{"id":121311,"date":"2026-06-15T18:41:14","date_gmt":"2026-06-15T09:41:14","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=121311"},"modified":"2026-06-15T18:45:21","modified_gmt":"2026-06-15T09:45:21","slug":"%e5%80%9f%e3%82%8a%e4%b8%8a%e3%81%92%e7%a4%be%e5%ae%85%e3%81%af%e6%96%b0%e5%85%a5%e7%a4%be%e5%93%a1%e3%81%ab%e3%82%82%e4%bd%bf%e3%81%88%e3%82%8b%ef%bc%9f%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%83%bb","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/121311\/","title":{"rendered":"\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u65b0\u5165\u793e\u54e1\u306b\u3082\u4f7f\u3048\u308b\uff1f\u30e1\u30ea\u30c3\u30c8\u30fb\u6e96\u5099\u6642\u671f\u30fb\u6ce8\u610f\u70b9\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u65b0\u5165\u793e\u54e1\u306b\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u5c0e\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u306f\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u5236\u5ea6\u3092\u6574\u3048\u308c\u3070\u3001\u4f4f\u5c45\u8cbb\u3092\u6291\u3048\u3064\u3064\u63a1\u7528\u529b\u3092\u9ad8\u3081\u3089\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5165\u793e\u6642\u306e\u66ae\u3089\u3057\u306e\u4e0d\u5b89\u3092\u3084\u308f\u3089\u3052\u308b<\/li>\n<li>\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306e\u652f\u6255\u3044\u304c\u6e1b\u308b<\/li>\n<li>\u7ba1\u7406\u696d\u52d9\u3084\u7a7a\u5ba4\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b<\/li>\n<\/ul>\n<p>\u5229\u7528\u6761\u4ef6\u3092\u660e\u6587\u5316\u3059\u308c\u3070\u4e0d\u516c\u5e73\u611f\u3092\u9632\u3052\u308b\u305f\u3081\u3001\u5165\u5c45\u306e1\u301c2\u30f6\u6708\u524d\u304b\u3089\u8a08\u753b\u7684\u306b\u9032\u3081\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u65b0\u5165\u793e\u54e1\u5411\u3051\u306b\u5c0e\u5165\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u62c5\u5f53\u8005\u306f\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u304b\u3092\u77e5\u308a\u305f\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u65b0\u5165\u793e\u54e1\u5411\u3051\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u5c0e\u5165\u30e1\u30ea\u30c3\u30c8\u3084\u5c0e\u5165\u624b\u9806\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u798f\u5229\u539a\u751f\u5236\u5ea6\u3092\u5145\u5b9f\u3055\u305b\u3001\u63a1\u7528\u529b\u3092\u9ad8\u3081\u305f\u3044\u7d4c\u55b6\u8005\u3084\u7ba1\u7406\u8077\u306e\u65b9\u306f\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u306f\u3001\u4f01\u696d\u304c\u4e0d\u52d5\u7523\u4f1a\u793e\u304b\u3089\u8cc3\u8cb8\u7269\u4ef6\u3092\u501f\u308a\u4e0a\u3052\u3001\u5f93\u696d\u54e1\u306b\u793e\u5b85\u3068\u3057\u3066\u63d0\u4f9b\u3059\u308b\u798f\u5229\u539a\u751f\u5236\u5ea6\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u8ee2\u52e4\u304c\u591a\u3044\u4f01\u696d\u3084\u6d77\u5916\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u4f01\u696d\u3067\u5c0e\u5165\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u4f4f\u307e\u3044\u306e\u78ba\u4fdd\u3092\u30b5\u30dd\u30fc\u30c8\u3067\u304d\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u65b0\u5165\u793e\u54e1\u306b\u3068\u3063\u3066\u306f\u3001\u8fd1\u96a3\u306e\u5bb6\u8cc3\u76f8\u5834\u3088\u308a\u4f4e\u3044\u8ca0\u62c5\u984d\u3067\u5165\u5c45\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u521d\u671f\u8cbb\u7528\u3084\u6bce\u6708\u306e\u4f4f\u5c45\u8cbb\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u306a\u304c\u3089\u5b89\u5fc3\u3057\u3066\u65b0\u751f\u6d3b\u3092\u59cb\u3081\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002 <\/p>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u9023\u8a18\u4e8b\u3082\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/64673\/\" data-lkc-id=\"312\" 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\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u3068\u306f\uff1f\u5f93\u696d\u54e1\u30fb\u4f1a\u793e\u5074\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u7bc0\u7a0e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/div><div class=\"lkc-excerpt\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u3068\u306f\u3001\u4f01\u696d\u304c\u5951\u7d04\u3057\u305f\u8cc3\u8cb8\u7269\u4ef6\u3092\u5f93\u696d\u54e1\u306b\u8cb8\u3057\u51fa\u3059\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002\u5f93\u696d\u54e1\u306f\u76f8\u5834\u3088\u308a\u5b89\u3044\u5bb6\u8cc3\u3067\u4f4f\u3081\u308b\u3046\u3048\u3001\u4f01\u696d\u5074\u306b\u3082\u7bc0\u7a0e\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u305f\u3081\u3001\u53cc\u65b9\u306b\u3068\u3063\u3066\u9b45\u529b\u7684\u306a\u5236\u5ea6\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u306e\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u304b\u3089\u3001\u6df7\u540c\u3055\u308c\u304c\u3061\u306a\u793e\u6709\u793e\u5b85\u3084\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u9055\u3044\u3001\u305d\u3057\u3066\u5f93\u696d\u54e1\u30fb\u4f01\u696d\u305d\u308c\u305e\u308c\u306e\u8996\u70b9\u304b\u3089\u898b\u305f\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u3001\u5177\u4f53\u7684\u306a\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u4ea4\u3048\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u3068\u306f\uff1f\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u3068\u306f\u3001\u4f01\u696d\u304c\u8cc3\u8cb8\u7269\u4ef6\u3092\u5951\u7d04\u3057\u3001\u5f93\u696d\u54e1\u306b\u4f4f\u5b85\u3092\u8cb8\u3057\u51fa\u3059...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u65b0\u5165\u793e\u54e1\u306b\u501f\u308a\u4e0a\u3052\u793e\u5b85\u304c\u5229\u7528\u3055\u308c\u308b\u4e3b\u306a\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u5165\u793e\u54e1\u5411\u3051\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u4f4f\u5c45\u9762\u306e\u4e0d\u5b89\u3092\u8efd\u6e1b\u3057\u3001\u5b89\u5fc3\u3057\u3066\u65b0\u751f\u6d3b\u3092\u59cb\u3081\u3089\u308c\u308b\u798f\u5229\u539a\u751f\u3068\u3057\u3066\u5c0e\u5165\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u65b0\u5165\u793e\u54e1\u5411\u3051\u306b\u5c0e\u5165\u3059\u308b\u30b1\u30fc\u30b9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u9060\u65b9\u304b\u3089\u306e\u63a1\u7528\u30fb\u914d\u5c5e\u306e\u5834\u5408<\/li>\n<li>\u521d\u671f\u914d\u5c5e\u3084\u8ee2\u52e4\u3067\u5730\u65b9\u52e4\u52d9\u3068\u306a\u308b\u5834\u5408<\/li>\n<li>\u63a1\u7528\u6d3b\u52d5\u3067\u5236\u5ea6\u306e\u9b45\u529b\u3092\u8a34\u6c42\u3059\u308b\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u7279\u306b\u3001\u9060\u65b9\u63a1\u7528\u3084\u5730\u65b9\u914d\u5c5e\u304c\u3042\u308b\u4f01\u696d\u3067\u306f\u3001\u4f4f\u307e\u3044\u63a2\u3057\u3084\u8cbb\u7528\u8ca0\u62c5\u3092\u30b5\u30dd\u30fc\u30c8\u3067\u304d\u308b\u70b9\u304c\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002\u307e\u305f\u3001\u63a1\u7528\u6d3b\u52d5\u306b\u304a\u3044\u3066\u3082\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u306f\u4f01\u696d\u306e\u9b45\u529b\u5411\u4e0a\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h2>\u65b0\u5165\u793e\u54e1\u306b\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u7528\u610f\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u65b0\u5165\u793e\u54e1\u306b\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u7528\u610f\u3059\u308b\u3053\u3068\u3067\u3001\u4f4f\u5c45\u63a2\u3057\u3084\u521d\u671f\u8cbb\u7528\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u3001\u5b89\u5fc3\u3057\u3066\u50cd\u304d\u59cb\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u65b0\u5165\u793e\u54e1\u5411\u3051\u306b\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u7528\u610f\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u65b0\u5165\u793e\u54e1\u306e\u751f\u6d3b\u4e0d\u5b89\u3092\u6e1b\u3089\u305b\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u65b0\u5165\u793e\u54e1\u5411\u3051\u306b\u7528\u610f\u3059\u308b\u3053\u3068\u3067\u3001\u5165\u793e\u524d\u5f8c\u306e\u4f4f\u5c45\u306b\u95a2\u3059\u308b\u4e0d\u5b89\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u7279\u306b\u3001\u521d\u3081\u3066\u306e\u4e00\u4eba\u66ae\u3089\u3057\u3084\u9060\u65b9\u3078\u306e\u5f15\u3063\u8d8a\u3057\u3067\u306f\u3001\u7269\u4ef6\u63a2\u3057\u3084\u5951\u7d04\u624b\u7d9a\u304d\u3001\u521d\u671f\u8cbb\u7528\u306e\u8ca0\u62c5\u304c\u5927\u304d\u306a\u8ab2\u984c\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u3067\u8cc3\u8cb8\u5951\u7d04\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u6577\u91d1\u30fb\u793c\u91d1\u30fb\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\u3001\u5bb6\u8cc3\u6570\u30f6\u6708\u5206\u306e\u8cbb\u7528\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u65b0\u5165\u793e\u54e1\u306e\u5b89\u5fc3\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u65b0\u5165\u793e\u54e1\u306b\u7528\u610f\u3057\u3066\u304a\u304f\u3068\u3001\u91d1\u92ad\u7684\u4e0d\u5b89\u3084\u8cc3\u8cb8\u5951\u7d04\u306e\u624b\u7d9a\u304d\u304c\u7c21\u7d20\u5316\u3057\u3001\u5b89\u5fc3\u3057\u3066\u65b0\u751f\u6d3b\u3092\u59cb\u3081\u3084\u3059\u304f\u306a\u308a\u307e\u3059 \u3002<\/p>\n<h3>\u5730\u65b9\u5b66\u751f\u30fb\u9060\u65b9\u4eba\u6750\u3092\u63a1\u7528\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u65b0\u5165\u793e\u54e1\u5411\u3051\u306b\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u5730\u65b9\u304b\u3089\u90fd\u5e02\u90e8\u3078\u5c31\u8077\u3059\u308b\u5b66\u751f\u306b\u5b89\u5fc3\u611f\u3092\u4e0e\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u5730\u65b9\u306b\u6bd4\u3079\u3066\u90fd\u5e02\u90e8\u3067\u306f\u4f4f\u5b85\u8cbb\u304c\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001\u5730\u65b9\u30fb\u9060\u65b9\u304b\u3089\u5f15\u3063\u8d8a\u3057\u3066\u50cd\u304f\u65b0\u5165\u793e\u54e1\u306b\u306f\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308a\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u65b0\u5165\u793e\u54e1\u306f\u53ce\u5165\u304c\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u4f4f\u5b85\u9762\u306e\u4e0d\u5b89\u3067\u9060\u65b9\u304b\u3089\u306e\u5c31\u8077\u30fb\u5fdc\u52df\u3092\u305f\u3081\u3089\u3046\u5b66\u751f\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u4f01\u696d\u304c\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u7528\u610f\u3057\u3066\u304a\u3051\u3070\u3001\u65b0\u5165\u793e\u54e1\u306f\u4f4f\u307e\u3044\u63a2\u3057\u3084\u521d\u671f\u8cbb\u7528\u306e\u4e0d\u5b89\u3092\u6291\u3048\u3066\u5165\u793e\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u63a1\u7528\u30b5\u30a4\u30c8\u3084\u4f1a\u793e\u8aac\u660e\u4f1a\u3067\u300c\u65b0\u5165\u793e\u54e1\u5411\u3051\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3042\u308a\u300d\u3068\u6253\u3061\u51fa\u3059\u3053\u3068\u3067\u3001\u5730\u65b9\u5b66\u751f\u30fb\u9060\u65b9\u4eba\u6750\u306b\u3068\u3063\u3066\u5fdc\u52df\u3057\u3084\u3059\u3044\u4f01\u696d\u3068\u306a\u308a\u3001\u63a1\u7528\u6d3b\u52d5\u306b\u304a\u3051\u308b\u5dee\u5225\u5316\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>\u65b0\u5165\u793e\u54e1\u30fb\u4f01\u696d\u306e\u53cc\u65b9\u306b\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308b<\/h3>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u65b0\u5165\u793e\u54e1\u306e\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\u3001\u4f01\u696d\u306e\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u3092\u304a\u3055\u3048\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0b\u8a18\u306e\u8868\u3067\u306f\u3001\u65b0\u5165\u793e\u54e1\u3068\u4f01\u696d\u306e\u5177\u4f53\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 15.3%;\">\n<col style=\"width: 84.7%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u5bfe\u8c61<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u4f01\u696d<\/th>\n<td style=\"text-align: left;\">\u4f4f\u5b85\u624b\u5f53\u3088\u308a<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\u6271\u3044\u3084\u3059\u304f\u3001\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3092\u6291\u3048\u3084\u3059\u3044\u3002<br \/>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b\u5834\u5408\u3082\u3042\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u65b0\u5165\u793e\u54e1<\/th>\n<td style=\"text-align: left;\">\u73fe\u91d1\u652f\u7d66\u306e\u4f4f\u5b85\u624b\u5f53\u3088\u308a\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u6291\u3048\u3084\u3059\u304f\u3001\u6240\u5f97\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u8efd\u6e1b\u304c\u671f\u5f85\u3067\u304d\u308b\u3002<\/td>\n<\/tr>\n<\/table>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u4f01\u696d\u3068\u65b0\u5165\u793e\u54e1\u306e\u53cc\u65b9\u3067\u7a0e\u8ca0\u62c5\u3092\u304a\u3055\u3048\u3084\u3059\u304f\u3001\u798f\u5229\u539a\u751f\u3068\u3057\u3066\u6d3b\u7528\u3057\u3084\u3059\u3044\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<h3>\u5185\u5b9a\u8f9e\u9000\u30fb\u65e9\u671f\u96e2\u8077\u306e\u9632\u6b62\u306b\u3064\u306a\u304c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u65b0\u5165\u793e\u54e1\u306b\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u65b0\u5165\u793e\u54e1\u306e\u751f\u6d3b\u306b\u91d1\u92ad\u7684\u306a\u4f59\u88d5\u304c\u751f\u307e\u308c\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u6642\u9593\u304c\u5145\u5b9f\u3057\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u3055\u3089\u306b\u3001\u65b0\u5165\u793e\u54e1\u306f\u4f01\u696d\u5074\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u5b9f\u611f\u3057\u3084\u3059\u3044\u305f\u3081\u3001\u4f1a\u793e\u3078\u306e\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u5411\u4e0a\u306b\u3082\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n<p>\u4f4f\u5c45\u8cbb\u3084\u5f15\u3063\u8d8a\u3057\u3078\u306e\u4e0d\u5b89\u3092\u8efd\u6e1b\u3067\u304d\u308b\u305f\u3081\u3001\u5185\u5b9a\u8f9e\u9000\u3084\u65e9\u671f\u96e2\u8077\u306e\u9632\u6b62\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u65b0\u5165\u793e\u54e1\u306e\u751f\u6d3b\u5b89\u5b9a\u3092\u652f\u3048\u308b\u798f\u5229\u539a\u751f\u5236\u5ea6\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h2>\u65b0\u5165\u793e\u54e1\u306b\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u7528\u610f\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u65b0\u5165\u793e\u54e1\u5411\u3051\u306b\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u5bb6\u8cc3\u8ca0\u62c5\u3084\u7ba1\u7406\u30b3\u30b9\u30c8\u306e\u5897\u52a0\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5229\u7528\u6761\u4ef6\u306b\u5dee\u304c\u3042\u308b\u3068\u4e0d\u516c\u5e73\u611f\u306b\u3064\u306a\u304c\u308b\u305f\u3081\u3001\u5236\u5ea6\u8a2d\u8a08\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002 <\/p>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u4e3b\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u3088\u308a\u8a73\u3057\u304f\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f1a\u793e\u5074\u306e\u5951\u7d04\u30fb\u7ba1\u7406\u696d\u52d9\u304c\u5897\u3048\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u65b0\u5165\u793e\u54e1\u5411\u3051\u306b\u5c0e\u5165\u3059\u308b\u5834\u5408\u3001\u8cc3\u8cb8\u5951\u7d04\u3084\u5bb6\u8cc3\u652f\u6255\u3044\u306a\u3069\u306e\u624b\u7d9a\u304d\u3092\u4f01\u696d\u5074\u304c\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b>\u30c8\u30e9\u30d6\u30eb\u9632\u6b62\u306e\u305f\u3081\u3001\u793e\u5b85\u4f7f\u7528\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d66\u4e0e\u304b\u3089\u793e\u5b85\u8cbb\u7528\u3092\u5929\u5f15\u304d\u3059\u308b\u969b\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c24\u6761\u306e\u300c\u8cc3\u91d1\u5168\u984d\u6255\u3044\u306e\u539f\u5247\u300d\u306b\u57fa\u3065\u304d\u3001\u52b4\u4f7f\u5354\u5b9a\u306e\u7de0\u7d50\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u5236\u5ea6\u904b\u7528\u306b\u306f\u3001\u6cd5\u4ee4\u3092\u8e0f\u307e\u3048\u305f\u9069\u5207\u306a\u7ba1\u7406\u4f53\u5236\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002 <\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/322AC0000000049#Mp-Ch_3-At_24:~:text=%E8%B3%83%E9%87%91%E3%81%AE%E6%94%AF%E6%89%95%EF%BC%89-,%E7%AC%AC%E4%BA%8C%E5%8D%81%E5%9B%9B%E6%9D%A1,-%E8%B3%83%E9%87%91%E3%81%AF%E3%80%81%E9%80%9A%E8%B2%A8\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u57fa\u6e96\u6cd5\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3>\u7a0e\u52d9\u4e0a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u7d66\u4e0e\u8ab2\u7a0e\u3055\u308c\u308b<\/h3>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u65b0\u5165\u793e\u54e1\u5411\u3051\u306b\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u6761\u4ef6\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u304c\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u6271\u3046\u306b\u306f\u3001\u65b0\u5165\u793e\u54e1\u304b\u3089\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50%\u4ee5\u4e0a\u3092\u53d7\u3051\u53d6\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u3053\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u4f01\u696d\u8ca0\u62c5\u5206\u306e\u5bb6\u8cc3\u3092\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3084\u3059\u304f\u306a\u308a\u3001\u7bc0\u7a0e\u52b9\u679c\u3082\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u300150%\u672a\u6e80\u306e\u5834\u5408\u306f\u7d66\u4e0e\u6271\u3044\u3068\u306a\u308a\u3001\u5f93\u696d\u54e1\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u3068\u5224\u65ad\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2597.htm?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">No.2597 \u4f7f\u7528\u4eba\u306b\u793e\u5b85\u3084\u5bee\u3092\u8cb8\u3057\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7a7a\u5ba4\u3067\u3082\u5bb6\u8cc3\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u65b0\u5165\u793e\u54e1\u5411\u3051\u306b\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u7a7a\u5ba4\u30ea\u30b9\u30af\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u5165\u793e\u54e1\u304c\u8ee2\u52e4\u30fb\u9000\u8077\u3092\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u89e3\u7d04\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u306f\u4f01\u696d\u304c\u5bb6\u8cc3\u3092\u8ca0\u62c5\u3057\u7d9a\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/b><\/p>\n<p>\u307e\u305f\u3001\u9000\u53bb\u5f8c\u306b\u6b21\u306e\u5165\u5c45\u8005\u304c\u3059\u3050\u6c7a\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u7a7a\u5ba4\u671f\u9593\u306e\u5bb6\u8cc3\u8ca0\u62c5\u306b\u52a0\u3048\u3066\u3001\u9055\u7d04\u91d1\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u524d\u306b\u8cc3\u8cb8\u5951\u7d04\u306e\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u3001\u9069\u5207\u306b\u7ba1\u7406\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u30fb\u4f4f\u5b85\u624b\u5f53\u30fb\u793e\u6709\u793e\u5b85\u306e\u9055\u3044<\/h2>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u4f01\u696d\u304c\u8cc3\u8cb8\u7269\u4ef6\u3092\u5951\u7d04\u3059\u308b\u5236\u5ea6\u3001\u4f4f\u5b85\u624b\u5f53\u306f\u5bb6\u8cc3\u88dc\u52a9\u3092\u652f\u7d66\u3059\u308b\u5236\u5ea6\u3001\u793e\u6709\u793e\u5b85\u306f\u4f01\u696d\u6240\u6709\u306e\u7269\u4ef6\u3092\u63d0\u4f9b\u3059\u308b\u70b9\u304c\u5927\u304d\u306a\u9055\u3044\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u4f4f\u5b85\u624b\u5f53\u306e\u9055\u3044<\/h3>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u4f3c\u305f\u798f\u5229\u539a\u751f\u3068\u3057\u3066\u4f4f\u5b85\u624b\u5f53\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 17.3%;\">\n<col style=\"width: 39.2%;\">\n<col style=\"width: 43.5%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u5236\u5ea6<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u5185\u5bb9<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u65b0\u5165\u793e\u54e1\u3078\u306e\u7279\u5fb4<\/strong><\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u4f4f\u5b85\u624b\u5f53<\/th>\n<td style=\"text-align: left;\">\u4f01\u696d\u304c\u5f93\u696d\u54e1\u3078\u4f4f\u5c45\u8cbb\u306e\u4e00\u90e8\u3092\u624b\u5f53\u3068\u3057\u3066\u652f\u7d66\u3002\u7d66\u4e0e\u3068\u3042\u308f\u305b\u3066\u652f\u7d66\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3002<\/td>\n<td style=\"text-align: left;\">\u65b0\u5165\u793e\u54e1\u81ea\u8eab\u304c\u7269\u4ef6\u5951\u7d04\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001\u521d\u671f\u8cbb\u7528\u3084\u5951\u7d04\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u501f\u308a\u4e0a\u3052\u793e\u5b85<\/th>\n<td style=\"text-align: left;\">\u4f01\u696d\u304c\u8cc3\u8cb8\u7269\u4ef6\u3092\u5951\u7d04\u3057\u3001\u5f93\u696d\u54e1\u3078\u4f4f\u5c45\u3068\u3057\u3066\u63d0\u4f9b\u3059\u308b\u5236\u5ea6\u3002<\/td>\n<td style=\"text-align: left;\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u65b0\u5165\u793e\u54e1\u306e\u4f4f\u5c45\u63a2\u3057\u3084\u5951\u7d04\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u5b89\u5fc3\u3057\u3066\u65b0\u751f\u6d3b\u3092\u59cb\u3081\u3084\u3059\u3044\u3002<\/td>\n<\/tr>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u4f4f\u5b85\u624b\u5f53\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u65b9\u304c\u3001\u6240\u5f97\u7a0e\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306a\u3069\u306e\u8ca0\u62c5\u304c\u5c11\u306a\u304f\u306a\u308a\u3001\u5f93\u696d\u54e1\u306e\u7d4c\u6e08\u7684\u306a\u8ca0\u62c5\u306e\u6e1b\u5c11\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n<h3>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u793e\u6709\u793e\u5b85\u306e\u9055\u3044<\/h3>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u793e\u6709\u793e\u5b85\u306e\u9055\u3044\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 17.5%;\">\n<col style=\"width: 38.7%;\">\n<col style=\"width: 43.8%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u5236\u5ea6<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u5185\u5bb9<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u65b0\u5165\u793e\u54e1\u3078\u306e\u7279\u5fb4<\/strong><\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u793e\u6709\u793e\u5b85<\/th>\n<td style=\"text-align: left;\">\u4f01\u696d\u304c\u81ea\u793e\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u4f4f\u5b85\u3092\u5f93\u696d\u54e1\u3078\u63d0\u4f9b\u3059\u308b\u5236\u5ea6\u3002\u7269\u4ef6\u7ba1\u7406\u3082\u4f01\u696d\u304c\u884c\u3046\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3002 <\/td>\n<td style=\"text-align: left;\">\u65b0\u5165\u793e\u54e1\u306f\u6bd4\u8f03\u7684\u5b89\u3044\u5bb6\u8cc3\u3067\u5165\u5c45\u3057\u3084\u3059\u3044\u4e00\u65b9\u3001\u7269\u4ef6\u3084\u30a8\u30ea\u30a2\u306e\u9078\u629e\u80a2\u304c\u9650\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002 <\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u501f\u308a\u4e0a\u3052\u793e\u5b85<\/th>\n<td style=\"text-align: left;\">\u4f01\u696d\u304c\u8cc3\u8cb8\u7269\u4ef6\u3092\u501f\u308a\u4e0a\u3052\u3001\u5f93\u696d\u54e1\u3078\u4f4f\u5c45\u3068\u3057\u3066\u63d0\u4f9b\u3059\u308b\u5236\u5ea6\u3002 <\/td>\n<td style=\"text-align: left;\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u65b0\u5165\u793e\u54e1\u306e\u4f4f\u5c45\u63a2\u3057\u3084\u5951\u7d04\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u3001\u52e4\u52d9\u5730\u306b\u5408\u308f\u305b\u3066\u67d4\u8edf\u306b\u4f4f\u307e\u3044\u3092\u7528\u610f\u3057\u3084\u3059\u3044\u3002 <\/td>\n<\/tr>\n<\/table>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u793e\u6709\u793e\u5b85\u306f\u3001\u305d\u308c\u305e\u308c\u7279\u5fb4\u3084\u30e1\u30ea\u30c3\u30c8\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u65b0\u5165\u793e\u54e1\u306e\u50cd\u304d\u3084\u3059\u3055\u3084\u4f4f\u74b0\u5883\u306e\u6574\u5099\u3092\u91cd\u8996\u3059\u308b\u5834\u5408\u306f\u3001\u4f01\u696d\u306e\u63a1\u7528\u65b9\u91dd\u3084\u904b\u7528\u30b3\u30b9\u30c8\u306b\u5408\u308f\u305b\u3066\u3001\u6700\u9069\u306a\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002 <\/p>\n<h2>\u65b0\u5165\u793e\u54e1\u5411\u3051\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3044\u3064\u304b\u3089\u6e96\u5099\u3059\u308b\uff1f<\/h2>\n<p>\u65b0\u5165\u793e\u54e1\u5411\u3051\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u5165\u5c45\u306e1\u301c2\u30f6\u6708\u524d\u304b\u3089\u5951\u7d04\u6e96\u5099\u3092\u59cb\u3081\u308b\u3068\u3001\u4f59\u88d5\u3092\u3082\u3063\u3066\u5165\u5c45\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>4<span style=\"background-color: #ffff99;\"><b>\u6708\u306e\u5165\u793e\u307e\u3067\u306b\u65b0\u5165\u793e\u54e1\u306e\u5165\u5c45\u3092\u6e08\u307e\u305b\u308b\u306b\u306f\u30013\u6708\u4e2d\u65ec\u307e\u3067\u306b\u306f\u5f15\u3063\u8d8a\u3057\u4f5c\u696d\u307e\u3067\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u4f01\u696d\u5074\u3082\u3001\u65b0\u5165\u793e\u54e1\u306e\u4f4f\u5c45\u6e96\u5099\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u3053\u3068\u3067\u3001\u65b0\u5165\u793e\u54e1\u306e\u8ca0\u62c5\u8efd\u6e1b\u3084\u5165\u793e\u5f8c\u306e\u65e9\u671f\u5b9a\u7740\u3092\u30b5\u30dd\u30fc\u30c8\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3010\u5f15\u3063\u8d8a\u3057\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u76ee\u5b89\u3011<\/p>\n<table>\n<colgroup>\n<col style=\"width: 30.0%;\">\n<col style=\"width: 70.0%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u6642\u671f<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u3084\u308b\u3053\u3068<\/strong><\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">1\u6708<\/th>\n<td style=\"text-align: center;\">\u5bfe\u8c61\u4eba\u6570\u306e\u628a\u63e1<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">2\u6708\u4e0a\u65ec<\/th>\n<td style=\"text-align: center;\">\u7269\u4ef6\u30fb\u5f15\u3063\u8d8a\u3057\u624b\u914d\u306e\u76f8\u8ac7<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">2\u6708\u4e0b\u65ec<\/th>\n<td style=\"text-align: center;\">\u7269\u4ef6\u9078\u5b9a\u30fb\u7533\u8fbc\u30fb\u5951\u7d04<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">3\u6708\u4e0a\u65ec\uff5e\u4e2d\u65ec<\/th>\n<td style=\"text-align: center;\">\u5f15\u3063\u8d8a\u3057<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">4\u6708<\/th>\n<td style=\"text-align: center;\">\u5165\u793e\u30fb\u52e4\u52d9\u958b\u59cb<\/td>\n<\/tr>\n<\/table>\n<p>\u65b0\u5165\u793e\u54e1\u306e\u5b89\u5fc3\u611f\u5411\u4e0a\u3084\u63a1\u7528\u529b\u306e\u5f37\u5316\u306e\u305f\u3081\u306b\u3082\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u8a08\u753b\u7684\u306b\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u65b0\u5165\u793e\u54e1\u5411\u3051\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u5bb6\u8cc3\u8ca0\u62c5\u306e\u6c7a\u3081\u65b9<\/h2>\n<p>\u65b0\u5165\u793e\u54e1\u5411\u3051\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u4f01\u696d\u3068\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u5272\u5408\u3092\u660e\u78ba\u306b\u6c7a\u3081\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u304b\u3089\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u306e50\uff05\u4ee5\u4e0a\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7a0e\u52d9\u9762\u3092\u8003\u616e\u3057\u3066\u5bb6\u8cc3\u8ca0\u62c5\u984d\u3092\u8a2d\u5b9a\u3059\u308b\u4f01\u696d\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u7b97\u51fa\u65b9\u6cd5\u3011<\/strong><\/p>\n<p>\u4ee5\u4e0b\u306e1\u301c3\u3092\u5408\u8a08\u3057\u3066\u7b97\u51fa\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em;\">\n<ol>\n<li><b>\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u6a19\u6e96\u984d \u00d70.2\uff05<\/b><\/li>\n<li><b>12\u5186\u00d7\uff08\u5efa\u7269\u306e\u7dcf\u5e8a\u9762\u7a4d\u33a1 \u00f73.3\u33a1\uff09<\/b><\/li>\n<li><b>\u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u6a19\u6e96\u984d \u00d70.22\uff05<\/b><\/li>\n<\/ol>\n<\/div>\n<p>\u57fa\u6e96\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u5074\u306e\u7ba1\u7406\u8ca0\u62c5\u8efd\u6e1b\u3084\u516c\u5e73\u306a\u5236\u5ea6\u904b\u7528\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2597.htm?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">No.2597 \u4f7f\u7528\u4eba\u306b\u793e\u5b85\u3084\u5bee\u3092\u8cb8\u3057\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u5bb6\u8cc3\u8ca0\u62c5\u306e\u76f8\u5834<\/h3>\n<p>\u65b0\u5165\u793e\u54e1\u5411\u3051\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u8ca0\u62c5\u984d\u306f\u3001\u4f01\u696d\u898f\u6a21\u3084\u5730\u57df\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u306f\u5bb6\u8cc3\u306e20%\u301c50%\u3092\u5f93\u696d\u54e1\u304c\u8ca0\u62c5\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u5927\u624b\u4f01\u696d\u306b\u306a\u308b\u3068\u81ea\u5df1\u8ca0\u62c5\u306e\u5272\u5408\u304c\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 43.1%;\">\n<col style=\"width: 56.9%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u4f01\u696d\u898f\u6a21<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u81ea\u5df1\u8ca0\u62c5\u5272\u5408\u306e\u76ee\u5b89<\/strong><\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u5927\u4f01\u696d<\/th>\n<td style=\"text-align: center;\">10\uff5e30%<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u4e2d\u5805\u4f01\u696d<\/th>\n<td style=\"text-align: center;\">30\uff5e40%<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u4e2d\u5c0f\u4f01\u696d<\/th>\n<td style=\"text-align: center;\">40\uff5e50%<\/td>\n<\/tr>\n<\/table>\n<p>\u7279\u306b\u90fd\u5e02\u90e8\u306f\u5bb6\u8cc3\u76f8\u5834\u304c\u9ad8\u3044\u305f\u3081\u3001\u540c\u3058\u5272\u5408\u3067\u3082\u81ea\u5df1\u8ca0\u62c5\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7121\u7406\u306e\u306a\u3044\u5bb6\u8cc3\u8ca0\u62c5\u306e\u5272\u5408\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u65b0\u5165\u793e\u54e1\u306e\u751f\u6d3b\u8ca0\u62c5\u306e\u8efd\u6e1b\u3084\u63a1\u7528\u529b\u5411\u4e0a\u306b\u3064\u306a\u304c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u521d\u671f\u8cbb\u7528\u306e\u8ca0\u62c5\u533a\u5206<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u5165\u793e\u54e1\u5411\u3051\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3067\u306f\u3001\u521d\u671f\u8cbb\u7528\u306e\u652f\u6255\u3044\u533a\u5206\u3092\u4e8b\u524d\u306b\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u521d\u671f\u8cbb\u7528\u306e\u8ca0\u62c5\u306b\u6cd5\u5f8b\u4e0a\u306e\u660e\u78ba\u306a\u6c7a\u307e\u308a\u306f\u306a\u304f\u3001\u4f01\u696d\u304c\u4efb\u610f\u3067\u8a2d\u5b9a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u57fa\u6e96\u304c\u66d6\u6627\u3060\u3068\u5165\u793e\u524d\u5f8c\u306e\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 33.3%;\">\n<col style=\"width: 33.3%;\">\n<col style=\"width: 33.3%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u8cbb\u7528\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u4f01\u696d\u8ca0\u62c5\u304c\u591a\u3044\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u65b0\u5165\u793e\u54e1\u8ca0\u62c5\u304c\u591a\u3044\u9805\u76ee<\/strong><\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u5951\u7d04\u95a2\u9023\u8cbb <\/th>\n<td style=\"text-align: center;\">\u6577\u91d1\u30fb\u793c\u91d1\u30fb\u4ef2\u4ecb\u624b\u6570\u6599 <\/td>\n<td style=\"text-align: center;\">\u9375\u4ea4\u63db\u8cbb\u7528 <\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u5165\u5c45\u95a2\u9023\u8cbb <\/th>\n<td style=\"text-align: center;\">\u5f15\u3063\u8d8a\u3057\u8cbb\u7528\u306e\u4e00\u90e8 <\/td>\n<td style=\"text-align: center;\">\u706b\u707d\u4fdd\u967a\u6599 <\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u305d\u306e\u4ed6 <\/th>\n<td style=\"text-align: center;\">\u66f4\u65b0\u6599 <\/td>\n<td style=\"text-align: center;\">\u500b\u4eba\u5229\u7528\u306e\u8a2d\u5099\u8cbb <\/td>\n<\/tr>\n<\/table>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u3092\u5186\u6ed1\u306b\u904b\u7528\u3059\u308b\u305f\u3081\u306b\u3001\u793e\u5185\u898f\u7a0b\u3067\u8cbb\u7528\u533a\u5206\u3092\u7d71\u4e00\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u65b0\u5165\u793e\u54e1\u5411\u3051\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u3092\u8a2d\u8a08\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u65b0\u5165\u793e\u54e1\u5411\u3051\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u3092\u904b\u7528\u3059\u308b\u969b\u306f\u3001\u4e8b\u524d\u306b\u30eb\u30fc\u30eb\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u4e0d\u516c\u5e73\u611f\u3084\u904b\u7528\u30c8\u30e9\u30d6\u30eb\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5bfe\u8c61\u8005<\/li>\n<li>\u5165\u5c45\u671f\u9593<\/li>\n<li>\u9000\u53bb\u6761\u4ef6<\/li>\n<\/ul>\n<\/div>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u5bfe\u8c61\u8005\u3092\u300c\u5b9f\u5bb6\u304b\u3089\u52e4\u52d9\u5730\u307e\u3067\u901a\u52e4\u304c\u96e3\u3057\u3044\u65b0\u5165\u793e\u54e1\u300d\u306b\u7d5e\u308b\u3068\u3044\u3063\u305f\u3001\u5229\u7528\u6761\u4ef6\u3092\u5b9a\u3081\u307e\u3059\u3002\u5bfe\u8c61\u57fa\u6e96\u3092\u7d71\u4e00\u3059\u308b\u3053\u3068\u3067\u3001\u516c\u5e73\u306a\u5236\u5ea6\u904b\u7528\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u5165\u793e\u5f8c2\u5e74\u9593\u300d\u306a\u3069\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u5229\u7528\u3067\u304d\u308b\u671f\u9593\u3092\u8a2d\u5b9a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u65b0\u5165\u793e\u54e1\u306b\u5c0e\u5165\u3059\u308b\u6d41\u308c<\/h2>\n<p>\u65b0\u5165\u793e\u54e1\u5411\u3051\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u4e8b\u524d\u6e96\u5099\u304b\u3089\u5951\u7d04\u307e\u3067\u8a08\u753b\u7684\u306b\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6d41\u308c\u3092\u6574\u7406\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4f01\u696d\u5074\u304c\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u7ba1\u7406\u3059\u308b\u969b\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<h3>1.\u5bfe\u8c61\u4eba\u6570\u3068\u4e88\u7b97\u3092\u6c7a\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u5165\u793e\u54e1\u5411\u3051\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u5bfe\u8c61\u4eba\u6570\u3068\u4f1a\u793e\u8ca0\u62c5\u984d\u3092\u6c7a\u3081\u3066\u3001\u4e88\u7b97\u3092\u78ba\u4fdd\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/b><\/p>\n<p>\u63a1\u7528\u4eba\u6570\u3092\u4e8b\u524d\u306b\u628a\u63e1\u3059\u308b\u3068\u3001\u5fc5\u8981\u306a\u7269\u4ef6\u6570\u3092\u8abf\u6574\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4f01\u696d\u8ca0\u62c5\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u5bb6\u8cc3\u57fa\u6e96\u3084\u7269\u4ef6\u6761\u4ef6\u3092\u6574\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u8ca0\u62c5\u3084\u5bb6\u8cc3\u306e\u76ee\u5b89\u3092\u6c7a\u3081\u308b\u969b\u306f\u3001\u5730\u57df\u3054\u3068\u306e\u5bb6\u8cc3\u76f8\u5834\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>2.\u793e\u5b85\u898f\u7a0b\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u5165\u793e\u54e1\u5411\u3051\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u5236\u5ea6\u5185\u5bb9\u3084\u904b\u7528\u30eb\u30fc\u30eb\u3092\u660e\u6587\u5316\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5bfe\u8c61\u8005<\/li>\n<li>\u5bfe\u8c61\u30b1\u30fc\u30b9<\/li>\n<li>\u5bb6\u8cc3\u8ca0\u62c5\u5272\u5408<\/li>\n<li>\u4f1a\u793e\u8ca0\u62c5\u306e\u4e0a\u9650\u984d<\/li>\n<li>\u5165\u5c45\u671f\u9593<\/li>\n<li>\u7269\u4ef6\u9078\u5b9a\u6642\u306e\u6ce8\u610f\u4e8b\u9805 \u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u30eb\u30fc\u30eb\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u4e0d\u516c\u5e73\u611f\u3092\u6e1b\u3089\u3057\u305f\u308a\u3001\u5236\u5ea6\u904b\u7528\u6df7\u4e71\u3092\u9632\u3052\u305f\u308a\u3057\u307e\u3059\u3002<\/p>\n<h3>3.\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u904b\u55b6\u65b9\u6cd5\u3092\u6c7a\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u5165\u793e\u54e1\u5411\u3051\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u904b\u55b6\u3059\u308b\u969b\u306f\u3001\u4e8b\u524d\u306b\u904b\u55b6\u696d\u52d9\u3092\u6d17\u3044\u51fa\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u793e\u5b85\u7ba1\u7406\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3055\u307e\u3056\u307e\u306a\u696d\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5951\u7d04\u7ba1\u7406<\/li>\n<li>\u66f4\u65b0\u624b\u7d9a\u304d<\/li>\n<li>\u5bb6\u8cc3\u652f\u6255\u3044<\/li>\n<li>\u7d66\u4e0e\u63a7\u9664\u51e6\u7406<\/li>\n<li>\u652f\u6255\u3044\u8abf\u66f8\u306e\u4f5c\u6210<\/li>\n<li>\u554f\u3044\u5408\u308f\u305b\u5bfe\u5fdc<\/li>\n<li>\u9000\u53bb\u7acb\u3061\u4f1a\u3044<\/li>\n<li>\u4fee\u7e55\u5bfe\u5fdc \u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u3042\u3089\u304b\u3058\u3081\u696d\u52d9\u7bc4\u56f2\u3092\u6574\u7406\u3057\u3001\u793e\u5185\u5bfe\u5fdc\u304b\u7ba1\u7406\u4f1a\u793e\u3078\u59d4\u8a17\u3059\u308b\u304b\u3092\u6c7a\u3081\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4f01\u696d\u5074\u306e\u7ba1\u7406\u8ca0\u62c5\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u5186\u6ed1\u306a\u5236\u5ea6\u904b\u7528\u306e\u305f\u3081\u306b\u3082\u3001\u904b\u55b6\u4f53\u5236\u3092\u6574\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002 <\/p>\n<h3>4.\u65b0\u5165\u793e\u54e1\u3068\u300c\u793e\u5b85\u4f7f\u7528\u5951\u7d04\u66f8\u300d\u3092\u7de0\u7d50\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u5165\u793e\u54e1\u5411\u3051\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3067\u306f\u3001\u65b0\u5165\u793e\u54e1\u3068\u300c\u793e\u5b85\u4f7f\u7528\u5951\u7d04\u66f8\u300d\u3092\u7de0\u7d50\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u793e\u5b85\u4f7f\u7528\u5951\u7d04\u66f8\u306b\u306f\u3001\u5177\u4f53\u7684\u306b\u4ee5\u4e0b\u3092\u660e\u6587\u5316\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5bb6\u8cc3\u8ca0\u62c5\u5272\u5408<\/li>\n<li>\u9000\u53bb\u30eb\u30fc\u30eb<\/li>\n<li>\u540c\u5c45\u4eba\u306e\u6761\u4ef6<\/li>\n<li>\u7269\u4ef6\u306e\u5229\u7528\u30eb\u30fc\u30eb<\/li>\n<li>\u5404\u7a2e\u8cbb\u7528\u306e\u8ca0\u62c5\u533a\u5206\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/23741\/\" data-internallinksmanager029f6b8e52c=\"468\" title=\"\u4fee\u7e55\u8cbb\">\u4fee\u7e55\u8cbb<\/a>\u3084\u539f\u72b6\u56de\u5fa9\u8cbb\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u5229\u7528\u6761\u4ef6\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u65b0\u5165\u793e\u54e1\u304c\u5165\u5c45\u3057\u305f\u5f8c\u306e\u30c8\u30e9\u30d6\u30eb\u9632\u6b62\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>5.\u7269\u4ef6\u3092\u63a2\u3057\u3066\u5951\u7d04\u3059\u308b<\/h3>\n<p>\u65b0\u5165\u793e\u54e1\u3068\u793e\u5b85\u4f7f\u7528\u5951\u7d04\u66f8\u3092\u7de0\u7d50\u3057\u305f\u3089\u3001\u6761\u4ef6\u306b\u5408\u3046\u7269\u4ef6\u3092\u63a2\u3057\u3001\u4f01\u696d\u540d\u7fa9\u3067\u5951\u7d04\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u7269\u4ef6\u3092\u9078\u5b9a\u3057\u305f\u5f8c\u306f\u3001\u5bb6\u8cc3\u3084\u63d0\u4f9b\u671f\u9593\u306a\u3069\u306e\u6761\u4ef6\u4ea4\u6e09\u3092\u884c\u3044\u3001\u7533\u3057\u8fbc\u307f\u306e\u624b\u7d9a\u304d\u3092\u3057\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u5165\u5c45\u5be9\u67fb\u3084\u5951\u7d04\u5185\u5bb9\u306e\u8abf\u6574\u3001\u7f72\u540d\u5bfe\u5fdc\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u30012\uff5e3\u6708\u3054\u308d\u306f\u7269\u4ef6\u304c\u57cb\u307e\u308a\u3084\u3059\u3044\u305f\u3081\u3001\u65e9\u3081\u306b\u7269\u4ef6\u3092\u63a2\u3059\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/105760\/\" data-lkc-id=\"1379\" 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\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\u306f\uff1f\u6cd5\u52d9\u30fb\u7a0e\u52d9\u306a\u3069\u62bc\u3055\u3048\u308b\u3079\u304d\u70b9\u3092\u5fb9\u5e95\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u306f\u3001\u5f93\u696d\u54e1\u306e\u798f\u5229\u539a\u751f\u3084\u63a1\u7528\u529b\u5f37\u5316\u306b\u6709\u52b9\u306a\u65bd\u7b56\u3067\u3059\u304c\u3001\u6210\u529f\u306e\u9375\u306f\u3059\u3079\u3066\u300c\u5951\u7d04\u300d\u6bb5\u968e\u306b\u3042\u308a\u3001\u5951\u7d04\u5185\u5bb9\u304c\u305d\u306e\u5f8c\u306e\u904b\u7528\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002\u5951\u7d04\u6642\u306e\u898b\u843d\u3068\u3057\u304c\u3001\u5c06\u6765\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u6cd5\u52d9\u30c8\u30e9\u30d6\u30eb\u3068\u3044\u3063\u305f\u91cd\u5927\u306a\u30ea\u30b9\u30af\u306b\u76f4\u7d50\u3059\u308b\u305f\u3081\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4eba\u4e8b\u52b4\u52d9\u62c5\u5f53\u8005\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u6ce8\u610f\u70b9\u3092\u300c\u6cd5\u52d9\u300d\u300c\u7a0e\u52d9\u300d\u300c\u904b\u7528\u30c8\u30e9\u30d6\u30eb\u300d\u300c\u793e\u5185\u30eb\u30fc\u30eb\u300d\u3068\u3044\u3063\u305f\u5074\u9762\u304b\u3089\u4f53\u7cfb\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002\u5951\u7d04\u524d\u306e\u57fa\u672c\u304b\u3089\u898b\u76f4\u3057\u306e\u30dd\u30a4\u30f3\u30c8\u307e\u3067\u3001\u5b9f\u7528\u7684\u306a\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3082\u4ea4\u3048\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u5236\u5ea6\u904b\u7528\u306e\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>6.\u65b0\u5165\u793e\u54e1\u306e\u5165\u5c45\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u5165\u793e\u54e1\u5411\u3051\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u5951\u7d04\u5f8c\u306e\u5165\u5c45\u624b\u7d9a\u304d\u307e\u3067\u4e01\u5be7\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u9375\u306e\u53d7\u3051\u6e21\u3057\u3084\u30e9\u30a4\u30d5\u30e9\u30a4\u30f3\u5951\u7d04\u3001\u5f15\u3063\u8d8a\u3057\u65e5\u7a0b\u306e\u8abf\u6574\u306a\u3069\u3001\u65b0\u5165\u793e\u54e1\u306e\u5165\u5c45\u306b\u95a2\u3059\u308b\u30b5\u30dd\u30fc\u30c8\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u8ca0\u62c5\u8efd\u6e1b\u3084\u5b89\u5fc3\u611f\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002 <\/p>\n<p>\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9\u3067\u306f\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u5b9f\u8cea\u7121\u6599\u3067\u904b\u7528\u3067\u304d\u308b\u300c<a href=\"https:\/\/biz.moneyforward.com\/corporate-housing-benefits\/?provider=pa_basic&amp;provider_info=cv.121311.part.article\" target=\"_blank\" rel=\"noopener\">\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9\u306e\u30af\u30e9\u30a6\u30c9\u798f\u5229\u539a\u751f\u8cc3\u8cb8<\/a>\u300d\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u9762\u5012\u306a\u624b\u7d9a\u304d\u3082\u5f53\u793e\u304c\u4ee3\u884c\u3059\u308b\u306e\u3067\u7c21\u5358\u306b\u5c0e\u5165\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u5927\u4f01\u696d\u3060\u3051\u3067\u306a\u304f\u4e2d\u5c0f\u4f01\u696d\u3082\u5229\u7528\u53ef\u80fd\u3067\u3042\u308a\u3001\u9762\u5012\u306a\u5951\u7d04\u624b\u7d9a\u304d\u306f\u5f53\u793e\u304c\u4ee3\u884c\u3057\u307e\u3059\u3002<\/p>\n<p>\u5236\u5ea6\u5c0e\u5165\u5f8c\u3082\u898f\u7a0b\u5236\u5b9a\u30fb\u52b4\u4f7f\u5354\u5b9a\u7de0\u7d50\u304b\u3089\u793e\u5185\u8aac\u660e\u4f1a\u306a\u3069\u3001\u904b\u7528\u5b9a\u7740\u307e\u3067\u4e00\u8cab\u3057\u3066\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Point\u65b0\u5165\u793e\u54e1\u306b\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u5c0e\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u306f\uff1f \u5236\u5ea6\u3092\u6574\u3048\u308c\u3070\u3001\u4f4f\u5c45\u8cbb\u3092\u6291\u3048\u3064\u3064\u63a1\u7528\u529b\u3092\u9ad8\u3081\u3089\u308c\u307e\u3059\u3002 \u5165\u793e\u6642\u306e\u66ae\u3089\u3057\u306e\u4e0d\u5b89\u3092\u3084\u308f\u3089\u3052\u308b \u6240\u5f97\u7a0e\u3084\u6cd5\u4eba\u7a0e\u306e\u652f\u6255\u3044\u304c\u6e1b\u308b \u7ba1\u7406\u696d\u52d9\u3084\u7a7a\u5ba4\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b \u5229\u7528\u6761\u4ef6\u3092\u660e [&hellip;]<\/p>\n","protected":false},"author":107,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[189],"tags":[],"person_in_charge":[],"customer_depth":[],"work_category":[166],"class_list":["post-121311","post","type-post","status-publish","format-standard","hentry","category-employee-benefits","work_category-hr-t3-hr22"],"acf":{"pdf-dlbox-url":"","templatesbox-title":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8","templatesbox-img1-url":"","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002","templatesbox-btn-text":"\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b","templatesbox-link":""},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/121311","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/comments?post=121311"}],"version-history":[{"count":10,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/121311\/revisions"}],"predecessor-version":[{"id":121424,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/121311\/revisions\/121424"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/media?parent=121311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/categories?post=121311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/tags?post=121311"},{"taxonomy":"person_in_charge","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/person_in_charge?post=121311"},{"taxonomy":"customer_depth","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/customer_depth?post=121311"},{"taxonomy":"work_category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/work_category?post=121311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}