{"id":58334,"date":"2023-02-17T19:08:27","date_gmt":"2023-02-17T10:08:27","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=58334"},"modified":"2026-06-05T10:41:09","modified_gmt":"2026-06-05T01:41:09","slug":"%e7%a4%be%e4%bc%9a%e4%bf%9d%e9%99%ba%e3%81%ae%e6%89%b6%e9%a4%8a%e3%81%a8%e3%81%af%ef%bc%9f%e5%b9%b4%e5%8f%8e130%e4%b8%87%e5%86%86%e3%81%ae%e5%a3%81%e3%82%842022%e5%b9%b410%e6%9c%88%e3%81%ae%e9%81%a9","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/58334\/","title":{"rendered":"\u30102026\u5e74\u3011\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u3068\u306f\uff1f\u5e74\u53ce\u306e\u58c1\u306b\u3064\u3044\u3066\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\/48494\/?provider=pa_basic&provider_info=cv.58334.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<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span><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\u306f\u3044\u304f\u3089\u307e\u3067\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u914d\u5076\u8005\u306e\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>\u306e\u88ab\u6276\u990a\u8005\u3068\u306a\u308c\u3070\u3001\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u306a\u304f\u533b\u7642\u3084\u5e74\u91d1\u306e\u4fdd\u969c\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul>\n<li>\u5e74\u53ce130\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u6276\u990a\u3092\u5916\u308c\u3001\u81ea\u8eab\u3067\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b<\/li>\n<li>\u5f93\u696d\u54e151\u4eba\u8d85\u306e\u4f01\u696d\u3067\u306f\u6708\u53ce8.8\u4e07\u5186\uff08\u5e74\u53ce\u7d04106\u4e07\u5186\uff09\u4ee5\u4e0a\u3067\u52a0\u5165\u5bfe\u8c61\u306b\u5909\u308f\u308b<\/li>\n<li>\u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308a\u6240\u5f97\u7a0e\u306e\u6276\u990a\u5224\u5b9a\u306f\u5e74\u53ce136\u4e07\u5186\u4ee5\u4e0b\u3078\u5e83\u304c\u308b<\/li>\n<\/ul>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u7d66\u4e0e\u306e\u7d0412\u301c15%\u304c\u63a7\u9664\u3055\u308c\u308b\u305f\u3081\u3001\u624b\u53d6\u308a\u306e\u5909\u5316\u306b\u7559\u610f\u3057\u307e\u3057\u3087\u3046\u3002\n<\/p><\/div>\n<p>\u914d\u5076\u8005\u306e\u53ce\u5165\u3067\u751f\u6d3b\u3057\u3066\u3044\u308b\u5c02\u696d\u4e3b\u5a66\u306a\u3069\u306f\u3001\u81ea\u5206\u3067\u306f\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u306a\u304f\u3066\u3082\u3088\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u3067\u3042\u308b\u914d\u5076\u8005\u306e\u6276\u990a\u306b\u5165\u308b\u3053\u3068\u3067\u3001\u81ea\u5206\u81ea\u8eab\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u7d0d\u4ed8\u3057\u306a\u304f\u3066\u3082\u5065\u5eb7\u4fdd\u967a\u3092\u4f7f\u3048\u305f\u308a\u3001\u5e74\u91d1\u3092\u6e80\u984d\u3067\u53d7\u3051\u53d6\u308c\u305f\u308a\u3057\u307e\u3059\u3002<\/p>\n<p>\u5e74\u53ce130\u4e07\u5186\u307e\u3067\u306e\u4eba\u306f\u6276\u990a\u306b\u5165\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u305d\u308c\u3092\u8d85\u3048\u308b\u3068\u6276\u990a\u304b\u3089\u5916\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u6240\u5f97\u7a0e\u306e\u6276\u990a\u5224\u5b9a\u57fa\u6e96\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" 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href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/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.58334.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\">\u300c\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\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\u3068\u306f\uff1f<\/h2>\n<p>\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u3068\u306f\u3001\u88ab\u4fdd\u967a\u8005\u306e\u5bb6\u65cf\u304c\u81ea\u3089\u4fdd\u967a\u6599\u3092\u652f\u6255\u308f\u306a\u304f\u3066\u3082\u3001\u5065\u5eb7\u4fdd\u967a\u3084\u539a\u751f\u5e74\u91d1\u306e\u4fdd\u969c\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u3001\u8981\u4ef6\u3092\u5916\u308c\u305f\u5834\u5408\u306f\u81ea\u5206\u81ea\u8eab\u3067\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u306a\u304f\u533b\u7642\u30fb\u5e74\u91d1\u306e\u4fdd\u969c\u304c\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u6276\u990a\u306b\u306f\u300c\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u300d\u4ee5\u5916\u306b\u3001\u300c\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\uff08\u7a0e\u306e\u6276\u990a\uff09\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306f\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u514d\u9664\u30fb\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u306e\u4ed8\u4e0e\u300d\u3092\u76ee\u7684\u3068\u3057\u305f\u5236\u5ea6\u3067\u3042\u308a\u3001\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\u306f\u300c\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u63a7\u9664\u300d\u3092\u76ee\u7684\u3068\u3057\u305f\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\u3068\u306f\u3001\u6276\u990a\u5bb6\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u4e00\u5b9a\u984d\u304c\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u5e74\u53ce\u306e\u8a08\u7b97\u65b9\u6cd5\u3082\u7570\u306a\u308b\u305f\u3081\u3001\u3069\u3061\u3089\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u304b\u306f\u5225\u3005\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u53ce\u306e\u58c1\uff1a\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u306e\u6700\u65b0\u57fa\u6e96\u306f\uff1f<\/h2>\n<p>\u300c\u5e74\u53ce\u306e\u58c1\u300d\u3068\u306f\u3001\u5e74\u53ce\u304c\u3042\u308b\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u308b\u3068\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u8ca0\u62c5\u304c\u5897\u3048\u3001\u624b\u53d6\u308a\u53ce\u5165\u304c\u6e1b\u5c11\u3059\u308b\u5883\u754c\u30e9\u30a4\u30f3\u3092\u6307\u3057\u307e\u3059\u3002\u6276\u990a\u3092\u7dad\u6301\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u57fa\u6e96\u3068\u3082\u306a\u308a\u3001\u50cd\u304d\u65b9\u306b\u5927\u304d\u304f\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\uff082026\u5e74\uff09\u6642\u70b9\u3067\u4e3b\u306a\u300c\u5e74\u53ce\u306e\u58c1\u300d\u3068\u3055\u308c\u308b\u57fa\u6e96\u984d\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u203b\u793e\u4f1a\u4fdd\u967a\u306b\u95a2\u3059\u308b\u8981\u4ef6\uff08106\u4e07\u5186\u30fb130\u4e07\u5186\u306e\u58c1\uff09\u306f\u7a0e\u5236\u6539\u6b63\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u6570\u5024\u306f\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3092\u3082\u3068\u306b\u3057\u3066\u304a\u308a\u3001\u6700\u7d42\u7684\u306b\u5236\u5b9a\u3055\u308c\u305f\u6cd5\u5f8b\u306e\u5185\u5bb9\u3068\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u65b0\u306e\u60c5\u5831\u306f\u56fd\u306e\u516c\u5f0f\u60c5\u5831\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>100\u4e07\u5186\u306e\u58c1\uff08\u4f4f\u6c11\u7a0e\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce\u304c100\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u539f\u5247\u3068\u3057\u3066<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u3067\u3044\u3089\u308c\u308b\u30e9\u30a4\u30f3\u304c\u5e74\u53ce\u7d04100\u4e07\u5186\u524d\u5f8c\u306b\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u984d\u3092\u8d85\u3048\u308b\u3068\u308f\u305a\u304b\u306a\u304c\u3089\u624b\u53d6\u308a\u304c\u6e1b\u308a\u307e\u3059\uff08\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7570\u306a\u308b\u5834\u5408\u3042\u308a\uff09\u3002<\/p>\n<h3>106\u4e07\u5186\u306e\u58c1\uff08\u793e\u4f1a\u4fdd\u967a\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce\u304c\u7d04106\u4e07\u5186\uff08\u6708\u53ce8.8\u4e07\u5186\uff09\u3092\u8d85\u3048\u308b\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306f\u3001\u4e00\u5b9a\u6761\u4ef6\u4e0b\u3067\u81ea\u5206\u81ea\u8eab\u304c\u793e\u4f1a\u4fdd\u967a\uff08\u539a\u751f\u5e74\u91d1\u30fb\u5065\u5eb7\u4fdd\u967a\uff09\u306b\u52a0\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308b\u57fa\u6e96\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee5\u4e0b\u306e5\u8981\u4ef6\u3059\u3079\u3066\u6e80\u305f\u3059\u5834\u5408\u306b\u914d\u5076\u8005\u306e\u6276\u990a\u3092\u5916\u308c\u3066\u672c\u4eba\u304c\u539a\u751f\u5e74\u91d1\u30fb\u5065\u5eb7\u4fdd\u967a\u3078\u52a0\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u539a\u751f\u5e74\u91d1\u30fb\u5065\u5eb7\u4fdd\u967a\u3078\u52a0\u5165\u3059\u308b5\u8981\u4ef6\uff08\u3059\u3079\u3066\u6e80\u305f\u3059\u5834\u5408\uff09<\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u5f93\u696d\u54e1\u657051\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d\u306b\u52e4\u52d9<\/li>\n<li>\u903120\u6642\u9593\u4ee5\u4e0a\u52e4\u52d9<\/li>\n<li>\u6708\u984d\u8cc3\u91d18.8\u4e07\u5186\u4ee5\u4e0a<\/li>\n<li>\u7d99\u7d9a\u96c7\u7528\u898b\u8fbc\u307f2\u30f6\u6708\u8d85<\/li>\n<li>\u5b66\u751f\u3067\u306f\u306a\u3044<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u306e\u57fa\u6e96\u3092\u8d85\u3048\u308b\u3068\u3044\u308f\u3086\u308b\u300c\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u300d\u304b\u3089\u5916\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u4fdd\u967a\u6599\u8ca0\u62c5\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<h3>130\u4e07\u5186\u306e\u58c1\uff08\u793e\u4f1a\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u8cc7\u683c\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u53ce130\u4e07\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u3001\u4e0a\u8a18106\u4e07\u5186\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3057\u306a\u3044\u9650\u308a\u914d\u5076\u8005\u306e\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u53ce\u5165\u4e0a\u9650\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5e74\u53ce\u304c130\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u539f\u5247\u3068\u3057\u3066\u6276\u990a\u5bb6\u65cf\u304b\u3089\u5916\u308c\u3001\u5065\u5eb7\u4fdd\u967a\u30fb\u5e74\u91d1\u306e\u7b2c3\u53f7\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\uff08\u4fdd\u967a\u6599\u8ca0\u62c5\u306a\u3057\u3067\u539a\u751f\u5e74\u91d1\u306b\u52a0\u5165\u6271\u3044\u3068\u306a\u308b\u8cc7\u683c\uff09\u3092\u5931\u3044\u307e\u3059\u3002<\/p>\n<p>\u203b60\u6b73\u4ee5\u4e0a\u3084\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f\u3053\u306e\u4e0a\u9650\u304c180\u4e07\u5186\u672a\u6e80\u306b\u7de9\u548c\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u203b\u88ab\u6276\u990a\u8a8d\u5b9a\u306e\u5bfe\u8c61\u8005\u304c19\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u5834\u5408\u306f\u3053\u306e\u4e0a\u9650\u304c150\u4e07\u5186\u672a\u6e80\u306b\u7de9\u548c\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><b>130\u4e07\u5186\u3092\u4e00\u6642\u7684\u306b\u8d85\u3048\u305f\u5834\u5408\u306e\u5bfe\u5fdc\uff08\u4e8b\u696d\u4e3b\u8a3c\u660e\uff09<\/b><\/p>\n<p>\u7e41\u5fd9\u671f\u306e\u6b8b\u696d\u306a\u3069\u4e00\u6642\u7684\u306a\u4e8b\u60c5\u3067\u5e74\u53ce\u304c130\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u4e8b\u696d\u4e3b\u304c\u300c\u52b4\u50cd\u5951\u7d04\u4e0a\u306e\u5e74\u9593\u53ce\u5165\u306f\u57fa\u6e96\u984d\u672a\u6e80\u3067\u3042\u308a\u3001\u4e00\u6642\u7684\u306b\u53ce\u5165\u304c\u5897\u52a0\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u300d\u65e8\u3092\u8a3c\u660e\u3059\u308b\u3053\u3068\u3067\u3001\u5f15\u304d\u7d9a\u304d\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u4ed5\u7d44\u307f\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u4ee4\u548c5\u5e7410\u6708\u301c\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u7279\u4f8b\u306f\u9023\u7d9a\u3057\u30662\u56de\u307e\u3067\u3092\u76ee\u5b89\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u5e38\u614b\u7684\u306a\u53ce\u5165\u5897\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u3042\u304f\u307e\u3067\u300c\u52b4\u50cd\u5951\u7d04\u5185\u5bb9\u306b\u3088\u308b\u5e74\u9593\u53ce\u5165\u304c\u57fa\u6e96\u984d\u672a\u6e80\u300d\u3067\u3042\u308b\u3053\u3068\u304c\u524d\u63d0\u6761\u4ef6\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u30012026\u5e744\u6708\u4ee5\u964d\u306f\u3001\u52b4\u50cd\u5951\u7d04\u6642\u306e\u53ce\u5165\u898b\u8fbc\u307f\u3067\u6276\u990a\u8a8d\u5b9a\u306e\u5224\u65ad\u304c\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u6b8b\u696d\u4ee3\u306a\u3069\u3092\u542b\u307e\u306a\u3044\u52b4\u50cd\u5951\u7d04\u6642\u306e\u5e74\u53ce\u3067\u5224\u65ad\u3059\u308b\u305f\u3081\u3001\u4e88\u898b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u3001\u50cd\u304d\u63a7\u3048\u3092\u6291\u5236\u3059\u308b\u52b9\u679c\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/taiou_001_00002.html\" rel=\"noopener\" target=\"_blank\">\u300c\u5e74\u53ce\u306e\u58c1\u300d\u3078\u306e\u5bfe\u5fdc\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h3>103\u4e07\u5186\u306e\u58c1 \u2192 136\u4e07\u5186\u30fb178\u4e07\u5186\u3078\uff08\u6240\u5f97\u7a0e\u30fb\u6276\u990a\u63a7\u9664\u306e\u5224\u5b9a\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff082025\u5e74\u5206\uff09 \u3067\u3001\u6276\u990a\u89aa\u65cf\u30fb\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u5408\u8a08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u8981\u4ef6\u304c48\u4e07\u5186\u4ee5\u4e0b\u304b\u308958\u4e07\u5186\u4ee5\u4e0b\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u306e\u307f\u306e\u5834\u5408\u306e\u4e0a\u9650\u304c103\u4e07\u5186\u304b\u3089123\u4e07\u5186\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u3055\u3089\u306b\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff082026\u5e74\u5206\uff09 \u3067\u3001\u540c\u8981\u4ef6\u304c\u3055\u3089\u306b62\u4e07\u5186\u4ee5\u4e0b\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001<strong>\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u5834\u5408\u306e\u6276\u990a\u5224\u5b9a\u30e9\u30a4\u30f3\u306f136\u4e07\u5186\u4ee5\u4e0b<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u306f\u3058\u3081\u308b\u30e9\u30a4\u30f3\uff08\u8ab2\u7a0e\u6700\u4f4e\u9650\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u306e\u5f15\u304d\u4e0a\u3052\u3082\u3042\u308f\u305b\u3066\u3001\u5408\u8a08\u6240\u5f97\u304c489\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306e\u5834\u5408\u306f\u76ee\u5b89\u3068\u3057\u3066178\u4e07\u5186\u307e\u3067\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u898b\u8fbc\u307f\u3067\u3059\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u966474\u4e07\u5186\uff0b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>104\u4e07\u5186\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u57fa\u790e\u63a7\u9664\u306e\u7279\u4f8b\u52a0\u7b97\u984d\u306f\u6240\u5f97\u6c34\u6e96\u306b\u3088\u3063\u3066\u6bb5\u968e\u7684\u306b\u7570\u306a\u308b\u305f\u3081\u3001\u4e00\u5f8b\u306b178\u4e07\u5186\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u9069\u7528\u6642\u671f\u306e\u6ce8\u610f\u70b9<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u6276\u990a\u5224\u5b9a\u57fa\u6e96\u306e\u5909\u66f4\u306f\u4ee4\u548c8\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u6708\u6b21\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u7a0e\u984d\u8868\u3078\u306e\u53cd\u6620\u306f\u4ee4\u548c9\u5e741\u6708\u652f\u6255\u5206\u4ee5\u964d\u3068\u306a\u308b\u305f\u3081\u3001\u4ee4\u548c8\u5e74\u5206\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067\u306e\u7cbe\u7b97\u3068\u306a\u308a\u307e\u3059\u3002\u500b\u4eba\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u306f\u4ee4\u548c9\u5e74\u5ea6\u5206\u304b\u3089\u306e\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>150\u4e07\u5186\u306e\u58c1 \u2192 169\u4e07\u5186\u3078\uff08\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u6e80\u984d\u9069\u7528\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u306e\u5e74\u9593\u6240\u5f97\u304c\u4e00\u5b9a\u984d\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b<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>\uff08\u6276\u990a\u8005\u306e\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\uff09\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u306b\u9023\u52d5\u3057\u3066\u6e80\u984d\u9069\u7528\u30e9\u30a4\u30f3\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u304c55\u4e07\u5186\u304b\u308965\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3053\u3068\u3067\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\uff0838\u4e07\u5186\uff09\u306e\u6e80\u984d\u9069\u7528\u30e9\u30a4\u30f3\u306f\u5e74\u53ce150\u4e07\u5186\u304b\u3089160\u4e07\u5186\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3055\u3089\u306b\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u304c\u4ee4\u548c8\u5e74\u30fb9\u5e74\u306e\u7279\u4f8b\u3068\u3057\u306674\u4e07\u5186\uff08\u672c\u524769\u4e07\u5186\uff0b\u7279\u4f8b5\u4e07\u5186\uff09\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3053\u3068\u3067\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u6e80\u984d\u9069\u7528\u30e9\u30a4\u30f3\u306f\u5e74\u53ce169\u4e07\u5186\u4ee5\u4e0b\u307e\u3067\u62e1\u5927\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u5e74\u53ce\u304c169\u4e07\u5186\u3092\u8d85\u3048\u3066\u3082\u6bb5\u968e\u7684\u306b\u63a7\u9664\u984d\u304c\u6e1b\u5c11\u3057\u3001\u7d04207\u4e07\u5186\u307e\u3067\u4e00\u5b9a\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\uff08207\u4e07\u5186\u4ee5\u4e0a\u3067\u63a7\u9664\u984d\u30bc\u30ed\u304c\u76ee\u5b89\u3002\u6b63\u78ba\u306a\u984d\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3088\u308a\u307e\u3059\uff09\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u5e74\u53ce\u306e\u58c1\u3092\u8d85\u3048\u308b\u304b\u5426\u304b\u3067\u3001\u6276\u990a\u5185\u306b\u7559\u307e\u308b\u304b\u793e\u4f1a\u4fdd\u967a\u3078\u52a0\u5165\u3059\u308b\u304b\u3001\u307e\u305f\u6276\u990a\u8005\u306e\u7a0e\u8ca0\u62c5\u304c\u3069\u3046\u5909\u308f\u308b\u304b\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308a\u300c103\u4e07\u5186\u2192136\u4e07\u5186\u300d\uff08\u6276\u990a\u63a7\u9664\u306e\u5224\u5b9a\u30e9\u30a4\u30f3\uff09\u3001\u300c150\u4e07\u5186\u2192169\u4e07\u5186\u300d\uff08\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u6e80\u984d\u30e9\u30a4\u30f3\uff09\u3078\u306e\u5f15\u304d\u4e0a\u3052\u304c\u898b\u8fbc\u307e\u308c\u3066\u304a\u308a\u3001\u7d66\u4e0e\u53ce\u5165\u306e\u975e\u8ab2\u7a0e\u30fb\u63a7\u9664\u67a0\u304c\u6bb5\u968e\u7684\u306b\u5e83\u304c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u300c106\u4e07\u5186\u300d\u300c130\u4e07\u5186\u300d\u306e\u58c1\u306b\u3064\u3044\u3066\u306f\u793e\u4f1a\u4fdd\u967a\u306e\u7bc4\u56f2\u3067\u3042\u308a\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u6599\u8ca0\u62c5\u767a\u751f\u306e\u5883\u754c\u3068\u3057\u3066\u5f15\u304d\u7d9a\u304d\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b106\u4e07\u5186\u306e\u58c1\u306f\u9069\u7528\u7bc4\u56f2\u306e\u62e1\u5927\u306b\u3088\u3063\u3066\u5f71\u97ff\u3092\u53d7\u3051\u308b\u4eba\u304c\u5897\u3048\u3066\u304a\u308a\u3001\u4eca\u5f8c\u306e\u898b\u76f4\u3057\u3082\u691c\u8a0e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u793e\u4f1a\u4fdd\u967a\u9069\u7528\u62e1\u5927\u306e\u6d41\u308c\uff082022\u5e74\u4ee5\u964d\u306e\u5909\u66f4\u70b9\uff09<\/h2>\n<p>\u77ed\u6642\u9593\u52b4\u50cd\u8005\u3078\u306e\u793e\u4f1a\u4fdd\u967a\u9069\u7528\u306f2022\u5e74\u30fb2024\u5e74\u3068\u6bb5\u968e\u7684\u306b\u62e1\u5927\u3055\u308c\u3066\u304a\u308a\u3001\u73fe\u5728\u306f\u5f93\u696d\u54e151\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d\u3067\u6240\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u304c\u52a0\u5165\u5bfe\u8c61\u3067\u3059\u3002\u4eca\u5f8c\u3082\u3055\u3089\u306a\u308b\u62e1\u5927\u304c\u8b70\u8ad6\u3055\u308c\u3066\u304a\u308a\u3001\u4eba\u4e8b\u62c5\u5f53\u8005\u306f\u5236\u5ea6\u306e\u5909\u5316\u3092\u7d99\u7d9a\u7684\u306b\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><b>2022\u5e7410\u6708<\/b><\/p>\n<p>\u539a\u751f\u5e74\u91d1\u30fb\u5065\u5eb7\u4fdd\u967a\u306e\u9069\u7528\u5bfe\u8c61\u304c\u3001\u305d\u308c\u307e\u3067\u300c\u5f93\u696d\u54e1\u6570501\u4eba\u4ee5\u4e0a\u300d\u306e\u4f01\u696d\u304b\u3089\u3001\u300c101\u4eba\u4ee5\u4e0a\u300d\u306e\u4f01\u696d\u306b\u307e\u3067\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u5f93\u6765\u306f\u5927\u4f01\u696d\u306e\u30d1\u30fc\u30c8\u5f93\u696d\u54e1\u306e\u307f\u304c106\u4e07\u5186\u306e\u58c1\u306e\u5bfe\u8c61\u3067\u3057\u305f\u304c\u3001\u4e2d\u5805\u898f\u6a21\uff08101\uff5e500\u4eba\uff09\u306e\u4e8b\u696d\u6240\u3067\u50cd\u304f\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u304c\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><b>2024\u5e7410\u6708<\/b><\/p>\n<p>\u3055\u3089\u306b\u9069\u7528\u7bc4\u56f2\u304c\u5e83\u304c\u308a\u3001\u5bfe\u8c61\u4f01\u696d\u898f\u6a21\u304c\u300c51\u4eba\u4ee5\u4e0a\u300d\u307e\u3067\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u7d50\u679c\u3001\u5f93\u696d\u54e151\uff5e100\u4eba\u306e\u4e8b\u696d\u6240\u3067\u3082\u3001\u903120\u6642\u9593\u4ee5\u4e0a\u30fb\u6708\u53ce8.8\u4e07\u5186\u4ee5\u4e0a\u7b49\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u30d1\u30fc\u30c8\u5f93\u696d\u54e1\u306f\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u9069\u7528\u62e1\u5927\u306b\u3088\u308a\u3001\u300c106\u4e07\u5186\u306e\u58c1\u300d\u306b\u8a72\u5f53\u3057\u3066\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30d1\u30fc\u30c8\u52b4\u50cd\u8005\u306e\u7bc4\u56f2\u304c\u5927\u5e45\u306b\u5897\u3048\u307e\u3057\u305f\u3002\u4eba\u4e8b\u62c5\u5f53\u8005\u306f\u81ea\u793e\u306e\u5f93\u696d\u54e1\u898f\u6a21\u533a\u5206\u304c\u5909\u66f4\u5bfe\u8c61\u306b\u8a72\u5f53\u3057\u3066\u3044\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3057\u3001\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u52b4\u50cd\u8005\u3078\u306e\u5468\u77e5\u3084\u52a0\u5165\u624b\u7d9a\u304d\u3092\u9069\u5207\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4eca\u5f8c\u306e\u898b\u76f4\u3057\u52d5\u5411<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3055\u3089\u306b\u4eca\u5f8c\u306e\u898b\u76f4\u3057\u52d5\u5411\u3068\u3057\u3066\u3001\u653f\u5e9c\u306f\u4f01\u696d\u898f\u6a21\u8981\u4ef6\uff0851\u4eba\u4ee5\u4e0a\uff09\u3068\u8cc3\u91d1\u8981\u4ef6\uff08\u67088.8\u4e07\u5186\u4ee5\u4e0a\uff09\u3092\u64a4\u5ec3\u3057\u3001\u77ed\u6642\u9593\u52b4\u50cd\u8005\u3078\u306e\u793e\u4f1a\u4fdd\u967a\u9069\u7528\u3092\u4e00\u5c64\u62e1\u5927\u3059\u308b\u65b9\u91dd\u3092\u6253\u3061\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>2025\u5e746\u6708\u306b\u5e74\u91d1\u5236\u5ea6\u6539\u6b63\u6cd5\u304c\u6210\u7acb\u3057\u3001\u8cc3\u91d1\u8981\u4ef6\u306e\u64a4\u5ec3\u3068\u4f01\u696d\u898f\u6a21\u8981\u4ef6\u306e\u6bb5\u968e\u7684\u64a4\u5ec3\u304c\u6c7a\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002\u8cc3\u91d1\u8981\u4ef6\u306b\u95a2\u3057\u3066\u306f2026\u5e7410\u6708\u306b\u64a4\u5ec3\u4e88\u5b9a\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u4f01\u696d\u898f\u6a21\u8981\u4ef6\u306b\u95a2\u3057\u3066\u30822027\u5e7410\u6708\u4ee5\u964d\u306f36\u4eba\u4ee5\u4e0a\u898f\u6a21\u306b\u307e\u3067\u7de9\u548c\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u4f01\u696d\u898f\u6a21\u8981\u4ef6\u306f2027\u5e7410\u6708\u4ee5\u964d\u3082\u6bb5\u968e\u7684\u306b\u7de9\u548c\u3055\u308c\u30012035\u5e7410\u6708\u306b\u306f\u5b8c\u5168\u64a4\u5ec3\u3055\u308c\u308b\u898b\u901a\u3057\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/tekiyoukakudai\/jugyouin\/taisho\/\" rel=\"noopener\" target=\"_blank\">\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u8981\u4ef6\uff5c\u793e\u4f1a\u4fdd\u967a\u9069\u7528\u62e1\u5927\u7279\u8a2d\u30b5\u30a4\u30c8<\/a><\/p>\n<h2>\u5e74\u53ce\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u300c\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u300d\u3068\u300c\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\u300d\u3067\u7570\u306a\u308b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u3067\u306f\u5931\u696d\u7d66\u4ed8\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1895\/\" data-internallinksmanager029f6b8e52c=\"537\" title=\"\u50b7\u75c5\u624b\u5f53\">\u50b7\u75c5\u624b\u5f53<\/a>\u91d1\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u306a\u3069\u3082\u5e74\u53ce\u306b\u542b\u3081\u3066\u5224\u5b9a\u3057\u307e\u3059\u304c\u3001\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a\u3067\u306f\u3053\u308c\u3089\u3092\u542b\u307f\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u540c\u3058\u7d66\u4e0e\u984d\u3067\u3082\u6276\u990a\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u300c\u5e74\u53ce\u300d\u306e\u7bc4\u56f2\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5224\u5b9a\u6642\u306f\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u30eb\u30fc\u30eb\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u306b\u3088\u308b\u5931\u696d\u7d66\u4ed8\u3084\u80b2\u5150\u4f11\u696d\u7d66\u4ed8\u91d1\u3001\u5065\u5eb7\u4fdd\u967a\u306b\u3088\u308b\u50b7\u75c5\u624b\u5f53\u91d1\u306a\u3069\u304c\u5e74\u53ce\u306e\u8a08\u7b97\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<li>\u901a\u52e4\u624b\u5f53\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-internallinksmanager029f6b8e52c=\"523\" title=\"\u4ea4\u901a\u8cbb\">\u4ea4\u901a\u8cbb<\/a>\u3092\u542b\u3093\u3067\u5e74\u53ce\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u7a0e\u6cd5\u4e0a\u306e\u6276\u990a<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u96c7\u7528\u4fdd\u967a\u306b\u3088\u308b\u5931\u696d\u7d66\u4ed8\u3084\u80b2\u5150\u4f11\u696d\u7d66\u4ed8\u91d1\u3001\u5065\u5eb7\u4fdd\u967a\u306b\u3088\u308b\u50b7\u75c5\u624b\u5f53\u91d1\u306a\u3069\u306f\u5e74\u53ce\u306e\u8a08\u7b97\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/li>\n<li>\u901a\u52e4\u624b\u5f53\u3084\u4ea4\u901a\u8cbb\u3092\u542b\u307e\u305a\u306b\u5e74\u53ce\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u5185\u3067\u50cd\u304f\u30e1\u30ea\u30c3\u30c8\u306f\uff1f<\/h2>\n<p>\u6276\u990a\u5185\u3067\u50cd\u304f\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u81ea\u5206\u3067\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u306a\u304f\u3066\u3082\u5065\u5eb7\u4fdd\u967a\u3084\u5e74\u91d1\u306e\u4fdd\u969c\u3092\u53d7\u3051\u3089\u308c\u308b\u70b9\u3067\u3059\u3002\u4fdd\u967a\u6599\u5206\u3060\u3051\u624b\u53d6\u308a\u304c\u5897\u3048\u308b\u307b\u304b\u3001\u56fd\u6c11\u5e74\u91d1\u306e\u7b2c3\u53f7\u88ab\u4fdd\u967a\u8005\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u5c06\u6765\u306e\u5e74\u91d1\u53d7\u7d66\u306b\u3082\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002<\/p>\n<h3>\u50cd\u3044\u305f\u3060\u3051\u53ce\u5165\u304c\u5897\u3048\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30e1\u30ea\u30c3\u30c8\u306e1\u3064\u76ee\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u306a\u3044\u5206\u3060\u3051\u53ce\u5165\u304c\u5897\u3048\u308b\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u3068\u81ea\u5206\u81ea\u8eab\u3067\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u7d66\u6599\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u624b\u53d6\u984d\u304c\u6e1b\u308a\u307e\u3059\u304c\u3001\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u308c\u3070\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7d66\u6599\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u63a7\u9664\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u50cd\u3044\u305f\u3060\u3051\u53ce\u5165\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n<h3>\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u306e\u512a\u9047\u3092\u53d7\u3051\u3089\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30e1\u30ea\u30c3\u30c8\u306e2\u3064\u76ee\u306f\u3001\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u512a\u9047\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u5065\u5eb7\u4fdd\u967a\u3067\u306f\u88ab\u6276\u990a\u8005\u306f\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u305b\u305a\u306b\u3001\u5404\u533b\u7642\u6a5f\u95a2\u3067\u4fdd\u967a\u8a3a\u7642\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u56fd\u6c11\u5e74\u91d1\u3067\u306f\u3001\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u7fa9\u52d9\u306e\u306a\u3044\u7b2c3\u53f7\u88ab\u4fdd\u967a\u8005\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u56fd\u6c11\u5e74\u91d1\u7b2c3\u53f7\u88ab\u4fdd\u967a\u8005\u3067\u3042\u308b\u671f\u9593\u306f\u4fdd\u967a\u6599\u7d0d\u4ed8\u6e08\u671f\u9593\u3068\u3055\u308c\u3001\u6e80\u984d\u306e\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u793e\u4f1a\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u306b\u306a\u308b\u624b\u7d9a\u304d\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u88ab\u6276\u990a\u8005\u306e\u8a8d\u5b9a\u624b\u7d9a\u304d\u306f\u3001\u6276\u990a\u8005\u304c\u52e4\u52d9\u3059\u308b\u4f1a\u793e\u3092\u901a\u3058\u3066\u884c\u3044\u307e\u3059\u3002<\/b><\/span>\u4e8b\u5b9f\u304c\u767a\u751f\u3057\u305f\u65e5\u304b\u30895\u65e5\u4ee5\u5185\u306b\u6240\u5b9a\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u624b\u7d9a\u304d\u304c\u9045\u308c\u308b\u3068\u5065\u5eb7\u4fdd\u967a\u304c\u5229\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u6642\u671f\u3082\u9045\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"padding: 20px; margin: 20px 0px; border: 1px solid #333333;\">\n<b>\u63d0\u51fa\u66f8\u985e<\/b><br \/>\n\u30fb\u5065\u5eb7\u4fdd\u967a\u88ab\u6276\u990a\u8005\u7570\u52d5\u5c4a\u30fb\u56fd\u6c11\u5e74\u91d1\u7b2c3\u53f7\u88ab\u4fdd\u967a\u8005\u95a2\u4fc2\u5c4a<br \/>\n<b>\u6dfb\u4ed8\u66f8\u985e<\/b><br \/>\n\u30fb\u88ab\u6276\u990a\u8005\u306e\u6238\u7c4d\u8b04\u672c\uff08\u6284\u672c\uff09\u304b\u4f4f\u6c11\u7968\u306e\u5199\u3057<br \/>\n\u30fb\u53ce\u5165\u3092\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\uff08\u9000\u8077\u8a3c\u660e\u66f8\u3084\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u96e2\u8077\u7968\u306e\u5199\u3057\u306a\u3069\uff09<br \/>\n<b>\u63d0\u51fa\u65b9\u6cd5<\/b><br \/>\n\u30fb\u96fb\u5b50\u7533\u8acb\u30fb\u90f5\u9001\u30fb\u7a93\u53e3\u6301\u53c2\u306e\u3044\u305a\u308c\u304b<br \/>\n<b>\u63d0\u51fa\u5148<\/b><br \/>\n\u30fb\u90f5\u9001\u3059\u308b\u5834\u5408\u306f\u4e8b\u52d9\u30bb\u30f3\u30bf\u30fc<br \/>\n\u30fb\u7a93\u53e3\u306b\u6301\u53c2\u3059\u308b\u5834\u5408\u306f\u4e8b\u696d\u6240\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u5e74\u91d1\u4e8b\u52d9\u6240<br \/>\n<b>\u63d0\u51fa\u671f\u9650<\/b><br \/>\n\u30fb\u4e8b\u5b9f\u304c\u3042\u3063\u305f\u65e5\u304b\u30895\u65e5\u4ee5\u5185\n<\/div>\n<h2>\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u3068\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p>\u5e74\u53ce\u304c\u4e00\u5b9a\u57fa\u6e96\u3092\u8d85\u3048\u308b\u3068\u6276\u990a\u304b\u3089\u5916\u308c\u3001\u81ea\u5206\u81ea\u8eab\u3067\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u7d66\u4e0e\u306e\u7d0412\u301c15\uff05\u76f8\u5f53\u306e\u4fdd\u967a\u6599\u304c\u63a7\u9664\u3055\u308c\u308b\u305f\u3081\u624b\u53d6\u308a\u306f\u6e1b\u308a\u3001\u4f1a\u793e\u306e\u6276\u990a\u624b\u5f53\u304c\u652f\u7d66\u3055\u308c\u306a\u304f\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3044\u304f\u3089\u652f\u6255\u3046\uff1f<\/h3>\n<p><span style=\"background-color: 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title=\"\u7d66\u6599\u624b\u5f53\">\u7d66\u6599\u624b\u5f53<\/a>\u306e\u4e00\u3064\u3067\u3001\u652f\u7d66\u6761\u4ef6\u3082\u81ea\u7531\u306b\u6c7a\u3081\u3089\u308c\u307e\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u5bb6\u65cf\u306b\u5bfe\u3057\u3066\u6276\u990a\u624b\u5f53\u3092\u652f\u7d66\u3059\u308b\u4f1a\u793e\u3067\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u3068\u6276\u990a\u624b\u5f53\u3082\u3082\u3089\u3048\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u53ce\u3068\u6276\u990a\u306e\u95a2\u4fc2\u3092\u793a\u3059\u300c\u25cb\u25cb\u5186\u306e\u58c1\u300d\u306b\u6ce8\u610f\u3057\u3088\u3046<\/h2>\n<p><span style=\"background-color: 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