{"id":53990,"date":"2022-07-08T18:30:51","date_gmt":"2022-07-08T09:30:51","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=53990"},"modified":"2025-11-20T23:00:41","modified_gmt":"2025-11-20T14:00:41","slug":"%e6%89%b6%e9%a4%8a%e3%81%a8%e3%81%af%ef%bc%9f%e6%89%80%e5%be%97%e7%a8%8e%e3%81%a8%e7%a4%be%e4%bc%9a%e4%bf%9d%e9%99%ba%e3%81%ae%e8%a6%b3%e7%82%b9%e3%81%8b%e3%82%89%e8%a7%a3%e8%aa%ac%ef%bc%81","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/53990\/","title":{"rendered":"\u6276\u990a\u3068\u306f\uff1f\u6240\u5f97\u7a0e\u3068\u793e\u4f1a\u4fdd\u967a\u306e\u89b3\u70b9\u304b\u3089\u89e3\u8aac\uff01"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/dist\/images\/icon_file_pdf-afcb395a.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/49438\/?provider=pa_basic&provider_info=cv.53990.part.pdfdl-box\" target=\"_blank\" rel=\"noopener\"\n                data-impression-and-click-trigger\n                class=\"pdf-dl-box-button advads-button-primary\"\n                aria-label=\"\u8a18\u4e8b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3078\u79fb\u52d5\">\u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n            <\/a>\n        <\/div>\n    <\/div>\n<p>\u6240\u5f97\u7a0e\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u306e\u6276\u990a\u306a\u3069\u3001\u300c\u6276\u990a\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u3088\u304f\u805e\u304f\u3068\u601d\u3044\u307e\u3059\u3002\u305d\u3082\u305d\u3082\u300c\u6276\u990a\u300d\u3068\u3044\u3046\u8a00\u8449\u306f\u3001\u6240\u5f97\u7a0e\u3067\u3082\u793e\u4f1a\u4fdd\u967a\u3067\u3082\u540c\u3058\u610f\u5473\u3067\u4f7f\u308f\u308c\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u4eca\u56de\u306f\u3001\u300c\u6276\u990a\u300d\u306e\u610f\u5473\u5408\u3044\u3001\u306a\u3089\u3073\u306b\u3001\u6240\u5f97\u7a0e\u3068\u793e\u4f1a\u4fdd\u967a\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u300c\u6276\u990a\u300d\u306e\u610f\u5473\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3059\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\/6152\/?provider=pa_basic&provider_info=cv.53990.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\/2025\/03\/minibook_huyou.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u6276\u990a \u7c21\u5358\u307e\u3068\u3081\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u6276\u990a \u610f\u5473\u304c\u308f\u304b\u3089\u306a\u3044\u300d\u300c\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u3068\u6240\u5f97\u7a0e\u306e\u6276\u990a\u300d\u306a\u3069\u3067\u691c\u7d22\u3055\u308c\u305f\u65b9\u5411\u3051\u306b\u3001\u300c\u6276\u990a \u7c21\u5358\u307e\u3068\u3081\u30ac\u30a4\u30c9\uff08\u6240\u5f97\u7a0e\u3068\u793e\u4f1a\u4fdd\u967a\uff09\u300d\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\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u6276\u990a\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u3068\u306f\u3001\u914d\u5076\u8005\u3084\u4e21\u89aa\u306a\u3069\u306e\u89aa\u65cf\u3092\u7d4c\u6e08\u7684\u306b\u63f4\u52a9\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/b><\/span>\u8aad\u307f\u65b9\u306f\u300c\u3075\u3088\u3046\u300d\u3067\u3059\u3002\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u306a\u3069\u306e\u969b\u306b\u610f\u8b58\u3055\u308c\u308b\u65b9\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u5065\u5eb7\u4fdd\u967a\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"334\" title=\"\u539a\u751f\u5e74\u91d1\">\u539a\u751f\u5e74\u91d1<\/a>\u306a\u3069\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u3082\u6276\u990a\u3068\u3057\u3066\u52a0\u5165\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u6276\u990a\u306e\u610f\u5473\u3084\u5b9a\u7fa9\u3068\u3001\u6240\u5f97\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u6276\u990a\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u306e\u610f\u5473\u30fb\u5b9a\u7fa9<\/h3>\n<p>\u5192\u982d\u3067\u3082\u3054\u7d39\u4ecb\u3057\u305f\u901a\u308a\u3001\u6276\u990a\u3068\u306f\u89aa\u65cf\u3092\u7d4c\u6e08\u7684\u306b\u63f4\u52a9\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306e\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u305f\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u306b\u6276\u990a\u3068\u3057\u3066\u52a0\u5165\u3055\u305b\u305f\u308a\u3067\u304d\u308b\u306a\u3069\u3001\u69d8\u3005\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u53d7\u3051\u3089\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/b><\/span>\u6276\u990a\u306b\u5165\u308c\u308b\u306b\u306f\u88ab\u6276\u990a\u8005\u306e\u5e74\u9593\u6240\u5f97\u3084\u3001\u6276\u990a\u8005\u3068\u306e\u95a2\u4fc2\u306a\u3069\u304c\u8981\u4ef6\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6240\u5f97\u7a0e\u306b\u4fc2\u308b\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u300d\u3067\u306f\u3088\u308a\u660e\u78ba\u306b\u6276\u990a\u304c\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6276\u990a\u89aa\u65cf\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u306b\u5165\u308a\u3001\u7d4c\u6e08\u7684\u306a\u63f4\u52a9\u3092\u53d7\u3051\u3066\u3044\u308b\u89aa\u65cf\u306f\u300c\u6276\u990a\u89aa\u65cf\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/b><\/span><br \/>\n\u6240\u5f97\u7a0e\u6cd5\u306b\u3088\u308b\u3001\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u7bc4\u56f2\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u914d\u5076\u8005\u4ee5\u5916\u306e\u89aa\u65cf\uff086\u89aa\u7b49\u5185\u306e\u8840\u65cf\u304a\u3088\u30733\u89aa\u7b49\u5185\u306e\u59fb\u65cf\uff09<\/li>\n<li>\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b<\/li>\n<li>\u5e74\u9593\u306e\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u304c48\u4e07\u5186\u4ee5\u4e0b\uff08\u4ee4\u548c\u5143\u5e74\u5206\u4ee5\u524d\u306f38\u4e07\u5186\u4ee5\u4e0b\uff09\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u306e\u307f\u306e\u5834\u5408\u306f103\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u308c\u3089\u5168\u3066\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3092\u6276\u990a\u89aa\u65cf\u3068\u8a00\u3044\u3001\u300c\u6276\u990a\u63a7\u9664\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u914d\u5076\u8005\u306f\u6276\u990a\u63a7\u9664\u3067\u306f\u306a\u304f\u300c<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>\u300d\u307e\u305f\u306f\u300c<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>\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u6276\u990a\u89aa\u65cf\u306b\u306f\u542b\u3081\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u306a\u304a\u3001\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u89aa\u65cf\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u3068\u540c\u4e00\u751f\u8a08\u3067\u751f\u6d3b\u3092\u55b6\u3093\u3067\u3044\u308b\u89aa\u65cf\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/strong>\u305f\u3068\u3048\u4fee\u5b66\u3084\u7642\u990a\u306a\u3069\u3067\u5225\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u7d0d\u7a0e\u8005\u306e\u4ed5\u9001\u308a\u306b\u3088\u3063\u3066\u751f\u8a08\u3092\u7acb\u3066\u3066\u3044\u308b\u5834\u5408\u306f\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u89aa\u65cf\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" target=\"_blank\" rel=\"noopener\">No.1180\u2003\u6276\u990a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/a\/03\/order3\/yogo\/3-3_y03.htm\" target=\"_blank\" rel=\"noopener\">\u25c6\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6276\u990a\u63a7\u9664\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6276\u990a\u63a7\u9664\u3068\u306f\u3001\u6276\u990a\u89aa\u65cf\u3092\u990a\u3063\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u304c\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7a0e\u5236\u512a\u9047\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u306b1\u56de\u3001\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3067\u6240\u5b9a\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u3067\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u914d\u5076\u8005\u306f\u6276\u990a\u63a7\u9664\u3067\u306f\u306a\u304f\u3001\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u540c\u69d8\u306b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u63a7\u9664\u91d1\u984d\u3084\u6276\u990a\u306e\u7bc4\u56f2\u30fb\u6761\u4ef6\u306a\u3069\u6240\u5f97\u7a0e\u6cd5\u3067\u8a73\/\u7d30\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u8981\u4ef6\u306f\u3001\u6b21\u7ae0\u3067\u8a73\u3057\u304f\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u3068\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u6276\u990a\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u6276\u990a\u89aa\u65cf\u306e\u5b9a\u7fa9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3044\u3066\u306f\u305d\u306e\u5b9a\u7fa9\u304c\u82e5\u5e72\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u300c\u88ab\u6276\u990a\u8005\u300d\u306e\u5b9a\u7fa9\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u88ab\u4fdd\u967a\u8005\u306e\u76f4\u7cfb\u5c0a\u5c5e\u3001\u914d\u5076\u8005\uff08\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4eba\u3092\u542b\u3080\uff09\u3001\u5b50\u3001\u5b6b\u3001\u5144\u5f1f\u59c9\u59b9\u3067\u3001\u4e3b\u3068\u3057\u3066\u88ab\u4fdd\u967a\u8005\u306b\u751f\u8a08\u3092\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u4eba<br \/>\n\u203b\u3053\u308c\u3089\u306e\u65b9\u306f\u3001\u5fc5\u305a\u3057\u3082\u540c\u5c45\u3057\u3066\u3044\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<li>\u88ab\u4fdd\u967a\u8005\u3068\u540c\u4e00\u306e\u4e16\u5e2f\u3067\u4e3b\u3068\u3057\u3066\u88ab\u4fdd\u967a\u8005\u306e\u53ce\u5165\u306b\u3088\u308a\u751f\u8a08\u3092\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u6b21\u306e\u4eba<br \/>\n\u203b\u300c\u540c\u4e00\u306e\u4e16\u5e2f\u300d\u3068\u306f\u3001\u540c\u5c45\u3057\u3066\u5bb6\u8a08\u3092\u5171\u306b\u3057\u3066\u3044\u308b\u72b6\u614b\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u88ab\u4fdd\u967a\u8005\u306e\u4e09\u89aa\u7b49\u4ee5\u5185\u306e\u89aa\u65cf\uff08\uff11\uff0e\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3092\u9664\u304f\uff09<\/li>\n<li>\u88ab\u4fdd\u967a\u8005\u306e\u914d\u5076\u8005\u3067\u3001\u6238\u7c4d\u4e0a\u5a5a\u59fb\u306e\u5c4a\u51fa\u306f\u3057\u3066\u3044\u306a\u3044\u304c\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4eba\u306e\u7236\u6bcd\u304a\u3088\u3073\u5b50<\/li>\n<li>2.\u306e\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306b\u304a\u3051\u308b\u7236\u6bcd\u304a\u3088\u3073\u5b50<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/g3\/cat320\/sb3160\/sbb3163\/1959-230\/\" target=\"_blank\" rel=\"noopener\">\u88ab\u6276\u990a\u8005\u3068\u306f\uff1f | \u3053\u3093\u306a\u6642\u306b\u5065\u4fdd\uff5c\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a<\/a><\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u88ab\u4fdd\u967a\u8005\u306b\u751f\u8a08\u3092\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6b21\u7ae0\u3067\u306f\u3001\u88ab\u6276\u990a\u8005\u306e\u5e74\u9593\u53ce\u5165\u306b\u8a2d\u3051\u3089\u308c\u305f\u57fa\u6e96\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u3068\u4e16\u5e2f\u306e\u610f\u5473\u3068\u9055\u3044<\/h3>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3084\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u914d\u5076\u8005\u300d\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5b9a\u7fa9\u3092\u6539\u3081\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306a\u308b\u4eba\u306e\u7bc4\u56f2\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u6c11\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u914d\u5076\u8005\u3067\u3042\u308b\uff08\u5185\u7e01\u95a2\u4fc2\u306e\u4eba\u306f\u9664\u304d\u307e\u3059\uff09<\/li>\n<li>\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b<\/li>\n<li>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\uff08\u4ee4\u548c\u5143\u5e74\u5206\u4ee5\u524d\u306f38\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308b\uff08\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f\u7d66\u4e0e\u53ce\u5165\u304c103\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u305d\u306e\u5e74\u3092\u901a\u3058\u3066\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044<\/li>\n<\/ol>\n<\/div>\n<p>\u4e0a\u8a18\u3059\u3079\u3066\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306e\u307f\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u88ab\u6276\u990a\u8005\u3068\u306f\u7570\u306a\u308a\u3001\u5185\u7e01\u95a2\u4fc2\u306e\u4eba\u306f\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3067\u3082\u3001133\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u307e\u305f\u3001\u65e5\u672c\u306b\u306f\u300c\u4e16\u5e2f\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u7528\u8a9e\u3067\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u4e00\u822c\u7684\u306b\u300c\u4f4f\u5c45\u53ca\u3073\u751f\u8a08\u3092\u5171\u306b\u3059\u308b\u8005\u306e\u96c6\u307e\u308a\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u300c\u4e16\u5e2f\u306e\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u7269\u4e8b\u3092\u3068\u308a\u306f\u304b\u308b\u8005\u3068\u3057\u3066\u3001\u4e16\u5e2f\u5074\u304b\u3089\u7533\u544a\u3055\u308c\u305f\u8005\u300d\u3092\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2999\/\" data-internallinksmanager029f6b8e52c=\"540\" title=\"\u4e16\u5e2f\u4e3b\">\u4e16\u5e2f\u4e3b<\/a>\u300d\u3068\u8a00\u3044\u307e\u3059\u3002\u5f62\u5f0f\u7684\u306b\u306f\u300c\u4f4f\u6c11\u7968\u306e\u4e16\u5e2f\u4e3b\u6b04\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4eba\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u3001\u901a\u5ff5\u4e0a\u306f\u300c\u4e3b\u305f\u308b\u751f\u8a08\u7dad\u6301\u8005\u3067\u4e16\u5e2f\u3092\u4ee3\u8868\u3059\u308b\u4eba\u300d\u3067\u3059\u3002<strong>\u4e16\u5e2f\u4e3b\u306f\u4e16\u5e2f\u5074\u304b\u3089\u306e\u7533\u544a\u306b\u3088\u3063\u3066\u6c7a\u307e\u308b\u305f\u3081\u3001\u7a0e\u5236\u4e0a\u306e\u533a\u5225\u306f\u7121\u304f\u3001\u4e16\u5e2f\u4e3b\u30fb\u4e16\u5e2f\u54e1\u5171\u306b\u6276\u990a\u63a7\u9664\u3084\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3057\u304b\u3057\u3001\u5e74\u91d1\u3084\u4fdd\u967a\u306b\u3064\u3044\u3066\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u4e16\u5e2f\u54e1\u306b<a href=\"https:\/\/biz.moneyforward.com\/words\/2252\/\" data-internallinksmanager029f6b8e52c=\"75\" title=\"\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<\/a>\u3084\u56fd\u6c11\u5e74\u91d1\u306e\u7b2c1\u53f7\u88ab\u4fdd\u967a\u8005\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u4e16\u5e2f\u4e3b\u304c\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u3066\u3082\u3001\u4e16\u5e2f\u4e3b\u306b\u7d0d\u4ed8\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3092\u300c\u64ec\u5236\u4e16\u5e2f\u4e3b\u300d\u3068\u8a00\u3044\u307e\u3059\u3002\u4e16\u5e2f\u4e3b\u306e\u5e74\u9593\u6240\u5f97\u306b\u3088\u3063\u3066\u306f\u3001\u4fdd\u967a\u6599\u306e\u6e1b\u514d\u306a\u3069\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/toukei\/saikin\/hw\/k-tyosa\/k-tyosa21\/index.html\" target=\"_blank\" rel=\"noopener\">2021\u5e74\u3000\u56fd\u6c11\u751f\u6d3b\u57fa\u790e\u8abf\u67fb\u306e\u6982\u6cc1\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/web\/t_doc?dataId=00tb1071&amp;dataType=1&amp;pageNo=1\" target=\"_blank\" rel=\"noopener\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306b\u304a\u3051\u308b\u300c\u4e16\u5e2f\u4e3b\u300d\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>\u6276\u990a\u8005\u3068\u88ab\u6276\u990a\u8005\u306e\u9055\u3044<\/h2>\n<p>\u7d4c\u6e08\u7684\u306b\u81ea\u7acb\u3057\u3066\u304a\u3089\u305a\u3001\u4e00\u4eba\u3067\u751f\u6d3b\u3057\u3066\u3044\u3051\u306a\u3044\u4eba\u3092\u652f\u3048\u308b\u4ed5\u7d44\u307f\u304c\u6276\u990a\u5236\u5ea6\u3067\u3059\u3002\u6276\u990a\u8005\u30fb\u88ab\u6276\u990a\u8005\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u95a2\u4fc2\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6276\u990a\u8005<\/strong>\uff1a\u652f\u3048\u308b\u5074<br \/>\n\u2193\u3000\u91d1\u92ad\u7684\u63f4\u52a9<\/li>\n<li><strong>\u88ab\u6276\u990a\u8005<\/strong>\uff1a\u652f\u3048\u3089\u308c\u308b\u5074<\/li>\n<\/ul>\n<\/div>\n<p>\u6276\u990a\u5236\u5ea6\u306f\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u3067\u7528\u3044\u3089\u308c\u3001\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002\u6276\u990a\u306b\u5165\u308c\u3089\u308c\u308b\u4eba\u306e\u7bc4\u56f2\u306a\u3069\u304c\u7570\u306a\u308b\u70b9\u306b\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u88ab\u6276\u990a\u8005\u306b\u8a72\u5f53\u3059\u308b\u4eba<\/h3>\n<p>\u6240\u5f97\u7a0e\u306b\u304a\u3044\u3066\u306f\u3001\u6b21\u306e4\u70b9\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u8005\u304c\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u8005\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u914d\u5076\u8005\u4ee5\u5916\u306e\u89aa\u65cf\uff086\u89aa\u7b49\u5185\u306e\u8840\u65cf\u3068\u30013\u89aa\u7b49\u5185\u306e\u59fb\u65cf\uff09<\/li>\n<li>\u540c\u4e00\u751f\u8a08\u306b\u3042\u308b\u3053\u3068<\/li>\n<li>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u9752\u8272\u7533\u544a\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u306a\u3044\u3053\u3068\u3001\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u914d\u5076\u8005\u306f\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3067\u3059\u304c\u3001\u6240\u5f97\u63a7\u9664\u3068\u3057\u3066\u914d\u5076\u8005\u63a7\u9664\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u88ab\u6276\u990a\u8005\u306b\u8a72\u5f53\u3059\u308b\u4eba<\/h3>\n<p>\u793e\u4f1a\u4fdd\u967a\u3067\u306f\u3001\u6b21\u306e2\u70b9\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u8005\u3092\u88ab\u6276\u990a\u8005\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><b>\u7bc4\u56f2<\/b><br \/>\n\u540c\u5c45\u8981\u4ef6\u306a\u3057\uff1a\u76f4\u7cfb\u5c0a\u5c5e\u30fb\u914d\u5076\u8005\uff08\u4e8b\u5b9f\u4e0a\u3001\u5a5a\u59fb\u95a2\u4fc2\u306b\u3042\u308b\u8005\u3092\u542b\u3080\uff09\u30fb\u5b50\u30fb\u5b6b\u30fb\u5144\u5f1f\u59c9\u59b9<br \/>\n\u540c\u5c45\u8981\u4ef6\u3042\u308a\uff1a\u4e09\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u30fb\u4e8b\u5b9f\u5a5a\u306e\u914d\u5076\u8005\u306e\u7236\u6bcd\u3084\u5b50\u30fb\u6b7b\u4ea1\u3057\u305f\u914d\u5076\u8005\u306e\u7236\u6bcd\u3084\u5b50<\/p>\n<p>\u540c\u5c45\u8981\u4ef6\u306a\u3057\u306e\u8005\u306f\u3001\u540c\u5c45\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u540c\u5c45\u8981\u4ef6\u3042\u308a\u306e\u8005\u306f\u3001\u540c\u5c45\u3057\u3066\u5bb6\u8a08\u3092\u5171\u306b\u3057\u3066\u751f\u6d3b\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u88ab\u6276\u990a\u8005\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><b>\u53ce\u5165\u8981\u4ef6<\/b><br \/>\n\u540c\u4e00\u4e16\u5e2f\u3067\u3042\u308b\u5834\u5408\uff1a\u5e74\u9593\u53ce\u5165\u304c130\u4e07\u5186\u672a\u6e80\uff08\u9ad8\u9f62\u8005\u3084\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f180\u4e07\u5186\u672a\u6e80\uff09\u304b\u3064\u3001\u6276\u990a\u3057\u3066\u3044\u308b\u8005\u306e\u5e74\u9593\u53ce\u5165\u306e1\/2\u672a\u6e80\u3067\u3042\u308b\u3053\u3068<br \/>\n\u540c\u4e00\u4e16\u5e2f\u3067\u306a\u3044\u5834\u5408\uff1a\u5e74\u9593\u53ce\u5165\u304c130\u4e07\u5186\u672a\u6e80\uff08\u9ad8\u9f62\u8005\u3084\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f180\u4e07\u5186\u672a\u6e80\uff09\u304b\u3064\u3001\u6276\u990a\u3057\u3066\u3044\u308b\u8005\u304b\u3089\u306e\u63f4\u52a9\u984d\u3088\u308a\u5c11\u306a\u3044\u3053\u3068<\/p>\n<h2>\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u6276\u990a\u3068\u63a7\u9664\u91d1\u984d<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306b\u304a\u3044\u3066\u3001\u6276\u990a\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u69d8\u3005\u306a\u6761\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u6276\u990a\u89aa\u65cf\u3084\u914d\u5076\u8005\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306f\u524d\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u3053\u3053\u3067\u306f\u6276\u990a\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u6982\u8981\u3068\u3001\u6276\u990a\u306e\u7bc4\u56f2\u30fb\u6761\u4ef6\u3001\u53ce\u5165\u57fa\u6e96\u306a\u3069\u3092\u3054\u8aac\u660e\u3057\u307e\u3059\u3002\u5bfe\u8c61\u8005\u306e\u5e74\u9f62\u306b\u3088\u3063\u3066\u3082\u63a7\u9664\u91d1\u984d\u306f\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4f75\u305b\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u30fb\u6276\u990a\u63a7\u9664<\/h3>\n<p><strong>\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u7a0e\u6cd5\u4e0a\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/strong>\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u306b\u306f\u3001\u6c11\u6cd5\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308a\u3001\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u4e00\u5b9a\u306e\u6c34\u6e96\u4ee5\u4e0b\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u306f\u3001\u914d\u5076\u8005\u306b\u4e00\u5b9a\u306e\u53ce\u5165\u304c\u3042\u308a\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u4e00\u5b9a\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/strong><\/p>\n<p>\u305d\u3057\u3066<strong>\u6276\u990a\u63a7\u9664\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u7a0e\u6cd5\u4e0a\u306e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" target=\"_blank\" rel=\"noopener\">No.1191\u2003\u914d\u5076\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\" target=\"_blank\" rel=\"noopener\">No.1195\u2003\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" target=\"_blank\" rel=\"noopener\">No.1180\u2003\u6276\u990a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u6276\u990a\u306e\u7bc4\u56f2\u30fb\u6761\u4ef6<\/h3>\n<p>\u3053\u308c\u3089\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u69d8\u3005\u306a\u6761\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u7bc4\u56f2\u3068\u6761\u4ef6\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u6761\u4ef6\u306f\u3001<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6c11\u6cd5\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b<\/li>\n<li>\u6276\u990a\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b<\/li>\n<li>\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u4e00\u5b9a\u306e\u6c34\u6e96\u4ee5\u4e0b\u3067\u3042\u308b<\/li>\n<li>\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u3068\u306a\u3069\u3067\u3059\u3002\u3042\u304f\u307e\u3067\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u3092\u5bfe\u8c61\u3068\u3057\u305f\u5236\u5ea6\u3067\u3042\u308a\u3001\u5185\u7e01\u95a2\u4fc2\u306e\u4eba\u306f\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u306a\u3044\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u3001\u4e00\u5b9a\u4ee5\u4e0a\u306e\u5e74\u9593\u6240\u5f97\u304c\u3042\u308a\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u306a\u3044\u3082\u306e\u306e\u3001\u6276\u990a\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u914d\u5076\u8005\u3092\u5bfe\u8c61\u3068\u3057\u305f\u6240\u5f97\u63a7\u9664\u3067\u3059\u3002<\/b><\/span>\u914d\u5076\u8005\u306e\u5e74\u9593\u6240\u5f97\u91d1\u984d\u306b\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u3068\u7570\u306a\u308b\u6761\u4ef6\u304c\u5225\u9014\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u6276\u990a\u89aa\u65cf\u300d\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u6761\u4ef6\u306f\u3001\u914d\u5076\u8005\u4ee5\u5916\u306e6\u89aa\u7b49\u5185\u306e\u8840\u65cf\u304a\u3088\u30733\u89aa\u7b49\u5185\u306e\u59fb\u65cf\u3067\u3042\u308b\u3053\u3068\u3001\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u540c\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u4e00\u5b9a\u306e\u6c34\u6e96\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u306a\u3069\u3067\u3059\u3002\u7d0d\u7a0e\u8005\u3092\u57fa\u6e96\u306b\u898b\u305f\u5834\u5408\u3001\u7956\u7236\u6bcd\u3084\u5b6b\u3082\u6276\u990a\u89aa\u65cf\u306b\u542b\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u306b\u304a\u3044\u3066\u6276\u990a\u3068\u306a\u308b\u53ce\u5165\u57fa\u6e96<\/h3>\n<p>\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u307e\u305f\u306f\u6276\u990a\u89aa\u65cf\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u306b\u306f\u3001\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u4e00\u5b9a\u306e\u6c34\u6e96\u4ee5\u4e0b\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u6761\u4ef6\u306f\u3001\u914d\u5076\u8005\u306e\u5e74\u9593\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\uff08\u4ee4\u548c\u5143\u5e74\u5206\u4ee5\u524d\u306f38\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308b\u3053\u3068\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><strong>\u6240\u5f97\u304c\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f103\u4e07\u5186\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u3002<\/strong>\u3053\u308c\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u306b\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u300d\u304c\u3042\u308a\u3001\u6700\u4f4e\u3067\u308255\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3067\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u52a0\u5473\u3059\u308b\u3068\u3001\u5408\u8a08\u6240\u5f97\u304c48\u4e07\u5186\u3092\u8d85\u3048\u308b\u306e\u306f103\u4e07\u5186\uff0848\u4e07\u5186\uff0b55\u4e07\u5186\uff09\u3068\u306a\u308b\u305f\u3081\u3001103\u4e07\u5186\u304c\u4e00\u3064\u306e\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u304c103\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u4e00\u5b9a\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong>\u6240\u5f97\u304c150\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u6bb5\u968e\u7684\u306b\u63a7\u9664\u984d\u304c\u6e1b\u984d\u3055\u308c\u3001201\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u30bc\u30ed\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u6276\u990a\u89aa\u65cf\u306e\u5e74\u9593\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\uff08\u4ee4\u548c\u5143\u5e74\u5206\u4ee5\u524d\u306f38\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308b\u3053\u3068\u3068\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6240\u5f97\u304c\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f\u914d\u5076\u8005\u63a7\u9664\u3068\u540c\u69d8\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u52a0\u5473\u3057\u3066103\u4e07\u5186\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u6276\u990a\u306e\u63a7\u9664\u91d1\u984d<\/h3>\n<p>\u63a7\u9664\u91d1\u984d\u306f\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5e74\u53ce\u3068\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u306e\u5e74\u53ce\u3001\u5e74\u9f62\u306a\u3069\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u914d\u5076\u8005\u63a7\u9664<\/h4>\n<p><strong>\u914d\u5076\u8005\u63a7\u9664\u306e\u63a7\u9664\u91d1\u984d\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3068\u914d\u5076\u8005\u306e\u5e74\u9f62\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/strong>\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c\u3001\u5bfe\u8c61\u5e74\u5ea6\u306e12\u670831\u65e5\u6642\u70b9\u3067\u306e\u5e74\u9f62\u304c70\u6b73\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3001\u63a7\u9664\u91d1\u984d\u304c\u5897\u984d\u3055\u308c\u307e\u3059\u3002\u914d\u5076\u8005\u63a7\u9664\u306e\u91d1\u984d\u3092\u307e\u3068\u3081\u308b\u3068\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n<table id=\"tablepress-318\" class=\"tablepress tablepress-id-318 tbody-has-connected-cells\">\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-1\">\n\t<td rowspan=\"2\" class=\"column-1\">\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u672c\u4eba\u306e<br \/>\n\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/td><td colspan=\"2\" class=\"column-2\">\u63a7\u9664\u984d<\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-2\">\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/td><td class=\"column-3\">\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">900\u4e07\u5186\u4ee5\u4e0b<\/td><td class=\"column-2\">38\u4e07\u5186<\/td><td class=\"column-3\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">900\u4e07\u5186\u8d85\u3000950\u4e07\u5186\u4ee5\u4e0b<\/td><td class=\"column-2\">26\u4e07\u5186<\/td><td class=\"column-3\">32\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">950\u4e07\u5186\u8d85\u30001,000\u4e07\u5186\u4ee5\u4e0b<\/td><td class=\"column-2\">13\u4e07\u5186<\/td><td class=\"column-3\">16\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-318 from cache -->\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" target=\"_blank\" rel=\"noopener\">No.1191\u2003\u914d\u5076\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><strong>\u307e\u305f\u3001\u914d\u5076\u8005\u304c\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u306b\u52a0\u3048\u306627\u4e07\u5186\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1121\/\" data-internallinksmanager029f6b8e52c=\"209\" title=\"\u969c\u5bb3\u8005\u63a7\u9664\">\u969c\u5bb3\u8005\u63a7\u9664<\/a>\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong>\u7279\u5225\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f40\u4e07\u5186\u3001\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f75\u4e07\u5186\u306b\u5897\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/h4>\n<p><strong>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3068\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/strong>\u4ee4\u548c2\u5e74\u5206\u4ee5\u964d\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u91d1\u984d\u3092\u307e\u3068\u3081\u308b\u3068\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n\n<table id=\"tablepress-319\" class=\"tablepress tablepress-id-319 tbody-has-connected-cells\">\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-1\">\n\t<td class=\"column-1\"><\/td><td class=\"column-2\"><\/td><td colspan=\"3\" class=\"column-3\">\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><\/td><td class=\"column-2\"><\/td><td class=\"column-3\">900\u4e07\u5186\u4ee5\u4e0b<\/td><td class=\"column-4\">900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b<\/td><td class=\"column-5\">950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td rowspan=\"9\" class=\"column-1\">\u914d<br \/>\n\u5076<br \/>\n\u8005<br \/>\n\u306e<br \/>\n\u5408<br \/>\n\u8a08<br \/>\n\u6240<br \/>\n\u5f97<br \/>\n\u91d1<br \/>\n\u984d<\/td><td class=\"column-2\">48\u4e07\u5186\u8d85\u300095\u4e07\u5186\u4ee5\u4e0b<\/td><td class=\"column-3\">38\u4e07\u5186<\/td><td class=\"column-4\">26\u4e07\u5186<\/td><td class=\"column-5\">13\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-2\">95\u4e07\u5186\u8d85\u3000100\u4e07\u5186\u4ee5\u4e0b<\/td><td class=\"column-3\">36\u4e07\u5186 <\/td><td class=\"column-4\">24\u4e07\u5186 <\/td><td class=\"column-5\">12\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-2\">100\u4e07\u5186\u8d85\u3000105\u4e07\u5186\u4ee5\u4e0b<\/td><td class=\"column-3\">31\u4e07\u5186 <\/td><td class=\"column-4\">21\u4e07\u5186<\/td><td class=\"column-5\">11\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-2\">105\u4e07\u5186\u8d85\u3000110\u4e07\u5186\u4ee5\u4e0b<\/td><td class=\"column-3\">26\u4e07\u5186 <\/td><td class=\"column-4\">18\u4e07\u5186<\/td><td class=\"column-5\">9\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-2\">110\u4e07\u5186\u8d85\u3000115\u4e07\u5186\u4ee5\u4e0b<\/td><td class=\"column-3\">21\u4e07\u5186<\/td><td class=\"column-4\">14\u4e07\u5186<\/td><td class=\"column-5\">7\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-2\">115\u4e07\u5186\u8d85\u3000120\u4e07\u5186\u4ee5\u4e0b<\/td><td class=\"column-3\">16\u4e07\u5186 <\/td><td class=\"column-4\">11\u4e07\u5186<\/td><td class=\"column-5\">6\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-2\">120\u4e07\u5186\u8d85\u3000125\u4e07\u5186\u4ee5\u4e0b<\/td><td class=\"column-3\">11\u4e07\u5186 <\/td><td class=\"column-4\">8\u4e07\u5186<\/td><td class=\"column-5\">4\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-2\">125\u4e07\u5186\u8d85\u3000130\u4e07\u5186\u4ee5\u4e0b<\/td><td class=\"column-3\">6\u4e07\u5186<\/td><td class=\"column-4\">4\u4e07\u5186<\/td><td class=\"column-5\">2\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-2\">130\u4e07\u5186\u8d85\u3000133\u4e07\u5186\u4ee5\u4e0b<\/td><td class=\"column-3\">3\u4e07\u5186<\/td><td class=\"column-4\">2\u4e07\u5186<\/td><td class=\"column-5\">1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-319 from cache --><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\" target=\"_blank\" rel=\"noopener\">No.1195\u2003\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u914d\u5076\u8005\u306e\u6240\u5f97\u304c\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u8db3\u3057\u5408\u308f\u305b\u305f\u91d1\u984d\u304c\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u6276\u990a\u63a7\u9664<\/h4>\n<p><strong>\u6276\u990a\u63a7\u9664\u306f\u3001\u6276\u990a\u89aa\u65cf\u306e\u5e74\u9f62\u3068\u540c\u5c45\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u91d1\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/strong>\u5165\u9662\u306a\u3069\u306e\u5834\u5408\u306f\u540c\u5c45\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u304c\u3001\u9ad8\u9f62\u8005\u65bd\u8a2d\u7b49\u306b\u5165\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u540c\u5c45\u3068\u306f\u307f\u306a\u3055\u308c\u306a\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u91d1\u984d\u3092\u307e\u3068\u3081\u308b\u3068\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n<table id=\"tablepress-320\" class=\"tablepress tablepress-id-320 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\">\u533a\u5206<\/th><th class=\"column-3\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td colspan=\"2\" class=\"column-1\">\u4e00\u822c\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/td><td class=\"column-3\">38\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td colspan=\"2\" class=\"column-1\">\u7279\u5b9a\u6276\u990a\u89aa\u65cf<\/td><td class=\"column-3\">63\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td rowspan=\"2\" class=\"column-1\">\u8001\u4eba\u6276\u990a\u89aa\u65cf<\/td><td class=\"column-2\">\u540c\u5c45\u8001\u89aa\u7b49\u4ee5\u5916\u306e\u8005<\/td><td class=\"column-3\">48\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-2\">\u540c\u5c45\u8001\u89aa\u7b49<\/td><td class=\"column-3\">58\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-320 from cache -->\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" target=\"_blank\" rel=\"noopener\">No.1180\u2003\u6276\u990a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u3068\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u306e\u6276\u990a\u89aa\u65cf\u306e\u3046\u3061\u3001\u5bfe\u8c61\u5e74\u5ea6\u306e12\u670831\u65e5\u6642\u70b9\u3067\u306e\u5e74\u9f62\u304c19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u4eba\u306e\u3053\u3068\u3067\u3059\u3002\u8001\u4eba\u6276\u990a\u89aa\u65cf\u306f\u3001\u5bfe\u8c61\u5e74\u5ea6\u306e12\u670831\u65e5\u6642\u70b9\u3067\u306e\u5e74\u9f62\u304c70\u6b73\u4ee5\u4e0a\u306e\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u3067\u3059\u3002<\/p>\n<h2>\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u6276\u990a<\/h2>\n<p>\u3053\u3053\u307e\u3067\u3001\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u6276\u990a\u3092\u3054\u8aac\u660e\u3057\u307e\u3057\u305f\u3002\u3053\u3053\u304b\u3089\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u6276\u990a\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u306b\u6276\u990a\u3068\u3057\u3066\u52a0\u5165\u3067\u304d\u308b\u300c\u88ab\u6276\u990a\u8005\u300d\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u7bc4\u56f2\u30fb\u6761\u4ef6\u306f\u3001\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u6276\u990a\u306e\u7bc4\u56f2\u30fb\u6761\u4ef6\u3068\u7570\u306a\u308a\u307e\u3059\u3002\u88ab\u6276\u990a\u8005\u306e\u53ce\u5165\u6761\u4ef6\u3082\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6240\u5f97\u7a0e\u306e\u53ce\u5165\u6761\u4ef6\u3068\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u540c\u5c45\u306e\u6709\u7121\u306a\u3069\u306b\u3088\u3063\u3066\u3082\u6761\u4ef6\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u6276\u990a\u3068\u306e\u9055\u3044<\/h3>\n<p>\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u300c\u6276\u990a\u89aa\u65cf\u300d\u3068\u3001\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u300c\u88ab\u6276\u990a\u8005\u300d\u306f\u7bc4\u56f2\u3084\u6761\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u6276\u990a\u89aa\u65cf\u306f\u300c\u751f\u8a08\u3092\u540c\u4e00\u306b\u3057\u3066\u304a\u308a\u3001\u6240\u5f97\u91d1\u984d\u304c\u4e00\u5b9a\u4ee5\u4e0b\u306e\u8005\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u306e\u306b\u5bfe\u3057\u3001<span style=\"background-color: #ffff99;\"><b>\u5065\u5eb7\u4fdd\u967a\u6cd5\u306b\u304a\u3051\u308b\u88ab\u6276\u990a\u8005\u306f\u300c\u88ab\u4fdd\u967a\u8005\u306b\u4e3b\u3068\u3057\u3066\u751f\u8a08\u3092\u7dad\u6301\u3055\u308c\u308b\u8005\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><br \/>\n\u6240\u5f97\u7a0e\u6cd5\u3068\u5065\u5eb7\u4fdd\u967a\u6cd5\u306b\u304a\u3051\u308b\u6276\u990a\u306e\u9055\u3044\u3092\u6539\u3081\u3066\u307e\u3068\u3081\u308b\u3068\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n<table id=\"tablepress-321\" class=\"tablepress tablepress-id-321\">\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-1\">\n\t<td class=\"column-1\">\u6240\u5f97\u7a0e\u6cd5<\/td><td class=\"column-2\"><div align=left>\u30fb\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u304a\u308a\u3001\u6240\u5f97\u91d1\u984d\u304c\u4e00\u5b9a\u4ee5\u4e0b\u306e\u8005<br \/>\n\u30fb\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u306e\u5408\u8a08\u5e74\u9593\u6240\u5f97\u304c\u4e00\u5b9a\u984d\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u7d0d\u7a0e\u8005\u306f\u4e00\u5b9a\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/div><\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u5065\u5eb7\u4fdd\u967a\u6cd5<\/td><td class=\"column-2\"><div align=left>\u30fb\u88ab\u4fdd\u967a\u8005\u306b\u4e3b\u3068\u3057\u3066\u751f\u8a08\u3092\u7dad\u6301\u3055\u308c\u308b\u8005<br \/>\n\u30fb\u88ab\u6276\u990a\u8005\u306e\u5e74\u53ce\u304c\u4e00\u5b9a\u984d\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u88ab\u6276\u990a\u8005\u306f\u8ffd\u52a0\u306e\u4fdd\u967a\u6599\u8ca0\u62c5\u306a\u304f\u88ab\u4fdd\u967a\u8005\u304c\u52a0\u5165\u3057\u3066\u3044\u308b\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-321 from cache -->\n<p>\u7d9a\u3044\u3066\u3001\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u6276\u990a\u306e\u7bc4\u56f2\u30fb\u6761\u4ef6\u3001\u53ce\u5165\u57fa\u6e96\u3092\u9806\u306b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u6276\u990a\u306e\u7bc4\u56f2\u30fb\u6761\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3067\u304d\u308b\u306e\u306f\u3001\u88ab\u4fdd\u967a\u8005\u306e\u76f4\u7cfb\u5c0a\u5c5e\u30fb\u914d\u5076\u8005\u30fb\u5b50\u30fb\u5b6b\u30fb\u5144\u5f1f\u59c9\u59b9\u3067\u3001\u4e3b\u306b\u88ab\u4fdd\u967a\u8005\u306e\u53ce\u5165\u3067\u751f\u8a08\u3092\u7dad\u6301\u3059\u308b\u4eba\u3067\u3059\u3002<\/b><\/span>\u540c\u5c45\u306e\u6709\u7121\u306f\u554f\u308f\u305a\u3001\u5b66\u696d\u306b\u3088\u308a\u5225\u5c45\u3057\u3066\u3044\u308b\u5b50\u4f9b\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u5144\u59c9\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u524d\u306f\u88ab\u4fdd\u967a\u8005\u3068\u540c\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u307f\u52a0\u5165\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u5e73\u621028\u5e7410\u6708\u306e\u5065\u5eb7\u4fdd\u967a\u6cd5\u6539\u6b63\u306b\u4f34\u3044\u540c\u5c45\u8981\u4ef6\u304c\u5ec3\u6b62\u3055\u308c\u3001\u5f1f\u59b9\u3068\u540c\u69d8\u306b\u5225\u5c45\u3057\u3066\u3044\u3066\u3082\u53ce\u5165\u8981\u4ef6\u3055\u3048\u6e80\u305f\u305b\u3070\u52a0\u5165\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u540c\u5c45\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u88ab\u4fdd\u967a\u8005\u306e3\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u3067\u3001\u4e3b\u306b\u88ab\u4fdd\u967a\u8005\u306e\u53ce\u5165\u3067\u751f\u8a08\u3092\u7dad\u6301\u3059\u308b\u4eba\u304c\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u52a0\u5165\u304c\u53ef\u80fd\u3067\u3059\u3002\u914d\u5076\u8005\u306b\u6e96\u305a\u308b\u3001\u3044\u308f\u3086\u308b\u5185\u7e01\u8005\u3068\u305d\u306e\u4e21\u89aa\u30fb\u5b50\u4f9b\u306b\u3064\u3044\u3066\u3082\u52a0\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b\u70b9\u304c\u3001\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u6276\u990a\u89aa\u65cf\u3068\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6539\u3081\u3066\u6240\u5f97\u7a0e\u3068\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u6276\u990a\u306e\u7bc4\u56f2\u3092\u307e\u3068\u3081\u308b\u3068\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n<table id=\"tablepress-322\" class=\"tablepress tablepress-id-322 tbody-has-connected-cells\">\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-1\">\n\t<td rowspan=\"3\" class=\"column-1\">\u6240\u5f97\u7a0e<\/td><td class=\"column-2\">\u914d\u5076\u8005\u63a7\u9664<\/td><td rowspan=\"2\" class=\"column-3\"><div align=left>\u30fb\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\uff08\u6c11\u6cd5\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u5185\u7e01\u95a2\u4fc2\u306e\u8005\u306f\u542b\u307e\u308c\u307e\u305b\u3093\uff09<\/div><\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-2\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\">\u6276\u990a\u63a7\u9664<\/td><td class=\"column-3\"><div align=left>\u30fb\u6276\u990a\u89aa\u65cf<br \/>\n\u3000\u25b76\u89aa\u7b49\u5185\u306e\u8840\u65cf<br \/>\n\u3000\u25b73\u89aa\u7b49\u5185\u306e\u59fb\u65cf<\/div><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td colspan=\"2\" class=\"column-1\">\u793e\u4f1a\u4fdd\u967a<\/td><td class=\"column-3\"><div align=left>\u30fb\u88ab\u4fdd\u967a\u8005\u3068\u306e\u540c\u5c45\u306e\u6709\u7121\u3092\u554f\u308f\u306a\u3044\u88ab\u6276\u990a\u8005<br \/>\n\u3000\u25b7\u914d\u5076\u8005\uff08\u5185\u7e01\u95a2\u4fc2\u306e\u8005\u3082\u542b\u307e\u308c\u307e\u3059\uff09<br \/>\n\u3000\u25b7\u5b9f\u5b50\u3001\u990a\u5b50\u3001\u5b6b\u3001\u5144\u5f1f\u59c9\u59b9<br \/>\n\u3000\u25b7\u5b9f\u7236\u6bcd\u3001\u7956\u7236\u6bcd\u3001\u66fe\u7956\u7236\u6bcd<br \/>\n\u30fb\u88ab\u4fdd\u967a\u8005\u3068\u540c\u5c45\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u88ab\u6276\u990a\u8005<br \/>\n\u3000\u25b7\u540c\u5c45\u3057\u3066\u3044\u308b\u88ab\u6276\u990a\u8005\u4ee5\u5916\u306e3\u89aa\u7b49\u5185\u306e\u89aa\u65cf\uff08\u7fa9\u7236\u6bcd\u306a\u3069\uff09<br \/>\n\u3000\u25b7\u5185\u7e01\u306e\u914d\u5076\u8005\u306e\u7236\u6bcd\u3068\u5b50\uff08\u5185\u7e01\u306e\u914d\u5076\u8005\u304c\u6b7b\u53bb\u5f8c\u3082\u6276\u990a\u306b\u5165\u308c\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\uff09<\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-322 from cache -->\n<h3>\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3044\u3066\u6276\u990a\u3068\u306a\u308b\u53ce\u5165\u57fa\u6e96<\/h3>\n<p><strong>\u88ab\u6276\u990a\u8005\u3068\u306a\u308b\u306b\u306f\u3001\u540c\u5c45\u8981\u4ef6\u306b\u52a0\u3048\u4e00\u5b9a\u306e\u53ce\u5165\u8981\u4ef6\u3082\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u53ce\u5165\u306e\u57fa\u6e96\u306f130\u4e07\u5186\u3067\u3059<span style=\"background-color: #ffff99;\"><b>\u3002\u5e74\u9593\u53ce\u5165\u304c130\u4e07\u5186\u672a\u6e80\u304b\u3064\u3001\u88ab\u4fdd\u967a\u8005\u306e\u5e74\u9593\u53ce\u5165\u306e2\u5206\u306e1\u3088\u308a\u3082\u5c11\u306a\u3044\u5834\u5408\u306b\u88ab\u6276\u990a\u8005\u3068\u8a8d\u5b9a\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u8a8d\u5b9a\u5bfe\u8c61\u8005\u304c60\u6b73\u4ee5\u4e0a\u3001\u307e\u305f\u306f\u969c\u5bb3\u539a\u751f\u5e74\u91d1\u306e\u53d7\u7d66\u306b\u8cc7\u3059\u308b\u7a0b\u5ea6\u306e\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f\u3001180\u4e07\u5186\u672a\u6e80\u3068\u306a\u308a\u307e\u3059\u3002\u88ab\u4fdd\u967a\u8005\u3068\u5225\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u8981\u4ef6\u306f\u3001\u5e74\u9593\u53ce\u5165\u304c130\u4e07\u5186\u672a\u6e80\u307e\u305f\u306f180\u4e07\u5186\u672a\u6e80\u304b\u3064\u3001\u88ab\u4fdd\u967a\u8005\u304b\u3089\u306e\u63f4\u52a9\u306b\u3088\u308b\u53ce\u5165\u3088\u308a\u91d1\u984d\u304c\u5c11\u306a\u3044\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><strong>\u307e\u305f\u3001\u6240\u5f97\u7a0e\u3068\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u53ce\u5165\u57fa\u6e96\u306f\u3001\u305d\u306e\u7bc4\u56f2\u304c\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u6276\u990a\u89aa\u65cf\u306e\u5224\u5b9a\u3067\u306f\u3001\u4e00\u5b9a\u984d\u4ee5\u4e0b\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u306a\u3069<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u306e\u3082\u306e\u306f\u53ce\u5165\u30fb\u6240\u5f97\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u4e00\u65b9\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u76ca\u306a\u3069\u4e00\u6642\u7684\u306a\u3082\u306e\u306f\u53ce\u5165\u30fb\u6240\u5f97\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ed6\u65b9\u3067\u3001\u5065\u5eb7\u4fdd\u967a\u6cd5\u306b\u304a\u3051\u308b\u88ab\u6276\u990a\u8005\u306e\u5224\u5b9a\u3067\u306f\u3001\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e\u554f\u308f\u305a\u53ce\u5165\u3068\u306a\u308b\u305f\u3081\u3001\u901a\u52e4\u624b\u5f53\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u76ca\u306a\u3069\u306e\u7d99\u7d9a\u6027\u306e\u306a\u3044\u3082\u306e\u306f\u53ce\u5165\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u6276\u990a\u89aa\u65cf\u306f\u3001\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306a\u3069\u306e\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u300c\u6240\u5f97\u300d\u3092\u57fa\u6e96\u3068\u3057\u3066\u5224\u65ad\u3055\u308c\u308b\u306e\u306b\u5bfe\u3057\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u306f\u7d4c\u8cbb\u7b49\u63a7\u9664\u524d\u306e\u300c\u53ce\u5165\u300d\u3067\u5224\u65ad\u3055\u308c\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u3068\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u88ab\u6276\u990a\u8005\u306e\u53ce\u5165\u57fa\u6e96\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n\n<table id=\"tablepress-324\" class=\"tablepress tablepress-id-324 tbody-has-connected-cells\">\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-1\">\n\t<td rowspan=\"3\" class=\"column-1\">\u6240\u5f97\u7a0e<\/td><td class=\"column-2\">\u914d\u5076\u8005\u63a7\u9664<\/td><td class=\"column-3\"><div align=left>\u30fb\u5e74\u9593\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b<br \/>\n\u30fb\u6240\u5f97\u304c\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f103\u4e07\u5186\u4ee5\u4e0b\uff0848\u4e07\u5186\uff0b\u7d66\u4e0e\u6240\u5f97\u63a7\u966455\u4e07\u5186\uff09<\/div><\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-2\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/td><td class=\"column-3\"><div align=left>\u30fb\u5e74\u9593\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b<br \/>\n\u30fb\u6240\u5f97\u304c\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f103\u4e07\u5186\u8d85201\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u52a0\u5473\uff09<br \/>\n<\/div><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\">\u6276\u990a\u63a7\u9664<\/td><td class=\"column-3\"><div align=left>\u30fb\u5e74\u9593\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b<br \/>\n\u30fb\u6240\u5f97\u304c\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306f103\u4e07\u5186\u4ee5\u4e0b\uff0848\u4e07\u5186\uff0b\u7d66\u4e0e\u6240\u5f97\u63a7\u966455\u4e07\u5186\uff09<\/div><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td colspan=\"2\" class=\"column-1\">\u793e\u4f1a\u4fdd\u967a<\/td><td class=\"column-3\"><div align=left>\u30fb\u5e74\u9593\u53ce\u5165\u304c130\u4e07\u5186\u672a\u6e80<br \/>\n\u30fb\u88ab\u6276\u990a\u8005\u304c60\u6b73\u4ee5\u4e0a\u307e\u305f\u306f\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f\u5e74\u9593\u53ce\u5165\u304c180\u4e07\u5186\u672a\u6e80<\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-324 from cache --><\/p>\n<h2>\u6276\u990a\u306b\u306a\u308b\u30e1\u30ea\u30c3\u30c8\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u6240\u5f97\u7a0e\u306a\u3089\u3073\u306b\u793e\u4f1a\u4fdd\u967a\u306b\u95a2\u3057\u3066\u3001\u6276\u990a\u306b\u306a\u308b\u30e1\u30ea\u30c3\u30c8\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6276\u990a\u306b\u306a\u308b\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u6240\u5f97\u7a0e\u306e\u6276\u990a\u306b\u306a\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3001\u6276\u990a\u63a7\u9664\u306a\u3069\u306e\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6276\u990a\u3059\u308b\u4eba\u306b\u3068\u3063\u3066\u3001\u305d\u306e\u5206\u306e\u7a0e\u91d1\u306e\u8ca0\u62c5\u304c\u5c11\u306a\u304f\u306a\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u3042\u308b\u793e\u54e1\u304c\u914d\u5076\u8005\u3092\u6276\u990a\u306b\u3059\u308b\u5834\u5408\u3001\u914d\u5076\u8005\u63a7\u9664\u3082\u3057\u304f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u305d\u306e\u793e\u54e1\u306e\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u304c\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\u793e\u4f1a\u4fdd\u967a\u306b\u95a2\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u306f\u3001\u6276\u990a\u306b\u306a\u3063\u305f\u4eba\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u306a\u304f\u306a\u308b\u3053\u3068\u3067\u3059\u3002\u6276\u990a\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u3001\u56fd\u6c11\u5e74\u91d1\u306e\u4e21\u65b9\u306e\u4fdd\u967a\u6599\u3068\u3082\u306b\u304b\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u6276\u990a\u306b\u306a\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u6240\u5f97\u7a0e\u306b\u95a2\u3057\u3066\u306f\u3001\u6276\u990a\u306b\u306a\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u7279\u306b\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u5185\u3067\u50cd\u304f\u5834\u5408\u306b\u95a2\u3057\u3066\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u306b\u3064\u3044\u3066\u306f\u6276\u990a\u5185\u3067\u50cd\u3044\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u30b1\u30ac\u3084\u75c5\u6c17\u3067\u50cd\u304f\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u6642\u306b\u652f\u7d66\u3055\u308c\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1895\/\" data-internallinksmanager029f6b8e52c=\"537\" title=\"\u50b7\u75c5\u624b\u5f53\">\u50b7\u75c5\u624b\u5f53<\/a>\u91d1\u3084\u3001\u51fa\u7523\u306e\u969b\u306b\u53d7\u7d66\u3067\u304d\u308b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50095\/\" data-internallinksmanager029f6b8e52c=\"534\" title=\"\u51fa\u7523\u624b\u5f53\u91d1\">\u51fa\u7523\u624b\u5f53\u91d1<\/a>\u304c\u652f\u7d66\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u5e74\u91d1\u306b\u3064\u3044\u3066\u3082\u3001\u4f8b\u3048\u3070\u3001\u6276\u990a\u5185\u306e\u914d\u5076\u8005\u306f\u56fd\u6c11\u5e74\u91d1\u7b2c3\u53f7\u88ab\u4fdd\u967a\u8005\u3068\u306a\u308a\u3001\u53d7\u7d66\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u56fd\u6c11\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u81ea\u8eab\u3067\u52a0\u5165\u3059\u308b\u539a\u751f\u5e74\u91d1\u3088\u308a\u3082\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u6276\u990a\u306e\u30e1\u30ea\u30c3\u30c8\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u6b63\u78ba\u306b\u7406\u89e3\u3057\u3066\u5bfe\u5fdc\u3057\u307e\u3057\u3087\u3046<\/h2>\n<p>\u4eca\u56de\u306f\u3001\u6276\u990a\u306e\u57fa\u672c\u7684\u306a\u5185\u5bb9\u3068\u6276\u990a\u3092\u6240\u5f97\u7a0e\u3068\u793e\u4f1a\u4fdd\u967a\u306e\u89b3\u70b9\u304b\u3089\u898b\u3066\u304d\u307e\u3057\u305f\u3002<br 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href=\"https:\/\/biz.moneyforward.com\/library\/form\/49438\/?provider=pa_basic&provider_info=cv.53990.part.pdfdl-box\" target=\"_blank\" rel=\"noopener\"\n                data-impression-and-click-trigger\n                class=\"pdf-dl-box-button advads-button-primary\"\n                aria-label=\"\u8a18\u4e8b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3078\u79fb\u52d5\">\u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n            <\/a>\n        <\/div>\n    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