{"id":121333,"date":"2026-06-16T13:13:28","date_gmt":"2026-06-16T04:13:28","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=121333"},"modified":"2026-06-16T13:25:36","modified_gmt":"2026-06-16T04:25:36","slug":"%e5%ae%b6%e8%b3%83%e6%8e%a7%e9%99%a4%e3%81%a8%e3%81%af%ef%bc%9f%e8%aa%b2%e7%a8%8e%e3%83%bb%e9%9d%9e%e8%aa%b2%e7%a8%8e%e3%81%ae%e9%81%95%e3%81%84%e3%81%a8%e7%a4%be%e5%ae%85%e5%88%b6%e5%ba%a6%e3%81%ae","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/121333\/","title":{"rendered":"\u5bb6\u8cc3\u63a7\u9664\u3068\u306f\uff1f\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e\u306e\u9055\u3044\u3068\u793e\u5b85\u5236\u5ea6\u306e\u4ed5\u7d44\u307f\u30fb\u5c0e\u5165\u65b9\u6cd5\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span> 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href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/19\/10.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81<\/a>\u3067\u3082\u3001\u4f1a\u793e\u304c\u81ea\u793e\u6240\u6709\u306e\u793e\u5b85\u3092\u8cb8\u4e0e\u3059\u308b\u5834\u5408\u3060\u3051\u3067\u306a\u304f\u3001\u4ed6\u304b\u3089\u501f\u308a\u53d7\u3051\u305f\u4f4f\u5b85\u3092\u793e\u5b85\u3068\u3057\u3066\u8cb8\u4e0e\u3059\u308b\u5834\u5408\u3082\u3001\u540c\u3058\u7b97\u5f0f\u306b\u3088\u308a\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u6240\u5f97\u7a0e\u306a\u3069\u304b\u3089\u5dee\u3057\u5f15\u304f\u7a0e\u984d\u63a7\u9664<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" 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rel=\"noopener\">\u56fd\u7a0e\u5e81<\/a>\u3067\u306f\u3001\u5f93\u696d\u54e1\u304b\u3089\u53d7\u3051\u53d6\u308b\u5bb6\u8cc3\u304c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50\uff05\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u3001\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3068\u306e\u5dee\u984d\u306f\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3068\u306f\u3001\u5b9f\u969b\u306e\u7269\u4ef6\u5bb6\u8cc3\u3067\u306f\u306a\u304f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306a\u3069\u3092\u57fa\u306b\u7b97\u51fa\u3055\u308c\u308b\u57fa\u6e96\u984d\u3067\u3059\u3002\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u304c4\u4e07\u5186\u306e\u5834\u5408\u3001\u5f93\u696d\u54e1\u304b\u30892\u4e07\u5186\u4ee5\u4e0a\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308c\u3070\u3001\u5dee\u984d\u306f\u539f\u5247\u3068\u3057\u3066\u7d66\u4e0e\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u793e\u5b85\u3092\u7121\u511f\u3067\u8cb8\u4e0e\u3057\u305f\u5834\u5408\u3084\u3001\u5fb4\u53ce\u984d\u304c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50\uff05\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5f79\u54e1\u306b\u793e\u5b85\u3092\u8cb8\u3057\u51fa\u3059\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u306b\u793e\u5b85\u3092\u8cb8\u3057\u51fa\u3059\u5834\u5408\u306f\u3001\u5f93\u696d\u54e1\u5411\u3051\u793e\u5b85\u3068\u306f\u7570\u306a\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u5f79\u54e1\u304b\u3089\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u4ee5\u4e0a\u306e\u5bb6\u8cc3\u3092\u53d7\u3051\u53d6\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u5f93\u696d\u54e1\u5411\u3051\u793e\u5b85\u3067\u306f\u3001\u5f93\u696d\u54e1\u304b\u3089\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50\uff05\u4ee5\u4e0a\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308c\u3070\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u5f79\u54e1\u306e\u5834\u5408\u306f\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u4e0b\u56de\u308b\u3068\u5dee\u984d\u304c\u7d66\u4e0e\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f79\u54e1\u793e\u5b85\u306e\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306f\u3001\u7269\u4ef6\u304c\u5c0f\u898f\u6a21\u306a\u4f4f\u5b85\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3067\u7b97\u5b9a\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u306e\u5c0f\u898f\u6a21\u306a\u4f4f\u5b85\u3092\u501f\u308a\u4e0a\u3052\u3066\u8cb8\u3057\u51fa\u3059\u5834\u5408\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306a\u3069\u3092\u57fa\u306b\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u7b97\u51fa\u3055\u308c\u305f\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u304c\u6708\u984d5\u4e07\u5186\u3067\u3042\u308c\u3070\u3001\u5f79\u54e1\u304b\u30895\u4e07\u5186\u4ee5\u4e0a\u3092\u5fb4\u53ce\u3057\u3066\u3044\u308c\u3070\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u306a\u4f4f\u5b85\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u4e00\u822c\u306e\u4f4f\u5b85\u3092\u501f\u308a\u4e0a\u3052\u308b\u5834\u5408\u306f\u3001\u4f1a\u793e\u304c\u5bb6\u4e3b\u306b\u652f\u6255\u3046\u5bb6\u8cc3\u306e50\uff05\u3068\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306a\u3069\u3092\u57fa\u306b\u3057\u305f\u7b97\u51fa\u984d\u3092\u6bd4\u8f03\u3057\u3001\u9ad8\u3044\u307b\u3046\u304c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u3069\u306e\u30b1\u30fc\u30b9\u3067\u3082\u3001\u5f79\u54e1\u304b\u3089\u53d7\u3051\u53d6\u308b\u5bb6\u8cc3\u304c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u4e0b\u56de\u308b\u3068\u3001\u5dee\u984d\u306f\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f79\u54e1\u793e\u5b85\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u9023\u8a18\u4e8b\u3092\u3042\u308f\u305b\u3066\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\/87200\/\" data-lkc-id=\"1389\" 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\">\u5f79\u54e1\u793e\u5b85\u3068\u306f\uff1f\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u301c\u7bc0\u7a0e\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u4f01\u696d\u304c\u63d0\u4f9b\u3059\u308b\u5f79\u54e1\u793e\u5b85\u306f\u3001\u4e3b\u306b\u7d4c\u55b6\u5c64\u3084\u5e79\u90e8\u793e\u54e1\u304c\u4f4f\u3080\u305f\u3081\u306e\u4f4f\u5b85\u3067\u3001\u696d\u52d9\u306e\u5186\u6ed1\u306a\u9042\u884c\u3084\u751f\u6d3b\u652f\u63f4\u3092\u76ee\u7684\u3068\u3057\u3066\u63d0\u4f9b\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5f79\u54e1\u793e\u5b85\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u5c0e\u5165\u306e\u969b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u306a\u3069\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u5f79\u54e1\u793e\u5b85\u3068\u306f\u5f79\u54e1\u304c\u5229\u7528\u3059\u308b\u793e\u5b85\u3092\u6307\u3059\u5f79\u54e1\u793e\u5b85\u3068\u306f\u3001\u4f1a\u793e\u304c\u5951\u7d04\u4e3b\u4f53\u3068\u306a\u308a\u3001\u5f79\u54e1\u306b\u63d0\u4f9b\u3059\u308b\u4f4f\u5c45\u306e\u3053\u3068\u3067\u3059\u3002\u4e00\u822c\u306e\u8cc3\u8cb8\u7269\u4ef6\u3068\u306f\u7570\u306a\u308a\u3001\u4f1a\u793e\u304c\u8cc3\u8cb8\u5951\u7d04\u3092\u7d50\u3076\u305f\u3081\u3001\u5f79\u54e1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3064\u3064\u3001\u7a0e\u52d9\u9762\u3067\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u4e3b\u306a\u76ee\u7684\u306f\u4ee5\u4e0b\u306e3\u70b9\u3067\u3059\u3002 \t\u7bc0\u7a0e\u52b9\u679c\uff1a\u9069\u6b63\u8cc3\u6599\u306e\u7bc4\u56f2\u5185\u3067\u4f1a\u793e\u8ca0\u62c5\u5206...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306f\u3001\u793e\u5b85\u3092\u5229\u7528\u3059\u308b\u5bfe\u8c61\u8005\u304c\u5f93\u696d\u54e1\u304b\u5f79\u54e1\u304b\u3001\u3042\u308b\u3044\u306f\u7269\u4ef6\u306e\u898f\u6a21\u3084\u6240\u6709\u5f62\u614b\u306b\u3088\u3063\u3066\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u5f93\u696d\u54e1\u5411\u3051\u306e\u793e\u5b85\u304a\u3088\u3073\u3001\u5f79\u54e1\u5411\u3051\u306e\u300c\u5c0f\u898f\u6a21\u4f4f\u5b85\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u5408\u8a08\u984d\u304c1\u30f6\u6708\u3042\u305f\u308a\u306e\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li><b>\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u6a19\u6e96\u984d \u00d7 0.2\uff05<\/b><\/li>\n<li><b>12\u5186 \u00d7\uff08\u5efa\u7269\u306e\u7dcf\u5e8a\u9762\u7a4d\u33a1 \u00f7 3.3\u33a1\uff09<\/b><\/li>\n<li><b>\u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u6a19\u6e96\u984d \u00d7 0.22\uff05<\/b><\/li>\n<\/ol>\n<\/div>\n<p>\u5c0f\u898f\u6a21\u4f4f\u5b85\u306b\u8a72\u5f53\u3057\u306a\u3044\u81ea\u793e\u6240\u6709\u306e\u793e\u5b85\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u5408\u8a08\u984d\u309212\u3067\u5272\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;margin-bottom: 1em;\"><strong>\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u6a19\u6e96\u984d \u00d7 12\uff05 \uff0b \u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8ab2\u7a0e\u6a19\u6e96\u984d \u00d7 6\uff05<\/strong><\/div>\n<p>\u203b\u8010\u7528\u5e74\u6570\u304c30\u5e74\u8d85\u306e\u5efa\u7269\u306f\u3001\u5efa\u7269\u90e8\u5206\u309210\uff05\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u5f79\u54e1\u5411\u3051\u3067\u5c0f\u898f\u6a21\u4f4f\u5b85\u306b\u8a72\u5f53\u3057\u306a\u3044\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u5834\u5408\u306f\u3001\u300c\u4f1a\u793e\u304c\u652f\u6255\u3046\u5bb6\u8cc3 \u00d7 50\uff05\u300d\u3068\u3001\u81ea\u793e\u6240\u6709\u793e\u5b85\u306e\u7b97\u5f0f\u3067\u6c42\u3081\u305f\u91d1\u984d\u3092\u6bd4\u3079\u3001\u9ad8\u3044\u307b\u3046\u3092\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3068\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4f1a\u793e\u306e\u652f\u6255\u5bb6\u8cc3\u306e50\uff05\u304c10\u4e07\u5186\u3001\u81ea\u793e\u6240\u6709\u306e\u7b97\u5f0f\u306b\u3088\u308b\u7b97\u51fa\u984d\u304c12\u4e07\u5186\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u57fa\u6e96\u3068\u306a\u308b\u306e\u306f\u9ad8\u3044\u307b\u3046\u306e12\u4e07\u5186\u3067\u3059\u3002<\/p>\n<h2>\u5bb6\u8cc3\u63a7\u9664\u984d\u306e\u6c7a\u3081\u65b92\u30d1\u30bf\u30fc\u30f3<\/h2>\n<p>\u5bb6\u8cc3\u88dc\u52a9\u3084\u793e\u5b85\u5236\u5ea6\u3092\u904b\u7528\u3059\u308b\u969b\u3001\u63a7\u9664\u984d\u306e\u8a2d\u5b9a\u65b9\u6cd5\u306b\u3088\u3063\u3066\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u3084\u4f01\u696d\u306e\u7a0e\u52d9\u51e6\u7406\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u5236\u5ea6\u306e\u7a2e\u985e\u3054\u3068\u306b\u8a08\u7b97\u30eb\u30fc\u30eb\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u81ea\u793e\u306b\u5408\u3063\u305f\u65b9\u5f0f\u3092\u9078\u3070\u306a\u3051\u308c\u3070\u3001\u60f3\u5b9a\u5916\u306e\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>1. \u4f01\u696d\u72ec\u81ea\u306e\u5bb6\u8cc3\u88dc\u52a9\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u72ec\u81ea\u306e\u5bb6\u8cc3\u88dc\u52a9\u306f\u3001\u8cc3\u91d1\u898f\u7a0b\u3084\u798f\u5229\u539a\u751f\u898f\u7a0b\u306b\u57fa\u3065\u3044\u3066\u652f\u7d66\u984d\u3092\u6c7a\u3081\u307e\u3059\u3002<\/b><\/span>\u6cd5\u5f8b\u306b\u3088\u308b\u4e00\u5f8b\u306e\u4e0a\u9650\u984d\u306f\u5b58\u5728\u305b\u305a\u3001\u5404\u4f01\u696d\u306e\u65b9\u91dd\u3084\u4e88\u7b97\u306b\u5408\u308f\u305b\u305f\u81ea\u7531\u306a\u5236\u5ea6\u8a2d\u8a08\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u7b97\u51fa\u65b9\u6cd5\u306b\u306f\u3001\u6bce\u67082\u4e07\u5186\u3092\u652f\u7d66\u3059\u308b\u5b9a\u984d\u65b9\u5f0f\u3084\u3001\u5bb6\u8cc3\u306e30\uff05\u3092\u88dc\u52a9\u3059\u308b\u5b9a\u7387\u65b9\u5f0f\u304c\u3042\u308a\u307e\u3059\u3002\u5b9a\u7387\u65b9\u5f0f\u3092\u63a1\u7528\u3059\u308b\u969b\u3001\u4f01\u696d\u306f\u8ca0\u62c5\u5897\u52a0\u3092\u9632\u3050\u76ee\u7684\u3067\u4e0a\u96503\u4e07\u5186\u307e\u3067\u3068\u3044\u3063\u305f\u5236\u9650\u3092\u8a2d\u3051\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4f4f\u5b85\u624b\u5f53\u3068\u3057\u3066\u73fe\u91d1\u652f\u7d66\u3055\u308c\u308b\u5bb6\u8cc3\u88dc\u52a9\u306f\u3001\u7a0e\u52d9\u4e0a\u3001\u539f\u5247\u3068\u3057\u3066<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306b\u5206\u985e\u3055\u308c\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>2. \u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u3067\u306f\u3001\u4f1a\u793e\u304c\u8cc3\u8cb8\u5951\u7d04\u3092\u7d50\u3073\u3001\u5f93\u696d\u54e1\u306b\u4f4f\u5c45\u3092\u8cb8\u3057\u307e\u3059\u3002<\/b><\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2597.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81<\/a>\u306e\u898f\u5b9a\u4e0a\u3001\u7b97\u5b9a\u3055\u308c\u305f\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u306e50\uff05\u4ee5\u4e0a\u3092\u793e\u5b85\u4f7f\u7528\u6599\u3068\u3057\u3066\u5fb4\u53ce\u3057\u3066\u3044\u308c\u3070\u3001\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u305f\u6b8b\u308a\u306e\u5bb6\u8cc3\u5206\u306b\u7d66\u4e0e\u8ab2\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5b9f\u969b\u306e\u5bb6\u8cc3\u304c10\u4e07\u5186\u3001\u7b97\u5b9a\u3055\u308c\u305f\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u304c4\u4e07\u5186\u306e\u7269\u4ef6\u3092\u8cb8\u3057\u51fa\u3059\u5834\u5408\u3001\u5f93\u696d\u54e1\u304b\u30892\u4e07\u5186\u4ee5\u4e0a\u3092\u793e\u5b85\u4f7f\u7528\u6599\u3068\u3057\u3066\u53d7\u3051\u53d6\u308c\u3070\u3001\u7d66\u4e0e\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306f\u3001\u975e\u8ab2\u7a0e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u91d1\u984d\u3092\u4e0b\u9650\u306b\u3057\u3064\u3064\u3001\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u8efd\u6e1b\u3001\u793e\u5185\u306e\u516c\u5e73\u6027\u3001\u4f1a\u793e\u8ca0\u62c5\u306e\u4e0a\u9650\u3092\u8e0f\u307e\u3048\u3066\u63a7\u9664\u984d\u3092\u6c7a\u3081\u307e\u3059\u3002<\/p>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u9023\u8a18\u4e8b\u3092\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\/88499\/\" data-lkc-id=\"1390\" 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\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308b\uff1f\u8ab2\u7a0e\u5bfe\u8c61\u3084\u7d4c\u8cbb\u306b\u3059\u308b\u65b9\u6cd5\u3092\u8a73\u3057\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u4f01\u696d\u304c\u5951\u7d04\u3057\u305f\u7269\u4ef6\u3092\u5f93\u696d\u54e1\u306b\u8cb8\u3057\u51fa\u3059\u5236\u5ea6\u306e\u3053\u3068\u3067\u3001\u798f\u5229\u539a\u751f\u306e\u5145\u5b9f\u3084\u5f93\u696d\u54e1\u306e\u8ee2\u52e4\u5bfe\u5fdc\u3068\u3057\u3066\u591a\u304f\u306e\u4f01\u696d\u3067\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u904b\u7528\u306b\u3042\u305f\u3063\u3066\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u7a0e\u91d1\u306e\u53d6\u308a\u6271\u3044\u3067\u3059\u3002\u8cbb\u7528\u306e\u5185\u5bb9\u3084\u5bb6\u8cc3\u306e\u8ca0\u62c5\u5272\u5408\u306b\u3088\u3063\u3066\u3001\u6240\u5f97\u7a0e\u3084\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u3001\u6b63\u3057\u304f\u51e6\u7406\u3057\u306a\u3044\u3068\u5f93\u696d\u54e1\u30fb\u4f01\u696d\u306b\u601d\u308f\u306c\u7a0e\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u6982\u8981\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3084\u7d4c\u8cbb\u306b\u3059\u308b\u65b9\u6cd5\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u306f\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u306f\u3001\u4f01\u696d\u304c\u5951\u7d04\u3057\u305f\u6c11\u9593\u306e\u8cc3\u8cb8\u7269\u4ef6\u3092\u3001\u5f93\u696d\u54e1\u306b\u8cb8\u3057\u51fa\u3059...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u5bb6\u8cc3\u63a7\u9664\u3068\u5e74\u672b\u8abf\u6574\u306e\u95a2\u4fc2<\/h2>\n<p>\u5bb6\u8cc3\u88dc\u52a9\u3084\u793e\u5b85\u5236\u5ea6\u306e\u8aac\u660e\u3067\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306a\u3069\u4ed6\u306e\u7a0e\u5236\u512a\u9047\u3068\u6df7\u540c\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u5bb6\u8cc3\u3068<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u306e\u624b\u7d9a\u304d\u3092\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u3001\u7533\u544a\u5185\u5bb9\u3092\u6574\u7406\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>1. \u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u3092\u7533\u544a\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u4f7f\u7528\u6599\u3092\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304f\u5bb6\u8cc3\u63a7\u9664\u3068\u306f\u7570\u306a\u308a\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u7a0e\u984d\u3092\u76f4\u63a5\u5dee\u3057\u5f15\u304f\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u521d\u5e74\u5ea6\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3067\u7533\u544a\u3057\u30012\u5e74\u76ee\u4ee5\u964d\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f1a\u793e\u54e1\u3067\u3042\u308c\u3070\u3001\u52e4\u52d9\u5148\u3067\u306e\u624b\u7d9a\u304d\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u54e1\u304c\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u521d\u5e74\u5ea6\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u30022\u5e74\u76ee\u4ee5\u964d\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3042\u308c\u3070\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u624b\u7d9a\u304d\u306f\u52e4\u52d9\u5148\u3067\u884c\u3048\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5225\u306e\u7406\u7531\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5165\u5c45\u521d\u5e74\u5ea6\u5206\u306f\u7fcc\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u3067\u7533\u544a\u3057\u30012\u5e74\u76ee\u4ee5\u964d\u306f\u52e4\u52d9\u5148\u306e\u5e74\u672b\u8abf\u6574\u3067\u624b\u7d9a\u304d\u3059\u308b\u6d41\u308c\u3067\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u304c\u52e4\u52d9\u5148\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u624b\u7d9a\u304d\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u5c4a\u304f\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u3068\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u767a\u884c\u3059\u308b\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u6307\u5b9a\u3055\u308c\u305f\u66f8\u985e\u3092\u7d66\u4e0e\u652f\u6255\u8005\u3078\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u6e08\u307f\u306e\u6240\u5f97\u7a0e\u984d\u3068\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u306e\u7cbe\u7b97\u304c\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/p>\n<h3>2. \u7d4c\u8cbb\u8a08\u4e0a\u3068\u5e74\u672b\u8abf\u6574\u3092\u533a\u5225\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u54e1\u304c\u652f\u6255\u3046\u4e00\u822c\u7684\u306a\u8cc3\u8cb8\u7269\u4ef6\u306e\u5bb6\u8cc3\u306b\u3064\u3044\u3066\u3001\u5e74\u672b\u8abf\u6574\u3067\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span>\u5e74\u672b\u8abf\u6574\u306f\u3001\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u305f\u6240\u5f97\u7a0e\u3068\u3001\u672c\u6765\u7d0d\u3081\u308b\u6240\u5f97\u7a0e\u3068\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u901a\u5e38\u3001\u500b\u4eba\u304c\u4f4f\u3080\u305f\u3081\u306e\u5bb6\u8cc3\u306f\u751f\u6d3b\u8cbb\u306b\u3042\u305f\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306e\u63a7\u9664\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u526f\u696d\u3084\u500b\u4eba\u4e8b\u696d\u3067\u81ea\u5b85\u306e\u4e00\u90e8\u3092\u4ed5\u4e8b\u5834\u3068\u3057\u3066\u4f7f\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u696d\u52d9\u306b\u76f4\u63a5\u5fc5\u8981\u306a\u90e8\u5206\u3092\u9762\u7a4d\u3084\u4f7f\u7528\u6642\u9593\u306a\u3069\u3067\u5408\u7406\u7684\u306b\u6309\u5206\u3059\u308c\u3070\u3001\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u4e8b\u696d\u306b\u304b\u304b\u308b\u5bb6\u8cc3\u3092\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u306f\u306a\u304f\u3001\u78ba\u5b9a\u7533\u544a\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3>3. \u5fc5\u8981\u66f8\u985e\u306e\u6e96\u5099\u3068\u63d0\u51fa\u671f\u9650\u3092\u628a\u63e1\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u52e4\u52d9\u5148\u304c\u6307\u5b9a\u3059\u308b\u63d0\u51fa\u671f\u9650\u3092\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u66f8\u985e\u3092\u305d\u308d\u3048\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<\/b><\/span>\u521d\u5e74\u5ea6\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f2\u5e74\u76ee\u4ee5\u5f8c\u3001\u5e74\u672b\u8abf\u6574\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u8a3c\u660e\u66f8\u65b9\u5f0f\u306e\u5834\u5408\u3001\u4e3b\u306a\u66f8\u985e\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u3068\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u308b\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u304b\u304b\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u3067\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shotoku\/jukari\/nencho-jukari.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81<\/a>\u306e\u8cc7\u6599\u3067\u3082\u3001\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u969b\u306f\u3001\u6240\u5b9a\u4e8b\u9805\u3092\u8a18\u5165\u3057\u305f\u7533\u544a\u66f8\u3068\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u3092\u7d66\u4e0e\u306e\u652f\u6255\u8005\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306f\u3001\u6bce\u5e7410\u6708\u9803\u304b\u3089\u9806\u6b21\u5c4a\u304f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u9001\u4ed8\u6642\u671f\u306f\u91d1\u878d\u6a5f\u95a2\u3084\u501f\u5165\u6642\u671f\u3067\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u5c4a\u3044\u305f\u3089\u6b8b\u9ad8\u3084\u4f4f\u6240\u3001\u6c0f\u540d\u306b\u8aa4\u308a\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u3001\u52e4\u52d9\u5148\u306e\u7de0\u5207\u524d\u306b\u63d0\u51fa\u3067\u304d\u308b\u3088\u3046\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5bb6\u8cc3\u63a7\u9664\u306e\u5c0e\u5165\u306e\u9032\u3081\u65b9<\/h2>\n<p>\u5bb6\u8cc3\u63a7\u9664\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u5236\u5ea6\u8a2d\u8a08\u304b\u3089\u904b\u7528\u958b\u59cb\u307e\u3067\u6bb5\u968e\u7684\u306b\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u624b\u9806\u3092\u8e0f\u307e\u305a\u306b\u59cb\u3081\u308b\u3068\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3084\u52b4\u4f7f\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u4e8b\u524d\u306b\u5c0e\u5165\u306e\u9032\u3081\u65b9\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1. \u5236\u5ea6\u306e\u76ee\u7684\u3068\u5bfe\u8c61\u8005\u3092\u6574\u7406\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u624b\u5f53\u3084\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306a\u3069\u306e\u4f4f\u5c45\u652f\u63f4\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u6700\u521d\u306b\u652f\u63f4\u3059\u308b\u76ee\u7684\u3092\u660e\u78ba\u306b\u3057\u3001\u76ee\u7684\u306b\u5408\u308f\u305b\u3066\u5bfe\u8c61\u8005\u3092\u6c7a\u3081\u307e\u3059\u3002<\/b><\/span>\u4f4f\u5b85\u624b\u5f53\u306f\u6cd5\u5f8b\u3067\u4e00\u5f8b\u306b\u7fa9\u52d9\u3065\u3051\u3089\u308c\u305f\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u8cc3\u91d1\u898f\u7a0b\u3084\u798f\u5229\u539a\u751f\u898f\u7a0b\u306b\u5b9a\u3081\u305f\u5834\u5408\u306f\u3001\u898f\u7a0b\u306b\u6cbf\u3063\u3066\u904b\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u63a1\u7528\u6642\u306e\u652f\u63f4\u304c\u76ee\u7684\u306a\u3089\u5165\u793e\u306b\u4f34\u3044\u8ee2\u5c45\u304c\u5fc5\u8981\u306a\u4eba\u3001\u8ee2\u52e4\u8005\u306e\u751f\u6d3b\u652f\u63f4\u304c\u76ee\u7684\u306a\u3089\u8ee2\u5c45\u3092\u4f34\u3046\u7570\u52d5\u8005\u3092\u5bfe\u8c61\u306b\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5bfe\u8c61\u8005\u3092\u6c7a\u3081\u308b\u969b\u306f\u3001\u6b63\u793e\u54e1\u306e\u307f\u304b\u3001\u5951\u7d04\u793e\u54e1\u3084\u30d1\u30fc\u30c8\u793e\u54e1\u3082\u542b\u3081\u308b\u304b\u3092\u6574\u7406\u3057\u307e\u3057\u3087\u3046\u3002\u5bfe\u8c61\u8005\u3092\u9650\u5b9a\u3059\u308b\u5834\u5408\u306f\u3001\u5236\u5ea6\u306e\u76ee\u7684\u3084\u8077\u52d9\u5185\u5bb9\u306a\u3069\u3092\u8e0f\u307e\u3048\u3001\u5f85\u9047\u5dee\u306e\u7406\u7531\u3092\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2999\/\" data-internallinksmanager029f6b8e52c=\"540\" title=\"\u4e16\u5e2f\u4e3b\">\u4e16\u5e2f\u4e3b<\/a>\u304b\u3069\u3046\u304b\u3001\u6276\u990a\u5bb6\u65cf\u306e\u6709\u7121\u3001\u8cc3\u8cb8\u5951\u7d04\u306e\u540d\u7fa9\u306a\u3069\u306e\u6761\u4ef6\u3082\u660e\u6587\u5316\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n<h3>2. \u5bb6\u8cc3\u8ca0\u62c5\u5272\u5408\u3068\u30eb\u30fc\u30eb\u3092\u8a2d\u8a08\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5236\u5ea6\u306e\u76ee\u7684\u3068\u5bfe\u8c61\u8005\u3092\u6c7a\u3081\u305f\u3089\u3001\u4f01\u696d\u3068\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u5272\u5408\u3092\u8a2d\u8a08\u3057\u307e\u3059\u3002<\/b><\/span>\u307e\u305a\u3001\u73fe\u91d1\u3067\u5bb6\u8cc3\u88dc\u52a9\u3092\u652f\u7d66\u3059\u308b\u306e\u304b\u3001\u4f1a\u793e\u304c\u5951\u7d04\u3057\u305f\u4f4f\u5c45\u3092\u8cb8\u3059\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306b\u3059\u308b\u306e\u304b\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u73fe\u91d1\u652f\u7d66\u306e\u5bb6\u8cc3\u88dc\u52a9\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7d66\u4e0e\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u5f93\u696d\u54e1\u304b\u3089\u53d7\u3051\u53d6\u308b\u793e\u5b85\u4f7f\u7528\u6599\u304c\u7a0e\u52d9\u4e0a\u306e\u57fa\u6e96\u3092\u6e80\u305f\u305b\u3070\u3001\u4f1a\u793e\u8ca0\u62c5\u5206\u304c\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u975e\u8ab2\u7a0e\u306e\u57fa\u6e96\u3068\u3057\u3066\u3001\u7b97\u51fa\u3055\u308c\u305f\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u304c4\u4e07\u5186\u306e\u7269\u4ef6\u3092\u8cb8\u3057\u51fa\u3059\u5834\u5408\u3001\u5f93\u696d\u54e1\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u3092\u534a\u984d\u306e2\u4e07\u5186\u4ee5\u4e0a\u306b\u8a2d\u5b9a\u3059\u308b\u8a08\u7b97\u3067\u3059\u3002\u306a\u304a\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u306a\u308b\u4f4f\u5b85\u624b\u5f53\u7b49\u306e\u73fe\u91d1\u652f\u7d66\u306f\u3001\u624b\u5f53\u306e\u5897\u984d\u306b\u6bd4\u4f8b\u3057\u3066\u4f01\u696d\u5074\u304c\u8ca0\u62c5\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45713\/\" data-internallinksmanager029f6b8e52c=\"226\" title=\"\u6cd5\u5b9a\u798f\u5229\u8cbb\">\u6cd5\u5b9a\u798f\u5229\u8cbb<\/a>\u3082\u5897\u52a0\u3059\u308b\u6027\u8cea\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n<p>\u4e88\u7b97\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u306b\u3001\u6708\u984d\u306e\u4e0a\u9650\u984d\u3084\u652f\u7d66\u671f\u9593\u3092\u3042\u3089\u304b\u3058\u3081\u6c7a\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u5236\u5ea6\u3092\u59cb\u3081\u308b\u524d\u306b\u3001\u5e74\u9593\u306e\u4f1a\u793e\u8ca0\u62c5\u984d\u3092\u8a66\u7b97\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>3. \u7a0e\u52d9\u30fb\u793e\u4f1a\u4fdd\u967a\u306e\u6761\u4ef6\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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