{"id":52711,"date":"2022-04-15T15:51:22","date_gmt":"2022-04-15T06:51:22","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=52711"},"modified":"2026-03-31T16:41:40","modified_gmt":"2026-03-31T07:41:40","slug":"%e9%9b%87%e7%94%a8%e4%bf%9d%e9%99%ba%e6%96%99%e3%81%a8%e3%81%af%ef%bc%9f2022%e5%b9%b4%e3%81%ae%e6%b3%95%e6%94%b9%e6%ad%a3%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e5%a4%89%e6%9b%b4%e7%82%b9%e3%81%ab","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/52711\/","title":{"rendered":"\u96c7\u7528\u4fdd\u967a\u6599\u3068\u306f\uff1f\u4ed5\u7d44\u307f\u3084\u8a08\u7b97\u65b9\u6cd5\u306a\u3069\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u6599\u3068\u306f\uff1f<\/div>\n<p><strong>\u96c7\u7528\u4fdd\u967a\u6599\u3068\u306f\u3001\u5931\u696d\u3084\u80b2\u5150\u4f11\u696d\u6642\u306e\u7d66\u4ed8\u3092\u652f\u3048\u308b\u305f\u3081\u3001\u52b4\u4f7f\u3067\u8ca0\u62c5\u3059\u308b\u516c\u7684\u4fdd\u967a\u6599\u3067\u3059\u3002<\/strong><\/p>\n<ul class=\"summary-box__list 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Q\uff06A\uff5e\u4e8b\u696d\u4e3b\u306e\u7686\u69d8\u3078\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h3>\u96c7\u7528\u4fdd\u967a\u306e\u76ee\u7684<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u5236\u5ea6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u96c7\u7528\u4fdd\u967a\u306e\u5bfe\u8c61\u8005\u3068\u52a0\u5165\u6761\u4ef6<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u96c7\u7528\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u306f\u3001\u52b4\u50cd\u8005\u3068\u4e8b\u696d\u4e3b\u306e\u53cc\u65b9\u306b\u8ab2\u3055\u308c\u308b\u70b9\u306b\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u52b4\u50cd\u8005\u306f\u7d66\u4e0e\u304b\u3089\u96c7\u7528\u4fdd\u967a\u6599\u304c\u5929\u5f15\u304d\u3055\u308c\u3001\u4e8b\u696d\u4e3b\u3082\u305d\u308c\u3068\u306f\u5225\u306b\u4e00\u5b9a\u5272\u5408\u306e\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u307e\u3059\u3002\u96c7\u7528\u4fdd\u967a\u6599\u3092\u8ab0\u304c\u3069\u306e\u3088\u3046\u306b\u8ca0\u62c5\u3059\u308b\u306e\u304b\u3001\u52b4\u4f7f\u8ca0\u62c5\u306e\u5185\u8a33\u3084\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u52b4\u50cd\u8005\u3068\u4e8b\u696d\u4e3b\u306e\u53cc\u65b9\u306b\u3088\u308b\u4fdd\u967a\u6599\u8ca0\u62c5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96c7\u7528\u4fdd\u967a\u6599\u306f\u52b4\u4f7f\u6298\u534a\u3067\u8ca0\u62c5\u3059\u308b\u90e8\u5206\u3068\u3001\u4e8b\u696d\u4e3b\u306e\u307f\u304c\u8ca0\u62c5\u3059\u308b\u90e8\u5206\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u4e3b\u306b\u5931\u696d\u7b49\u7d66\u4ed8\u3084\u80b2\u5150\u4f11\u696d\u7d66\u4ed8\u306b\u5145\u3066\u3089\u308c\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u52b4\u50cd\u8005\u3068\u4e8b\u696d\u4e3b\u304c\u540c\u7387\u3092\u8ca0\u62c5\u3057\u3001\u96c7\u7528\u5b89\u5b9a\u4e8b\u696d\u30fb\u80fd\u529b\u958b\u767a\u4e8b\u696d\uff08\u3044\u308f\u3086\u308b\u300c\u96c7\u7528\u4fdd\u967a\u4e8c\u4e8b\u696d\u300d\uff09\u306b\u5145\u3066\u3089\u308c\u308b\u90e8\u5206\u306f\u4e8b\u696d\u4e3b\u306e\u307f\u304c\u8ca0\u62c5\u3057\u307e\u3059\u3002<\/p>\n<p>2025\u5e74\u5ea6\u6642\u70b9\u3067\u306f\u3001\u4e00\u822c\u306e\u4e8b\u696d\u306b\u304a\u3051\u308b\u96c7\u7528\u4fdd\u967a\u6599\u73871.45%\u306e\u5185\u8a33\u306f\u5931\u696d\u7b49\u7d66\u4ed8\u52060.7%\u3001\u80b2\u5150\u4f11\u696d\u7d66\u4ed8\u52060.4%\u3001\u4e8c\u4e8b\u696d\u52060.35%\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u5931\u696d\u7b49\u7d66\u4ed8\u3068\u80b2\u4f11\u7d66\u4ed8\u306e\u8a081.1%\u5206\u3092\u52b4\u4f7f\u3067\u6298\u534a\uff08\u54040.55%\u305a\u3064\uff09\u3057\u3001\u4e8c\u4e8b\u696d\u52060.35%\u3092\u4e8b\u696d\u4e3b\u304c\u5168\u984d\u8ca0\u62c5\u3059\u308b\u69cb\u9020\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u30012026\u5e74\u5ea6\u306f\u4e00\u822c\u306e\u4e8b\u696d\u306b\u304a\u3051\u308b\u96c7\u7528\u4fdd\u967a\u6599\u7387\u304c1.35\uff05\u3068\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u52b4\u50cd\u8005\u3082\u4e8b\u696d\u4e3b\u3082\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u3053\u3068\u3067\u3001\u53cc\u65b9\u304c\u5354\u529b\u3057\u3066\u5236\u5ea6\u3092\u652f\u3048\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u4e3b\u306e\u307f\u304c\u8ca0\u62c5\u3059\u308b\u300c\u96c7\u7528\u4fdd\u967a\u4e8c\u4e8b\u696d\u300d\u3068\u306f\u3001\u5931\u696d\u306e\u4e88\u9632\u3084\u52b4\u50cd\u8005\u306e\u80fd\u529b\u958b\u767a\u5411\u4e0a\u3001\u96c7\u7528\u6a5f\u4f1a\u306e\u62e1\u5927\u306a\u3069\u3092\u76ee\u7684\u3068\u3057\u305f\u4e8b\u696d\u306e\u8ca1\u6e90\u3067\u3059\u3002\u5728\u8077\u8005\u5411\u3051\u306e\u8077\u696d\u8a13\u7df4\u3078\u306e\u52a9\u6210\u91d1\u3084\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u96c7\u7528\u7ba1\u7406\u6539\u5584\u3078\u306e\u652f\u63f4\u7b56\u3001\u96c7\u7528\u8abf\u6574\u52a9\u6210\u91d1\uff08\u666f\u6c17\u60aa\u5316\u6642\u306b\u5f93\u696d\u54e1\u3092\u4f11\u696d\u3055\u305b\u308b\u4f01\u696d\u3078\u306e\u52a9\u6210\uff09\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u4e8c\u4e8b\u696d\u306f\u52b4\u50cd\u8005\u500b\u4eba\u3078\u306e\u76f4\u63a5\u7d66\u4ed8\u3067\u306f\u306a\u304f\u4e3b\u306b\u4e8b\u696d\u4e3b\u652f\u63f4\u306e\u5f62\u3067\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u8cbb\u7528\u306f\u4e8b\u696d\u4e3b\u5074\u306e\u307f\u304c\u8ffd\u52a0\u3067\u8ca0\u62c5\u3059\u308b\u3068\u3044\u3046\u533a\u5206\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u5272\u5408\u306f\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6599\u7387\u6539\u5b9a\u6642\u306b\u3082\u539f\u5247\u3068\u3057\u3066\u52b4\u50cd\u8005\u8ca0\u62c5\u5206\u3068\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\u304c\u540c\u6642\u306b\u898b\u76f4\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/shingi\/2008\/12\/dl\/s1204-5c_0009.pdf\" target=\"_blank\" rel=\"noopener\">\u96c7\u7528\u4fdd\u967a\u4e8c\u4e8b\u696d\u306b\u3064\u3044\u3066\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h3>\u52b4\u50cd\u4fdd\u967a\u3068\u3057\u3066\u306e\u4f4d\u7f6e\u4ed8\u3051\u3068\u5e74\u5ea6\u66f4\u65b0\u306e\u30d5\u30ed\u30fc<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96c7\u7528\u4fdd\u967a\u306f\u52b4\u707d\u4fdd\u967a\u3068\u5408\u308f\u305b\u3066\u300c\u52b4\u50cd\u4fdd\u967a\u300d\u3068\u547c\u3070\u308c\u3001\u4fdd\u967a\u6599\u306f\u5e74\u306b1\u56de\u306e\u300c\u5e74\u5ea6\u66f4\u65b0\u300d\u3068\u3044\u3046\u624b\u7d9a\u304d\u3067\u307e\u3068\u3081\u3066\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/b><\/span>\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u305f\u96c7\u7528\u4fdd\u967a\u6599\u306f\u3001\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7cbe\u7b97\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1952\/\" data-internallinksmanager029f6b8e52c=\"559\" title=\"\u52b4\u50cd\u4fdd\u967a\u6599\">\u52b4\u50cd\u4fdd\u967a\u6599<\/a>\u306e\u7d0d\u4ed8\u5148\u3068\u7ba1\u7406\u7ba1\u8f44\u306f\u540c\u3058\u3067\u3042\u308a\u3001\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u8efd\u6e1b\u3092\u76ee\u7684\u3068\u3057\u3066\u4e00\u62ec\u5fb4\u53ce\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u304c\u884c\u3046\u4fdd\u967a\u6599\u306e\u7ba1\u7406\u3068\u7d0d\u4ed8\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u9032\u3081\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u30b9\u30c6\u30c3\u30d71\uff1a\u6bce\u6708\u306e\u7d66\u4e0e\u5929\u5f15\u304d<\/strong> \u6bce\u6708\u306e\u7d66\u4e0e\u304a\u3088\u3073\u8cde\u4e0e\u306e\u652f\u6255\u6642\u3001\u52b4\u50cd\u8005\u8ca0\u62c5\u5206\u306e\u96c7\u7528\u4fdd\u967a\u6599\u3092\u8a08\u7b97\u3057\u3001\u984d\u9762\u304b\u3089\u63a7\u9664\uff08\u5929\u5f15\u304d\uff09\u3057\u3066\u4f01\u696d\u5185\u3067\u9810\u304b\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u30b9\u30c6\u30c3\u30d72\uff1a\u8cc3\u91d1\u7dcf\u984d\u306e\u96c6\u8a08\uff08\u7fcc\u5e744\u6708\u301c5\u6708\uff09<\/strong> \u524d\u5e74\u306e4\u67081\u65e5\u304b\u3089\u672c\u5e743\u670831\u65e5\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u5168\u52b4\u50cd\u8005\u306e\u8cc3\u91d1\u7dcf\u984d\u3092\u96c6\u8a08\u3057\u3001\u52b4\u707d\u4fdd\u967a\u5206\u3068\u96c7\u7528\u4fdd\u967a\u5206\u3092\u5408\u308f\u305b\u305f\u300c\u78ba\u5b9a\u4fdd\u967a\u6599\u300d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u30b9\u30c6\u30c3\u30d73\uff1a\u5e74\u5ea6\u66f4\u65b0\u306e\u7533\u544a\u3068\u7d0d\u4ed8\uff08\u6bce\u5e746\u67081\u65e5\u301c7\u670810\u65e5\uff09<\/strong> \u524d\u5e74\u5ea6\u306e\u78ba\u5b9a\u4fdd\u967a\u6599\u3068\u3001\u672c\u5e74\u5ea6\u306e\u300c\u6982\u7b97\u4fdd\u967a\u6599\u300d\u3092\u4f75\u305b\u3066\u7533\u544a\u66f8\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u7ba1\u8f44\u306e\u52b4\u50cd\u5c40\u3001\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u3001\u307e\u305f\u306f\u91d1\u878d\u6a5f\u95a2\u3078\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7d0d\u4ed8\u3092\u5b8c\u4e86\u3055\u305b\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u671f\u9650\u5185\u306b\u624b\u7d9a\u304d\u3092\u6020\u308b\u3068\u3001\u653f\u5e9c\u304c\u4fdd\u967a\u6599\u3092\u6c7a\u5b9a\uff08\u8a8d\u5b9a\u6c7a\u5b9a\uff09\u3057\u3001\u3055\u3089\u306b\u8ffd\u5fb4\u91d1\u304c\u8ab2\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u62c5\u5f53\u8005\u306f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7ba1\u7406\u3092\u5fb9\u5e95\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u96c7\u7528\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u96c7\u7528\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3001\u57fa\u672c\u7684\u306b\u306f\u5bfe\u8c61\u3068\u306a\u308b\u8cc3\u91d1\u7dcf\u984d\u306b\u96c7\u7528\u4fdd\u967a\u6599\u7387\u3092\u4e57\u3058\u3066\u6c42\u3081\u307e\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306e\u610f\u5473\u3084\u8cc3\u91d1\u306e\u7bc4\u56f2\u3001\u8a08\u7b97\u5f0f\u3068\u8a08\u7b97\u4f8b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u96c7\u7528\u4fdd\u967a\u6599\u7387\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96c7\u7528\u4fdd\u967a\u6599\u7387\u3068\u306f\u3001\u96c7\u7528\u4fdd\u967a\u6599\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u8cc3\u91d1\u306b\u5bfe\u3059\u308b\u5272\u5408\uff08\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\uff09\u3067\u3059\u3002<\/b><\/span>\u6599\u7387\u306f\u539a\u751f\u52b4\u50cd\u7701\u544a\u793a\u7b49\u306b\u3088\u308a\u6bce\u5e74\u5ea6\u898b\u76f4\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3001\u901a\u5e38\u306f\u6bce\u5e744\u67081\u65e5\u304b\u3089\u6539\u5b9a\u3055\u308c\u307e\u3059\u3002\u696d\u7a2e\u3054\u3068\u306b\u6599\u7387\u304c\u7570\u306a\u308b\u5834\u5408\u3082\u3042\u308a\uff08\u5f8c\u8ff0\u306e\u6700\u65b0\u6599\u7387\u53c2\u7167\uff09\u3001\u4f8b\u3048\u3070\u5931\u696d\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u5efa\u8a2d\u696d\u3084\u8fb2\u6797\u6c34\u7523\u696d\u306a\u3069\u3067\u306f\u4e00\u822c\u306e\u4e8b\u696d\u3088\u308a\u3082\u6599\u7387\u304c\u9ad8\u3081\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u6599\u7387\u306f\u60c5\u52e2\u306b\u5fdc\u3058\u3066\u5909\u66f4\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u4f01\u696d\u306e\u62c5\u5f53\u8005\u306f\u539a\u751f\u52b4\u50cd\u7701\u304b\u3089\u306e\u767a\u8868\u306b\u6ce8\u610f\u3057\u3001\u6539\u5b9a\u304c\u3042\u308c\u3070\u7d66\u4e0e\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u7b49\u306b\u901f\u3084\u304b\u306b\u53cd\u6620\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u5bfe\u8c61\u3068\u306a\u308b\u8cc3\u91d1\u306e\u7bc4\u56f2<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96c7\u7528\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u3059\u3079\u3066\u306e\u8cc3\u91d1\u3067\u3059\u3002<\/b><\/span>\u4e00\u65b9\u3067\u3001\u5b9f\u8cbb\u7cbe\u7b97\u3084\u6069\u6075\u7684\u306a\u4e00\u6642\u91d1\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5bfe\u8c61\u7bc4\u56f2\u306e\u5224\u65ad\u57fa\u6e96\u306f\u300c\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u7d4c\u5e38\u7684\u306b\u652f\u6255\u308f\u308c\u308b\u304b\u300d\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u57fa\u672c\u7d66\u3060\u3051\u3067\u306a\u304f\u6b8b\u696d\u4ee3\u3084\u901a\u52e4\u624b\u5f53\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u5206\u3082\u542b\u3080\uff09\u3001\u8cde\u4e0e\u3082\u8a08\u7b97\u306b\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8a08\u7b97\u306f\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u304f\u524d\u306e\u652f\u7d66\u984d\uff08\u984d\u9762\u91d1\u984d\uff09\u306b\u5bfe\u3057\u3066\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u8cc3\u91d1\u30fb\u306a\u3089\u306a\u3044\u8cc3\u91d1\u306e\u4ee3\u8868\u4f8b\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u5177\u4f53\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5bfe\u8c61\u3068\u306a\u308b\u8cc3\u91d1<\/td>\n<td style=\"text-align: left;\">\u57fa\u672c\u7d66\u3001\u5404\u7a2e\u624b\u5f53\uff08\u5bb6\u65cf\u30fb\u4f4f\u5b85\u30fb\u5f79\u8077\u306a\u3069\uff09\u3001\u6b8b\u696d\u4ee3\uff08\u5272\u5897\u8cc3\u91d1\uff09\u3001\u901a\u52e4\u624b\u5f53\uff08\u5b9a\u671f\u4ee3\uff09\u3001\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u3001\u4f11\u696d\u624b\u5f53<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5bfe\u8c61\u5916\u3068\u306a\u308b\u8cc3\u91d1<\/td>\n<td style=\"text-align: left;\">\u9000\u8077\u91d1\u3001\u7d50\u5a5a\u795d\u91d1\u30fb\u6b7b\u4ea1\u5f14\u6170\u91d1\u3001\u51fa\u5f35\u65c5\u8cbb\uff08\u5b9f\u8cbb\u7cbe\u7b97\u5206\uff09\u3001\u89e3\u96c7\u4e88\u544a\u624b\u5f53\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/59665\/\" data-internallinksmanager029f6b8e52c=\"434\" title=\"\u5f79\u54e1\u5831\u916c\">\u5f79\u54e1\u5831\u916c<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f01\u696d\u306e\u7d66\u4e0e\u8a08\u7b97\u62c5\u5f53\u8005\u306f\u3001\u81ea\u793e\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56065\/\" data-internallinksmanager029f6b8e52c=\"376\" title=\"\u5c31\u696d\u898f\u5247\">\u5c31\u696d\u898f\u5247<\/a>\u3084\u8cc3\u91d1\u898f\u7a0b\u306b\u7167\u3089\u3057\u5408\u308f\u305b\u3001\u3069\u306e\u624b\u5f53\u304c\u8a08\u7b97\u30d9\u30fc\u30b9\u306b\u542b\u307e\u308c\u308b\u304b\u4e8b\u524d\u5b9a\u7fa9\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u6b63\u78ba\u306a\u51e6\u7406\u306b\u7e4b\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>\u96c7\u7528\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u5f0f\u3068\u7aef\u6570\u51e6\u7406<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96c7\u7528\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u96c7\u7528\u4fdd\u967a\u6599\u984d = \u8cc3\u91d1\u7dcf\u984d \u00d7 \u96c7\u7528\u4fdd\u967a\u6599\u7387<\/strong><\/div>\n<p>\u8cc3\u91d1\u7dcf\u984d\u306b\u306f\u57fa\u672c\u7d66\u3001\u5404\u7a2e\u624b\u5f53\u3001\u6b8b\u696d\u4ee3\u3001\u8cde\u4e0e\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u6bce\u6708\u306e\u7d66\u4e0e\u7dcf\u652f\u7d66\u984d\u304c20\u4e07\u5186\u3067\u96c7\u7528\u4fdd\u967a\u6599\u7387\u304c0.6%\u306e\u5834\u5408\u3001\u52b4\u50cd\u8005\u8ca0\u62c5\u5206\u306e\u96c7\u7528\u4fdd\u967a\u6599\u306f 200,000\u5186 \u00d7 0.006 = 1,200\u5186 \u3068\u306a\u308a\u307e\u3059\u3002\u4e8b\u696d\u4e3b\u3082\u540c\u984d\uff08\uff0b\u4e8b\u696d\u4e3b\u306e\u307f\u8ca0\u62c5\u3059\u308b\u4e8c\u4e8b\u696d\u5206\uff09\u3092\u8ca0\u62c5\u3059\u308b\u305f\u3081\u3001\u4f1a\u793e\u8ca0\u62c5\u5206\u30821,200\u5186\uff08+\u03b1\uff09\u3068\u3044\u3046\u8a08\u7b97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u8a08\u7b97\u3067\u306f\u7aef\u6570\u51e6\u7406\u306e\u30eb\u30fc\u30eb\u306b\u3082\u5f93\u3044\u307e\u3059\u3002\u52b4\u50cd\u8005\u306e\u7d66\u4e0e\u304b\u3089\u4fdd\u967a\u6599\u3092\u5929\u5f15\u304d\uff08\u6e90\u6cc9\u63a7\u9664\uff09\u3059\u308b\u5834\u5408\u3001\u539a\u751f\u52b4\u50cd\u7701\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u8a08\u7b97\u7d50\u679c\u306b\u751f\u3058\u305f1\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u300c50\u92ad\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u5207\u308a\u6368\u3066\u300150\u92ad\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u5207\u308a\u4e0a\u3052\u300d\u30661\u5186\u5358\u4f4d\u306b\u8abf\u6574\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u8a08\u7b97\u7d50\u679c\u304c1,200.5\u5186\uff0850\u92ad\u4e01\u5ea6\uff09\u3067\u3042\u308c\u3070\u5207\u308a\u6368\u3066\u3089\u308c\u30661,200\u5186\u306b\u30011,200.51\u5186\uff0850\u92ad1\u5398\uff09\u3067\u3042\u308c\u3070\u5207\u308a\u4e0a\u3052\u3089\u308c\u30661,201\u5186\u306b\u305d\u308c\u305e\u308c\u8abf\u6574\u3055\u308c\u307e\u3059\u3002 \u901a\u5e38\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/\" data-internallinksmanager029f6b8e52c=\"560\" title=\"\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\">\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8<\/a>\u3084\u30a8\u30af\u30bb\u30eb\u7b49\u3067\u306f\u81ea\u52d5\u7684\u306b\u51e6\u7406\u3055\u308c\u307e\u3059\u304c\u3001\u624b\u8a08\u7b97\u3059\u308b\u969b\u306b\u306f\u5ff5\u982d\u306b\u7f6e\u304d\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u52b4\u50cd\u8005\u304c\u4e8b\u696d\u4e3b\u3078\u73fe\u91d1\u3067\u652f\u6255\u3046\u5834\u5408\u306f\u300c50\u92ad\u672a\u6e80\u5207\u308a\u6368\u3066\u300150\u92ad\u4ee5\u4e0a\u5207\u308a\u4e0a\u3052\u300d\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u5b9f\u52d9\u4e0a\u306e\u5927\u534a\u306f\u5929\u5f15\u304d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/jsite.mhlw.go.jp\/ehime-roudoukyoku\/hourei_seido_tetsuzuki\/roudou_hoken\/hourei_seido\/2030108.html\" target=\"_blank\" rel=\"noopener\">\u96c7\u7528\u4fdd\u967a\u6599\u7387\u8868<\/a><\/p>\n<h3>\u96c7\u7528\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u305d\u308c\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9\u3067\u96c7\u7528\u4fdd\u967a\u6599\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3059\u3002<\/b><\/span>\u4f8b\uff1a\u6708\u7d6630\u4e07\u5186\u3001\u5e74\u9593\u8cde\u4e0e50\u4e07\u5186\u306e\u52b4\u50cd\u8005\uff08\u4e00\u822c\u306e\u4e8b\u696d\u30012025\u5e74\u5ea6\u6599\u7387\u9069\u7528\uff09\u306b\u3064\u3044\u3066\u7b97\u51fa\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u30022025\u5e74\u5ea6\u306e\u4e00\u822c\u4e8b\u696d\u306e\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306f\u52b4\u50cd\u8005\u8ca0\u62c50.55%\u3001\u4e8b\u696d\u4e3b\u8ca0\u62c50.90%\uff08\u8a73\u7d30\u306f\u6b21\u7ae0\u53c2\u7167\uff09\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u307e\u305a\u6bce\u6708\u306e\u7d66\u4e0e\u306b\u304b\u304b\u308b\u96c7\u7528\u4fdd\u967a\u6599\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u52b4\u50cd\u8005\u8ca0\u62c5\uff08\u6bce\u6708\u306e\u7d66\u4e0e\uff09\uff1a300,000\u5186 \u00d7 0.55% = 1,650\u5186<\/li>\n<li>\u4e8b\u696d\u4e3b\u8ca0\u62c5\uff08\u6bce\u6708\u306e\u7d66\u4e0e\uff09\uff1a300,000\u5186 \u00d7 0.90% = 2,700\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u7d66\u4e0e\u652f\u7d66\u6642\u306b\u306f\u3001\u52b4\u50cd\u8005\u306e\u624b\u53d6\u308a\u304b\u30891,650\u5186\u304c\u63a7\u9664\u3055\u308c\u3001\u4e8b\u696d\u4e3b\u306f\u81ea\u3089\u306e\u8ca0\u62c5\u52062,700\u5186\u3068\u5408\u308f\u305b\u305f\u8a084,350\u5186\u3092\u7a4d\u307f\u7acb\u3066\u307e\u3059\uff08\u52b4\u4f7f\u8a082,700 + 1,650\u5186\uff09\u3002\u6b21\u306b\u8cde\u4e0e50\u4e07\u5186\u306b\u5bfe\u3057\u3066\u3082\u540c\u69d8\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u52b4\u50cd\u8005\u8ca0\u62c5\uff08\u8cde\u4e0e\u652f\u7d66\u6642\uff09\uff1a500,000\u5186 \u00d7 0.55% = 2,750\u5186<\/li>\n<li>\u4e8b\u696d\u4e3b\u8ca0\u62c5\uff08\u8cde\u4e0e\u652f\u7d66\u6642\uff09\uff1a500,000\u5186 \u00d7 0.90% = 4,500\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u8cde\u4e0e\u6642\u306b\u306f\u52b4\u50cd\u8005\u306e\u8cde\u4e0e\u304b\u30892,750\u5186\u304c\u63a7\u9664\u3055\u308c\u3001\u4e8b\u696d\u4e3b\u8ca0\u62c5\u52064,500\u5186\u3068\u4f75\u305b\u3066\u5408\u8a087,250\u5186\u304c\u4fdd\u967a\u6599\u3068\u3057\u3066\u7d0d\u4ed8\u6e96\u5099\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5e74\u9593\u30c8\u30fc\u30bf\u30eb\u3067\u306f\u3001\u3053\u306e\u52b4\u50cd\u8005\u306b\u3064\u3044\u3066\u7d66\u4e0e\u5206\u306e\u4fdd\u967a\u6599\u304c (1,650\u5186+2,700\u5186)\u00d712\u30f6\u6708 = 52,200\u5186\u3001\u8cde\u4e0e\u5206\u304c7,250\u5186\u3068\u306a\u308a\u3001\u5408\u8a0859,450\u5186\u3092\u52b4\u707d\u4fdd\u967a\u6599\u3068\u3042\u308f\u305b\u3066\u52b4\u50cd\u4fdd\u967a\u6599\u3068\u3057\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u5b9f\u969b\u306e\u4fdd\u967a\u6599\u7d0d\u4ed8\u306f\u524d\u8ff0\u306e\u3068\u304a\u308a\u5e741\u56de\u306e\u7533\u544a\u3067\u884c\u308f\u308c\u307e\u3059\u304c\u3001\u8a08\u7b97\u81ea\u4f53\u306f\u6bce\u6708\u306e\u7d66\u4e0e\u30fb\u8cde\u4e0e\u3054\u3068\u306b\u6b63\u78ba\u306b\u884c\u3063\u3066\u84c4\u7a4d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>2025\u5e74\u5ea6\uff08\u4ee4\u548c7\u5e74\u5ea6\uff09\u306f\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306e\u5f15\u304d\u4e0b\u3052\u304c\u5b9f\u65bd\u3055\u308c\u307e\u3057\u305f\u3002\u4eca\u5f8c\u306e\u6cd5\u6539\u6b63\u3082\u898b\u636e\u3048\u3001\u6b63\u78ba\u306a\u6599\u7387\u3092\u7d66\u4e0e\u8a08\u7b97\u306b\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u304c\u5b9f\u52d9\u3067\u306f\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306f\u666f\u6c17\u3084\u96c7\u7528\u60c5\u52e2\u3001\u5236\u5ea6\u6539\u6b63\u306b\u5fdc\u3058\u3066\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u30022025\u5e74\uff08\u4ee4\u548c7\u5e74\u5ea6\uff09\u306f\u6700\u65b0\u306e\u6539\u5b9a\u304c\u884c\u308f\u308c\u305f\u5e74\u5ea6\u3067\u3042\u308a\u3001\u52b4\u4f7f\u53cc\u65b9\u306e\u8ca0\u62c5\u7387\u306b\u5909\u66f4\u304c\u751f\u3058\u307e\u3057\u305f\u3002\u3053\u3053\u3067\u306f2025\u5e744\u6708\u73fe\u5728\u306e\u96c7\u7528\u4fdd\u967a\u6599\u7387\u3068\u3001\u76f4\u8fd1\u306e\u6cd5\u6539\u6b63\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>2025\u5e74\u5ea6\u306e\u96c7\u7528\u4fdd\u967a\u6599\u7387<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>2025\u5e74\u5ea6\u306e\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306f\u3001\u4e00\u822c\u306e\u4e8b\u696d\u3067\u52b4\u50cd\u8005\u8ca0\u62c50.55%\u3001\u4e8b\u696d\u4e3b\u8ca0\u62c50.90%\u3078\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u96c7\u7528\u4fdd\u967a\u8ca1\u653f\u306e\u597d\u8ee2\u304c\u3053\u306e\u6599\u7387\u6539\u5b9a\u306e\u7406\u7531\u3067\u3059\u3002<\/p>\n<p>\u539a\u751f\u52b4\u50cd\u7701\u306e\u767a\u8868\u306b\u3088\u308c\u3070\u3001\u4ee4\u548c7\uff082025\uff09\u5e744\u67081\u65e5\u304b\u3089\u4ee4\u548c8\uff082026\uff09\u5e743\u670831\u65e5\u307e\u3067\u9069\u7528\u3055\u308c\u308b\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u696d\u7a2e<\/th>\n<th>\u52b4\u50cd\u8005\u8ca0\u62c5<\/th>\n<th>\u4e8b\u696d\u4e3b\u8ca0\u62c5<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u4e00\u822c\u306e\u4e8b\u696d<\/strong><\/td>\n<td>0.55%\uff085.5\/1000\uff09<\/td>\n<td>0.90%\uff089\/1000\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u8fb2\u6797\u6c34\u7523\u696d\u30fb\u6e05\u9152\u88fd\u9020\u696d<\/strong><\/td>\n<td>0.65%\uff086.5\/1000\uff09<\/td>\n<td>1.00%\uff0810\/1000\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u5efa\u8a2d\u696d<\/strong><\/td>\n<td>0.65%\uff086.5\/1000\uff09<\/td>\n<td>1.10%\uff0811\/1000\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3044\u305a\u308c\u306e\u696d\u7a2e\u3082\u3001\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\u306b\u306f\u524d\u8ff0\u306e\u96c7\u7528\u4fdd\u967a\u4e8c\u4e8b\u696d\u306e\u62e0\u51fa\u5206\u304c\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u4e00\u822c\u306e\u4e8b\u696d\u3068\u8fb2\u6797\u6c34\u7523\u30fb \u6e05\u9152\u88fd\u9020\u306e\u4e8b\u696d\u30673.5\/1000\u3001\u5efa\u8a2d\u696d\u30674.5\/1000\u304c\u4e8b\u696d\u4e3b\u306e\u307f\u306e\u8ca0\u62c5\u5206\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4e0a\u8a18\u306e\u6599\u7387\u6539\u5b9a\u306b\u3088\u308a\u3001\u4e00\u822c\u306e\u4e8b\u696d\u3067\u306f\u52b4\u50cd\u8005\u30fb\u4e8b\u696d\u4e3b\u3068\u3082\u5931\u696d\u7b49\u7d66\u4ed8\u5206\u306e\u8ca0\u62c5\u7387\u304c0.05\u30dd\u30a4\u30f3\u30c8\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3057\u305f\uff08\u524d\u5e74\u5ea60.60%\u21920.55%\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6708\u7d6620\u4e07\u5186\u306e\u52b4\u50cd\u8005\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u8ca0\u62c5\u984d\u306e\u5909\u5316\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u52b4\u50cd\u8005\u306e\u672c\u4eba\u8ca0\u62c5\u984d\uff1a<\/strong> \u524d\u5e74\u5ea61,200\u5186\u304b\u3089<strong> 1,100\u5186 <\/strong>\u3078\u6e1b\u5c11<\/li>\n<li><strong>\u4f01\u696d\u8ca0\u62c5\u984d\uff08\u4e8c\u4e8b\u696d\u5206\u542b\u3080\uff09\uff1a <\/strong>\u524d\u5e74\u5ea61,900\u5186\u304b\u3089 <strong>1,800\u5186 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style=\"background-color: #ffff99;\"><b>2028\u5e74\u5ea6\uff08\u4ee4\u548c10\u5e74\u5ea6\uff09\u306b\u306f\u3001\u52a0\u5165\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3001\u77ed\u6642\u9593\u52b4\u50cd\u8005\u3078\u306e\u9069\u7528\u62e1\u5927\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u591a\u69d8\u306a\u50cd\u304d\u65b9\u306e\u9032\u5c55\u306b\u5408\u308f\u305b\u305f\u30bb\u30fc\u30d5\u30c6\u30a3\u30fc\u30cd\u30c3\u30c8\u306e\u5f37\u5316\u304c\u76ee\u7684\u3067\u3059\u3002 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rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u96c7\u7528\u4fdd\u967a\u5236\u5ea6\u6539\u6b63\uff08\u4ee4\u548c10\u5e7410\u6708\uff11\u65e5\u65bd\u884c\u5206\uff09\u306b \u3064\u3044\u3066\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>\u96c7\u7528\u4fdd\u967a\u6599\u306a\u3069\u306e\u624b\u7d9a\u304d\u3067\u767a\u751f\u3057\u3084\u3059\u3044\u30c8\u30e9\u30d6\u30eb<\/h2>\n<h3>\u5165\u793e\u6642\u306e\u624b\u7d9a\u304d\u3067\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u304d\u3084\u3059\u3044\u9805\u76ee<\/h3>\n<p>\u682a\u5f0f\u4f1a\u793e\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9\u304c\u5b9f\u65bd\u3057\u305f\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001\u5165\u793e\u624b\u7d9a\u304d\u306b\u304a\u3044\u3066\u6700\u3082\u30c8\u30e9\u30d6\u30eb\u3084\u82e6\u52b4\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u306e\u306f\u793e\u4f1a\u4fdd\u967a\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u624b\u7d9a\u304d\u3067\u300139.0\uff05\u3067\u3057\u305f\u3002\u96c7\u7528\u4fdd\u967a\u3092\u542b\u3080\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u624b\u7d9a\u304d\u306f\u3001\u5f93\u696d\u54e1\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56517\/\" data-internallinksmanager029f6b8e52c=\"510\" title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/a>\u306a\u3069\u306e\u5fc5\u8981\u306a\u66f8\u985e\u3092\u7d20\u65e9\u304f\u56de\u53ce\u3057\u3066\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u4eba\u4e8b\u52b4\u52d9\u62c5\u5f53\u8005\u304c\u65e5\u5e38\u7684\u306b\u8ca0\u62c5\u3092\u611f\u3058\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u624b\u7d9a\u304d\u306e\u9045\u5ef6\u304c\u4e0e\u3048\u308b\u696d\u52d9\u3078\u306e\u5f71\u97ff<\/h3>\n<p>\u307e\u305f\u3001\u540c\u8abf\u67fb\u3067\u5165\u9000\u793e\u624b\u7d9a\u304d\u306e\u30c8\u30e9\u30d6\u30eb\u306b\u3088\u3063\u3066\u5b9f\u969b\u306b\u751f\u3058\u305f\u5f71\u97ff\u3092\u5c0b\u306d\u305f\u3068\u3053\u308d\u3001\u6700\u3082\u591a\u304b\u3063\u305f\u306e\u306f\u62c5\u5f53\u8005\u306e\u6b8b\u696d\u6642\u9593\u304c\u5927\u5e45\u306b\u5897\u52a0\u3057\u305f\u3053\u3068\u3067\u300137.5\uff05\u3067\u3057\u305f\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u652f\u6255\u3044\u3084\u4fdd\u967a\u9069\u7528\u306b\u9045\u5ef6\u304c\u51fa\u305f\u3068\u3044\u3046\u56de\u7b54\u308227.5\uff05\u3042\u308a\u307e\u3057\u305f\u3002\u96c7\u7528\u4fdd\u967a\u6599\u306e\u6b63\u78ba\u306a\u7d66\u4e0e\u8a08\u7b97\u3060\u3051\u3067\u306a\u304f\u3001\u671f\u9650\u5185\u306e\u52a0\u5165\u624b\u7d9a\u304d\u3092\u5fb9\u5e95\u3057\u306a\u3044\u3068\u3001\u5f93\u696d\u54e1\u304c\u4e07\u4e00\u306e\u5931\u696d\u6642\u3084\u80b2\u5150\u4f11\u696d\u6642\u306b\u7d66\u4ed8\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u306a\u3069\u306e\u5b9f\u5bb3\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 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