[{"data":1,"prerenderedAt":922},["ShallowReactive",2],{"content-/kurikoshi-kessonkin-calculation-module":3,"all-pages-for-dir":901,"related-/kurikoshi-kessonkin-calculation-module":902,"og-image-/kurikoshi-kessonkin-calculation-module":921},{"id":4,"title":5,"body":6,"category":884,"concepts":884,"description":885,"extension":886,"meta":887,"navigation":888,"ogImage":884,"path":889,"project_name":884,"published":890,"publishedAt":891,"seo":892,"source":884,"stem":893,"tags":894,"todo":884,"unpublished":890,"updatedAt":884,"__hash__":900},"pages/2025-10/2025-10-20/kurikoshi-kessonkin-calculation-module.md","Excelで繰越欠損金を自動計算！LET関数で見違えるほど分かりやすくなった話",{"type":7,"value":8,"toc":840},"minimark",[9,13,17,22,30,41,44,47,50,53,67,73,76,78,82,89,135,141,143,147,154,158,186,189,191,194,198,231,237,250,254,261,267,271,304,306,310,313,317,326,330,339,344,359,361,365,374,379,386,388,392,396,424,435,439,474,482,486,521,535,537,540,606,608,611,614,620,624,629,635,640,646,651,657,662,668,670,673,676,682,685,691,693,696,700,708,712,720,724,732,734,737,740,751,757,760,763,765,768,771,782,785,792,794,797,800,803,806,808,812,817,825,828,830,833,836],[10,11,5],"h1",{"id":12},"excelで繰越欠損金を自動計算let関数で見違えるほど分かりやすくなった話",[14,15,16],"p",{},"税務の実務でよく使う「繰越欠損金の計算」をExcelで自動化した話を今日はシェアします。",[18,19,21],"h2",{"id":20},"はじめに繰越欠損金って何","はじめに：繰越欠損金って何？",[14,23,24,25,29],{},"赤字が出た年があると、その赤字を翌年以降の黒字から引ける仕組み、それが",[26,27,28],"strong",{},"繰越欠損金","です。",[31,32,37],"pre",{"className":33,"code":35,"language":36},[34],"language-text","1年目：1億円の赤字 😭\n2年目：2千万円の黒字 → 前年の赤字1億円から2千万円控除\n3年目：3千万円の黒字 → 残りの赤字から3千万円控除\n","text",[38,39,35],"code",{"__ignoreMap":40},"",[14,42,43],{},"これを10年間繰り越せるので、計算が結構複雑になります。",[45,46],"hr",{},[18,48,49],{"id":49},"従来の数式の問題点",[14,51,52],{},"従来のExcelでは、こんな数式になりがちでした：",[31,54,58],{"className":55,"code":56,"language":57,"meta":40,"style":40},"language-excel shiki shiki-themes vitesse-light vitesse-light","=MIN(IF(K11-K18-K19-K20-K21-K22-K23\u003C0,0,K11-K18-K19-K20-K21-K22-K23),K24)\n","excel",[38,59,60],{"__ignoreMap":40},[61,62,65],"span",{"class":63,"line":64},"line",1,[61,66,56],{},[14,68,69,72],{},[26,70,71],{},"何を計算してるか分かります？"," 😅",[14,74,75],{},"正直、作った本人ですら半年後には理解できなくなるやつです。",[45,77],{},[18,79,81],{"id":80},"let関数で劇的に改善","LET関数で劇的に改善",[14,83,84,85,88],{},"Excel 2021から使える",[26,86,87],{},"LET関数","を使うと、こうなります：",[31,90,92],{"className":55,"code":91,"language":57,"meta":40,"style":40},"=LET(\n    未済額, K20,\n    限度額, K15,\n    先行控除, SUM(K$31:K32),\n    残余限度額, MAX(限度額-先行控除, 0),\n    MIN(未済額, 残余限度額)\n)\n",[38,93,94,99,105,111,117,123,129],{"__ignoreMap":40},[61,95,96],{"class":63,"line":64},[61,97,98],{},"=LET(\n",[61,100,102],{"class":63,"line":101},2,[61,103,104],{},"    未済額, K20,\n",[61,106,108],{"class":63,"line":107},3,[61,109,110],{},"    限度額, K15,\n",[61,112,114],{"class":63,"line":113},4,[61,115,116],{},"    先行控除, SUM(K$31:K32),\n",[61,118,120],{"class":63,"line":119},5,[61,121,122],{},"    残余限度額, MAX(限度額-先行控除, 0),\n",[61,124,126],{"class":63,"line":125},6,[61,127,128],{},"    MIN(未済額, 残余限度額)\n",[61,130,132],{"class":63,"line":131},7,[61,133,134],{},")\n",[14,136,137,140],{},[26,138,139],{},"一目で分かるようになりました！"," ✨",[45,142],{},[18,144,146],{"id":145},"let関数とは","LET関数とは？",[14,148,149,150,153],{},"LET関数は、",[26,151,152],{},"計算に名前をつけられる","便利な機能です。",[155,156,157],"h3",{"id":157},"使い方",[31,159,161],{"className":55,"code":160,"language":57,"meta":40,"style":40},"=LET(\n    変数名1, 値1,\n    変数名2, 値2,\n    計算式\n)\n",[38,162,163,167,172,177,182],{"__ignoreMap":40},[61,164,165],{"class":63,"line":64},[61,166,98],{},[61,168,169],{"class":63,"line":101},[61,170,171],{},"    変数名1, 値1,\n",[61,173,174],{"class":63,"line":107},[61,175,176],{},"    変数名2, 値2,\n",[61,178,179],{"class":63,"line":113},[61,180,181],{},"    計算式\n",[61,183,184],{"class":63,"line":119},[61,185,134],{},[14,187,188],{},"プログラミングの変数みたいに使えるので、数式が読みやすくなります。",[45,190],{},[18,192,193],{"id":193},"繰越欠損金計算の全体像",[155,195,197],{"id":196},"ステップ1今年の控除枠を計算","ステップ1：今年の控除枠を計算",[31,199,201],{"className":55,"code":200,"language":57,"meta":40,"style":40},"=LET(\n    所得, D9,\n    割合, D14,\n    限度額, 所得*割合,\n    MAX(限度額, 0)\n)\n",[38,202,203,207,212,217,222,227],{"__ignoreMap":40},[61,204,205],{"class":63,"line":64},[61,206,98],{},[61,208,209],{"class":63,"line":101},[61,210,211],{},"    所得, D9,\n",[61,213,214],{"class":63,"line":107},[61,215,216],{},"    割合, D14,\n",[61,218,219],{"class":63,"line":113},[61,220,221],{},"    限度額, 所得*割合,\n",[61,223,224],{"class":63,"line":119},[61,225,226],{},"    MAX(限度額, 0)\n",[61,228,229],{"class":63,"line":125},[61,230,134],{},[14,232,233,236],{},[26,234,235],{},"計算の流れ","：",[238,239,240,244,247],"ol",{},[241,242,243],"li",{},"今年の所得を確認",[241,245,246],{},"割合（50%か100%）をかける",[241,248,249],{},"マイナスにならないように保護",[155,251,253],{"id":252},"ステップ2古い赤字から順に使うfifo","ステップ2：古い赤字から順に使う（FIFO）",[14,255,256,257,260],{},"重要なのは、",[26,258,259],{},"古い赤字から順に使う","こと。",[31,262,265],{"className":263,"code":264,"language":36},[34],"【5年目に1千万円の黒字】\n控除枠：1,000万円\n\n↓ まず1年目の赤字から\n\n1年目の赤字 9,900万円\n→ 1,000万円控除 ✓\n→ 残り8,900万円\n\n↓ 控除枠を使い切ったので終了\n\n2年目の赤字 1億円\n→ 控除なし（控除枠がない）\n",[38,266,264],{"__ignoreMap":40},[155,268,270],{"id":269},"ステップ3使った分を引いて繰越","ステップ3：使った分を引いて繰越",[31,272,274],{"className":55,"code":273,"language":57,"meta":40,"style":40},"=LET(\n    期首, E20,\n    当期控除, E31,\n    繰越, 期首-当期控除,\n    MAX(繰越, 0)\n)\n",[38,275,276,280,285,290,295,300],{"__ignoreMap":40},[61,277,278],{"class":63,"line":64},[61,279,98],{},[61,281,282],{"class":63,"line":101},[61,283,284],{},"    期首, E20,\n",[61,286,287],{"class":63,"line":107},[61,288,289],{},"    当期控除, E31,\n",[61,291,292],{"class":63,"line":113},[61,293,294],{},"    繰越, 期首-当期控除,\n",[61,296,297],{"class":63,"line":119},[61,298,299],{},"    MAX(繰越, 0)\n",[61,301,302],{"class":63,"line":125},[61,303,134],{},[45,305],{},[18,307,309],{"id":308},"ポイント1先行控除の計算","ポイント1：先行控除の計算",[14,311,312],{},"2年目以降の赤字を控除するとき、1年目で使った分を引く必要があります。",[155,314,316],{"id":315},"従来の方法ベタ打ち","従来の方法（ベタ打ち）",[31,318,320],{"className":55,"code":319,"language":57,"meta":40,"style":40},"先行控除, L30+L31+L32+L33+L34  ← 手作業で追加...😰\n",[38,321,322],{"__ignoreMap":40},[61,323,324],{"class":63,"line":64},[61,325,319],{},[155,327,329],{"id":328},"改善後範囲指定","改善後（範囲指定）",[31,331,333],{"className":55,"code":332,"language":57,"meta":40,"style":40},"先行控除, SUM(L$31:L37)  ← 自動で範囲拡張！😊\n",[38,334,335],{"__ignoreMap":40},[61,336,337],{"class":63,"line":64},[61,338,332],{},[14,340,341,236],{},[26,342,343],{},"ポイント",[345,346,347,353],"ul",{},[241,348,349,352],{},[38,350,351],{},"$31","：絶対参照（常に31行目から）",[241,354,355,358],{},[38,356,357],{},"L37","：相対参照（コピーすると自動調整）",[45,360],{},[18,362,364],{"id":363},"ポイント2残りの控除枠を計算","ポイント2：残りの控除枠を計算",[31,366,368],{"className":55,"code":367,"language":57,"meta":40,"style":40},"残余限度額, MAX(限度額-先行控除, 0)\n",[38,369,370],{"__ignoreMap":40},[61,371,372],{"class":63,"line":64},[61,373,367],{},[14,375,376,236],{},[26,377,378],{},"やっていること",[345,380,381,384],{},[241,382,383],{},"既に使った分を今年の控除枠から引く",[241,385,249],{},[45,387],{},[18,389,391],{"id":390},"実際の数式完全版","実際の数式（完全版）",[155,393,395],{"id":394},"_1年目の赤字の控除シンプル","1年目の赤字の控除（シンプル）",[31,397,399],{"className":55,"code":398,"language":57,"meta":40,"style":40},"=LET(\n    未済額, H20,\n    限度額, H15,\n    MIN(未済額, 限度額)\n)\n",[38,400,401,405,410,415,420],{"__ignoreMap":40},[61,402,403],{"class":63,"line":64},[61,404,98],{},[61,406,407],{"class":63,"line":101},[61,408,409],{},"    未済額, H20,\n",[61,411,412],{"class":63,"line":107},[61,413,414],{},"    限度額, H15,\n",[61,416,417],{"class":63,"line":113},[61,418,419],{},"    MIN(未済額, 限度額)\n",[61,421,422],{"class":63,"line":119},[61,423,134],{},[345,425,426,429,432],{},[241,427,428],{},"未済額：1年目の赤字の残り",[241,430,431],{},"限度額：今年使える枠",[241,433,434],{},"小さい方を使う",[155,436,438],{"id":437},"_2年目の赤字の控除ちょっと複雑","2年目の赤字の控除（ちょっと複雑）",[31,440,442],{"className":55,"code":441,"language":57,"meta":40,"style":40},"=LET(\n    未済額, H21,\n    限度額, H15,\n    先行控除, SUM(H$31:H31),\n    残余限度額, MAX(限度額-先行控除, 0),\n    MIN(未済額, 残余限度額)\n)\n",[38,443,444,448,453,457,462,466,470],{"__ignoreMap":40},[61,445,446],{"class":63,"line":64},[61,447,98],{},[61,449,450],{"class":63,"line":101},[61,451,452],{},"    未済額, H21,\n",[61,454,455],{"class":63,"line":107},[61,456,414],{},[61,458,459],{"class":63,"line":113},[61,460,461],{},"    先行控除, SUM(H$31:H31),\n",[61,463,464],{"class":63,"line":119},[61,465,122],{},[61,467,468],{"class":63,"line":125},[61,469,128],{},[61,471,472],{"class":63,"line":131},[61,473,134],{},[345,475,476,479],{},[241,477,478],{},"1年目で使った分を引いて",[241,480,481],{},"残りの枠で2年目の赤字を控除",[155,483,485],{"id":484},"_3年目の赤字の控除","3年目の赤字の控除",[31,487,489],{"className":55,"code":488,"language":57,"meta":40,"style":40},"=LET(\n    未済額, H22,\n    限度額, H15,\n    先行控除, SUM(H$31:H32),  ← ここだけ変わる\n    残余限度額, MAX(限度額-先行控除, 0),\n    MIN(未済額, 残余限度額)\n)\n",[38,490,491,495,500,504,509,513,517],{"__ignoreMap":40},[61,492,493],{"class":63,"line":64},[61,494,98],{},[61,496,497],{"class":63,"line":101},[61,498,499],{},"    未済額, H22,\n",[61,501,502],{"class":63,"line":107},[61,503,414],{},[61,505,506],{"class":63,"line":113},[61,507,508],{},"    先行控除, SUM(H$31:H32),  ← ここだけ変わる\n",[61,510,511],{"class":63,"line":119},[61,512,122],{},[61,514,515],{"class":63,"line":125},[61,516,128],{},[61,518,519],{"class":63,"line":131},[61,520,134],{},[14,522,523,526,527,530,531,534],{},[26,524,525],{},"数式をコピーするだけ","で、",[38,528,529],{},"SUM(H$31:H32)","が",[38,532,533],{},"SUM(H$31:H33)","に自動で変わります！",[45,536],{},[18,538,539],{"id":539},"変数の意味",[541,542,543,559],"table",{},[544,545,546],"thead",{},[547,548,549,553,556],"tr",{},[550,551,552],"th",{},"変数名",[550,554,555],{},"意味",[550,557,558],{},"例",[560,561,562,574,585,595],"tbody",{},[547,563,564,568,571],{},[565,566,567],"td",{},"未済額",[565,569,570],{},"まだ使えてない赤字の残り",[565,572,573],{},"9,900万円",[547,575,576,579,582],{},[565,577,578],{},"限度額",[565,580,581],{},"今年使える控除の最大額",[565,583,584],{},"1,000万円",[547,586,587,590,593],{},[565,588,589],{},"先行控除",[565,591,592],{},"すでに使った分",[565,594,584],{},[547,596,597,600,603],{},[565,598,599],{},"残余限度額",[565,601,602],{},"まだ使える枠",[565,604,605],{},"0円",[45,607],{},[18,609,610],{"id":610},"具体例で理解する",[155,612,613],{"id":613},"前提",[31,615,618],{"className":616,"code":617,"language":36},[34],"1年目：1億円の赤字\n2年目：1億円の赤字\n3年目：1億円の赤字\n4年目：1億円の赤字\n5年目：1,000万円の黒字 ← ここの計算\n",[38,619,617],{"__ignoreMap":40},[155,621,623],{"id":622},"_5年目の計算","5年目の計算",[14,625,626],{},[26,627,628],{},"1年目の赤字",[31,630,633],{"className":631,"code":632,"language":36},[34],"未済額：9,900万円（前年繰越）\n限度額：1,000万円\n→ 控除額：1,000万円 ✓\n",[38,634,632],{"__ignoreMap":40},[14,636,637],{},[26,638,639],{},"2年目の赤字",[31,641,644],{"className":642,"code":643,"language":36},[34],"未済額：1億円\n限度額：1,000万円\n先行控除：1,000万円（1年目で使った）\n残余限度額：0円\n→ 控除額：0円 ✗\n",[38,645,643],{"__ignoreMap":40},[14,647,648],{},[26,649,650],{},"3年目以降の赤字",[31,652,655],{"className":653,"code":654,"language":36},[34],"→ すべて0円（控除枠がない）\n",[38,656,654],{"__ignoreMap":40},[14,658,659],{},[26,660,661],{},"合計",[31,663,666],{"className":664,"code":665,"language":36},[34],"当期控除額：1,000万円\n課税所得：0円（1,000万 - 1,000万）\n",[38,667,665],{"__ignoreMap":40},[45,669],{},[18,671,672],{"id":672},"翌年への繰越",[155,674,628],{"id":675},"_1年目の赤字",[31,677,680],{"className":678,"code":679,"language":36},[34],"期首：9,900万円\n控除：1,000万円\n繰越：8,900万円 → 6年目へ\n",[38,681,679],{"__ignoreMap":40},[155,683,639],{"id":684},"_2年目の赤字",[31,686,689],{"className":687,"code":688,"language":36},[34],"期首：1億円\n控除：0円\n繰越：1億円 → 6年目へ（そのまま）\n",[38,690,688],{"__ignoreMap":40},[45,692],{},[18,694,695],{"id":695},"メリットまとめ",[155,697,699],{"id":698},"_1-可読性","1. 可読性 📖",[345,701,702,705],{},[241,703,704],{},"セル参照じゃなく、意味のある名前",[241,706,707],{},"何を計算してるか一目で分かる",[155,709,711],{"id":710},"_2-メンテナンス性","2. メンテナンス性 🔧",[345,713,714,717],{},[241,715,716],{},"数式をコピーするだけで期数拡張",[241,718,719],{},"修正が簡単",[155,721,723],{"id":722},"_3-エラー防止-️","3. エラー防止 🛡️",[345,725,726,729],{},[241,727,728],{},"MAX関数でマイナスを防止",[241,730,731],{},"MIN関数で過剰控除を防止",[45,733],{},[18,735,157],{"id":736},"使い方-1",[155,738,739],{"id":739},"期数を増やしたい",[238,741,742,745,748],{},[241,743,744],{},"最後の列をコピー",[241,746,747],{},"新しい列に貼り付け",[241,749,750],{},"期数の数字を変更",[14,752,753,756],{},[26,754,755],{},"これだけ！"," 数式は自動調整されます。",[155,758,759],{"id":759},"資本金の基準を変更したい",[14,761,762],{},"C12セルの値を変更するだけ。",[45,764],{},[18,766,767],{"id":767},"まとめ",[14,769,770],{},"LET関数を使うことで：",[345,772,773,776,779],{},[241,774,775],{},"✅ 複雑な税務計算が読みやすくなった",[241,777,778],{},"✅ メンテナンスが楽になった",[241,780,781],{},"✅ エラーが減った",[14,783,784],{},"「誰が見ても分かる」って大事ですよね。",[14,786,787,788,791],{},"特に税務計算みたいな重要な処理は、",[26,789,790],{},"1年後の自分が理解できる","数式を書くのが鉄則です。",[45,793],{},[18,795,796],{"id":796},"ダウンロード",[14,798,799],{},"完成版のExcelファイルとドキュメントは以下からどうぞ：",[14,801,802],{},"ここにエクセルファイルのダウンロードリンクを挿入",[14,804,805],{},"Excel 2021以降をお使いの方は、ぜひLET関数を試してみてください。数式の世界が変わりますよ！",[45,807],{},[18,809,811],{"id":810},"補足対応バージョン","補足：対応バージョン",[14,813,814,236],{},[26,815,816],{},"LET関数が使えるExcel",[345,818,819,822],{},[241,820,821],{},"Excel 2021",[241,823,824],{},"Microsoft 365",[14,826,827],{},"それ以前のバージョンでは使えないので注意してください。",[45,829],{},[14,831,832],{},"最後まで読んでいただき、ありがとうございました！",[14,834,835],{},"何か質問があれば、コメント欄でお気軽にどうぞ 😊",[837,838,839],"style",{},"html 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var(--shiki-dark-text-decoration);}",{"title":40,"searchDepth":101,"depth":101,"links":841},[842,843,844,845,848,853,857,858,863,864,868,872,877,881,882,883],{"id":20,"depth":101,"text":21},{"id":49,"depth":101,"text":49},{"id":80,"depth":101,"text":81},{"id":145,"depth":101,"text":146,"children":846},[847],{"id":157,"depth":107,"text":157},{"id":193,"depth":101,"text":193,"children":849},[850,851,852],{"id":196,"depth":107,"text":197},{"id":252,"depth":107,"text":253},{"id":269,"depth":107,"text":270},{"id":308,"depth":101,"text":309,"children":854},[855,856],{"id":315,"depth":107,"text":316},{"id":328,"depth":107,"text":329},{"id":363,"depth":101,"text":364},{"id":390,"depth":101,"text":391,"children":859},[860,861,862],{"id":394,"depth":107,"text":395},{"id":437,"depth":107,"text":438},{"id":484,"depth":107,"text":485},{"id":539,"depth":101,"text":539},{"id":610,"depth":101,"text":610,"children":865},[866,867],{"id":613,"depth":107,"text":613},{"id":622,"depth":107,"text":623},{"id":672,"depth":101,"text":672,"children":869},[870,871],{"id":675,"depth":107,"text":628},{"id":684,"depth":107,"text":639},{"id":695,"depth":101,"text":695,"children":873},[874,875,876],{"id":698,"depth":107,"text":699},{"id":710,"depth":107,"text":711},{"id":722,"depth":107,"text":723},{"id":736,"depth":101,"text":157,"children":878},[879,880],{"id":739,"depth":107,"text":739},{"id":759,"depth":107,"text":759},{"id":767,"depth":101,"text":767},{"id":796,"depth":101,"text":796},{"id":810,"depth":101,"text":811},null,"税務実務で使う繰越欠損金の計算をExcelで自動化。LET関数を使えば複雑な数式が驚くほど読みやすくなります。従来のセル参照だらけの数式からの脱却方法を実例で解説","md",{},true,"/kurikoshi-kessonkin-calculation-module",false,"2025-10-20T00:00:00.000Z",{"title":5,"description":885},"2025-10/2025-10-20/kurikoshi-kessonkin-calculation-module",[895,896,28,87,897,898,899],"Excel","税務","実務","自動化","わかりやすい","nWnZii1YXiXWJ1WZsWu3eVwe5bVs7h_6gjhpv6hgJDQ",[],[903,907,910,913,917],{"title":904,"path":905,"publishedAt":906},"2026年4月19日の開発日記 - ExcelにIBフォーマットを自動適用","/2026-04-19-diary","2026-04-19T00:00:00.000Z",{"title":908,"path":909,"publishedAt":906},"ExcelにIB（投資銀行）モデル書式を自動適用する方法","/ib-format-excel-automation",{"title":911,"path":912,"publishedAt":891},"Excelファイル 設計思想Q&A","/design-philosophy-qa",{"title":914,"path":915,"publishedAt":916},"Notionアーカイブのドキュメント移行 — スプレッドシート連動「リンクされた表」の貼り付けを自動化する","/notion-to-google-docs-linked-tables","2026-07-28T00:00:00.000Z",{"title":918,"path":919,"publishedAt":920},"Kindle電子書籍をOCRで蔵書DBに取り込む新コマンドを作った","/kindle-ocr-pipeline-async-command","2026-07-23T00:00:00.000Z","https://log.eurekapu.com/og/blog/kurikoshi-kessonkin-calculation-module.png?v=2025-10-20T00%3A00%3A00.000Z&title=Excel%E3%81%A7%E7%B9%B0%E8%B6%8A%E6%AC%A0%E6%90%8D%E9%87%91%E3%82%92%E8%87%AA%E5%8B%95%E8%A8%88%E7%AE%97%EF%BC%81LET%E9%96%A2%E6%95%B0%E3%81%A7%E8%A6%8B%E9%81%95%E3%81%88%E3%82%8B%E3%81%BB%E3%81%A9%E5%88%86%E3%81%8B%E3%82%8A%E3%82%84%E3%81%99%E3%81%8F%E3%81%AA%E3%81%A3%E3%81%9F%E8%A9%B1&author=Kei%20Komatsu&sig=b1318f5346dc6001",1785654657885]