{"id":123321,"date":"2026-07-06T14:02:54","date_gmt":"2026-07-06T05:02:54","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=123321"},"modified":"2026-07-06T14:04:11","modified_gmt":"2026-07-06T05:04:11","slug":"%e4%bd%8f%e5%ae%85%e6%89%8b%e5%bd%93%e3%81%ae%e5%bb%83%e6%ad%a2%e3%81%8c%e5%a2%97%e3%81%88%e3%81%a6%e3%81%84%e3%82%8b%ef%bc%9f%e4%bb%a3%e3%82%8f%e3%82%8a%e3%81%ae%e5%88%b6%e5%ba%a6%e3%82%84%e5%88%b6","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/123321\/","title":{"rendered":"\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u304c\u5897\u3048\u3066\u3044\u308b\uff1f\u4ee3\u308f\u308a\u306e\u5236\u5ea6\u3084\u5236\u5ea6\u5ec3\u6b62\u306e\u6ce8\u610f\u70b9\u3092\u7d39\u4ecb"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u3001\u7406\u7531\u3068\u5bfe\u5fdc\u7b56\u306f\uff1f<\/div>\n<p><strong>\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3059\u308b\u4f01\u696d\u306f\u5897\u52a0\u50be\u5411\u306b\u3042\u308a\u3001\u4ee3\u66ff\u5236\u5ea6\u306e\u6574\u5099\u3068\u9069\u5207\u306a\u624b\u7d9a\u304d\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/strong><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5ec3\u6b62\u7406\u7531\u306f\u540c\u4e00\u8cc3\u91d1\u30fb\u30b3\u30b9\u30c8\u524a\u6e1b\u30fb\u50cd\u304d\u65b9\u5909\u5316<\/li>\n<li>\u5ec3\u6b62\u6642\u306f\u4e0d\u5229\u76ca\u5909\u66f4\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u3042\u308a<\/li>\n<li>\u4ee3\u66ff\u6848\u306f\u57fa\u672c\u7d66\u7d44\u307f\u8fbc\u307f\u3084\u793e\u5b85\u5236\u5ea6\u304c\u6709\u52b9<\/li>\n<\/ul>\n<p>Q. \u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u306f\uff1f<br \/>\nA. \u5f93\u696d\u54e1\u3078\u306e\u4e0d\u5229\u76ca\u5909\u66f4\u306b\u3042\u305f\u308b\u305f\u3081\u3001\u5341\u5206\u306a\u8aac\u660e\u3068\u540c\u610f\u53d6\u5f97\u3001\u4ee3\u66ff\u5236\u5ea6\u306e\u63d0\u793a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u4f4f\u5b85\u624b\u5f53\u3068\u306f\u3001\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u63d0\u4f9b\u3059\u308b\u798f\u5229\u539a\u751f\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u50cd\u304d\u65b9\u3084\u30e9\u30a4\u30d5\u30b9\u30bf\u30a4\u30eb\u306e\u591a\u69d8\u5316\u306b\u4f34\u3044\u3001\u4f01\u696d\u306e\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u5927\u304d\u306a\u5909\u5316\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4f4f\u5b85\u624b\u5f53\u306e\u57fa\u672c\u3084\u5ec3\u6b62\u304c\u5897\u3048\u3066\u3044\u308b\u7406\u7531\u3001\u6ce8\u610f\u70b9\u3001\u5ec3\u6b62\u306e\u624b\u9806\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u62c5\u5f53\u8005\u306f\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u4f4f\u5b85\u624b\u5f53\u3068\u306f\uff1f<\/h2>\n<p>\u4f4f\u5b85\u624b\u5f53\u3068\u306f\u3001\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306e\u5bb6\u8cc3\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u306a\u3069\u3001\u4f4f\u5c45\u8cbb\u306e\u4e00\u90e8\u3092\u88dc\u52a9\u3059\u308b\u798f\u5229\u539a\u751f\u5236\u5ea6\u3067\u3059\u3002\u652f\u7d66\u306b\u306f\u6cd5\u5f8b\u4e0a\u306e\u7fa9\u52d9\u3084\u7d71\u4e00\u3055\u308c\u305f\u57fa\u6e96\u306f\u306a\u304f\u3001\u652f\u7d66\u984d\u3084\u5bfe\u8c61\u8005\u3001\u6761\u4ef6\u306a\u3069\u306f\u4f01\u696d\u304c\u72ec\u81ea\u306b\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u306e\u7d4c\u6e08\u7684\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u5b89\u5fc3\u3057\u3066\u50cd\u3051\u308b\u74b0\u5883\u3065\u304f\u308a\u304c\u4f4f\u5b85\u624b\u5f53\u306e\u5c0e\u5165\u76ee\u7684\u3067\u3042\u308b\u305f\u3081\u3001\u516c\u5e73\u6027\u306e\u3042\u308b\u898f\u5b9a\u3092\u8a2d\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4f4f\u5b85\u624b\u5f53\u306e\u652f\u7d66\u6761\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u4f4f\u5b85\u624b\u5f53\u306e\u652f\u7d66\u6761\u4ef6\u306b\u306f\u6cd5\u5f8b\u4e0a\u306e\u5b9a\u3081\u304c\u306a\u3044\u305f\u3081\u3001\u5bfe\u8c61\u8005\u3084\u652f\u7d66\u984d\u306a\u3069\u306f\u4f01\u696d\u3054\u3068\u306b\u81ea\u7531\u306b\u8a2d\u5b9a\u3067\u304d\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u4e0d\u516c\u5e73\u306a\u898f\u5b9a\u306f\u5f93\u696d\u54e1\u306e\u4e0d\u6e80\u3084\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u306e\u4f4e\u4e0b\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u3044\u305f\u3081\u3001\u8ab0\u3082\u304c\u7d0d\u5f97\u3067\u304d\u308b\u516c\u5e73\u306a\u57fa\u6e96\u3092\u8a2d\u3051\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>\u652f\u7d66\u984d\u306e\u76f8\u5834<\/h3>\n<p>\u539a\u751f\u52b4\u50cd\u7701\u306b\u3088\u308b\u300c\u4ee4\u548c\uff17(2025)\u5e74\u5c31\u52b4\u6761\u4ef6\u7dcf\u5408\u8abf\u67fb\u300d\u306b\u3088\u308b\u3068\u3001\u4f4f\u5b85\u624b\u5f53\u306e\u5e73\u5747\u652f\u7d66\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 35.0%;\">\n<col style=\"width: 65.0%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u898f\u6a21<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u4f4f\u5b85\u624b\u5f53\u306a\u3069\u306e\u5e73\u5747\u652f\u7d66\u984d<\/strong><\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u4ee4\u548c7\u5e74\u8abf\u67fb\u8a08<\/th>\n<td style=\"text-align: right;\">1\u4e078,700\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">1,000\u4eba\u4ee5\u4e0a<\/th>\n<td style=\"text-align: right;\">2\u4e071,100\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">300\uff5e999\u4eba<\/th>\n<td style=\"text-align: right;\">1\u4e078,500\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">100\uff5e299\u4eba<\/th>\n<td style=\"text-align: right;\">1\u4e076,400\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">30\uff5e99\u4eba<\/th>\n<td style=\"text-align: right;\">1\u4e077,500\u5186<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/toukei\/itiran\/roudou\/jikan\/syurou\/25\/index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17(2025)\u5e74\u5c31\u52b4\u6761\u4ef6\u7dcf\u5408\u8abf\u67fb\u3000\u7d50\u679c\u306e\u6982\u6cc1\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<p>\u4f01\u696d\u898f\u6a21\u304c\u5927\u304d\u304f\u306a\u308b\u307b\u3069\u3001\u4f4f\u5b85\u624b\u5f53\u306a\u3069\u306e\u652f\u7d66\u984d\u306f\u9ad8\u304f\u306a\u3063\u3066\u3044\u308b\u3068\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<h2>\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3059\u308b\u4f01\u696d\u304c\u5897\u3048\u3066\u3044\u308b<\/h2>\n<p>\u8fd1\u5e74\u3001\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u5f90\u3005\u306b\u5897\u52a0\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6771\u4eac\u90fd\u7523\u696d\u52b4\u50cd\u5c40\u304c\u8abf\u67fb\u3057\u305f\u3001\u5e73\u621029\u5e74\u5ea6\u304b\u3089\u4ee4\u548c7\u5e74\u5ea6\u307e\u3067\u306e\u4f4f\u5b85\u624b\u5f53\u306e\u652f\u7d66\u72b6\u6cc1\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 38.8%;\">\n<col style=\"width: 29.8%;\">\n<col style=\"width: 31.4%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u8abf\u67fb\u5e74\u5ea6\uff08\u8abf\u67fb\u793e\u6570\uff09<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u652f\u7d66\u7387<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u672a\u652f\u7d66\u7387<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5e73\u621029\u5e74\u5ea6\uff08997\u793e\u4e2d\uff09<\/td>\n<td style=\"text-align: center;\">41.3%<\/td>\n<td style=\"text-align: center;\">57.4%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ee4\u548c\u5143\u5e74\u5ea6\uff081,213\u793e\u4e2d\uff09<\/td>\n<td style=\"text-align: center;\">40.2%<\/td>\n<td style=\"text-align: center;\">57.1%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ee4\u548c3\u5e74\u5ea6\uff08852\u793e\u4e2d\uff09<\/td>\n<td style=\"text-align: center;\">37.8%<\/td>\n<td style=\"text-align: center;\">61.7%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ee4\u548c5\u5e74\u5ea6\uff08876\u793e\u4e2d\uff09<\/td>\n<td style=\"text-align: center;\">35.2%<\/td>\n<td style=\"text-align: center;\">64.8%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ee4\u548c7\u5e74\u5ea6\uff08641\u793e\u4e2d\uff09<\/td>\n<td style=\"text-align: center;\">35.9%<\/td>\n<td style=\"text-align: center;\">61.3%<\/td>\n<\/tr>\n<\/table>\n<p>\u203b\u5f93\u696d\u54e1\u304c10\u4eba\uff5e299\u4eba\u306e\u90fd\u5185\u4e2d\u5c0f\u4f01\u696d\u304c\u5bfe\u8c61<\/p>\n<p><span style=\"background-color: #ffff99;\"><strong>\u4e0a\u8a18\u306e\u8868\u304b\u3089\u3001\u5168\u4f53\u3068\u3057\u3066\u4f4f\u5b85\u624b\u5f53\u3092\u652f\u7d66\u3059\u308b\u4f01\u696d\u306e\u5272\u5408\u306f\u6e1b\u5c11\u50be\u5411\u306b\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.sangyo-rodo.metro.tokyo.lg.jp\/data\/koyou\/chingin\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u306e\u8cc3\u91d1\u30fb\u9000\u8077\u91d1\u4e8b\u60c5|\u96c7\u7528\u30fb\u5c31\u696d\u3000\u7d71\u8a08\uff65\u8abf\u67fb|\u6771\u4eac\u90fd\u7523\u696d\u52b4\u50cd\u5c40<\/a><br \/>\n<a href=\"https:\/\/www.sangyo-rodo.metro.tokyo.lg.jp\/data\/koyou\/chingin\" target=\"_blank\" rel=\"noopener\">\u6771\u4eac\u90fd\u3000\u7523\u696d\u52b4\u50cd\u5c40<\/a><\/p>\n<h2>\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u304c\u5897\u52a0\u3057\u3066\u3044\u308b\u7406\u7531<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3059\u308b\u4f01\u696d\u304c\u5897\u52a0\u3057\u3066\u3044\u308b\u7406\u7531\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u96c7\u7528\u5f62\u614b\u5225\u306e\u5f85\u9047\u5dee<\/h3>\n<p>\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3059\u308b\u4f01\u696d\u306e\u4e2d\u306b\u306f\u3001\u5f85\u9047\u306e\u516c\u5e73\u6027\u3068\u30b3\u30b9\u30c8\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u8003\u3048\u3066\u5ec3\u6b62\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><strong>\u4f4f\u5b85\u624b\u5f53\u3092\u6b63\u793e\u54e1\u306e\u307f\u306b\u652f\u7d66\u3059\u308b\u3068\u3001\u975e\u6b63\u898f\u96c7\u7528\u52b4\u50cd\u8005\u3068\u306e\u5f85\u9047\u5dee\u304c\u751f\u3058\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span>\u3059\u3079\u3066\u306e\u96c7\u7528\u5f62\u614b\u3092\u652f\u7d66\u5bfe\u8c61\u3068\u3059\u308b\u3068\u4f01\u696d\u306e\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b\u305f\u3081\u3001\u5ec3\u6b62\u3092\u9032\u3081\u308b\u4f01\u696d\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000190591.html\" target=\"_blank\" rel=\"noopener\">\u540c\u4e00\u52b4\u50cd\u540c\u4e00\u8cc3\u91d1\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h3>\u30e9\u30a4\u30d5\u30b9\u30bf\u30a4\u30eb\u306e\u5909\u5316<\/h3>\n<p>\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u304c\u9032\u3080\u80cc\u666f\u306b\u306f\u3001\u8fd1\u5e74\u306e\u30e9\u30a4\u30d5\u30b9\u30bf\u30a4\u30eb\u306e\u5909\u5316\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306e\u666e\u53ca\u306b\u3088\u308a\u30aa\u30d5\u30a3\u30b9\u8fd1\u90ca\u306b\u4f4f\u3080\u5fc5\u8981\u6027\u304c\u4f4e\u4e0b\u3057\u3001\u4f4f\u5c45\u8cbb\u88dc\u52a9\u306e\u5728\u308a\u65b9\u3082\u5909\u5316\u3057\u3066\u3044\u308b\u72b6\u6cc1\u3067\u3059\u3002 <\/p>\n<p>\u4f4f\u5b85\u624b\u5f53\u306f\u8cc3\u6599\u306e\u88dc\u52a9\u3084\u4f4f\u5b85\u306e\u8cfc\u5165\u8cbb\u306b\u7528\u9014\u304c\u9650\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u4f01\u696d\u3068\u3057\u3066\u306f\u5728\u5b85\u52e4\u52d9\u624b\u5f53\u3084\u96fb\u6c17\u4ee3\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65434\/\" data-internallinksmanager029f6b8e52c=\"470\" title=\"\u901a\u4fe1\u8cbb\">\u901a\u4fe1\u8cbb<\/a>\u306a\u3069\u3001\u5e45\u5e83\u3044\u798f\u5229\u539a\u751f\u3092\u5145\u5b9f\u3055\u305b\u308b\u91cd\u8981\u6027\u304c\u5897\u3057\u3066\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30b3\u30b9\u30c8\u306e\u524a\u6e1b<\/h3>\n<p>\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3059\u308b\u7406\u7531\u306e\u4e00\u3064\u3068\u3057\u3066\u3001\u4f01\u696d\u306e\u30b3\u30b9\u30c8\u524a\u6e1b\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u5b85\u624b\u5f53\u306e\u652f\u7d66\u306b\u306f\u8cbb\u7528\u3084\u904b\u7528\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308b\u3060\u3051\u3067\u306a\u304f\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\u5897\u306b\u3082\u3064\u306a\u304c\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45057\/\" data-internallinksmanager029f6b8e52c=\"456\" title=\"\u56fa\u5b9a\u8cbb\">\u56fa\u5b9a\u8cbb<\/a>\u306e\u898b\u76f4\u3057\u3092\u76ee\u7684\u306b\u5ec3\u6b62\u3059\u308b\u4f01\u696d\u3082\u3042\u308b\u72b6\u6cc1\u3067\u3059\u3002<\/p>\n<h2>\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3057\u305f\u307b\u3046\u304c\u826f\u3044\u30b1\u30fc\u30b9<\/h2>\n<p>\u4f4f\u5b85\u624b\u5f53\u306f\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u5f79\u7acb\u3064\u5236\u5ea6\u3067\u3059\u304c\u3001\u73fe\u5728\u306e\u50cd\u304d\u65b9\u3084\u30cb\u30fc\u30ba\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u5236\u5ea6\u304c\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305a\u3001\u5ec3\u6b62\u3092\u691c\u8a0e\u3057\u305f\u307b\u3046\u304c\u826f\u3044\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u304c\u63a8\u9032\u3055\u308c\u3066\u3044\u308b<\/h3>\n<p>\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306e\u5b9a\u7740\u306b\u3088\u3063\u3066\u3001\u8077\u5834\u306e\u8fd1\u304f\u306b\u4f4f\u3080\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u3001\u5bb6\u8cc3\u306e\u6bd4\u8f03\u7684\u5b89\u3044\u5730\u57df\u3078\u8ee2\u5c45\u3059\u308b\u5f93\u696d\u54e1\u304c\u5897\u3048\u3066\u3044\u308b\u4f01\u696d\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u4f4f\u5c45\u8cbb\u306e\u8ca0\u62c5\u304c\u4ee5\u524d\u3088\u308a\u8efd\u304f\u306a\u308a\u3001\u4f4f\u5b85\u624b\u5f53\u306b\u3088\u308b\u652f\u63f4\u52b9\u679c\u304c\u5c0f\u3055\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u50cd\u304d\u65b9\u306e\u5909\u5316\u306b\u4f34\u3044\u3001\u5f93\u696d\u54e1\u304c\u6c42\u3081\u308b\u798f\u5229\u539a\u751f\u3082\u5909\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u4f4f\u5b85\u8cbb\u306e\u88dc\u52a9\u3088\u308a\u3082\u3001\u5728\u5b85\u52e4\u52d9\u3067\u767a\u751f\u3059\u308b\u901a\u4fe1\u8cbb\u3084\u96fb\u6c17\u4ee3\u306e\u88dc\u52a9\u3001\u3042\u308b\u3044\u306f\u30c7\u30b9\u30af\u3084\u30c1\u30a7\u30a2\u3001\u30e2\u30cb\u30bf\u30fc\u306a\u3069\u306e\u5728\u5b85\u52e4\u52d9\u74b0\u5883\u3092\u6574\u3048\u308b\u305f\u3081\u306e\u652f\u63f4\u3092\u5e0c\u671b\u3059\u308b\u5f93\u696d\u54e1\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u96c7\u7528\u5f62\u614b\u306b\u3088\u3063\u3066\u5f85\u9047\u304c\u5927\u304d\u304f\u5909\u308f\u308b<\/h3>\n<p>\u4f4f\u5b85\u624b\u5f53\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u96c7\u7528\u5f62\u614b\u3054\u3068\u306b\u5f85\u9047\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u5834\u5408\u3001\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u3092\u691c\u8a0e\u3057\u305f\u307b\u3046\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u306f\u540c\u4e00\u52b4\u50cd\u540c\u4e00\u8cc3\u91d1\u306e\u8003\u3048\u65b9\u304c\u6d78\u900f\u3057\u305f\u3053\u3068\u3067\u3001\u6b63\u793e\u54e1\u3068\u975e\u6b63\u898f\u793e\u54e1\u306e\u5f85\u9047\u306e\u516c\u5e73\u6027\u304c\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3059\u308b\u4f01\u696d\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b63\u793e\u54e1\u306e\u307f\u306b\u4f4f\u5b85\u624b\u5f53\u3092\u652f\u7d66\u3059\u308b\u306a\u3069\u3001\u96c7\u7528\u5f62\u614b\u3067\u5f85\u9047\u304c\u9055\u3046\u3053\u3068\u306f\u554f\u984c\u3068\u306a\u308a\u3001\u540c\u3058\u4ed5\u4e8b\u306a\u306e\u306b\u5f85\u9047\u304c\u7570\u306a\u308b\u3068\u5f93\u696d\u54e1\u540c\u58eb\u306e\u95a2\u4fc2\u304c\u60aa\u5316\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4f4f\u5b85\u624b\u5f53\u304c\u4f01\u696d\u306e\u5927\u304d\u306a\u8ca0\u62c5\u3068\u306a\u3063\u3066\u3044\u308b<\/h3>\n<p>\u4f4f\u5b85\u624b\u5f53\u306e\u30b3\u30b9\u30c8\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u4e8b\u696d\u904b\u55b6\u306b\u652f\u969c\u3092\u304d\u305f\u3057\u3066\u3044\u305f\u308a\u3001\u4ed6\u306e\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u4e88\u7b97\u3092\u5272\u3051\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u5834\u5408\u3001\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u3092\u691c\u8a0e\u3057\u305f\u307b\u3046\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f4f\u5b85\u624b\u5f53\u306f\u5f93\u696d\u54e1\u306e\u751f\u6d3b\u3092\u652f\u3048\u308b\u798f\u5229\u539a\u751f\u3067\u3059\u304c\u3001\u652f\u7d66\u5bfe\u8c61\u8005\u304c\u591a\u3044\u4f01\u696d\u3067\u306f\u3001\u4eba\u4ef6\u8cbb\u306e\u5897\u52a0\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u8fd1\u5e74\u306f\u7269\u4fa1\u3084\u4eba\u4ef6\u8cbb\u306e\u4e0a\u6607\u306b\u3088\u308a\u3001\u798f\u5229\u539a\u751f\u5168\u4f53\u306e\u30b3\u30b9\u30c8\u3092\u898b\u76f4\u3057\u305f\u307b\u3046\u304c\u826f\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u306b\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u7406\u7531\u3084\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u3068\u5f93\u696d\u54e1\u306e\u53cc\u65b9\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u3042\u308b\u306e\u304b\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u4f01\u696d\u5074\u30fb\u5f93\u696d\u54e1\u5074\u305d\u308c\u305e\u308c\u306e\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f01\u696d\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3059\u308b\u3053\u3068\u3067\u751f\u307e\u308c\u308b\u4f01\u696d\u3078\u306e\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/17264\/\" data-internallinksmanager029f6b8e52c=\"231\" title=\"\u798f\u5229\u539a\u751f\u8cbb\">\u798f\u5229\u539a\u751f\u8cbb<\/a>\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u8efd\u6e1b<\/li>\n<li>\u516c\u5e73\u306a\u8a55\u4fa1\u3068\u540c\u4e00\u52b4\u50cd\u540c\u4e00\u8cc3\u91d1\u306e\u5bfe\u5fdc<\/li>\n<li>\u30b3\u30b9\u30c8\u3068\u4e8b\u52d9\u8ca0\u62c5\u306e\u9069\u6b63\u5316<\/li>\n<li>\u5f93\u696d\u54e1\u306e\u4e0d\u516c\u5e73\u611f\u306e\u8efd\u6e1b<\/li>\n<\/ul>\n<\/div>\n<p>\u57fa\u672c\u7d66\u306b\u7d44\u307f\u8fbc\u3093\u3060\u308a\u3001\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u4e0b\u3052\u3066<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45713\/\" data-internallinksmanager029f6b8e52c=\"226\" title=\"\u6cd5\u5b9a\u798f\u5229\u8cbb\">\u6cd5\u5b9a\u798f\u5229\u8cbb<\/a>\u3092\u6291\u3048\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u3078\u306e\u4e0d\u5229\u76ca\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u5bfe\u5fdc\u3057\u6e80\u8db3\u5ea6\u3092\u7dad\u6301\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5f93\u696d\u54e1\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3059\u308b\u3053\u3068\u3067\u751f\u307e\u308c\u308b\u5f93\u696d\u54e1\u3078\u306e\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u798f\u5229\u539a\u751f\u306e\u5145\u5b9f<\/li>\n<li>\u57fa\u672c\u7d66\u306e\u5e95\u4e0a\u3052<\/li>\n<li>\u516c\u5e73\u306a\u5f85\u9047\u306e\u5b9f\u73fe<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"background-color: #ffff99;\"><strong>\u4f4f\u5b85\u624b\u5f53\u304c\u57fa\u672c\u7d66\u306b\u7d44\u307f\u8fbc\u307e\u308c\u308b\u3053\u3068\u3067\u3001\u8cde\u4e0e\u306e\u67fb\u5b9a\u57fa\u6e96\u3084\u9000\u8077\u91d1\u306e\u984d\u304c\u30a2\u30c3\u30d7\u3092\u898b\u8fbc\u3081\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/span>\u307e\u305f\u3001\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u306b\u3088\u3063\u3066\u3001\u6301\u3061\u5bb6\u3068\u8cc3\u8cb8\u306e\u5f93\u696d\u54e1\u9593\u3067\u306e\u4e0d\u516c\u5e73\u3055\u306b\u3088\u308b\u4e0d\u6e80\u304c\u8efd\u6e1b\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u3092\u691c\u8a0e\u3059\u308b\u4f01\u696d\u306f\u5897\u3048\u3066\u3044\u307e\u3059\u304c\u3001\u4e00\u5ea6\u5c0e\u5165\u3057\u305f\u5236\u5ea6\u3092\u306a\u304f\u3059\u969b\u306f\u614e\u91cd\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u306e\u4e0d\u6e80\u3084\u52b4\u4f7f\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u6ce8\u610f\u70b9\u3092\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u9032\u3081\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>\u4e0d\u5229\u76ca\u5909\u66f4\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u306f\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u7d66\u4e0e\u3084\u798f\u5229\u539a\u751f\u306e\u6e1b\u5c11\u306b\u3064\u306a\u304c\u308b\u305f\u3081\u3001\u4e0d\u5229\u76ca\u5909\u66f4\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u52b4\u50cd\u5951\u7d04\u6cd5\u7b2c\u4e5d\u6761\u3067\u306f\u3001\u300c\u4f7f\u7528\u8005\u306f\u3001\u52b4\u50cd\u8005\u3068\u5408\u610f\u3059\u308b\u3053\u3068\u306a\u304f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56065\/\" data-internallinksmanager029f6b8e52c=\"376\" title=\"\u5c31\u696d\u898f\u5247\">\u5c31\u696d\u898f\u5247<\/a>\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u52b4\u50cd\u8005\u306e\u4e0d\u5229\u76ca\u306b\u52b4\u50cd\u5951\u7d04\u306e\u5185\u5bb9\u3067\u3042\u308b\u52b4\u50cd\u6761\u4ef6\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u614e\u91cd\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002\u000b\u000b\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u306f\u5f93\u696d\u54e1\u3078\u306e\u5341\u5206\u306a\u8aac\u660e\u3068\u540c\u610f\u3092\u5f97\u305f\u3046\u3048\u3067\u9032\u3081\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/419AC0000000128\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u5951\u7d04\u6cd5 | e-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3>\u5f93\u696d\u54e1\u306e\u6e80\u8db3\u5ea6\u4f4e\u4e0b\u306b\u3064\u306a\u304c\u308b<\/h3>\n<p>\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u306b\u3088\u308a\u5e74\u53ce\u304c\u6e1b\u5c11\u3059\u308b\u3068\u3001\u5f93\u696d\u54e1\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u4f4e\u4e0b\u3084\u96e2\u8077\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u5224\u65ad\u3067\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3059\u308b\u3068\u5f93\u696d\u54e1\u306e\u4f4f\u5c45\u8cbb\u8ca0\u62c5\u304c\u5897\u3048\u3001\u5bb6\u8a08\u306e\u898b\u76f4\u3057\u306b\u3088\u308a\u751f\u6d3b\u3078\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3001\u4e0d\u6e80\u3084\u4e0d\u5b89\u306e\u58f0\u304c\u4e0a\u304c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><strong>\u305d\u306e\u305f\u3081\u3001\u6025\u306a\u5ec3\u6b62\u3067\u306f\u306a\u304f\u6bb5\u968e\u7684\u306a\u6e1b\u984d\u3084\u4ee3\u66ff\u5236\u5ea6\u306e\u5c0e\u5165\u306a\u3069\u3001\u5f93\u696d\u54e1\u3078\u306e\u5f71\u97ff\u3092\u6291\u3048\u308b\u305f\u3081\u306e\u914d\u616e\u3092\u3057\u3066\u3001\u6e80\u8db3\u5ea6\u3092\u4f4e\u4e0b\u3055\u305b\u306a\u3044\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/span><\/p>\n<h3>\u4ee3\u66ff\u5236\u5ea6\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308b<\/h3>\n<p>\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u3092\u9032\u3081\u308b\u969b\u306f\u3001\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b\u4ee3\u66ff\u798f\u5229\u539a\u751f\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5ec3\u6b62\u306e\u7406\u7531\u3084\u4eca\u5f8c\u306e\u5236\u5ea6\u5185\u5bb9\u306b\u3064\u3044\u3066\u5f93\u696d\u54e1\u306b\u5341\u5206\u306b\u8aac\u660e\u3057\u3001\u7406\u89e3\u3068\u7d0d\u5f97\u3092\u5f97\u306a\u304c\u3089\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u5b85\u95a2\u9023\u4ee5\u5916\u306e\u798f\u5229\u539a\u751f\u5236\u5ea6\u3082\u5145\u5b9f\u3055\u305b\u308b\u3053\u3068\u3067\u5f93\u696d\u54e1\u306e\u6e80\u8db3\u5ea6\u3092\u9ad8\u3081\u3001\u50cd\u304d\u3084\u3059\u3044\u4f01\u696d\u3092\u30a2\u30d4\u30fc\u30eb\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3059\u308b\u624b\u9806<\/h2>\n<p>\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u306f\u4e0d\u5229\u76ca\u5909\u66f4\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u306e\u540c\u610f\u3084\u4ee3\u66ff\u63aa\u7f6e\u3092\u8b1b\u3058\u305f\u3046\u3048\u3067\u9069\u5207\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002\u5ec3\u6b62\u3059\u308b\u624b\u9806\u3092\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>1.\u5ec3\u6b62\u7406\u7531\u3068\u4ee3\u66ff\u6848\u306e\u7b56\u5b9a<\/h3>\n<p>\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3059\u308b\u969b\u306f\u3001\u57fa\u672c\u7d66\u3078\u306e\u632f\u308a\u66ff\u3048\u3084\u65b0\u305f\u306a\u798f\u5229\u539a\u751f\u306e\u5c0e\u5165\u306a\u3069\u4ee3\u66ff\u6848\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u53ce\u5165\u306e\u6025\u6fc0\u306a\u6e1b\u5c11\u3092\u9632\u3050\u305f\u3081\u3001\u6570\u5e74\u304b\u3051\u3066\u6bb5\u968e\u7684\u306b\u6e1b\u984d\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u3092\u8a2d\u3051\u308b\u3053\u3068\u3082\u6709\u52b9\u3067\u3059\u3002 <\/p>\n<h3>2.\u5f93\u696d\u54e1\u3078\u306e\u5341\u5206\u306a\u8aac\u660e\u3068\u540c\u610f\u30fb\u7406\u89e3\u306e\u7372\u5f97<\/h3>\n<p>\u4f4f\u5b85\u624b\u5f53\u3092\u5ec3\u6b62\u3059\u308b\u969b\u306f\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u3084\u5236\u5ea6\u898b\u76f4\u3057\u306a\u3069\u306e\u7406\u7531\u3092\u5f93\u696d\u54e1\u3078\u660e\u78ba\u306b\u8aac\u660e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ee3\u66ff\u6848\u3092\u542b\u3081\u305f\u65b0\u305f\u306a\u52b4\u50cd\u6761\u4ef6\u3092\u63d0\u793a\u3057\u3001\u5341\u5206\u306a\u7406\u89e3\u3092\u5f97\u305f\u3046\u3048\u3067\u3001\u540c\u610f\u3092\u5f97\u306a\u304c\u3089\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>3.\u5c31\u696d\u898f\u5247\uff08\u8cc3\u91d1\u898f\u7a0b\uff09\u306e\u5909\u66f4<\/h3>\n<p>\u4f4f\u5b85\u624b\u5f53\u306e\u5ec3\u6b62\u306f\u539f\u5247\u3068\u3057\u3066\u5f93\u696d\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u300c\u52b4\u50cd\u5951\u7d04\u6cd5 \u7b2c\u5341\u6761\u300d\u306e\u5834\u5408\u306f\u3053\u306e\u9650\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5c31\u696d\u898f\u5247\u306e\u5909\u66f4\u306b\u5408\u7406\u6027\u304c\u3042\u308a\u9069\u5207\u306a\u624b\u7d9a\u304d\u3092\u8e0f\u3093\u3067\u3044\u308b\u5834\u5408\u306f\u3001\u540c\u610f\u304c\u5f97\u3089\u308c\u306a\u304f\u3066\u3082\u5b9f\u65bd\u3067\u304d\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u614e\u91cd\u306a\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/419AC0000000128\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u5951\u7d04\u6cd5 | e-Gov 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