{"id":87200,"date":"2025-03-19T18:30:25","date_gmt":"2025-03-19T09:30:25","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=87200"},"modified":"2026-03-31T16:07:05","modified_gmt":"2026-03-31T07:07:05","slug":"%e5%bd%b9%e5%93%a1%e7%a4%be%e5%ae%85%e3%81%a8%e3%81%af%ef%bc%9f%e5%88%a9%e7%94%a8%e3%81%99%e3%82%8b%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%83%bb%e3%83%87%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%80%9c","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/87200\/","title":{"rendered":"\u5f79\u54e1\u793e\u5b85\u3068\u306f\uff1f\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u301c\u7bc0\u7a0e\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u4f01\u696d\u304c\u63d0\u4f9b\u3059\u308b\u5f79\u54e1\u793e\u5b85\u306f\u3001\u4e3b\u306b\u7d4c\u55b6\u5c64\u3084\u5e79\u90e8\u793e\u54e1\u304c\u4f4f\u3080\u305f\u3081\u306e\u4f4f\u5b85\u3067\u3001\u696d\u52d9\u306e\u5186\u6ed1\u306a\u9042\u884c\u3084\u751f\u6d3b\u652f\u63f4\u3092\u76ee\u7684\u3068\u3057\u3066\u63d0\u4f9b\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5f79\u54e1\u793e\u5b85\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u5c0e\u5165\u306e\u969b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u306a\u3069\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5f79\u54e1\u793e\u5b85\u3068\u306f\u5f79\u54e1\u304c\u5229\u7528\u3059\u308b\u793e\u5b85\u3092\u6307\u3059<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3068\u306f\u3001\u4f1a\u793e\u304c\u5951\u7d04\u4e3b\u4f53\u3068\u306a\u308a\u3001\u5f79\u54e1\u306b\u63d0\u4f9b\u3059\u308b\u4f4f\u5c45\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e00\u822c\u306e\u8cc3\u8cb8\u7269\u4ef6\u3068\u306f\u7570\u306a\u308a\u3001\u4f1a\u793e\u304c\u8cc3\u8cb8\u5951\u7d04\u3092\u7d50\u3076\u305f\u3081\u3001\u5f79\u54e1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3064\u3064\u3001\u7a0e\u52d9\u9762\u3067\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e3b\u306a\u76ee\u7684\u306f\u4ee5\u4e0b\u306e3\u70b9\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7bc0\u7a0e\u52b9\u679c\uff1a\u9069\u6b63\u8cc3\u6599\u306e\u7bc4\u56f2\u5185\u3067\u4f1a\u793e\u8ca0\u62c5\u5206\u3092\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u8efd\u6e1b<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/55709\/\" data-internallinksmanager029f6b8e52c=\"339\" title=\"\u793e\u4f1a\u4fdd\u967a\">\u793e\u4f1a\u4fdd\u967a<\/a>\u6599\u306e\u524a\u6e1b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/59665\/\" data-internallinksmanager029f6b8e52c=\"434\" title=\"\u5f79\u54e1\u5831\u916c\">\u5f79\u54e1\u5831\u916c<\/a>\u306e\u4e00\u90e8\u3092\u4f4f\u5c45\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u8ca0\u62c5\u3092\u6e1b\u5c11<\/li>\n<li>\u624b\u53d6\u308a\u306e\u5897\u52a0\uff1a\u4f4f\u5c45\u8cbb\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u5f79\u54e1\u306e\u53ef\u51e6\u5206\u6240\u5f97\u304c\u5897\u52a0<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u9069\u6b63\u8cc3\u6599\u3092\u5b88\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c0e\u5165\u6642\u306f\u7a0e\u7406\u58eb\u3068\u76f8\u8ac7\u3057\u306a\u304c\u3089\u3001\u9069\u5207\u306a\u8a2d\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u5f79\u54e1\u793e\u5b85\u3068\u5f93\u696d\u54e1\u793e\u5b85\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3068\u5f93\u696d\u54e1\u793e\u5b85\u306f\u3001\u3069\u3061\u3089\u3082\u4f1a\u793e\u304c\u5951\u7d04\u4e3b\u4f53\u3068\u306a\u308a\u63d0\u4f9b\u3055\u308c\u308b\u4f4f\u5c45\u3067\u3059\u304c\u3001\u53d6\u308a\u6271\u3044\u3084\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e3b\u306a\u9055\u3044\u306f\u4ee5\u4e0b\u306e4\u70b9\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u5f93\u696d\u54e1\u793e\u5b85<\/th>\n<th>\u5f79\u54e1\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;\">\u4f1a\u793e\u304c\u8cc3\u8cb8\u5951\u7d04\u3092\u7d50\u3076<\/td>\n<td style=\"text-align: left;\">\u4f1a\u793e\u304c\u8cc3\u8cb8\u5951\u7d04\u3092\u7d50\u3076\u304c\u3001\u5f79\u54e1\u500b\u4eba\u306e\u610f\u601d\u306b\u3088\u308b\u5951\u7d04\u3067\u306f\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8cc3\u6599\u306e\u8ca0\u62c5\u5272\u5408<\/td>\n<td style=\"text-align: left;\">\u4f1a\u793e\u3068\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u5272\u5408\u304c\u4e00\u5b9a\u306e\u57fa\u6e96\u3067\u6c7a\u307e\u308b<\/td>\n<td style=\"text-align: left;\">\u9069\u6b63\u8cc3\u6599\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u4f1a\u793e\u8ca0\u62c5\u5206\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b<\/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;\">\u3068\u304f\u306b\u53b3\u683c\u306a\u5236\u7d04\u306f\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u9069\u6b63\u8cc3\u6599\u306e\u8a2d\u5b9a\u304c\u6c42\u3081\u3089\u308c\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u30c1\u30a7\u30c3\u30af\u304c\u53b3\u683c\u5316<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5f71\u97ff<\/td>\n<td style=\"text-align: left;\">\u5f71\u97ff\u306a\u3057<\/td>\n<td style=\"text-align: left;\">\u5f79\u54e1\u793e\u5b85\u3092\u9069\u5207\u306b\u6d3b\u7528\u3059\u308c\u3070\u3001\u5831\u916c\u984d\u3092\u6291\u3048\u3066\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u524a\u6e1b\u3067\u304d\u308b\u53ef\u80fd\u6027\u3042\u308a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9055\u3044\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u8cc3\u6599\u8a2d\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u56de\u907f\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5f79\u54e1\u793e\u5b85\u306e3\u3064\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u6cd5\u4eba\u30fb\u500b\u4eba\u53cc\u65b9\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>1. \u4f1a\u793e\u8ca0\u62c5\u5206\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3092\u6cd5\u4eba\u5951\u7d04\u3059\u308b\u3053\u3068\u3067\u3001\u5bb6\u8cc3\u306e\u4e00\u90e8\u3092\u4f1a\u793e\u8ca0\u62c5\u3068\u3057\u3001\u6cd5\u4eba\u7a0e\u306e\u7bc0\u7a0e\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u6cd5\u4eba\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u9069\u6b63\u8cc3\u6599\u300d\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u9069\u6b63\u8cc3\u6599\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u76ee\u5b89\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>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d \u00d7 0.2\uff05 \u00d7 12\u30f6\u6708<\/li>\n<li>\u8fd1\u96a3\u306e\u985e\u4f3c\u7269\u4ef6\u306e\u8cc3\u6599\u76f8\u5834\u3092\u57fa\u6e96\u306b\u7b97\u51fa<\/li>\n<\/ul>\n<\/div>\n<p>\u3010\u7bc0\u7a0e\u52b9\u679c\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u793e\u5b85\u306a\u3057<\/th>\n<th>\u793e\u5b85\u3042\u308a\uff08\u4f1a\u793e\u8ca0\u62c510\u4e07\u5186\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5bb6\u8cc3<\/td>\n<td style=\"text-align: left;\">30\u4e07\u5186\uff08\u5168\u984d\u500b\u4eba\u8ca0\u62c5\uff09<\/td>\n<td style=\"text-align: left;\">30\u4e07\u5186\uff0810\u4e07\u5186\u4f1a\u793e\u8ca0\u62c5\u300120\u4e07\u5186\u500b\u4eba\u8ca0\u62c5\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6cd5\u4eba\u7a0e\u524a\u6e1b\u984d<\/td>\n<td style=\"text-align: left;\">\u306a\u3057<\/td>\n<td style=\"text-align: left;\">\u5e74\u9593\u7d0436\u4e07\u5186\uff08\u6cd5\u4eba\u7a0e\u738730%\u306e\u5834\u5408\uff09<\/p>\n<p>\uff0810\u4e07\u5186\u00d712\u30f6\u6708\u00d70.3\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u304b\u3089\u3001\u793e\u5b85\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u500b\u4eba\u306e\u5bb6\u8cc3\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u3001\u4f1a\u793e\u306e\u6cd5\u4eba\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u9069\u6b63\u306a\u8cc3\u6599\u8a2d\u5b9a\u3092\u884c\u3044\u3001\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u3064\u3064\u3001\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u3092\u6d3b\u304b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>2. \u793e\u4f1a\u4fdd\u967a\u6599\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u57fa\u6e96\u3068\u306a\u308b\u5f79\u54e1\u5831\u916c\u984d\u304c\u6e1b\u308b\u305f\u3081\u3001\u4fdd\u967a\u6599\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4ed5\u7d44\u307f\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>\u5065\u5eb7\u4fdd\u967a\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"334\" title=\"\u539a\u751f\u5e74\u91d1\">\u539a\u751f\u5e74\u91d1<\/a>\u306f\u5f79\u54e1\u5831\u916c\u306b\u3082\u3068\u3065\u3044\u3066\u8a08\u7b97<\/li>\n<li>\u5f79\u54e1\u5831\u916c\u306e\u4e00\u90e8\u3092\u793e\u5b85\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u5831\u916c\u984d\u3092\u6291\u3048\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u524a\u6e1b\u304c\u53ef\u80fd<\/li>\n<\/ul>\n<\/div>\n<p>\u672c\u6765\u306e\u5f79\u54e1\u5831\u916c\u306e\u3046\u306110\u4e07\u5186\u3092\u4f1a\u793e\u8ca0\u62c5\u306e\u793e\u5b85\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u793e\u5b85\u306a\u3057<\/th>\n<th>\u793e\u5b85\u3042\u308a<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5f79\u54e1\u5831\u916c<\/td>\n<td>80\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">70\u4e07\u5186\uff0810\u4e07\u5186\u3092\u793e\u5b85\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u793e\u4f1a\u4fdd\u967a\u6599<\/td>\n<td>\u7d0412\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u7d0410\u4e07\u5186\uff082\u4e07\u5186\u8efd\u6e1b\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9069\u6b63\u306a\u8cc3\u6599\u8a2d\u5b9a\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u5831\u916c\u984d\u3092\u8abf\u6574\u3057\u306a\u304c\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>3. \u5f79\u54e1\u5831\u916c\u306e\u624b\u53d6\u308a\u304c\u5897\u3048\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u500b\u4eba\u306e\u4f4f\u5c45\u8cbb\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u3001\u624b\u53d6\u308a\u53ce\u5165\u304c\u5897\u3048\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee5\u4e0b\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u9055\u3044\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u793e\u5b85\u306a\u3057\u306e\u5834\u5408<\/th>\n<th>\u793e\u5b85\u3042\u308a\u306e\u5834\u5408<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5f79\u54e1\u5831\u916c<\/td>\n<td>80\u4e07\u5186<\/td>\n<td>70\u4e07\u5186<\/p>\n<p>\uff0810\u4e07\u5186\u3092\u793e\u5b85\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u30fb\u793e\u4f1a\u4fdd\u967a\u6599<\/td>\n<td>\u7d0425\u4e07\u5186<\/td>\n<td>\u7d0422\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5bb6\u8cc3\uff08\u500b\u4eba\u8ca0\u62c5\uff09<\/td>\n<td>30\u4e07\u5186<\/td>\n<td>20\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u624b\u53d6\u308a<\/td>\n<td>25\u4e07\u5186<\/td>\n<td>28\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u304b\u3089\u3001\u793e\u5b85\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3068\u6bce\u6708\u306e\u624b\u53d6\u308a\u304c\u7d043\u4e07\u5186\u5897\u52a0\u3057\u3001\u5e74\u9593\u8a08\u7b97\u3067\u7d0436\u4e07\u5186\u306e\u5dee\u306b\u306a\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f79\u54e1\u793e\u5b85\u3092\u9069\u5207\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5b9f\u8cea\u7684\u306a\u53ef\u51e6\u5206\u6240\u5f97\u3092\u5897\u3084\u305b\u307e\u3059\u3002<\/p>\n<h2>\u5f79\u54e1\u793e\u5b85\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u306b\u306f\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u6ce8\u610f\u3059\u3079\u304d\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8003\u616e\u3057\u3064\u3064\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u3084\u500b\u4eba\u306e\u4f4f\u5c45\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u305f\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u6577\u91d1\u30fb\u793c\u91d1\u306e\u521d\u671f\u8cbb\u7528\u304c\u304b\u304b\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3092\u5c0e\u5165\u3059\u308b\u969b\u3001\u6577\u91d1\u30fb\u793c\u91d1\u30fb\u4fdd\u8a3c\u91d1\u30fb\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\u306e\u521d\u671f\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3068\u304f\u306b\u3001\u9ad8\u984d\u306a\u7269\u4ef6\u3092\u9078\u3076\u5834\u5408\u3001\u4f1a\u793e\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5bb6\u8cc330\u4e07\u5186\u306e\u7269\u4ef6\u3092\u5951\u7d04\u3057\u305f\u5834\u5408\u306b\u304b\u304b\u308b\u521d\u671f\u8cbb\u7528\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u8cbb\u7528\uff08\u5bb6\u8cc330\u4e07\u5186\u306e\u7269\u4ef6\u306e\u5834\u5408\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6577\u91d1<\/td>\n<td>60\u4e07\u5186\uff08\u5bb6\u8cc32\u30f6\u6708\u5206\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u793c\u91d1<\/td>\n<td>30\u4e07\u5186\uff08\u5bb6\u8cc31\u30f6\u6708\u5206\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u4ef2\u4ecb\u624b\u6570\u6599<\/td>\n<td>30\u4e07\u5186\uff08\u5bb6\u8cc31\u30f6\u6708\u5206\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u5408\u8a08<\/td>\n<td>120\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f1a\u793e\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"449\" title=\"\u8cc7\u91d1\u7e70\u308a\">\u8cc7\u91d1\u7e70\u308a<\/a>\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u3088\u3046\u3001\u4e8b\u524d\u306b\u8cbb\u7528\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u3068\u306f\u3044\u3048\u3001\u793e\u5b85\u5236\u5ea6\u3092\u9069\u5207\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u3084\u5f79\u54e1\u306e\u624b\u53d6\u308a\u5897\u52a0\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3078\u306e\u5f71\u97ff\u3092\u8003\u3048\u306a\u304c\u3089\u7269\u4ef6\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u81ea\u7531\u306b\u4f4f\u3080\u7269\u4ef6\u3092\u9078\u3079\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u306f\u4f1a\u793e\u304c\u5951\u7d04\u3059\u308b\u305f\u3081\u3001\u500b\u4eba\u5951\u7d04\u3068\u6bd4\u3079\u3066\u9078\u629e\u80a2\u304c\u5236\u9650\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e3b\u306a\u5236\u7d04\u8981\u56e0\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>\u7a0e\u52d9\u4e0a\u306e\u5236\u7d04\uff1a\u9069\u6b63\u8cc3\u6599\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u9ad8\u984d\u306a\u7269\u4ef6\u306e\u9078\u629e\u304c\u56f0\u96e3<\/li>\n<li>\u6cd5\u4eba\u5951\u7d04\u306e\u53ef\u5426\uff1a\u7269\u4ef6\u306b\u3088\u3063\u3066\u306f\u6cd5\u4eba\u5951\u7d04\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3042\u308a<\/li>\n<li>\u5e0c\u671b\u30a8\u30ea\u30a2\u3084\u8a2d\u5099\u306e\u5236\u9650\uff1a\u500b\u4eba\u306e\u5e0c\u671b\u6761\u4ef6\u306b\u5408\u81f4\u3059\u308b\u7269\u4ef6\u304c\u5c11\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u7269\u4ef6\u9078\u3073\u306e\u81ea\u7531\u5ea6\u304c\u4e0b\u304c\u308b\u305f\u3081\u3001\u5c0e\u5165\u524d\u306b\u5341\u5206\u306a\u30ea\u30b5\u30fc\u30c1\u3092\u884c\u3044\u3001\u5f79\u54e1\u304c\u4f4f\u307f\u3084\u3059\u304f\u901a\u3044\u3084\u3059\u3044\u7269\u4ef6\u304c\u78ba\u4fdd\u3067\u304d\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u3068\u304f\u306b\u3001\u6cd5\u4eba\u5951\u7d04\u53ef\u80fd\u306a\u7269\u4ef6\u306e\u4e2d\u304b\u3089\u3001\u4f1a\u793e\u3068\u5f79\u54e1\u53cc\u65b9\u306b\u3068\u3063\u3066\u9069\u5207\u306a\u6761\u4ef6\u306e\u3082\u306e\u3092\u9078\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5f79\u54e1\u793e\u5b85\u3067\u7bc0\u7a0e\u3059\u308b\u969b\u306e3\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3092\u6d3b\u7528\u3057\u3066\u7bc0\u7a0e\u3059\u308b\u306b\u306f\u3001\u9069\u5207\u306a\u904b\u7528\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u308b\u3053\u3068\u3067\u3001\u5f79\u54e1\u793e\u5b85\u3092\u6d3b\u7528\u3057\u306a\u304c\u3089\u7a0e\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6700\u5927\u9650\u4eab\u53d7\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>1. \u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u57fa\u6e96\u306b\u5bb6\u8cc3\u8ca0\u62c5\u984d\u3092\u8a2d\u5b9a\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u306e\u8cc3\u6599\u306f\u3001\u7a0e\u52d9\u7f72\u304c\u9069\u6b63\u3068\u8a8d\u3081\u308b\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u3092\u57fa\u6e96\u306b\u6c7a\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u8d85\u3048\u308b\u90e8\u5206\u304c\u3042\u308b\u3068\u3001\u7d66\u4e0e\u3068\u3057\u3066\u307f\u306a\u3055\u308c\u3001\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u76ee\u5b89\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u305d\u306e\u5e74\u5ea6\u306e\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d \u00d7 0.2\uff05 \u30fb\u30fb\u2460<\/li>\n<li>12\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\u30fb\u30fb\u2461<\/li>\n<li>\u305d\u306e\u5e74\u5ea6\u306e\u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u00d70.22\u30d1\u30fc\u30bb\u30f3\u30c8\u30fb\u30fb\u2462<\/li>\n<\/ol>\n<\/div>\n<p>\u2460\uff5e\u2462\u306e\u5408\u8a08\u984d\u304c\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u306a\u304a\u3001\u8fd1\u96a3\u306e\u985e\u4f3c\u7269\u4ef6\u306e\u8cc3\u6599\u76f8\u5834\u3092\u57fa\u6e96\u306b\u7b97\u51fa\u3057\u307e\u3059\u3002\u5efa\u7269\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\uff1a2,000\u4e07\u5186<\/li>\n<li>\u571f\u5730\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\uff1a2,000\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u5efa\u7269\u7dcf\u5e8a\u9762\u7a4d\u304c165\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u306e\u5834\u5408\u306e\u9069\u6b63\u8cc3\u6599\u306e\u4f8b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8a08\u7b97\u9805\u76ee<\/th>\n<th>\u8a08\u7b97\u65b9\u6cd5<\/th>\n<th>\u7d50\u679c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\uff08\u6708\u984d\uff09<\/td>\n<td>2,000\u4e07\u5186 \u00d7 0.2%\u2025\u2460<\/p>\n<p>\uff0b12\u5186\u00d7\uff08165\uff0f3.3\uff09\u2025\u2461<\/p>\n<p>\uff0b2,000\u4e07\u5186\u00d70.22\u2025\u2462<\/td>\n<td>84,600\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u5e74\u9593\u306e\u9069\u6b63\u8cc3\u6599<\/td>\n<td>84,600\u5186\u00d7 12\u30f6\u6708<\/td>\n<td>101\u4e075,200\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u7bc4\u56f2\u5185\u3067\u5bb6\u8cc3\u8ca0\u62c5\u984d\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\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>2. \u8cc3\u8cb8\u5951\u7d04\u3092\u6cd5\u4eba\u540d\u7fa9\u3067\u7de0\u7d50\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u306e\u5bb6\u8cc3\u3092\u4f1a\u793e\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u306b\u306f\u3001\u8cc3\u8cb8\u5951\u7d04\u3092\u6cd5\u4eba\u540d\u7fa9\u3067\u7de0\u7d50\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u500b\u4eba\u5951\u7d04\u3067\u306f\u3001\u4f1a\u793e\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306b\u304f\u3044\u305f\u3081\u3001\u6cd5\u4eba\u5951\u7d04\u306e\u5f62\u3092\u53d6\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u5951\u7d04\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>\u5bb6\u8cc3\u306e\u4e00\u90e8\u3092\u4f1a\u793e\u8ca0\u62c5\u306b\u3067\u304d\u308b\uff08\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u7bc4\u56f2\u5185\uff09<\/li>\n<li>\u7a0e\u52d9\u8abf\u67fb\u3067\u9069\u6b63\u8cc3\u6599\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3084\u3059\u3044<\/li>\n<li>\u4f1a\u793e\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u305f\u3081\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u5951\u7d04\u6642\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u6cd5\u4eba\u5951\u7d04\u3092\u8a8d\u3081\u3066\u3044\u306a\u3044\u7269\u4ef6\u3082\u3042\u308b\u305f\u3081\u3001\u5951\u7d04\u524d\u306b\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u8cc3\u8cb8\u5951\u7d04\u66f8\u306b\u306f\u300c\u6cd5\u4eba\u540d\u7fa9\u300d\u3067\u5951\u7d04\u3059\u308b\u3053\u3068\u3092\u660e\u8a18\u3057\u3001\u5951\u7d04\u6761\u4ef6\u306b\u8aa4\u308a\u304c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u793e\u5b85\u5229\u7528\u306b\u95a2\u3059\u308b\u4f1a\u793e\u306e\u898f\u5b9a\u3092\u6574\u5099\u3057\u3001\u5951\u7d04\u306e\u9069\u6b63\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u5951\u7d04\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3092\u4e8b\u524d\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u3088\u3046\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3. \u793e\u5185\u898f\u5b9a\u3092\u6574\u5099\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3092\u9069\u6b63\u306b\u904b\u7528\u3057\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u793e\u5185\u898f\u5b9a\u306e\u6574\u5099\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u660e\u78ba\u306a\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u3082\u9069\u6b63\u306a\u51e6\u7406\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u793e\u5185\u898f\u5b9a\u306b\u542b\u3081\u308b\u3079\u304d\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u5185\u5bb9<\/th>\n<th>\u898f\u5b9a\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u5f79\u54e1\u793e\u5b85\u306e\u5229\u7528\u5bfe\u8c61\u8005<\/td>\n<td style=\"text-align: left;\">\u3069\u306e\u5f79\u54e1\u304c\u793e\u5b85\u3092\u5229\u7528\u3067\u304d\u308b\u304b\u3092\u660e\u78ba\u306b\u3059\u308b<\/td>\n<td style=\"text-align: left;\">\u4ee3\u8868\u53d6\u7de0\u5f79\u3001\u53d6\u7de0\u5f79<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4f1a\u793e\u8ca0\u62c5\u5206\u306e\u8a08\u7b97\u65b9\u6cd5<\/td>\n<td style=\"text-align: left;\">\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u57fa\u6e96\u306b\u8ca0\u62c5\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u3092\u660e\u8a18\u3059\u308b<\/td>\n<td style=\"text-align: left;\">\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e\u7bc4\u56f2\u5185<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9000\u53bb\u6642\u306e\u5bfe\u5fdc<\/td>\n<td style=\"text-align: left;\">\u5f79\u54e1\u304c\u9000\u4efb\u30fb\u9000\u8077\u3059\u308b\u969b\u306e\u793e\u5b85\u306e\u6271\u3044\u3092\u6c7a\u3081\u3066\u304a\u304f<\/td>\n<td style=\"text-align: left;\">\u5f79\u54e1\u9000\u4efb\u30fb\u9000\u8077\u5f8c1\u30f6\u6708\u4ee5\u5185\u306b\u9000\u53bb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9069\u6b63\u306a\u793e\u5185\u898f\u5b9a\u3092\u6574\u5099\u3057\u3001\u30c8\u30e9\u30d6\u30eb\u3084\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u672a\u7136\u306b\u9632\u304e\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5f79\u54e1\u793e\u5b85\u3092\u8a2d\u3051\u308b\u969b\u306e3\u3064\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3092\u5c0e\u5165\u3059\u308b\u969b\u306b\u306f\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3084\u5951\u7d04\u4e0a\u306e\u5236\u7d04\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<h3>1. \u8ca0\u62c5\u3092\u7121\u511f\u30fb\u5c11\u984d\u306b\u3059\u308b\u3068\u7d66\u4e0e\u6271\u3044\u306b\u306a\u308b\u5834\u5408\u3042\u308a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u306e\u5bb6\u8cc3\u8ca0\u62c5\u3092\u7121\u511f\u307e\u305f\u306f\u6975\u7aef\u306b\u4f4e\u984d\u306b\u3059\u308b\u3068\u3001\u7a0e\u52d9\u4e0a\u3001\u5f79\u54e1\u3078\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u3068\u307f\u306a\u3055\u308c\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u304c\u5897\u52a0\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f1a\u793e\u5074\u306b\u3082\u4ee5\u4e0b\u306e\u30ea\u30b9\u30af\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u8ffd\u52a0\u7d66\u4e0e\u3068\u307f\u306a\u3055\u308c\u308b\u30ea\u30b9\u30af<\/td>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/words\/1356\/\" data-internallinksmanager029f6b8e52c=\"433\" title=\"\u5f79\u54e1\u8cde\u4e0e\">\u5f79\u54e1\u8cde\u4e0e<\/a>\u6271\u3044\u3068\u306a\u308a\u3001\u640d\u91d1\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u305a\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u304c\u5897\u52a0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7a0e\u52d9\u8abf\u67fb\u306e\u30ea\u30b9\u30af<\/td>\n<td style=\"text-align: left;\">\u9069\u6b63\u8cc3\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u304b\u30c1\u30a7\u30c3\u30af\u3055\u308c\u3001\u8abf\u67fb\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u3042\u308a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5bfe\u7b56\u3068\u3057\u3066\u306f\u3001\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u3092\u57fa\u6e96\u306b\u9069\u6b63\u306a\u5bb6\u8cc3\u3092\u8a2d\u5b9a\u3057\u305f\u308a\u3001\u5e02\u5834\u76f8\u5834\u3068\u5927\u304d\u304f\u4e56\u96e2\u3057\u306a\u3044\u8cc3\u6599\u8a2d\u5b9a\u3092\u884c\u3063\u305f\u308a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u9069\u6b63\u8cc3\u6599\u306e\u76ee\u5b89\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8a08\u7b97\u65b9\u6cd5<\/th>\n<th>\u76ee\u5b89<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d \u00d7 0.2%<\/td>\n<td>\u9069\u6b63\u8cc3\u6599\u306e\u57fa\u6e96<\/td>\n<\/tr>\n<tr>\n<td>\u8fd1\u96a3\u306e\u985e\u4f3c\u7269\u4ef6\u306e\u8cc3\u6599\u76f8\u5834<\/td>\n<td>\u8cc3\u6599\u306e\u9069\u6b63\u6027\u3092\u5224\u65ad<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8cc3\u6599\u8a2d\u5b9a\u304c\u9069\u6b63\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3067\u304d\u308b\u3088\u3046\u3001\u66f8\u985e\u3092\u6574\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u76ee\u5b89\u3092\u53c2\u8003\u306b\u8cc3\u6599\u3092\u8a2d\u5b9a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>2. \u3059\u3067\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u8cc3\u8cb8\u4f4f\u5b85\u306f\u5f79\u54e1\u793e\u5b85\u306b\u3057\u306b\u304f\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u5951\u7d04\u3067\u3059\u3067\u306b\u4f4f\u3093\u3067\u3044\u308b\u4f4f\u5b85\u3092\u5f8c\u304b\u3089\u5f79\u54e1\u793e\u5b85\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u554f\u984c\u304c\u751f\u3058\u3084\u3059\u304f\u3001\u96e3\u3057\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305a\u3001\u6cd5\u4eba\u5951\u7d04\u3078\u306e\u5909\u66f4\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u3084\u8cb8\u4e3b\u306e\u627f\u8afe\u3092\u5f97\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3068\u304f\u306b\u3001\u6cd5\u4eba\u5951\u7d04\u3092\u53d7\u3051\u4ed8\u3051\u3066\u3044\u306a\u3044\u7269\u4ef6\u306e\u5834\u5408\u3001\u5951\u7d04\u306e\u5207\u308a\u66ff\u3048\u304c\u3067\u304d\u305a\u5f79\u54e1\u793e\u5b85\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u52d9\u7f72\u306e\u30c1\u30a7\u30c3\u30af\u304c\u53b3\u3057\u304f\u306a\u308b\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u500b\u4eba\u5951\u7d04\u304b\u3089\u6cd5\u4eba\u5951\u7d04\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u3067\u3001\u9069\u6b63\u8cc3\u6599\u306e\u8a2d\u5b9a\u3084\u4f1a\u793e\u8ca0\u62c5\u5206\u306e\u51e6\u7406\u304c\u4e0d\u9069\u5207\u3060\u3068\u5224\u65ad\u3055\u308c\u308b\u3068\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u524d\u306b\u554f\u984c\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u3001\u5f79\u54e1\u793e\u5b85\u306e\u5c0e\u5165\u306f\u65b0\u898f\u5951\u7d04\u6642\u306b\u884c\u3046\u306e\u304c\u6700\u9069\u3067\u3059\u3002<\/p>\n<p>\u3059\u3067\u306b\u4f4f\u3093\u3067\u3044\u308b\u8cc3\u8cb8\u4f4f\u5b85\u3092\u793e\u5b85\u306b\u5909\u66f4\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u8cb8\u4e3b\u3084\u4e0d\u52d5\u7523\u4f1a\u793e\u3068\u4ea4\u6e09\u3092\u884c\u3044\u3001\u6cd5\u4eba\u5951\u7d04\u306e\u53ef\u5426\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u306b\u3082\u5341\u5206\u914d\u616e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>3. \u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u9069\u7528\u3055\u308c\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3068\u3057\u3066\u6cd5\u4eba\u5951\u7d04\u3057\u305f\u4f4f\u5b85\u306f\u3001\u500b\u4eba\u5951\u7d04\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u3068\u306f\u7570\u306a\u308b\u6271\u3044\u3068\u306a\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a>\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u8981\u4ef6\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>\u81ea\u5df1\u306e\u5c45\u4f4f\u7528\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u500b\u4eba\u540d\u7fa9\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u501f\u308a\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u6cd5\u4eba\u5951\u7d04\u3067\u793e\u5b85\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u500b\u4eba\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u305a\u3001\u7d50\u679c\u3068\u3057\u3066\u7a0e\u5236\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3082\u8003\u616e\u3059\u3079\u304d\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u5951\u7d04\u3068\u6cd5\u4eba\u5951\u7d04\u304c\u6df7\u5728\u3059\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u554f\u984c\u8996\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5b85\u3092\u5f79\u54e1\u793e\u5b85\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u8cc3\u6599\u8a2d\u5b9a\u306e\u9069\u6b63\u6027\u306a\u3069\u304c\u53b3\u3057\u304f\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u305f\u3081\u3001\u614e\u91cd\u306a\u904b\u7528\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u60f3\u5b9a\u3055\u308c\u308b\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3057\u305f\u81ea\u5b85\u3092\u5f79\u54e1\u793e\u5b85\u306b\u3057\u306a\u3044\u3053\u3068\u304c\u6700\u5584\u7b56\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u5951\u7d04\u3067\u5f79\u54e1\u793e\u5b85\u3092\u5c0e\u5165\u3059\u308b\u5834\u5408\u306f\u3001\u500b\u4eba\u306e\u5c45\u4f4f\u7528\u4f4f\u5b85\u3092\u5225\u9014\u3082\u3064\u3053\u3068\u3067\u3001\u7a0e\u52d9\u4e0a\u306e\u554f\u984c\u3092\u907f\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f79\u54e1\u793e\u5b85\u3092\u5c0e\u5165\u3059\u308b\u524d\u306b\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u3001\u614e\u91cd\u306b\u8a08\u753b\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2>\u5f79\u54e1\u793e\u5b85\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u7591\u554f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u3092\u5c0e\u5165\u3059\u308b\u969b\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u7591\u554f\u306b\u601d\u3046\u30dd\u30a4\u30f3\u30c8\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p>\u6b63\u3057\u3044\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u306a\u304c\u3089\u5f79\u54e1\u793e\u5b85\u3092\u9069\u5207\u306b\u904b\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5f79\u54e1\u793e\u5b85\u306e\u4ed5\u8a33\u65b9\u6cd5\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\u793e\u5b85\u306e\u5bb6\u8cc3\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u5834\u5408\u3001\u9069\u5207\u306a\u4ed5\u8a33\u51e6\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u57fa\u672c\u7684\u306a\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\uff08\u5bb6\u8cc330\u4e07\u5186\u306e\u3046\u3061\u4f1a\u793e\u8ca0\u62c510\u4e07\u5186\u3001\u5f79\u54e1\u8ca0\u62c520\u4e07\u5186\u306e\u5834\u5408\uff09\u3002<\/p>\n<p>\u3010\u4f1a\u793e\u8ca0\u62c5\u5206\u306e\u4ed5\u8a33\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5730\u4ee3\u5bb6\u8cc3<\/td>\n<td>100,000\u5186\uff08\u8cbb\u7528\uff09<\/td>\n<td>\u73fe\u91d1<\/td>\n<td>100,000\u5186\uff08\u652f\u6255\u3044\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3010\u5f79\u54e1\u8ca0\u62c5\u5206\u306e\u4ed5\u8a33\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u9810\u308a\u91d1<\/td>\n<td>200,000\u5186\uff08\u8cc7\u7523\uff09<\/td>\n<td>\u73fe\u91d1<\/td>\n<td>200,000\u5186\uff08\u5f79\u54e1\u304b\u3089\u306e\u652f\u6255\u3044\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9069\u6b63\u306a\u4ed5\u8a33\u51e6\u7406\u3092\u884c\u3044\u3001\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6301\u3061\u5bb6\u3082\u5f79\u54e1\u793e\u5b85\u306b\u3067\u304d\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u672c\u7684\u306b\u3001\u5f79\u54e1\u500b\u4eba\u304c\u6240\u6709\u3059\u308b\u6301\u3061\u5bb6\u3092\u5f79\u54e1\u793e\u5b85\u306b\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7406\u7531\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>\u6cd5\u4eba\u5951\u7d04\u3067\u306e\u8cc3\u8cb8\u501f\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u306a\u3044\u305f\u3081\u3001\u7a0e\u52d9\u7f72\u306e\u30c1\u30a7\u30c3\u30af\u304c\u53b3\u683c\u5316<\/li>\n<li>\u9069\u6b63\u8cc3\u6599\u3092\u8a2d\u5b9a\u3057\u306b\u304f\u3044\u305f\u3081\u3001\u7d66\u4e0e\u6271\u3044\u3068\u307f\u306a\u3055\u308c\u308b\u30ea\u30b9\u30af\u3042\u308a<\/li>\n<li>\u4f1a\u793e\u304c\u6301\u3061\u5bb6\u3092\u501f\u308a\u4e0a\u3052\u308b\u5f62\u306b\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3042\u308a<\/li>\n<\/ul>\n<\/div>\n<p>\u3068\u306f\u3044\u3048\u3001\u6301\u3061\u5bb6\u3092\u5f79\u54e1\u793e\u5b85\u306b\u3059\u308b\u65b9\u6cd5\u306f\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u4ee5\u4e0b\u3067\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u4f1a\u793e\u304c\u5f79\u54e1\u304b\u3089\u6301\u3061\u5bb6\u3092\u8cb7\u3044\u53d6\u308a\u3001\u5f79\u54e1\u793e\u5b85\u3068\u3057\u3066\u8cb8\u3057\u51fa\u3059\uff08\u305f\u3060\u3057\u3001\u5b9f\u52d9\u4e0a\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044\uff09<\/li>\n<li>\u4f1a\u793e\u304c\u6301\u3061\u5bb6\u3092\u501f\u308a\u4e0a\u3052\u3001\u5f79\u54e1\u306b\u8cb8\u3057\u51fa\u3059\uff08\u7a0e\u52d9\u30ea\u30b9\u30af\u3042\u308a\uff09<\/li>\n<\/ol>\n<\/div>\n<p>\u6301\u3061\u5bb6\u306e\u793e\u5b85\u5316\u306f\u7a0e\u52d9\u4e0a\u306e\u5236\u7d04\u304c\u591a\u3044\u305f\u3081\u3001\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5f79\u54e1\u793e\u5b85\u306e\u6c34\u9053\u5149\u71b1\u8cbb\u306f\u7d4c\u8cbb\u306b\u306a\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u672c\u7684\u306b\u3001\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>\u306f\u500b\u4eba\u306e\u751f\u6d3b\u8cbb\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u4f1a\u793e\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u5916\u7684\u306b\u3001\u5f79\u54e1\u793e\u5b85\u5185\u306b\u4e8b\u696d\u7528\u30b9\u30da\u30fc\u30b9\uff08\u30aa\u30d5\u30a3\u30b9\u306a\u3069\uff09\u304c\u3042\u308b\u5834\u5408\u3067\u306f\u7d4c\u8cbb\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u90e8\u5206\u306e\u5149\u71b1\u8cbb\u306f\u3001\u6309\u5206\u8a08\u7b97\u306b\u3088\u308a\u7d4c\u8cbb\u8a08\u4e0a\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u6309\u5206\u8a08\u7b97\u306e\u4f8b\uff08\u4f4f\u5b85\u306e30\uff05\u3092\u696d\u52d9\u7528\u30b9\u30da\u30fc\u30b9\u3068\u3057\u3066\u4f7f\u7528\uff09\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8cbb\u7528\u9805\u76ee<\/th>\n<th>\u5168\u4f53\u91d1\u984d<\/th>\n<th>\u4e8b\u696d\u5229\u7528\u5272\u5408\u4f8b<\/th>\n<th>\u7d4c\u8cbb\u8a08\u4e0a\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u96fb\u6c17\u4ee3<\/td>\n<td>20,000\u5186<\/td>\n<td>30%<\/td>\n<td>6,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u6c34\u9053\u4ee3<\/td>\n<td>5,000\u5186<\/td>\n<td>30%<\/td>\n<td>1,500\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7d4c\u8cbb\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u306f\u9650\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u614e\u91cd\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u5f79\u54e1\u793e\u5b85\u3092\u6d3b\u7528\u3057\u3066\u7bc0\u7a0e\u52b9\u679c\u3092\u9ad8\u3081\u3088\u3046<\/h2>\n<p>\u5f79\u54e1\u793e\u5b85\u3092\u9069\u5207\u306b\u904b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u524a\u6e1b\u306a\u3069\u3001\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3082\u3042\u308b\u305f\u3081\u3001\u9069\u6b63\u8cc3\u6599\u306e\u8a2d\u5b9a\u3084\u6cd5\u4eba\u5951\u7d04\u306e\u624b\u7d9a\u304d\u3001\u793e\u5185\u898f\u5b9a\u306e\u6574\u5099\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u5f79\u54e1\u793e\u5b85\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u7a0e\u7406\u58eb\u3084\u5c02\u9580\u5bb6\u3068\u76f8\u8ac7\u3057\u306a\u304c\u3089\u9032\u3081\u308b\u3053\u3068\u3067\u3001\u30c8\u30e9\u30d6\u30eb\u3092\u56de\u907f\u3057\u3064\u3064\u3001\u6700\u5927\u9650\u306e\u7bc0\u7a0e\u52b9\u679c\u3092\u5f97\u3089\u308c\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f01\u696d\u304c\u63d0\u4f9b\u3059\u308b\u5f79\u54e1\u793e\u5b85\u306f\u3001\u4e3b\u306b\u7d4c\u55b6\u5c64\u3084\u5e79\u90e8\u793e\u54e1\u304c\u4f4f\u3080\u305f\u3081\u306e\u4f4f\u5b85\u3067\u3001\u696d\u52d9\u306e\u5186\u6ed1\u306a\u9042\u884c\u3084\u751f\u6d3b\u652f\u63f4\u3092\u76ee\u7684\u3068\u3057\u3066\u63d0\u4f9b\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002 \u672c\u8a18\u4e8b\u3067\u306f\u3001\u5f79\u54e1\u793e\u5b85\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u5c0e\u5165\u306e\u969b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u306a\u3069\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[189],"tags":[],"person_in_charge":[93],"customer_depth":[94],"work_category":[166],"class_list":["post-87200","post","type-post","status-publish","format-standard","hentry","category-employee-benefits","person_in_charge-hr-t1-3","customer_depth-hr-t2-1","work_category-hr-t3-hr22"],"acf":{"pdf-dlbox-url":"https:\/\/biz.moneyforward.com\/library\/form\/60857\/","templatesbox-title":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8","templatesbox-img1-url":"","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002","templatesbox-btn-text":"\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b","templatesbox-link":""},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/87200","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/comments?post=87200"}],"version-history":[{"count":9,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/87200\/revisions"}],"predecessor-version":[{"id":115760,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/posts\/87200\/revisions\/115760"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/media?parent=87200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/categories?post=87200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/tags?post=87200"},{"taxonomy":"person_in_charge","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/person_in_charge?post=87200"},{"taxonomy":"customer_depth","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/customer_depth?post=87200"},{"taxonomy":"work_category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-json\/wp\/v2\/work_category?post=87200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}