{"id":84698,"date":"2025-02-21T14:52:04","date_gmt":"2025-02-21T05:52:04","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=84698"},"modified":"2026-03-27T16:33:18","modified_gmt":"2026-03-27T07:33:18","slug":"%e7%a4%be%e5%ae%85%e5%88%b6%e5%ba%a6%e3%81%a7%e6%89%80%e5%be%97%e7%a8%8e%e3%82%92%e3%81%8b%e3%81%91%e3%81%aa%e3%81%84%e3%83%9d%e3%82%a4%e3%83%b3%e3%83%88%e3%81%a8%e5%be%93%e6%a5%ad%e5%93%a1%e3%81%ae","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/84698\/","title":{"rendered":"\u793e\u5b85\u5236\u5ea6\u3067\u6240\u5f97\u7a0e\u3092\u304b\u3051\u306a\u3044\u30dd\u30a4\u30f3\u30c8\u3068\u5f93\u696d\u54e1\u306e\u8cc3\u6599\u306e\u6c7a\u3081\u65b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p><span data-sheets-root=\"1\">    <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\/48970\/?provider=pa_basic&provider_info=cv.84698.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    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href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/8521\/?provider=pa_basic&provider_info=cv.84698.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_checklist_for_introducing_a_company_housing_system.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>\u793e\u5b85\u5236\u5ea6 \u5c0e\u5165\u6642\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u793e\u5b85\u5bb6\u8cc3 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#ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u306f\u3001\u4f1a\u793e\u306e\u798f\u5229\u539a\u751f\u306e\u4e00\u74b0\u3068\u3057\u3066\u7528\u3044\u3089\u308c\u308b\u3001\u4f4f\u5c45\u306b\u95a2\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u50cd\u304f\u5074\u304b\u3089\u3059\u308b\u3068\u3001\u4f4f\u5c45\u306b\u95a2\u3059\u308b\u30b5\u30dd\u30fc\u30c8\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u793e\u5b85\u3068\u4f4f\u5b85\u624b\u5f53\uff08\u4f4f\u5b85\u88dc\u52a9\uff09\u306e\u9055\u3044\u306a\u3069\u306f\u3001\u3042\u307e\u308a\u610f\u8b58\u3055\u308c\u307e\u305b\u3093\u3002\u3053\u3053\u3067\u306f\u3001\u6539\u3081\u3066\u793e\u5b85\u306e\u610f\u5473\u3084\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u9055\u3044\u3001\u307e\u305f\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u793e\u6709\u793e\u5b85\u306e\u9055\u3044\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/div>\n<h3>\u793e\u5b85\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u3068\u306f\u3001\u4f01\u696d\u304c\u5f93\u696d\u54e1\u3092\u4f4f\u307e\u308f\u305b\u308b\u305f\u3081\u306b\u7528\u610f\u3057\u305f\u4f4f\u5b85\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u793e\u5b85\u3092\u7528\u610f\u3059\u308b\u76ee\u7684\u306f\u3001\u5f93\u696d\u54e1\u306e\u4f4f\u5c45\u306e\u8cbb\u7528\u8ca0\u62c5\u3092\u8efd\u304f\u3059\u308b\u305f\u3081\u3067\u3001\u798f\u5229\u539a\u751f\u306e\u4e00\u74b0\u3067\u3059\u3002\u793e\u5b85\u306b\u306f\u3001\u5f8c\u8ff0\u3059\u308b\u300c\u501f\u308a\u4e0a\u3052\u793e\u5b85\u300d\u3068\u300c\u793e\u6709\u793e\u5b85\u300d\u306e2\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002\u793e\u5b85\u5236\u5ea6\u306f\u4f01\u696d\u5074\u304c\u6b63\u3057\u304f\u5236\u5ea6\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u4f01\u696d\u3068\u5f93\u696d\u54e1\u3001\u53cc\u65b9\u306b\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u793e\u5b85\u3068\u4f4f\u5b85\u624b\u5f53\uff08\u4f4f\u5b85\u88dc\u52a9\uff09\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u3068\u4f3c\u305f\u5236\u5ea6\u3068\u3057\u3066\u3001\u4f4f\u5b85\u624b\u5f53\uff08\u4f4f\u5b85\u88dc\u52a9\uff09\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4f01\u696d\u306b\u3088\u3063\u3066\u540d\u79f0\u306f\u7570\u306a\u308a\u3001\u4f4f\u5b85\u88dc\u52a9\u3084\u5bb6\u8cc3\u624b\u5f53\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u547c\u3073\u540d\u304c\u3042\u308a\u307e\u3059\u3002\u4f4f\u5b85\u624b\u5f53\u306f\u3001\u5f93\u696d\u54e1\u306e\u5bb6\u8cc3\u88dc\u52a9\u3092\u76ee\u7684\u306b\u3001\u4f01\u696d\u304c\u73fe\u91d1\u652f\u7d66\u3092\u884c\u3046\u798f\u5229\u539a\u751f\u3067\u3059\u3002\u4f4f\u5b85\u624b\u5f53\u306f\u3001\u7d66\u4e0e\u3068\u540c\u7b49\u306e\u6271\u3044\u306b\u306a\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u4f4f\u5b85\u624b\u5f53\u304c\u4e0a\u4e57\u305b\u3055\u308c\u305f\u5206\u3060\u3051\u8ab2\u7a0e\u91d1\u984d\u306f\u591a\u304f\u306a\u308a\u3001\u7a0e\u8ca0\u62c5\u306f\u91cd\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f4f\u5b85\u624b\u5f53\u306e\u5834\u5408\u3001\u5f93\u696d\u54e1\u304c\u4f4f\u307e\u3044\u306e\u8cc3\u8cb8\u5951\u7d04\u3092\u7d50\u3076\u306e\u306b\u5bfe\u3057\u3001\u793e\u5b85\u306e\u5951\u7d04\u8005\u306f\u4f01\u696d\u3067\u3059\u3002\u5bb6\u8cc3\u306e\u88dc\u52a9\u65b9\u6cd5\u3082\u3001\u4f4f\u5b85\u624b\u5f53\u304c\u7d66\u4e0e\u3067\u306e\u73fe\u91d1\u652f\u7d66\u306a\u306e\u306b\u5bfe\u3057\u3001\u793e\u5b85\u5236\u5ea6\u306f\u7d66\u4e0e\u304b\u3089\u306e\u5929\u5f15\u304d\u3067\u3059\u3002\u540c\u3058\u4f4f\u5b85\u306b\u95a2\u3059\u308b\u30b5\u30dd\u30fc\u30c8\u3067\u3082\u3001\u5185\u5bb9\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th><\/th>\n<th>\u793e\u5b85\u5236\u5ea6<\/th>\n<th>\u4f4f\u5b85\u624b\u5f53\uff08\u4f4f\u5b85\u88dc\u52a9\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"text-align: left;\">\u7269\u4ef6\u306e\u5951\u7d04\u8005\uff08\u5bb6\u8cc3\u8ca0\u62c5\u8005\uff09<\/th>\n<td style=\"text-align: left;\">\u6cd5\u4eba<\/td>\n<td style=\"text-align: left;\">\u5f93\u696d\u54e1<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u5bb6\u8cc3\u306e\u88dc\u52a9\u65b9\u6cd5<\/th>\n<td style=\"text-align: left;\">\u5272\u5b89\u306e\u5bb6\u8cc3\u3092\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d<\/td>\n<td style=\"text-align: left;\">\u624b\u5f53\u3068\u3057\u3066\u73fe\u91d1\u652f\u7d66<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u8ab2\u7a0e\u306e\u6709\u7121<\/th>\n<td style=\"text-align: left;\">\u6761\u4ef6\u6b21\u7b2c\u3067\u8ab2\u7a0e\u306a\u3057<\/td>\n<td style=\"text-align: left;\">\u8ab2\u7a0e\u3042\u308a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6<\/h3>\n<p><span style=\"background-color: 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#ffff99;\"><b>\u793e\u6709\u793e\u5b85\u5236\u5ea6\u306f\u3001\u4f01\u696d\u304c\u6301\u3064\u5c45\u4f4f\u7269\u4ef6\u3092\u5f93\u696d\u54e1\u306b\u8cb8\u3057\u51fa\u3059\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u793e\u6709\u793e\u5b85\u306e\u5834\u5408\u3001\u4f01\u696d\u304c\u7269\u4ef6\u306e\u7dad\u6301\u7ba1\u7406\u3092\u884c\u3044\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3082\u4f01\u696d\u304c\u8ca0\u62c5\u3057\u307e\u3059\u3002\u3059\u3067\u306b\u6240\u6709\u3059\u308b\u7269\u4ef6\u3092\u8cb8\u3057\u51fa\u3059\u305f\u3081\u3001\u5c45\u4f4f\u5730\u3084\u9593\u53d6\u308a\u304c\u3042\u308b\u7a0b\u5ea6\u6c7a\u307e\u3063\u3066\u3044\u308b\u306e\u304c\u3001\u793e\u6709\u793e\u5b85\u5236\u5ea6\u306e\u7279\u5fb4\u3067\u3059\u3002\u307e\u305f\u5f93\u696d\u54e1\u3084\u305d\u306e\u5bb6\u65cf\u3068\u306e\u4ea4\u6d41\u6a5f\u4f1a\u304c\u5897\u3048\u3001\u4eba\u306b\u3088\u3063\u3066\u306f\u826f\u3055\u3068\u3057\u3066\u611f\u3058\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u793e\u5b85\u306b\u6240\u5f97\u7a0e\u3092\u767a\u751f\u3055\u305b\u306a\u3044\u30dd\u30a4\u30f3\u30c8\u3068\u8cc3\u6599\u306e\u6c7a\u3081\u65b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u6709\u793e\u5b85\u304b\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306b\u9650\u3089\u305a\u3001\u793e\u5b85\u5236\u5ea6\u306f\u4f4f\u5c45\u305d\u306e\u3082\u306e\u3092\u652f\u7d66\u3059\u308b\u798f\u5229\u539a\u751f\u3067\u3059\u3002<\/b><\/span>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u3089\u305a\u3001\u7a0e\u6cd5\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u5f93\u696d\u54e1\u306b\u8cb8\u3057\u51fa\u3059\u5834\u5408\u3068\u5f79\u54e1\u306b\u8cb8\u3057\u51fa\u3059\u5834\u5408\u306b\u308f\u3051\u3001\u6240\u5f97\u7a0e\u3092\u767a\u751f\u3055\u305b\u306a\u3044\u305f\u3081\u306e\u8981\u4ef6\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5f93\u696d\u54e1\u306b\u793e\u5b85\u3092\u8cb8\u3059\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u306b\u793e\u5b85\u3092\u8cb8\u3059\u5834\u5408\u30011\u30f6\u6708\u3042\u305f\u308a\u4e00\u5b9a\u984d\u306e\u5bb6\u8cc3\uff08\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50\uff05\u4ee5\u4e0a\uff09\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308c\u3070\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u3068\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u5408\u8a08\u984d\u3068\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u8cc3\u6599\u76f8\u5f53\u984d\u3068\u306f<\/div>\n<p>\u8cc3\u6599\u76f8\u5f53\u984d\u3068\u306f\u3001\u4ee5\u4e0b1\u301c3\u306e\u5408\u8a08\u984d\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\uff08\u305d\u306e\u5e74\u5ea6\u306e\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d70.2\uff05<\/li>\n<li>12\u5186\u00d7\uff08\u305d\u306e\u5efa\u7269\u306e\u7dcf\u5e8a\u9762\u7a4d\u33a1\uff0f3.3\u33a1\uff09<\/li>\n<li>\uff08\u305d\u306e\u5e74\u5ea6\u306e\u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d70.22%<\/li>\n<\/ol>\n<\/div>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2597.htm\" target=\"_blank\" rel=\"noopener\">No.2597 \u4f7f\u7528\u4eba\u306b\u793e\u5b85\u3084\u5bee\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<p>\u5f93\u696d\u54e1\u306b\u793e\u5b85\u3068\u3057\u3066\u7269\u4ef6\u3092\u8cb8\u3057\u51fa\u3057\u3066\u3001\u6240\u5f97\u7a0e\u3092\u767a\u751f\u3055\u305b\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u306a\u3089\u3001\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50\uff05\u4ee5\u4e0a\u3092\u4f7f\u7528\u6599\u3068\u3057\u3066\u5fb4\u53ce\u3057\u307e\u3057\u3087\u3046\u300250%\u3092\u4e0b\u56de\u308b\u984d\u3067\u8cb8\u3057\u3066\u3044\u308b\u3068\u3001\u5b9f\u969b\u306e\u5bb6\u8cc3\u3068\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u5dee\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u8cc3\u6599\u76f8\u5f53\u984d\u304c10\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u3001\u5f93\u696d\u54e1\u306e\u5929\u5f15\u304d\u984d\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u8ab2\u7a0e\u91d1\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span>\u5177\u4f53\u4f8b<\/span>\u8cc3\u6599\u76f8\u5f53\u984d\u304c10\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u91d1\u984d<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u793e\u5b85\u4f7f\u7528\u6599\u3068\u3057\u3066\u3001\u5f93\u696d\u54e1\u304b\u3089\u6bce\u67084\u4e07\u5186\u3092\u5929\u5f15\u304d\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3068\u306e\u5dee\u984d6\u4e07\u5186\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b<\/li>\n<li>\u793e\u5b85\u4f7f\u7528\u6599\u3068\u3057\u3066\u3001\u6bce\u67085\u4e07\u5186\u3092\u5929\u5f15\u304d\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3002<\/li>\n<li>\u7121\u511f\u3067\u5f93\u696d\u54e1\u306b\u793e\u5b85\u3092\u8cb8\u3057\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6bce\u670810\u4e07\u5186\u304c\u7d66\u4e0e\u8ab2\u7a0e\u3055\u308c\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u8a08\u7b97\u3059\u308b\u306b\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u901a\u77e5\u66f8\u3092\u78ba\u8a8d\u3057\u3001\u5efa\u7269\u306e\u7dcf\u5e8a\u9762\u7a4d\u3084\u8ab2\u7a0e\u6a19\u6e96\u984d\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002\u5fc5\u8981\u306a\u60c5\u5831\u3092\u6574\u7406\u3057\u3001\u6b63\u3057\u304f\u5bb6\u8cc3\u76f8\u5f53\u984d\u3092\u7b97\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5f79\u54e1\u306b\u793e\u5b85\u3092\u8cb8\u3059\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u306b\u793e\u5b85\u3092\u8cb8\u3057\u51fa\u3059\u5834\u5408\u3001\u5f93\u696d\u54e1\u3068\u540c\u3058\u304f\u30011\u30f6\u6708\u3042\u305f\u308a\u4e00\u5b9a\u984d\u306e\u5bb6\u8cc3\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308c\u3070\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u306a\u3044\u70b9\u306f\u540c\u3058\u3067\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u5f93\u696d\u54e1\u304c\u793e\u5b85\u3092\u501f\u308a\u308b\u5834\u5408\u306b\u306f\u3001\u8cc3\u6599\u76f8\u5f53\u984d\u306e50%\u4ee5\u4e0a\u3092\u652f\u6255\u3063\u3066\u3044\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5f79\u54e1\u304c\u793e\u5b85\u3092\u501f\u308a\u308b\u5834\u5408\u3001\u8cc3\u6599\u76f8\u5f53\u984d\u4ee5\u4e0a\u306e\u5bb6\u8cc3\u3092\u652f\u6255\u308f\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u70b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u70b9\u306f\u3001\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5f79\u54e1\u306e\u793e\u5b85\u306e\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u7b97\u51fa\u65b9\u6cd5\u306f\u3001\u5f93\u696d\u54e1\u306b\u793e\u5b85\u3092\u8cb8\u3057\u51fa\u3059\u5834\u5408\u3068\u7b97\u5b9a\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u5f79\u54e1\u306b\u793e\u5b85\u3092\u8cb8\u3057\u51fa\u3059\u5834\u5408\u306f\u3001\u305d\u306e\u7269\u4ef6\u304c\u300c\u5c0f\u898f\u6a21\u306a\u4f4f\u5b85\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u304c\u9375\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u5f79\u54e1\u306b\u8cb8\u4e0e\u3059\u308b\u793e\u5b85\u304c\u5c0f\u898f\u6a21\u306a\u4f4f\u5b85\u306e\u5834\u5408<\/div>\n<p>\u6b21\u306e1\u301c3\u307e\u3067\u306e\u5408\u8a08\u984d\u304c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\uff08\u305d\u306e\u5e74\u5ea6\u306e\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d70.2\uff05<\/li>\n<li>12\u5186\u00d7\uff08\u305d\u306e\u5efa\u7269\u306e\u7dcf\u5e8a\u9762\u7a4d\u33a1\uff0f3.3\u33a1\uff09<\/li>\n<li>\uff08\u305d\u306e\u5e74\u5ea6\u306e\u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d70.22\uff05<\/li>\n<\/ol>\n<\/div>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u5f79\u54e1\u306b\u8cb8\u4e0e\u3059\u308b\u793e\u5b85\u304c\u5c0f\u898f\u6a21\u306a\u4f4f\u5b85\u3067\u306a\u3044\u5834\u5408<\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u81ea\u793e\u6240\u6709\u306e\u793e\u5b85\u306e\u5834\u5408<br \/>\n\u6b21\u306e\u30a4\u3068\u30ed\u306e\u5408\u8a08\u984d\u306e12\u5206\u306e1\u304c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30a4\uff08\u305d\u306e\u5e74\u5ea6\u306e\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d712%<br \/>\n\u305f\u3060\u3057\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c30\u5e74\u3092\u8d85\u3048\u308b\u5efa\u7269\u306e\u5834\u5408\u306b\u306f12%\u3067\u306f\u306a\u304f\u300110%\u3092\u4e57\u3058\u307e\u3059\u3002<\/li>\n<li>\u30ed\uff08\u305d\u306e\u5e74\u5ea6\u306e\u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d76%<\/li>\n<\/ul>\n<\/li>\n<li>\u4ed6\u304b\u3089\u501f\u308a\u53d7\u3051\u305f\u4f4f\u5b85\u7b49\u3092\u8cb8\u4e0e\u3059\u308b\u5834\u5408<br \/>\n\u4f1a\u793e\u304c\u5bb6\u4e3b\u306b\u652f\u6255\u3046\u5bb6\u8cc3\u306e50%\u306e\u91d1\u984d\u3068\u3001\u4e0a\u8a181\u3067\u7b97\u51fa\u3057\u305f\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3068\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u91d1\u984d\u304c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2600.htm\" target=\"_blank\" rel=\"noopener\">No.2600 \u5f79\u54e1\u306b\u793e\u5b85\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<h2>\u4f01\u696d\u5074\u306e\u793e\u5b85\u5236\u5ea6\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u4f01\u696d\u304c\u793e\u5b85\u5236\u5ea6\u3092\u8a2d\u3051\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u7a0e\u91d1\u9762\u4ee5\u5916\u306b\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f3\u3064\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5f93\u696d\u54e1\u306e\u6e80\u8db3\u5ea6\u30a2\u30c3\u30d7\u306b\u3064\u306a\u304c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u306f\u5f93\u696d\u54e1\u306e\u4f4f\u5b85\u8cbb\u7528\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u5f93\u696d\u54e1\u306f\u751f\u6d3b\u306e\u5b89\u5b9a\u3092\u5f97\u3089\u308c\u3001\u696d\u52d9\u3078\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u30a2\u30c3\u30d7\u3084\u3001\u4f01\u696d\u3078\u306e\u4fe1\u983c\u611f\u306e\u9ad8\u307e\u308a\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u793e\u6709\u793e\u5b85\u5236\u5ea6\u306f\u8fd1\u6240\u306b\u5f93\u696d\u54e1\u3084\u305d\u306e\u5bb6\u65cf\u304c\u4f4f\u3080\u305f\u3081\u3001\u793e\u54e1\u540c\u58eb\u306e\u3064\u306a\u304c\u308a\u3082\u5f37\u5316\u3055\u308c\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u5074\u9762\u306b\u3088\u308a\u3001\u96e2\u8077\u3092\u9632\u6b62\u3059\u308b\u52b9\u679c\u3082\u671f\u5f85\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u793e\u5b85\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u304b\u304b\u3089\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u304c\u793e\u5b85\u3068\u3057\u3066\u8ca0\u62c5\u3057\u305f\u8cbb\u7528\u306f\u7d66\u4e0e\u6271\u3044\u3068\u306a\u3089\u305a\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306e\u8ce6\u8ab2\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/b><\/span>7\u4e07\u5186\u306e\u5bb6\u8cc3\u624b\u5f53\u306e\u652f\u7d66\u3068\u30017\u4e07\u5186\u306e\u793e\u5b85\u8cbb\u7528\u306e\u8ca0\u62c5\u3092\u6bd4\u8f03\u3059\u308b\u3068\u3001\u5bb6\u8cc3\u624b\u5f53\u306f\u7d66\u4e0e\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u305d\u306e\u5206\u306b\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u793e\u5b85\u306e\u5834\u5408\u306f7\u4e07\u5186\u306b\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u6cd5\u4eba\u306b\u3068\u3063\u3066\u306f\u3001\u5bb6\u8cc3\u624b\u5f53\u3088\u308a\u3082\u793e\u5b85\u306e\u307b\u3046\u304c\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u304b\u304b\u3089\u305a\u3001\u8ca0\u62c5\u306e\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4f01\u696d\u306e\u30a4\u30e1\u30fc\u30b8\u30a2\u30c3\u30d7\u306b\u3064\u306a\u304c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u304c\u3042\u308b\u3053\u3068\u306f\u3001\u5f93\u696d\u54e1\u306e\u6e80\u8db3\u5ea6\u30a2\u30c3\u30d7\u306b\u3064\u306a\u304c\u308b\u3068\u8aac\u660e\u3057\u307e\u3057\u305f\u3002<\/b><\/span>\u3053\u3046\u3057\u305f\u798f\u5229\u539a\u751f\u3078\u306e\u53d6\u308a\u7d44\u307f\u306f\u3001\u793e\u5916\u7684\u306b\u3082\u3088\u3044\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002\u793e\u5b85\u5236\u5ea6\u3092\u798f\u5229\u539a\u751f\u306e\u4e00\u74b0\u3068\u3057\u3066\u8a2d\u3051\u308c\u3070\u3001\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u624b\u539a\u3055\u3084\u3001\u8cc7\u91d1\u9762\u3067\u306e\u4f59\u88d5\u3092\u611f\u3058\u3055\u305b\u3001\u4f01\u696d\u306e\u30a4\u30e1\u30fc\u30b8\u30a2\u30c3\u30d7\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u5f93\u696d\u54e1\u306e\u65b0\u898f\u63a1\u7528\u306e\u969b\u3082\u30a2\u30d4\u30fc\u30eb\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u4f1d\u308f\u308a\u3001\u5c31\u8077\u5148\u3084\u8ee2\u8077\u5148\u3068\u3057\u3066\u691c\u8a0e\u3055\u308c\u3084\u3059\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u4f01\u696d\u5074\u306e\u793e\u5b85\u5236\u5ea6\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u4f01\u696d\u304c\u793e\u5b85\u5236\u5ea6\u3092\u8a2d\u3051\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u30923\u3064\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30b3\u30b9\u30c8\u8ca0\u62c5\u304c\u5e38\u306b\u304b\u304b\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u304c\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u5834\u5408\u3001\u793e\u6709\u793e\u5b85\u5236\u5ea6\u3067\u3082\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u3067\u3082\u3001\u3069\u3061\u3089\u306e\u65b9\u6cd5\u3092\u53d6\u3063\u3066\u3082\u5e38\u306b\u30b3\u30b9\u30c8\u8ca0\u62c5\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u5834\u5408\u3001\u5f93\u696d\u54e1\u3078\u306e\u8cc3\u6599\u306f\u4e00\u822c\u7684\u306a\u8cc3\u6599\u76f8\u5834\u3088\u308a\u3082\u5b89\u304f\u6291\u3048\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u4f1a\u793e\u306f\u8d64\u5b57\u3067\u7269\u4ef6\u3092\u8cb8\u3057\u51fa\u3059\u3053\u3068\u306b\u306a\u308a\u3001\u6bce\u6708\u30b3\u30b9\u30c8\u304c\u767a\u751f\u3059\u308b\u70b9\u306f\u4e8b\u524d\u306b\u8e0f\u307e\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7269\u4ef6\u7ba1\u7406\u3084\u624b\u7d9a\u304d\u306e\u624b\u9593\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f<\/b><\/span><span style=\"background-color: #ffff99;\"><b>\u308a\u4e0a\u3052\u793e\u5b85\u3067\u3082\u793e\u6709\u793e\u5b85\u3067\u3082\u3001\u7ba1\u7406\u3084\u624b\u7d9a\u304d\u306e\u624b\u9593\u306f\u305d\u308c\u305e\u308c\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u65e5\u3005\u306e\u7ba1\u7406\u306f\u7ba1\u7406\u4f1a\u793e\u3084\u5927\u5bb6\u304c\u884c\u3044\u3001\u5951\u7d04\u6642\u3084\u66f4\u65b0\u6642\u306e\u624b\u7d9a\u304d\u306f\u4f01\u696d\u304c\u5bfe\u5fdc\u3057\u307e\u3059\u3002\u793e\u6709\u793e\u5b85\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306a\u3069\u306e\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b\u306e\u306b\u52a0\u3048\u3066\u3001\u65e5\u3005\u306e\u7269\u4ef6\u7ba1\u7406\u3084\u7dad\u6301\u3001\u4fee\u7e55\u3084\u30c8\u30e9\u30d6\u30eb\u5bfe\u5fdc\u307e\u3067\u3001\u793e\u5b85\u3092\u4fdd\u6709\u3059\u308b\u4f01\u696d\u306e\u62c5\u5f53\u3067\u3059\u3002\u3069\u3061\u3089\u306b\u3057\u3066\u3082\u3001\u793e\u5b85\u5236\u5ea6\u3092\u63d0\u4f9b\u3059\u308b\u306b\u306f\u3001\u4e00\u5b9a\u306e\u624b\u9593\u304c\u767a\u751f\u3059\u308b\u70b9\u306f\u3001\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u5834\u5408\u7a7a\u5ba4\u30ea\u30b9\u30af\u304c\u4f34\u3046<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u304c\u793e\u5b85\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u8cc3\u6599\u8ca0\u62c5\u304c\u6291\u3048\u3089\u308c\u308b\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u793e\u5b85\u5236\u5ea6\u306f\u3001\u76f8\u5834\u3088\u308a\u3082\u5bb6\u8cc3\u304c\u4f4e\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u793e\u5b85\u5236\u5ea6\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u6577\u91d1\u3084\u793c\u91d1\u306f\u767a\u751f\u305b\u305a\u3001\u305d\u306e\u5206\u306e\u8ca0\u62c5\u3082\u8efd\u6e1b\u3055\u308c\u3001\u8caf\u84c4\u306a\u3069\u3082\u3057\u3084\u3059\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4f4f\u5b85\u624b\u5f53\u306b\u6bd4\u3079\u3066\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: 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