{"id":52624,"date":"2022-04-08T15:10:37","date_gmt":"2022-04-08T06:10:37","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=52624"},"modified":"2025-10-31T11:05:58","modified_gmt":"2025-10-31T02:05:58","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%ae%e3%81%a8%e3%81%8d%e3%81%ab%e8%a8%98%e8%bc%89%e3%81%99%e3%82%8b%e4%bd%8f%e6%89%80%e3%81%af%e4%bd%8f%e6%b0%91%e7%a5%a8%e3%81%ae%e4%bd%8f%e6%89%80%e3%81%a7","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/52624\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306e\u3068\u304d\u306b\u8a18\u8f09\u3059\u308b\u4f4f\u6240\u306f\u4f4f\u6c11\u7968\u306e\u4f4f\u6240\u3067\u3088\u3044\uff1f"},"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\" 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https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4ee4\u548c7\u5e74\u30fb2025\u5e74\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u3001\u4f4f\u6240\u8a18\u5165\u6b04-300x214.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4ee4\u548c7\u5e74\u30fb2025\u5e74\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u3001\u4f4f\u6240\u8a18\u5165\u6b04-768x549.jpg 768w\" sizes=\"auto, (max-width: 980px) 100vw, 980px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_06.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff17\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\uff08PDF\/1,235KB\uff09<br \/>\n\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/66149\/\" data-lkc-id=\"704\" 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\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3068\u306f\uff1f\u66f8\u985e\u306e\u66f8\u304d\u65b9\u3084\u306e\u8a02\u6b63\u65b9\u6cd5\u306a\u3069\u89e3\u8aac<\/div><div 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class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>&nbsp;<\/p>\n<h4>\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\uff08\u30de\u30eb\u6276\uff09<\/h4>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.jpg\" alt=\"\u4ee4\u548c7\u5e74\u30fb2025\u5e74 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\" width=\"980\" height=\"700\" class=\"aligncenter size-full wp-image-98847\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.jpg 980w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-300x214.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-768x549.jpg 768w\" sizes=\"auto, (max-width: 980px) 100vw, 980px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_01.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3219\/\" data-lkc-id=\"162\" 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\">\u4ee4\u548c8\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u8a18\u5165\u4f8b\u3001\u66f8\u304d\u2f45\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">\u4f01\u696d\u306f\u3001\u6bce\u5e7412\u6708\u9803\uff08\u65b0\u898f\u63a1\u7528\u8005\u306e\u5834\u5408\u306f\u6700\u521d\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3046\u3068\u304d\uff09\u307e\u3067\u306b\u306f\u3001\u7fcc\u5e74\u5206\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u5f93\u696d\u54e1\u304b\u3089\u3082\u3089\u3044\u307e\u3059\u3002\u3053\u306e\u7533\u544a\u66f8\u3092\u3082\u3089\u3063\u3066\u304a\u304b\u306a\u3044\u3068\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u969b\u306e\u8af8\u63a7\u9664\u304c\u3067\u304d\u306a\u3044\u3070\u304b\u308a\u304b\u3001\u5e74\u672b\u8abf\u6574\u3082\u3067\u304d\u307e\u305b\u3093\u3002\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u30de\u30eb\u6276\u3053\u3068\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3068\u306f\uff1f\u30de\u30eb\u6276\u3068\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\uff09\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u3053\u306e\u66f8\u985e\u306f\u3001\u4f01\u696d\u304c\u305d\u306e\u5e74\u306e\u6700...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>&nbsp;<\/p>\n<h4>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\uff08\u30de\u30eb\u30db\uff09<\/h4>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c7\u5e74\u5206_\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c7\u5e74\u5206_\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8.jpg\" alt=\"\u4ee4\u548c7\u5e74\u5206_\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" width=\"980\" height=\"700\" class=\"aligncenter size-full wp-image-98848\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c7\u5e74\u5206_\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8.jpg 980w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c7\u5e74\u5206_\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8-300x214.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2022\/04\/\u4ee4\u548c7\u5e74\u5206_\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8-768x549.jpg 768w\" sizes=\"auto, (max-width: 980px) 100vw, 980px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<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\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50629\/\" data-lkc-id=\"705\" 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\">\u30102025\u5e74\u3011\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u307e\u3068\u3081<\/div><div class=\"lkc-excerpt\">\u300c\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u3092\u66f8\u304f\u305e\uff01\u300d\u3068\u610f\u6c17\u8fbc\u3093\u3060\u3082\u306e\u306e\u3001\u300c\u2026\u2026\u3053\u308c\u3067\u5408\u3063\u3066\u308b\uff1f\u300d\u300c\u5f15\u8d8a\u3057\u305f\u3051\u3069\u3001\u3069\u3063\u3061\u306e\u4f4f\u6240\u3092\u66f8\u3051\u3070\u3044\u3044\u306e\uff1f\u300d\u3068\u3001\u4e0d\u5b89\u306a\u6c17\u6301\u3061\u3067\u8a18\u5165\u3057\u3066\u3044\u308b\u4eba\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u3053\u3067\u306f\u3001\u6bce\u5e74\u306e\u3053\u3068\u306a\u304c\u3089\u3088\u304f\u5206\u304b\u3089\u305a\u306b\u8a18\u5165\u3057\u3066\u3044\u308b\u4eba\u3082\u3001\u521d\u3081\u3066\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u4eba\u3082\u3001\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u3092\u81ea\u4fe1\u3092\u6301\u3063\u3066\u66f8\u3051\u308b\u3088\u3046\u306b\u3001\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u9805\u76ee\u3054\u3068\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u3072\u3068\u3064\u3072\u3068\u3064\u3001\u7126\u3089\u305a\u3001\u3086\u3063\u304f\u308a\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u306d\u3002\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3092\u66f8\u304f\u524d\u306e\u6e96\u5099\u306f\uff1f\u5f15\u7528\uff1aA2-3\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81\u3001...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u5e74\u672b\u66f8\u985e\u306e\u66f8\u985e\u306e\u66f8\u304d\u65b9\u306f\u3001\u4e0b\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-lkc-id=\"5\" 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\">\u30102026\u5e74\u3011\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f\u5fc5\u8981\u66f8\u985e\u307e\u3068\u3081\u30fb\u66f8\u304d\u65b9\u3092\u7c21\u5358\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">\u5e74\u672b\u8abf\u6574\u306f\u30011\u5e74\u9593\u306e\u7d0d\u7a0e\u984d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u91cd\u8981\u306a\u696d\u52d9\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306f\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u5fc5\u8981\u8cc7\u6599\u306e\u4f5c\u6210\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u5f93\u696d\u54e1\u304b\u3089\u306e\u8cea\u554f\u306b\u5bfe\u5fdc\u3059\u308b\u306a\u3069\u5fd9\u3057\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u6700\u65b0\u7248\u306e\u5e74\u672b\u8abf\u6574\u306e\u624b\u7d9a\u304d\u3068\u63d0\u51fa\u8cc7\u6599\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u306e\u9055\u3044\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u306e\u4e3b\u306a\u9055\u3044\u306f\u3001\u624b\u7d9a\u304d\u3092\u884c\u3046\u4e3b\u4f53\u304c\u9055\u3046\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u304a\u3088\u3073\u78ba\u5b9a\u7533\u544a\u306e\u76ee\u7684\u306f\u3001\u3044\u305a\u308c\u3082\u56fd\u306b\u7d0d\u3081\u308b\u3079\u304d\u300c\u6240\u5f97\u7a0e\u300d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u305d\u306e\u70b9\u306b\u4e21\u8005\u306e\u9055\u3044\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5e74\u672b\u8abf\u6574\u306f\u6240\u5c5e\u3057\u3066\u3044\u308b\u4f1a\u793e\u304c\u4e3b\u4f53\u3068\u306a\u3063\u3066\u884c\u3044\u307e\u3059\u3002\u5bfe\u3057\u3066\u78ba\u5b9a\u7533\u544a...<\/div><\/div><div 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