{"id":87517,"date":"2025-03-24T15:35:13","date_gmt":"2025-03-24T06:35:13","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=87517"},"modified":"2026-03-31T17:10:55","modified_gmt":"2026-03-31T08:10:55","slug":"%e7%a6%8f%e5%88%a9%e5%8e%9a%e7%94%9f%e8%b2%bb%e3%81%a8%e3%81%97%e3%81%a6%e7%a4%be%e5%ae%85%e3%81%ae%e8%b2%bb%e7%94%a8%e3%82%92%e8%a8%88%e4%b8%8a%e3%81%99%e3%82%8b%e6%9d%a1%e4%bb%b6%e3%81%a8%e3%81%af","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/87517\/","title":{"rendered":"\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u793e\u5b85\u306e\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u6761\u4ef6\u3068\u306f"},"content":{"rendered":"<p>\u793e\u5b85\u5236\u5ea6\u306b\u8208\u5473\u304c\u3042\u308b\u65b9\u306e\u306a\u304b\u306b\u306f\u3001\u793e\u5b85\u8cbb\u7528\u3092<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/17264\/\" data-internallinksmanager029f6b8e52c=\"231\" title=\"\u798f\u5229\u539a\u751f\u8cbb\">\u798f\u5229\u539a\u751f\u8cbb<\/a>\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u304c\u6c17\u306b\u306a\u3063\u3066\u3044\u308b\u4eba\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u798f\u5229\u539a\u751f\u8cbb\u306e\u57fa\u790e\u77e5\u8b58\u306e\u307b\u304b\u3001\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb\u306e\u5b9f\u614b\u8abf\u67fb\u3001\u793e\u5b85\u306e\u5bb6\u8cc3\u3092\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u30b3\u30b9\u30c8\u3068\u5de5\u6570\u3092\u6291\u3048\u3066\u904b\u7528\u3067\u304d\u308b\u793e\u5b85\u5236\u5ea6\u306b\u3064\u3044\u3066\u3082\u7d39\u4ecb\u3059\u308b\u306e\u3067\u3001\u6bd4\u8f03\u691c\u8a0e\u306b\u5f79\u7acb\u3066\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u798f\u5229\u539a\u751f\u8cbb\u306b\u542b\u307e\u308c\u308b2\u3064\u306e\u7a2e\u985e<\/h2>\n<p>\u798f\u5229\u539a\u751f\u8cbb\u306b\u306f\u300c<b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45713\/\" data-internallinksmanager029f6b8e52c=\"226\" title=\"\u6cd5\u5b9a\u798f\u5229\u8cbb\">\u6cd5\u5b9a\u798f\u5229\u8cbb<\/a><\/b>\u300d\u3068\u300c<b>\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb\uff08\u798f\u5229\u539a\u751f\u8cbb\uff09<\/b>\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e21\u8005\u306e\u6982\u8981\u3092\u307e\u3068\u3081\u308b\u306e\u3067\u3001\u9055\u3044\u3092\u6bd4\u8f03\u3057\u306a\u304c\u3089\u30c1\u30a7\u30c3\u30af\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6cd5\u5b9a\u798f\u5229\u8cbb<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u5b9a\u798f\u5229\u8cbb\u3068\u306f\u3001\u6cd5\u4ee4\u306b\u3088\u3063\u3066\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u306b\u8cbb\u7528\u8ca0\u62c5\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u798f\u5229\u539a\u751f\u8cbb\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u304c\u6cd5\u5b9a\u798f\u5229\u8cbb\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u6cd5\u5b9a\u798f\u5229\u8cbb<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5065\u5eb7\u4fdd\u967a<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"525\" title=\"\u539a\u751f\u5e74\u91d1\u4fdd\u967a\">\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1796\/\" data-internallinksmanager029f6b8e52c=\"522\" title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a><\/li>\n<li>\u4ecb\u8b77\u4fdd\u967a<\/li>\n<li>\u52b4\u707d\u4fdd\u967a<\/li>\n<li>\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u62e0\u51fa\u91d1<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u306a\u304b\u3067\u52b4\u707d\u4fdd\u967a\u3068\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u62e0\u51fa\u91d1\u306f\u5168\u984d\u4e8b\u696d\u4e3b\u8ca0\u62c5\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u306f\u4e8b\u696d\u4e3b\u3068\u5f93\u696d\u54e1\u3067\u5206\u62c5\u3057\u3066\u8ca0\u62c5\u3059\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb\u3068\u306f\u3001\u6cd5\u4ee4\u306b\u3088\u3063\u3066\u8cbb\u7528\u8ca0\u62c5\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u798f\u5229\u539a\u751f\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u8cbb\u7528\u8ca0\u62c5\u3060\u3051\u3067\u306a\u304f\u3001\u5236\u5ea6\u306e\u5185\u5bb9\u3001\u63d0\u4f9b\u306e\u6709\u7121\u81ea\u4f53\u3082\u4efb\u610f\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u300c\u4f01\u696d\u304c\u72ec\u81ea\u3067\u63d0\u4f9b\u3059\u308b\u798f\u5229\u539a\u751f\u300d\u3060\u3068\u8003\u3048\u308c\u3070\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ee3\u8868\u7684\u306a\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4ea4\u901a\u624b\u5f53<\/li>\n<li>\u51fa\u5f35\u624b\u5f53<\/li>\n<li>\u793e\u5b85<\/li>\n<li>\u4f4f\u5b85\u624b\u5f53<\/li>\n<li>\u6170\u5b89\u65c5\u884c\u306e\u8cbb\u7528<\/li>\n<li>\u663c\u98df\u4ee3<\/li>\n<li>\u6176\u5f14\u898b\u821e\u91d1<\/li>\n<\/ul>\n<\/div>\n<p>\u3042\u304f\u307e\u3067\u4efb\u610f\u3067\u3042\u308b\u305f\u3081\u3001\u5236\u5ea6\u306e\u5185\u5bb9\u3084\u8ca0\u62c5\u5272\u5408\u306f\u4f01\u696d\u306b\u3088\u3063\u3066\u5343\u5dee\u4e07\u5225\u3067\u3059\u3002<\/p>\n<h2>\u798f\u5229\u539a\u751f\u306e\u306a\u304b\u3067\u3082\u793e\u5b85\u306e\u4eba\u6c17\u304c\u9ad8\u3044\u7406\u7531<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6570\u3042\u308b\u798f\u5229\u539a\u751f\u5236\u5ea6\u306e\u306a\u304b\u3067\u3082\u3001\u793e\u5b85\u306f\u3068\u304f\u306b\u4eba\u6c17\u304c\u9ad8\u3044\u5236\u5ea6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4eba\u6c17\u306e\u7406\u7531\u3092\u3055\u307e\u3056\u307e\u306a\u89d2\u5ea6\u304b\u3089\u89e3\u8aac\u3059\u308b\u306e\u3067\u3001\u9806\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb\u306e\u5b9f\u614b\u8abf\u67fb<\/h3>\n<p>\u307e\u305a\u306f\u6cd5\u4ee4\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u6cd5\u5b9a\u798f\u5229\u8cbb\u4ee5\u5916\u3067\u3001\u4f01\u696d\u304c\u3069\u306e\u3088\u3046\u306a\u798f\u5229\u539a\u751f\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u306e\u304b\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>2019\u5e74\u5ea6\u306b\u300c\u4e00\u822c\u793e\u56e3\u6cd5\u4eba \u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a\u300d\u304c\u5b9f\u65bd\u3057\u305f\u798f\u5229\u539a\u751f\u8cbb\u8abf\u67fb\u7d50\u679c\u306e\u6982\u8981\u304b\u3089\u3001\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb\u306e\u5185\u8a33\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th><\/th>\n<th colspan=\"2\">\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb\u306e\u5185\u8a33<\/th>\n<th rowspan=\"2\">\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb\u306e\u5408\u8a08<\/th>\n<\/tr>\n<tr>\n<th><\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u5272\u5408<\/th>\n<\/tr>\n<tr>\n<td>\u4f4f\u5b85\u95a2\u9023<\/td>\n<td>11,639\u5186<\/td>\n<td>47.8\uff05<\/td>\n<td rowspan=\"3\">24,125\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u533b\u7642\u30fb\u5065\u5eb7<\/td>\n<td>3,187\u5186<\/td>\n<td>13.2\uff05<\/td>\n<\/tr>\n<tr>\n<td>\u30e9\u30a4\u30d5\u30b5\u30dd\u30fc\u30c8<\/td>\n<td>5,505\u5186<\/td>\n<td>22.8\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u53c2\u7167\uff1a<a href=\"https:\/\/www.keidanren.or.jp\/policy\/2020\/116.pdf\" rel=\"noopener\" target=\"_blank\">2019 \u5e74\u5ea6\u798f\u5229\u539a\u751f\u8cbb\u8abf\u67fb\u7d50\u679c\u306e\u6982\u8981<\/a><\/p>\n<p>\u4e0a\u8a18\u306f\u6cd5\u5b9a\u5916\u798f\u5229\u539a\u751f\u8cbb\u306e\u306a\u304b\u3067\u3082\u5272\u5408\u304c\u5927\u304d\u3044\u30b8\u30e3\u30f3\u30eb\u306e\u30c8\u30c3\u30d73\u306b\u3064\u3044\u3066\u8a73\u7d30\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u3067\u3059\u304c\u3001\u4f4f\u5b85\u95a2\u9023\u306e\u798f\u5229\u539a\u751f\u8cbb\u304c\u5727\u5012\u7684\u306b\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb\u306e\u3046\u3061\u3001\u534a\u5206\u8fd1\u304f\u3092\u5360\u3081\u3066\u3044\u308b\u72b6\u6cc1\u306b\u3042\u308a\u3001\u793e\u5b85\u3084\u4f4f\u5b85\u624b\u5f53\u3068\u3044\u3063\u305f\u4f4f\u5b85\u95a2\u9023\u306e\u798f\u5229\u539a\u751f\u304c\u3044\u304b\u306b\u9ad8\u3044\u4eba\u6c17\u3092\u96c6\u3081\u3066\u3044\u308b\u306e\u304b\u304c\u308f\u304b\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u3010\u5f93\u696d\u54e1\u76ee\u7dda\u3011\u793e\u5b85\u306e\u4eba\u6c17\u304c\u9ad8\u3044\u7406\u7531<\/h3>\n<p>\u793e\u5b85\u306f\u5f93\u696d\u54e1\u76ee\u7dda\u3067\u8003\u3048\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span>\u5f93\u696d\u54e1\u76ee\u7dda<\/span>\u793e\u5b85\u306e\u30e1\u30ea\u30c3\u30c8<\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u5bb6\u8cc3\u306a\u3069\u306e\u8cbb\u7528\u3092\u4e00\u90e8\u652f\u63f4\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3067\u7d4c\u6e08\u7684\u306a\u8ca0\u62c5\u304c\u5c11\u306a\u304f\u306a\u308b<\/li>\n<li>\u4f4f\u5c45\u95a2\u9023\u306e\u624b\u7d9a\u304d\u306e\u624b\u9593\u304c\u6e1b\u308b<\/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\u3084\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u3068\u304f\u306b\u6ce8\u76ee\u3057\u305f\u3044\u306e\u304c3\u3064\u76ee\u306e\u30e1\u30ea\u30c3\u30c8\u3067\u3001<span style=\"background-color: #ffff99;\"><b>\u7d66\u6599\u304b\u3089\u793e\u5b85\u306e\u8cc3\u6599\u304c\u5929\u5f15\u304d\u3055\u308c\u308b\u3068\u6240\u5f97\u984d\u304c\u6e1b\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u984d\u304c\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u81ea\u5206\u3067\u8cc3\u8cb8\u7269\u4ef6\u3092\u501f\u308a\u308b\u5834\u5408\u3067\u3082\u8cc3\u6599\u306e\u652f\u6255\u3044\u306f\u6bce\u6708\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u7d66\u6599\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u9006\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u984d\u304c\u6e1b\u5c11\u3057\u3066\u5b9f\u8cea\u7684\u306a\u624b\u53d6\u308a\u304c\u30a2\u30c3\u30d7\u3059\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/p>\n<h3>\u3010\u4f01\u696d\u76ee\u7dda\u3011\u793e\u5b85\u306e\u4eba\u6c17\u304c\u9ad8\u3044\u7406\u7531<\/h3>\n<p>\u793e\u5b85\u306f\u4f01\u696d\u76ee\u7dda\u3067\u3082\u3055\u307e\u3056\u307e\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span>\u4f01\u696d\u76ee\u7dda<\/span>\u793e\u5b85\u306e\u30e1\u30ea\u30c3\u30c8<\/div>\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u5f93\u696d\u54e1\u6e80\u8db3\u5ea6\u304c\u9ad8\u307e\u308a\u3001\u96e2\u8077\u7387\u6539\u5584\u306b\u3064\u306a\u304c\u308b<\/li>\n<li>\u6c42\u8077\u8005\u3078\u306e\u30a2\u30d4\u30fc\u30eb\u306b\u6d3b\u7528\u3067\u304d\u308b<\/li>\n<li>\u798f\u5229\u539a\u751f\u3092\u5145\u5b9f\u3055\u305b\u308b\u3053\u3068\u3067\u4f01\u696d\u30a4\u30e1\u30fc\u30b8\u304c\u30a2\u30c3\u30d7\u3059\u308b<\/li>\n<li>\u8cc3\u6599\u306e\u4e00\u90e8\u3092\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3059\u308b\u3053\u3068\u3067\u6240\u5f97\u304c\u6e1b\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u5c11\u306a\u304f\u306a\u308b<\/li>\n<\/ol>\n<\/div>\n<p><span style=\"background-color: #ffff99;\"><b>\u6628\u4eca\u306f\u5c11\u5b50\u5316\u306e\u5f71\u97ff\u3067\u4eba\u6750\u4e0d\u8db3\u306e\u72b6\u6cc1\u306b\u3042\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u306b\u660e\u78ba\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3059\u793e\u5b85\u5236\u5ea6\u306f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u4eba\u6750\u78ba\u4fdd\u30fb\u5b9a\u7740\u3092\u76ee\u6307\u3059\u3046\u3048\u3067\u5927\u304d\u306a\u8ffd\u3044\u98a8\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3055\u3089\u306b\u3001\u5bfe\u5916\u7684\u306a\u4f01\u696d\u30a4\u30e1\u30fc\u30b8\u306e\u5411\u4e0a\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u306b\u3082\u671f\u5f85\u3067\u304d\u308b\u70b9\u3092\u8003\u3048\u308b\u3068\u3001\u3055\u307e\u3056\u307e\u306a\u798f\u5229\u539a\u751f\u306e\u306a\u304b\u3067\u3082\u4fa1\u5024\u306e\u9ad8\u3044\u5236\u5ea6\u3060\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u793e\u5b85\u306e\u5bb6\u8cc3\u3092\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6<\/h2>\n<p>\u793e\u5b85\u306e\u5bb6\u8cc3\u3092\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u6761\u4ef6\u3092\u30af\u30ea\u30a2\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6761\u4ef6\u306e\u8a73\u7d30\u3084\u5177\u4f53\u4f8b\u3092\u307e\u3068\u3081\u308b\u306e\u3067\u3001\u3072\u3068\u3068\u304a\u308a\u30c1\u30a7\u30c3\u30af\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5f93\u696d\u54e1\u304b\u3089\u8cc3\u6599\u76f8\u5f53\u984d\u306e50\uff05\u4ee5\u4e0a\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u306e\u8cbb\u7528\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u5f93\u696d\u54e1\u304b\u3089\u8cc3\u6599\u76f8\u5f53\u984d\u306e50\uff05\u4ee5\u4e0a\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u3053\u3068\u300d\u304c\u6761\u4ef6\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u3010\u8cc3\u6599\u76f8\u5f53\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3011<\/p>\n<p>\uff08\u305d\u306e\u5e74\u5ea6\u306e\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d70.2\uff05<\/p>\n<p>12\u5186\u00d7\uff08\u305d\u306e\u5efa\u7269\u306e\u7dcf\u5e8a\u9762\u7a4d\uff08\u33a1\uff09\uff0f3.3\u33a1\uff09<\/p>\n<p>\uff08\u305d\u306e\u5e74\u5ea6\u306e\u6577\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u00d70.22\uff05<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2597.htm\" rel=\"noopener\" target=\"_blank\">No.2597\u2003\u4f7f\u7528\u4eba\u306b\u793e\u5b85\u3084\u5bee\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d<\/a><\/p>\n<p>\u57fa\u672c\u7684\u306b\u306f\u300c\u4f01\u696d\u304c\u8cb8\u4e3b\u306b\u652f\u6255\u3063\u3066\u3044\u308b\u5bb6\u8cc3\u306e\u534a\u984d\u4ee5\u4e0a\u300d\u3092\u5f93\u696d\u54e1\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\uff08\u7d66\u4e0e\u6271\u3044\uff09\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u9006\u306b\u3001\u5f93\u696d\u54e1\u304b\u3089\u5fb4\u53ce\u3057\u3066\u3044\u308b\u984d\u304c\u8cc3\u6599\u76f8\u5f53\u984d\u306e50\uff05\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306f\u3001\u5dee\u984d\u304c\u73fe\u7269\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3010\u4f8b\u3011<\/p>\n<p>\u2460\u8cc3\u6599\u76f8\u5f53\u984d10\u4e07\u5186\uff0f\u5f93\u696d\u54e1\u8ca0\u62c54\u4e07\u5186<\/p>\n<p>\u2192\u8ca0\u62c5\u5272\u540840\uff05\u3067\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u305f\u3081\u3001\u5dee\u984d\u306e6\u4e07\u5186\u306f\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u305a\u3001\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<p>\u2461\u8cc3\u6599\u76f8\u5f53\u984d10\u4e07\u5186\uff0f\u5f93\u696d\u54e1\u8ca0\u62c55\u4e07\u5186<\/p>\n<p>\u2192\u8ca0\u62c5\u5272\u540850\uff05\u3067\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5dee\u984d\u306e5\u4e07\u5186\u306f\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u3001\u7d66\u4e0e\u8ab2\u7a0e\u306f\u3055\u308c\u306a\u3044\u3002<\/p>\n<h3>\u793e\u6709\u793e\u5b85\u3082\u3057\u304f\u306f\u501f\u4e0a\u793e\u5b85\u3067\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u793e\u5b85\u306e\u8cbb\u7528\u3092\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u4e8b\u696d\u8005\u304c\u6240\u6709\u3082\u3057\u304f\u306f\u5951\u7d04\u3092\u7d50\u3093\u3060\u8cc3\u8cb8\u7269\u4ef6\u306b\u5f93\u696d\u54e1\u3092\u4f4f\u307e\u308f\u305b\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u3064\u307e\u308a\u3001\u300c\u4f4f\u5b85\u624b\u5f53\u300d\u300c\u5f93\u696d\u54e1\u672c\u4eba\u304c\u5951\u7d04\u3057\u305f\u7269\u4ef6\u300d\u306a\u3069\u306e\u30b1\u30fc\u30b9\u306f\u73fe\u91d1\u652f\u7d66\u3068\u306a\u308a\u3001\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u4eee\u306b\u5bb6\u8cc3\u306e\u534a\u984d\u3092\u4f01\u696d\u304c\u8ca0\u62c5\u3057\u3066\u3044\u3066\u3082\u3001\u5f93\u696d\u54e1\u304c\u5951\u7d04\u3057\u3066\u3044\u308b\u4f4f\u5b85\u306e\u5834\u5408\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u793e\u5b85\u306e\u8cbb\u7528\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u5177\u4f53\u4f8b<\/h3>\n<p>\u793e\u5b85\u5236\u5ea6\u3092\u5c0e\u5165\u3057\u3066\u3044\u3066\u3082\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u306a\u3044\u5177\u4f53\u4f8b\u3092\u3044\u304f\u3064\u304b\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span>\u793e\u5b85\u5236\u5ea6<\/span>\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u306a\u3044\u5177\u4f53\u4f8b<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u7121\u511f\u3067\u793e\u5b85\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b<\/b>\uff1a<br \/>\n\u2192\u5f93\u696d\u54e1\u304b\u3089\u4e00\u5b9a\u984d\u306e\u5bb6\u8cc3\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5168\u984d\u304c\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b<\/li>\n<li><b>\u5f93\u696d\u54e1\u304b\u3089\u8cc3\u6599\u76f8\u5f53\u984d\u306e50\uff05\u4ee5\u4e0a\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044<\/b>\uff1a<br \/>\n\u2192\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5dee\u984d\u5206\u304c\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b<\/li>\n<li><b>\u5f93\u696d\u54e1\u304c\u5951\u7d04\u3057\u3066\u3044\u308b\u8cc3\u8cb8\u7269\u4ef6\u306e\u8cc3\u6599\u309250\uff05\u652f\u7d66\u3057\u3066\u3044\u308b<\/b>\uff1a<br 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