{"id":55315,"date":"2022-09-02T12:43:52","date_gmt":"2022-09-02T03:43:52","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=55315"},"modified":"2026-01-20T13:29:06","modified_gmt":"2026-01-20T04:29:06","slug":"%e7%a4%be%e4%bc%9a%e4%bf%9d%e9%99%ba%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%80%8c130%e4%b8%87%e5%86%86%e3%81%ae%e5%a3%81%e3%80%8d%e3%81%a8%e3%81%af%ef%bc%9f%e6%89%b6%e9%a4%8a%e3%81%ae%e6%b3%a8","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/55315\/","title":{"rendered":"\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306f\u3044\u304f\u3089\u307e\u3067\uff1f\u5e74\u53ce130\u4e07\u5186\u30fb106\u4e07\u5186\u306e\u58c1\u3068\u624b\u53d6\u308a\u984d"},"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\/src\/images\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/47944\/?provider=pa_basic&provider_info=cv.55315.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>\u4f1a\u793e\u54e1\u306a\u3069\u306e\u6276\u990a\u5bb6\u65cf\u3068\u306a\u3063\u3066\u3044\u308b\u914d\u5076\u8005\u3084\u5b50\u3069\u3082\u3067\u3082\u3001\u4e00\u5b9a\u91d1\u984d\u3092\u8d85\u3048\u306a\u3051\u308c\u3070\u6276\u990a\u306e\u307e\u307e\u3001\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u306a\u3069\u3092\u5f97\u3089\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u91d1\u984d\u3092\u8d85\u3048\u3066\u3057\u307e\u3046\u3068\u3001\u6276\u990a\u304b\u3089\u5916\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6276\u990a\u3068\u3044\u308f\u308c\u3066\u3044\u308b\u3082\u306e\u306b\u306f\u300c\u7a0e\u306e\u6276\u990a\u300d\u3068\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u306e\u6276\u990a\u300d\u304c\u3042\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u7bc4\u56f2\u306f\u914d\u5076\u8005\u5e74\u53ce130\u4e07\u5186\u672a\u6e80\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u3053\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u300c106\u4e07\u5186\u306e\u58c1\u3001130\u4e07\u306e\u58c1\u300d\u306b\u3064\u3044\u3066\u3001\u6276\u990a\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\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\/5436\/?provider=pa_basic&provider_info=cv.55315.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\/01\/minibook_annual_income_barrier.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>\u793e\u4f1a\u4fdd\u967a\u25cb\u25cb\u4e07\u5186\u306e\u58c1 \u7c21\u5358\u56f3\u89e3 \u30df\u30cb\u30d6\u30c3\u30af<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c130\u4e07\u306e\u58c1\u300d\u306a\u3069\u3067\u691c\u7d22\u3057\u305f\u65b9\u306b\u304a\u3059\u3059\u3081\u306e\u30ac\u30a4\u30c9\u3067\u3059\uff01\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306f\u3044\u304f\u3089\u307e\u3067\uff1f\u5e74\u53ce106\u4e07\u5186\u30fb130\u4e07\u5186\u306e\u9055\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\uff08\u5065\u5eb7\u4fdd\u967a\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"334\" title=\"\u539a\u751f\u5e74\u91d1\">\u539a\u751f\u5e74\u91d1<\/a>\uff09\u306e\u6276\u990a\u7bc4\u56f2\u306b\u53ce\u307e\u308b\u5e74\u53ce\u306f\u3001\u5f93\u696d\u54e1\u657051\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d\u3067\u903120\u6642\u9593\u4ee5\u4e0a\u50cd\u304f\u306a\u3069\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001106\u4e07\u5186\u304c\u4e0a\u9650\u3068\u306a\u308a\u3001\u305d\u308c\u4ee5\u5916\u306f\u539f\u5247\u3068\u3057\u3066130\u4e07\u5186\u672a\u6e80\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u3089\u306e\u4e0a\u9650\u3092\u8d85\u3048\u308b\u3068\u3001\u6276\u990a\u304b\u3089\u5916\u308c\u3066\u52e4\u52d9\u5148\u3067\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u6bce\u6708\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b2024\u5e7410\u6708\u306e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u898f\u6a21\u304c\u300c101\u4eba\u4ee5\u4e0a\u300d\u304b\u3089\u300c51\u4eba\u4ee5\u4e0a\u300d\u3078\u62e1\u5927\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306f\u3001\u4f1a\u793e\u306e\u898f\u6a21\u306b\u3088\u308a\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-internallinksmanager029f6b8e52c=\"523\" title=\"\u4ea4\u901a\u8cbb\">\u4ea4\u901a\u8cbb<\/a>\u3092\u542b\u3080\u304b\u542b\u307e\u306a\u3044\u304b\u300d\u306e\u30eb\u30fc\u30eb\u304c\u7570\u306a\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<h3>\u52e4\u52d9\u5148\u306e\u898f\u6a21\u306b\u3088\u3063\u3066\u52a0\u5165\u6761\u4ef6\u304c\u7570\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52e4\u52d9\u5148\u306e\u5f93\u696d\u54e1\u6570\u306b\u3088\u3063\u3066\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u6761\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3054\u81ea\u8eab\u306e\u50cd\u304d\u65b9\u304c\u3069\u3061\u3089\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e<br \/>\n\u5e74\u53ce\u306e\u76ee\u5b89<\/th>\n<th>\u7d04106\u4e07\u5186\u4ee5\u4e0a<br \/>\n\uff08\u6708\u984d\u8cc3\u91d18.8\u4e07\u5186\u4ee5\u4e0a\uff09<\/th>\n<th>130\u4e07\u5186\u4ee5\u4e0a<br \/>\n\uff08\u6708\u7d66\u7d0410.8\u4e07\u5186\u4ee5\u4e0a\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4ea4\u901a\u8cbb\u306e\u6271\u3044<\/td>\n<td style=\"text-align: left;\">\u542b\u307e\u306a\u3044<br \/>\n\uff08\u57fa\u672c\u7d66\u306a\u3069\u3067\u5224\u5b9a\uff09<\/td>\n<td style=\"text-align: left;\">\u542b\u3080<br \/>\n\uff08\u624b\u5f53\u7b49\u3082\u3059\u3079\u3066\u542b\u3080\u7dcf\u652f\u7d66\u984d\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5bfe\u8c61\u6761\u4ef6<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u5f93\u696d\u54e1\u657051\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d<\/li>\n<li>\u903120\u6642\u9593\u4ee5\u4e0a\u52e4\u52d9<\/li>\n<li>2\u30f6\u6708\u4ee5\u4e0a\u306e\u96c7\u7528\u898b\u8fbc\u307f<\/li>\n<li>\u5b66\u751f\u3067\u306f\u306a\u3044<\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u5f93\u696d\u54e150\u4eba\u4ee5\u4e0b\u306e\u4f01\u696d<\/li>\n<li>\u5e74\u53ce106\u4e07\u5186\u306e\u58c1\u306b\u8a72\u5f53\u3057\u306a\u3044\u3059\u3079\u3066\u306e\u4eba<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/tekiyoukakudai\/koujirei\/jigyonushi\/taisho\/\" target=\"_blank\" rel=\"noopener\">\u793e\u4f1a\u4fdd\u967a\u9069\u7528\u62e1\u5927\u306e\u5bfe\u8c61\u306b\u3064\u3044\u3066\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h3>106\u4e07\u5186\u306f\u4ea4\u901a\u8cbb\u5225\u3060\u304c\u3001130\u4e07\u5186\u306f\u4ea4\u901a\u8cbb\u8fbc\u307f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u657051\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d\u3067\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u57fa\u6e96\u3068\u306a\u308b\u300c\u5e74\u53ce106\u4e07\u5186\uff08\u6708\u984d8.8\u4e07\u5186\uff09\u300d\u306e\u5224\u5b9a\u306b\u306f\u3001\u4ea4\u901a\u8cbb\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\uff09\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4ea4\u901a\u8cbb\u8fbc\u307f\u3067\u5e74\u53ce106\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u3066\u3082\u3001\u57fa\u672c\u7d66\u306a\u3069\u306e\u300c\u6240\u5b9a\u5185\u8cc3\u91d1\u300d\u304c\u67088.8\u4e07\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u3001\u6276\u990a\u306e\u307e\u307e\u3067\u3044\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u6276\u990a\u8a8d\u5b9a\u306e\u57fa\u6e96\u3067\u3042\u308b\u5e74\u53ce130\u4e07\u5186\u306f\u3001\u4ea4\u901a\u8cbb\u3092\u542b\u3093\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c106\u4e07\u5186\u306e\u5224\u5b9a\u3067\u306f\u4ea4\u901a\u8cbb\u3092\u9664\u5916\u3057\u305f\u304b\u3089\u3001130\u4e07\u5186\u3082\u540c\u3058\u3060\u308d\u3046\u300d\u3068\u52d8\u9055\u3044\u3057\u3066\u4ea4\u901a\u8cbb\u3092\u9664\u3044\u3066\u8a08\u7b97\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u6c17\u3065\u304b\u306a\u3044\u3046\u3061\u306b\u4e0a\u9650\u3092\u8d85\u3048\u3066\u3057\u307e\u3044\u3001\u6276\u990a\u8a8d\u5b9a\u3092\u53d6\u308a\u6d88\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>106\u4e07\u5186\u5224\u5b9a<\/strong> \uff1d \u4ea4\u901a\u8cbb\u306f<strong>\u5225<\/strong><\/li>\n<li><strong>130\u4e07\u5186\u5224\u5b9a <\/strong>\uff1d \u4ea4\u901a\u8cbb\u306f<strong>\u8fbc\u307f<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u9055\u3044\u306f\u91cd\u8981\u3067\u3059\u306e\u3067\u3001\u5fc5\u305a\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u4f8b\uff09<\/strong><\/p>\n<p>\u5e74\u53ce125\u4e07\u5186\uff0b\u4ea4\u901a\u8cbb\u306a\u3057\uff1a\u5e74\u53ce130\u4e07\u5186\u672a\u6e80\u3068\u306a\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306e\u7bc4\u56f2\u5185\u306b\u306a\u308b<\/p>\n<p>\u5e74\u53ce125\u4e07\u5186\uff0b\u4ea4\u901a\u8cbb6\u4e07\u5186\u306e\u652f\u7d66\u3042\u308a\uff1a\u5e74\u53ce130\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306e\u7bc4\u56f2\u304b\u3089\u5916\u308c\u308b<\/p>\n<h2>\u305d\u3082\u305d\u3082\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u6276\u990a\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u3068\u306f\u3001\u4f1a\u793e\u54e1\u306a\u3069\u306e\u914d\u5076\u8005\u304c\u81ea\u5206\u81ea\u8eab\u3067\u306f\u5065\u5eb7\u4fdd\u967a\u3001\u304a\u3088\u3073\u539a\u751f\u5e74\u91d1\u306b\u52a0\u5165\u3057\u306a\u304f\u3066\u3082\u6e08\u3080\u4ed5\u7d44\u307f\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306f\u3001\u52e4\u52d9\u5148\u306b\u304a\u3044\u3066\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u306b\u52a0\u5165\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u5065\u5eb7\u4fdd\u967a\u6599\u30fb<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>\u6599\u306e1\/2\u3092\u8ca0\u62c5\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u306a\u305c1\/2\u304b\u3068\u3044\u3046\u3068\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u4f1a\u793e\u54e1\u30fb\u516c\u52d9\u54e1\u3067\u3042\u308b\u88ab\u4fdd\u967a\u8005\u3068\u3001\u52e4\u52d9\u5148\u304c\u6298\u534a\u3057\u3066\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002\u6b8b\u308a\u306e1\/2\u306f\u52e4\u52d9\u5148\u304c\u8ca0\u62c5\u3057\u3001\u7d66\u6599\u5929\u5f15\u304d\u3067\u5fb4\u53ce\u3057\u305f\u88ab\u4fdd\u967a\u8005\u8ca0\u62c5\u5206\u3068\u5408\u308f\u305b\u3066\u3001\u4fdd\u967a\u6599\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u4f1a\u793e\u54e1\u30fb\u516c\u52d9\u54e1\u304c\u914d\u5076\u8005\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u914d\u5076\u8005\u3092\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u3068\u306a\u3063\u305f\u914d\u5076\u8005\u306f\u3001\u81ea\u5206\u81ea\u8eab\u3067\u5065\u5eb7\u4fdd\u967a\u306b\u52a0\u5165\u3057\u306a\u304f\u3066\u3082\u5065\u5eb7\u4fdd\u967a\u3092\u4f7f\u3048\u307e\u3059\u3002\u5e74\u91d1\u3067\u3082\u4e0d\u5229\u306a\u53d6\u308a\u6271\u3044\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u81ea\u5206\u81ea\u8eab\u304c\u52a0\u5165\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u3082\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h2>\u3010\u91d1\u984d\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3011106\u4e07\u5186\u3092\u8d85\u3048\u305f\u3089\u624b\u53d6\u308a\u306f\u3044\u304f\u3089\uff1f<\/h2>\n<p>\u5f93\u696d\u54e1\u657051\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d\u306a\u3069\u3067\u50cd\u304d\u3001\u5e74\u53ce106\u4e07\u5186\uff08\u6708\u53ce8.8\u4e07\u5186\uff09\u306e\u57fa\u6e96\u3092\u8d85\u3048\u3066\u52e4\u52d9\u5148\u306e\u793e\u4f1a\u4fdd\u967a\uff08\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\uff09\u306b\u52a0\u5165\u3057\u305f\u5834\u5408\u3001\u624b\u53d6\u308a\u984d\u306f\u3069\u3046\u5909\u308f\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u306e\u793e\u4f1a\u4fdd\u967a\u306f\u300c\u52b4\u4f7f\u6298\u534a\uff08\u4f1a\u793e\u3068\u534a\u5206\u305a\u3064\u8ca0\u62c5\uff09\u300d\u3067\u3059\u304c\u3001\u305d\u308c\u3067\u3082\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u308b\u305f\u3081\u3001\u624b\u53d6\u308a\u984d\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>1. \u5f93\u696d\u54e1\u657051\u4eba\u4ee5\u4e0a\u306e\u4f1a\u793e\uff08106\u4e07\u5186\u306e\u58c1\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52e4\u52d9\u5148\u304c\u300c\u5f93\u696d\u54e1\u657051\u4eba\u4ee5\u4e0a\u300d\u306e\u5834\u5408\u3001\u5e74\u53ce106\u4e07\u5186\uff08\u6708\u53ce8.8\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u3068\u52e4\u52d9\u5148\u306e\u793e\u4f1a\u4fdd\u967a\uff08\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\uff09\u306b\u52a0\u5165\u3057\u307e\u3059\u3002<\/b><\/span> \u4fdd\u967a\u6599\u306f\u4f1a\u793e\u3068\u6298\u534a\u3067\u3059\u304c\u3001\u305d\u308c\u3067\u3082\u624b\u53d6\u308a\u306b\u5f71\u97ff\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u5e74\u53ce105\u4e07\u5186 vs 107\u4e07\u5186\u306e\u6bd4\u8f03<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u5e74\u53ce105\u4e07\u5186\uff08\u6276\u990a\u5185\uff09<\/th>\n<th>\u5e74\u53ce107\u4e07\u5186\uff08\u793e\u4fdd\u52a0\u5165\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5e74\u53ce\uff08\u984d\u9762\uff09<\/td>\n<td>105\u4e07\u5186<\/td>\n<td>107\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a><\/td>\n<td>0\u5186\u203b1<\/td>\n<td>0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u793e\u4f1a\u4fdd\u967a\u6599<\/p>\n<p>\uff08\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\uff09<\/td>\n<td>0\u5186<\/p>\n<p>\uff08\u8ca0\u62c5\u306a\u3057\uff09<\/td>\n<td>\u7d0415\u4e07\u5186<\/p>\n<p>\uff08\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u624b\u53d6\u308a\u91d1\u984d<\/td>\n<td>105\u4e07\u5186<\/td>\n<td>\u7d0492\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5dee\u984d<\/td>\n<td>\u30fc<\/td>\n<td>\u7d0415\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u300140\u6b73\u672a\u6e80\uff08\u4ecb\u8b77\u4fdd\u967a\u306a\u3057\uff09\u3001\u6771\u4eac\u90fd\u306e\u5354\u4f1a\u3051\u3093\u307d\uff08\u4ee4\u548c7\u5e74\u5ea6\u60f3\u5b9a\uff09\u306e\u6599\u7387\u306b\u57fa\u3065\u3044\u305f\u6982\u7b97\u3067\u3059\u3002<br \/>\n\u203b1 \u4f4f\u6c11\u7a0e\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u767a\u751f\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u203b\u5b9f\u969b\u306e\u4fdd\u967a\u6599\u306f\u3001\u57fa\u672c\u7d66\u3060\u3051\u3067\u306a\u304f\u901a\u52e4\u624b\u5f53\u3084\u6b8b\u696d\u4ee3\u3092\u542b\u3081\u305f\u300c<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>\u300d\u3067\u6c7a\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u4e0a\u8a18\u306f\u76ee\u5b89\u3068\u3057\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u203b\u793e\u4f1a\u4fdd\u967a\u6599\u306b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u6599\u306f\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<h4>\u624b\u53d6\u308a\u3092\u623b\u3059\u306b\u306f\u5e74\u53ce120\u4e07\u5186\u7a0b\u5ea6\u304c\u5fc5\u8981<\/h4>\n<p>\u8868\u306e\u901a\u308a\u3001\u5e74\u53ce\u304c2\u4e07\u5186\u5897\u3048\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u624b\u53d6\u308a\u306f\u7d0415\u4e07\u5186\u6e1b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3092\u5e74\u53ce105\u4e07\u5186\u306e\u6642\u3068\u540c\u3058\u624b\u53d6\u308a\u984d\uff08105\u4e07\u5186\uff09\u306b\u623b\u3059\u305f\u3081\u306b\u306f\u3001\u5e74\u53ce120\u4e07\u5186\u524d\u5f8c\u307e\u3067\u50cd\u304f\u6642\u9593\u3092\u5897\u3084\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>2. \u5f93\u696d\u54e1\u657050\u4eba\u4ee5\u4e0b\u306e\u4f1a\u793e\uff08130\u4e07\u5186\u306e\u58c1\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52e4\u52d9\u5148\u304c\u300c\u5f93\u696d\u54e1\u657050\u4eba\u4ee5\u4e0b\u300d\u306a\u3069\u306e\u5834\u5408\u3001106\u4e07\u5186\u3092\u8d85\u3048\u3066\u3082\u6276\u990a\u306e\u307e\u307e\u3067\u3059\u304c\u3001130\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u6276\u990a\u304b\u3089\u5916\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u3053\u3067\u903120\u6642\u9593\u4ee5\u4e0a\u50cd\u304f\u306a\u3069\u3057\u3066\u3001\u52e4\u52d9\u5148\u306e\u793e\u4f1a\u4fdd\u967a\uff08\u4f1a\u793e\u3068\u6298\u534a\uff09\u306b\u52a0\u5165\u3067\u304d\u305f\u5834\u5408\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u3059\u3002<\/p>\n<h4>\u5e74\u53ce129\u4e07\u5186 vs 131\u4e07\u5186\u306e\u6bd4\u8f03<\/h4>\n<table>\n<tbody>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u5e74\u53ce129\u4e07\u5186\uff08\u6276\u990a\u5185\uff09<\/th>\n<th>\u5e74\u53ce131\u4e07\u5186\uff08\u793e\u4fdd\u52a0\u5165\uff09<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5e74\u53ce\uff08\u984d\u9762\uff09<\/td>\n<td>129\u4e07\u5186<\/td>\n<td>131\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e<\/td>\n<td>0\u5186<\/td>\n<td>0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4f4f\u6c11\u7a0e<\/td>\n<td>\u7d042\u4e07\u5186<\/td>\n<td>\u7d042\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u793e\u4f1a\u4fdd\u967a\u6599<\/td>\n<td>0\u5186<\/p>\n<p>\uff08\u8ca0\u62c5\u306a\u3057\uff09<\/td>\n<td>\u7d0419\u4e07\u5186<\/p>\n<p>\uff08\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u624b\u53d6\u308a\u91d1\u984d<\/td>\n<td>\u7d04127\u4e07\u5186<\/td>\n<td>\u7d04109\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5dee\u984d<\/td>\n<td>\u30fc<\/td>\n<td>\u7d0421\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u5e74\u9f62\u3084\u90fd\u9053\u5e9c\u770c\u306a\u3069\u3001\u8a08\u7b97\u306e\u6761\u4ef6\u306f\u3001106\u4e07\u5186\u306e\u58c1\u3068\u540c\u69d8\u3002<\/p>\n<p>\u5e74\u53ce130\u4e07\u5186\u3092\u8d85\u3048\u3066\u3057\u307e\u3046\u3068\u3001110\u4e07\u5186\u306e\u58c1\u3082\u8d85\u3048\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u4f4f\u6c11\u7a0e\u306b\u52a0\u3048\u3066\u793e\u4f1a\u4fdd\u967a\uff08\u5065\u5eb7\u4fdd\u967a\u3068\u539a\u751f\u5e74\u91d1\uff09\u306b\u3082\u52a0\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u5e74\u53ce130\u4e07\u5186\u3067\u3042\u308c\u3070\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u5e74\u9593\u7d0419\u4e07\u5186\uff0840\u6b73\u672a\u6e80\u306e\u5834\u5408\uff09\u3067\u3059\u3002\u5e74\u53ce160\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u304c\u3001\u4f4f\u6c11\u7a0e\u304c\u7d042\u4e07\u5186\u304b\u304b\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u624b\u53d6\u308a\u3068\u3057\u3066\u306f\u7d04109\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3092\u5e74\u53ce129\u4e07\u5186\u306e\u6642\u3068\u540c\u3058\u624b\u53d6\u308a\u984d\uff08127\u4e07\u5186\uff09\u306b\u623b\u3059\u305f\u3081\u306b\u306f\u3001\u5e74\u53ce150\u4e07\u5186\u524d\u5f8c\u307e\u3067\u50cd\u304f\u6642\u9593\u3092\u5897\u3084\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u300c\u50cd\u304d\u640d\u300d\u3060\u3051\u3067\u306f\u306a\u3044\u30e1\u30ea\u30c3\u30c8\u3082<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u624b\u53d6\u308a\u3060\u3051\u898b\u308b\u3068\u640d\u3092\u3057\u305f\u3088\u3046\u306b\u611f\u3058\u307e\u3059\u304c\u3001\u4f1a\u793e\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u306b\u306f\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u5c06\u6765\u306e\u5e74\u91d1\u304c\u5897\u3048\u308b\uff1a<\/strong>\u539a\u751f\u5e74\u91d1\u306b\u52a0\u5165\u3059\u308b\u305f\u3081\u3001\u5c06\u6765\u53d7\u3051\u53d6\u308b\u5e74\u91d1\u984d\uff082\u968e\u5efa\u3066\u90e8\u5206\uff09\u304c\u5897\u52a0\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u4fdd\u969c\u304c\u624b\u539a\u3044\uff1a<\/strong>\u75c5\u6c17\u3084\u30b1\u30ac\u3067\u4f11\u3093\u3060\u6642\u306e\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1895\/\" data-internallinksmanager029f6b8e52c=\"537\" title=\"\u50b7\u75c5\u624b\u5f53\">\u50b7\u75c5\u624b\u5f53<\/a>\u91d1\u300d\u3084\u3001\u51fa\u7523\u6642\u306e\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50095\/\" data-internallinksmanager029f6b8e52c=\"534\" title=\"\u51fa\u7523\u624b\u5f53\u91d1\">\u51fa\u7523\u624b\u5f53\u91d1<\/a>\u300d\u306a\u3069\u304c\u53d7\u3051\u53d6\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u4fdd\u967a\u6599\u304c\u5272\u5b89\uff1a<\/strong>\u56fd\u6c11\u5e74\u91d1\u30fb\u56fd\u4fdd\u3068\u9055\u3044\u3001\u4f1a\u793e\u304c\u534a\u5206\u8ca0\u62c5\u3057\u3066\u304f\u308c\u308b\u305f\u3081\u3001\u4fdd\u969c\u5185\u5bb9\u306b\u5bfe\u3057\u3066\u306e\u652f\u6255\u984d\u306f\u5b89\u304f\u6291\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u300c\u76ee\u5148\u306e\u624b\u53d6\u308a\u6e1b\u5c11\u300d\u3068\u300c\u5c06\u6765\u306e\u5b89\u5fc3\u30fb\u4fdd\u969c\u300d\u306e\u3069\u3061\u3089\u3092\u512a\u5148\u3059\u308b\u304b\u3001\u3054\u81ea\u8eab\u306e\u30e9\u30a4\u30d5\u30d7\u30e9\u30f3\u306b\u5408\u308f\u305b\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2>\u793e\u4f1a\u4fdd\u967a\u3082\u542b\u3081\u305f\u6276\u990a\u306b\u95a2\u3059\u308b\u5e74\u53ce\u306e\u58c1\u4e00\u89a7<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>2025\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5f93\u6765\u306e\u300c103\u4e07\u5186\u306e\u58c1\u300d\u306a\u3069\u306e\u30e9\u30a4\u30f3\u304c\u5927\u304d\u304f\u5909\u66f4\u3055\u308c\u3001\u3088\u308a\u6bb5\u968e\u7684\u306a\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u7279\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u7b49\u306e\u5f15\u304d\u4e0a\u3052\u304c\u884c\u308f\u308c\u3001\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3059\u308b\u30dc\u30fc\u30c0\u30fc\u30e9\u30a4\u30f3\u304c\u300c103\u4e07\u5186\u300d\u304b\u3089\u300c160\u4e07\u5186\u300d\u3078\u3068\u5927\u304d\u304f\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u5e74\u53ce\u3068\u767a\u751f\u3059\u308b\u8ca0\u62c5\u3084\u5f71\u97ff\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u8868\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u5e74\u53ce\u306e\u58c1<\/th>\n<th width=\"25%\">\u7a2e\u985e<\/th>\n<th width=\"50%\">\u4e3b\u306a\u5f71\u97ff\u30fb\u767a\u751f\u3059\u308b\u8ca0\u62c5<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>106\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u793e\u4f1a\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068\u52e4\u52d9\u5148\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\uff08\u8ca0\u62c5\u767a\u751f\uff09<\/td>\n<\/tr>\n<tr>\n<td>110\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u7a0e\u91d1\uff08\u4f4f\u6c11\u7a0e\uff09<\/td>\n<td style=\"text-align: left;\">\u4f4f\u6c11\u7a0e\u306e\u652f\u6255\u3044\u304c\u767a\u751f\uff08\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7570\u306a\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<td>123\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u7a0e\u91d1\uff08\u6276\u990a\uff09<\/td>\n<td style=\"text-align: left;\">\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff0819\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\uff09\u300d\u3068<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u306e\u5bfe\u8c61\u3068\u306a\u308b\uff08\u6276\u990a\u8005\u306e\u7a0e\u8ca0\u62c5\u6e1b\uff09<\/td>\n<\/tr>\n<tr>\n<td>130\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u793e\u4f1a\u4fdd\u967a<br \/>\n\u7a0e\u91d1<\/td>\n<td style=\"text-align: left;\"><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>\u30fb\u56fd\u6c11\u5e74\u91d1\u306e\u652f\u6255\u3044\u304c\u767a\u751f<\/td>\n<\/tr>\n<tr>\n<td>150\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u7a0e\u91d1\uff08\u6276\u990a\uff09<\/td>\n<td style=\"text-align: left;\">\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u306e\u63a7\u9664\u984d\u304c\u6bb5\u968e\u7684\u306b\u6e1b\u308a\u59cb\u3081\u308b\u3002<\/p>\n<p>\u4e00\u5b9a\u306e\u5e74\u9f62\u306e\u5834\u5408\u3001\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>160\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u7a0e\u91d1\uff08\u6240\u5f97\u7a0e\uff09<\/td>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e\u306e\u652f\u6255\u3044\u304c\u767a\u751f\uff08\u65e7103\u4e07\u5186\u306e\u58c1\uff09<\/p>\n<p>\u3053\u3053\u304b\u3089\u672c\u4eba\u306b\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td>188\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u7a0e\u91d1\uff08\u6276\u990a\uff09<\/td>\n<td style=\"text-align: left;\">\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u304c\u7d42\u4e86\uff08\u5bfe\u8c61\u5916\u3068\u306a\u308b\uff09\u3002<\/td>\n<\/tr>\n<tr>\n<td>201\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u7a0e\u91d1\uff08\u914d\u5076\u8005\uff09<\/td>\n<td style=\"text-align: left;\">\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u304c\u7d42\u4e86\uff08\u5bfe\u8c61\u5916\u3068\u306a\u308b\uff09\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>106\u4e07\u5186\u306e\u58c1\uff08\u793e\u4f1a\u4fdd\u967a\u306e\u767a\u751f\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce\u304c106\u4e07\u5186\uff08\u6708\u53ce8.8\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u3068\u3001\u52e4\u52d9\u5148\u306e\u793e\u4f1a\u4fdd\u967a\uff08\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\uff09\u3078\u306e\u52a0\u5165\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span>\u6240\u5f97\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\uff08160\u4e07\u5186\u307e\u3067<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\uff09\u304c\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u306f\u3053\u3053\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u5bfe\u8c61\uff1a<\/strong>\u5f93\u696d\u54e1\u657051\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d\u306a\u3069\u3067\u50cd\u304f\u4eba<\/p>\n<h3>110\u4e07\u5186\u306e\u58c1\uff08\u4f4f\u6c11\u7a0e\u306e\u767a\u751f\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce\u304c\u304a\u304a\u3080\u306d110\u4e07\u5186\uff08\u81ea\u6cbb\u4f53\u306b\u3088\u308a93\u4e07\u301c100\u4e07\u5186\u8d85\u306e\u5834\u5408\u3082\u3042\u308a\uff09\u3092\u8d85\u3048\u308b\u3068\u3001\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u304c\u59cb\u307e\u308a\u307e\u3059\u3002<\/b><\/span> \u6240\u5f97\u7a0e\u306f\u307e\u30600\u5186\u3067\u3059\u304c\u3001\u4f4f\u6c11\u7a0e\u306e\u307f\u5e74\u9593\u6570\u5343\u5186\u301c\u6570\u4e07\u5186\u7a0b\u5ea6\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u5bfe\u8c61\uff1a<\/strong>\u3059\u3079\u3066\u306e\u4eba<\/p>\n<h3>123\u4e07\u5186\u306e\u58c1\uff08\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u958b\u59cb\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>2025\u5e74\u304b\u3089\u6ce8\u76ee\u3055\u308c\u3066\u3044\u308b\u65b0\u3057\u3044\u30e9\u30a4\u30f3\u3067\u3059\u3002<\/b><\/span> \u5f93\u6765\u306e\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u300d\u306b\u52a0\u3048\u3001\u89aa\u306a\u3069\u306e\u6276\u990a\u8005\u304c\u53d7\u3051\u308b\u63a7\u9664\u306e\u6fc0\u5909\u7de9\u548c\u63aa\u7f6e\u3068\u3057\u3066\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u304a\u5b50\u3055\u3093\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u304c\u3053\u306e\u30e9\u30a4\u30f3\u3092\u8d85\u3048\u3066\u3082\u3001\u89aa\u306e\u7a0e\u91d1\u304c\u3044\u304d\u306a\u308a\u8df3\u306d\u4e0a\u304c\u3089\u306a\u3044\u3088\u3046\u914d\u616e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001123\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068<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>\u304c\u9069\u7528\u3055\u308c\u306a\u304f\u306a\u308b\u4ee3\u308f\u308a\u306b\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u5bfe\u8c61\uff1a<\/strong>\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5e74\u9f6219\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u203b\u5b66\u751f\u3067\u306a\u304f\u3066\u3082\u826f\u3044\u30fb\u914d\u5076\u8005<\/p>\n<h3>130\u4e07\u5186\u306e\u58c1\uff08\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce130\u4e07\u5186\u306e\u58c1\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u5916\u306b\u306a\u308b\u30e9\u30a4\u30f3\u3067\u3059\u3002<\/b><\/span>\u52e4\u52d9\u5148\u306e\u4fdd\u967a\u306b\u5165\u308c\u306a\u304f\u306a\u308a\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u30fb\u56fd\u6c11\u5e74\u91d1\u306e\u652f\u6255\u3044\u7fa9\u52d9\uff08\u5e74\u9593\u7d0430\u4e07\u5186\u5f31\uff09\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u5bfe\u8c61\uff1a<\/strong>\u3059\u3079\u3066\u306e\u4eba<\/p>\n<h3>150\u4e07\u5186\u306e\u58c1\uff08\u63a7\u9664\u984d\u306e\u6e1b\u5c11\u30fb\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>123\u4e07\u5186\u304b\u3089\u7d9a\u3044\u3066\u3044\u305f\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u3067\u3059\u304c\u3001\u672c\u4eba\u306e\u5e74\u53ce\u304c150\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u89aa\u304c\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u984d\u304c\u6bb5\u968e\u7684\u306b\u6e1b\u308a\u59cb\u3081\u307e\u3059\uff08\u89aa\u306e\u624b\u53d6\u308a\u304c\u5c11\u3057\u305a\u3064\u6e1b\u308a\u307e\u3059\uff09\u3002<\/b><\/span>\u307e\u305f\u3001\u6276\u990a\u89aa\u65cf\u304c19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u5916\u306b\u306a\u308b\u57fa\u6e96\u304c130\u4e07\u5186\u3067\u306f\u306a\u304f\u3001150\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u58c1\u3092\u8d85\u3048\u308b\u3068\u3001\u6276\u990a\u304b\u3089\u5916\u308c\u3001\u81ea\u3089\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u5bfe\u8c61\uff1a<\/strong>\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5e74\u9f6219\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf \u203b\u5b66\u751f\u3067\u306a\u304f\u3066\u3082\u826f\u3044<\/p>\n<h3>160\u4e07\u5186\u306e\u58c1\uff08\u6240\u5f97\u7a0e\u306e\u767a\u751f\u30fb\u65e7103\u4e07\u5186\u306e\u58c1\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee5\u524d\u300c103\u4e07\u5186\u306e\u58c1\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u305f\u3082\u306e\u304c\u3001\u57fa\u790e\u63a7\u9664\u7b49\u306e\u62e1\u5927\u306b\u3088\u308a160\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/b><\/span> \u5e74\u53ce160\u4e07\u5186\u3092\u8d85\u3048\u3066\u3001\u521d\u3081\u3066\u672c\u4eba\u306b\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002 \u300c103\u4e07\u5186\u3092\u8d85\u3048\u305f\u3089\u7a0e\u91d1\u304c\u304b\u304b\u308b\u300d\u3068\u3044\u3046\u5e38\u8b58\u306f\u904e\u53bb\u306e\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u5bfe\u8c61\uff1a<\/strong>\u3059\u3079\u3066\u306e\u4eba<\/p>\n<h3>188\u4e07\u5186\u30fb201\u4e07\u5186\u306e\u58c1\uff08\u6276\u990a\u30e1\u30ea\u30c3\u30c8\u306e\u7d42\u4e86\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7a0e\u5236\u4e0a\u306e\u300c\u6276\u990a\u300d\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u306f\u624b\u53d6\u308a\u7dcf\u984d\u306f\u5897\u3048\u3001\u81ea\u7acb\u3057\u3066\u7a3c\u3050\u30e1\u30ea\u30c3\u30c8\u306e\u65b9\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>188\u4e07\u5186\u8d85\uff1a<\/strong>\u89aa\u306a\u3069\u304c\u53d7\u3051\u308b\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u304c\u5b8c\u5168\u306b\u30bc\u30ed\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><strong>201\u4e07\u5186\u8d85\uff1a<\/strong>\u914d\u5076\u8005\u304c\u53d7\u3051\u308b\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u304c\u5b8c\u5168\u306b\u30bc\u30ed\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u5bfe\u8c61\uff1a<\/strong>\u7279\u5b9a\u89aa\u65cf\u30fb\u914d\u5076\u8005<\/p>\n<h2>\u4e00\u6642\u7684\u306b\u6276\u990a\u5185\u306e\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6708\u3005\u306e\u5c31\u696d\u6642\u9593\u3092\u7ba1\u7406\u3057\u3066\u3044\u3066\u3082\u3001\u65ad\u308a\u306b\u304f\u3044\u6b8b\u696d\u3092\u983c\u307e\u308c\u308b\u306a\u3069\u3057\u3066\u3001\u6c17\u304c\u3064\u3044\u305f\u3089106\u4e07\u5186\u3001130\u4e07\u5186\u3092\u8d85\u3048\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u5834\u5408\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/b><\/span>\u305d\u306e\u5834\u5408\u306b\u6d3b\u7528\u3067\u304d\u308b\u306e\u304c\u30012023\u5e7410\u6708\u304b\u3089\u5b9f\u65bd\u3055\u308c\u3066\u3044\u308b\u539a\u751f\u52b4\u50cd\u7701\u306e\u300c\u4e8b\u696d\u4e3b\u306e\u8a3c\u660e\u306b\u3088\u308b\u88ab\u6276\u990a\u8005\u8a8d\u5b9a\u306e\u5186\u6ed1\u5316\u300d\u3068\u3044\u3046\u63aa\u7f6e\u3067\u3059\u3002<\/p>\n<p>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u50cd\u304f\u4eba\u304c\u7e41\u5fd9\u671f\u306b\u52b4\u50cd\u6642\u9593\u3092\u5ef6\u3070\u3059\u3053\u3068\u3067\u4e00\u6642\u7684\u306b\u53ce\u5165\u304c\u4e0a\u304c\u3063\u3066\u5e74\u53ce130\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3067\u3082\u3001\u4e8b\u696d\u4e3b\u304c\u305d\u306e\u65e8\u3092\u8a3c\u660e\u3059\u308c\u3070\u6276\u990a\u306b\u5165\u308a\u7d9a\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\uff1c\u4f8b\uff1e\u6276\u990a\u3067\u3042\u308b\u606f\u5b50\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u5e74\u53ce130\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f8b\u3048\u3070\u606f\u5b50\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u306e\u7e41\u5fd9\u671f\u306e\u6b8b\u696d\u306a\u3069\u3067\u3001\u5e74\u53ce130\u4e07\u5186\u3092\u8d85\u3048\u3066\u3057\u307e\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6276\u990a\u8005\uff1a\u6bcd\u89aa<\/li>\n<li>\u88ab\u6276\u990a\u8005\uff1a\u606f\u5b50\uff08\u30a2\u30eb\u30d0\u30a4\u30c8\u52e4\u52d9\u4e2d\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u30a2\u30eb\u30d0\u30a4\u30c8\u5148\u306e\u4e8b\u696d\u4e3b\u304c\u4e00\u6642\u7684\u306a\u53ce\u5165\u5897\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3066\u3001\u305d\u306e\u8a3c\u660e\u66f8\u3092\u6bcd\u89aa\u306e\u52a0\u5165\u3059\u308b\u5065\u5eb7\u4fdd\u967a\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u606f\u5b50\u306f\u5f15\u304d\u7d9a\u304d\u6276\u990a\u306b\u5165\u308a\u7d9a\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u72b6\u6cc1\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff08\u7121\u6599\uff09<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee5\u4e0b\u3088\u308a\u7121\u6599\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u306e\u3067\u3001\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/b><\/span><\/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\/5436\/?provider=pa_basic&provider_info=cv.55315.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\/01\/minibook_annual_income_barrier.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>\u793e\u4f1a\u4fdd\u967a\u25cb\u25cb\u4e07\u5186\u306e\u58c1 \u7c21\u5358\u56f3\u89e3 \u30df\u30cb\u30d6\u30c3\u30af<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c130\u4e07\u306e\u58c1\u300d\u306a\u3069\u3067\u691c\u7d22\u3057\u305f\u65b9\u306b\u304a\u3059\u3059\u3081\u306e\u30ac\u30a4\u30c9\u3067\u3059\uff01\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<h2>\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306b\u3064\u3044\u3066\u5e74\u53ce\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"background-color: 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