{"id":100762,"date":"2025-11-04T17:33:28","date_gmt":"2025-11-04T08:33:28","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=100762"},"modified":"2026-03-31T17:47:19","modified_gmt":"2026-03-31T08:47:19","slug":"%e3%80%90%e3%83%86%e3%83%b3%e3%83%97%e3%83%ac%e4%bb%98%e3%80%91%e3%83%9e%e3%82%a4%e3%83%8a%e3%83%b3%e3%83%90%e3%83%bc%e5%8f%8e%e9%9b%86%e3%81%af%e3%81%a9%e3%81%86%e5%8a%b9%e7%8e%87%e5%8c%96%e3%81%99","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/100762\/","title":{"rendered":"\u3010\u30c6\u30f3\u30d7\u30ec\u4ed8\u3011\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u53ce\u96c6\u306f\u3069\u3046\u52b9\u7387\u5316\u3059\u308b\uff1f\u30eb\u30fc\u30eb\u3068\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56517\/\" data-internallinksmanager029f6b8e52c=\"510\" title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/a>\uff08\u500b\u4eba\u756a\u53f7\uff09\u306e\u53ce\u96c6\u3092\u52b9\u7387\u5316\u3059\u308b\u306b\u306f\u3001\u6cd5\u4ee4\u3092\u5b88\u308a\u306a\u304c\u3089\u696d\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u6570\u304c\u5897\u3048\u308b\u306b\u3064\u308c\u3066\u3001\u53ce\u96c6\u4f5c\u696d\u306b\u306f\u591a\u304f\u306e\u6642\u9593\u3068\u52b4\u529b\u304c\u304b\u304b\u308a\u3001\u7ba1\u7406\u306e\u8907\u96d1\u3055\u3082\u5897\u3057\u3066\u304f\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u53ce\u96c6\u30b7\u30fc\u30c8\u306e\u5de5\u592b\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u30b7\u30b9\u30c6\u30e0\u306e\u6d3b\u7528\u3001\u793e\u5185\u30d5\u30ed\u30fc\u306e\u898b\u76f4\u3057\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u52b9\u7387\u5316\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u81ea\u793e\u306b\u5408\u3063\u305f\u65b9\u6cd5\u3092\u53d6\u308a\u5165\u308c\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u53ce\u96c6\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u304b\u3089\u5177\u4f53\u7684\u306a\u52b9\u7387\u5316\u624b\u6cd5\u3001\u4fdd\u7ba1\u30fb\u5ec3\u68c4\u307e\u3067\u3001\u5b9f\u52d9\u306b\u5f79\u7acb\u3064\u30dd\u30a4\u30f3\u30c8\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n 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rel=\"noopener\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u63d0\u51fa\u7528\u7d19\uff08\u30ef\u30fc\u30c9\uff09\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a><\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u53ce\u96c6\u306b\u306f\u3069\u3093\u306a\u30eb\u30fc\u30eb\u304c\u3042\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u306e\u53ce\u96c6\u306b\u306f\u3001\u884c\u653f\u624b\u7d9a\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u500b\u4eba\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u756a\u53f7\u306e\u5229\u7528\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u756a\u53f7\u6cd5\uff09\u306b\u3088\u308a\u3001\u53b3\u683c\u306a\u30eb\u30fc\u30eb\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3089\u306e\u30eb\u30fc\u30eb\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3001\u9069\u5207\u306a\u53ce\u96c6\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u57fa\u790e\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u53ce\u96c6\u304c\u5fc5\u8981\u306a\u5834\u9762<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u304c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u53ce\u96c6\u3059\u308b\u5834\u9762\u306f\u3001\u4e3b\u306b\u7a0e\u52d9\u95a2\u9023\u3068<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u95a2\u9023\u306e\u624b\u7d9a\u304d\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u306e\u4f5c\u6210\u3084\u793e\u4f1a\u4fdd\u967a\u306e\u8cc7\u683c\u53d6\u5f97\u5c4a\u306a\u3069\u3001\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u305f\u4e8b\u52d9\u3092\u884c\u3046\u5834\u5408\u306b\u306e\u307f\u53ce\u96c6\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u4ee5\u5916\u306e\u76ee\u7684\u3067\u306e\u53ce\u96c6\u306f\u7981\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u7a0e\u52d9\u95a2\u9023\u3067\u306e\u53ce\u96c6\u5834\u9762<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u4f5c\u6210<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3208\/\" data-internallinksmanager029f6b8e52c=\"518\" title=\"\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\">\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8<\/a>\u306e\u63d0\u51fa<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\uff08\u5f93\u696d\u54e1\u672c\u4eba\u3068\u6276\u990a\u89aa\u65cf\u5206\uff09<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u793e\u4f1a\u4fdd\u967a\u95a2\u9023\u3067\u306e\u53ce\u96c6\u5834\u9762<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5065\u5eb7\u4fdd\u967a\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u306e\u8cc7\u683c\u53d6\u5f97\u30fb\u55aa\u5931\u5c4a<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u306e\u624b\u7d9a\u304d<\/li>\n<li>\u80b2\u5150\u4f11\u696d\u7d66\u4ed8\u91d1\u306e\u7533\u8acb<\/li>\n<\/ul>\n<\/div>\n<p>\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/386\/\" data-internallinksmanager029f6b8e52c=\"442\" title=\"\u652f\u6255\u8abf\u66f8\">\u652f\u6255\u8abf\u66f8<\/a>\u4f5c\u6210\u6642\u3082\u53ce\u96c6\u304c\u5fc5\u8981\u3067\u3059\u3002\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u3078\u306e\u5831\u916c\u3001\u4e0d\u52d5\u7523\u306e\u8cc3\u6599\u3001\u8b1b\u6f14\u6599\u306a\u3069\u3092\u652f\u6255\u3046\u969b\u306b\u306f\u3001\u652f\u6255\u5148\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u53ce\u96c6\u3057\u3001\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u652f\u6255\u8abf\u66f8\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/mynumberinfo\/pdf\/mynumber_gensen_hotei.pdf\" target=\"_blank\" rel=\"noopener\">\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u30fb\u6cd5\u5b9a\u8abf\u66f8\u4f5c\u6210\u4e8b\u52d9\u306b\u304a\u3051\u308b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u63d0\u4f9b\u306b\u304a\u3051\u308b\u672c\u4eba\u78ba\u8a8d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u53ce\u96c6\u6642\u306e\u672c\u4eba\u78ba\u8a8d\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: 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summary-box__list\">\n<li>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9<\/li>\n<li>\u901a\u77e5\u30ab\u30fc\u30c9<\/li>\n<li>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8a18\u8f09\u3055\u308c\u305f\u4f4f\u6c11\u7968\u306e\u5199\u3057<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u8eab\u5143\u78ba\u8a8d\u306b\u4f7f\u3048\u308b\u66f8\u985e<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u904b\u8ee2\u514d\u8a31\u8a3c<\/li>\n<li>\u30d1\u30b9\u30dd\u30fc\u30c8<\/li>\n<li>\u9854\u5199\u771f\u4ed8\u304d\u306e\u8eab\u5206\u8a3c\u660e\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u9854\u5199\u771f\u4ed8\u304d\u306e\u8eab\u5206\u8a3c\u660e\u66f8\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u8a3c\u3068\u5e74\u91d1\u624b\u5e33\u306a\u3069\u30012\u7a2e\u985e\u4ee5\u4e0a\u306e\u66f8\u985e\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u5bfe\u9762\u3067\u306e\u78ba\u8a8d\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u90f5\u9001\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306e\u78ba\u8a8d\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u53ce\u96c6\u3067\u304d\u308b\u6761\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u53ce\u96c6\u3067\u304d\u308b\u306e\u306f\u3001\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u305f\u4e8b\u52d9\u3092\u884c\u3046\u5834\u5408\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5229\u7528\u76ee\u7684\u3092\u660e\u78ba\u306b\u7279\u5b9a\u3057\u3001\u672c\u4eba\u306b\u901a\u77e5\u307e\u305f\u306f\u516c\u8868\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u300c\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u300d\u300c\u793e\u4f1a\u4fdd\u967a\u95a2\u4fc2\u4e8b\u52d9\u300d\u306a\u3069\u3001\u5177\u4f53\u7684\u306a\u5229\u7528\u76ee\u7684\u3092\u793a\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8907\u6570\u306e\u76ee\u7684\u3067\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u3059\u3079\u3066\u306e\u76ee\u7684\u3092\u660e\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53ce\u96c6\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3082\u91cd\u8981\u3067\u3059\u3002\u5fc5\u8981\u306b\u306a\u3063\u305f\u6642\u70b9\u3067\u53ce\u96c6\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3001\u5c06\u6765\u4f7f\u3046\u304b\u3082\u3057\u308c\u306a\u3044\u3068\u3044\u3046\u7406\u7531\u3067\u306e\u4e8b\u524d\u53ce\u96c6\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u96c7\u7528\u5951\u7d04\u3092\u7d50\u3093\u3060\u6642\u70b9\u3067\u3001\u305d\u306e\u5f8c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u306f\u3001\u8907\u6570\u306e\u5229\u7528\u76ee\u7684\u3092\u660e\u793a\u3059\u308b\u3053\u3068\u3067\u96c7\u7528\u6642\u306b\u307e\u3068\u3081\u3066\u53ce\u96c6\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u672c\u4eba\u306e\u540c\u610f\u306f\u3001\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u305f\u4e8b\u52d9\u306e\u305f\u3081\u306e\u53ce\u96c6\u3067\u3042\u308c\u3070\u4e0d\u8981\u3067\u3059\u304c\u3001\u5229\u7528\u76ee\u7684\u306e\u901a\u77e5\u306f\u5fc5\u9808\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u53ce\u96c6\u306b\u304a\u3051\u308b\u7981\u6b62\u4e8b\u9805<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u53ce\u96c6\u306b\u306f\u53b3\u683c\u306a\u7981\u6b62\u4e8b\u9805\u304c\u3042\u308a\u3001\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u305f\u4e8b\u52d9\u4ee5\u5916\u3067\u306e\u53ce\u96c6\u3084\u3001\u5fc5\u8981\u306a\u7bc4\u56f2\u3092\u8d85\u3048\u305f\u53ce\u96c6\u306f\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u9867\u5ba2\u7ba1\u7406\u3084\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u76ee\u7684\u3067\u306e\u5229\u7528\u306f\u3001\u76ee\u7684\u5916\u53ce\u96c6\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u53ce\u96c6\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u4f8b<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u9867\u5ba2\u7ba1\u7406\u3084\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u76ee\u7684\u3067\u306e\u53ce\u96c6<\/li>\n<li>\u793e\u54e1\u306e\u500b\u4eba\u7ba1\u7406\u3067\u306e\u5229\u7528<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7533\u544a\u66f8\u306b\u8a18\u8f09\u4e0d\u8981\u306a\u5bb6\u65cf\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u53ce\u96c6<\/li>\n<\/ul>\n<\/div>\n<p>\u5fc5\u8981\u306a\u7bc4\u56f2\u3092\u8d85\u3048\u3066\u30b3\u30d4\u30fc\u3092\u4f5c\u6210\u3057\u305f\u308a\u3001\u6cd5\u5b9a\u4fdd\u5b58\u671f\u9593\u3092\u904e\u304e\u3066\u3082\u4fdd\u7ba1\u3057\u7d9a\u3051\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u6cd5\u4ee4\u9055\u53cd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.ppc.go.jp\/legal\/policy\/my_number_guideline_jigyosha\/\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u9069\u6b63\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u4e8b\u696d\u8005\u7de8\uff09\uff5c\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a<\/a><\/p>\n<h2>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u53ce\u96c6\u3092\u52b9\u7387\u5316\u3059\u308b\u306b\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u53ce\u96c6\u306e\u52b9\u7387\u5316\u306f\u3001\u696d\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u306a\u304c\u3089\u3001\u6b63\u78ba\u6027\u3068\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3092\u4fdd\u3064\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u306e\u6d3b\u7528\u3084\u696d\u52d9\u30d5\u30ed\u30fc\u306e\u898b\u76f4\u3057\u306b\u3088\u308a\u3001\u5927\u5e45\u306a\u6539\u5584\u304c\u671f\u5f85\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30c6\u30f3\u30d7\u30ec\u30fb\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u63d0\u51fa\u7528\u306e\u30c6\u30f3\u30d7\u30ec\uff0d\u30c8\u3084\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u53ce\u96c6\u30b7\u30fc\u30c8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3084\u69d8\u5f0f\u3092\u5408\u308f\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u78ba\u8a8d\u3082\u3057\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p>\u4f5c\u6210\u306e\u969b\u306f\u3001\u308f\u304b\u308a\u3084\u3059\u3044\u30ec\u30a4\u30a2\u30a6\u30c8\u3092\u5fc3\u304c\u3051\u3001\u5229\u7528\u76ee\u7684\u3084\u53d6\u308a\u6271\u3044\u306b\u95a2\u3059\u308b\u8aac\u660e\u3082\u3001\u5c02\u9580\u7528\u8a9e\u3092\u907f\u3051\u3066\u5e73\u6613\u306a\u8a00\u8449\u3067\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u30c1\u30a7\u30c3\u30af\u6b04\u3092\u8a2d\u3051\u308b\u3053\u3068\u3082\u52b9\u679c\u7684\u3067\u3059\u3002\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u6dfb\u4ed8\u5fd8\u308c\u3092\u9632\u3050\u305f\u3081\u3001\u300c\u904b\u8ee2\u514d\u8a31\u8a3c\u306e\u30b3\u30d4\u30fc\u3092\u6dfb\u4ed8\u3057\u307e\u3057\u305f\u300d\u3068\u3044\u3063\u305f\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u3092\u7528\u610f\u3057\u307e\u3059\u3002\u5bb6\u65cf\u5206\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u4eba\u6570\u5206\u306e\u8a18\u5165\u30b9\u30da\u30fc\u30b9\u3092\u78ba\u4fdd\u3057\u3001\u8a18\u5165\u6f0f\u308c\u304c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u63d0\u51fa\u671f\u9650\u3084\u554f\u3044\u5408\u308f\u305b\u5148\u3092\u76ee\u7acb\u3064\u3088\u3046\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u56de\u53ce\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\u25b6<a href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/141\/\" target=\"_blank\" rel=\"noopener\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u63d0\u51fa\u7528\u7d19\uff08\u30ef\u30fc\u30c9\uff09\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a><\/div>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/pdf\/honninkakunin.pdf\" target=\"_blank\" rel=\"noopener\">\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff08\u5199\uff09\u6dfb\u4ed8\u53f0\u7d19\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u30aa\u30f3\u30e9\u30a4\u30f3\u53ce\u96c6\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: 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style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u6276\u990a\u89aa\u65cf\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u53ce\u96c6\u306f\u3001\u5f93\u696d\u54e1\u672c\u4eba\u306e\u5206\u3088\u308a\u3082\u8907\u96d1\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u3002<\/b><\/span>\u5bb6\u65cf\u306e\u5354\u529b\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u3088\u308a\u4e01\u5be7\u306a\u5bfe\u5fdc\u3068\u5de5\u592b\u304c\u6c42\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6276\u990a\u89aa\u65cf\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u5fc5\u8981\u306a\u30b7\u30fc\u30f3<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u89aa\u65cf\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u306e\u5404\u7a2e\u63a7\u9664\u7533\u8acb\u3084\u793e\u4f1a\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u767b\u9332\u306a\u3069\u3001\u7a0e\u52d9\u3068\u793e\u4f1a\u4fdd\u967a\u306e\u4e21\u9762\u3067\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>16\u6b73\u672a\u6e80\u306e\u5b50\u3069\u3082\u3082<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8a08\u7b97\u3067\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u6276\u990a\u89aa\u65cf\u5168\u54e1\u5206\u3092\u6f0f\u308c\u306a\u304f\u53ce\u96c6\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u5e74\u672b\u8abf\u6574\u3067\u306e\u5fc5\u8981\u5834\u9762<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u306e\u7533\u8acb<\/li>\n<li>\u6276\u990a\u63a7\u9664\u306e\u7533\u8acb\uff08\u5b50\u3069\u3082\u3001\u89aa\u306a\u3069\uff09<\/li>\n<li>16\u6b73\u672a\u6e80\u306e\u5b50\u3069\u3082\u306e\u4f4f\u6c11\u7a0e\u8a08\u7b97<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u793e\u4f1a\u4fdd\u967a\u95a2\u9023\u3067\u306e\u5fc5\u8981\u5834\u9762<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u7570\u52d5\u5c4a<\/li>\n<li>\u56fd\u6c11\u5e74\u91d1\u7b2c3\u53f7\u88ab\u4fdd\u967a\u8005\u95a2\u4fc2\u5c4a<\/li>\n<\/ul>\n<\/div>\n<p>\u914d\u5076\u8005\u306e\u6240\u5f97\u306b\u3088\u3063\u3066\u63a7\u9664\u984d\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u6b63\u78ba\u306a\u60c5\u5831\u306e\u628a\u63e1\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u5bb6\u65cf\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306f\u3001\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u3084\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u90f5\u9001\u3067\u306e\u53ce\u96c6\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u89aa\u65cf\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u30b3\u30d4\u30fc\u306f\u3001\u90f5\u9001\u3067\u53ce\u96c6\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u9762\u3067\u306e\u914d\u616e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u9001\u4ed8\u65b9\u6cd5\u306b\u306f\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3044\u307e\u3057\u3087\u3046\u3002\u666e\u901a\u90f5\u4fbf\u3067\u306f\u306a\u304f\u3001\u7c21\u6613\u66f8\u7559\u3084\u7279\u5b9a\u8a18\u9332\u90f5\u4fbf\u306a\u3069\u3001\u914d\u9054\u8a18\u9332\u304c\u6b8b\u308b\u65b9\u6cd5\u3092\u9078\u629e\u3057\u307e\u3059\u3002\u8fd4\u4fe1\u7528\u5c01\u7b52\u306b\u306f\u300c\u89aa\u5c55\u300d\u3068\u660e\u8a18\u3057\u3001\u5b9b\u5148\u306f\u62c5\u5f53\u90e8\u7f72\u540d\u307e\u3067\u8a73\u3057\u304f\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u540c\u5c01\u66f8\u985e\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u4f5c\u6210\u3057\u3001\u5fc5\u8981\u66f8\u985e\u306e\u6f0f\u308c\u3092\u9632\u304e\u307e\u3059\u3002\u6276\u990a\u89aa\u65cf\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u30b3\u30d4\u30fc\u3001\u7d9a\u67c4\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff08\u4f4f\u6c11\u7968\u306a\u3069\uff09\u304c\u5fc5\u8981\u306a\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u6848\u5185\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u90f5\u9001\u4e8b\u6545\u3078\u306e\u5bfe\u7b56\u3082\u8003\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u63a7\u3048\u3092\u53d6\u3063\u3066\u304a\u304f\u3088\u3046\u5f93\u696d\u54e1\u306b\u4f9d\u983c\u3057\u3001\u4e07\u304c\u4e00\u306e\u7d1b\u5931\u306b\u5099\u3048\u307e\u3059\u3002\u5230\u7740\u78ba\u8a8d\u306e\u9023\u7d61\u4f53\u5236\u3092\u6574\u3048\u3001\u4e00\u5b9a\u671f\u9593\u5230\u7740\u3057\u306a\u3044\u5834\u5408\u306f\u518d\u9001\u3092\u4f9d\u983c\u3059\u308b\u624b\u9806\u3082\u6c7a\u3081\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.ppc.go.jp\/files\/pdf\/guidelines01.pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u9069\u6b63\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u4e8b\u696d\u8005\u7de8\uff09\uff5c\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a<\/a><\/p>\n<h3>\u5bb6\u65cf\u5206\u3092\u307e\u3068\u3081\u3066\u53ce\u96c6\u3059\u308b\u5de5\u592b<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u53ce\u96c6\u306b\u306f\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u9762\u3084\u6cd5\u4ee4\u9075\u5b88\u306e\u89b3\u70b9\u304b\u3089\u3001\u3055\u307e\u3056\u307e\u306a\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u30c8\u30e9\u30d6\u30eb\u3092\u672a\u7136\u306b\u9632\u3050\u305f\u3081\u306b\u3082\u3001\u3053\u308c\u3089\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u5bfe\u7b56\u306e\u5fb9\u5e95<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.ppc.go.jp\/legal\/policy\/\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u9069\u6b63\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff5c\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a<\/a><\/p>\n<h3>\u53ce\u96c6\u6642\u306e\u30c8\u30e9\u30d6\u30eb\u5bfe\u5fdc<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3001\u95a2\u9023\u3059\u308b\u6cd5\u4ee4\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306f7\u5e74\u9593\u306e\u4fdd\u5b58\u304c\u539f\u5247\u3067\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306a\u3069\u306f\u3001\u305d\u306e\u5e74\u306e\u7fcc\u5e741\u670810\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u304b\u30897\u5e74\u9593\u4fdd\u5b58\u3057\u307e\u3059\u3002<\/p>\n<p>\u96c7\u7528\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u306b\u95a2\u3059\u308b\u66f8\u985e\u306f4\u5e74\u9593\u3001\u52b4\u707d\u4fdd\u967a\u95a2\u4fc2\u306f3\u5e74\u9593\u3001\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u95a2\u4fc2\u306f2\u5e74\u9593\u3068\u3001\u305d\u308c\u305e\u308c\u4fdd\u5b58\u671f\u9593\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u6700\u3082\u9577\u3044\u671f\u9593\u306b\u5408\u308f\u305b\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u5b9f\u52d9\u7684\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4fdd\u5b58\u671f\u9593\u3092\u7ba1\u7406\u3059\u308b\u305f\u3081\u3001\u53ce\u96c6\u5e74\u6708\u65e5\u3068\u5ec3\u68c4\u4e88\u5b9a\u65e5\u3092\u8a18\u9332\u3057\u305f\u7ba1\u7406\u53f0\u5e33\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u5e74\u5ea6\u3054\u3068\u306b\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u3057\u3001\u5ec3\u68c4\u6642\u671f\u304c\u6765\u305f\u3089\u307e\u3068\u3081\u3066\u51e6\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3068\u52b9\u7387\u7684\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.ppc.go.jp\/legal\/policy\/\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u9069\u6b63\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff5c\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a<\/a><\/p>\n<h3>\u9069\u5207\u306a\u5ec3\u68c4\u624b\u9806<\/h3>\n<p><span style=\"background-color: 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