{"id":121993,"date":"2026-06-17T14:50:58","date_gmt":"2026-06-17T05:50:58","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=121993"},"modified":"2026-06-17T14:55:03","modified_gmt":"2026-06-17T05:55:03","slug":"%e5%ae%b6%e8%b3%83%e8%a3%9c%e5%8a%a9%e3%81%8c%e3%81%aa%e3%81%84%e4%bc%81%e6%a5%ad%e3%81%af%e3%81%a9%e3%82%8c%e3%81%8f%e3%82%89%e3%81%84%e3%81%82%e3%82%8b%ef%bc%9f%e5%bb%83%e6%ad%a2%e3%81%99-10-3-2-2-3","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/121993\/","title":{"rendered":"\u8ee2\u52e4\u6642\u306e\u5bb6\u8cc3\u88dc\u52a9\u306e\u76f8\u5834\u3068\u652f\u7d66\u8a2d\u8a08\u306f\uff1f\u6253\u3061\u5207\u308a\u304c\u9032\u3080\u7406\u7531\u3084\u6ce8\u610f\u70b9\u3082\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u8ee2\u52e4\u6642\u306e\u5bb6\u8cc3\u88dc\u52a9\u306f\u3044\u304f\u3089\u652f\u7d66\u3059\u3079\u304d\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u539a\u751f\u52b4\u50cd\u7701\u306e\u8abf\u67fb\u3067\u306f\u4f4f\u5b85\u624b\u5f53\u306e\u5e73\u5747\u306f\u67082\u4e07\u5186\u524d\u5f8c\u3067\u3001\u4f01\u696d\u898f\u6a21\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul>\n<li>\u4f4f\u5b85\u624b\u5f53\u306e\u73fe\u91d1\u652f\u7d66\u306f\u5168\u984d\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b<\/li>\n<li>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50%\u8ca0\u62c5\u3067\u4f01\u696d\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>\u5358\u8eab\u8d74\u4efb\u624b\u5f53\u306e\u5e73\u5747\u306f\u670849,300\u5186\u3067\u8ddd\u96e2\u306b\u3088\u308a\u5909\u52d5\u3059\u308b<\/li>\n<\/ul>\n<p>\u5ec3\u6b62\u30fb\u6e1b\u984d\u306f\u4e0d\u5229\u76ca\u5909\u66f4\u306b\u3042\u305f\u308b\u305f\u3081\u3001\u614e\u91cd\u306b\u624b\u9806\u3092\u8e0f\u3080\u3002\n<\/p><\/div>\n<p>\u8ee2\u52e4\u6642\u306e\u5bb6\u8cc3\u88dc\u52a9\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\u4e8b\u62c5\u5f53\u8005\u306e\u306a\u304b\u306b\u306f\u300c\u76f8\u5834\u304c\u308f\u304b\u3089\u306a\u3044\u300d\u300c\u306a\u305c\u305d\u306e\u91d1\u984d\u306a\u306e\u304b\u3092\u5f93\u696d\u54e1\u306b\u8aac\u660e\u3067\u304d\u306a\u3044\u300d\u3068\u3044\u3063\u305f\u60a9\u307f\u3092\u62b1\u3048\u308b\u4eba\u3082\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u8ee2\u52e4\u3092\u4f34\u3046\u4eba\u4e8b\u7570\u52d5\u306f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u5fc5\u8981\u306a\u4eba\u6750\u914d\u7f6e\u306e\u624b\u6bb5\u3067\u3042\u308b\u4e00\u65b9\u3001\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u306f\u4f4f\u5c45\u306e\u79fb\u8ee2\u3084\u751f\u6d3b\u30b3\u30b9\u30c8\u306e\u5897\u52a0\u3068\u3044\u3046\u8ca0\u62c5\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u8ee2\u52e4\u6642\u306e\u5bb6\u8cc3\u88dc\u52a9\u306e\u76f8\u5834\u3084\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u8ee2\u52e4\u6642\u306e\u5bb6\u8cc3\u88dc\u52a9\u306e\u7a2e\u985e<\/h2>\n<p>\u5bb6\u8cc3\u88dc\u52a9\u306e\u4e3b\u306a\u547c\u79f0\u306f\u300c\u5bb6\u8cc3\u88dc\u52a9\u300d\u300c\u4f4f\u5b85\u624b\u5f53\u300d\u300c\u4f4f\u5c45\u624b\u5f53\u300d\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u3067\u3059\u3002<\/p>\n<p>\u5bb6\u8cc3\u88dc\u52a9\u5236\u5ea6\u306e\u5f62\u614b\u306f\u300c\u73fe\u91d1\u652f\u7d66\u300d\u3068\u300c\u73fe\u7269\u652f\u7d66\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u3001\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u3084\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u8ee2\u52e4\u6642\u306e\u5bb6\u8cc3\u88dc\u52a9\u306e\u7a2e\u985e\u3068\u3057\u3066\u3001\u4f4f\u5b85\u624b\u5f53\uff08\u73fe\u91d1\u652f\u7d66\uff09\u3068\u501f\u308a\u4e0a\u3052\u793e\u5b85\uff08\u73fe\u7269\u652f\u7d66\uff09\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f4f\u5b85\u624b\u5f53<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u624b\u5f53\u3068\u306f\u3001\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u6bce\u6708\u73fe\u91d1\u3067\u652f\u7d66\u3059\u308b\u5bb6\u8cc3\u88dc\u52a9\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f4f\u5b85\u624b\u5f53\u306f\u7d66\u4e0e\u660e\u7d30\u306b\u8a18\u8f09\u3055\u308c\u3001\u652f\u7d66\u984d\u306e\u8a2d\u5b9a\u65b9\u5f0f\u306f\u300c\u4e00\u5f8b\u652f\u7d66\u300d\u300c\u5bb6\u8cc3\u306e\u3007%\u300d\u306a\u3069\u4f01\u696d\u306e\u898f\u7a0b\u306b\u3088\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u5b85\u624b\u5f53\u306e\u7279\u5fb4\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u4f4f\u5b85\u624b\u5f53\u306e\u7279\u5fb4<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2508.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\u306e\u5b9a\u3081<\/a>\u306b\u3088\u308a\u3001\u73fe\u91d1\u652f\u7d66\u306e\u4f4f\u5b85\u624b\u5f53\u306f\u5168\u984d\u304c\u7d66\u4e0e\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b<\/li>\n<li>\u6240\u5f97\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306b\u52a0\u3048\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\u7b97\u5b9a\u57fa\u790e\u306b\u3082\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u4f01\u696d\u30fb\u5f93\u696d\u54e1\u306e\u53cc\u65b9\u306b\u8ffd\u52a0\u8ca0\u62c5\u304c\u751f\u3058\u308b<\/li>\n<li>\u4f01\u696d\u306f\u7d66\u4e0e\u8a08\u7b97\u306b\u7d44\u307f\u8fbc\u3080\u3060\u3051\u3067\u7ba1\u7406\u304c\u5bb9\u6613\u3067\u3042\u308b<\/li>\n<li>\u5f93\u696d\u54e1\u306f\u7269\u4ef6\u3092\u81ea\u7531\u306b\u9078\u3079\u308b<\/li>\n<\/ul>\n<\/div>\n<h3>\u501f\u308a\u4e0a\u3052\u793e\u5b85<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u306f\u3001\u4f01\u696d\u304c\u8cc3\u8cb8\u7269\u4ef6\u3092\u6cd5\u4eba\u5951\u7d04\u3057\u3066\u5f93\u696d\u54e1\u306b\u63d0\u4f9b\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u5f93\u696d\u54e1\u304c\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2597.htm\" rel=\"noopener\" target=\"_blank\">\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d<\/a>\u300d\u306e50%\u4ee5\u4e0a\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308c\u3070\u3001\u6b8b\u308a\u306e\u4f01\u696d\u8ca0\u62c5\u5206\u306f\u7d66\u4e0e\u3068\u307f\u306a\u3055\u308c\u305a\u3001\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u4f8b\u306f\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin: 20px 0px; border: 1px solid #333333;\">\n\u5bb6\u8cc3\uff1a8\u4e07\u5186<br \/>\n\u7b97\u51fa\u3055\u308c\u305f\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\uff1a1.2\u4e07\u5186<br \/>\n\u30b1\u30fc\u30b9A\uff1a\u5f93\u696d\u54e1\u304c1.2\u4e07\u5186\u8ca0\u62c5\u2192\u4f01\u696d\u8ca0\u62c56.8\u4e07\u5186\u306f\u975e\u8ab2\u7a0e<br \/>\n\u30b1\u30fc\u30b9B\uff1a\u5f93\u696d\u54e1\u304c6,000\u5186\uff08\u76f8\u5f53\u984d\u306e50%\uff09\u8ca0\u62c5\u2192\u4f01\u696d\u8ca0\u62c57.4\u4e07\u5186\u306f\u975e\u8ab2\u7a0e\n<\/div>\n<p>\u540c\u984d\u306e\u4f4f\u5b85\u624b\u5f53\uff08\u73fe\u91d18\u4e07\u5186\uff09\u3068\u6bd4\u3079\u3066\u3001\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u304c\u5897\u3048\u3001\u4f01\u696d\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u8ca0\u62c5\u3082\u8efd\u6e1b\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5f93\u696d\u54e1\u304c\u7269\u4ef6\u3092\u81ea\u7531\u306b\u9078\u3079\u305a\u3001\u4f01\u696d\u5074\u304c\u7269\u4ef6\u5951\u7d04\u3084\u7ba1\u7406\u696d\u52d9\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u70b9\u306b\u306f\u3001\u7559\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\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\/87069\/\" data-lkc-id=\"1423\" 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\u3068\u306f\uff1f\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u30e1\u30ea\u30c3\u30c8\u3001\u5c0e\u5165\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u4f01\u696d\u304c\u5916\u90e8\u306e\u8cc3\u8cb8\u7269\u4ef6\u3092\u501f\u308a\u3066\u5f93\u696d\u54e1\u306b\u63d0\u4f9b\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3057\u305f\u5834\u5408\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u30e1\u30ea\u30c3\u30c8\u3092\u4f01\u696d\u5074\u30fb\u5f93\u696d\u54e1\u5074\u53cc\u65b9\u306e\u8996\u70b9\u304b\u3089\u89e3\u8aac\u3057\u307e\u3059\u3002\u4f01\u696d\u3068\u5f93\u696d\u54e1\u305d\u308c\u305e\u308c\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u89e3\u3057\u3001\u5bb6\u8cc3\u76f8\u5834\u3084\u5c0e\u5165\u6642\u306e\u6ce8\u610f\u70b9\u307e\u3067\u628a\u63e1\u3059\u308b\u3068\u3001\u3088\u308a\u5b89\u5fc3\u30fb\u7d0d\u5f97\u3057\u3066\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u306f\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u306f\u3001\u4f01\u696d\u304c\u30aa\u30fc\u30ca\u30fc\u3084\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u304b\u3089\u8cc3\u8cb8\u4f4f\u5b85\u3092\u501f\u308a\u3066\u3001\u5f93\u696d\u54e1\u306b\u793e\u5b85\u3068\u3057\u3066\u63d0\u4f9b\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u4f01\u696d\u304c\u76f4\u63a5\u7269\u4ef6\u3092\u6240\u6709\u3059\u308b\u793e\u6709\u4f4f\u5b85\u3068\u306f\u7570\u306a\u308a\u3001\u5fc5...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u8ee2\u52e4\u306b\u4f34\u3046\u5bb6\u8cc3\u88dc\u52a9\u30fb\u5358\u8eab\u8d74\u4efb\u624b\u5f53\u306e\u76f8\u5834\u306f\uff1f<\/h2>\n<p>\u300c\u8ee2\u52e4\u3059\u308b\u5f93\u696d\u54e1\u306b\u3044\u304f\u3089\u652f\u7d66\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u300d\u306f\u3001\u5236\u5ea6\u8a2d\u8a08\u3067\u5224\u65ad\u306b\u8ff7\u3046\u90e8\u5206\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u8ee2\u52e4\u306b\u4f34\u3046\u5bb6\u8cc3\u88dc\u52a9\u3068\u5358\u8eab\u8d74\u4efb\u624b\u5f53\u306e\u76f8\u5834\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5168\u56fd\u5e73\u5747\u306e\u652f\u7d66\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u539a\u751f\u52b4\u50cd\u7701\u300c<a href=\"https:\/\/www.mhlw.go.jp\/toukei\/itiran\/roudou\/jikan\/syurou\/25\/dl\/gaiyou02.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5c31\u52b4\u6761\u4ef6\u7dcf\u5408\u8abf\u67fb<\/a>\u300d\u306b\u3088\u308b\u3068\u3001\u4f4f\u5b85\u306b\u95a2\u3059\u308b\u624b\u5f53\uff08\u4ee4\u548c6\u5e7411\u6708\u5206\uff09\u306e\u52b4\u50cd\u80051\u4eba\u3042\u305f\u308a\u5e73\u5747\u652f\u7d66\u984d\u306f\u3001\u4f01\u696d\u898f\u6a21\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u898f\u6a21\u304c\u5927\u304d\u3044\u307b\u3069\u652f\u7d66\u984d\u304c\u9ad8\u3044\u50be\u5411\u306b\u3042\u308b\u3082\u306e\u306e\u3001\u81ea\u793e\u306e\u898f\u6a21\u306b\u8fd1\u3044\u6c34\u6e96\u3092\u652f\u7d66\u984d\u306e\u53c2\u8003\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>1,000\u4eba\u4ee5\u4e0a\uff1a21,100\u5186<\/li>\n<li>300\uff5e999\u4eba\uff1a18,500\u5186<\/li>\n<li>100\uff5e299\u4eba\uff1a16,400\u5186<\/li>\n<li>30\uff5e99\u4eba\uff1a17,500\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u6570\u5024\u306f\u8ee2\u52e4\u306e\u6709\u7121\u3092\u554f\u308f\u306a\u3044\u4f4f\u5b85\u624b\u5f53\u5168\u4f53\u306e\u5e73\u5747\u3067\u3059\u3002<\/p>\n<h3>\u5358\u8eab\u8d74\u4efb\u624b\u5f53\u306e\u5e73\u5747\u652f\u7d66\u984d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/laws.e-gov.go.jp\/law\/402RJNJ09089000\/\" rel=\"noopener\" target=\"_blank\">\u5358\u8eab\u8d74\u4efb\u624b\u5f53<\/a>\u306f\u3001\u5bb6\u65cf\u3068\u96e2\u308c\u3066\u5358\u8eab\u8d74\u4efb\u3059\u308b\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3055\u308c\u308b\u624b\u5f53\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5bb6\u8cc3\u88dc\u52a9\u3068\u306f\u5225\u306b\u3001\u4e8c\u91cd\u751f\u6d3b\u306b\u4f34\u3046\u751f\u6d3b\u8cbb\u306e\u5897\u52a0\u3092\u88dc\u3046\u76ee\u7684\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u539a\u751f\u52b4\u50cd\u7701\u300c<a href=\"https:\/\/www.mhlw.go.jp\/toukei\/itiran\/roudou\/jikan\/syurou\/25\/dl\/gaikyou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5c31\u52b4\u6761\u4ef6\u7dcf\u5408\u8abf\u67fb<\/a>\u300d\u306b\u3088\u308b\u3068\u3001\u5358\u8eab\u8d74\u4efb\u624b\u5f53\u306e\u52b4\u50cd\u80051\u4eba\u3042\u305f\u308a\u306e\u5e73\u5747\u652f\u7d66\u984d\u306f49,300\u5186\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u652f\u7d66\u984d\u306f\u76ee\u5b89\u3067\u3042\u308a\u3001\u4f01\u696d\u898f\u6a21\u3084\u8d74\u4efb\u5148\u3078\u306e\u8ddd\u96e2\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5730\u57df\u624b\u5f53\u306e\u76f8\u5834<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/laws.e-gov.go.jp\/law\/418RJNJ09049032\/\" rel=\"noopener\" target=\"_blank\">\u5730\u57df\u624b\u5f53<\/a>\u306f\u3001\u7269\u4fa1\u3084\u5bb6\u8cc3\u304c\u9ad8\u3044\u90fd\u5e02\u90e8\u306b\u52e4\u52d9\u3059\u308b\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3001\u751f\u6d3b\u8cbb\u306e\u683c\u5dee\u3092\u88dc\u586b\u3059\u308b\u305f\u3081\u306b\u652f\u7d66\u3055\u308c\u308b\u624b\u5f53\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u56fd\u5bb6\u516c\u52d9\u54e1\u306b\u306f\u3001\u4eba\u4e8b\u9662\u898f\u5247\u306b\u3082\u3068\u3065\u304d\u652f\u7d66\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u6c11\u9593\u4f01\u696d\u3067\u306f\u4efb\u610f\u3067\u3059\u3002<\/p>\n<p>\u539a\u751f\u52b4\u50cd\u7701\u300c<a href=\"https:\/\/www.mhlw.go.jp\/toukei\/itiran\/roudou\/jikan\/syurou\/25\/dl\/gaikyou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5c31\u52b4\u6761\u4ef6\u7dcf\u5408\u8abf\u67fb<\/a>\u300d\u306b\u3088\u308b\u3068\u3001\u6c11\u9593\u4f01\u696d\u306e\u5730\u57df\u624b\u5f53\uff08\u52e4\u52d9\u5730\u624b\u5f53\u306a\u3069\uff09\u306e\u652f\u7d66\u4f01\u696d\u5272\u5408\u306f10.6%\u3001\u52b4\u50cd\u80051\u4eba\u3042\u305f\u308a\u306e\u5e73\u5747\u652f\u7d66\u984d\u306f26,200\u5186\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>1,000\u4eba\u4ee5\u4e0a\u306e\u5927\u4f01\u696d\u3067\u3082\u5c0e\u5165\u7387\u306f38.4%\u3068\u534a\u6570\u672a\u6e80\u306b\u3068\u3069\u307e\u308a\u3001\u666e\u53ca\u7387\u306f\u9ad8\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u8ee2\u52e4\u6642\u306e\u5bb6\u8cc3\u88dc\u52a9\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9<\/h2>\n<p>\u5bb6\u8cc3\u88dc\u52a9\u306e\u76f8\u5834\u3092\u628a\u63e1\u3057\u305f\u3046\u3048\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u81ea\u793e\u306e\u652f\u7d66\u8a2d\u8a08\u306b\u843d\u3068\u3057\u8fbc\u3080\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n<p>\u516c\u7684\u57fa\u6e96\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u3001\u8ee2\u52e4\u306e\u5f62\u614b\u306b\u5fdc\u3058\u305f\u8a2d\u8a08\u3092\u304a\u3053\u306a\u3046\u3068\u3001\u5f93\u696d\u54e1\u3078\u306e\u8aac\u660e\u3082\u3057\u3084\u3059\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u8ee2\u52e4\u6642\u306e\u5bb6\u8cc3\u88dc\u52a9\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f01\u696d\u306e\u5c31\u696d\u898f\u5247\u3084\u898f\u5b9a\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u624b\u5f53\u3084\u5bb6\u8cc3\u88dc\u52a9\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u306f\u3044\u307e\u305b\u3093\u3002<\/b><\/span>\u652f\u7d66\u306e\u6709\u7121\u3084\u91d1\u984d\u306f\u5404\u4f01\u696d\u306e\u5224\u65ad\u306b\u59d4\u306d\u3089\u308c\u308b\u305f\u3081\u3001\u516c\u5e73\u6027\u3092\u4fdd\u3064\u306b\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56065\/\" data-internallinksmanager029f6b8e52c=\"376\" title=\"\u5c31\u696d\u898f\u5247\">\u5c31\u696d\u898f\u5247<\/a>\u3084\u8cc3\u91d1\u898f\u7a0b\u3067\u306e\u660e\u6587\u5316\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5c31\u696d\u898f\u5247\u3084\u8cc3\u91d1\u898f\u7a0b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u660e\u8a18\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u652f\u7d66\u5bfe\u8c61\u8005\u306e\u5b9a\u7fa9\uff08\u8ee2\u52e4\u8005\u306e\u307f\u30fb\u5bb6\u65cf\u5e2f\u540c\u306e\u6709\u7121\u306a\u3069\uff09<\/li>\n<li>\u652f\u7d66\u984d\u306e\u7b97\u5b9a\u65b9\u5f0f\uff08\u5b9a\u984d\u30fb\u5b9a\u7387\u30fb\u4e0a\u9650\u8a2d\u5b9a\u306e\u3044\u305a\u308c\u304b\uff09<\/li>\n<li>\u652f\u7d66\u958b\u59cb\u65e5\u3068\u652f\u7d66\u7d42\u4e86\u6761\u4ef6\uff08\u8d74\u4efb\u671f\u9593\u306e\u4e0a\u9650\u3001\u5b9a\u4f4f\u6642\u306e\u6253\u3061\u5207\u308a\u6761\u4ef6\u306a\u3069\uff09<\/li>\n<li>\u4f4f\u5c45\u5f62\u614b\u306b\u3088\u308b\u5dee\u7570\uff08\u8cc3\u8cb8\u3068\u6301\u3061\u5bb6\u3067\u652f\u7d66\u984d\u304c\u7570\u306a\u308b\u5834\u5408\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u660e\u78ba\u306a\u57fa\u6e96\u304c\u3042\u308c\u3070\u3001\u5f93\u696d\u54e1\u304b\u3089\u306e\u554f\u3044\u5408\u308f\u305b\u3084\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3052\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u5c31\u696d\u898f\u5247\u306e\u4f5c\u6210\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\/56795\/\" data-lkc-id=\"429\" 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\">\u3010\u30c6\u30f3\u30d7\u30ec\u4ed8\u3011\u5c31\u696d\u898f\u5247\u3068\u306f\uff1f\u4f5c\u6210\u624b\u9806\u3084\u8a18\u8f09\u9805\u76ee\u3092\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">\u5c31\u696d\u898f\u5247\u306e\u4f5c\u6210\u306f\u6cd5\u5f8b\u3067\u6c7a\u3081\u3089\u308c\u305f\u7fa9\u52d9\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u7fa9\u52d9\u3067\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u4f5c\u6210\u624b\u9806\u3084\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u9805\u76ee\u306f\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5c31\u696d\u898f\u5247\u3068\u306f\u4f55\u304b\u3001\u4f5c\u6210\u3059\u308b\u5834\u5408\u306e\u7d76\u5bfe\u7684\u5fc5\u8981\u8a18\u8f09\u4e8b\u9805\u3001\u76f8\u5bfe\u7684\u5fc5\u8981\u8a18\u8f09\u4e8b\u9805\u3068\u306f\u4f55\u304b\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\u5c31\u696d\u898f\u5247\u3068\u306f\uff1f\u5c31\u696d\u898f\u5247\u3068\u306f\u3001\u5f93\u696d\u54e1\u304c\u305d\u306e\u4e8b\u696d\u6240\u3067\u50cd\u304f\u969b\u306b\u5b88\u308b\u3053\u3068\u3084\u5b88\u3089\u308c\u308b\u3053\u3068\u306a\u3069\u306e\u300c\u53d6\u308a\u6c7a\u3081\u300d\u3092\u898f\u5247\u3068\u3057\u3066\u5b9a\u3081\u305f\u3082\u306e\u3067\u3059\u3002\u4f8b\u3048\u3070\u305d\u306e\u5185\u5bb9\u306b\u306f\u3001\u7d66\u4e0e\u3084\u52b4\u50cd\u6642\u9593\u3068\u3044\u3063\u305f\u52b4\u50cd\u6761\u4ef6\u3001\u5f93\u696d\u54e1\u304c\u8077\u5834\u3067\u5b88\u308b\u3079\u304d\u898f\u5f8b\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u5c31\u696d\u898f\u5247\u306e\u4f5c\u6210\u306f\u3001\u9069\u7528\u306e\u6761\u4ef6\u306f\u3042\u308a\u307e\u3059\u304c...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u5358\u8eab\u8d74\u4efb\u3068\u5bb6\u65cf\u5e2f\u540c\u3067\u88dc\u52a9\u5185\u5bb9\u3092\u5206\u3051\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5358\u8eab\u8d74\u4efb\u3068\u5bb6\u65cf\u5e2f\u540c\u3067\u767a\u751f\u3059\u308b\u30b3\u30b9\u30c8\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u88dc\u52a9\u5185\u5bb9\u3092\u5206\u3051\u308b\u306e\u304c\u5408\u7406\u7684\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u5358\u8eab\u8d74\u4efb\u3068\u5bb6\u65cf\u5e2f\u540c\u3067\u306e\u88dc\u52a9\u5185\u5bb9\u306e\u9055\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u9805\u76ee<\/th>\n<th width=\"35%\">\u5358\u8eab\u8d74\u4efb<\/th>\n<th width=\"50%\">\u5bb6\u65cf\u5e2f\u540c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u30b3\u30b9\u30c8<\/td>\n<td style=\"text-align: left;\">\u8d74\u4efb\u5148\u306e\u5bb6\u8cc3<br \/>\n\uff0b\u65e7\u81ea\u5b85\u306e\u7dad\u6301\u8cbb\u30fb<br \/>\n\u5e30\u7701<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-internallinksmanager029f6b8e52c=\"523\" title=\"\u4ea4\u901a\u8cbb\">\u4ea4\u901a\u8cbb<\/a><\/td>\n<td style=\"text-align: left;\">\u5f15\u8d8a\u3057\u8cbb\u7528\u30fb\u5b50\u306e\u8ee2\u6821\u8cbb<br \/>\n\u30fb\u914d\u5076\u8005\u306e\u53ce\u5165\u6e1b\u5c11<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u88dc\u52a9\u5185\u5bb9<\/td>\n<td style=\"text-align: left;\">\u5bb6\u8cc3\u88dc\u52a9\uff0b\u5358\u8eab\u8d74\u4efb\u624b\u5f53<br \/>\n\uff0b\u5e30\u7701\u624b\u5f53<\/td>\n<td style=\"text-align: left;\">\u5bb6\u8cc3\u88dc\u52a9\uff0b\u5f15\u8d8a\u3057\u8cbb\u7528\u652f\u63f4\uff0b\u5bb6\u65cf\u5e2f\u540c\u52a0\u7b97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8a2d\u8a08\u306e\u30dd\u30a4\u30f3\u30c8<\/td>\n<td style=\"text-align: left;\">\u4e8c\u91cd\u751f\u6d3b\u306e\u5b9f\u8cbb\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b<\/td>\n<td style=\"text-align: left;\">\u8ee2\u5c45\u30fb\u8ee2\u6821\u306e\u521d\u671f\u30b3\u30b9\u30c8\u3068\u7d99\u7d9a\u5bb6\u8cc3\u3092\u652f\u63f4\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5358\u8eab\u8d74\u4efb\u8005\u306f\u300c\u4e8c\u91cd\u306e\u751f\u6d3b\u8cbb\u300d\u304c\u8ca0\u62c5\u3068\u306a\u308b\u305f\u3081\u3001\u5bb6\u8cc3\u88dc\u52a9\u306b\u52a0\u3048\u3066\u5358\u8eab\u8d74\u4efb\u624b\u5f53\u3084\u5e30\u7701\u624b\u5f53\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5bb6\u65cf\u5e2f\u540c\u8005\u306f\u300c\u5f15\u8d8a\u3057\u8cbb\u7528\u300d\u3084\u300c\u5bb6\u65cf\u306e\u74b0\u5883\u5909\u5316\u300d\u3078\u306e\u8ca0\u62c5\u304c\u5927\u304d\u3044\u305f\u3081\u3001\u652f\u5ea6\u91d1\u306e\u652f\u7d66\u3084\u5bb6\u65cf\u624b\u5f53\u306e\u5897\u984d\u3092\u8a2d\u8a08\u3057\u307e\u3059\u3002<\/p>\n<p>\u56fd\u5bb6\u516c\u52d9\u54e1\u306e\u5236\u5ea6\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/402RJNJ09089000\/\" rel=\"noopener\" target=\"_blank\">\u4eba\u4e8b\u9662\u898f\u5247\u4e5d-\u516b\u4e5d<\/a>\uff09\u3092\u53c2\u8003\u306b\u3059\u308b\u3068\u300c\u306a\u305c\u3053\u306e\u91d1\u984d\u30fb\u5185\u5bb9\u306b\u3057\u305f\u306e\u304b\u300d\u3092\u5f93\u696d\u54e1\u306b\u8aac\u660e\u3057\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u8ee2\u52e4\u6642\u306e\u5bb6\u8cc3\u88dc\u52a9\u306e\u6253\u3061\u5207\u308a\u304c\u9032\u3080\u7406\u7531<\/h2>\n<p>\u8fd1\u5e74\u3001\u5bb6\u8cc3\u88dc\u52a9\u3092\u5ec3\u6b62\u30fb\u7e2e\u5c0f\u3059\u308b\u4f01\u696d\u304c\u5897\u52a0\u50be\u5411\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u8ee2\u52e4\u6642\u306e\u5bb6\u8cc3\u88dc\u52a9\u306e\u6253\u3061\u5207\u308a\u304c\u9032\u3080\u7406\u7531\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u90fd\u5e02\u90e8\u3068\u5730\u65b9\u306e\u5bb6\u8cc3\u683c\u5dee\u306b\u5bfe\u5fdc\u3057\u304d\u308c\u306a\u3044\u305f\u3081<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u624b\u5f53\u3092\u4e00\u5f8b\u306e\u5b9a\u984d\u652f\u7d66\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5bb6\u8cc3\u76f8\u5834\u304c\u9ad8\u3044\u90fd\u5e02\u90e8\u3068\u5730\u65b9\u3067\u306f\u5b9f\u8cea\u7684\u306a\u8ca0\u62c5\u984d\u306b\u5dee\u304c\u751f\u3058\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u6771\u4eac\u90fd\u306e\u5e73\u5747\u5bb6\u8cc3\u306f1K\u306710\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u5730\u65b9\u90fd\u5e02\u3067\u306f3\u4e07\u5186\u53f0\u306e\u7269\u4ef6\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u683c\u5dee\u3092\u57cb\u3081\u308b\u305f\u3081\u306b\u652f\u7d66\u984d\u3092\u5f15\u304d\u4e0a\u3052\u308c\u3070\u3001\u4f01\u696d\u306e\u30b3\u30b9\u30c8\u8ca0\u62c5\u304c\u81a8\u3089\u307f\u3001\u653e\u7f6e\u3059\u308c\u3070\u90fd\u5e02\u90e8\u52e4\u52d9\u8005\u306e\u4e0d\u6e80\u3092\u62db\u304d\u307e\u3059\u3002<\/p>\n<p>\u7d50\u679c\u300c\u4e00\u5f8b\u652f\u7d66\u306e\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3057\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u306b\u5207\u308a\u66ff\u3048\u308b\u300d\u3068\u3044\u3046\u4f01\u696d\u3084\u5bb6\u8cc3\u88dc\u52a9\u306e\u6253\u3061\u5207\u308a\u3092\u6c7a\u3081\u308b\u4f01\u696d\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u30c6\u30ec\u30ef\u30fc\u30af\u666e\u53ca\u306e\u305f\u3081<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b3\u30ed\u30ca\u798d\u3092\u7d4c\u3066<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/41995\/\" data-internallinksmanager029f6b8e52c=\"507\" title=\"\u30c6\u30ec\u30ef\u30fc\u30af\">\u30c6\u30ec\u30ef\u30fc\u30af<\/a>\u304c\u5b9a\u7740\u3057\u300c\u6bce\u65e5\u901a\u52e4\u3092\u524d\u63d0\u3068\u3057\u305f\u4f4f\u5b85\u88dc\u52a9\u300d\u306e\u5fc5\u8981\u6027\u3092\u898b\u306a\u304a\u3059\u4f01\u696d\u304c\u5897\u3048\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u4e2d\u5fc3\u306e\u50cd\u304d\u65b9\u3067\u306f\u3001\u52e4\u52d9\u5730\u8fd1\u8fba\u3078\u306e\u5c45\u4f4f\u3092\u4f1a\u793e\u304c\u88dc\u52a9\u3059\u308b\u3068\u3044\u3046\u5f93\u6765\u306e\u767a\u60f3\u304c\u6210\u7acb\u3057\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u65e2\u5b58\u306e\u5bb6\u8cc3\u88dc\u52a9\u3092\u5ec3\u6b62\u3057\u3001\u4ee3\u308f\u308a\u306b\u5149\u71b1\u8cbb\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65434\/\" data-internallinksmanager029f6b8e52c=\"470\" title=\"\u901a\u4fe1\u8cbb\">\u901a\u4fe1\u8cbb<\/a>\u306e\u5897\u52a0\u5206\u3092\u88dc\u586b\u3059\u308b\u300c\u5728\u5b85\u52e4\u52d9\u624b\u5f53\u300d\u3092\u65b0\u8a2d\u3059\u308b\u52d5\u304d\u304c\u5e83\u304c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u798f\u5229\u539a\u751f\u306e\u76ee\u7684\u3092\u4f4f\u5c45\u306e\u652f\u63f4\u304b\u3089\u73fe\u5728\u306e\u50cd\u304d\u65b9\u306b\u5373\u3057\u305f\u4ed5\u4e8b\u74b0\u5883\u306e\u6574\u5099\u3078\u3068\u79fb\u884c\u3055\u305b\u308b\u3053\u3068\u304c\u3001\u5bb6\u8cc3\u88dc\u52a9\u3092\u6253\u3061\u5207\u308b\u8981\u56e0\u3068\u306a\u3063\u3066\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u5728\u5b85\u52e4\u52d9\u624b\u5f53\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\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\/84686\/\" data-lkc-id=\"619\" 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\">\u5728\u5b85\u52e4\u52d9\u624b\u5f53\uff08\u30c6\u30ec\u30ef\u30fc\u30af\u624b\u5f53\uff09\u3068\u306f\uff1f\u76f8\u5834\u30fb\u4e8b\u4f8b\u3084\u5c0e\u5165\u306e\u30e1\u30ea\u30c3\u30c8\u3082\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u5728\u5b85\u52e4\u52d9\u624b\u5f53\uff08\u30c6\u30ec\u30ef\u30fc\u30af\u624b\u5f53\uff09\u3068\u306f\u3001\u5728\u5b85\u52e4\u52d9\u4e2d\u306b\u767a\u751f\u3057\u305f\u5149\u71b1\u8cbb\u3084\u901a\u4fe1\u8cbb\u306a\u3069\u3092\u88dc\u586b\u3059\u308b\u305f\u3081\u306b\u652f\u7d66\u3055\u308c\u308b\u624b\u5f53\u306e\u3053\u3068\u3067\u3059\u3002\u305f\u3060\u3001\u300c\u5728\u5b85\u52e4\u52d9\u624b\u5f53\u306e\u76f8\u5834\u304c\u77e5\u308a\u305f\u3044\u300d\u300c\u624b\u5f53\u3092\u652f\u7d66\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308b\uff1f\u300d\u3068\u60a9\u3093\u3067\u3044\u308b\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5728\u5b85\u52e4\u52d9\u624b\u5f53\u306e\u76f8\u5834\u3084\u5c0e\u5165\u4e8b\u4f8b\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u5728\u5b85\u52e4\u52d9\u624b\u5f53\u3068\u306f\uff1f\u5728\u5b85\u52e4\u52d9\u624b\u5f53\u3068\u306f\u3001\u5728\u5b85\u52e4\u52d9\u3092\u3059\u308b\u3046\u3048\u3067\u304b\u304b\u308b\u8cbb\u7528\u3092\u88dc\u3046\u305f\u3081\u306b\u652f\u6255\u308f\u308c\u308b\u624b\u5f53\u306e\u3053\u3068\u3067\u3059\u3002\u5728\u5b85\u52e4\u52d9\u3092\u3059\u308b\u3068\u3001\u4f1a\u793e\u306b\u51fa\u52e4\u3057\u305f\u3089\u767a\u751f\u3057\u306a\u3044\u96fb\u6c17\u4ee3\u3084\u901a\u4fe1\u8cbb\u306a\u3069\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u4eba\u306b\u3088\u3063\u3066\u306f...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u540c\u4e00\u52b4\u50cd\u540c\u4e00\u8cc3\u91d1\u3078\u306e\u5bfe\u5fdc\u306e\u305f\u3081<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u540c\u4e00\u52b4\u50cd\u540c\u4e00\u8cc3\u91d1\u3078\u306e\u5bfe\u5fdc\u3092\u6a5f\u306b\u3001\u5bb6\u8cc3\u88dc\u52a9\u3092\u5ec3\u6b62\u3059\u308b\u4f01\u696d\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7406\u7531\u306f\u30012020\u5e744\u6708\u65bd\u884c\u306e<a href=\"https:\/\/laws.e-gov.go.jp\/law\/405AC0000000076\" rel=\"noopener\" target=\"_blank\">\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u30fb\u6709\u671f\u96c7\u7528\u52b4\u50cd\u6cd5<\/a>\u306b\u3088\u308a\u3001\u6b63\u898f\u30fb\u975e\u6b63\u898f\u9593\u306e\u4e0d\u5408\u7406\u306a\u5f85\u9047\u5dee\u304c\u7981\u6b62\u3055\u308c\u305f\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u539a\u751f\u52b4\u50cd\u7701\u306e<a href=\"https:\/\/www.mhlw.go.jp\/content\/001698010.pdf\" rel=\"noopener\" target=\"_blank\">\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u6539\u5b9a<\/a>\u3067\u306f\u3001\u8ee2\u5c45\u3092\u4f34\u3046\u914d\u7f6e\u5909\u66f4\u304c\u3042\u308b\u6709\u671f\u96c7\u7528\u52b4\u50cd\u8005\u306b\u3001\u6b63\u793e\u54e1\u3068\u540c\u7b49\u306e\u652f\u7d66\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5bfe\u8c61\u62e1\u5927\u306b\u3088\u308b\u30b3\u30b9\u30c8\u306e\u5897\u52a0\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u5ec3\u6b62\u3092\u9078\u3076\u4f01\u696d\u304c\u3042\u308b\u4e00\u65b9\u3001\u8ee2\u5c45\u304c\u306a\u3044\u6709\u671f\u96c7\u7528\u52b4\u50cd\u8005\u3078\u306e\u4e0d\u652f\u7d66\u306f\u5408\u7406\u7684\u306a\u7406\u7531\u306b\u3082\u3068\u3065\u304f\u5f85\u9047\u5dee\u3068\u3057\u3066\u8aac\u660e\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>\u8ee2\u52e4\u6642\u306e\u5bb6\u8cc3\u88dc\u52a9\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9<\/h2>\n<p>\u5bb6\u8cc3\u88dc\u52a9\u306e\u904b\u7528\u3092\u8aa4\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u6307\u6458\u3084\u52b4\u50cd\u7d1b\u4e89\u306b\u767a\u5c55\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u8ee2\u52e4\u6642\u306e\u5bb6\u8cc3\u88dc\u52a9\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5177\u4f53\u7684\u306a\u6761\u4ef6\u3092\u5b9a\u3081\u3066\u304a\u304f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5bb6\u8cc3\u88dc\u52a9\u3067\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u306b\u306f\u3001\u652f\u7d66\u6761\u4ef6\u306e\u7d30\u90e8\u307e\u3067\u5177\u4f53\u7684\u306b\u5b9a\u3081\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p>\u5bb6\u8cc3\u88dc\u52a9\u306e\u652f\u7d66\u6761\u4ef6\u304c\u66d6\u6627\u306a\u307e\u307e\u904b\u7528\u3059\u308b\u3068\u300c\u306a\u305c\u81ea\u5206\u306f\u5bfe\u8c61\u5916\u306a\u306e\u304b\u300d\u300c\u3044\u3064\u307e\u3067\u652f\u7d66\u3055\u308c\u308b\u306e\u304b\u300d\u3068\u3044\u3063\u305f\u554f\u3044\u5408\u308f\u305b\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n<p>\u5c31\u696d\u898f\u5247\u30fb\u8cc3\u91d1\u898f\u7a0b\u306b\u306f\u3001\u4ee5\u4e0b\u3092\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u652f\u7d66\u5bfe\u8c61\u8005<\/li>\n<li>\u7b97\u5b9a\u65b9\u5f0f<\/li>\n<li>\u652f\u7d66\u958b\u59cb\u65e5<\/li>\n<li>\u7d42\u4e86\u6761\u4ef6<\/li>\n<\/ul>\n<\/div>\n<p>\u3068\u304f\u306b\u7d42\u4e86\u6761\u4ef6\u306e\u5b9a\u3081\u304c\u306a\u3044\u5834\u5408\u3001\u9577\u671f\u8d74\u4efb\u8005\u304c\u624b\u5f53\u3092\u53d7\u3051\u53d6\u308a\u7d9a\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5236\u5ea6\u8a2d\u8a08\u306e\u6bb5\u968e\u3067\u3001\u4e0a\u9650\u5e74\u6570\u306e\u8a2d\u5b9a\u3068\u3044\u3063\u305f\u3001\u7d42\u4e86\u6761\u4ef6\u3092\u660e\u78ba\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u73fe\u91d1\u652f\u7d66\u306e\u4f4f\u5b85\u624b\u5f53\u306f\u5168\u984d\u8ab2\u7a0e\u3055\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u624b\u5f53\u3092\u73fe\u91d1\u3067\u652f\u7d66\u3059\u308b\u5834\u5408\u3001\u652f\u7d66\u984d\u306e\u5168\u984d\u304c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2508.htm\" rel=\"noopener\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97<\/a>\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7b97\u5b9a\u57fa\u790e\u306b\u3082\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u4f01\u696d\u30fb\u5f93\u696d\u54e1\u306e\u53cc\u65b9\u306b\u8ffd\u52a0\u8ca0\u62c5\u304c\u751f\u3058\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u67083\u4e07\u5186\u306e\u4f4f\u5b85\u624b\u5f53\u3092\u652f\u7d66\u3057\u305f\u5834\u5408\u3001\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d\u306f\u7a0e\u30fb\u793e\u4fdd\u63a7\u9664\u5f8c\u306e\u984d\u3068\u306a\u308a\u3001\u652f\u7d66\u984d\u3088\u308a\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u3057\u3066\u540c\u984d\u3092\u63d0\u4f9b\u3057\u3001\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50%\u4ee5\u4e0a\u3092\u5f93\u696d\u54e1\u304c\u8ca0\u62c5\u3059\u308b\u3068\u3001\u4f01\u696d\u8ca0\u62c5\u5206\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u5b85\u624b\u5f53\u3068\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3067\u306f\u3001\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u984d\u306b\u5dee\u304c\u751f\u3058\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4e0d\u5229\u76ca\u5909\u66f4\u30ea\u30b9\u30af\u306b\u5099\u3048\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5bb6\u8cc3\u88dc\u52a9\u306f\u8cc3\u91d1\u306e\u4e00\u90e8\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u5ec3\u6b62\u3084\u6e1b\u984d\u306f<a href=\"https:\/\/laws.e-gov.go.jp\/law\/419AC0000000128\/\" rel=\"noopener\" target=\"_blank\">\u52b4\u50cd\u5951\u7d04\u6cd5\u7b2c10\u6761<\/a>\u306b\u5b9a\u3081\u308b\u300c\u4e0d\u5229\u76ca\u5909\u66f4\u300d\u306b\u8a72\u5f53\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e00\u65b9\u7684\u306a\u5909\u66f4\u306f\u7121\u52b9\u3068\u306a\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u304a\u3055\u3048\u3001\u614e\u91cd\u306b\u4ea4\u6e09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5909\u66f4\u306e\u5fc5\u8981\u6027\uff08\u7d4c\u55b6\u4e0a\u306e\u7406\u7531\u306a\u3069\uff09<\/li>\n<li>\u5909\u66f4\u5185\u5bb9\u306e\u76f8\u5f53\u6027\uff08\u4ee3\u66ff\u63aa\u7f6e\u306e\u6709\u7121\u306a\u3069\uff09<\/li>\n<li>\u52b4\u50cd\u7d44\u5408\u3084\u5f93\u696d\u54e1\u4ee3\u8868\u3068\u306e\u4ea4\u6e09\u30fb\u5354\u8b70<\/li>\n<li>\u5f93\u696d\u54e1\u3078\u306e\u5468\u77e5<\/li>\n<\/ul>\n<\/div>\n<p>\u9069\u6b63\u306a\u624b\u9806\u3092\u8e0f\u307e\u305a\u306b\u5b9f\u65bd\u3059\u308b\u3068\u3001\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u8ee2\u52e4\u6642\u306e\u5bb6\u8cc3\u88dc\u52a9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u8ee2\u52e4\u6642\u306e\u5bb6\u8cc3\u88dc\u52a9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u56de\u7b54\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8ee2\u52e4\u6642\u306b\u5bb6\u8cc3\u88dc\u52a9\u304c\u306a\u3044\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/h3>\n<p><span style=\"background-color: 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