{"id":100770,"date":"2025-11-04T17:33:31","date_gmt":"2025-11-04T08:33:31","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=100770"},"modified":"2026-03-24T13:57:57","modified_gmt":"2026-03-24T04:57:57","slug":"%e5%9f%ba%e6%ba%96%e5%86%85%e8%b3%83%e9%87%91%e3%81%a8%e3%81%af%ef%bc%9f%e5%9f%ba%e6%9c%ac%e7%b5%a6%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%82%84%e6%ae%8b%e6%a5%ad%e4%bb%a3%e3%81%ae%e8%a8%88%e7%ae%97","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/100770\/","title":{"rendered":"\u57fa\u6e96\u5185\u8cc3\u91d1\u3068\u306f\uff1f\u57fa\u672c\u7d66\u3068\u306e\u9055\u3044\u3084\u6b8b\u696d\u4ee3\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u57fa\u6e96\u5185\u8cc3\u91d1\u3068\u306f\u3001\u6bce\u6708\u56fa\u5b9a\u7684\u306b\u652f\u6255\u308f\u308c\u308b\u8cc3\u91d1\u306e\u7dcf\u79f0\u3067\u3001\u6b8b\u696d\u4ee3\u306a\u3069\u306e\u5272\u5897\u8cc3\u91d1\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u57fa\u790e\u3068\u306a\u308b\u91d1\u984d\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3069\u306e\u624b\u5f53\u304c\u57fa\u6e96\u5185\u8cc3\u91d1\u306b\u542b\u307e\u308c\u308b\u304b\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u672a\u6255\u3044\u6b8b\u696d\u4ee3\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p><a 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title=\"\u5c31\u696d\u898f\u5247\">\u5c31\u696d\u898f\u5247<\/a>\u3084\u8cc3\u91d1\u898f\u7a0b\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u81ea\u793e\u306e\u898f\u5b9a\u304c\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u304b\u3001\u4e00\u5ea6\u78ba\u8a8d\u3057\u3066\u307f\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2>\u57fa\u6e96\u5185\u8cc3\u91d1\u3068\u57fa\u6e96\u5916\u8cc3\u91d1\u306e\u9055\u3044\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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style=\"text-align: left;\"><strong>\u8077\u80fd\u624b\u5f53<\/strong><\/td>\n<td style=\"text-align: left;\">\u5f93\u696d\u54e1\u306e\u8077\u52d9\u9042\u884c\u80fd\u529b\u306b\u5fdc\u3058\u3066\u652f\u7d66<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u8cc7\u683c\u624b\u5f53<\/strong><\/td>\n<td style=\"text-align: left;\">\u696d\u52d9\u306b\u95a2\u9023\u3059\u308b\u7279\u5b9a\u306e\u8cc7\u683c\u4fdd\u6709\u8005\u306b\u652f\u7d66<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3089\u306e\u624b\u5f53\u306f\u3001\u500b\u4eba\u306e\u4e8b\u60c5\u306b\u3088\u3089\u305a\u3001\u52e4\u52d9\u5185\u5bb9\u3084\u5f79\u8077\u3068\u3044\u3063\u305f\u4f1a\u793e\u304c\u5b9a\u3081\u305f\u57fa\u6e96\u306b\u3088\u3063\u3066\u4e00\u5f8b\u306b\u652f\u6255\u308f\u308c\u308b\u6027\u683c\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u57fa\u6e96\u5916\u8cc3\u91d1\u306b\u542b\u307e\u308c\u308b\u624b\u5f53\u306e\u5177\u4f53\u4f8b<\/h3>\n<p><span style=\"background-color: 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style=\"text-align: left;\">\u5b50\u306e\u6559\u80b2\u8cbb\u3092\u88dc\u52a9\u3059\u308b\u305f\u3081\u306b\u652f\u7d66<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u4f4f\u5b85\u624b\u5f53<\/strong><\/td>\n<td style=\"text-align: left;\">\u4f4f\u5b85\u306b\u8981\u3059\u308b\u8cbb\u7528\u306b\u5fdc\u3058\u3066\u652f\u7d66<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u901a\u52e4\u624b\u5f53<\/strong><\/td>\n<td style=\"text-align: left;\">\u901a\u52e4\u306b\u304b\u304b\u308b\u5b9f\u8cbb\u306b\u5fdc\u3058\u3066\u652f\u7d66<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u5bb6\u65cf\u624b\u5f53<\/strong><\/td>\n<td style=\"text-align: left;\">\u6276\u990a\u5bb6\u65cf\u306e\u6709\u7121\u3084\u4eba\u6570\u306b\u5fdc\u3058\u3066\u652f\u7d66<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u81e8\u6642\u306b\u652f\u6255\u308f\u308c\u308b\u8cc3\u91d1<\/td>\n<td style=\"text-align: left;\">\u7d50\u5a5a\u795d\u91d1\u3084\u898b\u821e\u91d1\u306a\u3069\u3001\u81e8\u6642\u7684\u306a\u652f\u7d66<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\uff11\u7b87\u6708\u3092\u8d85\u3048\u308b\u671f\u9593\u3054\u3068\u306b\u652f\u6255\u308f\u308c\u308b\u8cc3\u91d1<\/td>\n<td style=\"text-align: left;\">\u30dc\u30fc\u30ca\u30b9\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3089\u306f\u3001\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u3044\u3046\u3088\u308a\u3082\u3001\u5b9f\u8cbb\u5f01\u511f\u3084\u798f\u5229\u539a\u751f\u306e\u610f\u5473\u5408\u3044\u304c\u5f37\u3044\u624b\u5f53\u3001\u3042\u308b\u3044\u306f\u81e8\u6642\u7684\u306b\u652f\u6255\u308f\u308c\u308b\u8cc3\u91d1\u3067\u3059\u3002<\/p>\n<h3>\u306a\u305c\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u6e96\u5185\u8cc3\u91d1\u3068\u57fa\u6e96\u5916\u8cc3\u91d1\u3092\u533a\u5225\u3059\u308b\u7406\u7531\u306f\u3001\u5272\u5897\u8cc3\u91d1\uff08\u6b8b\u696d\u4ee3\u306a\u3069\uff09\u306e\u8a08\u7b97\u57fa\u790e\u306b\u95a2\u308f\u308b\u304b\u3089\u3067\u3059\u3002<\/b><\/span>\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u306f\u3001\u5272\u5897\u8cc3\u91d1\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u57fa\u790e\u3068\u306a\u308b\u8cc3\u91d1\u304b\u3089\u3001\u4e00\u90e8\u306e\u624b\u5f53\u3092\u9664\u5916\u3067\u304d\u308b\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u624b\u5f53\u304c\u57fa\u6e96\u5916\u8cc3\u91d1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u533a\u5225\u3092\u8aa4\u308b\u3068\u3001\u6b8b\u696d\u4ee3\u306e\u8a08\u7b97\u30df\u30b9\u306b\u3064\u306a\u304c\u308a\u3001\u672a\u6255\u3044\u8cc3\u91d1\u306e\u554f\u984c\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5272\u5897\u8cc3\u91d1\uff08\u6b8b\u696d\u4ee3\uff09\u306e\u8a08\u7b97\u57fa\u790e\u306b\u306a\u308b\u306e\u306f\u3069\u3061\u3089\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5272\u5897\u8cc3\u91d1\uff08\u6b8b\u696d\u4ee3\uff09\u306e\u8a08\u7b97\u57fa\u790e\u3068\u306a\u308b\u306e\u306f\u3001\u57fa\u6e96\u5185\u8cc3\u91d1\u304b\u3089\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u4e00\u90e8\u306e\u624b\u5f53\uff08\u901a\u52e4\u624b\u5f53\u306a\u3069\uff09\u3092\u9664\u5916\u3057\u305f\u8cc3\u91d1\u3067\u3059\u3002<\/b><\/span> \u6642\u9593\u5916\u52b4\u50cd\u3084\u4f11\u65e5\u52b4\u50cd\u306b\u5bfe\u3059\u308b\u5272\u5897\u8cc3\u91d1\u306e\u8a08\u7b97\u306f\u3001\u3053\u306e\u8003\u3048\u65b9\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5272\u5897\u8cc3\u91d1\u306e\u8a08\u7b97\u306f\u300c\u57fa\u6e96\u5185\u8cc3\u91d1\u300d\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u8cc3\u91d1\u3092\u5f15\u3044\u3066\u7b97\u51fa<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5272\u5897\u8cc3\u91d1\u306e\u7b97\u5b9a\u57fa\u790e\u3068\u306a\u308b\u306e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u5185\u306e\u52b4\u50cd\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u8cc3\u91d1\u300d\u3067\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u306f\u3001\u52b4\u50cd\u3068\u306e\u76f4\u63a5\u7684\u306a\u95a2\u4fc2\u304c\u8584\u304f\u3001\u500b\u4eba\u7684\u4e8b\u60c5\u306b\u3082\u3068\u3065\u3044\u3066\u652f\u6255\u308f\u308c\u308b\u6027\u683c\u306e\u8cc3\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u7b97\u5b9a\u57fa\u790e\u304b\u3089\u9664\u5916\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u9664\u5916\u5bfe\u8c61\u306e7\u3064\u306e\u8cc3\u91d1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u50cd\u57fa\u6e96\u6cd5\u65bd\u884c\u898f\u5247\u7b2c21\u6761\u3067\u306f\u3001\u5272\u5897\u8cc3\u91d1\u306e\u57fa\u790e\u304b\u3089\u9664\u5916\u3067\u304d\u308b\u8cc3\u91d1\u3092\u4ee5\u4e0b\u306e7\u3064\u306b\u9650\u5b9a\u3057\u3066\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3089\u306f\u300c\u9650\u5b9a\u5217\u6319\u300d\u3067\u3042\u308a\u3001\u3053\u308c\u4ee5\u5916\u306e\u624b\u5f53\u306f\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u7b97\u5b9a\u57fa\u790e\u306b\u542b\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u5bb6\u65cf\u624b\u5f53<\/strong>\uff1a\u6276\u990a\u5bb6\u65cf\u6570\u306b\u5fdc\u3058\u3066\u652f\u6255\u308f\u308c\u308b\u3082\u306e<\/li>\n<li><strong>\u901a\u52e4\u624b\u5f53<\/strong>\uff1a\u901a\u52e4\u8ddd\u96e2\u3084\u901a\u52e4\u306b\u8981\u3059\u308b\u5b9f\u8cbb\u306b\u5fdc\u3058\u3066\u652f\u6255\u308f\u308c\u308b\u3082\u306e<\/li>\n<li><strong>\u5225\u5c45\u624b\u5f53<\/strong>\uff1a\u5358\u8eab\u8d74\u4efb\u306a\u3069\u306e\u5834\u5408\u306b\u652f\u6255\u308f\u308c\u308b\u3082\u306e<\/li>\n<li><strong>\u5b50\u5973\u6559\u80b2\u624b\u5f53<\/strong>\uff1a\u5b50\u306e\u6559\u80b2\u8cbb\u3092\u88dc\u52a9\u3059\u308b\u305f\u3081\u306b\u652f\u6255\u308f\u308c\u308b\u3082\u306e<\/li>\n<li><strong>\u4f4f\u5b85\u624b\u5f53<\/strong>\uff1a\u4f4f\u5b85\u306b\u8981\u3059\u308b\u8cbb\u7528\u306b\u5fdc\u3058\u3066\u652f\u6255\u308f\u308c\u308b\u3082\u306e<\/li>\n<li><strong>\u81e8\u6642\u306b\u652f\u6255\u308f\u308c\u305f\u8cc3\u91d1<\/strong>\uff1a\u7d50\u5a5a\u624b\u5f53\u3001\u51fa\u7523\u795d\u91d1\u306a\u3069<\/li>\n<li><strong>\uff11\u7b87\u6708\u3092\u8d85\u3048\u308b\u671f\u9593\u3054\u3068\u306b\u652f\u6255\u308f\u308c\u308b\u8cc3\u91d1<\/strong>\uff1a\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u306a\u3069<\/li>\n<\/ol>\n<\/div>\n<p>\u53c2\u7167\uff1a <a href=\"https:\/\/jsite.mhlw.go.jp\/tottori-roudoukyoku\/library\/tottori-roudoukyoku\/pdf\/26kajyu_4.pdf\" target=\"_blank\" rel=\"noopener\">\u5272\u5897\u8cc3\u91d1\u306e\u57fa\u790e\u3068\u306a\u308b\u8cc3\u91d1\u3068\u306f\uff1f\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h3>\u9664\u5916\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u57fa\u6e96<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u624b\u5f53\u3092\u5272\u5897\u8cc3\u91d1\u306e\u57fa\u790e\u304b\u3089\u9664\u5916\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u624b\u5f53\u306e\u540d\u79f0\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u5b9f\u8cea\u3067\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u300c\u4f4f\u5b85\u624b\u5f53\u300d\u3068\u3044\u3046\u540d\u79f0\u3067\u3042\u3063\u3066\u3082\u3001\u5168\u5f93\u696d\u54e1\u306b\u4e00\u5f8b\u30671\u4e07\u5186\u3092\u652f\u7d66\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u4f4f\u5b85\u8cbb\u7528\u306e\u591a\u5be1\u306b\u95a2\u4fc2\u306a\u304f\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u9664\u5916\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3042\u304f\u307e\u3067\u500b\u4eba\u306e\u4e8b\u60c5\u306b\u5fdc\u3058\u3066\u91d1\u984d\u304c\u5909\u308f\u308b\u624b\u5f53\u306e\u307f\u304c\u9664\u5916\u306e\u5bfe\u8c61\u3068\u306a\u308b\u70b9\u306b\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u57fa\u6e96\u5185\u8cc3\u91d1\u3092\u7528\u3044\u305f\u5272\u5897\u8cc3\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u6e96\u5185\u8cc3\u91d1\u3092\u7528\u3044\u305f\u5272\u5897\u8cc3\u91d1\u306f\u3001\u300c\u2460\u6708\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u3092\u7b97\u51fa \u2192 \u2461\u5272\u5897\u8cc3\u91d1\u306e\u57fa\u790e\u984d\u3092\u78ba\u5b9a \u2192 \u24621\u6642\u9593\u3042\u305f\u308a\u306e\u8cc3\u91d1\u984d\u3092\u8a08\u7b97 \u2192 \u2463\u5272\u5897\u7387\u3092\u304b\u3051\u3066\u7b97\u51fa\u300d\u3068\u3044\u30464\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span> \u81ea\u793e\u306e\u7d66\u4e0e\u8a08\u7b97\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u306a\u304c\u3089\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>STEP1. 1\u30ab\u6708\u306e\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u3092\u628a\u63e1\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u307e\u305a\u3001\u5272\u5897\u8cc3\u91d1\u306e\u57fa\u790e\u3068\u306a\u308b1\u6642\u9593\u3042\u305f\u308a\u306e\u8cc3\u91d1\u984d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306b\u3001\u4f1a\u793e\u306e\u5e74\u9593\u6240\u5b9a\u4f11\u65e5\u306a\u3069\u304b\u3089\u6708\u5e73\u5747\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u3010\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\uff08 365\u65e5\u2212\u5e74\u9593\u6240\u5b9a\u4f11\u65e5\uff09\u00d7 1\u65e5\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593 \u00f7 12\u7b87\u6708<\/strong><\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u6708\u5e73\u5747\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u306e\u8a08\u7b97\u4f8b\uff1a<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5e74\u9593\u6240\u5b9a\u4f11\u65e5\uff1a125\u65e5<\/li>\n<li>1\u65e5\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\uff1a8\u6642\u9593<\/li>\n<li>\u8a08\u7b97\uff1a(365\u65e5 &#8211; 125\u65e5) \u00d7 8\u6642\u9593 \u00f7 12\u7b87\u6708 = 160\u6642\u9593<\/li>\n<\/ul>\n<\/div>\n<h3>STEP2. \u5272\u5897\u8cc3\u91d1\u306e\u57fa\u790e\u3068\u306a\u308b\u8cc3\u91d1\u984d\u3092\u7b97\u51fa\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b21\u306b\u3001\u305d\u306e\u6708\u306e\u7d66\u4e0e\u7dcf\u984d\u304b\u3089\u3001\u5272\u5897\u8cc3\u91d1\u306e\u57fa\u790e\u304b\u3089\u9664\u5916\u3067\u304d\u308b\u624b\u5f53\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u7d66\u4e0e\u7dcf\u984d\u304b\u3089\u9664\u5916\u3067\u304d\u308b\u624b\u5f53\u3092\u5dee\u3057\u5f15\u304f\u4f8b<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u57fa\u672c\u7d66\uff1a250,000\u5186<\/li>\n<li>\u5f79\u8077\u624b\u5f53\uff1a30,000\u5186<\/li>\n<li>\u901a\u52e4\u624b\u5f53\uff08\u5b9f\u8cbb\uff09\uff1a15,000\u5186<\/li>\n<li>\u5bb6\u65cf\u624b\u5f53\uff08\u6276\u990a2\u540d\uff09\uff1a10,000\u5186<\/li>\n<li>\u4f4f\u5b85\u624b\u5f53\uff08\u4e00\u5f8b\u652f\u7d66\uff09\uff1a20,000\u5186<\/li>\n<li>\u7d66\u4e0e\u7dcf\u984d\uff1a325,000\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u5834\u5408\u3001\u9664\u5916\u3067\u304d\u308b\u306e\u306f\u300c\u901a\u52e4\u624b\u5f53\u300d\u3068\u300c\u5bb6\u65cf\u624b\u5f53\u300d\u3067\u3059\u3002\u300c\u4f4f\u5b85\u624b\u5f53\u300d\u306f\u4e00\u5f8b\u652f\u7d66\u306e\u305f\u3081\u3001\u9664\u5916\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u3010\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<p><strong>\u7d66\u4e0e\u7dcf\u984d\u2212\u9664\u5916\u3067\u304d\u308b\u624b\u5f53<\/strong><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>325,000\u5186 &#8211; (15,000\u5186 + 10,000\u5186) = 300,000\u5186<\/strong><\/div>\n<h3>STEP3. 1\u6642\u9593\u3042\u305f\u308a\u306e\u8cc3\u91d1\u984d\uff08\u57fa\u790e\u6642\u7d66\uff09\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>STEP2\u3067\u7b97\u51fa\u3057\u305f\u91d1\u984d\u3092\u3001STEP1\u3067\u7b97\u51fa\u3057\u305f\u6708\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u3067\u5272\u3063\u3066\u30011\u6642\u9593\u3042\u305f\u308a\u306e\u8cc3\u91d1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u3010\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<p><strong>\u5272\u5897\u8cc3\u91d1\u306e\u57fa\u790e\u3068\u306a\u308b\u8cc3\u91d1\u984d\u00f71\u30ab\u6708\u306e\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593<\/strong><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>300,000\u5186 \u00f7 160\u6642\u9593 = 1,875\u5186<\/strong><\/div>\n<h3>STEP4. \u5272\u5897\u7387\u3092\u304b\u3051\u3066\u6b8b\u696d\u4ee3\u3092\u7b97\u51fa\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6700\u5f8c\u306b\u3001\u7b97\u51fa\u3057\u305f1\u6642\u9593\u3042\u305f\u308a\u306e\u8cc3\u91d1\u984d\u306b\u3001\u52b4\u50cd\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u305f\u5272\u5897\u7387\u3068\u6642\u9593\u5916\u52b4\u50cd\u6642\u9593\u6570\u3092\u304b\u3051\u3066\u3001\u5272\u5897\u8cc3\u91d1\u984d\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u5272\u5897\u8cc3\u91d1\u984d\u306e\u8a08\u7b97\u4f8b\uff1a<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6642\u9593\u5916\u52b4\u50cd\uff08\u6b8b\u696d\uff09\uff1a20\u6642\u9593<\/li>\n<li>\u6642\u9593\u5916\u52b4\u50cd\u306e\u5272\u5897\u7387\uff1a1.25 (25%\u5897)<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u3010\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<p><strong>1\u6642\u9593\u3042\u305f\u308a\u306e\u8cc3\u91d1\u984d\u00d7\u5272\u5897\u7387\u00d7\u6642\u9593\u5916\u52b4\u50cd\u6642\u9593\u6570<\/strong><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>1,875\u5186 \u00d7 1.25 \u00d7 20\u6642\u9593 = 46,875\u5186<\/strong><\/div>\n<p>\u3053\u306e\u6708\u306e\u6b8b\u696d\u4ee3\u306f46,875\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u306e\u7b97\u5b9a\u306b\u57fa\u6e96\u5185\u8cc3\u91d1\u306f\u95a2\u4fc2\u3059\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\u306e\u7b97\u5b9a\u57fa\u790e\u306b\u57fa\u6e96\u5185\u8cc3\u91d1\u304c\u95a2\u4fc2\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u6cd5\u5f8b\u306e\u5b9a\u3081\u306f\u306a\u304f\u3001\u5404\u4f01\u696d\u306e\u5c31\u696d\u898f\u5247\u3084\u8cc3\u91d1\u898f\u7a0b\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u8cde\u4e0e\u306e\u7b97\u5b9a\u57fa\u790e\u306f\u4f1a\u793e\u306e\u898f\u5b9a\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\u306e\u7b97\u5b9a\u57fa\u790e\u306b\u4f55\u3092\u7528\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u5f8b\u4e0a\u306e\u6c7a\u307e\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u5404\u4f01\u696d\u304c\u5c31\u696d\u898f\u5247\u3084\u8cc3\u91d1\u898f\u7a0b\u3067\u72ec\u81ea\u306b\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u300c\u57fa\u6e96\u5185\u8cc3\u91d1\u300d\u3092\u57fa\u790e\u3068\u3059\u308b\u4f1a\u793e\u3082\u3042\u308c\u3070\u3001\u300c\u57fa\u672c\u7d66\u300d\u306e\u307f\u3092\u57fa\u790e\u3068\u3059\u308b\u4f1a\u793e\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u300c\u57fa\u672c\u7d66\u306e\u3007\u30ab\u6708\u5206\u300d\u304c\u4e00\u822c\u7684<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u591a\u304f\u306e\u4f01\u696d\u3067\u306f\u3001\u300c\u57fa\u672c\u7d66\u306e\u3007\u30ab\u6708\u5206\u300d\u3068\u3044\u3063\u305f\u5f62\u3067\u8cde\u4e0e\u984d\u3092\u6c7a\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u65b9\u6cd5\u3060\u3068\u3001\u5404\u7a2e\u624b\u5f53\u3092\u542b\u307e\u306a\u3044\u305f\u3081\u3001\u8a08\u7b97\u304c\u6bd4\u8f03\u7684\u30b7\u30f3\u30d7\u30eb\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u5f79\u8077\u624b\u5f53\u306a\u3069\u306e\u6bd4\u91cd\u304c\u5927\u304d\u3044\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u306f\u3001\u57fa\u6e96\u5185\u8cc3\u91d1\u3092\u57fa\u790e\u3068\u3059\u308b\u65b9\u304c\u6709\u5229\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5c31\u696d\u898f\u5247\u306e\u78ba\u8a8d\u304c\u4e0d\u53ef\u6b20<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u793e\u306e\u8cde\u4e0e\u304c\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u77e5\u308b\u305f\u3081\u306b\u306f\u3001\u5c31\u696d\u898f\u5247\u3084\u8cc3\u91d1\u898f\u7a0b\u306e\u78ba\u8a8d\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/b><\/span>\u8cde\u4e0e\u306e\u652f\u7d66\u57fa\u6e96\u306b\u3064\u3044\u3066\u5f93\u696d\u54e1\u304b\u3089\u8cea\u554f\u304c\u3042\u3063\u305f\u969b\u306b\u660e\u78ba\u306b\u56de\u7b54\u3067\u304d\u308b\u3088\u3046\u3001\u7b97\u5b9a\u65b9\u6cd5\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u540c\u4e00\u52b4\u50cd\u540c\u4e00\u8cc3\u91d1\u3068\u57fa\u6e96\u5185\u8cc3\u91d1\u306e\u95a2\u4fc2\u6027<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8fd1\u5e74\u3001\u50cd\u304d\u65b9\u6539\u9769\u306e\u4e00\u74b0\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u308b\u300c\u540c\u4e00\u52b4\u50cd\u540c\u4e00\u8cc3\u91d1\u300d\u306e\u539f\u5247\u3082\u3001\u57fa\u6e96\u5185\u8cc3\u91d1\u306e\u8003\u3048\u65b9\u3068\u6df1\u304f\u95a2\u9023\u3057\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u540c\u4e00\u52b4\u50cd\u540c\u4e00\u8cc3\u91d1\u306e\u539f\u5247\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u57fa\u6e96\u5185\u8cc3\u91d1\u3092\u69cb\u6210\u3059\u308b\u5404\u624b\u5f53\u306e\u76ee\u7684\u3092\u660e\u78ba\u306b\u3057\u3001\u96c7\u7528\u5f62\u614b\u306b\u3088\u308b\u4e0d\u5408\u7406\u306a\u5f85\u9047\u5dee\u3092\u306a\u304f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u540c\u4e00\u52b4\u50cd\u540c\u4e00\u8cc3\u91d1\u306e\u539f\u5247\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u540c\u4e00\u52b4\u50cd\u540c\u4e00\u8cc3\u91d1\u3068\u306f\u3001\u540c\u3058\u4f01\u696d\u5185\u3067\u6b63\u898f\u96c7\u7528\u52b4\u50cd\u8005\u3068\u975e\u6b63\u898f\u96c7\u7528\u52b4\u50cd\u8005\uff08\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u52b4\u50cd\u8005\u3001\u6709\u671f\u96c7\u7528\u52b4\u50cd\u8005\u3001\u6d3e\u9063\u52b4\u50cd\u8005\u306a\u3069\uff09\u3068\u306e\u9593\u3067\u3001\u8077\u52d9\u5185\u5bb9\u304c\u540c\u3058\u3067\u3042\u308c\u3070\u3001\u57fa\u672c\u7d66\u3084\u8cde\u4e0e\u3001\u5404\u7a2e\u624b\u5f53\u306a\u3069\u306e\u3042\u3089\u3086\u308b\u5f85\u9047\u306b\u3064\u3044\u3066\u3001\u4e0d\u5408\u7406\u306a\u5dee\u3092\u8a2d\u3051\u3066\u306f\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u539f\u5247\u3067\u3059\u3002<\/b><\/span><\/p>\n<h3>\u624b\u5f53\u306e\u6027\u8cea\u3084\u76ee\u7684\u3092\u660e\u78ba\u306b\u3059\u308b\u91cd\u8981\u6027<\/h3>\n<p><span style=\"background-color: 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