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["従業者給与総額等月別明細書",null,null,null,null,"算定期間",null,null,"令和          年          月          日から",null,null,null,null,"氏名又は名称"]
[null,null,null,null,null,null,null,null,"令和          年          月          日まで"]
[]
["月","従業者数",null,"従業者給与総額",null,"非課税に係る従業者給与総額",null,null,null,null,null,"課税標準の特例控除額及び雇用改善助成対象者給与総額の２分の１の額",null,null,null,"課税標準となる従業者給与総額\n（Ａ－Ｂ－Ｃ）"]
[null,null,null,"Ａ",null,null,null,null,null,"Ｂ",null,null,null,null,"Ｃ"]
[null,"人",null,"円",null,"円",null,null,null,null,null,"円",null,null,null,"円"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["合       計",null,null,"円",null,"（①＋②＋③）",null,null,null,"円",null,"円",null,null,null,"円"]
["※パートタイマーとは形式的な呼称ではなく、その勤務の状態によって判定します。したがって算定期間の末日に正規雇用者の勤務時間の４分の３を超えて勤務する方は従業者数に含めます。"]
[]
["非課税給与内訳明細表"]
["障がい者\n（障がい者手帳の交付を受けている者等）",null,null,null,null,null,"６５歳以上の従業者",null,null,null,null,null,"福利厚生施設等専従事者",null,null,null,null,"円"]
["氏名又は\n社員番号",null,"生年月日",null,"給与総額",null,"氏名又は\n社員番号","生年月日",null,null,"給与総額",null,"氏名又は\n社員番号",null,"勤務施設名称",null,"給与総額"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["計①",null,null,null,null,null,"円","計②",null,null,null,null,"円",null,"計③"]
[]
["注１：障がい者及び６５歳以上の方でも、役員の場合は非課税の対象にはなりません。"]
["注２：中途退職者には、氏名の前に〇印をつけてください。"]
["注３：年齢６５歳以上の者であるか否かは算定期間の末日の現況で免税点判定を行いますが、算定期間の中途で６５歳以上に該当した場合、給与の"]
["           計算の基礎となる期間（週給、月給などの期間）の末日で判定を行い、その期間以後に係る給与が控除されます。"]