{"id":118888,"date":"2026-05-07T16:10:33","date_gmt":"2026-05-07T07:10:33","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=118888"},"modified":"2026-05-07T16:10:33","modified_gmt":"2026-05-07T07:10:33","slug":"%e6%9c%88%e5%b9%b3%e5%9d%87%e6%89%80%e5%ae%9a%e5%8a%b4%e5%83%8d%e6%99%82%e9%96%93%e3%81%a8%e3%81%af%ef%bc%9f%e5%9f%ba%e7%a4%8e%e8%b3%83%e9%87%91%e3%82%84%e6%ae%8b%e6%a5%ad%e4%bb%a3%e3%81%a8%e3%81%ae","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/118888\/","title":{"rendered":"\u6708\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u3068\u306f\uff1f\u57fa\u790e\u8cc3\u91d1\u3084\u6b8b\u696d\u4ee3\u3068\u306e\u95a2\u4fc2\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span 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center;\"><strong>\u4e3b\u306a\u4f7f\u3044\u3069\u3053\u308d<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5b9a\u52b4\u50cd\u6642\u9593<\/td>\n<td style=\"text-align: left;\">\u4f1a\u793e\u304c\u5b9a\u3081\u305f\u901a\u5e38\u306e\u52e4\u52d9\u6642\u9593<\/td>\n<td style=\"text-align: left;\">\u6708\u7d66\u3092\u6642\u9593\u5358\u4fa1\u306b\u76f4\u3059\u8a08\u7b97\u3001\u52e4\u52d9\u8a2d\u8a08<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593<\/td>\n<td style=\"text-align: left;\">\u6cd5\u5f8b\u4e0a\u306e\u4e0a\u9650\u67a0<\/td>\n<td style=\"text-align: left;\">\u6cd5\u5b9a\u6642\u9593\u5916\u52b4\u50cd\u306e\u5224\u5b9a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6708\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593<\/td>\n<td style=\"text-align: left;\">\u5e74\u9593\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u3092\u6708\u5e73\u5747\u306b\u3057\u305f\u6570\u5024<\/td>\n<td style=\"text-align: left;\">\u6708\u7d66\u5236\u306e\u6642\u9593\u5358\u4fa1\u8a08\u7b97<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003:<a href=\"https:\/\/laws.e-gov.go.jp\/law\/322M40000100023\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u57fa\u6e96\u6cd5\u65bd\u884c\u898f\u5247\uff5ce-GOV<\/a><\/p>\n<h2>\u6708\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u3092\u4f7f\u7528\u3059\u308b\u5834\u9762\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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style=\"background-color: 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style=\"width: 22.4%;\" \/>\n<col style=\"width: 52.6%;\" \/>\n<col style=\"width: 25.0%;\" \/> <\/colgroup>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u96c6\u8a08\u6bb5\u968e<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u30c4\u30fc\u30eb\u3067\u5165\u529b\u3059\u308b\u5185\u5bb9<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u51fa\u529b\u3055\u308c\u308b\u6570\u5024<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5e74\u9593\u6240\u5b9a\u306e\u78ba\u5b9a<\/td>\n<td style=\"text-align: left;\">\u6240\u5b9a\u4f11\u65e5\u3001\u6240\u5b9a\u52b4\u50cd\u65e5\u3001\u5404\u65e5\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593<\/td>\n<td style=\"text-align: left;\">\u5e74\u9593\u6240\u5b9a\u52b4\u50cd\u6642\u9593<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6708\u5e73\u5747\u3078\u306e\u63db\u7b97<\/td>\n<td style=\"text-align: left;\">\u5e74\u9593\u6240\u5b9a\u52b4\u50cd\u6642\u9593<\/td>\n<td style=\"text-align: left;\">\u6708\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6708\u6b21\u5b9f\u7e3e\u3068\u306e\u7167\u5408<\/td>\n<td style=\"text-align: left;\">\u5b9f\u52b4\u50cd\u6642\u9593\u3001\u6df1\u591c\u30fb\u4f11\u65e5\u533a\u5206<\/td>\n<td style=\"text-align: left;\">\u5272\u5897\u5bfe\u8c61\u6642\u9593\u306e\u5185\u8a33<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u6708\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u304b\u30891\u6642\u9593\u5f53\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p>1\u6642\u9593\u5f53\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1\u306f\u3001\u6b8b\u696d\u4ee3\u3084\u6df1\u591c\u5272\u5897\u306e\u571f\u53f0\u306b\u306a\u308b\u6570\u5024\u3067\u3059\u3002\u6708\u7d66\u5236\u3067\u306f\u3001\u6708\u7d66\u306e\u3059\u3079\u3066\u3092\u305d\u306e\u307e\u307e\u4f7f\u3046\u306e\u3067\u306f\u306a\u304f\u3001\u5272\u5897\u8a08\u7b97\u306e\u57fa\u790e\u306b\u5165\u308c\u308b\u8cc3\u91d1\u3060\u3051\u3092\u53d6\u308a\u51fa\u3057\u3001\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u3067\u5272\u3063\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3>1\u6642\u9593\u5f53\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1\u306f\u300c\u7b97\u5165\u5bfe\u8c61\u306e\u6708\u7d66\u3092\u6708\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u3067\u5272\u3063\u3066\u7b97\u51fa\u300d<\/h3>\n<p>1\u6642\u9593\u5f53\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1\u306f\u3001\u5272\u5897\u8cc3\u91d1\u306e\u57fa\u790e\u306b\u5165\u308c\u308b\u8cc3\u91d1\u984d\u3092\u3001\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u3067\u5272\u3063\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\u6708\u306b\u3088\u3063\u3066\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u304c\u7570\u306a\u308b\u3068\u304d\u306f\u3001\u65bd\u884c\u898f\u5247\u4e0a\u30011\u5e74\u9593\u306b\u304a\u3051\u308b1\u304b\u6708\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u6570\u3092\u4f7f\u3046\u8003\u3048\u65b9\u3067\u3059\u3002\u5f0f\u3067\u8868\u3059\u3068\u3001\u300c1\u6642\u9593\u5f53\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1\uff1d\u6708\u7d66\u306e\u3046\u3061\u7b97\u5165\u5bfe\u8c61\u984d\u00f7\u6708\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>1\u6642\u9593\u5f53\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1\u304b\u3089\u6b8b\u696d\u4ee3\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b8b\u696d\u4ee3\u306f\u3001\u5148\u306b\u6c42\u3081\u305f1\u6642\u9593\u5f53\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1\u306b\u3001\u6b8b\u696d\u306e\u7a2e\u985e\u3054\u3068\u306e\u5272\u5897\u7387\u3092\u639b\u3051\u3001\u3055\u3089\u306b\u5bfe\u8c61\u6642\u9593\u6570\u3092\u639b\u3051\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u6b8b\u696d\u4ee3\u306f\u300c\u57fa\u790e\u8cc3\u91d1\u306b\u5272\u5897\u7387\u3068\u6b8b\u696d\u6642\u9593\u3092\u639b\u3051\u3066\u7b97\u51fa\u300d<\/h3>\n<p>\u6b8b\u696d\u4ee3\u306e\u57fa\u672c\u5f0f\u306f\u3001\u300c1\u6642\u9593\u5f53\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1\u00d7\u5272\u5897\u7387\u3092\u52a0\u3048\u305f\u5358\u4fa1\u00d7\u5bfe\u8c61\u6642\u9593\u6570\u300d\u3067\u3059\u3002\u6cd5\u5b9a\u6642\u9593\u5916\u52b4\u50cd\u306f25\uff05\u4ee5\u4e0a\u3001\u6df1\u591c\u52b4\u50cd\u306f25\uff05\u4ee5\u4e0a\u3001\u6cd5\u5b9a\u4f11\u65e5\u52b4\u50cd\u306f35\uff05\u4ee5\u4e0a\u306e\u5272\u5897\u8cc3\u91d1\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u57fa\u790e\u8cc3\u91d1\u304c1,750\u5186\u3067\u3001\u6cd5\u5b9a\u6642\u9593\u5916\u52b4\u50cd\u304c10\u6642\u9593\u306a\u3089\u30011,750\u5186\u00d71.25\u00d710\u6642\u9593\u3067\u8a08\u7b97\u3057\u307e\u3059\u30021\u304b\u670860\u6642\u9593\u3092\u8d85\u3048\u308b\u6cd5\u5b9a\u6642\u9593\u5916\u52b4\u50cd\u306f\u300150\uff05\u4ee5\u4e0a\u306e\u5272\u5897\u7387\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6b8b\u696d\u306e\u7a2e\u985e\u3054\u3068\u306b\u5272\u5897\u7387\u3092\u5206\u3051\u3066\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u6b8b\u696d\u4ee3\u306f\u3001\u3059\u3079\u3066\u540c\u3058\u7387\u3067\u8a08\u7b97\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6cd5\u5b9a\u6642\u9593\u5916\u52b4\u50cd\u3001\u6df1\u591c\u52b4\u50cd\u3001\u6cd5\u5b9a\u4f11\u65e5\u52b4\u50cd\u306f\u6271\u3044\u304c\u7570\u306a\u308a\u3001\u91cd\u306a\u308b\u5834\u5408\u306f\u52a0\u7b97\u3057\u3066\u8003\u3048\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u6cd5\u5b9a\u6642\u9593\u5916\u52b4\u50cd\u304c\u5348\u5f8c10\u6642\u304b\u3089\u5348\u524d5\u6642\u306e\u6df1\u591c\u5e2f\u306b\u53ca\u3093\u3060\u5834\u5408\u306f\u3001\u6642\u9593\u591625\uff05\u4ee5\u4e0a\u3068\u6df1\u591c25\uff05\u4ee5\u4e0a\u3092\u5408\u308f\u305b\u306650\uff05\u4ee5\u4e0a\u306e\u5272\u5897\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 42.9%;\" \/>\n<col style=\"width: 24.5%;\" \/>\n<col style=\"width: 32.6%;\" \/> <\/colgroup>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u52b4\u50cd\u306e\u533a\u5206<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u5272\u5897\u7387\u306e\u6700\u4f4e\u9650\u5ea6<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u8a08\u7b97\u306e\u8003\u3048\u65b9<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6cd5\u5b9a\u6642\u9593\u5916\u52b4\u50cd<\/td>\n<td style=\"text-align: left;\">25\uff05\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">\u57fa\u790e\u8cc3\u91d1\u00d71.25\u00d7\u6642\u9593\u6570<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6df1\u591c\u52b4\u50cd\uff08\u5348\u5f8c10\u6642\u301c\u5348\u524d5\u6642\uff09<\/td>\n<td style=\"text-align: left;\">25\uff05\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">\u57fa\u790e\u8cc3\u91d1\u00d71.25\u00d7\u6642\u9593\u6570<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6cd5\u5b9a\u4f11\u65e5\u52b4\u50cd<\/td>\n<td style=\"text-align: left;\">35\uff05\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">\u57fa\u790e\u8cc3\u91d1\u00d71.35\u00d7\u6642\u9593\u6570<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">1\u304b\u670860\u6642\u9593\u8d85\u306e\u6cd5\u5b9a\u6642\u9593\u5916\u52b4\u50cd<\/td>\n<td style=\"text-align: left;\">50\uff05\u4ee5\u4e0a<\/td>\n<td style=\"text-align: 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