{"id":121315,"date":"2026-06-16T10:09:12","date_gmt":"2026-06-16T01:09:12","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=121315"},"modified":"2026-06-16T10:13:34","modified_gmt":"2026-06-16T01:13:34","slug":"%e7%a4%be%e5%ae%85%e5%88%b6%e5%ba%a6%e3%81%a8%e3%81%af%ef%bc%9f%e4%bd%8f%e5%ae%85%e6%89%8b%e5%bd%93%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%83%bb%e8%a6%8f%e7%a8%8b%e3%83%bb%e3%83%a1%e3%83%aa%e3%83%83","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/121315\/","title":{"rendered":"\u793e\u5b85\u5236\u5ea6\u3068\u306f\uff1f\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u9055\u3044\u30fb\u898f\u7a0b\u30fb\u30e1\u30ea\u30c3\u30c8\u30fb\u5c0e\u5165\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span> \u793e\u5b85\u5236\u5ea6\u3068\u306f\uff1f\u4f4f\u5b85\u624b\u5f53\u3068\u3069\u3061\u3089\u304c\u304a\u5f97\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u5c0e\u5165\u3059\u308c\u3070\u3001\u7a0e\u91d1\u3092\u6291\u3048\u3064\u3064\u624b\u53d6\u308a\u3092\u5897\u3084\u305b\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u501f\u308a\u4e0a\u3052\u305f\u4f4f\u5c45\u3092\u5b89\u3044\u5bb6\u8cc3\u3067\u5f93\u696d\u54e1\u3078\u8cb8\u3059<\/li>\n<li>\u4e00\u5b9a\u984d\u3092\u5fb4\u53ce\u3059\u308c\u3070\u4f01\u696d\u8ca0\u62c5\u5206\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u306b\u306a\u308b<\/li>\n<li>\u898f\u7a0b\u3092\u6574\u3048\u3066\u5165\u9000\u53bb\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050<\/li>\n<\/ul>\n<p>\u7ba1\u7406\u306e\u624b\u9593\u3084\u4f4f\u307e\u3044\u306e\u81ea\u7531\u5ea6\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u8a2d\u8a08\u6b21\u7b2c\u3067\u52b4\u4f7f\u53cc\u65b9\u306b\u5229\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u793e\u5b85\u5236\u5ea6\u306f\u3001\u4f01\u696d\u304c\u6240\u6709\u30fb\u5951\u7d04\u3057\u305f\u7269\u4ef6\u3092\u6bd4\u8f03\u7684\u4f4e\u3044\u5bb6\u8cc3\u3067\u5f93\u696d\u54e1\u306b\u8cb8\u4e0e\u3059\u308b\u798f\u5229\u539a\u751f\u5236\u5ea6\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/p>\n<p>\u4f01\u696d\u3068\u5f93\u696d\u54e1\u306b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3001\u5236\u5ea6\u8a2d\u8a08\u3084\u904b\u7528\u3092\u8aa4\u308b\u3068\u30c8\u30e9\u30d6\u30eb\u3084\u30b3\u30b9\u30c8\u5897\u52a0\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u793e\u5b85\u5236\u5ea6\u306e\u5b9a\u7fa9\u3084\u3001\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u9055\u3044\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u904b\u7528\u30eb\u30fc\u30eb\u3001\u5c0e\u5165\u30b9\u30c6\u30c3\u30d7\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002 <\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u793e\u5b85\u5236\u5ea6\u3068\u306f\uff1f\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u9055\u3044<\/h2>\n<p>\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u524d\u306b\u3001\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u3084\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u3053\u3053\u3067\u306f\u3001\u793e\u5b85\u5236\u5ea6\u306e\u5b9a\u7fa9\u3084\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u793e\u5b85\u5236\u5ea6\u306e\u5b9a\u7fa9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u3068\u306f\u3001\u4f01\u696d\u304c\u6240\u6709\u307e\u305f\u306f\u8cb8\u4e3b\u306a\u3069\u304b\u3089\u501f\u308a\u4e0a\u3052\u305f\u7269\u4ef6\u3092\u3001\u5f93\u696d\u54e1\u306b\u5b89\u3044\u5bb6\u8cc3\u3067\u63d0\u4f9b\u3059\u308b\u798f\u5229\u539a\u751f\u5236\u5ea6\u3067\u3059\u3002<\/span><\/b>\u4f01\u696d\u304c\u5bb6\u8cc3\u306e\u4e00\u90e8\u3092\u8ca0\u62c5\u3057\u3001\u5f93\u696d\u54e1\u306f\u4e00\u5b9a\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u3092\u7d66\u6599\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u306f\u3001\u76f8\u5834\u3088\u308a\u4f4e\u3044\u5bb6\u8cc3\u3067\u4f4f\u5c45\u3092\u78ba\u4fdd\u3067\u304d\u308b\u305f\u3081\u3001\u7d4c\u6e08\u7684\u306a\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u5c31\u8077\u6642\u3084\u8ee2\u52e4\u6642\u306b\u3082\u4f01\u696d\u304c\u7269\u4ef6\u3092\u624b\u914d\u3059\u308b\u305f\u3081\u3001\u4f4f\u5c45\u63a2\u3057\u3084\u5951\u7d04\u306a\u3069\u306e\u624b\u9593\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u793e\u6709\u793e\u5b85\u306e\u9055\u3044\u3068\u73fe\u5728\u306e\u4e3b\u6d41<\/h3>\n<p>\u793e\u5b85\u306b\u306f\u3001\u4f01\u696d\u304c\u8cb8\u4e3b\u306a\u3069\u304b\u3089\u8cc3\u8cb8\u7269\u4ef6\u3092\u501f\u308a\u3066\u5f93\u696d\u54e1\u306b\u8cb8\u4e0e\u3059\u308b\u300c\u501f\u308a\u4e0a\u3052\u793e\u5b85\u300d\u3068\u3001\u4f01\u696d\u304c\u5efa\u8a2d\u307e\u305f\u306f\u8cfc\u5165\u3057\u305f\u5efa\u7269\u3092\u793e\u5b85\u3068\u3057\u3066\u8cb8\u4e0e\u3059\u308b\u300c\u793e\u6709\u793e\u5b85\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u73fe\u5728\u306f\u8cc3\u8cb8\u7269\u4ef6\u3092\u6d3b\u7528\u3059\u308b\u501f\u308a\u4e0a\u3052\u793e\u5b85\u304c\u4e3b\u6d41\u3067\u3059\u3002<\/span><\/b>\u4eba\u4e8b\u9662\u306e\u300c\u4ee4\u548c6\u5e74 \u6c11\u9593\u4f01\u696d\u306e\u52e4\u52d9\u6761\u4ef6\u5236\u5ea6\u7b49\u8abf\u67fb\u300d\u306b\u3088\u308b\u3068\u3001\u793e\u5b85\u5236\u5ea6\u304c\u3042\u308b\u4f01\u696d\u306e\u3046\u3061\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u4f01\u696d\u306f79.7\uff05\u3001\u81ea\u793e\u4fdd\u6709\u793e\u5b85\u304c\u3042\u308b\u4f01\u696d\u306f37.7\uff05\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u8cc7\u7523\u3092\u62b1\u3048\u308b\u30ea\u30b9\u30af\u3092\u6291\u3048\u3089\u308c\u3001\u307e\u305f\u5f93\u696d\u54e1\u306e\u4eba\u6570\u3084\u52e4\u52d9\u5730\u306a\u3069\u306b\u5408\u308f\u305b\u3066\u67d4\u8edf\u306a\u7269\u4ef6\u9078\u5b9a\u304c\u3057\u3084\u3059\u304f\u306a\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u4f01\u696d\u3067\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089\u306e\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<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.jinji.go.jp\/content\/000012330.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74 \u6c11\u9593\u4f01\u696d\u306e\u52e4\u52d9\u6761\u4ef6\u5236\u5ea6\u7b49\u8abf\u67fb \u7d50\u679c\u6982\u8981\uff5c\u4eba\u4e8b\u9662<\/a> <\/p>\n<h3>\u793e\u5b85\u5236\u5ea6\u3068\u4f4f\u5b85\u624b\u5f53\uff08\u5bb6\u8cc3\u88dc\u52a9\uff09\u306e\u4e3b\u306a\u9055\u3044\u306f\u7a0e\u52d9\u4e0a\u306e\u6271\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u624b\u5f53\u306f\u3001\u7d66\u4e0e\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u305f\u3081\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u793e\u5b85\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u4f01\u696d\u8ca0\u62c5\u5206\u306e\u5bb6\u8cc3\u306f\u7d66\u4e0e\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u305b\u3093\u3002<\/span><\/b><\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\u3001\u4e00\u5b9a\u984d\uff08\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50\uff05\uff09\u4ee5\u4e0a\u306e\u5bb6\u8cc3\u3092\u5f93\u696d\u54e1\u304b\u3089\u5fb4\u53ce\u3057\u3066\u3044\u308c\u3070\u3001\u4f01\u696d\u8ca0\u62c5\u5206\u306e\u5bb6\u8cc3\u306f\u8ab2\u7a0e\u3057\u306a\u3044\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4f4f\u5b85\u624b\u5f53\u306f\u624b\u5f53\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u307b\u3069\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308a\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u540c\u3058\u4f4f\u5c45\u652f\u63f4\u5236\u5ea6\u3067\u3082\u3001\u4f4f\u5b85\u624b\u5f53\u3088\u308a\u793e\u5b85\u5236\u5ea6\u306e\u307b\u3046\u304c\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u304c\u5897\u3048\u3084\u3059\u3044\u50be\u5411\u304c\u3042\u308a\u307e\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\">\u56fd\u7a0e\u5e81\uff5cNo.2597\u4f7f\u7528\u4eba\u306b\u793e\u5b85\u3084\u5bee\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d<\/a><\/p>\n<h2>\u793e\u5b85\u5236\u5ea6\u306e\u30e1\u30ea\u30c3\u30c8\uff5c\u4f01\u696d\u3068\u5f93\u696d\u54e1\u306e\u8996\u70b9\u304b\u3089<\/h2>\n<p>\u793e\u5b85\u5236\u5ea6\u306f\u3001\u4f01\u696d\u3068\u5f93\u696d\u54e1\u306e\u53cc\u65b9\u306b\u3068\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u63a1\u7528\u529b\u306e\u5f37\u5316\u3084\u624b\u53d6\u308a\u30a2\u30c3\u30d7\u306b\u3069\u3046\u3064\u306a\u304c\u308b\u306e\u304b\u3001\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u3010\u4f01\u696d\u5074\u3011\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306e\u524a\u6e1b\u3068\u63a1\u7528\u529b\u30fb\u5b9a\u7740\u7387\u306e\u5411\u4e0a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u4f4f\u5b85\u624b\u5f53\u306e\u3088\u3046\u306b\u7d66\u4e0e\u3092\u4e0a\u4e57\u305b\u3057\u3066\u652f\u7d66\u3059\u308b\u5834\u5408\u3068\u6bd4\u3079\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 <\/span><\/b><\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306f\u5f93\u696d\u54e1\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2057\/\" data-internallinksmanager029f6b8e52c=\"555\" title=\"\u6a19\u6e96\u5831\u916c\u6708\u984d\">\u6a19\u6e96\u5831\u916c\u6708\u984d<\/a>\uff09\u3092\u57fa\u6e96\u306b\u7b97\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u7d66\u4e0e\u304c\u5897\u3048\u308b\u3068\u8ca0\u62c5\u3082\u5897\u52a0\u3059\u308b\u306e\u3067\u3059\u3002\u4e00\u65b9\u3001\u793e\u5b85\u5236\u5ea6\u3067\u306f\u73fe\u91d1\u7d66\u4e0e\u306e\u5897\u52a0\u3092\u6291\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u4f01\u696d\u3068\u5f93\u696d\u54e1\u53cc\u65b9\u3068\u3082\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306e\u5bb6\u8cc3\u8ca0\u62c5\u5206\u306f\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u305f\u3081\u3001\u7bc0\u7a0e\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u793e\u5b85\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u5f93\u696d\u54e1\u306f\u4f4f\u5c45\u8cbb\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002\u7d50\u679c\u3001\u5f93\u696d\u54e1\u306e\u6e80\u8db3\u5ea6\u304c\u9ad8\u307e\u308a\u3001\u5b9a\u7740\u7387\u3082\u5411\u4e0a\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u9b45\u529b\u7684\u306a\u798f\u5229\u539a\u751f\u3068\u3057\u3066\u30a2\u30d4\u30fc\u30eb\u3067\u304d\u3001\u4ed6\u793e\u3068\u306e\u5dee\u5225\u5316\u306b\u3088\u308a\u63a1\u7528\u529b\u306e\u5f37\u5316\u306b\u3082\u3064\u306a\u304c\u308a\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n<h3>\u3010\u5f93\u696d\u54e1\u5074\u3011\u7bc0\u7a0e\u3067\u624b\u53d6\u308a\u5897\u52a0\u3068\u521d\u671f\u8cbb\u7528\u8efd\u6e1b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u3067\u306f\u3001\u4f01\u696d\u304c\u5bb6\u8cc3\u306e\u4e00\u90e8\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u3067\u5f93\u696d\u54e1\u306e\u7d4c\u6e08\u7684\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308a\u3001\u624b\u53d6\u308a\u306e\u9762\u3067\u3082\u30e1\u30ea\u30c3\u30c8\u3092\u611f\u3058\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u307e\u305f\u3001\u4f4f\u5b85\u624b\u5f53\u306e\u3088\u3046\u306b\u73fe\u91d1\u7d66\u4e0e\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u5834\u5408\u3068\u6bd4\u3079\u3066\u3001 \u8ab2\u7a0e\u5bfe\u8c61\u984d\u304c\u6291\u3048\u3084\u3059\u304f \u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304c\u8efd\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u3046\u3048\u7269\u4ef6\u63a2\u3057\u3084\u5951\u7d04\u306e\u624b\u9593\u3082\u6e1b\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u6577\u91d1\u30fb\u793c\u91d1\u30fb\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\u306e\u521d\u671f\u8cbb\u7528\u3092\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u30b1\u30fc\u30b9\u3082\u591a\u304f\u3001\u4f4f\u5c45\u306b\u304b\u304b\u308b\u521d\u671f\u30b3\u30b9\u30c8\u3092\u6291\u3048\u3089\u308c\u308b\u70b9\u3082\u30e1\u30ea\u30c3\u30c8\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/p>\n<h2>\u793e\u5b85\u5236\u5ea6\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u6ce8\u610f\u70b9<\/h2>\n<p>\u793e\u5b85\u5236\u5ea6\u306b\u306f\u3001\u4f01\u696d\u5074\u306e\u7dad\u6301\u7ba1\u7406\u30fb\u4eba\u7684\u30b3\u30b9\u30c8\u306e\u8ca0\u62c5\u3084\u3001\u5f93\u696d\u54e1\u306e\u4f4f\u5b85\u74b0\u5883\u306b\u95a2\u3057\u3066\u306e\u81ea\u7531\u5ea6\u306e\u5236\u9650\u3068\u3044\u3063\u305f\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002 <\/p>\n<h3>\u3010\u4f01\u696d\u5074\u3011\u7ba1\u7406\u8ca0\u62c5\u3068\u30b3\u30b9\u30c8\u5897\u52a0<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u3068\u3001\u7269\u4ef6\u63a2\u3057\u3084\u7ba1\u7406\u4f1a\u793e\u3068\u306e\u8cc3\u8cb8\u5951\u7d04\u3001\u5165\u9000\u53bb\u7ba1\u7406\u306a\u3069\u306e\u696d\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/b>\u5bb6\u8cc3\u306e\u652f\u6255\u3044\u3084\u66f4\u65b0\u624b\u7d9a\u304d\u3082\u5b9a\u671f\u7684\u306b\u5fc5\u8981\u306a\u305f\u3081\u3001\u4e8b\u52d9\u8ca0\u62c5\u304c\u5897\u3048\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u5bb6\u8cc3\u5206\u306e\u30b3\u30b9\u30c8\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u798f\u5229\u539a\u751f\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u793c\u91d1\u30fb\u6577\u91d1\u30fb\u66f4\u65b0\u6599\u306a\u3069\u306e\u7ba1\u7406\u8cbb\u7528\u3082\u4f01\u696d\u5074\u304c\u8ca0\u62c5\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u7570\u52d5\u3084\u9000\u8077\u306a\u3069\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u308a\u3001\u7a7a\u5ba4\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u5bb6\u8cc3\u306f\u7d99\u7d9a\u7684\u306b\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u7121\u99c4\u306a\u30b3\u30b9\u30c8\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u3010\u5f93\u696d\u54e1\u5074\u3011\u81ea\u7531\u5ea6\u306e\u5236\u9650\u306b\u3088\u308b\u4e0d\u6e80<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u306f\u30e1\u30ea\u30c3\u30c8\u304c\u591a\u3044\u4e00\u65b9\u3067\u3001\u7acb\u5730\u6761\u4ef6\u3084\u9593\u53d6\u308a\u306a\u3069\u7269\u4ef6\u3092\u81ea\u7531\u306b\u9078\u3079\u306a\u3044\u305f\u3081\u3001\u4f4f\u307e\u3044\u306b\u81ea\u5206\u306e\u7406\u60f3\u3092\u6c42\u3081\u308b\u4eba\u306b\u306f\u7269\u8db3\u308a\u306a\u304f\u611f\u3058\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u307e\u305f\u3001\u5468\u56f2\u304c\u540c\u3058\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u3070\u304b\u308a\u3067\u3042\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u3068\u4ed5\u4e8b\u306e\u9593\u306b\u4e00\u7dda\u3092\u5f15\u304d\u305f\u3044\u4eba\u306b\u306f\u4e0d\u5411\u304d\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u540c\u5c45\u3084\u5bb6\u65cf\u69cb\u6210\u306b\u3088\u308b\u5229\u7528\u5236\u9650\u3001\u6761\u4ef6\u306b\u3088\u3063\u3066\u5229\u7528\u3067\u304d\u308b\u5f93\u696d\u54e1\u3068\u3067\u304d\u306a\u3044\u5f93\u696d\u54e1\u306e\u5f85\u9047\u5dee\u3082\u3001\u4e0d\u516c\u5e73\u611f\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n<p>\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u5229\u7528\u306e\u67d4\u8edf\u6027\u3084\u9078\u629e\u80a2\u306e\u591a\u69d8\u5316\u306a\u3069\u3092\u610f\u8b58\u3057\u305f\u5236\u5ea6\u8a2d\u8a08\u3092\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>\u793e\u5b85\u5236\u5ea6\u5ec3\u6b62\u306e\u30ea\u30b9\u30af\uff5c\u300c\u4e0d\u5229\u76ca\u5909\u66f4\u300d\u3068\u30c8\u30e9\u30d6\u30eb<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u696d\u52d9\u306b\u5fc5\u8981\u306a\u793e\u5185\u306e\u30ea\u30bd\u30fc\u30b9\u304c\u4e0d\u8db3\u3057\u3001\u793e\u5b85\u5236\u5ea6\u3092\u5ec3\u6b62\u3059\u308b\u5834\u5408\u3001\u52b4\u50cd\u6761\u4ef6\u306e\u300c\u4e0d\u5229\u76ca\u5909\u66f4\u300d\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u8cc3\u8cb8\u501f\u5951\u7d04\u3084\u66f4\u65b0\u624b\u7d9a\u304d\u306a\u3069\u306e\u696d\u52d9\u8ca0\u62c5\u5897\u52a0\u3084\u6761\u4ef6\u306b\u5408\u3046\u7269\u4ef6\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u306a\u3069\u306e\u7406\u7531\u3067\u793e\u5b85\u5236\u5ea6\u3092\u7d99\u7d9a\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u52dd\u624b\u306b\u793e\u5b85\u3092\u5ec3\u6b62\u3059\u308b\u3068\u52b4\u50cd\u5951\u7d04\u6cd5\u4e0a\u306e\u554f\u984c\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u307b\u304b\u3001\u9000\u53bb\u4ea4\u6e09\u3092\u3081\u3050\u308b\u30c8\u30e9\u30d6\u30eb\u3082\u767a\u751f\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30ea\u30bd\u30fc\u30b9\u4e0d\u8db3\u306e\u5834\u5408\u306f\u3001\u793e\u5b85\u7ba1\u7406\u3092\u5916\u90e8\u306b\u59d4\u8a17\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u793e\u5b85\u3068\u4f4f\u5b85\u624b\u5f53\u306f\u3069\u3061\u3089\u304c\u304a\u5f97\u304b\uff5c\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n<p>\u793e\u5b85\u3068\u4f4f\u5b85\u624b\u5f53\u3067\u306f\u7a0e\u52d9\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u306e\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u7a0b\u5ea6\u5dee\u304c\u51fa\u308b\u306e\u304b\u3001\u5bb6\u8cc37\u4e07\u5186\u306e\u30b1\u30fc\u30b9\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3082\u3042\u308f\u305b\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f4f\u5b85\u624b\u5f53\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3067\u300c\u7d66\u4e0e\u6271\u3044\u300d\u3068\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u624b\u5f53\u306f\u3001\u7d66\u4e0e\u306b\u4e0a\u4e57\u305b\u3055\u308c\u308b\u5f62\u3067\u73fe\u91d1\u3067\u652f\u7d66\u3055\u308c\u308b\u305f\u3081\u3001\u7d66\u4e0e\u3068\u540c\u69d8\u306b\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u7a0e\u52d9\u4e0a\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b>\u305d\u306e\u3046\u3048\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7b97\u5b9a\u5bfe\u8c61\u306b\u3082\u306a\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u3068\u4f01\u696d\u53cc\u65b9\u3067\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u793e\u5b85\u306f\u3001\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u4f01\u696d\u8ca0\u62c5\u5206\u304c\u7d66\u4e0e\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u6291\u3048\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4f4f\u5b85\u624b\u5f53\u306f\u793e\u5b85\u3068\u6bd4\u3079\u308b\u3068\u3001\u5f93\u696d\u54e1\u3068\u4f01\u696d\u53cc\u65b9\u306b\u3068\u3063\u3066\u3001\u4e00\u5b9a\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u793e\u5b85\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u6761\u4ef6\uff5c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u306e\u5834\u5408\u3001\u5f93\u696d\u54e1\u304b\u3089\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\uff08\u56fd\u7a0e\u5e81\u306e\u57fa\u6e96\uff09\u300d\u306e50\uff05\u4ee5\u4e0a\u306e\u5bb6\u8cc3\u3092\u5fb4\u53ce\u3057\u3066\u3044\u308c\u3070\u3001\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u6b8b\u308a\u306e\u5bb6\u8cc3\u5206\u306f\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306f\u3001\u6b21\u306e3\u3064\u306e\u5408\u8a08\u984d\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li><b>\uff08\u305d\u306e\u5e74\u5ea6\u306e\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d7 0.2%<\/b><\/li>\n<li><b>12\u5186 \u00d7\uff08\u305d\u306e\u5efa\u7269\u306e\u7dcf\u5e8a\u9762\u7a4d\uff08\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\uff09\/3.3\uff08\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\uff09\uff09<\/b><\/li>\n<li><b>\uff08\u305d\u306e\u5e74\u5ea6\u306e\u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d7 0.22%<\/b><\/li>\n<\/ol>\n<\/div>\n<p>\u5bb6\u8cc3\u306e\u5168\u984d\u3092\u4f01\u696d\u8ca0\u62c5\u306b\u3059\u308b\u3068\u3001\u9006\u306b\u5bb6\u8cc3\u5168\u984d\u304c\u7d66\u4e0e\u6271\u3044\u3068\u306a\u308a\u3001\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u304c\u6d88\u3048\u3066\u3057\u307e\u3046\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u30eb\u30fc\u30eb\u306f\u4f7f\u7528\u4eba\uff08\u5f93\u696d\u54e1\uff09\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5f79\u54e1\u793e\u5b85\u3084\u9ad8\u984d\u7269\u4ef6\u306b\u3064\u3044\u3066\u306f\u5225\u306e\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u7a0e\u52d9\u62c5\u5f53\u8005\u3084\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\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\">\u56fd\u7a0e\u5e81\uff5cNo.2597 \u4f7f\u7528\u4eba\u306b\u793e\u5b85\u3084\u5bee\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d<\/a> <\/p>\n<h3>\u6bd4\u8f03\uff5c\u5bb6\u8cc37\u4e07\u5186\u306e\u5834\u5408\u306e\u7bc0\u7a0e\u52b9\u679c\u3068\u624b\u53d6\u308a\u984d\u306e\u5dee<\/h3>\n<p>\u3053\u3053\u3067\u306f\u3001\u5bb6\u8cc37\u4e07\u5186\u306e\u30b1\u30fc\u30b9\u3067\u3001\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u306f\u3069\u306e\u304f\u3089\u3044\u306b\u306a\u308b\u306e\u304b\u3001\u793e\u5b85\u3068\u4f4f\u5b85\u624b\u5f53\u3092\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u305f\u3002<\/p>\n<p>\u8a66\u7b97\u6761\u4ef6\uff1a\u57fa\u672c\u7d6620\u4e07\u5186\u3092\u60f3\u5b9a\uff0f\u72ec\u8eab\u30fb\u6276\u990a\u7121\u3057\uff0f\u4f4f\u6c11\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u306f\u9664\u5916\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 23.8%;\">\n<col style=\"width: 39.4%;\">\n<col style=\"width: 36.8%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u4f4f\u5b85\u624b\u5f53<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u793e\u5b85<\/strong><\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u7dcf\u652f\u7d66\u984d<\/th>\n<td style=\"text-align: left;\">24\u4e07\u5186\uff08\u4f4f\u5b85\u624b\u5f534\u4e07\u5186\u542b\u3080\uff09<\/td>\n<td style=\"text-align: left;\">20\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u793e\u4f1a\u4fdd\u967a\u6599\u8ca0\u62c5\u984d\uff08\u6982\u7b97\uff09<\/th>\n<td style=\"text-align: left;\">\u25b233,780\u5186<\/td>\n<td style=\"text-align: left;\">\u25b228,150\u5186 <\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u6240\u5f97\u7a0e\uff08\u6982\u7b97\uff09<\/th>\n<td style=\"text-align: left;\">\u25b24,340\u5186<\/td>\n<td style=\"text-align: left;\">\u25b23,270\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u624b\u53d6\u308a<\/th>\n<td style=\"text-align: left;\">201,880\u5186<\/td>\n<td style=\"text-align: left;\">168,580\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u5bb6\u8cc3<\/th>\n<td style=\"text-align: left;\">\u25b270,000\u5186<\/td>\n<td style=\"text-align: left;\">\u25b230,000\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u53ef\u51e6\u5206\u6240\u5f97<\/th>\n<td style=\"text-align: left;\">201,880\uff0d70,000\uff1d<strong>131,880\u5186<\/strong><\/td>\n<td style=\"text-align: left;\">168,580 \u2212 30,000 \uff1d<strong>138,580\u5186<\/strong><strong> <\/strong><\/td>\n<\/tr>\n<\/table>\n<p><strong>138,580\u5186\uff08\u793e\u5b85\uff09\uff0d131,880\u5186\uff08\u4f4f\u5b85\u624b\u5f53\uff09\uff1d6,700\u5186\uff08\u7d047,000\u5186\uff09<\/strong><\/p>\n<p>\u4f4f\u5b85\u624b\u5f53\u306e\u5834\u5408\u306f\u3001\u7d66\u4e0e\u304c\u5897\u3048\u308b\u5206\u6240\u5f97\u7a0e\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u5897\u3048\u3001\u53ef\u51e6\u5206\u6240\u5f97\u306f131,880\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u793e\u5b85\u306e\u5834\u5408\u306f\u53ef\u51e6\u5206\u6240\u5f97\u306f138,580\u5186\u3068\u306a\u308a\u3001\u4f4f\u5b85\u624b\u5f53\u3088\u308a\u30826,000\u301c7,000\u5186\u591a\u304f\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u793e\u5b85\u5236\u5ea6\u3067\u306f\u3001\u4f01\u696d\u5074\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u8ca0\u62c5\u3082\u6291\u3048\u3089\u308c\u308b\u5834\u5408\u304c\u591a\u304f\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306a\u3069\u306b\u95a2\u3059\u308b\u7bc0\u7a0e\u52b9\u679c\u304c\u4f4f\u5b85\u624b\u5f53\u3088\u308a\u3082\u5927\u304d\u304f\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002 <\/p>\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<\/u><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/data\/01-07.pdf\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u4ee4\u548c8\u5e74\u5206\uff09<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/assets\/R8_13tokyo.pdf\" target=\"_blank\" rel=\"noopener\">\u5354\u4f1a\u3051\u3093\u307d\uff5c\u4ee4\u548c\uff18\u5e74\uff13\u6708\u5206\uff08\uff14\u6708\u7d0d\u4ed8\u5206\uff09\u304b\u3089\u306e\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u984d\u8868<\/a><\/p>\n<h2>\u793e\u5b85\u5236\u5ea6\u306e\u898f\u7a0b\u3068\u904b\u7528\u8a2d\u8a08\u306e\u30dd\u30a4\u30f3\u30c8\uff5c\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u30eb\u30fc\u30eb\u4f5c\u308a<\/h2>\n<p>\u793e\u5b85\u5236\u5ea6\u306f\u3001\u904b\u7528\u30eb\u30fc\u30eb\u306b\u3088\u3063\u3066\u5f93\u696d\u54e1\u3068\u306e\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u516c\u5e73\u3067\u308f\u304b\u308a\u3084\u3059\u3044\u30eb\u30fc\u30eb\u3092\u3042\u3089\u304b\u3058\u3081\u6574\u5099\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u540c\u68f2\u306f\u539f\u5247\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u304c\u591a\u3044\uff5c\u5358\u8eab\u30fb\u5bb6\u65cf\u7528\u306e\u5229\u7528\u898f\u7a0b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u822c\u7684\u306b\u3001\u5358\u8eab\u8005\u5411\u3051\u306e\u793e\u5b85\u3067\u3001\u77e5\u4eba\u3092\u4f4f\u307e\u308f\u305b\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/span><\/b>\u3082\u3057\u5f93\u696d\u54e1\u304c\u9055\u53cd\u3057\u305f\u5834\u5408\u3001\u7ba1\u7406\u4f1a\u793e\u3068\u8cc3\u8cb8\u5951\u7d04\u3092\u3057\u3066\u3044\u308b\u4f01\u696d\u5074\u306b\u9055\u7d04\u91d1\u306a\u3069\u306e\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3042\u3089\u304b\u3058\u3081\u7ba1\u7406\u4f1a\u793e\u306b\u78ba\u8a8d\u3057\u3001\u4f01\u696d\u304c\u8a8d\u3081\u305f\u540c\u5c45\u89aa\u65cf\u3084\u5a5a\u7d04\u8005\u306b\u9650\u3063\u3066\u4e8b\u524d\u7533\u8acb\u3067\u8a8d\u3081\u308b\u306a\u3069\u3001\u793e\u5b85\u898f\u7a0b\u306b\u76db\u308a\u8fbc\u307f\u6574\u7406\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306b\u304a\u3051\u308b\u540c\u68f2\u306e\u53ef\u5426\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u306e\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\/87082\/\" data-lkc-id=\"1381\" 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\u3067\u306e\u540c\u68f2\u306f\u57fa\u672c\u7684\u306b\u8a8d\u3081\u3089\u308c\u306a\u3044\uff01\u8a8d\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3084\u6ce8\u610f\u70b9\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3067\u540c\u68f2\u3092\u8003\u3048\u3066\u3044\u308b\u3051\u308c\u3069\u3001\u300c\u4f1a\u793e\u306b\u30d0\u30ec\u308b\u3068\u3069\u3046\u306a\u308b\u306e\u304b\uff1f\u300d\u300c\u4f4f\u6c11\u7968\u306e\u5909\u66f4\u306f\u5fc5\u8981\uff1f\u300d\u3068\u3044\u3063\u305f\u7591\u554f\u3092\u3082\u3064\u4eba\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u4f01\u696d\u304c\u5951\u7d04\u3059\u308b\u8cc3\u8cb8\u7269\u4ef6\u3067\u3042\u308a\u3001\u898f\u5b9a\u306b\u3088\u3063\u3066\u306f\u540c\u68f2\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4f1a\u793e\u306b\u5185\u7dd2\u3067\u540c\u68f2\u3057\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af\u3084\u3001\u4f4f\u6c11\u7968\u30fb\u5e74\u672b\u8abf\u6574\u306e\u4e16\u5e2f\u4e3b\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u306f\u793e\u5b85\u5236\u5ea6\u306e\u4e00\u7a2e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u306f\u3001\u4f01\u696d\u304c\u4e0d\u52d5\u7523\u4f1a\u793e\u3084\u500b\u4eba\u30aa\u30fc\u30ca\u30fc\u304b\u3089\u7269\u4ef6\u3092\u501f\u308a\u4e0a\u3052\u3001\u5f93\u696d\u54e1\u306b\u63d0\u4f9b\u3059\u308b\u793e\u5b85\u5236\u5ea6\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u3053\u306e\u5236\u5ea6\u306f\u3001\u798f\u5229\u539a\u751f\u306e\u4e00\u74b0\u3068...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u8ee2\u52e4\u30fb\u7570\u52d5\u6642\u306e\u30b9\u30e0\u30fc\u30ba\u306a\u5165\u9000\u53bb\u30d5\u30ed\u30fc<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ee2\u52e4\u3084\u7570\u52d5\u306b\u4f34\u3046\u793e\u5b85\u306e\u5165\u9000\u53bb\u3067\u306f\u3001\u5f93\u696d\u54e1\u3068\u306e\u8a8d\u8b58\u9055\u3044\u306b\u3088\u308b\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u3001\u3042\u3089\u304b\u3058\u3081\u30eb\u30fc\u30eb\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/span><\/b> <\/p>\n<p>\u56fd\u571f\u4ea4\u901a\u7701\u304c\u5b9a\u3081\u305f\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u57fa\u672c\u306b\u8a2d\u8a08\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u3046\u3048\u3067\u81ea\u793e\u72ec\u81ea\u306e\u7981\u6b62\u4e8b\u9805\u3084\u8ca0\u62c5\u533a\u5206\u3092\u793e\u5b85\u898f\u7a0b\u306b\u660e\u8a18\u3057\u3001\u5f93\u696d\u54e1\u306b\u5341\u5206\u306b\u8aac\u660e\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u9000\u53bb\u6642\u306e\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u306e\u8ca0\u62c5\u306e\u6709\u7121\u3084\u5272\u5408\u3001\u7570\u52d5\u767a\u4ee4\u5f8c\u306e\u9000\u53bb\u671f\u9650\u3001\u4e8b\u524d\u901a\u77e5\u671f\u9650\u306a\u3069\u3092\u4e8b\u524d\u306b\u8a2d\u5b9a\u3057\u3001\u5468\u77e5\u3057\u3066\u304a\u304f\u3068\u30c8\u30e9\u30d6\u30eb\u3082\u9632\u304e\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n<p>\u793e\u5b85\u306e\u9000\u53bb\u8cbb\u7528\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u306e\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\/88350\/\" data-lkc-id=\"1382\" 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\">\u793e\u5b85\u306e\u9000\u53bb\u8cbb\u7528\u3092\u8ca0\u62c5\u3059\u308b\u306e\u306f\u4f01\u696d\uff1f\u5165\u5c45\u8005\uff1f\u76f8\u5834\u3084\u30c8\u30e9\u30d6\u30eb\u306e\u5bfe\u5fdc\u7b56\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u793e\u5b85\u306f\u5f93\u696d\u54e1\u306e\u4f4f\u74b0\u5883\u3092\u652f\u63f4\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u9000\u53bb\u6642\u306e\u8cbb\u7528\u8ca0\u62c5\u3092\u3081\u3050\u3063\u3066\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u3053\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u793e\u5b85\u9000\u53bb\u6642\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u7a2e\u985e\u3084\u76f8\u5834\u3001\u4f01\u696d\u3068\u5165\u5c45\u8005\u306e\u8ca0\u62c5\u533a\u5206\u3001\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u305f\u3081\u306e\u5bfe\u7b56\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u793e\u5b85\u306e\u9000\u53bb\u6642\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u7a2e\u985e\u30fb\u76f8\u5834\u793e\u5b85\u3092\u9000\u53bb\u3059\u308b\u969b\u306b\u306f\u3001\u90e8\u5c4b\u306e\u72b6\u614b\u3092\u6574\u3048\u308b\u305f\u3081\u306e\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u8cbb\u7528\u306e\u7a2e\u985e\u3068\u76f8\u5834\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u793e\u5b85\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u30021.\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u3068\u306f\u3001\u9000\u53bb\u6642...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mlit.go.jp\/common\/000991391.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u571f\u4ea4\u901a\u7701\uff5c\u539f\u72b6\u56de\u5fa9\u3092\u3081\u3050\u308b\u30c8\u30e9\u30d6\u30eb\u3068\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a> <\/p>\n<h2>\u793e\u5b85\u5236\u5ea6\u306e\u5c0e\u5165\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p>\u793e\u5b85\u5236\u5ea6\u306f\u3001\u5c0e\u5165\u76ee\u7684\u3092\u660e\u78ba\u306b\u3057\u305f\u3046\u3048\u3067\u3001\u793e\u5b85\u898f\u7a0b\u306e\u4f5c\u6210\u3084\u7ba1\u7406\u4f53\u5236\u306e\u6574\u5099\u3001\u5f93\u696d\u54e1\u3078\u306e\u5468\u77e5\u3092\u6bb5\u968e\u7684\u306b\u9032\u3081\u308b\u3053\u3068\u3067\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u5c0e\u5165\u30fb\u904b\u7528\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002  <\/p>\n<h3>\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u76ee\u7684\u306e\u660e\u78ba\u5316\uff5c\u798f\u5229\u539a\u751f\u304b\u7bc0\u7a0e\u304b<\/h3>\n<p>\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u63a1\u7528\u529b\u5f37\u5316\u304b\u30b3\u30b9\u30c8\u524a\u6e1b\u304b\u3001\u76ee\u7684\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u512a\u5148\u9806\u4f4d\u306b\u305d\u3063\u3066\u3001\u7269\u4ef6\u3084\u5bfe\u8c61\u8005\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u798f\u5229\u539a\u751f\u306e\u30a2\u30d4\u30fc\u30eb\u306a\u3089\u3001\u7acb\u5730\u6761\u4ef6\u3084\u7bc9\u5e74\u6570\u306a\u3069\u4e00\u5b9a\u6c34\u6e96\u4ee5\u4e0a\u306e\u7269\u4ef6\u3092\u9078\u3076\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u6e80\u8db3\u5ea6\u306e\u5411\u4e0a\u3084\u63a1\u7528\u6642\u306e\u4ed6\u793e\u3068\u306e\u5dee\u5225\u5316\u304c\u56f3\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u3084\u7bc0\u7a0e\u3092\u91cd\u8996\u3059\u308b\u5834\u5408\u306f\u3001\u975e\u8ab2\u7a0e\u30e1\u30ea\u30c3\u30c8\u3092\u6d3b\u304b\u305b\u308b\u7bc4\u56f2\u3067\u4f01\u696d\u8ca0\u62c5\u5272\u5408\u3084\u5bfe\u8c61\u8005\u3092\u9069\u5207\u306b\u8a2d\u5b9a\u3057\u3001\u7a0e\u52d9\u4e0a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u904b\u7528\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u793e\u5b85\u7ba1\u7406\u898f\u7a0b\uff08\u904b\u7528\u30eb\u30fc\u30eb\uff09\u306e\u4f5c\u6210<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u3092\u5186\u6ed1\u306b\u904b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u793e\u5b85\u7ba1\u7406\u898f\u7a0b\u3092\u6574\u5099\u3057\u3001\u904b\u7528\u30eb\u30fc\u30eb\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5165\u5c45\u8cc7\u683c\uff08\u52e4\u7d9a\u5e74\u6570\u30fb\u5f79\u8077\u30fb\u5e74\u9f62\u306a\u3069\uff09\u3001\u5165\u5c45\u671f\u9593\u3001\u81ea\u5df1\u8ca0\u62c5\u984d\u3001\u9000\u53bb\u6642\u306e\u30eb\u30fc\u30eb\u306a\u3069\u3092\u5177\u4f53\u7684\u306b\u5b9a\u3081\u3066\u304a\u304d\u307e\u3059\u3002\u300c\u8ab0\u304c\u30fb\u3044\u3064\u307e\u3067\u30fb\u3044\u304f\u3089\u3067\u4f4f\u3081\u308b\u306e\u304b\u300d\u3092\u660e\u6587\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u306b\u3082\u5236\u5ea6\u5185\u5bb9\u304c\u4f1d\u308f\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u540c\u68f2\u3084\u30da\u30c3\u30c8\u98fc\u80b2\u306e\u53ef\u5426\u306a\u3069\u3001\u4f8b\u5916\u7684\u306a\u30b1\u30fc\u30b9\u3078\u306e\u5bfe\u5fdc\u65b9\u91dd\u3082\u4e8b\u524d\u306b\u6c7a\u3081\u3066\u304a\u304f\u3068\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u904b\u7528\u3057\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n<p>\u57fa\u6e96\u304c\u66d6\u6627\u306a\u307e\u307e\u3060\u3068\u3001\u5f93\u696d\u54e1\u9593\u3067\u4e0d\u516c\u5e73\u611f\u304c\u751f\u3058\u305f\u308a\u3001\u5165\u9000\u53bb\u6642\u306e\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u3063\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u516c\u5e73\u6027\u3068\u660e\u78ba\u6027\u3092\u610f\u8b58\u3057\u305f\u30eb\u30fc\u30eb\u8a2d\u8a08\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7ba1\u7406\u4f53\u5236\u306e\u69cb\u7bc9\uff5c\u81ea\u793e\u7ba1\u7406\u304b\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u304b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u3092\u81ea\u793e\u3067\u7ba1\u7406\u3059\u308b\u304b\u3001\u5916\u90e8\u3078\u59d4\u8a17\u3059\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/b>\u793e\u5b85\u5236\u5ea6\u306e\u904b\u7528\u3067\u306f\u3001\u7269\u4ef6\u5951\u7d04\u3084\u5165\u9000\u53bb\u624b\u7d9a\u304d\u3001\u30c8\u30e9\u30d6\u30eb\u767a\u751f\u6642\u306e\u7ba1\u7406\u4f1a\u793e\u3068\u306e\u8abf\u6574\u30fb\u5bfe\u5fdc\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u696d\u52d9\u304c\u767a\u751f\u3057\u3001\u793e\u5185\u306e\u30ea\u30bd\u30fc\u30b9\u304c\u4e0d\u8db3\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7ba1\u7406\u6238\u6570\u304c\u5897\u3048\u308b\u898b\u8fbc\u307f\u304c\u3042\u308c\u3070\u3001\u793e\u5b85\u7ba1\u7406\u4f1a\u793e\u3078\u306e\u696d\u52d9\u59d4\u8a17\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3082\u6709\u52b9\u3067\u3059\u3002\u904b\u7528\u4ee3\u884c\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u696d\u52d9\u91cf\u3092\u524a\u6e1b\u3057\u3001\u5186\u6ed1\u306b\u904b\u7528\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5f93\u696d\u54e1\u3078\u306e\u5468\u77e5\u30fb\u8aac\u660e\u306e\u5fb9\u5e95<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u3092\u5186\u6ed1\u306b\u904b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5236\u5ea6\u5185\u5bb9\u3084\u5229\u7528\u30eb\u30fc\u30eb\u306b\u3064\u3044\u3066\u5f93\u696d\u54e1\u3078\u5341\u5206\u306b\u5468\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u5236\u5ea6\u5c0e\u5165\u6642\u306b\u306f\u3001\u8aac\u660e\u4f1a\u306e\u958b\u50ac\u3084\u30de\u30cb\u30e5\u30a2\u30eb\u306e\u914d\u5e03\u306a\u3069\u3092\u884c\u3044\u3001\u5165\u5c45\u6761\u4ef6\u3084\u81ea\u5df1\u8ca0\u62c5\u984d\u3001\u5229\u7528\u6642\u306e\u6ce8\u610f\u70b9\u306a\u3069\u3092\u5171\u6709\u3057\u307e\u3057\u3087\u3046\u3002\u4e8b\u524d\u306b\u30eb\u30fc\u30eb\u3092\u7406\u89e3\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3067\u3001\u5236\u5ea6\u3078\u306e\u4e0d\u6e80\u3084\u904b\u7528\u30c8\u30e9\u30d6\u30eb\u3001\u8fd1\u96a3\u4f4f\u6c11\u3068\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u304e\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f4f\u5b85\u624b\u5f53\u5236\u5ea6\u304b\u3089\u793e\u5b85\u5236\u5ea6\u3078\u79fb\u884c\u3059\u308b\u5834\u5408\u306f\u3001\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u3084\u5f85\u9047\u306b\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u5236\u5ea6\u5909\u66f4\u306e\u76ee\u7684\u3084\u30e1\u30ea\u30c3\u30c8\u3092\u4e01\u5be7\u306b\u8aac\u660e\u3057\u3001\u614e\u91cd\u306b\u5408\u610f\u5f62\u6210\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/corporate-housing-benefits\/?provider=pa_basic&amp;provider_info=cv.121315.part.article\" target=\"_blank\" rel=\"noopener\">\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9\u798f\u5229\u539a\u751f\u8cc3\u8cb8<\/a>\u306a\u3089\u3001\u5f93\u696d\u54e1\u306e\u4f4f\u3080\u8cc3\u8cb8\u7269\u4ef6\u3092\u6cd5\u4eba\u540d\u7fa9\u306b\u5207\u308a\u66ff\u3048\u3066\u5bb6\u8cc3\u3092\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u3092\u5897\u3084\u305b\u307e\u3059\u3002\u904b\u7528\u30b3\u30b9\u30c8\u306f\u5b9f\u8cea\u7121\u6599\u3067\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u3078\u306e\u798f\u5229\u539a\u751f\u5236\u5ea6\u3092\u5145\u5b9f\u3055\u305b\u305f\u3044\u65b9\u306f\u30c1\u30a7\u30c3\u30af\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Point \u793e\u5b85\u5236\u5ea6\u3068\u306f\uff1f\u4f4f\u5b85\u624b\u5f53\u3068\u3069\u3061\u3089\u304c\u304a\u5f97\uff1f \u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u5c0e\u5165\u3059\u308c\u3070\u3001\u7a0e\u91d1\u3092\u6291\u3048\u3064\u3064\u624b\u53d6\u308a\u3092\u5897\u3084\u305b\u307e\u3059\u3002 \u501f\u308a\u4e0a\u3052\u305f\u4f4f\u5c45\u3092\u5b89\u3044\u5bb6\u8cc3\u3067\u5f93\u696d\u54e1\u3078\u8cb8\u3059 \u4e00\u5b9a\u984d\u3092\u5fb4\u53ce\u3059\u308c\u3070\u4f01\u696d\u8ca0\u62c5\u5206\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b \u898f\u7a0b\u3092\u6574\u3048\u3066\u5165\u9000\u53bb\u306e\u30c8 [&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-121315","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\/121315","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=121315"}],"version-history":[{"count":14,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/121315\/revisions"}],"predecessor-version":[{"id":121616,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/121315\/revisions\/121616"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/media?parent=121315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/categories?post=121315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/tags?post=121315"},{"taxonomy":"person_in_charge","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/person_in_charge?post=121315"},{"taxonomy":"customer_depth","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/customer_depth?post=121315"},{"taxonomy":"work_category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/work_category?post=121315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}