{"id":87206,"date":"2025-03-19T18:30:26","date_gmt":"2025-03-19T09:30:26","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=87206"},"modified":"2025-12-08T17:45:06","modified_gmt":"2025-12-08T08:45:06","slug":"%e6%9c%89%e7%b5%a6%e4%bc%91%e6%9a%87%e3%82%92%e4%bd%bf%e3%81%84%e3%81%99%e3%81%8e%e3%82%8b%e7%a4%be%e5%93%a1%e3%81%ae%e8%a9%95%e4%be%a1%e3%81%af%e3%81%a9%e3%81%86%e3%81%99%e3%82%8b%ef%bc%9f%e3%83%88","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/87206\/","title":{"rendered":"\u6709\u7d66\u4f11\u6687\u3092\u4f7f\u3044\u3059\u304e\u308b\u793e\u54e1\u306e\u8a55\u4fa1\u306f\u3069\u3046\u3059\u308b\uff1f\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u5bfe\u7b56\u3092\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/54232\/\" data-internallinksmanager029f6b8e52c=\"571\" title=\"\u6709\u7d66\u4f11\u6687\">\u6709\u7d66\u4f11\u6687<\/a>\u306f\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u52b4\u50cd\u8005\u306e\u6a29\u5229\u3067\u3059\u304c\u3001\u53d6\u5f97\u983b\u5ea6\u306e\u9ad8\u3044\u793e\u54e1\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u60a9\u3080\u4f01\u696d\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u6709\u7d66\u306e\u4f7f\u3044\u3059\u304e\u3092\u7406\u7531\u306b\u8a55\u4fa1\u3092\u4e0b\u3052\u308b\u3068\u9055\u6cd5\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6709\u7d66\u4f11\u6687\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u3084\u4f7f\u3044\u3059\u304e\u308b\u793e\u54e1\u3078\u306e\u5bfe\u7b56\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u793e\u54e1\u306e\u6a29\u5229\u3092\u5c0a\u91cd\u3057\u305f\u3046\u3048\u3067\u3001\u9069\u5207\u306a\u5bfe\u7b56\u3092\u5b9f\u65bd\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u6709\u7d66\u4f11\u6687\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u307e\u305a\u306f\u6709\u7d66\u4f11\u6687\u304c\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u3067\u3042\u308b\u304b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span>\u89e3\u8aac\u3059\u308b\u9805\u76ee\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6709\u7d66\u4f11\u6687\u306f\u52b4\u50cd\u8005\u306b\u4e0e\u3048\u3089\u308c\u305f\u6a29\u5229<\/li>\n<li>\u6709\u7d66\u4f11\u6687\u306e\u4ed8\u4e0e\u6761\u4ef6<\/li>\n<li>\u6709\u7d66\u4f11\u6687\u306e\u4ed8\u4e0e\u65e5\u6570<\/li>\n<\/ul>\n<\/div>\n<p>\u6709\u7d66\u4f11\u6687\u306b\u95a2\u3059\u308b\u6b63\u3057\u3044\u77e5\u8b58\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6709\u7d66\u4f11\u6687\u306f\u52b4\u50cd\u8005\u306b\u4e0e\u3048\u3089\u308c\u305f\u6a29\u5229<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u306f\u8cc3\u91d1\u3092\u53d7\u3051\u53d6\u308a\u306a\u304c\u3089\u4f11\u6687\u3092\u53d6\u308c\u308b\u6a29\u5229\u3067\u3059\u3002<\/b><\/span>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3059\u3079\u3066\u306e\u52b4\u50cd\u8005\u306b\u4e0e\u3048\u3089\u308c\u307e\u3059\u3002\u6709\u7d66\u4f11\u6687\u306b\u95a2\u3057\u3066\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c39\u6761\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u696d\u7a2e\u3001\u696d\u614b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u307e\u305f\u3001\u6b63\u793e\u54e1\u3001\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u52b4\u50cd\u8005\u306a\u3069\u306e\u533a\u5206\u306a\u304f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5168\u3066\u306e\u52b4\u50cd\u8005\u306b\u5bfe\u3057\u3066\u3001\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u3092\u4e0e\u3048\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c39\u6761\uff09\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/new-info\/kobetu\/roudou\/gyousei\/dl\/140811-3.pdf\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u30b7\u30ea\u30fc\u30ba\u52b4\u57fa\u6cd539\u6761\u300d<\/a><\/p><\/blockquote>\n<p>\u6709\u7d66\u4f11\u6687\u306f\u52b4\u50cd\u8005\u306e\u8eab\u4f53\u7684\u30fb\u7cbe\u795e\u7684\u75b2\u52b4\u306e\u56de\u5fa9\u3084\u3001\u30ea\u30d5\u30ec\u30c3\u30b7\u30e5\u3092\u76ee\u7684\u3068\u3057\u305f\u6a29\u5229\u3067\u3059\u3002<\/p>\n<h3>\u6709\u7d66\u4f11\u6687\u306e\u4ed8\u4e0e\u6761\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u304c\u4ed8\u4e0e\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u6709\u7d66\u4f11\u6687\u304c\u4ed8\u4e0e\u3055\u308c\u308b\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4ed8\u4e0e\u65e5\u306e\u76f4\u524d1\u5e74\u9593\uff08\u6700\u521d\u306e\u4ed8\u4e0e\u306f\u76f4\u524d6\u30f6\u6708\uff09\u306e\u51fa\u52e4\u7387\u304c8\u5272\u4ee5\u4e0a\u3042\u308b<\/li>\n<li>\u63a1\u7528\u304b\u30896\u30f6\u6708\u7d4c\u904e\u3057\u305f\u65e5\u306b10\u65e5\u306e\u6709\u7d66\u4f11\u6687\u3092\u4e0e\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<li>\u4ee5\u964d\u30011\u5e74\u7d4c\u904e\u3059\u308b\u3054\u3068\u306b\u52e4\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u305f\u65e5\u6570\u3092\u4e0e\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u4e00\u65b9\u3067\u3001\u6709\u7d66\u4f11\u6687\u306b\u306f\u6642\u52b9\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4f7f\u308f\u305a\u306b\u4fdd\u6709\u3057\u7d9a\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u6709\u7d66\u4f11\u6687\u306f\u3001\u4ed8\u4e0e\u3055\u308c\u305f\u65e5\u304b\u30892\u5e74\u3067\u6642\u52b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ed8\u4e0e\u3055\u308c\u305f\u65e5\u304b\u30891\u5e74\u9593\u3067\u4f7f\u3044\u5207\u308c\u306a\u304b\u3063\u305f\u6709\u7d66\u4f11\u6687\u306f\u3001\u7fcc\u5e74\u306b\u7e70\u308a\u8d8a\u3055\u308c\u3066\u65b0\u305f\u306a\u4f11\u6687\u65e5\u6570\u3068\u3057\u3066\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7e70\u308a\u8d8a\u3055\u308c\u3066\u304b\u3089\u3055\u3089\u306b1\u5e74\u9593\u4f7f\u308f\u306a\u3044\u3068\u6642\u52b9\u306b\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u3053\u3068\u304b\u3089\u3001\u6709\u7d66\u4f11\u6687\u3092\u52b9\u679c\u7684\u306b\u6d3b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6642\u52b9\u3092\u610f\u8b58\u3057\u305f\u3046\u3048\u3067\u8a08\u753b\u7684\u306b\u6d88\u5316\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6709\u7d66\u4f11\u6687\u306e\u4ed8\u4e0e\u65e5\u6570<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u306e\u4ed8\u4e0e\u65e5\u6570\u306f\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u6709\u7d66\u4f11\u6687\u306e\u4ed8\u4e0e\u65e5\u6570\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u52e4\u7d9a\u5e74\u6570<\/th>\n<td>0.5\u5e74<\/td>\n<td>1.5\u5e74<\/td>\n<td>2.5\u5e74<\/td>\n<td>3.5\u5e74<\/td>\n<td>4.5\u5e74<\/td>\n<td>5.5\u5e74<\/td>\n<td>6.5\u5e74\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<th>\u4ed8\u4e0e\u65e5\u6570<\/th>\n<td>10\u65e5<\/td>\n<td>11\u65e5<\/td>\n<td>12\u65e5<\/td>\n<td>14\u65e5<\/td>\n<td>16\u65e5<\/td>\n<td>18\u65e5<\/td>\n<td>20\u65e5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6709\u7d66\u4f11\u6687\u306f\u534a\u5e74\u50cd\u3044\u305f\u6642\u70b9\u306710\u65e5\u4ed8\u4e0e\u3055\u308c\u3001\u6700\u5927\u3067\u3082\u5e74\u959320\u65e5\u306e\u4ed8\u4e0e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6709\u7d66\u4f11\u6687\u306f1\u65e5\u5358\u4f4d\u3060\u3051\u3067\u306a\u304f\u3001\u534a\u65e5\u3084\u6642\u9593\u5358\u4f4d\u3067\u3082\u53d6\u5f97\u304c\u53ef\u80fd\u3067\u3059\u3002\u6642\u9593\u5358\u4f4d\u3067\u6709\u7d66\u4f11\u6687\u3092\u53d6\u5f97\u3059\u308b\u306b\u306f\u3001\u52b4\u4f7f\u5354\u5b9a\u3092\u7de0\u7d50\u306e\u3046\u3048\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56065\/\" data-internallinksmanager029f6b8e52c=\"376\" title=\"\u5c31\u696d\u898f\u5247\">\u5c31\u696d\u898f\u5247<\/a>\u306b\u8a18\u8f09\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/content\/000560872.pdf\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u4ed5\u4e8b\u4f11\u3082\u3063\u5316\u8a08\u753b\u300d<\/a><\/p>\n<h2>\u6709\u7d66\u4f11\u6687\u3092\u53d6\u5f97\u3059\u308b\u969b\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p><span style=\"background-color: 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#ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u306f\u4e0e\u3048\u3089\u308c\u305f\u7bc4\u56f2\u3067\u3042\u308c\u3070\u3001\u81ea\u7531\u306b\u4f7f\u3048\u307e\u3059\u3002<\/b><\/span>\u53d6\u5f97\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3082\u81ea\u7531\u3067\u3042\u308a\u30011\u5e74\u306e\u9593\u3067\u3044\u3064\u53d6\u5f97\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u5e74\u306b10\u65e5\u4ee5\u4e0a\u306e\u6709\u7d66\u4f11\u6687\u304c\u4ed8\u4e0e\u3055\u308c\u308b\u52b4\u50cd\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u6700\u4f4e5\u65e5\u306f\u53d6\u5f97\u3055\u305b\u308b\u3053\u3068\u304c\u4f1a\u793e\u5074\u306e\u7fa9\u52d9\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6700\u4f4e5\u65e5\u306e\u53d6\u5f97\u306a\u306e\u3067\u3001\u4e0e\u3048\u3089\u308c\u305f\u7bc4\u56f2\u5185\u3067\u3042\u308c\u30705\u65e5\u4ee5\u4e0a\u306e\u53d6\u5f97\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u6709\u7d66\u4f11\u6687\u306e\u7533\u8acb\u306b\u7406\u7531\u306f\u4e0d\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u3092\u7533\u8acb\u3059\u308b\u969b\u306b\u3001\u7533\u8acb\u7406\u7531\u306f\u4e0d\u8981\u3067\u3059\u3002<\/b><\/span>\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u53d6\u5f97\u306e\u969b\u306b\u7406\u7531\u3092\u8a18\u8f09\u3059\u308b\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u53d6\u5f97\u7406\u7531\u3092\u7b54\u3048\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53d6\u5f97\u7406\u7531\u306f\u52b4\u50cd\u8005\u306e\u81ea\u7531\u3067\u3042\u308a\u3001\u3044\u304b\u306a\u308b\u7406\u7531\u3067\u3042\u3063\u3066\u3082\u6709\u7d66\u4f11\u6687\u306f\u53d6\u5f97\u3067\u304d\u307e\u3059\u3002\u672c\u6765\u3067\u3042\u308c\u3070\u3001\u4f01\u696d\u5074\u306f\u52b4\u50cd\u8005\u306b\u53d6\u5f97\u7406\u7531\u3092\u805e\u3044\u3066\u306f\u3044\u3051\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6709\u7d66\u4f11\u6687\u306e\u53d6\u5f97\u306b\u7406\u7531\u306e\u63d0\u793a\u304c\u4e0d\u53ef\u6b20\u306a\u5236\u5ea6\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u4f01\u696d\u5074\u306f\u52b4\u50cd\u57fa\u6e96\u6cd5\u9055\u53cd\u306b\u8a72\u5f53\u3057\u3066\u7f70\u5247\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6709\u7d66\u4f11\u6687\u306f\u3044\u3064\u7533\u8acb\u3057\u3066\u3082\u554f\u984c\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u3092\u53d6\u5f97\u3059\u308b\u969b\u3001\u7533\u8acb\u671f\u9650\u306b\u95a2\u3059\u308b\u5b9a\u3081\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u53d6\u5f97\u3059\u308b\u5834\u5408\u3001\u57fa\u672c\u7684\u306b\u306f\u4e8b\u524d\u306b\u7533\u8acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u4e8b\u5f8c\u7533\u8acb\u3092\u8a8d\u3081\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u524d\u7533\u8acb\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u4f1a\u793e\u306e\u30eb\u30fc\u30eb\u3067\u4f55\u65e5\u524d\u307e\u3067\u306b\u7533\u8acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u524d\u65e5\u306e\u7533\u8acb\u3067\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u3042\u3089\u304b\u3058\u3081\u53d6\u5f97\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4ed5\u4e8b\u3078\u306e\u5f71\u97ff\u3092\u6700\u5c0f\u9650\u306b\u3059\u308b\u305f\u3081\u306b\u3082\u306a\u308b\u3079\u304f\u65e9\u3081\u306e\u7533\u8acb\u3092\u5fc3\u304c\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6709\u7d66\u4f11\u6687\u3092\u4f7f\u3044\u5207\u308b\u3053\u3068\u306f\u975e\u5e38\u8b58\u3067\u306f\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ed8\u4e0e\u3055\u308c\u305f\u6709\u7d66\u4f11\u6687\u3092\u3059\u3079\u3066\u4f7f\u3044\u5207\u308b\u3053\u3068\u306f\u3001\u975e\u5e38\u8b58\u306a\u884c\u52d5\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u6709\u7d66\u4f11\u6687\u306f\u52b4\u50cd\u8005\u306b\u4e0e\u3048\u3089\u308c\u305f\u6a29\u5229\u3067\u3042\u308b\u305f\u3081\u3001\u4f55\u65e5\u4f7f\u3063\u3066\u3082\u6a29\u5229\u306e\u7bc4\u56f2\u5185\u306e\u884c\u52d5\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u6709\u7d66\u4f11\u6687\u3092\u9069\u5207\u306b\u4f7f\u7528\u3059\u308b\u3068\u5fc3\u8eab\u3068\u3082\u306b\u30ea\u30d5\u30ec\u30c3\u30b7\u30e5\u304c\u3067\u304d\u3001\u4ed5\u4e8b\u306e\u52b9\u7387\u5316\u306b\u3064\u306a\u304c\u308a\u751f\u7523\u6027\u3092\u9ad8\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4ed5\u4e8b\u3078\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u305f\u3046\u3048\u3067\u3001\u8a08\u753b\u6027\u3092\u6301\u3063\u3066\u6709\u7d66\u4f11\u6687\u3092\u53d6\u5f97\u3059\u308b\u3068\u8077\u52d9\u3078\u306e\u5f71\u97ff\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6709\u7d66\u4f11\u6687\u306b\u95a2\u3057\u3066\u9055\u6cd5\u306b\u306a\u308b\u5bfe\u5fdc<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u306f\u52b4\u50cd\u8005\u306e\u6a29\u5229\u3067\u3042\u308b\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u4f01\u696d\u5074\u306f\u53d6\u5f97\u3092\u8a8d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u52b4\u50cd\u8005\u306e\u6709\u7d66\u4f11\u6687\u306e\u53d6\u5f97\u306b\u95a2\u3057\u3066\u3001\u9055\u6cd5\u306b\u3064\u306a\u304c\u308a\u304b\u306d\u306a\u3044\u4f01\u696d\u5074\u306e\u5bfe\u5fdc\u3092\u4ee5\u4e0b\u30673\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6709\u7d66\u4f11\u6687\u306e\u4f7f\u3044\u3059\u304e\u3067\u8a55\u4fa1\u3092\u4e0b\u3052\u308b<\/li>\n<li>\u6642\u5b63\u5909\u66f4\u6a29\u3092\u6feb\u7528\u3059\u308b<\/li>\n<li>\u6709\u7d66\u4f11\u6687\u3092\u8cb7\u3044\u53d6\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u77e5\u3089\u305a\u306b\u9055\u6cd5\u306a\u5bfe\u5fdc\u3092\u53d6\u3089\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u9055\u6cd5\u306b\u5f53\u305f\u308b\u884c\u70ba\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6709\u7d66\u4f11\u6687\u306e\u4f7f\u3044\u3059\u304e\u3067\u8a55\u4fa1\u3092\u4e0b\u3052\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9055\u6cd5\u306b\u306a\u308b\u5bfe\u5fdc\u306e1\u3064\u76ee\u306f\u3001\u6709\u7d66\u4f11\u6687\u306e\u4f7f\u3044\u3059\u304e\u3067\u8a55\u4fa1\u3092\u4e0b\u3052\u308b\u884c\u70ba\u3067\u3059\u3002<\/b><\/span>\u306a\u305c\u306a\u3089\u3001\u6709\u7d66\u4f11\u6687\u306f\u4f01\u696d\u3084\u4e0a\u53f8\u304c\u52b4\u50cd\u8005\u306b\u4e0e\u3048\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u6a29\u5229\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u672c\u6765\u3067\u3042\u308c\u3070\u3001\u6709\u7d66\u4f11\u6687\u306f\u4f1a\u793e\u5074\u306e\u8a31\u53ef\u3092\u5f97\u308b\u307e\u3067\u3082\u306a\u304f\u3001\u52b4\u50cd\u8005\u304c\u81ea\u7531\u306b\u4f7f\u3063\u3066\u3044\u3044\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c136\u6761\u3067\u306f\u3001\u6709\u7d66\u4f11\u6687\u306e\u53d6\u5f97\u306b\u95a2\u3057\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u4f7f\u7528\u8005\u306f\u7b2c\u4e09\u5341\u4e5d\u6761\u7b2c\u4e00\u9805\u304b\u3089\u7b2c\u56db\u9805\u307e\u3067\u306e\u898f\u5b9a\u306b\u3088\u308b\u6709\u7d66\u4f11\u6687\u3092\u53d6\u5f97\u3057\u305f\u52b4\u50cd\u8005\u306b\u5bfe\u3057\u3066\u3001\u8cc3\u91d1\u306e\u6e1b\u984d\u305d\u306e\u4ed6\u4e0d\u5229\u76ca\u306a\u53d6\u6271\u3044\u3092\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/322AC0000000049#Mp-Ch_13\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u57fa\u6e96\u6cd5\uff5ce-GOV\u6cd5\u4ee4\u691c\u7d22<\/a><\/p><\/blockquote>\n<p>\u4f01\u696d\u5074\u306f\u983b\u7e41\u306b\u6709\u7d66\u4f11\u6687\u3092\u53d6\u5f97\u3059\u308b\u793e\u54e1\u306b\u5bfe\u3057\u3066\u3067\u3082\u3001\u6709\u7d66\u4f11\u6687\u306e\u4f7f\u3044\u3059\u304e\u3067\u30dc\u30fc\u30ca\u30b9\u30ab\u30c3\u30c8\u3084\u6e1b\u984d\u306a\u3069\u306e\u8a55\u4fa1\u3092\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u9055\u53cd\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6642\u5b63\u5909\u66f4\u6a29\u3092\u6feb\u7528\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9055\u6cd5\u306b\u306a\u308b\u5bfe\u5fdc\u306e2\u3064\u76ee\u306f\u3001\u6642\u5b63\u5909\u66f4\u6a29\u3092\u6feb\u7528\u3059\u308b\u884c\u70ba\u3067\u3059\u3002<\/b><\/span>\u6642\u5b63\u5909\u66f4\u6a29\u3068\u306f\u3001\u52b4\u50cd\u8005\u304c\u5e0c\u671b\u3057\u305f\u6709\u7d66\u4f11\u6687\u306e\u53d6\u5f97\u65e5\u7a0b\u3092\u4e00\u5b9a\u306e\u6761\u4ef6\u4e0b\u3067\u5909\u66f4\u3067\u304d\u308b\u6a29\u5229\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u6642\u5b63\u5909\u66f4\u6a29\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c39\u6761\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u4f7f\u7528\u8005\u306f\u3001\u524d\u5404\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u6709\u7d66\u4f11\u6687\u3092\u52b4\u50cd\u8005\u306e\u8acb\u6c42\u3059\u308b\u6642\u5b63\u306b\u4e0e\u3048\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u8acb\u6c42\u3055\u308c\u305f\u6642\u5b63\u306b\u6709\u7d66\u4f11\u6687\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u4e8b\u696d\u306e\u6b63\u5e38\u306a\u904b\u55b6\u3092\u59a8\u3052\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u4ed6\u306e\u6642\u5b63\u306b\u3053\u308c\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/322AC0000000049#Mp-Ch_4\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u57fa\u6e96\u6cd5\uff5ce-GOV\u6cd5\u4ee4\u691c\u7d22<\/a><\/p><\/blockquote>\n<p>\u305f\u3060\u3057\u3001\u6642\u5b63\u5909\u66f4\u6a29\u3092\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u6feb\u7528\u3059\u308b\u884c\u70ba\u306f\u52b4\u50cd\u57fa\u6e96\u6cd5\u9055\u53cd\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/83193\/?provider=pa_basic&amp;provider_info=cv.87206.part.article\" target=\"_blank\" rel=\"noopener\">\u6709\u7d66\u4f11\u6687\u3092\u53d6\u3089\u305b\u306a\u3044\u306e\u306f\u30d1\u30ef\u30cf\u30e9\uff1f\u6709\u7d66\u3092\u3081\u3050\u308b\u7591\u554f\u3092\u307e\u3068\u3081\u3066\u89e3\u8aac<\/a><\/p>\n<h4>\u6642\u5b63\u5909\u66f4\u6a29\u3092\u884c\u4f7f\u3067\u304d\u308b\u6761\u4ef6<\/h4>\n<p>\u524d\u8ff0\u3057\u305f\u3068\u304a\u308a\u6642\u5b63\u5909\u66f4\u6a29\u3068\u306f\u3001\u52b4\u50cd\u8005\u304c\u6307\u5b9a\u3057\u305f\u6709\u7d66\u4f11\u6687\u306e\u53d6\u5f97\u65e5\u7a0b\u3092\u6b63\u5f53\u306a\u7406\u7531\u306e\u3082\u3068\u306b\u4f01\u696d\u5074\u304c\u53d6\u5f97\u6642\u5b63\u3092\u5909\u66f4\u3067\u304d\u308b\u6a29\u5229\u3067\u3059\u3002\u6642\u5b63\u5909\u66f4\u6a29\u3092\u884c\u4f7f\u3067\u304d\u308b\u4e3b\u306a\u6761\u4ef6\u3092\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u30c1\u30fc\u30e0\u5185\u3067\u6709\u7d66\u4f11\u6687\u53d6\u5f97\u8005\u304c\u8907\u6570\u91cd\u306a\u3063\u305f\u3068\u304d<\/li>\n<li>\u9577\u671f\u9593\u306e\u6709\u7d66\u4f11\u6687\u3092\u53d6\u5f97\u3059\u308b\u3068\u304d<\/li>\n<li>\u8a72\u5f53\u306e\u5f93\u696d\u54e1\u3057\u304b\u5bfe\u5fdc\u3067\u304d\u306a\u3044\u4ed5\u4e8b\u306e\u671f\u65e5\u304c\u8feb\u3063\u3066\u3044\u308b\u3068\u304d<\/li>\n<li>\u8077\u5834\u5185\u306e\u7814\u4fee\u3068\u91cd\u306a\u308a\u3001\u672c\u4eba\u306e\u4ee3\u66ff\u3092\u7acb\u3066\u3089\u308c\u306a\u3044\u3068\u304d<\/li>\n<\/ul>\n<\/div>\n<p>\u6642\u5b63\u5909\u66f4\u6a29\u3092\u884c\u4f7f\u3067\u304d\u308b\u300c\u4e8b\u696d\u306e\u6b63\u5e38\u306a\u904b\u55b6\u3092\u59a8\u3052\u308b\u5834\u5408\u300d\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u4f75\u305b\u3066\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/60925\/?provider=pa_basic&amp;provider_info=cv.87206.part.article\" target=\"_blank\" rel=\"noopener\">\u6709\u7d66\u4f11\u6687\u306e\u6642\u5b63\u5909\u66f4\u6a29\u3068\u306f\uff1f\u884c\u4f7f\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u3082\u89e3\u8aac\uff01<\/a><\/p>\n<h3>\u6709\u7d66\u4f11\u6687\u3092\u8cb7\u3044\u53d6\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9055\u6cd5\u306b\u306a\u308b\u5bfe\u5fdc\u306e3\u3064\u76ee\u306f\u3001\u6709\u7d66\u4f11\u6687\u3092\u8cb7\u3044\u53d6\u308b\u884c\u70ba\u3067\u3059\u3002<\/b><\/span>\u5f93\u696d\u54e1\u306b\u4ed8\u4e0e\u3055\u308c\u305f\u6709\u7d66\u4f11\u6687\u3092\u4f01\u696d\u304c\u8cb7\u3044\u53d6\u308b\u884c\u70ba\u306f\u3001\u9055\u6cd5\u306b\u5f53\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>\u6709\u7d66\u4f11\u6687\u306f\u52b4\u50cd\u8005\u306e\u5fc3\u8eab\u306e\u56de\u5fa9\u3092\u76ee\u7684\u3068\u3057\u305f\u5236\u5ea6\u3067\u3042\u308b\u305f\u3081\u3001\u8cb7\u3044\u53d6\u308a\u3092\u8a8d\u3081\u3066\u3057\u307e\u3046\u3068\u3001\u6709\u7d66\u4f11\u6687\u306e\u672c\u6765\u306e\u76ee\u7684\u3092\u679c\u305f\u305b\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u305f\u3068\u3048\u52b4\u50cd\u8005\u3068\u306e\u9593\u3067\u5408\u610f\u304c\u5408\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u8cb7\u3044\u53d6\u308a\u306f\u539f\u5247\u9055\u6cd5\u306b\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6709\u7d66\u4f11\u6687\u3092\u8cb7\u3044\u53d6\u308b\u3053\u3068\u304c\u9055\u6cd5\u306b\u306a\u3089\u306a\u3044\u4f8b\u5916\u306e\u30b1\u30fc\u30b9\u3082\u5b58\u5728\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u6709\u7d66\u4f11\u6687\u306b\u95a2\u3059\u308b\u9069\u5207\u306a\u5bfe\u5fdc\u3092\u53d6\u308b\u305f\u3081\u306b\u306f\u62bc\u3055\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u5916\u3068\u3057\u3066\u6709\u7d66\u4f11\u6687\u3092\u8cb7\u3044\u53d6\u308a\u3067\u304d\u308b\u30b1\u30fc\u30b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6cd5\u5b9a\u4ed8\u4e0e\u65e5\u6570\u3092\u4e0a\u56de\u308b\u6709\u7d66\u4f11\u6687<\/li>\n<li>\u6642\u52b9\u306b\u3088\u308a\u6d88\u6ec5\u3059\u308b\u6709\u7d66\u4f11\u6687<\/li>\n<li>\u9000\u8077\u6642\u306b\u6b8b\u3063\u3066\u3044\u308b\u6709\u7d66\u4f11\u6687\u3067\u3001\u518d\u5c31\u8077\u5148\u306e\u5165\u793e\u65e5\u304c\u6c7a\u307e\u3063\u3066\u304a\u308a\u9000\u8077\u3092\u5148\u9001\u308a\u306b\u3082\u3067\u304d\u306a\u3044\u305f\u3081\u53d6\u5f97\u3067\u304d\u305a\u306b\u6b8b\u3063\u305f\u6709\u7d66\u4f11\u6687<\/li>\n<\/ul>\n<\/div>\n<p>\u4e00\u65b9\u3067\u3001\u4e0a\u8a18\u30b1\u30fc\u30b9\u306b\u5f53\u3066\u306f\u307e\u3063\u3066\u3082\u5fc5\u305a\u3057\u3082\u8cb7\u3044\u53d6\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8cb7\u3044\u53d6\u308a\u306e\u6709\u7121\u306b\u95a2\u3057\u3066\u306f\u5c31\u696d\u898f\u5247\u306b\u660e\u8a18\u3092\u3057\u3066\u304a\u304f\u3068\u3001\u30c8\u30e9\u30d6\u30eb\u306e\u6291\u5236\u52b9\u679c\u304c\u5f97\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6709\u7d66\u4f11\u6687\u3092\u4f7f\u3044\u3059\u304e\u308b\u5f93\u696d\u54e1\u306e\u8a55\u4fa1\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u3092\u4f7f\u3044\u3059\u304e\u308b\u5f93\u696d\u54e1\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u3001\u3069\u3046\u8a55\u4fa1\u3057\u3066\u3044\u3044\u304b\u60a9\u3080\u65b9\u306f\u591a\u304f\u3044\u307e\u3059\u3002<\/b><\/span>\u672c\u9805\u3067\u306f\u3001\u6709\u7d66\u4f11\u6687\u3092\u4f7f\u3044\u3059\u304e\u308b\u5f93\u696d\u54e1\u306e\u8a55\u4fa1\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u6709\u7d66\u4f11\u6687\u306e\u53d6\u5f97\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5f93\u696d\u54e1\u306e\u8a55\u4fa1\u3092\u4e0b\u3052\u308b\u884c\u70ba\u306f\u9055\u6cd5\u306b\u5f53\u305f\u308b\u306e\u3067\u3001\u5f93\u696d\u54e1\u306e\u6210\u679c\u306b\u7126\u70b9\u3092\u7d5e\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3088\u3046\u306b\u5fc3\u304c\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6709\u7d66\u4f11\u6687\u306e\u53d6\u5f97\u72b6\u6cc1\u3067\u306f\u306a\u304f\u6210\u679c\u3067\u8a55\u4fa1\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u3092\u4f7f\u3044\u3059\u304e\u308b\u884c\u70ba\u306f\u9055\u6cd5\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4f7f\u3044\u3059\u304e\u308b\u3068\u3055\u307e\u3056\u307e\u306a\u89b3\u70b9\u3067\u5f71\u97ff\u304c\u751f\u3058\u307e\u3059\u3002<\/b><\/span>\u6709\u7d66\u4f11\u6687\u3092\u4f7f\u3044\u3059\u304e\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u5f71\u97ff\u3092\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4ed5\u4e8b\u306e\u9032\u884c\u306b\u5f71\u97ff\u304c\u51fa\u308b<\/li>\n<li>\u30c1\u30fc\u30e0\u30e1\u30f3\u30d0\u30fc\u306e\u8ca0\u62c5\u304c\u5897\u3059<\/li>\n<\/ul>\n<\/div>\n<h3>\u4ed5\u4e8b\u306e\u9032\u884c\u306b\u5f71\u97ff\u304c\u51fa\u308b<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u3092\u4f7f\u3044\u3059\u304e\u3066\u3044\u308b\u793e\u54e1\u306b\u5bfe\u3057\u3066\u3001\u4f01\u696d\u5074\u304c\u3067\u304d\u308b\u5bfe\u7b56\u3092\u4ee5\u4e0b\u30672\u3064\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6642\u5b63\u5909\u66f4\u6a29\u3092\u884c\u4f7f\u3057\u3066\u53d6\u5f97\u65e5\u3092\u5909\u66f4\u3057\u3066\u3082\u3089\u3046<\/li>\n<li>\u672c\u4eba\u3068\u8a71\u3057\u5408\u3046<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u6709\u7d66\u4f11\u6687\u306f\u52b4\u50cd\u8005\u306b\u8a8d\u3081\u3089\u308c\u305f\u6a29\u5229\u306a\u306e\u3067\u3001\u57fa\u672c\u7684\u306b\u306f\u304a\u9858\u3044\u30d9\u30fc\u30b9\u306e\u5bfe\u7b56\u306b\u306a\u308b\u3053\u3068\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6642\u5b63\u5909\u66f4\u6a29\u3092\u884c\u4f7f\u3057\u3066\u53d6\u5f97\u65e5\u3092\u5909\u66f4\u3057\u3066\u3082\u3089\u3046<\/h3>\n<p><span style=\"background-color: 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