{"id":87256,"date":"2025-03-19T14:30:19","date_gmt":"2025-03-19T05:30:19","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=87256"},"modified":"2025-12-24T15:28:40","modified_gmt":"2025-12-24T06:28:40","slug":"%e6%9c%89%e7%b5%a6%e4%bc%91%e6%9a%87%e5%bc%95%e5%bd%93%e9%87%91%e3%81%a8%e3%81%af%ef%bc%9f%e6%97%a5%e6%9c%ac%e5%9b%bd%e5%86%85%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e8%a8%88%e4%b8%8a%e7%be%a9%e5%8b%99","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/87256\/","title":{"rendered":"\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3068\u306f\uff1f\u65e5\u672c\u56fd\u5185\u306b\u304a\u3051\u308b\u8a08\u4e0a\u7fa9\u52d9\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p>\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/54232\/\" data-internallinksmanager029f6b8e52c=\"571\" title=\"\u6709\u7d66\u4f11\u6687\">\u6709\u7d66\u4f11\u6687<\/a><a 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title=\"\u8cb8\u5012\u5f15\u5f53\u91d1\">\u8cb8\u5012\u5f15\u5f53\u91d1<\/a>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/24759\/\" data-internallinksmanager029f6b8e52c=\"60\" title=\"\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\">\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1<\/a>\u30fb\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u8cb8\u5012\u5f15\u5f53\u91d1\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44284\/\" data-internallinksmanager029f6b8e52c=\"452\" 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title=\"\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\">\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1<\/a>\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306f\u3001\u5f93\u696d\u54e1\u306b\u4e0e\u3048\u3089\u308c\u305f\u6709\u7d66\u4f11\u6687\u306e\u3046\u3061\u6d88\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u65e5\u6570\u306b\u3082\u3068\u3065\u3044\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u672a\u6d88\u5316\u306e\u6709\u7d66\u4f11\u6687\u306e\u65e5\u6570\u306b\u65e5\u7d66\u3092\u4e57\u3058\u3066\u91d1\u984d\u5316\u3057\u3001\u6c7a\u7b97\u6642\u306b\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u306f\u3044\u307e\u305b\u3093\u304c\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a>\u3084\u30a2\u30e1\u30ea\u30ab\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u8a08\u4e0a\u304c\u7fa9\u52d9\u3067\u3059\u3002<\/p>\n<p>\u65e5\u672c\u4f01\u696d\u306e\u591a\u304f\u306f\u672a\u6d88\u5316\u306e\u6709\u7d66\u4f11\u6687\u3092\u50b5\u52d9\u3068\u3057\u3066\u8a8d\u8b58\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u306e\u904e\u5c0f\u8a55\u4fa1\u306b\u3064\u306a\u304c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u5c06\u6765\u7684\u306b\u306f\u65e5\u672c\u3067\u3082\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>IFRS\uff08\u30a2\u30a4\u30d5\u30a1\u30fc\u30b9\uff09\u3068\u306f\uff1f<\/h2>\n<p>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306f\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306b\u304a\u3044\u3066\u8a08\u4e0a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002IFRS\u306f\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u7570\u306a\u308b\u305f\u3081\u3001\u9075\u5b88\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u5224\u65ad\u306b\u8ff7\u3046\u4eba\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002IFRS\u306e\u6982\u8981\u3084\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u3068\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>IFRS\u306e\u6982\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306f\u3001\u4f01\u696d\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u3092\u56fd\u969b\u7684\u306b\u7d71\u4e00\u7684\u306b\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>IFRS\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"93\" title=\"\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\">\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96<\/a>\u5be9\u8b70\u4f1a\uff08IASB\uff09\u306b\u3088\u308a\u7b56\u5b9a\u3055\u308c\u3001\u4e16\u754c\u4e2d\u306e\u4f01\u696d\u306b\u5e83\u304f\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7570\u306a\u308b\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u5dee\u3092\u6392\u9664\u3057\u3001\u6295\u8cc7\u5bb6\u3084\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u5bfe\u3057\u3066\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u660e\u77ad\u306b\u793a\u3059\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>IFRS\u306f\u3001\u57fa\u672c\u7684\u306b\u5229\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u304a\u3044\u3066\u3082\u300c\u8cc7\u7523\u30fb\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u5897\u6e1b\u306b\u3082\u3068\u3065\u3044\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>\u65e5\u672c\u3067\u306f\u30012010\u5e74\u3088\u308a\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3057\u3066IFRS\u306e\u4efb\u610f\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u3092\u63a8\u9032\u3059\u308b\u591a\u304f\u306e\u4f01\u696d\u304cIFRS\u3078\u306e\u79fb\u884c\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002IFRS\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u56fd\u969b\u7684\u306a<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/44\/\" data-internallinksmanager029f6b8e52c=\"491\" title=\"\u8cc7\u91d1\u8abf\u9054\">\u8cc7\u91d1\u8abf\u9054<\/a>\u306b\u3064\u306a\u304c\u308b\u70b9\u304c\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<h3>IFRS\u3068\u65e5\u672c\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u3068\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u304a\u3082\u306b\u4ee5\u4e0b\u306e\u70b9\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u539f\u5247<\/strong><br \/>\nIFRS\u306f\u539f\u5247\u4e3b\u7fa9\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u57fa\u672c\u7684\u306a\u539f\u5247\u306b\u3082\u3068\u3065\u3044\u305f\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4e00\u65b9\u3067\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u306f\u7d30\u5247\u4e3b\u7fa9\u3067\u3001\u5177\u4f53\u7684\u306a\u6c7a\u307e\u308a\u306b\u3082\u3068\u3065\u3044\u305f\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u5229\u76ca\u8a08\u7b97\u306e\u65b9\u6cd5<\/strong><br \/>\nIFRS\u3067\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u91cd\u8996\u306e\u300c\u8cc7\u7523\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u53ce\u76ca\u306f\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u305f\u6642\u70b9\u3067\u8a8d\u8b58\u3057\u307e\u3059\u304c\u3001\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u91cd\u8996\u306e\u300c\u53ce\u76ca\u8cbb\u7528\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/290\/\" data-internallinksmanager029f6b8e52c=\"348\" title=\"\u5b9f\u73fe\u4e3b\u7fa9\">\u5b9f\u73fe\u4e3b\u7fa9<\/a>\u306b\u3082\u3068\u3065\u3044\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u306e\u308c\u3093\u306e\u6271\u3044<\/strong><br \/>\nIFRS\u3067\u306f\u306e\u308c\u3093\u306f\u5b9a\u671f\u7684\u306b\u511f\u5374\u305b\u305a\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f20\u5e74\u4ee5\u5185\u306b\u5b9a\u984d\u6cd5\u3067\u511f\u5374\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u3082IFRS\u306e\u8003\u3048\u65b9\u306b\u8fd1\u3065\u3044\u3066\u3044\u304f\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u9055\u3044\u306b\u3064\u3044\u3066\u306e\u7406\u89e3\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u7b97\u51fa\u304a\u3088\u3073\u8a08\u4e0a\u306f\u7fa9\u52d9\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e5\u672c\u3067\u306f\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306f\u6cd5\u7684\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u65e5\u672c\u3067\u306f\u6709\u7d66\u4f11\u6687\u306e\u672a\u6d88\u5316\u5206\u3092\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3044\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u3057\u304b\u3057\u4f01\u696d\u306b\u3088\u3063\u3066\u306fIFRS\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u304c\u3042\u308a\u3001\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u6c7a\u7b97\u6642\u306b\u672a\u6d88\u5316\u306e\u6709\u7d66\u4f11\u6687\u306b\u3082\u3068\u3065\u3044\u3066\u5f15\u5f53\u91d1\u3092\u7b97\u51fa\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c06\u6765\u3001\u65e5\u672c\u304cIFRS\u3092\u5f37\u5236\u9069\u7528\u3059\u308b\u53ef\u80fd\u6027\u3082\u8003\u3048\u3089\u308c\u3001\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306b\u3088\u308a\u65b0\u305f\u306a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u304c\u5897\u3048\u308b\u3046\u3048\u3001\u4ee5\u524d\u3088\u308a\u3082\u8a08\u4e0a\u3059\u308b\u8ca0\u50b5\u306e\u91d1\u984d\u304c\u5897\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u7b97\u51fa\u65b9\u6cd5<\/h2>\n<p>\u6709\u7d66\u4f11\u6687\u306e\u53d6\u5f97\u7387\u3084\u4f01\u696d\u30a4\u30e1\u30fc\u30b8\u306e\u5411\u4e0a\u3092\u76ee\u7684\u306b\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u3092\u691c\u8a0e\u3059\u308b\u4f01\u696d\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u7b97\u51fa\u3059\u308b\u306b\u306f\u3001\u307e\u305a\u8077\u5834\u3067\u5f93\u696d\u54e1\u306b\u4ed8\u4e0e\u3057\u3066\u3044\u308b\u6709\u7d66\u4f11\u6687\u306e\u5b9f\u614b\u306b\u3064\u3044\u3066\u628a\u63e1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u7b97\u51fa\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u60c5\u5831<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u60c5\u5831\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u672a\u6d88\u5316\u306e\u6709\u7d66\u4f11\u6687\u65e5\u6570<\/strong><br \/>\n\u672a\u6d88\u5316\u306e\u65e5\u6570\u306b\u3082\u3068\u3065\u3044\u3066\u5f15\u5f53\u91d1\u304c\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u304c\u53d6\u5f97\u3057\u306a\u304b\u3063\u305f\u6709\u52b9\u306a\u6b8b\u5b58\u65e5\u6570\u3092\u628a\u63e1\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u65e5\u7d66<\/strong><br \/>\n\u5f93\u696d\u54e1\u306e\u4e00\u65e5\u5f53\u305f\u308a\u306e\u7d66\u4e0e\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u57fa\u672c\u7d66\u306b\u52a0\u3048\u3001\u624b\u5f53\u3084\u798f\u5229\u539a\u751f\u3092\u542b\u3081\u308b\u304b\u3069\u3046\u304b\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u6d88\u5316\u7387<\/strong><br \/>\n\u904e\u53bb\u306e\u30c7\u30fc\u30bf\u3092\u3082\u3068\u306b\u3001\u672a\u6d88\u5316\u306e\u6709\u7d66\u4f11\u6687\u306e\u53d6\u5f97\u7387\uff08\u6d88\u5316\u7387\uff09\u3092\u628a\u63e1\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u65e5\u672c\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u306f\u7fa9\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057IFRS\u306e\u57fa\u6e96\u3067\u306f\u4f01\u696d\u306e\u8ca0\u50b5\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u305f\u3081\u3001\u7b97\u51fa\u65b9\u6cd5\u306e\u7406\u89e3\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6709\u7d66\u4f11\u6687\u65e5\u6570\u306e\u7b97\u5b9a\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u306e\u4ed8\u4e0e\u65e5\u6570\u306f\u52e4\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u3066\u5897\u52a0\u3057\u3001\u6700\u5927\u306720\u65e5\u304c\u4ed8\u4e0e\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u672a\u4f7f\u7528\u306e\u6709\u7d66\u4f11\u6687\u306f\u7fcc\u5e74\u5ea6\u306b\u7e70\u308a\u8d8a\u305b\u307e\u3059\u304c\u3001\u6709\u52b9\u671f\u9650\u306f\u4ed8\u4e0e\u65e5\u304b\u30892\u5e74\u9593\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u30702023\u5e74\u306b\u4ed8\u4e0e\u3055\u308c\u305f\u6709\u7d66\u4f11\u6687\u304c10\u65e5\u3067\u3001\u305d\u306e\u3046\u30616\u65e5\u3092\u6d88\u5316\u3057\u305f\u5834\u5408\u3001\u6b8b\u308a\u306e4\u65e5\u30922024\u5e74\u306b\u7e70\u308a\u8d8a\u305b\u307e\u3059\u30022024\u5e74\u306b\u65b0\u305f\u306b\u4ed8\u4e0e\u3055\u308c\u305f\u6709\u7d66\u304c11\u65e5\u3067\u3042\u308c\u3070\u3001\u3042\u308f\u305b\u306615\u65e5\uff084\u65e5+11\u65e5\uff09\u3067\u3059\u3002\u305f\u3060\u3057\u30012\u5e74\u9593\u3092\u8d85\u3048\u305f\u672a\u4f7f\u7528\u5206\u306f\u6d88\u6ec5\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6709\u7d66\u4f11\u6687\u306e\u6d88\u5316\u7387\u306e\u7b97\u51fa\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u306e\u6d88\u5316\u7387\u306f\u3001\u5916\u90e8\u304b\u3089\u4f01\u696d\u306e\u52b4\u50cd\u74b0\u5883\u3092\u8a55\u4fa1\u3059\u308b\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002<\/b><\/span>\u7b97\u51fa\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u53d6\u5f97\u3057\u305f\u6709\u7d66\u4f11\u6687\u65e5\u6570 \u00f7 \u4ed8\u4e0e\u3055\u308c\u305f\u6709\u7d66\u4f11\u6687\u65e5\u6570 \u00d7 100<\/strong><\/div>\n<p>\u6709\u7d66\u4f11\u6687\u306e\u6d88\u5316\u7387\u306f\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u5168\u4f53\u307e\u305f\u306f\u7279\u5b9a\u306e\u90e8\u9580\u3054\u3068\u306e\u6709\u7d66\u53d6\u5f97\u306e\u5b9f\u614b\u3092\u628a\u63e1\u3059\u308b\u969b\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u3042\u308b\u5f93\u696d\u54e1\u306b\u5e74\u959315\u65e5\u306e\u6709\u7d66\u4f11\u6687\u304c\u4ed8\u4e0e\u3055\u308c\u3001\u5b9f\u969b\u306b10\u65e5\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6d88\u5316\u7387\u306f66.7%\u3067\u3059\u3002\u6d88\u5316\u7387\u304c\u4f4e\u3044\u3068\u3001\u5f93\u696d\u54e1\u306e\u30ef\u30fc\u30af\u30e9\u30a4\u30d5\u30d0\u30e9\u30f3\u30b9\u3084\u8077\u5834\u306e\u5065\u5eb7\u72b6\u614b\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u6709\u7d66\u4f11\u6687\u306e\u6d88\u5316\u7387\u3092\u6ce8\u8996\u3057\u3001\u6709\u7d66\u53d6\u5f97\u3092\u4fc3\u9032\u3059\u308b\u65bd\u7b56\u3092\u8b1b\u3058\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u65e5\u7d66\u306e\u7b97\u5b9a\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e5\u7d66\u306e\u7b97\u5b9a\u65b9\u6cd5\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50216\/\" data-internallinksmanager029f6b8e52c=\"548\" title=\"\u65e5\u7d66\u5236\">\u65e5\u7d66\u5236<\/a>\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u30fb\u30d1\u30fc\u30c8\u306a\u3069\u3092\u9664\u304d\u3001\u304a\u3082\u306b\u6708\u7d66\u3092\u3082\u3068\u306b\u7b97\u51fa\u3057\u307e\u3059\u3002<\/b><\/span>\u4e00\u822c\u7684\u306a\u8a08\u7b97\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u65e5\u7d66 = \u57fa\u672c\u7d66 \u00f7 \u5f53\u8a72\u6708\u306e\u6240\u5b9a\u52b4\u50cd\u65e5\u6570<\/strong><\/div>\n<p>\u305f\u3068\u3048\u3070\u3001\u57fa\u672c\u7d66\u304c15\u4e07\u5186\u3067\u6240\u5b9a\u52b4\u50cd\u65e5\u6570\u304c22\u65e5\u306e\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<br \/>\n\u65e5\u7d66 = 150,000\u5186 \u00f7 22\u65e5= 6,818\u5186\uff08\u5207\u308a\u6368\u3066\uff09<\/p>\n<p>\u65e5\u7d66\u5236\u306e\u7d66\u4e0e\u306e\u53d6\u308a\u6c7a\u3081\u3084\u8a08\u7b97\u30eb\u30fc\u30eb\u304c\u3042\u3089\u304b\u3058\u3081\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5c31\u696d\u5951\u7d04\u66f8\u3084\u5c31\u696d\u898f\u5b9a\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u6709\u7d66\u4f11\u6687\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308b\u305f\u3081\u3001\u660e\u78ba\u306b\u6c7a\u3081\u3066\u3044\u306a\u3044\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u6c7a\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/74091\/\" data-lkc-id=\"413\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u6709\u7d66\u4f11\u6687\u306e\u8a08\u7b97\u65b9\u6cd5\u307e\u3068\u3081\uff01\u4ed8\u4e0e\u65e5\u6570\u3001\u534a\u4f11\u3001\u6642\u9593\u5358\u4f4d\u3001\u6642\u7d66\u5236\u306e\u5834\u5408<\/div><div class=\"lkc-excerpt\">\u6709\u7d66\u4f11\u6687\u306e\u8a08\u7b97\u306f\u52e4\u7d9a\u5e74\u6570\u306b\u57fa\u3065\u3044\u3066\u884c\u3044\u3001\u6240\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5f93\u696d\u54e1\u306b\u4ed8\u4e0e\u3057\u307e\u3059\u3002\u30d5\u30eb\u30bf\u30a4\u30e0\u52e4\u52d9\u3068\u77ed\u6642\u9593\u52e4\u52d9\u3067\u306f\u8a08\u7b97\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u6709\u7d66\u4f11\u6687\u3092\u53d6\u5f97\u3057\u305f\u65e5\u306e\u8cc3\u91d1\u8a08\u7b97\u306f\u3044\u304f\u3064\u304b\u306e\u65b9\u6cd5\u304c\u3042\u308b\u305f\u3081\u3001\u52b9\u7387\u306e\u826f\u3044\u3082\u306e\u3092\u9078\u3093\u3067\u304f\u3060\u3055\u3044\u3002\u672c\u8a18\u4e8b\u3067\u306f\u30011\u65e5\u5358\u4f4d\u3084\u534a\u4f11\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u6709\u7d66\u4f11\u6687\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u4eba\u6c17\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff08\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff09 \t\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u7ba1\u7406\u5e33\uff08\u30ef\u30fc\u30c9\uff09\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u6709\u7d66\u4f11\u6687\u304c\u4ed8\u4e0e\u3055\u308c\u308b\u8981\u4ef6\u6709\u7d66\u4f11\u6687\u3068\u306f\u3001\u4e00\u5b9a\u671f\u9593\u52e4\u7d9a\u3057\u305f\u52b4\u50cd\u8005\u306b\u5bfe\u3057\u3001\u75b2\u52b4\u3092\u56de\u5fa9\u3057\u3066\u3086...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h3>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306f\u3001\u4f01\u696d\u304c\u672a\u6d88\u5316\u306e\u6709\u7d66\u4f11\u6687\u306b\u5bfe\u3057\u3066\u8ca0\u3046\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u91d1\u984d\u3067\u3059\u3002<\/b><\/span>\u3053\u308c\u307e\u3067\u5f97\u305f\u60c5\u5831\u3092\u4f7f\u3044\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1 = \u65e5\u7d66 \u00d7 \u6709\u4f11\u6b8b\u65e5\u6570 \u00d7 \u6d88\u5316\u7387<\/strong><\/div>\n<p>\u305f\u3068\u3048\u3070\u3001\u3042\u308b\u5f93\u696d\u54e1\u306e\u6708\u7d66\u304c30\u4e07\u5186\u3067\u30011\u30f6\u6708\u306e\u52e4\u52d9\u65e5\u6570\u304c21\u65e5\u9593\u3060\u3068\u3059\u308b\u3068\u3001\u65e5\u7d66\u306f\u7d041\u4e074285\u5186\u3067\u3059\u3002\u5bfe\u8c61\u306e\u5f93\u696d\u54e1\u304c\u672a\u6d88\u5316\u306e\u6709\u7d66\u4f11\u6687\u304c10\u65e5\u6b8b\u3063\u3066\u304a\u308a\u3001\u6709\u7d66\u306e\u5e73\u5747\u53d6\u5f97\u7387\u304c80%\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u3063\u3066\u3044\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>1\u4e074285\u5186 \u00d7 10\u65e5 \u00d7 0.8= 11\u4e074,280\u5186<\/p>\n<p>\u3064\u307e\u308a\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306f11\u4e074,280\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u5f53\u91d1\u984d\u3092\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308c\u3070\u3001\u8ca1\u52d9\u72b6\u6cc1\u3092\u3088\u308a\u6b63\u78ba\u306b\u53cd\u6620\u3055\u305b\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u5c0e\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u5c0e\u5165\u306f\u3001\u6709\u7d66\u306e\u6d88\u5316\u7387\u304c\u628a\u63e1\u3067\u304d\u305f\u308a\u4f01\u696d\u30a4\u30e1\u30fc\u30b8\u304c\u5411\u4e0a\u3057\u305f\u308a\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u6709\u7d66\u6d88\u5316\u7387\u304c\u4f4e\u3044\u5834\u5408\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u304c\u904e\u5c0f\u8a55\u4fa1\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u5c0e\u5165\u306f\u3001\u767a\u751f\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u628a\u63e1\u3057\u305f\u3046\u3048\u3067\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u5c0e\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8ca1\u52d9\u900f\u660e\u6027\u304c\u5411\u4e0a\u3059\u308b<\/strong><br \/>\n\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306f\u3001\u672a\u6d88\u5316\u306e\u6709\u7d66\u4f11\u6687\u3092\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u305f\u3081\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u3088\u308a\u660e\u78ba\u306b\u793a\u305b\u307e\u3059\u3002<\/li>\n<li><strong>\u50b5\u52d9\u306e\u6b63\u78ba\u306a\u628a\u63e1<\/strong><br \/>\n\u672a\u4f7f\u7528\u306e\u6709\u7d66\u4f11\u6687\u65e5\u6570\u3092\u6b63\u3057\u304f\u8a55\u4fa1\u3059\u308c\u3070\u3001\u4f01\u696d\u304c\u5b9f\u969b\u306b\u8ca0\u3046\u3079\u304d\u50b5\u52d9\u304c\u628a\u63e1\u3067\u304d\u3001\u8ca1\u52d9\u7ba1\u7406\u306e\u7cbe\u5ea6\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u8ca1\u52d9\u5831\u544a\u306e\u56fd\u969b\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b<\/strong><br \/>\nIFRS\u306e\u8981\u4ef6\u306b\u5f93\u3048\u3070\u3001\u56fd\u969b\u7684\u306a\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u4fe1\u983c\u3092\u5f97\u3084\u3059\u304f\u306a\u308a\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u30d3\u30b8\u30cd\u30b9\u5e02\u5834\u306b\u304a\u3051\u308b\u7af6\u4e89\u529b\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u798f\u5229\u539a\u751f\u304c\u5145\u5b9f\u3059\u308b<\/strong><br \/>\n\u5f93\u696d\u54e1\u304c\u6709\u7d66\u4f11\u6687\u3092\u53d6\u5f97\u3057\u3084\u3059\u304f\u306a\u308b\u3088\u3046\u4fc3\u9032\u3059\u308b\u74b0\u5883\u3092\u6574\u5099\u3059\u308b\u3053\u3068\u3067\u3001\u793e\u54e1\u306e\u6e80\u8db3\u5ea6\u3084\u751f\u7523\u6027\u304c\u5411\u4e0a\u3057\u3001\u52b4\u50cd\u74b0\u5883\u306e\u6539\u5584\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u304c\u5f37\u5316\u3055\u308c\u308b<\/strong><br \/>\n\u6709\u4f11\u672a\u6d88\u5316\u306b\u3088\u308b\u6cd5\u7684\u30ea\u30b9\u30af\u3084\u7d4c\u6e08\u7684\u640d\u5931\u3092\u672a\u7136\u306b\u9632\u304e\u3001\u4f01\u696d\u306e\u5b89\u5b9a\u6027\u3092\u9ad8\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u65e9\u3081\u306b\u5c0e\u5165\u3059\u308c\u3070\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u9069\u7528\u7fa9\u52d9\u306b\u5099\u3048\u3089\u308c\u308b\u3046\u3048\u3001\u56fd\u5185\u5916\u306b\u304a\u3044\u3066\u4f01\u696d\u3092\u6b63\u78ba\u306b\u8a55\u4fa1\u3057\u305f\u3044\u4eba\u306e\u30cb\u30fc\u30ba\u306b\u5fdc\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u8ca0\u50b5\u984d\u306e\u5897\u52a0\u306b\u3064\u306a\u304c\u308b\u304a\u305d\u308c\u304c\u3042\u308b<\/strong><br \/>\n\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6025\u6fc0\u306b\u8ca0\u50b5\u304c\u5897\u52a0\u3057\u3001\u8ca1\u52d9\u72b6\u614b\u306e\u904e\u5c0f\u8a55\u4fa1\u306b\u3064\u306a\u304c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u4f1a\u8a08\u51e6\u7406\u304c\u8907\u96d1\u5316\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong><br \/>\n\u8a08\u4e0a\u65b9\u6cd5\u3084\u7b97\u5b9a\u57fa\u6e96\u3092\u9069\u5207\u306b\u5b9a\u7fa9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u5f15\u5f53\u91d1\u306e\u8a08\u7b97\u3084\u7ba1\u7406\u304c\u8907\u96d1\u306b\u306a\u308b\u305f\u3081\u3001\u7d4c\u7406\u90e8\u9580\u306e\u8ca0\u62c5\u304c\u5897\u52a0\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306f\u3042\u304f\u307e\u3067\u8ca0\u50b5\u306e\u8a08\u4e0a\u3067\u3042\u308b\u305f\u3081\u3001\u4e00\u6642\u7684\u306b\u8ca0\u50b5\u984d\u304c\u5897\u52a0\u3057\u305f\u304b\u306e\u3088\u3046\u306a\u5370\u8c61\u3092\u6301\u305f\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u6709\u7d66\u4f11\u6687\u3092\u5f93\u696d\u54e1\u3078\u4ed8\u4e0e\u3059\u308b\u6761\u4ef6<\/h2>\n<p>\u6709\u7d66\u4f11\u6687\u3092\u5f93\u696d\u54e1\u306b\u4ed8\u4e0e\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c39\u6761\u306b\u3082\u3068\u3065\u3044\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u96c7\u7528\u5951\u7d04\u304c\u958b\u59cb\u3057\u3066\u304b\u30896\u30f6\u6708\u4ee5\u4e0a\u7d99\u7d9a\u3057\u3066\u52e4\u52d9\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u304a\u3088\u3073\u5168\u52b4\u50cd\u65e5\u306e\u51fa\u52e4\u7387\u304c8\u5272\u4ee5\u4e0a\u3067\u3042\u308b\u5f93\u696d\u54e1\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6709\u7d66\u4f11\u6687\u3092\u4ed8\u4e0e\u3059\u308b\u3088\u3046\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<th>\u7d99\u7d9a\u52e4\u52d9\u5e74\u6570\uff08\u5e74\uff09<\/th>\n<td>0.5<\/td>\n<td>1.5<\/td>\n<td>2.5<\/td>\n<td>3.5<\/td>\n<td>4.5<\/td>\n<td>5.5<\/td>\n<td>6.5\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<th>\u4ed8\u4e0e\u65e5\u6570\uff08\u65e5\uff09<\/th>\n<td>10<\/td>\n<td>11<\/td>\n<td>12<\/td>\n<td>14<\/td>\n<td>16<\/td>\n<td>18<\/td>\n<td>20<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5177\u4f53\u7684\u306a\u4ed8\u4e0e\u65e5\u6570\u306f\u52e4\u7d9a\u5e74\u6570\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u305f\u3068\u3048\u30706\u30f6\u6708\u7d4c\u904e\u3057\u305f\u6642\u70b9\u306710\u65e5\u9593\u306e\u6709\u7d66\u4f11\u6687\u304c\u4ed8\u4e0e\u3055\u308c\u3001\u305d\u306e\u5f8c\u3082\u7d99\u7d9a\u52e4\u52d9\u5e74\u6570\u306b\u5fdc\u3058\u3066\u5897\u52a0\u3057\u307e\u3059\u3002<\/p>\n<p>\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u6709\u7d66\u4f11\u6687\u306b\u304a\u3051\u308b\u6c7a\u307e\u308a\u3084\u3001\u9055\u53cd\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u3042\u308f\u305b\u3066\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/83032\/\" data-lkc-id=\"414\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c39\u6761\u306b\u3088\u308b\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u306e\u4ed8\u4e0e\u65e5\u6570\u306f\uff1f\u9055\u53cd\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u3082<\/div><div class=\"lkc-excerpt\">\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u52b4\u50cd\u8005\u306b\u306f\u3001\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u304c\u4ed8\u4e0e\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u4f01\u696d\u306f\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u3092\u30eb\u30fc\u30eb\u306b\u5247\u3063\u3066\u6d88\u5316\u3055\u305b\u308b\u7fa9\u52d9\u3092\u8ca0\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u306e\u30eb\u30fc\u30eb\u3092\u6b63\u78ba\u306b\u7406\u89e3\u3057\u306a\u3051\u308c\u3070\u3001\u601d\u308f\u306c\u30c8\u30e9\u30d6\u30eb\u3092\u62db\u3044\u3066\u3057\u307e\u3044\u304b\u306d\u307e\u305b\u3093\u3002\u5f53\u8a18\u4e8b\u3067\u306f\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u306b\u3064\u3044\u3066\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u3001\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3044\u3067\u304f\u3060\u3055\u3044\u3002\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c39\u6761\u306b\u3088\u308b\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u306e\u30eb\u30fc\u30eb\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c39\u6761\u306f\u3001\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u306e\u30eb\u30fc\u30eb\u304c\u5b9a\u3081\u3089\u308c\u305f\u6761\u6587\u3067\u3059\u3002\u672c\u9805\u3067\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u306e\u30eb\u30fc\u30eb\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u53c2\u8003\uff1a...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/84921\/\" data-lkc-id=\"332\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u6709\u7d66\u4f11\u6687\u306e\u4fdd\u6709\u65e5\u6570\u306f\u6700\u592740\u65e5\uff1f35\u65e5\uff1f\u4fdd\u6709\u306e\u6761\u4ef6\u3092\u7d39\u4ecb<\/div><div class=\"lkc-excerpt\">\u6709\u7d66\u4f11\u6687\u306f\u6700\u5927\u306740\u65e5\u4fdd\u6709\u53ef\u80fd\u3060\u3068\u805e\u3044\u305f\u3053\u3068\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3057\u304b\u3057\u3001\u305d\u308c\u306f\u5358\u7d14\u306b\u4ed8\u4e0e\u3055\u308c\u305f\u65e5\u6570\u5168\u3066\u3092\u7e70\u308a\u8d8a\u305b\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u5165\u793e\u3057\u305f\u3089\u8ab0\u3067\u3082\u6709\u7d66\u3092\u4f7f\u3048\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u6709\u7d66\u4ed8\u4e0e\u306b\u306f2\u3064\u306e\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u6709\u7d66\u306e\u6700\u5927\u4fdd\u6709\u65e5\u6570\u30fb\u7e70\u8d8a\u306e\u30eb\u30fc\u30eb\u3084\u3001\u4ed8\u4e0e\u306e\u6761\u4ef6\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u3010\u6761\u4ef6\u5225\u3011\u6709\u7d66\u4f11\u6687\u306e\u6700\u5927\u4fdd\u6709\u65e5\u6570\u307e\u305a\u306f\u6709\u7d66\u4f11\u6687\u306e\u6700\u5927\u4fdd\u6709\u65e5\u6570\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u65e5\u6570\u306f\u52e4\u7d9a\u5e74\u6570\u3084\u9031\u306e\u52b4\u50cd\u65e5\u6570\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u6700\u592740\u65e5\u307e\u3067\u4fdd\u6709\u3067\u304d\u307e\u3059\u3002\u903130\u6642\u9593\u4ee5\u4e0a\u3001\u307e\u305f\u306f5\u65e5\u4ee5\u4e0a\u52e4\u52d9\u306e\u5834\u5408\uff08\u6b63\u793e\u54e1\u306a\u3069...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h2>\u6709\u7d66\u4f11\u6687\u306e\u53d6\u5f97\u7387\u3092\u4e0a\u3052\u308b\u306b\u306f\uff1f<\/h2>\n<p>\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306f\u3001\u6709\u7d66\u306e\u53d6\u5f97\u7387\u304c\u9ad8\u3044\u307b\u3069\u91d1\u984d\u304c\u4e0b\u304c\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u5c0e\u5165\u3059\u308b\u3068\u540c\u6642\u306b\u3001\u6709\u7d66\u306e\u53d6\u5f97\u7387\u3092\u4e0a\u3052\u308b\u53d6\u308a\u7d44\u307f\u3082\u5fc5\u8981\u3067\u3059\u3002\u5b9f\u969b\u306b\u53d6\u308a\u7d44\u3093\u3060\u7d50\u679c\u3001\u6709\u7d66\u306e\u53d6\u5f97\u7387\u5411\u4e0a\u306b\u3064\u306a\u304c\u3063\u305f\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6642\u5b63\u6307\u5b9a\u7fa9\u52d9\u3092\u5fb9\u5e95\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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\/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/83193\/\" data-lkc-id=\"329\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\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<\/div><div 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