{"id":60540,"date":"2023-05-12T11:07:00","date_gmt":"2023-05-12T02:07:00","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=60540"},"modified":"2025-11-12T11:48:24","modified_gmt":"2025-11-12T02:48:24","slug":"%e7%a4%be%e5%93%a1%e3%81%ae%e4%bd%8f%e6%b0%91%e7%a8%8e%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95-%e3%81%84%e3%81%a4%e3%81%8b%e3%82%89%e7%b5%a6%e4%b8%8e%e5%a4%a9%e5%bc%95%e3%81%8d%e3%81%99","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/60540\/","title":{"rendered":"\u793e\u54e1\u306e\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5 &#8211; \u3044\u3064\u304b\u3089\u7d66\u4e0e\u5929\u5f15\u304d\u3059\u308b\u304b\u306a\u3069\u89e3\u8aac"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/src\/images\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/48731\/?provider=pa_basic&provider_info=cv.60540.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><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" 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href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/8389\/?provider=pa_basic&provider_info=cv.60540.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_resident_tax_calculation_method_sheet.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>\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u307e\u3068\u3081\u30b7\u30fc\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u4f4f\u6c11\u7a0e 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id=\"post-below-intro\"><\/div><h2>\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u5f93\u696d\u54e1\u306e\u4f4f\u6c11\u7a0e\u306f\u3001\u4f01\u696d\u304c\u6bce\u6708\u652f\u6255\u3046\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3057\u3001\u5f93\u696d\u54e1\u306e\u4f4f\u6240\u304c\u3042\u308b\u5e02\u533a\u753a\u6751\u306b\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\uff08\u7279\u5225\u533a\u6c11\u7a0e\uff09\u3092\u5408\u308f\u305b\u3066\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u304c\u7d0d\u4ed8\u3059\u308b\u5f93\u696d\u54e1\u306e\u4f4f\u6c11\u7a0e\u306b\u306f\u4e3b\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" 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href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_06.html\" target=\"_blank\" rel=\"noopener\">\u500b\u4eba\u4f4f\u6c11\u7a0e\uff5c\u7dcf\u52d9\u7701<\/a><\/p>\n<h3>\u4f4f\u6c11\u7a0e\u8a08\u7b97\u306e\u5177\u4f53\u7684\u306a\u6d41\u308c<\/h3>\n<p>\u4e00\u822c\u7684\u306a\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3059\u308b\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\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\u5272\u984d\uff0b\u5747\u7b49\u5272\u984d\u3000\uff1d\uff08\u7dcf\u6240\u5f97\u91d1\u984d\u3000\u2010\u3000<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"519\" title=\"\u7d66\u4e0e\u53ce\u5165\">\u7d66\u4e0e\u53ce\u5165<\/a>\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2894\/\" data-internallinksmanager029f6b8e52c=\"95\" title=\"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a>\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\uff08\u7d66\u4e0e\u6240\u5f97\uff09\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u304b\u3089\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\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>\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u306a\u3069\u306e\u5404\u7a2e\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u5272\u3092\u8a08\u7b97\u3059\u308b\u969b\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b10\uff05\u306e\u7a0e\u7387\u3092\u4e57\u3058\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/\" data-internallinksmanager029f6b8e52c=\"418\" title=\"\u914d\u5f53\u63a7\u9664\">\u914d\u5f53\u63a7\u9664<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a>\u7b49\u306e\u7a0e\u984d\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304d\u3001\u6700\u5f8c\u306b\u3001\u5404\u5730\u65b9\u81ea\u6cbb\u4f53\u306e\u5747\u7b49\u5272\u3092\u5408\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u4f4f\u6c11\u7a0e\u3092\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u4f4f\u6c11\u7a0e\u306e\u5fb4\u53ce\u65b9\u6cd5\u3068\u7d0d\u4ed8\u671f\u9650<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u306f\u3001\u300c\u666e\u901a\u5fb4\u53ce\u300d\u3068\u300c\u7279\u5225\u5fb4\u53ce\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u666e\u901a\u5fb4\u53ce<\/h3>\n<p>\u666e\u901a\u5fb4\u53ce\u3068\u306f\u3001\u5f93\u696d\u54e1\u81ea\u3089\u304c\u4f4f\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u901a\u5e38\u3001<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>\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306a\u3069\u3001\u7d66\u4e0e\u6240\u5f97\u3067\u306a\u3044\u4eba\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u4f01\u696d\u306b\u52e4\u3081\u3066\u3044\u305f\u4eba\u3067\u3082\u3001\u9000\u8077\u3084\u8ee2\u8077\u306e\u969b\u306b\u666e\u901a\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3>\u7279\u5225\u5fb4\u53ce<\/h3>\n<p>\u7279\u5225\u5fb4\u53ce\u3068\u306f\u3001\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u4f1a\u793e\u304c\u500b\u4eba\u306b\u4ee3\u308f\u3063\u3066\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u4f01\u696d\u306f\u3001\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u5f93\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u305f\u4f4f\u6c11\u7a0e\u30921\u67081\u65e5\u73fe\u5728\u3067\u5f93\u696d\u54e1\u306e\u4f4f\u6240\u304c\u3042\u308b\u5404\u5e02\u533a\u753a\u6751\u3078\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u7279\u5225\u5fb4\u53ce\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 1px solid #333333; margin: 20px 0; padding: 20px;\">\n<ol>\n<li>\u6bce\u5e741\u670831\u65e5\u307e\u3067\u306b\u3001\u4f01\u696d\u306f\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5f93\u696d\u54e1\u304c\u5c45\u4f4f\u3059\u308b\u5e02\u533a\u753a\u6751\u306b\u3001\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3208\/\" data-internallinksmanager029f6b8e52c=\"518\" title=\"\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\">\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8<\/a>\u300d\u3092\u63d0\u51fa<\/li>\n<li>\u305d\u308c\u306b\u57fa\u3065\u304d\u3001\u5e02\u533a\u753a\u6751\u304c\u5404\u5f93\u696d\u54e1\u306e\u4f4f\u6c11\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u6bce\u5e745\u670831\u65e5\u307e\u3067\u306b\u3001\u5e02\u533a\u753a\u6751\u304c\u4f01\u696d\u5b9b\u3066\u306b\u300c\u4f4f\u6c11\u7a0e\u8ab2\u7a0e\u6c7a\u5b9a\u901a\u77e5\u66f8\uff08\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u6c7a\u5b9a\u901a\u77e5\u66f8\uff09\u300d\u3092\u9001\u4ed8\u3059\u308b\u3002\u4e8b\u696d\u4e3b\u306f\u3001\u5f93\u696d\u54e1\u306b\u901a\u77e5\u66f8\uff08\u7d0d\u7a0e\u7fa9\u52d9\u8005\u7528\uff09\u3092\u914d\u5e03\u3059\u308b\u3002<\/li>\n<li>\u6bce\u5e746\u6708\u304b\u3089\u7fcc\u5e745\u6708\u307e\u3067\u306e\u9593\u3001\u6bce\u6708\u3001\u524d\u5e74\u306e\u7d66\u4e0e\u6240\u5f97\u306b\u57fa\u3065\u3044\u305f\u4f4f\u6c11\u7a0e\u984d\u3092\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3059\u308b<\/li>\n<li>\u63a7\u9664\u3057\u305f\u4f4f\u6c11\u7a0e\u3092\u7fcc\u670810\u65e5\u307e\u3067\u306b\u5404\u5e02\u533a\u753a\u6751\u306b\u7d0d\u4ed8\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<h2>\u793e\u54e1\u304c\u5165\u793e\u30fb\u9000\u793e\u3059\u308b\u3068\u304d\u306e\u4f4f\u6c11\u7a0e\u306e\u6271\u3044<\/h2>\n<p>\u65b0\u305f\u306b\u793e\u54e1\u304c\u5165\u793e\u3057\u305f\u5834\u5408\u3001\u524d\u5e74\u306e\u6240\u5f97\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u4f4f\u6c11\u7a0e\u306e\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u9000\u8077\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u3063\u3066\u3001\u6271\u3044\u304c\u3044\u304f\u3064\u304b\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<h3>\u793e\u54e1\u304c\u5165\u793e\u3057\u305f\u3068\u304d<\/h3>\n<h4>\u65b0\u5352\u793e\u54e1\u3067\u524d\u5e74\u306e\u6240\u5f97\u304c\u306a\u3044\u5834\u5408<\/h4>\n<p>\u4f4f\u6c11\u7a0e\u306f\u3001\u524d\u5e74\u306e\u6240\u5f97\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"background-color: #ffff99;\"><b>\u524d\u5e74\u306e\u6240\u5f97\u304c\u306a\u3044\u65b0\u5352\u793e\u54e1\u306e\u5834\u5408\u306b\u306f\u521d\u5e74\u5ea6\u306e\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>2\u5e74\u76ee\u306e6\u6708\u4ee5\u964d\u306e\u7d66\u4e0e\u304b\u3089\u3001\u4f4f\u6c11\u7a0e\u306e\u5929\u5f15\u304d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h4>\u8ee2\u8077\u3067\u793e\u54e1\u304c\u5165\u3063\u3066\u304d\u305f\u5834\u5408<\/h4>\n<p>\u4e2d\u9014\u5165\u793e\u306a\u3069\u3001<span style=\"background-color: #ffff99;\"><b>\u8ee2\u8077\u3057\u3066\u65b0\u305f\u306a\u793e\u54e1\u304c\u5165\u3063\u3066\u304d\u305f\u5834\u5408\u3001\u5e02\u533a\u753a\u6751\u306b\u300c\u7d66\u4e0e\u652f\u6255\u5831\u544a\u3000\u7279\u5225\u5fb4\u53ce\u306b\u4fc2\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u7570\u52d5\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u63d0\u51fa\u671f\u9650\u306f\u3001\u5165\u793e\u306e\u7fcc\u670810\u65e5\u307e\u3067\u3067\u3059\u3002<\/strong>\u524d\u8077\u306e\u52e4\u52d9\u5148\u304c\u767a\u884c\u3057\u305f\u7d66\u4e0e\u6240\u5f97\u8005\u7570\u52d5\u5c4a\u51fa\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u63d0\u51fa\u3059\u308b\u3068\u3001\u7279\u5225\u5fb4\u53ce\u3092\u7d99\u7d9a\u3067\u304d\u307e\u3059\u3002\u4ee5\u524d\u306f\u666e\u901a\u5fb4\u53ce\u3060\u3063\u305f\u8005\u3092\u7279\u5225\u5fb4\u53ce\u306b\u3059\u308b\u306b\u306f\u3001\u300c\u7279\u5225\u5fb4\u53ce\u3078\u306e\u5207\u66ff\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u793e\u54e1\u304c\u9000\u8077\u3057\u305f\u3068\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>1\u67081\u65e5\u304b\u30894\u670830\u65e5\u306e\u9593\u306b\u9000\u8077\u3057\u305f\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u306f\u6b8b\u308a\u306e\u4f4f\u6c11\u7a0e\u3092\u539f\u5247\u3068\u3057\u3066\u4e00\u62ec\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/b><\/span>\u9000\u8077\u65e5\u304b\u30895\u6708\u307e\u3067\u306e\u4f4f\u6c11\u7a0e\u3092\u3001\u9000\u8077\u6708\u306e\u7d66\u4e0e\u9000\u8077\u91d1\u304b\u3089\u4e00\u62ec\u5fb4\u53ce\u3057\u7d0d\u4ed8\u3059\u308b\u306e\u304c\u539f\u5247\u306e\u6d41\u308c\u3067\u3059\u30025\u67081\u65e5\u304b\u30895\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u9000\u8077\u3057\u305f\u5f93\u696d\u54e1\u306e\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u307e\u3067\u540c\u69d85\u6708\u306b\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u30016\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u9000\u8077\u3057\u305f\u5834\u5408\u3001\u6b8b\u308a\u306e\u671f\u9593\u306f\u5f93\u696d\u54e1\u304c\u666e\u901a\u5fb4\u53ce\u3059\u308b\u304b\u3001\u8ee2\u8077\u5148\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u8ee2\u8077\u5f8c\u306e\u52e4\u3081\u5148\u3067\u5f15\u304d\u7d9a\u304d\u7279\u5225\u5fb4\u53ce\u3092\u884c\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u5f93\u696d\u54e1\u672c\u4eba\u304c\u7121\u8077\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u306a\u308b\u306a\u3069\u306e\u5834\u5408\u3067\u3001\u9000\u8077\u3059\u308b\u52e4\u52d9\u5148\u306b\u672c\u4eba\u304c\u7533\u3057\u51fa\u3092\u884c\u3048\u3070\u3001\u7fcc\u5e745\u6708\u307e\u3067\u306e\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u3001\u9000\u8077\u6708\u306e\u7d66\u4e0e\u7b49\u304b\u3089\u4e00\u62ec\u5fb4\u53ce\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>\u4f4f\u6c11\u7a0e\u306f\u3044\u3064\u304b\u3089\u7d66\u4e0e\u5929\u5f15\u304d\u3059\u308b\uff1f<\/h2>\n<p><span style=\"background-color: 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