{"id":51360,"date":"2022-02-04T16:56:33","date_gmt":"2022-02-04T07:56:33","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=51360"},"modified":"2025-11-15T11:53:21","modified_gmt":"2025-11-15T02:53:21","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%ae%e6%9b%b8%e9%a1%9e%e3%81%af%e3%83%9c%e3%83%bc%e3%83%ab%e3%83%9a%e3%83%b3%e3%81%a7%e6%9b%b8%e3%81%8f%ef%bc%9f%e7%89%b9%e5%ae%9a%e3%81%ae%e8%89%b2%e3%82%84","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/51360\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306f\u30dc\u30fc\u30eb\u30da\u30f3\u3067\u66f8\u304f\uff1f\u7279\u5b9a\u306e\u8272\u3084\u925b\u7b46\u3067\u306f\u30c0\u30e1\u306a\u7406\u7531\u3092\u89e3\u8aac\uff01"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/dist\/images\/icon_file_pdf-afcb395a.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/49027\/?provider=pa_basic&provider_info=cv.51360.part.pdfdl-box\" target=\"_blank\" rel=\"noopener\"\n                data-impression-and-click-trigger\n                class=\"pdf-dl-box-button advads-button-primary\"\n                aria-label=\"\u8a18\u4e8b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3078\u79fb\u52d5\">\u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n            <\/a>\n        <\/div>\n    <\/div>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u306e\u66f8\u985e\u3092\u8a18\u5165\u3059\u308b\u969b\u3001\u925b\u7b46\u3067\u3044\u3044\u306e\u304b\u30dc\u30fc\u30eb\u30da\u30f3\u3092\u4f7f\u7528\u3059\u308b\u3079\u304d\u304b\u8ff7\u3046\u65b9\u304c\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u6b63\u3057\u304f\u306f\u3001\u30dc\u30fc\u30eb\u30da\u30f3\u3067\u8a18\u8f09\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u9593\u9055\u3044\u3092\u4fee\u6b63\u3059\u308b\u5834\u5408\u306f\u4fee\u6b63\u30c6\u30fc\u30d7\u3067\u306f\u306a\u304f\u3001\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u306b\u8a18\u3055\u308c\u305f\u65b9\u6cd5\u3092\u53c2\u8003\u306b\u4fee\u6b63\u3059\u308b\u306e\u304c\u6b63\u3057\u3044\u3084\u308a\u65b9\u3067\u3059\u3002\u307e\u305f\u8d64\u30dc\u30fc\u30eb\u30da\u30f3\u3084\u6d88\u3048\u308b\u30dc\u30fc\u30eb\u30da\u30f3\u306e\u4f7f\u7528\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\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\/9957\/?provider=pa_basic&provider_info=cv.51360.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\/09\/minibook_2664.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>\u5e74\u672b\u8abf\u6574\u66f8\u985e\u306e\u7b46\u8a18\u30eb\u30fc\u30eb\u4e00\u89a7\uff06\u8a18\u8f09\u6642\u306e\u6ce8\u610f\u70b9\u307e\u3068\u3081<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u5e74\u672b\u8abf\u6574 \u925b\u7b46\u300d\u300c\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8 \u624b\u66f8\u304d\u3058\u3083\u306a\u3044\u3068\u30c0\u30e1\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>\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306f\u9ed2\u30dc\u30fc\u30eb\u30da\u30f3\u3067\u8a18\u5165\u3057\u3088\u3046<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u306f\u624b\u7d9a\u304d\u306e\u305f\u3081\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u7533\u544a\u66f8\u3000\u517c\u3000<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u7b49\u7533\u544a\u66f8\u3000\u517c\u3000<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a><a href=\"https:\/\/biz.moneyforward.com\/words\/174\/\" data-internallinksmanager029f6b8e52c=\"392\" title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a>\u7533\u544a\u66f8<\/li>\n<li>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/li>\n<li>\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2481\/\" data-internallinksmanager029f6b8e52c=\"532\" title=\"\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a>\u7533\u544a\u66f8\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a>\u3092\u53d7\u3051\u308b\u5834\u5408\uff09<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306e\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\u969b\u306f\u3001\u925b\u7b46\u3067\u306f\u306a\u304f<span style=\"background-color: #ffff99;\"><b>\u30dc\u30fc\u30eb\u30da\u30f3\u3067\u8a18\u8f09\u3059\u308b\u306e\u304c\u3088\u3044<\/b><\/span>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306b\u4f7f\u3046\u7533\u544a\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u30dc\u30fc\u30eb\u30da\u30f3\u306e\u8272\u306f\u3001\u9752\u8272\u3084\u8d64\u8272\u3067\u306f\u306a\u304f\u9ed2\u8272\u3092\u4f7f\u7528\u3059\u308b\u3088\u3046\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30897\u5e74\u9593\u3067\u3059\u3002\u3057\u304b\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306b\u4f7f\u3046\u7533\u544a\u66f8\u306e\u5834\u5408\u306f2\u679a\u8907\u5199\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u5f37\u304f\u66f8\u304b\u306a\u3051\u308c\u30702\u679a\u76ee\u306e\u6587\u5b57\u304c\u4e0d\u9bae\u660e\u3068\u306a\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u9577\u671f\u9593\u6587\u5b57\u304c\u6d88\u3048\u305a\u3001\u6587\u5b57\u304c\u9bae\u660e\u306b\u6b8b\u308b\u65b9\u6cd5\u3067\u8a18\u5165\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u9ed2\u306e\u30dc\u30fc\u30eb\u30da\u30f3\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u7533\u544a\u66f8\u306f\u3001\u9ed2\u3044\u30a4\u30f3\u30af\u306e\u30dc\u30fc\u30eb\u30da\u30f3\u3067\u3001\u5f37\u304f\u8a18\u5165\u3057\u307e\u3059\u3002<\/p><\/blockquote>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2020\/b\/03\/3_01.htm\" rel=\"noopener\" target=\"_blank\">\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u624b\u7d9a\u304d\u306e\u305f\u3081\u306e\u7533\u544a\u66f8\u306b\u3064\u3044\u3066\u3082\u30017\u5e74\u9593\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u9577\u671f\u9593\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u306b\u4f7f\u3046\u7533\u544a\u66f8\u306b\u6e96\u3058\u305f\u65b9\u6cd5\u3067\u8a18\u8f09\u3059\u308b\u306e\u304c\u671b\u307e\u3057\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2503.htm\" rel=\"noopener\" target=\"_blank\">No.2503\u2003\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u7b49\u306e\u4fdd\u5b58\u671f\u9593\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5930.htm\" rel=\"noopener\" target=\"_blank\">No.5930\u3000\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593\u53ca\u3073\u4fdd\u5b58\u65b9\u6cd5\uff5c\u56fd\u7a0e\u5e81 <\/a><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u8a18\u5165\u304c\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u5fc5\u305a\u9ed2\u3044\u30a4\u30f3\u30af\u306e\u30dc\u30fc\u30eb\u30da\u30f3\u3067\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u8a18\u5165\u4e8b\u9805\u3092\u9593\u9055\u3048\u3066\u8a02\u6b63\u3059\u308b\u5834\u5408<\/h2>\n<p>\u30dc\u30fc\u30eb\u30da\u30f3\u3067\u66f8\u985e\u306b\u8a18\u5165\u3059\u308b\u969b\u3001\u6c17\u3092\u3064\u3051\u305f\u3044\u306e\u304c\u8aa4\u3063\u3066\u8a18\u5165\u3057\u305f\u5834\u5408\u306e\u8a02\u6b63\u65b9\u6cd5\u3067\u3059\u3002\u3082\u3057<span style=\"background-color: #ffff99;\"><b>\u8868\u8a18\u3092\u9593\u9055\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a02\u6b63\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<ol>\n<li>\u9593\u9055\u3063\u305f\u7b87\u6240\u306e\u6587\u5b57\u306b\u4e8c\u91cd\u7dda\u3092\u5f15\u3044\u3066\u6d88\u3059<\/li>\n<li>\u4e0a\u306e\u6b04\u306a\u3069\u306e\u8fd1\u3044\u90e8\u5206\u306e\u4f59\u767d\u306b\u3001\u6b63\u3057\u3044\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b<\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/02\/image1-2.png\" alt=\"\u8a18\u5165\u4e8b\u9805\u3092\u8a02\u6b63\u3059\u308b\u5834\u5408\" width=\"740\" height=\"155\" class=\"aligncenter size-full wp-image-51363\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/02\/image1-2.png 740w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/02\/image1-2-300x63.png 300w\" sizes=\"auto, (max-width: 740px) 100vw, 740px\" \/><br \/>\n\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2020\/b\/03\/3_01.htm\" rel=\"noopener\" target=\"_blank\">\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7533\u544a\u66f8\u306e\u5185\u5bb9\u306b\u5909\u66f4\u304c\u3042\u308a\u4fee\u6b63\u3059\u308b\u5834\u5408<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306e\u4e00\u3064\u3067\u3042\u308b\u300c\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306f\u3001\u305d\u306e\u5e74\u306e\u521d\u3081\u306b\u52e4\u52d9\u5148\u306b\u6bce\u5e74\u63d0\u51fa\u3057\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u305d\u306e\u5185\u5bb9\u306b\u5909\u66f4\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3057\u3001\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\u306f\u4fee\u6b63\u3057\u3066\u8ffd\u8a18\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306f\u3001\u6276\u990a\u63a7\u9664\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u5404\u7a2e\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002\u5e74\u521d\u306b\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u307e\u3059\u304c\u3001\u7d50\u5a5a\u3059\u308b\u3053\u3068\u3084\u5b50\u4f9b\u304c\u751f\u307e\u308c\u308b\u306a\u3069\u3001\u6276\u990a\u5bb6\u65cf\u304c\u5897\u6e1b\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u5e74\u306e\u9014\u4e2d\u3067\u3001\u5bb6\u65cf\u72b6\u6cc1\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5185\u5bb9\u306e\u4fee\u6b63\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u4fee\u6b63\u304c\u5fc5\u8981\u306a\u4f8b\u3011<\/p>\n<ul>\n<li>\u6276\u990a\u5bb6\u65cf\u306e\u4eba\u6570\u304c\u5909\u308f\u3063\u305f<\/li>\n<li>\u914d\u5076\u8005\u306e\u5e74\u53ce\u306b\u5927\u304d\u306a\u5909\u52d5\u304c\u3042\u3063\u305f<\/li>\n<li>\u6276\u990a\u5bb6\u65cf\u304c\u7d50\u5a5a\u3057\u305f<\/li>\n<\/ul>\n<p><span style=\"background-color: #ffff99;\"><b>\u5185\u5bb9\u306e\u5909\u66f4\u3092\u53d7\u3051\u3066\u4fee\u6b63\u3059\u308b\u5834\u5408\u3082\u3001\u66f8\u304d\u9593\u9055\u3048\u305f\u5834\u5408\u3068\u540c\u69d8\u306b\u4e8c\u91cd\u7dda\u3067\u53d6\u308a\u6d88\u3057\u3001\u4f59\u767d\u306e\u90e8\u5206\u306b\u6b63\u3057\u3044\u60c5\u5831\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u307e\u3067\u306f\u6700\u5f8c\u306b\u4e8c\u91cd\u7dda\u3092\u3057\u305f\u7b87\u6240\u306b\u8a02\u6b63\u5370\u3092\u62bc\u3059\u306e\u304c\u4e00\u822c\u7684\u3067\u3057\u305f\u304c\u3001\u8fd1\u5e74\u306f\u884c\u653f\u624b\u7d9a\u66f8\u985e\u306e\u62bc\u5370\u4e0d\u8981\u306e\u6d41\u308c\u3082\u3042\u308a\u3001\u8a02\u6b63\u5370\u306b\u3064\u3044\u3066\u3082\u3001\u62bc\u5370\u306a\u3057\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u8a02\u6b63\u5370\u306b\u3064\u3044\u3066\u306e\u56fd\u7a0e\u5e81\u306e\u660e\u78ba\u306a\u6c7a\u307e\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u793e\u5185\u3067\u306f\u3001\u8a02\u6b63\u5370\u304c\u3042\u308b\u3053\u3068\u3067\u5185\u5bb9\u306e\u5909\u66f4\u3092\u672c\u4eba\u304c\u884c\u3063\u305f\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u3082\u3042\u308a\u307e\u3059\u3002\u793e\u5185\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u53d6\u308a\u6271\u3046\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u63a8\u5968\u3055\u308c\u3066\u3044\u306a\u3044\u7b46\u8a18\u5177<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306f\u3001\u9ed2\u8272\u306e\u30dc\u30fc\u30eb\u30da\u30f3\u3067\u8a18\u5165\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u30dc\u30fc\u30eb\u30da\u30f3\u3092\u6307\u5b9a\u3057\u3066\u3044\u308b\u7406\u7531\u306e\u4e00\u3064\u306f\u3001\u5e74\u672b\u95a2\u4fc2\u306e\u66f8\u985e\u306f\u9577\u671f\u306b\u6e21\u3063\u3066\u4fdd\u5b58\u3059\u308b\u3082\u306e\u3060\u304b\u3089\u3067\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\u306f\u3001\u4f1a\u793e\u306f7\u5e74\u9593\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2503.htm\" rel=\"noopener\" target=\"_blank\">No.2503\u2003\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u7b49\u306e\u4fdd\u5b58\u671f\u9593\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u30dc\u30fc\u30eb\u30da\u30f3\u4ee5\u5916\u306e\u7b46\u8a18\u5177\u306b\u3064\u3044\u3066\u306f\u3001\u4f7f\u3046\u306e\u304c\u597d\u307e\u3057\u304f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3082\u306e\u3001\u4f7f\u3046\u3068\u53d7\u7406\u3055\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u925b\u7b46\u3001\u8272\u306e\u9055\u3046\u30dc\u30fc\u30eb\u30da\u30f3\u3001\u4fee\u6b63\u30c6\u30fc\u30d7\u3092\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u8a18\u5165\u306b\u4f7f\u7528\u3059\u308b\u306e\u306f\u907f\u3051\u305f\u65b9\u304c\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<h3>\u925b\u7b46<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306f\u3001\u4e0a\u8ff0\u306e\u3088\u3046\u306b\u3001\u66f8\u985e\u306f7\u5e74\u9593\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u925b\u7b46\u3067\u66f8\u304b\u308c\u305f\u6587\u5b57\u306f\u3001\u305d\u306e\u9593\u306b\u6d88\u3048\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u4e00\u5ea6\u63d0\u51fa\u3055\u308c\u305f\u66f8\u985e\u3092\u518d\u5ea6\u898b\u8fd4\u3059\u53ef\u80fd\u6027\u306f\u9ad8\u3044\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u3059\u3050\u306b\u5bfe\u5fdc\u3057\u306a\u3044\u3068\u3044\u3051\u307e\u305b\u3093\u304b\u3089\u3001\u6587\u5b57\u304c\u8aad\u3081\u306a\u304f\u306a\u308b\u3088\u3046\u306a\u7b46\u8a18\u7528\u5177\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u925b\u7b46\u306f\u30dc\u30fc\u30eb\u30da\u30f3\u3068\u7570\u306a\u308a\u3001\u3059\u3050\u306b\u6d88\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5f93\u696d\u54e1\u304c\u63d0\u51fa\u3057\u305f\u5185\u5bb9\u3092\u8ab0\u304b\u304c\u66f8\u304d\u63db\u3048\u3066\u3082\u308f\u304b\u308a\u307e\u305b\u3093\u3002\u3053\u3046\u3057\u305f<b>\u66f8\u985e\u306e\u6539\u3056\u3093\u3092\u9632\u3050\u89b3\u70b9\u304b\u3089\u3082\u3001\u925b\u7b46\u306e\u4f7f\u7528\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093<\/b>\u306e\u3067\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8d64\u30dc\u30fc\u30eb\u30da\u30f3<\/h3>\n<p>\u8d64\u8272\u306e\u30a4\u30f3\u30af\u306e\u30dc\u30fc\u30eb\u30da\u30f3\u306f\u53b3\u5bc6\u306b\u306f\u7981\u6b62\u306f\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u3001\u3059\u3067\u306b\u8a18\u5165\u3057\u305f\u30c7\u30fc\u30bf\u306e\u78ba\u8a8d\u4f5c\u696d\u306e\u969b\u3001\u8d64\u306e\u30dc\u30fc\u30eb\u30da\u30f3\u3067\u8a02\u6b63\u4f5c\u696d\u3092\u884c\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<b>\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u306f\u9ed2\u3044\u30dc\u30fc\u30eb\u30da\u30f3\u306e\u4f7f\u7528\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u308b<\/b>\u3053\u3068\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u4f55\u3089\u304b\u306e\u7406\u7531\u3067\u8d64\u8272\u3084\u9752\u8272\u306e\u30dc\u30fc\u30eb\u30da\u30f3\u3067\u8a18\u5165\u3057\u305f\u66f8\u985e\u304c\u53d7\u7406\u3055\u308c\u306a\u3044\u53ef\u80fd\u6027\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u52e4\u52d9\u5148\u304b\u3089\u7279\u6bb5\u306e\u6307\u793a\u304c\u306a\u3044\u9650\u308a\u306f\u3001\u4f7f\u308f\u306a\u3044\u65b9\u304c\u7121\u96e3\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6d88\u3048\u308b\u30dc\u30fc\u30eb\u30da\u30f3<\/h3>\n<p>\u5e74\u672b\u66f8\u985e\u306b\u9650\u3089\u305a\u3001\u516c\u7684\u306a\u66f8\u985e\u306e\u8a18\u5165\u3067\u554f\u984c\u3068\u306a\u308b\u306e\u304c\u300c\u6d88\u3048\u308b\u30dc\u30fc\u30eb\u30da\u30f3\u300d\u3067\u3059\u3002<span style=\"background-color: 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