{"id":87075,"date":"2025-03-19T18:30:16","date_gmt":"2025-03-19T09:30:16","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=87075"},"modified":"2026-03-27T16:34:33","modified_gmt":"2026-03-27T07:34:33","slug":"%e5%80%9f%e3%82%8a%e4%b8%8a%e3%81%92%e7%a4%be%e5%ae%85%e3%81%ae%e8%87%aa%e5%b7%b1%e8%b2%a0%e6%8b%85%e9%a1%8d%e3%81%ae%e7%9b%b8%e5%a0%b4%e3%81%a8%e3%81%af%ef%bc%9f%e9%87%91%e9%a1%8d%e3%82%92%e6%b1%ba","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/87075\/","title":{"rendered":"\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u306e\u76f8\u5834\u3068\u306f\uff1f\u91d1\u984d\u3092\u6c7a\u3081\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\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\/assets\/img\/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\/49399\/?provider=pa_basic&provider_info=cv.87075.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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id=\"post-below-intro\"><\/div><h2>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u306f\u5f93\u696d\u54e1\u306b\u8cc3\u8cb8\u5951\u7d04\u3057\u305f\u7269\u4ef6\u3092\u8cb8\u3057\u51fa\u3059\u5236\u5ea6<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u306f\u3001\u4f01\u696d\u304c\u8cc3\u8cb8\u5951\u7d04\u3092\u7d50\u3093\u3060\u7269\u4ef6\u3092\u5f93\u696d\u54e1\u306b\u8cb8\u3057\u51fa\u3059\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u500b\u4eba\u3067\u8cc3\u8cb8\u5951\u7d04\u3092\u7d50\u3076\u5834\u5408\u3068\u7570\u306a\u308a\u3001\u4f01\u696d\u304c\u5951\u7d04\u4e3b\u4f53\u3068\u306a\u308b\u305f\u3081\u3001\u5be9\u67fb\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u4e0b\u304c\u308a\u3001\u521d\u671f\u8cbb\u7528\u306e\u8ca0\u62c5\u3082\u8efd\u6e1b\u3055\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\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>\u4f01\u696d\u304c\u5951\u7d04\u8005\u3068\u306a\u308b\u305f\u3081\u3001\u5165\u5c45\u5be9\u67fb\u304c\u901a\u308a\u3084\u3059\u3044<\/li>\n<li>\u6577\u91d1\u30fb\u793c\u91d1\u30fb\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\u306e\u521d\u671f\u8cbb\u7528\u3092\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u5834\u5408\u304c\u591a\u3044<\/li>\n<li>\u5bb6\u8cc3\u306e\u4e00\u90e8\u3092\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u306e\u4f4f\u5c45\u30b3\u30b9\u30c8\u304c\u6291\u3048\u3089\u308c\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u901a\u5e38\u306e\u8cc3\u8cb8\u5951\u7d04\u3067\u306f\u6577\u91d1\u3084\u793c\u91d1\u304c2\u30f6\u6708\u5206\u304b\u304b\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3067\u306f\u4f01\u696d\u8ca0\u62c5\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8ee2\u52e4\u3084\u65b0\u5165\u793e\u54e1\u306e\u5165\u5c45\u306a\u3069\u3001\u4f4f\u5c45\u306e\u78ba\u4fdd\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u3001\u798f\u5229\u539a\u751f\u3068\u3057\u3066\u306e\u9b45\u529b\u3092\u9ad8\u3081\u3001\u512a\u79c0\u306a\u4eba\u6750\u3092\u78ba\u4fdd\u3059\u308b\u624b\u6bb5\u306e\u3072\u3068\u3064\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u30b3\u30b9\u30c8\u3084\u5f93\u696d\u54e1\u306e\u30cb\u30fc\u30ba\u3092\u8003\u616e\u3057\u3001\u6700\u9069\u306a\u5f62\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4f4f\u5b85\u624b\u5f53\u3068\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f4f\u5b85\u624b\u5f53\u3068\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u3069\u3061\u3089\u3082\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306e\u4f4f\u5c45\u8cbb\u3092\u88dc\u52a9\u3059\u308b\u5236\u5ea6\u3067\u3059\u304c\u3001\u4ed5\u7d44\u307f\u306b\u5927\u304d\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u4f4f\u5b85\u624b\u5f53<\/th>\n<th>\u501f\u308a\u4e0a\u3052\u793e\u5b85<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5951\u7d04\u4e3b\u4f53<\/td>\n<td style=\"text-align: left;\">\u5f93\u696d\u54e1<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8ca0\u62c5\u5272\u5408<\/td>\n<td style=\"text-align: left;\">\u5bb6\u8cc3\u306e\u4e00\u90e8\u3092\u88dc\u52a9\uff08\u7d66\u4e0e\u6271\u3044\uff09<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d\u304c\u5bb6\u8cc3\u3092\u8ca0\u62c5\u3057\u3001\u5f93\u696d\u54e1\u306f\u4e00\u90e8\u3092\u652f\u6255\u3046<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7a0e\u5236\u30e1\u30ea\u30c3\u30c8<\/td>\n<td style=\"text-align: left;\">\u8ab2\u7a0e\u5bfe\u8c61\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\uff09<\/td>\n<td style=\"text-align: left;\">\u4e00\u5b9a\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u67a0\u3042\u308a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f4f\u5b85\u624b\u5f53\u306f\u7d66\u4e0e\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u4f01\u696d\u304c\u7269\u4ef6\u3092\u5951\u7d04\u3057\u3001\u5f93\u696d\u54e1\u306b\u8cb8\u3057\u51fa\u3059\u5f62\u3092\u53d6\u308b\u305f\u3081\u3001\u6761\u4ef6\u306b\u3088\u3063\u3066\u306f\u975e\u8ab2\u7a0e\u67a0\u3092\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4f01\u696d\u30fb\u5f93\u696d\u54e1\u53cc\u65b9\u306b\u3068\u3063\u3066\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u304c\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u670810\u4e07\u5186\u306e\u5bb6\u8cc3\u306b\u5bfe\u3057\u3066\u4f4f\u5b85\u624b\u5f53\u3068\u3057\u30663\u4e07\u5186\u3092\u652f\u7d66\u3059\u308b\u3068\u3001\u305d\u306e3\u4e07\u5186\u306f\u7d66\u4e0e\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3068\u3057\u3066\u63d0\u4f9b\u3055\u308c\u308b\u5834\u5408\u3001\u4f01\u696d\u304c7\u4e07\u5186\u3092\u8ca0\u62c5\u30fb\u5f93\u696d\u54e1\u304c3\u4e07\u5186\u3092\u8ca0\u62c5\u3059\u308b\u5f62\u3067\u3042\u308c\u3070\u3001\u7d66\u4e0e\u6240\u5f97\u304c\u5897\u3048\u305a\u3001\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3084\u5f93\u696d\u54e1\u306e\u30cb\u30fc\u30ba\u306b\u5fdc\u3058\u3066\u3001\u9069\u5207\u306a\u5236\u5ea6\u3092\u9078\u629e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u793e\u6709\u793e\u5b85\u3068\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u6709\u793e\u5b85\u3068\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u3069\u3061\u3089\u3082\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u4f4f\u5c45\u3092\u63d0\u4f9b\u3059\u308b\u5236\u5ea6\u3067\u3059\u304c\u3001\u904b\u7528\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3010\u793e\u6709\u793e\u5b85\u3068\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u9055\u3044\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u793e\u6709\u793e\u5b85<\/th>\n<th>\u501f\u308a\u4e0a\u3052\u793e\u5b85<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u7269\u4ef6\u306e\u6240\u6709\u8005<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d\u304c\u6240\u6709<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d\u306f\u6240\u6709\u305b\u305a\u8cc3\u8cb8\u5951\u7d04<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7ba1\u7406\u65b9\u6cd5<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d\u306e\u8cc7\u7523\u3068\u3057\u3066\u7ba1\u7406<\/td>\n<td style=\"text-align: left;\">\u8cc3\u8cb8\u5951\u7d04\u306b\u57fa\u3065\u304d\u904b\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u521d\u671f\u6295\u8cc7<\/td>\n<td style=\"text-align: left;\">\u5fc5\u8981\uff08\u7269\u4ef6\u8cfc\u5165\u8cbb\u7528\uff09<\/td>\n<td style=\"text-align: left;\">\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30b3\u30b9\u30c8<\/td>\n<td style=\"text-align: left;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u8cbb\u7528\u304c\u767a\u751f<\/td>\n<td style=\"text-align: left;\">\u8cc3\u8cb8\u5951\u7d04\u306b\u57fa\u3065\u304f\u8cbb\u7528\u304c\u767a\u751f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u793e\u6709\u793e\u5b85\u306f\u4f01\u696d\u304c\u7269\u4ef6\u3092\u6240\u6709\u3059\u308b\u305f\u3081\u3001\u9577\u671f\u7684\u306b\u5b89\u5b9a\u3057\u305f\u4f4f\u5c45\u652f\u63f4\u304c\u53ef\u80fd\u3067\u3059\u304c\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u7dad\u6301\u8cbb\u304c\u767a\u751f\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u8cc3\u8cb8\u5951\u7d04\u306e\u305f\u3081\u3001\u4e8b\u696d\u7e2e\u5c0f\u6642\u306b\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u3053\u3068\u3067\u30b3\u30b9\u30c8\u8abf\u6574\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u306e\u76f8\u5834<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u306f\u3001\u4f01\u696d\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u5909\u52d5\u3057\u3001\u798f\u5229\u539a\u751f\u5236\u5ea6\u3084\u696d\u754c\u3054\u3068\u306e\u6163\u7fd2\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e00\u822c\u7684\u306b\u306f\u5bb6\u8cc3\u306e20%\u301c50%\u3092\u5f93\u696d\u54e1\u304c\u8ca0\u62c5\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u5927\u624b\u4f01\u696d\u3084\u91d1\u878d\u696d\u754c\u3067\u306f\u624b\u539a\u3044\u798f\u5229\u539a\u751f\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u8ca0\u62c5\u5272\u5408\u304c\u4f4e\u3081\u306b\u8a2d\u5b9a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3084\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u8ca0\u62c5\u5272\u5408\u304c\u9ad8\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u81ea\u5df1\u8ca0\u62c5\u984d\u306e\u4e3b\u306a\u76f8\u5834\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u4f01\u696d\u898f\u6a21<\/th>\n<th>\u81ea\u5df1\u8ca0\u62c5\u5272\u5408\u306e\u76ee\u5b89<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5927\u4f01\u696d<\/td>\n<td>10%\u301c30%<\/td>\n<\/tr>\n<tr>\n<td>\u4e2d\u5805\u4f01\u696d<\/td>\n<td>30%\u301c40%<\/td>\n<\/tr>\n<tr>\n<td>\u4e2d\u5c0f\u4f01\u696d<\/td>\n<td>40%\u301c50%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5730\u65b9\u3068\u90fd\u5e02\u90e8\u3067\u306f\u5bb6\u8cc3\u76f8\u5834\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u540c\u3058\u5272\u5408\u3067\u3082\u8ca0\u62c5\u984d\u306b\u5927\u304d\u306a\u5dee\u304c\u51fa\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u90fd\u5e02\u90e8\u3067\u306f\u5bb6\u8cc315\u4e07\u5186\u306e\u7269\u4ef6\u306b\u5bfe\u3057\u306630%\u8ca0\u62c5\u306e\u5834\u5408\u3001\u81ea\u5df1\u8ca0\u62c5\u984d\u306f4.5\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u5730\u65b9\u3067\u5bb6\u8cc37\u4e07\u5186\u306e\u7269\u4ef6\u3067\u540c\u305830%\u8ca0\u62c5\u306a\u30892.1\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u5f79\u54e1\u3068\u4e00\u822c\u5f93\u696d\u54e1\u3067\u306f\u81ea\u5df1\u8ca0\u62c5\u984d\u306e\u57fa\u6e96\u304c\u7570\u306a\u308a\u3001\u5f79\u54e1\u5411\u3051\u306e\u793e\u5b85\u306f\u9ad8\u984d\u306b\u306a\u308a\u3084\u3059\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u3054\u3068\u306e\u5236\u5ea6\u3092\u78ba\u8a8d\u3057\u3001\u81ea\u5206\u306b\u5408\u3063\u305f\u793e\u5b85\u3092\u9078\u3076\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5927\u4f01\u696d\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u81ea\u5df1\u8ca0\u62c5\u76f8\u5834<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5927\u4f01\u696d\u3067\u306f\u798f\u5229\u539a\u751f\u304c\u5145\u5b9f\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u306f\u6bd4\u8f03\u7684\u4f4e\u304f\u8a2d\u5b9a\u3055\u308c\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3068\u304f\u306b\u3001\u5f93\u696d\u54e1\u306e\u5b9a\u7740\u7387\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u3001\u624b\u539a\u3044\u4f4f\u5b85\u88dc\u52a9\u3092\u63d0\u4f9b\u3059\u308b\u4f01\u696d\u304c\u591a\u304f\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3010\u5927\u4f01\u696d\u306b\u304a\u3051\u308b\u81ea\u5df1\u8ca0\u62c5\u306e\u7279\u5fb4\u3011<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u81ea\u5df1\u8ca0\u62c5\u5272\u5408\u306f10%\u301c30%\u304c\u4e00\u822c\u7684<\/li>\n<li>\u4f01\u696d\u306b\u3088\u3063\u3066\u306f10%\u4ee5\u4e0b\u3067\u5229\u7528\u3067\u304d\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/li>\n<li>\u90fd\u5e02\u90e8\u306e\u9ad8\u984d\u7269\u4ef6\u3067\u306f\u4e0a\u9650\u3092\u8a2d\u5b9a\u3057\u3001\u305d\u308c\u3092\u8d85\u3048\u305f\u5206\u3092\u5f93\u696d\u54e1\u8ca0\u62c5\u3068\u3059\u308b\u3053\u3068\u304c\u591a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u3001\u5bb6\u8cc320\u4e07\u5186\u306e\u7269\u4ef6\u3067\u3082\u3001\u4f01\u696d\u306e\u8ca0\u62c5\u5272\u5408\u304c80%\u3067\u3042\u308c\u3070\u3001\u5f93\u696d\u54e1\u306e\u81ea\u5df1\u8ca0\u62c5\u306f4\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u90fd\u5e02\u90e8\u306e\u9ad8\u984d\u7269\u4ef6\u3067\u306f\u4f01\u696d\u5074\u304c\u300c\u4e0a\u965015\u4e07\u5186\u307e\u3067\u88dc\u52a9\u300d\u3068\u8a2d\u5b9a\u3057\u3001\u305d\u308c\u3092\u8d85\u3048\u305f\u5206\uff085\u4e07\u5186\uff09\u306f\u5f93\u696d\u54e1\u8ca0\u62c5\u3068\u3059\u308b\u30b1\u30fc\u30b9\u3082\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5927\u4f01\u696d\u306e\u501f\u308a\u4e0a\u3052\u793e\u5b85\u5236\u5ea6\u306f\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u751f\u6d3b\u30b3\u30b9\u30c8\u3092\u6291\u3048\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5f93\u696d\u54e1\u304c\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306b\u4f4f\u30803\u3064\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u3001\u4f01\u696d\u304c\u5951\u7d04\u3057\u305f\u7269\u4ef6\u306b\u4f4f\u3080\u5236\u5ea6\u3067\u3059\u304c\u3001\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u3082\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3068\u304f\u306b\u3001\u4f4f\u5c45\u8cbb\u7528\u306e\u8efd\u6e1b\u3084\u5165\u5c45\u6642\u306e\u624b\u9593\u524a\u6e1b\u3068\u3044\u3063\u305f\u5229\u70b9\u304c\u5927\u304d\u304f\u3001\u500b\u4eba\u5951\u7d04\u3068\u6bd4\u8f03\u3057\u3066\u7d4c\u6e08\u7684\u306a\u8ca0\u62c5\u304c\u5c11\u306a\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>1. \u500b\u4eba\u3067\u5951\u7d04\u3059\u308b\u3088\u308a\u8cc3\u6599\u304c\u5b89\u304f\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u901a\u5e38\u306e\u8cc3\u8cb8\u5951\u7d04\u3088\u308a\u3082\u5b89\u3044\u8cc3\u6599\u3067\u4f4f\u3081\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f01\u696d\u304c\u4e00\u62ec\u5951\u7d04\u3092\u884c\u3046\u305f\u3081\u3001\u4e00\u822c\u7684\u306a\u5e02\u5834\u4fa1\u683c\u3088\u308a\u3082\u5272\u5b89\u306a\u8cc3\u6599\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u3010\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u8cc3\u6599\u306e\u7279\u5fb4\u3011<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f01\u696d\u304c\u4e00\u62ec\u5951\u7d04\u3059\u308b\u3053\u3068\u3067\u5e02\u5834\u4fa1\u683c\u3088\u308a\u5b89\u3044\u8cc3\u6599\u304c\u9069\u7528\u3055\u308c\u308b<\/li>\n<li>\u4f01\u696d\u304c\u8cc3\u6599\u306e\u4e00\u90e8\u3092\u8ca0\u62c5\u3059\u308b\u305f\u3081\u3001\u5b9f\u8cea\u7684\u306a\u81ea\u5df1\u8ca0\u62c5\u984d\u304c\u6e1b\u308b<\/li>\n<li>\u5927\u4f01\u696d\u3084\u798f\u5229\u539a\u751f\u304c\u5145\u5b9f\u3057\u305f\u4f01\u696d\u307b\u3069\u3001\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u5272\u5408\u304c\u4f4e\u304f\u306a\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u3001\u5bb6\u8cc310\u4e07\u5186\u306e\u7269\u4ef6\u3067\u3082\u3001\u4f01\u696d\u304c50%\u3092\u8ca0\u62c5\u3059\u308c\u3070\u5f93\u696d\u54e1\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u306f5\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u500b\u4eba\u5951\u7d04\u3067\u306f\u5168\u984d\u81ea\u5df1\u8ca0\u62c5\u306b\u306a\u308b\u305f\u3081\u3001\u7d4c\u6e08\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u660e\u78ba\u3067\u3059\u3002<\/p>\n<p>\u3068\u304f\u306b\u3001\u798f\u5229\u539a\u751f\u304c\u5145\u5b9f\u3057\u3066\u3044\u308b\u4f01\u696d\u307b\u3069\u3001\u8ca0\u62c5\u304c\u5c11\u306a\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>2. \u8af8\u8cbb\u7528\u3092\u8ca0\u62c5\u3057\u3066\u3082\u3089\u3048\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3067\u306f\u3001\u4f01\u696d\u304c\u6577\u91d1\u3084\u793c\u91d1\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\u306e\u521d\u671f\u8cbb\u7528\u3092\u8ca0\u62c5\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5f93\u696d\u54e1\u306e\u5f15\u3063\u8d8a\u3057\u306b\u304b\u304b\u308b\u8cbb\u7528\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3010\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u8cbb\u7528\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u8ca0\u62c5\u3059\u308b\u30b1\u30fc\u30b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6577\u91d1\u30fb\u793c\u91d1<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d\u304c\u5168\u984d\u307e\u305f\u306f\u4e00\u90e8\u8ca0\u62c5<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4ef2\u4ecb\u624b\u6570\u6599<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d\u304c\u652f\u6255\u3044\u3001\u5f93\u696d\u54e1\u8ca0\u62c5\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u66f4\u65b0\u8cbb\u7528<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d\u8ca0\u62c5\u306e\u5834\u5408\u3042\u308a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5f15\u3063\u8d8a\u3057\u8cbb\u7528<\/td>\n<td style=\"text-align: left;\">\u8ee2\u52e4\u6642\u306b\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u3053\u3068\u304c\u591a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3068\u304f\u306b\u3001\u8ee2\u52e4\u304c\u591a\u3044\u4f01\u696d\u3067\u306f\u5f15\u3063\u8d8a\u3057\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u30b5\u30dd\u30fc\u30c8\u5236\u5ea6\u304c\u6574\u3063\u3066\u304a\u308a\u3001\u5bb6\u5177\u30fb\u5bb6\u96fb\u306e\u88dc\u52a9\u304c\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3>3. \u81ea\u5206\u3067\u7269\u4ef6\u3092\u63a2\u3055\u306a\u304f\u3066\u3088\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u304c\u7269\u4ef6\u3092\u63a2\u3059\u624b\u9593\u304c\u7701\u3051\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f01\u696d\u304c\u5951\u7d04\u3059\u308b\u7269\u4ef6\u306e\u4e2d\u304b\u3089\u9078\u629e\u3059\u308b\u305f\u3081\u3001\u5e0c\u671b\u306b\u5408\u3063\u305f\u7269\u4ef6\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u78ba\u4fdd\u3067\u304d\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u52e4\u52d9\u5148\u306b\u8fd1\u3044\u793e\u5b85\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u901a\u52e4\u6642\u9593\u306e\u77ed\u7e2e\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u3067\u7269\u4ef6\u3092\u63a2\u3059\u3068\u6642\u9593\u304c\u304b\u304b\u308b\u4e0a\u306b\u3001\u5e0c\u671b\u6761\u4ef6\u306b\u5408\u3046\u7269\u4ef6\u3092\u898b\u3064\u3051\u308b\u306e\u304c\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4f01\u696d\u304c\u9078\u5b9a\u3057\u305f\u7269\u4ef6\u306a\u3089\u30b9\u30e0\u30fc\u30ba\u306b\u5165\u5c45\u3067\u304d\u308b\u305f\u3081\u3001\u5fd9\u3057\u3044\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30bd\u30f3\u306b\u3068\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u3067\u3059\u3002<\/p>\n<h2>\u5f93\u696d\u54e1\u304c\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306b\u4f4f\u30802\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306b\u306f\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3044\u304f\u3064\u304b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3068\u304f\u306b\u3001\u7269\u4ef6\u9078\u629e\u306e\u81ea\u7531\u5ea6\u304c\u4f4e\u304f\u306a\u308b\u70b9\u3084\u3001\u5b9f\u8cea\u7684\u306a\u624b\u53d6\u308a\u984d\u306e\u6e1b\u5c11\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>1. \u81ea\u7531\u306b\u7269\u4ef6\u3092\u9078\u3079\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u4f01\u696d\u304c\u5951\u7d04\u3059\u308b\u7269\u4ef6\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u500b\u4eba\u306e\u5e0c\u671b\u901a\u308a\u306e\u4f4f\u5c45\u3092\u9078\u3076\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3010\u7269\u4ef6\u9078\u629e\u306e\u5236\u9650\u3011<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f4f\u307f\u305f\u3044\u30a8\u30ea\u30a2\u304c\u9650\u5b9a\u3055\u308c\u308b<\/li>\n<li>\u9593\u53d6\u308a\u3084\u8a2d\u5099\u304c\u5e0c\u671b\u306b\u5408\u308f\u306a\u3044\u3053\u3068\u304c\u3042\u308b<\/li>\n<li>\u30da\u30c3\u30c8\u53ef\u306a\u3069\u306e\u7d30\u304b\u3044\u6761\u4ef6\u304c\u901a\u308a\u306b\u304f\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u99c5\u8fd1\u306e\u7269\u4ef6\u304c\u3088\u3044\u300d\u300c\u5e83\u3081\u306e1LDK\u306b\u4f4f\u307f\u305f\u3044\u300d\u3068\u3044\u3063\u305f\u5e0c\u671b\u304c\u3042\u3063\u3066\u3082\u3001\u4f01\u696d\u304c\u5951\u7d04\u3057\u3066\u3044\u308b\u7269\u4ef6\u306b\u3088\u3063\u3066\u306f\u3001\u5e0c\u671b\u3092\u53f6\u3048\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u30da\u30c3\u30c8\u53ef\u3084\u9ad8\u5c64\u968e\u306a\u3069\u306e\u7279\u5b9a\u306e\u6761\u4ef6\u3092\u5e0c\u671b\u3059\u308b\u5834\u5408\u3001\u9078\u629e\u80a2\u304c\u9650\u3089\u308c\u308b\u70b9\u3082\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>2. \u5b9f\u8cea\u7684\u306a\u624b\u53d6\u308a\u984d\u304c\u6e1b\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306f\u4f01\u696d\u306e\u88dc\u52a9\u304c\u3042\u308b\u3068\u306f\u3044\u3048\u3001\u5f93\u696d\u54e1\u304c\u5bb6\u8cc3\u306e\u4e00\u90e8\u3092\u81ea\u5df1\u8ca0\u62c5\u3059\u308b\u305f\u3081\u3001\u53ef\u51e6\u5206\u6240\u5f97\uff08\u81ea\u7531\u306b\u4f7f\u3048\u308b\u304a\u91d1\uff09\u304c\u6e1b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4f4f\u5b85\u624b\u5f53\u304c\u652f\u7d66\u3055\u308c\u308b\u5834\u5408\u306f\u7d66\u4e0e\u306e\u4e00\u90e8\u3068\u3057\u3066\u53d7\u3051\u53d6\u308c\u308b\u305f\u3081\u3001\u81ea\u7531\u306b\u4f7f\u3048\u308b\u304a\u91d1\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3067\u306f\u5bb6\u8cc3\u306e\u4e00\u90e8\u3092\u4f01\u696d\u306b\u652f\u6255\u3046\u5f62\u306b\u306a\u308b\u305f\u3081\u3001\u53ef\u51e6\u5206\u6240\u5f97\u304c\u6e1b\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\n<p>\u7d50\u679c\u3068\u3057\u3066\u3001\u77ed\u671f\u7684\u306b\u306f\u81ea\u7531\u306b\u4f7f\u3048\u308b\u304a\u91d1\u304c\u5c11\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u5bb6\u8a08\u7ba1\u7406\u304c\u5fc5\u8981\u306b\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u5f93\u696d\u54e1\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u3092\u6c7a\u3081\u308b\u969b\u306e3\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u3092\u5229\u7528\u3059\u308b\u969b\u3001\u81ea\u5df1\u8ca0\u62c5\u984d\u306f\u4f01\u696d\u306e\u88dc\u52a9\u30eb\u30fc\u30eb\u3084\u7269\u4ef6\u306e\u9078\u3073\u65b9\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u9069\u5207\u306a\u8ca0\u62c5\u984d\u3092\u6c7a\u3081\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>1. \u4f01\u696d\u306e\u88dc\u52a9\u30eb\u30fc\u30eb\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u3054\u3068\u306b\u5bb6\u8cc3\u88dc\u52a9\u306e\u30eb\u30fc\u30eb\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5951\u7d04\u524d\u306b\u8a73\u7d30\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u88dc\u52a9\u7387\u3084\u4e0a\u9650\u984d\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u5df1\u8ca0\u62c5\u984d\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3010\u4f01\u696d\u306e\u5bb6\u8cc3\u88dc\u52a9\u30eb\u30fc\u30eb\u306e\u4f8b\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u88dc\u52a9\u5185\u5bb9<\/th>\n<th>\u4f01\u696dA<\/th>\n<th>\u4f01\u696dB<\/th>\n<th>\u4f01\u696dC<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u88dc\u52a9\u7387<\/td>\n<td style=\"text-align: left;\">\u5bb6\u8cc3\u306e50%<\/td>\n<td style=\"text-align: left;\">\u5bb6\u8cc3\u306e30%<\/td>\n<td style=\"text-align: left;\">\u5bb6\u8cc3\u306e40%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e0a\u9650\u984d<\/td>\n<td style=\"text-align: left;\">7\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">5\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">8\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u88dc\u52a9\u5bfe\u8c61<\/td>\n<td style=\"text-align: left;\">\u5bb6\u8cc3\u306e\u307f<\/td>\n<td style=\"text-align: left;\">\u5bb6\u8cc3\uff0b\u7ba1\u7406\u8cbb<\/td>\n<td style=\"text-align: left;\">\u5bb6\u8cc3\u306e\u307f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3068\u3048\u3070\u3001\u4f01\u696dA\u306e\u88dc\u52a9\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u5bb6\u8cc310\u4e07\u5186\u306e\u7269\u4ef6\u306a\u3089\u81ea\u5df1\u8ca0\u62c5\u984d\u306f5\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u4f01\u696dB\u3067\u306f\u81ea\u5df1\u8ca0\u62c57\u4e07\u5186\u3068\u306a\u308b\u305f\u3081\u3001\u88dc\u52a9\u306e\u8a73\u7d30\u3092\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>2. \u5bb6\u8cc3\u306e\u4e0a\u9650\u3068\u5b9f\u8cea\u8ca0\u62c5\u984d\u3092\u8a66\u7b97\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u304c\u88dc\u52a9\u3059\u308b\u5bb6\u8cc3\u306e\u4e0a\u9650\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u8d85\u904e\u5206\u306f\u5168\u984d\u81ea\u5df1\u8ca0\u62c5\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7269\u4ef6\u9078\u3073\u306e\u969b\u306b\u306f\u3001\u5b9f\u8cea\u7684\u306a\u8ca0\u62c5\u984d\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u5bb6\u8cc3\u8ca0\u62c5\u306e\u8a66\u7b97\u4f8b\u3011<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f01\u696d\u306e\u88dc\u52a9\u4e0a\u9650\u984d\u304c10\u4e07\u5186\u306e\u5834\u5408\n<ul>\n<li>8\u4e07\u5186\u306e\u7269\u4ef6 \u2192 \u81ea\u5df1\u8ca0\u62c5 0\u5186\uff08\u5168\u984d\u88dc\u52a9\uff09<\/li>\n<li>10\u4e07\u5186\u306e\u7269\u4ef6 \u2192 \u81ea\u5df1\u8ca0\u62c5 0\u5186\uff08\u5168\u984d\u88dc\u52a9\uff09<\/li>\n<li>12\u4e07\u5186\u306e\u7269\u4ef6 \u2192 \u81ea\u5df1\u8ca0\u62c5 2\u4e07\u5186\uff08\u8d85\u904e\u5206\uff09<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u3001\u5bb6\u8cc312\u4e07\u5186\u306e\u7269\u4ef6\u306b\u4f4f\u3080\u5834\u5408\u3001\u4f01\u696d\u306e\u88dc\u52a9\u4e0a\u9650\u304c10\u4e07\u5186\u3067\u3042\u308c\u3070\u30012\u4e07\u5186\u306f\u81ea\u5df1\u8ca0\u62c5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u901a\u5e38\u306e\u5bb6\u8cc3\u76f8\u5834\u3068\u3001\u5f93\u696d\u54e1\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u3092\u8003\u616e\u3057\u306a\u304c\u3089\u3001\u88dc\u52a9\u4e0a\u9650\u3092\u8a2d\u5b9a\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>3. \u7ba1\u7406\u8cbb\u30fb\u5171\u76ca\u8cbb\u306e\u6271\u3044\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u306e\u88dc\u52a9\u5bfe\u8c61\u304c\u5bb6\u8cc3\u306e\u307f\u306a\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u7ba1\u7406\u8cbb\u30fb\u5171\u76ca\u8cbb\u3082\u542b\u307e\u308c\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3010\u7ba1\u7406\u8cbb\u30fb\u5171\u76ca\u8cbb\u306e\u6271\u3044\u3011<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5bb6\u8cc3\u306e\u307f\u88dc\u52a9 \u2192 \u7ba1\u7406\u8cbb\u30fb\u5171\u76ca\u8cbb\u306f\u81ea\u5df1\u8ca0\u62c5<\/li>\n<li>\u5bb6\u8cc3\uff0b\u7ba1\u7406\u8cbb\u88dc\u52a9 \u2192 \u4e00\u90e8\u4f01\u696d\u8ca0\u62c5<\/li>\n<li>\u9ad8\u984d\u306a\u5171\u76ca\u8cbb\u306e\u7269\u4ef6\u3092\u9078\u3076\u3068\u3001\u81ea\u5df1\u8ca0\u62c5\u304c\u5897\u3048\u308b\u53ef\u80fd\u6027\u3042\u308a<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u3001\u5bb6\u8cc310\u4e07\u5186\uff0b\u7ba1\u7406\u8cbb1\u4e07\u5186\u306e\u7269\u4ef6\u3067\u3001\u4f01\u696d\u304c\u5bb6\u8cc3\u306e\u307f\u3092\u88dc\u52a9\u3059\u308b\u5834\u5408\u3001\u7ba1\u7406\u8cbb1\u4e07\u5186\u306f\u81ea\u5df1\u8ca0\u62c5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8cbb\u7528\u3092\u898b\u843d\u3068\u3055\u305a\u306b\u8a08\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u601d\u308f\u306c\u51fa\u8cbb\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<h2>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u6761\u4ef6<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u4e0b\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3068\u304f\u306b\u3001\u4f01\u696d\u306e\u8ca0\u62c5\u5272\u5408\u3084\u5951\u7d04\u306e\u5f62\u614b\u306b\u3088\u3063\u3066\u3001\u7a0e\u5236\u4e0a\u306e\u6271\u3044\u304c\u5909\u308f\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4f1a\u793e\u8ca0\u62c5\u306e\u5272\u5408\u304c\u300c50\uff05\u4ee5\u4e0a\u300d\u3067\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u3042\u308a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u793e\u5b85\u3084\u5bee\u3092\u8cb8\u4e0e\u3059\u308b\u969b\u3001\u5f93\u696d\u54e1\u304c\u5bb6\u8cc3\u306e50%\u4ee5\u4e0a\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5dee\u984d\u306f\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u3057\u304b\u3057\u3001\u4f01\u696d\u8ca0\u62c5\u306e\u5272\u5408\u304c\u9ad8\u3059\u304e\u308b\u3068\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u8ab2\u7a0e\u5bfe\u8c61\u306e\u5224\u65ad\u57fa\u6e96\u3011<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5f93\u696d\u54e1\u8ca0\u62c5\u304c\u5bb6\u8cc3\u306e50%\u4ee5\u4e0a \u2192 \u539f\u5247\u975e\u8ab2\u7a0e<\/li>\n<li>\u5f93\u696d\u54e1\u8ca0\u62c5\u304c50%\u672a\u6e80 \u2192 \u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u3042\u308a<\/li>\n<\/ul>\n<\/div>\n<p>\u5bb6\u8cc310\u4e07\u5186\u306e\u7269\u4ef6\u3067\u4f01\u696d\u8ca0\u62c58\u4e07\u5186\u30fb\u5f93\u696d\u54e1\u8ca0\u62c52\u4e07\u5186\u306e\u5834\u5408\u3001\u5f93\u696d\u54e1\u8ca0\u62c5\u7387\u306f20%\u3068\u306a\u308a\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u60c5\u5831\u3082\u78ba\u8a8d\u3057\u306a\u304c\u3089\u3001\u7a0e\u5236\u9762\u306e\u30ea\u30b9\u30af\u3092\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2597.htm\" target=\"_blank\" rel=\"noopener\">No.2597 \u4f7f\u7528\u4eba\u306b\u793e\u5b85\u3084\u5bee\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4f01\u696d\u304c\u5951\u7d04\u8005\uff08\u6cd5\u4eba\u5951\u7d04\uff09\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u307f\u306a\u3055\u308c\u3084\u3059\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u5951\u7d04\u8005\u304c\u4f01\u696d\uff08\u6cd5\u4eba\u5951\u7d04\uff09\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u4f1a\u793e\u306e\u6240\u6709\u8cc7\u7523\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3010\u6cd5\u4eba\u5951\u7d04\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3011<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4f01\u696d\u304c\u5951\u7d04\u8005\u3067\u5f93\u696d\u54e1\u8ca0\u62c5\u304c\u6975\u7aef\u306b\u5c11\u306a\u3044\u5834\u5408<\/li>\n<li>\u5bb6\u8cc3\u76f8\u5834\u3088\u308a\u5927\u5e45\u306b\u5b89\u3044\u4fa1\u683c\u3067\u63d0\u4f9b\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n<li>\u7d66\u4e0e\u3068\u3057\u3066\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u3001\u5e02\u5834\u4fa1\u683c15\u4e07\u5186\u306e\u7269\u4ef6\u306b\u5f93\u696d\u54e1\u304c3\u4e07\u5186\u306e\u8ca0\u62c5\u3067\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u306b\u300c\u7d66\u4e0e\u3068\u3057\u3066\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30ea\u30b9\u30af\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u3068\u5f93\u696d\u54e1\u53cc\u65b9\u304c\u9069\u6b63\u306a\u8ca0\u62c5\u5272\u5408\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u306e\u76f8\u5834\u306f\u4f01\u696d\u306b\u3088\u3063\u3066\u9055\u3046<\/h2>\n<p>\u501f\u308a\u4e0a\u3052\u793e\u5b85\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u306f\u3001\u4f01\u696d\u306e\u88dc\u52a9\u30eb\u30fc\u30eb\u3084\u5951\u7d04\u6761\u4ef6\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5df1\u8ca0\u62c5\u984d\u3092\u9069\u6b63\u306b\u8a2d\u5b9a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306e\u88dc\u52a9\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u3001\u7a0e\u5236\u9762\u306e\u30ea\u30b9\u30af\u3082\u8003\u616e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u9069\u5207\u306a\u5236\u5ea6\u3092\u7406\u89e3\u3057\u3001\u30e1\u30ea\u30c3\u30c8\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/assets\/img\/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\/49399\/?provider=pa_basic&provider_info=cv.87075.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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