{"id":60397,"date":"2023-05-12T11:27:57","date_gmt":"2023-05-12T02:27:57","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=60397"},"modified":"2025-12-08T17:39:23","modified_gmt":"2025-12-08T08:39:23","slug":"%e9%80%80%e8%81%b7%e9%87%91%e3%81%ab%e3%81%8b%e3%81%8b%e3%82%8b%e7%a8%8e%e9%87%91%e3%81%a8%e3%81%af%ef%bc%9f%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%81%aa%e3%81%a9%e3%82%92%e3%82%8f%e3%81%8b%e3%82%8a","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/60397\/","title":{"rendered":"\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3068\u3001\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u3067\u3059\u3002\u52e4\u7d9a\u5e74\u6570\u306a\u3069\u306b\u3088\u3063\u3066\u3001\u3069\u306e\u7a0b\u5ea6\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308b\u306e\u304b\u6c17\u306b\u306a\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u9000\u8077\u91d1\u3067\u767a\u751f\u3059\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u8a08\u7b97\u30b7\u30e5\u30df\u30ec\u30fc\u30b7\u30e7\u30f3\u3082\u884c\u3046\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\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\/9139\/?provider=pa_basic&provider_info=cv.60397.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\/07\/minibook_retirement_benefit_tax_calculation_manual.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>\u9000\u8077\u91d1\u306e\u7a0e\u91d1 \u8a08\u7b97\u30de\u30cb\u30e5\u30a2\u30eb<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u9000\u8077\u91d1 \u7a0e\u91d1\u300d\u300c\u9000\u8077\u91d1\u306f\u5e74\u53ce\u306b\u5165\u308b\u306e\u304b\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><\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u3053\u306e\u8a18\u4e8b\u3067\u4eba\u6c17\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff08\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff09\n<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/3368\/?provider=pa_basic&amp;provider_info=cv.60397.part.template\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u91d1\u898f\u5b9a\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8<\/a><\/li>\n<\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u91d1\u306b\u306f\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u304c\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u305d\u308c\u305e\u308c\u306e\u7a0e\u91d1\u306e\u6982\u8981\u3084\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e<\/h3>\n<p>\u6240\u5f97\u7a0e\u3068\u306f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u65b9\u6cd5\u306b\u306f\u307b\u304b\u306e\u6240\u5f97\u3068\u306f\u5207\u308a\u96e2\u3057\u3066\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1157\/\" data-internallinksmanager029f6b8e52c=\"409\" title=\"\u5206\u96e2\u8ab2\u7a0e\">\u5206\u96e2\u8ab2\u7a0e<\/a>\u300d\u3001\u6240\u5f97\u306e\u7a2e\u985e\u306b\u3088\u308a\u5408\u7b97\u3057\u3066\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1157\/\" data-internallinksmanager029f6b8e52c=\"357\" title=\"\u7dcf\u5408\u8ab2\u7a0e\">\u7dcf\u5408\u8ab2\u7a0e<\/a>\u300d\u304c\u3042\u308a\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u91d1\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3095\/\" data-internallinksmanager029f6b8e52c=\"542\" title=\"\u9000\u8077\u6240\u5f97\">\u9000\u8077\u6240\u5f97<\/a>\u306b\u5206\u985e\u3055\u308c\u3001\u5206\u96e2\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u9000\u8077\u91d1\u306f\u4e00\u5b9a\u306e\u63a7\u9664\u984d\u304c\u3042\u308a\u3001\u305d\u306e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u91d1\u984d\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002\u63a7\u9664\u984d\u306f<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u306b\u57fa\u3065\u304d\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u57fa\u672c\u7684\u306b\u52e4\u7d9a\u5e74\u6570\u304c\u9577\u304f\u306a\u308b\u307b\u3069\u63a7\u9664\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u3088\u3046\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/02_3.htm\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u91d1\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/h3>\n<p>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3068\u306f\u6771\u65e5\u672c\u5927\u9707\u707d\u304c\u767a\u751f\u3057\u305f2011\u5e74\u306b\u5236\u5b9a\u3055\u308c\u305f\u3001\u88ab\u707d\u5730\u306e\u5fa9\u8208\u652f\u63f4\u3092\u76ee\u7684\u3068\u3057\u305f\u7a0e\u91d1\u3067\u3059\u300c\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u300d\u304c\u6210\u7acb\u3057\u3066\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002<span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u91d1\u306b\u306f\u6240\u5f97\u7a0e\u984d\u306b\u5bfe\u3057\u30662.1%\u304c\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/02_3.htm\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u91d1\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4f4f\u6c11\u7a0e<\/h3>\n<p>\u4f4f\u6c11\u7a0e\u306f\u5730\u65b9\u7a0e\u306e\u4e00\u3064\u3068\u3057\u3066\u90fd\u9053\u5e9c\u770c\u3068\u5e02\u533a\u753a\u6751\u304c\u8ab2\u3059\u7a0e\u91d1\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u5e02\u533a\u753a\u6751\u6c11\u7a0e\u3068\u9053\u5e9c\u770c\u6c11\u7a0e\u3092\u307e\u3068\u3081\u3066\u4f4f\u6c11\u7a0e\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u306f\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u5747\u7b49\u306e\u984d\u3092\u8ca0\u62c5\u3059\u308b\u300c\u5747\u7b49\u5272\u300d\u3001\u524d\u5e74\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u306b\u5fdc\u3058\u3066\u7a0e\u984d\u304c\u6c7a\u307e\u308b\u300c\u6240\u5f97\u5272\u300d\u306b\u5206\u985e\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001<span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u91d1\u306b\u767a\u751f\u3059\u308b\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u306f\u6240\u5f97\u7a0e\u3068\u540c\u69d8\u306b\u5206\u96e2\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u3001\u6240\u5f97\u306e\u751f\u3058\u305f\u5e74\u306b\u307b\u304b\u306e\u6240\u5f97\u3068\u533a\u5225\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3067\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u7a0e\u7387\u306f\u4e00\u5f8b10\uff05\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/02_3.htm\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u91d1\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u53d7\u3051\u53d6\u308b\u65b9\u6cd5\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u9000\u8077\u91d1\u306f\u4e00\u822c\u7684\u306b\u4e00\u6642\u91d1\u3068\u5e74\u91d1\u5f62\u5f0f\u3068\u3044\u30462\u3064\u306e\u53d7\u3051\u53d6\u308a\u65b9\u6cd5\u304c\u3042\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4e00\u6642\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u91d1\u3092\u4e00\u6642\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u5834\u5408\u306b\u306f\u3001\u9000\u8077\u6240\u5f97\u3068\u3057\u3066\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span>\u7a0e\u91d1\u306f\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4>\u6240\u5f97\u7a0e<\/h4>\n<p>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u6240\u5f97\u7a0e=\u9000\u8077\u6240\u5f97\u91d1\u984d\u00d7\u6240\u5f97\u7a0e\u7387<\/strong><\/div>\n<p>\u9000\u8077\u6240\u5f97\u3068\u6240\u5f97\u7a0e\u7387\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u307e\u305a\u3001\u9000\u8077\u6240\u5f97\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u9000\u8077\u6240\u5f97\u91d1\u984d=\uff08\u9000\u8077\u91d1-\u9000\u8077<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u984d\uff09\u00d71\/2<\/strong><\/div>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u91d1\u306b\u306f\u9577\u671f\u306e\u52b4\u50cd\u306b\u5bfe\u3059\u308b\u5831\u511f\u306e\u610f\u5473\u5408\u3044\u3082\u3042\u308b\u305f\u3081\u3001\u7a0e\u91d1\u306e\u7b97\u51fa\u3067\u306f\u9000\u8077\u6240\u5f97\u63a7\u9664\u30841\/2\u8ab2\u7a0e\u306a\u3069\u512a\u9047\u304c\u884c\u308f\u308c\u308b\u306e\u3067\u3059\u3002<\/b><\/span>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306b\u3064\u3044\u3066\u306f\u52e4\u7d9a\u5e74\u6570\u306b\u3088\u3063\u3066\u63a7\u9664\u984d\u304c\u7570\u306a\u308a\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u52e4\u7d9a\u5e74\u6570<\/th>\n<th>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>20\u5e74\u4ee5\u4e0b<\/td>\n<td>40\u4e07\u5186\u00d7\u52e4\u7d9a\u5e74\u6570\uff08\u6700\u4f4e80\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td>20\u5e74\u8d85<\/td>\n<td>800\u4e07\u5186+70\u4e07\u5186\u00d7\uff08\u52e4\u7d9a\u5e74\u6570-20\u5e74\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f8b\u3048\u3070\u3001\u52e4\u7d9a\u5e74\u657010\u5e74\u306a\u3089400\u4e07\u5186\u307e\u3067\u300130\u5e74\u3067\u3042\u308c\u30701,500\u4e07\u5186\u307e\u3067\u306f\u9000\u8077\u91d1\u306b\u7a0e\u91d1\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u5728\u8077\u4e2d\u306b\u969c\u5bb3\u3092\u60a3\u3063\u3066\u9000\u8077\u306e\u539f\u56e0\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001100\u4e07\u5186\u304c\u63a7\u9664\u984d\u306b\u52a0\u7b97\u3055\u308c\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7d9a\u3044\u3066\u3001\u6240\u5f97\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9000\u8077\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u6240\u5f97\u7a0e\u7387<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1,000\u5186\uff5e194\u4e079,000\u5186<\/td>\n<td>5\uff05<\/td>\n<td>0\u5186<\/td>\n<\/tr>\n<tr>\n<td>195\u4e07\u5186\uff5e329\u4e079,000\u5186<\/td>\n<td>10\uff05<\/td>\n<td>9\u4e077,500\u5186<\/td>\n<\/tr>\n<tr>\n<td>330\u4e07\u5186\uff5e694\u4e079,000\u5186<\/td>\n<td>20\uff05<\/td>\n<td>42\u4e077,500\u5186<\/td>\n<\/tr>\n<tr>\n<td>695\u4e07\u5186\uff5e899\u4e079,000\u5186<\/td>\n<td>23\uff05<\/td>\n<td>63\u4e076,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>900\u4e07\u5186\uff5e1,799\u4e079,000\u5186<\/td>\n<td>33\uff05<\/td>\n<td>153\u4e076,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,800\u4e07\u5186\uff5e3,999\u4e079,000\u5186<\/td>\n<td>40\uff05<\/td>\n<td>279\u4e076,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>4,000\u4e07\u5186\uff5e<\/td>\n<td>45\uff05<\/td>\n<td>479\u4e076,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/h4>\n<p>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u5fa9\u8208\u6240\u5f97\u7279\u5225\u7a0e\uff1d\u6240\u5f97\u7a0e\u00d72.1\uff05<\/strong><\/div>\n<h4>\u4f4f\u6c11\u7a0e<\/h4>\n<p>\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u4f4f\u6c11\u7a0e\uff1d\u9000\u8077\u6240\u5f97\u91d1\u984d\u00d710%<\/strong><\/div>\n<h4>\u4e00\u6642\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u5834\u5408\u306e\u7a0e\u91d1\u984d<\/h4>\n<p>\u6700\u5f8c\u306b\u3001<span style=\"background-color: #ffff99;\"><b>\u305d\u308c\u305e\u308c\u7b97\u51fa\u3057\u305f\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3092\u5408\u8a08\u3059\u308c\u3070\u3001\u9000\u8077\u91d1\u3092\u4e00\u6642\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u5834\u5408\u306e\u7a0e\u91d1\u984d\u3092\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1420.htm\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/02_3.htm\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u91d1\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5e74\u91d1\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408<\/h3>\n<p>\u9000\u8077\u91d1\u3092\u5e74\u91d1\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\u3068\u3057\u3066\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u7a0e\u91d1\u306f\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4>\u6240\u5f97\u7a0e<\/h4>\n<p>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u6240\u5f97\u7a0e=\u96d1\u6240\u5f97\u00d7\u6240\u5f97\u7a0e\u7387<\/strong><\/div>\n<p>\u307e\u305a\u3001<span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u91d1\u3092\u5e74\u91d1\u3068\u3057\u3066\u5206\u5272\u3057\u3066\u53d7\u3051\u53d6\u308b\u5834\u5408\u306b\u306f\u3001\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u524d\u6e96\u5099\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u96d1\u6240\u5f97\u306e\u7b97\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u96d1\u6240\u5f97=\u5e74\u91d1-\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d<\/strong><\/div>\n<p>\u8a08\u7b97\u5f0f\u5185\u306b\u3042\u308b\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u306f\u56fd\u7a0e\u5e81\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u516c\u7684\u5e74\u91d1\u306a\u3069\u306e\u53ce\u5165\u91d1\u984d\u5225\u306e\u96d1\u6240\u5f97\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6574\u7406\u3067\u304d\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u9f62<\/th>\n<th>\u516c\u7684\u5e74\u91d1\u306a\u3069\u306e\u53ce\u5165\u91d1\u984d<\/th>\n<th>\u516c\u7684\u5e74\u91d1\u306a\u3069\u306b\u304b\u304b\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"6\">65\u6b73\u672a\u6e80<\/td>\n<td>60\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>0\u5186<\/td>\n<\/tr>\n<tr>\n<td>60\u4e07\u5186\u8d85130\u4e07\u5186\u672a\u6e80<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u984d-60\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>130\u4e07\u5186\u4ee5\u4e0a410\u4e07\u5186\u672a\u6e80<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u984d\u00d70.75-27\u4e075,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>410\u4e07\u5186\u4ee5\u4e0a770\u4e07\u5186\u672a\u6e80<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u984d\u00d70.85-68\u4e075,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>770\u4e07\u5186\u4ee5\u4e0a1,000\u4e07\u5186\u672a\u6e80<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u984d\u00d70.95-145\u4e075,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u4ee5\u4e0a<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u984d-195\u4e075,000\u5186<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\">65\u6b73\u4ee5\u4e0a<\/td>\n<td>110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>0\u5186<\/td>\n<\/tr>\n<tr>\n<td>110\u4e07\u5186\u8d85330\u4e07\u5186\u672a\u6e80<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u984d-110\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>330\u4e07\u5186\u4ee5\u4e0a410\u4e07\u5186\u672a\u6e80<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u984d\u00d70.75-27\u4e075,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>410\u4e07\u5186\u4ee5\u4e0a770\u4e07\u5186\u672a\u6e80<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u984d\u00d70.85-68\u4e075,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>770\u4e07\u5186\u4ee5\u4e0a1,000\u4e07\u5186\u672a\u6e80<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u984d\u00d70.95-145\u4e075,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u4ee5\u4e0a<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u984d-195\u4e075,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u6240\u5f97\u7a0e\u7387\u306b\u3064\u3044\u3066\u306e\u8003\u3048\u65b9\u306f\u3001\u5e74\u91d1\u3092\u4e00\u6642\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u5834\u5408\u3068\u540c\u69d8\u3067\u3059\u3002<\/p>\n<h4>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/h4>\n<p>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u5fa9\u8208\u6240\u5f97\u7279\u5225\u7a0e\uff1d\u6240\u5f97\u7a0e\u00d72.1\uff05<\/strong><\/div>\n<h4>\u4f4f\u6c11\u7a0e<\/h4>\n<p>\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u4f4f\u6c11\u7a0e\uff1d\u96d1\u6240\u5f97\u00d710%<\/strong><\/div>\n<h4>\u5e74\u91d1\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u306e\u7a0e\u91d1\u984d<\/h4>\n<p>\u6700\u5f8c\u306b\u3001<span style=\"background-color: #ffff99;\"><b>\u305d\u308c\u305e\u308c\u7b97\u51fa\u3057\u305f\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3092\u5408\u8a08\u3059\u308c\u3070\u3001\u9000\u8077\u91d1\u3092\u5e74\u91d1\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u306e\u7a0e\u91d1\u984d\u3092\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1600.htm\" target=\"_blank\" rel=\"noopener\">\u516c\u7684\u5e74\u91d1\u7b49\u306e\u8ab2\u7a0e\u95a2\u4fc2\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/02_3.htm\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u91d1\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u9000\u8077\u91d1\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u30b7\u30e5\u30df\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n<p>\u9000\u8077\u91d1\u306b\u767a\u751f\u3059\u308b\u7a0e\u91d1\u3092\u5177\u4f53\u7684\u306b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u307e\u3057\u305f\u3002\u9000\u8077\u91d1\u3092\u4e00\u6642\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308bA\u3055\u3093\u3068\u3001\u5e74\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308bB\u3055\u3093\u3092\u4f8b\u306b\u3001\u5b9f\u969b\u306b\u652f\u6255\u3044\u304c\u767a\u751f\u3059\u308b\u7a0e\u91d1\u3092\u7b97\u51fa\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4e00\u6642\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u5834\u5408<\/h3>\n<p>\u4f8b\u984c\u3068\u3057\u3066\u3001\u52e4\u7d9a\u5e74\u6570\u304c38\u5e74\u30672,500\u4e07\u5186\u306e\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308bA\u3055\u3093\u3092\u4f8b\u306b\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305a\u306f\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3068\u9000\u8077\u6240\u5f97\u3092\u7b97\u51fa\u3057\u3066\u6240\u5f97\u7a0e\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\uff1a800\u4e07\u5186+70\u4e07\u5186\u00d7\uff0838\u5e74-20\u5e74\uff09=2,060\u4e07\u5186<\/li>\n<li>\u9000\u8077\u6240\u5f97\u91d1\u984d\uff1a\uff082,500\u4e07\u5186-2,060\u4e07\u5186\uff09\u00d71\/2=220\u4e07\u5186<\/li>\n<li>\u6240\u5f97\u7a0e\uff1a220\u4e07\u5186\u00d710\uff05-9\u4e077,500\u5186=12\u4e072,500\u5186<\/li>\n<\/ul>\n<p>\u6b21\u306b\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>12\u4e072,500\u00d72.1\uff05=2,572\u5186<\/li>\n<\/ul>\n<p>\u203b\u7aef\u6570\u5207\u308a\u6368\u3066<\/p>\n<p>\u7d9a\u3044\u3066\u3001\u4f4f\u6c11\u7a0e\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>220\u4e07\u5186\u00d710\uff05=22\u4e07\u5186<\/li>\n<\/ul>\n<p>A\u3055\u3093\u306e\u5e74\u91d1\u306b\u767a\u751f\u3059\u308b\u7a0e\u91d1\u306e\u5408\u8a08\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>12\u4e072,500\u5186\uff0b2,572\u5186\uff0b22\u4e07\u5186\uff1d<u>34\u4e075,072\u5186<\/u><\/li>\n<\/ul>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1420.htm\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/02_3.htm\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u91d1\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5e74\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u5834\u5408<\/h3>\n<p>\u4f8b\u984c\u3068\u3057\u3066\u3001\u9000\u8077\u91d1\u3092\u6bce\u5e7410\u5e74\u9593\u3001\u5408\u8a08\u30673000\u4e07\u5186\u53d7\u3051\u53d6\u308b\u5e74\u9f62\u304c60\u6b73\u306eB\u3055\u3093\u306e\u4f8b\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u305d\u308c\u4ee5\u5916\u306e\u516c\u7684\u5e74\u91d1\u306a\u3069\u306b\u304b\u304b\u308b\u96d1\u6240\u5f97\u306f0\u5186\u3067\u3001\u307b\u304b\u306b\u6240\u5f97\u306f\u306a\u3044\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u96d1\u6240\u5f97\u3092\u7b97\u51fa\u3057\u3066\u3001\u6240\u5f97\u7a0e\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96d1\u6240\u5f97\uff1a300\u4e07\u5186\u00d70.75-27\u4e075,000\u5186=197\u4e075,000\u5186<\/li>\n<li>\u6240\u5f97\u7a0e\uff1a197\u4e075,000\u5186\u00d710\uff05-9\u4e077,500\u5186=10\u4e07\u5186<\/li>\n<\/ul>\n<p>\u6b21\u306b\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>10\u4e07\u5186\u00d72.1\uff05=2,100\u5186<\/li>\n<\/ul>\n<p>\u7d9a\u3044\u3066\u3001\u4f4f\u6c11\u7a0e\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>197\u4e075,000\u5186\u00d710\uff05=19\u4e077,500\u5186<\/li>\n<\/ul>\n<p>B\u3055\u3093\u306e1\u5e74\u9593\u5206\u306e\u5e74\u91d1\u306b\u767a\u751f\u3059\u308b\u7a0e\u91d1\u306e\u5408\u8a08\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>10\u4e07\u5186\uff0b2,100\u5186\uff0b19\u4e077,500\u5186\uff1d29\u4e079,600\u5186<\/li>\n<\/ul>\n<p>10\u5e74\u9593\u306e\u7a0e\u91d1\u306e\u7dcf\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>29\u4e079,600\u5186\u00d710\uff1d<u>299\u4e076,000\u5186<\/u><\/li>\n<\/ul>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1600.htm\" target=\"_blank\" rel=\"noopener\">\u516c\u7684\u5e74\u91d1\u7b49\u306e\u8ab2\u7a0e\u95a2\u4fc2\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/02_3.htm\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u91d1\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u6ce8\u610f\u70b9\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305a\u3001<span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u91d1\u3092\u3082\u3089\u3063\u305f\u7fcc\u5e74\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3067\u3059\u304c\u3001\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306b\u95a2\u3057\u3066\u306f\u4f1a\u793e\u3067<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3055\u308c\u305f\u969b\u306b\u7d0d\u4ed8\u304c\u6e08\u3093\u3067\u3044\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u7fcc\u5e74\u306b\u6301\u3061\u8d8a\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u6b8b\u308b\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u3067\u3059\u304c\u3001<span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u3092\u3057\u305f\u5e74\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u304c\u591a\u3051\u308c\u3070\u7fcc\u5e74\u306e\u7a0e\u91d1\u306e\u652f\u6255\u3044\u3082\u5897\u3048\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/b><\/span>\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u7fcc\u5e74\u306b\u3001\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6b21\u306b\u3001\u9000\u8077\u91d1\u306f\u5e74\u53ce\u306b\u5165\u308b\u306e\u304b\u3069\u3046\u304b\u3067\u3059\u3002\u7d50\u8ad6\u3092\u8ff0\u3079\u308b\u3068\u9000\u8077\u91d1\u306f\u5e74\u53ce\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u9000\u8077\u91d1\u306f\u4e00\u6642\u7684\u306a\u53ce\u5165\u306e\u305f\u3081\u3001\u5e74\u53ce\u3068\u3057\u3066\u306f\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u306a\u3044\u306e\u3067\u3059\u3002\u7a0e\u91d1\u306e\u8a08\u7b97\u306e\u969b\u306b\u3082\u9000\u8077\u91d1\u306f\u9000\u8077\u6240\u5f97\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3001\u7a0e\u984d\u306e\u7b97\u51fa\u3067\u306f\u7d66\u4e0e\u3068\u306f\u5225\u67a0\u3067\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/02_3.htm\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u91d1\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u3001\u6b63\u3057\u3044\u52b4\u52d9\u7ba1\u7406\u3092\u884c\u3044\u307e\u3057\u3087\u3046\uff01<\/h2>\n<p>\u9000\u8077\u91d1\u3067\u306f\u7a0e\u91d1\u306e\u652f\u6255\u3044\u3092\u5fd8\u308c\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u9000\u8077\u91d1\u306b\u306f\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u7a0e\u7387\u3084\u8a08\u7b97\u65b9\u6cd5\u3082\u7a0e\u91d1\u306b\u3088\u3063\u3066\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u305f\u3081\u3001\u6b63\u3057\u304f\u7406\u89e3\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u63a7\u9664\u984d\u3082\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u91d1\u984d\u306f\u52e4\u7d9a\u5e74\u6570\u3084\u9000\u8077\u91d1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u6574\u7406\u3057\u3066\u3001\u9069\u5207\u306a\u52b4\u52d9\u7ba1\u7406\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3068\u3001\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u3067\u3059\u3002\u52e4\u7d9a\u5e74\u6570\u306a\u3069\u306b\u3088\u3063\u3066\u3001\u3069\u306e\u7a0b\u5ea6\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308b\u306e\u304b\u6c17\u306b\u306a\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u9000\u8077\u91d1\u3067\u767a\u751f\u3059\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u8a08\u7b97\u30b7\u30e5\u30df\u30ec [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":60402,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14],"tags":[],"person_in_charge":[92],"customer_depth":[94],"work_category":[169],"class_list":["post-60397","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-payroll-calculation","person_in_charge-hr-t1-2","customer_depth-hr-t2-1","work_category-hr-t3-em5"],"acf":{"pdf-dlbox-url":"https:\/\/biz.moneyforward.com\/library\/form\/50254\/","templatesbox-title":"\u9000\u8077\u91d1\u306e\u7a0e\u91d1 \u8a08\u7b97\u30de\u30cb\u30e5\u30a2\u30eb","templatesbox-img1-url":"","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\u300c\u9000\u8077\u91d1 \u7a0e\u91d1\u300d\u300c\u9000\u8077\u91d1\u306f\u5e74\u53ce\u306b\u5165\u308b\u306e\u304b\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","templatesbox-btn-text":"\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b","templatesbox-link":"https:\/\/biz.moneyforward.com\/payroll\/templates\/9139\/"},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/60397","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/comments?post=60397"}],"version-history":[{"count":27,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/60397\/revisions"}],"predecessor-version":[{"id":95503,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/60397\/revisions\/95503"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/media\/60402"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/media?parent=60397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/categories?post=60397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/tags?post=60397"},{"taxonomy":"person_in_charge","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/person_in_charge?post=60397"},{"taxonomy":"customer_depth","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/customer_depth?post=60397"},{"taxonomy":"work_category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/work_category?post=60397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}