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{"sheet":"利用の手引き","index":0,"n_rows":12,"n_cols":2,"rows_kept":12,"cut":false,"hidden":false,"merged":[]}
[]
[null,"　津山市　法人市民税納付書　利用の手引き"]
[]
[null,"　１　納付書の作成方法"]
[null,"　　（１）入力用シートを選択して、必要事項を入力または選択してください。\n　　　「※」印が付いているものは、必須項目となりますので必ず入力してください。\n　　（２）納付書印刷ボタンを押して、A4の用紙に印刷してください。\n　　　印刷前に入力内容の確認をお願いします。\n　　（３）印刷した納付書を点線に沿って切り取り、3枚を1組としてご使用ください。"]
[null,"　２　納付場所（津山市指定金融機関及び津山市収納代理金融機関）"]
[null,"　　次の銀行等の本店または全国の各支店・出張所\n　　　＜銀　　　行＞中国銀行・鳥取銀行・山陰合同銀行・広島銀行・トマト銀行\n　　　＜信用金庫＞津山信用金庫\n　　　＜労働金庫＞中国労働金庫\n　　　＜農　　　協＞晴れの国岡山農業協同組合\n　　　※ゆうちょ銀行及び郵便局で納付される場合には、津山市専用の振替用紙が必要となります。\n　　　　 必要な場合は、専用の振替用紙を送付いたしますので、事前に下記連絡先までご連絡ください。\n　　　※法人市民税の納付書については、コンビニエンスストアでのお取り扱いはできません。\n　　"]
[null,"　３　延滞金について"]
[null,"　納期限までに税金を完納しないときは、法定納期限の翌日から納付の日までの期間の日数に応じ、不足税額（1,000円未満の端数があるとき、又はその全額が2,000円未満であるときは、その端数金額又は全額を切り捨てます。）に年14.6%（指定納期限までの期間又は指定納期限の翌日から1月を経過する日までの期間については、年7.3%）の割合（平成12年1月1日から平成25年12月31日までの期間については、当該機関の属する各年の前年の11月30日を経過する時における日本銀行法第15条第1項第1号の規程により定められる商業手形の基準割引率に年4%の割合を加算した割合が年7.3%の割合に満たない場合には、その年中においては、年7.3%の割合にあっては、当該商業手形の基準割引率に年4%の割合を加算した割合とします。平成26年1月1日以後の期間については、当該期間の属する各年の前年に租税特別措置法第93条第2項の規程により告示された割合に年1%の割合を加算した割合（以下「延滞金特例基準割合」という。）が年7.3%に満たない場合には、その年（以下「延滞金特例基準割合適用年」という。）中においては、年14.6%の割合にあっては当該延滞金特例基準割合適用年における延滞金特例基準割合に年7.3%の割合を加算した割合とし、年7.3%の割合にあっては当該延滞金特例基準割合に年1%の割合を加算した割合（当該加算した割合が年7.3%の割合を超える場合には、年7.3%の割合）とします。）を乗じて計算した延滞金を納めていただきます。\n"]
[null,"　また、令和３年１月以後の期間について、納税の猶予等の適用を受けた場合（延滞金の金額が免除される場合を除く。）の延滞金の割合は、納税の猶予等を　した期間の猶予特例基準割合が年7.3%未満の場合には、その期間においては、その猶予特例基準割合（平均貸付割合に年0.5%（現行：年1%)の割合を加算した割合をいう。）とする。"]
[null,"　また、法人住民税の納期限の延長の適用を受けた場合の延滞金の割合は、各年の国税の利子税特例基準割合が年7.3%未満の場合には、その年中においては、その利子税特例基準割合（平均貸付割合に年0.5%（現行：年1%）の割合を加算した割合をいう。）とする。"]
[null,"　※平均貸付割合とは、各年の前々年の9月から前年の8月までの各月における銀行の新規の短期貸出約定平均金利の合計を12で除して得た割合として各年の前年11月30日までに財務大臣が告示する割合のことです。"]

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[]
[null,"法人市民税 納付書 入力用シート"]
[null,"入力項目欄に必要事項を入力または選択してください。「※」が付いている項目は、入力必須となります。"]
[null,"入力区分","必須","入力項目",null,null,null,null,null,null,null,"注意事項"]
[null,"郵便番号",null,null,null,null,null,null,null,null,null,null,"郵便番号を入力してください。"]
[null,"所在地","※",null,null,null,null,null,null,null,null,null,"本店又は主たる事業所の所在地を入力してください。"]
[null,"建物等",null,null,null,null,null,null,null,null,null,null,"建物等がある場合に入力をしてください。"]
[null,"法人名①","※",null,null,null,null,null,null,null,null,null,"法人名を入力してください。"]
[null,"法人名②",null,null,null,null,null,null,null,null,null,null,"支部，支社等がある場合に入力をしてください。"]
[null,"整理番号",null,null,null,null,null,null,null,null,null,null,"津山市で指定した10桁の整理番号を入力してください。\n(当市からお送りしている法人市民税に関する書類等に記載しております。)"]
[null,"申告区分","※",null,null,null,null,{"$f":"IF(D11=\"確定\",\"03\",IF(D11=\"予定\",\"01\",IF(D11=\"中間\",\"02\",IF(D11=\"修正\",\"04\",IF(D11=\"更正\",\"05\",IF(D11=\"決定\",\"06\",IF(D11=\"見込納付\",\"61\",IF(D11=\"清算予納\",\"22\",IF(D11=\"清算確定\",\"23\",IF(D11=\"均等割\",\"03\",\"\"))))))))))","v":""},null,null,null,null,"ドロップダウンリストから申告書の区分を選択してください。"]
[null,"年度","※",null,null,"年度",null,null,null,null,null,null,"申告する月の属する年度を入力してください。"]
[null,"事業年度開始","※",null,null,"年",null,"月",null,"日","から",null,"申告書の事業年度を入力してください。"]
[null,"事業年度終了","※",null,null,"年",null,"月",null,"日","まで"]
[null,"納期限",null,null,null,"年",null,"月",null,"日",null,null,"納期限を入力してください。"]
[null,"法人税割額","※",null,null,null,null,null,null,"円",null,null,"納付する金額の内訳を入力してください。\n※申告書と金額が一致していることを確認してください。\n\n　"]
[null,"均等割額",null,null,null,null,null,null,null,"円"]
[null,"延滞金",null,null,null,null,null,null,null,"円"]
[null,"督促手数料",null,null,null,null,null,null,null,"円"]
[null,"合計額",null,{"$f":"IF(AND(D16=0,D17=0,D18=0,D19=0),\"\",SUM(D16:I19))","v":""},null,null,null,null,null,"円"]

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["納  期  限",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,{"$f":"入力用シート!$D15&入力用シート!$E15&\".\"&入力用シート!$G15&\".\"&入力用シート!$I15","v":".."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"領収日付印",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"納  期  限",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"入力用シート!$D15&入力用シート!$E15&\".\"&入力用シート!$G15&\".\"&入力用シート!$I15","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,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,"領収日付印",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,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,null,"納  期  限",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,{"$f":"入力用シート!$D15&入力用シート!$E15&\".\"&入力用シート!$G15&\".\"&入力用シート!$I15","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,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,"領収日付印"]
[null,null,null,null,null,null,"上記のとおり徴収しました。（納税者保管）",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,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,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,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,null,null,null,null,null,null,null,null,null,null,null,null,"日　　　計",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,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,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,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"指定金融機関名\n(取りまとめ店)",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,"中国銀行　津山市役所出張所"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"◎この納付書は、点線部分で切り取り、\n　3片を1組として金融機関にご提出ください。",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,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,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,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,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,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,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,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"取りまとめ店"]
[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,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,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,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"上記のとおり納付します。（金融機関保管）",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,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,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,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"上記のとおり通知します。(市保管)"]