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{"sheet":"保険料試算シート","index":0,"n_rows":66,"n_cols":27,"rows_kept":66,"cut":false,"hidden":false,"merged":[[45,13,46,13],[54,1,55,5],[54,6,55,9],[48,1,49,5],[48,6,49,9],[50,13,57,23],[57,1,58,5],[57,6,58,9],[51,6,52,6],[51,1,52,2],[51,3,52,3],[51,4,52,5],[51,7,52,8],[28,19,28,20],[29,19,29,20],[39,14,39,16],[30,19,30,20],[19,19,19,20],[12,22,12,23],[18,22,18,23],[16,19,16,20],[17,19,17,20],[17,22,17,23],[16,22,16,23],[15,22,15,23],[14,22,14,23],[13,22,13,23],[12,19,12,20],[13,19,13,20],[14,19,14,20],[15,19,15,20],[18,19,18,20],[0,0,2,11],[20,19,20,20],[38,18,38,19],[36,20,37,20],[19,22,19,23],[20,22,20,23],[27,19,27,20],[26,19,26,20],[25,19,25,20],[24,19,24,20],[23,19,23,20],[36,18,36,19],[37,18,37,19],[31,19,31,20],[38,13,39,13],[38,14,38,16],[13,9,13,10],[8,1,9,1],[8,2,9,2],[8,3,9,3],[8,4,9,4],[8,5,9,5],[8,6,9,6],[8,7,9,7],[8,8,9,8],[14,9,14,10],[15,9,15,10],[5,16,5,17],[6,16,6,17],[7,16,7,17],[8,16,8,17],[8,9,9,10],[5,13,8,13],[5,14,5,15],[6,14,6,15],[7,14,7,15],[8,14,8,15],[3,0,5,11],[10,9,10,10],[11,9,11,10],[12,9,12,10],[16,2,16,8],[35,1,35,3],[34,1,34,3],[16,9,16,10],[32,4,32,5],[32,6,32,7],[32,8,32,9],[38,1,38,5],[38,6,38,9],[33,6,33,7],[33,8,33,9],[34,8,34,9],[35,8,35,9],[33,1,33,3],[33,4,33,5],[34,4,34,5],[35,4,35,5],[36,4,36,5],[36,1,36,3],[36,6,36,7],[36,8,36,9],[35,6,35,7],[34,6,34,7]]}
["令和７年度　千代田区国民健康保険料の試算シート",null,null,null,null,null,null,null,null,null,null,null,null,"料率等※変更があったら、こちらの数字を修正してください。",null,null,null,null,null,"均等割額減額後早見表"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"医療分","支援金分","医・支合計","介護分",null,null,"医療分","支援金分","医・支合計","介護分"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"料率",7.7100000000000002E-2,2.69E-2,{"$f":"O3+P3","v":0.10400000000000001},1.72E-2,null,"7割減額",{"$f":"O4*0.3","v":14190},{"$f":"P4*0.3","v":5040},{"$f":"U3+V3","v":19230},{"$f":"R4*0.3","v":4860}]
["・令和６年（2024年）分の源泉徴収票または確定申告書を用意してください。　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　\n・このシートでは2024年１月～12月の所得をもとに2025年４月～翌年３月の保険料を試算することができます。\n・緑色のセルに入力すると、黄色のセルに試算結果が出ます。\n・保険料は「所得割（所得に応じた金額）＋均等割（国保加入者数に応じた金額）」で構成されています。",null,null,null,null,null,null,null,null,null,null,null,null,"均等割額",47300,16800,{"$f":"O4+P4","v":64100},16200,null,"5割減額",{"$f":"O4*0.5","v":23650},{"$f":"P4*0.5","v":8400},{"$f":"U4+V4","v":32050},{"$f":"R4*0.5","v":8100}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"最高限度額",660000,260000,{"$f":"O5+P5","v":920000},170000,null,"２割減額",{"$f":"O4*0.8","v":37840},{"$f":"P4*0.8","v":13440},{"$f":"U5+V5","v":51280},{"$f":"R4*0.8","v":12960}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"基礎控除",-430000,null,"合計所得金額2400万円以下",null,null,"子どもの均等割軽減後早見表"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,-190000,null,"合計所得金額2400万円超2450万円以下",null,null,null,"医療分","支援金分","医・支合計"]
["STEP　１　　世帯主と国保加入者の年齢区分・所得等の情報を入力してください",null,null,null,null,null,null,null,null,null,null,null,null,null,-150000,null,"合計所得金額2450万円超2500万円以下",null,null,"軽減なし",{"$f":"O4/2","v":23650},{"$f":"P4/2","v":8400},{"$f":"U8+V8","v":32050}]
[null,"加入者","国保加入\n・\n擬主*1","年齢区分","給与所得*2","公的年金等所得*3","営業・その他所得*4","会社都合の失業*5","総所得金額等","保険料の算定対象額\n（総所得金額等 －\n基礎控除）\n※会社都合の失業反映後",null,null,null,null,0,null,"合計所得金額2500万円超",null,null,"7割減額",{"$f":"U3/2","v":7095},2520,{"$f":"U9+V9","v":9615}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5割減額",11825,4200,{"$f":"U10+V10","v":16025}]
[null,"A\n（世帯主）",null,null,null,null,null,null,{"$f":"IF(SUM(E11:G11)<0,0,SUM(E11:G11))","v":0},{"$f":"T15","v":0},null,null,null,null,null,null,null,null,null,"２割減額",18920,6720,{"$f":"U11+V11","v":25640}]
[null,"B",null,null,null,null,null,null,{"$f":"IF(SUM(E12:G12)<0,0,SUM(E12:G12))","v":0},{"$f":"T16","v":0},null,null,null,"所得割額算定基礎額計算",null,null,null,null,null,null,null,null,null,null,"※黄色の塗りつぶしセルのみ数式が他と異なる"]
[null,"C",null,null,null,null,null,null,0,0,null,null,null,null,"(a)","(b)","(c)","(d)","(e)","(f)=(a)*(b)*{(c)+(d)+(e)}",null,"(g)","(h)=(a)*(g)*{(c)+(d)+(e)}"]
[null,"D",null,null,null,null,null,null,0,0,null,null,null,null,"加入入力確認","年齢入力確認","総所得金額等","会社都合の失業控除","基礎控除","算定基礎額",null,"介護年齢確認","介護算定基礎額"]
[null,"E",null,null,null,null,null,null,0,0,null,null,null,"Ａ",{"$f":"IF(C11=\"加入\",1,0)","v":0},{"$f":"IF(OR(D11=\"\",D11=\"75才以上\"),0,1)","v":0},{"$f":"I11","v":0},{"$f":"IF(H11=\"〇\",-E11*0.7,0)*IF(OR(D11=\"65～74才\",D11=\"75才以上\"),0,1)","v":0},{"$f":"IF(I11<=24000000,$O$6)+IF(AND(I11>24000000,I11<=24500000),$O$7)+IF(AND(I11>24500000,I11<=25000000),$O$8)+IF(I11>25000000,$O$9)","v":-430000},{"$f":"IF(O15*P15*(Q15+R15+S15)<0,0,O15*P15*(Q15+R15+S15))","v":0},null,{"$f":"IF(D11=\"40～64才\",1,0)","v":0},{"$f":"IF(O15*V15*(Q15+R15+S15)<0,0,O15*V15*(Q15+R15+S15))","v":0}]
[null,"F",null,null,null,null,null,null,0,0,null,null,null,"Ｂ",0,{"$f":"IF(D12=\"\",0,1)","v":0},{"$f":"I12","v":0},{"$f":"IF(H12=\"〇\",-E12*0.7,0)*IF(D12=\"65～74才\",0,1)","v":0},{"$f":"IF(I12<=24000000,$O$6)+IF(AND(I12>24000000,I12<=24500000),$O$7)+IF(AND(I12>24500000,I12<=25000000),$O$8)+IF(I12>25000000,$O$9)","v":-430000},{"$f":"IF(O16*P16*(Q16+R16+S16)<0,0,O16*P16*(Q16+R16+S16))","v":0},null,0,{"$f":"IF(O16*V16*(Q16+R16+S16)<0,0,O16*V16*(Q16+R16+S16))","v":0}]
[null,null,"合計　",null,null,null,null,null,null,{"$f":"SUM(J11:J16)","v":0},null,null,null,"Ｃ",0,{"$f":"IF(D13=\"\",0,1)","v":0},0,{"$f":"IF(H13=\"〇\",-E13*0.7,0)*IF(D13=\"65～74才\",0,1)","v":0},-430000,0,null,0,0]
["　　【注意事項】",null,null,null,null,null,null,null,null,null,null,null,null,"Ｄ",0,{"$f":"IF(D14=\"\",0,1)","v":0},0,{"$f":"IF(H14=\"〇\",-E14*0.7,0)*IF(D14=\"65～74才\",0,1)","v":0},-430000,0,null,0,0]
[null,"*1 擬主とは国保に加入していない世帯主をいいます。保険料の均等割額減額世帯に該当するかを判定するため、入力が必要になります。",null,null,null,null,null,null,null,null,null,null,null,"Ｅ",0,{"$f":"IF(D15=\"\",0,1)","v":0},0,{"$f":"IF(H15=\"〇\",-E15*0.7,0)*IF(D15=\"65～74才\",0,1)","v":0},-430000,0,null,0,0]
[null,"*2 源泉徴収票の『給与所得控除後の金額』を入力してください。",null,null,null,null,null,null,null,null,null,null,null,"Ｆ",0,{"$f":"IF(D16=\"\",0,1)","v":0},0,{"$f":"IF(H16=\"〇\",-E16*0.7,0)*IF(D16=\"65～74才\",0,1)","v":0},-430000,0,null,0,0]
[null,"*3 公的年金等所得はリンクを参考に算出してください。詳細は税務署等へお尋ねください。",null,null,null,null,null,null,null,null,null,null,null,"合計",null,null,null,null,null,{"$f":"SUM(T15:T20)","v":0},null,null,{"$f":"SUM(W15:W20)","v":0}]
[null,"*4 確定申告書の給与所得及び年金等所得以外の所得の合計金額を入力してください。"]
[null,"　（例：事業所得、不動産所得、雑所得（年金除く）、土地建物の長・短期譲渡所得、株式配当所得、株式譲渡所得など）",null,null,null,null,null,null,null,null,null,null,null,"均等割額減額判定用所得計算"]
[null,"　※株式等の取引の際、源泉徴収ありの特定口座を選択し、確定申告をしなかった場合の株式等の所得は算定対象に含みません。",null,null,null,null,null,null,null,null,null,null,null,null,"(i)","(j)","(c)","(k)","(l)","(m)=(i)*(j)*{(c)+(k)+(l)}",null,"(n)","(o)=(a)*(b)-(p)","(p)","(q)=(o)+(p)","(r)=(a)*(g)","※黄色の塗りつぶしセルのみ数式が他と異なる"]
[null,"　※なお、分離課税（特に損益通算の対象となる所得）がある場合については、この試算シートでは正確な保険料をご案内できない場合があります。",null,null,null,null,null,null,null,null,null,null,null,null,"加入等入力確認","年齢入力確認","総所得金額等","会社都合の失業控除","65才以上公的年金等控除","均等割額減額判定用所得",null,"給与所得者等の数","均等割額対象者数\n（子ども除く）","子ども均等割対象者数","均等割額対象者合計","介護対象者数"]
[null,"*5 64歳以下の方が会社都合で失業した場合、その方の給与所得を30/100にして保険料を算出します。該当する場合は○を選択 して",null,null,null,null,null,null,null,null,null,null,null,"A",{"$f":"IF(C11=\"\",0,1)","v":0},{"$f":"IF(D11=\"\",0,1)","v":0},{"$f":"I11","v":0},{"$f":"IF(H11=\"〇\",-E11*0.7,0)*IF(OR(D11=\"65～74才\",D11=\"75才以上\"),0,1)*IF(C11=\"擬主\",0,1)","v":0},{"$f":"IF(F11<150000,-F11,-150000)*IF(OR(D11=\"65～74才\",D11=\"75才以上\"),1,0)","v":0},{"$f":"IF(O26*P26*(Q26+R26+S26)<0,0,O26*P26*(Q26+R26+S26))","v":0},null,{"$f":"IF(OR(E11>0,IF(OR(D11=\"65才～74才\",D11=\"75才以上\"),F11-150000,F11)>0),1,0)*IF(C11=\"\",0,1)","v":0},{"$f":"(O15*P15)-X26","v":0},{"$f":"IF(D11=\"0～6才\",1,0)","v":0},{"$f":"W26+X26","v":0},{"$f":"O15*V15","v":0}]
[null,"　ください。なお、この制度の適用には申請が必要です。（雇用保険受給資格者証※を当区国民健康保険係まで提示してください）",null,null,null,null,null,null,null,null,null,null,null,"B",{"$f":"IF(C12=\"加入\",1,0)","v":0},{"$f":"IF(D12=\"\",0,1)","v":0},0,{"$f":"IF(H12=\"〇\",-E12*0.7,0)*IF(OR(D12=\"65～74才\",D12=\"75才以上\"),0,1)","v":0},{"$f":"IF(F11<150000,-F11,-150000)*IF(D11=\"65～74才\",1,0)","v":0},{"$f":"IF(O27*P27*(Q27+R27+S27)<0,0,O27*P27*(Q27+R27+S27))","v":0},null,{"$f":"IF(OR(E12>0,IF(D12=\"65才～74才\",F12-150000,F12)>0),1,0)*IF(C12=\"\",0,1)","v":0},{"$f":"O16*P16-X27","v":0},0,{"$f":"W27+X27","v":0},{"$f":"IF(AND(C12=\"加入\",D12=\"40～64才\"),1,0)","v":0}]
[null,"　※雇用保険受給資格者証、離職理由等については発行元のハローワークへお尋ねください。",null,null,null,null,null,null,null,null,null,null,null,"C",{"$f":"IF(C13=\"加入\",1,0)","v":0},{"$f":"IF(D13=\"\",0,1)","v":0},0,{"$f":"IF(H13=\"〇\",-E13*0.7,0)*IF(OR(D13=\"65～74才\",D13=\"75才以上\"),0,1)","v":0},{"$f":"IF(F12<150000,-F12,-150000)*IF(D12=\"65～74才\",1,0)","v":0},0,null,{"$f":"IF(OR(E13>0,IF(D13=\"65才～74才\",F13-150000,F13)>0),1,0)*IF(C13=\"\",0,1)","v":0},{"$f":"O17*P17-X28","v":0},0,0,{"$f":"IF(AND(C13=\"加入\",D13=\"40～64才\"),1,0)","v":0}]
[null,"　（該当離職理由コード：11,12,21,22,23,31,32,33,34）",null,null,null,null,null,null,null,null,null,null,null,"D",{"$f":"IF(C14=\"加入\",1,0)","v":0},{"$f":"IF(D14=\"\",0,1)","v":0},0,{"$f":"IF(H14=\"〇\",-E14*0.7,0)*IF(OR(D14=\"65～74才\",D14=\"75才以上\"),0,1)","v":0},{"$f":"IF(F13<150000,-F13,-150000)*IF(D13=\"65～74才\",1,0)","v":0},0,null,{"$f":"IF(OR(E14>0,IF(D14=\"65才～74才\",F14-150000,F14)>0),1,0)*IF(C14=\"\",0,1)","v":0},{"$f":"O18*P18-X29","v":0},0,0,{"$f":"IF(AND(C14=\"加入\",D14=\"40～64才\"),1,0)","v":0}]
[null,"　※会社都合による失業の場合でも、傷病手当金の受給など失業保険を受給することが出来ない場合には軽減対象とならない場合があります。",null,null,null,null,null,null,null,null,null,null,null,"E",{"$f":"IF(C15=\"加入\",1,0)","v":0},{"$f":"IF(D15=\"\",0,1)","v":0},0,{"$f":"IF(H15=\"〇\",-E15*0.7,0)*IF(OR(D15=\"65～74才\",D15=\"75才以上\"),0,1)","v":0},{"$f":"IF(F14<150000,-F14,-150000)*IF(D14=\"65～74才\",1,0)","v":0},0,null,{"$f":"IF(OR(E15>0,IF(D15=\"65才～74才\",F15-150000,F15)>0),1,0)*IF(C15=\"\",0,1)","v":0},{"$f":"O19*P19-X30","v":0},0,0,{"$f":"IF(AND(C15=\"加入\",D15=\"40～64才\"),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"F",{"$f":"IF(C16=\"加入\",1,0)","v":0},{"$f":"IF(D16=\"\",0,1)","v":0},0,{"$f":"IF(H16=\"〇\",-E16*0.7,0)*IF(OR(D16=\"65～74才\",D16=\"75才以上\"),0,1)","v":0},{"$f":"IF(F15<150000,-F15,-150000)*IF(D15=\"65～74才\",1,0)","v":0},0,null,{"$f":"IF(OR(E16>0,IF(D16=\"65才～74才\",F16-150000,F16)>0),1,0)*IF(C16=\"\",0,1)","v":0},{"$f":"O20*P20-X31","v":0},0,0,{"$f":"IF(AND(C16=\"加入\",D16=\"40～64才\"),1,0)","v":0}]
["STEP　２　　保険料の計算結果が出ました",null,null,null,null,null,null,null,null,null,null,null,null,"合計",null,null,null,null,null,{"$f":"SUM(T26:T31)","v":0},null,{"$f":"SUM(V26:V31)","v":0},{"$f":"SUM(W26:W31)","v":0},{"$f":"SUM(X26:X31)","v":0},0,{"$f":"SUM(Z26:Z31)","v":0}]
[null,null,null,null,"医療分\n料率：7.71%",null,"支援金分\n料率：2.69%",null,"介護分（40～64才対象）\n料率：1.72%"]
[null,"所得割\n（算定基礎額×料率）",null,null,{"$f":"T21*O3*IF(OR(C11=\"\",D11=\"\"),0,1)","v":0},null,{"$f":"T21*P3*IF(OR(C11=\"\",D11=\"\"),0,1)","v":0},null,{"$f":"W21*R3*IF(OR(C11=\"\",D11=\"\"),0,1)","v":0}]
[null,"均等割",null,null,{"$f":"IF(V38=\"○\",U3,IF(W38=\"○\",U4,IF(X38=\"○\",U5,O4)))*W32*IF(OR(C11=\"\",D11=\"\"),0,1)+IF(V38=\"○\",U9,IF(W38=\"○\",U10,IF(X38=\"○\",U11,U8)))*X32*IF(OR(C11=\"\",D11=\"\"),0,1)","v":0},null,{"$f":"IF(V38=\"○\",V3,IF(W38=\"○\",V4,IF(X38=\"○\",V5,P4)))*W32*IF(OR(C11=\"\",D11=\"\"),0,1)+IF(V38=\"○\",V9,IF(W38=\"○\",V10,IF(X38=\"○\",V11,V8)))*X32*IF(OR(C11=\"\",D11=\"\"),0,1)","v":0},null,{"$f":"IF(V38=\"○\",X3,IF(W38=\"○\",X4,IF(X38=\"○\",X5,R4)))*Z32*IF(OR(C11=\"\",D11=\"\"),0,1)","v":0},null,{"$f":"IF(COUNTIF(H11:H16,\"〇\")>0,\"※給与所得30/100入力有\",\"\")","v":""},null,null,"均等割額減額世帯所得基準　※変更があったら、こちらの数字を修正してください。"]
[null,"小計",null,null,{"$f":"IF((E34+E35)>O5,O5,E34+E35)","v":0},null,{"$f":"IF((G34+G35)>P5,P5,G34+G35)","v":0},null,{"$f":"IF((I34+I35)>R5,R5,I34+I35)","v":0},null,{"$f":"IF(COUNTIFS(C11,\"<>\",D11,\"<>\")=1,IF(COUNTIFS(C11:C16,\"加入\",D11:D16,\"0～6才\")+COUNTIFS(C11:C16,\"加入\",D11:D16,\"7～18才\")+COUNTIFS(C11:C16,\"加入\",D11:D16,\"19～39才\")+COUNTIFS(C11:C16,\"加入\",D11:D16,\"40～64才\")+COUNTIFS(C11:C16,\"加入\",D11:D16,\"65～74才\")>0,IF(S39<=O37,\"※7割減額\",IF(S39<=(P37+(P38*Y32)),\"※5割減額\",IF(S39<=Q37+(Q38*Y32),\"※2割減額\",\"\"))),\"\"),\"\")","v":""},null,null,null,"7割減額","5割減額","２割減額"]
[null,"最高限度額",null,null,660000,null,260000,null,170000,null,null,null,null,"基礎控除分",430000,430000,430000,null,"(s)=(m)合計-(q)",null,"⇒","7割減額","5割減額","２割減額"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"●万円×被保険者数","－",305000,560000,null,"調整後減額判定所得",null,null,{"$f":"IF(S39<=O37,\"○\",\"✖\")","v":"○"},{"$f":"IF(AND(O37<S39,S39<=(P37+(P38*Y32))),\"○\",\"✖\")","v":"✖"},{"$f":"IF(AND(P37+(P38*Y32)<S39,S39<=Q37+(Q38*Y32)),\"○\",\"✖\")","v":"✖"}]
[null,"年間保険料　",null,null,null,null,{"$f":"SUM(E36:J36)","v":0},null,null,null,null,null,null,"その他(q)","（給与所得者等の数－１）×10万円",null,null,null,{"$f":"T32-O40","v":0}]
[null,"※注意①　端数処理の都合で、実際の請求額とは異なる場合があります。",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(V32<2,0,(V32-1)*100000)","v":0}]
[null,"※注意②　40才や65才になる方は年度の途中で保険料が変わりますが、この試算シートでは反映されません。"]
[null,"※注意③　世帯あたりの保険料が最高限度額に達する場合、小計欄=所得割+均等割にはなりません。",null,null,null,null,null,null,null,null,null,null,null,"月別保険料計算表"]
[null,"※注意④　年度途中で加入する場合は、加入月に応じた年間保険料となります。",null,null,null,null,null,null,null,null,null,null,null,"加入該当月",null,"加入期間早見表"]
[null,"※注意⑤　均等割額の減額判定にはこの試算シートでは反映していない控除等があるため実際と異なる場合があります。",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(G49=\"\",\"\",MONTH(G49))","v":""},null,4,5,6,7,8,9,10,11,12,1,2,3]
[null,"※注意⑥　本表の結果はあくまで試算です。実際の保険料とは異なる場合があります。",null,null,null,null,null,null,null,null,null,null,null,"加入月数",null,12,11,10,9,8,7,6,5,4,3,2,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(N44=\"\",12,HLOOKUP(N44,P44:AA45,2,0))","v":12}]
["STEP  3　　月額保険料は以下のとおりです",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"算定期間デフォ"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"始期",2025,4]
[null,"国保加入日",null,null,null,null,null,null,null,null,null,null,null,null,null,"終期",{"$f":"Q48+1","v":2026},3]
[]
[null,"国保加入日が確認したい年度（4月1日）より前の場合には空欄となります",null,null,null,null,null,null,null,null,null,null,null,"【職員用説明】\n均等割額減額判定用所得\n　・非自発的軽減が「〇」の方は適用後の所得で判定しています。（ただし世帯主が「擬主」の場合適用しません。）\n　・65才以上の公的年金等所得がある方は15万円の控除を適用しています。（ただし適用後の年金所得が0円未満の場合、0円としています。）\n　・（給与所得者の数－１）×10万円の控除を適用後の所得で判定しています。（ただし年金所得の判定は本来、「65歳未満」は年金収入60万円を超える者、「65才以上」は\n　　年金収入が125万円を超える者が対象ですが、本シートでは65歳未満は年金所得が0円を超える者、65才以上は年金所得－15万円が0円を超える者を対象としています。）\n　　　※年金所得以外の所得が1,000万円を超える者は年金控除額が異なるため、誤って給与所得者等の数に含まれる場合があります。\n　　　　年金所得以外に1,000万円以上所得がある場合均等割額の減額に該当しないと思われるので、影響はないと考えます。\n　・専従者控除所得は必要経費として考慮しないで軽減判定しますが、本シートでは反映していません。\n　・専従者給与所得は軽減判定所得に含めず計算しますが、本シートでは反映していません。\n　・土地、建物に係る譲渡所得は特別控除前の所得で判定を行いますが、本シートでは反映していません。"]
[null,"算定期間",null,"始期",{"$f":"IF(N44=\"\",Q48&\"年\"&R48&\"月\",IF(OR((N44=1),(N44=2),(N44=3)),(Q49&\"年\"&N44&\"月\"),Q48&\"年\"&N44&\"月\"))","v":"2025年4月"},null,"終期",{"$f":"Q49&\"年\"&R49&\"月\"","v":"2026年3月"}]
[]
[]
[null,"加入月数に応じた保険料",null,null,null,null,{"$f":"IF(G49=\"\",\"0円\",ROUNDUP((G39*(N46/12)),0))","v":"0円"}]
[]
[]
[null,"月額保険料",null,null,null,null,{"$f":"IF(G49=\"\",ROUNDUP(G39/12,0),IFERROR(ROUNDUP((G39*(N46/12)/N46),0),\"0円\"))","v":0}]
[]
[null,"※注意①　国保加入日は「社会保険の資格喪失日」です。「社会保険の資格喪失日」は「退職日の翌日」となります。"]
[null,"※注意②　保険料は「日割」ではなく、「月割」での計算となります。"]
[null,"※注意③　月額保険料は2025年４月～翌年３月の保険料を加入月数で割ったものです。翌年４月以降の保険料は"]
[null,null,"2025年１月～12月（2025年分）の所得をもとに計算されるため、上記保険料とは別になります。"]
[null,"※注意④　既に国保に加入している方がいる世帯に年度途中で国保に加入する方がいる場合は、「加入月数に応じた保険料」"]
[null,null,"を正しく計算することができません。"]
[null,null,"Eｘ.夫はずっと国保だが、６月１日から妻が年度途中に加入する場合"]

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[]
[]
["年齢区分","公的年金等の収入金額の合計額 (a)",null,null,null,"公的年金等に係る雑所得の金額の計算方法"]
[]
[null,null,null,null,null,"公的年金等に係る雑所得以外の所得に係る合計所得金額"]
[null,null,null,null,null,"1,000万円以下",null,null,"1,000万円超2,000万円以下",null,null,"2,000万円超"]
[]
["65歳未満","0～600,000",null,null,null,"所得金額は0円です。",null,null,"所得金額は0円です。",null,null,"所得金額は0円です。"]
[null,"600,001円から1,299,999円まで",null,null,null,"(a)×1－600,000円",null,null,"(a)×1－500,000円",null,null,"(a)×1－400,000円"]
[null,"1,300,000円から4,099,999円まで",null,null,null,"(a)×0.75－275,000円",null,null,"(a)×0.75－175,000円",null,null,"(a)×0.75－75,000円"]
[null,"4,100,000円から7,699,999円まで",null,null,null,"(a)×0.85－685,000円",null,null,"(a)×0.85－585,000円",null,null,"(a)×0.85－485,000円"]
[null,"7,700,000円から9,999,999円まで",null,null,null,"(a)×0.95－1,455,000円",null,null,"(a)×0.95－1,355,000円",null,null,"(a)×0.95－1,255,000円"]
[null,"10,000,000円以上",null,null,null,"(a)×1－1,955,000円",null,null,"(a)×1－1,855,000円",null,null,"(a)×1－1,755,000円"]
["65歳以上","0～1,100,000",null,null,null,"所得金額は0円です。",null,null,"所得金額は0円です。",null,null,"所得金額は0円です。"]
[null,"1,100,001円から3,299,999円まで",null,null,null,"(a)×1－1,100,000円",null,null,"(a)×1－1,000,000円",null,null,"(a)×1－900,000円"]
[null,"3,300,000円から4,099,999円まで",null,null,null,"(a)×0.75－275,000円",null,null,"(a)×0.75－175,000円",null,null,"(a)×0.75－75,000円"]
[null,"4,100,000円から7,699,999円まで",null,null,null,"(a)×0.85－685,000円",null,null,"(a)×0.85－585,000円",null,null,"(a)×0.85－485,000円"]
[null,"7,700,000円から9,999,999円まで",null,null,null,"(a)×0.95－1,455,000円",null,null,"(a)×0.95－1,355,000円",null,null,"(a)×0.95－1,255,000円"]
[null,"10,000,000円以上",null,null,null,"(a)×1－1,955,000円",null,null,"(a)×1－1,855,000円",null,null,"(a)×1－1,755,000円"]

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