{"id":59706,"date":"2023-04-14T19:38:48","date_gmt":"2023-04-14T10:38:48","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=59706"},"modified":"2025-10-31T12:28:01","modified_gmt":"2025-10-31T03:28:01","slug":"%e6%ba%90%e6%b3%89%e6%8e%a7%e9%99%a4%e5%af%be%e8%b1%a1%e9%85%8d%e5%81%b6%e8%80%85%e3%81%a8%e3%81%af%ef%bc%9f%e3%82%8f%e3%81%8b%e3%82%8a%e3%82%84%e3%81%99%e3%81%8f%e8%a7%a3%e8%aa%ac%ef%bc%88%e4%ba%8b","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/59706\/","title":{"rendered":"\u3010\u8a18\u8f09\u4f8b\u4ed8\u3011\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306f\uff1f\u308f\u304b\u308a\u3084\u3059\u304f\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\/47992\/?provider=pa_basic&provider_info=cv.59706.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>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u8005\u672c\u4eba\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>\u304c900\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c95\u4e07\u5186\u4ee5\u4e0b\u306e\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u591a\u304f\u306e\u5834\u5408\u3001<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>\u3084<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\u9069\u7528\u5bfe\u8c61\u306b\u306a\u308a\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u7a0e\u3092\u5c11\u306a\u304f\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3067<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\u7533\u544a\u66f8\u306e\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u6b04\u306b\u6c0f\u540d\u306a\u3069\u3092\u8a18\u5165\u3057\u3001\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\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\/9933\/?provider=pa_basic&provider_info=cv.59706.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\/09\/minibook_52511.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>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u5224\u5b9a\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\uff06\u8a18\u8f09\u4f8b<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306f\u300d\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306f \u308f\u304b\u308a\u3084\u3059\u304f\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\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306f\uff1f<\/h2>\n<p><strong>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/strong>\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u8005\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u7d0d\u7a0e\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c95\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u308b\u3001\u307e\u305f\u306f\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/li>\n<\/ol>\n<\/div>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3084\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u91d1\u984d\u304c95\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u7d0d\u7a0e\u8005\u3068\u914d\u5076\u8005\u306e\u6240\u5f97\u304c\u7d66\u4e0e\u306b\u3088\u308b\u3082\u306e\u306e\u307f\u3067\u3042\u308b\u5834\u5408\u306f\u3001<b>\u7d0d\u7a0e\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u304c1,095\u4e07\u5186\u4ee5\u4e0b\u3001\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u304c160\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u8981\u4ef6<\/b>\u3092\u6e80\u305f\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u914d\u5076\u8005\u304c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9<\/b><\/p>\n<p>\u4f8b1\uff09\u7d0d\u7a0e\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u304c1,000\u4e07\u5186\u3001\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u304c160\u4e07\u5186\u306e\u5834\u5408<\/p>\n<p><b>\u914d\u5076\u8005\u304c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3057\u306a\u3044\u30b1\u30fc\u30b9<\/b><\/p>\n<p>\u4f8b1\uff09\u7d0d\u7a0e\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u304c1,000\u4e07\u5186\u3001\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u304c180\u4e07\u5186\u306e\u5834\u5408<\/p>\n<p>\u4f8b2\uff09\u7d0d\u7a0e\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u304c1,200\u4e07\u5186\u3001\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u304c160\u4e07\u5186\u306e\u5834\u5408<\/p>\n<h2>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3068\u306e\u9055\u3044<\/h2>\n<p>\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u3067\u3001\u4ee5\u4e0b\u306e4\u3064\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u4eba\u304c<strong>\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005<\/strong>\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u6c11\u6cd5\u306e\u898f\u5b9a\u306b\u304a\u3051\u308b\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u7d0d\u7a0e\u8005\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u4ee5\u4e0b\uff08\u4ee4\u548c7\u5e7412\u6708\u4ee5\u964d\uff09\u3067\u3042\u308b\u3053\u3068<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u305d\u306e\u5e74\u306b\u4e00\u5ea6\u3082\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306a\u3044\u3053\u3068<\/li>\n<\/ol>\n<\/div>\n<p>\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306b\u306f\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u91d1\u984d\u306b\u3064\u3044\u3066\u306e\u8981\u4ef6\u306f\u306a\u304f\u3001<span style=\"background-color: #ffff99;\"><b>\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u3092\u8d85\u3048\u308b\u304b\u5426\u304b\u3067\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u304c\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u914d\u5076\u8005\u306e\u6240\u5f97\u304c\u7d66\u4e0e\u306b\u3088\u308b\u3082\u306e\u306e\u307f\u3067\u3042\u308b\u5834\u5408\u3001<b>\u7d66\u4e0e\u53ce\u5165\u304c123\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u8981\u4ef6<\/b>\u3092\u6e80\u305f\u3057\u307e\u3059\u3002<\/p>\n<h2>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\uff1f<\/h2>\n<p>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3059\u308b\u3068\u3001\u3069\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u7d0d\u7a0e\u8005\u306e\u914d\u5076\u8005\u304c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3067\u3042\u308b\u5834\u5408\u306e\u3001\u5e74\u672b\u8abf\u6574\u3067\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3084\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c\u6c17\u3092\u4ed8\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6e90\u6cc9\u63a7\u9664\u914d\u5076\u8005\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u7a0e\u652f\u6255\u984d\u3092\u5c11\u306a\u304f\u3067\u304d\u308b\u3053\u3068\u304c\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u914d\u5076\u8005\u304c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u6276\u990a\u89aa\u65cf\u306b1\u4eba\u3092\u52a0\u7b97\u3067\u304d\u308b\u305f\u3081\u3001\u6276\u990a\u63a7\u9664\u91d1\u984d\u304c\u5897\u3048\u308b\u3053\u3068\u3067\u6240\u5f97\u7a0e\u3092\u5c11\u306a\u304f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u591a\u304f\u306e\u5834\u5408\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3082\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><b>\u30fb\u914d\u5076\u8005\u63a7\u9664\u306e\u984d<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\" rowspan=\"2\"><\/th>\n<th colspan=\"3\">\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<th>900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>900\u4e07\u5186\u8d85<br \/>\n950\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>950\u4e07\u5186\u8d85<br \/>\n1,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\" rowspan=\"2\">\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/td>\n<td style=\"text-align: left;\">\u4e00\u822c\u306e\u5834\u5408<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">26\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">13\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u8005\u306e\u5834\u5408<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">32\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">16\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u984d<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\" rowspan=\"2\"><\/th>\n<th colspan=\"3\">\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<th>900\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>900\u4e07\u5186\u8d85<br \/>\n950\u4e07\u5186\u4ee5\u4e0b<\/th>\n<th>950\u4e07\u5186\u8d85<br \/>\n1,000\u4e07\u5186\u4ee5\u4e0b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\" rowspan=\"9\">\u914d\u5076\u8005\u306e\u6240\u5f97\u91d1\u984d<\/td>\n<td style=\"text-align: left;\">48\u4e07\u5186\u8d85<br \/>\n95\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">38\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">26\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">13\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">95\u4e07\u5186\u8d85<br \/>\n100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">36\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">24\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">12\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100\u4e07\u5186\u8d85<br \/>\n105\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">31\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">21\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">11\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">105\u4e07\u5186\u8d85<br \/>\n110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">26\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">18\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">9\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">110\u4e07\u5186\u8d85<br \/>\n115\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">21\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">14\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">7\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">115\u4e07\u5186\u8d85<br \/>\n120\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">16\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">11\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">120\u4e07\u5186\u8d85<br \/>\n125\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">11\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">8\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">4\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">125\u4e07\u5186\u8d85<br \/>\n130\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">6\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">4\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">2\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">130\u4e07\u5186\u8d85<br \/>\n133\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">3\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">2\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">1\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u6e90\u6cc9\u63a7\u9664\u914d\u5076\u8005\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u50cd\u304d\u65b9\u304c\u5236\u9650\u3055\u308c\u308b\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u3067\u3059\u304c\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u63a7\u9664\u91d1\u984d\u304c\u6e1b\u308a\u3001\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u308b\u3068\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u6240\u5f97\u3092\u6291\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u50cd\u304d\u65b9\u304c\u5236\u9650\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u3067\u306e\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u6b04\u306e\u66f8\u304d\u65b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u306f\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u8a18\u5165\u6b04\u306b\u6307\u793a\u3055\u308c\u3066\u3044\u308b\u5185\u5bb9\u3092\u8a18\u5165\u3057\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8a18\u5165\u304c\u6c42\u3081\u3089\u308c\u308b\u306e\u306f<b>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u6c0f\u540d\u3001\u30d5\u30ea\u30ac\u30ca\u3001\u500b\u4eba\u756a\u53f7\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56517\/\" data-internallinksmanager029f6b8e52c=\"510\" title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/a>\uff09\u3001\u751f\u5e74\u6708\u65e5\u3001\u6240\u5f97\u306e\u898b\u7a4d\u984d\u3001\u4f4f\u6240<\/b>\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-1-1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-1-1.png\" alt=\"\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005_\u226a\u8a18\u8f09\u4f8b\u226b\u4ee4\u548c8\u5e742025\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\" width=\"567\" height=\"421\" class=\"aligncenter size-full wp-image-99259\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-1-1.png 567w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2025\/10\/001-1-1-300x223.png 300w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener\" target=\"_blank\">A2-1 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/309.pdf\" rel=\"noopener\" target=\"_blank\">\u226a\u8a18\u8f09\u4f8b\u226b\u4ee4\u548c8\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<h2>\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3001\u5e74\u672b\u8abf\u6574\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u307e\u3057\u3087\u3046<\/h2>\n<p><span style=\"background-color: 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