{"id":55837,"date":"2022-09-30T17:49:19","date_gmt":"2022-09-30T08:49:19","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=55837"},"modified":"2025-12-15T10:07:01","modified_gmt":"2025-12-15T01:07:01","slug":"%e3%83%91%e3%83%bc%e3%83%88%e3%81%ae%e7%a4%be%e4%bc%9a%e4%bf%9d%e9%99%ba%e6%96%99%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95-%e3%81%84%e3%81%8f%e3%82%89%e3%81%b2%e3%81%8b%e3%82%8c%e3%82%8b","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/55837\/","title":{"rendered":"\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3044\u304f\u3089\u5f15\u304b\u308c\u308b\uff1f\u8a08\u7b97\u4f8b\u3067\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\/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\/47938\/?provider=pa_basic&provider_info=cv.55837.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>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3068\u3057\u3066\u50cd\u304f\u969b\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306f\u3044\u304f\u3089\u5f15\u304b\u308c\u308b\u306e\u304b\u300d\u300c\u305d\u3082\u305d\u3082\u52a0\u5165\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u306e\u304b\u300d\u3068\u7591\u554f\u306b\u601d\u3046\u5834\u9762\u306f\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u4f01\u696d\u306b\u52e4\u3081\u3066\u3044\u308b\u6b63\u793e\u54e1\u3060\u3051\u3067\u306a\u304f\u3001\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3068\u3057\u3066\u50cd\u304f\u65b9\u3082\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b2024\u5e7410\u6708\u304b\u3089\u306f\u793e\u4f1a\u4fdd\u967a\u306e\u9069\u7528\u5bfe\u8c61\u304c\u3055\u3089\u306b\u5e83\u304c\u308a\u3001\u3053\u308c\u307e\u3067\u5bfe\u8c61\u5916\u3060\u3063\u305f\u65b9\u3082\u52a0\u5165\u3059\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u65b9\u304c\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u6761\u4ef6\u3084\u3001\u6708\u53ce\u5225\u306b\u300c\u3044\u304f\u3089\u5f15\u304b\u308c\u308b\u306e\u304b\u300d\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u307e\u3059\u3002\u624b\u53d6\u308a\u984d\u3084\u6276\u990a\u3068\u306e\u95a2\u4fc2\u3082\u89e3\u8aac\u3057\u307e\u3059\u306e\u3067\u3001\u50cd\u304d\u65b9\u3092\u8003\u3048\u308b\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/6615\/?provider=pa_basic&provider_info=cv.55837.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\/04\/minibook_social_insurance_premiums_for_parttime.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>\u30d1\u30fc\u30c8\u53ce\u5165\u306e\u793e\u4f1a\u4fdd\u967a\u6599 \u7c21\u5358\u8a66\u7b97\u30b7\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u30d1\u30fc\u30c8 \u793e\u4f1a\u4fdd\u967a \u3044\u304f\u3089\u5f15\u304b\u308c\u308b\u300d\u300c\u30d0\u30a4\u30c8 \u793e\u4f1a\u4fdd\u967a \u3044\u304f\u3089\u300d\u306a\u3069\u3067\u691c\u7d22\u3055\u308c\u305f\u65b9\u5411\u3051\u306b\u3001\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u3082\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u304b\u304b\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3042\u3063\u3066\u3082\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u793e\u4f1a\u4fdd\u967a\uff08\u5065\u5eb7\u4fdd\u967a\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>\uff09\u306b\u52a0\u5165\u3057\u3001\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8fd1\u5e74\u3001\u77ed\u6642\u9593\u3067\u50cd\u304f\u65b9\u306e\u30bb\u30fc\u30d5\u30c6\u30a3\u30cd\u30c3\u30c8\u3092\u5f37\u5316\u3059\u308b\u305f\u3081\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u9069\u7528\u62e1\u5927\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>2022\u5e7410\u6708\uff5e<\/strong>\uff1a\u5f93\u696d\u54e1\u6570101\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d\u3067\u50cd\u304f\u65b9<\/li>\n<li><strong>2024\u5e7410\u6708\uff5e<\/strong>\uff1a\u5f93\u696d\u54e1\u657051\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d\u3067\u50cd\u304f\u65b9<\/li>\n<\/ul>\n<\/div>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\uff08\u4e8b\u696d\u6240\uff09\u306e\u898f\u6a21\u304c\u5e83\u304c\u3063\u3066\u304a\u308a\u3001\u3088\u308a\u591a\u304f\u306e\u65b9\u304c\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u52e4\u52d9\u5148\u306e\u5f93\u696d\u54e1\u6570\u304c51\u4eba\u4ee5\u4e0a\u3067\u3001\u6b21\u306e\u7ae0\u3067\u8aac\u660e\u3059\u308b\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u767a\u751f\u3059\u308b\u3068\u8003\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u30012025\u5e74\u306e\u5e74\u91d1\u5236\u5ea6\u6539\u6b63\u6cd5\u306b\u3088\u308a\u3001\u4e0a\u8a18\u306e\u4f01\u696d\u898f\u6a21\u8981\u4ef6\u306f\u6bb5\u968e\u7684\u306b\u7e2e\u5c0f\u3055\u308c\u30012035\u5e74\u307e\u3067\u306b\u64a4\u5ec3\u3055\u308c\u308b\u3053\u3068\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u4eca\u5f8c\u3001\u3088\u308a\u591a\u304f\u306e\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u65b9\u304c\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u304c\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u6761\u4ef6\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u52e4\u52d9\u5148\u306e\u5f93\u696d\u54e1\u6570\uff0851\u4eba\u4ee5\u4e0a\uff09\u306b\u52a0\u3048\u3001\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u65b9\u304c\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e4\u3064\u306e\u6761\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u305f\u5834\u5408\u3067\u3059\u3002<\/b><\/span><\/p>\n<h3>\u2460 \u9031\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u304c20\u6642\u9593\u4ee5\u4e0a30\u6642\u9593\u672a\u6e80\u3067\u3042\u308b\u3053\u3068<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5951\u7d04\u4e0a\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u304c\u903120\u6642\u9593\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u96c7\u7528\u5951\u7d04\u66f8\u306a\u3069\u3067\u5b9a\u3081\u3089\u308c\u305f\u6642\u9593\u3067\u6b8b\u696d\u306a\u3069\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u9031\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u304c20\u6642\u9593\u672a\u6e80\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5b9f\u52b4\u50cd\u6642\u9593\u304c2\u30f6\u6708\u9023\u7d9a\u3057\u3066\u903120\u6642\u9593\u4ee5\u4e0a\u3001\u304b\u3064\u5f15\u304d\u7d9a\u304d20\u6642\u9593\u4ee5\u4e0a\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306f\u30013\u30f6\u6708\u76ee\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u2461 2\u30f6\u6708\u3092\u8d85\u3048\u308b\u96c7\u7528\u306e\u898b\u8fbc\u307f\u304c\u3042\u308b\u3053\u3068<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96c7\u7528\u671f\u9593\u306e\u5b9a\u3081\u304c\u306a\u3044\u5834\u5408\u3084\u3001\u5951\u7d04\u671f\u9593\u304c2\u30f6\u6708\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span> \u5f53\u521d\u306e\u96c7\u7528\u5951\u7d04\u304c2\u30f6\u6708\u4ee5\u5185\u3067\u3042\u3063\u3066\u3082\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56065\/\" data-internallinksmanager029f6b8e52c=\"376\" title=\"\u5c31\u696d\u898f\u5247\">\u5c31\u696d\u898f\u5247<\/a>\u3084\u96c7\u7528\u5951\u7d04\u66f8\u306b\u300c\u66f4\u65b0\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u300d\u3068\u3044\u3063\u305f\u8a18\u8f09\u304c\u3042\u308b\u5834\u5408 \u3084\u3001\u540c\u3058\u8077\u5834\u3067\u540c\u69d8\u306e\u5951\u7d04\u306e\u65b9\u304c2\u30f6\u6708\u3092\u8d85\u3048\u3066\u50cd\u3044\u305f\u5b9f\u7e3e\u304c\u3042\u308b\u5834\u5408 \u306f\u3001\u6700\u521d\u306e\u96c7\u7528\u6642\u304b\u3089\u52a0\u5165\u5bfe\u8c61\u3068\u898b\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u2462 \u8cc3\u91d1\u6708\u984d\u304c8.8\u4e07\u5186\u4ee5\u4e0a\uff08\u5e74\u53ce106\u4e07\u5186\u4ee5\u4e0a\uff09\u3067\u3042\u308b\u3053\u3068<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5951\u7d04\u4e0a\u306e\u8cc3\u91d1\u304c\u6708\u984d8.8\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u6708\u984d\u8cc3\u91d1\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u5f53\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6b8b\u696d\u4ee3\u3001\u4f11\u65e5\u624b\u5f53\u3001\u6df1\u591c\u624b\u5f53<\/li>\n<li>\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u3084\u81e8\u6642\u306b\u652f\u6255\u308f\u308c\u308b\u7d50\u5a5a\u624b\u5f53\u306a\u3069<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u3001\u5bb6\u65cf\u624b\u5f53\u3001\u7686\u52e4\u624b\u5f53<\/li>\n<\/ul>\n<\/div>\n<p>\u57fa\u672c\u7d66\u3084\u6bce\u6708\u6c7a\u307e\u3063\u3066\u652f\u6255\u308f\u308c\u308b\u624b\u5f53\u306e\u5408\u8a08\u304c8.8\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u3067\u5224\u65ad\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u30012025\u5e74\u306e\u5e74\u91d1\u5236\u5ea6\u6539\u6b63\u6cd5\u306b\u3088\u308a\u3001\u3053\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u6cd5\u5f8b\u306e\u516c\u5e03\u304b\u30893\u5e74\u4ee5\u5185\u306b\u5ec3\u6b62\u3055\u308c\u308b\u3053\u3068\u304c\u6c7a\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u6642\u671f\u306f\u5168\u56fd\u306e\u6700\u4f4e\u8cc3\u91d1\u304c\u6642\u7d661,016\u5186\u4ee5\u4e0a\uff08\u903120\u6642\u9593\u4ee5\u4e0a\u50cd\u304f\u3068\u5e74\u53ce\u7d04106\u4e07\u5186\uff09\u306b\u306a\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u898b\u6975\u3081\u3066\u306e\u5224\u65ad\u3068\u306a\u308a\u307e\u3059\u3002\uff082025\u5e74\u5ea6\u306e\u5168\u56fd\u306e\u6700\u4f4e\u8cc3\u91d1\u306f\u6642\u7d661,023\u5186\u4ee5\u4e0a\u3067\u6c7a\u5b9a\uff09<\/p>\n<h3>\u2463 \u5b66\u751f\u3067\u306a\u3044\u3053\u3068<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5b66\u751f\u306f\u793e\u4f1a\u4fdd\u967a\u306e\u9069\u7528\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/b><\/span>\u5bfe\u8c61\u306e\u5b66\u6821\u3068\u306f\u5b66\u6821\u6559\u80b2\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u5b66\u6821\uff08\u5927\u5b66\u3001\u9ad8\u7b49\u5b66\u6821\u3001\u5c02\u4fee\u5b66\u6821\u306a\u3069\uff09\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u5b66\u751f\u3067\u3042\u3063\u3066\u3082\u52a0\u5165\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5352\u696d\u898b\u8fbc\u8a3c\u660e\u66f8\u304c\u3042\u308a\u3001\u5352\u696d\u524d\u304b\u3089\u5c31\u8077\u3057\u3001\u5352\u696d\u5f8c\u3082\u5f15\u304d\u7d9a\u304d\u540c\u3058\u4f1a\u793e\u3067\u50cd\u304f\u4e88\u5b9a\u306e\u65b9<\/li>\n<li>\u4f11\u5b66\u4e2d\u306e\u65b9<\/li>\n<li>\u591c\u9593\u5b66\u90e8\u3084\u5b9a\u6642\u5236\u3001\u901a\u4fe1\u5236\u306e\u8ab2\u7a0b\u306b\u901a\u3046\u65b9<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<br \/>\n<a href=\"https:\/\/www.mhlw.go.jp\/tekiyoukakudai\/\" target=\"_blank\" rel=\"noopener\">\u793e\u4f1a\u4fdd\u967a\u9069\u5fdc\u62e1\u5927\u7279\u8a2d\u30b5\u30a4\u30c8\uff5c\u539a\u751f\u52b4\u50cd\u7701<br \/>\n<\/a><a href=\"https:\/\/www.mhlw.go.jp\/content\/12401000\/000580752.pdf\" target=\"_blank\" rel=\"noopener\">\u793e\u4f1a\u4fdd\u967a\u306e\u9069\u5fdc\u62e1\u5927\u306b\u3064\u3044\u3066\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3044\u304f\u3089\u5f15\u304b\u308c\u308b\uff1f<\/h2>\n<p>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u3044\u304f\u3089\u5f15\u304b\u308c\u308b\u304b\u306f\u3001\u7d66\u4e0e\u984d\u3092\u57fa\u306b\u7b97\u5b9a\u3055\u308c\u308b\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\u3084\u8cde\u4e0e\u984d\u3092\u57fa\u306b\u7b97\u5b9a\u3055\u308c\u308b\u300c\u6a19\u6e96\u8cde\u4e0e\u984d\u300d\u3001\u52a0\u5165\u3059\u308b\u5065\u5eb7\u4fdd\u967a\uff08\u5354\u4f1a\u3051\u3093\u307d\u3001\u5065\u5eb7\u4fdd\u967a\u7d44\u5408 \u306a\u3069\uff09\u3001\u304a\u4f4f\u307e\u3044\u306e\u5730\u57df\u3001\u5e74\u9f62\uff0840\u6b73\u4ee5\u4e0a64\u6b73\u4ee5\u4e0b\u306e\u5834\u5408\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1932\/\" data-internallinksmanager029f6b8e52c=\"513\" title=\"\u4ecb\u8b77\u4fdd\u967a\u6599\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/a>\u304c\u5065\u5eb7\u4fdd\u967a\u6599\u3068\u3042\u308f\u305b\u3066\u5fb4\u53ce\u3055\u308c\u308b\u305f\u3081\uff09\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u306b\u4f7f\u3046\u300c\u6a19\u6e96\u5831\u916c\u6708\u984d\u300d\u300c\u6a19\u6e96\u8cde\u4e0e\u984d\u300d\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff09\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u306e\u984d\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u300c\u6a19\u6e96\u5831\u916c\u6708\u984d\u300d\u300c\u6a19\u6e96\u8cde\u4e0e\u984d\u300d\u3068\u3044\u3046\u57fa\u6e96\u984d\u3092\u57fa\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6a19\u6e96\u5831\u916c\u6708\u984d\u3068\u306f\u3001\u7d66\u4e0e\uff08\u5831\u916c\u6708\u984d\uff09\u3092\u4e00\u5b9a\u306e\u533a\u5207\u308a\uff08\u7b49\u7d1a\uff09\u306b\u3042\u3066\u306f\u3081\u305f\u3082\u306e\u3067\u3059\u3002\u5065\u5eb7\u4fdd\u967a\u306f1\uff5e50\u7b49\u7d1a\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306f1\uff5e32\u7b49\u7d1a\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u5834\u5408\u3001\u6708\u984d8.3\u4e07\u5186\u4ee5\u4e0a9.3\u4e07\u5186\u672a\u6e80\u306e\u65b9\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u306f\u300c8.8\u4e07\u5186\u300d\u3068\u306a\u308a\u307e\u3059\u3002\u5065\u5eb7\u4fdd\u967a\u6599\u3082\u540c\u69d8\u306b\u3001\u90fd\u9053\u5e9c\u770c\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u7b49\u7d1a\u8868\uff08\u5354\u4f1a\u3051\u3093\u307d\u306e\u5834\u5408\uff09\u306b\u3042\u3066\u306f\u3081\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6a19\u6e96\u8cde\u4e0e\u984d\u3068\u306f\u3001\u5b9f\u969b\u306b\u652f\u6255\u308f\u308c\u305f\u8cde\u4e0e\u306e\u984d\u304b\u30891,000\u5186\u672a\u6e80\u306e\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u305f\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u306a\u304a\u3001\u5e74\u9593\uff084\u6708\uff5e3\u6708\uff09\u306e\u4e0a\u9650\u984d\u304c\u3042\u308a\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u3067\u306f573\u4e07\u5186\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u3067\u306f150\u4e07\u5186\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5404\u4fdd\u967a\u6599\u306e\u6599\u7387\u3068\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5065\u5eb7\u4fdd\u967a\u6599\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u3001\u4ecb\u8b77\u4fdd\u967a\u6599\uff0840\uff5e64\u6b73\u306e\u307f\uff09\u306f\u3001\u300c\u6a19\u6e96\u5831\u916c\u6708\u984d\u300d\u300c\u6a19\u6e96\u8cde\u4e0e\u984d\u300d\u3092\u57fa\u306b\u8a08\u7b97\u3055\u308c\u3001\u4fdd\u967a\u6599\u306e\u7dcf\u984d\u3092\u4f1a\u793e\u3068\u5f93\u696d\u54e1\u3067\u534a\u5206\u305a\u3064\uff08\u52b4\u4f7f\u6298\u534a\uff09\u8ca0\u62c5\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u306b\u306f\u6a19\u6e96\u5831\u916c\u6708\u984d\u3068\u3044\u3046\u533a\u5206\u306f\u306a\u304f \u3001\u6bce\u6708\u306e\u7d66\u4e0e\uff08\u8cc3\u91d1\u3001\u624b\u5f53\u3001\u8cde\u4e0e\u306a\u3069\uff09\u306e\u7dcf\u984d\uff08\u8cc3\u91d1\u7dcf\u984d\uff09\u306b \u3001\u6240\u5b9a\u306e\u4fdd\u967a\u6599\u7387\u3092\u304b\u3051\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u96c7\u7528\u4fdd\u967a\u6599\u306e\u307f\u3001\u4f1a\u793e\u3068\u52b4\u50cd\u8005\u3067\u8ca0\u62c5\u3059\u308b\u5272\u5408\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5404\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"20%\">\u4fdd\u967a\u306e\u7a2e\u985e<\/th>\n<th width=\"40%\">\u52b4\u50cd\u8005\u8ca0\u62c5\u5206\u306e\u8a08\u7b97\u65b9\u6cd5<\/th>\n<th width=\"40%\">\u5099\u8003\uff08\u6599\u7387\u4f8b\uff1a2025\u5e7411\u6708\u73fe\u5728\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5065\u5eb7\u4fdd\u967a\u6599<\/td>\n<td style=\"text-align: left;\">\uff08\u6a19\u6e96\u5831\u916c\u6708\u984d\u307e\u305f\u306f\u6a19\u6e96\u8cde\u4e0e\u984d \u00d7 \u4fdd\u967a\u6599\u7387\uff09 \u00f7 2<\/td>\n<td style=\"text-align: left;\">\u6599\u7387\u306f\u52a0\u5165\u3059\u308b\u5065\u5eb7\u4fdd\u967a\u3084\u5730\u57df\u3067\u7570\u306a\u308b<br \/>\n\u4f8b\uff09\u4ee4\u548c7\u5e74\u5ea6<br \/>\n\u5354\u4f1a\u3051\u3093\u307d\u6771\u4eac\u652f\u90e8 \u4ecb\u8b77\u4fdd\u967a\u7b2c2\u53f7\u88ab\u4fdd\u967a\u8005\uff0840\uff5e64\u6b73\uff09\u306b\u8a72\u5f53\u3057\u306a\u3044 9.91%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/td>\n<td style=\"text-align: left;\">\uff08\u6a19\u6e96\u5831\u916c\u6708\u984d\u307e\u305f\u306f\u6a19\u6e96\u8cde\u4e0e\u984d \u00d7 \u4fdd\u967a\u6599\u7387\uff09 \u00f7 2<\/td>\n<td style=\"text-align: left;\">40\u6b73\u4ee5\u4e0a64\u6b73\u307e\u3067\u306e\u65b9\u304c\u5bfe\u8c61<\/p>\n<p>\u4f8b\uff09\u5354\u4f1a\u3051\u3093\u307d\u6771\u4eac\u652f\u90e8 1.59%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/td>\n<td style=\"text-align: left;\">\uff08\u6a19\u6e96\u5831\u916c\u6708\u984d \u307e\u305f\u306f\u6a19\u6e96\u8cde\u4e0e\u984d\u00d7 18.3\uff05\uff09 \u00f7 2<\/td>\n<td style=\"text-align: left;\">\u4fdd\u967a\u6599\u738718.3%\u306f\u56fa\u5b9a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u96c7\u7528\u4fdd\u967a\u6599<\/td>\n<td style=\"text-align: left;\">\u96c7\u7528\u4fdd\u967a\u6599\uff1d\u8cc3\u91d1\u7dcf\u984d\uff08\u7d66\u4e0e\u30fb\u8cde\u4e0e \u00d7 \u96c7\u7528\u4fdd\u967a\u6599\u7387<\/td>\n<td style=\"text-align: left;\">\u6599\u7387\u306f\u52b4\u4f7f\u6298\u534a\u3067\u306f\u306a\u304f\u4e8b\u696d\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/p>\n<p>\u4f8b\uff09\u4ee4\u548c7\u5e74\u5ea6<\/p>\n<p>\u4e00\u822c\u306e\u4e8b\u696d 1.45%<br \/>\n\uff08\u4e8b\u696d\u4e3b\u8ca0\u62c5\uff1a0.9%\uff0f\u52b4\u50cd\u8005\u8ca0\u62c50.55%\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u4ecb\u8b77\u4fdd\u967a\u6599\u306f40\uff5e64\u6b73\u306e\u5065\u5eb7\u4fdd\u967a\u6599\u306b\u4e0a\u4e57\u305b\u3057\u3066\u8a08\u7b97<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/g7\/cat330\/sb3150\/r07\/r7ryougakuhyou3gatukara\/\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5ea6\u4fdd\u967a\u6599\u984d\u8868\uff08\u4ee4\u548c7\u5e743\u6708\u5206\u304b\u3089\uff09\uff5c\u5354\u4f1a\u3051\u3093\u307d\u30fb\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a<br \/>\n<\/a><a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000108634.html\" target=\"_blank\" rel=\"noopener\">\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306b\u3064\u3044\u3066\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2057\/\" data-lkc-id=\"59\" 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\u6a19\u6e96\u5831\u916c\u6708\u984d\u30fb\u6a19\u6e96\u8cde\u4e0e\u984d\u3068\u306f\uff1f\u4fdd\u967a\u6599\u3092\u6c42\u3081\u308b\u8a08\u7b97\u65b9\u6cd5<\/div><div class=\"lkc-excerpt\">\u7d66\u4e0e\u3084\u8cde\u4e0e\u306b\u304b\u304b\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u5b9f\u969b\u306b\u652f\u7d66\u3055\u308c\u305f\u91d1\u984d\u3067\u306f\u306a\u304f\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u304a\u3088\u3073\u6a19\u6e96\u8cde\u4e0e\u984d\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306b\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5831\u916c\u306e\u7bc4\u56f2\u3084\u3001\u4fdd\u967a\u6599\u306e\u5fb4\u53ce\u304c\u514d\u9664\u3055\u308c\u308b\u6761\u4ef6\u306a\u3069\u3001\u6b63\u3057\u304f\u7406\u89e3\u3057\u305f\u4e0a\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u4eca\u56de\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u30fb\u6a19\u6e96\u8cde\u4e0e\u984d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u30fb\u6a19\u6e96\u8cde\u4e0e\u984d\u3068\u306f\u5065\u5eb7\u4fdd\u967a\u3084\u539a\u751f\u5e74\u91d1\u306a\u3069\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001\u4eba\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u4fdd\u967a\u6599\u3092\u6c7a\u3081\u308b\u57fa\u6e96\u3068\u306a\u308b\u306e\u304c\u300c\u6a19\u6e96\u5831\u916c\u6708\u984d\u300d\u3068\u300c\u6a19\u6e96\u8cde\u4e0e\u984d\u300d\u3067\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u53ce...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u3010\u6708\u53ce\u5225\u3011\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n<p>\u5b9f\u969b\u306b\u6708\u53ce\u5225\u306b\u3044\u304f\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u5f15\u304b\u308c\u308b\u306e\u304b\u3092\u8a66\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u6761\u4ef6\u3067\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u52e4\u52d9\u5730<\/strong>\uff1a\u6771\u4eac\u90fd<\/li>\n<li><strong>\u52a0\u5165\u4fdd\u967a<\/strong>\uff1a\u5354\u4f1a\u3051\u3093\u307d<\/li>\n<li><strong>\u5e74\u9f62<\/strong>\uff1a40\u6b73\u4ee5\u4e0a64\u6b73\u4ee5\u4e0b\uff08\u4ecb\u8b77\u4fdd\u967a\u6599\u3042\u308a\uff09<\/li>\n<li><strong>\u4e8b\u696d\u5185\u5bb9<\/strong>\uff1a\u4e00\u822c\u306e\u4e8b\u696d\uff08\u96c7\u7528\u4fdd\u967a\u6599\u7387\uff09<\/li>\n<li><strong>\u6599\u7387<\/strong>\uff1a\u4ee4\u548c7\u5e74\u5ea6\u306e\u4fdd\u967a\u6599\u7387\u3092\u4f7f\u7528\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u6771\u4eac\u90fd\u306e\u4fdd\u967a\u6599\u7387\u3067\u7b97\u51fa<\/li>\n<\/ul>\n<\/div>\n<p>\u203b\u3042\u304f\u307e\u3067\u6982\u7b97\u3067\u3042\u308a\u3001\u901a\u52e4\u624b\u5f53\u3084\u6b8b\u696d\u4ee3\u306e\u6709\u7121\u3001\u8cde\u4e0e\u306b\u3088\u3063\u3066\u5b9f\u969b\u306e\u91d1\u984d\u306f\u5909\u52d5\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6708\u53ce8\u4e07\u5186\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6708\u984d\u8cc3\u91d1\u304c8.8\u4e07\u5186\u672a\u6e80\u306e\u305f\u3081\u3001\u793e\u4f1a\u4fdd\u967a\uff08\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u30fb\u4ecb\u8b77\u4fdd\u967a\uff09\u306e\u52a0\u5165\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u305f\u3081\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u3054\u81ea\u8eab\u3067<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\u306b\u52a0\u5165\u3057\u3066\u3001\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u304b\u3001\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u914d\u5076\u8005\u306a\u3069\u306e\u6276\u990a\u306b\u5165\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u6761\u4ef6\u3068\u306f\u5225\u306b\u3001\u9031\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u304c20\u6642\u9593\u4ee5\u4e0a\u306731\u65e5\u4ee5\u4e0a\u306e\u96c7\u7528\u898b\u8fbc\u307f\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u96c7\u7528\u4fdd\u967a\u306e\u307f\u52a0\u5165\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u96c7\u7528\u4fdd\u967a\u6599\u304c\u7d66\u4e0e\u304b\u3089\u5f15\u304b\u308c\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u96c7\u7528\u4fdd\u967a\u6599\uff08\u52b4\u50cd\u8005\u8ca0\u62c5\u8a66\u7b97\uff09: 80,000\u5186 \u00d7 0.55% = 440\u5186<\/strong><\/div>\n<h3>\u6708\u53ce8.8\u4e07\u5186\uff08\u5e74\u53ce106\u4e07\u5186\uff09\u306e\u5834\u5408 (\u52a0\u5165\u7fa9\u52d9\u767a\u751f\u30e9\u30a4\u30f3)<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6708\u53ce8\u4e078,000\u5186\u306e\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u52a0\u5165\u7fa9\u52d9\u304c\u767a\u751f\u3057\u3001\u96c7\u7528\u4fdd\u967a\u306e\u52a0\u5165\u8981\u4ef6\uff08\u9031\u6240\u5b9a\u52b4\u50cd\u6642\u959320\u6642\u9593\u4ee5\u4e0a\u300131\u65e5\u4ee5\u4e0a\u306e\u96c7\u7528\u898b\u8fbc\uff09\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001\u5404\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u4fdd\u967a\u533a\u5206<\/th>\n<th>\u4fdd\u967a\u6599<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff1a88,000\u00d70.183=16,104\u5186<\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\uff1a16,104\u00f72=8,052\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5065\u5eb7\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u5065\u5eb7\u4fdd\u967a\u6599\uff1a88,000\u00d70.0991\uff1d8,720.8\u5186<\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\uff1a8,720.8\u00f72\uff1d4,360.4\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u4fdd\u967a\u6599\uff1a88,000\u00d70.0159\uff1d1,399.2\u5186<\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\uff1a1,399.2\u00f72\uff1d699.6\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u96c7\u7528\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u96c7\u7528\u4fdd\u967a\u6599\uff1a88,000\u00d70.0145\uff1d1,276\u5186<\/p>\n<p>\u4f1a\u793e\u8ca0\u62c5\u984d\uff1a88,000\u00d70.009\uff1d792\u5186<\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\uff1a88,000\u00d70.0055\uff1d484\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u793e\u4f1a\u4fdd\u967a\u6599\u5408\u8a08<\/p>\n<p>\uff08\u5f93\u696d\u54e1\u8ca0\u62c5\u306e\u76ee\u5b89\uff09<\/td>\n<td style=\"text-align: left;\">13,596\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u6708\u53ce10\u4e07\u5186\u306e\u5834\u5408\uff08\u5e74\u53ce120\u4e07\u5186\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6708\u53ce10\u4e07\u5186\u306e\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u6a19\u6e96\u5831\u916c\u6708\u984d\u306f98,000\u5186\u3068\u3057\u3066\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u3001\u4ecb\u8b77\u4fdd\u967a\u6599\u3092\u3001\u8cc3\u91d1\u7dcf\u984d\u306f100,000\u5186\u3068\u3057\u3066\u96c7\u7528\u4fdd\u967a\u6599\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u4fdd\u967a\u533a\u5206<\/th>\n<th>\u4fdd\u967a\u6599<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff1a98,000\u00d70.183\uff1d17,934\u5186<\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\uff1a17,934\u00f72\uff1d8,967\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5065\u5eb7\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u5065\u5eb7\u4fdd\u967a\u6599\uff1a98,000\u00d70.0991\uff08\u203b\uff09\uff1d9,711.8\u5186<\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\uff1a9,711.8\u00f72\uff1d4,855.9\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u4fdd\u967a\u6599\uff1a98,000\u00d70.0159\uff1d1,558.2\u5186<\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\uff1a1,558.2\u00f72\uff1d779.1\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u96c7\u7528\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u96c7\u7528\u4fdd\u967a\u6599\uff1a100,000\u00d70.0145\uff1d1,450\u5186<\/p>\n<p>\u4f1a\u793e\u8ca0\u62c5\u984d\uff1a100,000\u00d70.009\uff1d900\u5186<\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\uff1a100,000\u00d70.0055\uff1d550\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u793e\u4f1a\u4fdd\u967a\u6599\u5408\u8a08<\/p>\n<p>\uff08\u5f93\u696d\u54e1\u8ca0\u62c5\u306e\u76ee\u5b89\uff09<\/td>\n<td style=\"text-align: left;\">15,152\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u6708\u53ce12\u4e07\u5186\u306e\u5834\u5408\uff08\u5e74\u53ce144\u4e07\u5186\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6708\u53ce12\u4e07\u5186\uff08\u5e74\u53ce144\u4e07\u5186\uff09\u306e\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u8a08\u7b97\u65b9\u6cd5\u306f\u6708\u53ce10\u4e07\u5186\u306e\u5834\u5408\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u4fdd\u967a\u533a\u5206<\/th>\n<th>\u4fdd\u967a\u6599<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff1a118,000\u00d70.183\uff1d21,594\u5186<\/p>\n<p>\u52b4\u50cd\u8005\u8ca0\u62c5\u984d\uff1a21,594\u00f72\uff1d10,797\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5065\u5eb7\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u5065\u5eb7\u4fdd\u967a\u6599\uff1a118,000\u00d70.0991\uff1d11,693.8\u5186<\/p>\n<p>\u52b4\u50cd\u8005\u8ca0\u62c5\u984d\uff1a11,693.8\u00f72\uff1d5,846.9\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u4fdd\u967a\u6599\uff1a118,000\u00d70.0159\uff1d1,876.2\u5186<\/p>\n<p>\u52b4\u50cd\u8005\u8ca0\u62c5\u984d\uff1a1,876.2\u00f72\uff1d938.1\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u96c7\u7528\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u96c7\u7528\u4fdd\u967a\u6599\uff1a120,000\u00d70.0145\uff1d1,740\u5186<\/p>\n<p>\u4f1a\u793e\u8ca0\u62c5\u984d\uff1a120,000\u00d70.009\uff1d1,080\u5186<\/p>\n<p>\u52b4\u50cd\u8005\u8ca0\u62c5\u984d\uff1a120,000\u00d70.0055\uff1d660\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u793e\u4f1a\u4fdd\u967a\u6599\u5408\u8a08<\/p>\n<p>\uff08\u5f93\u696d\u54e1\u8ca0\u62c5\u306e\u76ee\u5b89\uff09<\/td>\n<td style=\"text-align: left;\">18,242\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u6708\u53ce20\u4e07\u5186\u306e\u5834\u5408\uff08\u5e74\u53ce240\u4e07\u5186\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6708\u53ce20\u4e07\u5186\uff08\u5e74\u53ce240\u4e07\u5186\uff09\u306e\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u8a08\u7b97\u65b9\u6cd5\u306f\u6708\u53ce10\u4e07\u5186\u300112\u4e07\u5186\u306e\u5834\u5408\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u4fdd\u967a\u533a\u5206<\/th>\n<th>\u4fdd\u967a\u6599<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff1a200,000\u00d70.183\uff1d36,600\u5186<\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\uff1a36,600\u00f72\uff1d18,300\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5065\u5eb7\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u5065\u5eb7\u4fdd\u967a\u6599\uff1a200,000\u00d70.0991\uff1d19,820\u5186<\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\uff1a19,820\u00f72\uff1d9,910\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u4ecb\u8b77\u4fdd\u967a\u6599\uff1a200,000\u00d70.0159\uff1d3,180\u5186<\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\uff1a3,180\u00f72\uff1d1,590\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u96c7\u7528\u4fdd\u967a<\/td>\n<td style=\"text-align: left;\">\u96c7\u7528\u4fdd\u967a\u6599\uff1a200,000\u00d70.0145\uff1d2,900\u5186<\/p>\n<p>\u4f1a\u793e\u8ca0\u62c5\u984d\uff1a200,000\u00d70.009\uff1d1,800\u5186<\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u984d\uff1a200,000\u00d70.0055\uff1d1,100\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u793e\u4f1a\u4fdd\u967a\u6599\u5408\u8a08<\/p>\n<p>\uff08\u5f93\u696d\u54e1\u8ca0\u62c5\u306e\u76ee\u5b89\uff09<\/td>\n<td style=\"text-align: left;\">30,900\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/~\/media\/Files\/shared\/hokenryouritu\/r7\/ippan\/13tokyo.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e743\u6708\u5206\uff084\u6708\u7d0d\u4ed8\u5206\uff09\u304b\u3089\u306e\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u984d\u8868\uff5c\u5354\u4f1a\u3051\u3093\u307d\u30fb\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a<\/a><\/p>\n<h2>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u6276\u990a\u5185\u3067\u50cd\u304d\u305f\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4eca\u306f\u914d\u5076\u8005\u306e\u6276\u990a\u306e\u7bc4\u56f2\u5185\u3067\u50cd\u304d\u305f\u3044\u3068\u8003\u3048\u308b\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/b><\/span>\u305d\u306e\u5834\u5408\u306f\u3001\u300c\u5e74\u53ce\u306e\u58c1\u300d\u3092\u610f\u8b58\u3057\u3066\u50cd\u304d\u65b9\u3092\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u5e74\u53ce106\u4e07\u5186\u4ee5\u5185\u306b\u3059\u308b\uff08\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u58c1\uff09<\/strong><\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u305f\u52e4\u52d9\u5148\u306e\u5f93\u696d\u54e1\u6570\u304c51\u4eba\u4ee5\u4e0a\u306e\u5834\u5408\u3067\u3001\u300c\u903120\u6642\u9593\u4ee5\u4e0a\u300d\u3001\u300c\u6708\u984d8.8\u4e07\u5186\uff08\u5e74\u53ce106\u4e07\u5186\uff09\u4ee5\u4e0a\u300d\u3001\u300c2\u30f6\u6708\u8d85\u306e\u96c7\u7528\u898b\u8fbc\u307f\u300d\u3001\u300c\u5b66\u751f\u3067\u306f\u306a\u3044\u300d\u306e4\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068\u914d\u5076\u8005\u7b49\u306e\u6276\u990a\u304b\u3089\u5916\u308c\u3001\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>130\u4e07\u5186\u306e\u58c1\uff08\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306e\u58c1\uff09<\/strong><\/p>\n<p>106\u4e07\u5186\u306e\u58c1\u306e\u6761\u4ef6\uff08\u903120\u6642\u9593\u306a\u3069\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u8981\u4ef6\uff09\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u5e74\u53ce\u304c130\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u3001\u914d\u5076\u8005\u304c\u52a0\u5165\u3059\u308b\u5065\u5eb7\u4fdd\u967a\u306e\u300c\u88ab\u6276\u990a\u8005\u300d\u3084\u56fd\u6c11\u5e74\u91d1\u306e\u300c\u7b2c3\u53f7\u88ab\u4fdd\u967a\u8005\uff08\u914d\u5076\u8005\u304c\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\uff09\u300d\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u52e4\u52d9\u5148\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u3082\u5165\u308c\u306a\u3044\u305f\u3081\u3001\u3054\u81ea\u8eab\u3067\u304a\u4f4f\u307e\u3044\u306e\u5e02\u533a\u753a\u6751\u306e\u300c\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u300d\u3068\u300c\u56fd\u6c11\u5e74\u91d1\u300d\u306b\u52a0\u5165\u3057\u3001\u4fdd\u967a\u6599\u3092\u5168\u984d\u81ea\u5df1\u8ca0\u62c5\u3067\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u300c\u6276\u990a\u306e\u7bc4\u56f2\u5185\u300d\u3067\u306e\u52e4\u52d9\u3092\u5e0c\u671b\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u308c\u3089\u306e\u58c1\uff08\u7279\u306b106\u4e07\u5186\u306e\u58c1\uff09\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u3001\u52e4\u52d9\u5148\u306e\u62c5\u5f53\u8005\u3068\u76f8\u8ac7\u306e\u3046\u3048\u3001\u9031\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u3084\u6708\u53ce\u304c\u57fa\u6e96\u672a\u6e80\u306b\u306a\u308b\u3088\u3046\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u30e9\u30a4\u30f3\u3068\u50cd\u304d\u65b9\u3092\u628a\u63e1\u3057\u307e\u3057\u3087\u3046<\/h2>\n<p>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u5404\u7a2e\u4fdd\u967a\u6599\u306b\u3064\u3044\u3066\u306f\u3001\u81ea\u8eab\u306e\u6708\u53ce\u304b\u3089\u3069\u306e\u7b49\u7d1a\u306b\u533a\u5206\u3055\u308c\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4eca\u5f8c\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3068\u3057\u3066\u50cd\u304f\u65b9\u306f\u3001\u5e74\u53ce\u304c130\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u6276\u990a\u304b\u3089\u5916\u308c\u3066\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u9031\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u3084\u96c7\u7528\u671f\u9593\u306a\u30694\u3064\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u5e74\u53ce106\u4e07\u5186\u304c\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u30dc\u30fc\u30c0\u30fc\u30e9\u30a4\u30f3\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u304c\u4e0a\u304c\u308c\u3070\u305d\u306e\u5206\u8ca0\u62c5\u3059\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u5897\u3048\u308b\u4e00\u65b9\u3067\u3001\u5c06\u6765\u53d7\u3051\u53d6\u308c\u308b\u5e74\u91d1\u984d\u304c\u5897\u3048\u305f\u308a\u3001\u5065\u5eb7\u4fdd\u967a\u306b\u3088\u308b\u7d66\u4ed8\u5185\u5bb9\u304c\u5145\u5b9f\u3057\u305f\u308a\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u30e9\u30a4\u30f3\u3092\u3088\u304f\u628a\u63e1\u3057\u3066\u3001\u81ea\u8eab\u304c\u671b\u3080\u50cd\u304d\u65b9\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n 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