{"id":87045,"date":"2025-03-19T18:30:09","date_gmt":"2025-03-19T09:30:09","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=87045"},"modified":"2026-06-22T12:34:55","modified_gmt":"2026-06-22T03:34:55","slug":"%e7%a4%be%e5%ae%85%e3%81%ae%e3%83%87%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%81%a8%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%81%a8%e3%81%af%ef%bc%9f%e5%88%b6%e5%ba%a6%e3%82%92%e5%b0%8e%e5%85%a5%e3%81%99","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/87045\/","title":{"rendered":"\u793e\u5b85\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u30e1\u30ea\u30c3\u30c8\u3068\u306f\uff1f\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u9055\u3044\u3082\u7d39\u4ecb"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u793e\u5b85\u5236\u5ea6\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u793e\u5b85\u306f\u7a0e\u8ca0\u62c5\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u3092\u8efd\u6e1b\u3067\u304d\u308b\u4e00\u65b9\u3001\u30b3\u30b9\u30c8\u3084\u7ba1\u7406\u696d\u52d9\u306e\u624b\u9593\u3082\u751f\u3058\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul>\n<li>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50%\u4ee5\u4e0a\u3092\u5fb4\u53ce\u3059\u308c\u3070\u7d66\u4e0e\u8ab2\u7a0e\u3092\u907f\u3051\u3089\u308c\u308b\u3002<\/li>\n<li>\u73fe\u7269\u7d66\u4e0e\u4fa1\u984d\u4ee5\u4e0a\u306e\u5fb4\u53ce\u3067<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2057\/\" data-internallinksmanager029f6b8e52c=\"555\" title=\"\u6a19\u6e96\u5831\u916c\u6708\u984d\">\u6a19\u6e96\u5831\u916c\u6708\u984d<\/a>\u3078\u306e\u7b97\u5165\u3092\u9632\u3052\u308b\u3002<\/li>\n<li>\u7a7a\u5ba4\u3084\u4e2d\u9014\u89e3\u7d04\u306b\u3088\u308a\u4f01\u696d\u306b\u5bb6\u8cc3\u306e\u652f\u6255\u3044\u304c\u7d9a\u304f\u3002<\/li>\n<\/ul>\n<p>\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u9055\u3044\u3092\u8e0f\u307e\u3048\u3001\u81ea\u793e\u306b\u5408\u3046\u5236\u5ea6\u3092\u9078\u3076\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\n<\/p><\/div>\n<p>\u793e\u5b85\u5236\u5ea6\u306f\u4f01\u696d\u306e\u798f\u5229\u539a\u751f\u3068\u3057\u3066\u5c0e\u5165\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u751f\u7523\u6027\u306e\u5411\u4e0a\u3084\u63a1\u7528\u529b\u5f37\u5316\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u8efd\u6e1b\u306a\u3069\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u793e\u5b85\u306e\u5236\u5ea6\u30e1\u30ea\u30c3\u30c8\u3092\u6574\u7406\u3057\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u9055\u3044\u3001\u5c0e\u5165\u624b\u9806\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u793e\u5b85\u5236\u5ea6\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u793e\u5b85\u5236\u5ea6\u3068\u306f\uff1f\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u306e\u9055\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u306f\u3001\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u4f4f\u5b85\u3092\u8cb8\u3057\u51fa\u3059\u798f\u5229\u539a\u751f\u306e\u4e00\u74b0\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5185\u95a3\u7ba1\u8f44\u306e\u4eba\u4e8b\u9662\u304c\u5b9f\u65bd\u3057\u305f\u300c\u4ee4\u548c6\u5e74\u6c11\u9593\u4f01\u696d\u306e\u52e4\u52d9\u6761\u4ef6\u5236\u5ea6\u7b49\u8abf\u67fb\u300d\u306b\u3088\u308b\u3068\u3001\u793e\u5b85\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u5272\u5408\u306f\u5168\u4f53\u306745.8%\u3067\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u6570500\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d\u3067\u306f74.8%\u306b\u4e0a\u308a\u3001\u5927\u4f01\u696d\u307b\u3069\u7a4d\u6975\u7684\u306b\u5c0e\u5165\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u793e\u5b85\u5236\u5ea6\u306e\u4e3b\u306a\u76ee\u7684\u306f\u5f93\u696d\u54e1\u306e\u6e80\u8db3\u5ea6\u5411\u4e0a\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4f01\u696d\u304c\u4f4f\u5b85\u3092\u6bd4\u8f03\u7684\u5b89\u304f\u8cb8\u3057\u51fa\u3059\u3068\u3001\u5f93\u696d\u54e1\u306e\u7d4c\u6e08\u7684\u8ca0\u62c5\u304c\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u4eba\u6750\u78ba\u4fdd\u3084\u5b9a\u7740\u7387\u306e\u5411\u4e0a\u306b\u3064\u306a\u304c\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u793e\u5b85\u306b\u306f\u4e3b\u306b\u793e\u6709\u793e\u5b85\u3068\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e2\u7a2e\u985e\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"23%\">\u9805\u76ee<\/th>\n<th width=\"37%\">\u793e\u6709\u793e\u5b85<\/th>\n<th width=\"40%\">\u501f\u308a\u4e0a\u3052\u793e\u5b85<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6982\u8981<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d\u304c\u7269\u4ef6\u3092\u6240\u6709\u30fb\u7ba1\u7406\u3059\u308b\u793e\u5b85<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d\u304c\u5e02\u5834\u306e\u7269\u4ef6\u3092\u501f\u308a\u3066\u5f93\u696d\u54e1\u306b\u8ee2\u8cb8\u3059\u308b\u793e\u5b85<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u521d\u671f\u6295\u8cc7<\/td>\n<td style=\"text-align: left;\">\u4fee\u7e55\u30fb\u8a2d\u5099\u66f4\u65b0\u3092\u81ea\u793e\u3067\u8ca0\u62c5\u3059\u308b\u305f\u3081\u9ad8\u304f\u306a\u308a\u3084\u3059\u3044\u304c\u3001\u9577\u671f\u904b\u7528\u3067\u306f\u5272\u5b89\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308b<\/td>\n<td style=\"text-align: left;\">\u6577\u91d1\u30fb\u793c\u91d1\u7a0b\u5ea6\u3067\u6e08\u3080\u305f\u3081\u5c0f\u3055\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7dad\u6301\u30b3\u30b9\u30c8<\/td>\n<td style=\"text-align: left;\">\u5efa\u7269\u306e\u7dad\u6301\u7ba1\u7406\u30fb\u5165\u9000\u53bb\u5bfe\u5fdc\u3092\u3059\u3079\u3066\u81ea\u793e\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/td>\n<td style=\"text-align: left;\">\u7a7a\u5ba4\u6642\u3082\u5bb6\u8cc3\u304c\u767a\u751f\u3059\u308b\u304c\u3001\u7269\u4ef6\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/23741\/\" data-internallinksmanager029f6b8e52c=\"468\" title=\"\u4fee\u7e55\u8cbb\">\u4fee\u7e55\u8cbb<\/a>\u7528\u306f\u539f\u5247\u30aa\u30fc\u30ca\u30fc\u8ca0\u62c5\u3068\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7ba1\u7406\u8ca0\u62c5<\/td>\n<td style=\"text-align: left;\">\u5efa\u7269\u306e\u7dad\u6301\u7ba1\u7406\u30fb\u5165\u9000\u53bb\u5bfe\u5fdc\u3092\u3059\u3079\u3066\u81ea\u793e\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/td>\n<td style=\"text-align: left;\">\u5951\u7d04\u624b\u7d9a\u304d\u3084\u66f4\u65b0\u5bfe\u5fdc\u304c\u5fc5\u8981\u3060\u304c\u3001\u5efa\u7269\u81ea\u4f53\u306e\u7ba1\u7406\u306f\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044<\/td>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u3092\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b<\/td>\n<td style=\"text-align: left;\">\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3068\u5f93\u696d\u54e1\u304b\u3089\u306e\u5fb4\u53ce\u984d\u306e\u5dee\u984d\u304c\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u9069\u5207\u306a\u8cc3\u6599\u8a2d\u5b9a\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u793e\u54e1\u5bee\u306f\u5358\u8eab\u8005\u5411\u3051\u306b\u98df\u4e8b\u30fb\u5171\u7528\u8a2d\u5099\u304c\u6574\u5099\u3055\u308c\u305f\u4f4f\u5c45\u3067\u3042\u308a\u3001\u793e\u5b85\u3068\u306f\u5229\u7528\u76ee\u7684\u304c\u7570\u306a\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u793e\u5b85\u304c\u500b\u5225\u306e\u5c45\u4f4f\u7a7a\u9593\u3092\u63d0\u4f9b\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001\u793e\u54e1\u5bee\u306f\u96c6\u56e3\u751f\u6d3b\u3092\u524d\u63d0\u3068\u3057\u305f\u65bd\u8a2d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.jinji.go.jp\/content\/000005911.pdf\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c6\u5e74\u6c11\u9593\u4f01\u696d\u306e\u52e4\u52d9\u6761\u4ef6\u5236\u5ea6\u7b49\u8abf\u67fb\uff5c\u4eba\u4e8b\u9662<\/a><\/p>\n<h2>\u3010\u4f01\u696d\u3011\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b5\u3064\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u793e\u5b85\u5236\u5ea6\u306e\u5c0e\u5165\u306f\u3001\u4f01\u696d\u306b\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4f01\u696d\u5074\u304b\u3089\u898b\u305f\u793e\u5b85\u5236\u5ea6\u306e\u30e1\u30ea\u30c3\u30c8\u30925\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>1. \u5f93\u696d\u54e1\u306e\u751f\u7523\u6027\u304c\u5411\u4e0a\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u5f93\u696d\u54e1\u306e\u751f\u7523\u6027\u306e\u5411\u4e0a\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5bb6\u8cc3\u306f\u751f\u6d3b\u8cbb\u306e\u306a\u304b\u3067\u5927\u304d\u306a\u5272\u5408\u3092\u5360\u3081\u3066\u3044\u308b\u305f\u3081\u3001\u793e\u5b85\u306b\u4f4f\u3080\u3068\u7d4c\u6e08\u7684\u8ca0\u62c5\u306e\u8efd\u6e1b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u6e08\u7684\u306a\u4f59\u88d5\u304c\u751f\u307e\u308c\u308b\u3068\u3001\u81ea\u7531\u306b\u4f7f\u3048\u308b\u304a\u91d1\u304c\u5897\u3048\u3001\u5f93\u696d\u54e1\u306e\u6e80\u8db3\u5ea6\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u6e80\u8db3\u611f\u304c\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u7dad\u6301\u3059\u308b\u8981\u56e0\u3068\u306a\u308a\u3001\u696d\u52d9\u306b\u524d\u5411\u304d\u306b\u53d6\u308a\u7d44\u3080\u610f\u6b32\u304c\u6e67\u304d\u3001\u696d\u52d9\u52b9\u7387\u3084\u751f\u7523\u6027\u306e\u5411\u4e0a\u306b\u3064\u306a\u304c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>2. \u5f93\u696d\u54e1\u306e\u5b9a\u7740\u7387\u5411\u4e0a\u30fb\u4eba\u6750\u78ba\u4fdd\u306b\u5f79\u7acb\u3064<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u306f\u3001\u5f93\u696d\u54e1\u306e\u5b9a\u7740\u7387\u5411\u4e0a\u3084\u4eba\u6750\u78ba\u4fdd\u306b\u5bc4\u4e0e\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3068\u304f\u306b\u82e5\u624b\u3084\u5730\u65b9\u304b\u3089\u4e0a\u4eac\u3057\u305f\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u3001\u751f\u6d3b\u8cbb\u306f\u5927\u304d\u306a\u8ca0\u62c5\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u793e\u5b85\u3092\u63d0\u4f9b\u3059\u308b\u3068\u3001\u7d4c\u6e08\u7684\u8ca0\u62c5\u304c\u8efd\u6e1b\u3067\u304d\u3001\u5b89\u5fc3\u3057\u3066\u50cd\u304d\u7d9a\u3051\u308b\u74b0\u5883\u304c\u6574\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b89\u5fc3\u306a\u52b4\u50cd\u74b0\u5883\u306f\u96e2\u8077\u3092\u9632\u304e\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u8cb4\u91cd\u306a\u4eba\u6750\u3092\u78ba\u4fdd\u3059\u308b\u624b\u6bb5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u7d4c\u6e08\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u901a\u3058\u3066\u3001\u4f01\u696d\u306b\u5bfe\u3059\u308b\u4fe1\u983c\u611f\u3082\u9ad8\u307e\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>3. \u4f01\u696d\u30a4\u30e1\u30fc\u30b8\u306e\u5411\u4e0a\u306b\u3064\u306a\u304c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u3068\u3001\u4f01\u696d\u306e\u30a4\u30e1\u30fc\u30b8\u5411\u4e0a\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u793e\u5b85\u5236\u5ea6\u306f\u5f93\u696d\u54e1\u306e\u7d4c\u6e08\u7684\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u3001\u50cd\u304d\u3084\u3059\u3044\u74b0\u5883\u3092\u6574\u3048\u3066\u3044\u308b\u30a2\u30d4\u30fc\u30eb\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u798f\u5229\u539a\u751f\u306b\u529b\u3092\u5165\u308c\u3066\u3044\u308b\u4f01\u696d\u306f\u5916\u90e8\u304b\u3089\u306e\u8a55\u4fa1\u304c\u9ad8\u304f\u3001\u6c42\u8077\u8005\u306b\u5bfe\u3057\u3066\u4f01\u696d\u306e\u9b45\u529b\u3092\u4f1d\u3048\u308b\u624b\u6bb5\u3068\u3057\u3066\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u304c\u5b89\u5fc3\u3057\u3066\u50cd\u3051\u308b\u74b0\u5883\u3092\u63d0\u4f9b\u3059\u308b\u4f01\u696d\u306e\u59ff\u52e2\u306f\u3001\u793e\u4f1a\u7684\u306a\u4fe1\u983c\u3092\u9ad8\u3081\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u30a4\u30e1\u30fc\u30b8\u306e\u5411\u4e0a\u306b\u3082\u5927\u304d\u304f\u8ca2\u732e\u3057\u307e\u3059\u3002<\/p>\n<h3>4. \u7bc0\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u306b\u306f\u3001\u7bc0\u7a0e\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8efd\u6e1b\u3068\u3044\u30462\u3064\u306e\u7d4c\u6e08\u7684\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u5bb6\u8cc3\u306f\u5730\u4ee3\u5bb6\u8cc3\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u304c\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50%\u4ee5\u4e0a\u3092\u5f93\u696d\u54e1\u304b\u3089\u5fb4\u53ce\u3059\u308c\u3070\u3001\u4f01\u696d\u8ca0\u62c5\u5206\u306f\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u4e0a\u306e\u6271\u3044\u3082\u7570\u306a\u308a\u3001\u300c\u73fe\u7269\u7d66\u4e0e\u306e\u4fa1\u984d\u300d\uff08\u539a\u52b4\u7701\u544a\u793a\u306e\u90fd\u9053\u5e9c\u770c\u5225\u30fb\u75731\u7573\u3042\u305f\u308a\u5358\u4fa1\uff09\u4ee5\u4e0a\u3092\u5fb4\u53ce\u3059\u308b\u3053\u3068\u3067\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u3078\u306e\u7b97\u5165\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u4e21\u57fa\u6e96\u3092\u6e80\u305f\u3059\u8a2d\u8a08\u306b\u3059\u308c\u3070\u3001\u4f01\u696d\u8ca0\u62c5\u5206\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u6291\u3048\u306a\u304c\u3089\u5145\u5b9f\u3057\u305f\u798f\u5229\u539a\u751f\u3092\u63d0\u4f9b\u3067\u304d\u308b\u305f\u3081\u3001\u5236\u5ea6\u3068\u3057\u3066\u306e\u5f37\u307f\u304c\u5927\u304d\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>5. \u7dca\u6025\u6642\u306b\u5bfe\u5fdc\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u3092\u5c0e\u5165\u3059\u308b\u3068\u3001\u7dca\u6025\u6642\u306e\u5bfe\u5fdc\u304c\u8fc5\u901f\u306b\u884c\u3048\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u707d\u5bb3\u6642\u3084\u305d\u306e\u4ed6\u306e\u7dca\u6025\u4e8b\u614b\u3067\u306f\u3001\u5f93\u696d\u54e1\u306e\u5b89\u5426\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u793e\u5b85\u5236\u5ea6\u3092\u901a\u3058\u3066\u5f93\u696d\u54e1\u306e\u4f4f\u74b0\u5883\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3068\u3001\u8fc5\u901f\u306b\u30b5\u30dd\u30fc\u30c8\u304c\u3067\u304d\u3001\u4f01\u696d\u3068\u3057\u3066\u306e\u5371\u6a5f\u7ba1\u7406\u304c\u5f37\u5316\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f93\u696d\u54e1\u304c\u4e0d\u5b89\u306a\u72b6\u6cc1\u3067\u3082\u3001\u4f01\u696d\u304c\u8fc5\u901f\u306b\u5bfe\u5fdc\u3059\u308b\u59ff\u52e2\u3092\u898b\u305b\u3089\u308c\u308b\u305f\u3081\u3001\u4f01\u696d\u3078\u306e\u4fe1\u983c\u5ea6\u304c\u9ad8\u307e\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u3010\u5f93\u696d\u54e1\u3011\u793e\u5b85\u5236\u5ea6\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u793e\u5b85\u5236\u5ea6\u306f\u5f93\u696d\u54e1\u306b\u3082\u3001\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u5f93\u696d\u54e1\u5074\u304b\u3089\u898b\u305f\u793e\u5b85\u5236\u5ea6\u306e\u30e1\u30ea\u30c3\u30c8\u30925\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>1. \u7d4c\u6e08\u7684\u306a\u8ca0\u62c5\u304c\u8efd\u6e1b\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u306e\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u5f93\u696d\u54e1\u306e\u7d4c\u6e08\u7684\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u70b9\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e00\u822c\u7684\u306b\u793e\u5b85\u306e\u5bb6\u8cc3\u306f\u5468\u8fba\u76f8\u5834\u306e10\u301c20%\u6c34\u6e96\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u751f\u6d3b\u8cbb\u3092\u6291\u3048\u308b\u3053\u3068\u3067\u81ea\u7531\u306b\u4f7f\u3048\u308b\u304a\u91d1\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u6577\u91d1\u30fb\u793c\u91d1\u30fb\u4ef2\u4ecb\u624b\u6570\u6599\u3092\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u30b1\u30fc\u30b9\u3082\u591a\u304f\u3001\u5165\u5c45\u6642\u306e\u521d\u671f\u8cbb\u7528\u3092\u5fc3\u914d\u305b\u305a\u306b\u6e08\u3080\u70b9\u3082\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>2. \u7269\u4ef6\u63a2\u3057\u3084\u624b\u7d9a\u304d\u306e\u624b\u9593\u304c\u304b\u304b\u3089\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u5f93\u696d\u54e1\u306f\u7269\u4ef6\u63a2\u3057\u3084\u624b\u7d9a\u304d\u306b\u304b\u304b\u308b\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u901a\u5e38\u3001\u7269\u4ef6\u3092\u63a2\u3059\u969b\u306b\u306f\u5468\u8fba\u74b0\u5883\u3092\u8abf\u67fb\u3057\u305f\u308a\u3001\u4e0d\u52d5\u7523\u696d\u8005\u3068\u306e\u3084\u308a\u53d6\u308a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u793e\u5b85\u5236\u5ea6\u3067\u306f\u4f01\u696d\u304c\u63d0\u4f9b\u3059\u308b\u7269\u4ef6\u306b\u4f4f\u3080\u305f\u3081\u3001\u5f93\u696d\u54e1\u304c\u7269\u4ef6\u9078\u3073\u3084\u5951\u7d04\u624b\u7d9a\u304d\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u8ee2\u52e4\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3067\u3082\u793e\u5b85\u304c\u7a7a\u3044\u3066\u3044\u308c\u3070\u3001\u8fc5\u901f\u306b\u5165\u5c45\u624b\u7d9a\u304d\u3092\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u6025\u306a\u8ee2\u52e4\u3067\u3082\u4f4f\u307e\u3044\u306e\u5fc3\u914d\u3092\u305b\u305a\u306b\u6e08\u3080\u305f\u3081\u3001\u5f93\u696d\u54e1\u6e80\u8db3\u5ea6\u306e\u5411\u4e0a\u306b\u671f\u5f85\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>3. \u793e\u4f1a\u4fdd\u967a\u6599\u8efd\u6e1b\u3067\u624b\u53d6\u308a\u304c\u5897\u3048\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u306f\u3001\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u3092\u5897\u3084\u3059\u52b9\u679c\u3082\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f4f\u5b85\u624b\u5f53\u306f\u7d66\u4e0e\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u305f\u3081\u3001\u7dcf\u652f\u7d66\u984d\u304c\u5897\u3048\u3001\u305d\u306e\u5206\u3060\u3051\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3082\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u793e\u5b85\u3067\u3042\u308c\u3070\u5bb6\u8cc3\u306e\u4e00\u90e8\u3092\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3059\u308b\u5f62\u306b\u306a\u308b\u305f\u3081\u3001\u7dcf\u652f\u7d66\u984d\u304c\u6291\u3048\u3089\u308c\u3001\u7d50\u679c\u3068\u3057\u3066\u624b\u53d6\u308a\u304c\u5897\u3048\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u3001\u7a0e\u6cd5\u4e0a\u306e\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d50%\u30eb\u30fc\u30eb\uff08\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5224\u5b9a\uff09\u3068\u3001\u793e\u4f1a\u4fdd\u967a\u4e0a\u306e\u73fe\u7269\u7d66\u4e0e\u4fa1\u984d\uff08\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e\u5224\u5b9a\uff09\u306f\u5225\u5236\u5ea6\u3060\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u4e21\u57fa\u6e96\u3092\u6e80\u305f\u3059\u793e\u5b85\u904b\u7528\u3092\u884c\u3048\u3070\u3001\u4f4f\u5b85\u624b\u5f53\u3088\u308a\u6a19\u6e96\u5831\u916c\u6708\u984d\u304c\u4e0b\u304c\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u6e1b\u306b\u3064\u306a\u304c\u308b\u5834\u5408\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u304c\u4e0b\u304c\u308b\u3068\u3001\u5c06\u6765\u306e\u8001\u9f62<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"334\" title=\"\u539a\u751f\u5e74\u91d1\">\u539a\u751f\u5e74\u91d1<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1895\/\" data-internallinksmanager029f6b8e52c=\"537\" title=\"\u50b7\u75c5\u624b\u5f53\">\u50b7\u75c5\u624b\u5f53<\/a>\u91d1\u306e\u7d66\u4ed8\u984d\u306b\u3082\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u4e21\u9762\u3092\u8e0f\u307e\u3048\u305f\u5224\u65ad\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>4. \u4fdd\u8a3c\u4eba\u30fb\u521d\u671f\u8cbb\u7528\u304c\u4e0d\u8981\u3067\u5165\u5c45\u3057\u3084\u3059\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u306f\u4f1a\u793e\u304c\u501f\u308a\u4e3b\u3068\u306a\u308b\u5951\u7d04\u5f62\u614b\u306e\u305f\u3081\u3001\u500b\u4eba\u3067\u7269\u4ef6\u3092\u501f\u308a\u308b\u969b\u306b\u5fc5\u8981\u306a\u4fdd\u8a3c\u4eba\u3084\u3001\u6577\u91d1\u30fb\u793c\u91d1\u30fb\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\u306e\u521d\u671f\u8cbb\u7528\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8ee2\u52e4\u30fb\u65b0\u5352\u5165\u793e\u30fb\u4e2d\u9014\u5165\u793e\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3082\u3001\u4f1a\u793e\u304c\u624b\u7d9a\u304d\u3084\u8cbb\u7528\u3092\u5f15\u304d\u53d7\u3051\u3066\u304f\u308c\u308b\u305f\u3081\u3001\u6709\u5229\u306a\u6761\u4ef6\u3067\u30b9\u30e0\u30fc\u30ba\u306b\u5165\u5c45\u3067\u304d\u308b\u70b9\u3082\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u65b0\u751f\u6d3b\u306b\u304b\u304b\u308b\u7d4c\u6e08\u7684\u30fb\u6642\u9593\u7684\u306a\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u3001\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u5fc3\u5f37\u3044\u5236\u5ea6\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>5. \u901a\u52e4\u306e\u5229\u4fbf\u6027\u304c\u9ad8\u307e\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u591a\u304f\u306e\u4f01\u696d\u304c\u793e\u5b85\u3092\u8077\u5834\u306e\u8fd1\u304f\u306b\u8a2d\u7f6e\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u901a\u52e4\u6642\u9593\u306e\u77ed\u7e2e\u3092\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u901a\u52e4\u306b\u304b\u304b\u308b\u6642\u9593\u304c\u6e1b\u308b\u3053\u3068\u3067\u53ef\u51e6\u5206\u6642\u9593\u304c\u5897\u3048\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u5145\u5b9f\u3084\u5fc3\u8eab\u306e\u75b2\u52b4\u56de\u5fa9\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6e80\u54e1\u96fb\u8eca\u3067\u306e\u30b9\u30c8\u30ec\u30b9\u304c\u8efd\u6e1b\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u4ed5\u4e8b\u3078\u306e\u96c6\u4e2d\u529b\u3082\u9ad8\u307e\u308a\u3084\u3059\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u50cd\u304d\u3084\u3059\u3055\u306e\u5411\u4e0a\u306f\u3001\u9577\u671f\u7684\u306a\u5f93\u696d\u54e1\u6e80\u8db3\u5ea6\u306e\u5411\u4e0a\u306b\u3082\u5bc4\u4e0e\u3057\u307e\u3059\u3002<\/p>\n<h2>\u3010\u4f01\u696d\u3011\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b4\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u793e\u5b85\u5236\u5ea6\u306f\u4f01\u696d\u5074\u306b\u3068\u3063\u3066\u8ca0\u62c5\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u4f01\u696d\u5074\u304b\u3089\u898b\u305f\u793e\u5b85\u5236\u5ea6\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u9069\u5207\u306a\u5bfe\u7b56\u3092\u8b1b\u3058\u3001\u52b9\u679c\u7684\u306a\u793e\u5b85\u904b\u7528\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1. \u30b3\u30b9\u30c8\u306e\u8ca0\u62c5\u304c\u5927\u304d\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u306e\u904b\u7528\u306b\u306f\u76f8\u5fdc\u306e\u30b3\u30b9\u30c8\u304c\u4f34\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u793e\u6709\u793e\u5b85\u306e\u5834\u5408\u306f\u6570\u5343\u4e07\u301c\u6570\u5104\u5186\u306e\u7269\u4ef6\u8cfc\u5165\u8cbb\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u4fee\u7e55\u8cbb\u30fb\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u7d99\u7d9a\u7684\u306b\u767a\u751f\u3057\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3067\u306f\u793c\u91d1\u30fb\u6577\u91d1\u30fb\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u307b\u304b\u3001\u5951\u7d04\u671f\u9593\u4e2d\u306e\u5bb6\u8cc3\u3068\u9000\u53bb\u6642\u306e\u539f\u72b6\u56de\u5fa9\u8cbb\u306e\u8ca0\u62c5\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u5165\u5c45\u8005\u304c\u9000\u53bb\u3057\u3066\u304b\u3089\u6b21\u306e\u5165\u5c45\u8005\u304c\u6c7a\u307e\u308b\u307e\u3067\u306e\u7a7a\u5ba4\u671f\u9593\u4e2d\u3082\u5bb6\u8cc3\u8ca0\u62c5\u304c\u7d9a\u304f\u305f\u3081\u3001\u7a7a\u5ba4\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u30b3\u30b9\u30c8\u69cb\u9020\u306f\u5f62\u614b\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308b\u305f\u3081\u3001\u5c0e\u5165\u524d\u306b\u81ea\u793e\u306e\u898f\u6a21\u3084\u904b\u7528\u65b9\u91dd\u306b\u5408\u3046\u5f62\u614b\u3092\u5341\u5206\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>2. \u7ba1\u7406\u696d\u52d9\u306e\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u3068\u3001\u5165\u9000\u53bb\u624b\u7d9a\u304d\u30fb\u5bb6\u8cc3\u5fb4\u53ce\u30fb\u4fee\u7e55\u5bfe\u5fdc\u30fb\u5951\u7d04\u66f4\u65b0\u3068\u3044\u3063\u305f\u7ba1\u7406\u696d\u52d9\u304c\u7d99\u7d9a\u7684\u306b\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u3089\u306e\u696d\u52d9\u306f\u4e3b\u306b\u4eba\u4e8b\u30fb\u7dcf\u52d9\u62c5\u5f53\u8005\u304c\u62c5\u3046\u305f\u3081\u3001\u672c\u6765\u696d\u52d9\u3078\u306e\u652f\u969c\u304c\u751f\u3058\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u3001\u3068\u304f\u306b\u5f93\u696d\u54e1\u6570\u304c\u591a\u3044\u4f01\u696d\u3067\u306f\u7ba1\u7406\u306e\u7169\u96d1\u3055\u304c\u9855\u8457\u306b\u306a\u308a\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u5236\u6539\u6b63\u3084\u52b4\u50cd\u6cd5\u6539\u6b63\u306b\u4f34\u3046\u898f\u7a0b\u306e\u898b\u76f4\u3057\u3082\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u884c\u653f\u306e\u52d5\u5411\u3092\u5e38\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u4f53\u5236\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>3. \u5f93\u696d\u54e1\u9593\u306e\u4e0d\u516c\u5e73\u611f\u304c\u751f\u307e\u308c\u3084\u3059\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u306e\u7acb\u5730\u30fb\u8a2d\u5099\u30fb\u5bb6\u8cc3\u8ca0\u62c5\u304c\u5f93\u696d\u54e1\u9593\u3067\u7570\u306a\u308b\u3068\u3001\u4e0d\u516c\u5e73\u611f\u304c\u751f\u307e\u308c\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3068\u3048\u3070\u99c5\u5f92\u6b695\u5206\u306e\u7269\u4ef6\u306820\u5206\u306e\u7269\u4ef6\u30011K\u30682LDK\u3001\u65b0\u7bc9\u3068\u7bc920\u5e74\u3067\u306f\u3001\u540c\u3058\u793e\u5b85\u5236\u5ea6\u3067\u3082\u30e1\u30ea\u30c3\u30c8\u306e\u5dee\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5728\u7c4d\u5e74\u6570\u30fb\u5bb6\u65cf\u69cb\u6210\u30fb\u8077\u4f4d\u306b\u3088\u3063\u3066\u5165\u5c45\u8cc7\u683c\u306b\u5dee\u304c\u3042\u308b\u3068\u3001\u540c\u3058\u7acb\u5834\u3067\u3082\u5165\u308c\u308b\u4eba\u3068\u5165\u308c\u306a\u3044\u4eba\u304c\u751f\u3058\u3001\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u3084\u4eba\u9593\u95a2\u4fc2\u306b\u5f71\u97ff\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u4e0d\u516c\u5e73\u611f\u3092\u9632\u3050\u305f\u3081\u306b\u306f\u3001\u5165\u5c45\u6761\u4ef6\u3084\u5bb6\u8cc3\u88dc\u52a9\u984d\u3092\u660e\u78ba\u306b\u5b9a\u3081\u3001\u793e\u5b85\u306b\u5165\u5c45\u3067\u304d\u306a\u3044\u5f93\u696d\u54e1\u306b\u3082\u4f4f\u5b85\u624b\u5f53\u306a\u3069\u306e\u4ee3\u66ff\u5236\u5ea6\u3092\u8a2d\u3051\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>4. \u7a7a\u5ba4\u671f\u9593\u3084\u4e2d\u9014\u89e3\u7d04\u3067\u5bb6\u8cc3\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3067\u306f\u3001\u5f93\u696d\u54e1\u306e\u9000\u8077\u3084\u8ee2\u52e4\u306b\u3088\u308a\u7a7a\u5ba4\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u5951\u7d04\u671f\u9593\u4e2d\u306e\u5bb6\u8cc3\u3092\u4f01\u696d\u304c\u8ca0\u62c5\u3057\u7d9a\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u3055\u3089\u306b\u3001\u5951\u7d04\u9014\u4e2d\u3067\u306e\u89e3\u7d04\u306b\u306f\u5bb6\u8cc31\u301c2\u30f6\u6708\u5206\u76f8\u5f53\u306e\u9055\u7d04\u91d1\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u3001\u30b3\u30b9\u30c8\u7ba1\u7406\u306e\u96e3\u3057\u3055\u304c\u8ab2\u984c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a7a\u5ba4\u30ea\u30b9\u30af\u3092\u6291\u3048\u308b\u305f\u3081\u306b\u306f\u3001\u5951\u7d04\u671f\u9593\u30921\u301c2\u5e74\u3068\u77ed\u3081\u306b\u8a2d\u5b9a\u3059\u308b\u65b9\u6cd5\u3084\u3001\u793e\u5b85\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u6d3b\u7528\u3057\u3066\u7269\u4ef6\u306e\u5165\u308c\u66ff\u3048\u3092\u67d4\u8edf\u306b\u884c\u3046\u65b9\u6cd5\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<h2>\u3010\u5f93\u696d\u54e1\u3011\u793e\u5b85\u5236\u5ea6\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u793e\u5b85\u5236\u5ea6\u306f\u5f93\u696d\u54e1\u306e\u7d4c\u6e08\u7684\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u4e00\u65b9\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u5f93\u696d\u54e1\u5074\u304b\u3089\u898b\u305f\u793e\u5b85\u5236\u5ea6\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u30924\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>1. \u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u304c\u78ba\u4fdd\u3057\u306b\u304f\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u306e\u4e3b\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u3092\u78ba\u4fdd\u3057\u306b\u304f\u3044\u70b9\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3068\u304f\u306b\u793e\u54e1\u5bee\u578b\u3067\u306f\u540c\u50da\u3084\u4e0a\u53f8\u3068\u751f\u6d3b\u7a7a\u9593\u3092\u5171\u6709\u3059\u308b\u305f\u3081\u3001\u696d\u52d9\u7a7a\u9593\u3068\u306e\u5883\u754c\u304c\u66d6\u6627\u306b\u306a\u308a\u3084\u3059\u304f\u3001\u5fc3\u8eab\u306e\u30ea\u30e9\u30c3\u30af\u30b9\u304c\u3067\u304d\u306a\u3044\u3068\u611f\u3058\u308b\u4eba\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u63a1\u7528\u9762\u63a5\u306e\u6bb5\u968e\u3067\u300c\u793e\u54e1\u5bee\u578b\u304b\u500b\u5225\u7269\u4ef6\u578b\u304b\u300d\u3092\u660e\u793a\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5165\u5c45\u5f8c\u306e\u30df\u30b9\u30de\u30c3\u30c1\u3084\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u304e\u3084\u3059\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>2. \u4f4f\u5c45\u9078\u629e\u306e\u81ea\u7531\u304c\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u3067\u306f\u3001\u4f4f\u5c45\u3092\u81ea\u7531\u306b\u9078\u3079\u306a\u3044\u3053\u3068\u3082\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f01\u696d\u304c\u6307\u5b9a\u3059\u308b\u7269\u4ef6\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u500b\u4eba\u306e\u597d\u307f\u3084\u5bb6\u65cf\u69cb\u6210\u3001\u901a\u52e4\u5229\u4fbf\u6027\u306b\u5408\u3063\u305f\u4f4f\u5c45\u3092\u78ba\u4fdd\u3057\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u4e0d\u6e80\u3092\u8efd\u6e1b\u3059\u308b\u306b\u306f\u3001\u793e\u5b85\u533a\u5206\uff08\u30a8\u30ea\u30a2\u30fb\u9762\u7a4d\u5e2f\uff09\u3067\u8907\u6570\u306e\u9078\u629e\u80a2\u3092\u7528\u610f\u3057\u3001\u500b\u4eba\u5dee\u3078\u306e\u67d4\u8edf\u6027\u3092\u78ba\u4fdd\u3059\u308b\u65b9\u6cd5\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e0c\u671b\u7269\u4ef6\u306b\u7a7a\u304d\u304c\u306a\u3044\u5834\u5408\u306e\u4ee3\u66ff\u6848\u3068\u3057\u3066\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u4f75\u7528\u3092\u8a8d\u3081\u308b\u30d1\u30bf\u30fc\u30f3\u3082\u3042\u308a\u3001\u5236\u5ea6\u8a2d\u8a08\u306e\u5e45\u3092\u5e83\u3052\u3066\u304a\u304f\u65b9\u6cd5\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h3>3. \u540c\u68f2\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u304c\u591a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5358\u8eab\u8005\u5411\u3051\u793e\u5b85\u3067\u306f\u3001\u540c\u68f2\u30fb\u540c\u5c45\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u70b9\u3082\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u30d1\u30fc\u30c8\u30ca\u30fc\u3084\u5a5a\u7d04\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u793e\u5b85\u4f7f\u7528\u5951\u7d04\u66f8\u306b\u540c\u68f2\u7981\u6b62\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u4f8b\u5916\u306a\u304f\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u30d5\u30a1\u30df\u30ea\u30fc\u5411\u3051\u793e\u5b85\u3067\u3042\u308c\u3070\u5f93\u696d\u54e1\u3068\u5bb6\u65cf\u306e\u5165\u5c45\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u540c\u5c45\u3092\u8a8d\u3081\u308b\u904b\u7528\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u793e\u5b85\u898f\u7a0b\u3067\u300c\u5bb6\u65cf\u30fb\u914d\u5076\u8005\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306e\u540c\u5c45\u53ef\u5426\u300d\u3084\u300c\u4e8b\u5b9f\u5a5a\u30fb\u540c\u6027\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u53d6\u308a\u6271\u3044\u300d\u3092\u660e\u6587\u5316\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5165\u5c45\u5f8c\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u304e\u3084\u3059\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>4. \u8ee2\u52e4\u6642\u306e\u4f4f\u5c45\u5909\u66f4\u304c\u5f37\u5236\u3055\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ee2\u52e4\u304c\u767a\u751f\u3057\u305f\u969b\u306b\u793e\u5b85\u3092\u9000\u53bb\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u70b9\u306f\u3001\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u8ca0\u62c5\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u77ed\u671f\u9593\u3067\u306e\u5f15\u8d8a\u3057\u306f\u672c\u4eba\u3060\u3051\u3067\u306a\u304f\u3001\u5b50\u3069\u3082\u306e\u8ee2\u6821\u3084\u914d\u5076\u8005\u306e\u8ee2\u8077\u306a\u3069\u5bb6\u65cf\u5168\u4f53\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5bfe\u7b56\u3068\u3057\u3066\u3001\u9000\u53bb\u307e\u3067\u306e\u7336\u4e88\u671f\u9593\u306e\u8a2d\u5b9a\u3084\u5f15\u8d8a\u3057\u88dc\u52a9\u306e\u652f\u7d66\u3068\u3044\u3063\u305f\u914d\u616e\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u63a1\u7528\u6642\u306b\u300c\u8ee2\u52e4\u306e\u53ef\u80fd\u6027\u300d\u3084\u300c\u8ee2\u52e4\u6642\u306e\u4f4f\u5c45\u5bfe\u5fdc\uff08\u793e\u5b85\u7d99\u7d9a\u304b\u4f4f\u5b85\u624b\u5f53\u3078\u306e\u5207\u308a\u66ff\u3048\u304b\uff09\u300d\u3092\u660e\u793a\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5165\u793e\u5f8c\u306e\u30df\u30b9\u30de\u30c3\u30c1\u3092\u9632\u3050\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u793e\u5b85\u5236\u5ea6\u3068\u4f4f\u5b85\u624b\u5f53\u306f\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\uff1f<\/h2>\n<p>\u793e\u5b85\u5236\u5ea6\u3068\u4f4f\u5b85\u624b\u5f53\u306f\u3068\u3082\u306b\u4f4f\u5c45\u652f\u63f4\u306e\u798f\u5229\u539a\u751f\u3067\u3059\u304c\u3001\u7a0e\u52d9\u30fb\u793e\u4f1a\u4fdd\u967a\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3084\u904b\u7528\u306e\u3057\u3084\u3059\u3055\u306b\u5927\u304d\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u793e\u5b85\u5236\u5ea6\u3068\u4f4f\u5b85\u624b\u5f53\u306e\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u304b\u306f\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u9078\u629e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7a0e\u52d9\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u53d6\u308a\u6271\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u624b\u5f53\u306f\u7d66\u4e0e\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u30fb\u6240\u5f97\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e00\u65b9\u3001\u793e\u5b85\u306f\u7a0e\u6cd5\u8981\u4ef6\uff08\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50%\u4ee5\u4e0a\u3092\u5fb4\u53ce\uff09\u3092\u6e80\u305f\u305b\u3070\u3001\u5dee\u984d\u304c\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u4e0a\u306f\u5225\u9014\u300c\u73fe\u7269\u7d66\u4e0e\u4fa1\u984d\u300d\u57fa\u6e96\uff08\u90fd\u9053\u5e9c\u770c\u5225\u30fb\u75731\u7573\u3042\u305f\u308a\u5358\u4fa1\uff09\u4ee5\u4e0a\u306e\u5fb4\u53ce\u306b\u3088\u308a\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u3078\u306e\u7b97\u5165\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e21\u5236\u5ea6\u306e\u9055\u3044\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u305f\u3046\u3048\u3067\u3001\u81ea\u793e\u306e\u904b\u7528\u65b9\u91dd\u306b\u5408\u3046\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>\u81ea\u793e\u306b\u5408\u3046\u5236\u5ea6\u3092\u9078\u3076\u57fa\u6e96<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u81ea\u793e\u306b\u5408\u3063\u305f\u5236\u5ea6\u3092\u9078\u3076\u306b\u306f\u3001\u307e\u305a\u4f55\u3092\u91cd\u8996\u3059\u308b\u304b\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3068\u3048\u3070\u7269\u4ef6\u306e\u81ea\u7531\u5ea6\u3092\u512a\u5148\u3057\u305f\u3044\u5834\u5408\u306f\u4f4f\u5b85\u624b\u5f53\u3001\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3084\u7d71\u4e00\u7684\u306a\u798f\u5229\u539a\u751f\u3092\u91cd\u8996\u3059\u308b\u5834\u5408\u306f\u793e\u5b85\u304c\u5411\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f01\u696d\u898f\u6a21\u306b\u3088\u3063\u3066\u3082\u9069\u3057\u305f\u904b\u7528\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u3067\u3042\u308c\u3070\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3067\u521d\u671f\u6295\u8cc7\u3092\u6291\u3048\u308b\u65b9\u6cd5\u304c\u73fe\u5b9f\u7684\u3067\u3042\u308a\u3001\u5927\u4f01\u696d\u3067\u306f\u793e\u6709\u793e\u5b85\u3068\u501f\u308a\u4e0a\u3052\u306e\u4f75\u7528\u3067\u904b\u7528\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3059\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u81ea\u793e\u306e\u898f\u6a21\u30fb\u65b9\u91dd\u30fb\u8ca1\u52d9\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u6700\u9069\u306a\u5236\u5ea6\u3092\u9078\u629e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u793e\u5b85\u5bb6\u8cc3\u306e\u76f8\u5834<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5bb6\u8cc3\u306e\u5b9f\u52e2\u76f8\u5834\u306f\u3001\u5468\u8fba\u8cc3\u6599\u306e10\u301c20%\u7a0b\u5ea6\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3084\u3001\u4f1a\u793e\u306e\u65b9\u91dd\u306b\u3088\u3063\u3066\u306f20\u301c50%\u3068\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4eba\u4e8b\u9662\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u6771\u4eac\u90fd\u7279\u5225\u533a\u5185\uff0823\u533a\uff09\u306e\u72ec\u8eab\u7528\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u30c7\u30fc\u30bf\u306b\u3088\u308b\u3068\u3001\u4f01\u696d\u304c\u5951\u7d04\u3057\u3066\u3044\u308b\u8cc3\u6599\u3068\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u984d\u306e\u5e73\u5747\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th rowspan=\"2\">\u4f01\u696d\u898f\u6a21<br \/>\n\uff08\u72ec\u8eab\u7528\u793e\u5b85\u304c\u3042\u308b\u4f01\u696d\uff09<\/th>\n<th colspan=\"2\">\u501f\u308a\u4e0a\u3052\u793e\u5b85<\/th>\n<\/tr>\n<tr>\n<th>\u4f7f\u7528\u6599\uff08\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u984d\uff09<\/th>\n<th>\u8cc3\u6599\uff08\u4f01\u696d\u306e\u5951\u7d04\u984d\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u898f\u6a21\u8a08<\/td>\n<td style=\"text-align: left;\">23,256\u5186<\/td>\n<td style=\"text-align: left;\">91,518\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">500\u4eba\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">22,168\u5186<\/td>\n<td style=\"text-align: left;\">90,601\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100\uff5e500\u4eba\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">23,635\u5186<\/td>\n<td style=\"text-align: left;\">93,371\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">50\uff5e100\u4eba\u672a\u6e80<\/td>\n<td style=\"text-align: left;\">24,092\u5186<\/td>\n<td style=\"text-align: left;\">87,295\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u3001\u7acb\u5730\u3084\u9762\u7a4d\u306e\u5dee\u306f\u5f93\u696d\u54e1\u9593\u306e\u4e0d\u516c\u5e73\u611f\u306b\u3064\u306a\u304c\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u793e\u5b85\u533a\u5206\uff08\u30a8\u30ea\u30a2\u30fb\u9762\u7a4d\u5e2f\uff09\u3054\u3068\u306b\u5f93\u696d\u54e1\u8ca0\u62c5\u5272\u5408\u3092\u305d\u308d\u3048\u308b\u8a2d\u8a08\u3084\u3001\u4f01\u696d\u5168\u4f53\u3067\u5bb6\u8cc3\u88dc\u52a9\u4e0a\u9650\u3092\u8a2d\u3051\u308b\u8a2d\u8a08\u306a\u3069\u3001\u516c\u5e73\u6027\u3092\u62c5\u4fdd\u3059\u308b\u904b\u7528\u8a2d\u8a08\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.jinji.go.jp\/kouho_houdo\/toukei\/0111_kinmujouken\/0111_ichiranr06.html\" rel=\"noopener\" target=\"_blank\">\u6c11\u9593\u4f01\u696d\u306e\u52e4\u52d9\u6761\u4ef6\u5236\u5ea6\uff08\u4ee4\u548c\uff16\u5e74\u8abf\u67fb\u7d50\u679c\uff09\uff5c\u4eba\u4e8b\u9662<\/a><\/p>\n<h2>\u793e\u5b85\u5bb6\u8cc3\u306e\u8a2d\u5b9a\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5bb6\u8cc3\u3092\u9069\u5207\u306b\u8a2d\u5b9a\u3059\u308b\u306b\u306f\u3001\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u3068\u300c50%\u30eb\u30fc\u30eb\u300d\u306e2\u3064\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305a\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3068\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3059\u308b\u7a0e\u6cd5\u4e0a\u306e\u5bb6\u8cc3\u57fa\u6e96\u984d\u3067\u3059\u3002<\/p>\n<p>\u5468\u8fba\u76f8\u5834\u304c10\u4e07\u5186\u306e\u7269\u4ef6\u3067\u3042\u3063\u3066\u3082\u3001\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u308b\u30682\u301c3\u4e07\u5186\u7a0b\u5ea6\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u5b9f\u969b\u306e\u5e02\u5834\u5bb6\u8cc3\u3068\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e3\u8981\u7d20\u306e\u5408\u8a08\u984d\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u305d\u306e\u5e74\u5ea6\u306e\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u00d70.2%<\/li>\n<li>12\u5186\u00d7\u5efa\u7269\u306e\u7dcf\u5e8a\u9762\u7a4d\uff08\u33a1\uff09\u00f73.3\u33a1<\/li>\n<li>\u305d\u306e\u5e74\u5ea6\u306e\u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u00d70.22%<\/li>\n<\/ul>\n<\/div>\n<p>\u6b21\u306b50%\u30eb\u30fc\u30eb\u3068\u306f\u3001\u3053\u306e\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50%\u4ee5\u4e0a\u3092\u5f93\u696d\u54e1\u304b\u3089\u5fb4\u53ce\u3057\u3066\u3044\u308c\u3070\u3001\u4f01\u696d\u8ca0\u62c5\u5206\u304c\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u304c3\u4e07\u5186\u306e\u5834\u5408\u3001\u5f93\u696d\u54e1\u304b\u30891.5\u4e07\u5186\u4ee5\u4e0a\u3092\u5fb4\u53ce\u3059\u308c\u3070\u8981\u4ef6\u3092\u6e80\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u9006\u306b50%\u672a\u6e80\u3057\u304b\u5fb4\u53ce\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u5dee\u984d\u304c\u7d66\u4e0e\u6271\u3044\u3068\u306a\u308a\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u793e\u5b85\u306e\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u3053\u306e50%\u30eb\u30fc\u30eb\u3092\u6e80\u305f\u3059\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6b63\u78ba\u306a\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u7b97\u51fa\u306b\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u60c5\u5831\u304c\u4e0d\u53ef\u6b20\u306a\u305f\u3081\u3001\u7a0e\u7406\u58eb\u306a\u3069\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2597.htm\" rel=\"noopener\" target=\"_blank\">No.2597 \u4f7f\u7528\u4eba\u306b\u793e\u5b85\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u624b\u9806<\/h2>\n<p>\u793e\u5b85\u3092\u5c0e\u5165\u3059\u308b\u306b\u306f\u3001\u8a08\u753b\u7684\u306a\u6e96\u5099\u3068\u9069\u5207\u306a\u624b\u9806\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u3053\u3053\u3067\u306f\u3001\u793e\u5b85\u3092\u5c0e\u5165\u3059\u308b\u624b\u9806\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u793e\u5b85\u5236\u5ea6\u306e\u65b9\u91dd\u3092\u6c7a\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u65b9\u91dd\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p>\u793e\u5b85\u5236\u5ea6\u306e\u65b9\u91dd\u304c\u66d6\u6627\u3060\u3068\u3001\u5165\u5c45\u6761\u4ef6\u3084\u8cbb\u7528\u8ca0\u62c5\u306e\u57fa\u6e96\u304c\u4e0d\u660e\u78ba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5358\u8eab\u8005\u306e\u4f4f\u5c45\u652f\u63f4\u3092\u76ee\u7684\u3068\u3059\u308b\u5834\u5408\u306f\u300c\u793e\u6709\u4f4f\u5b85\u300d\u3001\u521d\u671f\u6295\u8cc7\u3092\u6291\u3048\u3064\u3064\u67d4\u8edf\u306a\u904b\u7528\u3092\u3057\u305f\u3044\u5834\u5408\u306f\u300c\u501f\u308a\u4e0a\u3052\u793e\u5b85\u300d\u3092\u9078\u3076\u306e\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u793e\u5b85\u5236\u5ea6\u306e\u65b9\u91dd\u3092\u660e\u78ba\u306b\u3059\u308b\u3068\u3001\u5f8c\u306e\u904b\u7528\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u793e\u5b85\u5236\u5ea6\u306e\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u3001\u904b\u7528\u4f53\u5236\u3092\u6574\u3048\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5236\u5ea6\u306e\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u3001\u904b\u7528\u4f53\u5236\u3092\u6574\u3048\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5165\u5c45\u6761\u4ef6\u3084\u5bb6\u8cc3\u8ca0\u62c5\u5272\u5408\u3001\u9000\u53bb\u6642\u306e\u898f\u5b9a\u306a\u3069\u3001\u5177\u4f53\u7684\u306a\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u793e\u5185\u4f7f\u7528\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3001\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3057\u305f\u969b\u306e\u5bfe\u5fdc\u7b56\u3092\u6574\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u793e\u5b85\u306e\u7ba1\u7406\u696d\u52d9\u306e\u62c5\u5f53\u8005\u3092\u4efb\u547d\u3057\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u904b\u55b6\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>\u793e\u5b85\u7269\u4ef6\u306e\u9078\u5b9a\u3068\u5951\u7d04\u3092\u884c\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u306e\u65b9\u91dd\u3068\u904b\u7528\u30eb\u30fc\u30eb\u304c\u6c7a\u307e\u3063\u305f\u3089\u3001\u793e\u5b85\u7269\u4ef6\u3092\u9078\u5b9a\u3057\u3001\u5951\u7d04\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7269\u4ef6\u3092\u9078\u3076\u969b\u306b\u306f\u7acb\u5730\u3084\u30b3\u30b9\u30c8\u3001\u7ba1\u7406\u306e\u3057\u3084\u3059\u3055\u306a\u3069\u3001\u8907\u6570\u306e\u8981\u7d20\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u304b\u3089\u306e\u8ddd\u96e2\u3092\u78ba\u8a8d\u3057\u305f\u308a\u3001\u8cfc\u5165\u3068\u8cc3\u8cb8\u306e\u3069\u3061\u3089\u304c\u6700\u9069\u304b\u3092\u691c\u8a0e\u3057\u305f\u308a\u306a\u3069\u3001\u4f01\u696d\u5074\u3068\u5f93\u696d\u54e1\u5074\u53cc\u65b9\u306e\u8996\u70b9\u3067\u9078\u5b9a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5f93\u696d\u54e1\u3078\u306e\u5468\u77e5\u3068\u5165\u5c45\u624b\u7d9a\u304d\u3092\u884c\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u3078\u793e\u5b85\u5236\u5ea6\u306e\u8a73\u7d30\u3092\u516c\u8868\u3057\u3001\u5e0c\u671b\u8005\u3092\u52df\u96c6\u30fb\u9078\u5b9a\u3057\u305f\u3046\u3048\u3067\u5165\u5c45\u624b\u7d9a\u304d\u3092\u9032\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5f93\u696d\u54e1\u304c\u793e\u5b85\u3092\u5229\u7528\u3059\u308b\u969b\u306e\u6761\u4ef6\u3084\u7533\u3057\u8fbc\u307f\u65b9\u6cd5\u3092\u660e\u78ba\u306b\u3057\u3001\u5168\u54e1\u306b\u516c\u5e73\u306a\u6a5f\u4f1a\u304c\u4e0e\u3048\u3089\u308c\u308b\u3088\u3046\u914d\u616e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5165\u5c45\u8005\u304c\u6c7a\u307e\u3063\u305f\u3089\u3001\u5951\u7d04\u5185\u5bb9\u3092\u5341\u5206\u306b\u8aac\u660e\u3057\u3001\u624b\u7d9a\u304d\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u793e\u5b85\u751f\u6d3b\u3092\u5feb\u9069\u306b\u9001\u308b\u305f\u3081\u306e\u30eb\u30fc\u30eb\u3084\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u306b\u3064\u3044\u3066\u3082\u4e8b\u524d\u306b\u6848\u5185\u3057\u3001\u5b89\u5fc3\u3057\u3066\u5229\u7528\u3067\u304d\u308b\u74b0\u5883\u3092\u6574\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u793e\u5b85\u898f\u7a0b\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e3b\u306a\u9805\u76ee<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u898f\u7a0b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56065\/\" data-internallinksmanager029f6b8e52c=\"376\" title=\"\u5c31\u696d\u898f\u5247\">\u5c31\u696d\u898f\u5247<\/a>\u3068\u306e\u9023\u643a\u3084\u7a0e\u6cd5\u4e0a\u306e50%\u30eb\u30fc\u30eb\u306e\u8a3c\u8de1\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u73fe\u7269\u7d66\u4e0e\u5224\u5b9a\u306e\u6839\u62e0\u3068\u306a\u308b\u5f79\u5272\u3092\u62c5\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u793e\u5b85\u5236\u5ea6\u3092\u5b89\u5b9a\u7684\u306b\u904b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5fc5\u9808\u9805\u76ee\u3092\u793e\u5b85\u898f\u7a0b\u306b\u6574\u5099\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5bfe\u8c61\u8005\u30fb\u5165\u5c45\u8981\u4ef6\uff08\u5728\u7c4d\u5e74\u6570\u30fb\u901a\u52e4\u8ddd\u96e2\u30fb\u5bb6\u65cf\u69cb\u6210\uff09<\/li>\n<li>\u5bb6\u8cc3\u8ca0\u62c5\u5272\u5408\uff08\u672c\u4eba\u8ca0\u62c5\u30fb\u4f01\u696d\u8ca0\u62c5\u306e\u6bd4\u7387\uff09<\/li>\n<li>\u9000\u53bb\u30eb\u30fc\u30eb\uff08\u9000\u8077\u6642\u306e\u7336\u4e88\u671f\u9593\u30fb\u8ee2\u52e4\u6642\u306e\u5bfe\u5fdc\uff09<\/li>\n<li>\u539f\u72b6\u56de\u5fa9\u8cbb\u306e\u8ca0\u62c5\u533a\u5206<\/li>\n<li>\u793e\u5b85\u533a\u5206\u57fa\u6e96\uff08\u30a8\u30ea\u30a2\u30fb\u9762\u7a4d\u5e2f\u30fb\u8077\u4f4d\u5225\uff09<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45307\/\" data-internallinksmanager029f6b8e52c=\"201\" title=\"\u6c34\u9053\u5149\u71b1\u8cbb\">\u6c34\u9053\u5149\u71b1\u8cbb<\/a>\u30fb\u99d0\u8eca\u5834\u4ee3\u306e\u8ca0\u62c5\u533a\u5206<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u5b89\u5fc3\u3057\u3066\u904b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u898f\u7a0b\u3092\u6574\u5099\u3059\u308b\u969b\u306b\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u30fb\u7a0e\u7406\u58eb\u3078\u306e\u78ba\u8a8d\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u793e\u5b85\u5236\u5ea6\u306e\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u30fb\u904b\u7528\u3059\u308b\u3046\u3048\u3067\u306e\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>1. \u4e2d\u5c0f\u4f01\u696d\u3067\u3082\u793e\u5b85\u5236\u5ea6\u306f\u5c0e\u5165\u3067\u304d\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u521d\u671f\u6295\u8cc7\u304c\u5c11\u306a\u3044\u305f\u3081\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u3082\u5c0e\u5165\u3057\u3084\u3059\u3044\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u793e\u5b85\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u6d3b\u7528\u3059\u308c\u3070\u7ba1\u7406\u696d\u52d9\u306e\u8ca0\u62c5\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u904b\u7528\u30d1\u30bf\u30fc\u30f3\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6570\u6238\u9650\u5b9a\uff08\u63a1\u7528\u5019\u88dc\u8005\u7528\u30fb\u8ee2\u52e4\u8005\u7528\uff09\u304b\u3089\u30b9\u30bf\u30fc\u30c8\u3059\u308b\u65b9\u6cd5<\/li>\n<li>\u793e\u5b85\u4ee3\u884c\u3067\u7ba1\u7406\u696d\u52d9\u3092\u30a2\u30a6\u30c8\u30bd\u30fc\u30b9\u3059\u308b\u65b9\u6cd5<\/li>\n<li>\u7a0e\u7406\u58eb\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3068\u9023\u643a\u3057\u3066\u898f\u7a0b\u6574\u5099\u3059\u308b\u65b9\u6cd5<\/li>\n<\/ul>\n<\/div>\n<p>\u5c0f\u898f\u6a21\u304b\u3089\u3067\u3082\u59cb\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u307e\u305a\u306f\u81ea\u793e\u306e\u63a1\u7528\u30fb\u8ee2\u52e4\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u305f\u7bc4\u56f2\u3067\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>2. \u793e\u5b85\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306f\u3069\u3093\u306a\u4f01\u696d\u304c\u6d3b\u7528\u3059\u3079\u304d\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306f\u7269\u4ef6\u9078\u5b9a\u30fb\u5951\u7d04\u30fb\u5bb6\u8cc3\u7ba1\u7406\u30fb\u9000\u53bb\u5bfe\u5fdc\u307e\u3067\u5916\u90e8\u59d4\u8a17\u3067\u304d\u308b\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u6d3b\u7528\u52b9\u679c\u304c\u9ad8\u3044\u4f01\u696d\u3068\u3057\u3066\u3001\u793e\u5b85\u6238\u6570\u304c10\u6238\u4ee5\u4e0a\u306e\u4f01\u696d\u3001\u4eba\u4e8b\u7dcf\u52d9\u30ea\u30bd\u30fc\u30b9\u304c\u9650\u3089\u308c\u308b\u4e2d\u5c0f\u4f01\u696d\u3001\u5168\u56fd\u8ee2\u52e4\u304c\u3042\u308b\u5927\u4f01\u696d\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e3b\u8981\u306a\u793e\u5b85\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u969b\u306f\u3001\u7269\u4ef6\u63d0\u6848\u529b\u30fb\u5bfe\u5fdc\u30a8\u30ea\u30a2\u30fb\u6599\u91d1\u4f53\u7cfb\u30fb\u5b9f\u7e3e\u5e74\u6570\u3092\u78ba\u8a8d\u3059\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<h3>3. \u793e\u5b85\u3068\u901a\u52e4\u624b\u5f53\u306e\u4f75\u7d66\u306f\u53ef\u80fd\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u5165\u5c45\u8005\u3067\u3042\u3063\u3066\u3082\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a>\u306e\u652f\u7d66\u306f\u554f\u984c\u306a\u304f\u884c\u3048\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u793e\u5b85\u5bb6\u8cc3\u306e\u4f01\u696d\u8ca0\u62c5\u3068\u901a\u52e4\u624b\u5f53\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u67a0\u306f\u5225\u67a0\u3067\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u4e21\u8005\u3092\u4f75\u7d66\u3057\u3066\u3082\u7a0e\u52d9\u4e0a\u306e\u4e0d\u5229\u76ca\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u4e0a\u9650\u984d\u306f\u901a\u52e4\u624b\u6bb5\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u96fb\u8eca\u30fb\u30d0\u30b9\u7b49\u306e\u4ea4\u901a\u6a5f\u95a2\u5229\u7528\u3067\u3042\u308c\u3070\u670815\u4e07\u5186\u307e\u3067\u3001\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u306e\u5834\u5408\u306f\u901a\u52e4\u8ddd\u96e2\u306b\u5fdc\u3058\u305f\u9650\u5ea6\u984d\uff08\u6700\u5927\u6708\u984d66,400\u5186\uff09\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u652f\u7d66\u6761\u4ef6\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u793e\u5185\u898f\u7a0b\u3067\u300c\u793e\u5b85\u5165\u5c45\u8005\u306e\u901a\u52e4\u624b\u5f53\u652f\u7d66\u30eb\u30fc\u30eb\u300d\u3092\u3042\u3089\u304b\u3058\u3081\u5b9a\u3081\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2585.htm\" rel=\"noopener\" target=\"_blank\">No.2585 \u30de\u30a4\u30ab\u30fc\u30fb\u81ea\u8ee2\u8eca\u901a\u52e4\u8005\u306e\u901a\u52e4\u624b\u5f53\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2582.htm\" rel=\"noopener\" target=\"_blank\">No.2582 \u96fb\u8eca\u30fb\u30d0\u30b9\u306a\u3069\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u4eba\u306e\u901a\u52e4\u624b\u5f53\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>4. \u6c34\u9053\u5149\u71b1\u8cbb\u3084\u99d0\u8eca\u5834\u4ee3\u306f\u8ab0\u304c\u8ca0\u62c5\u3059\u308b\uff1f<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/corporate-housing-benefits\/?provider=pa_basic&amp;provider_info=cv.87045.part.article\" rel=\"noopener\" 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