{"id":50502,"date":"2021-12-16T14:51:47","date_gmt":"2021-12-16T05:51:47","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=50502"},"modified":"2026-03-31T17:03:05","modified_gmt":"2026-03-31T08:03:05","slug":"%e4%b8%ad%e5%b0%8f%e4%bc%81%e6%a5%ad%e3%81%ae%e5%b9%b3%e5%9d%87%e5%b9%b4%e5%8f%8e%e3%81%af%ef%bc%9f%e7%8f%be%e5%9c%a8%e3%81%ae%e7%8a%b6%e6%b3%81%e3%81%a8%e4%bb%8a%e5%be%8c%e3%81%ae%e5%b1%95%e6%9c%9b","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/50502\/","title":{"rendered":"\u4e2d\u5c0f\u4f01\u696d\u306e\u5e73\u5747\u5e74\u53ce\u306f\uff1f\u73fe\u5728\u306e\u72b6\u6cc1\u3068\u4eca\u5f8c\u306e\u5c55\u671b"},"content":{"rendered":"<p>\u65e5\u672c\u306e\u7d4c\u6e08\u3092\u652f\u3048\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u5e73\u5747\u5e74\u53ce\u306f\u3069\u308c\u304f\u3089\u3044\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u7d71\u8a08\u30c7\u30fc\u30bf\u304b\u3089\u305d\u306e\u6570\u5024\u3092\u5272\u308a\u51fa\u3059\u3068\u3068\u3082\u306b\u3001\u4eca\u5f8c\u7d4c\u55b6\u8005\u304c\u5f93\u696d\u54e1\u306e\u8cc3\u91d1\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u3079\u304d\u304b\u3092\u8003\u3048\u307e\u3059\u3002<br \/>\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\/8011\/?provider=pa_basic&provider_info=cv.50502.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\/07\/minibook_a_quick_summary_of_average_annual_income_for_small_and_mediumsized_enterprises.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>\u4e2d\u5c0f\u4f01\u696d\u306e\u5e73\u5747\u5e74\u53ce \u7c21\u5358\u307e\u3068\u3081<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u4e2d\u5c0f\u4f01\u696d \u5e73\u5747\u5e74\u53ce\u300d\u300c\u5e73\u5747\u5e74\u53ce \u4e2d\u5c0f\u300d\u306a\u3069\u3067\u691c\u7d22\u3055\u308c\u305f\u65b9\u5411\u3051\u306b\u3001\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\u3054\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><\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u4e2d\u5c0f\u4f01\u696d\u306e\u5e73\u5747\u5e74\u53ce\u306e\u73fe\u5728\u306e\u72b6\u6cc1<\/h2>\n<h3>\u4e2d\u5c0f\u4f01\u696d\u306e\u5e73\u5747\u5e74\u53ce\u3068\u3001\u5927\u4f01\u696d\u306e\u5e73\u5747\u5e74\u53ce<\/h3>\n<p>\u539a\u751f\u52b4\u50cd\u7701\u306e\u300c<a href=\"http:\/\/www.mhlw.go.jp\/toukei\/itiran\/roudou\/chingin\/kouzou\/z2014\/dl\/14.pdf\" target=\"_blank\" rel=\"nofollow noopener\">\u5e73\u621026\u5e74\u8cc3\u91d1\u69cb\u9020\u57fa\u672c\u7d71\u8a08\u8abf\u67fb\u306e\u6982\u6cc1<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u8cc3\u91d1\u69cb\u9020\u57fa\u672c\u7d71\u8a08\uff09\u306b\u3088\u308b\u3068<strong>\u5927\u4f01\u696d\u306e\u7537\u6027\u306e\u5e73\u5747\u8cc3\u91d1\u304c38\u4e071,900\u5186\u3067\u3001\u4e2d\u4f01\u696d\u304c31\u4e072,100\u5186\u3001\u5c0f\u4f01\u696d\u304c28\u4e075,900\u5186\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u5973\u6027\u306f\u5927\u4f01\u696d\u304c26\u4e075,200\u5186\u3001\u4e2d\u4f01\u696d\u304c23\u4e073,800\u5186\u3001\u5c0f\u4f01\u696d\u304c21\u4e074,600\u5186\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u4e2d\u4f01\u696d\u306e\u7537\u6027\u306e\u5e73\u5747\u8cc3\u91d1\u306f\u5927\u4f01\u696d\u306b\u5bfe\u3057\u306682\uff05\u3001\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f75\uff05\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u4e2d\u4f01\u696d\u306e\u5973\u6027\u306e\u5e73\u5747\u8cc3\u91d1\u306f\u5927\u4f01\u696d\u306b\u5bfe\u3057\u306688\uff05\u3001\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f81\uff05\u3067\u3059\u3002<\/strong><\/p>\n<p>\u3053\u308c\u3089\u306e\u6bd4\u8f03\u306b\u52a0\u3048\u3066\u3001\u8cc3\u91d1\u306b12\u30f6\u6708\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u305f\u5e73\u5747\u5e74\u53ce\u3092\u8a08\u7b97\u3057\u305f\u306e\u304c\u4ee5\u4e0b\u306e\u8868\u3067\u3059\u3002<\/p>\n\n<table id=\"tablepress-244\" class=\"tablepress tablepress-id-244 tbody-has-connected-cells\">\n<tbody>\n<tr class=\"row-1\">\n\t<td rowspan=\"22\" class=\"column-1\"><div align=\"left\"><b>\u90fd\u9053\u5e9c\u770c\u304c\u6307\u5b9a\u30fb\u76e3\u7763\u3092\u884c\u3046\u30b5\u30fc\u30d3\u30b9<\/b><\/div><\/td><td class=\"column-2\"><div align=\"left\"><b>\u3010\u5c45\u4f4f\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u3011<\/b><\/div><\/td><td class=\"column-3\"><b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2310\/\" data-internallinksmanager029f6b8e52c=\"558\" title=\"\u4e88\u9632\u7d66\u4ed8\">\u4e88\u9632\u7d66\u4ed8<\/a><\/b><\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-2\"><div align=\"left\"><b>\uff08\u8a2a\u554f\u7cfb\uff09<\/b><\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\"><div align=\"left\">\u8a2a\u554f\u4ecb\u8b77\uff08\u30db\u30fc\u30e0\u30d8\u30eb\u30d7\uff09\uff1a\u8a2a\u554f\u4ecb\u8b77\u54e1\uff08\u30db\u30fc\u30e0\u30d8\u30eb\u30d1\u30fc\uff09\u304c\u81ea\u5b85\u3092\u8a2a\u554f\u3057\u3001\u5165\u6d74\u3001\u98df\u4e8b\u3001\u6392\u6cc4\u306a\u3069\u306e\u8eab\u4f53\u4ecb\u8b77\u306e\u307b\u304b\u3001\u6383\u9664\u3001\u6d17\u6fef\u3001\u8cb7\u3044\u7269\u3001\u8abf\u7406\u306a\u3069\u306e\u751f\u6d3b\u63f4\u52a9\u3092\u884c\u3046\u3082\u306e<\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-2\"><div align=\"left\">\u8a2a\u554f\u770b\u8b77\uff1a\u5229\u7528\u8005\u306e\u81ea\u5b85\u3092\u8a2a\u554f\u3057\u305f\u770b\u8b77\u5e2b\u3084\u4fdd\u5065\u5e2b\u306a\u3069\u304c\u3001\u533b\u5e2b\u306e\u6307\u793a\u306b\u3088\u308b\u5065\u5eb7\u30c1\u30a7\u30c3\u30af\u3084\u88dc\u52a9\u7684\u306a\u8a3a\u7642\u306a\u3069\u3092\u884c\u3046<\/div><\/td><td class=\"column-3\">\u25ef<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-2\"><div align=\"left\">\u8a2a\u554f\u30ea\u30cf\u30d3\u30ea\u30c6\u30fc\u30b7\u30e7\u30f3\uff1a\u5229\u7528\u8005\u3092\u8a2a\u554f\u3057\u305f\u7406\u5b66\u7642\u6cd5\u58eb\u3084\u8a00\u8a9e\u8074\u899a\u58eb\u306a\u3069\u304c\u65e5\u5e38\u751f\u6d3b\u306e\u81ea\u7acb\u3084\u5fc3\u8eab\u6a5f\u80fd\u306e\u6539\u5584\u3001\u7dad\u6301\u306e\u305f\u3081\u306e\u30ea\u30cf\u30d3\u30ea\u30c6\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046<\/div><\/td><td class=\"column-3\">\u25ef<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-2\"><div align=\"left\">\u8a2a\u554f\u5165\u6d74\uff1a\u5229\u7528\u8005\u306e\u81ea\u5b85\u3092\u8a2a\u554f\u3057\u305f\u770b\u8b77\u8077\u54e1\u3084\u4ecb\u8b77\u8077\u54e1\u304c\u3001\u79fb\u52d5\u5165\u6d74\u8eca\u306a\u3069\u306b\u3088\u308a\u5165\u6d74\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u884c\u3046<\/div><\/td><td class=\"column-3\">\u25ef<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-2\"><div align=\"left\">\u5c45\u5b85\u7642\u990a\u7ba1\u7406\u6307\u5c0e\uff1a\u5229\u7528\u8005\u306e\u81ea\u5b85\u3092\u8a2a\u554f\u3057\u305f\u533b\u5e2b\u3084\u770b\u8b77\u5e2b\u306a\u3069\u304c\u3001\u7642\u990a\u3059\u308b\u4e0a\u3067\u306e\u6307\u5c0e\u3084\u5fc5\u8981\u306a\u52a9\u8a00\u3092\u884c\u3046<\/div><\/td><td class=\"column-3\">\u25ef<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-2\"><div align=\"left\"><b>\uff08\u901a\u6240\u7cfb\uff09<\/b><\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-2\"><div align=\"left\">\u901a\u6240\u4ecb\u8b77\uff08\u30c7\u30a4\u30b5\u30fc\u30d3\u30b9\uff09\uff1a\u81ea\u5b85\u306b\u3053\u3082\u3063\u305f\u307e\u307e\u306e\u5229\u7528\u8005\u306e\u5b64\u7acb\u611f\u306e\u89e3\u6d88\u3001\u5fc3\u8eab\u6a5f\u80fd\u306e\u7dad\u6301\u3001\u5bb6\u65cf\u306e\u4ecb\u8b77\u8ca0\u62c5\u8efd\u6e1b\u306a\u3069\u3092\u76ee\u7684\u306b\u3001\u65bd\u8a2d\u306b\u901a\u3044\u98df\u4e8b\u3084\u5165\u6d74\u306a\u3069\u306e\u652f\u63f4\u3001\u6a5f\u80fd\u8a13\u7df4\u3001\u53e3\u8154\u6a5f\u80fd\u5411\u4e0a\u30b5\u30fc\u30d3\u30b9\u3092\u65e5\u5e30\u308a\u3067\u63d0\u4f9b\u3059\u308b\u3002\u81ea\u5b85\u304b\u3089\u65bd\u8a2d\u307e\u3067\u306e\u9001\u8fce\u3082\u5b9f\u65bd\u3059\u308b<\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-2\"><div align=\"left\">\u901a\u6240\u30ea\u30cf\u30d3\u30ea\u30c6\u30fc\u30b7\u30e7\u30f3\uff1a\u5229\u7528\u8005\u304c\u533b\u7642\u6a5f\u95a2\u306a\u3069\u306b\u901a\u3044\u3001\u65e5\u5e30\u308a\u3067\u30ea\u30cf\u30d3\u30ea\u30c6\u30fc\u30b7\u30e7\u30f3\u306a\u3069\u3092\u53d7\u3051\u308b<\/div><\/td><td class=\"column-3\">\u25ef<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-2\"><div align=\"left\"><b>\uff08\u77ed\u671f\u5165\u6240\u7cfb\uff09<\/b><\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-2\"><div align=\"left\">\u77ed\u671f\u5165\u6240\u751f\u6d3b\u4ecb\u8b77\uff08\u30b7\u30e7\u30fc\u30c8\u30b9\u30c6\u30a4\uff09\uff1a\u5229\u7528\u8005\u304c\u4ecb\u8b77\u8001\u4eba\u798f\u7949\u65bd\u8a2d\u306b\u77ed\u671f\u9593\u5165\u6240\u3057\u3066\u3001\u98df\u4e8b\u3084\u6a5f\u80fd\u8a13\u7df4\u306a\u3069\u306e\u652f\u63f4\u3084\u6392\u6cc4\u306a\u3069\u306e\u4ecb\u8b77\u3092\u53d7\u3051\u308b<\/div><\/td><td class=\"column-3\">\u25ef<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-2\"><div align=\"left\">\u77ed\u671f\u5165\u6240\u7642\u990a\u4ecb\u8b77\uff1a\u5229\u7528\u8005\u304c\u4ecb\u8b77\u7642\u990a\u578b\u533b\u7642\u65bd\u8a2d\u3084\u4ecb\u8b77\u8001\u4eba\u4fdd\u5065\u65bd\u8a2d\u306b\u77ed\u671f\u9593\u5165\u6240\u3057\u3066\u3001\u533b\u7642\u3084\u770b\u8b77\u3001\u6a5f\u80fd\u8a13\u7df4\u306a\u3069\u3092\u53d7\u3051\u308b<\/div><\/td><td class=\"column-3\">\u25ef<\/td>\n<\/tr>\n<tr class=\"row-14\">\n\t<td class=\"column-2\"><div align=\"left\"><b>\uff08\u305d\u306e\u4ed6\uff09<\/b><\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-15\">\n\t<td class=\"column-2\"><div align=\"left\">\u7279\u5b9a\u65bd\u8a2d\u5165\u5c45\u8005\u751f\u6d3b\u4ecb\u8b77\uff1a\u6307\u5b9a\u3092\u53d7\u3051\u305f\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u306a\u3069\u304c\u3001\u5165\u6d74\u30fb\u98df\u4e8b\u306a\u3069\u306e\u751f\u6d3b\u306e\u652f\u63f4\u3084\u6a5f\u80fd\u8a13\u7df4\u3092\u884c\u3046<\/div><\/td><td class=\"column-3\">\u25ef<\/td>\n<\/tr>\n<tr class=\"row-16\">\n\t<td class=\"column-2\"><div align=\"left\">\u798f\u7949\u7528\u5177\u8cb8\u4e0e\uff1a\u798f\u7949\u7528\u5177\u306e\u8cb8\u51fa\u3092\u884c\u3046<\/div><\/td><td class=\"column-3\">\u25ef<\/td>\n<\/tr>\n<tr class=\"row-17\">\n\t<td class=\"column-2\"><div align=\"left\">\u7279\u5b9a\u798f\u7949\u7528\u5177\u8ca9\u58f2\uff1a\u8cb8\u51fa\u306b\u306a\u3058\u307e\u306a\u3044\u798f\u7949\u7528\u5177\u306e\u8ca9\u58f2\u3092\u884c\u3046<\/div><\/td><td class=\"column-3\">\u25ef<\/td>\n<\/tr>\n<tr class=\"row-18\">\n\t<td class=\"column-2\"><div align=\"left\"><b>\u3010\u4ecb\u8b77\u65bd\u8a2d\u30b5\u30fc\u30d3\u30b9\u3011<\/b><\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-19\">\n\t<td class=\"column-2\"><div align=\"left\">\u4ecb\u8b77\u8001\u4eba\u798f\u7949\u65bd\u8a2d\uff1a\u7279\u5225\u990a\u8b77\u8001\u4eba\u30db\u30fc\u30e0\u3068\u3082\u547c\u3070\u308c\u3001\u5165\u6240\u8005\u306e\u53ef\u80fd\u306a\u9650\u308a\u5728\u5b85\u5fa9\u5e30\u3092\u5ff5\u982d\u306b\u3001\u5165\u6d74\u3084\u98df\u4e8b\u306a\u3069\u306e\u751f\u6d3b\u652f\u63f4\u3001\u6a5f\u80fd\u8a13\u7df4\u3001\u7642\u990a\u4e0a\u306e\u4e16\u8a71\u3092\u63d0\u4f9b\u3059\u308b<\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-20\">\n\t<td class=\"column-2\"><div align=\"left\">\u4ecb\u8b77\u8001\u4eba\u4fdd\u5065\u65bd\u8a2d\uff1a\u8001\u5065\u3068\u3082\u547c\u3070\u308c\u3001\u5728\u5b85\u5fa9\u5e30\u3092\u76ee\u6307\u3057\u3066\u3044\u308b\u4eba\u306e\u5165\u6240\u3092\u53d7\u3051\u5165\u308c\u3001\u30ea\u30cf\u30d3\u30ea\u3084\u5fc5\u8981\u306a\u533b\u7642\u3001\u4ecb\u8b77\u306a\u3069\u3092\u63d0\u4f9b\u3059\u308b<\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-21\">\n\t<td class=\"column-2\"><div align=\"left\">\u4ecb\u8b77\u7642\u990a\u578b\u533b\u7642\u65bd\u8a2d\uff1a\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u7642\u990a\u304c\u5fc5\u8981\u306a\u4eba\u306e\u5165\u6240\u3092\u53d7\u3051\u5165\u308c\u3001\u6a5f\u80fd\u8a13\u7df4\u3084\u5fc5\u8981\u306a\u533b\u7642\u3001\u4ecb\u8b77\u306a\u3069\u3092\u63d0\u4f9b\u3059\u308b<\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-22\">\n\t<td class=\"column-2\"><div align=\"left\">\u4ecb\u8b77\u533b\u7642\u9662\uff1a\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u7642\u990a\u304c\u5fc5\u8981\u306a\u4eba\u306e\u5165\u6240\u3092\u53d7\u3051\u5165\u308c\u3001\u7642\u990a\u4e0a\u306e\u7ba1\u7406\u3001\u4ecb\u8b77\u3001\u770b\u8b77\u3001\u6a5f\u80fd\u8a13\u7df4\u3001\u305d\u306e\u4ed6\u5fc5\u8981\u306a\u533b\u7642\u3068\u65e5\u5e38\u751f\u6d3b\u306b\u5fc5\u8981\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b<\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-23\">\n\t<td rowspan=\"13\" class=\"column-1\"><div align=\"left\"><b>\u5e02\u753a\u6751\u304c\u6307\u5b9a\u30fb\u76e3\u7763\u3092\u884c\u3046\u30b5\u30fc\u30d3\u30b9<\/b><\/div><\/td><td class=\"column-2\"><div align=\"left\"><b>\u3010\u5730\u57df\u5bc6\u7740\u578b\u4ecb\u8b77\u4e88\u9632\u30b5\u30fc\u30d3\u30b9\u3011<\/b><\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-24\">\n\t<td class=\"column-2\"><div align=\"left\">\u5b9a\u671f\u5de1\u56de\u30fb\u968f\u6642\u5bfe\u5fdc\u578b\u8a2a\u554f\u4ecb\u8b77\u770b\u8b77\uff1a\u5229\u7528\u8005\u306e\u5fc3\u8eab\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u5fc5\u8981\u306a\u30b5\u30fc\u30d3\u30b9\u309224\u6642\u9593365\u65e5\u5fc5\u8981\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u67d4\u8edf\u306b\u63d0\u4f9b\u3059\u308b\u3002\u8a2a\u554f\u4ecb\u8b77\u54e1\u3060\u3051\u3067\u306a\u304f\u770b\u8b77\u5e2b\u3068\u306e\u9023\u643a\u3082\u53ef\u80fd<\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-25\">\n\t<td class=\"column-2\"><div align=\"left\">\u591c\u9593\u5bfe\u5fdc\u578b\u8a2a\u554f\u4ecb\u8b77\uff1a\u5229\u7528\u8005\u304c24\u6642\u9593\u53ef\u80fd\u306a\u9650\u308a\u81ea\u5b85\u3067\u81ea\u7acb\u3057\u305f\u751f\u6d3b\u3092\u9001\u308c\u308b\u3088\u3046\u3001\u591c\u9593\u5e2f\u306b\u8a2a\u554f\u4ecb\u8b77\u54e1\uff08\u30db\u30fc\u30e0\u30d8\u30eb\u30d1\u30fc\uff09\u304c\u81ea\u5b85\u3092\u8a2a\u554f\u3059\u308b\u30b5\u30fc\u30d3\u30b9<\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-26\">\n\t<td class=\"column-2\"><div align=\"left\">\u5730\u57df\u5bc6\u7740\u578b\u901a\u6240\u4ecb\u8b77\uff1a\u901a\u6240\u4ecb\u8b77\uff08\u30c7\u30a4\u30b5\u30fc\u30d3\u30b9\uff09\u3068\u540c\u69d8\u306e\u76ee\u7684\u3067\u3001\u5229\u7528\u8005\u304c\u5730\u57df\u5bc6\u7740\u578b\u901a\u6240\u4ecb\u8b77\u306e\u65bd\u8a2d\uff08\u5229\u7528\u5b9a\u54e119\u4eba\u672a\u6e80\u306e\u30c7\u30a4\u30b5\u30fc\u30d3\u30b9\u30bb\u30f3\u30bf\u30fc\u306a\u3069\uff09\u306b\u901a\u3044\u98df\u4e8b\u3084\u5165\u6d74\u306a\u3069\u306e\u652f\u63f4\u3001\u6a5f\u80fd\u8a13\u7df4\u3001\u53e3\u8154\u6a5f\u80fd\u5411\u4e0a\u30b5\u30fc\u30d3\u30b9\u3092\u65e5\u5e30\u308a\u3067\u63d0\u4f9b\u3059\u308b\u3002\u81ea\u5b85\u304b\u3089\u65bd\u8a2d\u307e\u3067\u306e\u9001\u8fce\u3082\u5b9f\u65bd\u3059\u308b<\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-27\">\n\t<td class=\"column-2\"><div align=\"left\">\u8a8d\u77e5\u75c7\u5bfe\u5fdc\u578b\u901a\u6240\u4ecb\u8b77\uff1a\u8efd\u5ea6\u306e\u8a8d\u77e5\u75c7\u3092\u60a3\u3063\u3066\u3044\u308b\u5229\u7528\u8005\u304c\u3001\u7279\u5225\u990a\u8b77\u8001\u4eba\u30db\u30fc\u30e0\u3084\u8001\u4eba\u30c7\u30a4\u30b5\u30fc\u30d3\u30b9\u30bb\u30f3\u30bf\u30fc\u306a\u3069\u3067\u3001\u65e5\u5e30\u308a\u306e\u98df\u4e8b\u3084\u6392\u305b\u3064\u306a\u3069\u306e\u4ecb\u8b77\u3084\u6a5f\u80fd\u8a13\u7df4\u3001\u52a9\u8a00\u306a\u3069\u3092\u53d7\u3051\u308b<\/div><\/td><td class=\"column-3\">\u25ef<\/td>\n<\/tr>\n<tr class=\"row-28\">\n\t<td class=\"column-2\"><div align=\"left\">\u5c0f\u898f\u6a21\u591a\u6a5f\u80fd\u578b\u5c45\u5b85\u4ecb\u8b77\uff1a\u901a\u6240\u3092\u57fa\u672c\u306b\u8a2a\u554f\u3084\u77ed\u671f\u5165\u6240\u3082\u7d44\u307f\u5408\u308f\u305b\u3066\u5229\u7528\u8005\u304c\u9078\u629e\u3057\u3001\u98df\u4e8b\u3084\u6a5f\u80fd\u8a13\u7df4\u3001\u6392\u305b\u3064\u306a\u3069\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b<\/div><\/td><td class=\"column-3\">\u25ef<\/td>\n<\/tr>\n<tr class=\"row-29\">\n\t<td class=\"column-2\"><div align=\"left\">\u8a8d\u77e5\u75c7\u5bfe\u5fdc\u578b\u5171\u540c\u751f\u6d3b\u4ecb\u8b77\uff08\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\uff09\uff1a\u8a8d\u77e5\u75c7\u3092\u60a3\u3063\u3066\u3044\u308b\u5229\u7528\u8005\u304c\u3001\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u3067\u98df\u4e8b\u3084\u6a5f\u80fd\u8a13\u7df4\u3001\u6392\u305b\u3064\u306a\u3069\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b<\/div><\/td><td class=\"column-3\">\u25ef\uff08\u8981\u652f\u63f42\u306e\u65b9\u306e\u307f\uff09<\/td>\n<\/tr>\n<tr class=\"row-30\">\n\t<td class=\"column-2\"><div align=\"left\">\u5730\u57df\u5bc6\u7740\u578b\u7279\u5b9a\u65bd\u8a2d\u5165\u5c45\u8005\u751f\u6d3b\u4ecb\u8b77\uff1a\u6307\u5b9a\u3092\u53d7\u3051\u305f\u5165\u5c45\u5b9a\u54e130\u4eba\u672a\u6e80\u306e\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u3084\u8efd\u8cbb\u8001\u4eba\u30db\u30fc\u30e0\u3067\u98df\u4e8b\u3084\u5165\u6d74\u306a\u3069\u306e\u652f\u63f4\u3084\u6a5f\u80fd\u8a13\u7df4\u3092\u53d7\u3051\u308b<\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-31\">\n\t<td class=\"column-2\"><div align=\"left\">\u5730\u57df\u5bc6\u7740\u578b\u4ecb\u8b77\u8001\u4eba\u798f\u7949\u65bd\u8a2d\u5165\u6240\u8005\u751f\u6d3b\u4ecb\u8b77\uff1a\u5b9a\u54e130\u4eba\u672a\u6e80\u306e\u4ecb\u8b77\u798f\u7949\u8001\u4eba\u65bd\u8a2d\uff08\u7279\u5225\u990a\u8b77\u8001\u4eba\u30db\u30fc\u30e0\uff09\u3067\u98df\u4e8b\u3084\u5165\u6d74\u306a\u3069\u306e\u652f\u63f4\u3084\u6a5f\u80fd\u8a13\u7df4\u3001\u7642\u990a\u4e0a\u306e\u4e16\u8a71\u3092\u53d7\u3051\u308b<\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-32\">\n\t<td class=\"column-2\"><div align=\"left\">\u8907\u5408\u578b\u30b5\u30fc\u30d3\u30b9\uff08\u770b\u8b77\u5c0f\u898f\u6a21\u591a\u6a5f\u80fd\u578b\u5c45\u5b85\u4ecb\u8b77\uff09\uff1a\u5229\u7528\u8005\u306e\u9078\u629e\u306b\u5fdc\u3058\u3066\u3001\u65bd\u8a2d\u3078\u306e\u901a\u3044\u3092\u4e2d\u5fc3\u306b\u3001\u77ed\u671f\u5bbf\u6cca\u3084\u81ea\u5b85\u3067\u306e\u8a2a\u554f\u4ecb\u8b77\u3001\u770b\u8b77\u5e2b\u306e\u8a2a\u554f\u770b\u8b77\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u30b5\u30fc\u30d3\u30b9<\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-33\">\n\t<td class=\"column-2\"><div align=\"left\">\u7642\u990a\u901a\u6240\u4ecb\u8b77\uff1a\u5e38\u306b\u770b\u8b77\u5e2b\u306b\u3088\u308b\u89b3\u5bdf\u3092\u5fc5\u8981\u3068\u3059\u308b\u96e3\u75c5\u3084\u8a8d\u77e5\u75c7\u3001\u304c\u3093\u672b\u671f\u60a3\u8005\u306a\u3069\u3092\u5bfe\u8c61\u306b\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u3067\u3001\u5229\u7528\u8005\u304c\u7642\u990a\u901a\u6240\u4ecb\u8b77\u306e\u65bd\u8a2d\u306b\u901a\u3044\u3001\u751f\u6d3b\u4e0a\u306e\u652f\u63f4\u3084\u6a5f\u80fd\u8a13\u7df4\u306a\u3069\u3092\u65e5\u5e30\u308a\u3067\u63d0\u4f9b<\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-34\">\n\t<td class=\"column-2\"><div align=\"left\"><b>\u3010\u5c45\u4f4f\u4ecb\u8b77\u652f\u63f4\u3011<\/b><\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-35\">\n\t<td class=\"column-2\"><div align=\"left\">\u5c45\u4f4f\u4ecb\u8b77\u652f\u63f4\uff1a\u30b1\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u304c\u3001\u5229\u7528\u8005\u306b\u5fc5\u8981\u306a\u4ecb\u8b77\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u30b1\u30a2\u30d7\u30e9\u30f3\u3092\u4f5c\u6210\u3057\u3001\u305d\u306e\u30d7\u30e9\u30f3\u306b\u57fa\u3065\u3044\u305f\u4ecb\u8b77\u304c\u5b9f\u65bd\u3055\u308c\u308b\u3088\u3046\u95a2\u4fc2\u8005\u3068\u306e\u9023\u7d61\u30fb\u8abf\u6574\u3092\u884c\u3046\u3082\u306e<\/div><\/td><td class=\"column-3\"><\/td>\n<\/tr>\n<tr class=\"row-36\">\n\t<td class=\"column-1\"><div align=\"left\"><b>\u305d\u306e\u4ed6<b><\/div><\/td><td class=\"column-2\"><div align=\"left\">\u4f4f\u5b85\u6539\u4fee\uff1a\u5229\u7528\u8005\u304c\u81ea\u5b85\u3067\u306e\u751f\u6d3b\u3092\u7d9a\u3051\u308b\u305f\u3081\u306b\u3001\u624b\u3059\u308a\u306e\u53d6\u4ed8\u3051\u3084\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u306b\u3059\u308b\u4f4f\u5b85\u6539\u4fee\u8cbb\u7528\u3092\u652f\u7d66\u3059\u308b<\/div><\/td><td class=\"column-3\">\u25ef<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-244 from cache -->\n<p>\u203b\u7537\u5973\u3068\u3082\u306b\u5927\u4f01\u696d\u306e\u5e74\u53ce\u3092100\uff05\u3068\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u8cc3\u91d1\u69cb\u9020\u57fa\u672c\u7d71\u8a08\u306b\u304a\u3051\u308b\u4f01\u696d\u898f\u6a21\u306e\u5b9a\u7fa9\u3068\u3001\u8cc3\u91d1\u306e\u5b9a\u7fa9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"pr\">\u30fb\u5927\u4f01\u696d\u2026\u5e38\u306b\u96c7\u7528\u3055\u308c\u3066\u3044\u308b\u5f93\u696d\u54e1\u304c1,000\u4eba\u4ee5\u4e0a\u3002<br \/>\n\u30fb\u4e2d\u4f01\u696d\u2026\u5e38\u306b\u96c7\u7528\u3055\u308c\u3066\u3044\u308b\u5f93\u696d\u54e1\u304c100\u4eba\uff5e999\u4eba\u3002<br \/>\n\u30fb\u5c0f\u4f01\u696d\u2026\u5e38\u306b\u96c7\u7528\u3055\u308c\u3066\u3044\u308b\u5f93\u696d\u54e1\u304c10\u4eba\uff5e99\u4eba\u3002<br \/>\n\u30fb\u8cc3\u91d1\u2026\u5e73\u621026\u5e74\u5ea6\u306e6\u6708\u5206\u306e\u6240\u5b9a\u306e\u7d66\u4e0e\u304b\u3089\u6642\u9593\u5916\u52e4\u52d9\u624b\u5f53\u3001\u6df1\u591c\u52e4\u52d9\u624b\u5f53\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/49964\/\" data-internallinksmanager029f6b8e52c=\"516\" title=\"\u4f11\u65e5\u51fa\u52e4\">\u4f11\u65e5\u51fa\u52e4<\/a>\u624b\u5f53\u3001\u5bbf\u65e5\u76f4\u624b\u5f53\u3001\u4ea4\u66ff\u624b\u5f53\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3067\u3001\u7a0e\u5f15\u304d\u524d\u306e\u91d1\u984d\u3002<\/div>\n<p>\u3053\u308c\u3089\u306e\u5b9a\u7fa9\u306f\u3053\u308c\u4ee5\u964d\u306e\u5185\u5bb9\u306b\u304a\u3044\u3066\u3082\u540c\u69d8\u3067\u3059\u3002<\/p>\n<h3>\u90fd\u9053\u5e9c\u770c\u5225\u306e\u5e74\u53ce\u306e\u9055\u3044<\/h3>\n<p>\u7d9a\u3044\u3066\u3001\u90fd\u9053\u5e9c\u770c\u5225\u306e\u5e73\u5747\u5e74\u53ce\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<strong>\u6700\u3082\u5e73\u5747\u8cc3\u91d1\u304c\u9ad8\u3044\u306e\u306f\u6771\u4eac\u90fd\u3067\u300137\u4e077,400\u5186\u3002\u6700\u3082\u4f4e\u3044\u306e\u304c\u6c96\u7e04\u770c\u3067\u300122\u4e077,700\u5186\u3067\u3059\u3002\u305d\u306e\u5dee\u306f\u7d0415\u4e07\u5186\u3001\u5e74\u53ce\u306b\u63db\u7b97\u3059\u308b\u3068\u7d04180\u4e07\u5186\u3067\u3059\u3002<\/strong><\/p>\n<p>\u3053\u3053\u3067\u306e\u5e73\u5747\u8cc3\u91d1\u306f\u4f01\u696d\u898f\u6a21\u5225\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5e73\u5747\u5e74\u53ce\u306b\u3069\u308c\u3060\u3051\u306e\u5dee\u304c\u3042\u308b\u306e\u304b\u306f\u6b63\u78ba\u306b\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u5730\u57df\u306b\u3088\u3063\u3066\u305d\u306e\u5dee\u304c\u51fa\u308b\u3053\u3068\u306f\u9593\u9055\u3044\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5e74\u9f62\u5225\u306e\u5e74\u53ce\u306e\u9055\u3044<\/h3>\n<div align=\"center\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/blog\/wp-content\/uploads\/2016\/10\/8_1.png\" alt=\"\u4f01\u696d\u898f\u6a21\uff64\u6027\uff64\u5e74\u9f62\u968e\u7d1a\u5225\u8cc3\u91d1\uff64\u5bfe\u524d\u5e74\u5897\u6e1b\u7387\uff64\u4f01\u696d\u898f\u6a21\u9593\u8cc3\u91d1\u683c\u5dee\u53ca\u3073\u5e74\u9f62\u968e\u7d1a\u9593\u8cc3\u91d1\u683c\u5dee\" width=\"80%\" \/><\/div>\n<p>\uff08\u51fa\u5178\uff1a<a href=\"http:\/\/www.mhlw.go.jp\/toukei\/itiran\/roudou\/chingin\/kouzou\/z2014\/dl\/14.pdf\" target=\"_blank\" rel=\"nofollow noopener\">\u5e73\u621026\u5e74\u8cc3\u91d1\u69cb\u9020\u57fa\u672c\u7d71\u8a08\u8abf\u67fb\u306e\u6982\u6cc1\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a>\uff09<\/p>\n<p>\u4e0a\u8868\u306f\u5e74\u9f62\u5225\u3001\u4f01\u696d\u898f\u6a21\u5225\u306e\u5e73\u5747\u8cc3\u91d1\u3068\u3001\u5927\u4f01\u696d\u3092100\u3068\u3057\u305f\u4f01\u696d\u898f\u6a21\u9593\u306e\u8cc3\u91d1\u683c\u5dee\u300120\u6b73\u301c24\u6b73\u306e\u5e73\u5747\u8cc3\u91d1\u3092100\u3068\u3057\u305f\u5e74\u9f62\u968e\u7d1a\u9593\u306e\u8cc3\u91d1\u683c\u5dee\u3092\u7537\u5973\u5225\u306b\u793a\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u5e74\u9f62\u3092\u91cd\u306d\u308b\u307b\u3069\u5e73\u5747\u8cc3\u91d1\u3082\u4e0a\u6607\u3057\u3066\u3044\u304d\u3001\u4f01\u696d\u898f\u6a21\u304c\u5927\u304d\u304f\u306a\u308b\u307b\u3069\u5e74\u9f62\u968e\u7d1a\u9593\u3067\u306e\u5dee\u306f\u5e83\u304c\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u305760\u6b73\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u5631\u8a17\u793e\u54e1\u3082\u5897\u3048\u308b\u305f\u3081\u3001\u3069\u306e\u4f01\u696d\u898f\u6a21\u3067\u3082\u5e73\u5747\u8cc3\u91d1\u306f\u6e1b\u5c11\u3057\u3001\u4f01\u696d\u898f\u6a21\u9593\u3067\u306e\u683c\u5dee\u3082\u5c0f\u3055\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5e73\u5747\u5e74\u53ce\u306b\u3055\u3089\u306b\u5dee\u3092\u3064\u3051\u308b\u300c\u8cde\u4e0e\u300d<\/h3>\n<p>\u8cc3\u91d1\u69cb\u9020\u57fa\u672c\u7d71\u8a08\u306e\u300c\u8cc3\u91d1\u300d\u306b\u306f\u300c\u8cde\u4e0e\u300d\u3044\u308f\u3086\u308b\u30dc\u30fc\u30ca\u30b9\u306f\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3053\u306e\u8cde\u4e0e\u306e\u91d1\u984d\u3001\u6709\u7121\u306f\u5e73\u5747\u5e74\u53ce\u306b\u5927\u304d\u304f\u95a2\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u307038\u4e071,900\u5186\u306e\u8cc3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5927\u4f01\u696d\u306e\u7537\u6027\u304c\u3001\u8cc3\u91d16\u30f6\u6708\u5206\u306e\u8cde\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u5e74\u53ce\u306f687\u4e074,200\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u306728\u4e075,900\u5186\u306e\u8cc3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5c0f\u4f01\u696d\u306e\u7537\u6027\u304c\u8cde\u4e0e\u306a\u3057\u3060\u3063\u305f\u5834\u5408\u306e\u5e74\u53ce\u306f343\u4e07800\u5186\u3067\u3059\u3002\u305d\u306e\u5dee\u306f\u7d042\u500d\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u300c\u8cc3\u91d1\u300d\u304b\u3089\u306f\u6642\u9593\u5916\u52e4\u52d9\u624b\u5f53\u3001\u6df1\u591c\u52e4\u52d9\u624b\u5f53\u3001\u4f11\u65e5\u51fa\u52e4\u624b\u5f53\u3001\u5bbf\u65e5\u76f4\u624b\u5f53\u3001\u4ea4\u66ff\u624b\u5f53\u304c\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3055\u3089\u306b\u683c\u5dee\u306f\u5e83\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u8cc3\u91d1\u69cb\u9020\u57fa\u672c\u7d71\u8a08\u3067\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u5e73\u5747\u5024\u306a\u306e\u3067\u3001\u3053\u306e\u6570\u5024\u3060\u3051\u3092\u898b\u3066\u5358\u7d14\u306b\u6bd4\u8f03\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u305d\u308c\u3067\u3082\u5e74\u53ce\u306b\u304a\u3044\u3066<b>\u5927\u4f01\u696d\u3068\u4e2d\u4f01\u696d\u3001\u5c0f\u4f01\u696d\u306e\u9593\u306b\u306f\u5927\u304d\u306a\u5dee\u304c\u3042\u308b<\/b>\u3053\u3068\u306f\u4e8b\u5b9f\u3067\u3059\u3002<\/p>\n<h2>\u4e2d\u5c0f\u4f01\u696d\u306e\u5e73\u5747\u5e74\u53ce\u306e\u4eca\u5f8c\u306e\u5c55\u671b<\/h2>\n<h3>\u4e2d\u5c0f\u4f01\u696d\u306e\u8cc3\u4e0a\u3052\u304c\u9032\u3093\u3067\u3044\u308b<\/h3>\n<p>\u5546\u5de5\u7d44\u5408\u4e2d\u592e\u91d1\u5eab\uff08\u4ee5\u4e0b\u3001\u5546\u5de5\u4e2d\u91d1\uff09\u306e\u300c<a href=\"http:\/\/www.shokochukin.co.jp\/report\/doko\/pdf\/cb16other0407.pdf\" target=\"_blank\" rel=\"nofollow noopener\">\u4e2d\u5c0f\u4f01\u696d\u306e\u8cc3\u91d1\u52d5\u5411\u306b\u95a2\u3059\u308b\u8abf\u67fb<\/a>\u300d\u306b\u3088\u308b\u3068\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u3046\u3061\u7d0472\uff05\u304c2016\u5e74\u306b\u5b9a\u671f\u6607\u7d66\u3084\u30d9\u30fc\u30b9\u30a2\u30c3\u30d7\u3001\u8cde\u4e0e\u306e\u5f15\u304d\u4e0a\u3052\u306a\u3069\u3001<b>\u4f55\u3089\u304b\u306e\u5f62\u3067\u306e\u8cc3\u4e0a\u3052\u3092\u884c\u3046\u4e88\u5b9a<\/b>\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u3063\u3066\u3044\u307e\u3059\u30022015\u5e74\u306b\u3082\u540c\u69d8\u306e\u8abf\u67fb\u3092\u884c\u3063\u305f\u3068\u3053\u308d\u3001\u5168\u4f53\u306e77.3\uff05\u306e\u4f01\u696d\u304c\u4f55\u3089\u306e\u8cc3\u4e0a\u3052\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30d9\u30fc\u30b9\u30a2\u30c3\u30d7\u306b\u8e0f\u307f\u5207\u308b\u4f01\u696d\u304c\u5168\u4f53\u306e\u7d0425\uff05\u306b\u3068\u3069\u307e\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u672a\u3060\u614e\u91cd\u306a\u59ff\u52e2\u306f\u898b\u3089\u308c\u308b\u3082\u306e\u306e\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u8cc3\u4e0a\u3052\u304c\u9032\u3093\u3067\u3044\u308b\u3053\u3068\u306f\u4e8b\u5b9f\u3067\u3059\u3002<\/p>\n<h3>\u8cc3\u4e0a\u3052\u306e\u80cc\u666f<\/h3>\n<p>2015\u5e74\u306b\u8cc3\u4e0a\u3052\u3092\u884c\u3063\u305f\u4e2d\u5c0f\u4f01\u696d\u306e\u3046\u3061\u306e45.6\uff05\u30012016\u5e74\u306b\u8cc3\u4e0a\u3052\u4e88\u5b9a\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u3046\u3061\u306e44.1\uff05\u304c\u3001<span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/taxable-income\/\" target=\"_blank\" rel=\"noopener\">\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\uff1f\u540c\u3058\u5e74\u53ce\u3067\u3082\u7a0e\u91d1\u306b\u5dee\u304c\u51fa\u308b\u7406\u7531<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/smaller-businesses-tax-system\/\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u305f\u3081\u306e\u7a0e\u5236\u306b\u3064\u3044\u3066<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/how-to-retirement-benefit\/\" target=\"_blank\" 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