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[null,"☆手取りで渡す場合(グロスアップ計算)"]
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[null,"＊本シートには計算式が含まれておりますので、取り扱いにはご注意ください。"]
[null,"＊本シートは念のために保存し、別シートにて実際の計算をすることをお勧めします。"]

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[2,"2020-05-08","交通費","研修部第1回研修会",null,"○○　○○","マルマル　マルマル","123-4567\n","静岡市葵区追手町０－１－２",6500,739,7239,"13:20:00","16:00:00",{"$f":"IF(N14=\"\",\"\",N14-M14)","v":"02:40:00"}]
[3,"2020-12-01","謝金","第１回　研修部会議",null,"△　△","ｻﾝｶｸ　ｻﾝｶｸ","111‐1111","静岡市葵区追手町０－１－４",1000,113,1113,"10:05:00","13:00:00",{"$f":"IF(N15=\"\",\"\",N15-M15)","v":"02:55:00"}]
[4,"2020-12-05","原稿料","学術誌",null,"□　□","ｼｶｸ　ｼｶｸ","012‐3456","静岡市葵区追手町０－１－３",10000,1137,11137,"16:00:00","19:40:00","03:40:00"]

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[6,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00",null,"交通費"]
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[5,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00",null,"原稿料"]
[6,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00",null,"交通費"]
[7,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00",null,"講演料"]
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[3,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00",null,"謝金"]
[4,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00",null,"講師料"]
[5,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00",null,"原稿料"]
[6,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00",null,"交通費"]
[7,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00",null,"講演料"]
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[11,null,null,null,null,null,null,null,null,null,{"$f":"L18-J18","v":0},{"$f":"INT(IF(J18<=897900,J18/0.8979,((J18-1000000*(1-10.21%))/0.7958)+1000000))","v":0},null,null,"00:00:00"]
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["2021年度","組織名：",null,null,"源泉税報告"]
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[]
["№","事業実施日","区分\n（講演料、講師料、旅費、原稿料、謝金の別）","細目\n（研修会名など）","会員番号","氏名","フリガナ","郵便番号","住所","手渡し額","税額","支払額","開始時間","終了時間","時間"]
[1,null,null,null,null,null,null,null,null,null,{"$f":"L8-J8","v":0},{"$f":"INT(IF(J8<=897900,J8/0.8979,((J8-1000000*(1-10.21%))/0.7958)+1000000))","v":0},null,null,{"$f":"IF(N8=\"\",0,N8-M8)","v":"00:00:00"}]
[2,null,null,null,null,null,null,null,null,null,0,0,null,null,{"$f":"IF(N9=\"\",0,N9-M9)","v":"00:00:00"}]
[3,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00",null,"謝金"]
[4,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00",null,"講師料"]
[5,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00",null,"原稿料"]
[6,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00",null,"交通費"]
[7,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00",null,"講演料"]
[8,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00"]
[9,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00"]
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[13,null,null,null,null,null,null,null,null,null,0,0,null,null,"00:00:00"]
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