{"id":55109,"date":"2022-08-26T14:19:05","date_gmt":"2022-08-26T05:19:05","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=55109"},"modified":"2025-11-19T18:53:02","modified_gmt":"2025-11-19T09:53:02","slug":"%e5%8e%9a%e7%94%9f%e5%b9%b4%e9%87%91%e3%81%ae%e5%8f%97%e7%b5%a6%e9%a1%8d%e3%81%af%e3%81%84%e3%81%8f%e3%82%89%ef%bc%9f%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%82%82%e8%a7%a3%e8%aa%ac","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/55109\/","title":{"rendered":"\u539a\u751f\u5e74\u91d1\u306e\u53d7\u7d66\u984d\u306f\u3044\u304f\u3089\uff1f\u8a08\u7b97\u65b9\u6cd5\u3082\u89e3\u8aac"},"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\/49211\/?provider=pa_basic&provider_info=cv.55109.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>\u4f01\u696d\u306a\u3069\u306b\u96c7\u308f\u308c\u3066\u3044\u308b\u65b9\u306e\u307b\u3068\u3093\u3069\u306f\u3001\u7d66\u4e0e\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u3068\u3057\u3066\u5e74\u91d1\u3084\u5065\u5eb7\u4fdd\u967a\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u306a\u3069\u3092\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u3046\u3061\u5e74\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u969b\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u3067\u5c06\u6765\u3044\u304f\u3089\u3082\u3089\u3048\u308b\u306e\u304b\u306a\u3069\u3001\u6c17\u306b\u306a\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3044\u308f\u3086\u308b\u300c\u52e4\u3081\u4eba\u300d\u304c\u52a0\u5165\u3057\u3066\u3044\u308b\u5e74\u91d1\u3092\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"334\" title=\"\u539a\u751f\u5e74\u91d1\">\u539a\u751f\u5e74\u91d1<\/a>\u300d\u3068\u8a00\u3044\u3001\u5e74\u91d1\u3092\u7d0d\u3081\u305f\u671f\u9593\u306a\u3069\u306b\u3088\u3063\u3066\u5c06\u6765\u652f\u7d66\u3055\u308c\u308b\u91d1\u984d\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u539a\u751f\u5e74\u91d1\u306e\u53d7\u7d66\u984d\u3084\u3001\u305d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\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\/9621\/?provider=pa_basic&provider_info=cv.55109.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                   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#ffff99;\"><b>\u65e5\u672c\u306e\u5e74\u91d1\u5236\u5ea6\u306f\u3088\u304f\u300c2\u968e\u5efa\u3066\u300d\u3068\u8868\u73fe\u3055\u308c\u307e\u3059\u3002<\/b><\/span><strong>1\u968e\u90e8\u5206\u306f\u300120\u6b73\u4ee5\u4e0a60\u6b73\u672a\u6e80\u306e\u56fd\u6c11\u5168\u54e1\u304c\u52a0\u5165\u3059\u308b\u56fd\u6c11\u5e74\u91d1\uff08\u57fa\u790e\u5e74\u91d1\uff09\u3067\u3059\u3002<\/strong>\u305d\u308c\u306b\u52a0\u3048\u3066\u3001\u4f1a\u793e\u54e1\u306a\u3069\u4e8b\u696d\u6240\u306b\u6240\u5c5e\u3057\u3066\u50cd\u304f\u4eba\uff0870\u6b73\u672a\u6e80\uff09\u306f\u539a\u751f\u5e74\u91d1\u306b\u3082\u52a0\u5165\u3057\u307e\u3059\u3002\u57fa\u790e\u3067\u3042\u308b\u56fd\u6c11\u5e74\u91d1\u306e\u4e0a\u306b\u539a\u751f\u5e74\u91d1\u304c\u91cd\u306a\u308b\u5f62\u306b\u306a\u308b\u305f\u3081\u3001\u300c2\u968e\u5efa\u3066\u300d\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u56fd\u6c11\u5e74\u91d1\u306e\u4fdd\u967a\u6599\u306f\u57fa\u672c\u7684\u306b\u5168\u54e1\u540c\u3058\u984d\u3067\u3059\u304c\u3001\u539a\u751f\u5e74\u91d1\u306e\u4fdd\u967a\u6599\u306f\u53ce\u5165\u306e\u984d\u306b\u5b9a\u7387\u3092\u639b\u3051\u305f\u91d1\u984d\u3067\u3059\u3002\u307e\u305f\u3001\u539a\u751f\u5e74\u91d1\u306e\u4fdd\u967a\u6599\u306f\u52e4\u52d9\u5148\u3068\u672c\u4eba\u3067\u6298\u534a\u3057\u3066\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u3059\u306a\u308f\u3061\u3001\u539a\u751f\u5e74\u91d1\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u4eba\u306f\u3001\u56fd\u6c11\u5e74\u91d1\u306e\u4fdd\u967a\u6599\u3068\u3001\u539a\u751f\u5e74\u91d1\u306e\u4fdd\u967a\u6599\u306e\u534a\u5206\u3092\u5408\u7b97\u3057\u3066\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u652f\u6255\u3046\u306e\u3067\u3059\u3002<\/strong>\u901a\u5e38\u3001\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u3082\u3061\u308d\u3093\u3001\u91cd\u306d\u3066\u652f\u6255\u3063\u305f\u3076\u3093\u3001\u5c06\u6765\u306e\u53d7\u7d66\u984d\u30822\u968e\u5efa\u3066\u3068\u306a\u308a\u3001\u56fd\u6c11\u5e74\u91d1\u3060\u3051\u3092\u652f\u6255\u3063\u3066\u304d\u305f\u65b9\u3088\u308a\u306f\u91d1\u984d\u3082\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u539a\u751f\u5e74\u91d1\u306b\u3064\u3044\u3066\u3001\u5236\u5ea6\u3084\u793e\u4f1a\u4fdd\u967a\u3068\u3057\u3066\u306e\u610f\u5473\u3001\u52a0\u5165\u3068\u53d7\u7d66\u958b\u59cb\u306e\u5e74\u9f62\u306a\u3069\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-lkc-id=\"71\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u3010\u56f3\u89e3\u3011\u539a\u751f\u5e74\u91d1\u3068\u306f\uff1f\u53d7\u7d66\u984d\u306e\u65e9\u898b\u8868\u3084\u8a08\u7b97\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u539a\u751f\u5e74\u91d1\uff08\u539a\u751f\u5e74\u91d1\u4fdd\u967a\uff09\u306f\u3001\u4f1a\u793e\u306a\u3069\u306b\u52e4\u52d9\u3057\u3066\u3044\u308b\u4eba\u304c\u52a0\u5165\u3059\u308b\u5e74\u91d1\u3067\u3059\u3002\u65e5\u672c\u306e\u516c\u7684\u5e74\u91d1\u306b\u306f2\u7a2e\u985e\u3042\u308a\u300120\u6b73\u4ee5\u4e0a60\u6b73\u672a\u6e80\u306e\u3059\u3079\u3066\u306e\u4eba\u304c\u52a0\u5165\u3059\u308b\u300c\u56fd\u6c11\u5e74\u91d1\uff08\u57fa\u790e\u5e74\u91d1\uff09\u300d\u3068\u3001\u300c\u539a\u751f\u5e74\u91d1\u300d\u306e2\u968e\u5efa\u3066\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u539a\u751f\u5e74\u91d1\u306e\u5e74\u91d1\u984d\uff08\u53d7\u7d66\u984d\uff09\u306f\u3001\u50cd\u3044\u3066\u3044\u305f\u969b\u306b\u5f97\u305f\u7dcf\u8cc3\u91d1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u7dcf\u8cc3\u91d1\u304c\u9ad8\u3044\u307b\u3069\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u539a\u751f\u5e74\u91d1\u306f\u73fe\u5f79\u6642\u306b\u5f97\u305f\u8cc3\u91d1\u306b\u6bd4\u4f8b\u3057\u3066\u5897\u3048\u307e\u3059\u304c\u3001\u56fd\u6c11\u5e74\u91d1\uff08\u57fa\u790e\u5e74\u91d1\uff09\u306f\u3001\u7d0d\u4ed8\u671f\u9593\u304c\u540c\u3058\u3067\u3042\u308c\u3070\u3001\u8cc3\u91d1\u306e\u591a\u5be1\u306b\u3088\u3089\u305a\u5b9a\u984d\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u73fe\u5f79\u6642\u306e\u8cc3\u91d1\u6c34\u6e96\u307b\u3069\u3001\u5e74\u91d1\u984d\u306e\u307b\u3046\u306f\u5dee\u304c\u3064\u304b...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2044\/\" data-lkc-id=\"136\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u793e\u4f1a\u4fdd\u967a\u306e\u539a\u751f\u5e74\u91d1\u3068\u306f<\/div><div class=\"lkc-excerpt\">\u793e\u4f1a\u4fdd\u967a\u306b\u542b\u307e\u308c\u308b\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306f\u305d\u306e\u540d\u306e\u3068\u304a\u308a\u300c\u4fdd\u967a\u300d\u306e\u610f\u5473\u3092\u3082\u3061\u307e\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u306f\u4e3b\u306b\u4f1a\u793e\u54e1\u304c\u4fdd\u967a\u306e\u52a0\u5165\u8005\uff08\u88ab\u4fdd\u967a\u8005\uff09\u3068\u306a\u308a\u3001\u4e07\u304c\u4e00\u306e\u5834\u5408\u306b\u306f\u88ab\u4fdd\u967a\u8005\u3084\u305d\u306e\u5bb6\u65cf\u3092\u5bfe\u8c61\u306b\u5e74\u91d1\u306e\u7d66\u4ed8\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u6ce8\u610f\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u70b9\u3067\u3059\u304c\u3001\u300c\u793e\u4f1a\u4fdd\u967a\u300d\u3068\u3044\u3046\u8a00\u8449\u306b\u306f\u4e8c\u3064\u306e\u7570\u306a\u3063\u305f\u610f\u5473\u304c\u3042\u308a\u307e\u3059\u3002\u3072\u3068\u3064\u306f\u516c\u7684\u5e74\u91d1\u30fb\u4fdd\u967a\u5168\u822c\u3068\u3044\u3046\u610f\u5473\u3067\u306e\u300c\u793e\u4f1a\u4fdd\u967a\u300d\u3067\u3001\u3053\u308c\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u7acb\u5834\u306e\u65b9\u3092\u5bfe\u8c61\u3068\u3057\u305f\u591a\u304f\u306e\u4fdd\u967a\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u3082\u3046\u3072\u3068\u3064\u306f\u4f1a\u793e\u54e1\u306a\u3069\u304c\u52a0\u5165\u3059\u308b\u300c\u793e\u4f1a\u4fdd\u967a\u300d\u3001\u3044\u308f\u3086\u308b\u300c\u793e\u4fdd\u300d\u306e\u3053\u3068\u3067\u3001\u5065\u5eb7\u4fdd\u967a\u3068\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u304c...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1842\/\" data-lkc-id=\"137\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u52a0\u5165\u5e74\u9f62\u3068\u53d7\u7d66\u5e74\u9f62\u306b\u3064\u3044\u3066<\/div><div class=\"lkc-excerpt\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306f\u3044\u3064\u304b\u3089\u52a0\u5165\u3067\u304d\u3001\u3044\u3064\u307e\u3067\u4fdd\u967a\u6599\u3092\u7d0d\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\u3002\u307e\u305f\u3001\u3044\u3064\u304b\u3089\u539a\u751f\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\u3002\u3053\u308c\u3089\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u8001\u5f8c\u306e\u751f\u6d3b\u3092\u7dad\u6301\u3059\u308b\u3046\u3048\u3067\u3068\u3066\u3082\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u52a0\u5165\u5e74\u9f62\u3068\u53d7\u7d66\u5e74\u9f62\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u52a0\u5165\u5e74\u9f62\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u306e\u52a0\u5165\u5e74\u9f62\u306f\u3001\u539f\u524720\u6b73\u304b\u308960\u6b73\u306b\u9054\u3059\u308b\u307e\u3067\u3067\u3059\u3002\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u52a0\u5165\u306b\u3064\u3044\u3066\u306f\u3001\u5e38\u6642\u5f93\u696d\u54e1\u3092\u4f7f\u7528\u3059\u308b\u4f1a\u793e\u7b49\u306b\u5165\u793e\u3057\u305f\u6642\u304b\u3089\u539f\u5247\u3068\u3057\u306670\u6b73\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u3002\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306f\u300120\u6b73\u306b\u306a\u308b\u524d\u306b\u5c31\u8077\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u5c31\u8077\u3092\u3057\u305f...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h2>\u539a\u751f\u5e74\u91d1\u306e\u5e73\u5747\u53d7\u7d66\u984d\u306f\uff1f<\/h2>\n<p>\u5e74\u91d1\u306b\u306f\u3001\u9ad8\u9f62\u306b\u306a\u3063\u3066\u304b\u3089\u53d7\u7d66\u3059\u308b\u8001\u9f62\u5e74\u91d1\u3001\u5bb6\u65cf\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306b\u53d7\u7d66\u3059\u308b\u907a\u65cf\u5e74\u91d1\u3001\u75c5\u6c17\u3084\u30b1\u30ac\u306a\u3069\u3067\u969c\u5bb3\u306e\u72b6\u614b\u3068\u306a\u3063\u305f\u3068\u304d\u306b\u53d7\u7d66\u3059\u308b\u969c\u5bb3\u5e74\u91d1\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u539a\u751f\u5e74\u91d1\u53d7\u7d66\u306e\u6a29\u5229\u304c\u3042\u308b\u65b9\u306e\u3046\u3061\u3001\u53d7\u7d66\u8005\u304c\u5168\u4f53\u306e\u304a\u3088\u305d82.9\uff05\uff08\u4ee4\u548c2\u5e74\uff09\u3092\u5360\u3081\u308b\u8001\u9f62\u5e74\u91d1\u306b\u3064\u3044\u3066\u3001\u5e73\u5747\u53d7\u7d66\u984d\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span><br \/>\n\u307e\u305f\u3001\u5e74\u91d1\u306f\u56fd\u6c11\u5e74\u91d1\uff08\u57fa\u790e\u5e74\u91d1\uff09\u3068\u539a\u751f\u5e74\u91d1\u306e2\u968e\u5efa\u3066\u3001\u3068\u524d\u306b\u8ff0\u3079\u307e\u3057\u305f\u3002\u3069\u306e\u7a0b\u5ea6\u9055\u3046\u306e\u304b\u3001\u8001\u9f62\u539a\u751f\u5e74\u91d1\u3068\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u306e\u53d7\u7d66\u984d\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/content\/000925808.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c2\u5e74\u5ea6\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u30fb\u56fd\u6c11\u5e74\u91d1\u4e8b\u696d\u306e\u6982\u6cc1\uff0810\u30da\u30fc\u30b8\u30fb\u88685\uff09<\/a>\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/p>\n<h3>\u8001\u9f62\u539a\u751f\u5e74\u91d1\u306e\u5e73\u5747\u53d7\u7d66\u984d<\/h3>\n<p>\u4e0b\u8a18\u306e\u8868\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<strong>\u53d7\u7d66\u6a29\u8005\u3068\u306f\u3001\u53d7\u7d66\u3059\u308b\u6a29\u5229\u306e\u3042\u308b\u65b9\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8001\u9f62\u539a\u751f\u5e74\u91d1\u306e\u4ee4\u548c\u5143\u5e74\uff082019\u5e74\uff09\u306e\u53d7\u7d66\u6a29\u8005\u6570\u306f1,599\u4e07\u4eba\u3001\u53d7\u7d66\u8005\u6570\u306f1,539\u4e07\u4eba\u3067\u3001\u53d7\u7d66\u6a29\u8005\u306e\u3046\u3061\u5b9f\u969b\u306b\u53d7\u7d66\u3057\u3066\u3044\u308b\u65b9\u306f\u7d0496.2\uff05\u3067\u3059\u3002\u4e00\u65b9\u3001\u4ee4\u548c2\u5e74\uff082020\u5e74\uff09\u306f\u3001\u53d7\u7d66\u6a29\u8005\u6570\u304c1,610\u4e07\u4eba\u3001\u53d7\u7d66\u8005\u6570\u306f1,553\u4e07\u4eba\u3067\u3001\u53d7\u7d66\u6a29\u8005\u306e96.4\uff05\u304c\u53d7\u7d66\u3057\u3066\u304a\u308a\u3001\u53d7\u7d66\u4eba\u6570\u3001\u5272\u5408\u3068\u3082\u306b\u591a\u5c11\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c2\u5e74\uff082020\u5e74\uff09\u306e\u5e74\u91d1\u5e73\u5747\u6708\u984d\u306f\u3001146,145\u5186\u3067\u3059\u3002\u524d\u5e74\u306e\u4ee4\u548c\u5143\u5e74\uff082019\u5e74\uff09\u306e\u91d1\u984d\u306f146,162\u5186\u3067\u3059\u306e\u3067\u300117\u5186\u6e1b\u5c11\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u3053\u306e\u91d1\u984d\u306f2\u968e\u5efa\u3066\u306e1\u968e\u90e8\u5206\u300c\u56fd\u6c11\u5e74\u91d1\uff08\u8001\u9f62\u57fa\u790e\u5e74\u91d1\uff09\u300d\u3082\u542b\u3093\u3060\u984d\u3067\u3059\u3002<br \/>\n\n<table id=\"tablepress-360\" class=\"tablepress tablepress-id-360\">\n<thead>\n<tr class=\"row-1\">\n\t<td class=\"column-1\"><\/td><th class=\"column-2\">\u53d7\u7d66\u6a29\u8005<\/th><th class=\"column-3\">\u53d7\u7d66\u8005<\/th><th class=\"column-4\">\u53d7\u7d66\u5e73\u5747\u6708\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u4ee4\u548c\u5143\u5e74\uff082019\uff09<\/td><td class=\"column-2\">1,599\u4e07\u4eba<\/td><td class=\"column-3\">1,539\u4e07\u4eba<\/td><td class=\"column-4\">146,162\u5186<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u4ee4\u548c2\u5e74\uff082020\uff09<\/td><td class=\"column-2\">1,610\u4e07\u4eba<br \/>\n\uff08\uff0b11\u4e07\u4eba\uff09<\/td><td class=\"column-3\">1,553\u4e07\u4eba<br \/>\n\uff08\uff0b14\u4e07\u4eba\uff09<\/td><td class=\"column-4\">146,145\u5186<br \/>\n\uff08\uff0d17\u5186\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-360 from cache --><\/p>\n<p>\u5f15\u7528\uff1a[<a href=\"https:\/\/www.mhlw.go.jp\/content\/000925808.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c2\u5e74\u5ea6\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u30fb\u56fd\u6c11\u5e74\u91d1\u4e8b\u696d\u306e\u6982\u6cc1\uff0810\u30da\u30fc\u30b8\u30fb\u88686\uff5e8\uff09<\/a>]\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/p>\n<h3>\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u306e\u5e73\u5747\u53d7\u7d66\u984d<\/h3>\n<p>\u3067\u306f\u3001\u3059\u3079\u3066\u306e\u56fd\u6c11\u304c\u52a0\u5165\u3057\u3066\u3044\u308b\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u306f\u3069\u306e\u304f\u3089\u3044\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5e73\u5747\u53d7\u7d66\u984d\u3092\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u306e\u4ee4\u548c2\u5e74\u306e\u53d7\u7d66\u6a29\u8005\u6570\u306f\u30013,422\u4e07\u4eba\u3067\u524d\u5e74\u3088\u308a\u308229\u4e07\u4eba\u5897\u52a0\u3001\u5b9f\u969b\u306e\u53d7\u7d66\u8005\u3082\u30013,383\u4e07\u4eba\u3067\u524d\u5e74\u3088\u308a\u308228\u4e07\u4eba\u306e\u5897\u52a0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u53d7\u7d66\u8005\u306e\u5e73\u5747\u53d7\u7d66\u6708\u984d\u306f\u300156,358\u5186\u3067\u3001\u524d\u5e74\u3088\u308a\u3082309\u5186\u5897\u3048\u308b\u3068\u3044\u3046\u7d50\u679c\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e74\u91d1\u306f\u305d\u306e\u5e74\u306e\u7269\u4fa1\u3084\u666f\u6c17\u52d5\u5411\u306a\u3069\u306b\u5fdc\u3058\u3066\u652f\u7d66\u984d\u304c\u6539\u5b9a\u3055\u308c\u307e\u3059\u3002\u4ee4\u548c4\u5e741\u6708\u306b\u306f\u3001\u300c\u4ee4\u548c3\u5e74\u5e73\u5747\u306e\u5168\u56fd\u6d88\u8cbb\u8005\u7269\u4fa1\u6307\u6570\u300d\u3092\u3082\u3068\u306b\u30010.4\uff05\u306e\u5f15\u304d\u4e0b\u3052\u304c\u6c7a\u5b9a\u3057\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\n<table id=\"tablepress-361\" class=\"tablepress tablepress-id-361\">\n<thead>\n<tr class=\"row-1\">\n\t<td class=\"column-1\"><\/td><th class=\"column-2\">\u53d7\u7d66\u6a29\u8005<\/th><th class=\"column-3\">\u53d7\u7d66\u8005<\/th><th class=\"column-4\">\u53d7\u7d66\u5e73\u5747\u6708\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u4ee4\u548c\u5143\u5e74\uff082019\uff09<\/td><td class=\"column-2\">3,393\u4e07\u4eba<\/td><td class=\"column-3\">3,355\u4e07\u4eba<\/td><td class=\"column-4\">56,049\u5186<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u4ee4\u548c2\u5e74\uff082020\uff09<\/td><td class=\"column-2\">3,422\u4e07\u4eba<br \/>\n\uff08\uff0b29\u4e07\u4eba\uff09<\/td><td class=\"column-3\">3,383\u4e07\u4eba<br \/>\n\uff08\uff0b28\u4e07\u4eba\uff09<\/td><td class=\"column-4\">56,358\u5186<br \/>\n\uff08\uff0b309\u5186\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-361 from cache --><br \/>\n\u5f15\u7528\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/content\/000925808.pdfkTNcMwP2u-nKooGIG6c-\/edit#\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c2\u5e74\u5ea6\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u30fb\u56fd\u6c11\u5e74\u91d1\u4e8b\u696d\u306e\u6982\u6cc1\uff0821\u30da\u30fc\u30b8\u30fb\u886819\uff5e21\uff09<\/a>\uff5c\u539a\u751f\u52b4\u50cd\u7701<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/content\/12502000\/000725140.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff14\u5e74\u5ea6\u306e\u5e74\u91d1\u984d\u6539\u5b9a\u306b\u3064\u3044\u3066\u304a\u77e5\u3089\u305b\u3057\u307e\u3059<\/a>\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/p>\n<h2>\u539a\u751f\u5e74\u91d1\u306e\u53d7\u7d66\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u3001\u8001\u9f62\u539a\u751f\u5e74\u91d1\u306e\u5408\u8a08\u3067\u3042\u308b\u5e74\u91d1\u306e\u53d7\u7d66\u984d\u306f\u3001\u539a\u751f\u5e74\u91d1\u306e\u52a0\u5165\u671f\u9593\u3084\u300120\uff5e60\u6b73\u306e40\u5e74\u9593\u306b\u652f\u6255\u3063\u305f<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>\u6599\u306e\u7d0d\u4ed8\u6708\u6570\u306a\u3069\u306b\u5fdc\u3058\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5e74\u91d1\u3092\u53d7\u3051\u3089\u308c\u308b\u6761\u4ef6\u3068\u3057\u3066\u3001\u4e00\u5b9a\u306e\u8cc7\u683c\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<strong>\u3053\u308c\u3092\u53d7\u7d66\u8cc7\u683c\u671f\u9593\u3068\u3044\u3044\u3001\u4fdd\u967a\u6599\u7d0d\u4ed8\u6e08\u671f\u9593\u3068\u4fdd\u967a\u6599\u514d\u9664\u671f\u9593\u306a\u3069\u3092\u5408\u7b97\u3057\u306610\u5e74\u4ee5\u4e0a\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u53d7\u7d66\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8001\u9f62\u539a\u751f\u5e74\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u8001\u9f62\u539a\u751f\u5e74\u91d1\u306e\u91d1\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u5f0f\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u8001\u9f62\u539a\u751f\u5e74\u91d1\u306e\u53d7\u7d66\u984d\uff1d\u5831\u916c\u6bd4\u4f8b\u5e74\u91d1\u984d\uff0b\u7d4c\u904e\u7684\u52a0\u7b97\u984d\uff0b\u52a0\u7d66\u5e74\u91d1\u984d<\/strong><\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u5831\u916c\u6bd4\u4f8b\u5e74\u91d1\u984d<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"background-color: #ffff99;\"><b>\u5831\u916c\u6bd4\u4f8b\u5e74\u91d1\u984d\u3068\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a>\u306b\u52a0\u5165\u3057\u3066\u3044\u305f\u3068\u304d\u306e\u5831\u916c\u984d\u3084\u3001\u52a0\u5165\u671f\u9593\u306a\u3069\u306b\u3088\u3063\u3066\u8a08\u7b97\u3055\u308c\u308b\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span><br \/>\n\u5831\u916c\u6bd4\u4f8b\u5e74\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em;\"><strong>\u5831\u916c\u6bd4\u4f8b\u5e74\u91d1\u984d = A + B<br \/>\nA.\u5e73\u621015\u5e743\u6708\u4ee5\u524d\u306e\u5e73\u5747<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2057\/\" data-internallinksmanager029f6b8e52c=\"555\" title=\"\u6a19\u6e96\u5831\u916c\u6708\u984d\">\u6a19\u6e96\u5831\u916c\u6708\u984d<\/a> \u00d7 7.125\/1000 \u00d7 \u5e73\u621015\u5e743\u6708\u307e\u3067\u306e\u52a0\u5165\u6708\u6570<br \/>\nB.\u5e73\u621015\u5e744\u6708\u4ee5\u964d\u306e\u5e73\u5747\u6a19\u6e96\u5831\u916c\u984d \u00d7 5.481\/1000 \u00d7 \u5e73\u621015\u5e744\u6708\u4ee5\u964d\u306e\u52a0\u5165\u6708\u6570<\/strong><\/div>\n<p>\u203b<strong>\u6a19\u6e96\u5831\u916c\u6708\u984d\u3068\u306f\u3001\u4fdd\u967a\u6599\u306e\u6c7a\u5b9a\u306b\u4f7f\u7528\u3055\u308c\u308b1\u304b\u308932\u307e\u3067\u306e\u7b49\u7d1a\u306e\u3001\u3069\u306e\u7b49\u7d1a\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u6708\u53ce\u306e\u3053\u3068\u3067\u3059\u3002<\/strong>\u6bce\u5e744\uff5e6\u6708\u306b\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u306e\u5e73\u5747\u3092\u8a08\u7b97\u3057\u3001\u5e74\u91d1\u4e8b\u52d9\u6240\u304c\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u7d4c\u904e\u7684\u52a0\u7b97<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>65\u6b73\u306b\u306a\u308b\u307e\u3067\u306b\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308b\u65b9\u3067\u662d\u548c24\u5e74\uff08\u5973\u6027\u306f\u662d\u548c29\u5e74\uff094\u67081\u65e5\u4ee5\u524d\u306b\u751f\u307e\u308c\u305f\u65b9\u306f\u3001\u5831\u916c\u6bd4\u4f8b\u5e74\u91d1\u984d\u306b\u52a0\u3048\u3066\u300c\u5b9a\u984d\u90e8\u5206\u300d\u3068\u547c\u3070\u308c\u308b\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308c\u307e\u3059\u3002\u305d\u306e\u65b9\u304c65\u6b73\u306b\u306a\u3063\u305f\u3068\u304d\u5b9a\u984d\u90e8\u5206\u306f\u306a\u304f\u306a\u308a\u3001\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u3068\u8001\u9f62\u539a\u751f\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5f53\u5206\u306e\u9593\u306f\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u304c\u3053\u308c\u307e\u3067\u306e\u5b9a\u984d\u90e8\u5206\u3092\u4e0b\u56de\u308b\u984d\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u308c\u307e\u3067\u306e\u5b9a\u984d\u90e8\u5206\u3068\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u306e\u5dee\u984d\u304c\u652f\u7d66\u3055\u308c\u307e\u3059\u3002<strong>\u3053\u308c\u306b\u3088\u308a\u300165\u6b73\u306b\u306a\u3063\u3066\u7a81\u7136\u5e74\u91d1\u984d\u304c\u6e1b\u308b\u3053\u3068\u3092\u9632\u3044\u3067\u3044\u308b\u306e\u3067\u3059\u3002\u3053\u308c\u3092\u7d4c\u904e\u7684\u52a0\u7b97\u3068\u3044\u3044\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u52a0\u7d66\u5e74\u91d1\u984d<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u672c\u4eba\u304c\u5b9a\u984d\u306e\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u6642\u70b9\u3067\u3001<strong>65\u6b73\u672a\u6e80\u306e\u914d\u5076\u8005\u308418\u6b73\u672a\u6e80\u306e\u5b50\u304c\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u5e74\u91d1\u3067\u751f\u8a08\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u65b9\u306e\u5206\u3068\u3057\u3066\u300c\u52a0\u7d66\u5e74\u91d1\u300d\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u632f\u66ff\u52a0\u7b97<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u914d\u5076\u8005\u306e\u52a0\u7d66\u5e74\u91d1\u3092\u53d7\u3051\u3066\u3044\u3066\u305d\u306e\u914d\u5076\u8005\u304c65\u6b73\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u52a0\u7d66\u5e74\u91d1\u306f\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<strong>\u3053\u306e\u3068\u304d\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u52a0\u7d66\u5e74\u91d1\u306e\u304b\u308f\u308a\u306b\u632f\u66ff\u52a0\u7b97\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/pamphlet\/kyufu.files\/LK03.pdf\" target=\"_blank\" rel=\"noopener\">\u8001\u9f62\u5e74\u91d1\u30ac\u30a4\u30c9\u4ee4\u548c4\u5e74\u5ea6\u7248<\/a>\uff5c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<\/p>\n<h3>\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u306f\u300120\uff5e60\u6b73\u306e\u9593\u306b\u7d0d\u4ed8\u3057\u305f\u4fdd\u967a\u6599\u306b\u5fdc\u3058\u3066\u3001\u5e74\u91d1\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<br \/>\n\u4eee\u306b\u3059\u3079\u3066\u306e\u4fdd\u967a\u6599\u309240\u5e74\u9593\u6b20\u304b\u3055\u305a\u7d0d\u4ed8\u3057\u305f\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u306e\u6e80\u984d\u306f\u3001\u5e74\u984d777,800\u5186\uff08\u6708\u984d64,816\u5186\uff09\u3067\u3059\u3002\uff08\u4ee4\u548c4\u5e74\uff09\u6e80\u984d\u3067\u306f\u306a\u3044\u5834\u5408\u3001\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>777,800 \u00d7 {\u4fdd\u967a\u6599\u7d0d\u4ed8\u6708\u6570 + (\u5168\u984d\u514d\u9664\u6708\u6570\u00d71\/2) + (1\/4\u7d0d\u4ed8\u6708\u6570\u00d75\/8) + (\u534a\u984d\u7d0d\u4ed8\u6708\u6570\u00d73\/4) + (3\/4\u7d0d\u4ed8\u6708\u6570\u00d77\/8)} \uff0f40\u5e74\uff08\u52a0\u5165\u53ef\u80fd\u5e74\u6570\uff09 \u00d7 12\u30f6\u6708<\/strong><\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/pamphlet\/kyufu.files\/LK03.pdf\" target=\"_blank\" rel=\"noopener\">\u8001\u9f62\u5e74\u91d1\u30ac\u30a4\u30c9\u4ee4\u548c4\u5e74\u5ea6\u7248<\/a>\uff5c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<\/p>\n<h2>\u539a\u751f\u5e74\u91d1\u306e\u53d7\u7d66\u984d\u306e\u65e9\u898b\u8868<\/h2>\n<p>\u8001\u9f62\u539a\u751f\u5e74\u91d1\u306e\u53d7\u7d66\u91d1\u984d\u306f\u3001\u539a\u751f\u5e74\u91d1\u3078\u306e\u52a0\u5165\u671f\u9593\u3084\u7d0d\u4ed8\u3057\u305f\u4fdd\u967a\u6599\u306b\u3088\u3063\u3066\u6c7a\u307e\u308b\uff08\u53ce\u5165\u306b\u3088\u308a\u7570\u306a\u308b\uff09\u3053\u3068\u3092\u3054\u8aac\u660e\u3057\u307e\u3057\u305f\u3002<br \/>\n\u3067\u306f\u3001\u52a0\u5165\u671f\u9593\u3068\u53ce\u5165\u3067\u3060\u3044\u305f\u3044\u3069\u306e\u3050\u3089\u3044\u3082\u3089\u3048\u308b\u306e\u304b\u3092\u65e9\u898b\u8868\u306b\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\n<table id=\"tablepress-362\" class=\"tablepress tablepress-id-362 tbody-has-connected-cells\">\n<tbody class=\"row-hover\">\n<tr class=\"row-1\">\n\t<td rowspan=\"3\" class=\"column-1\">\u4fdd\u967a\u6599\u7d0d\u4ed8\u6e08\u671f\u9593<\/td><td colspan=\"3\" class=\"column-2\">\u8001\u9f62\u539a\u751f\u5e74\u91d1<\/td><td rowspan=\"7\" class=\"column-5\">\uff0b<\/td><td class=\"column-6\">\u8001\u9f62\u57fa\u790e\u5e74\u91d1<\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-2\">\u5e74\u53ce700\u4e07\u5186<\/td><td class=\"column-3\">\u5e74\u53ce500\u4e07\u5186<\/td><td class=\"column-4\">\u5e74\u53ce300\u4e07\u5186<\/td><td rowspan=\"2\" class=\"column-6\">\u53ce\u5165\u95a2\u4fc2\u306a\u3057<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-2\">\u6a19\u6e96\u5831\u916c\u984d<br \/>\n58.3\u4e07<\/td><td class=\"column-3\">\u6a19\u6e96\u5831\u916c\u984d<br \/>\n41.7\u4e07<\/td><td class=\"column-4\">\u6a19\u6e96\u5831\u916c\u984d<br \/>\n25\u4e07<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">40\u5e74<\/td><td class=\"column-2\">\u7d04153\u4e07\u5186<\/td><td class=\"column-3\">\u7d04110\u4e07\u5186<\/td><td class=\"column-4\">\u7d0466\u4e07\u5186<\/td><td class=\"column-6\">\u7d0478\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">30\u5e74<\/td><td class=\"column-2\">\u7d04115\u4e07\u5186<\/td><td class=\"column-3\">\u7d0482\u4e07\u5186<\/td><td class=\"column-4\">\u7d0449\u4e07\u5186<\/td><td class=\"column-6\">\u7d0458\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">20\u5e74<\/td><td class=\"column-2\">\u7d0477\u4e07\u5186<\/td><td class=\"column-3\">\u7d0455\u4e07\u5186<\/td><td class=\"column-4\">\u7d0433\u4e07\u5186<\/td><td class=\"column-6\">\u7d0439\u4e07\u5186<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">10\u5e74<\/td><td class=\"column-2\">\u7d0438\u4e07\u5186<\/td><td class=\"column-3\">\u7d0427\u4e07\u5186<\/td><td class=\"column-4\">\u7d0416\u4e07\u5186<\/td><td class=\"column-6\">\u7d0419\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-362 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