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["初年度活動予算書"]
["成立の日から令和○○年○月○日まで"]
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[null,null,"正会員受取会費",{"$nulls":3},"×××"]
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[null,null,"受取寄附金　　",{"$nulls":3},"×××"]
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[null,null,"社会人向け研修およびセミナー事業収益",{"$nulls":3},{"v":0,"d":"0 "}]
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[null,null,"前期繰越正味財産額",{"$nulls":5},{"v":1950290,"d":"1,950,290 "}]
[null,null,"次期繰越正味財産額",{"$nulls":5},{"v":14142,"d":"14,142 "}]

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[]
["○○年度　活動予算書"]
["令和××年×月×日から令和××年×月×日まで"]
[{"$nulls":8},"特定非営利活動法人○○○○"]
[{"$nulls":8},"（単位：円）"]
["科目",{"$nulls":5},"金額"]
["Ⅰ","経常収益"]
[null,"１．","受取会費"]
[null,null,"正会員受取会費",{"$nulls":3},"×××"]
[null,null,"賛助会員受取会費",{"$nulls":3},"×××"]
[null,null,"･････････････",{"$nulls":3},"×××","×××"]
[null,"２．","受取寄附金"]
[null,null,"受取寄附金　　",{"$nulls":3},"×××"]
[null,null,"施設等受入評価益",{"$nulls":3},"×××"]
[null,null,"･････････････",{"$nulls":3},"×××","×××"]
[null,"３．","受取助成金等"]
[null,null,"受取民間助成金",{"$nulls":3},"×××"]
[null,null,"･････････････",{"$nulls":3},"×××","×××"]
[null,"４．","事業収益"]
[null,null,"○○事業収益",{"$nulls":4},"×××"]
[null,null,"△△事業収益"]
[null,"５．","その他収益"]
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[null,null,"雑収益",{"$nulls":3},"×××"]
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[null,"経常収益計",{"$nulls":6},"×××"]
["Ⅱ","経常費用"]
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["Ⅲ","経常外収益"]
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[null,"経常外収益計",{"$nulls":6},"×××"]
["Ⅳ","経常外費用"]
[null,"１．","過年度損益修正損",{"$nulls":4},"×××"]
[null,null,"･････････････",{"$nulls":4},"×××"]
[null,"経常外費用計",{"$nulls":6},"×××"]
[null,null,"当期正味財産増減額",{"$nulls":5},"×××"]
[null,null,"前期繰越正味財産額",{"$nulls":5},"×××"]
[null,null,"次期繰越正味財産額",{"$nulls":5},"×××"]
[]
["（注）　重要性が高いと判断される使途等が制約された寄附金等（対象事業等が定められた補助金等を含\n　　　む）を受け入れる予定である場合は、「一般正味財産増減の部」と「指定正味財産増減の部」に区\n　　　分して表示することが望ましい（表示例はＰ167の様式例を参照）。"]

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["活動計算書（活動予算書）の科目例"]
[]
[null,"　以下に示すものは、一般によく使われると思われる科目のうち、主なものを例示したものです。したがって、該当がない場合は使用する必要はありませんし、利用者の理解に支障がなければまとめても構いません。また、適宜の科目を追加することができます。"]
[]
[]
[]
[]
[]
["勘定科目",{"$nulls":5},"科目の説明"]
["Ⅰ","経常収益"]
[null,"１．","受取会費"]
[null,null,"正会員受取会費",{"$nulls":4},"確実に入金されることが明らかな場合を除き、実際に入金したときに計上する。"]
[null,null,"賛助会員受取会費",{"$nulls":4},"対価性が認められず明らかに贈与と認められるものや、それを含む場合があり、ＰＳＴの判定時に留意が必要。"]
[null,"２．","受取寄附金"]
[null,null,"受取寄附金"]
[null,null,"資産受贈益",{"$nulls":4},"無償又は著しく低い価格で現物資産の提供を受けた場合の時価による評価差益。"]
[null,null,"施設等受入評価益",{"$nulls":4},"受け入れた無償又は著しく低い価格で施設の提供等の物的サービスを、合理的に算定し外部資料等によって客観的に把握でき、施設等評価費用と併せて計上する方法を選択した場合に計上する。"]
[null,null,"ボランティア受入評価益",{"$nulls":4},"提供を受けたボランティアからの役務の金額を、合理的に算定し外部資料等によって客観的に把握でき、ボランティア評価費用と併せて計上する方法を選択した場合に計上する。"]
[null,"３．","受取助成金等"]
[null,null,"受取助成金",{"$nulls":4},"補助金や助成金の交付者の区分によって受取民間助成金、受取国庫補助金等に区分することができる。"]
[null,null,"受取補助金"]
[null,"４．","事業収益",{"$nulls":4},"事業の種類ごとに区分して表示することができる。"]
[null,null,"売上高",{"$nulls":4},"販売用棚卸資産の販売やサービス（役務）の提供などにより得た収益。"]
[null,null,"○○利用会員受取会費",{"$nulls":4},"サービス利用の対価としての性格をもつ会費。"]
[null,"５．","その他収益"]
[null,null,"受取利息"]
[null,null,"為替差益",{"$nulls":4},"為替換算による差益。なお為替差損がある場合は相殺して表示する。"]
[null,null,"雑収益",{"$nulls":4},"いずれの科目にも該当しない、又は独立の科目とするほど量的、質的に重要でない収益。この科目の金額が他と比して過大になることは望ましくない。"]
["Ⅱ","経常費用"]
[null,"１．","事業費"]
[null,"(1)","人件費"]
[null,null,"給料手当"]
[null,null,"臨時雇賃金"]
[null,null,"ボランティア評価費用",{"$nulls":4},"ボランティアの費用相当額。ボランティア受入評価益と併せて計上する。"]
[null,null,"法定福利費"]
[null,null,"退職給付費用",{"$nulls":4},"退職給付見込額のうち当期に発生した費用。会計基準変更時差異の処理として、定額法により費用処理する場合、一定年数（15年以内）で除した額を加算する。少額を一括して処理する場合も含まれる。"]
[null,null,"通勤費",{"$nulls":4},"給料手当、福利厚生費に含める場合もある。"]
[null,null,"福利厚生費"]
[null,"(2)","その他経費"]
[null,null,"売上原価",{"$nulls":4},"販売用棚卸資産を販売したときの原価。期首の棚卸高に当期の仕入高を加え期末の棚卸高を控除した額。"]
[null,null,"業務委託費"]
[null,null,"諸謝金",{"$nulls":4},"講師等に対する謝礼金。"]
[null,null,"印刷製本費"]
[null,null,"会議費"]
[null,null,"旅費交通費"]
[null,null,"車両費",{"$nulls":4},"車両運搬具に関する費用をまとめる場合。内容により他の科目に表示することもできる。"]
[null,null,"通信運搬費",{"$nulls":4},"電話代や郵送物の送料等。"]
[null,null,"消耗品費"]
[null,null,"修繕費"]
[null,null,"水道光熱費",{"$nulls":4},"電気代、ガス代、水道代等。"]
[null,null,"地代家賃",{"$nulls":4},"事務所の家賃や駐車場代等。"]
[null,null,"賃借料",{"$nulls":4},"少額資産に該当する事務機器のリース料等。不動産の使用料をここに入れることも可能。"]
[null,null,"施設等評価費用",{"$nulls":4},"無償でサービスの提供を受けた場合の費用相当額。施設等受入評価益と併せて計上する。"]
[null,null,"減価償却費"]
[null,null,"保険料"]
[null,null,"諸会費"]
[null,null,"租税公課",{"$nulls":4},"収益事業に対する法人税等は租税公課とは別に表示することが望ましい。なお、法人税等を別表示する際には、活動計算書の末尾に表示し、税引前当期正味財産増減額から法人税等を差し引いて当期正味財産増減額を表示することが望ましい（Ｐ154の様式例参照）。"]
[null,null,"研修費"]
[null,null,"支払手数料"]
[null,null,"支払助成金"]
[null,null,"支払寄附金"]
[null,null,"支払利息",{"$nulls":4},"金融機関等からの借入れに係る利子・利息。"]
[null,null,"為替差損",{"$nulls":4},"為替換算による差損。なお、為替差益がある場合は相殺して表示する。"]
[null,null,"雑費",{"$nulls":4},"いずれの科目にも該当しない、又は独立の科目とするほど量的、質的に重要でない費用。この科目の金額が他と比して過大になることは望ましくない。"]
[null,"２．","管理費"]
[null,"(1)","人件費"]
[null,null,"役員報酬"]
[null,null,"給料手当"]
[null,null,"法定福利費"]
[null,null,"退職給付費用",{"$nulls":4},"退職給付見込額のうち当期に発生した費用。会計基準変更時差異の処理として、定額法により費用処理する場合、一定年数（15年以内）で除した額を加算する。少額を一括して処理する場合も含まれる。"]
[null,null,"通勤費",{"$nulls":4},"給料手当、福利厚生費に含める場合もある。"]
[null,null,"福利厚生費"]
[null,"(2)","その他経費"]
[null,null,"印刷製本費"]
[null,null,"会議費"]
[null,null,"旅費交通費"]
[null,null,"車両費",{"$nulls":4},"車両運搬具に関する費用をまとめる場合。内容により他の科目に表示することもできる。"]
[null,null,"通信運搬費",{"$nulls":4},"電話代や郵送物の送料等。"]
[null,null,"消耗品費"]
[null,null,"修繕費"]
[null,null,"水道光熱費",{"$nulls":4},"電気代、ガス代、水道代等。"]
[null,null,"地代家賃",{"$nulls":4},"事務所の家賃や駐車場代等。"]
[null,null,"賃借料",{"$nulls":4},"少額資産に該当する事務機器のリース料等。不動産の使用料をここに入れることも可能。"]
[null,null,"減価償却費"]
[null,null,"保険料"]
[null,null,"諸会費"]
[null,null,"租税公課",{"$nulls":4},"収益事業に対する法人税等は租税公課とは別に表示することが望ましい。なお、法人税等を別表示する際には、活動計算書の末尾に表示し、税引前当期正味財産増減額から法人税等を差し引いて当期正味財産増減額を表示することが望ましい（Ｐ154の様式例参照）。"]
[null,null,"支払手数料"]
[null,null,"支払利息",{"$nulls":4},"金融機関等からの借入れに係る利子・利息。"]
[null,null,"雑費",{"$nulls":4},"いずれの科目にも該当しない、又は独立の科目とするほど量的、質的に重要でない費用。この科目の金額が他と比して過大になることは望ましくない。"]
["Ⅲ","経常外収益"]
[null,null,"固定資産売却益"]
[null,null,"過年度損益修正益",{"$nulls":4},"過年度に関わる項目を当期に一括して修正処理をした場合。"]
["Ⅳ","経常外費用"]
[null,null,"固定資産除・売却損"]
[null,null,"災害損失"]
[null,null,"過年度損益修正損",{"$nulls":4},"過年度に関わる項目を当期に一括して修正処理をした場合。会計基準を変更する前事業年度以前に減価償却を行っていない資産を一括して修正処理する場合などに用いる。減価償却費だけの場合は、「過年度減価償却費」の科目を使うこともできる。"]
["Ⅴ","経理区分振替額"]
[null,null,"経理区分振替額",{"$nulls":4},"その他の事業がある場合の事業間振替額。"]
[]
["（注）　重要性が高いと判断される使途等が制約された寄附金等（対象事業等が定められた補助金等を含む）を受け入\n　　　れた場合は、「一般正味財産増減の部」と「指定正味財産増減の部」に区分して表示し、当該寄附金等を後者に\n　　　計上することが望ましい。当該寄附金（補助金・助成金）の使途等が解除された場合等には、「一般正味財産増\n　　　減の部」に　「受取寄附金（補助金・助成金）振替額」を、「指定正味財産増減の部」に「一般正味財産への振\n　　　替額（△）」を勘定科目として記載する（表示例はＰ166～167の様式例参照）。"]