{"id":87192,"date":"2025-03-19T18:30:24","date_gmt":"2025-03-19T09:30:24","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=87192"},"modified":"2026-03-27T16:35:17","modified_gmt":"2026-03-27T07:35:17","slug":"%e5%bd%b9%e5%93%a1%e7%a4%be%e5%ae%85%e3%81%ae%e5%90%a6%e8%aa%8d%e4%ba%8b%e4%be%8b%e2%94%82%e5%ae%9f%e9%9a%9b%e3%81%ae%e5%88%a4%e4%be%8b%e3%81%8b%e3%82%89%e5%ad%a6%e3%81%b6%e7%a8%8e%e5%8b%99%e5%af%be","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/87192\/","title":{"rendered":"\u5f79\u54e1\u793e\u5b85\u306e\u5426\u8a8d\u4e8b\u4f8b\u2502\u5b9f\u969b\u306e\u5224\u4f8b\u304b\u3089\u5b66\u3076\u7a0e\u52d9\u5bfe\u7b56\u3068\u5236\u5ea6\u9069\u7528\u306e\u30b3\u30c4"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/src\/images\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/49288\/?provider=pa_basic&provider_info=cv.87192.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>\u5f79\u54e1\u793e\u5b85\u306e\u5b9f\u969b\u306e\u5426\u8a8d\u4e8b\u4f8b\u30fb\u5224\u4f8b<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306e\u88c1\u6c7a\u4e8b\u4f8b\u96c6\u304b\u3089\u5f79\u54e1\u793e\u5b85\u306e\u5426\u8a8d\u4e8b\u4f8b\uff08\u5224\u4f8b\uff09\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u25bc<strong>\u5e73\u621021\u5e74\uff082009\u5e74\uff09\u306e\u5426\u8a8d\u4e8b\u4f8b<\/strong><br \/>\n<a href=\"https:\/\/www.kfs.go.jp\/service\/JP\/78\/15\/index.html\" target=\"_blank\" rel=\"noopener\">(\u5e7321.10.28\u3001\u88c1\u6c7a\u4e8b\u4f8b\u96c6No.78 237\u9801) | \u516c\u8868\u88c1\u6c7a\u4e8b\u4f8b\u7b49\u306e\u7d39\u4ecb | \u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240<\/a><\/p>\n<p>\u4e0a\u8a18\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u5b97\u6559\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u3001\u5b97\u6559\u6d3b\u52d5\u306b\u4f7f\u7528\u3059\u308b\u76ee\u7684\u3067\u6708\u984d15\u4e07\u5186\u3067\u4ee3\u8868\u8005\u3078\u8cb8\u4e0e\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u3001\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u304c\u9069\u6b63\u306a\u5e02\u5834\u4fa1\u683c\u3092\u4e0b\u56de\u3063\u3066\u3044\u308b\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u5b97\u6559\u6cd5\u4eba\u306f\u9ad8\u984d\u306a\u5bb6\u5177\u3084\u30ab\u30fc\u30c6\u30f3\u3001\u98df\u5668\u985e\u3092\u7121\u511f\u3067\u4ee3\u8868\u8005\u3078\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7a0e\u52d9\u7f72\u306f\u3053\u308c\u3089\u3092\u300c\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u4f9b\u4e0e\u300d\u3068\u5224\u65ad\u3057\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u544a\u77e5\u51e6\u5206\u3068\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u8ce6\u8ab2\u6c7a\u5b9a\u51e6\u5206\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u5b97\u6559\u6cd5\u4eba\u5074\u306f\u3001\u300c\u5bb6\u5177\u7b49\u306f\u5b97\u6559\u6d3b\u52d5\u306e\u305f\u3081\u306b\u8a2d\u7f6e\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4ee3\u8868\u8005\u306b\u8cb8\u4e0e\u3057\u305f\u4e8b\u5b9f\u306f\u306a\u3044\u300d\u3068\u4e3b\u5f35\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u5224\u6c7a\u3067\u306f\u3001\u5bb6\u5177\u306f\u4ee3\u8868\u8005\u304c\u500b\u4eba\u7684\u306b\u5229\u7528\u3057\u3066\u3044\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u3082\u300c\u4ee3\u8868\u8005\u500b\u4eba\u304c\u4f4f\u3080\u305f\u3081\u306b\u4f7f\u7528\u3057\u3066\u304a\u308a\u3001\u5b97\u6559\u6d3b\u52d5\u306b\u306f\u4f7f\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u300d\u3068\u5224\u65ad\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b97\u6559\u6cd5\u4eba\u5074\u306f\u3053\u308c\u3092\u4e0d\u670d\u3068\u3057\u3066\u7570\u8b70\u7533\u7acb\u3066\u3092\u884c\u3063\u305f\u3082\u306e\u306e\u68c4\u5374\u3055\u308c\u3001\u5b97\u6559\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u30de\u30f3\u30b7\u30e7\u30f3\u306f\u793e\u5b85\u3068\u3057\u3066\u5426\u8a8d\u3055\u308c\u308b\u7d50\u679c\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u25bc<strong>\u7528\u8a9e\u89e3\u8aac<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\"><strong>\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u4f9b\u4e0e<\/strong><\/p>\n<p style=\"text-align: left;\">\u4f1a\u793e\u304c\u95a2\u4fc2\u8005\u306b\u91d1\u92ad\u4ee5\u5916\u306e\u5229\u76ca\uff08\u793e\u5b85\u306e\u4f4e\u984d\u8cc3\u8cb8\u306a\u3069\uff09\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3002\u3053\u306e\u5834\u5408\u3001\u7a0e\u52d9\u4e0a\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/59665\/\" data-internallinksmanager029f6b8e52c=\"434\" title=\"\u5f79\u54e1\u5831\u916c\">\u5f79\u54e1\u5831\u916c<\/a>\u3068\u307f\u306a\u3055\u308c\u308b<\/p>\n<p style=\"text-align: left;\"><strong>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u544a\u77e5\u51e6\u5206<\/strong><\/p>\n<p style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u7fa9\u52d9\u8005\u304c\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u9069\u5207\u306b\u7d0d\u3081\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u4e0d\u8db3\u5206\u3092\u7d0d\u4ed8\u3059\u308b\u3088\u3046\u901a\u77e5\u3059\u308b\u884c\u653f\u51e6\u5206<\/p>\n<p style=\"text-align: left;\"><strong>\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u8ce6\u8ab2\u6c7a\u5b9a\u51e6\u5206<\/strong><\/p>\n<p style=\"text-align: left;\">\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u304c\u671f\u9650\u307e\u3067\u306b\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u91d1<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u5f79\u54e1\u793e\u5b85\u306f\u5426\u8a8d\u3055\u308c\u3066\u3057\u307e\u3046\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u5b9f\u4f8b\u304b\u3089\u5b66\u3076\u5426\u8a8d\u3055\u308c\u306a\u3044\u305f\u3081\u306e\u5bfe\u7b56<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d39\u4ecb\u3057\u305f\u4e8b\u4f8b\u3092\u3082\u3068\u306b\u3001\u793e\u5b85\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u5426\u8a8d\u3055\u308c\u306a\u3044\u305f\u3081\u306e\u5bfe\u7b56\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u9069\u5207\u306a\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u8a2d\u5b9a\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u306e\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u3068\u304d\u306f\u3001\u9069\u5207\u306a\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d39\u4ecb\u3057\u305f\u4e8b\u4f8b\u3067\u306f\u3001\u4ee3\u8868\u8005\u304c\u652f\u6255\u3063\u3066\u3044\u305f\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u304c\u5e02\u5834\u76f8\u5834\u3088\u308a\u4f4e\u984d\u3060\u3068\u5224\u65ad\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u5f79\u54e1\u793e\u5b85\u306e\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u304c50%\u3092\u5927\u304d\u304f\u4e0b\u56de\u3063\u305f\u308a\u3001\u7121\u511f\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5dee\u984d\u304c\u7d4c\u6e08\u7684\u5229\u76ca\u3068\u3057\u3066\u307f\u306a\u3055\u308c\u7d66\u4e0e\u6271\u3044\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5f79\u54e1\u793e\u5b85\u306e\u8cc3\u8cb8\u6599\u3092\u6c7a\u3081\u308b\u969b\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u5b9a\u3081\u308b\u898f\u5b9a\u306b\u5247\u308a\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u8cb8\u4e0e\u3059\u308b\u793e\u5b85\u306e\u5e8a\u9762\u7a4d\u3084\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u3088\u308a\u300c\u5c0f\u898f\u6a21\u306a\u4f4f\u5b85\u300d\u3068\u300c\u5c0f\u898f\u6a21\u3067\u306a\u3044\u305d\u308c\u4ee5\u5916\u306e\u4f4f\u5b85\u300d\u3067\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u56fd\u7a0e\u5e81\u306e\u57fa\u6e96\u3067\u300c\u8c6a\u83ef\u306a\u4f4f\u5b85\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u3082\u305d\u3082\u5f79\u54e1\u793e\u5b85\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u305a\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2600.htm\" target=\"_blank\" rel=\"noopener\">No.2600 \u5f79\u54e1\u306b\u793e\u5b85\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5bb6\u5177\u3084\u5099\u54c1\u306f\u9069\u5207\u306b\u8cb8\u3057\u51fa\u3059<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u304b\u3089\u81ea\u793e\u6240\u6709\u306e\u5bb6\u5177\u3084\u5099\u54c1\u3092\u8cb8\u3057\u51fa\u3059\u5834\u5408\u306f\u3001\u9069\u5207\u306a\u7ba1\u7406\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p>\u7d39\u4ecb\u3057\u305f\u4e8b\u4f8b\u3067\u306f\u3001\u6cd5\u4eba\u540d\u7fa9\u306e\u5bb6\u5177\u3084\u30ab\u30fc\u30c6\u30f3\u3001\u98df\u5668\u306a\u3069\u3092\u4ee3\u8868\u8005\u304c\u7121\u511f\u3067\u4f7f\u7528\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u554f\u984c\u8996\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u5426\u8a8d\u306e\u30ea\u30b9\u30af\u3092\u6291\u3048\u308b\u305f\u3081\u306b\u306f\u3001\u9069\u6b63\u306a\u8cc3\u8cb8\u5951\u7d04\u306e\u3082\u3068\u3067\u5bb6\u5177\u3084\u5099\u54c1\u3092\u8cb8\u3057\u51fa\u3055\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u5b9a\u984d\u6cd5\u3067\u8a08\u7b97\u3057\u305f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u76f8\u5f53\u984d\u3068\u5bb6\u5177\u306e\u7dad\u6301\u7ba1\u7406\u8cbb\u3092\u5408\u7b97\u3057\u305f\u91d1\u984d\u3092\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3059\u308c\u3070\u3001\u5bb6\u5177\u306e\u8cfc\u5165\u8cbb\u7528\u3084\u7dad\u6301\u7ba1\u7406\u8cbb\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u793e\u5b85\u306e\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306b\u306f\u5bb6\u5177\u306e\u4f7f\u7528\u6599\u3092\u542b\u3081\u305a\u3001\u500b\u5225\u306b\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u3067\u3059\u3002<\/p>\n<p>\u8cb8\u3057\u51fa\u3057\u65b9\u304c\u5b9f\u614b\u306b\u5373\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u305a\u3001\u5426\u8a8d\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u7bc0\u7a0e\u306b\u306f\u306a\u3089\u306a\u3044\u3082\u306e\u306e\u3001\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u5f79\u54e1\u672c\u4eba\u304c\u5bb6\u5177\u3092\u8cfc\u5165\u3059\u308b\u5f62\u306b\u3059\u308c\u3070\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/gensen\/03\/05.htm\" target=\"_blank\" rel=\"noopener\">\u793e\u54e1\u306b\u5bb6\u5177\u7b49\u3092\u8cb8\u4e0e\u3057\u305f\u5834\u5408\u306e\u7d4c\u6e08\u7684\u5229\u76ca\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5f79\u54e1\u793e\u5b85\u306f\u3053\u3046\u3057\u305f\u5834\u5408\u3082\u5426\u8a8d\u3055\u308c\u3084\u3059\u3044\uff016\u3064\u306e\u30b1\u30fc\u30b9\u3092\u89e3\u8aac<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0a\u8a18\u306e\u4e8b\u4f8b\u4ee5\u5916\u306b\u3082\u3001\u5f79\u54e1\u793e\u5b85\u304c\u7a0e\u52d9\u7f72\u306b\u5426\u8a8d\u3055\u308c\u3084\u3059\u3044\u30b1\u30fc\u30b9\u30926\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u2460\u793e\u5b85\u306e\u8cc3\u8cb8\u5951\u7d04\u304c\u500b\u4eba\u540d\u7fa9\u3067\u3055\u308c\u3066\u3044\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u306e\u8cc3\u8cb8\u5951\u7d04\u304c\u500b\u4eba\u540d\u7fa9\u3067\u3042\u308b\u3068\u3001\u5426\u8a8d\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u306a\u305c\u306a\u3089\u500b\u4eba\u540d\u7fa9\u306e\u5951\u7d04\u3067\u3042\u308b\u3068\u3001\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u5bb6\u8cc3\u90e8\u5206\u304c\u300c\u4f4f\u5b85\u624b\u5f53\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6271\u3044\u306b\u306a\u308b\u3068\u7bc0\u7a0e\u52b9\u679c\u304c\u5931\u308f\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001<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>\u306b\u52a0\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u4f1a\u793e\u3068\u500b\u4eba\u3001\u53cc\u65b9\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306e\u8ca0\u62c5\u5897\u52a0\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u3059\u3067\u306b\u500b\u4eba\u540d\u7fa9\u3067\u8cc3\u8cb8\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u308b\u7269\u4ef6\u3092\u793e\u5b85\u306b\u3059\u308b\u5834\u5408\u306f\u3001\u6cd5\u4eba\u540d\u7fa9\u3078\u306e\u5909\u66f4\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u969b\u3001\u4e00\u5ea6\u500b\u4eba\u3067\u7d50\u3093\u3067\u3044\u308b\u5951\u7d04\u3092\u89e3\u9664\u3057\u3001\u6cd5\u4eba\u3068\u3057\u3066\u65b0\u305f\u306b\u5951\u7d04\u3092\u7d50\u3076\u624b\u7d9a\u304d\u3092\u8e0f\u307e\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u65b0\u898f\u5951\u7d04\u3092\u884c\u3046\u3068\u304d\u3001\u6577\u91d1\u3084\u793c\u91d1\u306a\u3069\u306e\u521d\u671f\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u2461\u5f79\u54e1\u306e\u6301\u3061\u5bb6\u3092\u793e\u5b85\u306b\u5909\u66f4\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u304c\u73fe\u5728\u4f4f\u3093\u3067\u3044\u308b\u6301\u3061\u5bb6\u3092\u793e\u5b85\u306b\u5909\u66f4\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u3082\u3001\u5426\u8a8d\u3055\u308c\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u793e\u5b85\u5236\u5ea6\u306f\u3042\u304f\u307e\u3067\u3082\u3001\u5f93\u696d\u54e1\u306e\u4f4f\u5c45\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u305f\u3081\u306e\u798f\u5229\u539a\u751f\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4ee5\u524d\u304b\u3089\u4f4f\u3093\u3067\u3044\u308b\u6301\u3061\u5bb6\u306b\u5bfe\u3057\u3066\u3001\u4f1a\u793e\u304c\u88dc\u52a9\u3092\u884c\u3046\u3053\u3068\u306f\u9069\u5207\u3067\u306f\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f59\u7a0b\u306e\u7279\u5225\u306a\u4e8b\u60c5\u304c\u306a\u3044\u9650\u308a\u3001\u793e\u5b85\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u53ef\u80fd\u6027\u306f\u4f4e\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u2462\u793e\u5b85\u304c\u904e\u5ea6\u306b\u8c6a\u83ef\u3067\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u304c\u904e\u5ea6\u306b\u8c6a\u83ef\u3067\u3042\u308b\u5834\u5408\u3082\u3001\u5f79\u54e1\u3078\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u4f9b\u4e0e\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u3001\u5426\u8a8d\u306e\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u25bc\u8c6a\u83ef\u306a\u793e\u5b85\u306e\u4f8b<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<ul>\n<li style=\"text-align: left;\">\u793e\u5b85\u304c\u9ad8\u7d1a\u30de\u30f3\u30b7\u30e7\u30f3\u3084\u8c6a\u90b8\u3067\u3042\u308a\u3001\u4e00\u822c\u7684\u306a\u5bb6\u8cc3\u76f8\u5834\u3092\u5927\u304d\u304f\u4e0a\u56de\u3063\u3066\u3044\u308b<\/li>\n<li style=\"text-align: left;\">\u666e\u901a\u306e\u8cc3\u8cb8\u4f4f\u5b85\u306b\u306f\u306a\u3044\u7279\u5225\u306a\u8a2d\u5099\uff08\u30d7\u30fc\u30eb\u3084\u30c6\u30cb\u30b9\u30b3\u30fc\u30c8\uff09\u304c\u5099\u308f\u3063\u3066\u3044\u308b<\/li>\n<li style=\"text-align: left;\">\u9ad8\u7d1a\u306a\u88c5\u98fe\u3084\u5bb6\u5177\u304c\u591a\u6570\u5099\u3048\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u7269\u4ef6\u3092\u793e\u5b85\u3068\u3057\u3066\u63d0\u4f9b\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u8cc3\u6599\u306e\u5168\u984d\u304c\u5f79\u54e1\u3078\u306e\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e8a\u9762\u7a4d\u304c240\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u3092\u8d85\u3048\u308b\u5927\u304d\u306a\u4f4f\u5b85\u3082\u3001\u56fd\u7a0e\u5e81\u306e\u57fa\u6e96\u3067\u306f\u8c6a\u83ef\u793e\u5b85\u3068\u307f\u306a\u3055\u308c\u304b\u306d\u306a\u3044\u6761\u4ef6\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8c6a\u83ef\u306a\u793e\u5b85\u306e\u5224\u65ad\u57fa\u6e96\u306f\u5e8a\u9762\u7a4d\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u53d6\u5f97\u4fa1\u984d\u3084\u652f\u6255\u8cc3\u8cb8\u6599\u306e\u984d\u3001\u5185\u5916\u88c5\u306e\u72b6\u6cc1\u306a\u3069\u8907\u5408\u7684\u306a\u8981\u7d20\u3067\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u8981\u7d20\u3092\u5341\u5206\u306b\u8003\u616e\u3057\u3001\u5426\u8a8d\u3055\u308c\u3084\u3059\u3044\u3088\u3046\u306a\u7269\u4ef6\u3092\u793e\u5b85\u306b\u3059\u308b\u306e\u306f\u907f\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u2463\u30bb\u30ab\u30f3\u30c9\u30cf\u30a6\u30b9\u3068\u3057\u3066\u5229\u7528\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u5225\u8358\u3092\u5f79\u54e1\u306e\u30bb\u30ab\u30f3\u30c9\u30cf\u30a6\u30b9\u3068\u3057\u3066\u63d0\u4f9b\u3059\u308b\u5834\u5408\u3082\u3001\u5426\u8a8d\u306e\u78ba\u7387\u306f\u9ad8\u3044\u3068\u8a00\u3048\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3059\u3067\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5f79\u54e1\u793e\u5b85\u304c\u3042\u308b\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u65b0\u305f\u306b\u793e\u5b85\u304c\u63d0\u4f9b\u3055\u308c\u308b\u5fc5\u8981\u6027\u3084\u5408\u7406\u6027\u306f\u57fa\u672c\u7684\u306b\u306f\u306a\u304f\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u306f\u8a8d\u3081\u3089\u308c\u306b\u304f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u30bb\u30ab\u30f3\u30c9\u30cf\u30a6\u30b9\u3067\u306f\u306a\u304f\u3001\u30ea\u30be\u30fc\u30c8\u5730\u306a\u3069\u306b\u3042\u308b\u5225\u8358\u3092\u5f93\u696d\u54e1\u306e\u4fdd\u990a\u76ee\u7684\u3067\u4f7f\u7528\u3059\u308b\u5834\u5408\u306f\u7d4c\u8cbb\u8a08\u4e0a\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u5834\u5408\u3082\u5f79\u54e1\u3060\u3051\u304c\u5229\u7528\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u5426\u8a8d\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5225\u8358\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u969b\u306f\u3001\u798f\u5229\u539a\u751f\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u5f93\u696d\u54e1\u304c\u5e73\u7b49\u306b\u4f7f\u3048\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u2464\u5951\u7d04\u5185\u5bb9\u3084\u793e\u5185\u898f\u5b9a\u306b\u4e0d\u5099\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5951\u7d04\u5185\u5bb9\u3084\u793e\u5185\u898f\u5b9a\u306e\u4e0d\u5099\u304c\u539f\u56e0\u3067\u3001\u5426\u8a8d\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>\u25bc\u4e0d\u5099\u306e\u4f8b<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<ul>\n<li style=\"text-align: left;\">\u5f79\u54e1\u793e\u5b85\u306b\u95a2\u3059\u308b\u793e\u5185\u898f\u5b9a\u306e\u8a18\u8f09\u304c\u4e0d\u660e\u77ad<\/li>\n<li style=\"text-align: left;\">\u7269\u4ef6\u306e\u8cc3\u8cb8\u5951\u7d04\u66f8\u304c\u4f5c\u3089\u308c\u3066\u3044\u306a\u3044<\/li>\n<li style=\"text-align: left;\">\u5951\u7d04\u66f8\u306e\u5185\u5bb9\u304c\u66d6\u6627\u3067\u91cd\u8981\u306a\u6761\u9805\u304c\u6b20\u3051\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f79\u54e1\u793e\u5b85\u306e\u5236\u5ea6\u3092\u81ea\u793e\u3078\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u5229\u7528\u76ee\u7684\u3084\u5bfe\u8c61\u8005\u3001\u8cc3\u6599\u306e\u8ca0\u62c5\u5272\u5408\u306a\u3069\u3092\u660e\u8a18\u3057\u305f\u793e\u5185\u898f\u5b9a\u3092\u6574\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u793e\u5b85\u3092\u501f\u308a\u4e0a\u3052\u308b\u969b\u306f\u6b63\u5f0f\u306a\u8cc3\u8cb8\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3001\u7269\u4ef6\u306e\u8cc3\u6599\u3084\u5229\u7528\u6761\u4ef6\u306a\u3069\u306e\u5951\u7d04\u5185\u5bb9\u3092\u660e\u3089\u304b\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u8cc3\u6599\u306e\u652f\u6255\u3044\u8a18\u9332\u3082\u3057\u3063\u304b\u308a\u6b8b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u793e\u5185\u898f\u5b9a\u3092\u6574\u5099\u3057\u305f\u3042\u3068\u306f\u3001\u898f\u5b9a\u3068\u5b9f\u969b\u306e\u904b\u7528\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3042\u308b\u305f\u3081\u3001\u5f62\u3060\u3051\u306e\u793e\u5185\u898f\u5b9a\u3084\u8cc3\u8cb8\u5951\u7d04\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u2465\u6c34\u9053\u5149\u71b1\u8cbb\u3084\u99d0\u8eca\u5834\u4ee3\u3082\u4f1a\u793e\u8ca0\u62c5\u306b\u306a\u3063\u3066\u3044\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45307\/\" data-internallinksmanager029f6b8e52c=\"201\" title=\"\u6c34\u9053\u5149\u71b1\u8cbb\">\u6c34\u9053\u5149\u71b1\u8cbb<\/a>\u3084\u99d0\u8eca\u5834\u4ee3\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3001\u5f79\u54e1\u5831\u916c\u306e\u4e00\u90e8\u3068\u307f\u306a\u3055\u308c\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u5f79\u54e1\u793e\u5b85\u306e\u5236\u5ea6\u3067\u7d4c\u8cbb\u8a08\u4e0a\u304c\u53ef\u80fd\u3067\u3042\u308b\u306e\u306f\u539f\u5247\u7684\u306b\u4f4f\u5b85\u306e\u307f\u3067\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u300c\u5bc4\u5bbf\u820e\u3084\u3053\u308c\u306b\u985e\u3059\u308b\u65bd\u8a2d\u300d\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u4e0b\u8a18\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u6c34\u9053\u5149\u71b1\u8cbb\u304c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<ul>\n<li style=\"text-align: left;\">\u30ac\u30b9\u3084\u6c34\u9053\u306e\u4f7f\u7528\u984d\u304c\u901a\u5e38\u4f7f\u7528\u3057\u305f\u7bc4\u56f2\u5185\u306e\u6599\u91d1<\/li>\n<li style=\"text-align: left;\">\u5165\u5c45\u3057\u3066\u3044\u308b\u5404\u4eba\u306e\u4f7f\u7528\u984d\u304c\u660e\u78ba\u3067\u306a\u3044<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8a18\u306e\u5b9a\u7fa9\u306b\u5f53\u3066\u306f\u307e\u308b\u793e\u54e1\u4f4f\u5b85\u306f\u7a00\u3067\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u306f\u6c34\u9053\u5149\u71b1\u8cbb\u306f\u8ab2\u7a0e\u3055\u308c\u308b\u3082\u306e\u3068\u8003\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u6c34\u9053\u5149\u71b1\u8cbb\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u3053\u3068\u81ea\u4f53\u306f\u554f\u984c\u306a\u3044\u305f\u3081\u3001\u3053\u306e\u70b9\u3092\u53d6\u308a\u9055\u3048\u306a\u3044\u3088\u3046\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/03.htm\" target=\"_blank\" rel=\"noopener\">\u3014\u7d66\u4e0e\u7b49\u306b\u4fc2\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u3015\uff0836\uff0d26\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5f79\u54e1\u793e\u5b85\u306e\u5236\u5ea6\u9069\u7528\u3092\u7d9a\u3051\u308b\u30b3\u30c4<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u7d9a\u3051\u3066\u3044\u304f\u305f\u3081\u306e\u30b3\u30c4\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u5b9a\u671f\u7684\u306b\u5bb6\u8cc3\u306e\u898b\u76f4\u3057\u3092\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3092\u5426\u8a8d\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5b9a\u671f\u7684\u306a\u5bb6\u8cc3\u306e\u898b\u76f4\u3057\u304c\u5927\u5207\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5f79\u54e1\u304b\u3089\u5fb4\u53ce\u3059\u308b\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u304c\u8457\u3057\u304f\u4f4e\u3044\u5834\u5408\u3001\u305d\u306e\u5dee\u984d\u306f\u5f79\u54e1\u3078\u306e\u7d66\u4e0e\u3068\u307f\u306a\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u3068\u304f\u306b\u3001\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u8a08\u7b97\u306b\u4f7f\u3046\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u8a55\u4fa1\u984d\u306f\u30013\u5e74\u306b1\u5ea6\u8cc7\u7523\u4fa1\u5024\u306e\u898b\u76f4\u3057\uff08\u8a55\u4fa1\u66ff\u3048\uff09\u304c\u3055\u308c\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u25bc\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u8a08\u7b97\u5f0f\uff08\u5c0f\u898f\u6a21\u306a\u4f4f\u5b85\u3067\u3042\u308b\u5834\u5408\uff09<\/strong><\/p>\n<p>\u6b21\u306e\uff081\uff09\u304b\u3089\uff083\uff09\u307e\u3067\u306e\u5408\u8a08\u984d\u304c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\uff081\uff09\uff08\u305d\u306e\u5e74\u5ea6\u306e\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d70.2\u30d1\u30fc\u30bb\u30f3\u30c8<\/p>\n<p>\uff082\uff0912\u5186\u00d7\uff08\u305d\u306e\u5efa\u7269\u306e\u7dcf\u5e8a\u9762\u7a4d\uff08\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\uff09\uff0f\uff083.3\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\uff09\uff09<\/p>\n<p>\uff083\uff09\uff08\u305d\u306e\u5e74\u5ea6\u306e\u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d70.22\u30d1\u30fc\u30bb\u30f3\u30c8<\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2600.htm\" target=\"_blank\" rel=\"noopener\">No.2600\u2003\u5f79\u54e1\u306b\u793e\u5b85\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p><\/blockquote>\n<p>\u8a55\u4fa1\u66ff\u3048\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u5408\u308f\u305b\u3066\u30013\u5e74\u306b1\u5ea6\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8a55\u4fa1\u984d\u3092\u8003\u616e\u3057\u3001\u5bb6\u8cc3\u306e\u5f15\u304d\u4e0a\u3052\u3084\u5f15\u304d\u4e0b\u3052\u3092\u884c\u3046\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u6b21\u56de\u306e\u8a55\u4fa1\u66ff\u3048\u306f\u4ee4\u548c9\u5e74\u5ea6\uff082027\u5e74\uff09\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306f\u8ab2\u7a0e\u660e\u7d30\u66f8\u3067\u78ba\u8a8d\u3067\u304d\u3001\u6bce\u5e744\u6708\u9803\u306b\u5e02\u533a\u753a\u6751\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8\u306b\u540c\u5c01\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5b9a\u671f\u7684\u306b\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u306b\u3064\u3044\u3066\u306eQ&amp;A\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u305d\u3082\u305d\u3082\u5f79\u54e1\u793e\u5b85\u304c\u5426\u8a8d\u3055\u308c\u308b\u3068\u3069\u3046\u306a\u308b\uff1f<\/h3>\n<p><span style=\"background-color: 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