{"id":121159,"date":"2026-06-15T12:58:30","date_gmt":"2026-06-15T03:58:30","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=121159"},"modified":"2026-06-15T13:03:09","modified_gmt":"2026-06-15T04:03:09","slug":"%e4%bd%8f%e5%ae%85%e6%89%8b%e5%bd%93%e3%81%ae%e3%81%82%e3%82%8b%e4%bc%9a%e7%a4%be%e3%81%ae%e5%89%b2%e5%90%88%e3%81%af%ef%bc%9f%e6%b1%82%e8%81%b7%e8%80%85%e3%82%92%e6%83%b9%e3%81%8d%e3%81%a4%e3%81%91","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/121159\/","title":{"rendered":"\u4f4f\u5b85\u624b\u5f53\u306e\u3042\u308b\u4f1a\u793e\u306e\u5272\u5408\u306f\uff1f\u6c42\u8077\u8005\u3092\u60f9\u304d\u3064\u3051\u308b\u5bb6\u8cc3\u88dc\u52a9\u306e\u4f5c\u308a\u65b9\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u4f4f\u5b85\u624b\u5f53\u306e\u3042\u308b\u4f1a\u793e\u306e\u5272\u5408\u306f\uff1f<\/div>\n<p><strong>\u4f4f\u5b85\u624b\u5f53\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u5272\u5408\u306f47.2%\u3067\u3001\u5e73\u5747\u652f\u7d66\u984d\u306f17,800\u5186\u3067\u3059\u3002<\/strong><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f01\u696d\u898f\u6a21\u304c\u5927\u304d\u3044\u307b\u3069\u652f\u7d66\u984d\u304c\u9ad8\u3044<\/li>\n<li>\u6c42\u8077\u8005\u306f\u798f\u5229\u539a\u751f\u3092\u91cd\u8996\u3059\u308b\u50be\u5411\u304c\u3042\u308b<\/li>\n<li>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u65b9\u304c\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044<\/li>\n<\/ul>\n<p>Q. \u4f4f\u5b85\u624b\u5f53\u304c\u3042\u308b\u3068\u63a1\u7528\u306b\u6709\u5229\u306b\u306a\u308b\uff1f<\/p>\n<p>A. \u5fdc\u52df\u6570\u5897\u52a0\u3001\u5185\u5b9a\u627f\u8afe\u7387\u5411\u4e0a\u3001\u5b9a\u7740\u7387\u5411\u4e0a\u306e\u52b9\u679c\u304c\u3042\u308a\u3001\u63a1\u7528\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u300c\u81ea\u793e\u306e\u63a1\u7528\u529b\u3092\u9ad8\u3081\u305f\u3044\u3051\u308c\u3069\u3001\u4f4f\u5b85\u624b\u5f53\u3092\u5c0e\u5165\u3059\u3079\u304d\u304b\u300d\u3068\u304a\u60a9\u307f\u306e\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u5bb6\u8cc3\u88dc\u52a9\u306e\u5c0e\u5165\u306b\u306f\u6c42\u4eba\u9762\u3067\u306e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u3001\u5185\u5b9a\u627f\u8afe\u7387\u3084\u5b9a\u7740\u7387\u306e\u5411\u4e0a\u306b\u3082\u3064\u306a\u304c\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u6c42\u8077\u8005\u306e\u306a\u304b\u306b\u306f\u3001\u984d\u9762\u306e\u7d66\u4e0e\u4ee5\u4e0a\u306b\u3001\u751f\u6d3b\u306b\u76f4\u7d50\u3059\u308b\u624b\u53d6\u308a\u3092\u91cd\u8996\u3059\u308b\u4eba\u3082\u591a\u3044\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4ed6\u793e\u306e\u76f8\u5834\u3084\u7bc0\u7a0e\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u8e0f\u307e\u3048\u3001\u81ea\u793e\u306b\u5408\u3063\u305f\u5236\u5ea6\u3065\u304f\u308a\u306e\u8003\u3048\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u63a1\u7528\u52b9\u679c\u3092\u4e0a\u3052\u308b\u305f\u3081\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u4f4f\u5b85\u624b\u5f53\u306e\u3042\u308b\u4f1a\u793e\u306e\u5272\u5408\u306f\uff1f<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u65e5\u672c\u306e\u4f01\u696d\u306b\u304a\u3051\u308b\u4f4f\u5b85\u624b\u5f53\u306e\u5c0e\u5165\u72b6\u6cc1\u3092\u6574\u7406\u3057\u307e\u3059\u3002\u5e73\u5747\u7684\u306a\u652f\u7d66\u984d\u306e\u76f8\u5834\u3084\u3001\u4f01\u696d\u898f\u6a21\u306b\u3088\u308b\u9055\u3044\u3092\u628a\u63e1\u3057\u305f\u3046\u3048\u3067\u3001\u6c42\u8077\u8005\u304c\u798f\u5229\u539a\u751f\u3092\u3069\u306e\u7a0b\u5ea6\u91cd\u8996\u3057\u3066\u3044\u308b\u304b\u3092\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4f4f\u5b85\u624b\u5f53\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u5272\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u539a\u751f\u52b4\u50cd\u7701\u306e\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001\u5bb6\u65cf\u624b\u5f53\u3084\u4f4f\u5b85\u624b\u5f53\u306a\u3069\u306e\u751f\u6d3b\u624b\u5f53\u306e\u3046\u3061\u3001\u300c\u4f4f\u5b85\u624b\u5f53\u306a\u3069\u300d\u3092\u652f\u7d66\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u5272\u5408\u306f47.2%\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/toukei\/itiran\/roudou\/jikan\/syurou\/20\/index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c2\u5e74\u5c31\u52b4\u6761\u4ef6\u7dcf\u5408\u8abf\u67fb\u306e\u6982\u6cc1\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<p>\u4f4f\u5b85\u624b\u5f53\u306f\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u7fa9\u52d9\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u304c\u4efb\u610f\u3067\u8a2d\u5b9a\u3059\u308b\u6cd5\u5b9a\u5916\u624b\u5f53\u3067\u3042\u308b\u305f\u3081\u3001\u4f01\u696d\u306e\u65b9\u91dd\u306b\u3088\u3063\u3066\u5c0e\u5165\u306e\u5224\u65ad\u304c\u5206\u304b\u308c\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><strong>\u534a\u6570\u4ee5\u4e0a\u306e\u4f01\u696d\u306f\u4f4f\u5b85\u624b\u5f53\u5236\u5ea6\u3092\u5c0e\u5165\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u4f4f\u5b85\u624b\u5f53\u304c\u3042\u308b\u3053\u3068\u81ea\u4f53\u304c\u63a1\u7528\u5e02\u5834\u306b\u304a\u3044\u3066\u4f01\u696d\u306e\u3072\u3068\u3064\u306e\u5f37\u307f\u306b\u306a\u308a\u5f97\u307e\u3059\u3002<\/strong><\/span><\/p>\n<h3>\u4f4f\u5b85\u624b\u5f53\u306e\u5e73\u5747\u76f8\u5834<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u539a\u751f\u52b4\u50cd\u7701\u306e\u540c\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001\u4f4f\u5b85\u624b\u5f53\u306e\u5e73\u5747\u652f\u7d66\u984d\u306f17,800\u5186\u3067\u3059\u3002\u4f01\u696d\u898f\u6a21\u5225\u306b\u898b\u308b\u3068\u30011,000\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d\u3067\u306f21,300\u5186\u300130\u301c99\u4eba\u306e\u4f01\u696d\u3067\u306f14,200\u5186\u3068\u5dee\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/toukei\/itiran\/roudou\/jikan\/syurou\/20\/index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c2\u5e74\u5c31\u52b4\u6761\u4ef6\u7dcf\u5408\u8abf\u67fb\u306e\u6982\u6cc1\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<p>\u652f\u7d66\u984d\u306f\u4f01\u696d\u306e\u898f\u6a21\u304c\u5927\u304d\u304f\u306a\u308b\u307b\u3069\u9ad8\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u3001\u5c45\u4f4f\u5730\u57df\u306b\u3088\u3063\u3066\u3082\u76f8\u5834\u304c\u5909\u52d5\u3057\u307e\u3059\u3002<\/p>\n<p>\u81ea\u793e\u3067\u4f4f\u5b85\u624b\u5f53\u3092\u8a2d\u8a08\u3001\u3042\u308b\u3044\u306f\u898b\u76f4\u3059\u969b\u306f\u3001\u3053\u306e1.7\u4e07\u301c2\u4e07\u5186\u3068\u3044\u3046\u6c34\u6e96\u3092\u4e00\u3064\u306e\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u3068\u3059\u308b\u306e\u304c\u9069\u5207\u3067\u3059\u3002\u90fd\u5e02\u90e8\u306b\u672c\u793e\u3092\u7f6e\u304f\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u3088\u308a\u9ad8\u3044\u6c34\u6e96\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3067\u4ed6\u793e\u3068\u306e\u5dee\u5225\u5316\u304c\u56f3\u308c\u307e\u3059\u3002<\/p>\n<h3>\u6c42\u8077\u8005\u306f\u798f\u5229\u539a\u751f\u3092\u3069\u3046\u898b\u3066\u3044\u308b\u304b\uff1f<\/h3>\n<p>\u6c42\u8077\u8005\u306f\u4f01\u696d\u9078\u3073\u306b\u304a\u3044\u3066\u3001\u7d66\u4e0e\u6c34\u6e96\u306b\u6b21\u3044\u3067\u300c\u798f\u5229\u539a\u751f\uff08\u7279\u306b\u4f4f\u5b85\u624b\u5f53\uff09\u300d\u3092\u91cd\u8996\u3059\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002\u5bb6\u8cc3\u306f\u6bce\u6708\u306e\u56fa\u5b9a\u652f\u51fa\u306e\u306a\u304b\u3067\u5927\u304d\u306a\u5272\u5408\u3092\u5360\u3081\u308b\u305f\u3081\u3001\u4f4f\u5b85\u624b\u5f53\u306e\u6709\u7121\u304c\u5b9f\u8cea\u7684\u306a\u53ef\u51e6\u5206\u6240\u5f97\u306b\u76f4\u7d50\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u72ec\u7acb\u884c\u653f\u6cd5\u4eba \u52b4\u50cd\u653f\u7b56\u7814\u7a76\u30fb\u7814\u4fee\u6a5f\u69cb\uff08JILPT\uff09\u306e\u8abf\u67fb\u306b\u304a\u3044\u3066\u3001\u300c\u4f1a\u793e\u9078\u3073\u3067\u91cd\u8996\u3059\u308b\u70b9\u300d\u3068\u3057\u3066\u300c\u798f\u5229\u539a\u751f\u304c\u5145\u5b9f\u3057\u3066\u3044\u308b\u3053\u3068\u300d\u306f\u4e0a\u4f4d\u306b\u6319\u304c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.jil.go.jp\/institute\/research\/2022\/documents\/200.pdf\" target=\"_blank\" rel=\"noopener\">\u82e5\u5e74\u8005\u306e\u5c31\u696d\u72b6\u6cc1\u30fb\u30ad\u30e3\u30ea\u30a2\u30fb\u8077\u696d\u80fd\u529b\u958b\u767a\u306e\u73fe\u72b6\u2462<\/a><u>\uff5c<\/u><a href=\"https:\/\/www.jil.go.jp\/institute\/research\/2022\/documents\/200.pdf\" target=\"_blank\" 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href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/351\/\" data-internallinksmanager029f6b8e52c=\"495\" 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href=\"https:\/\/www.mhlw.go.jp\/toukei\/itiran\/roudou\/jikan\/syurou\/20\/index.html\" target=\"_blank\" 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href=\"https:\/\/jsite.mhlw.go.jp\/miyazaki-roudoukyoku\/library\/miyazaki-roudoukyoku\/pamphlet-leaflet\/10_kijun\/kijun_014.pdf\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u5272\u5897\u8cc3\u91d1\u306e\u57fa\u790e\u3068\u306a\u308b\u8cc3\u91d1\u3068\u306f\uff1f\u300d<\/a><\/p>\n<h2>\u81ea\u793e\u306b\u4f4f\u5b85\u624b\u5f53\u3092\u5c0e\u5165\u30fb\u898b\u76f4\u3057\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u4f4f\u5b85\u624b\u5f53\u3092\u65b0\u8a2d\u30fb\u6539\u5b9a\u3059\u308b\u969b\u306b\u306f\u3001\u5177\u4f53\u7684\u306a\u6761\u4ef6\u8a2d\u5b9a\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u8e0f\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6301\u3061\u5bb6\u3068\u8cc3\u8cb8\u306e\u6271\u3044\u306e\u9055\u3044\u3084\u3001\u73fe\u91d1\u652f\u7d66\u3068\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u7a0e\u52d9\u9762\u3067\u306e\u6bd4\u8f03\u3082\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4f4f\u5b85\u624b\u5f53\u306e\u652f\u7d66\u6761\u4ef6\u3092\u8a2d\u5b9a\u3059\u308b<\/h3>\n<p<span style=\"background-color: #ffff99;\"><b>>\u4f4f\u5b85\u624b\u5f53\u306e\u652f\u7d66\u6761\u4ef6\u3092\u8a2d\u5b9a\u3059\u308b\u969b\u3001\u300c\u8ab0\u306b\u30fb\u3044\u304f\u3089\u30fb\u3069\u306e\u3088\u3046\u306a\u6761\u4ef6\u3067\u300d\u652f\u7d66\u3059\u308b\u304b\u3092\u3001\u5ba2\u89b3\u7684\u306a\u57fa\u6e96\u3067\u660e\u78ba\u306b\u8a2d\u8a08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b>\u6761\u4ef6\u3092\u66d6\u6627\u306b\u3059\u308b\u3068\u3001\u5f93\u696d\u54e1\u9593\u3067\u4e0d\u516c\u5e73\u611f\u304c\u751f\u307e\u308c\u3001\u304b\u3048\u3063\u3066\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u306e\u4f4e\u4e0b\u3084\u52b4\u4f7f\u30c8\u30e9\u30d6\u30eb\u3092\u62db\u304f\u30ea\u30b9\u30af\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a3c\u660e\u53ef\u80fd\u306a\u57fa\u6e96\u3092\u8a2d\u3051\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2999\/\" data-internallinksmanager029f6b8e52c=\"540\" title=\"\u4e16\u5e2f\u4e3b\">\u4e16\u5e2f\u4e3b<\/a>\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u8cc3\u8cb8\u5951\u7d04\u8005\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u4f4f\u6c11\u7968\u3084\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56065\/\" data-internallinksmanager029f6b8e52c=\"376\" title=\"\u5c31\u696d\u898f\u5247\">\u5c31\u696d\u898f\u5247<\/a>\u3084\u8cc3\u91d1\u898f\u7a0b\u306b\u660e\u78ba\u306a\u30eb\u30fc\u30eb\u3092\u8a18\u8f09\u3057\u3001\u5b9a\u671f\u7684\u306a\u78ba\u8a8d\u30fb\u5be9\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u69cb\u7bc9\u3057\u307e\u3057\u3087\u3046\u3002\u7533\u8acb\u66f8\u985e\u306e\u63d0\u51fa\u30eb\u30fc\u30c6\u30a3\u30f3\u3092\u534a\u5e74\u3054\u3068\u3084\u5e74\u5ea6\u521d\u3081\u306b\u8a2d\u3051\u308b\u3053\u3068\u3067\u3001\u5b9f\u614b\u628a\u63e1\u304c\u7d99\u7d9a\u7684\u306b\u304a\u3053\u306a\u3048\u307e\u3059\u3002<\/p>\n<h3>\u8cc3\u8cb8\u3060\u3051\u3067\u306a\u304f\u6301\u3061\u5bb6\u306b\u3082\u4f4f\u5b85\u624b\u5f53\u3092\u652f\u7d66\u3059\u3079\u304d\u304b\u3092\u6c7a\u3081\u308b<\/h3>\n<p>\u6301\u3061\u5bb6\u306b\u5bfe\u3059\u308b\u652f\u7d66\u306f\u4f01\u696d\u306e\u8003\u3048\u65b9\u6b21\u7b2c\u3067\u3059\u304c\u3001\u8fd1\u5e74\u306f\u652f\u7d66\u5bfe\u8c61\u5916\u3068\u3059\u308b\u3001\u3042\u308b\u3044\u306f\u8cc3\u8cb8\u3088\u308a\u3082\u6e1b\u984d\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u6301\u3061\u5bb6\u306f\u500b\u4eba\u306e\u300c\u8cc7\u7523\u5f62\u6210\u300d\u3068\u3044\u3046\u5074\u9762\u304c\u5f37\u304f\u3001\u4f1a\u793e\u306e\u7d4c\u8cbb\u3067\u500b\u4eba\u306e\u8cc7\u7523\u8cfc\u5165\u3092\u88dc\u52a9\u3059\u308b\u3053\u3068\u3078\u306e\u7591\u554f\u306e\u58f0\u3084\u3001\u8cc3\u8cb8\u6d3e\u3068\u306e\u516c\u5e73\u6027\u3092\u4fdd\u3064\u305f\u3081\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u5bb6\u516c\u52d9\u54e1\u306e\u4f4f\u5c45\u624b\u5f53\u306b\u304a\u3044\u3066\u3082\u3001\u6301\u3061\u5bb6\u306b\u95a2\u3059\u308b\u624b\u5f53\u306f\u6bb5\u968e\u7684\u306b\u5ec3\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.jinji.go.jp\/ichiran\/tesate\/tesate.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u5bb6\u516c\u52d9\u54e1\u306e\u8af8\u624b\u5f53\u306e\u6982\u8981\uff5c\u4eba\u4e8b\u9662<\/a><\/p>\n<p>\u6c11\u9593\u4f01\u696d\u3082\u3053\u308c\u306b\u8ffd\u968f\u3059\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002\u9650\u308a\u3042\u308b\u539f\u8cc7\u3092\u6709\u52b9\u306b\u4f7f\u3046\u305f\u3081\u3001\u300c\u82e5\u624b\u793e\u54e1\u306e\u81ea\u7acb\u652f\u63f4\u300d\u3092\u30bf\u30fc\u30b2\u30c3\u30c8\u3059\u308b\u306a\u3069\u3001\u76ee\u7684\u306b\u5fdc\u3058\u305f\u5236\u5ea6\u8a2d\u8a08\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4f4f\u5b85\u624b\u5f53\uff08\u73fe\u91d1\u652f\u7d66\uff09\u3068\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u306e\u6bd4\u8f03\u3092\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u4f01\u696d\u3068\u5f93\u696d\u54e1\u306e\u53cc\u65b9\u306b\u3068\u3063\u3066\u3001\u73fe\u91d1\u3067\u306e\u4f4f\u5b85\u624b\u5f53\u3088\u308a\u3082\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u306e\u65b9\u304c\u7bc0\u7a0e\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u73fe\u91d1\u652f\u7d66\u306e\u4f4f\u5b85\u624b\u5f53\u306f\u7d66\u4e0e\u3068\u307f\u306a\u3055\u308c\u3001\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u3057\u3066\u4e00\u5b9a\u306e\u5bb6\u8cc3\uff08\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\uff09\u3092\u5f93\u696d\u54e1\u304b\u3089\u5fb4\u53ce\u3059\u308c\u3070\u3001\u7d66\u4e0e\u8ab2\u7a0e\u3055\u308c\u305a\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7b97\u5b9a\u57fa\u790e\u304b\u3089\u3082\u5916\u308c\u3084\u3059\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u3067\u3082\u3001\u4f7f\u7528\u4eba\u306b\u793e\u5b85\u3092\u8cb8\u4e0e\u3059\u308b\u5834\u5408\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u65e8\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2597.htm\" target=\"_blank\" rel=\"noopener\">No.2597 \u4f7f\u7528\u4eba\u306b\u793e\u5b85\u3084\u5bee\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u904b\u7528\u4e0a\u306e\u4e8b\u52d9\u8ca0\u62c5\u306f\u5897\u3048\u307e\u3059\u304c\u3001\u5f93\u696d\u54e1\u306e\u5b9f\u8cea\u7684\u306a\u624b\u53d6\u308a\u984d\u3092\u5897\u3084\u3059\u76ee\u7684\u3067\u3042\u308c\u3070\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3059\u3002<\/p>\n<h3>\u4f4f\u5b85\u624b\u5f53\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u969b\u306e\u793e\u5185\u624b\u7d9a\u304d\u306e\u6d41\u308c<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u4f4f\u5b85\u624b\u5f53\u3092\u65b0\u8a2d\u30fb\u6539\u5b9a\u3059\u308b\u969b\u306f\u3001\u5c31\u696d\u898f\u5247\u306e\u5909\u66f4\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u8e0f\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u8cc3\u91d1\u898f\u7a0b\u3078\u306e\u6761\u6587\u8ffd\u52a0\u30fb\u5909\u66f4<\/li>\n<li>\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u3078\u306e\u5c4a\u51fa<\/li>\n<li>\u5168\u5f93\u696d\u54e1\u3078\u306e\u5468\u77e5<\/li>\n<\/ol>\n<\/div>\n<p>\u3068\u304f\u306b\u4e0d\u5229\u76ca\u5909\u66f4\u306b\u5f53\u305f\u3089\u306a\u3044\u3088\u3046\u3001\u65e2\u5b58\u306e\u624b\u5f53\u3092\u5ec3\u6b62\u305b\u305a\u306b\u65b0\u5236\u5ea6\u3092\u4ed8\u52a0\u3059\u308b\u5834\u5408\u3084\u3001\u652f\u7d66\u984d\u3092\u5897\u3084\u3059\u5909\u66f4\u3067\u3042\u308c\u3070\u3001\u624b\u7d9a\u304d\u306f\u6bd4\u8f03\u7684\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u307f\u307e\u3059\u3002\u4e00\u65b9\u3001\u624b\u5f53\u3092\u5ec3\u6b62\u30fb\u6e1b\u984d\u3059\u308b\u5834\u5408\u306f\u3001\u52b4\u50cd\u8005\u306e\u500b\u5225\u540c\u610f\u3084\u5408\u7406\u7684\u306a\u7406\u7531\u306e\u8aac\u660e\u304c\u6cd5\u5f8b\u4e0a\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: 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href=\"https:\/\/www.sangyo-rodo.metro.tokyo.lg.jp\/toukei\/koyou\/chingin\/\" target=\"_blank\" 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