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{"sheet":"前提条件入力表","index":0,"n_rows":152,"n_cols":15,"rows_kept":152,"cut":false,"hidden":false,"merged":[[3,11,3,16],[7,11,7,16],[8,6,11,6],[11,11,11,16]]}
[null,null,null,null,null,"≪簡易な検討の計算表（記載例）≫　　（単位：千円、年）",null,null,null,null,null,"入力変数（コスト削減要素）",null,null,"入力変数（コスト要素）"]
[null,null,null,null,null,"■前提条件"]
[null,null,null,null,null,"PFI方式試算例",null,null,"従来型手法","採用手法\nの条件","採用手法","前提条件の入力方法"]
[null,null,null,null,null,"手法",null,null,"従来型手法",null,"②DBO","採用手法（「①BTO・BOT・BOO・RO」、「②DBO」、「③BT」、「④指定管理者制度」）から選択して下さい。DB方式は「③BT」を選択して下さい。包括的民間委託、公共施設等運営権方式は「④指定管理者制度」を選択して下さい。（BOT・BOOは固定資産税等は考慮されていません。）"]
[null,null,null,null,null,null,"整備期間",null,1,"従来手法=採用手法",{"$f":"I5","v":1},"1年間に設定してあります（変更できません）。"]
[null,null,null,null,null,null,"維持管理・運営期間",null,3,"従来手法=採用手法",{"$f":"I6","v":3},"1～50年間から選択して下さい。「③BT」を選択した場合には起債償還期間と想定して選択してください。"]
[null,null,null,null,null,"事業期間"]
[null,null,null,null,null,null,"整備費",null,5000000,0.05,{"$f":"IF(K4=I106,0,I8*(1-J8))","v":4750000},"従来型手法の整備費と、採用手法におけるコスト削減割合（％）を記入して下さい。"]
[null,null,null,null,null,null,"維持管理・運営費\n（1年当たり）","人件費\n（運営維持管理費）",60000,0.05,{"$f":"I9*(1-J9)","v":57000},"従来型手法の維持管理・運営費と、採用手法におけるコスト削減割合（％）を記入して下さい。"]
[null,null,null,null,null,null,null,"ユーティリティー費",40000,0,{"$f":"I10*(1-J10)","v":40000},"従来型手法の維持管理・運営費と、採用手法におけるコスト削減割合（％）を記入して下さい。"]
[null,null,null,null,null,null,null,"修繕費",20000,0.1,{"$f":"I11*(1-J11)","v":18000},"従来型手法の維持管理・運営費と、採用手法におけるコスト削減割合（％）を記入して下さい。"]
[null,null,null,null,null,null,null,"合計",{"$f":"SUM(I9:I11)","v":120000},{"$f":"(I9*J9+I10*J10+I11*J11)/(I9+I10+I11)","v":4.1666666666666664E-2},{"$f":"I12*(1-J12)","v":115000},"人件費、ユーティリティ費、修繕費から自動計算されます。人件費、ユーティリティー費、修繕費を0にして合計欄のみの入力とすることも可能です。"]
[null,null,null,null,null,null,"利用料金収入（1年当たり）",null,100,0.1,{"$f":"I13*(1+J13)","v":110.00000000000001},"従来型手法の利用料金収入と、採用手法における収入増加割合（％）を記入して下さい。"]
[null,null,null,null,null,"費用・収入"]
[null,null,null,null,null,null,"現在価値への割引率",null,2.3E-2,"従来手法=採用手法",{"$f":"I15","v":2.3E-2},"現在価値への割引率を記入して下さい。（標準は2.3％になります。）"]
[null,null,null,null,null,"資金面の内容"]
[null,null,null,null,null,null,"整備費に対する補助金・交付金の割合",null,0.55000000000000004,null,0.55000000000000004,"整備費に対する補助金・交付金の割合（％）を記入して下さい。"]
[null,null,null,null,null,null,"整備費に対する起債の割合",null,0.40500000000000003,null,0,"整備費に対する起債の割合（％）を記入して下さい。"]
[null,null,null,null,null,null,"整備費に対する一般財源の割合",null,4.4999999999999998E-2,null,0,"整備費に対する一般財源の割合（％）を記入して下さい。"]
[null,null,null,null,null,null,"整備費に対する民間資金の割合",null,"―",null,0.45,"「100％－（補助金・交付金の割合＋起債の割合＋一般財源の割合）」が自動計算。BT・DB、DBOでは0％。"]
[null,null,null,null,null,null,"小計",null,{"$f":"SUM(I17:I19)","v":1},null,{"$f":"SUM(K17:K20)","v":1},"小計が100％になることを確認して下さい。"]
[null,null,null,null,null,"整備費に対する資金調達の内容",null,null,{"$f":"IF(I21<1,\"小計を↑100%にして下さい\",IF(I21>1,\"小計を↑100％にして下さい\",\"\"))","v":""},null,{"$f":"IF(K21<1,\"小計を↑100%に\",IF(K21>1,\"小計を↑100％に\",\"\"))","v":""}]
[null,null,null,null,null,null,"補助金・交付金の金額",null,{"$f":"IF(K4=I106,0,$I$8*I17)","v":2750000},null,{"$f":"$K$8*K17","v":2612500},"整備費の資金調達について、補助金・交付金の額が自動計算されます。"]
[null,null,null,null,null,null,"起債金額",null,{"$f":"IF(K4=I106,0,$I$8*I18)","v":2025000.0000000002},null,{"$f":"$K$8*K18","v":0},"整備費の資金調達について、起債の額が自動計算されます。"]
[null,null,null,null,null,null,"一般財源の金額",null,{"$f":"IF(K4=I106,0,$I$8*I19)","v":225000},null,{"$f":"$K$8*K19","v":0},"整備費の資金調達について、一般財源の額が自動計算されます。"]
[null,null,null,null,null,null,"起債金利",null,1.0999999999999999E-2,"従来手法=採用手法",{"$f":"I26","v":1.0999999999999999E-2},"起債金利を％で入力して下さい。"]
[null,null,null,null,null,null,"起債償還期間",null,{"$f":"I6","v":3},"従来手法=採用手法",{"$f":"I27","v":3},"維持管理・運営期間になります。"]
[null,null,null,null,null,null,"起債償還方法",null,"元利均等","従来手法=採用手法",{"$f":"I28","v":"元利均等"},"期限一括、元利均等、元金均等から選択して下さい。"]
[null,null,null,null,null,"整備費に対する公共側の資金調達"]
[null,null,null,null,null,null,"資本金額",null,"―",null,10000,"SPCに必要な資本金額を記入して下さい。（標準は10百万円）"]
[null,null,null,null,null,null,"借入金額",null,"―",null,{"$f":"IF(K20=0,0,(IF(K4=I105,0,IF(K4=I104,0,(K8*K20-K30)))))","v":0},"「民間資金の金額－資本金額」が自動計算。借入金額は整備費から資本金を減じた金額と仮定。"]
[null,null,null,null,null,null,"借入金利",null,"―",null,1.6E-2,"民間事業者の借入金利を入力して下さい。"]
[null,null,null,null,null,null,"民間事業者の借入期間",null,"―",null,{"$f":"K6","v":3},"維持管理・運営期間になります。"]
[null,null,null,null,null,"採用手法における整備費の資金調達"]
[null,null,null,null,null,null,"割賦金利",null,"―",null,{"$f":"K32","v":1.6E-2},"公共が民間事業者に支払う整備費の対価の割賦金利は借入金利と同じと仮定。"]
[null,null,null,null,null,null,"割賦期間",null,"―",null,{"$f":"I6","v":3},"公共が民間事業者に支払う整備費の対価の割賦払いは維持管理・運営期間と同じと仮定"]
[null,null,null,null,null,null,"法人税等",null,"―",null,0.29970000000000002,"実効税率は29.97％を入力してあります。"]
[null,null,null,"全ての入力が終了しましたら、",null,null,"調査等費用",null,"―",null,35000,"調査等費用を記入して下さい。（標準をPFI,DBOで35,000千円、DBで25,000円としています。）"]
[null,null,null,"上記の「VFM計算」のボタンを",null,"採用手法の内容"]
[null,null,null,"クリックして下さい。",null,null,"採用手法における対価の調整",null,"―",null,{"$f":"'簡易な検討の計算表（空欄）'!K37","v":717265.90435567126},"採用手法における対価の調整額で、民間事業者のEIRRに必要な収益相当額が自動計算されます。"]
[null,null,null,null,null,null,"民間事業者のEIRR（※）",null,"―",null,0.05,"民間事業者の収益（資本金に対する配当等の利回り）を記入して下さい。（標準は5％になります。）"]
[null,null,null,null,null,"採用手法の民間事業者の収益"]
[]
[]
[]
[null,null,null,null,null,"■簡易VFMの結果"]
[null,null,null,null,null,null,null,"従来型手法","採用手法","VFM"]
[null,null,null,null,null,null,"金額",{"$f":"'簡易な検討の計算表（空欄）'!AB4","v":2546800.1697990224},{"$f":"'簡易な検討の計算表（空欄）'!AC4","v":2421200.5574780721},{"$f":"'簡易な検討の計算表（空欄）'!AD4","v":125599.61232095025}]
[null,null,null,null,null,null,"％",null,null,{"$f":"'簡易な検討の計算表（空欄）'!AD5","v":4.9316634186836024E-2}]
[null,null,null,null,null,"※現在価値のVFM"]
[]
[null,null,null,null,null,"※VFMは現在価値に換算して比較を行うこととなっています。"]
[]
[null,null,null,null,null,"■PPP/ＰＦＩ手法簡易定量評価調書"]
[null,null,null,null,null,null,null,"従来型手法",null,"採用手法"]
[null,null,null,null,null,"整備等（運営等を除く。）費用",null,{"$f":"I8/100000","v":50},null,{"$f":"K8/100000","v":47.5}]
[null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,"運営等費用",null,{"$f":"(I12*I6)/100000","v":3.6},null,{"$f":"(K12*K6)/100000","v":3.45}]
[null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,"利用料金収入",null,{"$f":"(I13*I6)/100000","v":3.0000000000000001E-3},null,{"$f":"(K13*K6)/100000","v":3.3000000000000004E-3}]
[null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,"資金調達費用",null,{"$f":"'簡易な検討の計算表（空欄）'!AB18","v":0.44712454869093576},null,{"$f":"'簡易な検討の計算表（空欄）'!AD18","v":0}]
[null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,"調査等費用",null,{"$f":"I38","v":"―"},null,{"$f":"K38/100000","v":0.35}]
[null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,"税金",null,"―",null,{"$f":"'簡易な検討の計算表（空欄）'!AD22","v":4.3839256061839568E-2}]
[null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,"税引き後損益",null,"―",null,{"$f":"'簡易な検討の計算表（空欄）'!AD24","v":0.1024378746082958}]
[]
[null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,"合計",null,{"$f":"'簡易な検討の計算表（空欄）'!AB27","v":26.544124548690938},null,{"$f":"'簡易な検討の計算表（空欄）'!AD27","v":25.317977130670137}]
[null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,"合計（現在価値）",null,{"$f":"'簡易な検討の計算表（空欄）'!AB29","v":25.468001697990225},null,{"$f":"'簡易な検討の計算表（空欄）'!AD29","v":24.212005574780722}]
[null,null,null,null,null,"財政支出削減率",null,null,null,{"$f":"'簡易な検討の計算表（空欄）'!AD30","v":"VFMは1.3億円　4.9%"}]
[null,null,null,null,null,"その他（前提条件等）",null,{"$f":"CONCATENATE(\"事業期間\",I6,\"年間　割引率\",I15*100,\"％\")","v":"事業期間3年間　割引率2.3％"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,1,"①BTO・BOT・BOO・RO","期限一括"]
[null,null,null,null,null,null,null,2,"②DBO","元利均等"]
[null,null,null,null,null,null,null,3,"③BT","元金均等"]
[null,null,null,null,null,null,null,4,"④指定管理者制度"]
[null,null,null,null,null,null,null,5]
[null,null,null,null,null,null,null,6]
[null,null,null,null,null,null,null,7]
[null,null,null,null,null,null,null,8]
[null,null,null,null,null,null,null,9]
[null,null,null,null,null,null,null,10]
[null,null,null,null,null,null,null,11]
[null,null,null,null,null,null,null,12]
[null,null,null,null,null,null,null,13]
[null,null,null,null,null,null,null,14]
[null,null,null,null,null,null,null,15]
[null,null,null,null,null,null,null,16]
[null,null,null,null,null,null,null,17]
[null,null,null,null,null,null,null,18]
[null,null,null,null,null,null,null,19]
[null,null,null,null,null,null,null,20]
[null,null,null,null,null,null,null,21]
[null,null,null,null,null,null,null,22]
[null,null,null,null,null,null,null,23]
[null,null,null,null,null,null,null,24]
[null,null,null,null,null,null,null,25]
[null,null,null,null,null,null,null,26]
[null,null,null,null,null,null,null,27]
[null,null,null,null,null,null,null,28]
[null,null,null,null,null,null,null,29]
[null,null,null,null,null,null,null,30]
[null,null,null,null,null,null,null,31]
[null,null,null,null,null,null,null,32]
[null,null,null,null,null,null,null,33]
[null,null,null,null,null,null,null,34]
[null,null,null,null,null,null,null,35]
[null,null,null,null,null,null,null,36]
[null,null,null,null,null,null,null,37]
[null,null,null,null,null,null,null,38]
[null,null,null,null,null,null,null,39]
[null,null,null,null,null,null,null,40]
[null,null,null,null,null,null,null,41]
[null,null,null,null,null,null,null,42]
[null,null,null,null,null,null,null,43]
[null,null,null,null,null,null,null,44]
[null,null,null,null,null,null,null,45]
[null,null,null,null,null,null,null,46]
[null,null,null,null,null,null,null,47]
[null,null,null,null,null,null,null,48]
[null,null,null,null,null,null,null,49]
[null,null,null,null,null,null,null,50]

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[null,null,null,null,null,"≪簡易な検討の計算表（記載例）≫　　（単位：千円、年）",null,null,null,null,null,"のセルに想定されている条件を入力して下さい。なお、全ての入力が終了しましたら、左側の「VFM計算」のボタンをクリックして下さい。"]
[null,null,null,null,null,"■前提条件",null,null,null,null,null,"右記のセルに記載されている数値を「PPP/PFI手法簡易定量評価調書」に記載して下さい。",null,null,null,null,null,null,null,null,null,null,null,null,null,"■簡易VFMの結果"]
[null,null,null,null,null,"PFI方式試算例",null,null,"従来型手法","採用手法\nの条件","採用手法","前提条件の入力方法",null,null,null,null,null,"仮定した前提条件",null,null,null,null,null,null,null,null,null,"従来型手法","採用手法","VFM"]
[null,null,null,null,null,"手法",null,null,"従来型手法",null,{"$f":"前提条件入力表!K4","v":"②DBO"},"採用手法（「①BTO・BOT・BOO・RO」、「②DBO」、「③BT」、「④指定管理者制度」）から選択して下さい。DB方式は「③BT」を選択して下さい。包括的民間委託、公共施設等運営権方式は「④指定管理者制度」を選択して下さい。（BOT・BOOは固定資産税等は考慮されていません。）",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"金額",{"$f":"BF56","v":2546800.1697990224},{"$f":"BF73","v":2421200.5574780721},{"$f":"AB4-AC4","v":125599.61232095025}]
[null,null,null,null,null,null,"整備期間",null,1,"従来手法=採用手法",{"$f":"I5","v":1},"1年間に設定してあります（変更できません）。",null,null,null,null,null,"1年間と仮定",null,null,null,null,null,null,null,null,"％",null,null,{"$f":"AD4/AB4","v":4.9316634186836024E-2}]
[null,null,null,null,null,null,"維持管理・運営期間",null,{"$f":"前提条件入力表!I6","v":3},"従来手法=採用手法",{"$f":"I6","v":3},"1～50年間から選択して下さい。「③BT」を選択した場合には起債償還期間と想定して選択してください。",null,null,null,null,null,"20年間と仮定",null,null,null,null,null,null,null,"※現在価値のVFM"]
[null,null,null,null,null,"事業期間"]
[null,null,null,null,null,null,"整備費",null,{"$f":"前提条件入力表!I8","v":5000000},{"$f":"前提条件入力表!J8","v":0.05},{"$f":"IF(K4=N124,0,I8*(1-J8))","v":4750000},"従来型手法の整備費と、採用手法におけるコスト削減割合（％）を記入して下さい。",null,null,null,null,null,null,null,null,null,null,null,null,null,"※VFMは現在価値に換算して比較を行うこととなっています。"]
[null,null,null,null,null,null,"維持管理・運営費（1年当たり）",null,{"$f":"前提条件入力表!I12","v":120000},{"$f":"前提条件入力表!J12","v":4.1666666666666664E-2},{"$f":"I9*(1-J9)","v":115000},"従来型手法の維持管理・運営費と、採用手法におけるコスト削減割合（％）を記入して下さい。"]
[null,null,null,null,null,null,"利用料金収入（1年当たり）",null,{"$f":"前提条件入力表!I13","v":100},{"$f":"前提条件入力表!J13","v":0.1},{"$f":"I10*(1+J10)","v":110.00000000000001},"従来型手法の利用料金収入と、採用手法における収入増加割合（％）を記入して下さい。",null,null,null,null,null,null,null,null,null,null,null,null,null,"■PPP/ＰＦＩ手法簡易定量評価調書"]
[null,null,null,null,null,"費用・収入",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"従来型手法",null,"採用手法"]
[null,null,null,null,null,null,"現在価値への割引率",null,{"$f":"前提条件入力表!I15","v":2.3E-2},"従来手法=採用手法",{"$f":"I12","v":2.3E-2},"現在価値への割引率を記入して下さい。（標準は2.3％になります。）",null,null,null,null,null,"現在価値への割引率は2.3％と仮定（整備期間を現在と仮定）　",null,null,null,null,null,null,null,"整備等（運営等を除く。）費用",null,{"$f":"I8/100000","v":50},null,{"$f":"K8/100000","v":47.5}]
[null,null,null,null,null,"資金面の内容",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"整備費に対する補助金・交付金の割合",null,{"$f":"前提条件入力表!I17","v":0.55000000000000004},null,{"$f":"前提条件入力表!K17","v":0.55000000000000004},"整備費に対する補助金・交付金の割合（％）を記入して下さい。",null,null,null,null,null,"整備費に対する補助金・交付金の割合を入力",null,null,null,null,null,null,null,"運営等費用",null,{"$f":"(I9*I6)/100000","v":3.6},null,{"$f":"(K9*K6)/100000","v":3.45}]
[null,null,null,null,null,null,"整備費に対する起債の割合",null,{"$f":"前提条件入力表!I18","v":0.40500000000000003},null,{"$f":"前提条件入力表!K18","v":0},"整備費に対する起債の割合（％）を記入して下さい。",null,null,null,null,null,"整備費に対する起債の割合を入力",null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"整備費に対する一般財源の割合",null,{"$f":"前提条件入力表!I19","v":4.4999999999999998E-2},null,{"$f":"前提条件入力表!K19","v":0},"整備費に対する一般財源の割合（％）を記入して下さい。",null,null,null,null,null,"整備費に対する一般財源の割合を入力",null,null,null,null,null,null,null,"利用料金収入",null,{"$f":"(I10*I6)/100000","v":3.0000000000000001E-3},null,{"$f":"(K10*K6)/100000","v":3.3000000000000004E-3}]
[null,null,null,null,null,null,"整備費に対する民間資金の割合",null,"―",null,{"$f":"IF(K4=M124,0,(IF(K4=N124,0,IF(K4=L124,0,((1-SUM(K14:K16)))))))","v":0},"「100％－（補助金・交付金の割合＋起債の割合＋一般財源の割合）」が自動計算。BT・DB、DBOでは0％。",null,null,null,null,null,"整備費に対する民間資金の割合を入力",null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"小計",null,{"$f":"SUM(I14:I16)","v":1},null,{"$f":"SUM(K14:K17)","v":0.55000000000000004},"小計が100％になることを確認して下さい。",null,null,null,null,null,"合計は100％",null,null,null,null,null,null,null,"資金調達費用",null,{"$f":"BF48/100000","v":0.44712454869093576},null,{"$f":"(BF63+BF65)/100000","v":0}]
[null,null,null,null,null,"整備費に対する資金調達の内容",null,null,{"$f":"IF(I18<1,\"小計を↑100%にして下さい\",IF(I18>1,\"小計を↑100％にして下さい\",\"\"))","v":""},null,{"$f":"IF(K18<1,\"小計を↑100%に\",IF(K18>1,\"小計を↑100％に\",\"\"))","v":"小計を↑100%に"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"補助金・交付金の金額",null,{"$f":"IF(K4=N124,0,$I$8*I14)","v":2750000},null,{"$f":"$K$8*K14","v":2612500},null,null,null,null,null,null,"整備費の資金調達について、補助金・交付金の額が自動計算されます。",null,null,null,null,null,null,null,"調査等費用",null,{"$f":"I35","v":"―"},null,{"$f":"K35/100000","v":0.35}]
[null,null,null,null,null,null,"起債金額",null,{"$f":"IF(K4=N124,0,$I$8*I15)","v":2025000.0000000002},null,{"$f":"$K$8*K15","v":0},null,null,null,null,null,null,"整備費の資金調達について、起債の額が自動計算されます。",null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"一般財源の金額",null,{"$f":"IF(K4=N124,0,$I$8*I16)","v":225000},null,0,null,null,null,null,null,null,"整備費の資金調達について、一般財源の額が自動計算されます。",null,null,null,null,null,null,null,"税金",null,"―",null,{"$f":"BF90/100000","v":4.3839256061839568E-2}]
[null,null,null,null,null,null,"起債金利",null,{"$f":"前提条件入力表!I26","v":1.0999999999999999E-2},"従来手法=採用手法",{"$f":"I23","v":1.0999999999999999E-2},"起債金利を％で入力して下さい。",null,null,null,null,null,"起債金利を1.1％と仮定",null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"起債償還期間",null,{"$f":"I6","v":3},"従来手法=採用手法",{"$f":"I24","v":3},"維持管理・運営期間になります。",null,null,null,null,null,"起債償還方法を20年間の元利均等償還と仮定",null,null,null,null,null,null,null,"税引き後損益",null,"―",null,{"$f":"BF91/100000","v":0.1024378746082958}]
[null,null,null,null,null,null,"起債償還方法",null,{"$f":"前提条件入力表!I28","v":"元利均等"},"従来手法=採用手法",{"$f":"I25","v":"元利均等"},"期限一括、元利均等、元金均等から選択して下さい。"]
[null,null,null,null,null,"整備費に対する公共側の資金調達",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"資本金額",null,"―",null,{"$f":"前提条件入力表!K30","v":10000},"SPCに必要な資本金額を記入して下さい。（標準は10百万円）",null,null,null,null,null,"資本金額を10百万円と仮定",null,null,null,null,null,null,null,"合計",null,{"$f":"BF55/100000","v":26.544124548690938},null,{"$f":"BF72/100000","v":25.317977130670137}]
[null,null,null,null,null,null,"借入金額",null,"―",null,{"$f":"IF(K17=0,0,(IF(K4=M124,0,IF(K4=L124,0,(K8*K17-K27)))))","v":0},"「民間資金の金額－資本金額」が自動計算。",null,null,null,null,null,"借入金額は整備費から資本金を減じた金額と仮定",null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"借入金利",null,"―",null,{"$f":"前提条件入力表!K32","v":1.6E-2},"民間事業者の借入金利を入力して下さい。",null,null,null,null,null,"借入金利は起債金利+0.5％の1.6％と仮定",null,null,null,null,null,null,null,"合計（現在価値）",null,{"$f":"BF56/100000","v":25.468001697990225},null,{"$f":"BF73/100000","v":24.212005574780722}]
[null,null,null,null,null,null,"民間事業者の借入期間",null,"―",null,{"$f":"K6","v":3},"維持管理・運営期間になります。",null,null,null,null,null,"借入金の返済方法は20年間（維持管理・運営期間と同じ）の元利均等返済と仮定",null,null,null,null,null,null,null,"財政支出削減率",null,null,null,{"$f":"CONCATENATE(\"VFMは\",ROUND(AB29-AD29,1),\"億円　\",ROUND(AD5*100,1),\"%\")","v":"VFMは1.3億円　4.9%"}]
[null,null,null,null,null,"採用手法における整備費の資金調達",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"その他（前提条件等）",null,{"$f":"CONCATENATE(\"事業期間\",I6,\"年間　割引率\",I12*100,\"％\")","v":"事業期間3年間　割引率2.3％"}]
[null,null,null,null,null,null,"割賦金利",null,"―",null,{"$f":"K29","v":1.6E-2},"民間事業者の借入金利になります",null,null,null,null,null,"公共が民間事業者に支払う整備費の対価の割賦金利は借入金利と同じ1.6％と仮定"]
[null,null,null,null,null,null,"割賦期間",null,"―",null,{"$f":"I6","v":3},"維持管理・運営期間になります。",null,null,null,null,null,"公共が民間事業者に支払う整備費の対価の割賦払いは20年間（維持管理・運営期間と同じ）の元利均等払いと仮定"]
[null,null,null,null,null,null,"法人税等",null,"―",null,0.29970000000000002,"実効税率は29.97％を入力してあります。",null,null,null,null,null,"単年度損益に対して29.97％（実効税率）の法人税を想定"]
[null,null,null,"全ての入力が終了しましたら、",null,null,"調査等費用",null,"―",null,{"$f":"前提条件入力表!K38","v":35000},"調査等費用を記入して下さい。（標準をPFI,DBOで35,000千円、DBで25,000円としています。）",null,null,null,null,null,"調査等費用をPFI・DBOで35百万円、DBで25百万円と仮定"]
[null,null,null,"上記の「VFM計算」のボタンを",null,"採用手法の内容"]
[null,null,null,"クリックして下さい。",null,null,"採用手法における対価の調整",null,"―",null,717265.90435567126,"採用手法における対価の調整額で、自動計算されます。",null,null,null,null,null,"民間事業者のEIRRに必要な収益相当額が自動計算されます。"]
[null,null,null,null,null,null,"民間事業者のEIRR（※）",null,"―",null,{"$f":"前提条件入力表!K41","v":0.05},"民間事業者の収益（資本金に対する配当等の利回り）を記入して下さい。（標準は5％になります。）",null,null,null,null,null,"民間事業者の収益相当額として、EIRRを5％程度にする収益相当額と仮定。"]
[null,null,null,null,null,"採用手法の民間事業者の収益"]
[]
[null,null,"現在価値への換算割合",null,null,null,1,{"$f":"G41/(1+$I$12)","v":0.97751710654936474},{"$f":"H41/(1+$I$12)","v":0.95553969359664204},{"$f":"I41/(1+$I$12)","v":0.93405639647765604},0.91305610603876453,0.89252796289224301,0.87246135180082418,0.85284589618848905,0.8336714527746717,0.8149281063291024,0.79660616454457722,0.77869615302500228,0.76118881038612152,0.7440750834663945,0.72734612264554699,0.71099327726837447,0.69500809117143159,{"$f":"W41/(1+$I$12)","v":0.67938229831029484},{"$f":"X41/(1+$I$12)","v":0.66410781848513678},0.64917675316240164,0.63458138139042197,{"$f":"AA41/(1+$I$12)","v":0.62031415580686411},0.60636769873593765,{"$f":"AC41/(1+$I$12)","v":0.59273479837335064},{"$f":"AD41/(1+$I$12)","v":0.57940840505703883},{"$f":"AE41/(1+$I$12)","v":0.56638162762173894},0.55364772983552202,0.54120012691644381,0.52903238212751114,0.51713820344820249,0.50551144032082362,0.49414608047001335,0.48303624679375701,0.47217619432429819,0.46156030725737851,0.45118309604826839,0.44103919457308743,0.43112335735394669,0.42143045684647773,0.41195548078834582,0.4026935296073762,0.39363981388795333,0.38478965189438258,0.37613846714993415,0.36768178607031687,0.35941523565035866,0.35133454120269664,0.34343552414730855,0.33571409985074152,0.32816627551392136,0.32078814810745004]
[null,null,"（次年度の現在価値換算後の割合（前年度を1）＝1/（1+割引率））"]
[null,null,"■従来型手法での公共の収支",null,null,null,"整備期間","維持管理・運営期間"]
[null,null,null,null,null,"仮定した内容",-1,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,"合計"]
[null,null,null,"整備費","補助金・交付金分支払",{"$f":"I20","v":2750000},{"$f":"F45","v":2750000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G45:BE45)","v":2750000}]
[null,null,null,null,"一般財源",{"$f":"I22","v":225000},{"$f":"F46","v":225000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G46:BE46)","v":225000}]
[null,null,null,null,"起債元金・償還元金",{"$f":"I21","v":2025000.0000000002},null,{"$f":"IF(H44>$I$6,0,IF($I$25=$K$125,IF($I$24=H44,$F$47,0),IF($I$25=$M$125,$F$47/$I$24,IF($I$25=$L$125,PPMT($I$23,H44,$I$24,-$I$21,0)))))","v":667629.15162303124},{"$f":"IF(I44>$I$6,0,IF($I$25=$K$125,IF($I$24=I44,$F$47,0),IF($I$25=$M$125,$F$47/$I$24,IF($I$25=$L$125,PPMT($I$23,I44,$I$24,-$I$21,0)))))","v":674973.07229088456},682397.77608608431,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G47:BE47)","v":2025000.0000000002}]
[null,null,null,"資金調達費","起債金利",{"$f":"I23","v":1.0999999999999999E-2},null,{"$f":"IF(H44>$I$6,0,IF($I$25=$K$125,H126*$F$48,IF($I$25=$M$125,H126*$F$48,IF($I$25=$L$125,IPMT($I$23,H44,$I$24,-$I$21)))))","v":22275},{"$f":"IF(I44>$I$6,0,IF($I$25=$K$125,I126*$F$48,IF($I$25=$M$125,I126*$F$48,IF($I$25=$L$125,IPMT($I$23,I44,$I$24,-$I$21)))))","v":14931.079332146654},7506.3755369469254,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G48:BE48)","v":44712.454869093577}]
[null,null,null,"運営費",null,{"$f":"IF(K4=M124,0,I9)","v":120000},null,{"$f":"IF(H44>$I$6,0,$F$49)","v":120000},{"$f":"IF(I44>$I$6,0,$F$49)","v":120000},120000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,360000]
[null,null,null,"調査等費用",null,null,{"$f":"F50","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"支出合計（A）",null,null,null,{"$f":"SUM(G45:G50)","v":2975000},{"$f":"SUM(H45:H50)","v":809904.15162303124},{"$f":"SUM(I45:I50)","v":809904.15162303124},809904.15162303124,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,5404712.4548690934]
[null,null,null,"補助金・交付金分収入",null,{"$f":"F45","v":2750000},{"$f":"F52","v":2750000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G52:BE52)","v":2750000}]
[null,null,null,"利用料金収入",null,{"$f":"IF(K4=M124,0,(I10))","v":100},null,{"$f":"IF(H44>$I$6,0,$F$53)","v":100},{"$f":"IF(I44>$I$6,0,$F$53)","v":100},100,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,300]
[null,null,"収入合計（B)",null,null,null,{"$f":"SUM(G52:G53)","v":2750000},{"$f":"SUM(H52:H53)","v":100},{"$f":"SUM(I52:I53)","v":100},100,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,2750300]
[null,null,"純支出（C）＝（A）-（B）",null,null,null,{"$f":"G51-G54","v":225000},809804.15162303124,809804.15162303124,809804.15162303124,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,2654412.4548690938]
[null,null,"現在価値での収支",null,null,null,{"$f":"G55*G41","v":225000},791597.41116620856,773800.01091515995,756402.74771765398,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G56:BE56)","v":2546800.1697990224}]
[]
[null,null,"■採用手法での公共の収支",null,null,null,"整備期間","維持管理・運営期間"]
[null,null,null,null,null,"仮定した内容",-1,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,"合計"]
[null,null,null,"整備費","補助金・交付金分支払",{"$f":"K20","v":2612500},{"$f":"F60","v":2612500},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G60:BE60)","v":2612500}]
[null,null,null,null,"一般財源",{"$f":"K22","v":0},{"$f":"F61","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G61:BE61)","v":0}]
[null,null,null,null,"起債元金・償還元金",{"$f":"K21","v":0},null,{"$f":"IF(H44>$K$6,0,IF($K$25=$K$125,IF($K$24=H44,$F$62,0),IF($K$25=$M$125,$F$62/$K$24,IF($K$25=$L$125,PPMT($K$23,H44,$K$24,-$K$21,0)))))","v":0},{"$f":"IF(I44>$K$6,0,IF($K$25=$K$125,IF($K$24=I44,$F$62,0),IF($K$25=$M$125,$F$62/$K$24,IF($K$25=$L$125,PPMT($K$23,I44,$K$24,-$K$21,0)))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G62:BE62)","v":0}]
[null,null,null,"資金調達費","起債金利",{"$f":"K23","v":1.0999999999999999E-2},null,{"$f":"IF(H44>$K$6,0,IF($K$25=$K$125,H128*$F$63,IF($K$25=$M$125,H128*$F$63,IF($K$25=$L$125,IPMT($K$23,H44,$K$24,-$K$21,0,)))))","v":0},{"$f":"IF(I44>$K$6,0,IF($K$25=$K$125,I128*$F$63,IF($K$25=$M$125,I128*$F$63,IF($K$25=$L$125,IPMT($K$23,I44,$K$24,-$K$21,0,)))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G63:BE63)","v":0}]
[null,null,null,"整備費の対価","割賦元金",{"$f":"F79","v":0},null,{"$f":"IF(H59>$K$6,0,H79)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G64:BE64)","v":0}]
[null,null,null,null,"割賦金利",{"$f":"K32","v":1.6E-2},null,{"$f":"IF(H59>$K$6,0,H80)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G65:BE65)","v":0}]
[null,null,null,"運営費の対価",null,{"$f":"IF(K4=M124,0,K9)","v":115000},null,{"$f":"IF(H59>$K$6,0,$F$66)","v":115000},{"$f":"IF(I59>$K$6,0,$F$66)","v":115000},115000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,345000]
[null,null,null,"採用手法における対価の調整",null,{"$f":"IF(K4=M124,0,IF(K4=N124,0,K37))+IF(K4=N124,-K10,0)","v":717265.90435567126},null,{"$f":"IF(H59>$K$6,0,$F$67)","v":717265.90435567126},717265.90435567126,717265.90435567126,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,2151797.7130670138]
[null,null,null,"調査等費用",null,{"$f":"K35","v":35000},{"$f":"F68","v":35000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35000]
[null,null,"支出合計（A）",null,null,null,{"$f":"SUM(G60:G68)","v":2647500},{"$f":"SUM(H60:H68)","v":832265.90435567126},832265.90435567126,832265.90435567126,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,5144297.7130670138]
[null,null,null,"補助金・交付金分収入",null,{"$f":"F60","v":2612500},{"$f":"F70","v":2612500},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G70:BE70)","v":2612500}]
[null,null,"収入合計（B)",null,null,null,{"$f":"G70","v":2612500},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G71:BE71)","v":2612500}]
[null,null,"純支出（C）＝（A）-（B）",null,null,null,{"$f":"G69-G71","v":35000},832265.90435567126,832265.90435567126,832265.90435567126,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,2531797.7130670138]
[null,null,"現在価値での収支",null,null,null,{"$f":"G72*G41","v":35000},813554.15870544605,795263.10723895032,777383.29153367586,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G73:BE73)","v":2421200.5574780721}]
[]
[]
[null,null,"■採用手法での民間の損益",null,null,{"$f":"IF(K4=M124,\"考慮不要\",IF(K4=N124,\"考慮不要\",\"\"))","v":""},"整備期間","維持管理・運営期間"]
[null,null,null,null,null,"仮定した内容",-1,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,"合計"]
[null,null,null,"整備費の対価","一括受領分",{"$f":"IF(K4=M124,0,SUM(F60:F62))","v":2612500},{"$f":"F78","v":2612500},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G78:BE78)","v":2612500}]
[null,null,null,null,"割賦元金",{"$f":"K8*K17","v":0},null,{"$f":"IF(H77>$K$6,0,PPMT($K$32,H77,$K$33,-$F$79,0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G79:BE79)","v":0}]
[null,null,null,null,"割賦金利",{"$f":"F65","v":1.6E-2},null,{"$f":"IF(H77>$K$6,0,IPMT($K$32,H77,$K$33,-$F$79,0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G80:BE80)","v":0}]
[null,null,null,"運営費の対価",null,{"$f":"IF(K4=M124,0,IF(K4=N124,0,K9))","v":115000},null,{"$f":"IF(H77>$K$6,0,$F$81)","v":115000},115000,115000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,345000]
[null,null,null,"採用手法における対価の調整",null,{"$f":"IF(K4=M124,0,IF(K4=N124,0,K37))","v":717265.90435567126},null,{"$f":"IF(H77>$K$6,0,$F$82)","v":717265.90435567126},717265.90435567126,717265.90435567126,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,2151797.7130670138]
[null,null,null,"利用料金収入",null,{"$f":"IF(K4=M124,0,IF(K4=N124,0,K10))","v":110.00000000000001},null,{"$f":"IF(H77>$K$6,0,$F$83)","v":110.00000000000001},110.00000000000001,110.00000000000001,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,330.00000000000006]
[null,null,"収入合計（A)",null,null,null,{"$f":"SUM(G78:G83)","v":2612500},{"$f":"SUM(H78:H83)","v":832375.90435567126},832375.90435567126,832375.90435567126,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,5109627.7130670138]
[null,null,null,"整備費",null,{"$f":"IF(K4=M124,0,K8)","v":4750000},{"$f":"IF(K4=M124,0,SUM(K20:K22))","v":2612500},{"$f":"IF(H77>$K$6,0,PPMT($K$32,H77,$K$33,-($F$85-$G$85),0))","v":701220.63238783099},712440.16250603634,723839.2051061329,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,4750000]
[null,null,null,"運営費",null,{"$f":"IF(K4=M124,0,IF(K4=N124,0,K9))","v":115000},null,{"$f":"IF(H77>$K$6,0,$F$86)","v":115000},115000,115000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,345000]
[null,null,null,"借入金利",null,null,null,{"$f":"IF(H77>$K$6,0,IPMT($K$29,H77,$K$30,-$K$28,0))","v":0},{"$f":"IF(I77>$K$6,0,IPMT($K$29,I77,$K$30,-$K$28,0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"費用合計（B）",null,null,null,{"$f":"SUM(G85:G87)","v":2612500},816220.63238783099,827440.16250603634,838839.2051061329,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(AB85:AB87)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,5095000]
[null,null,"単年度損益（C）＝（A）-（B）",null,null,null,{"$f":"G84-G88","v":0},{"$f":"H84-H88","v":16155.271967840265},{"$f":"I84-I88","v":4935.7418496349128},-6463.3007504616398,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,14627.713067013538]
[null,null,"法人税等",null,null,null,{"$f":"G89*$K$34","v":0},{"$f":"H89*$K$34","v":4841.7350087617278},{"$f":"I89*$K$34","v":1479.2418323355835},-1937.0512349133537,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,4383.9256061839569]
[null,null,"税引後当期損益",null,null,null,{"$f":"G89-G90","v":0},{"$f":"H89-H90","v":11313.536959078538},{"$f":"I89-I90","v":3456.5000172993296},-4526.2495155482866,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,10243.787460829581]
[null,null,"税引後当期損益+割賦原価-借入金元本償還",null,null,null,null,{"$f":"IF(H77>$K$6,0,H91+H79-H111)","v":11313.536959078538},{"$f":"IF(I77>$K$6,0,I91+I79-I111)","v":3456.5000172993296},-4526.2495155482866,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"EIRR(※1）",null,null,{"$f":"IF(K4=M124,\"考慮不要\",IF(K4=N124,\"考慮不要\",IRR(G93:BE93)))","v":5.0000000000017142E-2},{"$f":"IF(K4=M124,0,IF(K4=N124,0,-K27))","v":-10000},{"$f":"H92","v":11313.536959078538},{"$f":"I92","v":3456.5000172993296},-4526.2495155482866,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"税引後当期損益+割賦原価+支払利息",null,null,null,null,{"$f":"H91+H64+H87","v":11313.536959078538},3456.5000172993296,-4526.2495155482866,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"PIRR（※２）",null,null,{"$f":"IF(K4=L124,\"考慮不要\",IF(ISERROR(IRR(G95:BE95)),\"\",IRR(G95:BE95)))","v":"考慮不要"},{"$f":"IF(K4=L124,0,(IF(K4=M124,0,-K8)))","v":0},{"$f":"H94","v":11313.536959078538},{"$f":"I94","v":3456.5000172993296},-4526.2495155482866,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,null,null,null,null,"※１　EIRR（Equity Internal Rate of Return）は、投資家から見た内部収益率。資本金に対する配当等の利回りを示す指標。（今回は便宜的に、配当ではなく「税引後損益+割賦原価-借入金元本償還」で計算）"]
[null,null,null,null,null,"　EIRRは、「資本金」と「将来の配当金の現在価値の合計」とが等しくなるような割引率となりますが、エクセルを用いて計算する場合は、EIRRの計算結果が表されるセルに「＝IRR（-資本金が入力されているセル～将来の配当金（今回は便宜的に「税引後損益+割賦原価-借入金元本償還」）」の関数で計算できます。"]
[]
[null,null,null,null,null,"※２　PIRR（Project Internal Rate of Return）は、初期投資額から見た内部収益率。初期投資額に対する配当金等の投資利回りを示す指標。（今回は便宜的に、配当ではなく「税引後損益+割賦原価+支払利息」で計算）"]
[null,null,null,null,null,"　PIRRは、「設備投資額」と「将来の配当金の現在価値の合計」とが等しくなるような割引率となりますが、エクセルを用いて計算する場合は、ＰIRRの計算結果が表されるセルに「＝IRR（-資本金が入力されているセル～将来の配当金（今回は便宜的に「税引後損益+割賦原価+支払利息」）」の関数で計算できます。なお、当初の整備費が0の場合はPIRRは計算できません。"]
[]
[null,null,"■採用手法での民間の資金収支",null,null,{"$f":"IF(K4=M124,\"考慮不要\",IF(K4=N124,\"考慮不要\",\"\"))","v":""},"整備期間","維持管理・運営期間"]
[null,null,null,null,null,"仮定した内容",-1,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,"合計"]
[null,null,null,"資本金",null,{"$f":"IF(K4=M124,0,IF(K4=N124,0,K27))","v":10000},{"$f":"F105","v":10000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G105:BE105)","v":10000}]
[null,null,null,"借入金",null,{"$f":"K28","v":0},{"$f":"F106","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G106:BE106)","v":0}]
[null,null,null,"整備費の原価（一括受領分）",null,null,{"$f":"G78","v":2612500},{"$f":"H78","v":0},{"$f":"I78","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,2612500]
[null,null,null,"整備費の原価（割賦受領分）",null,null,null,{"$f":"H79","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,"税引後単年度損益",null,null,{"$f":"G91","v":0},{"$f":"H91","v":11313.536959078538},3456.5000172993296,-4526.2495155482866,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,10243.787460829581]
[null,null,"資金収入合計（A)",null,null,null,{"$f":"SUM(G105:G109)","v":2622500},{"$f":"SUM(H105:H109)","v":11313.536959078538},{"$f":"SUM(I105:I109)","v":3456.5000172993296},-4526.2495155482866,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,2632743.7874608296]
[null,null,null,"借入金の元金返済",null,{"$f":"K28","v":0},null,{"$f":"IF(H104>$K$6,0,PPMT($K$29,H77,$K$30,-$K$28,0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,"整備費",null,{"$f":"IF(K4=M124,0,K8)","v":4750000},{"$f":"F112","v":4750000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4750000]
[null,null,"資金支出合計（B)",null,null,null,{"$f":"SUM(G111:G112)","v":4750000},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(AB111:AB112)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,4750000]
[null,null,"資金収支（C）＝（A）-（B）",null,null,null,{"$f":"G110-G113","v":-2127500},11313.536959078538,3456.5000172993296,-4526.2495155482866,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,-2117256.2125391704]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36]
[null,null,null,null,"割賦元金の現在価値",null,{"$f":"NPV($K$38,H79:BE79)","v":0},{"$f":"G117+G118-G119-G121","v":8.3673512563109398E-11}]
[null,null,null,null,"税引後当期損益の現在価値",null,{"$f":"NPV($K$38,H91:BE91)","v":10000.000000000084}]
[null,null,null,null,"借入金の元金返済の現在価値",null,{"$f":"NPV($K$38,H111:BE111)","v":0}]
[null,null,null,null,"「税引後当期損益+割賦原価-借入金元本償還」",null,{"$f":"G117+G118-G119","v":10000.000000000084}]
[null,null,null,null,"資本金",null,{"$f":"F105","v":10000}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"①BTO・BOT・BOO・RO","②DBO","③BT","④指定管理者制度"]
[null,null,null,null,null,null,null,null,null,null,"期限一括","元利均等","元金均等"]
[null,null,null,null,null,"従来型手法","年度初の起債",{"$f":"F47","v":2025000.0000000002},{"$f":"H126-H47","v":1357370.8483769689},{"$f":"I126-I47","v":682397.77608608431},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,null,null,null,null,"採用手法","年度初の起債",{"$f":"F62","v":0},{"$f":"H128-H62","v":0},{"$f":"I128-I62","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]

{"sheet":"簡易な検討の計算表（記載例）","index":2,"n_rows":128,"n_cols":59,"rows_kept":128,"cut":false,"hidden":false,"merged":[[3,11,3,16]]}
[null,null,null,null,null,"≪簡易な検討の計算表（記載例）≫　　（単位：千円、年）",null,null,null,null,null,"のセルに想定されている条件を入力して下さい。なお、全ての入力が終了しましたら、左側の「VFM計算」のボタンをクリックして下さい。"]
[null,null,null,null,null,"■前提条件",null,null,null,null,null,"右記のセルに記載されている数値を「PPP/PFI手法簡易定量評価調書」に記載して下さい。",null,null,null,null,null,null,null,null,null,null,null,null,null,"■簡易VFMの結果"]
[null,null,null,null,null,null,null,null,"従来型手法","採用手法\nの条件","採用手法","前提条件の入力方法",null,null,null,null,null,"仮定した前提条件",null,null,null,null,null,null,null,null,null,"従来型手法","採用手法","VFM"]
[null,null,null,null,null,"手法",null,null,"従来型手法",null,"①BTO・BOT・BOO・RO","採用手法（「①BTO・BOT・BOO・RO」、「②DBO」、「③BT」、「④指定管理者制度」）から選択して下さい。\n（BOT・BOOは固定資産税等は考慮されていません。）",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"金額",{"$f":"BF56","v":5174652.0382489664},{"$f":"BF73","v":4723885.3061776785},{"$f":"AB4-AC4","v":450766.73207128793}]
[null,null,null,null,null,null,"整備期間",null,1,"従来手法=採用手法",{"$f":"I5","v":1},"1年間に設定してあります（変更できません）。",null,null,null,null,null,"1年間と仮定",null,null,null,null,null,null,null,null,"％",null,null,{"$f":"AD4/AB4","v":8.7110539750189925E-2}]
[null,null,null,null,null,null,"維持管理・運営期間",null,20,"従来手法=採用手法",{"$f":"I6","v":20},"1～50年間から選択して下さい。",null,null,null,null,null,"20年間と仮定",null,null,null,null,null,null,null,"※現在価値のVFM"]
[null,null,null,null,null,"事業期間"]
[null,null,null,null,null,null,"整備費",null,5000000,0.1,{"$f":"IF(K4=N124,0,I8*(1-J8))","v":4500000},"従来型手法の整備費と、採用手法におけるコスト削減割合（％）を記入して下さい。",null,null,null,null,null,"採用手法は従来型手法から10％の削減を見込めると仮定（今回は、従来型手法50億円、採用手法45億円と仮定）",null,null,null,null,null,null,null,"※VFMは現在価値に換算して比較を行うこととなっています。"]
[null,null,null,null,null,null,"維持管理・運営費（1年当たり）",null,50000,0.1,{"$f":"I9*(1-J9)","v":45000},"従来型手法の維持管理・運営費と、採用手法におけるコスト削減割合（％）を記入して下さい。",null,null,null,null,null,"採用手法は従来型手法から10％の削減を見込めると仮定（今回は、従来型手法50百万円/年、採用手法45百万円/年と仮定）"]
[null,null,null,null,null,null,"利用料金収入（1年当たり）",null,10000,0.1,{"$f":"I10*(1+J10)","v":11000},"従来型手法の利用料金収入と、採用手法における収入増加割合（％）を記入して下さい。",null,null,null,null,null,"採用手法は従来型手法から10％の増加を見込めると仮定（今回は、従来型手法10百万円/年、採用手法11百万円/年と仮定）",null,null,null,null,null,null,null,"■PPP/ＰＦＩ手法簡易定量評価調書"]
[null,null,null,null,null,"費用・収入",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"従来型手法",null,"採用手法"]
[null,null,null,null,null,null,"現在価値への割引率",null,2.5999999999999999E-2,"従来手法=採用手法",{"$f":"I12","v":2.5999999999999999E-2},"現在価値への割引率を記入して下さい。（標準は2.6％になります。）",null,null,null,null,null,"現在価値への割引率は2.6％と仮定（整備期間を現在と仮定）　",null,null,null,null,null,null,null,"整備等（運営等を除く。）費用",null,{"$f":"I8/100000","v":50},null,{"$f":"K8/100000","v":45}]
[null,null,null,null,null,"資金面の内容",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"整備費に対する補助金・交付金の割合",null,0,null,0,"整備費に対する補助金・交付金の割合（％）を記入して下さい。",null,null,null,null,null,"整備費に対する補助金・交付金の割合を入力",null,null,null,null,null,null,null,"運営等費用",null,{"$f":"(I9*I6)/100000","v":10},null,{"$f":"(K9*K6)/100000","v":9}]
[null,null,null,null,null,null,"整備費に対する起債の割合",null,0.75,null,0,"整備費に対する起債の割合（％）を記入して下さい。",null,null,null,null,null,"整備費に対する起債の割合を入力",null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"整備費に対する一般財源の割合",null,0.25,null,0,"整備費に対する一般財源の割合（％）を記入して下さい。",null,null,null,null,null,"整備費に対する一般財源の割合を入力",null,null,null,null,null,null,null,"利用料金収入",null,{"$f":"(I10*I6)/100000","v":2},null,{"$f":"(K10*K6)/100000","v":2.2000000000000002}]
[null,null,null,null,null,null,"整備費に対する民間資金の割合",null,"―",null,{"$f":"IF(K4=M124,0,(IF(K4=N124,0,IF(K4=L124,0,((1-SUM(K14:K16)))))))","v":1},"「100％－（補助金・交付金の割合＋起債の割合＋一般財源の割合）」が自動計算。BT・DB、DBOでは0％。",null,null,null,null,null,"整備費に対する民間資金の割合を入力",null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"小計",null,{"$f":"SUM(I14:I16)","v":1},null,{"$f":"SUM(K14:K17)","v":1},"小計が100％になることを確認して下さい。",null,null,null,null,null,"合計は100％",null,null,null,null,null,null,null,"資金調達費用",null,{"$f":"BF48/100000","v":5.3278808740717531},null,{"$f":"(BF63+BF65)/100000","v":8.9844546888853021}]
[null,null,null,null,null,"整備費に対する資金調達の内容",null,null,{"$f":"IF(I18<1,\"小計を↑100%にして下さい\",IF(I18>1,\"小計を↑100％にして下さい\",\"\"))","v":""},null,{"$f":"IF(K18<1,\"小計を↑100%に\",IF(K18>1,\"小計を↑100％に\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"補助金・交付金の金額",null,{"$f":"IF(K4=N124,0,$I$8*I14)","v":0},null,{"$f":"$K$8*K14","v":0},null,null,null,null,null,null,"整備費の資金調達について、補助金・交付金の額が自動計算されます。",null,null,null,null,null,null,null,"調査等費用",null,{"$f":"I35","v":"―"},null,{"$f":"K35/100000","v":0.25}]
[null,null,null,null,null,null,"起債金額",null,{"$f":"IF(K4=N124,0,$I$8*I15)","v":3750000},null,{"$f":"$K$8*K15","v":0},null,null,null,null,null,null,"整備費の資金調達について、起債の額が自動計算されます。",null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"一般財源の金額",null,{"$f":"IF(K4=N124,0,$I$8*I16)","v":1250000},null,0,null,null,null,null,null,null,"整備費の資金調達について、一般財源の額が自動計算されます。",null,null,null,null,null,null,null,"税金",null,"―",null,{"$f":"BF90/100000","v":2.9037054513482194E-2}]
[null,null,null,null,null,null,"起債金利",null,1.2999999999999999E-2,"従来手法=採用手法",{"$f":"I23","v":1.2999999999999999E-2},"起債金利を％で入力して下さい。",null,null,null,null,null,"起債金利を1.3％と仮定",null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"起債償還期間",null,{"$f":"I6","v":20},"従来手法=採用手法",{"$f":"I24","v":20},"維持管理・運営期間になります。",null,null,null,null,null,"起債償還方法を20年間の元利均等償還と仮定",null,null,null,null,null,null,null,"税引き後損益",null,"―",null,{"$f":"BF91/100000","v":6.1392887914054992E-2}]
[null,null,null,null,null,null,"起債償還方法",null,"元利均等","従来手法=採用手法",{"$f":"I25","v":"元利均等"},"期限一括、元利均等、元金均等から選択して下さい。"]
[null,null,null,null,null,"整備費に対する公共側の資金調達",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"資本金額",null,"―",null,10000,"SPCに必要な資本金額を記入して下さい。（標準は10百万円）",null,null,null,null,null,"資本金額を10百万円と仮定",null,null,null,null,null,null,null,"合計",null,{"$f":"BF55/100000","v":63.327880874071774},null,{"$f":"BF72/100000","v":61.104919176448675}]
[null,null,null,null,null,null,"借入金額",null,"―",null,{"$f":"IF(K17=0,0,(IF(K4=M124,0,IF(K4=L124,0,(K8*K17-K27)))))","v":4490000},"「民間資金の金額－資本金額」が自動計算。",null,null,null,null,null,"借入金額は整備費から資本金を減じた金額と仮定",null,null,null,null,null,null,null,"〈算出根拠〉"]
[null,null,null,null,null,null,"借入金利",null,"―",null,1.7999999999999999E-2,"民間事業者の借入金利を入力して下さい。",null,null,null,null,null,"借入金利は起債金利+0.5％の1.8％と仮定",null,null,null,null,null,null,null,"合計（現在価値）",null,{"$f":"BF56/100000","v":51.746520382489663},null,{"$f":"BF73/100000","v":47.238853061776787}]
[null,null,null,null,null,null,"民間事業者の借入期間",null,"―",null,{"$f":"K6","v":20},"維持管理・運営期間になります。",null,null,null,null,null,"借入金の返済方法は20年間（維持管理・運営期間と同じ）の元利均等返済と仮定",null,null,null,null,null,null,null,"財政支出削減率",null,null,null,{"$f":"CONCATENATE(\"VFMは\",ROUND(AB29-AD29,1),\"億円　\",ROUND(AD5*100,1),\"%\")","v":"VFMは4.5億円　8.7%"}]
[null,null,null,null,null,"採用手法における整備費の資金調達",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"その他（前提条件等）",null,{"$f":"CONCATENATE(\"事業期間\",I6,\"年間　割引率\",I12*100,\"％\")","v":"事業期間20年間　割引率2.6％"}]
[null,null,null,null,null,null,"割賦金利",null,"―",null,{"$f":"K29","v":1.7999999999999999E-2},"民間事業者の借入金利になります",null,null,null,null,null,"公共が民間事業者に支払う整備費の対価の割賦金利は借入金利と同じ1.8％と仮定"]
[null,null,null,null,null,null,"割賦期間",null,"―",null,{"$f":"I6","v":20},"維持管理・運営期間になります。",null,null,null,null,null,"公共が民間事業者に支払う整備費の対価の割賦払いは20年間（維持管理・運営期間と同じ）の元利均等払いと仮定"]
[null,null,null,null,null,null,"法人税等",null,"―",null,0.3211,"実効税率は32.11％を入力してあります。",null,null,null,null,null,"単年度損益に対して32.11％（実効税率）の法人税を想定"]
[null,null,null,"全ての入力が終了しましたら、",null,null,"調査等費用",null,"―",null,25000,"調査等費用を記入して下さい。（標準をPFI,DBOで35,000千円、DBで25,000円としています。）",null,null,null,null,null,"調査等費用をPFI・DBOで35百万円、DBで25百万円と仮定"]
[null,null,null,"上記の「VFM計算」のボタンを",null,"採用手法の内容"]
[null,null,null,"クリックして下さい。",null,null,"採用手法における対価の調整",null,"―",null,-10647.677562183264,"採用手法における対価の調整額で、自動計算されます。",null,null,null,null,null,"民間事業者のEIRRに必要な収益相当額が自動計算されます。"]
[null,null,null,null,null,null,"民間事業者のEIRR（※）",null,"―",null,0.05,"民間事業者の収益（資本金に対する配当等の利回り）を記入して下さい。（標準は5％になります。）",null,null,null,null,null,"民間事業者の収益相当額として、EIRRを5％程度にする収益相当額と仮定。"]
[null,null,null,null,null,"採用手法の民間事業者の収益"]
[]
[null,null,"現在価値への換算割合",null,null,null,1,{"$f":"G41/(1+$I$12)","v":0.97465886939571145},{"$f":"H41/(1+$I$12)","v":0.94995991169172656},{"$f":"I41/(1+$I$12)","v":0.9258868535007081},0.90242383382135294,0.87955539358806323,0.85726646548544172,0.83554236402089832,0.81436877584882872,0.793731750339989,0.77361769038985284,0.75401334345989557,0.73490579284590207,0.71628244916754591,0.69813104207363152,0.68043961215753557,0.66319650307751998,{"$f":"W41/(1+$I$12)","v":0.64639035387672517},{"$f":"X41/(1+$I$12)","v":0.63001009149778275},0.6140449234871177,0.59848433088413033,{"$f":"AA41/(1+$I$12)","v":0.5833180612905754},0.56853612211557059,{"$f":"AC41/(1+$I$12)","v":0.55412877399178417},{"$f":"AD41/(1+$I$12)","v":0.54008652435846405},{"$f":"AE41/(1+$I$12)","v":0.52640012120707991},0.513060546985458,0.50005901265639185,0.48738695190681464,0.47503601550371793,0.46299806579309738,0.45126517133830152,0.439829601694251,0.42868382231408481,0.417820489584878,0.40723244598915981,0.39691271538904466,0.38685449842986808,0.37705116806030026,0.36749626516598466,0.35818349431382518,0.3491067196041181,0.3402599606277954,0.33163738852611635,0.32323332215021083,0.31504222431794426,0.30705869816563769,0.29927748359223943,0.29169345379360567,0.2843016118846059,0.27709708760682833]
[null,null,"（次年度の現在価値換算後の割合（前年度を1）＝1/（1+割引率））"]
[null,null,"■従来型手法での公共の収支",null,null,null,"整備期間","維持管理・運営期間"]
[null,null,null,null,null,"仮定した内容",-1,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,"合計"]
[null,null,null,"整備費","補助金・交付金分支払",{"$f":"I20","v":0},{"$f":"F45","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G45:BE45)","v":0}]
[null,null,null,null,"一般財源",{"$f":"I22","v":1250000},{"$f":"F46","v":1250000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G46:BE46)","v":1250000}]
[null,null,null,null,"起債元金・償還元金",{"$f":"I21","v":3750000},null,{"$f":"IF(H44>$I$6,0,IF($I$25=$K$125,IF($I$24=H44,$F$47,0),IF($I$25=$M$125,$F$47/$I$24,IF($I$25=$L$125,PPMT($I$23,H44,$I$24,-$I$21,0)))))","v":165389.40437035877},{"$f":"IF(I44>$I$6,0,IF($I$25=$K$125,IF($I$24=I44,$F$47,0),IF($I$25=$M$125,$F$47/$I$24,IF($I$25=$L$125,PPMT($I$23,I44,$I$24,-$I$21,0)))))","v":167539.46662717345},169717.47969332669,171923.80692933995,174158.81641942138,176422.88103287385,178716.3784863012,181039.69140662311,183393.20739490923,185777.31909104303,188192.42423922662,190638.92575433658,193117.23178914291,195627.75580240178,198170.91662783301,200747.13854399486,203356.85134506677,206000.49041255264,208678.49678791579,211391.31724615875,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G47:BE47)","v":3750000.0000000009}]
[null,null,null,"資金調達費","起債金利",{"$f":"I23","v":1.2999999999999999E-2},null,{"$f":"IF(H44>$I$6,0,IF($I$25=$K$125,H126*$F$48,IF($I$25=$M$125,H126*$F$48,IF($I$25=$L$125,IPMT($I$23,H44,$I$24,-$I$21)))))","v":48750},{"$f":"IF(I44>$I$6,0,IF($I$25=$K$125,I126*$F$48,IF($I$25=$M$125,I126*$F$48,IF($I$25=$L$125,IPMT($I$23,I44,$I$24,-$I$21)))))","v":46599.937743185343},44421.924677032082,42215.597441018836,39980.587950937414,37716.523337484949,35423.025884057584,33099.712963735663,30746.196975449559,28362.085279315746,25946.98013113219,23500.478616022239,21022.172581215862,18511.648567957007,15968.48774252578,13392.265826363955,10782.553025292022,8138.913957806154,5460.9075824429692,2748.0871242000635,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G48:BE48)","v":532788.08740717534}]
[null,null,null,"運営費",null,{"$f":"IF(K4=M124,0,I9)","v":50000},null,{"$f":"IF(H44>$I$6,0,$F$49)","v":50000},{"$f":"IF(I44>$I$6,0,$F$49)","v":50000},50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,50000,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AN44>$I$6,0,$F$49)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1000000]
[null,null,null,"調査等費用",null,null,{"$f":"F50","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"支出合計（A）",null,null,null,{"$f":"SUM(G45:G50)","v":1250000},{"$f":"SUM(H45:H50)","v":264139.4043703588},264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,264139.4043703588,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,6532788.0874071773]
[null,null,null,"補助金・交付金分収入",null,{"$f":"F45","v":0},{"$f":"F52","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G52:BE52)","v":0}]
[null,null,null,"利用料金収入",null,{"$f":"IF(K4=M124,0,(I10))","v":10000},null,{"$f":"IF(H44>$I$6,0,$F$53)","v":10000},{"$f":"IF(I44>$I$6,0,$F$53)","v":10000},10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AN44>$I$6,0,$F$53)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,200000]
[null,null,"収入合計（B)",null,null,null,{"$f":"SUM(G52:G53)","v":0},{"$f":"SUM(H52:H53)","v":10000},10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,10000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,200000]
[null,null,"純支出（C）＝（A）-（B）",null,null,null,{"$f":"G51-G54","v":1250000},254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,254139.4043703588,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AM51-AM54","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,6332788.0874071773]
[null,null,"現在価値での収支",null,null,null,{"$f":"G55*G41","v":1250000},247699.22453251344,241422.24613305402,235304.33346301562,229341.45561697427,223529.68383720689,217865.18892515291,212344.2387184726,206963.19563203957,201718.51426124712,196606.73904604986,191624.50199420063,186768.52046218383,182035.59499238193,177422.60720505062,172926.51774371404,168544.36427262574,164273.25952497637,160110.38940056175,156053.01111165862,152098.4513758856,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AM55*AM41","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G56:BE56)","v":5174652.0382489664}]
[]
[null,null,"■採用手法での公共の収支",null,null,null,"整備期間","維持管理・運営期間"]
[null,null,null,null,null,"仮定した内容",-1,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,"合計"]
[null,null,null,"整備費","補助金・交付金分支払",{"$f":"K20","v":0},{"$f":"F60","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G60:BE60)","v":0}]
[null,null,null,null,"一般財源",{"$f":"K22","v":0},{"$f":"F61","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G61:BE61)","v":0}]
[null,null,null,null,"起債元金・償還元金",{"$f":"K21","v":0},null,{"$f":"IF(H44>$K$6,0,IF($K$25=$K$125,IF($K$24=H44,$F$62,0),IF($K$25=$M$125,$F$62/$K$24,IF($K$25=$L$125,PPMT($K$23,H44,$K$24,-$K$21,0)))))","v":0},{"$f":"IF(I44>$K$6,0,IF($K$25=$K$125,IF($K$24=I44,$F$62,0),IF($K$25=$M$125,$F$62/$K$24,IF($K$25=$L$125,PPMT($K$23,I44,$K$24,-$K$21,0)))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G62:BE62)","v":0}]
[null,null,null,"資金調達費","起債金利",{"$f":"K23","v":1.2999999999999999E-2},null,{"$f":"IF(H44>$K$6,0,IF($K$25=$K$125,H128*$F$63,IF($K$25=$M$125,H128*$F$63,IF($K$25=$L$125,IPMT($K$23,H44,$K$24,-$K$21,0,)))))","v":0},{"$f":"IF(I44>$K$6,0,IF($K$25=$K$125,I128*$F$63,IF($K$25=$M$125,I128*$F$63,IF($K$25=$L$125,IPMT($K$23,I44,$K$24,-$K$21,0,)))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G63:BE63)","v":0}]
[null,null,null,"整備費の対価","割賦元金",{"$f":"F79","v":4500000},null,{"$f":"IF(H59>$K$6,0,H79)","v":188922.27344442651},192322.87436642617,195784.68610502186,199308.81045491225,202896.36904310068,206548.50368587649,210266.37675222222,214051.17153376224,217904.09262136996,221826.36628855465,225819.24088174861,229883.98721762013,234021.89898753725,238234.29316931296,242522.51044636057,246887.91563439506,251331.89811581414,255855.87228189883,260461.27798297297,265149.58098666649,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AN59>$K$6,0,AN79)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G64:BE64)","v":4500000}]
[null,null,null,null,"割賦金利",{"$f":"K32","v":1.7999999999999999E-2},null,{"$f":"IF(H59>$K$6,0,H80)","v":81000},77599.399078000308,74137.587339404636,70613.462989514272,67025.904401325824,63373.769758550021,59655.896692204245,55871.101910664242,52018.180823056522,48095.907155871857,44103.032562677879,40038.286226806405,35900.374456889243,31687.980275113576,27399.762998065944,23034.357810031452,18590.375328612343,14066.401162527687,9460.9954614535109,4772.6924577599966,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AN59>$K$6,0,AN80)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G65:BE65)","v":898445.46888853016}]
[null,null,null,"運営費の対価",null,{"$f":"IF(K4=M124,0,K9)","v":45000},null,{"$f":"IF(H59>$K$6,0,$F$66)","v":45000},{"$f":"IF(I59>$K$6,0,$F$66)","v":45000},45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,900000]
[null,null,null,"採用手法における対価の調整",null,{"$f":"IF(K4=M124,0,IF(K4=N124,0,K37))+IF(K4=N124,-K10,0)","v":-10647.677562183264},null,{"$f":"IF(H59>$K$6,0,$F$67)","v":-10647.677562183264},-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AN59>$K$6,0,$F$67)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,-212953.55124366528]
[null,null,null,"調査等費用",null,{"$f":"K35","v":25000},{"$f":"F68","v":25000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25000]
[null,null,"支出合計（A）",null,null,null,{"$f":"SUM(G60:G68)","v":25000},{"$f":"SUM(H60:H68)","v":304274.59588224324},304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,6110491.9176448677]
[null,null,null,"補助金・交付金分収入",null,{"$f":"F60","v":0},{"$f":"F70","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G70:BE70)","v":0}]
[null,null,"収入合計（B)",null,null,null,{"$f":"G70","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AM70","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G71:BE71)","v":0}]
[null,null,"純支出（C）＝（A）-（B）",null,null,null,{"$f":"G69-G71","v":25000},304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,304274.59588224324,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AM69-AM71","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,6110491.9176448677]
[null,null,"現在価値での収支",null,null,null,{"$f":"G72*G41","v":25000},296563.93360842421,289048.66823433159,281723.8481816097,274584.64735049679,267626.36194005533,260844.4073489818,254234.31515495302,247791.7301705195,241512.40757360574,235392.21011072685,229427.1053710788,223613.16312970643,217946.55275799846,212423.54069980359,207040.48801150447,201793.84796442927,196680.16370802076,191696.06599222292,186838.2709475857,182103.57792162351,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AM72*AM41","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G73:BE73)","v":4723885.3061776785}]
[]
[]
[null,null,"■採用手法での民間の損益",null,null,{"$f":"IF(K4=M124,\"考慮不要\",IF(K4=N124,\"考慮不要\",\"\"))","v":""},"整備期間","維持管理・運営期間"]
[null,null,null,null,null,"仮定した内容",-1,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,"合計"]
[null,null,null,"整備費の対価","一括受領分",{"$f":"IF(K4=M124,0,SUM(F60:F62))","v":0},{"$f":"F78","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G78:BE78)","v":0}]
[null,null,null,null,"割賦元金",{"$f":"K8*K17","v":4500000},null,{"$f":"IF(H77>$K$6,0,PPMT($K$32,H77,$K$33,-$F$79,0))","v":188922.27344442651},192322.87436642617,195784.68610502186,199308.81045491225,202896.36904310068,206548.50368587649,210266.37675222222,214051.17153376224,217904.09262136996,221826.36628855465,225819.24088174861,229883.98721762013,234021.89898753725,238234.29316931296,242522.51044636057,246887.91563439506,251331.89811581414,255855.87228189883,260461.27798297297,265149.58098666649,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AN77>$K$6,0,PPMT($K$32,AN77,$K$33,-$F$79,0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G79:BE79)","v":4500000}]
[null,null,null,null,"割賦金利",{"$f":"F65","v":1.7999999999999999E-2},null,{"$f":"IF(H77>$K$6,0,IPMT($K$32,H77,$K$33,-$F$79,0))","v":81000},77599.399078000308,74137.587339404636,70613.462989514272,67025.904401325824,63373.769758550021,59655.896692204245,55871.101910664242,52018.180823056522,48095.907155871857,44103.032562677879,40038.286226806405,35900.374456889243,31687.980275113576,27399.762998065944,23034.357810031452,18590.375328612343,14066.401162527687,9460.9954614535109,4772.6924577599966,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AN77>$K$6,0,IPMT($K$32,AN77,$K$33,-$F$79,0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G80:BE80)","v":898445.46888853016}]
[null,null,null,"運営費の対価",null,{"$f":"IF(K4=M124,0,IF(K4=N124,0,K9))","v":45000},null,{"$f":"IF(H77>$K$6,0,$F$81)","v":45000},45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AN77>$K$6,0,$F$81)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,900000]
[null,null,null,"採用手法における対価の調整",null,{"$f":"IF(K4=M124,0,IF(K4=N124,0,K37))","v":-10647.677562183264},null,{"$f":"IF(H77>$K$6,0,$F$82)","v":-10647.677562183264},-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,-10647.677562183264,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AN77>$K$6,0,$F$82)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,-212953.55124366528]
[null,null,null,"利用料金収入",null,{"$f":"IF(K4=M124,0,IF(K4=N124,0,K10))","v":11000},null,{"$f":"IF(H77>$K$6,0,$F$83)","v":11000},11000,11000,11000,11000,11000,11000,11000,11000,11000,11000,11000,11000,11000,11000,11000,11000,11000,11000,11000,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AN77>$K$6,0,$F$83)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,220000]
[null,null,"収入合計（A)",null,null,null,{"$f":"SUM(G78:G83)","v":0},{"$f":"SUM(H78:H83)","v":315274.59588224324},315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,315274.59588224324,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,6305491.9176448677]
[null,null,null,"整備費",null,{"$f":"IF(K4=M124,0,K8)","v":4500000},{"$f":"IF(K4=M124,0,SUM(K20:K22))","v":0},{"$f":"IF(H77>$K$6,0,PPMT($K$32,H77,$K$33,-($F$85-$G$85),0))","v":188922.27344442651},192322.87436642617,195784.68610502186,199308.81045491225,202896.36904310068,206548.50368587649,210266.37675222222,214051.17153376224,217904.09262136996,221826.36628855465,225819.24088174861,229883.98721762013,234021.89898753725,238234.29316931296,242522.51044636057,246887.91563439506,251331.89811581414,255855.87228189883,260461.27798297297,265149.58098666649,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AN77>$K$6,0,PPMT($K$32,AN77,$K$33,-($F$85-$G$85),0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,4500000]
[null,null,null,"運営費",null,{"$f":"IF(K4=M124,0,IF(K4=N124,0,K9))","v":45000},null,{"$f":"IF(H77>$K$6,0,$F$86)","v":45000},45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,45000,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AN77>$K$6,0,$F$86)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,900000]
[null,null,null,"借入金利",null,null,null,{"$f":"IF(H77>$K$6,0,IPMT($K$29,H77,$K$30,-$K$28,0))","v":80820},{"$f":"IF(I77>$K$6,0,IPMT($K$29,I77,$K$30,-$K$28,0))","v":77426.955968938099},73972.837145317069,70456.544182870901,66876.957947100658,63232.939159086578,59523.328032888247,55746.943906418324,51902.584865671954,47989.027362192151,44005.025823649703,39949.312257413505,35820.595846985045,31617.562541168882,27338.87463584802,22983.170348231382,18549.063383437649,14035.142493277626,9439.9710270947235,4762.0864745205299,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AN77>$K$6,0,IPMT($K$29,AN77,$K$30,-$K$28,0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,896448.92340211093]
[null,null,"費用合計（B）",null,null,null,{"$f":"SUM(G85:G87)","v":0},314742.27344442648,314749.83033536427,314757.52325033891,314765.35463778314,314773.32699020137,314781.44284496305,314789.70478511049,314798.11544018058,314806.67748704192,314815.39365074679,314824.26670539833,314833.29947503365,314842.49483452231,314851.85571048188,314861.38508220861,314871.08598262648,314880.96149925177,314891.01477517647,314901.24901006767,314911.667461187,{"$f":"SUM(AB85:AB87)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,6296448.9234021101]
[null,null,"単年度損益（C）＝（A）-（B）",null,null,null,{"$f":"G84-G88","v":0},{"$f":"H84-H88","v":532.32243781676516},{"$f":"I84-I88","v":524.76554687897442},517.0726319043315,509.24124446010683,501.26889204187319,493.15303728019353,484.89109713275684,476.48044206266059,467.91839520132635,459.20223149645608,450.32917684491258,441.29640720959287,432.10104772093473,422.7401717613684,413.2108000346343,403.50989961676532,393.63438299146947,383.58110706676962,373.34687217557803,362.92842105624732,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,9042.9942427537171]
[null,null,"法人税等",null,null,null,{"$f":"G89*$K$34","v":0},{"$f":"H89*$K$34","v":170.92873478296329},{"$f":"I89*$K$34","v":168.50221710283867},166.03202210448083,163.51736359614031,160.95744123464547,158.35144027067014,155.69853128932823,152.99786994632032,150.24859669914588,147.44983653351204,144.60069868490143,141.70027635500026,138.74764642319215,135.74186915257539,132.68198789112108,129.56702876694334,126.39600037856084,123.16789347913972,119.88168065557811,116.53631600116101,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,2903.7054513482194]
[null,null,"税引後当期損益",null,null,null,{"$f":"G89-G90","v":0},{"$f":"H89-H90","v":361.3937030338019},{"$f":"I89-I90","v":356.26332977613572},351.0406097998507,345.72388086396654,340.31145080722774,334.80159700952339,329.19256584342861,323.48257211634029,317.66979850218047,311.75239496294404,305.72847816001115,299.59613085459262,293.35340129774261,286.99830260879298,280.52881214351322,273.94287084982199,267.23838261290859,260.41321358762991,253.46519151999991,246.39210505508629,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,6139.2887914054991]
[null,null,"税引後当期損益+割賦原価-借入金元本償還",null,null,null,null,{"$f":"IF(H77>$K$6,0,H91+H79-H111)","v":781.22097735473653},{"$f":"IF(I77>$K$6,0,I91+I79-I111)","v":783.64749503487838},786.11769003325026,788.6323485415196,791.1922709030332,793.79827186701004,796.45118084835121,799.15184219134971,801.90111543852254,804.69987560415757,807.54901345277904,810.44943578267703,813.40206571447197,816.40784298506333,819.46772424655501,822.58268337071058,825.75371175917098,828.98181865853257,832.26803148211911,835.61339613655582,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"EIRR(※1）",null,null,{"$f":"IF(K4=M124,\"考慮不要\",IF(K4=N124,\"考慮不要\",IRR(G93:BE93)))","v":5.0000000000560041E-2},{"$f":"IF(K4=M124,0,IF(K4=N124,0,-K27))","v":-10000},{"$f":"H92","v":781.22097735473653},{"$f":"I92","v":783.64749503487838},786.11769003325026,788.6323485415196,791.1922709030332,793.79827186701004,796.45118084835121,799.15184219134971,801.90111543852254,804.69987560415757,807.54901345277904,810.44943578267703,813.40206571447197,816.40784298506333,819.46772424655501,822.58268337071058,825.75371175917098,828.98181865853257,832.26803148211911,835.61339613655582,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"税引後当期損益+割賦原価+支払利息",null,null,null,null,{"$f":"H91+H64+H87","v":270103.66714746028},270106.09366514045,270108.56386013876,270111.07851864712,270113.63844100857,270116.24444197258,270118.89735095389,270121.59801229689,270124.34728554409,270127.14604570973,270129.99518355832,270132.89560588822,270135.84823582001,270138.8540130906,270141.9138943521,270145.02885347628,270148.19988186471,270151.42798876407,270154.71420158766,270158.0595662421,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"AN91+AN64+AN87","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"PIRR（※２）",null,null,{"$f":"IF(K4=L124,\"考慮不要\",IF(ISERROR(IRR(G95:BE95)),\"\",IRR(G95:BE95)))","v":1.8078183517707291E-2},{"$f":"IF(K4=L124,0,(IF(K4=M124,0,-K8)))","v":-4500000},{"$f":"H94","v":270103.66714746028},{"$f":"I94","v":270106.09366514045},270108.56386013876,270111.07851864712,270113.63844100857,270116.24444197258,270118.89735095389,270121.59801229689,270124.34728554409,270127.14604570973,270129.99518355832,270132.89560588822,270135.84823582001,270138.8540130906,270141.9138943521,270145.02885347628,270148.19988186471,270151.42798876407,270154.71420158766,270158.0595662421,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,null,null,null,null,"※１　EIRR（Equity Internal Rate of Return）は、投資家から見た内部収益率。資本金に対する配当等の利回りを示す指標。（今回は便宜的に、配当ではなく「税引後損益+割賦原価-借入金元本償還」で計算）"]
[null,null,null,null,null,"　EIRRは、「資本金」と「将来の配当金の現在価値の合計」とが等しくなるような割引率となりますが、エクセルを用いて計算する場合は、EIRRの計算結果が表されるセルに「＝IRR（-資本金が入力されているセル～将来の配当金（今回は便宜的に「税引後損益+割賦原価-借入金元本償還」）」の関数で計算できます。"]
[]
[null,null,null,null,null,"※２　PIRR（Project Internal Rate of Return）は、初期投資額から見た内部収益率。初期投資額に対する配当金等の投資利回りを示す指標。（今回は便宜的に、配当ではなく「税引後損益+割賦原価+支払利息」で計算）"]
[null,null,null,null,null,"　PIRRは、「設備投資額」と「将来の配当金の現在価値の合計」とが等しくなるような割引率となりますが、エクセルを用いて計算する場合は、ＰIRRの計算結果が表されるセルに「＝IRR（-資本金が入力されているセル～将来の配当金（今回は便宜的に「税引後損益+割賦原価+支払利息」）」の関数で計算できます。なお、当初の整備費が0の場合はPIRRは計算できません。"]
[]
[null,null,"■採用手法での民間の資金収支",null,null,{"$f":"IF(K4=M124,\"考慮不要\",IF(K4=N124,\"考慮不要\",\"\"))","v":""},"整備期間","維持管理・運営期間"]
[null,null,null,null,null,"仮定した内容",-1,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,"合計"]
[null,null,null,"資本金",null,{"$f":"IF(K4=M124,0,IF(K4=N124,0,K27))","v":10000},{"$f":"F105","v":10000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G105:BE105)","v":10000}]
[null,null,null,"借入金",null,{"$f":"K28","v":4490000},{"$f":"F106","v":4490000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G106:BE106)","v":4490000}]
[null,null,null,"整備費の原価（一括受領分）",null,null,{"$f":"G78","v":0},{"$f":"H78","v":0},{"$f":"I78","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(G107:BE107)","v":0}]
[null,null,null,"整備費の原価（割賦受領分）",null,null,null,{"$f":"H79","v":188922.27344442651},192322.87436642617,195784.68610502186,199308.81045491225,202896.36904310068,206548.50368587649,210266.37675222222,214051.17153376224,217904.09262136996,221826.36628855465,225819.24088174861,229883.98721762013,234021.89898753725,238234.29316931296,242522.51044636057,246887.91563439506,251331.89811581414,255855.87228189883,260461.27798297297,265149.58098666649,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,4500000]
[null,null,null,"税引後単年度損益",null,null,{"$f":"G91","v":0},{"$f":"H91","v":361.3937030338019},356.26332977613572,351.0406097998507,345.72388086396654,340.31145080722774,334.80159700952339,329.19256584342861,323.48257211634029,317.66979850218047,311.75239496294404,305.72847816001115,299.59613085459262,293.35340129774261,286.99830260879298,280.52881214351322,273.94287084982199,267.23838261290859,260.41321358762991,253.46519151999991,246.39210505508629,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,6139.2887914054991]
[null,null,"資金収入合計（A)",null,null,null,{"$f":"SUM(G105:G109)","v":4500000},{"$f":"SUM(H105:H109)","v":189283.66714746031},{"$f":"SUM(I105:I109)","v":192679.13769620232},196135.72671482171,199654.5343357762,203236.68049390792,206883.30528288602,210595.56931806565,214374.65410587858,218221.76241987213,222138.11868351759,226124.96935990863,230183.58334847473,234315.25238883498,238521.29147192175,242803.03925850408,247161.85850524489,251599.13649842705,256116.28549548646,260714.74317449296,265395.97309172159,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,9006139.288791405]
[null,null,null,"借入金の元金返済",null,{"$f":"K28","v":4490000},null,{"$f":"IF(H104>$K$6,0,PPMT($K$29,H77,$K$30,-$K$28,0))","v":188502.44617010557},191895.49020116744,195349.60902478846,198865.90198723468,202445.48822300488,206089.50701101901,209799.1181372173,213575.50226368723,217419.86130443361,221333.41880791343,225317.42034645585,229373.13391269205,233501.85032312051,237704.88362893669,241983.57153425753,246339.27582187418,250773.38278666788,255287.30367682793,259882.47514301084,264560.35969558504,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AN104>$K$6,0,PPMT($K$29,AN77,$K$30,-$K$28,0))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,4490000]
[null,null,null,"整備費",null,{"$f":"IF(K4=M124,0,K8)","v":4500000},{"$f":"F112","v":4500000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4500000]
[null,null,"資金支出合計（B)",null,null,null,{"$f":"SUM(G111:G112)","v":4500000},188502.44617010557,191895.49020116744,195349.60902478846,198865.90198723468,202445.48822300488,206089.50701101901,209799.1181372173,213575.50226368723,217419.86130443361,221333.41880791343,225317.42034645585,229373.13391269205,233501.85032312051,237704.88362893669,241983.57153425753,246339.27582187418,250773.38278666788,255287.30367682793,259882.47514301084,264560.35969558504,{"$f":"SUM(AB111:AB112)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,8990000.0000000019]
[null,null,"資金収支（C）＝（A）-（B）",null,null,null,{"$f":"G110-G113","v":0},781.22097735473653,783.64749503487838,786.11769003325026,788.6323485415196,791.1922709030332,793.79827186701004,796.45118084835121,799.15184219134971,801.90111543852254,804.69987560415757,807.54901345277904,810.44943578267703,813.40206571447197,816.40784298506333,819.46772424655501,822.58268337071058,825.75371175917098,828.98181865853257,832.26803148211911,835.61339613655582,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,16139.288791405444]
[]
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[null,null,null,null,"割賦元金の現在価値",null,{"$f":"NPV($K$38,H79:BE79)","v":2724731.4809391215},{"$f":"G117+G118-G119-G121","v":1.862645149230957E-9}]
[null,null,null,null,"税引後当期損益の現在価値",null,{"$f":"NPV($K$38,H91:BE91)","v":3945.0411534697228}]
[null,null,null,null,"借入金の元金返済の現在価値",null,{"$f":"NPV($K$38,H111:BE111)","v":2718676.5220925892}]
[null,null,null,null,"「税引後当期損益+割賦原価-借入金元本償還」",null,{"$f":"G117+G118-G119","v":10000.000000001863}]
[null,null,null,null,"資本金",null,{"$f":"F105","v":10000}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"①BTO・BOT・BOO・RO","②DBO","③BT","④指定管理者制度"]
[null,null,null,null,null,null,null,null,null,null,"期限一括","元利均等","元金均等"]
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[]
[null,null,null,null,null,"採用手法","年度初の起債",{"$f":"F62","v":0},{"$f":"H128-H62","v":0},{"$f":"I128-I62","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]