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{"sheet":"計算書類の注記","index":0,"n_rows":143,"n_cols":11,"rows_kept":143,"cut":false,"hidden":false,"merged":[[100,1,100,3],[26,1,26,2],[18,1,18,2],[15,1,15,2],[12,1,12,2],[44,1,44,2],[45,1,45,2],[30,1,30,2],[84,8,90,10],[51,1,51,2],[56,1,56,2],[34,1,34,2],[80,8,80,10],[10,1,10,12],[46,1,46,2],[47,1,47,2],[48,1,48,2],[142,1,142,10],[120,1,121,3],[131,0,131,10],[139,1,139,10],[3,1,7,10],[20,3,22,10],[31,3,32,10],[42,1,42,3],[80,1,80,3],[136,1,136,10]],"flags":["formulas_cached_only"]}
["（法第28条第１項関係様式例）"]
["計算書類の注記"]
[]
[null,"　以下に示すものは、想定される注記を例示したものです。該当事項がない場合は記載不要です。\n　なお、認定NPO法人においては、注記4,5,6,9,10の事項について一定の配慮が必要であり、詳細に記載されることが望まれます。"]
[]
[]
[]
[]
[]
["１．","重要な会計方針"]
["　　","　計算書類の作成は、NPO法人会計基準（2010年７月20日　2017年12月12日一部改正　NPO法人会計基準協議会）によっています。"]
[]
["　","（１）",null,"棚卸資産の評価基準及び評価方法"]
[null,null,null,"････････････････････････････････････････････"]
[]
["　","（２）",null,"固定資産の減価償却の方法"]
[null,null,null,"････････････････････････････････････････････"]
[]
["　","（３）",null,"引当金の計上基準"]
[null,null,"・","退職給付引当金"]
[null,null,null,"従業員の退職給付に備えるため、当期末における退職給付債務に基づき当期末に発生していると認められる金額を計上しています。なお、退職給付債務は期末自己都合要支給額に基づいて計算しています。"]
[]
[]
[null,null,"・","○○引当金"]
[null,null,null,"････････････････････････････････････････････"]
[]
["　","（４）",null,"施設の提供等の物的サービスを受けた場合の会計処理"]
[null,null,null,"施設の提供等の物的サービスの受入れは、活動計算書に計上しています。"]
[null,null,null,"また計上額の算定方法は「４.　施設の提供等の物的サービスの受入の内訳」に記載しています。"]
[]
[null,"（５）",null,"ボランティアによる役務の提供"]
[null,null,null,"ボランティアによる役務の提供は、「５．活動の原価の算定にあたって必要なボランティアによる役務の提供の内訳」として注記しています。"]
[]
[]
[null,"（６）",null,"消費税等の会計処理"]
[null,null,null,"消費税等の会計処理は、税込方式によっています。"]
[]
["２．","会計方針の変更"]
[null,null,null,"････････････････････････････････････････････"]
[]
["３．","事業別損益の状況"]
[{"$nulls":10},"（単位：円）"]
[null,"科目",null,null,"Ａ事業費","Ｂ事業費","Ｃ事業費","Ｄ事業費","事業部門計","管理部門","合計"]
[null,"Ⅰ　経常収益"]
[null," １．",null,"受取会費",{"$nulls":5},"×××","×××"]
[null," ２．",null,"受取寄附金","×××","×××","×××","×××","×××","×××","×××"]
[null," ３．",null,"受取助成金等","×××","×××","×××","×××","×××",null,"×××"]
[null," ４．",null,"事業収益","×××","×××","×××","×××","×××",null,"×××"]
[null," ５．",null,"その他収益",{"$nulls":5},"×××","×××"]
[null,null,"経常収益計",null,"×××","×××","×××","×××","×××","×××","×××"]
[null,"Ⅱ　経常費用"]
[null,"（１）",null,"人件費"]
[null,null,null,"給料手当","×××","×××","×××","×××","×××","×××","×××"]
[null,null,null,"臨時雇賃金","×××","×××","×××","×××","×××","×××","×××"]
[null,null,null,"･･････････","×××","×××","×××","×××","×××","×××","×××"]
[null,null,null,"人件費計","×××","×××","×××","×××","×××","×××","×××"]
[null,"（２）",null,"その他経費"]
[null,null,null,"業務委託費","×××","×××","×××","×××","×××",null,"×××"]
[null,null,null,"旅費交通費","×××","×××","×××","×××","×××","×××","×××"]
[null,null,null,"･･････････","×××","×××","×××","×××","×××","×××","×××"]
[null,null,null,"その他経費計","×××","×××","×××","×××","×××","×××","×××"]
[null,null,"経常費用計",null,"×××","×××","×××","×××","×××","×××","×××"]
[null,null,"当期経常増減額",null,"×××","×××","×××","×××","×××","×××","×××"]
[]
["４．","施設の提供等の物的サービスの受入の内訳"]
[{"$nulls":7},"（単位：円）"]
[null,"内容",null,null,"金額","算定方法"]
[null,"○○体育館の",null,null,"×××","○○体育館使用料金表によってい"]
[null,"無償利用",null,null,null,"ます。"]
["５．","活動の原価の算定にあたって必要なボランティアによる役務の提供の内訳"]
[{"$nulls":7},"（単位：円）"]
[null,"内容",null,null,"金額","算定方法"]
[null,"○○事業相談員",null,null,"×××","単価は××地区の最低賃金によって"]
[null,"　■名×■日間",null,null,null,"算定しています。"]
[]
["６．","使途等が制約された寄附金等の内訳"]
[null,"使途等が制約された寄附金等の内訳（正味財産の増減及び残高の状況）は以下の通りです。"]
[null,"当法人の正味財産は×××円ですが、そのうち×××円は、下記のように使途が特定されています。"]
[null,"したがって使途が制約されていない正味財産は×××円です。"]
[{"$nulls":10},"（単位：円）"]
[null,"内容",null,null,"期首残高","当期増加額","当期減少額","期末残高","備考"]
[null,"○○地震被災者",null,null,"×××","×××","×××","×××","翌期に使用予定の支援用資金"]
[null,"援助事業"]
[]
[null,"△△財団助成",null,null,"×××","×××","×××","×××","助成金の総額は××円です。活動計算書に計上した額××円との差額××円は前受助成金として貸借対照表に負債計上しています。"]
[null,"××事業"]
[]
[]
[]
[]
[null,"合計",null,null,"×××","×××","×××","×××"]
{"$rows_empty":7}
["７．","固定資産の増減内訳"]
[{"$nulls":9},"（単位：円）"]
[null,"科目",null,null,"期首取得価額","取得","減少","期末取得価額","減価償却累計額","期末帳簿価額"]
[null,"有形固定資産"]
[null,null,"什器備品",null,"×××","×××","×××","×××","△×××","×××"]
[null,null,"･･････････",null,"×××","×××","×××","×××","△×××","×××"]
[null,"無形固定資産"]
[null,null,"･･････････",null,"×××","×××","×××","×××","△×××","×××"]
[null,"投資その他の資産"]
[null,null,"･･････････",null,"×××","×××","×××","×××",null,"×××"]
[null,"合計",null,null,"×××","×××","×××","×××","△×××","×××"]
[]
["８．","借入金の増減内訳"]
[{"$nulls":7},"（単位：円）"]
[null,"科目",null,null,"期首残高","当期借入","当期返済","期末残高"]
[null,"長期借入金",null,null,"×××","×××","×××","×××"]
[null,"役員借入金",null,null,"×××","×××","×××","×××"]
[null,"合計",null,null,"×××","×××","×××","×××"]
[]
["９．","役員及びその近親者との取引の内容"]
[null,"役員及びその近親者との取引は以下の通りです。"]
[{"$nulls":5},"（単位：円）"]
[null,"科目",null,null,"計算書類に計","内役員及び近"]
[{"$nulls":4},"上された金額","親者との取引"]
[null,"（活動計算書）"]
[null,"受取寄附金",null,null,"×××","×××"]
[null,"委託料",null,null,"×××","×××"]
[null,null,"活動計算書計",null,"×××","×××"]
[null,"（貸借対照表）"]
[null,"未払金",null,null,"×××","×××"]
[null,"役員借入金",null,null,"×××","×××"]
[null,null,"貸借対照表計",null,"×××","×××"]
[]
["10．その他特定非営利活動法人の資産、負債及び正味財産の状態並びに正味財産の増減の状況を明らかにす\n　るために必要な事項"]
["　・　現物寄附の評価方法"]
[null,"現物寄附を受けた固定資産の評価方法は、固定資産税評価額によっています。"]
[]
["　・　事業費と管理費の按分方法"]
[null,"各事業の経費及び事業費と管理費に共通する経費のうち、給料手当及び旅費交通費については従事割合に基づき按分しています。"]
[]
["　・　重要な後発事象"]
[null,"平成××年×月×日、○○事業所が火災により焼失したことによる損害額は××円、保険の契約金額は××円です。"]
[]
["　・　その他の事業に係る資産の状況"]
[null,"その他の事業に係る資産の残高は、土地・建物が××円、棚卸資産が××円です。\n特定非営利活動に係る事業・その他の事業に共通で使用している重要な資産は土地・建物が××円で\nす。"]