{"id":59804,"date":"2023-04-14T19:32:20","date_gmt":"2023-04-14T10:32:20","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=59804"},"modified":"2026-04-16T11:01:00","modified_gmt":"2026-04-16T02:01:00","slug":"%e5%b9%b4%e9%87%91%e3%81%8b%e3%82%89%e4%bd%8f%e6%b0%91%e7%a8%8e%e3%81%af%e5%bc%95%e3%81%8b%e3%82%8c%e3%82%8b%ef%bc%9f%e8%aa%b2%e7%a8%8e%e3%83%bb%e9%9d%9e%e8%aa%b2%e7%a8%8e%e3%81%ae%e6%9d%a1%e4%bb%b6","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/59804\/","title":{"rendered":"\u5e74\u91d1\u304b\u3089\u4f4f\u6c11\u7a0e\u306f\u5f15\u304b\u308c\u308b\uff1f\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e\u306e\u6761\u4ef6\u3084\u91d1\u984d\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u5e74\u91d1\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306f\u5f15\u304b\u308c\u308b\uff1f<\/div>\n<p><strong>\u5e74\u91d1\u306e\u4f4f\u6c11\u7a0e\u306f\u3001\u8001\u9f62\u5e74\u91d1\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3001\u907a\u65cf\u5e74\u91d1\u30fb\u969c\u5bb3\u5e74\u91d1\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u3067\u3059\u3002<\/strong><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>65\u6b73\u4ee5\u4e0a\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3107\/\" data-internallinksmanager029f6b8e52c=\"547\" title=\"\u7279\u5225\u5fb4\u53ce\">\u7279\u5225\u5fb4\u53ce<\/a>\u5bfe\u8c61<\/li>\n<li>\u5e74\u91d118\u4e07\u5186\u4ee5\u4e0a\u304c\u76ee\u5b89<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3107\/\" data-internallinksmanager029f6b8e52c=\"556\" title=\"\u666e\u901a\u5fb4\u53ce\">\u666e\u901a\u5fb4\u53ce<\/a>\u306f\u9078\u3079\u306a\u3044<\/li>\n<\/ul>\n<p>4\u67081\u65e5\u6642\u70b9\u306765\u6b73\u4ee5\u4e0a\u304b\u3064\u8001\u9f62\u5e74\u91d1\u984d\u304c18\u4e07\u5186\u4ee5\u4e0a\u306a\u3069\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068\u3001\u539f\u5247\u3068\u3057\u3066\u5e74\u91d1\u304b\u3089\u7279\u5225\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n    <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\/47932\/?provider=pa_basic&provider_info=cv.59804.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>2009\u5e7410\u6708\u304b\u3089\u3001\u516c\u7684\u5e74\u91d1\u304b\u3089\u4f4f\u6c11\u7a0e\u304c\u5f15\u304b\u308c\u308b\u7279\u5225\u5fb4\u53ce\u304c\u884c\u308f\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<span style=\"background-color: #ffff99;\"><b>\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u306f\u30014\u67081\u65e5\u6642\u70b9\u306765\u6b73\u4ee5\u4e0a\u306e\u516c\u7684<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2533\/\" data-internallinksmanager029f6b8e52c=\"550\" title=\"\u5e74\u91d1\u53d7\u7d66\u8005\">\u5e74\u91d1\u53d7\u7d66\u8005<\/a>\u306e\u3046\u3061\u3001\u4f4f\u6c11\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u4eba\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7279\u5225\u5fb4\u53ce\u5bfe\u8c61\u5e74\u91d1\u984d\u3084\u7279\u5225\u5fb4\u53ce\u3055\u308c\u308b\u4f4f\u6c11\u7a0e\u984d\u306f\u3001\u6bce\u5e746\u6708\u306b\u5e02\u533a\u753a\u6751\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u7a0e\u984d\u6c7a\u5b9a\u30fb\u7d0d\u7a0e\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3001\u901a\u77e5\u3055\u308c\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\/5987\/?provider=pa_basic&provider_info=cv.59804.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\/02\/pension_resident-tax.jpg\" 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>\u5e74\u91d1\u53d7\u7d66\u8005\u306e\u4f4f\u6c11\u7a0e \u7c21\u5358\u307e\u3068\u3081<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u5e74\u91d1 \u4f4f\u6c11\u7a0e\u300d\u300c\u5e74\u91d1\u53d7\u7d66\u8005\u306e\u4f4f\u6c11\u7a0e\u306f\u3044\u304f\u3089\u300d\u306a\u3069\u3067\u304a\u8abf\u3079\u306e\u65b9\u5411\u3051\u306b\u3010\u5e74\u91d1\u53d7\u7d66\u8005\u306e\u4f4f\u6c11\u7a0e \u7c21\u5358\u307e\u3068\u3081\uff08\u8981\u70b9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\uff09\u3011\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\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>\u5e74\u91d1\u304b\u3089\u4f4f\u6c11\u7a0e\u306f\u5f15\u304b\u308c\u308b\uff1f<\/h2>\n<p>\u4f1a\u793e\u54e1\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u306b\u306f\u3001\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u3067\u306f\u3001\u9ad8\u9f62\u8005\u304c\u53d7\u3051\u53d6\u308b\u8001\u9f62\u5e74\u91d1\u3084\u3001\u969c\u304c\u3044\u8005\u30fb\u907a\u65cf\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u969c\u5bb3\u5e74\u91d1\u30fb\u907a\u65cf\u5e74\u91d1\u306b\u7a0e\u91d1\u306f\u304b\u304b\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3000\u3053\u3053\u3067\u306f\u3001\u300c\u5e74\u91d1\u304b\u3089\u4f4f\u6c11\u7a0e\u304c\u5f15\u304b\u308c\u308b\u304b\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u539a\u751f\u5e74\u91d1\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306a\u3069\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"334\" title=\"\u539a\u751f\u5e74\u91d1\">\u539a\u751f\u5e74\u91d1<\/a>\u306e\u52a0\u5165\u671f\u9593\u304c\u3042\u308b\u4eba\u306b\u306f\u8001\u9f62\u539a\u751f\u5e74\u91d1\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/b><\/span>\u8001\u9f62\u539a\u751f\u5e74\u91d1\u306f\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u3068\u5408\u308f\u305b\u3066\u4e00\u5b9a\u984d\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u4f4f\u6c11\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u56fd\u6c11\u5e74\u91d1\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u6c11\u5e74\u91d1\u304b\u3089\u9ad8\u9f62\u8005\u306b\u652f\u6255\u308f\u308c\u308b\u5e74\u91d1\u3092\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u3068\u3044\u3044\u307e\u3059\u3002<\/b><\/span>\u4e00\u5b9a\u306e\u4fdd\u967a\u6599\u7d0d\u4ed8\u6e08\u671f\u9593\u306b\u300165\u6b73\u4ee5\u4e0a\u306e\u9ad8\u9f62\u8005\u306b\u652f\u6255\u308f\u308c\u308b\u5e74\u91d1\u3067\u3059\u3002\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u3082\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u8001\u9f62\u539a\u751f\u5e74\u91d1\u3068\u5408\u308f\u305b\u3066\u4e00\u5b9a\u984d\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u4f4f\u6c11\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h3>\u907a\u65cf\u5e74\u91d1\u30fb\u969c\u5bb3\u5e74\u91d1\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u907a\u65cf\u5e74\u91d1\u306f\u751f\u8a08\u7dad\u6301\u8005\u3092\u5931\u3063\u305f\u4e00\u5b9a\u306e\u907a\u65cf\u3092\u5bfe\u8c61\u306b\u652f\u6255\u308f\u308c\u308b\u5e74\u91d1\u3067\u3001\u56fd\u6c11\u5e74\u91d1\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u907a\u65cf\u57fa\u790e\u5e74\u91d1\u3068\u3001\u539a\u751f\u5e74\u91d1\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u907a\u65cf\u539a\u751f\u5e74\u91d1\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u969c\u5bb3\u5e74\u91d1\u306f\u4e00\u5b9a\u306e\u969c\u5bb3\u3092\u6301\u3064\u8005\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u5e74\u91d1\u3067\u3001\u56fd\u6c11\u5e74\u91d1\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u969c\u5bb3\u57fa\u790e\u5e74\u91d1\u3068\u3001\u539a\u751f\u5e74\u91d1\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u969c\u5bb3\u539a\u751f\u5e74\u91d1\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u907a\u65cf\u5e74\u91d1\uff08\u907a\u65cf\u57fa\u790e\u5e74\u91d1\u3068\u907a\u65cf\u539a\u751f\u5e74\u91d1\uff09\u3068\u969c\u5bb3\u5e74\u91d1\uff08\u969c\u5bb3\u57fa\u790e\u5e74\u91d1\u3068\u969c\u5bb3\u539a\u751f\u5e74\u91d1\uff09\u306b\u4f4f\u6c11\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u91d1\u984d\u306b\u95a2\u4fc2\u306a\u304f\u3001\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u91d1\u304b\u3089\u4f4f\u6c11\u7a0e\u304c\u5f15\u304b\u308c\u308b\u6761\u4ef6<\/h2>\n<p>\u5e74\u91d1\u304b\u3089\u4f4f\u6c11\u7a0e\u304c\u5f15\u304b\u308c\u308b\u3053\u3068\u3092\u3001\u7279\u5225\u5fb4\u53ce\u3068\u3044\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u5e74\u91d1\u304b\u3089\u4f4f\u6c11\u7a0e\u304c\u7279\u5225\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u305d\u306e\u5e74\u306e4\u67081\u65e5\u6642\u70b9\u306765\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/strong><\/li>\n<li><strong>\u5e74\u91d1\u984d\u304c18\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/strong><\/li>\n<\/ul>\n<p>\u305f\u3060\u3057\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u7279\u5225\u5fb4\u53ce\u306f\u884c\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li><strong>\u305d\u306e\u5e74\u306e1\u67082\u65e5\u4ee5\u964d\u3001\u4ed6\u306e\u5e02\u753a\u6751\u306b\u8ee2\u51fa\u3057\u305f\u5834\u5408<\/strong><\/li>\n<li><strong>\u5e74\u5ea6\u306e\u9014\u4e2d\u3067<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1932\/\" data-internallinksmanager029f6b8e52c=\"513\" title=\"\u4ecb\u8b77\u4fdd\u967a\u6599\">\u4ecb\u8b77\u4fdd\u967a\u6599<\/a>\u984d\u3084\u7a0e\u984d\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408<\/strong><\/li>\n<li><strong>\u305d\u306e\u5e74\u306e4\u67081\u65e5\u6642\u70b9\u3067\u5e74\u91d1\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408<\/strong><\/li>\n<li><strong>\u7279\u5225\u5fb4\u53ce\u984d\u304c\u5e74\u91d1\u652f\u7d66\u984d\u3092\u8d85\u3048\u308b\u5834\u5408<\/strong><\/li>\n<\/ul>\n<h2>\u5e74\u91d1\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u652f\u6255\u3046\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>2009\u5e7410\u6708\u652f\u7d66\u5206\u304b\u3089\u3001\u5e74\u91d1\u304b\u3089\u4f4f\u6c11\u7a0e\u304c\u5f15\u304b\u308c\u308b\u7279\u5225\u5fb4\u53ce\u304c\u884c\u308f\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/b><\/span>\u5e74\u91d1\u53d7\u7d66\u8005\u306e\u7d0d\u7a0e\u306e\u624b\u9593\u3092\u7701\u304f\u3068\u3068\u3082\u306b\u3001\u5e02\u753a\u6751\u306b\u304a\u3051\u308b\u4e8b\u52d9\u306e\u52b9\u7387\u5316\u3092\u56f3\u308b\u305f\u3081\u306b\u5c0e\u5165\u3055\u308c\u305f\u5236\u5ea6\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u306e\u652f\u6255\u65b9\u6cd5\u3084\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7279\u5225\u5fb4\u53ce\u3067\u652f\u6255\u3046<\/h3>\n<p>\u4f4f\u6c11\u7a0e\u306e\u652f\u6255\u65b9\u6cd5\u306b\u306f\u5e74\u91d1\u304b\u3089\u306e\u7279\u5225\u5fb4\u53ce\u306e\u4ed6\u306b\u3001\u5e02\u5f79\u6240\u3084\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u3067\u7d0d\u4ed8\u66f8\u306b\u3088\u3063\u3066\u7d0d\u3081\u308b\u666e\u901a\u5fb4\u53ce\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001<span style=\"background-color: #ffff99;\"><b>\u5e74\u91d1\u304b\u3089\u306e\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u306f\u5730\u65b9\u7a0e\u6cd5\u7b2c321\u67617\u306e2\u306b\u57fa\u3065\u304f\u5236\u5ea6\u3067\u3001\u500b\u4eba\u304c\u5fb4\u53ce\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span>\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u4f4f\u6c11\u7a0e\u306f\u5e74\u91d1\u304b\u3089\u7279\u5225\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u666e\u901a\u5fb4\u53ce\u306e\u652f\u6255\u3044\u3067\u4e8c\u91cd\u8ab2\u7a0e\u306b\u306a\u3089\u306a\u3044\uff1f<\/h3>\n<p>\u5e74\u91d1\u304b\u3089\u7279\u5225\u5fb4\u53ce\u3055\u308c\u308b\u4f4f\u6c11\u7a0e\u306f\u3001\u652f\u6255\u308f\u308c\u308b\u5e74\u91d1\u306b\u304b\u304b\u308b\u5206\u306e\u307f\u3067\u3059\u3002\u4ed6\u306b\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u305d\u306e\u6240\u5f97\u304b\u3089\u5f15\u304b\u308c\u305f\u308a\u3001\u666e\u901a\u5fb4\u53ce\u3067\u7d0d\u3081\u305f\u308a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u666e\u901a\u5fb4\u53ce\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u3067\u3082\u3001\u5e74\u91d1\u304b\u3089\u306e\u7279\u5225\u5fb4\u53ce\u306b\u3088\u308b\u4e8c\u91cd\u8ab2\u7a0e\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u5e74\u91d1\u304b\u3089\u306e\u63a7\u9664\u984d\u4e00\u89a7<\/h2>\n<p>\u5e74\u91d1\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u306f\u3001\u53d7\u53d6\u5e74\u91d1\u984d\u304b\u3089\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u306f\u5e74\u9f62\u3068\u5e74\u91d1\u984d\u3001\u5e74\u91d1\u4ee5\u5916\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u30fb\u5e74\u91d1\u4ee5\u5916\u306e\u6240\u5f97\u304c\u306a\u3044\u304b\u30011,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9f62<\/th>\n<th>\u5e74\u91d1\u984d<\/th>\n<th>\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"5\">65\u6b73\u672a\u6e80<\/td>\n<td>130\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>60\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>130\u4e07\u5186\u8d85410\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d725\uff05\uff0b27.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>410\u4e07\u5186\u8d85770\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d715\uff05\uff0b68.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>770\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d75\uff05\uff0b145.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u8d85<\/td>\n<td>195.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\">65\u6b73\u4ee5\u4e0a<\/td>\n<td>330\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>110\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>330\u4e07\u5186\u8d85410\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d725\uff05\uff0b27.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>410\u4e07\u5186\u8d85770\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d715\uff05\uff0b68.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>770\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d75\uff05\uff0b145.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u8d85<\/td>\n<td>195.5\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u30fb\u5e74\u91d1\u4ee5\u5916\u306e\u6240\u5f97\u304c1000\u4e07\u5186\u8d852,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9f62<\/th>\n<th>\u5e74\u91d1\u984d<\/th>\n<th>\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"5\">65\u6b73\u672a\u6e80<\/td>\n<td>130\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>50\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>130\u4e07\u5186\u8d85410\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d725\uff05\uff0b17.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>410\u4e07\u5186\u8d85770\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d715\uff05\uff0b58.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>770\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d75\uff05\uff0b135.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u8d85<\/td>\n<td>185.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\">65\u6b73\u4ee5\u4e0a<\/td>\n<td>330\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>100\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>330\u4e07\u5186\u8d85410\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d725\uff05\uff0b17.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>410\u4e07\u5186\u8d85770\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d715\uff05\uff0b58.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>770\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d75\uff05\uff0b135.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u8d85<\/td>\n<td>185.5\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u30fb\u5e74\u91d1\u4ee5\u5916\u306e\u6240\u5f97\u304c2,000\u4e07\u5186\u8d85\u306e\u5834\u5408<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9f62<\/th>\n<th>\u5e74\u91d1\u984d<\/th>\n<th>\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"5\">65\u6b73\u672a\u6e80<\/td>\n<td>130\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>40\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>130\u4e07\u5186\u8d85410\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d725\uff05\uff0b7.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>410\u4e07\u5186\u8d85770\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d715\uff05\uff0b48.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>770\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d75\uff05\uff0b125.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u8d85<\/td>\n<td>175.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\">65\u6b73\u4ee5\u4e0a<\/td>\n<td>330\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>90\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>330\u4e07\u5186\u8d85410\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d725\uff05\uff0b7.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>410\u4e07\u5186\u8d85770\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d715\uff05\uff0b48.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>770\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>\u5e74\u91d1\u984d\u00d75\uff05\uff0b125.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u8d85<\/td>\n<td>175.5\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>2009\u5e7410\u6708\u306b\u59cb\u307e\u3063\u305f\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3088\u3046<\/h2>\n<p>2009\u5e7410\u6708\u306b\u3001\u5e74\u91d1\u304b\u3089\u4f4f\u6c11\u7a0e\u304c\u5f15\u304b\u308c\u308b\u7279\u5225\u5fb4\u53ce\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u5e74\u306e4\u67081\u65e5\u6642\u70b9\u306765\u6b73\u4ee5\u4e0a\u300118\u4e07\u5186\u4ee5\u4e0a\u306e\u8001\u9f62\u5e74\u91d1\u53d7\u7d66\u8005\u304c\u5bfe\u8c61\u3067\u3059\u3002\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u7279\u5225\u5fb4\u53ce\u304c\u884c\u308f\u308c\u3001\u666e\u901a\u5fb4\u53ce\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u8001\u9f62\u5e74\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u3001\u53d7\u3051\u53d6\u308b\u5e74\u91d1\u984d\u304b\u3089\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u3082\u3068\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u5e74\u91d1\u3084\u7a0e\u91d1\u306b\u5bfe\u3059\u308b\u7406\u89e3\u3092\u6df1\u3081\u308b\u305f\u3081\u306b\u3001\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u306e\u4ed5\u7d44\u307f\u3084\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n 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