{"id":2834,"date":"2015-09-01T13:03:59","date_gmt":"2015-09-01T04:03:59","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=2834"},"modified":"2026-03-31T15:57:26","modified_gmt":"2026-03-31T06:57:26","slug":"payroll-calculation-2","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2834\/","title":{"rendered":"\u3010\u30c1\u30a7\u30c3\u30af\u4ed8\u30112026\u5e74\uff08\u4ee4\u548c8\u5e74\uff09\u7d66\u4e0e\u8a08\u7b97\u306e\u3084\u308a\u65b9\u3068\u306f\uff1f\u5909\u66f4\u70b9\u3084\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u7d66\u4e0e\u8a08\u7b97\u306e\u6d41\u308c\u306f\u3001\u3010\u2460\u7dcf\u652f\u7d66\u984d\u3092\u8a08\u7b97\u2192\u2461\u63a7\u9664\u984d\u3092\u8a08\u7b97\u2192\u2462\u5dee\u5f15\u7dcf\u652f\u7d66\u984d\u3092\u8a08\u7b97\u3011\u3068\u3044\u30463\u6bb5\u968e\u3067\u9032\u3081\u307e\u3059\u3002<\/p>\n<p>2026\u5e74\uff08\u4ee4\u548c8\u5e74\uff091\u6708\u3088\u308a\u3001\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u3001\u63a7\u9664\u3059\u308b\u7a0e\u984d\u306e\u7b97\u51fa\u306b\u4f7f\u3046\u8868\u3084\u3001\u6276\u990a\u89aa\u65cf\u306e\u6570\u3048\u65b9\u306b\u6539\u6b63\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4ee4\u548c8\u5e741\u6708\u304b\u3089\u306e\u5f93\u696d\u54e1\u3084\u30d1\u30fc\u30c8\u306e\u7d66\u4e0e\u8a08\u7b97\u306e\u3084\u308a\u65b9\u306b\u3064\u3044\u3066\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/5767\/?provider=pa_basic&provider_info=cv.2834.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/wp-content\/uploads\/2025\/02\/wp-payroll_check.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u7d66\u4e0e\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u624b\u5143\u306b\u304a\u3044\u3066\u4f7f\u3048\u308b\u4fbf\u5229\u306a\u300c\u7d66\u4e0e\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u300d\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>2026\u5e74\uff08\u4ee4\u548c8\u5e74\uff09\u7d66\u4e0e\u8a08\u7b97\u306e\u5909\u66f4\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c7\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee4\u548c8\u5e741\u6708\u652f\u7d66\u5206\u306e\u7d66\u4e0e\u304b\u3089\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u7a0e\u984d\u8868\u300d\u3068\u300c\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306e\u7b97\u5b9a\u65b9\u6cd5\u300d\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u307e\u3067\u306e\u7a0e\u984d\u3084\u8a08\u7b97\u65b9\u6cd5\u3092\u305d\u306e\u307e\u307e\u4f7f\u3046\u3068\u30df\u30b9\u306b\u3064\u306a\u304c\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>1. \u300c\u4ee4\u548c8\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u306e\u5909\u66f4<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e741\u6708\u4ee5\u964d\u306e\u7d66\u4e0e\u8a08\u7b97\u306b\u306f\u3001\u5fc5\u305a\u65b0\u3057\u3044\u300c\u4ee4\u548c8\u5e74\u5206\u300d\u306e\u7a0e\u984d\u8868\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u306e\u898b\u76f4\u3057\u7b49\u304c\u884c\u308f\u308c\u305f\u5f71\u97ff\u3067\u3001\u540c\u3058\u7d66\u4e0e\u984d\u3067\u3082\u6e90\u6cc9\u5fb4\u53ce\u3059\u3079\u304d\u7a0e\u984d\u304c\u5909\u308f\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4ee4\u548c7\u5e74\u5206\u4ee5\u524d\u306e\u53e4\u3044\u8868\u306f\u4f7f\u7528\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002\u65b0\u3057\u3044\u7a0e\u984d\u8868\u306b\u306f\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u76f8\u5f53\u984d\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a <a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>2. \u6276\u990a\u89aa\u65cf\u7b49\u306e\u300c\u7b97\u5b9a\u65b9\u6cd5\u300d\u306e\u5909\u66f4<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u300c\u7532\u6b04\uff08\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306b\u5fdc\u3058\u305f\u7a0e\u984d\uff09\u300d\u3092\u53c2\u7167\u3059\u308b\u969b\u3001\u300c\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u300d\u306b\u542b\u3081\u3089\u308c\u308b\u5bb6\u65cf\u306e\u8981\u4ef6\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\uff09\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5f93\u696d\u54e1\u304b\u3089\u63d0\u51fa\u3055\u308c\u308b\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\u7533\u544a\u66f8\u300d\u3092\u78ba\u8a8d\u3059\u308b\u969b\u306f\u3001\u65b0\u3057\u3044\u91d1\u984d\u57fa\u6e96\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u30c1\u30a7\u30c3\u30af\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/strong>\uff08\u6570\u306b\u542b\u3081\u308b\u914d\u5076\u8005\uff09<br \/>\n<strong>\u672c\u4eba\u8981\u4ef6\uff1a<\/strong> \u5f93\u696d\u54e1\u672c\u4eba\u306e\u4ee4\u548c8\u5e74\u4e2d\u306e\u6240\u5f97\u898b\u7a4d\u984d\u304c900\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<br \/>\n<strong>\u914d\u5076\u8005\u8981\u4ef6\uff1a<\/strong> \u914d\u5076\u8005\u306e\u4ee4\u548c8\u5e74\u4e2d\u306e\u6240\u5f97\u898b\u7a4d\u984d\u304c95\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<br \/>\n\u203b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>150\u4e07\u5186\u4ee5\u4e0b\u304b\u3089160\u4e07\u5186\u4ee5\u4e0b\u306b\u91d1\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059<\/li>\n<li><strong>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf<\/strong>\uff08\u6570\u306b\u542b\u3081\u308b\u89aa\u65cf\uff09<br \/>\n<strong>\u57fa\u672c\u8981\u4ef6\uff1a<\/strong> \u89aa\u65cf\u306e\u4ee4\u548c8\u5e74\u4e2d\u306e\u6240\u5f97\u898b\u7a4d\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<br \/>\n\u203b\u5f93\u6765\u306e\u300c48\u4e07\u5186\u4ee5\u4e0b\u300d\u7b49\u306e\u57fa\u6e96\u304b\u3089\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<strong>\u7279\u5b9a\u89aa\u65cf\u306e\u7279\u4f8b\uff1a<\/strong> 19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\uff08\u5e73\u621016.1.2\u301c\u5e73\u621020.1.1\u751f\u307e\u308c\uff09\u306e\u89aa\u65cf\u3067\u3001\u6240\u5f97\u898b\u7a4d\u984d\u304c58\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\uff08\u306e\u3046\u3061\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4eba\uff09\u3082\u5bfe\u8c61\u306b\u542b\u307e\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>3. \u7d0d\u4ed8\u66f8\u306e\u69d8\u5f0f\u5909\u66f4\uff082026\u5e749\u6708\u301c\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e749\u6708\u4e0b\u65ec\u4ee5\u964d\u3001\u7a0e\u52d9\u7f72\u7a93\u53e3\u3067\u914d\u5e03\u3055\u308c\u308b\u7d0d\u4ed8\u66f8\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2798\/\" data-internallinksmanager029f6b8e52c=\"536\" title=\"\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8<\/a>\uff09\u304c\u300cA4\u5358\u7968\u5f0f\u300d\u306b\u5909\u66f4\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u307e\u3067\u306e\u300c\u8907\u5199\u5f0f\uff083\u679a\u7db4\u308a\uff09\u300d\u306f\u5ec3\u6b62\u3055\u308c\u307e\u3059\u304c\u3001\u624b\u5143\u306b\u3042\u308b\u73fe\u884c\u306e\u8907\u5199\u5f0f\u7d0d\u4ed8\u66f8\u306f\u3001\u4ee4\u548c10\u5e749\u6708\u9803\u307e\u3067\u4f7f\u7528\u3067\u304d\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<h2>\u7d66\u4e0e\u8a08\u7b97\u306e\u57fa\u672c\u7684\u306a\u6d41\u308c\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u8a08\u7b97\u3068\u306f\u3001\u5f93\u696d\u54e1\u306b\u5b9f\u969b\u306b\u652f\u6255\u3046\u7d66\u4e0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u4e00\u9023\u306e\u6d41\u308c\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span>\u591a\u304f\u306e\u4f1a\u793e\u3067\u306f\u3001\u6708\u306b1\u56de\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u4f5c\u696d\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u7d66\u4e0e\u8a08\u7b97\u306e\u624b\u98063\u30b9\u30c6\u30c3\u30d7<\/strong><\/span><\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u7dcf\u652f\u7d66\u984d\u306e\u96c6\u8a08\uff08\u57fa\u672c\u7d66\uff0b\u6b8b\u696d\u4ee3\uff0b\u8af8\u624b\u5f53\uff09<\/li>\n<li>\u63a7\u9664\u984d\u306e\u8a08\u7b97\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\uff0b\u7a0e\u91d1\uff09<\/li>\n<li>\u5dee\u5f15\u7dcf\u652f\u7d66\u984d\u306e\u78ba\u5b9a\uff08\u652f\u7d66 \uff0d \u63a7\u9664\uff09<\/li>\n<\/ol>\n<\/div>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u8a08\u7b97\u5f0f\uff1a \u7dcf\u652f\u7d66\u984d\uff08A\uff09 \uff0d \u63a7\u9664\u984d\uff08B\uff09 \uff1d \u5dee\u5f15\u7dcf\u652f\u7d66\u984d\uff08\u624b\u53d6\u308a\uff09<\/strong><\/div>\n<p>\u5404\u7a2e\u63a7\u9664\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5065\u5eb7\u4fdd\u967a\u6599<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u6599<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1932\/\" data-internallinksmanager029f6b8e52c=\"513\" title=\"\u4ecb\u8b77\u4fdd\u967a\u6599\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u6599<\/li>\n<li>\u6240\u5f97\u7a0e<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/\" data-internallinksmanager029f6b8e52c=\"560\" title=\"\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\">\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8<\/a>\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7a0e\u91d1\u306a\u3069\u306e\u8a08\u7b97\u306f\u81ea\u52d5\u3067\u884c\u3063\u3066\u304f\u308c\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u7d66\u4e0e\u62c5\u5f53\u8005\u306f\u3001\u305d\u306e\u91d1\u984d\u304c\u5408\u3063\u3066\u3044\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u3001\u6b63\u3057\u3044\u77e5\u8b58\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u3057\u7d42\u308f\u3063\u305f\u3089\u3001\u632f\u8fbc\u306e\u624b\u7d9a\u304d\u3082\u696d\u52d9\u306e1\u3064\u3067\u3059\u3002\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3067\u91d1\u984d\u306e\u5165\u529b\u3092\u3057\u305f\u308a\u3001\u9280\u884c\u3078\u632f\u8fbc\u4f9d\u983c\u306e\u30c7\u30fc\u30bf\u3092\u9001\u4fe1\u3057\u305f\u308a\u3057\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u6c17\u3092\u4ed8\u3051\u305f\u3044\u3053\u3068\u306f\u3001\u652f\u7d66\u91d1\u984d\u306e\u30df\u30b9\u3084\u3001\u652f\u7d66\u306e\u9045\u308c\u3067\u3059\u3002\u5f93\u696d\u54e1\u306b\u8ff7\u60d1\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u671f\u9650\u3092\u5b88\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7d66\u4e0e\u8a08\u7b97\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u91d1\u306e\u7d0d\u4ed8\u3082\u884c\u3046\u305f\u3081\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u3092\u9593\u9055\u308f\u306a\u3044\u3088\u3046\u306b\u6c17\u3092\u4ed8\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u7d66\u4e0e\u8a08\u7b97\u306e\u5177\u4f53\u7684\u306a\u3084\u308a\u65b9\u306f\uff1f<\/h2>\n<p style=\"text-align: center;\"><strong>\u4ee4\u548c\u3007\u5e74\u3007\u6708\u5206 \u7d66\u4e0e\u660e\u7d30\u66f8<\/strong><\/p>\n<p style=\"text-align: right;\">\u25b3\u25b3 \u25b3\u25b3 <strong>\u6bbf<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5bfe\u8c61\u671f\u9593<\/td>\n<td style=\"text-align: left;\">\u81ea<\/td>\n<td style=\"text-align: right;\">8\u670821\u65e5<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><\/td>\n<td style=\"text-align: left;\">\u81f3<\/td>\n<td style=\"text-align: right;\">9\u670820\u65e5<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"text-align: left;\">\u51fa\u52e4\u65e5\u6570<\/td>\n<td style=\"text-align: right;\">22\u65e5<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"text-align: left;\">\u52b4\u50cd\u6642\u9593<\/td>\n<td style=\"text-align: right;\">170\u6642\u9593<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"text-align: left;\">\u6b8b\u696d\u6642\u9593<\/td>\n<td style=\"text-align: right;\">10\u6642\u9593<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\" style=\"text-align: left;\">\u652f\u7d66\u984d<\/td>\n<td style=\"text-align: left;\">\u57fa\u672c\u7d66<\/td>\n<td style=\"text-align: right;\">200,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6642\u9593\u5916\u624b\u5f53<\/td>\n<td style=\"text-align: right;\">14,706\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8ab2\u7a0e\u652f\u7d66\u984d<\/td>\n<td style=\"text-align: right;\">214,706\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a><\/td>\n<td style=\"text-align: right;\">15,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5408\u8a08<\/td>\n<td style=\"text-align: right;\">229,706\u5186<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\" style=\"text-align: left;\">\u652f\u7d66\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u96c7\u7528\u4fdd\u967a\u6599<\/td>\n<td style=\"text-align: right;\">1,263\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5065\u5eb7\u4fdd\u967a\u6599<\/td>\n<td style=\"text-align: right;\">10,901\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/td>\n<td style=\"text-align: right;\">20,130\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e<\/td>\n<td style=\"text-align: right;\">3,700\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4f4f\u6c11\u7a0e<\/td>\n<td style=\"text-align: right;\">5,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><\/td>\n<td style=\"text-align: left;\">\u5408\u8a08<\/td>\n<td style=\"text-align: right;\">40,994\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5dee\u5f15\u652f\u7d66\u984d<\/td>\n<td style=\"text-align: left;\"><\/td>\n<td style=\"text-align: right;\">188,712\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b40\u6b73\u672a\u6e80\u30fb\u6771\u4eac\u90fd\u306e\u5834\u5408\u3092\u60f3\u5b9a<\/p>\n<h3>1. \u52b4\u50cd\u6642\u9593\u3068\u6b8b\u696d\u4ee3\u3092\u96c6\u8a08\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52e4\u52d9\u8868\u3084\u30bf\u30a4\u30e0\u30ab\u30fc\u30c9\u304b\u3089\u52b4\u50cd\u6642\u9593\u3092\u96c6\u8a08\u3057\u3001\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593\uff081\u65e58\u6642\u9593\u30fb\u903140\u6642\u9593\uff09\u3092\u8d85\u3048\u305f\u5206\u306b\u3064\u3044\u3066\u5272\u5897\u8cc3\u91d1\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u9045\u523b\u3084\u65e9\u9000\u3001\u6b20\u52e4\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u306f\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u6e1b\u984d\u306e\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u57fa\u672c\u7d66\u3068\u6642\u9593\u5916\u52b4\u50cd\u306e\u624b\u5f53\u306e\u5408\u8a08\u304c\u3001\u8ab2\u7a0e\u306a\u3069\u306e\u8a08\u7b97\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u6b8b\u696d\u4ee3\uff08\u6642\u9593\u5916\u624b\u5f53\uff09\u306e\u8a08\u7b97\u3011<\/strong> \u5272\u5897\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u6cd5\u5f8b\u3067\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6642\u9593\u5916\u52b4\u50cd\uff08\u6b8b\u696d\uff09\uff1a<\/strong> 25%\u5897\u203b\u670860\u6642\u9593\u8d85\u90e8\u5206\u306f50\uff05<\/li>\n<li><strong>\u6df1\u591c\u52b4\u50cd\uff0822\u6642\u301c\u7fcc5\u6642\uff09\uff1a<\/strong> 25%\u5897<\/li>\n<li><strong>\u4f11\u65e5\u52b4\u50cd\uff08\u6cd5\u5b9a\u4f11\u65e5\uff09\uff1a<\/strong> 35%\u5897<\/li>\n<\/ul>\n<\/div>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u8a08\u7b97\u5f0f\uff1a1\u6642\u9593\u3042\u305f\u308a\u306e\u8cc3\u91d1\uff08\u6642\u7d66\uff09\u00d7 1.25\uff08\u5272\u5897\u7387\uff09\u00d7 \u6b8b\u696d\u6642\u9593<\/strong><\/div>\n<p>\u8a08\u7b97\u4f8b\uff08\u6708\u6240\u5b9a\u52b4\u50cd\u6642\u9593170\u6642\u9593\u306e\u5834\u5408\uff09<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\uff08200,000 \u00f7 170\uff09 \u00d7 1.25 \u00d7 10\u6642\u9593 \uff1d 14,706\u5186<\/strong><\/div>\n<p>\u203b\u5b9f\u969b\u306e\u6642\u9593\u5916\u624b\u5f53\u306e\u8a08\u7b97\u306f\u5404\u4f01\u696d\u306e\u7d66\u4e0e\u898f\u7a0b\u306e\u5b9a\u3081\u306b\u3088\u308a\u307e\u3059\u3002<\/p>\n<h3>2. \u5404\u7a2e\u624b\u5f53\u306e\u8a08\u7b97\u3068\u300c\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e\u300d\u306e\u4ed5\u5206\u3051<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u672c\u7d66\u4ee5\u5916\u306e\u624b\u5f53\u3092\u8a08\u7b97\u3057\u3001\u7a0e\u91d1\u304c\u304b\u304b\u308b\u3082\u306e\uff08\u8ab2\u7a0e\uff09\u3068\u304b\u304b\u3089\u306a\u3044\u3082\u306e\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\uff09\u3092\u4ed5\u5206\u3051\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8ab2\u7a0e\u5bfe\u8c61\uff1a<\/strong> \u57fa\u672c\u7d66\u3001\u6642\u9593\u5916\u624b\u5f53\u3001\u5bb6\u65cf\u624b\u5f53\u3001\u4f4f\u5b85\u624b\u5f53\u306a\u3069<\/li>\n<li><strong>\u975e\u8ab2\u7a0e\uff1a<\/strong> \u901a\u52e4\u624b\u5f53\uff08\u670815\u4e07\u5186\u307e\u3067\u306a\u3069\u9650\u5ea6\u984d\u3042\u308a\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u901a\u52e4\u624b\u5f53\u306f\u300c\u975e\u8ab2\u7a0e\u624b\u5f53\u300d\u306a\u306e\u306b\u5bfe\u3057\u3001\u5bb6\u65cf\u624b\u5f53\u3084\u4f4f\u5b85\u624b\u5f53\u306a\u3069\u306f\u300c\u8ab2\u7a0e\u624b\u5f53\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u901a\u52e4\u624b\u5f53\u306f\u3001\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u3067\u306f\u542b\u3080\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2057\/\" data-internallinksmanager029f6b8e52c=\"555\" title=\"\u6a19\u6e96\u5831\u916c\u6708\u984d\">\u6a19\u6e96\u5831\u916c\u6708\u984d<\/a>\uff09\u300d\u304c\u3001\u300c\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3067\u306f\u542b\u307e\u306a\u3044\uff08\u4e00\u5b9a\u984d\u307e\u3067\u975e\u8ab2\u7a0e\uff09\u300d\u3068\u3044\u3046\u9055\u3044\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u96fb\u8eca\u3084\u30d0\u30b9\u3060\u3051\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306f\u300115\u4e07\u5186\u307e\u3067\u304c\u975e\u8ab2\u7a0e\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"text-align: left;\">\u57fa\u672c\u7d66<\/th>\n<td style=\"text-align: right;\">200,000\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u6642\u9593\u5916\u624b\u5f53<\/th>\n<td style=\"text-align: right;\">14,706\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u901a\u52e4\u624b\u5f53<\/th>\n<td style=\"text-align: right;\">15,000\u5186\uff08\u975e\u8ab2\u7a0e\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u7dcf\u652f\u7d66\u984d<\/th>\n<td style=\"text-align: right;\">229,706\u5186<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u8ab2\u7a0e\u652f\u7d66\u984d<\/th>\n<td style=\"text-align: right;\">214,706\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3. \u63a7\u9664\u984d\uff08\u96c7\u7528\u4fdd\u967a\u6599\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff09\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7dcf\u652f\u7d66\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u300c\u4fdd\u967a\u6599\u300d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/b><\/span> \u8a08\u7b97\u6642\u306f\u3001\u901a\u52e4\u624b\u5f53\u3092\u542b\u3093\u3060\u7dcf\u652f\u7d66\u984d\u3092\u57fa\u6e96\u306b\u3059\u308b\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u4e3b\u306b\u96c7\u7528\u4fdd\u967a\u6599\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u3001\u4ecb\u8b77\u4fdd\u967a\u6599\u3067\u3059\u3002\u5404\u4fdd\u967a\u6599\u306f\u3001\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u5185\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u7b97\u51fa\u8868\u3092\u5143\u306b\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>(1) \u96c7\u7528\u4fdd\u967a\u6599\u306e\u7b97\u51fa<\/h4>\n<p>\u96c7\u7528\u4fdd\u967a\u6599\u306f\u3001\u7dcf\u652f\u7d66\u984d\uff08\u901a\u52e4\u624b\u5f53\u542b\u3080\uff09\u306b\u3001\u305d\u306e\u5e74\u5ea6\u306e\u300c\u96c7\u7528\u4fdd\u967a\u6599\u7387\u300d\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c7\u5e74\u5ea6\u306e\u4e00\u822c\u4e8b\u696d\u306e\u52b4\u50cd\u8005\u8ca0\u62c5\u7387\u306f5.5\/1000\uff080.55%\uff09\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u96c7\u7528\u4fdd\u967a\u6599\uff1a<\/strong>\u7dcf\u652f\u7d66\u984d\uff08\u8ab2\u7a0e\u652f\u7d66\u984d\uff0b\u975e\u8ab2\u7a0e\u901a\u52e4\u624b\u5f53\uff09\u00d7 0.0055<br \/>\n\u7dcf\u652f\u7d66\u984d 229,706\u5186 \u00d7 0.55% \uff1d 1,263\u5186\uff0850\u92ad\u4ee5\u4e0b\u5207\u308a\u6368\u3066\u3068\u3057\u3066\u8a08\u7b97\uff09<\/div>\n<h4>(2) \u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u7b97\u51fa<\/h4>\n<p>\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u306b\u5408\u308f\u305b\u3066\u5909\u52d5\u305b\u305a\u3001\u5e74\u306b1\u56de\u306e\u5b9a\u6642\u6c7a\u5b9a\u3067\u6c7a\u307e\u308b\u300c\u6a19\u6e96\u5831\u916c\u6708\u984d\u300d\u306b\u57fa\u3065\u3044\u305f\u7b49\u7d1a\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\uff08\u539f\u5247\u3068\u3057\u30664\u6708\u30fb5\u6708\u30fb6\u6708\u306e\u7d66\u4e0e\u306e\u5e73\u5747\u984d\u306b\u57fa\u3065\u304f\uff09<\/p>\n<p>\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\uff08\u5354\u4f1a\u3051\u3093\u307d\uff09\u306e\u5834\u5408\u306f\u3001\u90fd\u9053\u5e9c\u770c\u3054\u3068\u306b\u4fdd\u967a\u6599\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u6a19\u6e96\u5831\u916c\u306b\u4fdd\u967a\u6599\u7387\u3092\u639b\u3051\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306b\u3064\u3044\u3066.png\" alt=\"\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306b\u3064\u3044\u3066\" width=\"512\" height=\"333\" class=\"aligncenter size-full wp-image-110709\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306b\u3064\u3044\u3066.png 512w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306b\u3064\u3044\u3066-300x195.png 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000108634.html\" target=\"_blank\" rel=\"noopener\">\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306b\u3064\u3044\u3066\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<p>\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u6771\u4eac\u90fd\u3068\u3059\u308b\u3068\u3001\u6a19\u6e96\u7684\u306a\u6708\u984d\u5831\u916c\u304c22\u4e07\u5186\u3068\u306a\u308b\u305f\u3081\u300118\uff0815\uff09\u7b49\u7d1a\u306e\u884c\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u5f93\u696d\u54e1\u8ca0\u62c5\u306f\u6298\u534a\uff081\/2\u76f8\u5f53\u984d\uff09\u306e\u5217\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u5065\u5eb7\u4fdd\u967a\u6599\uff1a<\/strong>\u6a19\u6e96\u5831\u916c\u6708\u984d \u00d7 \u5065\u5eb7\u4fdd\u967a\u6599\u7387 \u00f7 2\uff08\u6298\u534a\uff09<br \/>\n\u6a19\u6e96\u5831\u916c\u6708\u984d 220,000\u5186 \u00d7 9.91% \u00f7 2 \uff1d 10,901\u5186\uff08\u6771\u4eac\u30fb40\u6b73\u672a\u6e80\u30fb\u4ecb\u8b77\u306a\u3057\uff09<\/div>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff1a<\/strong>\u6a19\u6e96\u5831\u916c\u6708\u984d \u00d7 \u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u7387 \u00f7 2\uff08\u6298\u534a\uff09<br \/>\n\u6a19\u6e96\u5831\u916c\u6708\u984d 220,000\u5186 \u00d7 18.3% \u00f7 2 \uff1d 20,130\u5186<\/div>\n<p><strong>\u4ecb\u8b77\u4fdd\u967a\u6599\uff1a<\/strong>40\u6b73\u672a\u6e80\u306e\u305f\u3081 0\u5186<\/p>\n<h3>4. \u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u7a0e\u91d1\u306e\u8a08\u7b97\u306f\u300c\u901a\u52e4\u624b\u5f53\uff08\u975e\u8ab2\u7a0e\u5206\uff09\u300d\u3092\u542b\u307e\u306a\u3044\u91d1\u984d\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<h4>(1) \u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7b97\u51fa<\/h4>\n<p>\u300c\u8ab2\u7a0e\u5bfe\u8c61\u984d\u300d\u3092\u7b97\u51fa\u3057\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u306b\u5f53\u3066\u306f\u3081\u3001\u6240\u5f97\u7a0e\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u4ee4\u548c8\u5e74\u5206-\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868.png\" alt=\"\u4ee4\u548c8\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\" width=\"1012\" height=\"595\" class=\"aligncenter size-full wp-image-110708\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u4ee4\u548c8\u5e74\u5206-\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868.png 1012w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u4ee4\u548c8\u5e74\u5206-\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868-300x176.png 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u4ee4\u548c8\u5e74\u5206-\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868-768x452.png 768w\" sizes=\"auto, (max-width: 1012px) 100vw, 1012px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><strong>\u8a08\u7b97\u4f8b\uff09<\/strong><\/p>\n<p><strong>\u2460<\/strong> <strong>\u8ab2\u7a0e\u7d66\u4e0e\u984d\u3092\u51fa\u3059<\/strong><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u8ab2\u7a0e\u652f\u7d66\u984d\uff08214,706\u5186\uff09 \uff0d \u793e\u4f1a\u4fdd\u967a\u6599\u7b49\uff0832,294\u5186\uff09 \uff1d 182,412\u5186<\/strong><\/div>\n<p><strong>\u2461 \u7a0e\u984d\u8868\u306b\u5f53\u3066\u306f\u3081\u308b<\/strong><\/p>\n<p>\u300c\u305d\u306e\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u300d\u306e\u5217\u3067\u300c181,000\u5186\u4ee5\u4e0a 183,000\u5186\u672a\u6e80\u300d\u306e\u884c\u3092\u63a2\u3057\u307e\u3059\u3002\u300c\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u300d\u304c0\u4eba\u306e\u5217\u3092\u898b\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u984d\uff1a3,700\u5186<\/p>\n<p>\u6276\u990a\u89aa\u65cf\u304c1\u4eba\u306e\u5834\u5408\u306f\u30012,080\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(2) \u4f4f\u6c11\u7a0e\u306e\u7b97\u51fa<\/h4>\n<p>\u4f4f\u6c11\u7a0e\u306f\u3001\u5e02\u533a\u753a\u6751\u304b\u3089\u4f1a\u793e\u306b\u5c4a\u304f\u300c\u4f4f\u6c11\u7a0e\u6c7a\u5b9a\u901a\u77e5\u66f8\u300d\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u63a7\u9664\u3057\u307e\u3059\u3002\u8a08\u7b97\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002 \u3053\u3053\u3067\u306f\u4f8b\u3068\u3057\u3066 <strong>5,000\u5186<\/strong> \u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u984d\u306b\u3001\u7a0e\u7387\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u306f\u7d2f\u9032\u8ab2\u7a0e\u3067\u3042\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u984d\u304c\u591a\u304f\u306a\u308b\u306b\u3064\u308c\u3066\u7a0e\u7387\u304c\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>5. \u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6700\u521d\u306e\u652f\u7d66\u984d\u3088\u308a\u3001\u652f\u7d66\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u624b\u53d6\u308a\u652f\u7d66\u984d\u304c\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h2>\u8cde\u4e0e\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u306b\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\u304b\u3089\u5fb4\u53ce\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306f\u3001\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\u3092\u7528\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u524d\u6708\u306e\u7d66\u4e0e\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u5dee\u3057\u5f15\u304f<\/li>\n<li>\u7b97\u51fa\u7387\u306e\u8868\u304b\u3089\u7a0e\u7387\u3092\u6c42\u3081\u308b<\/li>\n<li>\u8cde\u4e0e\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u3001\u7a0e\u7387\u3092\u304b\u3051\u308b<\/li>\n<\/ol>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c-7-\u5e74\u5206\uff09_01.png\" alt=\"\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c 7 \u5e74\u5206\uff09_01\" width=\"729\" height=\"644\" class=\"aligncenter size-full wp-image-110707\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c-7-\u5e74\u5206\uff09_01.png 729w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c-7-\u5e74\u5206\uff09_01-300x265.png 300w\" sizes=\"auto, (max-width: 729px) 100vw, 729px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c-7-\u5e74\u5206\uff09_02.png\" alt=\"\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c 7 \u5e74\u5206\uff09_02\" width=\"738\" height=\"577\" class=\"aligncenter size-full wp-image-110706\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c-7-\u5e74\u5206\uff09_02.png 738w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2026\/01\/\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c-7-\u5e74\u5206\uff09_02-300x235.png 300w\" sizes=\"auto, (max-width: 738px) 100vw, 738px\" \/><\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2024\/data\/15-16.pdf\" target=\"_blank\" rel=\"noopener\">\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee4\u548c 7 \u5e74\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u9000\u8077\u91d1\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u306b\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ab2\u7a0e\u3055\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/\" data-internallinksmanager029f6b8e52c=\"542\" title=\"\u9000\u8077\u6240\u5f97\">\u9000\u8077\u6240\u5f97<\/a>\u306e\u91d1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\uff08\u53ce\u5165\u91d1\u984d\uff08\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u524d\u306e\u91d1\u984d\uff09\uff0d\u9000\u8077<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u984d\uff09\u00d71\/2 \uff1d \u9000\u8077\u6240\u5f97\u306e\u91d1\u984d<\/strong><\/div>\n<h4>&lt;\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b&gt;<\/h4>\n<p>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d<\/p>\n<table>\n<thead>\n<tr>\n<th>\u52e4\u7d9a\u5e74\u6570<\/th>\n<th>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">20\u5e74\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">40\u4e07\u5186\u00d7\u52e4\u7d9a\u5e74\u6570<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">20\u5e74\u8d85<\/td>\n<td style=\"text-align: left;\">800\u4e07\u5186\uff0b70\u4e07\u5186\u00d7\uff08\u52e4\u7d9a\u5e74\u6570\uff0d20\u5e74\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u308b<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u7a0e\u7387<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">1,000\u5186\u304b\u30891,949,000\u5186\u307e\u3067<\/td>\n<td>5\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">1,950,000\u5186\u304b\u30893,299,000\u5186\u307e\u3067<\/td>\n<td>10\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">3,300,000\u5186\u304b\u30896,949,000\u5186\u307e\u3067<\/td>\n<td>20\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">6,950,000\u5186\u304b\u30898,999,000\u5186\u307e\u3067<\/td>\n<td>23\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">9,000,000\u5186\u304b\u308917,999,000\u5186\u307e\u3067<\/td>\n<td>33\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">18,000,000\u5186\u304b\u308939,999,000\u5186\u307e\u3067<\/td>\n<td>40\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,000,000\u5186\u4ee5\u4e0a<\/td>\n<td>45\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u7a0e\u7387<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">1,000\u5186\u304b\u30891,949,000\u5186\u307e\u3067<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">1,950,000\u5186\u304b\u30893,299,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: right;\">97,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">3,300,000\u5186\u304b\u30896,949,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: right;\">427,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">6,950,000\u5186\u304b\u30898,999,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: right;\">636,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">9,000,000\u5186\u304b\u308917,999,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: right;\">1,536,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">18,000,000\u5186\u304b\u308939,999,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: right;\">2,796,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,000,000\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: right;\">4,796,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u30d1\u30fc\u30c8\u306e\u7d66\u4e0e\u8a08\u7b97\u306e\u3084\u308a\u65b9\u3084\u6d41\u308c<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d5\u30eb\u30bf\u30a4\u30e0\u306e\u6b63\u793e\u54e1\u3068\u9055\u3044\u3001\u30d1\u30fc\u30c8\u306e\u7d66\u4e0e\u306f\u4e00\u822c\u7684\u306b<strong>\u52b4\u50cd\u6642\u9593\u00d7\u6642\u7d66<\/strong>\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u30d1\u30fc\u30c8\u3067\u3082\u6708\u7d66\u5236\u306e\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-internallinksmanager029f6b8e52c=\"523\" title=\"\u4ea4\u901a\u8cbb\">\u4ea4\u901a\u8cbb<\/a>\u3084\u5404\u7a2e\u624b\u5f53\u3082\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u30d1\u30fc\u30c8\u3060\u304b\u3089\u95a2\u4fc2\u306a\u3044\u3068\u601d\u308f\u306a\u3044\u3088\u3046\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6b8b\u696d\u4ee3\u306a\u3069\u624b\u5f53\u3082\u6b63\u793e\u54e1\u3068\u5909\u308f\u3089\u305a\u652f\u7d66\u3055\u308c\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u96c7\u7528\u4fdd\u967a\u306e\u652f\u6255\u3044\u3084\u3001\u5404\u7a2e\u7a0e\u91d1\u306e\u63a7\u9664\u3082\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4ee5\u4e0b\u306b\u30d1\u30fc\u30c8\u306e\u7d66\u4e0e\u8a08\u7b97\u306e\u3084\u308a\u65b9\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u52b4\u50cd\u6642\u9593\u00d7\u6642\u7d66\u3067\u8a08\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d1\u30fc\u30c8\u306f\u6642\u7d66\u5236\u304c\u591a\u3044\u305f\u3081\u3001\u52b4\u50cd\u6642\u9593\u306b\u6642\u7d66\u3092\u639b\u3051\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u6642\u7d661,500\u5186\u30675\u6642\u9593\u50cd\u3044\u305f\u5834\u5408\u306f\u300c1,500\u5186\u00d75\u6642\u9593\uff1d7,500\u5186\u300d\u304c\u65e5\u7d66\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u30015\u6642\u9593\u306e\u52b4\u50cd\u6642\u9593\u306e\u5951\u7d04\u30675\u6642\u959330\u5206\u50cd\u3044\u305f\u5834\u5408\u300130\u5206\u3082\u8a08\u7b97\u3057\u307e\u3059\u3002\u6642\u7d66\u8a08\u7b97\u3060\u304b\u3089\u3068\u3044\u3063\u306630\u5206\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u3067\u8a08\u7b97\u3059\u308b\u306e\u306f\u300c\u8cc3\u91d1\u5168\u984d\u652f\u6255\u3044\u306e\u539f\u5247\u300d\u306e\u9055\u53cd\u3067\u3059\u3002\u7279\u4f8b\u3068\u3057\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/49964\/\" data-internallinksmanager029f6b8e52c=\"516\" title=\"\u4f11\u65e5\u51fa\u52e4\">\u4f11\u65e5\u51fa\u52e4<\/a>\u3084\u6642\u9593\u5916\u52b4\u50cd\u3001\u6df1\u591c\u52b4\u50cd\u306b\u3064\u3044\u3066\u306f\u7aef\u6570\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u52b4\u50cd\u6642\u9593\u5185\u3067\u3042\u308c\u3070\u30011\u5206\u5358\u4f4d\u3067\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4ea4\u901a\u8cbb\u3084\u696d\u52d9\u624b\u5f53\u306a\u3069\u304c\u652f\u6255\u308f\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d1\u30fc\u30c8\u3067\u3082\u3001\u6b63\u793e\u54e1\u3068\u5909\u308f\u3089\u305a\u4ea4\u901a\u8cbb\u306f\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/b><\/span>\u81ea\u5b85\u304b\u3089\u8077\u5834\u307e\u3067\u306e\u8ddd\u96e2\u306b\u5fdc\u3058\u3066\u652f\u7d66\u3055\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u6276\u990a\u624b\u5f53\u3084\u696d\u52d9\u624b\u5f53\u306a\u3069\u306f\u4f1a\u793e\u306b\u3088\u3063\u3066\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u914d\u5076\u8005\u304c\u6276\u990a\u624b\u5f53\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e8c\u91cd\u3067\u652f\u6255\u3044\u306f\u901a\u5e38\u3067\u304d\u306a\u3044\u305f\u3081\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><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\u5b9a\u306b\u30d1\u30fc\u30c8\u306e\u5834\u5408\u306e\u624b\u5f53\u652f\u7d66\u306b\u3064\u3044\u3066\u66f8\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u652f\u7d66\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u30d1\u30fc\u30c8\u3060\u304b\u3089\u624b\u5f53\u306f\u306a\u3044\u3068\u6c7a\u3081\u3064\u3051\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7d66\u4e0e\u306b\u53cd\u6620\u3059\u3079\u304d\u8af8\u624b\u5f53\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d1\u30fc\u30c8\u3067\u50cd\u304f\u5f93\u696d\u54e1\u306f\u3001\u6b63\u793e\u54e1\u3068\u5909\u308f\u3089\u305a\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u6642\u9593\u306b\u52e4\u52d9\u3057\u3066\u3044\u308c\u3070\u624b\u5f53\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6642\u9593\u5916\u52b4\u50cd<\/li>\n<li>\u6df1\u591c\u624b\u5f53<\/li>\n<li>\u4f11\u65e5\u51fa\u52e4\u624b\u5f53<\/li>\n<\/ul>\n<\/div>\n<p>\u6642\u9593\u5916\u52b4\u50cd\u306f25\uff05\uff0860\u6642\u9593\u8d85\u90e8\u520650\uff05\uff09\u3001\u6df1\u591c\u624b\u5f53\u306f25\uff05\u3001\u4f11\u65e5\u51fa\u52e4\u624b\u5f53\u306f35\uff05\u3068\u5272\u5897\u306b\u6c7a\u307e\u308a\u304c\u3042\u308b\u305f\u3081\u3001\u8a72\u5f53\u3059\u308b\u6642\u9593\u3092\u78ba\u8a8d\u3057\u3066\u3001\u624b\u5f53\u3092\u652f\u7d66\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u96c7\u7528\u4fdd\u967a\u306a\u3069\u63a7\u9664\u3092\u884c\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d1\u30fc\u30c8\u3060\u304b\u3089\u3068\u3044\u3063\u3066\u300c\u5404\u7a2e\u4fdd\u967a\u306f\u95a2\u4fc2\u306a\u3044\u304b\u3089\u63a7\u9664\u3057\u306a\u3044\u300d\u3068\u3044\u3046\u306e\u306f\u9593\u9055\u3044\u3067\u3059\u3002<\/b><\/span>\u30d1\u30fc\u30c8\u306f5\u6642\u9593\u672a\u6e80\u306a\u3069\u3001\u77ed\u6642\u9593\u52e4\u52d9\u306e\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u96c7\u7528\u4fdd\u967a\u307e\u305f\u306f\u793e\u4f1a\u4fdd\u967a\u306b\u5165\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7a0e\u91d1\u3084\u4fdd\u967a\u6599\u3092\u652f\u6255\u308f\u306a\u304f\u3066\u3044\u3044\u3088\u3046\u306b\u3001\u6276\u990a\u306e\u7bc4\u56f2\u5185\u3067\u50cd\u304f\u30d1\u30fc\u30c8\u3082\u3044\u308b\u305f\u3081\u3001\u63a7\u9664\u3059\u308b\u306e\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7d66\u4e0e\u8a08\u7b97\u306e\u8a18\u9332\u306f\u8cc3\u91d1\u53f0\u5e33\u306b\u8a18\u8f09\u3057\u4fdd\u5b58\u3059\u308b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u8a08\u7b97\u306e\u8a18\u9332\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50061\/\" data-internallinksmanager029f6b8e52c=\"544\" title=\"\u8cc3\u91d1\u53f0\u5e33\">\u8cc3\u91d1\u53f0\u5e33<\/a>\u306b\u8a18\u8f09\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u5404\u6708\u306e\u7d66\u4e0e\u8a08\u7b97\u5c65\u6b74\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3084\u5404\u7a2e\u624b\u7d9a\u304d\u3092\u884c\u3046\u969b\u306b\u5fc5\u8981\u306a\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d66\u4e0e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u66f8\u985e\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u8cc3\u91d1\u53f0\u5e33\u3067\u3042\u308c\u30705\u5e74\u9593\uff08\u5f53\u5206\u306e\u9593\u306f3\u5e74\u9593\uff09\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f7\u5e74\u9593\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\u3067\u3059\u3002\u7d66\u4e0e\u8a08\u7b97\u304c\u7d42\u308f\u308c\u3070\u4f5c\u696d\u7d42\u4e86\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5404\u7a2e\u66f8\u985e\u3092\u9069\u5207\u306b\u7ba1\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u5fc3\u639b\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8cc3\u91d1\u53f0\u5e33\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc3\u91d1\u53f0\u5e33\u306b\u8a18\u8f09\u3059\u308b\u969b\u306f\u3001\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u5229\u7528\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/b><\/span>\u66f8\u5f0f\u304c\u30d0\u30e9\u30d0\u30e9\u3060\u3068\u7ba1\u7406\u3059\u308b\u969b\u306b\u56f0\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u8cc3\u91d1\u53f0\u5e33\u306e\u66f8\u304d\u65b9\u3084\u8a18\u8f09\u4e8b\u9805\u3001\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\u25b6<a href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/1788\/?provider=pa_basic&amp;provider_info=cv.2834.part.template\" target=\"_blank\" rel=\"noopener\">\u8cc3\u91d1\u53f0\u5e33\uff08\u30a8\u30af\u30bb\u30eb\uff09\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a><\/div>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50061\/\" data-lkc-id=\"291\" 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\">\u8cc3\u91d1\u53f0\u5e33\u3068\u306f\uff1f\u7121\u6599\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u30fb\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u3082\u3068\u306b\u66f8\u304d\u65b9\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u8cc3\u91d1\u53f0\u5e33\u3068\u306f\u3001\u4f01\u696d\u306b\u4f5c\u6210\u3068\u4fdd\u5b58\u304c\u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u6cd5\u5b9a\u5e33\u7c3f\u306e\u4e00\u3064\u3067\u3059\u3002\u5f93\u696d\u54e1\u3078\u306e\u7d66\u4e0e\u652f\u6255\u3044\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u52b4\u50cd\u65e5\u6570\u3084\u7d66\u4e0e\u60c5\u5831\u306a\u3069\u3092\u8a18\u9332\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u300c\u7d66\u4e0e\u660e\u7d30\u3068\u306e\u9055\u3044\u306f\u4f55\u304b\u300d\u300c\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u5bfe\u8c61\u306b\u306a\u308b\u306e\u304b\u300d\u300c\u3082\u3057\u4f5c\u6210\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3089\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u300d\u306a\u3069\u3001\u5b9f\u52d9\u4e0a\u306e\u7591\u554f\u3092\u6301\u3064\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8cc3\u91d1\u53f0\u5e33\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u3092\u898b\u672c\u3068\u5171\u306b\u89e3\u8aac\u3057\u3001\u3059\u3050\u306b\u4f7f\u3048\u308b\u7121\u6599\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3082\u63d0\u4f9b\u3057\u307e\u3059\u3002\u4f5c\u6210\u30fb\u4fdd\u5b58\u306e\u7fa9\u52d9\u304b\u3089\u3001\u306a\u3044\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\u3001\u7f70\u5247\u307e\u3067\u3001\u8cc3\u91d1\u53f0\u5e33\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u7d66\u4e0e\u8a08\u7b97\u3092\u884c\u3046\u969b\u306e5\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u8a08\u7b97\u306e\u5b9f\u52d9\u306b\u304a\u3044\u3066\u3001\u8a08\u7b97\u5f0f\u4ee5\u5916\u306b\u3082\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4ee5\u4e0b\u306e5\u3064\u306f\u57fa\u672c\u4e2d\u306e\u57fa\u672c\u3067\u3059\u306e\u3067\u3001\u5fc5\u305a\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1. \u8cc3\u91d1\u652f\u6255\u306e5\u539f\u5247\u3092\u5b88\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u3088\u308a\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3044\u306b\u306f\u4ee5\u4e0b\u306e5\u3064\u306e\u539f\u5247\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u901a\u8ca8\u6255\u3044\u306e\u539f\u5247\uff1a<\/strong> \u73fe\u91d1\u307e\u305f\u306f\u9280\u884c\u632f\u8fbc\uff08\u540c\u610f\u304c\u5fc5\u8981\uff09\u3067\u652f\u6255\u3046\u3002\u73fe\u7269\u652f\u7d66\u306f\u539f\u5247\u7981\u6b62\u3002<\/li>\n<li><strong>\u76f4\u63a5\u6255\u3044\u306e\u539f\u5247\uff1a<\/strong> \u5f93\u696d\u54e1\u672c\u4eba\u306b\u76f4\u63a5\u652f\u6255\u3046\u3002\u4ee3\u7406\u4eba\u3078\u306e\u652f\u6255\u3044\u306f\u4e0d\u53ef\u3002<\/li>\n<li><strong>\u5168\u984d\u6255\u3044\u306e\u539f\u5247\uff1a<\/strong> \u7a0e\u91d1\u3084\u4fdd\u967a\u6599\u306a\u3069\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u305f\u3082\u306e\u4ee5\u5916\u3092\u52dd\u624b\u306b\u5929\u5f15\u304d\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/li>\n<li><strong>\u6bce\u67081\u56de\u4ee5\u4e0a\u6255\u3044\u306e\u539f\u5247\uff1a<\/strong> \u6700\u4f4e\u3067\u3082\u6708\u306b1\u56de\u306f\u652f\u6255\u3046\u3002<\/li>\n<li><strong>\u4e00\u5b9a\u671f\u65e5\u6255\u3044\u306e\u539f\u5247\uff1a<\/strong> \u300c\u6bce\u670825\u65e5\u300d\u306a\u3069\u7279\u5b9a\u306e\u65e5\u3092\u5b9a\u3081\u3066\u652f\u6255\u3046\u3002<\/li>\n<\/ol>\n<\/div>\n<h3>2. \u5730\u57df\u306e\u6700\u4f4e\u8cc3\u91d1\u30eb\u30fc\u30eb\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6642\u7d66\u5236\u306e\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306f\u3082\u3061\u308d\u3093\u3001\u6708\u7d66\u5236\u306e\u6b63\u793e\u54e1\u3067\u3042\u3063\u3066\u3082\u3001\u6642\u7d66\u63db\u7b97\u3057\u305f\u91d1\u984d\u304c\u300c\u5730\u57df\u5225\u6700\u4f4e\u8cc3\u91d1\u300d\u3092\u4e0b\u56de\u3063\u3066\u3044\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u6700\u4f4e\u8cc3\u91d1\u306f\u6bce\u5e7410\u6708\u9803\u306b\u6539\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u6700\u65b0\u306e\u60c5\u5831\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3. \u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u8981\u4ef6\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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