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style=\"background-color: #ffff99;\"><b><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>\u3068<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u696d\u54e1\u672c\u4eba\u3068\u914d\u5076\u8005\u306e\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" 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title=\"\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a>\uff09\u306f\u30012\u5e74\u76ee\u4ee5\u964d\u3001\u5e74\u672b\u8abf\u6574\u3067\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u304c\u63d0\u51fa\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u5834\u5408\u3082\u518d\u8abf\u6574\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u63d0\u51fa\u6e08\u307f\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306e\u63a7\u9664\u91d1\u984d\u3092\u4fee\u6b63\u3059\u308b\u5834\u5408\u3082\u540c\u69d8\u3067\u3059\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2588\/#i-7\" data-lkc-id=\"108\" 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\u8a02\u6b63\u3084\u5e74\u672b\u8abf\u6574\u5f8c\u306e\u4fee\u6b63\u306e\u4ed5\u65b9\u306b\u3064\u3044\u3066<\/div><div class=\"lkc-excerpt\">\u4f1a\u793e\u54e1\u306e\u5834\u5408\u300111\u6708\uff5e12\u6708\u521d\u65ec\u9803\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3068\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\uff08\u4ee5\u4e0b\u3001\u5e74\u672b\u8abf\u6574\u66f8\u985e\u3068\u3059\u308b\uff09\u304c\u914d\u5e03\u3055\u308c\u3001\u671f\u9650\u307e\u3067\u306b\u8a18\u5165\u30fb\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u66f8\u985e\u306b\u8a18\u8f09\u3055\u308c\u305f\u5185\u5bb9\u3092\u57fa\u306b\u3001\u4f1a\u793e\u306f\u300c\u5e74\u672b\u8abf\u6574\u300d\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u66f8\u985e\u306e\u4e2d\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306f\u3001\u524d\u5e74\u306e\u5e74\u672b\u306b\u305d\u306e\u6642\u306e\u73fe\u72b6\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u3092\u4e00\u5ea6\u63d0\u51fa\u3057\u3066\u304a\u308a\u3001\u5b9f\u969b\u306b\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u969b\u3001\u518d\u5ea6\u8a18\u8f09\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u30021\u5e74\u306e\u4e2d...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u518d\u8abf\u6574\u65b9\u6cd5<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u518d\u8abf\u6574\u304c\u3067\u304d\u308b\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002\u4f01\u696d\u62c5\u5f53\u8005\u304c\u518d\u8abf\u6574\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f93\u696d\u54e1\u304c\u63d0\u51fa\u6e08\u307f\u306e\u63a7\u9664\u7533\u544a\u66f8\u3092\u8a02\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3069\u306e\u3088\u3046\u306b\u8a02\u6b63\u3059\u308b\u306e\u304b\u3001\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u6276\u990a\u89aa\u65cf\u7b49\u306e\u5909\u66f4\u304c\u3042\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b50\u304c\u7d50\u5a5a\u3057\u3066\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3057\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u3059\u3067\u306b\u63d0\u51fa\u6e08\u307f\u306e\u300c\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u8fd4\u5374\u3057\u3001\u8a02\u6b63\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5b50\u306e\u6c0f\u540d\u7b49\u306e\u60c5\u5831\u3092\u4e8c\u91cd\u7dda\u3067\u62b9\u6d88\u3057\uff08\u2460\uff09\u3001\u300c\u7570\u52d5\u6708\u65e5\u53ca\u3073\u4e8b\u7531\u300d\u6b04\u306b\u65e5\u4ed8\u3068\u7d50\u5a5a\u3057\u305f\u65e8\u3092\u8a18\u8f09\u3057\u307e\u3059\uff08\u2461\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u4f7f\u7528\u3059\u308b\u66f8\u985e\u306f\u4ee4\u548c3\u5e744\u67081\u65e5\u3088\u308a\u62bc\u5370\u7fa9\u52d9\u304c\u5ec3\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u8a02\u6b63\u5370\u3092\u62bc\u5370\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u81ea\u793e\u306e\u30eb\u30fc\u30eb\u306b\u5f93\u3046\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-4.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-4.png\" alt=\"\u5e74\u672b\u8abf\u6574\u306e\u518d\u8abf\u6574_\u4ee4\u548c7\u5e742025\u5e74\u5206_\u6276\u990a\u89aa\u65cf\u7b49\u306e\u5909\u66f4\" width=\"567\" height=\"418\" class=\"aligncenter size-full wp-image-99520\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-4.png 567w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-4-300x221.png 300w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_02.pdf\" rel=\"noopener\" target=\"_blank\">\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c7\u5e74\u5206\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u7d66\u4e0e\u306e\u8ffd\u52a0\u6255\u3044\u304c\u3042\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u7d66\u4e0e\u306e\u8ffd\u52a0\u6255\u3044\u3092\u3057\u305f\u5834\u5408\u3082\u540c\u69d8\u306b\u5177\u4f53\u4f8b\u3092\u6319\u3052\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u89aa\u65cf\u306f\u3001\u5e74\u53ce\u7121\u3057\u306e\u914d\u5076\u8005\u306e\u307f\u3067\u3001\u53ce\u5165\u91d1\u984d\u3001\u6240\u5f97\u91d1\u984d\u306f\u3001\u6b21\u306e\u91d1\u984d\u3067\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\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u7533\u544a\u66f8\u300d\u306b\u5f53\u521d\u3001\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u53ce\u5165\u91d1\u984d 9,900,000\u5186<\/li>\n<li>\u6240\u5f97\u91d1\u984d 7,950,000\u5186\uff08\u203b8,500,000\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u304c\u3001\u6240\u5f97\u91d1\u984d<a href=\"https:\/\/biz.moneyforward.com\/words\/174\/\" data-internallinksmanager029f6b8e52c=\"392\" title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a>\u984d\u306e\u9069\u7528\u5bfe\u8c61\u8005\u304c\u3044\u306a\u3044\u305f\u3081\u30019,900,000\u5186\uff0d1,950,000\u5186\uff1d7,950,000\u5186\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u5e74\u672b\u8abf\u6574\u5f8c\u306b100\u4e07\u5186\u3092\u8ffd\u52a0\u6255\u3044\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306a\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u53ce\u5165\u91d1\u984d 11,000,000\u5186<\/li>\n<li>\u6240\u5f97\u91d1\u984d 9,050,000\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e\u300c\u3042\u306a\u305f\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u306e\u8a08\u7b97\u300d\u6b04\u306e\u91d1\u984d\u3092<b>\u4e8c\u91cd\u7dda\u3067\u8a02\u6b63<\/b>\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-4.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-4.png\" alt=\"\u5e74\u672b\u8abf\u6574\u306e\u518d\u8abf\u6574_\u4ee4\u548c7\u5e742025\u5e74\u5206_\u7d66\u4e0e\u306e\u8ffd\u52a0\u6255\u3044\" width=\"567\" height=\"438\" class=\"aligncenter size-full wp-image-99521\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-4.png 567w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/002-4-300x232.png 300w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_73.htm\" rel=\"noopener\" target=\"_blank\">A2-4 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u53ca\u3073\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81\u3001<\/a>\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_06.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\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<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u6240\u5f97\u91d1\u984d\u304c\u5909\u308f\u3063\u305f\u3053\u3068\u3067\u3001\u63a7\u9664\u984d\u306e\u8a08\u7b97\u3067\u306f\u300c\u533a\u5206\u2160\u300d\u6b04\u306e\u5224\u5b9a\u3082\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u300cA\u300d\u304b\u3089\u300cB\u300d\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3055\u3089\u306b\u7533\u544a\u66f8\u306e\u53f3\u5074\u306e\u300c\u63a7\u9664\u984d\u306e\u8a08\u7b97\u300d\u6b04\u306e\u300c\u533a\u5206\u2160\u300d\u3082\u300cB\u300d\u3068\u306a\u308b\u305f\u3081\u3001\u2461\u306e\u300c38\u4e07\u5186\u300d\u3067\u306f\u306a\u304f\u300c26\u4e07\u5186\u300d\u3068\u306a\u308a\u307e\u3059\u3002\u300c\u914d\u5076\u8005\u306e\u63a7\u9664\u984d\u300d\u6b04\u3082\u8a02\u6b63\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4fdd\u967a\u6599\u63a7\u9664\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u4fee\u6b63\u3059\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001\u524d\u8ff0\u306e\u3088\u3046\u306b\u63d0\u51fa\u81ea\u4f53\u3092\u5931\u5ff5\u3057\u305f\u5834\u5408\u306f\u3001\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001\u8907\u6570\u306e\u4fdd\u967a\u306e\u63a7\u9664\u6b04\u304c\u3042\u308a\u3001\u4e00\u90e8\u306e\u4fdd\u967a\u306b\u3064\u3044\u3066\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u4fdd\u967a\u6599\u3092\u8ffd\u52a0\u3057\u3066\u652f\u6255\u3046\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u8a72\u5f53\u3059\u308b\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u63a7\u9664\u6b04\u306e\u91d1\u984d\u306b\u4e8c\u91cd\u7dda\u3092\u5f15\u3044\u305f\u4e0a\u3067\u3001\u6b63\u3057\u3044\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-1.png\" alt=\"\u5e74\u672b\u8abf\u6574\u306e\u518d\u8abf\u6574_\u4ee4\u548c7\u5e742025\u5e74\u5206_\u4fdd\u967a\u6599\u63a7\u9664\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u4fee\u6b63\" width=\"567\" height=\"418\" class=\"aligncenter size-full wp-image-99519\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-1.png 567w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/003-1-300x221.png 300w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><\/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\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u306a\u304a\u3001\u5f93\u696d\u54e1\u306b\u306f\u751f\u547d\u4fdd\u967a\u3084\u5730\u9707\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306a\u3069\u306e\u8a3c\u660e\u66f8\u985e\u3082\u6dfb\u4ed8\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u306e\u62c5\u5f53\u8005\u306f\u3001\u6dfb\u4ed8\u66f8\u985e\u3092\u78ba\u8a8d\u3057\u3066\u518d\u8abf\u6574\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u8ffd\u52a0\u7533\u544a\u3059\u308b\u5834\u5408\u3082\u3001\u4fee\u6b63\u3059\u308b\u306b\u306f\u63a7\u9664\u8a3c\u660e\u66f8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u3001\u5f93\u696d\u54e1\u304c\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u305f\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a02\u6b63\u306b\u3064\u3044\u3066\u8ff0\u3079\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u62c5\u5f53\u8005\u306f\u3053\u308c\u3092\u8e0f\u307e\u3048\u3066\u5f8c\u8ff0\u306e\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u6cd5\u5b9a\u8abf\u66f8\u306e\u8a02\u6b63\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u518d\u8abf\u6574\u306b\u304a\u3051\u308b\u5fc5\u8981\u66f8\u985e\u3084\u6ce8\u610f\u70b9<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u518d\u8abf\u6574\u3067\u306f\u3001\u5f93\u696d\u54e1\u304b\u3089\u63d0\u51fa\u3055\u308c\u305f\u5404\u7a2e\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a02\u6b63\u3092\u8e0f\u307e\u3048\u3066\u3001\u3059\u3067\u306b\u4f5c\u6210\u3057\u305f\u6cd5\u5b9a\u8abf\u66f8\u7b49\u306e\u66f8\u985e\u306e\u66f8\u304d\u76f4\u3057\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>1\uff0e\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2390\/\" data-internallinksmanager029f6b8e52c=\"521\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u7968\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/a>\u300d\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/386\/\" data-internallinksmanager029f6b8e52c=\"442\" title=\"\u652f\u6255\u8abf\u66f8\">\u652f\u6255\u8abf\u66f8<\/a>\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u7968\u300d\u306e3\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h4>\u25a0 \u6e90\u6cc9\u5fb4\u53ce\u7968<\/h4>\n<p>\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u3059\u3079\u3066\u306e\u5f93\u696d\u54e1\u5206\u3092\u4f5c\u6210\u30fb\u4ea4\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u306e\u306f\u3001\u652f\u6255\u91d1\u984d\u304c\u4e00\u5b9a\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3067\u3042\u308a\u3001\u5e74\u672b\u8abf\u6574\u3092\u3057\u305f\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u25a0 \u652f\u6255\u8abf\u66f8<\/h4>\n<p>\u652f\u6255\u8abf\u66f8\u306f\u3001\u7a0e\u7406\u58eb\u3084\u5f01\u8b77\u58eb\u306b\u652f\u6255\u3046\u5834\u5408\u306b\u767a\u751f\u3059\u308b\u5831\u916c\u3084\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u306a\u3069\u4e00\u5b9a\u306e\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u4f01\u696d\u304c\u5916\u90e8\u306e\u500b\u4eba\u3084\u6cd5\u4eba\u306b\u652f\u6255\u3063\u305f\u91d1\u92ad\u306e\u91d1\u984d\u3001\u6e90\u6cc9\u5fb4\u53ce\u91d1\u984d\u3092\u7a0e\u52d9\u7f72\u306b\u5831\u544a\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u652f\u6255\u8abf\u66f8\u3082\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u540c\u69d8\u3001\u652f\u6255\u3063\u305f\u3059\u3079\u3066\u306e\u5f93\u696d\u54e1\u3084\u6cd5\u4eba\u306b\u3064\u3044\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u8981\u4ef6\uff08\u652f\u6255\u8abf\u66f8\u306e\u63d0\u51fa\u7bc4\u56f2\uff09\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u63d0\u51fa\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u652f\u6255\u8abf\u66f8\u306b\u306f\u3001\u69d8\u3005\u306a\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4ee3\u8868\u7684\u306a\u3082\u306e\u3068\u3057\u3066\u306f\u300c\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\u300d\u300c\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u7b49\u306e\u652f\u6255\u8abf\u66f8\u300d\u300c\u4e0d\u52d5\u7523\u7b49\u306e\u8b72\u53d7\u3051\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u8abf\u66f8\u300d\u300c\u4e0d\u52d5\u7523\u7b49\u306e\u58f2\u8cb7\u53c8\u306f\u8cb8\u4ed8\u3051\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u652f\u6255\u8abf\u66f8\u300d\u306e4\u7a2e\u985e\u3092\u6319\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8<\/b><br \/>\n\u5916\u90e8\u306e\u7a0e\u7406\u58eb\u3084\u5f01\u8b77\u58eb\u306a\u3069\u306b\u652f\u6255\u3063\u305f\u5831\u916c\u7b49\u3092\u8a18\u8f09\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u4e00\u5b9a\u91d1\u984d\u3092\u8d85\u904e\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u7a0e\u52d9\u7f72\u3078\u306e\u63d0\u51fa\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><b>\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u7b49\u306e\u652f\u6255\u8abf\u66f8<\/b><br \/>\n\u571f\u5730\u30fb\u5efa\u7269\u306a\u3069\u3092\u58f2\u8cb7\u30fb\u8cc3\u8cb8\u3059\u308b\u969b\u3001\u4ef2\u4ecb\u696d\u8005\u306b\u4ef2\u4ecb\u624b\u6570\u6599\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u4f5c\u6210\u3059\u308b\u652f\u6255\u8abf\u66f8\u3067\u3001\u4e0d\u52d5\u7523\u306e\u60c5\u5831\u3001\u652f\u6255\u91d1\u984d\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li><b>\u4e0d\u52d5\u7523\u7b49\u306e\u8b72\u53d7\u3051\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u8abf\u66f8<\/b><br \/>\n\u4e0d\u52d5\u7523\u306e\u307b\u304b\u3001\u8239\u8236\u3001\u822a\u7a7a\u6a5f\u3092\u8b72\u308a\u53d7\u3051\u305f\u3068\u304d\u306b\u4f5c\u6210\u3059\u308b\u652f\u6255\u8abf\u66f8\u3067\u3001\u7269\u4ef6\u306e\u60c5\u5831\u3084\u5bfe\u4fa1\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li><b>\u4e0d\u52d5\u7523\u7b49\u306e\u58f2\u8cb7\u53c8\u306f\u8cb8\u4ed8\u3051\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u652f\u6255\u8abf\u66f8<\/b><br 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