{"id":61249,"date":"2023-06-09T14:23:25","date_gmt":"2023-06-09T05:23:25","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=61249"},"modified":"2025-11-05T18:07:02","modified_gmt":"2025-11-05T09:07:02","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e5%b8%82%e5%8c%ba%e7%94%ba%e6%9d%91%e9%95%b7%e3%81%a8%e3%81%af%ef%bc%9f%e3%81%a9%e3%81%93%e3%81%ae%e5%a0%b4%e6%89%80%e3%82%92","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/61249\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u5e02\u533a\u753a\u6751\u9577\u3068\u306f\uff1f\u3069\u3053\u306e\u5834\u6240\u3092\u8a18\u5165\u3059\u308b\uff1f"},"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\/48474\/?provider=pa_basic&provider_info=cv.61249.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><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2981\/\" data-internallinksmanager029f6b8e52c=\"395\" title=\"\u5e74\u672b\u8abf\u6574\">\u5e74\u672b\u8abf\u6574<\/a>\u3068\u306f\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u3092\u6e05\u7b97\u3059\u308b\u7a0e\u52d9\u51e6\u7406\u3067\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u3092\u5f97\u3066\u3044\u308b\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306f\u539f\u5247\u5e74\u306b1\u56de\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u66f8\u985e\u306e\u63d0\u51fa\u5148\u306f\u3001\u4f1a\u793e\u304c\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u7a0e\u52d9\u7f72\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7533\u544a\u66f8\u985e\u306f\u6240\u7ba1\u306e\u7a0e\u52d9\u7f72\u9577\u5b9b\u306b\u4f5c\u6210\u3057\u307e\u3059\u304c\u3001\u5e02\u533a\u753a\u6751\u9577\u6b04\u3082\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5e02\u533a\u753a\u6751\u9577\u6b04\u306b\u306f\u4f55\u3092\u8a18\u8f09\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5f53\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\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\/9939\/?provider=pa_basic&provider_info=cv.61249.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_51263.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>\u5e02\u533a\u753a\u6751\u9577\u6b04\u306e\u6b63\u3057\u3044\u66f8\u304d\u65b9\uff06\u8a18\u8f09\u4f8b\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u5e02\u533a\u753a\u6751\u9577 \u8abf\u3079\u65b9\u300d\u300c\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8 \u5e02\u533a\u753a\u6751\u9577\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 id=\"post-below-intro\"><\/div><h2>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u5e02\u533a\u753a\u6751\u9577\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u5e02\u533a\u753a\u6751\u9577\u6b04\u306b\u8a18\u8f09\u3059\u308b\u5185\u5bb9\u306f\u3001\u500b\u4eba<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u7d0d\u7a0e\u5730\u3067\u3059\u3002\u5f93\u696d\u54e1\u306e\u5c45\u4f4f\u3059\u308b\u5e02\u533a\u753a\u6751\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u305d\u3082\u305d\u3082\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089<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\u3066\u3044\u308b\u6240\u5f97\u7a0e\u3068\u6b63\u78ba\u306a\u6240\u5f97\u7a0e\u306e\u5dee\u984d\u3092\u6e05\u7b97\u3059\u308b\u305f\u3081\u306e\u7a0e\u52d9\u51e6\u7406\u3067\u3059\u3002\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306a\u3069\u3001\u4f1a\u793e\u3084\u7d44\u7e54\u306b\u6240\u5c5e\u3057\u7d66\u4e0e\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306f\u539f\u5247\u3001\u5e74\u306b1\u56de\u5e74\u672b\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u3001\u6240\u5f97\u7a0e\u306e\u6e05\u7b97\u306b\u52a0\u3048\u3001\u5404\u7a2e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u3082\u91cd\u8981\u306a\u7a0e\u52d9\u7533\u544a\u3067\u3059\u3002\u306a\u304a\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\u81ea\u55b6\u696d\u8005\u3001\u6240\u5f97\u304c\u4e00\u5b9a\u4ee5\u4e0a\u306e\u65b9\u3001\u526f\u696d\u306a\u3069\u3067\u4e00\u5b9a\u306e\u526f\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u65b9\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u306f\u306a\u304f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u306b\u306f\u3001\u52e4\u52d9\u5148\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/457\/\" data-internallinksmanager029f6b8e52c=\"421\" title=\"\u6276\u990a\u63a7\u9664\">\u6276\u990a\u63a7\u9664<\/a>\u7b49\uff08\u7570\u52d5 \uff09\u7533\u544a\u66f8\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"278\" title=\"\u57fa\u790e\u63a7\u9664\">\u57fa\u790e\u63a7\u9664<\/a>\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e<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>\u7b49\u7533\u544a\u66f8 \u517c <a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a><a href=\"https:\/\/biz.moneyforward.com\/words\/174\/\" data-internallinksmanager029f6b8e52c=\"392\" title=\"\u8abf\u6574\u63a7\u9664\">\u8abf\u6574\u63a7\u9664<\/a>\u7533\u544a\u66f8\u300d\u306a\u3069\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u304b\u3089\u7533\u544a\u66f8\u3092\u53d7\u9818\u3057\u305f\u4f1a\u793e\u306f\u3001\u5e74\u306e\u521d\u3081\u306e\u7d66\u4e0e\u3092\u652f\u7d66\u3059\u308b\u524d\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3057\u3066\u3044\u308b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.jpg\" alt=\"\u4ee4\u548c7\u5e74\u30fb2025\u5e74 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\" width=\"980\" height=\"700\" class=\"aligncenter size-full wp-image-98878\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8.jpg 980w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-300x214.jpg 300w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u4ee4\u548c7\u5e74\u30fb2025\u5e74-\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8-\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8-768x549.jpg 768w\" sizes=\"auto, (max-width: 980px) 100vw, 980px\" \/><\/a><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_01.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7533\u544a\u66f8\u306f\u6240\u7ba1\u306e\u7a0e\u52d9\u7f72\u9577\u5b9b\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002\u7533\u544a\u66f8\u306e\u300c\u7a0e\u52d9\u7f72\u9577\u6b04\u300d\u306b\u306f\u3001\u6240\u7ba1\u306e\u7a0e\u52d9\u7f72\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002\u4e00\u65b9\u3001\u7533\u544a\u66f8\u306b\u306f\u300c\u5e02\u533a\u753a\u6751\u9577\u6b04\u300d\u3082\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5e02\u533a\u753a\u6751\u9577\u6b04\u306f\u4f1a\u793e\u306e\u7d0d\u7a0e\u5730\u3068\u306f\u95a2\u4fc2\u306a\u304f\u3001\u5f93\u696d\u54e1\u306e\u5c45\u4f4f\u5730\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u305c\u5f93\u696d\u54e1\u306e\u5c45\u4f4f\u5730\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304b\u3068\u3044\u3046\u3068\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5 \uff09\u7533\u544a\u66f8\u300d\u306f\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u89aa\u65cf\u7533\u544a\u66f8\u300d\u3092\u517c\u306d\u305f\u69d8\u5f0f\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002\u6240\u5f97\u7a0e\u306f\u4f1a\u793e\u304c\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u56fd\u306b\u7d0d\u3081\u308b\u56fd\u7a0e\u3067\u3059\u304c\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u306f\u4f1a\u793e\u304c\u7d66\u4e0e\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3107\/\" data-internallinksmanager029f6b8e52c=\"547\" title=\"\u7279\u5225\u5fb4\u53ce\">\u7279\u5225\u5fb4\u53ce<\/a>\u3057\u3066\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u7d0d\u3081\u308b\u5730\u65b9\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7533\u544a\u66f8\u306e\u5b9b\u5148\u306f\u7a0e\u52d9\u7f72\u9577\u3068\u5e02\u533a\u753a\u6751\u9577\u3092\u517c\u306d\u308b\u69d8\u5f0f\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u7b2c194\u6761\u304a\u3088\u3073\u5730\u65b9\u7a0e\u6cd5\u7b2c45\u6761\u306e3\u306e2\u306b\u304a\u3044\u3066\u3001<\/p>\n<blockquote><p>\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u4f1a\u793e\u7b49\u3092\u7d4c\u7531\u3057\u7533\u544a\u66f8\u3092\u6240\u7ba1\u306e\u7a0e\u52d9\u7f72\u9577\u304a\u3088\u3073\u5c45\u4f4f\u5730\u306e\u5e02\u533a\u753a\u6751\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/p><\/blockquote>\n<p>\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u7a0e\u52d9\u7f72\u9577\u304a\u3088\u3073\u5e02\u533a\u753a\u6751\u9577\u304b\u3089\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u5b9f\u969b\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u304b\u3089\u53d7\u9818\u3057\u305f\u7533\u544a\u66f8\u306f\u3001\u4f1a\u793e\u306b\u4fdd\u7ba1\u3057\u3066\u304a\u3051\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u4fdd\u7ba1\u671f\u9593\u306f\u3001\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u5e741\u670810\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u6570\u3048\u30667\u5e74\u9593\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340AC0000000033#Mp-At_194\" rel=\"noopener\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\uff08\u7b2c\u767e\u4e5d\u5341\u56db\u6761\uff09 | e-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000226#Mp-At_45_3_2\" rel=\"noopener\" target=\"_blank\">\u5730\u65b9\u7a0e\u6cd5\uff08\u7b2c\u56db\u5341\u4e94\u6761\u306e\u4e09\u306e\u4e8c\uff09 | e-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" rel=\"noopener\" target=\"_blank\">\uff3b\u624b\u7d9a\u540d\uff3d\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2503.htm\" rel=\"noopener\" target=\"_blank\">No.2503\u2003\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u7b49\u306e\u4fdd\u5b58\u671f\u9593\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3068\u306e\u9055\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u7a0e\u52d9\u7f72\u9577\u6b04\u306b\u8a18\u8f09\u3059\u308b\u5185\u5bb9\u306f\u3001\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u5730\u3067\u3059\u3002\u4f1a\u793e\u304c\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u7a0e\u52d9\u7f72\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u5e74\u672b\u8abf\u6574\u306b\u95a2\u3059\u308b\u66f8\u985e\u306f\u672c\u5e97\u307e\u305f\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u7d0d\u7a0e\u5730\u3068\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u7b2c16\u6761\u306b\u304a\u3044\u3066<strong>\u672c\u5e97\u307e\u305f\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730<\/strong>\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u672c\u5e97\u306f\u3001\u767b\u8a18\u7c3f\u3084<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/122\/\" data-internallinksmanager029f6b8e52c=\"496\" title=\"\u5b9a\u6b3e\">\u5b9a\u6b3e<\/a>\u306b\u8a18\u8f09\u3055\u308c\u305f\u672c\u5e97\u6240\u5728\u5730\u3067\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" title=\"\u4f1a\u793e\u6cd5\">\u4f1a\u793e\u6cd5<\/a>\u7b2c4\u6761\u3067\u306f\u3001\u672c\u5e97\u6240\u5728\u5730\u304c\u4f1a\u793e\u306e\u4f4f\u6240\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u3068\u306f\u3001\u4e8b\u696d\u6d3b\u52d5\u306e\u4e2d\u6838\u3092\u62c5\u3046\u4e8b\u696d\u6240\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u3001\u672c\u793e\u304c\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u5e97\u3068\u672c\u793e\u306f\u5fc5\u305a\u3057\u3082\u4e00\u81f4\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6cd5\u5f8b\u4e0a\u3001\u5fc5\u305a\u4e00\u3064\u306e\u4e8b\u696d\u6240\u3092\u672c\u5e97\u3068\u3057\u3066\u5c4a\u3051\u51fa\u308b\u5fc5\u8981\u304c\u3042\u308b\u4e00\u65b9\u3001\u8907\u6570\u306e\u4e8b\u696d\u6240\u3092\u672c\u793e\u3068\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u6771\u4eac\u672c\u793e\u3068\u5927\u962a\u672c\u793e\u306a\u3069\u3001\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u3054\u3068\u306b\u672c\u793e\u6a5f\u80fd\u3092\u6709\u3059\u308b\u4e8b\u696d\u6240\u3092\u8907\u6570\u958b\u8a2d\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<br \/>\n\u672c\u5e97\u307e\u305f\u306f\u672c\u793e\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001<span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306b\u95a2\u3059\u308b\u66f8\u985e\u306f\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u66f8\u3082\u517c\u306d\u3066\u304a\u308a\u3001\u5f93\u696d\u54e1\u304c\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5e02\u533a\u753a\u6751\u306b\u3082\u63d0\u51fa\u3059\u308b\u3088\u3046\u5730\u65b9\u7a0e\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306f\u4e00\u3064\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3067\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306e\u4e21\u65b9\u306e\u7533\u544a\u306b\u5bfe\u5fdc\u3057\u305f\u69d8\u5f0f\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u7533\u544a\u5148\u30822\u30f6\u6240\u8a18\u5165\u3059\u308b\u3088\u3046\u306b\u4f5c\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u753b\u50cf2-1.jpg\" alt=\"\u5e74\u672b\u8abf\u6574 \u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3068\u306e\u9055\u3044\" width=\"602\" height=\"248\" class=\"aligncenter size-full wp-image-61254\" style=\"display: block; margin: 0 auto;\" srcset=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u753b\u50cf2-1.jpg 602w, https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2023\/06\/\u753b\u50cf2-1-300x124.jpg 300w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/shinkokusyo\/index.htm\" rel=\"noopener\" target=\"_blank\">\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u8a18\u8f09\u4f8b\uff08\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306a\u3069\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2025bun_01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206 \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/a><\/p>\n<ol>\n<li><strong>\u7a0e\u52d9\u7f72\u9577\u6b04<\/strong><br \/>\n\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u5730\uff08\u4f1a\u793e\u3092\u6240\u7ba1\u3059\u308b\u7a0e\u52d9\u7f72\uff09\u3067\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u7533\u544a\u5148\u3068\u306a\u308a\u307e\u3059\u3002\n<\/li>\n<\/ol>\n<ol start=\"2\">\n<li><strong>\u5e02\u533a\u753a\u6751\u9577\u6b04<\/strong><br \/>\n\u4f4f\u6c11\u7a0e\u306e\u7d0d\u7a0e\u5730\uff08\u5f93\u696d\u54e1\u304c\u5c45\u4f4f\u3059\u308b\u81ea\u6cbb\u4f53\uff09\u3067\u3001\u5730\u65b9\u7a0e\u6cd5\u4e0a\u306e\u7533\u544a\u5148\u3068\u306a\u308a\u307e\u3059\u3002\n<\/li>\n<\/ol>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340AC0000000034#Mp-At_16\" rel=\"noopener\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u6cd5\uff08\u7b2c\u5341\u516d\u6761\uff09 | e-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=417AC0000000086#Mp-At_4\" rel=\"noopener\" target=\"_blank\">\u4f1a\u793e\u6cd5\uff08\u7b2c\u56db\u6761\uff09 | e-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/chizu.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5c40\u30fb\u7a0e\u52d9\u7f72\u3092\u8abf\u3079\u308b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u5e02\u533a\u753a\u6751\u9577\u306b\u306f\u3069\u3053\u306e\u5834\u6240\u3092\u8a18\u5165\u3059\u308b\uff1f<\/h2>\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u5e02\u533a\u753a\u6751\u9577\u6b04\u306b\u306f\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7d0d\u7a0e\u5730\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082<span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4f4f\u6c11\u7a0e\u3068\u306f\u3001\u524d\u5e74\u306e1\u67081\u65e5\u304b\u308912\u670831\u65e5\u306e\u53ce\u5165\u7b49\u306b\u57fa\u3065\u304d\u8ab2\u7a0e\u3055\u308c\u308b\u5730\u65b9\u7a0e\u3067\u3059\u3002<\/span><\/b>\u4f4f\u6c11\u7a0e\u306f\u300c\u9053\u5e9c\u770c\u6c11\u7a0e\u300d\u3068\u300c\u5e02\u753a\u6751\u6c11\u7a0e\u300d\u304b\u3089\u306a\u308a\u307e\u3059\u3002\u5c45\u4f4f\u3059\u308b\u4f4f\u6c11\u304c\u5730\u57df\u793e\u4f1a\u306e\u7dad\u6301\u7ba1\u7406\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u3092\u5e83\u304f\u516c\u5e73\u306b\u8ca0\u62c5\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3001\u3044\u308f\u3070\u300c\u5730\u57df\u793e\u4f1a\u306e\u4f1a\u8cbb\u300d\u3068\u3082\u3044\u3048\u308b\u7a0e\u91d1\u3067\u3059\u3002\u8ab2\u7a0e\u4e3b\u4f53\u306f\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u753a\u6751\u306a\u3069\u306e\u5730\u65b9\u81ea\u6cbb\u4f53\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306a\u3069\u3001\u4f1a\u793e\u3084\u7d44\u7e54\u306b\u6240\u5c5e\u3057\u7d66\u4e0e\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u3001\u4f1a\u793e\u304c\u4e00\u62ec\u3057\u3066\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u4f1a\u793e\u304c\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u5fb4\u53ce\u3057\u3001\u4ee3\u7406\u3067\u7d0d\u7a0e\u3059\u308b\u65b9\u6cd5\u304c\u300c\u7279\u5225\u5fb4\u53ce\u300d\u3067\u3059\u3002\u4e00\u65b9\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u81ea\u55b6\u696d\u8005\u306a\u3069\u3001\u7d0d\u7a0e\u8005\u81ea\u3089\u304c\u5730\u65b9\u81ea\u6cbb\u4f53\u3078\u7d0d\u7a0e\u3059\u308b\u65b9\u6cd5\u3092\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3107\/\" data-internallinksmanager029f6b8e52c=\"556\" title=\"\u666e\u901a\u5fb4\u53ce\">\u666e\u901a\u5fb4\u53ce<\/a>\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3067\u6240\u5f97\u7a0e\u306e\u7533\u544a\u3068\u4e00\u4f53\u3067\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u500b\u5225\u306b\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/b>\u7533\u544a\u5148\u306f\u3001\u305d\u306e\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u5c45\u4f4f\u3057\u3066\u3044\u308b\u81ea\u6cbb\u4f53\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7533\u544a\u66f8\u306e\u5e02\u533a\u753a\u6751\u9577\u6b04\u306b\u306f\u30011\u67081\u65e5\u6642\u70b9\u306e\u5c45\u4f4f\u5730\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5e74\u306e\u9014\u4e2d\u3067\u8ee2\u5c45\u3057\u305f\u5834\u5408\u3067\u3082\u30011\u67081\u65e5\u6642\u70b9\u3067\u5c45\u4f4f\u3057\u3066\u3044\u305f\u81ea\u6cbb\u4f53\u306b\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"background-color: #ffff99;\"><b>\u5358\u8eab\u8d74\u4efb\u306a\u3069\u3067\u4f4f\u6c11\u7968\u306e\u4f4f\u6240\u3068\u5b9f\u969b\u306e\u4f4f\u6240\u304c\u7570\u306a\u308b\u5834\u5408\u306f\u3001\u901a\u5e38\u306f\u5358\u8eab\u8d74\u4efb\u5148\u306e\u5e02\u533a\u753a\u6751\u306b\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5730\u65b9\u7a0e\u6cd5\u7b2c294\u6761\u7b2c3\u9805\u306b\u57fa\u3065\u304d\u5b9f\u969b\u306b\u4f4f\u3093\u3067\u3044\u308b\u81ea\u6cbb\u4f53\u306b\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/span><\/b>\u4f4f\u6c11\u7968\u3092\u79fb\u3055\u306a\u3044\u307e\u307e\u5358\u8eab\u8d74\u4efb\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u3001\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u3069\u3061\u3089\u306e\u81ea\u6cbb\u4f53\u3092\u8a18\u8f09\u3059\u308b\u304b\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u52e4\u52d9\u5148\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u5b9f\u969b\u306e\u4f4f\u6240\u3067\u7533\u544a\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u4f4f\u6c11\u7968\u306e\u3042\u308b\u81ea\u6cbb\u4f53\u304b\u3089\u4e8c\u91cd\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f4f\u6c11\u7968\u306e\u306a\u3044\u7d0d\u7a0e\u8005\u304b\u3089\u7533\u544a\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u5730\u65b9\u7a0e\u6cd5\u7b2c294\u6761\u7b2c3\u9805\u306b\u5f93\u3044\u4f4f\u6c11\u7968\u306e\u3042\u308b\u81ea\u6cbb\u4f53\u306b\u901a\u77e5\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_information\/qanda020.html\" rel=\"noopener\" target=\"_blank\">\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002\u6240\u5f97\u7a0e\u3068\u306f\u3069\u3046\u9055\u3046\u306e\u3067\u3059\u304b\uff1f\u305d\u3082\u305d\u3082\u56fd\u7a0e\u3068\u5730\u65b9\u7a0e\u306e\u9055\u3044\u306f\u306a\u3093\u3067\u3059\u304b\uff1f\uff5c\u8ca1\u52d9\u7701<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000226#Mp-At_294_3\" rel=\"noopener\" target=\"_blank\">\u5730\u65b9\u7a0e\u6cd5\uff08\u7b2c\u4e8c\u767e\u4e5d\u5341\u56db\u6761\u7b2c\u4e09\u9805\uff09 | e-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h2>\u81ea\u5206\u304c\u6240\u5c5e\u3057\u3066\u3044\u308b\u5e02\u533a\u753a\u6751\u9577\u306e\u8abf\u3079\u65b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e02\u533a\u753a\u6751\u9577\u6b04\u306b\u66f8\u304f\u81ea\u6cbb\u4f53\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u4f4f\u6c11\u7968\u3092\u78ba\u8a8d\u3059\u308b\u306e\u304c\u6700\u3082\u78ba\u5b9f\u3067\u3059\u3002<\/span><\/b>\u4f4f\u6c11\u7968\u306b\u8a18\u8f09\u3055\u308c\u305f\u73fe\u4f4f\u6240\u306e\u81ea\u6cbb\u4f53\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u524d\u7ae0\u3067\u3082\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u4f4f\u6c11\u7968\u306e\u3042\u308b\u81ea\u6cbb\u4f53\u3068\u5225\u306e\u81ea\u6cbb\u4f53\u306b\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u969b\u306f\u3001\u5b9f\u969b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u81ea\u6cbb\u4f53\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4f4f\u6c11\u7a0e\u306f\u539f\u5247\u4f4f\u6c11\u7968\u306e\u3042\u308b\u81ea\u6cbb\u4f53\u304c\u8ab2\u7a0e\u3057\u307e\u3059\u3002\u7533\u544a\u66f8\u306e\u5e02\u533a\u753a\u6751\u9577\u6b04\u306b\u8a18\u8f09\u3057\u306a\u304f\u3066\u3082\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u4ed6\u306e\u81ea\u6cbb\u4f53\u306b\u7d0d\u7a0e\u3059\u308b\u7279\u6bb5\u306e\u7406\u7531\u306a\u3069\u304c\u306a\u3044\u5834\u5408\u306f\u7a7a\u6b04\u306e\u307e\u307e\u3067\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u8ee2\u5c45\u7b49\u3067\u4f4f\u6c11\u767b\u9332\u3057\u3066\u3044\u308b\u81ea\u6cbb\u4f53\u304c\u5909\u308f\u3063\u305f\u5834\u5408\u306f\u3001\u4e8c\u91cd\u7dda\u3067\u8a02\u6b63\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u7a0e\u52d9\u7f72\u9577\u6b04\u306f\u57fa\u672c\u7684\u306b\u4f1a\u793e\u304c\u8a18\u8f09\u3059\u308b\u305f\u3081\u3001\u7a7a\u6b04\u306e\u307e\u307e\u63d0\u51fa\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u5e74\u672b\u8abf\u6574\u306e\u5e02\u533a\u753a\u6751\u9577\u3092\u78ba\u8a8d\u3057\u6b63\u3057\u304f\u7a0e\u52d9\u7533\u544a\u3057\u3088\u3046<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u5e02\u533a\u753a\u6751\u9577\u3068\u306f\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u5148\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u539f\u5247\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u51e6\u7406\u3067\u3059\u304c\u3001\u540c\u6642\u306b\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7a0e\u52d9\u7533\u544a\u3082\u517c\u306d\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306b\u95a2\u3059\u308b\u66f8\u985e\u306b\u306f\u3001\u6240\u5f97\u7a0e\u306e\u7533\u544a\u5148\u3067\u3042\u308b\u7a0e\u52d9\u7f72\u9577\u3068\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u5148\u3067\u3042\u308b\u5e02\u533a\u753a\u6751\u9577\u3092\u8a18\u8f09\u3059\u308b\u6b04\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u9577\u6b04\u306b\u306f\u3001\u4f1a\u793e\u306e\u672c\u5e97\u307e\u305f\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u5e02\u533a\u753a\u6751\u9577\u6b04\u306b\u306f\u3001\u5f93\u696d\u54e1\u306e\u5c45\u4f4f\u3057\u3066\u3044\u308b\u81ea\u6cbb\u4f53\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u5c45\u4f4f\u5730\u306f\u539f\u5247\u4f4f\u6c11\u7968\u306e\u3042\u308b\u81ea\u6cbb\u4f53\u3067\u3059\u304c\u3001\u5358\u8eab\u8d74\u4efb\u306a\u3069\u3067\u5143\u306e\u81ea\u6cbb\u4f53\u306b\u4f4f\u6c11\u7968\u3092\u6b8b\u3057\u305f\u307e\u307e\u8ee2\u5c45\u3057\u305f\u5834\u5408\u306f\u3001\u5b9f\u969b\u306b\u4f4f\u3093\u3067\u3044\u308b\u81ea\u6cbb\u4f53\u306b\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u5e74\u306b1\u56de\u306e\u7a0e\u52d9\u51e6\u7406\u306e\u305f\u3081\u3001\u8a18\u8f09\u65b9\u6cd5\u3092\u5fd8\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u5f53\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u5e74\u672b\u8abf\u6574\u306e\u5e02\u533a\u753a\u6751\u9577\u3092\u78ba\u8a8d\u3057\u3001\u6b63\u3057\u304f\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\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\/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\/48474\/?provider=pa_basic&provider_info=cv.61249.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","protected":false},"excerpt":{"rendered":"<p>\u5e74\u672b\u8abf\u6574\u3068\u306f\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u3092\u6e05\u7b97\u3059\u308b\u7a0e\u52d9\u51e6\u7406\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306f\u539f\u5247\u5e74\u306b1\u56de\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u66f8\u985e\u306e\u63d0\u51fa\u5148\u306f\u3001\u4f1a\u793e\u304c\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u7a0e\u52d9\u7f72\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7533\u544a\u66f8\u985e\u306f\u6240\u7ba1\u306e\u7a0e\u52d9\u7f72\u9577\u5b9b\u306b\u4f5c\u6210\u3057\u307e\u3059\u304c\u3001\u5e02\u533a\u753a [&hellip;]<\/p>\n","protected":false},"author":53,"featured_media":66104,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21],"tags":[],"person_in_charge":[93],"customer_depth":[94],"work_category":[114],"class_list":["post-61249","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-annual-adjustment","person_in_charge-hr-t1-3","customer_depth-hr-t2-1","work_category-hr-t3-ta1"],"acf":{"pdf-dlbox-url":"","templatesbox-title":"\u5e02\u533a\u753a\u6751\u9577\u6b04\u306e\u6b63\u3057\u3044\u66f8\u304d\u65b9\uff06\u8a18\u8f09\u4f8b\u30ac\u30a4\u30c9","templatesbox-img1-url":"","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\u300c\u5e02\u533a\u753a\u6751\u9577 \u8abf\u3079\u65b9\u300d\u300c\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8 \u5e02\u533a\u753a\u6751\u9577\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\/9939\/"},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/61249","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\/53"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/comments?post=61249"}],"version-history":[{"count":25,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/61249\/revisions"}],"predecessor-version":[{"id":102637,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/61249\/revisions\/102637"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/media\/66104"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/media?parent=61249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/categories?post=61249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/tags?post=61249"},{"taxonomy":"person_in_charge","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/person_in_charge?post=61249"},{"taxonomy":"customer_depth","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/customer_depth?post=61249"},{"taxonomy":"work_category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/work_category?post=61249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}