{"id":51679,"date":"2022-02-15T16:46:33","date_gmt":"2022-02-15T07:46:33","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=51679"},"modified":"2025-11-14T05:45:14","modified_gmt":"2025-11-13T20:45:14","slug":"%e5%9b%bd%e6%b0%91%e5%b9%b4%e9%87%91%e4%bf%9d%e9%99%ba%e6%96%99%e3%81%ae%e5%89%8d%e7%b4%8d%e5%88%b6%e5%ba%a6%e3%81%a8%e3%81%af%ef%bc%9f%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%a7%e3%81%ae%e6%8e%a7","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/51679\/","title":{"rendered":"\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u524d\u7d0d\u5236\u5ea6\u3068\u306f\uff1f\u5e74\u672b\u8abf\u6574\u3067\u306e\u63a7\u9664\u65b9\u6cd5\u3068\u3068\u3082\u306b\u89e3\u8aac\uff01"},"content":{"rendered":"<p><span data-sheets-root=\"1\">    <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\" 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title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u6599\u304c\u8a72\u5f53\u3057\u307e\u3059\u304c\u3001\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u304c\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u56fd\u6c11\u5e74\u91d1\u306f\u3001\u539a\u751f\u5e74\u91d1\u3068\u7570\u306a\u308a\u3001\u4fdd\u967a\u6599\u3092\u524d\u7d0d\u3059\u308c\u3070\u4fdd\u967a\u6599\u3092\u5272\u5f15\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u524d\u7d0d\u3057\u3066\u3044\u308b\u4f1a\u793e\u54e1\u306e\u65b9\u306e\u5e74\u672b\u8abf\u6574\u306b\u3064\u3044\u3066\u3001\u66f8\u985e\u306e\u66f8\u304d\u65b9\u3084\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u3064\u3044\u3066\u89e3\u8aac\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\/9785\/?provider=pa_basic&provider_info=cv.51679.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_51679.jpg\" 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>\u56fd\u6c11\u5e74\u91d1 \u524d\u7d0d\u63a7\u9664\u306e\u8a18\u8f09\u30ac\u30a4\u30c9\uff06\u7533\u544a\u66f8\u8a18\u5165\u4f8b<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u56fd\u6c11\u5e74\u91d1 60\u6b73\u4ee5\u4e0a \u4efb\u610f\u52a0\u5165 \u524d\u7d0d\u300d\u300c\u56fd\u6c11\u5e74\u91d1 \u4e00\u62ec\u6255\u3044\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>\n<div id=\"post-below-intro\"><\/div><h2>\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u524d\u7d0d\u5236\u5ea6\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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style=\"background-color: 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style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u7d0d\u4ed8\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u7d0d\u4ed8\u3057\u3088\u3046\u3068\u3059\u308b\u6708\u306e\u672b\u65e5\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span>2\u5e74\u524d\u7d0d\u30011\u5e74\u524d\u7d0d\u3084\u4e0a\u671f6\u30ab\u6708\uff084\u6708\u5206\u304b\u30899\u6708\u5206\uff09\u306e\u524d\u7d0d\u306f4\u6708\u672b\u65e5\u3001\u4e0b\u671f6\u30ab\u6708\uff0810\u6708\u5206\u304b\u3089\u7fcc\u5e743\u6708\u5206\uff09\u524d\u7d0d\u306f10\u6708\u672b\u65e5\u304c\u7d0d\u4ed8\u671f\u9650\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306b\u304a\u3051\u308b\u524d\u7d0d\u5236\u5ea6\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u524d\u7d0d\u5236\u5ea6\u306e\u5229\u7528\u306b\u3088\u3063\u3066\u3001\u56fd\u6c11\u5e74\u91d1\u306e\u4fdd\u967a\u6599\u304b\u3089\u5272\u5f15\u3092\u53d7\u3051\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u5272\u5f15\u984d\u306f\u5e74\u73874\uff05\u3067\u8907\u5229\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3067\u3042\u308a\u3001\u5e74\u5e73\u5747\u3067\u306f\u7d041.8\uff05\u306e\u5272\u5f15\u7387\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u5272\u5f15\u984d\u306f\u7d0d\u4ed8\u65b9\u6cd5\u306b\u3088\u3063\u3066\u7570\u306a\u3063\u3066\u304f\u308b\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u73fe\u91d1\u304a\u3088\u3073\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u7d0d\u4ed82\u5e74\u524d\u7d0d\u306e\u5834\u5408<\/h3>\n<p>\u4ee4\u548c7\u5e74\u5ea6\u3092\u4f8b\u306b\u6319\u3052\u308b\u3068\u3001\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u6708\u984d17,510\u5186\u3067\u3059\u3002<br \/>\n<span style=\"background-color: #ffff99;\"><b>\u300c\u524d\u7d0d\u7528\u7d0d\u4ed8\u66f8\u300d\u3067\u73fe\u91d1\u7d0d\u4ed8\u304a\u3088\u3073\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u3001\u6b21\u306e\u3088\u3046\u306a\u5272\u5f15\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>6\u30ab\u6708\u5206\u524d\u7d0d<\/b>\uff1a850\u5186\u306e\u5272\u5f15<br \/>\n6\u30ab\u6708\u5206\u306e\u4fdd\u967a\u6599\u984d105,060\u5186\u2192104,210\u5186<\/li>\n<li><b>1\u5e74\u5ea6\u5206\u524d\u7d0d<\/b>\uff1a3,730\u5186\u306e\u5272\u5f15<br \/>\n1\u5e74\u5ea6\u5206\u306e\u4fdd\u967a\u6599\u984d210,120\u5186\u2192206,390\u5186<\/li>\n<li><b>2\u5e74\u5ea6\u5206\u524d\u7d0d<\/b>\uff1a15,670\u5186\u306e\u5272\u5f15<br \/>\n2\u5e74\u5ea6\u5206\u306e\u4fdd\u967a\u6599\u984d425,160\u5186\u2192409,490\u5186<\/li>\n<\/ul>\n<\/div>\n<h3>\u53e3\u5ea7\u632f\u66ff2\u5e74\u524d\u7d0d\u306e\u5834\u5408<\/h3>\n<p>\u3057\u304b\u3057\u3001<span style=\"background-color: #ffff99;\"><b>\u73fe\u91d1\u7d0d\u4ed8\u3084\u30af\u30ec\u30b8\u30c3\u30c8\u7d0d\u4ed8\u3067\u306f\u306a\u304f\u3001\u53e3\u5ea7\u632f\u66ff\u306b\u3057\u305f\u5834\u5408\u3001\u3055\u3089\u306b\u5272\u5f15\u984d\u304c\u5897\u3048\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>6\u30ab\u6708\u5206\u524d\u7d0d<\/b>\uff1a1,190\u5186\u306e\u5272\u5f15<br \/>\n6\u30ab\u6708\u5206\u306e\u4fdd\u967a\u6599\u984d105,060\u5186\u2192103,870\u5186<\/li>\n<li><b>1\u5e74\u5ea6\u5206\u524d\u7d0d<\/b>\uff1a4,400\u5186\u306e\u5272\u5f15<br \/>\n1\u5e74\u5ea6\u5206\u306e\u4fdd\u967a\u6599\u984d210,120\u5186\u2192205,720\u5186<\/li>\n<li><b>2\u5e74\u5ea6\u5206\u524d\u7d0d<\/b>\uff1a17,010\u5186\u306e\u5272\u5f15<br \/>\n2\u5e74\u5ea6\u5206\u306e\u4fdd\u967a\u6599\u984d425,160\u5186\u2192408,150\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u524d\u7d0d\u306e\u671f\u9593\u304c\u5897\u3048\u308c\u3070\u5272\u5f15\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u5ea6\u306e\u51fa\u8cbb\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u304a\u8ca1\u5e03\u3068\u76f8\u8ac7\u3057\u3066\u7d0d\u4ed8\u65b9\u6cd5\u3092\u9078\u3076\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kokunen\/hokenryo\/zenno.html\" rel=\"noopener\" target=\"_blank\">\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u524d\u7d0d\uff5c\u539a\u751f\u52b4\u50cd\u7701\u4ee4<\/a><\/p>\n<h2>\u524d\u7d0d\u3057\u305f\u5834\u5408\u306e\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u63a7\u9664\u624b\u7d9a\u304d<\/h2>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u8a18\u5165\u5f8c\u3001\u4f1a\u793e\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u969b\u3001<span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-6.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-6.jpg\" alt=\"\u4ee4\u548c6\u5e74\u3000\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\uff09\u63a7\u9664\u8a3c\u660e\u66f8\uff08\u30cf\u30ac\u30ad\uff09\u306e\u898b\u65b9\" width=\"1180\" height=\"611\" class=\"aligncenter size-full wp-image-99765\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-6.jpg 1180w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-6-300x155.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-6-1024x530.jpg 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-6-768x398.jpg 768w\" sizes=\"auto, (max-width: 1180px) 100vw, 1180px\" 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title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u300d\u6b04\u306b\u3001\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-4.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-4.jpg\" alt=\"\u4ee4\u548c7\u5e742025\u5e74\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664_\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"1120\" height=\"792\" class=\"aligncenter size-full wp-image-99763\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-4.jpg 1120w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-4-300x212.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-4-1024x724.jpg 1024w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-4-768x543.jpg 768w\" sizes=\"auto, (max-width: 1120px) 100vw, 1120px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/a><\/p>\n<p>\u5177\u4f53\u7684\u306a\u4f8b\u3068\u3057\u3066\u3001\u4f1a\u793e\u54e1\u306e\u89aa\u304c\u5b50\u3069\u3082\u306e\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u30921\u5e74\u5206\u524d\u7d0d\u3057\u305f\u5834\u5408\u306e\u66f8\u304d\u65b9\u3092\u6319\u3052\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-3.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-3.jpg\" alt=\"\u4ee4\u548c7\u5e742025\u5e74\u56fd\u6c11\u5e74\u91d1\u63a7\u9664_\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"431\" height=\"124\" class=\"aligncenter size-full wp-image-99764\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-3.jpg 431w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/004-3-300x86.jpg 300w\" sizes=\"auto, (max-width: 431px) 100vw, 431px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" rel=\"noopener\" target=\"_blank\">A2-3 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_04.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/a><\/p>\n<p>\u300c\u4fdd\u967a\u6599\u306e\u652f\u6255\u5148\u306e\u540d\u79f0\u300d\u306f\u3001\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u306e\u904b\u55b6\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u300c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h2>\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u524d\u7d0d\u3057\u305f\u5834\u5408\u306f\u5e74\u672b\u8abf\u6574\u3067\u306e\u63a7\u9664\u3092\u884c\u304a\u3046\uff01<\/h2>\n<p><span style=\"background-color: 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