{"id":52635,"date":"2022-04-08T14:59:03","date_gmt":"2022-04-08T05:59:03","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=52635"},"modified":"2025-11-06T10:48:03","modified_gmt":"2025-11-06T01:48:03","slug":"%e4%bc%9a%e7%a4%be%e3%81%8c%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%82%92%e3%81%97%e3%81%a6%e3%81%8f%e3%82%8c%e3%81%aa%e3%81%84%e5%a0%b4%e5%90%88%e3%81%af%e3%81%a9%e3%81%86%e3%81%99%e3%82%8b%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/52635\/","title":{"rendered":"\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u304f\u308c\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308b\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\" 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\/48409\/?provider=pa_basic&provider_info=cv.52635.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>\u306f\u3001\u4f1a\u793e\u54e1\u304c\u6bce\u6708\u3001\u7d66\u4e0e\u304b\u3089<a 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class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/wp-content\/uploads\/2025\/09\/minibook_2640.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>\u4f1a\u793e\u672a\u5bfe\u5fdc\u6642\u306e\u5e74\u672b\u8abf\u6574\u30fb\u78ba\u5b9a\u7533\u544a\u5bfe\u51e6\u30de\u30cb\u30e5\u30a2\u30eb<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u3057\u3066\u304f\u308c\u306a\u3044\u300d\u300c\u5e74\u672b\u8abf\u6574\u81ea\u5206\u3067\u3084\u308c\u3068\u8a00\u308f\u308c\u305f\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>\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u304f\u308c\u306a\u3044\u3053\u3068\u306f\u3042\u308b\uff1f<\/h2>\n<p>\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u304f\u308c\u306a\u3044\u30b1\u30fc\u30b9\u306f\u3001\u3044\u304f\u3064\u304b\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u30b1\u30fc\u30b91\uff1a\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u3044\u3066\u3082\u5e74\u672b\u8abf\u6574\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3092\u4f1a\u793e\u5074\u304c\u8a8d\u8b58\u3057\u3066\u3044\u306a\u3044<\/h3>\n<p>\u6bce\u6708\u306e\u7d66\u4e0e\u306e\u652f\u6255\u3044\u306e\u969b\u306b\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u7fcc\u670810\u65e5\u307e\u3067\u306b\u56fd\u306b\u7d0d\u7a0e\u3057\u3066\u3044\u3066\u3082\u3001\u3053\u3046\u3057\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5f93\u696d\u54e1\u306b\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u306e<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\u300d\u3092\u63d0\u51fa\u3055\u305b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u7533\u544a\u304c\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u5404\u7a2e\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u305a\u3001\u5e74\u672b\u8abf\u6574\u3082\u884c\u308f\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8d77\u696d\u9593\u3082\u306a\u3044\u4f1a\u793e\u3084\u500b\u4eba\u4e8b\u696d\u306e\u5834\u5408\u3001\u30d3\u30b8\u30cd\u30b9\u3092\u8ecc\u9053\u306b\u4e57\u305b\u308b\u306e\u306b\u624b\u4e00\u676f\u3067\u3001\u7d30\u304b\u3044\u4e8b\u52d9\u624b\u7d9a\u307e\u3067\u914d\u616e\u3067\u304d\u306a\u3044\u3053\u3068\u306f\u3042\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001<b>\u5f93\u696d\u54e1\u306e\u307b\u3046\u304b\u3089\u5e74\u672b\u8abf\u6574\u306e\u5fc5\u8981\u6027\u3092\u8a71\u305b\u3070\u3001\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u3078\u306e\u4f9d\u983c\u3084\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u5c0e\u5165\u306a\u3069\u3001\u9069\u5207\u306b\u51e6\u7406\u3057\u3066\u304f\u308c\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/b><\/p>\n<h3>\u30b1\u30fc\u30b92\uff1a\u5e74\u672b\u8abf\u6574\u3069\u3053\u308d\u304b\u6e90\u6cc9\u5fb4\u53ce\u306e\u8a8d\u8b58\u3082\u306a\u3044<\/h3>\n<p>\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u3089\u305b\u305a\u306b\u5168\u984d\u652f\u6255\u3046\u3068\u3053\u308d\u3082\u307e\u308c\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u3088\u3046\u306a\u975e\u6b63\u898f\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u306f\u3001\u7d66\u4e0e\u306e\u91d1\u984d\u306b\u95a2\u4fc2\u306a\u304f\u4e00\u5f8b\u3053\u306e\u3088\u3046\u306a\u6271\u3044\u3092\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306f\u591a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u5192\u982d\u306b\u8ff0\u3079\u305f\u3088\u3046\u306b\u3001\u5e74\u672b\u8abf\u6574\u306f\u3001\u6bce\u6708\u3001\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u304d\u305f\u6982\u7b97\u306e\u7a0e\u984d\u3068\u30011\u5e74\u9593\u306b\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u3068\u306e\u5dee\u984d\u3092\u6e05\u7b97\u3059\u308b\u624b\u7d9a\u3067\u3059\u304b\u3089\u3001\u5168\u984d\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308c\u3070\u6e05\u7b97\u3068\u3044\u3046\u767a\u60f3\u306b\u304a\u3088\u3070\u306a\u3044\u3053\u3068\u304c\u60f3\u50cf\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><b>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3001\u6b63\u793e\u54e1\u306b\u95a2\u4fc2\u306a\u304f\u3001\u5e74\u53ce\u304c103\u4e07\u5186\uff08\u6708\u984d88,000\u5186\uff09\u3092\u8d85\u3048\u308c\u3070\u3001\u7a0e\u6cd5\u4e0a\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u3068<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u306e\u5408\u8a08\u984d\u3092\u8d85\u3048\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/p>\n<p>\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u4f1a\u793e\u304c\u6e90\u6cc9\u5fb4\u53ce\u305b\u305a\u3001\u56fd\u306b\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u3001\u7121\u7533\u544a\u72b6\u614b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3082\u30b1\u30fc\u30b91\u3068\u540c\u69d8\u3001\u5358\u306b\u77e5\u3089\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308c\u3070\u3001\u5f93\u696d\u54e1\u304b\u3089\u5fc5\u8981\u6027\u3092\u8a71\u3059\u3053\u3068\u3067\u89e3\u6c7a\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h3>\u30b1\u30fc\u30b93\uff1a\u4f1a\u793e\u304c\u6545\u610f\u306b\u5e74\u672b\u8abf\u6574\u3057\u306a\u3044<\/h3>\n<p>\u5384\u4ecb\u306a\u306e\u306f\u3001\u77e5\u3063\u3066\u3044\u306a\u304c\u3089\u6545\u610f\u306b\u5e74\u672b\u8abf\u6574\u3057\u306a\u3044\u30b1\u30fc\u30b9\u3067\u3059\u3002\u591a\u304f\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u95a2\u308f\u308b\u4e8b\u52d9\u624b\u7d9a\u304c\u7169\u96d1\u3067\u3001\u624b\u9593\u3068\u6642\u9593\u304c\u304b\u304b\u308b\u3068\u3044\u3046\u306e\u304c\u7406\u7531\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u6545\u610f\u306b\u6e90\u6cc9\u5fb4\u53ce\u3059\u3089\u3057\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u5e74\u672b\u8abf\u6574\u3057\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u3001<a href=\"https:\/\/biz.moneyforward.com\/contract\/basic\/5083\/\" data-internallinksmanager029f6b8e52c=\"579\" title=\"\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/a>\u610f\u8b58\u304c\u6b20\u5982\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u3067\u306f\u5bfe\u51e6\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u306e\u9055\u6cd5\u6027\u3084\u5bfe\u51e6\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u3042\u3089\u305f\u3081\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u6cd5\u4e0a\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u4eba\u3082\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u3082\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<h2>\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u3092\u3057\u306a\u3044\u306e\u306f\u9055\u6cd5\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u3067\u306f\u3001\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u304c\u539f\u5247\u3068\u3055\u308c\u3066\u3044\u307e\u3059<\/b><\/span>\uff08\u6240\u5f97\u7a0e\u6cd5120\u67611\u9805\uff09\u3002<\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u8005\uff08\u4f1a\u793e\u54e1\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3068\u3057\u3066\u3044\u307e\u3059\uff08\u6240\u5f97\u7a0e\u6cd5121\u67611\u9805\uff09\u3002\u7d66\u4e0e\u306e\u3088\u3046\u306a\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u6255\u8005\u304c\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3057\u3066\u7d0d\u7a0e\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u3092\u5b9a\u3081\u3066\u3044\u308b\u304b\u3089\u3067\u3059\uff08\u6240\u5f97\u7a0e\u6cd5183\u6761\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7d66\u4e0e\u984d\u306e\u5909\u52d5\u3001\u6240\u5f97\u7a0e\u63a7\u9664\u5bfe\u8c61\u8005\u306e\u6570\u306e\u5897\u6e1b\u3001\u5f93\u696d\u54e1\u500b\u4eba\u3067\u52a0\u5165\u3059\u308b\u751f\u547d\u4fdd\u967a\u3084\u5730\u9707\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u306e\u63a7\u9664\u306a\u3069\u304c\u3042\u308c\u3070\u3001\u672c\u6765\u306e\u7d0d\u7a0e\u984d\u3068\u6e90\u6cc9\u5fb4\u53ce\u6e08\u307f\u306e\u7a0e\u984d\u306f\u4e00\u81f4\u3057\u306a\u3044\u306e\u304c\u666e\u901a\u3067\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u4e0d\u4e00\u81f4\u306f\u5e74\u672b\u8abf\u6574\u306b\u3088\u3063\u3066\u6e05\u7b97\u3055\u308c\u3001\u305d\u306e\u5e74\u306e\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u304c\u5b8c\u7d50\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u6240\u5f97\u7a0e\u6cd5190\u6761\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u5236\u5ea6\u5168\u4f53\u306e\u4ed5\u7d44\u307f\u3068\u3057\u3066\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u7d0d\u7a0e\u8005\u306f\u7d66\u4e0e\u306e\u652f\u6255\u8005\u3067\u3042\u308b\u4f1a\u793e\u3067\u3042\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u56fd\u3068\u306e\u95a2\u4fc2\u3067\u306f\u7d0d\u7a0e\u8005\u3067\u306f\u3042\u308a\u307e\u305b\u3093\uff08\u56fd\u7a0e\u901a\u5247\u6cd52\u67615\u53f7\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u6765\u306e\u7d0d\u7a0e\u984d\u3068\u6e90\u6cc9\u5fb4\u53ce\u6e08\u307f\u306e\u7a0e\u984d\u306b\u4e0d\u4e00\u81f4\u304c\u3042\u3063\u3066\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3067\u306f\u6e05\u7b97\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u6e05\u7b97\u624b\u6bb5\u3068\u3057\u3066\u306f\u3001\u7d66\u4e0e\u306e\u652f\u6255\u8005\u3067\u3042\u308b\u4f1a\u793e\u306b\u3088\u308b\u5e74\u672b\u8abf\u6574\u3057\u304b\u306a\u3044\u3068\u3044\u3046\u306e\u304c\u3001\u7a0e\u6cd5\u4e0a\u306e\u5927\u524d\u63d0\u306a\u306e\u3067\u3059\u3002<\/b><\/span>\u5e74\u672b\u8abf\u6574\u3067\u7a0e\u91d1\u306e\u904e\u6255\u3044\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u9084\u4ed8\u3092\u884c\u3046\u306e\u304c\u56fd\u3067\u306f\u306a\u304f\u3001\u4f1a\u793e\u3067\u3042\u308b\u306e\u306f\u305d\u306e\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u7406\u7531\u3067\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7a0e\u306e\u5fb4\u53ce\u304c\u78ba\u5b9f\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3042\u308b\u305f\u3081\u8ab2\u7a0e\u6a19\u6e96\u304c\u78ba\u5b9f\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u7d66\u4e0e\u306e\u652f\u6255\u8005\u5358\u4f4d\u3067\u7d0d\u7a0e\u3092\u53d6\u308a\u307e\u3068\u3081\u308b\u305f\u3081\u3001\u5fb4\u53ce\u3059\u308b\u305f\u3081\u306e\u7d4c\u8cbb\u304c\u5c11\u306a\u304f\u3066\u6e08\u3080\u3053\u3068<\/li>\n<li>\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3054\u3068\u306b\u5fb4\u53ce\u3059\u308b\u305f\u3081\u3001\u6bce\u56de\u306e\u8ca0\u62c5\u304c\u5c11\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u306f\u3001\u6bce\u670810\u65e5\u307e\u3067\u306b\u56fd\u5eab\u306b\u7d0d\u4ed8\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u56fd\u5bb6\u8ca1\u653f\u306e\u89b3\u70b9\u304b\u3089\u3082\u7a0e\u53ce\u306e\u5747\u7b49\u5316\u3001\u5b89\u5b9a\u5316\u3068\u3044\u3046\u70b9\u3067\u3082\u5927\u304d\u304f\u5bc4\u4e0e\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u3055\u3066\u3001\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u3092\u3057\u306a\u3044\u306e\u306f\u9055\u6cd5\u304b\u3068\u3044\u3046\u554f\u984c\u3067\u3059\u304c\u3001\u3053\u3046\u3057\u305f\u80cc\u666f\u304b\u3089\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\u7d66\u4e0e\u652f\u6255\u8005\u306b\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001<span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u3092\u3057\u306a\u3044\u3053\u3068\u306f\u540c\u6cd5\u9055\u53cd\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7f70\u5247\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\u5e74\u672b\u8abf\u6574\u3092\u884c\u308f\u305a\u3001\u5f93\u696d\u54e1\u304b\u3089\u6b63\u3057\u3044\u7a0e\u984d\u3092\u5fb4\u53ce\u3057\u306a\u304b\u3063\u305f\u5834\u5408<br \/>\n1\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u307e\u305f\u306f50\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c242\u6761\uff09<\/p><\/blockquote>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340AC0000000033\" rel=\"noopener\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><br \/>\n\u5e74\u672b\u8abf\u6574\u3092\u3057\u306a\u304b\u3063\u305f\u7406\u7531\u3068\u3057\u3066\u3001\u300c\u77e5\u3089\u306a\u304b\u3063\u305f\u300d\u300c\u5fd9\u3057\u304f\u3066\u6642\u9593\u304c\u306a\u304b\u3063\u305f\u300d\u3068\u3044\u3046\u8a00\u3044\u8a33\u306f\u901a\u7528\u3057\u307e\u305b\u3093\u3002\u7f70\u5247\u306f\u6e1b\u514d\u3055\u308c\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u3044\u306a\u304c\u3089\u6240\u5f97\u7a0e\u3092\u7a0e\u52d9\u7f72\u306b\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u300110\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u307e\u305f\u306f200\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\uff08\u3082\u3057\u304f\u306f\u305d\u306e\u4e21\u65b9\uff09\u304c\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\uff08\u6240\u5f97\u7a0e\u6cd5240\u6761\uff09\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3067\u306f\u306a\u3044\u3053\u3068\u3082<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4f1a\u793e\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u4eba\u306e\u5f93\u696d\u54e1\u5168\u54e1\u306b\u3064\u3044\u3066\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<b>\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/p>\n<ol>\n<li>\u672c\u5e74\u4e2d\u306e\u4e3b\u305f\u308b\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba<\/li>\n<li>\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u3084\u9084\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba<\/li>\n<li>2\u30ab\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u307b\u304b\u306e\u52e4\u52d9\u5148\u306b\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u4eba<\/li>\n<li>\u5e74\u306e\u4e2d\u9014\u3067\u9000\u8077\u3057\u305f\u304c\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u306a\u3044\u4eba<\/li>\n<li>\u56fd\u5185\u306b\u4f4f\u6240\u304c\u306a\u3044\u304b\u3001\u73fe\u5728\u307e\u3067\u5f15\u304d\u7d9a\u3044\u30661\u5e74\u4ee5\u4e0a\u306e\u5c45\u6240\u304c\u306a\u3044\u4eba\uff08\u975e\u5c45\u4f4f\u8005\uff09<\/li>\n<li>\u7d99\u7d9a\u3057\u3066\u540c\u4e00\u306e\u96c7\u7528\u4e3b\u306b\u96c7\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u4eba\uff08\u65e5\u96c7\u52b4\u50cd\u8005\uff09<\/li>\n<\/ol>\n<p>\u4e0a\u8a18\u300c4\u300d\u306e\u300c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u300d\u3068\u306f\u3001\u6b21\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6b7b\u4ea1\u306b\u3088\u308a\u9000\u8077\u3057\u305f\u4eba<\/li>\n<li>\u8457\u3057\u3044\u5fc3\u8eab\u969c\u5bb3\u306e\u305f\u3081\u306b\u9000\u8077\u3057\u305f\u4eba\u3067\u9000\u8077\u306e\u6642\u671f\u304b\u3089\u305d\u306e\u5e74\u4e2d\u306b\u518d\u5c31\u8077\u304c\u4e0d\u53ef\u80fd\u3068\u8a8d\u3081\u3089\u308c\u3001\u304b\u3064\u3001\u9000\u8077\u5f8c\u305d\u306e\u5e74\u4e2d\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u4eba<\/li>\n<li>12\u6708\u306b\u652f\u6255\u671f\u306e\u5230\u6765\u3059\u308b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u5f8c\u306b\u9000\u8077\u3057\u305f\u4eba<\/li>\n<li>\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\u3068\u3057\u3066\u50cd\u3044\u3066\u3044\u308b\u4eba\u306a\u3069\u304c\u9000\u8077\u3057\u305f\u5834\u5408\u3067\u305d\u306e\u5e74\u4e2d\u306b\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u7d66\u4e0e\u306e\u7dcf\u984d\u304c103\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\uff08\u9000\u8077\u5f8c\u305d\u306e\u5e74\u4e2d\u306b\u307b\u304b\u306e\u52e4\u52d9\u5148\u7b49\u304b\u3089\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u4eba\u306f\u9664\u304d\u307e\u3059\uff09<\/li>\n<\/ul>\n<p>\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u53c2\u7167\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\/2673\/\" data-lkc-id=\"56\" 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\">\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u4eba\u3068\u306f\uff1f<\/div><div class=\"lkc-excerpt\">\u901a\u5e38\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u3053\u3068\u3067\u7d0d\u7a0e\u95a2\u4fc2\u304c\u7d42\u4e86\u3057\u307e\u3059\u304c\u3001\u4f8b\u5916\u7684\u306b\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u5f93\u696d\u54e1\u304c\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3068\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u3069\u306e\u3088\u3046\u306a\u70b9\u3067\u7570\u306a\u308b\u3067\u3057\u3087\u3046\u304b\u3002\u5f93\u696d\u54e1\u304c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u6982\u8981\u3068\u6d41\u308c\u6bce\u6708\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3046\u969b\u306b\u63a7\u9664\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u6982\u7b97\u306b\u3088\u308b\u4eee\u6255\u3044\u3068\u306a\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u306e\u6b63\u78ba\u306a\u7d0d\u7a0e\u984d\u306f\u7dcf\u53ce\u5165\u984d\u3084\u63a7\u9664\u984d\u304c\u78ba\u5b9a\u3057\u305f\u5e74\u672b\u306b\u8a08\u7b97\u3057\u3001\u4e8b\u524d\u306b\u7d0d\u3081\u305f\u7d0d\u7a0e\u984d\u3068\u306e\u7cbe\u7b97\u3092\u884c\u3044\u307e...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h2>\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u304f\u308c\u306a\u3044\u3068\u304d\u306e\u5bfe\u51e6\u6cd5<\/h2>\n<p>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u304c\u5e0c\u8584\u306a\u4f1a\u793e\u306e\u5834\u5408\u3001\u6545\u610f\u306b\u5e74\u672b\u8abf\u6574\u3092\u3057\u306a\u3044\u3068\u3053\u308d\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u524d\u8ff0\u306e\u3088\u3046\u306b\u5f93\u696d\u54e1\u304c\u9055\u6cd5\u3060\u3068\u3044\u3063\u305f\u3068\u3053\u308d\u3067\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u5f37\u304f\u4e3b\u5f35\u3059\u308b\u3053\u3068\u3067\u9000\u8077\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u3053\u3068\u3092\u8352\u7acb\u3066\u305a\u306b\u5bfe\u51e6\u3059\u308b\u306b\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h3>\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u76f8\u8ac7\u3059\u308b<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u308c\u3092\u3057\u306a\u3044\u3068\u3044\u3046\u306e\u306f\u6240\u5f97\u7a0e\u6cd5\u9055\u53cd\u306b\u306a\u308a\u307e\u3059\u3002\u4f1a\u793e\u304c\u660e\u3089\u304b\u306b\u6545\u610f\u306b\u9055\u53cd\u884c\u70ba\u3092\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001<b>\u5bfe\u5fdc\u306f\u884c\u653f\u6a5f\u95a2\u306b\u3057\u3066\u3082\u3089\u3046\u306e\u304c\u30d9\u30b9\u30c8\u3067\u3059\u3002<\/b><\/p>\n<p>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u304c\u6b20\u5982\u3057\u3066\u3044\u308b\u4f1a\u793e\u306e\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7d0d\u4ed8\u6f0f\u308c\u304c\u3042\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u56fd\u7a0e\u5c40\u3084\u6240\u8f44\u7a0e\u52d9\u7f72\u3067\u306f\u3001\u9762\u63a5\u3001\u96fb\u8a71\u3001\u90f5\u9001\u3067\u8ab2\u7a0e\u6f0f\u308c\u3084\u5fb4\u53ce\u6f0f\u308c\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u3001<b>\u56fd\u7a0e\u8077\u54e1\u306b\u306f\u53b3\u683c\u306a\u5b88\u79d8\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u60c5\u5831\u5185\u5bb9\u3092\u5916\u90e8\u306b\u6f0f\u3089\u3059\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/p>\n<p>\u307e\u305f\u3001\u60c5\u5831\u63d0\u4f9b\u3092\u5bb9\u6613\u306b\u3059\u308b\u305f\u3081\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u306f\u300c\u8ab2\u7a0e\u30fb\u5fb4\u53ce\u6f0f\u308c\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u63d0\u4f9b\u300d\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u60c5\u5831\u63d0\u4f9b\u30d5\u30a9\u30fc\u30e0\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u5165\u529b\u3057\u3001\u9001\u4fe1\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/suggestion\/johoteikyo\/input_form.html\" rel=\"noopener\" 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2015\/a\/02\/2_01.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\u300c\u7533\u544a\u624b\u7d9a\u306e\u6d41\u308c\u300d<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top#bsctrl\" rel=\"noopener\" 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