{"id":105587,"date":"2025-11-25T17:42:46","date_gmt":"2025-11-25T08:42:46","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=105587"},"modified":"2026-03-31T16:19:27","modified_gmt":"2026-03-31T07:19:27","slug":"%e7%ae%97%e5%ae%9a%e5%9f%ba%e7%a4%8e%e5%b1%8a%e3%81%ae%e5%b9%b4%e9%96%93%e5%b9%b3%e5%9d%87%e3%81%a8%e3%81%af%ef%bc%9f%e6%9d%a1%e4%bb%b6%e3%82%84%e7%94%b3%e7%ab%8b%e6%9b%b8%e3%81%ae%e6%9b%b8%e3%81%8d","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/105587\/","title":{"rendered":"\u7b97\u5b9a\u57fa\u790e\u5c4a\u306e\u5e74\u9593\u5e73\u5747\u3068\u306f\uff1f\u6761\u4ef6\u3084\u7533\u7acb\u66f8\u306e\u66f8\u304d\u65b9\u30fb\u8a18\u5165\u4f8b\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"<p>\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u306b\u304a\u3051\u308b\u5e74\u9593\u5e73\u5747\u9069\u7528\uff08\u4fdd\u967a\u8005\u7b97\u5b9a\uff09\u3068\u306f\u3001\u7e41\u5fd9\u671f\u306a\u3069\u306e\u5f71\u97ff\u3067\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u306e\u7b97\u5b9a\u3067\u7528\u3044\u308b4\u6708\u301c6\u6708\u306e\u7d66\u4e0e\u304c\u4e00\u6642\u7684\u306b\u9ad8\u304f\u306a\u308b\u5f93\u696d\u54e1\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u3092\u3001\u904e\u53bb1\u5e74\u9593\u306e\u6708\u5e73\u5747\u5831\u916c\u3067\u7b97\u5b9a\u3059\u308b\u7279\u4f8b\u5236\u5ea6\u3067\u3059\u3002\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u5b9f\u614b\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u8ca0\u62c5\u306e\u4e56\u96e2\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u3067\u5e74\u9593\u5e73\u5747\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u3001\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3001\u7533\u7acb\u66f8\u306e\u66f8\u304d\u65b9\u3001\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3001\u305d\u3057\u3066\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u968f\u6642\u6539\u5b9a\u3068\u306e\u9055\u3044\u307e\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u306e\u5e74\u9593\u5e73\u5747\u9069\u7528\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u306e\u5e74\u9593\u5e73\u5747\u9069\u7528\uff08\u4fdd\u967a\u8005\u7b97\u5b9a\uff09\u3068\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7b97\u5b9a\u57fa\u790e\u3068\u306a\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2057\/\" data-internallinksmanager029f6b8e52c=\"555\" title=\"\u6a19\u6e96\u5831\u916c\u6708\u984d\">\u6a19\u6e96\u5831\u916c\u6708\u984d<\/a>\u3092\u3001\u901a\u5e38\u306e4\u6708\u301c6\u6708\u306e\u7d66\u4e0e\u306e3\u30f6\u6708\u5e73\u5747\u984d\u3067\u306f\u306a\u304f\u3001\u524d\u5e747\u6708\u301c\u5f53\u5e746\u6708\u306e12\u30f6\u6708\u5e73\u5747\u306e\u7d66\u4e0e\u306e\u984d\u3067\u6c7a\u5b9a\u3059\u308b\u7279\u5225\u306a\u7b97\u5b9a\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u65b9\u6cd5\u306f\u3001\u5b63\u7bc0\u7684\u306a\u696d\u52d9\u306e\u7e41\u9591\u306b\u3088\u3063\u3066\u7279\u5b9a\u306e\u6708\u306e\u5831\u916c\u304c\u7a81\u51fa\u3057\u3066\u9ad8\u304f\u306a\u308a\u3001\u5b9f\u614b\u3088\u308a\u3082\u9ad8\u3044\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u8ab2\u3055\u308c\u308b\u3068\u3044\u3046\u4e0d\u5229\u76ca\u3092\u662f\u6b63\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e8b\u696d\u4e3b\u304c\u300c\u5e74\u9593\u5831\u916c\u306e\u5e73\u5747\u3067\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306e\u7533\u7acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u3084\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306a\u3069\uff08\u4fdd\u967a\u8005\uff09\u304c\u305d\u306e\u5185\u5bb9\u3092\u59a5\u5f53\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/shinsei\/kounen\/tekiyo\/hoshu\/20141002.html\" target=\"_blank\" rel=\"noopener\">\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\u306e\u305f\u3081\u30014\u6708\uff5e6\u6708\u306e\u5831\u916c\u6708\u984d\u306e\u5c4a\u51fa\u3092\u884c\u3046\u969b\u3001\u5e74\u9593\u5831\u916c\u306e\u5e73\u5747\u3067\u7b97\u5b9a\u3059\u308b\u3068\u304d\uff09\uff5c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<\/a><\/p>\n<h3>\u901a\u5e38\u306e\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u3068\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u901a\u5e38\u306e\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u3068\u5e74\u9593\u5e73\u5747\u306b\u3088\u308b\u4fdd\u967a\u8005\u7b97\u5b9a\u306e\u4e3b\u306a\u9055\u3044\u306f\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u3068\u3001\u305d\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u901a\u5e38\u306e\u7b97\u5b9a\u57fa\u790e\u5c4a<br \/>\n\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09<\/th>\n<th>\u5e74\u9593\u5e73\u5747\u306b\u3088\u308b\u7b97\u5b9a<br \/>\n\uff08\u4fdd\u967a\u8005\u7b97\u5b9a\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><strong>\u76ee\u7684<\/strong><\/td>\n<td style=\"text-align: left;\">\u3059\u3079\u3066\u306e\u88ab\u4fdd\u967a\u8005\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u3092\u5e74\u306b\u4e00\u5ea6\uff087\u6708\uff09\u898b\u76f4\u3059<\/td>\n<td style=\"text-align: left;\">\u5831\u916c\u306e\u6708\u984d\u5909\u52d5\u304c\u5927\u304d\u3044\u88ab\u4fdd\u967a\u8005\u306e\u5b9f\u614b\u306b\u5373\u3057\u305f\u7b97\u5b9a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u7b97\u5b9a\u5bfe\u8c61\u671f\u9593<\/strong><\/td>\n<td style=\"text-align: left;\">\u5f53\u5e744\u6708\u30015\u6708\u30016\u6708\u306e3\u30f6\u6708\u9593<\/td>\n<td style=\"text-align: left;\">\u524d\u5e747\u6708\uff5e\u5f53\u5e746\u6708\u306e12\u30f6\u6708\u9593<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u5bfe\u8c61\u8005<\/strong><\/td>\n<td style=\"text-align: left;\">\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u88ab\u4fdd\u967a\u8005<\/td>\n<td style=\"text-align: left;\">\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u306e\u539f\u5247\u901a\u308a\u306e\u7b97\u5b9a\u65b9\u5f0f\u3067\u306f\u8457\u3057\u304f\u4e0d\u5f53\u3068\u306a\u308b\u7279\u5b9a\u306e\u88ab\u4fdd\u967a\u8005<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u624b\u7d9a\u304d<\/strong><\/td>\n<td style=\"text-align: left;\">\u7b97\u5b9a\u57fa\u790e\u5c4a\u3092\u63d0\u51fa<\/td>\n<td style=\"text-align: left;\">\u7b97\u5b9a\u57fa\u790e\u5c4a\u306b\u52a0\u3048\u3066\u300c\u7533\u7acb\u66f8\u300d\u3068\u300c\u88ab\u4fdd\u967a\u8005\u306e\u540c\u610f\u66f8\u300d\u3092\u6dfb\u4ed8<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u6839\u62e0\u6cd5\u4ee4<\/strong><\/td>\n<td style=\"text-align: left;\">\u5065\u5eb7\u4fdd\u967a\u6cd5\u7b2c41\u6761\u3001<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>\u6cd5\u7b2c21\u6761<\/td>\n<td style=\"text-align: left;\">\u5065\u5eb7\u4fdd\u967a\u6cd5\u7b2c44\u6761\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6cd5\u7b2c24\u6761<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5e74\u9593\u5e73\u5747\u306b\u3088\u308b\u7b97\u5b9a\u306f\u3042\u304f\u307e\u3067\u7279\u4f8b\u3067\u3042\u308a\u3001\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u9069\u5207\u306a\u624b\u7d9a\u304d\u3092\u8e0f\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/hokenryo\/hoshu\/20121017.html\" target=\"_blank\" rel=\"noopener\">\u5b9a\u6642\u6c7a\u5b9a\uff08\u7b97\u5b9a\u57fa\u790e\u5c4a\uff09\uff5c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<\/a><\/p>\n<h2>\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u306e\u5e74\u9593\u5e73\u5747\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u6761\u4ef6<\/h2>\n<p>\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u306e\u5e74\u9593\u5e73\u5747\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u6761\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>1. \u6a19\u6e96\u5831\u916c\u6708\u984d\u306b2\u7b49\u7d1a\u4ee5\u4e0a\u306e\u5dee\u304c\u3042\u308b\u3053\u3068<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f53\u5e744\u6708\u301c6\u6708\u306e3\u30f6\u6708\u9593\u306e\u5e73\u5747\u5831\u916c\u304b\u3089\u7b97\u51fa\u3057\u305f\u6a19\u6e96\u5831\u916c\u6708\u984d\u3068\u3001\u524d\u5e747\u6708\u301c\u5f53\u5e746\u6708\u306e12\u30f6\u6708\u9593\u306e\u5e73\u5747\u5831\u916c\u304b\u3089\u7b97\u51fa\u3057\u305f\u6a19\u6e96\u5831\u916c\u6708\u984d\u3068\u306e\u9593\u306b\u30012\u7b49\u7d1a\u4ee5\u4e0a\u306e\u5dee\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u5fc5\u9808\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u6a19\u6e96\u5831\u916c\u6708\u984d\u7b49\u7d1a\u8868\u306f\u3001\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\uff08\u5354\u4f1a\u3051\u3093\u307d\uff09\u3084\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/g7\/cat330\/sb3150\/r07\/r7ryougakuhyou3gatukara\/\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5ea6\u4fdd\u967a\u6599\u984d\u8868\uff08\u4ee4\u548c7\u5e743\u6708\u5206\u304b\u3089\uff09\uff5c\u5354\u4f1a\u3051\u3093\u307d\uff5c\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a<\/a><\/p>\n<h3>2. \u696d\u52d9\u306e\u6027\u8cea\u4e0a\u3001\u5831\u916c\u306e\u5dee\u304c\u4f8b\u5e74\u767a\u751f\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u3053\u3068<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5831\u916c\u306e\u5dee\u304c\u3001\u4e00\u6642\u7684\u306a\u696d\u7e3e\u5411\u4e0a\u306a\u3069\u306e\u5358\u767a\u306e\u7406\u7531\u3067\u306f\u306a\u304f\u3001\u4f1a\u793e\u306e\u7e41\u5fd9\u671f\u3084\u5b63\u7bc0\u7684\u306a\u624b\u5f53\u306a\u3069\u3001\u4e8b\u696d\u306e\u7279\u6027\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4eca\u5f8c\u3082\u540c\u69d8\u306e\u7406\u7531\u3067\u7e70\u308a\u8fd4\u3057\u767a\u751f\u3059\u308b\u3068\u5408\u7406\u7684\u306b\u4e88\u6e2c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u8a72\u5f53\u3057\u3084\u3059\u3044\u30b1\u30fc\u30b9\u306e\u4f8b<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5f15\u8d8a\u3057\u696d\u306a\u3069\u3001\u7279\u5b9a\u306e\u6642\u671f\u306b\u6b8b\u696d\u304c\u96c6\u4e2d\u3059\u308b\u696d\u7a2e<\/li>\n<li>\u5e74\u5ea6\u672b\u3084\u7279\u5b9a\u306e\u5b63\u7bc0\u306b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\uff08\u696d\u7e3e\u7d66\uff09\u304c\u652f\u6255\u308f\u308c\u308b\u8077\u7a2e<\/li>\n<li>\u7e41\u5fd9\u671f\u3068\u9591\u6563\u671f\u3067\u52b4\u50cd\u6642\u9593\u3084\u65e5\u6570\u304c\u5927\u304d\u304f\u5909\u52d5\u3059\u308b\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8<\/li>\n<\/ul>\n<\/div>\n<h3>3. \u88ab\u4fdd\u967a\u8005\u672c\u4eba\u304c\u66f8\u9762\u3067\u540c\u610f\u3057\u3066\u3044\u308b\u3053\u3068<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u9593\u5e73\u5747\u306e\u9069\u7528\u306b\u3088\u3063\u3066\u6a19\u6e96\u5831\u916c\u6708\u984d\u304c\u4e0b\u304c\u308b\u3068\u3001\u6bce\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u8ca0\u62c5\u306f\u8efd\u6e1b\u3055\u308c\u307e\u3059\u304c\u3001\u5c06\u6765\u53d7\u3051\u53d6\u308b\u539a\u751f\u5e74\u91d1\u306e\u984d\u3084\u3001\u75c5\u6c17\u3084\u30b1\u30ac\u3067\u4f11\u696d\u3057\u305f\u969b\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1895\/\" data-internallinksmanager029f6b8e52c=\"537\" title=\"\u50b7\u75c5\u624b\u5f53\">\u50b7\u75c5\u624b\u5f53<\/a>\u91d1\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50095\/\" data-internallinksmanager029f6b8e52c=\"534\" title=\"\u51fa\u7523\u624b\u5f53\u91d1\">\u51fa\u7523\u624b\u5f53\u91d1<\/a>\u306a\u3069\u306e\u7d66\u4ed8\u984d\u3082\u6e1b\u5c11\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u5236\u5ea6\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u5f93\u696d\u54e1\u672c\u4eba\u304c\u6b63\u3057\u304f\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u66f8\u9762\uff08\u88ab\u4fdd\u967a\u8005\u306e\u540c\u610f\u66f8\u306b\u540c\u610f\u6b04\u304c\u3042\u308a\u307e\u3059\uff09\u3067\u540c\u610f\u3059\u308b\u3053\u3068\u304c\u7d76\u5bfe\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u3067\u5e74\u9593\u5e73\u5747\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d<\/h2>\n<p>\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u3067\u5e74\u9593\u5e73\u5747\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u901a\u5e38\u306e\u300c\u7b97\u5b9a\u57fa\u790e\u5c4a\u300d\u306b\u52a0\u3048\u3066\u3001\u300c\u5e74\u9593\u5831\u916c\u306e\u5e73\u5747\u3067\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306e\u7533\u7acb\u66f8\u300d\u300c\u4fdd\u967a\u8005\u7b97\u5b9a\u7533\u7acb\u306b\u4fc2\u308b\u4f8b\u5e74\u306e\u72b6\u6cc1\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e\u6bd4\u8f03\u53ca\u3073\u88ab\u4fdd\u967a\u8005\u306e\u540c\u610f\u7b49\u300d\u3092\u6dfb\u4ed8\u3057\u3001\u7ba1\u8f44\u306e\u5e74\u91d1\u4e8b\u52d9\u6240\u307e\u305f\u306f\u4e8b\u52d9\u30bb\u30f3\u30bf\u30fc\u3001\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3>1. \u5fc5\u8981\u66f8\u985e\u306e\u6e96\u5099<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u307e\u305a\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u6e96\u5099\u3057\u307e\u3059\u3002<\/b><\/span>\u7533\u7acb\u66f8\u306a\u3069\u306e\u69d8\u5f0f\u306f\u3001\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306a\u3069\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u3000\u88ab\u4fdd\u967a\u8005\u5831\u916c\u6708\u984d\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u7b97\u5b9a\u57fa\u790e\u5c4a\uff09<\/strong><br \/>\n\u901a\u5e38\u901a\u308a\u4f5c\u6210\u3057\u3001\u5099\u8003\u6b04\u306e\u300c8.\u5e74\u9593\u5e73\u5747\u300d\u3092\u3007\u3067\u56f2\u307f\u307e\u3059\u3002<\/li>\n<li><strong>\u5e74\u9593\u5831\u916c\u306e\u5e73\u5747\u3067\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306e\u7533\u7acb\u66f8<\/strong><br \/>\n\u4e8b\u696d\u4e3b\u304c\u7533\u7acb\u5185\u5bb9\uff08\u5e74\u9593\u5831\u916c\u306e\u5e73\u5747\u3067\u7b97\u5b9a\u3059\u3079\u304d\u7406\u7531\u306a\u3069\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u4fdd\u967a\u8005\u7b97\u5b9a\u7533\u7acb\u306b\u4fc2\u308b\u4f8b\u5e74\u306e\u72b6\u6cc1\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e\u6bd4\u8f03\u53ca\u3073\u88ab\u4fdd\u967a\u8005\u306e\u540c\u610f\u7b49<\/strong><br \/>\n\u524d\u5e747\u6708\uff5e\u5f53\u5e746\u6708\u306e\u5831\u916c\u306e\u5e73\u5747\u984d\u3068\u3001\u5f53\u5e744\u6708\uff5e6\u6708\u306e\u5831\u916c\u306e\u5e73\u5747\u984d\u3084\u3001\u4e21\u8005\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e2\u7b49\u7d1a\u4ee5\u4e0a\u306e\u5dee\u306e\u767a\u751f\u6709\u7121\u3001\u88ab\u4fdd\u967a\u8005\u306b\u3088\u308b\u540c\u610f\u306e\u7f72\u540d\u7b49\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\uff08\u5fc5\u8981\u306b\u5fdc\u3058\u3066\uff09\u6dfb\u4ed8\u66f8\u985e<\/strong><br \/>\n\u7533\u7acb\u5185\u5bb9\u306e\u4e8b\u5b9f\u78ba\u8a8d\u306e\u305f\u3081\u3001\u5e74\u91d1\u4e8b\u52d9\u6240\u3084\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306a\u3069\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50061\/\" data-internallinksmanager029f6b8e52c=\"544\" title=\"\u8cc3\u91d1\u53f0\u5e33\">\u8cc3\u91d1\u53f0\u5e33<\/a>\u3084\u30bf\u30a4\u30e0\u30ab\u30fc\u30c9\u3001\u51fa\u52e4\u7c3f\u306a\u3069\u306e\u5199\u3057\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<h3>2. \u5e74\u9593\u5e73\u5747\u5831\u916c\u6708\u984d\u306e\u8a08\u7b97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u9593\u5e73\u5747\u5831\u916c\u6708\u984d\u306f\u3001\u300c\u524d\u5e747\u6708\u304b\u3089\u5f53\u5e746\u6708\u307e\u3067\u306e\u5831\u916c\u7dcf\u984d \u00f7 12\u30f6\u6708\u300d\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/b><\/span>\uff08\u652f\u6255\u57fa\u790e\u65e5\u6570\u304c17\u65e5\uff08\u7279\u5b9a\u4e8b\u696d\u6240\u306e\u77ed\u6642\u9593\u52b4\u50cd\u8005\u306f11\u65e5\uff09\u672a\u6e80\u306e\u6708\u306f\u9664\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\uff09<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5831\u916c\u306b\u542b\u307e\u308c\u308b\u3082\u306e<\/strong><br \/>\n\u57fa\u672c\u7d66\u3001\u6b8b\u696d\u4ee3\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u3001\u4f4f\u5b85\u624b\u5f53\u306a\u3069\u306e\u5404\u7a2e\u624b\u5f53\u3001\u304a\u3088\u3073\u5e744\u56de\u4ee5\u4e0a\u652f\u7d66\u3055\u308c\u308b\u8cde\u4e0e\u306a\u3069\u3001\u52b4\u50cd\u306e\u5bfe\u511f\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u3082\u306e\u5168\u822c\u3067\u3059\u3002<\/li>\n<li><strong>\u5831\u916c\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e<\/strong><br \/>\n\u5e743\u56de\u4ee5\u4e0b\u306e\u8cde\u4e0e\u3001\u898b\u821e\u91d1\u3001\u5b9f\u8cbb\u5f01\u511f\u3068\u3057\u3066\u306e\u51fa\u5f35\u65c5\u8cbb\u306a\u3069\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u3010\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\u3011<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5f53\u5e744\u6708\uff5e6\u6708\u306e\u5831\u916c\uff1a50\u4e07\u5186\u300148\u4e07\u5186\u300152\u4e07\u5186<\/li>\n<li>\u524d\u5e747\u6708\uff5e\u5f53\u5e746\u6708\u306e\u5831\u916c\u7dcf\u984d\uff1a420\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u901a\u5e38\u306e\u7b97\u5b9a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09<\/strong><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>3\u30f6\u6708\u306e\u5e73\u5747\uff1a(500,000 + 480,000 + 520,000) \u00f7 3 = 500,000\u5186<\/strong><\/div>\n<p>\u2192 \u6a19\u6e96\u5831\u916c\u6708\u984d\uff1a500,000\u5186<\/p>\n<p><strong>\u5e74\u9593\u5e73\u5747\u306b\u3088\u308b\u7b97\u5b9a<\/strong><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>12\u30f6\u6708\u306e\u5e73\u5747\uff1a4,200,000 \u00f7 12 = 350,000\u5186<\/strong><\/div>\n<p>\u2192 \u6a19\u6e96\u5831\u916c\u6708\u984d\uff1a360,000\u5186<\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u7b49\u7d1a\u306b\u5927\u5e45\u306a\u5dee\uff085\u7b49\u7d1a\u5dee\uff09\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u4ed6\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u5e74\u9593\u5e73\u5747\u3067\u306e\u7b97\u5b9a\u304c\u8a8d\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<h3>3. \u7533\u7acb\u66f8\u30fb\u540c\u610f\u66f8\u306e\u8a18\u5165\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u5e74\u9593\u5831\u916c\u306e\u5e73\u5747\u3067\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306e\u7533\u7acb\u66f8\u300d\u306b\u306f\u3001\u5831\u916c\u306e\u72b6\u6cc1\u306b\u52a0\u3048\u3001\u306a\u305c2\u7b49\u7d1a\u4ee5\u4e0a\u306e\u5dee\u304c\u751f\u3058\u305f\u306e\u304b\u3001\u305d\u306e\u7406\u7531\u3092\u5177\u4f53\u7684\u306b\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/11\/\u7533\u7acb\u66f8\u30fb\u540c\u610f\u66f8.png\" alt=\"\u7533\u7acb\u66f8\u30fb\u540c\u610f\u66f8\" width=\"362\" height=\"512\" class=\"aligncenter size-full wp-image-105588\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/11\/\u7533\u7acb\u66f8\u30fb\u540c\u610f\u66f8.png 362w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/11\/\u7533\u7acb\u66f8\u30fb\u540c\u610f\u66f8-212x300.png 212w\" sizes=\"auto, (max-width: 362px) 100vw, 362px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/shinsei\/kounen\/tekiyo\/hoshu\/20141002.html\" target=\"_blank\" rel=\"noopener\">\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\u306e\u305f\u3081\u30014\u6708\uff5e6\u6708\u306e\u5831\u916c\u6708\u984d\u306e\u5c4a\u51fa\u3092\u884c\u3046\u969b\u3001\u5e74\u9593\u5831\u916c\u306e\u5e73\u5747\u3067\u7b97\u5b9a\u3059\u308b\u3068\u304d\uff09<\/a>\u3001<a href=\"https:\/\/www.nenkin.go.jp\/shinsei\/kounen\/tekiyo\/hoshu\/20141002.files\/0000004727.pdf\" target=\"_blank\" rel=\"noopener\">\uff08\u69d8\u5f0f1\uff09\u5e74\u9593\u5831\u916c\u306e\u5e73\u5747\u3067\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306e\u7533\u7acb\u66f8 \u8a18\u5165\u4f8b<\/a><\/p>\n<p>\u300c\u4fdd\u967a\u8005\u7b97\u5b9a\u7533\u7acb\u306b\u4fc2\u308b\u4f8b\u5e74\u306e\u72b6\u6cc1\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e\u6bd4\u8f03\u53ca\u3073\u88ab\u4fdd\u967a\u8005\u306e\u540c\u610f\u7b49\u300d\u306b\u306f\u524d\u5e747\u6708\uff5e\u5f53\u5e746\u6708\u307e\u3067\u306e\u5831\u916c\u306e\u5e73\u5747\u984d\u3068\u3001\u5f53\u5e744\u6708\uff5e6\u6708\u306e\u5831\u916c\u306e\u5e73\u5747\u984d\u3001\u4e21\u8005\u306e\u9593\u3067\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e2\u7b49\u7d1a\u4ee5\u4e0a\u306e\u5dee\u306e\u767a\u751f\u72b6\u6cc1\u3068\u3001\u88ab\u4fdd\u967a\u8005\u306b\u3088\u308b\u540c\u610f\u306e\u7f72\u540d\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h3>4. \u4fdd\u967a\u8005\uff08\u5e74\u91d1\u4e8b\u52d9\u6240\u3001\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306a\u3069\uff09\u3078\u306e\u63d0\u51fa<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f5c\u6210\u3057\u305f\u66f8\u985e\u4e00\u5f0f\u3092\u3001\u6bce\u5e747\u670810\u65e5\uff08\u4f11\u65e5\u306e\u5834\u5408\u306f\u7fcc\u55b6\u696d\u65e5\uff09\u307e\u3067\u306b\u3001\u4e8b\u696d\u6240\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u5e74\u91d1\u4e8b\u52d9\u6240\u307e\u305f\u306f\u4e8b\u52d9\u30bb\u30f3\u30bf\u30fc\u3001\u307e\u305f\u306f\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306a\u3069\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/b><\/span>\u5e74\u91d1\u4e8b\u52d9\u6240\u3078\u306e\u63d0\u51fa\u65b9\u6cd5\u306f\u3001\u96fb\u5b50\u7533\u8acb\u3001\u90f5\u9001\u3001\u7a93\u53e3\u6301\u53c2\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u306e\u5e74\u9593\u5e73\u5747\u3092\u9069\u7528\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u6ce8\u610f\u70b9<\/h2>\n<p>\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u306e\u5e74\u9593\u5e73\u5747\u306e\u9069\u7528\u306b\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u6e1b\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3001\u5c06\u6765\u306e\u7d66\u4ed8\u984d\u306b\u5f71\u97ff\u304c\u51fa\u308b\u306a\u3069\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u524d\u306b\u3001\u4ee5\u4e0b\u306e\u6ce8\u610f\u70b9\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u5fc5\u305a\u672c\u4eba\u306e\u540c\u610f\u66f8\u304c\u5fc5\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u304c\u4e00\u65b9\u7684\u306b\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span>\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u6e1b\u308b\u30e1\u30ea\u30c3\u30c8\u3060\u3051\u3067\u306a\u304f\u3001\u5c06\u6765\u306e\u5e74\u91d1\u53d7\u7d66\u984d\u3084\u50b7\u75c5\u624b\u5f53\u91d1\u3001\u51fa\u7523\u624b\u5f53\u91d1\u306a\u3069\u304c\u6e1b\u5c11\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u4e01\u5be7\u306b\u8aac\u660e\u3057\u3001\u7d0d\u5f97\u3092\u5f97\u305f\u4e0a\u3067\u66f8\u9762\u306b\u3088\u308b\u540c\u610f\u3092\u5f97\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u7533\u3057\u7acb\u3066\u304c\u627f\u8a8d\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7533\u7acb\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3082\u3001\u305d\u306e\u7406\u7531\u304c\u696d\u52d9\u306e\u6027\u8cea\u306b\u3088\u308b\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u3084\u3001\u4f8b\u5e74\u767a\u751f\u3059\u308b\u3068\u306f\u8003\u3048\u306b\u304f\u3044\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u7533\u3057\u7acb\u3066\u304c\u627f\u8a8d\u3055\u308c\u305a\u3001\u901a\u5e38\u306e\u5b9a\u6642\u6c7a\u5b9a\u306b\u3088\u308b\u6a19\u6e96\u5831\u916c\u6708\u984d\u304c\u63a1\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u6700\u7d42\u7684\u306a\u5224\u65ad\u306f\u3001\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306a\u3069\uff08\u4fdd\u967a\u8005\uff09\u304c\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3>\u9061\u53ca\u3057\u3066\u306e\u9069\u7528\u306f\u3067\u304d\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7b97\u5b9a\u57fa\u790e\u5c4a\u306e\u63d0\u51fa\u6642\u306b\u7533\u3057\u7acb\u3066\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u5f8c\u304b\u3089\u9061\u3063\u3066\u7533\u8acb\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span>\u5fc5\u305a\u7b97\u5b9a\u57fa\u790e\u5c4a\u306e\u63d0\u51fa\u3068\u540c\u6642\u306b\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>4\u6708\uff5e5\u6708\u5165\u793e\uff08\u8cc7\u683c\u53d6\u5f97\uff09\u306e\u5f93\u696d\u54e1\u306e\u53d6\u308a\u6271\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>4\u6708\uff5e5\u6708\u3067\u5165\u793e\u3057\u305f\u5f93\u696d\u54e1\u306e\u5834\u5408\u30013\u6708\u4ee5\u524d\u306b\u7d66\u4e0e\u304c\u652f\u7d66\u3055\u308c\u3066\u304a\u3089\u305a\u30014\uff5e6\u6708\u4ee5\u5916\u306e\u5831\u916c\u6708\u984d\u306e\u5e73\u5747\u984d\u3092\u8a08\u7b97\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5e74\u9593\u5e73\u5747\u306e\u9069\u7528\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span>\u5f93\u3063\u30664\u6708\uff5e5\u6708\u306e\u9593\u306b\u5165\u793e\u3057\u305f\u5f93\u696d\u54e1\u306f\u3001\u7fcc\u5e74\u4ee5\u964d\u306e\u5b9a\u6642\u6c7a\u5b9a\u3067\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u5e74\u9593\u5e73\u5747\u306e\u9069\u7528\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u306e\u5e74\u9593\u5e73\u5747\u306b\u95a2\u3057\u3066\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/h2>\n<p>\u6700\u5f8c\u306b\u3001\u7b97\u5b9a\u57fa\u790e\u5c4a\uff08\u5b9a\u6642\u6c7a\u5b9a\uff09\u306e\u5e74\u9593\u5e73\u5747\u306b\u95a2\u3057\u3066\u3088\u304f\u3042\u308b\u8cea\u554f\u3068\u305d\u306e\u56de\u7b54\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<h3>\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p><span 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