{"id":85815,"date":"2025-03-05T17:24:23","date_gmt":"2025-03-05T08:24:23","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=85815"},"modified":"2026-03-05T10:22:58","modified_gmt":"2026-03-05T01:22:58","slug":"%e5%9c%9f%e6%9b%9c%e5%87%ba%e5%8b%a4%e3%81%af%e4%bc%91%e6%97%a5%e5%87%ba%e5%8b%a4%e6%89%b1%e3%81%84%e3%81%ab%e3%81%aa%e3%82%89%e3%81%aa%e3%81%84%ef%bc%8136%e5%8d%94%e5%ae%9a%e3%81%a7%e3%81%ae%e6%89%b1","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/85815\/","title":{"rendered":"\u571f\u66dc\u51fa\u52e4\u306f\u4f11\u65e5\u51fa\u52e4\u6271\u3044\u306b\u306a\u3089\u306a\u3044\uff0136\u5354\u5b9a\u3067\u306e\u6271\u3044\u3084\u6ce8\u610f\u70b9\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\/48924\/?provider=pa_basic&provider_info=cv.85815.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><\/span><\/p>\n<p>\u300c\u571f\u66dc\u51fa\u52e4\u3063\u3066<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/49964\/\" data-internallinksmanager029f6b8e52c=\"516\" title=\"\u4f11\u65e5\u51fa\u52e4\">\u4f11\u65e5\u51fa\u52e4<\/a>\u6271\u3044\u306b\u306a\u308b\u306e\uff1f\u300d\u300c36\u5354\u5b9a\u3067\u306e\u6271\u3044\u306f\uff1f\u300d<\/p>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u3082\u3064\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u571f\u66dc\u51fa\u52e4\u306e\u6271\u3044\u304c\u4f11\u65e5\u6271\u3044\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4f01\u696d\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56065\/\" data-internallinksmanager029f6b8e52c=\"376\" title=\"\u5c31\u696d\u898f\u5247\">\u5c31\u696d\u898f\u5247<\/a>\u308436\u5354\u5b9a\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u571f\u66dc\u51fa\u52e4\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u7591\u554f\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u300136\u5354\u5b9a\u4e0a\u3067\u306e\u571f\u66dc\u51fa\u52e4\u306e\u6271\u3044\u3084\u6cd5\u5f8b\u4e0a\u306b\u3088\u308b\u4f11\u65e5\u306e\u8003\u3048\u65b9\u3001\u306b\u3064\u3044\u306636\u5354\u5b9a\u306b\u3082\u3068\u3065\u304f\u571f\u66dc\u51fa\u52e4\u3078\u306e\u5bfe\u5fdc\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u9069\u5207\u306a\u52b4\u50cd\u6642\u9593\u7ba1\u7406\u3092\u884c\u3044\u3001\u6642\u9593\u5916\u52b4\u50cd\u304c\u6cd5\u5b9a\u306e\u4e0a\u9650\u6642\u9593\u3092\u8d85\u3048\u305f\u308a\u3001\u672a\u6255\u3044\u8cc3\u91d1\u304c\u767a\u751f\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u306b\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br 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style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u4f11\u65e5\u306b\u306f\u6cd5\u5b9a\u4f11\u65e5\u3068\u6cd5\u5b9a\u5916\u4f11\u65e5\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f11\u65e5\u306e\u7a2e\u985e\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u52b4\u50cd\u6642\u9593\u306e\u7ba1\u7406\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6cd5\u5b9a\u4f11\u65e5<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u6cd5\u5b9a\u5916\u4f11\u65e5\u3068\u306f\u3001\u6cd5\u5b9a\u4f11\u65e5\u4ee5\u5916\u306b\u4f01\u696d\u304c\u72ec\u81ea\u306b\u8a2d\u5b9a\u3059\u308b\u4f11\u65e5\u3092\u6307\u3057\u3001\u6240\u5b9a\u4f11\u65e5\u3068\u3082\u547c\u3073\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u9031\u4f112\u65e5\u5236\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u591a\u304f\u3067\u3001\u65e5\u66dc\u65e5\u3092\u6cd5\u5b9a\u4f11\u65e5\u3001\u571f\u66dc\u65e5\u30fb\u795d\u65e5\u3092\u6cd5\u5b9a\u5916\u4f11\u65e5\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u65e5\u66dc\u65e5\u3092\u6cd5\u5b9a\u4f11\u65e5\u3001\u571f\u66dc\u65e5\u3092\u6cd5\u5b9a\u5916\u4f11\u65e5\u3068\u3059\u308b\u5834\u5408\u3001\u571f\u66dc\u51fa\u52e4\u3092\u3057\u3066\u3082\u6cd5\u5f8b\u4e0a\u306f\u4f11\u65e5\u52b4\u50cd\u306b\u306f\u8a72\u5f53\u305b\u305a\u3001\u6642\u9593\u5916\u52b4\u50cd\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4f01\u696d\u306e\u5c31\u696d\u898f\u5247\u3084\u52b4\u4f7f\u5354\u5b9a\u306b\u3088\u3063\u3066\u306f\u3001\u6cd5\u5b9a\u5916\u4f11\u65e5\u306e\u52b4\u50cd\u3092\u300c\u4f11\u65e5\u52b4\u50cd\u300d\u3068\u3057\u3066\u6271\u3046\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u5404\u4f01\u696d\u306e\u898f\u5b9a\u3067\u660e\u78ba\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u571f\u66dc\u51fa\u52e4\u3092\u3059\u308b\u5834\u5408\u306e3\u3064\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u571f\u66dc\u51fa\u52e4\u3092\u3059\u308b\u969b\u306b\u306f\u3001\u52b4\u50cd\u6761\u4ef6\u3084\u8cc3\u91d1\u8a08\u7b97\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u571f\u66dc\u51fa\u52e4\u304c\u6cd5\u5b9a\u4f11\u65e5\u52b4\u50cd\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u3001\u5272\u5897\u8cc3\u91d1\u7387\u3084\u6642\u9593\u5916\u52b4\u50cd\u306e\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6cd5\u5b9a\u4f11\u65e5\u52b4\u50cd\u306e\u5272\u5897\u8cc3\u91d1\u7387\u306f35%\u4ee5\u4e0a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u5b9a\u4f11\u65e5\u306b\u52b4\u50cd\u3092\u884c\u3046\u5834\u5408\u3001\u5272\u5897\u8cc3\u91d1\u7387\u306f35%\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u306f\u3001\u6cd5\u5b9a\u4f11\u65e5\u306e\u52b4\u50cd\u306b\u5bfe\u3057\u3066\u306f\u901a\u5e38\u306e\u8cc3\u91d1\u306b\u52a0\u3048\u306635%\u4ee5\u4e0a\u306e\u5272\u5897\u8cc3\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u571f\u66dc\u51fa\u52e4\u304c\u4f11\u65e5\u52b4\u50cd\uff08\u6cd5\u5b9a\u4f11\u65e5\uff09\u6271\u3044\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5c31\u696d\u898f\u5247\u3067\u571f\u66dc\u65e5\u3092\u6cd5\u5b9a\u4f11\u65e5\u3068\u3057\u3066\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n<li>\u9031\u306e\u8d77\u7b97\u65e5\u304c\u65e5\u66dc\u65e5\u306e\u4f1a\u793e\u306b\u304a\u3044\u3066\u6cd5\u5b9a\u4f11\u65e5\u3092\u7279\u5b9a\u3057\u3066\u304a\u3089\u305a\u3001\u90311\u65e5\u306e\u4f11\u65e5\u304c\u78ba\u4fdd\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\uff084\u90314\u4f11\u306e\u5909\u5f62\u4f11\u65e5\u5236\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304f\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u4e00\u65b9\u3067\u3001\u571f\u66dc\u51fa\u52e4\u304c\u6cd5\u5b9a\u5916\u4f11\u65e5\u306e\u52b4\u50cd\u3068\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u6642\u9593\u5916\u52b4\u50cd\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u308b\u305f\u3081\u3001\u5272\u5897\u7387\u306f\u52b4\u50cd\u6642\u9593\u306b\u5fdc\u3058\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u52e4\u52d9\u898f\u5247\u3092\u78ba\u8a8d\u3057\u3001\u5272\u5897\u8cc3\u91d1\u306e\u9069\u7528\u6761\u4ef6\u3092\u6b63\u3057\u304f\u628a\u63e1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u6cd5\u5b9a\u4f11\u65e5\u52b4\u50cd\u306b\u6642\u9593\u5916\u52b4\u50cd\u306f\u767a\u751f\u3057\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u5b9a\u4f11\u65e5\u306b\u52b4\u50cd\u3092\u884c\u3046\u5834\u5408\u3001\u6642\u9593\u5916\u52b4\u50cd\u306b\u306f\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u306f\u3001\u6cd5\u5b9a\u4f11\u65e5\u306e\u52b4\u50cd\u3068\u3001\u9031\u306e\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593\u3067\u3042\u308b40\u6642\u9593\u3092\u8d85\u3048\u308b\u52b4\u50cd\u3068\u3092\u533a\u5225\u3057\u3066\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u6cd5\u5b9a\u4f11\u65e5\u306b\u50cd\u3044\u305f\u6642\u9593\u306f\u9031\u306e\u52b4\u50cd\u6642\u9593\u306e\u8a08\u7b97\u306b\u542b\u3081\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u6cd5\u5b9a\u4f11\u65e5\u306b\u50cd\u3044\u305f\u52b4\u50cd\u6642\u9593\u306f\u3001\u6642\u9593\u5916\u52b4\u50cd\u306e\u5236\u9650\uff08\u5e74\u9593720\u6642\u9593\u4ee5\u5185\uff09\u306b\u3082\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u6cd5\u5b9a\u4f11\u65e5\u52b4\u50cd\u306e\u7279\u5fb4\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u9031\u306e\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593\uff0840\u6642\u9593\uff09\u3092\u8d85\u3048\u308b\u52b4\u50cd\u6642\u9593\u304b\u3089\u306f\u9664\u5916<\/li>\n<li>\u6cd5\u5b9a\u4f11\u65e5\u306b\u52b4\u50cd\u3057\u3066\u3082\u6642\u9593\u5916\u52b4\u50cd\u306e\u4e0a\u9650\uff08\u5e74\u9593720\u6642\u9593\uff09\u304b\u3089\u306f\u9664\u5916<\/li>\n<li>\u6cd5\u5b9a\u4f11\u65e5\u306b8\u6642\u9593\u3092\u8d85\u3048\u3066\u52b4\u50cd\u3057\u3066\u3082\u5272\u5897\u7387\u306f35\uff05\u306e\u307e\u307e<\/li>\n<\/ul>\n<\/div>\n<p>\u6cd5\u5b9a\u4f11\u65e5\u306e\u30eb\u30fc\u30eb\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u52e4\u52d9\u8a08\u753b\u3092\u7acb\u3066\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u6cd5\u5b9a\u5916\u4f11\u65e5\u52b4\u50cd\u306e\u6642\u9593\u6570\u306f\u300c\u6642\u9593\u5916\u52b4\u50cd\u300d\u306b\u30ab\u30a6\u30f3\u30c8\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u5b9a\u5916\u4f11\u65e5\u306b\u52b4\u50cd\u3092\u884c\u3046\u5834\u5408\u3001\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593\u3092\u8d85\u3048\u3066\u52b4\u50cd\u3057\u305f\u6642\u9593\u304c\u6642\u9593\u5916\u52b4\u50cd\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>2019\u5e744\u6708\u306e\u50cd\u304d\u65b9\u6539\u9769\u95a2\u9023\u6cd5\u306e\u65bd\u884c\u306b\u3088\u308a\u3001\u6642\u9593\u5916\u52b4\u50cd\u306e\u4e0a\u9650\u898f\u5236\u304c\u5f37\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u4f01\u696d\u306f\u5e74\u9593720\u6642\u9593\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u52b4\u50cd\u6642\u9593\u3092\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u6cd5\u5b9a\u4f11\u65e5\u3068\u6cd5\u5b9a\u5916\u4f11\u65e5\u306e\u6271\u3044\u306e\u9055\u3044\u3011<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u52b4\u50cd\u6642\u9593\u306e\u6271\u3044<\/th>\n<th>\u6642\u9593\u5916\u52b4\u50cd\uff08\u5e74\u9593720\u6642\u9593\uff09\u306e\u4e0a\u9650\u306b\u542b\u307e\u308c\u308b\u304b<\/th>\n<th>\u5272\u5897\u8cc3\u91d1\u7387<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6cd5\u5b9a\u4f11\u65e5\u52b4\u50cd<\/td>\n<td style=\"text-align: left;\">\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593\u306e\u67a0\u5916<\/td>\n<td style=\"text-align: left;\">\u542b\u307e\u308c\u306a\u3044<\/td>\n<td style=\"text-align: left;\">35%\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6cd5\u5b9a\u5916\u4f11\u65e5\u52b4\u50cd\uff08\u6240\u5b9a\u4f11\u65e5\u52b4\u50cd\uff09<\/td>\n<td style=\"text-align: left;\">\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593\u306b\u542b\u307e\u308c\u308b<\/td>\n<td style=\"text-align: left;\">\u542b\u307e\u308c\u308b<\/td>\n<td style=\"text-align: left;\">25%\u4ee5\u4e0a\uff08\u6642\u9593\u5916\u52b4\u50cd\u3068\u3057\u3066\u8a08\u7b97\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3068\u3048\u3070\u3001\u571f\u66dc\u65e5\u304c\u6cd5\u5b9a\u5916\u4f11\u65e5\u3068\u306a\u3063\u3066\u3044\u308b\u4f01\u696d\u3067\u306f\u3001\u571f\u66dc\u51fa\u52e4\u306e\u6642\u9593\u304c\u3059\u3079\u3066\u6642\u9593\u5916\u52b4\u50cd\u306b\u52a0\u7b97\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u30011\u65e58\u6642\u9593\u4ee5\u5185\u306e\u52b4\u50cd\u306f\u901a\u5e38\u52b4\u50cd\u6642\u9593\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3059\u3067\u306b\u903140\u6642\u9593\u306b\u9054\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u571f\u66dc\u65e5\u306e\u52b4\u50cd\u6642\u9593\u304c1\u65e58\u6642\u9593\u3092\u8d85\u3048\u308b\u3068\u3001\u6642\u9593\u5916\u52b4\u50cd\u6271\u3044\u3067\u3001\u5e74\u9593720\u6642\u9593\u306e\u5236\u9650\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<h2>\u571f\u66dc\u51fa\u52e4\u306e\u5272\u5897\u8cc3\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u571f\u66dc\u51fa\u52e4\u6642\u306e\u5272\u5897\u8cc3\u91d1\u306f\u3001\u571f\u66dc\u65e5\u306e\u6271\u3044\u3084\u52b4\u50cd\u6642\u9593\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8cc3\u91d1\u8a08\u7b97\u3092\u6b63\u3057\u304f\u884c\u3044\u3001\u9069\u5207\u306a\u52b4\u50cd\u74b0\u5883\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3010\u5272\u5897\u8cc3\u91d1\u306e\u8a08\u7b97\u5f0f\u3011<\/p>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u8a08\u7b97\u3092\u7c21\u7d20\u5316\u3059\u308b\u305f\u3081\u306b\u6642\u7d66\u306e\u57fa\u672c\u7d66\u306e\u307f\u304c\u652f\u7d66\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u571f\u66dc\u51fa\u52e4\u306e\u30d1\u30bf\u30fc\u30f3\u5225\u5272\u5897\u7387\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u52e4\u52d9\u6761\u4ef6<\/th>\n<th>\u5272\u5897\u7387<\/th>\n<th>\u6642\u7d661,200\u5186\u306e\u5834\u5408<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6cd5\u5b9a\u5916\u4f11\u65e5\uff08\u571f\u66dc\u51fa\u52e4\u30fb\u903140\u6642\u9593\u8d85\u904e\u306a\u3057\uff09<\/td>\n<td>\u5272\u5897\u306a\u3057<\/td>\n<td>1,200\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6cd5\u5b9a\u5916\u4f11\u65e5\uff08\u571f\u66dc\u51fa\u52e4\u30fb\u903140\u6642\u9593\u8d85\u904e\uff09<\/td>\n<td>25%<\/td>\n<td>1,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6cd5\u5b9a\u5916\u4f11\u65e5\uff08\u571f\u66dc\u51fa\u52e4\u30fb\u6df1\u591c\u52e4\u52d9\uff09<\/td>\n<td>25%<\/td>\n<td>1,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6cd5\u5b9a\u4f11\u65e5\uff08\u571f\u66dc\u51fa\u52e4\uff09<\/td>\n<td>35%<\/td>\n<td>1,620\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6cd5\u5b9a\u4f11\u65e5 + \u6df1\u591c\u52b4\u50cd\uff0822:00\uff5e5:00\uff09<\/td>\n<td>60%<\/td>\n<td>1,920\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u571f\u66dc\u51fa\u52e4\u304c\u6cd5\u5b9a\u5916\u4f11\u65e5\u306e\u52b4\u50cd\u3067\u3042\u308c\u3070\u3001\u903140\u6642\u9593\u3092\u8d85\u3048\u306a\u3044\u3001\u3082\u3057\u304f\u306f\u6df1\u591c\u52b4\u50cd\u306b\u8a72\u5f53\u3057\u306a\u3044\u9650\u308a\u5272\u5897\u8cc3\u91d1\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u903140\u6642\u9593\u3092\u8d85\u3048\u308b\u5834\u5408\u3084\u3001\u571f\u66dc\u65e5\u304c\u6cd5\u5b9a\u4f11\u65e5\u306e\u5834\u5408\u306f\u3001\u5272\u5897\u8cc3\u91d1\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u9031\u306e\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593\u304c40\u6642\u9593\u3092\u8d85\u3048\u306a\u304f\u3066\u3082\u3001\u6cd5\u5b9a\u5916\u4f11\u65e5\u306e\u52b4\u50cd\u306b25\uff05\u4ee5\u4e0a\u306e\u5272\u5897\u7387\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3084\u3001\u4f11\u65e5\u51fa\u52e4\u624b\u5f53\u3092\u652f\u7d66\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059<\/p>\n<p>\u52e4\u52d9\u5f62\u614b\u3084\u5c31\u696d\u898f\u5247\u3092\u78ba\u8a8d\u3057\u3001\u6b63\u3057\u3044\u8a08\u7b97\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2>36\u5354\u5b9a\u306b\u3082\u3068\u3065\u304f\u571f\u66dc\u51fa\u52e4\u3078\u306e\u5bfe\u5fdc<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>36\u5354\u5b9a\u306b\u3082\u3068\u3065\u304d\u3001\u571f\u66dc\u51fa\u52e4\u3092\u9069\u5207\u306b\u7ba1\u7406\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f01\u696d\u306e\u7e41\u5fd9\u671f\u5bfe\u5fdc\u3084\u52b4\u50cd\u6642\u9593\u7ba1\u7406\u306e\u65b9\u6cd5\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4ee3\u4f11\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee3\u4f11\u5236\u5ea6\u306f\u3001\u4f11\u65e5\u52b4\u50cd\u3092\u3057\u305f\u5f8c\u306b\u4ee3\u308f\u308a\u306e\u4f11\u65e5\u3092\u53d6\u5f97\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u571f\u66dc\u51fa\u52e4\u3092\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u5f8c\u65e5\u4ee3\u4f11\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u52b4\u50cd\u6642\u9593\u3092\u8abf\u6574\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4ee3\u4f11\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u5272\u5897\u8cc3\u91d1\u306e\u652f\u6255\u3044\u306f\u5fc5\u8981\u3067\u3059\u304c\u3001\u4f01\u696d\u304c\u72ec\u81ea\u306b\u5b9a\u3081\u308b\u4f11\u65e5\u51fa\u52e4\u624b\u5f53\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee3\u4f11\u5236\u5ea6\u306e\u6d3b\u7528\u4f8b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6d3b\u7528\u30b1\u30fc\u30b9<\/th>\n<th>\u5177\u4f53\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u7e41\u5fd9\u671f\u306e\u571f\u66dc\u51fa\u52e4<\/td>\n<td style=\"text-align: left;\">\u7e41\u5fd9\u671f\u306b\u51fa\u52e4\u3057\u3001\u7fcc\u9031\u306e\u5e73\u65e5\u306b\u4ee3\u4f11\u3092\u53d6\u5f97\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u30b7\u30d5\u30c8\u52e4\u52d9\u306e\u8abf\u6574<\/td>\n<td style=\"text-align: left;\">\u4ea4\u4ee3\u5236\u306e\u8077\u5834\u3067\u3001\u52b4\u50cd\u6642\u9593\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u53d6\u308b\u305f\u3081\u306b\u4ee3\u4f11\u3092\u8a2d\u5b9a\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u80b2\u5150\u30fb\u4ecb\u8b77\u3068\u306e\u4e21\u7acb<\/td>\n<td style=\"text-align: left;\">\u67d4\u8edf\u306a\u4ee3\u4f11\u5236\u5ea6\u3092\u6d3b\u7528\u3057\u3001\u5bb6\u5ead\u306e\u4e8b\u60c5\u306b\u5408\u308f\u305b\u3066\u8abf\u6574\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee3\u4f11\u5236\u5ea6\u3092\u9069\u5207\u306b\u904b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u52b4\u50cd\u8005\u306e\u8ca0\u62c5\u8efd\u6e1b\u3068\u52e4\u52d9\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u8abf\u6574\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>36\u5354\u5b9a\u306e\u7279\u5225\u6761\u9805\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>36\u5354\u5b9a\u306b\u306f\u3001\u6642\u9593\u5916\u52b4\u50cd\u306b\u3064\u3044\u3066\u539f\u5247\u670845\u6642\u9593\u30fb\u5e74\u9593360\u6642\u9593\u306e\u4e0a\u9650\u898f\u5236\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3057\u304b\u3057\u3001\u7279\u5225\u6761\u9805\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7e41\u5fd9\u671f\u306a\u3069\u4e0a\u9650\u6642\u9593\u306e\u8d85\u904e\u304c\u907f\u3051\u3089\u308c\u306a\u3044\u72b6\u6cc1\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>36\u5354\u5b9a\u306e\u7279\u5225\u6761\u9805\u3068\u306f\u3001\u4e00\u5b9a\u6761\u4ef6\u306e\u3082\u3068\u4f8b\u5916\u7684\u306b\u6642\u9593\u5916\u52b4\u50cd\u306e\u4e0a\u9650\u3092\u5ef6\u9577\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u3010\u7279\u5225\u6761\u9805\u306e\u9069\u7528\u6761\u4ef6\u3068\u4e0a\u9650\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6761\u4ef6<\/th>\n<th>\u4e0a\u9650<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u7279\u5b9a\u306e\u4e8b\u60c5\uff08\u7e41\u5fd9\u671f\u30fb\u7dca\u6025\u5bfe\u5fdc\u306a\u3069\uff09\u304c\u3042\u308b\u5834\u5408<\/td>\n<td>\u5e74\u9593720\u6642\u9593\u3001\u5358\u6708100\u6642\u9593\u672a\u6e80\u3001\u8907\u6570\u6708\u5e73\u574780\u6642\u9593\u4ee5\u5185<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3010\u7279\u5225\u6761\u9805\u306e\u6d3b\u7528\u4f8b\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6d3b\u7528\u65b9\u6cd5<\/th>\n<th>\u5177\u4f53\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6cd5\u5b9a\u5916\u4f11\u65e5\u52b4\u50cd\u3092\u6642\u9593\u5916\u52b4\u50cd\u306b\u30ab\u30a6\u30f3\u30c8<\/td>\n<td style=\"text-align: left;\">36\u5354\u5b9a\u306e\u7bc4\u56f2\u5185\u3067\u4f11\u65e5\u52b4\u50cd\u3092\u7ba1\u7406<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7e41\u5fd9\u671f\u306b\u571f\u66dc\u51fa\u52e4\u3092\u5897\u3084\u3057\u3001\u9591\u6563\u671f\u306b\u4ee3\u4f11\u3084\u632f\u66ff\u4f11\u65e5\u3092\u53d6\u5f97<\/td>\n<td style=\"text-align: left;\">\u696d\u52d9\u91cf\u306e\u6ce2\u306b\u5fdc\u3058\u305f\u52b4\u50cd\u6642\u9593\u8abf\u6574<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u696d\u52d9\u8ca0\u62c5\u304c\u4e00\u6642\u7684\u306b\u5897\u3048\u308b\u969b\u306b\u3001\u81e8\u6642\u5bfe\u5fdc\u3067\u304d\u308b\u4f53\u5236\u3092\u6574\u5099<\/td>\n<td style=\"text-align: left;\">\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u7279\u5225\u6761\u9805\u9069\u7528\u3067\u52b4\u50cd\u6642\u9593\u3092\u8abf\u6574<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7279\u5225\u6761\u9805\u306e\u9069\u7528\u306f\u614e\u91cd\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001\u8a08\u753b\u7684\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u52b4\u50cd\u6642\u9593\u306e\u7ba1\u7406\u3084\u751f\u7523\u6027\u306e\u5411\u4e0a\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h2>\u571f\u66dc\u51fa\u52e4\u3067\u3088\u304f\u3042\u308b\u7591\u554f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u571f\u66dc\u51fa\u52e4\u306b\u95a2\u3059\u308b\u7591\u554f\u306f\u591a\u304f\u3001\u624b\u5f53\u306e\u6709\u7121\u3084\u6b8b\u696d\u6271\u3044\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u304c\u3068\u304f\u306b\u95a2\u5fc3\u3092\u96c6\u3081\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u571f\u66dc\u51fa\u52e4\u306e\u6271\u3044\u306f\u3001\u4f01\u696d\u306e\u5c31\u696d\u898f\u5247\u3084\u52b4\u50cd\u57fa\u6e96\u6cd5\u306e\u5b9a\u3081\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u571f\u66dc\u51fa\u52e4\u3067\u624b\u5f53\u306f\u306a\u3044\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u571f\u66dc\u51fa\u52e4\u3067\u624b\u5f53\u304c\u652f\u7d66\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u300c\u571f\u66dc\u65e5\u304c\u6cd5\u5b9a\u4f11\u65e5\u304b\u3069\u3046\u304b\u300d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6cd5\u5b9a\u4f11\u65e5\u3067\u306a\u3044\u5834\u5408\u3001\u6642\u9593\u5916\u52b4\u50cd\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u5272\u5897\u8cc3\u91d1\u3084\u4f01\u696d\u304c\u72ec\u81ea\u306b\u652f\u7d66\u3059\u308b\u624b\u5f53\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u571f\u66dc\u51fa\u52e4\u306b\u624b\u5f53\u304c\u3064\u304f\u30b1\u30fc\u30b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6761\u4ef6<\/th>\n<th>\u624b\u5f53<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u52b4\u50cd\u6642\u9593\u304c\u903140\u6642\u9593\u3092\u8d85\u3048\u305f\u5834\u5408<\/td>\n<td style=\"text-align: left;\">\u6642\u9593\u5916\u52b4\u50cd\u3068\u3057\u306625%\u4ee5\u4e0a\u306e\u5272\u5897\u8cc3\u91d1<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5c31\u696d\u898f\u5247\u306b\u300c\u571f\u66dc\u51fa\u52e4\u624b\u5f53\u300d\u306e\u898f\u5b9a\u304c\u3042\u308b\u5834\u5408<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d\u72ec\u81ea\u306e\u624b\u5f53\u304c\u652f\u7d66\u3055\u308c\u308b\u53ef\u80fd\u6027\u3042\u308a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5909\u5f62\u52b4\u50cd\u6642\u9593\u5236\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408<\/td>\n<td style=\"text-align: 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left;\">\u6cd5\u5b9a\u4f11\u65e5\u52b4\u50cd\uff08\u4f11\u65e5\u51fa\u52e4\uff09\u306e\u5834\u5408<\/td>\n<td style=\"text-align: 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