{"id":53930,"date":"2022-07-01T16:33:24","date_gmt":"2022-07-01T07:33:24","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=53930"},"modified":"2025-12-24T15:44:54","modified_gmt":"2025-12-24T06:44:54","slug":"%e5%8a%b4%e5%83%8d%e8%80%85%e5%90%8d%e7%b0%bf%e3%81%a8%e3%81%af%ef%bc%9f%e8%a8%98%e8%bc%89%e9%a0%85%e7%9b%ae%e3%82%84%e8%a8%98%e5%85%a5%e4%be%8b%e3%82%92%e7%b4%b9%e4%bb%8b%ef%bc%81","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/53930\/","title":{"rendered":"\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u5fc5\u8981\u9805\u76ee\u3068\u306f\uff1f\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u3082\u3068\u306b\u8a18\u5165\u4f8b\u3084\u66f8\u304d\u65b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u52b4\u50cd\u8005\u540d\u7c3f\u306f\u52b4\u50cd\u57fa\u6e96\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u96c7\u7528\u8005\u304c\u4f5c\u6210\u3059\u308b\u66f8\u985e\u3067\u3001\u8a18\u8f09\u4e8b\u9805\u3068\u3057\u3066\u8907\u6570\u306e\u5fc5\u9808\u9805\u76ee\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u69d8\u5f0f\u306b\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5185\u5bb9\u3092\u983b\u7e41\u306b\u7de8\u96c6\u3059\u308b\u305f\u3081\u7ba1\u7406\u3057\u3084\u3059\u3044\u5de5\u592b\u3092\u3057\u307e\u3057\u3087\u3046\u3002\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u63d0\u51fa\u7fa9\u52d9\u3082\u751f\u3058\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u6982\u8981\u3084\u66f8\u304d\u65b9\u3001\u8ab0\u304c\u66f8\u304f\u3079\u304d\u304b\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n 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style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u3092\u96c7\u3063\u3066\u3044\u308b\u4f1a\u793e\u3067\u3042\u308c\u3070\u5fc5\u305a\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u5927\u4f01\u696d\u3082\u4e2d\u5c0f\u4f01\u696d\u3082\u5909\u308f\u308a\u306a\u304f\u4f5c\u6210\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u5f93\u696d\u54e1\u3092\u96c7\u3063\u3066\u3044\u308b\u306a\u3089\u3070\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" 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style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u3092\u96c7\u3063\u3066\u3044\u308b\u306a\u3089\u3070\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u4f5c\u6210\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u4f01\u696d\u898f\u6a21\u3084\u6cd5\u4eba\u30fb\u500b\u4eba\u306a\u3069\u306f\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u540c\u5c45\u3059\u308b\u5bb6\u65cf\u306f\u5c02\u5f93\u8005\u3068\u3057\u3066\u533a\u5206\u3055\u308c\u3066\u3001\u57fa\u672c\u7684\u306b\u52b4\u50cd\u8005\u6271\u3044\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3001\u4e8b\u696d\u4e3b\u306e\u5bb6\u65cf\u3067\u3082\u5c31\u52b4\u5b9f\u614b\u306a\u3069\u306e\u4f7f\u7528\u95a2\u4fc2\u304c\u306f\u3063\u304d\u308a\u308f\u304b\u308b\u5834\u5408\u306f\u52b4\u50cd\u8005\u3068\u3057\u3066\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u52b4\u50cd\u8005\u3067\u3042\u308b\u3068\u307f\u306a\u3055\u308c\u308c\u3070\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u5fd8\u308c\u305a\u306b\u540d\u7c3f\u3092\u4f5c\u6210\u3057\u3066\u304a\u304b\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u52b4\u50cd\u8005\u540d\u7c3f\u306f\u8ab0\u304c\u66f8\u304f\uff1f\u8cc7\u683c\u306f\u5fc5\u8981\uff1f<\/h3>\n<p>\u52b4\u50cd\u8005\u540d\u7c3f\u306f\u3001\u57fa\u672c\u7684\u306b\u793e\u5185\u306e\u52b4\u52d9\u62c5\u5f53\u90e8\u7f72\u304c\u4f5c\u6210\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5f93\u696d\u54e1\u672c\u4eba\u4ee5\u5916\u306f\u77e5\u3089\u306a\u3044\u60c5\u5831\u3082\u591a\u3044\u305f\u3081\u3001\u5b9f\u969b\u306b\u306f\u5f93\u696d\u54e1\u81ea\u8eab\u306b\u66f8\u3044\u3066\u3082\u3089\u3046\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u65b0\u5165\u793e\u54e1\u306e\u5165\u793e\u6642\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3092\u8a18\u8f09\u3067\u304d\u308b\u3088\u3046\u5225\u7d19\u3092\u7528\u610f\u3057\u3066\u3001\u52b4\u52d9\u62c5\u5f53\u8005\u304c\u60c5\u5831\u3092\u6574\u7406\u3057\u3066\u540d\u7c3f\u3068\u3057\u3066\u4ed5\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<h3>\u52b4\u50cd\u8005\u540d\u7c3f\u3068\u5f93\u696d\u54e1\u540d\u7c3f\u306f\u9055\u3046\uff1f<\/h3>\n<p>\u52b4\u50cd\u8005\u540d\u7c3f\u3068\u4f3c\u305f\u8a00\u8449\u306b\u3001\u300c\u5f93\u696d\u54e1\u540d\u7c3f\u300d\u3068\u3044\u3046\u3082\u306e\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u300c\u52b4\u50cd\u8005\u540d\u7c3f\u300d\u306f\u6cd5\u5f8b\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u305f\u5e33\u7c3f\u3067\u3042\u308a\u3001\u300c\u5f93\u696d\u54e1\u540d\u7c3f\u300d\u306f\u305d\u306e\u5185\u5bb9\u3092\u542b\u3080\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u5fc5\u305a\u3057\u3082\u6cd5\u7684\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u300c\u52b4\u50cd\u8005\u540d\u7c3f\u300d\u3068\u300c\u5f93\u696d\u54e1\u540d\u7c3f\u300d\u306f\u540c\u3058\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u3084\u76ee\u7684\u306b\u3088\u3063\u3066\u9055\u3044\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u5185\u3067\u5f93\u696d\u54e1\u540d\u7c3f\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3092\u300c\u52b4\u50cd\u8005\u540d\u7c3f\u300d\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3088\u3046\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff08\u30ef\u30fc\u30c9\uff09<\/h2>\n<p>\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u304b\u3089\u3001\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<br \/>\n\u5b9f\u52d9\u3067\u3082\u6d3b\u7528\u3067\u304d\u308b\u3088\u3046\u306a\u5f62\u5f0f\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u696d\u52d9\u306b\u5408\u308f\u305b\u3066\u9069\u5b9c\u5909\u66f4\u3057\u3001\u6d3b\u7528\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/73\/?provider=pa_basic&provider_info=cv.53930.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/wp-content\/uploads\/2022\/08\/%E5%8A%B4%E5%83%8D%E8%80%85%E5%90%8D%E7%B0%BF_page-0001.jpg\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\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\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<p>\u306a\u304a\u3001\u539a\u751f\u52b4\u50cd\u7701\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u3082\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c107\u6761\uff08\u52b4\u50cd\u57fa\u6e96\u6cd5\u65bd\u884c\u898f\u5247\u7b2c53\u6761\uff09\u306b\u793a\u3055\u308c\u305f\u8981\u4ef6\u3092\u6e80\u305f\u3059\u69d8\u5f0f\u306e\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/koyou_roudou\/roudoukijun\/roudoukijunkankei.html\" rel=\"noopener\" target=\"_blank\">\u4e3b\u8981\u69d8\u5f0f\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30b3\u30fc\u30ca\u30fc\uff08\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b49\u95a2\u4fc2\u4e3b\u8981\u69d8\u5f0f\uff09\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u66f8\u304d\u65b9<\/h2>\n<p>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u66f8\u5f0f\u306b\u3064\u3044\u3066\u3001\u6cd5\u7684\u306a\u6c7a\u307e\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c107\u6761\uff08\u52b4\u50cd\u57fa\u6e96\u6cd5\u65bd\u884c\u898f\u5247\u7b2c53\u6761\uff09\u306b\u793a\u3055\u308c\u305f\u5fc5\u9808\u8a18\u8f09\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u3044\u308c\u3070\u3001\u305d\u308c\u4ee5\u5916\u306b\u8ffd\u52a0\u306e\u9805\u76ee\u6b04\u3092\u8a2d\u3051\u305f\u308a\u3001\u539a\u751f\u52b4\u50cd\u7701\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3068\u306f\u7570\u306a\u308b\u69d8\u5f0f\u3067\u4f5c\u6210\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u66f8\u304d\u65b9\u3092\u4ee5\u4e0b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\uff19\u3064\u306e\u5fc5\u9808\u9805\u76ee<\/h3>\n<p>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u4f5c\u6210\u6642\u306b\u306f\u52b4\u50cd\u57fa\u6e96\u6cd5\u3001\u304a\u3088\u3073\u540c\u6cd5\u65bd\u884c\u898f\u5247\u3067\u5b9a\u3081\u3089\u308c\u305f<span style=\"background-color: #ffff99;\"><b>9\u3064\u306e\u9805\u76ee<\/b><\/span>\u3092\u5fc5\u305a\u8a18\u8f09\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u5fc5\u9808\u9805\u76ee\u306f\u4ee5\u4e0b\u306e\u3082\u306e\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u52b4\u50cd\u8005\u540d\u7c3f\u306e\uff19\u3064\u306e\u5fc5\u9808\u9805\u76ee<\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u6c0f\u540d<\/li>\n<li>\u751f\u5e74\u6708\u65e5<\/li>\n<li>\u5c65\u6b74<\/li>\n<li>\u6027\u5225<\/li>\n<li>\u4f4f\u6240<\/li>\n<li>\u5f93\u4e8b\u3059\u308b\u696d\u52d9\u306e\u7a2e\u985e<\/li>\n<li>\u96c7\u3044\u5165\u308c\u305f\u5e74\u6708\u65e5<\/li>\n<li>\u9000\u8077\u3057\u305f\u5e74\u6708\u65e5\u3068\u4e8b\u7531<\/li>\n<li>\u6b7b\u4ea1\u3057\u305f\u5e74\u6708\u65e5\u3068\u539f\u56e0<\/li>\n<\/ol>\n<\/div>\n<p>\u9000\u8077\u4e8b\u7531\u304c\u89e3\u96c7\u306e\u5834\u5408\u3001\u89e3\u96c7\u3057\u305f\u7406\u7531\u3082\u8a18\u8f09\u3057\u307e\u3059\u3002\u4f1a\u793e\u3068\u3057\u3066\u5e38\u6642\u96c7\u7528\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u304c30\u4eba\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u300c\u5f93\u4e8b\u3059\u308b\u696d\u52d9\u306e\u7a2e\u985e\u300d\u306e\u8a18\u5165\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5177\u4f53\u7684\u306a\u69d8\u5f0f\u306a\u3069\u306f\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u7e26\u66f8\u304d\u30fb\u6a2a\u66f8\u304d\u306a\u3069\u3082\u81ea\u7531\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u983b\u7e41\u306b\u8ffd\u52a0\u3084\u5909\u66f4\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u66f8\u985e\u306e\u305f\u3081\u3001\u4f7f\u3044\u52dd\u624b\u306e\u826f\u3044\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u6d3b\u7528\u3057\u3066\u6975\u529b\u624b\u9593\u3092\u6e1b\u3089\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5fc5\u9808\u3067\u306f\u306a\u3044\u304c\u8a18\u8f09\u3059\u308b\u306e\u304c\u597d\u307e\u3057\u3044\u9805\u76ee<\/h3>\n<p>\u52b4\u50cd\u8005\u540d\u7c3f\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u304c9\u7a2e\u985e\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u3089\u306e\u307b\u304b\u306b\u3082\u8a18\u8f09\u3057\u3066\u304a\u304f\u3068\u5f79\u7acb\u3064\u9805\u76ee\u304c\u8907\u6570\u5b58\u5728\u3057\u307e\u3059\u3002\u4e3b\u306a\u3082\u306e\u3068\u3057\u3066<span style=\"background-color: #ffff99;\"><b>\u300c\u7dca\u6025\u9023\u7d61\u5148\u300d\u3068\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u306e\u95a2\u9023\u4e8b\u9805\u300d<\/b><\/span>\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u4f1a\u793e\u3054\u3068\u306b\u5f79\u7acb\u3064\u9805\u76ee\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u5404\u793e\u3067\u8a18\u8f09\u3059\u3079\u304d\u9805\u76ee\u3092\u691c\u8a0e\u3057\u3066\u8ffd\u52a0\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u8f09\u3059\u308b\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u50cd\u8005\u540d\u7c3f\u306b<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>\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u3001\u6cd5\u7684\u306b\u3082\u5b9f\u52d9\u7684\u306b\u3082\u4e0d\u9069\u5207\u3068\u3044\u3048\u307e\u3059\u3002<\/b><\/span>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u5229\u7528\u306f\u300c\u884c\u653f\u624b\u7d9a\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u500b\u4eba\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u756a\u53f7\u306e\u5229\u7528\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u6cd5\uff09\u306b\u3088\u3063\u3066\u53b3\u3057\u304f\u5236\u9650\u3055\u308c\u3066\u304a\u308a\u3001\u7a0e\u52d9\u3084\u793e\u4f1a\u4fdd\u967a\u624b\u7d9a\u304d\u306a\u3069\u7279\u5b9a\u306e\u76ee\u7684\u4ee5\u5916\u3067\u5229\u7528\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u3088\u3046\u306a\u5e83\u3044\u7528\u9014\u3067\u4f7f\u7528\u3055\u308c\u308b\u5e33\u7c3f\u306b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u3001\u9055\u6cd5\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u52b4\u50cd\u8005\u540d\u7c3f\u306f\u793e\u5185\u3067\u591a\u304f\u306e\u4eba\u304c\u95b2\u89a7\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e00\u65b9\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306f\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u3068\u3057\u3066\u3001\u4e00\u822c\u7684\u306a\u500b\u4eba\u60c5\u5831\u3088\u308a\u3082\u53b3\u683c\u306a\u7ba1\u7406\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u30a2\u30af\u30bb\u30b9\u6a29\u9650\u306e\u5236\u9650\u3084\u6697\u53f7\u5316\u3001\u5206\u96e2\u7ba1\u7406\u306a\u3069\u3001\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u3092\u5b88\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u60c5\u5831\u6f0f\u6d29\u3084\u7f70\u5247\u30ea\u30b9\u30af\u304c\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u5b9f\u52d9\u306b\u304a\u3044\u3066\u3082\u3001\u52b4\u50cd\u8005\u540d\u7c3f\u3068\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306f\u5206\u96e2\u3057\u3066\u7ba1\u7406\u3057\u3001\u5fc5\u8981\u6700\u5c0f\u9650\u306e\u7bc4\u56f2\u3067\u7528\u3044\u308b\u3053\u3068\u306b\u52a0\u3048\u5229\u7528\u76ee\u7684\u3092\u660e\u78ba\u5316\u3057\u305f\u3046\u3048\u3067\u5f93\u696d\u54e1\u306b\u8aac\u660e\u3057\u540c\u610f\u3092\u5f97\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u6700\u65b0\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3084\u6cd5\u4ee4\u3092\u968f\u6642\u78ba\u8a8d\u3057\u3001\u5b89\u5168\u7ba1\u7406\u4f53\u5236\u3092\u898b\u76f4\u3059\u3053\u3068\u3082\u6c42\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/425AC0000000027\/\" rel=\"noopener\" target=\"_blank\">\u884c\u653f\u624b\u7d9a\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u500b\u4eba\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u756a\u53f7\u306e\u5229\u7528\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u8a18\u5165\u4f8b<\/h3>\n<p>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u4f5c\u6210\u306b\u7528\u3044\u308b\u69d8\u5f0f\u306f\u5b9a\u3081\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u4efb\u610f\u306e\u65b9\u6cd5\u3067\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002\u4f5c\u6210\u30fb\u7de8\u96c6\u3092\u3057\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306b\u3001\u4e00\u5b9a\u306e\u69d8\u5f0f\u306b\u7d71\u4e00\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u4ee5\u4e0b\u306b\u52b4\u50cd\u8005\u540d<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/82\/\" data-internallinksmanager029f6b8e52c=\"485\" title=\"\u7c3f\u8a18\">\u7c3f\u8a18<\/a>\u5165\u306e\u4e00\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6c0f\u540d<\/th>\n<th>\u751f\u5e74\u6708\u65e5<\/th>\n<th>\u6027\u5225<\/th>\n<th>\u4f4f\u6240<\/th>\n<th>\u5f93\u4e8b\u3059\u308b\u696d\u52d9\u306e\u7a2e\u985e<\/th>\n<th>\u96c7\u5165\u5e74\u6708\u65e5<\/th>\n<th>\u9000\u8077\u3001\u307e\u305f\u306f\u6b7b\u4ea1<\/p>\n<p>\uff08\u5e74\u6708\u65e5\u30fb\u4e8b\u7531\uff09<\/th>\n<th>\u5c65\u6b74<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u3007\u3007\u25b3\u25b3<\/td>\n<td>1987\u5e742\u67081\u65e5<\/td>\n<td>\u7537<\/td>\n<td>\u6771\u4eac\u90fd\u6e2f\u533a\u3007\u3007\uff11-2-3<\/td>\n<td>\u4eba\u4e8b<\/td>\n<td>2009\u5e74\u3007\u6708\u3007\u65e5<\/td>\n<td>2020\u5e74\u3007\u6708\u3007\u65e5\u81ea\u5df1\u90fd\u5408\u9000\u8077<\/td>\n<td>2009\u5e74\u3007\u6708\u3007\u65e5 \u672c\u793e\u63a1\u7528\u30012014\u5e74\u3007\u6708\u3007\u65e5\u672c\u793e\u4eba\u4e8b\u90e8\u8ab2\u9577<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u52b4\u50cd\u8005\u540d\u7c3f\u306b\u3064\u3044\u3066\u4eba\u4e8b\u52b4\u52d9\u62c5\u5f53\u8005\u304c\u3084\u308b\u3079\u304d\u3053\u3068<\/h2>\n<p>\u4eba\u4e8b\u52b4\u52d9\u62c5\u5f53\u8005\u306b\u306f\u52b4\u50cd\u8005\u540d\u7c3f\u95a2\u9023\u3067\u306e\u696d\u52d9\u304c\u8907\u6570\u8ab2\u305b\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4e3b\u306a\u696d\u52d9\u306f\u4ee5\u4e0b\u306e\u3082\u306e\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span>\u52b4\u50cd\u8005\u540d\u7c3f<\/span>\u4eba\u4e8b\u52b4\u52d9\u62c5\u5f53\u8005\u304c\u3084\u308b\u3079\u304d\u3053\u3068<\/div>\n<ul class=\"summary-box__list summary-box__list--check\">\n<li><b>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u4fdd\u7ba1<\/b><br \/>\n\u4f5c\u6210\u5f8c\u306e\u52b4\u50cd\u8005\u540d\u7c3f\u3092\u793e\u5185\u3067\u53b3\u91cd\u306b\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3059\u3002\u52b4\u50cd\u8005\u540d\u7c3f\u306f\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u3088\u308a5\u5e74\u9593\u306e\u4fdd\u7ba1\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u671f\u9593\u5185\u306b\u5ec3\u68c4\u30fb\u7d1b\u5931\u306a\u3069\u3092\u3059\u308b\u3068\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u3002<\/li>\n<li><b>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u66f4\u65b0<\/b><br \/>\n\u52b4\u50cd\u8005\u540d\u7c3f\u306b\u8a18\u8f09\u3055\u308c\u305f\u60c5\u5831\u3092\u9069\u5b9c\u7de8\u96c6\u3057\u307e\u3059\u3002\u540d\u7c3f\u306e\u60c5\u5831\u306f\u6975\u529b\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306e\u72b6\u614b\u3092\u53cd\u6620\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u5165\u9000\u793e\u3084\u7570\u52d5\u306a\u3069\u304c\u767a\u751f\u3059\u308b\u305f\u3073\u306b\u66f8\u304d\u63db\u3048\u307e\u3057\u3087\u3046\u3002<\/li>\n<li><b>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u4f5c\u6210<\/b><br \/>\n\u793e\u54e1\u304c\u5165\u793e\u3057\u3066\u5897\u3048\u308b\u305f\u3073\u306b\u65b0\u3057\u304f\u540d\u7c3f\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u4f1a\u793e\u304c\u5927\u304d\u304f\u306a\u308b\u307b\u3069\u540d\u7c3f\u306e\u898f\u6a21\u304c\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u3001\u7ba1\u7406\u52b9\u7387\u3092\u4e0a\u3052\u308b\u305f\u3081\u306b\u96fb\u5b50\u5a92\u4f53\u306e\u6d3b\u7528\u3082\u6709\u529b\u306a\u9078\u629e\u80a2\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u66f4\u65b0\u624b\u7d9a\u304d<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u50cd\u8005\u540d\u7c3f\u306f\u3001\u4f5c\u6210\u5f8c\u3082\u300c\u8a18\u8f09\u5185\u5bb9\u304c\u5909\u66f4\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u9045\u6ede\u306a\u304f\u8a02\u6b63\u300d\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u3069\u306e\u3088\u3046\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u66f4\u65b0\u304c\u5fc5\u8981\u306a\u306e\u304b\u3001\u307e\u305f\u305d\u306e\u969b\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u66f4\u65b0\u304c\u5fc5\u8981\u306a\u5909\u66f4\u4e8b\u9805<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u540d\u7c3f\u306e\u66f4\u65b0\u306f\u300c\u5909\u66f4\u304c\u3042\u3063\u305f\u6642\u70b9\u3067\u9045\u6ede\u306a\u304f\u300d\u884c\u3046\u306e\u304c\u539f\u5247\u3067\u3059\u3002<\/b><\/span>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6c0f\u540d\u5909\u66f4\uff1a\u4f4f\u6c11\u7968\u306e\u5909\u66f4\u5c4a\u304c\u63d0\u51fa\u3055\u308c\u305f\u65e5\u4ee5\u964d\u3059\u3050\u306b\u66f4\u65b0<\/li>\n<li>\u4f4f\u6240\u5909\u66f4\uff1a\u4f1a\u793e\u306b\u5c4a\u3051\u51fa\u304c\u3042\u3063\u305f\u6642\u70b9\u3067\u8a18\u9332\u3092\u4fee\u6b63<\/li>\n<li>\u90e8\u7f72\u7570\u52d5\u3084\u5f79\u8077\u5909\u66f4\uff1a\u4eba\u4e8b\u767a\u4ee4\u65e5\u307e\u305f\u306f\u8f9e\u4ee4\u4ea4\u4ed8\u65e5\u306b\u5408\u308f\u305b\u3066\u66f4\u65b0<\/li>\n<li>\u9000\u8077\uff1a\u9000\u8077\u65e5\u5f53\u65e5\u307e\u305f\u306f\u9000\u8077\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u305f\u6642\u70b9\u3067\u8a18\u8f09<\/li>\n<\/ul>\n<\/div>\n<ul><\/ul>\n<p>\u3053\u308c\u3089\u3092\u653e\u7f6e\u3059\u308b\u3068\u3001\u8a18\u9332\u3068\u5b9f\u614b\u306b\u9f5f\u9f6c\u304c\u751f\u3058\u3001\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u306e\u8abf\u67fb\u6642\u306b\u662f\u6b63\u6307\u5c0e\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u52b4\u50cd\u8005\u304b\u3089\u306e\u78ba\u8a8d\u8acb\u6c42\u3084\u5404\u7a2e\u8a3c\u660e\u66f8\u306e\u767a\u884c\u306b\u3082\u652f\u969c\u3092\u304d\u305f\u3059\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u66f4\u65b0\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u66f4\u65b0\u3092\u884c\u3046\u306b\u306f\u3001\u307e\u305a\u5f93\u696d\u54e1\u304b\u3089\u306e\u6b63\u5f0f\u306a\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u3070\u3001\u4f4f\u6240\u5909\u66f4\u3084\u6c0f\u540d\u5909\u66f4\u306e\u5834\u5408\u306f\u3001\u672c\u4eba\u304b\u3089\u306e\u7533\u8acb\u66f8\u3084\u4f4f\u6c11\u7968\u3001\u904b\u8ee2\u514d\u8a31\u8a3c\u306a\u3069\u306e\u30b3\u30d4\u30fc\u3092\u3082\u3068\u306b\u3001\u6b63\u78ba\u306a\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u7570\u52d5\u3084\u5f79\u8077\u5909\u66f4\u306e\u5834\u5408\u306f\u3001\u4eba\u4e8b\u767a\u4ee4\u66f8\u307e\u305f\u306f\u793e\u5185\u901a\u77e5\u66f8\u306b\u57fa\u3065\u3044\u3066\u66f4\u65b0\u3092\u884c\u3044\u307e\u3059\u3002\u9000\u8077\u306b\u95a2\u3057\u3066\u306f\u3001\u9000\u8077\u5c4a\u3084\u9000\u8077\u9858\u306e\u5199\u3057\u3001\u304a\u3088\u3073\u793e\u5185\u306e\u9000\u8077\u627f\u8a8d\u624b\u7d9a\u304d\u3092\u7d4c\u305f\u3046\u3048\u3067\u60c5\u5831\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u66f4\u65b0\u5185\u5bb9\u3084\u5909\u66f4\u65e5\u3092\u8a18\u9332\u3068\u3057\u3066\u6b8b\u3059\u305f\u3081\u3001\u5909\u66f4\u5c65\u6b74\u3092\u7ba1\u7406\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u3001\u3082\u3057\u304f\u306f\u624b\u66f8\u304d\u540d\u7c3f\u306e\u5834\u5408\u306f\u8a02\u6b63\u7b87\u6240\u306b\u8a02\u6b63\u5370\u3092\u62bc\u3059\u306a\u3069\u3001\u5c65\u6b74\u306e\u4fdd\u5b58\u306b\u3082\u914d\u616e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u66f4\u65b0\u6f0f\u308c\u3092\u9632\u3050\u4f53\u5236\u3065\u304f\u308a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u540d\u7c3f\u306e\u66f4\u65b0\u3092\u78ba\u5b9f\u306b\u884c\u3046\u306b\u306f\u3001\u5f93\u696d\u54e1\u304b\u3089\u306e\u60c5\u5831\u63d0\u4f9b\u3068\u4eba\u4e8b\u90e8\u9580\u306e\u7ba1\u7406\u4f53\u5236\u304c\u9023\u643a\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/b><\/span>\u66f4\u65b0\u6f0f\u308c\u3092\u9632\u3050\u305f\u3081\u306b\u306f\u3001\u5b9a\u671f\u7684\u306b\u540d\u7c3f\u306e\u8a18\u8f09\u60c5\u5831\u3092\u898b\u76f4\u3059\u300c\u68da\u5378\u3057\u300d\u306e\u6a5f\u4f1a\u3092\u8a2d\u3051\u308b\u306e\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5e741\u56de\u306e\u4eba\u4e8b\u60c5\u5831\u66f4\u65b0\u6708\u3092\u8a2d\u5b9a\u3057\u3001\u5168\u5f93\u696d\u54e1\u306b\u6c0f\u540d\u30fb\u4f4f\u6240\u30fb\u7dca\u6025\u9023\u7d61\u5148\u306a\u3069\u3092\u81ea\u5df1\u7533\u544a\u3055\u305b\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u30af\u30e9\u30a6\u30c9\u578b\u306e\u4eba\u4e8b\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u6d3b\u7528\u3059\u308c\u3070\u3001\u5f93\u696d\u54e1\u81ea\u8eab\u304c\u30de\u30a4\u30da\u30fc\u30b8\u3067\u5909\u66f4\u7533\u8acb\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u4fdd\u7ba1\u65b9\u6cd5\u3068\u4fdd\u7ba1\u671f\u9593<\/h2>\n<p>\u52b4\u50cd\u8005\u540d\u7c3f\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u3088\u308a\u9069\u5207\u306a\u4fdd\u7ba1\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4fdd\u5b58\u671f\u9593\u306f2020\u5e744\u6708\u306e\u6cd5\u6539\u6b63\u306b\u3088\u308a3\u5e74\u304b\u30895\u5e74\u306b\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u5f53\u5206\u306e\u9593\u306f\u7d4c\u904e\u63aa\u7f6e\u3068\u3057\u30663\u5e74\u9593\u306e\u4fdd\u5b58\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4fdd\u5b58\u671f\u9593\u306e\u8d77\u7b97\u70b9\u306f\u3001\u52b4\u50cd\u8005\u304c\u9000\u8077\u30fb\u89e3\u96c7\u3055\u308c\u305f\u65e5\u3001\u307e\u305f\u306f\u6b7b\u4ea1\u3057\u305f\u65e5\u3067\u3059\u3002<\/p>\n<p>\u4fdd\u7ba1\u65b9\u6cd5\u306b\u306f\u7d19\u5a92\u4f53\u3068\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u4e21\u65b9\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u7ba1\u3059\u308b\u5834\u5408\u306f\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u52b4\u50cd\u8005\u540d\u7c3f\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u7ba1\u3059\u308b\u8981\u4ef6<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5fc5\u8981\u306a\u60c5\u5831\u304c\u3059\u3050\u306b\u78ba\u8a8d\u3067\u304d\u3001\u753b\u9762\u8868\u793a\u3084\u5370\u5237\u304c\u53ef\u80fd\u306a\u72b6\u614b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u306e\u8abf\u67fb\u306b\u901f\u3084\u304b\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3053\u3068<\/li>\n<li>\u30c7\u30fc\u30bf\u306e\u6539\u3056\u3093\u3084\u6d88\u5931\u3092\u9632\u3050\u305f\u3081\u306e\u9069\u5207\u306a\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u3042\u3063\u3066\u3082\u3001\u6cd5\u5b9a\u306e\u4fdd\u7ba1\u671f\u9593\u3084\u60c5\u5831\u4fdd\u8b77\u306e\u30eb\u30fc\u30eb\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/322AC0000000049\" rel=\"noopener\" target=\"_blank\">\u52b4\u50cd\u57fa\u6e96\u6cd5 | e-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/322M40000100023\" rel=\"noopener\" target=\"_blank\">\u52b4\u50cd\u57fa\u6e96\u6cd5\u65bd\u884c\u898f\u5247\uff5c e-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/bunya\/roudoukijun\/faq_kijyunhou_33.html\" rel=\"noopener\" target=\"_blank\">\u52b4\u52d9\u95a2\u4fc2\u306e\u66f8\u985e\u3092\u30d1\u30bd\u30b3\u30f3\u3067\u4f5c\u6210\u3057\u3066\u4fdd\u5b58\u3057\u305f\u3044\u306e\u3067\u3059\u304c\u3001\u53ef\u80fd\u3067\u3057\u3087\u3046\u304b\u3002\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>\u52b4\u50cd\u8005\u540d\u7c3f\u3068\u8cc3\u91d1\u53f0\u5e33\u30fb\u51fa\u52e4\u7c3f\u3068\u306e\u9023\u643a<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u3088\u308a\u4f5c\u6210\u30fb\u4fdd\u7ba1\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u300c\u52b4\u50cd\u8005\u540d\u7c3f\u300d\u300c\u8cc3\u91d1\u53f0\u5e33\u300d\u300c\u51fa\u52e4\u7c3f\u300d\u306f\u3001\u3044\u305a\u308c\u3082\u52b4\u52d9\u7ba1\u7406\u306e\u57fa\u790e\u8cc7\u6599\u3067\u3042\u308a\u3001\u6b63\u78ba\u304b\u3064\u76f8\u4e92\u306b\u6574\u5408\u6027\u306e\u53d6\u308c\u305f\u5185\u5bb9\u3067\u3042\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3089\u306e\u5e33\u7c3f\u3092\u9023\u643a\u3055\u305b\u3066\u7ba1\u7406\u3059\u308b\u3053\u3068\u306f\u3001\u6cd5\u4ee4\u9075\u5b88\u306e\u5fb9\u5e95\u3060\u3051\u3067\u306a\u304f\u3001\u696d\u52d9\u52b9\u7387\u3084\u52b4\u4f7f\u30c8\u30e9\u30d6\u30eb\u306e\u9632\u6b62\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u3001\u9023\u643a\u306e\u91cd\u8981\u6027\u3068\u5b9f\u52d9\u3067\u306e\u5bfe\u5fdc\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6cd5\u5b9a\u4e09\u5e33\u7c3f\u306e\u5f79\u5272<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u307e\u305a\u3001\u6cd5\u5b9a\u4e09\u5e33\u7c3f\u306e\u5f79\u5272\u3092\u6574\u7406\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u52b4\u50cd\u8005\u540d\u7c3f\u306f\u3001\u5f93\u696d\u54e1\u306e\u500b\u4eba\u60c5\u5831\uff08\u6c0f\u540d\u30fb\u4f4f\u6240\u30fb\u96c7\u5165\u65e5\u30fb\u9000\u8077\u65e5\u30fb\u696d\u52d9\u5185\u5bb9\u306a\u3069\uff09\u3092\u7ba1\u7406\u3059\u308b\u3082\u306e\u3067\u3001\u3044\u308f\u3070\u300c\u4eba\u4e8b\u53f0\u5e33\u300d\u306e\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u8cc3\u91d1\u53f0\u5e33\u306f\u3001\u5404\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u652f\u6255\u72b6\u6cc1\uff08\u652f\u7d66\u984d\u30fb\u63a7\u9664\u984d\u30fb\u52b4\u50cd\u6642\u9593\u30fb\u652f\u7d66\u65e5\u306a\u3069\uff09\u3092\u8a18\u9332\u3059\u308b\u5e33\u7c3f\u3067\u3001\u6b63\u78ba\u306a\u8cc3\u91d1\u8a08\u7b97\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u51fa\u52e4\u7c3f\u306f\u3001\u65e5\u3005\u306e\u51fa\u52e4\u72b6\u6cc1\u3084\u52b4\u50cd\u6642\u9593\u3001\u6b8b\u696d\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/49964\/\" data-internallinksmanager029f6b8e52c=\"516\" title=\"\u4f11\u65e5\u51fa\u52e4\">\u4f11\u65e5\u51fa\u52e4<\/a>\u306a\u3069\u3092\u8a18\u9332\u3057\u3001\u52e4\u6020\u306e\u6839\u62e0\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u4e09\u5e33\u7c3f\u304c\u305d\u308c\u305e\u308c\u72ec\u7acb\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u8a18\u8f09\u5185\u5bb9\u306b\u9f5f\u9f6c\u304c\u751f\u3058\u3084\u3059\u304f\u3001\u7ba1\u7406\u306e\u624b\u9593\u3082\u304b\u304b\u308a\u307e\u3059\u3002\u9006\u306b\u3001\u76f8\u4e92\u306b\u9023\u643a\u3059\u308b\u3053\u3068\u3067\u3001\u8a18\u9332\u30df\u30b9\u3084\u78ba\u8a8d\u4f5c\u696d\u306e\u624b\u9593\u3092\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u6cd5\u5b9a\u4fdd\u5b58\u7fa9\u52d9\u3068\u52b4\u57fa\u8abf\u67fb\u5bfe\u5fdc\u306e\u89b3\u70b9\u304b\u3089\u3082\u9023\u643a\u304c\u91cd\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u5b9a\u4e09\u5e33\u7c3f\u306f\u3001\u305d\u308c\u305e\u308c5\u5e74\u9593\uff08\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308a\u5f53\u97623\u5e74\u9593\uff09\u4fdd\u5b58\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u3001\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u306e\u8abf\u67fb\u6642\u306b\u306f\u305d\u306e\u6574\u5408\u6027\u304c\u91cd\u8996\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u3070\u3001\u51fa\u52e4\u7c3f\u4e0a\u306f\u6b8b\u696d\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8cc3\u91d1\u53f0\u5e33\u306b\u6b8b\u696d\u4ee3\u306e\u652f\u7d66\u8a18\u9332\u304c\u306a\u3044\u5834\u5408\u3001\u4e0d\u6255\u3044\u6b8b\u696d\u3092\u6307\u6458\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u9006\u306b\u3001\u9023\u643a\u3055\u308c\u305f\u5e33\u7c3f\u304c\u6b63\u78ba\u306b\u6574\u5099\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u8abf\u67fb\u6642\u306b\u3082\u30b9\u30e0\u30fc\u30ba\u306b\u5bfe\u5fdc\u3067\u304d\u3001\u4f01\u696d\u306e\u52b4\u52d9\u7ba1\u7406\u4f53\u5236\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u60c5\u5831\u306e\u6574\u5408\u6027\u3092\u4fdd\u3064\u305f\u3081\u306e\u9023\u643a\u30dd\u30a4\u30f3\u30c8<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u8fd1\u5e74\u306f\u3001\u30af\u30e9\u30a6\u30c9\u578b\u306e\u4eba\u4e8b\u52b4\u52d9\u7ba1\u7406\u30bd\u30d5\u30c8\u306e\u5c0e\u5165\u304c\u9032\u3093\u3067\u304a\u308a\u3001\u3053\u308c\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u4e09\u5e33\u7c3f\u306e\u60c5\u5831\u3092\u4e00\u5143\u7ba1\u7406\u30fb\u81ea\u52d5\u9023\u643a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u3070\u3001\u5f93\u696d\u54e1\u306e\u96c7\u5165\u6642\u306b\u52b4\u50cd\u8005\u540d\u7c3f\u306b\u5165\u529b\u3057\u305f\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u8cc3\u91d1\u53f0\u5e33\u3084\u51fa\u52e4\u7c3f\u306b\u81ea\u52d5\u8ee2\u8a18\u3055\u308c\u308b\u3088\u3046\u8a2d\u5b9a\u3059\u308c\u3070\u3001\u5165\u529b\u30df\u30b9\u3084\u4e8c\u91cd\u767b\u9332\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u51fa\u52e4\u7c3f\u3067\u96c6\u8a08\u3055\u308c\u305f\u52b4\u50cd\u6642\u9593\u30c7\u30fc\u30bf\u3092\u3082\u3068\u306b\u8cc3\u91d1\u53f0\u5e33\u306b\u7d66\u4e0e\u984d\u304c\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u308b\u306a\u3069\u3001\u30b7\u30b9\u30c6\u30e0\u9023\u643a\u306b\u3088\u308a\u4e8b\u52d9\u4f5c\u696d\u304c\u5927\u5e45\u306b\u8efd\u6e1b\u3055\u308c\u308b\u3068\u540c\u6642\u306b\u3001\u5e33\u7c3f\u9593\u306e\u6574\u5408\u6027\u3082\u4fdd\u305f\u308c\u307e\u3059\u3002\u7279\u306b\u8907\u6570\u62e0\u70b9\u3084\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u591a\u304f\u62b1\u3048\u308b\u4e8b\u696d\u6240\u3067\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u9023\u52d5\u6a5f\u80fd\u304c\u975e\u5e38\u306b\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n<h2>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u96fb\u5b50\u5316\u3068\u30af\u30e9\u30a6\u30c9\u7ba1\u7406<\/h2>\n<p><span style=\"background-color: 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style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u30af\u30e9\u30a6\u30c9\u3067\u306e\u540d\u7c3f\u7ba1\u7406\u3067\u306f\u5229\u4fbf\u6027\u304c\u5411\u4e0a\u3059\u308b\u4e00\u65b9\u3067\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30ea\u30b9\u30af\u306b\u3082\u5341\u5206\u306a\u914d\u616e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u52b4\u50cd\u8005\u540d\u7c3f\u306b\u306f\u500b\u4eba\u60c5\u5831\uff08\u6c0f\u540d\u30fb\u4f4f\u6240\u30fb\u751f\u5e74\u6708\u65e5\u306a\u3069\uff09\u304c\u591a\u6570\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u4e07\u304c\u4e00\u306e\u60c5\u5831\u6f0f\u6d29\u306f\u91cd\u5927\u306a\u554f\u984c\u306b\u767a\u5c55\u3057\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305a\u3001\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u30a2\u30af\u30bb\u30b9\u306b\u306fID\u3068\u30d1\u30b9\u30ef\u30fc\u30c9\u7ba1\u7406\u3092\u53b3\u683c\u306b\u884c\u3044\u3001\u4e8c\u8981\u7d20\u8a8d\u8a3c\u306e\u5c0e\u5165\u3082\u691c\u8a0e\u3059\u3079\u304d\u3067\u3059\u3002\u307e\u305f\u3001\u95b2\u89a7\u30fb\u7de8\u96c6\u6a29\u9650\u3092\u8077\u52d9\u3054\u3068\u306b\u7d30\u304b\u304f\u8a2d\u5b9a\u3057\u3001\u4e0d\u8981\u306a\u60c5\u5831\u3078\u306e\u30a2\u30af\u30bb\u30b9\u3092\u5236\u9650\u3059\u308b\u3053\u3068\u304c\u57fa\u672c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9a\u671f\u7684\u306b\u30ed\u30b0\u30a4\u30f3\u5c65\u6b74\u3084\u64cd\u4f5c\u30ed\u30b0\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3001\u4e0d\u6b63\u306a\u30a2\u30af\u30bb\u30b9\u3084\u7570\u5e38\u306a\u64cd\u4f5c\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u4f53\u5236\u3082\u6574\u3048\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002\u5916\u90e8\u30d9\u30f3\u30c0\u30fc\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u306b\u95a2\u3059\u308b\u5951\u7d04\uff08\u5b88\u79d8\u7fa9\u52d9\u5951\u7d04\u3084\u696d\u52d9\u59d4\u8a17\u5951\u7d04\uff09\u3092\u7de0\u7d50\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u5fd8\u308c\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u96fb\u5b50\u5316\u306e\u5c0e\u5165\u306b\u306f\u793e\u5185\u30eb\u30fc\u30eb\u3068\u6559\u80b2\u304c\u4e0d\u53ef\u6b20<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u540d\u7c3f\u306e\u96fb\u5b50\u5316\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u9762\u3060\u3051\u3067\u306a\u304f\u3001\u904b\u7528\u30eb\u30fc\u30eb\u3092\u660e\u6587\u5316\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u3070\u3001\u300c\u5909\u66f4\u5185\u5bb9\u306e\u53cd\u6620\u306f\u4f55\u65e5\u4ee5\u5185\u306b\u884c\u3046\u304b\u300d\u300c\u8ab0\u304c\u4fee\u6b63\u4f5c\u696d\u3092\u62c5\u5f53\u3059\u308b\u304b\u300d\u300c\u4fee\u6b63\u306e\u8a18\u9332\u3092\u3069\u3046\u6b8b\u3059\u304b\u300d\u306a\u3069\u3001\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u660e\u78ba\u306b\u5b9a\u3081\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u62c5\u5f53\u8005\u9593\u306e\u8a8d\u8b58\u9f5f\u9f6c\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u64cd\u4f5c\u65b9\u6cd5\u3084\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30eb\u30fc\u30eb\u306b\u95a2\u3059\u308b\u793e\u54e1\u6559\u80b2\u3082\u5fc5\u8981\u3067\u3059\u3002\u5b9a\u671f\u7684\u306b\u7814\u4fee\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u8aa4\u64cd\u4f5c\u3084\u60c5\u5831\u6d41\u51fa\u306e\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u3057\u3001\u5b89\u5168\u3067\u78ba\u5b9f\u306a\u904b\u7528\u3092\u652f\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u4f5c\u6210\u3084\u4fdd\u7ba1\u3092\u6020\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p>\u52b4\u50cd\u8005\u540d\u7c3f\u306f\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u3088\u308a\u4f5c\u6210\u30fb\u4fdd\u7ba1\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u305f\u6cd5\u5b9a\u5e33\u7c3f\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u3053\u306e\u7fa9\u52d9\u306b\u9055\u53cd\u3057\u305f\u5834\u5408\u3001\u307e\u305a\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u306b\u3088\u308b\u662f\u6b63\u52e7\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u662f\u6b63\u3055\u308c\u306a\u3044\u5834\u5408\u3084\u9055\u53cd\u304c\u60aa\u8cea\u306a\u5834\u5408\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c120\u6761\u306b\u57fa\u3065\u304d30\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u52b4\u50cd\u8005\u540d\u7c3f\u306f\u5f93\u696d\u54e1\u306e\u96c7\u7528\u72b6\u6cc1\u3084\u52b4\u50cd\u6761\u4ef6\u3092\u8a3c\u660e\u3059\u308b\u91cd\u8981\u306a\u8a18\u9332\u3067\u3059\u3002\u9069\u5207\u306a\u4f5c\u6210\u30fb\u4fdd\u7ba1\u3092\u6020\u308b\u3068\u3001\u52b4\u4f7f\u9593\u3067\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3057\u305f\u969b\u306b\u4e8b\u5b9f\u95a2\u4fc2\u306e\u78ba\u8a8d\u304c\u56f0\u96e3\u306b\u306a\u308a\u3001\u4f01\u696d\u304c\u4e0d\u5229\u306a\u7acb\u5834\u306b\u7f6e\u304b\u308c\u308b\u53ef\u80fd\u6027\u304c\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u4f5c\u6210\u30fb\u4fdd\u7ba1\u7fa9\u52d9\u306e\u9055\u53cd\u306f\u3001\u6cd5\u7684\u5236\u88c1\u3060\u3051\u3067\u306a\u304f\u3001\u9069\u5207\u306a\u52b4\u52d9\u7ba1\u7406\u306e\u89b3\u70b9\u304b\u3089\u3082\u4f01\u696d\u6d3b\u52d5\u306b\u91cd\u5927\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/322AC0000000049\" rel=\"noopener\" target=\"_blank\">\u52b4\u50cd\u57fa\u6e96\u6cd5 | e-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/322M40000100023\" rel=\"noopener\" target=\"_blank\">\u52b4\u50cd\u57fa\u6e96\u6cd5\u65bd\u884c\u898f\u5247| e-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h2>\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u4f5c\u6210\u3084\u4fdd\u7ba1\u30fb\u7ba1\u7406\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u52b4\u50cd\u8005\u540d\u7c3f\u306f\u3001\u4e8b\u696d\u5834\u3054\u3068\u306b\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<span style=\"background-color: 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href=\"https:\/\/laws.e-gov.go.jp\/law\/322AC0000000049\" rel=\"noopener\" target=\"_blank\">\u52b4\u50cd\u57fa\u6e96\u6cd5 | e-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/415AC0000000057\/\" rel=\"noopener\" target=\"_blank\">\u500b\u4eba\u60c5\u5831\u306e\u4fdd\u8b77\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/425AC0000000027\/\" rel=\"noopener\" target=\"_blank\">\u884c\u653f\u624b\u7d9a\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u500b\u4eba\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u756a\u53f7\u306e\u5229\u7528\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h2>\u52b4\u50cd\u8005\u540d\u7c3f\u3092\u6271\u3044\u3084\u3059\u3044\u5f62\u3067\u4f5c\u6210\u3057\u3088\u3046<\/h2>\n<p>\u4eca\u56de\u306f\u52b4\u50cd\u8005\u540d\u7c3f\u306e\u6982\u8981\u3084\u66f8\u304d\u65b9\u3001\u6271\u3044\u65b9\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u52b4\u50cd\u8005\u540d\u7c3f\u306f\u4e8b\u696d\u306b\u304a\u3044\u3066\u4eba\u3092\u96c7\u7528\u3059\u308b\u969b\u306b\u5fc5\u305a\u7528\u610f\u3059\u3079\u304d\u3082\u306e\u3067\u3001\u5065\u5168\u306a\u4f1a\u793e\u7d4c\u55b6\u306e\u305f\u3081\u306b\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u4f5c\u6210\u3059\u308b\u6570\u306f\u4f1a\u793e\u304c\u5927\u304d\u304f\u306a\u308b\u307b\u3069\u306b\u5897\u3048\u3066\u3044\u304d\u3001\u4f5c\u6210\u5f8c\u306e\u7de8\u96c6\u3082\u591a\u6570\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u69d8\u5f0f\u306b\u5bfe\u3059\u308b\u5236\u9650\u306f\u5c11\u306a\u3044\u305f\u3081\u3001\u5de5\u592b\u3057\u3066\u81ea\u793e\u304c\u6271\u3044\u3084\u3059\u3044\u5f62\u3067\u4f5c\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u52b4\u50cd\u8005\u540d\u7c3f\u306f\u52b4\u50cd\u57fa\u6e96\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u96c7\u7528\u8005\u304c\u4f5c\u6210\u3059\u308b\u66f8\u985e\u3067\u3001\u8a18\u8f09\u4e8b\u9805\u3068\u3057\u3066\u8907\u6570\u306e\u5fc5\u9808\u9805\u76ee\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u69d8\u5f0f\u306b\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5185\u5bb9\u3092\u983b\u7e41\u306b\u7de8\u96c6\u3059\u308b\u305f\u3081\u7ba1\u7406\u3057\u3084\u3059\u3044\u5de5\u592b\u3092\u3057\u307e\u3057\u3087\u3046\u3002\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u63d0\u51fa\u7fa9\u52d9\u3082\u751f\u3058\u307e\u3059\u3002 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