{"text_format":"3","workbook":"xlsx","n_sheets":3,"sheets":["勘定元帳（通信費）","科目一覧","使い方"],"not_rendered":{"defined_names":3,"comments":1},"read":"whole","date_system":"1900"}

{"sheet":"勘定元帳（通信費）","index":0,"n_rows":43,"n_cols":11,"rows_kept":43,"merged":[[0,1,0,2],[1,8,1,9],[3,0,4,0],[3,1,4,1],[3,2,3,3],[3,4,4,6],[3,7,4,8],[3,9,4,9],[3,10,4,10],[5,4,5,6],[5,7,5,8],[6,4,6,6],[6,7,6,8],[7,4,7,6],[7,7,7,8],[8,4,8,6],[8,7,8,8],[9,4,9,6],[9,7,9,8],[10,4,10,6],[10,7,10,8],[11,4,11,6],[11,7,11,8],[12,4,12,6],[12,7,12,8],[13,4,13,6],[13,7,13,8],[14,4,14,6],[14,7,14,8],[15,4,15,6],[15,7,15,8],[16,4,16,6],[16,7,16,8],[17,4,17,6],[17,7,17,8],[18,4,18,6],[18,7,18,8],[19,4,19,6],[19,7,19,8],[20,4,20,6],[20,7,20,8],[21,4,21,6],[21,7,21,8],[22,4,22,6],[22,7,22,8],[23,4,23,6],[23,7,23,8],[24,4,24,6],[24,7,24,8],[25,4,25,6],[25,7,25,8],[26,4,26,6],[26,7,26,8],[27,4,27,6],[27,7,27,8],[28,4,28,6],[28,7,28,8],[29,4,29,6],[29,7,29,8],[30,4,30,6],[30,7,30,8],[31,4,31,6],[31,7,31,8],[32,4,32,6],[32,7,32,8],[33,4,33,6],[33,7,33,8],[34,4,34,6],[34,7,34,8],[35,4,35,6],[35,7,35,8],[36,4,36,6],[36,7,36,8],[37,4,37,6],[37,7,37,8],[38,4,38,6],[38,7,38,8],[39,4,39,6],[39,7,39,8],[40,4,40,6],[40,7,40,8],[41,4,41,6],[41,7,41,8],[42,4,42,6],[42,7,42,8]]}
["No.",1]
[{"$nulls":4},2004,"年",4,"月","通信費元帳"]
[]
["月","日","勘定科目",null,"摘　要",null,null,"借方金額",null,"貸方金額","差引残高"]
[null,null,"コード","科目名"]
[{"$f":"IF(B6=\"\",\"\",$G$2)","v":4},1,1,{"$f":"IF(C6=\"\",\"\",IF(ISNA(VLOOKUP(C6,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C6,科目一覧!$B$5:$C$54,2,FALSE)))","v":"前期繰越"},{"$nulls":3},{"v":88000,"d":"88,000 "},null,null,{"$f":"IF(AND(H6=\"\",J6=\"\"),\"\",H6-J6)","v":{"v":88000,"d":"88,000 "}}]
[{"$f":"IF(B7=\"\",\"\",$G$2)","v":4},1,3,{"$f":"IF(C7=\"\",\"\",IF(ISNA(VLOOKUP(C7,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C7,科目一覧!$B$5:$C$54,2,FALSE)))","v":"現金"},"切手代",null,null,1800,null,null,{"$f":"IF(AND(H7=\"\",J7=\"\"),\"\",K6+H7-J7)","v":{"v":89800,"d":"89,800 "}}]
[{"$f":"IF(B8=\"\",\"\",$G$2)","v":4},2,4,{"$f":"IF(C8=\"\",\"\",IF(ISNA(VLOOKUP(C8,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C8,科目一覧!$B$5:$C$54,2,FALSE)))","v":"当座預金"},"携帯電話代",null,null,{"v":20000,"d":"20,000 "},null,null,{"v":109800,"d":"109,800 "}]
["",null,null,{"$f":"IF(C9=\"\",\"\",IF(ISNA(VLOOKUP(C9,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C9,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C10=\"\",\"\",IF(ISNA(VLOOKUP(C10,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C10,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C11=\"\",\"\",IF(ISNA(VLOOKUP(C11,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C11,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C12=\"\",\"\",IF(ISNA(VLOOKUP(C12,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C12,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C13=\"\",\"\",IF(ISNA(VLOOKUP(C13,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C13,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C14=\"\",\"\",IF(ISNA(VLOOKUP(C14,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C14,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C15=\"\",\"\",IF(ISNA(VLOOKUP(C15,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C15,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C16=\"\",\"\",IF(ISNA(VLOOKUP(C16,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C16,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C17=\"\",\"\",IF(ISNA(VLOOKUP(C17,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C17,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C18=\"\",\"\",IF(ISNA(VLOOKUP(C18,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C18,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C19=\"\",\"\",IF(ISNA(VLOOKUP(C19,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C19,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C20=\"\",\"\",IF(ISNA(VLOOKUP(C20,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C20,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C21=\"\",\"\",IF(ISNA(VLOOKUP(C21,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C21,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C22=\"\",\"\",IF(ISNA(VLOOKUP(C22,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C22,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C23=\"\",\"\",IF(ISNA(VLOOKUP(C23,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C23,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C24=\"\",\"\",IF(ISNA(VLOOKUP(C24,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C24,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C25=\"\",\"\",IF(ISNA(VLOOKUP(C25,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C25,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C26=\"\",\"\",IF(ISNA(VLOOKUP(C26,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C26,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C27=\"\",\"\",IF(ISNA(VLOOKUP(C27,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C27,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C28=\"\",\"\",IF(ISNA(VLOOKUP(C28,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C28,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C29=\"\",\"\",IF(ISNA(VLOOKUP(C29,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C29,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C30=\"\",\"\",IF(ISNA(VLOOKUP(C30,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C30,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C31=\"\",\"\",IF(ISNA(VLOOKUP(C31,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C31,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C32=\"\",\"\",IF(ISNA(VLOOKUP(C32,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C32,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C33=\"\",\"\",IF(ISNA(VLOOKUP(C33,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C33,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C34=\"\",\"\",IF(ISNA(VLOOKUP(C34,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C34,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C35=\"\",\"\",IF(ISNA(VLOOKUP(C35,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C35,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C36=\"\",\"\",IF(ISNA(VLOOKUP(C36,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C36,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C37=\"\",\"\",IF(ISNA(VLOOKUP(C37,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C37,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C38=\"\",\"\",IF(ISNA(VLOOKUP(C38,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C38,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C39=\"\",\"\",IF(ISNA(VLOOKUP(C39,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C39,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C40=\"\",\"\",IF(ISNA(VLOOKUP(C40,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C40,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C41=\"\",\"\",IF(ISNA(VLOOKUP(C41,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C41,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C42=\"\",\"\",IF(ISNA(VLOOKUP(C42,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C42,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C43=\"\",\"\",IF(ISNA(VLOOKUP(C43,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C43,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]

{"sheet":"科目一覧","index":1,"n_rows":9,"n_cols":3,"rows_kept":9,"merged":[[3,1,3,2]]}
[null,"※コードNOと科目名を、セルB5からセルC54に設定したコードマスターに入力してください。"]
[null,"コードNOは重複しないように設定してください。"]
[]
[null,"コードマスター"]
[null,"コードNO","科目名"]
[null,1,"前期繰越"]
[null,2,"前月繰越"]
[null,3,"現金"]
[null,4,"当座預金"]

{"sheet":"使い方","index":2,"n_rows":43,"n_cols":11,"rows_kept":43,"merged":[[0,1,0,2],[1,8,1,9],[3,0,4,0],[3,1,4,1],[3,2,3,3],[3,4,4,6],[3,7,4,8],[3,9,4,9],[3,10,4,10],[5,4,5,6],[5,7,5,8],[6,4,6,6],[6,7,6,8],[7,4,7,6],[7,7,7,8],[8,4,8,6],[8,7,8,8],[9,4,9,6],[9,7,9,8],[10,4,10,6],[10,7,10,8],[11,4,11,6],[11,7,11,8],[12,4,12,6],[12,7,12,8],[13,4,13,6],[13,7,13,8],[14,4,14,6],[14,7,14,8],[15,4,15,6],[15,7,15,8],[16,4,16,6],[16,7,16,8],[17,4,17,6],[17,7,17,8],[18,4,18,6],[18,7,18,8],[19,4,19,6],[19,7,19,8],[20,4,20,6],[20,7,20,8],[21,4,21,6],[21,7,21,8],[22,4,22,6],[22,7,22,8],[23,4,23,6],[23,7,23,8],[24,4,24,6],[24,7,24,8],[25,4,25,6],[25,7,25,8],[26,4,26,6],[26,7,26,8],[27,4,27,6],[27,7,27,8],[28,4,28,6],[28,7,28,8],[29,4,29,6],[29,7,29,8],[30,4,30,6],[30,7,30,8],[31,4,31,6],[31,7,31,8],[32,4,32,6],[32,7,32,8],[33,4,33,6],[33,7,33,8],[34,4,34,6],[34,7,34,8],[35,4,35,6],[35,7,35,8],[36,4,36,6],[36,7,36,8],[37,4,37,6],[37,7,37,8],[38,4,38,6],[38,7,38,8],[39,4,39,6],[39,7,39,8],[40,4,40,6],[40,7,40,8],[41,4,41,6],[41,7,41,8],[42,4,42,6],[42,7,42,8]]}
["No.",1]
[{"$nulls":4},2004,"年",4,"月","通信費元帳"]
[]
["月","日","勘定科目",null,"摘　要",null,null,"借方金額",null,"貸方金額","差引残高"]
[null,null,"コード","科目名"]
[{"$f":"G2","v":4},1,1,{"$f":"IF(C6=\"\",\"\",IF(ISNA(VLOOKUP(C6,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C6,科目一覧!$B$5:$C$54,2,FALSE)))","v":"前期繰越"},{"$nulls":3},88000,null,null,{"$f":"IF(AND(H6=\"\",J6=\"\"),\"\",H6-J6)","v":{"v":88000,"d":"88,000 "}}]
[{"$f":"IF(B7=\"\",\"\",$G$2)","v":4},1,3,{"$f":"IF(C7=\"\",\"\",IF(ISNA(VLOOKUP(C7,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C7,科目一覧!$B$5:$C$54,2,FALSE)))","v":"現金"},"切手代",null,null,1800,null,null,{"$f":"IF(AND(H7=\"\",J7=\"\"),\"\",K6+H7-J7)","v":{"v":89800,"d":"89,800 "}}]
[{"$f":"IF(B8=\"\",\"\",$G$2)","v":4},2,4,{"$f":"IF(C8=\"\",\"\",IF(ISNA(VLOOKUP(C8,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C8,科目一覧!$B$5:$C$54,2,FALSE)))","v":"当座預金"},"携帯電話代",null,null,{"v":20000,"d":"20,000 "},null,null,{"v":109800,"d":"109,800 "}]
["",null,10,{"$f":"IF(C9=\"\",\"\",IF(ISNA(VLOOKUP(C9,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C9,科目一覧!$B$5:$C$54,2,FALSE)))","v":"未登録"},{"$nulls":6},""]
["",null,null,{"$f":"IF(C10=\"\",\"\",IF(ISNA(VLOOKUP(C10,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C10,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C11=\"\",\"\",IF(ISNA(VLOOKUP(C11,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C11,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C12=\"\",\"\",IF(ISNA(VLOOKUP(C12,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C12,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C13=\"\",\"\",IF(ISNA(VLOOKUP(C13,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C13,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C14=\"\",\"\",IF(ISNA(VLOOKUP(C14,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C14,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C15=\"\",\"\",IF(ISNA(VLOOKUP(C15,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C15,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C16=\"\",\"\",IF(ISNA(VLOOKUP(C16,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C16,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C17=\"\",\"\",IF(ISNA(VLOOKUP(C17,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C17,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C18=\"\",\"\",IF(ISNA(VLOOKUP(C18,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C18,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C19=\"\",\"\",IF(ISNA(VLOOKUP(C19,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C19,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C20=\"\",\"\",IF(ISNA(VLOOKUP(C20,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C20,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C21=\"\",\"\",IF(ISNA(VLOOKUP(C21,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C21,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C22=\"\",\"\",IF(ISNA(VLOOKUP(C22,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C22,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C23=\"\",\"\",IF(ISNA(VLOOKUP(C23,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C23,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C24=\"\",\"\",IF(ISNA(VLOOKUP(C24,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C24,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C25=\"\",\"\",IF(ISNA(VLOOKUP(C25,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C25,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C26=\"\",\"\",IF(ISNA(VLOOKUP(C26,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C26,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C27=\"\",\"\",IF(ISNA(VLOOKUP(C27,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C27,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C28=\"\",\"\",IF(ISNA(VLOOKUP(C28,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C28,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C29=\"\",\"\",IF(ISNA(VLOOKUP(C29,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C29,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C30=\"\",\"\",IF(ISNA(VLOOKUP(C30,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C30,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C31=\"\",\"\",IF(ISNA(VLOOKUP(C31,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C31,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C32=\"\",\"\",IF(ISNA(VLOOKUP(C32,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C32,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C33=\"\",\"\",IF(ISNA(VLOOKUP(C33,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C33,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C34=\"\",\"\",IF(ISNA(VLOOKUP(C34,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C34,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C35=\"\",\"\",IF(ISNA(VLOOKUP(C35,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C35,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C36=\"\",\"\",IF(ISNA(VLOOKUP(C36,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C36,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C37=\"\",\"\",IF(ISNA(VLOOKUP(C37,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C37,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C38=\"\",\"\",IF(ISNA(VLOOKUP(C38,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C38,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C39=\"\",\"\",IF(ISNA(VLOOKUP(C39,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C39,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C40=\"\",\"\",IF(ISNA(VLOOKUP(C40,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C40,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C41=\"\",\"\",IF(ISNA(VLOOKUP(C41,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C41,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C42=\"\",\"\",IF(ISNA(VLOOKUP(C42,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C42,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]
["",null,null,{"$f":"IF(C43=\"\",\"\",IF(ISNA(VLOOKUP(C43,科目一覧!$B$5:$C$54,2,FALSE)),\"未登録\",VLOOKUP(C43,科目一覧!$B$5:$C$54,2,FALSE)))","v":""},{"$nulls":6},""]