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#ffff99;\"><b>\u7bc0\u7a0e\u984d\u306e\u76ee\u5b89\u306f\u3001\u4ee5\u4e0b\u306e\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u8ffd\u7d0d\u984d \u00d7\uff08\u6240\u5f97\u7a0e\u7387\uff0b\u4f4f\u6c11\u7a0e\u7387\uff09\uff1d\u8efd\u6e1b\u3055\u308c\u308b\u7a0e\u91d1\u306e\u984d<\/strong><\/div>\n<p>\u4f4f\u6c11\u7a0e\u7387\u306f\u591a\u304f\u306e\u81ea\u6cbb\u4f53\u3067\u4e00\u5f8b10\uff05\u7a0b\u5ea6\u306a\u306e\u3067\u3001\u6240\u5f97\u7a0e\u7387\u304c10\uff05\u306e\u4eba\u306e\u5834\u5408\u306f\u5408\u8a08\u7d0420\uff05\u3001\u6240\u5f97\u7a0e\u7387\u304c20\uff05\u306e\u4eba\u306a\u3089\u5408\u8a08\u7d0430\uff05\u304c\u7bc0\u7a0e\u984d\u3068\u306a\u308b\u8a08\u7b97\u3067\u3059\u3002<\/p>\n<h3>\u8a08\u7b97\u306e\u30dd\u30a4\u30f3\u30c8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306f\u7d2f\u9032\u8ab2\u7a0e\u3067\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u5897\u3048\u308b\u307b\u3069\u7a0e\u7387\u304c\u4e0a\u304c\u308b\u305f\u3081\u3001\u540c\u3058\u8ffd\u7d0d\u984d\u3067\u3082\u9ad8\u6240\u5f97\u8005\u307b\u3069\u7bc0\u7a0e\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u4e00\u65b9\u3067\u3001\u6240\u5f97\u304c\u4f4e\u304f\u3082\u3068\u3082\u3068\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u4eba\u306f\u63a7\u9664\u3057\u3066\u3082\u9084\u4ed8\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u306f\u4e00\u5f8b10\uff05\u524d\u5f8c\u306e\u305f\u3081\u3001\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u3067\u3082\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u306f\u4e00\u5b9a\u306e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u7279\u5fb4\u3092\u8e0f\u307e\u3048\u3001\u81ea\u5206\u306e\u8ab2\u7a0e\u6240\u5f97\u3068\u7a0e\u7387\u3092\u78ba\u8a8d\u3057\u3001\u3069\u306e\u7a0b\u5ea6\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308b\u304b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3059\u308b\u3068\u8a08\u753b\u304c\u7acb\u3066\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u2460\uff1a\u5e74\u53ce300\u4e07\u5186\u30e2\u30c7\u30eb<\/h3>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u30e2\u30c7\u30eb\u6761\u4ef6<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5e74\u53ce\uff1a300\u4e07\u5186\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u3001\u72ec\u8eab\u3001\u6276\u990a\u306a\u3057\uff09<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\uff1a\u6a19\u6e96\u7684\u306b98\u4e07\u5186\u3068\u60f3\u5b9a\uff08\u5e74\u53ce300\u4e07\u5186\u306e\u5834\u5408\uff09<\/li>\n<li>\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\uff1a300\u4e07 \u2212 98\u4e07 \uff1d <strong>202\u4e07\u5186<\/strong><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\uff1a<strong>88\u4e07\u5186<\/strong>\uff082025\u5e74\u4ee5\u964d\u306e\u65b0\u5236\u5ea6\u306b\u57fa\u3065\u304f\u3001\u4f4f\u6c11\u7a0e\u306f43\u4e07\u5186\u3001\u4ee5\u4e0b\u540c\u3058\uff09<\/li>\n<li>\u8ab2\u7a0e\u6240\u5f97\uff08\u63a7\u9664\u524d\uff09\uff1a202\u4e07 \u2212 88\u4e07 \uff1d <strong>114\u4e07\u5186<\/strong><\/li>\n<li>\u6240\u5f97\u7a0e\u7387\uff1a5\uff05\uff08\u8ab2\u7a0e\u6240\u5f97195\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<li>\u4f4f\u6c11\u7a0e\u7387\uff1a10\uff05\uff08\u4e00\u5f8b\uff09<\/li>\n<li>\u5e74\u91d1\u8ffd\u7d0d\u984d\uff1a2\u5e74\u5206\u5408\u8a0840\u4e07\u5186\uff0820\u4e07\u5186\u00d72\u5e74\uff09<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u8a08\u7b97\u7d50\u679c<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\uff1a40\u4e07\u5186<\/li>\n<li>\u4fee\u6b63\u5f8c\u306e\u8ab2\u7a0e\u6240\u5f97\uff1a114\u4e07\u5186 \u2212 40\u4e07\u5186 \uff1d 74\u4e07\u5186<\/li>\n<li>\u6240\u5f97\u7a0e\u8efd\u6e1b\u984d\uff1a40\u4e07\u5186 \u00d7 5\uff05 \uff1d<strong> 2\u4e07\u5186<\/strong><\/li>\n<li>\u4f4f\u6c11\u7a0e\u8efd\u6e1b\u984d\uff1a40\u4e07\u5186 \u00d7 10\uff05 \uff1d <strong>4\u4e07\u5186<\/strong><\/li>\n<li>\u5408\u8a08\u7bc0\u7a0e\u984d\uff1a<strong>6\u4e07\u5186<\/strong><\/li>\n<li>\u5b9f\u8cea\u8ca0\u62c5\uff1a40\u4e07\u5186 \u2212 6\u4e07\u5186 \uff1d<strong> 34\u4e07\u5186<\/strong><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u57fa\u790e\u63a7\u9664\u306f\u5f93\u6765\u306e\u4e00\u5f8b48\u4e07\u5186\u304b\u3089\u3001\u6240\u5f97\u306b\u5fdc\u3058\u306658\uff5e95\u4e07\u5186\u306e\u6bb5\u968e\u5236\u3078\u5909\u66f4\u3055\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u5927\u304d\u304f\u5727\u7e2e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u305d\u308c\u3067\u3082\u5e74\u53ce300\u4e07\u5186\u306e\u6c34\u6e96\u3067\u306f\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306f\u3057\u3063\u304b\u308a\u8ab2\u3055\u308c\u308b\u305f\u3081\u3001\u5e74\u91d1\u8ffd\u7d0d\u306b\u3088\u308b\u7bc0\u7a0e\u52b9\u679c\uff0815\uff05\u76f8\u5f53\uff09\u306f\u305d\u306e\u307e\u307e\u6709\u52b9\u3067\u3059\u3002\u53ce\u5165\u304c\u6bd4\u8f03\u7684\u4f4e\u3081\u3067\u3082\u3001\u8ffd\u7d0d\u984d\u306b\u5bfe\u3057\u30666\u4e07\u5186\u306e\u7a0e\u8efd\u6e1b\u306f\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u2461\uff1a\u5e74\u53ce500\u4e07\u5186\u30e2\u30c7\u30eb<\/h3>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u30e2\u30c7\u30eb\u6761\u4ef6<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5e74\u53ce\uff1a500\u4e07\u5186\uff08\u7d66\u4e0e\u6240\u5f97\u8005\u3001\u72ec\u8eab\u3001\u6276\u990a\u306a\u3057\uff09<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff1a144\u4e07\u5186\u3068\u60f3\u5b9a\uff08\u5e74\u53ce500\u4e07\u5186\u306e\u5834\u5408\uff09<\/li>\n<li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff1a500\u4e07 \u2212 144\u4e07 \uff1d<strong> 356\u4e07\u5186<\/strong><\/li>\n<li>\u57fa\u790e\u63a7\u9664\uff1a<strong>68\u4e07\u5186<\/strong>\uff082025\u5e74\u4ee5\u964d\u306e\u65b0\u5236\u5ea6\u306b\u57fa\u3065\u304f\uff09<\/li>\n<li>\u8ab2\u7a0e\u6240\u5f97\uff08\u63a7\u9664\u524d\uff09\uff1a356\u4e07 \u2212 68\u4e07 \uff1d <strong>288\u4e07\u5186<\/strong><\/li>\n<li>\u6240\u5f97\u7a0e\u7387\uff1a10\uff05\uff08\u8ab2\u7a0e\u6240\u5f97330\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<li>\u4f4f\u6c11\u7a0e\u7387\uff1a10\uff05\uff08\u4e00\u5f8b\uff09<\/li>\n<li>\u5e74\u91d1\u8ffd\u7d0d\u984d\uff1a2\u5e74\u5206\u5408\u8a0840\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u8a08\u7b97\u7d50\u679c<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\uff1a40\u4e07\u5186<\/li>\n<li>\u4fee\u6b63\u5f8c\u306e\u8ab2\u7a0e\u6240\u5f97\uff1a288\u4e07\u5186 \u2212 40\u4e07\u5186 \uff1d <strong>248\u4e07\u5186<\/strong><\/li>\n<li>\u6240\u5f97\u7a0e\u8efd\u6e1b\u984d\uff1a40\u4e07\u5186 \u00d7 10\uff05 \uff1d <strong>4\u4e07\u5186<\/strong><\/li>\n<li>\u4f4f\u6c11\u7a0e\u8efd\u6e1b\u984d\uff1a40\u4e07\u5186 \u00d7 10\uff05 \uff1d <strong>4\u4e07\u5186<\/strong><\/li>\n<li>\u5408\u8a08\u7bc0\u7a0e\u984d\uff1a<strong>8\u4e07\u5186<\/strong><\/li>\n<li>\u5b9f\u8cea\u8ca0\u62c5\uff1a40\u4e07\u5186 \u2212 8\u4e07\u5186 \uff1d <strong>32\u4e07\u5186<\/strong><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u304c\u9ad8\u304f\u306a\u308b\u306b\u3064\u308c\u3066\u3001\u63a7\u9664\u306e\u9650\u754c\u52b9\u7528\u304c\u5927\u304d\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u3001\u8ffd\u7d0d\u306b\u3088\u308b\u7bc0\u7a0e\u52b9\u679c\u3082\u5897\u5927\u3057\u307e\u3059\u3002<\/b><\/span>\u7a0e\u5236\u6539\u6b63\u5f8c\u306f\u57fa\u790e\u63a7\u9664\u306e\u984d\u304c\u5e83\u304c\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u5727\u7e2e\u52b9\u679c\u3082\u5897\u3057\u3001\u3088\u308a\u591a\u304f\u306e\u7bc0\u7a0e\u304c\u898b\u8fbc\u3081\u307e\u3059\u3002\u3053\u306e\u6c34\u6e96\u3067\u306f\u3001\u8ffd\u7d0d\u984d\u306e\u7d0420\uff05\uff088\u4e07\u5186\uff09\u5206\u306e\u7a0e\u91d1\u304c\u8efd\u6e1b\u3055\u308c\u308b\u305f\u3081\u3001\u5b9f\u8cea\u8ca0\u62c5\u306f32\u4e07\u5186\u306b\u3068\u3069\u307e\u308a\u3001\u7bc0\u7a0e\u52b9\u679c\u306f\u9ad8\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u91d1\u8ffd\u7d0d\u5206\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u8ffd\u7d0d\u3092\u3057\u3066\u3082\u3001\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u7a0e\u91d1\u306f\u623b\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u7bc0\u7a0e\u52b9\u679c\u3092\u5f97\u308b\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u307e\u305f\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3067\u3001\u8ffd\u7d0d\u5206\u3092\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u300d\u3068\u3057\u3066\u304d\u3061\u3093\u3068\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u54e1\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u3001\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u969b\u306b\u63a7\u9664\u7533\u544a\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u304b\u308911\u6708\u3054\u308d\u306b\u9001\u4ed8\u3055\u308c\u308b\u300c\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u8ffd\u7d0d\u984d\u3092\u8a18\u5165\u3057\u3001\u8a3c\u660e\u66f8\u3092\u6dfb\u3048\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u4f1a\u793e\u304c\u6240\u5f97\u7a0e\u3092\u518d\u8a08\u7b97\u3057\u3001\u6255\u3044\u3059\u304e\u305f\u5206\u304c\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u8ffd\u7d0d\u5206\u306f\u7d66\u4e0e\u304b\u3089\u306e\u5929\u5f15\u304d\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u81ea\u3089\u7533\u544a\u3057\u306a\u3044\u3068\u63a7\u9664\u304c\u53cd\u6620\u3055\u308c\u307e\u305b\u3093\u3002\u8a3c\u660e\u66f8\u304c\u5c4a\u3044\u305f\u3089\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3001\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306b\u5fc5\u305a\u8a18\u5165\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u8a3c\u660e\u66f8\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306f\u518d\u767a\u884c\u3082\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u300110\u6708\u301c12\u6708\u306b\u8ffd\u7d0d\u3057\u305f\u5206\u304c\u8a3c\u660e\u66f8\u306b\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001<a 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