損金の額に算入される租税公課等の範囲と損金算入時期 の変更点

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• 損金の額に算入される租税公課等の範囲と損金算入時期 へ行く。

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損金の額に算入される租税公課等の範囲と損金算入時期

[平成26年4月1日現在法令等]

　法人税法においては、法人が納付する租税公課のうち次の1に揚げる租税公課以外の租税公課は損金の額に算入され、また、その損金算入の時期は次の2のとおりです。
1　損金の額に算入されない主な租税公課

　損金の額に算入されない主な租税公課は次のとおりです。

　　　　(1)　法人税、都道府県民税及び市町村民税の本税
　　　　(2)　各種加算税及び各種加算金、延滞税及び延滞金（地方税の納期限の延長に係る延滞金は除きます。）並びに過怠税
　　　　(3)　罰金及び科料（外国又は外国の地方公共団体が課する罰金又は科料に相当するものを含みます。）並びに過料
　　　　(4)　法人税額から控除する所得税及び外国法人税

2　租税公課の損金算入時期

　損金の額に算入される租税公課の損金算入時期については、それぞれ次のとおりです。

　　　　(1)　申告納税方式による租税
　　　　　　　　イ　酒税、事業税、事業所税などの申告納税方式による租税については、納税申告書を提出した事業年度です。また、更正又は決定のあったものについては、その更正又は決定のあった事業年度となります。
　　　　　　　　　ただし、その事業年度の直前事業年度分の事業税及び地方法人特別税については、その事業年度終了の日までにその全部又は一部につき、申告、更正又は決定がされていない場合であっても、その事業年度の損金の額に算入することができます。
　　　　　　　　ロ　収入金額又は棚卸資産の評価額に含めた申告期限未到来の酒税などや、製造原価、工事原価その他これらに準ずる原価のうちに申告期限未到来の納付すべき事業に係る事業所税を損金経理により未払金に計上したときは、その損金経理をした事業年度となります。
　　　　(2)　賦課課税方式による租税
　　　　　不動産取得税、自動車税、固定資産税、都市計画税などの賦課課税方式による租税については、賦課決定のあった事業年度となります。
　　　　　ただし、納期の開始日の事業年度又は実際に納付した事業年度において損金経理をした場合には、その損金経理をした事業年度となります。
　　　　(3)　特別徴収方式による租税
　　　　　ゴルフ場利用税、軽油引取税などの特別徴収方式による租税については、納入申告書を提出した事業年度です。
　　　　　また、更正又は決定のあったものについては、その更正又は決定のあった事業年度となります。
　　　　　ただし、収入金額のうちに申告期限未到来のこれらの租税の納入すべき金額が含まれている場合において、その金額を損金経理により未払金に計上したときは、その損金経理をした事業年度となります。
　　　　(4)　利子税・延滞金
　　　　　国税の利子税や地方税の納期限の延長に係る延滞金は、納付した事業年度となります。
　　　　　ただし、その事業年度の期間に対応する未納額を損金経理により未払金に計上したときは、その損金経理をした事業年度となります。

(法法38、40、41、55、法基通9-5-1、9-5-2)

　　　　　国税に関するご相談は、国税局電話相談センター等で行っていますので、税についての相談窓口をご覧になって、電話相談をご利用ください。
　　　　※　下記の電話番号では、国税に関するご相談は受け付けておりません。
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#html{{
 <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><b><font size="3">【租税公課】</font></b></p>
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        <p style="line-height: 100%; margin-top: 5; margin-bottom: 0"><font size="3"><b>〔１〕 
        損金算入、損金不算入の区分</b></font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2"><b>損金算入</b>となる租税公課のうち、主なものは次の通りです。</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">　　・事業税（及び地方法人特別税、以下単に事業税とします）</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">　　・事業所税　</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">　　・自動車税、固定資産税</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">　　・消費税（税込経理の場合）及びその他の間接税</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">　　・利子税、延滞税（確定申告期限の延長の場合）</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">　　（補足：  
        事業税は「前期確定申告額」と「当期中間申告額」が当期の損金になります。）</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2"><b>損金不算入</b>の租税公課のうち、主なものは次の通りです。</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">　　・法人税、住民税の本税</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">　　・法人税にかかる延滞税及び各種の加算税</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">　　・地方税にかかる延滞金及び各種の加算金</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">　　・罰金、過料、科料</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">　　・税額控除を受ける場合の所得税</font></p>
        <p style="line-height: 100%; margin-top: 25; margin-bottom: 0"><font size="3"><b>〔２〕   
        納付税額の処理</b></font></p>  
        <p style="line-height: 100%; margin-top: 4; margin-bottom: 0"><font size="2"><b>１．租税公課の経理処理</b></font></p>  
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">別表５（２）の「当期中の納付税額」欄は「充当金取崩による納付」「仮払経理による納付」「損金経理による納付」に区分されています。この区分は難しくはありませんが、それぞれどうような場合が該当するかは、押さえておく必要があります。</font></p>  
        <p style="line-height: 100%; margin-top: 4; margin-bottom: 2"><font size="2"><b>〔別表５（２）の上部〕</b></font></p>  
        <table bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#000000" border="1" bordercolor="#FFFFFF" cellspacing="1" width="100%">  
          <tbody><tr>  
            <td rowspan="3" colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" width="18%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">税目及び事業年度</font></p></td>  
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" width="14%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">期   
              首 現 在</font></p>  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未   
              納 税 額</font></p></td>  
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" width="13%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">当期発生税額</font></p></td>  
            <td colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" width="42%">  
              <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"><font size="2">当&nbsp;                            
              期&nbsp; 中&nbsp; の&nbsp; 納&nbsp; 付&nbsp; 税&nbsp; 額</font></p></td>                          
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" width="14%">               
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">期                
              末 現 在</font></p>               
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未                
              納 税 額</font></p>               
            </td>               
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          <tr>               
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" width="14%">               
              <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"><font size="2">充当金取崩による納付</font></p>               
            </td>               
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" width="13%">               
              <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"><font size="2">仮払経理による納付</font></p>               
            </td>               
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" width="14%">               
              <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"><font size="2">損金経理による納付</font></p>               
            </td>               
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            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" width="14%">               
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">①</font></p></td>               
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" width="13%">               
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">②</font></p></td>               
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" width="14%">               
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">③</font></p></td>               
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" width="13%">               
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">④</font></p></td>               
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" width="14%">        
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">⑤</font></p>       
            </td>              
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" width="14%">              
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">⑥</font></p></td>              
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            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" width="3%">              
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" width="15%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
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            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" width="15%"><font color="#FFFFFF">　</font><font color="#FFFFFF">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;   
              </font>：</td>  
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" width="14%">  
              　  
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            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" width="13%">  
              　  
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        </tbody></table>  
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">法人税・住民税・事業税等中間申告制度が採られている税金の経理方法には、中間申告額と確定申告額をそれぞれ別個に処理する方法と、年税額を一括して処理する方法があります。</font></p>  
        <p style="line-height: 100%; margin-top: 5; margin-bottom: 2"><font size="2"><b>別個に処理する方法</b></font></p>  
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">●中間申告額を費用に計上し、確定申告額を未払計上する方法</font></p>  
        <div align="center">  
          <center>  
          <table border="0" width="90%">  
            <tbody><tr>  
              <td nowrap="" width="38%">  
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"><font size="2">■中間申告額の納付時</font></p></td>  
              <td nowrap="" width="26%">  
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"></p></td>  
              <td nowrap="" width="39%">  
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"></p></td>  
            </tr>  
            <tr>  
              <td nowrap="" width="38%">  
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"><font size="2">&nbsp;&nbsp;&nbsp;                          
                法人税等　　&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,250,000</font></p></td>                         
              <td nowrap="" width="26%">              
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"><font size="2">               
                現金預金&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,250,000</font></p></td>                          
              <td nowrap="" width="39%">              
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"><font size="2">⇒　損金経理による納付</font></p></td>
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              <td nowrap="" width="38%">
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"><font size="2">■決算で確定申告額を未払計上</font></p></td>
              <td nowrap="" width="26%">
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"></p></td>
              <td nowrap="" width="39%">
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"></p></td>
            </tr>
            <tr>
              <td nowrap="" width="38%">
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"><font size="2">&nbsp;&nbsp;&nbsp;                          
                法人税等　　&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2,100,000</font></p></td>                         
              <td nowrap="" width="26%">              
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"><font size="2">未払法人税等&nbsp;&nbsp;&nbsp;&nbsp;                           
                2,100,000</font></p></td>               
              <td nowrap="" width="39%">              
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"></p></td>              
            </tr>              
          </tbody></table>              
          </center>              
        </div>              
        <p style="line-height: 100%; margin-top: 5; margin-bottom: 2"><font size="2"><b>一括して処理する方法</b></font></p>              
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">●中間申告額を「仮払金」で処理し、年税額を未払計上する方法</font></p>              
        <div align="center">              
          <center>              
          <table border="0" width="90%">              
            <tbody><tr>              
              <td nowrap="" width="38%">              
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"><font size="2">■中間申告額の納付時</font></p></td>              
              <td nowrap="" width="27%">              
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"></p></td>              
              <td nowrap="" width="39%">              
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"></p></td>              
            </tr>              
            <tr>              
              <td nowrap="" width="38%">              
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"><font size="2">　　仮払法人税等　　1,250,000</font></p></td>
              <td nowrap="" width="27%">
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"><font size="2">現金預金&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                     
                1,250,000&nbsp;</font></p></td>              
              <td nowrap="" width="39%">             
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"><font size="2"> ⇒　仮払経理による納付</font></p></td>
            </tr>
            <tr>
              <td nowrap="" width="38%">
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"><font size="2">■決算で年額を未払計上</font></p></td>
              <td nowrap="" width="27%">
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"></p></td>
              <td nowrap="" width="39%">
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"></p></td>
            </tr>
            <tr>
              <td nowrap="" width="38%">
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"><font size="2">　　法人税等　　　　　3,350,000</font></p>
              </td>
              <td nowrap="" width="27%">
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"><font size="2">未払法人税等&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size="2">3,350,000</font></p>     
              </td>
              <td nowrap="" width="39%">
                <p style="line-height: 100%; margin-top: -2; margin-bottom: -2"></p></td>
            </tr>
            <tr>
              <td colspan="3" width="90%">
                <p style="line-height: 100%; margin-top: 8; margin-bottom: 2"><font size="2">この方法で処理した場合は、（未払法人税等－</font><font size="2">仮払法人税等）</font><font size="2">の額が確定申告額に一致します。</font></p>
                <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">翌期の確定申告額の納付時に「仮払法人税等」を「未払法人税等」と相殺した場合は、「納税充当金による仮払税金消却」に該当します。</font></p></td>
            </tr>
          </tbody></table>
          </center>
        </div>
        <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">●中間申告額を「未払法人税等」で処理し、年税額を未払計上する方法</font></p>
        <div align="center">
          <center>
          <table border="0" width="90%">
            <tbody><tr>
              <td nowrap="" width="38%">
                <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"><font size="2">■中間申告額の納付時</font></p>
              </td>
              <td nowrap="" width="26%">
                <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"></p></td>
              <td nowrap="" width="39%">
                <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"></p></td>
            </tr>
            <tr>
              <td nowrap="" width="38%">
                <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"><font size="2">&nbsp;&nbsp;&nbsp; 未払法人税等　　1,250,000</font></p>
              </td>
              <td nowrap="" width="26%">
                <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"><font size="2">現金預金&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                           
        1,250,000</font></p>          
              </td>               
              <td nowrap="" width="39%">          
                <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"><font size="2"> ⇒　充当金取崩による納付</font></p>
              </td>
            </tr>
            <tr>
              <td nowrap="" width="38%">
                <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"><font size="2">■決算で年額を未払計上</font></p>
              </td>
              <td nowrap="" width="26%">
                <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"></p></td>
              <td nowrap="" width="39%">
                <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"></p></td>
            </tr>
            <tr>
              <td nowrap="" width="38%">
                <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"><font size="2">&nbsp;&nbsp;&nbsp;                          
                法人税等　　　　　3,350,000</font></p>
              </td>
              <td nowrap="" width="26%">
                <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"><font size="2">未払法人税等&nbsp;&nbsp;&nbsp;&nbsp;                           
        3,350,000</font></p>          
              </td>               
              <td nowrap="" width="39%">          
                <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"></p></td>             
            </tr>             
            <tr>             
              <td colspan="3" nowrap="" width="100%">         
                <p style="line-height: 100%; margin-top: 1; margin-bottom: 1"><font size="2">この方法で処理した場合は、未払法人税等の期末残高が確定申告額に一致します。</font></p>         
              </td>             
            </tr>             
          </tbody></table>             
          </center>             
        </div>             
        <p style="line-height: 100%; margin-top: 4; margin-bottom: 0"><font size="2"><b>●翌期</b>の処理は、いずれも「充当金取崩による納付」に該当します。</font></p>         
        <div align="center">         
          <center>         
          <table border="0" width="90%">         
            <tbody><tr>         
              <td width="37%">         
                <p style="line-height: 100%; margin-top: -2; margin-bottom: 1"><font size="2">&nbsp;&nbsp;                     
                未払法人税等&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2,100,000</font></p></td>                     
              <td width="63%">         
                <p style="line-height: 100%; margin-top: -2; margin-bottom: 1"><font size="2">             
        現金預金　&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2,100,000</font></p></td>                    
            </tr>        
          </tbody></table>        
          </center>        
        </div>        
        <p style="line-height: 100%; margin-top: 20; margin-bottom: 5"><font size="2"><b>２．充当金取崩しによる納付</b></font></p>  
        <table bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#000000" border="1" bordercolor="#FFFFFF" cellspacing="1" width="69%">  
          <tbody><tr>  
            <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="46%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">納付する税金</font></p></td>  
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="22%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">別表４</font></p></td>  
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="32%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">別表５（１）</font></p></td>  
          </tr>  
          <tr>  
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="17%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">損金不算入税</font></p>  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p></td>  
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="29%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">法人税・住民税の本税</font></p></td>  
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="22%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">処理なし</font></p></td>  
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="32%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">納税充当金の当期減少</font></p>  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2"><u>未納法人税等（△）の当期減少</u></font></p>  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">差引き増減なし</font></p></td>  
          </tr>  
          <tr>  
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="29%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">附帯税</font></p></td>  
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="22%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">加算・流出</font></p>  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2"><u>減算・留保　　　</u></font></p>  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">差引き増減なし</font></p></td>  
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="32%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">納税充当金の当期減少</font></p></td>  
          </tr>  
          <tr>  
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="17%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">損金算入税</font></p></td>  
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="29%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">事業税・利子税・延滞金等</font></p></td>  
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="22%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">減算・留保</font></p></td>  
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="32%">  
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">納税充当金の当期減少</font></p></td>  
          </tr>  
        </tbody></table>  
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">法人税等損金不算入税の納付に伴い納税充当金を取崩しても（損金不算入税を損金経理していませんから）所得金額は変動しません。しかし、納税充当金は減少しますから、別表５（１）のいわば「内部振替え」をします（   
        <a href="b4b5.htm">前節</a> 参照）。</font></p>    
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">附帯税は社外流出の扱いですから、別表４と別表５（１）の関連から、別表４で加算・減算の両建処理をします。法人税・住民税の本税は前事業年度終了時点で、マイナスの利益積立金額になっているのに対し、附帯税はそうはなっていませんから社外流出とします。</font></p>  
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">損金算入税を納税充当金を取崩して納付した場合は、未処理のままでは損金に算入されませんから別表４で減算、別表５（１）で納税充当金の当期減少の処理をします。</font></p>  
        <p style="line-height: 100%; margin-top: 4; margin-bottom: 0"><font size="2">〔例〕前期確定分の法人税・住民税・事業税を納付し「未払法人税等」「未払事業税」を消却した。</font></p>  
        <div align="center">  
          <center>  
          <table border="0" width="88%">  
            <tbody><tr>  
              <td width="16%">  
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">法人税</font></p>  
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">道府県民税</font></p>  
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">市町村民税</font></p>  
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">事業税</font></p></td>  
              <td align="right" width="11%">  
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">4,500,000</font></p>  
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">380,000</font></p>  
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">1,040,000</font></p>  
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">742,000</font></p></td>  
              <td width="38%">  
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">&nbsp;                        
                納税充当金取崩し合計</font></p>             
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">　　　　　　　6,662,000</font></p></td>
              <td width="35%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"></p></td>
            </tr>
          </tbody></table>
          </center>
        </div>
        <p style="line-height: 100%; word-spacing: 4; margin-top: 2; margin-bottom: 2"><font color="#000000" size="2"><b>〔別表４〕</b></font></p>                 
<table bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#000000" border="1" bordercolor="#FFFFFF" cellspacing="1" height="109" width="90%">        
  <tbody><tr>        
    <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="17" width="35%">        
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">区　　　　　　　　　分</font></p></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="17" width="19%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">総　　　　額</font></p></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="17" width="19%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">留　　　　保</font></p></td>
    <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="17" width="27%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">社　外　流　出</font></p></td>
  </tr>
  <tr>
    <td rowspan="2" colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="47" width="35%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">当期利益又は当期欠損の額</font>
      </p><p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">　　</font></p></td>         
    <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="47" width="19%"><font color="#F2F2F2" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></td>          
    <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="47" width="19%"><font color="#F2F2F2" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="26" width="7%"><font color="#000000" size="2">配　当</font></td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="26" width="20%"><font color="#F5F5F5">11</font></td>          
  </tr>          
  <tr>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="9" width="7%"><font color="#000000" size="2">その他</font></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="9" width="20%"><font color="#F5F5F5">1</font></td>          
  </tr>          
  <tr>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="0" width="5%">          
      <font color="#000000" size="2">加算</font></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="0" width="30%"> 
      　 
    </td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="0" width="19%"> 
      　 
    </td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="0" width="19%"> 
      　</td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="0" width="7%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p></td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="0" width="20%">
      　</td>          
  </tr>          
  <tr>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="27" width="5%">          
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">減算</font></p></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="27" width="30%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">納税充当金から支出した事業税等の額</font></p> 
    </td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" height="27" width="19%"> 
      &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">&nbsp;&nbsp;                        
      742, 000</font></td>                                 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" height="27" width="19%"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                    
      <font color="#0000FF">742, 000</font></font></td>                                 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="27" width="7%"><font color="#F2F2F2">　</font></td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="27" width="20%"><font color="#F5F5F5">1</font></td>         
  </tr>         
  <tr>         
    <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="35%"><font color="#000000" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                        
      仮　　　　　　　　　　　計</font></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="19%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="19%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="7%"><font color="#F5F5F5">　</font></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="20%"><font color="#F5F5F5">1</font></td> 
  </tr> 
  <tr> 
    <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="35%"> 
      <p><font color="#000000" size="2">&nbsp;</font><font size="2">&nbsp;&nbsp;<font color="#F5F5F5">&nbsp;1</font></font></p></td>            
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="19%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="19%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="7%"><font color="#F5F5F5">　</font></td>           
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="20%"><font color="#F5F5F5">1</font></td>           
  </tr>           
  <tr>
    <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="35%"><font color="#000000" size="2">&nbsp;&nbsp;                        
      所得金額又は欠損金額</font></td>                         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="19%"><font color="#F5F5F5">1</font>             
    </td>             
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="19%"><font color="#F5F5F5">1</font>             
    </td>             
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="7%"><font color="#F5F5F5" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1              
      </font></td>                        
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="20%"><font color="#F5F5F5">1</font></td>                        
  </tr>                        
</tbody></table>                        
        <p style="line-height: 100%; margin-top: 4; margin-bottom: 2"><font size="2"><b>〔別表５（１）〕</b></font></p>            
        <table bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#000000" border="1" bordercolor="#FFFFFF" cellspacing="1" width="90%">            
          <tbody><tr>            
            <td rowspan="2" bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="23%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">区&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                        
              分</font></p></td>             
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="15%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">期　首　現　在</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利益積立金額</font></p></td>             
            <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="35%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">当                
              期&nbsp; の 増 減</font></p></td>                   
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="16%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">翌期首現在</font></p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利益積立金額</font></p></td>            
          </tr>            
          <tr>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="15%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">減</font></p></td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="16%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">増</font></p></td>            
          </tr>            
          <tr>            
            <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="23%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利益準備金</font></p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>            
            </td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="15%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>            
            </td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="15%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>            
            </td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p></td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>            
            </td>            
          </tr>            
          <tr>            
            <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="23%">            
              <font size="2">納税充当金</font></td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="15%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">6,662,000</font></p>            
            </td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="15%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font color="#000080">             
              </font><font color="#0000FF">            
              6,662,000</font></font></p>           
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
          </tr>
          <tr>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="3%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">
              <font size="2">未</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">
              <font size="2">納</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">
              <font size="2">税</font></p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="20%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納法人税・復興特別税</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納道府県民税</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納市町村民税</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="15%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;                        
              4,500,000</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;                    
              &nbsp;&nbsp;                        
              380,000</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;                        
              1,040,000</font></p>             
            </td>             
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="15%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                        
              4,500,000</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                    
              &nbsp;                        
              380,000</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                        
              1,040,000</font></p>             
            </td>             
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△</font></p>             
            </td>             
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△</font></p>             
            </td>             
          </tr>             
          <tr>             
            <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="23%">             
              <font size="2">　差　引　合　計　額</font></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="15%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="15%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
          </tr>
        </tbody></table>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 0"><font size="2">「納税充当金から支出した事業税等の額」は、<font color="#0000FF">納税充当金の当期減少額の一部</font>になります。</font></p>
        <p style="line-height: 100%; margin-top: 15; margin-bottom: 0"><font size="2"><b>３．損金経理による納付</b></font></p>
        <p style="line-height: 100%; margin-top: 3; margin-bottom: 5"><font size="2">事業税等の損金算入税は、当然申告調整不要です。</font></p>
        <table bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#000000" border="1" bordercolor="#FFFFFF" cellspacing="1" width="87%">
          <tbody><tr>
            <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="46%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">納付する税金</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="15%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">別表４</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="39%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">別表５（１）</font></p></td>
          </tr>
          <tr>
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="18%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">損金不算入税</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="28%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">法人税・住民税の本税</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="15%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">加算・留保</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="39%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納法人税等（△）の当期減少</font></p></td>
          </tr>
          <tr>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="28%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">附帯税</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="15%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">加算・流出</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="39%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">処理なし</font></p></td>
          </tr>
        </tbody></table>
        <p style="line-height: 100%; margin-top: 4; margin-bottom: 0"><font size="2">〔例〕当期中間申告額を納付し、いずれも費用に計上した。</font></p>
        <div align="center">
          <table border="0" width="94%">
            <tbody><tr>
              <td width="16%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">法人税</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">道府県民税</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利子割</font>　　</p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">市町村民税</font></p></td>
              <td align="right" width="13%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">3,620,000</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">304,500</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">3,500</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">987,000</font></p></td>
              <td width="44%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">&nbsp;                        
                住民税合計（利子割除く）</font></p>             
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">　　　　　　　　　　　　1,291,000　　</font></p></td>
              <td width="35%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"></p></td>
            </tr>
          </tbody></table>
        </div>
        <p style="line-height: 100%; word-spacing: 4; margin-top: 2; margin-bottom: 2"><font color="#000000" size="2"><b>〔別表４〕</b></font></p>                 
<table bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#000000" border="1" bordercolor="#FFFFFF" cellspacing="1" height="109" width="90%">        
  <tbody><tr>        
    <td colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="17" width="31%">        
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">区　　　　　　　　　分</font></p></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="17" width="21%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">総　　　　額</font></p></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="17" width="21%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">留　　　　保</font></p></td>
    <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="17" width="27%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">社　外　流　出</font></p></td>
  </tr>
  <tr>
    <td rowspan="2" colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="47" width="31%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">当期利益又は当期欠損の額</font>
      </p><p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">　　</font></p></td>         
    <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="47" width="21%"><font color="#F2F2F2" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></td>          
    <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="47" width="21%"><font color="#F2F2F2" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="26" width="7%"><font color="#000000" size="2">配　当</font></td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="26" width="20%"><font color="#F5F5F5">11</font></td>          
  </tr>          
  <tr>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="9" width="7%"><font color="#000000" size="2">その他</font></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="9" width="20%"><font color="#F5F5F5">1</font></td>          
  </tr>          
  <tr>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="0" width="6%">          
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">          
      <font color="#000000" size="2">加算</font></p>
    </td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="0" width="22%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">損金経理法人税</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">損金経理住民税</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">損金経理利子割</font> 
    </p></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="0" width="3%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">2</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">3</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">4</font> 
    </p></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" height="0" width="21%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">3,642,000</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">1,291,500</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">3,500</font> 
    </p></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" height="0" width="21%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">3,642,000</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">1,291,500</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">3,500</font> 
    </p></td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="0" width="7%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p></td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="0" width="20%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
    </td>          
  </tr>          
  <tr>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="27" width="6%">          
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">減算</font></p></td>          
    <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="27" width="25%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p> 
    </td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" height="27" width="21%"> 
      　</td>                    
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" height="27" width="21%">　</td>                    
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="27" width="7%"><font color="#FFFFFF">　</font></td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="27" width="20%"><font color="#F5F5F5">1</font></td>         
  </tr>         
  <tr>         
    <td colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="31%"><font color="#000000" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;             
      仮　　　　　　　　　　　計</font></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="7%"><font color="#F5F5F5">　</font></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="20%"><font color="#F5F5F5">1</font></td> 
  </tr> 
  <tr> 
    <td colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="31%"> 
      <p><font color="#000000" size="2">&nbsp;&nbsp;</font><font color="#F5F5F5"><font size="2">&nbsp;&nbsp;</font><font size="2">1</font></font></p></td>            
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="7%"><font color="#F5F5F5">　</font></td>           
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="20%"><font color="#F5F5F5">1</font></td>           
  </tr>           
  <tr>
    <td colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="31%"><font color="#000000" size="2">&nbsp;&nbsp;             
      所得金額又は欠損金額</font></td>                        
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font>            
    </td>            
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font>            
    </td>            
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="7%"><font color="#F5F5F5" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1             
      </font></td>                       
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="20%"><font color="#F5F5F5">1</font></td>                       
  </tr>                       
</tbody></table>                       
        <p style="line-height: 100%; margin-top: 4; margin-bottom: 2"><font size="2"><b>〔別表５（１）〕</b></font></p>            
        <table bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#000000" border="1" bordercolor="#FFFFFF" cellspacing="1" width="90%">            
          <tbody><tr>            
            <td rowspan="2" bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="23%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">区&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                         
              分</font></p></td>              
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="15%">              
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">期　首　現　在</font></p>              
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利益積立金額</font></p></td>              
            <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="30%">              
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">当     
              期 の 増 減</font></p></td>             
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="16%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">翌期首現在</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利益積立金額</font></p></td>             
          </tr>             
          <tr>             
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="15%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">減</font></p></td>             
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="15%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">増</font></p></td>             
          </tr>             
          <tr>             
            <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="23%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利益準備金</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>             
            </td>             
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="15%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>            
            </td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="15%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>            
            </td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="15%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p></td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>            
            </td>            
          </tr>            
          <tr>            
            <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="23%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">           
              <font size="2">繰越損益金</font></p>       
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="15%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>           
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="15%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>           
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="15%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000">　</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
          </tr>
          <tr>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="3%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">
              <font size="2">未</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">
              <font size="2">納</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">
              <font size="2">税</font></p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="20%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納法人税・復興特別税</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納道府県民税</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納市町村民税</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="15%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;                        
              4,500,000</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                    
              380,000</font></p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;                        
              1,040,000</font></p>             
            </td>             
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="15%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                        
              8,142,000</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">△&nbsp;&nbsp;&nbsp;&nbsp;                    
              &nbsp;&nbsp;&nbsp;                        
              688,000</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                        
              2,027,000</font></p>             
            </td>             
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="15%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">（中間）△             
              &nbsp; 3,642,000</font></p>                    
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">（中間）△&nbsp;                    
              &nbsp;&nbsp;&nbsp; 308,000</font></p>                     
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">（中間）△&nbsp;                    
              &nbsp; &nbsp;&nbsp;987,000</font></p>                     
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△</font></p>           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△</font></p>           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△</font></p>           
            </td>           
          </tr>           
          <tr>           
            <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="23%">           
              <font size="2">　差　引　合　計　額</font></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="15%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="15%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="15%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
          </tr>
        </tbody></table>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">別表５（１）の<font color="#0000FF">当期増加欄</font>は、別表４と無関係です（前節参照）。別表４で加算（留保）した金額は、当期減少欄の金額に加算されます。なお、「未納道府県民税」欄の金額は利子割を含んだ金額です。</font></p>
        <p style="line-height: 100%; margin-top: 15; margin-bottom: 5"><font size="2"><b>４．仮払経理による納付</b></font></p>
        <table bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#000000" border="1" bordercolor="#FFFFFF" cellspacing="1" width="85%">
          <tbody><tr>
            <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="40%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">納付する税金</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" nowrap="" width="24%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">別表４</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" nowrap="" width="36%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">別表５（１）</font></p></td>
          </tr>
          <tr>
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="18%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">損金不算入税</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="22%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">法人税・住民税の本税</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" nowrap="" width="24%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">加算・留保</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2"><u>減算・留保　　　</u></font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">差引き増減なし</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" nowrap="" width="36%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納法人税等（△）の当期減少</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2"><u>仮払法人税等（△）の当期増加　</u></font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">差引き増減なし</font></p></td>
          </tr>
          <tr>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="22%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">附帯税</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" nowrap="" width="24%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">加算・流出</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2"><u>減算・留保　　　</u></font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">差引き増減なし</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" nowrap="" width="36%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">仮払税（△）の当期増加　</font></p></td>
          </tr>
          <tr>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="14%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">損金算入税</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="26%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">事業税・利子税・延滞金等</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" nowrap="" width="24%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">減算・留保</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" nowrap="" width="36%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">仮払税（△）の当期増加　</font></p></td>
          </tr>
        </tbody></table>
        <p style="line-height: 100%; margin-top: 3; margin-bottom: 0"><font size="2">損金不算入税を納付し、仮払金に計上しても所得金額は変動しませんが、本税等の場合は未納法人税等が減少し、仮払法人税等が増加します。別表５（１）との関係から、別表４では加算・減算の両建処理をします。また、附帯税は社外流出の扱いですが、△の利益積立金額が増加します。</font></p>
        <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">次にように考えると、理解しやすいと思います。</font></p>
        <div align="center">
          <center>
          <table border="0" width="90%">
            <tbody><tr>
              <td width="25%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">法人税等（附帯税）</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">仮払金</font></p></td>
              <td align="left" width="13%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">*********</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">*********</font></p></td>
              <td width="15%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">現金預金</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">雑収入</font></p></td>
              <td width="15%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">*********</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">*********</font></p></td>
              <td width="37%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　
                </p><p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">これは架空の利益のため減算する</font></p></td>
            </tr>
          </tbody></table>
          </center>
        </div>
        <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">損金算入税は法人が損金経理していなくても損金になりますから、別表４で減算し別表５（１）で△の利益積立金額の増加の処理をします。</font></p>
        <p style="line-height: 100%; margin-top: 4; margin-bottom: 0"><font size="2">〔例〕当期中間申告額を納付し、いずれも仮払金とした。</font></p>
        <div align="center">
          <table border="0" height="60" width="88%">
            <tbody><tr>
              <td height="56" valign="top" width="16%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">法人税</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">道府県民税</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利子割</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">市町村民税</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">事業税</font></p></td>
              <td align="right" height="56" valign="top" width="11%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">3,620,000</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">304,500</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">3,500</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">987,000</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">1,438,000</font></p></td>
              <td height="56" valign="top" width="13%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">&nbsp;        
                仮払金合計</font></p>             
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">　　法人税等　</font></p>    
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">&nbsp;&nbsp;&nbsp;&nbsp;                        
                <font size="2">事業税&nbsp;&nbsp;&nbsp;&nbsp;　&nbsp;&nbsp;&nbsp;</font></p>           
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">　　</font></p></td>
              <td height="56" valign="top" width="25%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">4,937,000</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2"> 1,438,000</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p></td>
              <td height="56" width="35%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"></p></td>
            </tr>
          </tbody></table>
        </div>
        <p style="line-height: 100%; word-spacing: 4; margin-top: 2; margin-bottom: 2"><font color="#000000" size="2"><b>〔別表４〕</b></font></p>                 
<table bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#000000" border="1" bordercolor="#FFFFFF" cellspacing="1" height="109" width="90%">        
  <tbody><tr>        
    <td colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="17" width="31%">        
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">区　　　　　　　　　分</font></p></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="17" width="21%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">総　　　　額</font></p></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="17" width="21%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">留　　　　保</font></p></td>
    <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="17" width="27%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">社　外　流　出</font></p></td>
  </tr>
  <tr>
    <td rowspan="2" colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="47" width="31%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">当期利益又は当期欠損の額</font>
      </p><p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">　　</font></p></td>         
    <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="47" width="21%"><font color="#F2F2F2" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></td>          
    <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="47" width="21%"><font color="#F2F2F2" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="26" width="7%"><font color="#000000" size="2">配　当</font></td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="26" width="20%"><font color="#F5F5F5">11</font></td>          
  </tr>          
  <tr>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="9" width="7%"><font color="#000000" size="2">その他</font></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="9" width="20%"><font color="#F5F5F5">1</font></td>          
  </tr>          
  <tr>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="0" width="6%">          
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">          
      <font color="#000000" size="2">加算</font></p>
    </td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="0" width="22%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">損金経理法人税</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">損金経理住民税</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">損金経理利子割</font> 
    </p></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="0" width="3%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">2</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">3</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">4</font> 
    </p></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" height="0" width="21%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">3,642,000</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">1,291,500</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">3,500</font> 
    </p></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" height="0" width="21%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">3,642,000</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">1,291,500</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">3,500</font> 
    </p></td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="0" width="7%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p></td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="0" width="20%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
    </td>          
  </tr>          
  <tr>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="27" width="6%">          
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">減算</font></p></td>          
    <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="27" width="25%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#800000" size="2">仮払法人税等認定損</font></p> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#800000" size="2">仮払事業税認定損</font></p> 
    </td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" height="27" width="21%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">4,937,000</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">1,438,000</font></p></td>                    
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" height="27" width="21%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#0000FF" size="2">4,937,000</font></p>
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#0000FF" size="2">1,438,000</font></p></td>                    
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="27" width="7%"><font color="#F2F2F2">　</font></td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="27" width="20%"><font color="#F5F5F5">1</font></td>         
  </tr>         
  <tr>         
    <td colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="31%"><font color="#000000" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;             
      仮　　　　　　　　　　　計</font></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="7%"><font color="#F5F5F5">　</font></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="20%"><font color="#F5F5F5">1</font></td> 
  </tr> 
  <tr> 
    <td colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="31%"> 
      <p><font color="#000000" size="2">&nbsp;</font><font color="#F5F5F5" size="2">&nbsp;&nbsp;&nbsp;1</font></p></td>            
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="7%"><font color="#F5F5F5">　</font></td>           
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="20%"><font color="#F5F5F5">1</font></td>           
  </tr>           
  <tr>
    <td colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="31%"><font color="#000000" size="2">&nbsp;&nbsp;             
      所得金額又は欠損金額</font></td>                        
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font>            
    </td>            
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font>            
    </td>            
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="7%"><font color="#F5F5F5" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1             
      </font></td>                       
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="20%"><font color="#F5F5F5">1</font></td>                       
  </tr>                       
</tbody></table>                       
        <p style="line-height: 100%; margin-top: 0; margin-bottom: 2"><font size="2"><b>〔別表５（１）〕</b></font></p>     
        <table bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#000000" border="1" bordercolor="#FFFFFF" cellspacing="1" width="90%">           
          <tbody><tr>           
            <td rowspan="2" bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="21%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">区&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                         
              分</font></p></td>              
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="16%">              
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">期　首　現　在</font></p>              
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利益積立金額</font></p></td>              
            <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="32%">              
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">当     
              期 の 増 減</font></p></td>             
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="17%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">翌期首現在</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利益積立金額</font></p></td>             
          </tr>             
          <tr>             
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="16%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">減</font></p></td>             
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="16%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">増</font></p></td>             
          </tr>             
          <tr>             
            <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="21%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利益準備金</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;   
              ：</p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#800000" size="2">仮払法人税等</font></p>           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#800000" size="2">仮払事業税</font></p>           
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="16%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>           
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="16%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>           
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" valign="bottom" width="16%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△</font><font size="2">　　                  
              <font color="#0000FF">4,937,000</font></font></p>           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△</font><font size="2">　　<font color="#000080"> 
              </font><font color="#0000FF"> 
              1,438,000</font></font></p></td>   
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="17%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
          </tr>
          <tr>
            <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="21%">
              <font size="2">繰越損益金</font></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="17%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
          </tr>
          <tr>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="3%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">
              <font size="2">未</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">
              <font size="2">納</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">
              <font size="2">税</font></p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="18%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納法人税・復興特別税</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納道府県民税</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納市町村民税</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;                      
              4,500,000</font></p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△                  
              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                      
              380,000</font></p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;                      
              1,040,000</font></p>            
            </td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="16%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                      
              8,142,000</font></p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;                  
              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                      
              688,000</font></p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                      
              2,027,000</font></p>            
            </td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="16%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">（中間）△&nbsp;           
              3,642,000</font></p>           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">（中間）△&nbsp;&nbsp;           
              &nbsp;                      
              308,000</font></p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">（中間）△&nbsp;&nbsp;&nbsp;&nbsp;           
              987,000</font></p>           
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="17%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△</font></p>           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△</font></p>           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△</font></p>           
            </td>           
          </tr>           
          <tr>           
            <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="21%">           
              <font size="2">　差　引　合　計　額</font></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="17%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
          </tr>
        </tbody></table>
        <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">なお、仮払経理した中間申告額を決算で費用に振替えた場合は、当然ですが損金経理に該当します。</font></p>
        <p style="line-height: 100%; margin-top: 25; margin-bottom: 0"><font size="3"><b>〔３〕 
        仮払税の消却</b></font></p>
        <p style="line-height: 100%; margin-top: 4; margin-bottom: 0"><font size="2">仮払税を翌期以降に消却した場合は、消却方法によりそれぞれ次の処理をします。全ての税目について、処理方法は共通です。</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">●納税充当金による消却</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">未払○○税　　******&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                     
        仮払○○税　　******</font></p>
        <table bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#000000" border="1" bordercolor="#FFFFFF" cellspacing="1" width="55%">
          <tbody><tr>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="36%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">&nbsp;                     
              別表４</font></p></td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="64%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">　別表５（１）</font></p></td>            
          </tr>            
          <tr>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="36%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">　処理なし</font></p></td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="64%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">　仮払○○税（△）の当期減少</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">　<u>納税充当金の当期減少　　　　</u></font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">　差引き増減なし（内部振替え）</font></p></td>
          </tr>
        </tbody></table>
        <p style="line-height: 100%; margin-top: 5; margin-bottom: 2"><font size="2">●損金経理による消却</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">○○税　　　　　******&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                     
        仮払○○税　　******</font></p>
        <table bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#000000" border="1" bordercolor="#FFFFFF" cellspacing="1" width="55%">
          <tbody><tr>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="36%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">&nbsp;                     
              別表４</font></p></td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="64%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">　別表５（１）</font></p></td>            
          </tr>            
          <tr>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="36%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">　加算（留保）</font></p></td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#FFFFFF" width="64%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">　仮払○○税（△）の当期減少</font></p></td>
          </tr>
        </tbody></table>
        <p style="line-height: 100%; margin-top: 25; margin-bottom: 0"><font size="3"><b>〔４〕 
        当期確定申告額</b></font></p>
        <p style="line-height: 100%; margin-top: 5; margin-bottom: 2"><font size="2">法人税・住民税の当期確定申告額は、中間申告額と同様別表４を経由することなく別表５（１）の「利益処分増減」欄に記載します。これは、法人の経理処理（未払計上するか否か）に関わりません。</font></p>
        <p style="line-height: 100%; margin-top: 4; margin-bottom: -2"><font size="2">〔例〕当期の確定申告額は以下の通りです。</font></p>
          <table border="0" width="25%">
            <tbody><tr>
              <td nowrap="" width="59%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">　　法人税</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">　　道府県民税</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">　　市町村民税</font></p></td>
              <td align="right" nowrap="" width="41%">
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">4,500,000</font></p>
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">&nbsp;                     
                380,000</font></p>            
                <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">1,200,000</font></p></td>            
            </tr>            
          </tbody></table>            
        <p style="line-height: 100%; margin-top: 4; margin-bottom: 2"><font size="2"><b>〔別表５（１）〕</b></font></p>            
        <table bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#000000" border="1" bordercolor="#FFFFFF" cellspacing="1" width="91%">            
          <tbody><tr>            
            <td rowspan="2" bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="21%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">区&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                      
              分</font></p></td>             
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="16%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">期　首　現　在</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利益積立金額</font></p></td>             
            <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="32%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">当     
              期 の 増 減</font></p></td>            
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="16%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">翌期首現在</font></p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利益積立金額</font></p></td>            
          </tr>            
          <tr>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="15%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">減</font></p></td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="17%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">増</font></p></td>            
          </tr>            
          <tr>            
            <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="21%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利益準備金</font></p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>            
            </td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>           
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>           
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p></td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>           
            </td>           
          </tr>           
          <tr>           
            <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="21%">           
              <font size="2">繰越損益金</font></td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>           
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="17%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>           
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
          </tr>
          <tr>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="3%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">
              <font size="2">未</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">
              <font size="2">納</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">
              <font size="2">税</font></p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="18%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納法人税・復興特別税</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納道府県民税</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納市町村民税</font></p></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="15%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="17%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">（確定）</font><font size="2"><font color="#000000">　</font>△&nbsp;4,500,000</font></p>
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">（確定）　</font><font size="2">△&nbsp;&nbsp;&nbsp;                     
              380,000</font></p>     
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">（確定）</font><font size="2"><font color="#000000">　</font>△                     
              1,200,000</font></p>     
            </td>     
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="16%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;                     
              4,500,000</font></p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                 
              380,000</font></p>           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;                     
              1,200,000</font></p>            
            </td>            
          </tr>            
          <tr>            
            <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="21%">            
              <font size="2">　差　引　合　計　額</font></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="15%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="17%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="16%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
          </tr>
        </tbody></table>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">法人税・住民税の当期確定申告額は、別表５（１）以外に別表５（２）の該当欄にも記載しますが、事業税の確定申告額は記載しません。これは事業年度終了時点では、事業税は租税債務が発生しないためです。</font></p>
        <p style="line-height: 100%; margin-top: 2; margin-bottom: 2"><font size="2">当期確定申告額を未払計上（納税充当金繰入）した場合は、次の処理が必要です。</font></p>
        <p style="line-height: 100%; word-spacing: 4; margin-top: 4; margin-bottom: 2"><font color="#000000" size="2"><b>〔別表４〕</b></font></p>                 
<table bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#000000" border="1" bordercolor="#FFFFFF" cellspacing="1" height="208" width="90%">        
  <tbody><tr>        
    <td colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="12" width="31%">        
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">区　　　　　　　　　分</font></p></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="12" width="21%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">総　　　　額</font></p></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="12" width="21%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">留　　　　保</font></p></td>
    <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="12" width="27%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">社　外　流　出</font></p></td>
  </tr>
  <tr>
    <td rowspan="2" colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="42" width="31%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">当期利益又は当期欠損の額</font>
      </p><p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">　　</font></p></td>         
    <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="42" width="21%"><font color="#F2F2F2" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></td>          
    <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="42" width="21%"><font color="#F2F2F2" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="20" width="7%"><font color="#000000" size="2">配　当</font></td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="20" width="20%"><font color="#F5F5F5">11</font></td>          
  </tr>          
  <tr>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="16" width="7%"><font color="#000000" size="2">その他</font></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="20%"><font color="#F5F5F5">1</font></td>          
  </tr>          
  <tr>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="32" width="6%">          
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">          
      <font color="#000000" size="2">加算</font></p>
    </td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="32" width="22%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">損金経理納税充当金</font> 
    </p></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="32" valign="middle" width="3%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">5</font> 
    </p></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" height="32" width="21%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">6,100,000&nbsp;&nbsp;</font> 
    </p></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" height="32" width="21%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">6,100,000&nbsp;&nbsp;</font></p></td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="32" width="7%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
    </td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="32" width="20%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
    </td>          
  </tr>          
  <tr>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" height="32" width="6%">          
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">減算</font></p></td>          
    <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="32" width="25%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　 
    </p></td>          
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" height="32" width="21%"> 
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p></td>                    
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" height="32" width="21%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p></td>                    
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="32" width="7%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#F2F2F2" size="2">　</font></p>
    </td>         
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="32" width="20%">
      <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#F5F5F5" size="2">1</font></p>
    </td>         
  </tr>         
  <tr>         
    <td colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="31%"><font color="#000000" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          
      仮　　　　　　　　　　　計</font></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="7%"><font color="#F5F5F5">　</font></td>
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="20%"><font color="#F5F5F5">1</font></td> 
  </tr> 
  <tr> 
    <td colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="31%"> 
      <p><font color="#F5F5F5"><span style="background-color: #F5F5F5"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;1</font></span></font></p></td>            
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font> 
    </td> 
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="7%"><font color="#F5F5F5">　</font></td>           
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="20%"><font color="#F5F5F5">1</font></td>           
  </tr>           
  <tr>
    <td colspan="3" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="31%"><font color="#000000" size="2">&nbsp;&nbsp;          
      所得金額又は欠損金額</font></td>                       
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font>           
    </td>           
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" height="16" width="21%"><font color="#F5F5F5">1</font>           
    </td>           
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="7%"><font color="#F5F5F5" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1            
      </font></td>                      
    <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" height="16" width="20%"><font color="#F5F5F5">1</font></td>                      
  </tr>                      
</tbody></table>                      
        <p style="line-height: 100%; margin-top: 4; margin-bottom: 2"><font size="2"><b>〔別表５（１）〕</b></font></p>    
        <table bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#000000" border="1" bordercolor="#FFFFFF" cellspacing="1" width="90%">    
          <tbody><tr>    
            <td rowspan="2" bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="21%">    
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">区&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                      
              分</font></p></td>             
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="17%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">期　首　現　在</font></p>             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利益積立金額</font></p></td>             
            <td colspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="28%">             
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">当             
              期&nbsp; の 増 減</font></p></td>                 
            <td rowspan="2" bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="18%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">翌期首現在</font></p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利益積立金額</font></p></td>            
          </tr>            
          <tr>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="17%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">減</font></p></td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="13%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">増</font></p></td>            
          </tr>            
          <tr>            
            <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="21%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">利益準備金</font></p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>            
            </td>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="17%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>           
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="17%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>           
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="13%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p></td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="18%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>           
            </td>           
          </tr>           
          <tr>           
            <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="21%">           
              <font size="2">納税充当金</font></td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="17%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>           
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="17%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>           
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="13%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          
              6,100,000</font></p></td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="18%">    
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                     
              6,100,000</font></p>            
            </td>            
          </tr>            
          <tr>            
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="center" bgcolor="#F5F5F5" nowrap="" width="3%">            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">           
              <font size="2">未</font></p>       
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">           
              <font size="2">納</font></p>       
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">           
              <font size="2">税</font></p>       
            </td>           
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="18%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納法人税・復興特別税</font></p>          
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納道府県民税</font></p>          
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">未納市町村民税</font></p></td>          
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="17%">          
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>          
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>          
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>          
            </td>          
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="17%">          
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>          
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>          
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>          
            </td>          
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="13%">          
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">（確定）△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size="2">4,500,000</font></p>         
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">（確定）△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size="2"> 380,000</font></p>                
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font color="#000000" size="2">（確定）△&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size="2">1,200,000</font></p>          
            </td>          
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="right" bgcolor="#F5F5F5" nowrap="" width="18%">           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;                
              4,500,000</font></p>           
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;                
              &nbsp;&nbsp;&nbsp;                     
              380,000</font></p>            
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0"><font size="2">△&nbsp;&nbsp;                
              1,200,000</font></p>           
            </td>           
          </tr>           
          <tr>           
            <td bordercolor="#FFFFFF" colspan="2" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" bgcolor="#F5F5F5" nowrap="" width="21%">           
              <font size="2">　差　引　合　計　額</font></td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="17%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="17%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="13%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
            <td bordercolor="#FFFFFF" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" align="left" bgcolor="#F5F5F5" nowrap="" width="18%">
              <p style="line-height: 100%; margin-top: 0; margin-bottom: 0">　</p>
            </td>
          </tr>
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