v":""}]
[1,null,"事業未収金",null,null,null,null,null,null,null,null,null,""]
[1,null,"未収金",null,null,null,null,null,null,null,null,null,""]
[1,null,"未収補助金",null,null,null,null,null,null,null,null,null,""]
[1,null,"未収収益",null,null,null,null,null,null,null,null,null,""]
[1,null,"受取手形",null,null,null,null,null,null,null,null,null,""]
[1,null,"貯蔵品",null,null,null,null,null,null,null,null,null,""]
[1,null,"医薬品",null,null,null,null,null,null,null,null,null,""]
[1,null,"診療・療養費等材料",null,null,null,null,null,null,null,null,null,""]
[1,null,"給食用材料",null,null,null,null,null,null,null,null,null,""]
[1,null,"商品・製品",null,null,null,null,null,null,null,null,null,""]
[1,null,"仕掛品",null,null,null,null,null,null,null,null,null,""]
[1,null,"原材料",null,null,null,null,null,null,null,null,null,""]
[1,null,"立替金",null,null,null,null,null,null,null,null,null,""]
[1,null,"前払金",null,null,null,null,null,null,null,null,null,""]
[1,null,"前払費用",null,null,null,null,null,null,null,null,null,""]
[1,null,"１年以内回収予定長期貸付金",null,null,null,null,null,null,null,null,null,""]
[1,null,"短期貸付金",null,null,null,null,null,null,null,null,null,""]
[1,null,"仮払金",null,null,null,null,null,null,null,null,null,""]
[1,null,"その他の流動資産",null,null,null,null,null,null,null,null,null,""]
[1,null,"徴収不能引当金",null,null,null,null,null,null,null,null,null,""]
[1,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"流動資産合計",null,null,null,null,null,{"$f":"SUM(H9:H31)","v":0},{"$f":"SUM(I9:I31)","v":0},{"$f":"SUM(J9:J31)","v":0},null,null,null,null,"※"]
[null,"　２　固定資産 "]
[null,"　（１）　基本財産 "]
[null,null,"土地",null,null,null,null,null,null,null,null,null,{"$f":"IF(L35=\"○\",J35,\"\")","v":""}]
[1,null,"建物",null,null,null,null,null,null,{"$f":"+H36-I36","v":0},null,null,""]
[1,null,"定期預金",null,null,null,null,null,null,null,null,null,""]
[1,null,"投資有価証券",null,null,null,null,null,null,null,null,null,""]
[1]
[null,"基本財産合計",null,null,null,null,null,{"$f":"SUM(H35:H39)","v":0},{"$f":"SUM(I35:I39)","v":0},{"$f":"SUM(J35:J39)","v":0},null,null,null,null,null,"※"]
[null,"　（２）　その他の固定資産"]
[null,null,"土地",null,null,null,null,null,null,null,null,null,{"$f":"IF(L42=\"○\",J42,\"\")","v":""}]
[1,null,"建物",null,null,null,null,null,null,{"$f":"+H43-I43","v":0},null,null,""]
[1,null,"構築物",null,null,null,null,null,null,0,null,null,""]
[1,null,"機械及び装置",null,null,null,null,null,null,0,null,null,""]
[1,null,"車輌運搬具",null,null,null,null,null,null,0,null,null,""]
[1,null,"器具及び備品",null,null,null,null,null,null,0,null,null,""]
[1,null,"建設仮勘定",null,null,null,null,null,null,0,null,null,""]
[1,null,"有形リース資産",null,null,null,null,null,null,0,null,null,""]
[1,null,"権利",null,null,null,null,null,null,0,null,null,""]
[1,null,"ソフトウェア",null,null,null,null,null,null,0,null,null,""]
[1,null,"無形リース資産",null,null,null,null,null,null,0,null,null,""]
[1,null,"投資有価証券",null,null,null,null,null,null,null,null,null,""]
[1,null,"長期貸付金",null,null,null,null,null,null,null,null,null,""]
[1,null,"退職給付引当資産",null,null,null,null,null,null,null,null,null,""]
[1,null,"長期預り金積立資産",null,null,null,null,null,null,null,null,null,""]
[1,null,"（何）積立資産",null,null,null,null,null,null,null,null,null,""]
[1,null,"差入保証金",null,null,null,null,null,null,null,null,null,""]
[1,null,"長期前払費用",null,null,null,null,null,null,null,null,null,""]
[1,null,"その他の固定資産",null,null,null,null,null,null,null,null,null,""]
[1]
[null,"その他の固定資産合計",null,null,null,null,null,{"$f":"SUM(H42:H61)","v":0},{"$f":"SUM(I42:I61)","v":0},{"$f":"SUM(J42:J61)","v":0},null,null,null,null,null,null,"※"]
[null,"固定資産合計",null,null,null,null,null,{"$f":"H40+H62","v":0},{"$f":"I40+I62","v":0},{"$f":"J40+J62","v":0},null,null,"控除対象額計"]
[null,"資産合計",null,null,null,null,null,{"$f":"H32+H63","v":0},{"$f":"I32+I63","v":0},{"$f":"J32+J63","v":0},null,null,{"$f":"SUM(M9:M31)+SUM(M35:M39)+SUM(M42:M61)","v":0}]
[null,"Ⅱ　負債の部"]
[null,"　１　流動負債"]
[null,null,"短期運営資金借入金"]
[1,null,"事業未払金"]
[1,null,"その他の未払金"]
[1,null,"支払手形"]
[1,null,"役員等短期借入金"]
[1,null,"１年以内返済予定設備資金借入金"]
[1,null,"１年以内返済予定長期運営資金借入金"]
[1,null,"１年以内返済予定リース債務"]
[1,null,"１年以内返済予定役員等長期借入金"]
[1,null,"1年以内支払予定長期未払金"]
[1,null,"未払費用"]
[1,null,"預り金"]
[1,null,"職員預り金"]
[1,null,"前受金"]
[1,null,"前受収益"]
[1,null,"仮受金"]
[1,null,"賞与引当金"]
[1,null,"その他の流動負債"]
[1]
[null,"流動負債合計",null,null,null,null,null,{"$f":"SUM(H67:H85)","v":0},{"$f":"SUM(I67:I85)","v":0},{"$f":"SUM(J67:J85)","v":0},null,null,null,null,null,null,null,"※"]
[null,"　２　固定負債"]
[null,null,"設備資金借入金"]
[1,null,"長期運営資金借入金"]
[1,null,"リース債務"]
[1,null,"役員等長期借入金"]
[1,null,"退職給付引当金"]
[1,null,"長期未払金"]
[1,null,"長期預り金"]
[1,null,"その他の固定負債"]
[1]
[null,"固定負債合計",null,null,null,null,null,{"$f":"SUM(H88:H96)","v":0},{"$f":"SUM(I88:I96)","v":0},{"$f":"SUM(J88:J96)","v":0},null,null,null,null,null,null,null,null,"※"]
[null,"負債合計",null,null,null,null,null,{"$f":"H86+H97","v":0},{"$f":"I86+I97","v":0},{"$f":"J86+J97","v":0}]
[null,"差引純資産",null,null,null,null,null,{"$f":"H64-H98","v":0},{"$f":"I64-I98","v":0},{"$f":"J64-J98","v":0}]
[]
[null,null,"（入力上の留意事項）\n"]
[null,null,null,"※ 財産目録については、科目を分けた場合は、小計欄を設けることとしていますが、エクセル版の社会福祉充実残額算定シート別添（財産目録）については、小計欄を設けなくても差し支えありません。"]

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["年度","建設工事費デフレーター","2015年と比較した伸び率"]
[null,"（建設総合指数）"]
[1900,21,5.2060000000000004]
[1901,21,5.2060000000000004]
[1902,21,5.2060000000000004]
[1903,21,5.2060000000000004]
[1904,21,5.2060000000000004]
[1905,21,5.2060000000000004]
[1906,21,5.2060000000000004]
[1907,21,5.2060000000000004]
[1908,21,5.2060000000000004]
[1909,21,5.2060000000000004]
[1910,21,5.2060000000000004]
[1911,21,5.2060000000000004]
[1912,21,5.2060000000000004]
[1913,21,5.2060000000000004]
[1914,21,5.2060000000000004]
[1915,21,5.2060000000000004]
[1916,21,5.2060000000000004]
[1917,21,5.2060000000000004]
[1918,21,5.2060000000000004]
[1919,21,5.2060000000000004]
[1920,21,5.2060000000000004]
[1921,21,5.2060000000000004]
[1922,21,5.2060000000000004]
[1923,21,5.2060000000000004]
[1924,21,5.2060000000000004]
[1925,21,5.2060000000000004]
[1926,21,5.2060000000000004]
[1927,21,5.2060000000000004]
[1928,21,5.2060000000000004]
[1929,21,5.2060000000000004]
[1930,21,5.2060000000000004]
[1931,21,5.2060000000000004]
[1932,21,5.2060000000000004]
[1933,21,5.2060000000000004]
[1934,21,5.2060000000000004]
[1935,21,5.2060000000000004]
[1936,21,5.2060000000000004]
[1937,21,5.2060000000000004]
[1938,21,5.2060000000000004]
[1939,21,5.2060000000000004]
[1940,21,5.2060000000000004]
[1941,21,5.2060000000000004]
[1942,21,5.2060000000000004]
[1943,21,5.2060000000000004]
[1944,21,5.2060000000000004]
[1945,21,5.2060000000000004]
[1946,21,5.2060000000000004]
[1947,21,5.2060000000000004]
[1948,21,5.2060000000000004]
[1949,21,5.2060000000000004]
[1950,21,5.2060000000000004]
[1951,21,5.2060000000000004]
[1952,21,5.2060000000000004]
[1953,21,5.2060000000000004]
[1954,21,5.2060000000000004]
[1955,21,5.2060000000000004]
[1956,21,5.2060000000000004]
[1957,21,5.2060000000000004]
[1958,21,5.2060000000000004]
[1959,21,5.2060000000000004]
[1960,21,5.2060000000000004]
[1961,23.2,4.7069999999999999]
[1962,23.7,4.6109999999999998]
[1963,24.4,4.4829999999999997]
[1964,25.4,4.2949999999999999]
[1965,26.2,4.1689999999999996]
[1966,28.1,3.8820000000000001]
[1967,29.8,3.6680000000000001]
[1968,30.8,3.5409999999999999]
[1969,32.799999999999997,3.3319999999999999]
[1970,34.9,3.1309999999999998]
[1971,35.4,3.0870000000000002]
[1972,38.6,2.831]
[1973,48.7,2.2410000000000001]
[1974,57.8,1.889]
[1975,58.5,1.867]
[1976,63.3,1.7250000000000001]
[1977,66,1.6539999999999999]
[1978,69.599999999999994,1.569]
[1979,77.099999999999994,1.4159999999999999]
[1980,84.1,1.298]
[1981,84.4,1.294]
[1982,84.7,1.29]
[1983,84.7,1.29]
[1984,86.5,1.262]
[1985,86.1,1.268]
[1986,85.5,1.276]
[1987,87.1,1.254]
[1988,88.7,1.2310000000000001]
[1989,93.5,1.1679999999999999]
[1990,96.7,1.1299999999999999]
[1991,99.1,1.1020000000000001]
[1992,100.4,1.087]
[1993,101,1.081]
[1994,101.4,1.077]
[1995,101.5,1.0760000000000001]
[1996,101.8,1.073]
[1997,102.5,1.0649999999999999]
[1998,100.5,1.0860000000000001]
[1999,99.6,1.097]
[2000,99.8,1.0940000000000001]
[2001,98.1,1.113]
[2002,97.1,1.1240000000000001]
[2003,97.7,1.117]
[2004,98.8,1.105]
[2005,100,1.0920000000000001]
[2006,102,1.071]
[2007,104.6,1.044]
[2008,107.9,1.012]
[2009,104.3,1.0469999999999999]
[2010,104.6,1.044]
[2011,106.2,1.028]
[2012,104.5,1.0449999999999999]
[2013,107,1.0209999999999999]
[2014,109.8,0.995]
[2015,109.2,1]