{"id":39337,"date":"2019-07-26T10:28:21","date_gmt":"2019-07-26T01:28:21","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=39337"},"modified":"2026-10-05T14:31:51","modified_gmt":"2026-10-05T05:31:51","slug":"%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e%e7%a8%8e%e9%a1%8d%e8%a1%a8%e3%81%ae%e8%a6%8b%e6%96%b9%e3%82%92%e8%a7%a3%e8%aa%ac%ef%bc%81%e4%bc%9a%e7%a4%be%e5%93%a1%e3%81%a8%e5%80%8b%e4%ba%ba%e4%ba%8b%e6%a5%ad","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/39337\/","title":{"rendered":"\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u898b\u65b9\u3068\u306f\uff1f\u4f1a\u793e\u54e1\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u6b63\u3057\u3044\u898b\u65b9\u306f\uff1f<\/div>\n<p><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u984d\u3068\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u3092\u7a0e\u984d\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u6c42\u3081\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u7532\u6b04\u30fb\u4e59\u6b04\u306f\u7533\u544a\u66f8\u306e\u63d0\u51fa\u6709\u7121\u3067\u6c7a\u307e\u308b<\/li>\n<li>\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u7a0e\u984d\u8868\u306e\u5185\u5bb9\u304c\u5909\u66f4\u3055\u308c\u305f<\/li>\n<li>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u53d7\u3051\u53d6\u308b\u4e00\u5b9a\u306e\u5831\u916c\u30fb\u6599\u91d1\u306b\u306f\u3001\u539f\u524710.21\uff05\u306e\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981<\/li>\n<\/ul>\n<p>Q. \u4ee4\u548c8\u5e74\u5206\u3067\u4f55\u304c\u5909\u308f\u3063\u305f\uff1f<\/p>\n<p>A. \u6276\u990a\u89aa\u65cf\u7b49\u306e\u7b97\u5b9a\u65b9\u6cd5\u304c\u898b\u76f4\u3055\u308c\u3001\u6e90\u6cc9\u5fb4\u53ce\u4e0d\u8981\u3068\u306a\u308b\u7d66\u4e0e\u306e\u30e9\u30a4\u30f3\u304c88,000\u5186\u672a\u6e80\u304b\u3089105,000\u5186\u672a\u6e80\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<p>\u4f1a\u793e\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u6bce\u6708\u5929\u5f15\u304d\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3092\u4f7f\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u898b\u65b9\u3084\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u6c42\u3081\u65b9\u3092\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u6700\u65b0\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u4f1a\u793e\u54e1\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n<div id=\"post-below-intro\"><\/div><h2>\u4f1a\u793e\u54e1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u898b\u65b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u4f1a\u793e\u54e1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u3001\u7d66\u4e0e\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3068\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u3092\u3001\u56fd\u7a0e\u5e81\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u6c42\u3081\u307e\u3059\u3002<\/strong><\/span>\u4f1a\u793e\u306f\u5f93\u696d\u54e1\u3092\u96c7\u3046\u9650\u308a\u300c\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u300d\u3068\u306a\u308a\u3001\u6240\u5f97\u7a0e\u3092\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3066\u56fd\u306b\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002<\/p>\n<p>\u901a\u5e38\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f1\u5e74\u9593\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u52e4\u52d9\u5148\u4ee5\u5916\u306e\u53ce\u5165\u304c\u306a\u3044\u4f1a\u793e\u54e1\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u5b8c\u7d50\u3059\u308b\u305f\u3081\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306e\u7532\u6b04\u30fb\u4e59\u6b04\u30fb\u4e19\u6b04\u306e\u4f7f\u3044\u5206\u3051<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u6708\u7d66\u3084\u534a\u6708\u7d66\u306a\u3069\u306e\u7d66\u4e0e\u306f\u6708\u984d\u8868\u306e\u7532\u6b04\u30fb\u4e59\u6b04\u3001\u65e5\u7d66\u3084\u9031\u7d66\u306e\u7d66\u4e0e\u306f\u65e5\u984d\u8868\u306e\u7532\u6b04\u30fb\u4e59\u6b04\u3092\u4f7f\u3044\u3001\u65e5\u96c7\u8cc3\u91d1\u306f\u4e19\u6b04\u3067\u6e90\u6cc9\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/strong><\/span>\u3069\u306e\u8868\u3092\u4f7f\u3046\u304b\u306f\u7d66\u4e0e\u306e\u652f\u7d66\u65b9\u6cd5\u3001\u3069\u306e\u6b04\u3092\u4f7f\u3046\u304b\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u6709\u7121\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u66f8\u3092\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u4eba\u306f\u7532\u6b04\u3001\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u4eba\u306f\u4e59\u6b04\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4e59\u6b04\u306f\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306b\u5fdc\u3058\u3066\u7a0e\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u3001\u540c\u3058\u7d66\u4e0e\u984d\u3067\u3042\u308c\u3070\u7532\u6b04\u3088\u308a\u3082\u7a0e\u984d\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u3010\u8a08\u7b97\u4f8b\u3011\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c30\u4e07\u5186\u30fb\u6276\u990a\u89aa\u65cf\u7b491\u4eba\u306e\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u4ee4\u548c8\u5e74\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3067\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u304c30\u4e07\u5186\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u304c1\u4eba\u306e\u4f1a\u793e\u54e1\u306e\u7532\u6b04\u7a0e\u984d\u306f6,320\u5186\u3067\u3059\u3002<\/strong><\/span>\u56fd\u7a0e\u5e81\u300c\u4ee4\u548c8\u5e74\u5206 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u306e\u6708\u984d\u8868\u3067\u3001299,000\u5186\u4ee5\u4e0a302,000\u5186\u672a\u6e80\u306e\u884c\u3068\u300c1\u4eba\u300d\u306e\u5217\u304c\u4ea4\u308f\u308b\u91d1\u984d\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u6761\u4ef6\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u4f1a\u793e\u54e1<\/li>\n<li>\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306f1\u4eba<\/li>\n<li>\u305d\u306e\u6708\uff081\u56de\u652f\u7d66\uff09\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u984d\u304c30\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u6761\u4ef6\u3067\u6708\u984d\u8868\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u7532\u6b04\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\uff09\u306e\u7a0e\u984d\u306f6,320\u5186\u3067\u3059\u3002\u4e59\u6b04\uff08\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff09\u306f\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306b\u95a2\u4fc2\u306a\u304f\u4e00\u5f8b53,600\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 45.8%\">\n<col style=\"width: 10.6%\">\n<col style=\"width: 10.6%\">\n<col style=\"width: 10.6%\">\n<col style=\"width: 10.6%\">\n<col style=\"width: 11.8%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u305d\u306e\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u7532\u6b040\u4eba<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u7532\u6b041\u4eba<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u7532\u6b042\u4eba<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u7532\u6b043\u4eba<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u4e59\u6b04<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">299,000\u5186\u4ee5\u4e0a 302,000\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left\">7,930\u5186<\/td>\n<td style=\"text-align: left\">6,320\u5186<\/td>\n<td style=\"text-align: left\">4,700\u5186<\/td>\n<td style=\"text-align: left\">3,080\u5186<\/td>\n<td style=\"text-align: left\">53,600\u5186<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5206 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style=\"background-color: 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