{"id":86979,"date":"2025-03-18T14:06:49","date_gmt":"2025-03-18T05:06:49","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=86979"},"modified":"2026-02-27T15:00:37","modified_gmt":"2026-02-27T06:00:37","slug":"%e4%bc%9a%e7%a4%be%e3%81%a7%e6%97%a9%e9%80%80%e3%82%84%e9%81%85%e5%88%bb%e3%82%92%e3%81%97%e3%81%9f%e3%82%89%e6%ac%a0%e5%8b%a4%e6%89%b1%e3%81%84%e3%81%ab%e3%81%aa%e3%82%8b%ef%bc%9f%e6%ad%a3%e3%81%97","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/86979\/","title":{"rendered":"\u4f1a\u793e\u3067\u65e9\u9000\u3084\u9045\u523b\u3092\u3057\u305f\u3089\u6b20\u52e4\u6271\u3044\u306b\u306a\u308b\uff1f\u6b63\u3057\u3044\u30eb\u30fc\u30eb\u3084\u8a08\u7b97\u65b9\u6cd5\u3092\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\/49090\/?provider=pa_basic&provider_info=cv.86979.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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data-impression-and-click-trigger-link-text>\u9045\u523b\u65e9\u9000\u3068\u6b20\u52e4\u6271\u3044\u306e\u6cd5\u7684\u30eb\u30fc\u30eb\u89e3\u8aac<\/p>\n                    <p class=\"advads-templates-box-text\">\u9045\u523b\u65e9\u9000\u3068\u6b20\u52e4\u6271\u3044\u306e\u6cd5\u7684\u30eb\u30fc\u30eb\u89e3\u8aac\u3092\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\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>\n<div id=\"post-below-intro\"><\/div><h2>\u4f1a\u793e\u3067\u65e9\u9000\u3084\u9045\u523b\u3092\u3057\u305f\u3089\u6b20\u52e4\u6271\u3044\u306b\u306a\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u3067\u65e9\u9000\u3084\u9045\u523b\u304c\u6b20\u52e4\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>\u306b\u3088\u308a\u307e\u3059\u3002<\/b><\/span>\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u300c\u65e9\u9000\u3084\u9045\u523b\u30923\u56de\u3057\u305f\u3089\u6b20\u52e41\u65e5\u3068\u30ab\u30a6\u30f3\u30c8\u3059\u308b\u300d\u3068\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c91\u6761\u3067\u306f\u3001\u6e1b\u7d66\u306e\u5236\u88c1\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u5c31\u696d\u898f\u5247\u3067\u3001\u52b4\u50cd\u8005\u306b\u5bfe\u3057\u3066\u6e1b\u7d66\u306e\u5236\u88c1\u3092\u5b9a\u3081\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u6e1b\u7d66\u306f\u3001\u4e00\u56de\u306e\u984d\u304c\u5e73\u5747\u8cc3\u91d1\u306e\u4e00\u65e5\u5206\u306e\u534a\u984d\u3092\u8d85\u3048\u3001\u7dcf\u984d\u304c\u4e00\u8cc3\u91d1\u652f\u6255\u671f\u306b\u304a\u3051\u308b\u8cc3\u91d1\u306e\u7dcf\u984d\u306e\u5341\u5206\u306e\u4e00\u3092\u8d85\u3048\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/322AC0000000049#Mp-Ch_9-At_91:~:text=%E3%81%B0%E3%81%AA%E3%82%89%E3%81%AA%E3%81%84%E3%80%82-,%EF%BC%88%E5%88%B6%E8%A3%81%E8%A6%8F%E5%AE%9A%E3%81%AE%E5%88%B6%E9%99%90%EF%BC%89,%E7%B7%8F%E9%A1%8D%E3%81%AE%E5%8D%81%E5%88%86%E3%81%AE%E4%B8%80%E3%82%92%E8%B6%85%E3%81%88%E3%81%A6%E3%81%AF%E3%81%AA%E3%82%89%E3%81%AA%E3%81%84%E3%80%82,-%EF%BC%88%E6%B3%95%E4%BB%A4%E5%8F%8A%E3%81%B3%E5%8A%B4%E5%83%8D\" target=\"_blank\" rel=\"noopener\">e-GOV\u6cd5\u4ee4\u691c\u7d22\u300c\u7b2c\u4e5d\u5341\u4e00\u6761\u300d<\/a><\/p><\/blockquote>\n<p>\u305f\u3068\u3048\u3070\u300110\u5206\u306e\u9045\u523b\u30923\u56de\u3057\u305f\u969b\u306b\u63a7\u9664\u3057\u3066\u3044\u3044\u306e\u306f30\u5206\u306e\u8cc3\u91d1\u3067\u3042\u308a\u30011\u65e5\u5206\u306e\u6b20\u52e4\u6271\u3044\u306b\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u30021\u65e5\u5206\u306e\u6b20\u52e4\u3068\u3057\u3066\u6271\u3046\u307e\u305f\u306f\u6e1b\u7d66\u3059\u308b\u3068\u9055\u6cd5\u3068\u307f\u306a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u65e9\u9000\u30fb\u9045\u523b\u30fb\u6b20\u52e4\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u304c\u65e9\u9000\u3084\u9045\u523b\u3001\u6b20\u52e4\u3092\u3057\u305f\u5834\u5408\u306f\u300c\u63a7\u9664\u300d\u306b\u3088\u3063\u3066\u4e0d\u5c31\u52b4\u6642\u9593\u5206\u306e\u8cc3\u91d1\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span>\u3053\u306e\u7d66\u4e0e\u8a08\u7b97\u306e\u51e6\u7406\u3092\u300c\u9045\u523b\u65e9\u9000\u63a7\u9664\u300d\u3084\u300c\u52e4\u6020\u63a7\u9664\u300d\u3068\u547c\u3076\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u63a7\u9664\u91d1\u984d\u306f\u6708\u7d66\u3092\u57fa\u306b\u8a08\u7b97\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3042\u308a\u3001\u65e9\u9000\u30fb\u9045\u523b\u30fb\u6b20\u52e4\u3092\u3057\u305f\u6642\u9593\u5206\u306e\u7d66\u4e0e\u3092\u6e1b\u3089\u3059\u5bfe\u5fdc\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3>\u9045\u523b\u65e9\u9000\u63a7\u9664\u306e\u6839\u62e0\uff5c\u30ce\u30fc\u30ef\u30fc\u30af\u30ce\u30fc\u30da\u30a4\u306e\u539f\u5247<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u65e9\u9000\u63a7\u9664\u3082\u9045\u523b\u63a7\u9664\u3082\u3001\u8a08\u7b97\u65b9\u6cd5\u306f\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/b><\/span>\u63a7\u9664\u306e\u5bfe\u5fdc\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u63a7\u9664\u984d\u3092\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u304b\u307e\u3067\u4f01\u696d\u3054\u3068\u306b\u6c7a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u3001\u65e9\u9000\u30fb\u9045\u523b\u306e\u5834\u5408\u306f1\u6642\u9593\u3042\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1\u306b\u3001\u65e9\u9000\u3084\u9045\u523b\u3092\u3057\u305f\u5206\u306e\u6642\u9593\u6570\u3092\u639b\u3051\u5408\u308f\u305b\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\u6b20\u52e4\u306e\u5834\u5408\u306f\u3001\u6708\u7d66\u3092\u6240\u5b9a\u52b4\u50cd\u65e5\u6570\u3067\u5272\u3063\u3066\u51fa\u3057\u305f1\u65e5\u3042\u305f\u308a\u306e\u8cc3\u91d1\u3092\u6b20\u52e4\u65e5\u6570\u5206\u63a7\u9664\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u63a7\u9664\u306e\u7a2e\u985e<\/th>\n<th>\u8a08\u7b97\u5f0f<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9045\u523b\u65e9\u9000<\/td>\n<td style=\"text-align: left;\">1\u6642\u9593\u3042\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1\u00d7\u9045\u523b\u65e9\u9000\u3057\u305f\u6642\u9593\u6570<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6b20\u52e4<\/td>\n<td style=\"text-align: left;\">\u6708\u7d66\u00f7\u6240\u5b9a\u52b4\u50cd\u65e5\u6570\u00d7\u6b20\u52e4\u65e5\u6570<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u72ec\u81ea\u306e\u30eb\u30fc\u30eb\u3092\u8a2d\u3051\u3066\u6e1b\u7b97\u3084\u52a0\u7b97\u3092\u884c\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u5fc5\u305a1\u5206\u5358\u4f4d\u3067\u51e6\u7406\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u304d\u3061\u3093\u3068\u5468\u77e5\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9045\u523b\u65e9\u9000\u63a7\u9664\u306e\u30eb\u30fc\u30eb\u3092\u8a2d\u5b9a\u3057\u3001\u5c31\u696d\u898f\u5247\u306b\u660e\u8a18\u3092\u3057\u305f\u3089\u5f93\u696d\u54e1\u5168\u54e1\u3078\u5468\u77e5\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u5185\u5bb9\u304c\u66f4\u65b0\u3055\u308c\u305f\u5834\u5408\u3082\u5fc5\u305a\u5468\u77e5\u3057\u3001\u3069\u306e\u3088\u3046\u306a\u5185\u5bb9\u306e\u30eb\u30fc\u30eb\u306a\u306e\u304b\u8aac\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5468\u77e5\u3092\u5fb9\u5e95\u3059\u308b\u3053\u3068\u3067\u3001\u5c31\u696d\u898f\u5247\u306b\u5247\u3063\u305f\u7d66\u4e0e\u63a7\u9664\u306e\u51e6\u7406\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8aac\u660e\u5f8c\u306b\u8cea\u7591\u5fdc\u7b54\u306e\u6642\u9593\u3092\u8a2d\u3051\u305f\u308a\u3001\u540c\u610f\u3092\u5f97\u3066\u304b\u3089\u904b\u7528\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u3068\u306e\u30c8\u30e9\u30d6\u30eb\u9632\u6b62\u306b\u3082\u3064\u306a\u304c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u9045\u523b\u65e9\u9000\u63a7\u9664\u306e6\u3064\u306e\u30eb\u30fc\u30eb<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u9045\u523b\u65e9\u9000\u63a7\u9664\u306b\u306f\u3001\u6291\u3048\u3066\u304a\u304f\u3079\u304d\u30eb\u30fc\u30eb\u304c\u4e3b\u306b6\u3064\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u63a7\u9664\u306f1\u5206\u5358\u4f4d\u3067\u8a08\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u306f\u3001\u65e9\u9000\u30fb\u9045\u523b\u30fb\u6b20\u52e4\u304c\u3042\u3063\u305f\u6642\u9593\u5206\u3060\u3051\u884c\u3046\u3053\u3068\u304c\u524d\u63d0\u3067\u3042\u308a\u3001\u52b4\u50cd\u304c\u63d0\u4f9b\u3055\u308c\u305f\u6642\u9593\u5206\u306f\u8cc3\u91d1\u3092\u5168\u984d\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u5f53\u305f\u308a\u524d\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u4e0d\u5c31\u52b4\u306e\u6642\u9593\u4ee5\u4e0a\u306b\u8cc3\u91d1\u3092\u63a7\u9664\u3059\u308b\u306e\u306f\u8a8d\u3081\u3089\u308c\u305a\u30011\u5206\u5358\u4f4d\u3067\u8a08\u7b97\u3059\u308b\u306e\u304c\u7fa9\u52d9\u3067\u3059\u3002<\/p>\n<p>\u3082\u305715\u5206\u308430\u5206\u5358\u4f4d\u3067\u5207\u308a\u4e0a\u3052\u3066\u8a08\u7b97\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c24\u6761\u3068\u7b2c37\u6761\u306e\u9055\u53cd\u306b\u8a72\u5f53\u3057\u3001\u7f70\u91d1\u3084\u7f70\u5247\u304c\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u300118\u6642\u304c\u7d42\u696d\u6642\u9593\u306e\u4f1a\u793e\u306717\u664239\u5206\u306b\u9000\u52e4\u3057\u3066\u65e9\u9000\u3057\u305f\u5834\u5408\u3001\u50cd\u304b\u306a\u304b\u3063\u305f21\u5206\u306b\u76f8\u5f53\u3059\u308b\u7d66\u4e0e\u306e\u307f\u3092\u63a7\u9664\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306b17\u664230\u5206\u3067\u9000\u52e4\u3057\u305f\u3068\u3057\u306630\u5206\u306b\u76f8\u5f53\u3059\u308b\u7d66\u4e0e\u3092\u63a7\u9664\u3057\u3066\u3057\u307e\u3046\u306e\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u53cd\u3059\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6e1b\u7d66\u306b\u3088\u308b\u5236\u88c1\u306f\u63a7\u9664\u3068\u306f\u5225\u306e\u5bfe\u51e6\u3068\u3057\u3066\u8003\u3048\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u63a7\u9664\u3068\u4f3c\u305f\u5bfe\u5fdc\u306b\u300c\u6e1b\u7d66\u300d\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5225\u306e\u51e6\u7406\u3068\u3057\u3066\u8003\u3048\u308b\u3079\u304d\u3067\u3059\u3002<\/b><\/span>\u63a7\u9664\u306f\u3001\u52b4\u50cd\u3057\u306a\u304b\u3063\u305f\u6642\u9593\u5206\u306e\u8cc3\u91d1\u3092\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3042\u308a\u3001\u6e1b\u7d66\u306f\u5f93\u696d\u54e1\u306e\u52e4\u52d9\u614b\u5ea6\u306b\u554f\u984c\u304c\u3042\u308b\u5834\u5408\u306e\u61f2\u6212\u51e6\u5206\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u307e\u305f\u3001\u6e1b\u7d66\u306e\u5236\u88c1\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>1\u56de\u306e\u6e1b\u7d66\u984d\u306f1\u65e5\u306e\u5e73\u5747\u8cc3\u91d1\u306e\u534a\u984d\u4ee5\u4e0b\u306b\u3059\u308b<\/li>\n<li>\u6e1b\u7d66\u984d\u306f\u4e00\u8cc3\u91d1\u652f\u6255\u671f\u306b\u304a\u3051\u308b\u8cc3\u91d1\u7dcf\u984d\u306e10%\u4ee5\u4e0b\u306b\u3059\u308b<\/li>\n<li>\u5c31\u696d\u898f\u5247\u306b\u61f2\u6212\u898f\u5b9a\u3092\u8a2d\u3051\u3066\u5468\u77e5\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u63a7\u9664\u304c\u4f01\u696d\u3054\u3068\u306b\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u308b\u4e00\u65b9\u3067\u3001\u6e1b\u7d66\u306f\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u3088\u3063\u3066\u898f\u5b9a\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5bfe\u51e6\u65b9\u6cd5\u3092\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u65e9\u9000\u30fb\u9045\u523b\u3068\u6b8b\u696d\u306f\u76f8\u6bba\u3067\u304d\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e9\u9000\u3084\u9045\u523b\u306b\u3088\u308b\u4e0d\u5c31\u52b4\u306e\u6642\u9593\u3068\u3001\u6b8b\u696d\u306b\u3088\u308b\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u4ee5\u4e0a\u306e\u52b4\u50cd\u6642\u9593\u304c\u3042\u308b\u5834\u5408\u3001\u76f8\u6bba\u3067\u304d\u306a\u3044\u304b\u3068\u8003\u3048\u308b\u4eba\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u65e9\u9000\u3084\u9045\u523b\u306f\u63a7\u9664\u3068\u3057\u3066\u8a08\u7b97\u3057\u3001\u6b8b\u696d\u306f\u5272\u5897\u8cc3\u91d1\u3092\u4e0a\u4e57\u305b\u3057\u3066\u8cc3\u91d1\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u539f\u5247\u306f\u76f8\u6bba\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u540c\u65e5\u5185\u3067\u3042\u308c\u3070\u3001\u9045\u523b\u3068\u6b8b\u696d\u3092\u76f8\u6bba\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u540c\u65e5\u5185\u3067\u3042\u308c\u3070\u300130\u5206\u9045\u523b\u3057\u305f\u65e5\u306e\u7d42\u696d\u6642\u523b\u5f8c\u306b30\u5206\u50cd\u3044\u3066\u3082\u3089\u3063\u3066\u3082\u3001\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u306b\u8db3\u308a\u306a\u3044\u5206\u3092\u88dc\u3063\u305f\u306b\u904e\u304e\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u57fa\u672c\u7684\u306b\u306f\u5225\u3005\u306b\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u65e9\u9000\u30fb\u9045\u523b\u3092\u6709\u7d66\u6271\u3044\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/54232\/\" data-internallinksmanager029f6b8e52c=\"571\" title=\"\u6709\u7d66\u4f11\u6687\">\u6709\u7d66\u4f11\u6687<\/a>\u306f\u52b4\u50cd\u8005\u306e\u6a29\u5229\u3067\u3042\u308a\u3001\u65e9\u9000\u3084\u9045\u523b\u3092\u3057\u305f\u969b\u306b\u6709\u7d66\u6d88\u5316\u3068\u3057\u3066\u306e\u51e6\u7406\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span>\u300c\u65e9\u9000\u3084\u9045\u523b\u30923\u56de\u3057\u305f\u3089\u6b20\u52e41\u65e5\u3068\u30ab\u30a6\u30f3\u30c8\u300d\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u305d\u306e\u6b20\u52e4\u65e5\u3092\u6709\u4f11\u6d88\u5316\u306b\u5145\u3066\u308b\u3068\u3044\u3063\u305f\u5bfe\u5fdc\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6709\u7d66\u4f11\u6687\u306f\u65e9\u9000\u3084\u9045\u523b\u306e\u56de\u6570\u306b\u3088\u3063\u3066\u6e1b\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u96c7\u7528\u3055\u308c\u3066\u304b\u3089\u534a\u5e74\u304c\u7d4c\u904e\u3057\u3066\u3044\u3066\u3001\u51fa\u52e4\u7387\u304c8\u5272\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u4ed8\u4e0e\u3055\u308c\u308b\u4f11\u65e5\u3067\u3059\u3002\u65e9\u9000\u3084\u9045\u523b\u304c\u591a\u3044\u5f93\u696d\u54e1\u3078\u5236\u88c1\u3092\u4e0e\u3048\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u7d66\u4e0e\u67fb\u5b9a\u306e\u9805\u76ee\u3068\u3057\u3066\u3001\u65e9\u9000\u3084\u9045\u523b\u306e\u56de\u6570\u3092\u8ffd\u52a0\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u539f\u5247\u57fa\u672c\u7d66\u306e\u307f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u306b\u3088\u3063\u3066\u306f\u3001\u57fa\u672c\u7d66\u4ee5\u5916\u306b\u300c\u5f79\u8077\u624b\u5f53\u300d\u3084\u300c\u8cc7\u683c\u624b\u5f53\u300d\u300c\u6276\u990a\u624b\u5f53\u300d\u306a\u3069\u304c\u652f\u7d66\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u9045\u523b\u65e9\u9000\u63a7\u9664\u306e\u5bfe\u8c61\u306f\u57fa\u672c\u7d66\u306e\u307f\u3067\u3001\u8af8\u624b\u5f53\u306f\u8a08\u7b97\u306b\u5165\u308c\u306a\u3044\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u8af8\u624b\u5f53\u3092\u63a7\u9664\u5bfe\u8c61\u306b\u542b\u3080\u3053\u3068\u3092\u30eb\u30fc\u30eb\u3068\u3057\u3066\u5c31\u696d\u898f\u5247\u306b\u8a18\u8f09\u3057\u3066\u3001\u5f93\u696d\u54e1\u306b\u5468\u77e5\u3057\u3066\u3044\u308c\u3070\u3001\u8af8\u624b\u5f53\u3082\u542b\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u4f01\u696d\u306b\u3088\u3063\u3066\u8af8\u624b\u5f53\u3092\u542b\u3081\u308b\u304b\u3069\u3046\u304b\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u5c31\u696d\u898f\u5247\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u63a7\u9664\u306e\u8a08\u7b97\u3092\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u7d66\u4e0e\u4f53\u7cfb\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7d66\u4e0e\u4f53\u7cfb\u306e\u5834\u5408\u3001\u7d66\u4e0e\u306e\u6c7a\u3081\u65b9\u304c\u7279\u6b8a\u306a\u305f\u3081\u3001\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5b8c\u5168\u6708\u7d66\u5236<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50273\/\" data-internallinksmanager029f6b8e52c=\"553\" title=\"\u5e74\u4ff8\u5236\">\u5e74\u4ff8\u5236<\/a><\/li>\n<li>\u6b69\u5408\u5236<\/li>\n<li>\u30d5\u30ec\u30c3\u30af\u30b9\u30bf\u30a4\u30e0\u5236<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u5b8c\u5168\u6708\u7d66\u5236\u300d\u3084\u300c\u5e74\u4ff8\u5236\u300d\u3067\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u4e00\u5b9a\u306e\u7d66\u4e0e\u91d1\u984d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u65e9\u9000\u3084\u9045\u523b\u306b\u3088\u308b\u7d66\u4e0e\u63a7\u9664\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u300c\u6b69\u5408\u5236\u300d\u306e\u5834\u5408\u306f\u3001\u6b69\u5408\u7d66\u306e\u90e8\u5206\u304c\u6210\u679c\u3084\u58f2\u4e0a\u306b\u3088\u3063\u3066\u7d66\u4e0e\u304c\u7b97\u51fa\u3055\u308c\u308b\u305f\u3081\u3001\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u300c\u30d5\u30ec\u30c3\u30af\u30b9\u30bf\u30a4\u30e0\u5236\u300d\u3067\u306f\u3001\u7dcf\u52b4\u50cd\u6642\u9593\u304c\u898f\u5b9a\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3044\u3044\u305f\u3081\u3001\u65e9\u9000\u3084\u9045\u523b\u3068\u3044\u3046\u6982\u5ff5\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u81ea\u793e\u306e\u7d66\u4e0e\u4f53\u7cfb\u3092\u78ba\u8a8d\u3057\u3001\u9045\u523b\u65e9\u9000\u63a7\u9664\u306e\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u7279\u6b8a\u306a\u7d66\u4e0e\u4f53\u7cfb\u3060\u3068\u5f93\u696d\u54e1\u81ea\u8eab\u3082\u65e9\u9000\u3084\u9045\u523b\u306b\u3088\u308b\u5bfe\u51e6\u306b\u3064\u3044\u3066\u7406\u89e3\u3067\u304d\u3066\u3044\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u304d\u3061\u3093\u3068\u8aac\u660e\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2>\u9045\u523b\u65e9\u9000\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u9045\u523b\u65e9\u9000\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u4f8b\u3068\u3042\u308f\u305b\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u9045\u523b\u65e9\u9000\u63a7\u9664\u306e\u8a08\u7b97\u5f0f<\/h3>\n<p>\u300c\u9045\u523b\u65e9\u9000\u63a7\u9664\u984d\u300d\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u9045\u523b\u65e9\u9000\u63a7\u9664\u984d=\u300c\u6708\u306e\u7d66\u4e0e\u984d\u300d\u00f7\u300c1\u30f6\u6708\u3042\u305f\u308a\u306e\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u300d\u00d7\u300c \u65e9\u9000\u30fb\u9045\u523b\u3057\u305f\u6642\u9593\u300d<\/strong><\/div>\n<p>\u300c\u6708\u306e\u7d66\u4e0e\u984d\u300d\u3068\u306f1\u30f6\u6708\u9593\u306b\u652f\u6255\u3046\u7d66\u4e0e\u984d\u306e\u3053\u3068\u3067\u3042\u308a\u3001\u539f\u5247\u306f\u57fa\u672c\u7d66\u306e\u307f\u3067\u3001\u8af8\u624b\u5f53\u3092\u542b\u3081\u308b\u5834\u5408\u306f\u5c31\u696d\u898f\u5247\u3078\u306e\u660e\u8a18\u3068\u5f93\u696d\u54e1\u3078\u306e\u5468\u77e5\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u9045\u523b\u65e9\u9000\u63a7\u9664\u306e\u5177\u4f53\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee5\u4e0b\u306e\u6761\u4ef6\u4e0b\u306e\u5f93\u696d\u54e1\u306b\u304a\u3051\u308b\u9045\u523b\u65e9\u9000\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6708\u7d66\uff1a30\u4e07\u5186<\/li>\n<li>\u5f79\u8077\u624b\u5f53\uff1a5\u4e07\u5186<\/li>\n<li>\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593\uff1a160\u6642\u9593<\/li>\n<li>\u65e9\u9000\u30fb\u9045\u523b\u306e\u5408\u8a08\u6642\u9593\uff1a10\u6642\u9593<\/li>\n<\/ul>\n<\/div>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u9045\u523b\u65e9\u9000\u63a7\u9664\u984d\uff1d30\u4e07\u5186 \u00f7 160\u6642\u9593 \u00d7 10\u6642\u9593 = 18,750\u5186<\/strong><\/div>\n<p>\u4ed6\u306b\u624b\u5f53\u3084\u63a7\u9664\u5bfe\u8c61\u304c\u306a\u3051\u308c\u3070\u3001\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u91d1\u984d\u306f\u300c350,000\u5186-18,750\u5186=331,250\u5186\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u3001\u5c31\u696d\u898f\u5247\u306b\u8af8\u624b\u5f53\u3082\u542b\u3081\u308b\u3053\u3068\u3092\u660e\u8a18\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u9045\u523b\u65e9\u9000\u63a7\u9664\u984d\uff1d\uff0830\u4e07\u5186+5\u4e07\u5186\uff09\u00f7 160\u6642\u9593 \u00d7 10\u6642\u9593 = 21,875\u5186<\/strong><\/div>\n<p>\u8af8\u624b\u5f53\u3092\u542b\u3080\u307b\u3046\u304c\u63a7\u9664\u984d\u306f\u5897\u3048\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u91d1\u984d\u306f\u300c350,000\u5186-21,875\u5186=328,125\u5186\u300d\u3068\u306a\u308a\u3001\u7d50\u679c\u7684\u306b\u624b\u53d6\u308a\u91d1\u984d\u306f\u5c11\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u8af8\u624b\u5f53\u3092\u542b\u3080\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u4ed5\u4e8b\u306b\u304a\u3051\u308b\u65e9\u9000\u30fb\u9045\u523b\u30fb\u6b20\u52e4\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6700\u5f8c\u306b\u3001\u4ed5\u4e8b\u306b\u304a\u3051\u308b\u65e9\u9000\u30fb\u9045\u523b\u30fb\u6b20\u52e4\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u30923\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u65e9\u9000\u3092\u6b20\u52e4\u6271\u3044\u306b\u3057\u305f\u3089\u9055\u6cd5\u306b\u306a\u308b\uff1f<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: 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