{"id":115560,"date":"2026-03-27T16:09:52","date_gmt":"2026-03-27T07:09:52","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=115560"},"modified":"2026-03-27T16:09:53","modified_gmt":"2026-03-27T07:09:53","slug":"%e7%a4%be%e5%ae%85%e3%81%ae%e5%88%9d%e6%9c%9f%e8%b2%bb%e7%94%a8%e3%81%af%e3%81%84%e3%81%8f%e3%82%89%e3%81%8b%e3%81%8b%e3%82%8b%ef%bc%9f%e4%bc%81%e6%a5%ad%e3%81%8c%e8%b2%a0%e6%8b%85%e3%81%99%e3%82%8b","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/115560\/","title":{"rendered":"\u793e\u5b85\u306e\u521d\u671f\u8cbb\u7528\u306f\u3044\u304f\u3089\u304b\u304b\u308b\uff1f\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u9805\u76ee\u3068\u30b3\u30b9\u30c8\u524a\u6e1b\u306e\u79d8\u7b56\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u793e\u5b85\uff08\u501f\u308a\u4e0a\u3052\u793e\u5b85\uff09\u306e\u521d\u671f\u8cbb\u7528\u3068\u306f\u3001\u5951\u7d04\u6642\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u7dcf\u984d\u306e\u76ee\u5b89\u3092\u6307\u3059<\/div>\n<p><strong>\u793e\u5b85\u306e\u521d\u671f\u8cbb\u7528\u306f\u5bb6\u8cc31\u301c2\u304b\u6708\u5206\uff0b\u8af8\u7d4c\u8cbb\u304c\u4e2d\u5fc3\u3067\u3001\u793c\u91d1\u30fb\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\u306f\u4f1a\u793e\u8ca0\u62c5\u304c\u901a\u4f8b\u3060<\/strong><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u521d\u671f\u8cbb\u7528\u306f\u6577\u91d1\u30fb\u793c\u91d1\u7b49<\/strong><\/li>\n<li><strong>\u9375\u4ea4\u63db\u30fb\u9664\u83cc\u306f\u4efb\u610f\u3082<\/strong><\/li>\n<li><strong>\u898f\u5b9a\u3067\u8ca0\u62c5\u533a\u5206\u3092\u660e\u6587\u5316<\/strong><\/li>\n<\/ul>\n<p><strong>Q\uff1a\u793e\u54e1\u306e\u81ea\u5df1\u8ca0\u62c5\u306f\uff1f<\/strong><br 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id=\"post-below-intro\"><\/div><h2>\u793e\u5b85\u5c0e\u5165\u6642\u306b\u767a\u751f\u3059\u308b\u521d\u671f\u8cbb\u7528\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u9805\u76ee\u304c\u542b\u307e\u308c\u308b\u306e\u304b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u3092\u5951\u7d04\u3059\u308b\u969b\u306b\u306f\u3001\u8cc3\u8cb8\u7269\u4ef6\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u304f\u69d8\u3005\u306a\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3089\u306e\u8cbb\u7528\u306f\u3001\u7269\u4ef6\u306e\u7a2e\u985e\u3084\u5951\u7d04\u5f62\u614b\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u307e\u3059\u304c\u3001\u3042\u3089\u304b\u3058\u3081\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4e88\u7b97\u8a08\u753b\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/89565\/\" data-lkc-id=\"1114\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u4e00\u4eba\u66ae\u3089\u3057\u5411\u3051\u793e\u5b85\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\uff1f\u5c0e\u5165\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u4e00\u4eba\u66ae\u3089\u3057\u5411\u3051\u793e\u5b85\u306e\u5c0e\u5165\u306f\u3001\u4f01\u696d\u3068\u5f93\u696d\u54e1\u53cc\u65b9\u306b\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u798f\u5229\u539a\u751f\u306e\u5145\u5b9f\u306b\u3088\u308a\u4f01\u696d\u30a4\u30e1\u30fc\u30b8\u3092\u5411\u4e0a\u3057\u3001\u63a1\u7528\u6d3b\u52d5\u304c\u6709\u5229\u306b\u306a\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u5074\u306b\u3082\u8ee2\u5c45\u624b\u7d9a\u304d\u306e\u7c21\u7d20\u5316\u3084\u30b3\u30b9\u30c8\u8efd\u6e1b\u306a\u3069\u304c\u3042\u3052\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002\u305f\u3060\u3057\u3001\u9000\u8077\u6642\u306e\u7a7a\u5ba4\u30ea\u30b9\u30af\u304c\u767a\u751f\u3057\u305f\u308a\u3001\u7269\u4ef6\u9078\u629e\u306e\u81ea\u7531\u304c\u5236\u9650\u3055\u308c\u305f\u308a\u3068\u53cc\u65b9\u306b\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u305f\u3081\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e00\u4eba\u66ae\u3089\u3057\u5411\u3051\u306e\u793e\u5b85\u3092\u5c0e\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\uff1f\u4f01\u696d\u304c\u3001\u4e00\u4eba\u66ae\u3089\u3057\u5411\u3051\u306e\u793e\u5b85\u5236\u5ea6\u3092\u798f\u5229\u539a\u751f\u3068\u3057\u3066\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u3068\u5f93\u696d\u54e1\u53cc\u65b9\u306b\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u4f01\u696d...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u6577\u91d1\u3084\u793c\u91d1\u3068\u3044\u3063\u305f\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u4ed8\u968f\u3059\u308b\u30b3\u30b9\u30c8<\/h3>\n<p><span style=\"background-color: 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src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u304a\u3051\u308b\u793e\u5b85\u3068\u306f\uff1f\u7a2e\u985e\u3084\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u9055\u3044\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u793e\u5b85\u306f\u3055\u307e\u3056\u307e\u306a\u798f\u5229\u539a\u751f\u306e\u306a\u304b\u3067\u3082\u5f93\u696d\u54e1\u4eba\u6c17\u306e\u9ad8\u3044\u5236\u5ea6\u3067\u3059\u304c\u3001\u300c\u3069\u3093\u306a\u7a2e\u985e\u304c\u3042\u308b\u306e\u304b\uff1f\u300d\u300c\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u9055\u3044\u306f\uff1f\u300d\u3068\u3044\u3063\u305f\u7591\u554f\u3092\u62b1\u3048\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u793e\u5b85\u306e\u7a2e\u985e\u3001\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u9055\u3044\u306a\u3069\u3092\u89e3\u8aac\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u798f\u5229\u539a\u751f\u5236\u5ea6\u3068\u3057\u3066\u793e\u5b85\u304c\u5411\u3044\u3066\u3044\u308b\u4f01\u696d\u306e\u7279\u5fb4\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u7d39\u4ecb\u3057\u307e\u3059\u3002\u4f4f\u5b85\u7cfb\u306e\u798f\u5229\u539a\u751f\u5236\u5ea6\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u5f79\u7acb\u3064\u60c5\u5831\u3092\u307e\u3068\u3081\u3066\u3044\u308b\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u304a\u3051\u308b\u793e\u5b85\u3068\u306f\u305d\u3082\u305d\u3082\u798f\u5229\u539a\u751f\u5236\u5ea6\u306f\u5f93\u696d\u54e1\u3084\u305d\u306e\u5bb6\u65cf\u306b\u5bfe\u3057\u3066\u63d0\u4f9b\u3055\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u7dcf\u79f0\u3067\u3059\u304c\u3001\u793e...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u501f\u4e0a\u793e\u5b85\u306f\u5951\u7d04\u4e00\u6642\u91d1\u306e\u652f\u6255\u3044\u304c\u4e2d\u5fc3\u3068\u306a\u308b\u904b\u7528\u5f62\u614b<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u793e\u6709\u793e\u5b85\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u3001\u571f\u5730\u3084\u5efa\u7269\u306e\u8cfc\u5165\u8cbb\u7528\u3001\u3042\u308b\u3044\u306f\u5efa\u8a2d\u8cbb\u7528\u3068\u3057\u3066\u6975\u3081\u3066\u591a\u984d\u306e\u521d\u671f\u6295\u8cc7\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u4e0d\u52d5\u7523\u3092\u8cc7\u7523\u3068\u3057\u3066\u4fdd\u6709\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u306e\u8a08\u4e0a\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u652f\u6255\u3044\u3082\u767a\u751f\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u4e2d\u53e4\u7269\u4ef6\u3092\u793e\u5b85\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u5165\u5c45\u524d\u306b\u5927\u898f\u6a21\u306a\u30ea\u30d5\u30a9\u30fc\u30e0\u3084\u4fee\u7e55\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u306e\u305f\u3081\u306e\u5de5\u4e8b\u8cbb\u3082\u521d\u671f\u8cbb\u7528\u306b\u6570\u3048\u3089\u308c\u307e\u3059\u3002\u501f\u4e0a\u793e\u5b85\u3068\u6bd4\u8f03\u3057\u3066\u521d\u671f\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"449\" title=\"\u8cc7\u91d1\u7e70\u308a\">\u8cc7\u91d1\u7e70\u308a<\/a>\u3078\u306e\u8ca0\u8377\u306f\u5927\u304d\u3044\u3082\u306e\u306e\u3001\u81ea\u793e\u8cc7\u7523\u3068\u3057\u3066\u306e\u6d3b\u7528\u4fa1\u5024\u304c\u3042\u308b\u3068\u3044\u3046\u5074\u9762\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">\u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_15.html\" target=\"_blank\" rel=\"noopener\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff5c\u7dcf\u52d9\u7701<\/a><\/p>\n<h2>\u4f01\u696d\u3068\u5f93\u696d\u54e1\u306e\u3069\u3061\u3089\u304c\u521d\u671f\u8cbb\u7528\u3092\u3069\u3053\u307e\u3067\u8ca0\u62c5\u3059\u3079\u304d\u304b\uff1f<\/h2>\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>\u793e\u5b85\u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u306f\u3001\u5229\u76ca\u7387\u306e\u5411\u4e0a\u306b\u76f4\u7d50\u3059\u308b\u7d4c\u55b6\u8ab2\u984c\u3067\u3059\u3002<\/b><\/span>\u5e02\u5834\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u8ce2\u304f\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u521d\u671f\u8cbb\u7528\u306e\u7dcf\u984d\u3092\u5927\u5e45\u306b\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u793e\u5b85\u7ba1\u7406\u4ee3\u884c\u4f1a\u793e\u306e\u6d3b\u7528\u306b\u3088\u308b\u624b\u6570\u6599\u3084\u624b\u9593\u306e\u6700\u9069\u5316<\/h3>\n<p><span style=\"background-color: 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title=\"\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\">\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/a>\u306b\u3088\u308a\u3001\u4eba\u4e8b\u62c5\u5f53\u8005\u306e\u4eba\u4ef6\u8cbb\u3068\u3044\u3046\u898b\u3048\u306a\u3044\u30b3\u30b9\u30c8\u3082\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002\u793e\u5185\u306e\u30ea\u30bd\u30fc\u30b9\u3092\u672c\u6765\u306e\u6226\u7565\u7684\u696d\u52d9\u306b\u96c6\u4e2d\u3055\u305b\u3064\u3064\u3001\u5916\u90e8\u306e\u5c02\u9580\u6027\u3092\u6d3b\u304b\u3057\u3066\u76f4\u63a5\u7684\u306a\u652f\u51fa\u3092\u6291\u3048\u308b\u624b\u6cd5\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u3067\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6cd5\u4eba\u5951\u7d04\u5c02\u7528\u306e\u30d7\u30e9\u30f3\u3084\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u306e\u7a4d\u6975\u7684\u306a\u5229\u7528<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5927\u624b\u4e0d\u52d5\u7523\u4ef2\u4ecb\u4f1a\u793e\u3084\u30cf\u30a6\u30b9\u30e1\u30fc\u30ab\u30fc\u304c\u63d0\u4f9b\u3059\u308b\u6cd5\u4eba\u5411\u3051\u306e\u7279\u7d04\u30d7\u30e9\u30f3\u3092\u6d3b\u7528\u3059\u308b\u306e\u3082\u4e00\u6848\u3067\u3059\u3002<\/b><\/span>\u6cd5\u4eba\u5951\u7d04\u3092\u512a\u5148\u7684\u306b\u6271\u3046\u7a93\u53e3\u3092\u901a\u3059\u3053\u3068\u3067\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u304c\u534a\u984d\u306b\u306a\u3063\u305f\u308a\u3001\u7279\u5b9a\u306e\u6642\u671f\u306e\u5951\u7d04\u3067\u793c\u91d1\u304c\u514d\u9664\u3055\u308c\u305f\u308a\u3068\u3044\u3063\u305f\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u793e\u5b85\u5c02\u7528\u306e\u30dd\u30fc\u30bf\u30eb\u30b5\u30a4\u30c8\u3092\u5229\u7528\u3057\u3066\u3001\u521d\u671f\u8cbb\u7528\u304c\u6291\u3048\u3089\u308c\u305f\u7269\u4ef6\u3092\u512a\u5148\u7684\u306b\u691c\u7d22\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3082\u3001\u7121\u99c4\u306a\u652f\u51fa\u3092\u7701\u304f\u305f\u3081\u306e\u5f37\u529b\u306a\u624b\u6bb5\u3068\u306a\u308a\u307e\u3059\u3002\u60c5\u5831\u53ce\u96c6\u306e\u8cea\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3001\u7d50\u679c\u3068\u3057\u3066\u30b3\u30b9\u30c8\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u826f\u3044\u793e\u5b85\u904b\u7528\u3092\u5b9f\u73fe\u3057\u307e\u3059\u3002<\/p>\n<h2>\u7a0e\u52d9\u51e6\u7406\u3084\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u306e\u6271\u3044\u3067\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306f\u3069\u3053\u304b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u3001\u9069\u5207\u306b\u51e6\u7406\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u5f93\u696d\u54e1\u3078\u306e\u300c\u7d66\u4e0e\u300d\u3068\u898b\u306a\u3055\u308c\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u6b63\u3057\u3044\u77e5\u8b58\u306b\u57fa\u3065\u3044\u305f\u4f1a\u8a08\u51e6\u7406\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<h3>\u6cd5\u5b9a\u798f\u5229\u8cbb\u3068\u306e\u9055\u3044\u3068\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b\u8981\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u306e\u521d\u671f\u8cbb\u7528\u3084\u6708\u984d\u8cc3\u6599\u306e\u88dc\u52a9\u5206\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/17264\/\" data-internallinksmanager029f6b8e52c=\"231\" title=\"\u798f\u5229\u539a\u751f\u8cbb\">\u798f\u5229\u539a\u751f\u8cbb<\/a>\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u5168\u984d\u3092\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u3053\u308c\u304c\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u3059\u3079\u3066\u306e\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u5e73\u7b49\u306b\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\u5236\u5ea6\u3067\u3042\u308b\u3053\u3068\u3084\u3001\u793e\u4f1a\u901a\u5ff5\u4e0a\u59a5\u5f53\u306a\u91d1\u984d\u3067\u3042\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u308a\u307e\u3059\u3002\u6975\u7aef\u306b\u8c6a\u83ef\u306a\u7269\u4ef6\u3092\u4e00\u90e8\u306e\u5f79\u54e1\u3060\u3051\u306b\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u3001\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u306e\u6027\u8cea\u3092\u5931\u3044\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306e\u8a08\u7b97\u4e0a\u4e0d\u5229\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5236\u5ea6\u306e\u900f\u660e\u6027\u3092\u4fdd\u3061\u3001\u4e8b\u696d\u9042\u884c\u4e0a\u5fc5\u8981\u306a\u652f\u51fa\u3067\u3042\u308b\u3053\u3068\u3092\u5ba2\u89b3\u7684\u306b\u8a3c\u660e\u3067\u304d\u308b\u72b6\u614b\u3092\u7dad\u6301\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u8cc3\u6599\u76f8\u5f53\u984d\u306e\u6b63\u78ba\u306a\u7b97\u51fa<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306b\u3082\u6ce2\u53ca\u3059\u308b\u305f\u3081\u3001\u6b63\u78ba\u306a\u7b97\u51fa\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2597.htm\" target=\"_blank\" rel=\"noopener\">No.2597\u2003\u4f7f\u7528\u4eba\u306b\u793e\u5b85\u3084\u5bee\u3092\u8cb8\u3057\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u793e\u5b85\u898f\u5b9a\u3092\u7b56\u5b9a\u3059\u308b\u969b\u306b\u521d\u671f\u8cbb\u7528\u306e\u9805\u76ee\u306f\u3069\u3046\u8a18\u8f09\u3059\u3079\u304d\u304b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u904b\u7528\u306b\u304a\u3051\u308b\u30c8\u30e9\u30d6\u30eb\u306e\u591a\u304f\u306f\u3001\u4e8b\u524d\u306e\u5408\u610f\u5f62\u6210\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u8d77\u56e0\u3057\u307e\u3059\u3002<\/b><\/span>\u521d\u671f\u8cbb\u7528\u306e\u53d6\u308a\u6271\u3044\u3092\u793e\u5b85\u898f\u5b9a\u306b\u8a73\u7d30\u306b\u8a18\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4e07\u304c\u4e00\u306e\u4e8b\u614b\u306b\u3082\u8fc5\u901f\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u8cbb\u7528\u8ca0\u62c5\u306e\u5883\u754c\u7dda\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306e\u6761\u6587\u69cb\u6210<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.mlit.go.jp\/common\/001016469.pdf\" target=\"_blank\" rel=\"noopener\">\u539f\u72b6\u56de\u5fa9\u3092\u3081\u3050\u308b\u30c8\u30e9\u30d6\u30eb\u3068\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u518d\u6539\u8a02\u7248\uff09 \uff5c\u56fd\u571f\u4ea4\u901a\u7701<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/library\/50922\/\" data-lkc-id=\"1101\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u8cc7\u6599\u30e9\u30a4\u30d6\u30e9\u30ea | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u793e\u5b85\u5236\u5ea6 \u5c0e\u5165\u30ac\u30a4\u30c9\u30d6\u30c3\u30af | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9 \u8cc7\u6599\u30e9\u30a4\u30d6\u30e9\u30ea<\/div><div class=\"lkc-excerpt\">\u300c\u793e\u5b85\u5236\u5ea6 \u5c0e\u5165\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\u300d\u306e\u8cc7\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3067\u3059\u3002<\/div><\/div><div 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