{"id":89484,"date":"2025-04-18T15:19:18","date_gmt":"2025-04-18T06:19:18","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=89484"},"modified":"2025-11-05T18:15:26","modified_gmt":"2025-11-05T09:15:26","slug":"%e4%bd%8f%e6%b0%91%e7%a8%8e%e3%82%92%e7%89%b9%e5%88%a5%e5%be%b4%e5%8f%8e%e3%81%97%e3%81%aa%e3%81%8f%e3%81%a6%e3%81%84%e3%81%84%e4%bc%9a%e7%a4%be%e3%81%a8%e3%81%af%ef%bc%9f%e6%99%ae%e9%80%9a%e5%be%b4","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/89484\/","title":{"rendered":"\u4f4f\u6c11\u7a0e\u3092\u7279\u5225\u5fb4\u53ce\u3057\u306a\u304f\u3066\u3044\u3044\u4f1a\u793e\u3068\u306f\uff1f\u666e\u901a\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u308b\u65b9\u6cd5\u3082\u7d39\u4ecb"},"content":{"rendered":"    <div class=\"pdf-dl-box\">\n        <span class=\"pdf-dl-box-title\">PDF\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/span>\n        <div class=\"pdf-dl-box-inner\">\n            <img loading=\"lazy\" decoding=\"async\" class=\"pdf-dl-box-image\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/themes\/basicscommon\/assets\/img\/icon_file_pdf.png\" alt=\"\" width=\"46\" height=\"59\">\n            <p class=\"pdf-dl-box-text\"><\/p>\n            <a href=\"https:\/\/biz.moneyforward.com\/library\/form\/48481\/?provider=pa_basic&provider_info=cv.89484.part.pdfdl-box\" target=\"_blank\" rel=\"noopener\"\n                data-impression-and-click-trigger\n                class=\"pdf-dl-box-button advads-button-primary\"\n                aria-label=\"\u8a18\u4e8b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30da\u30fc\u30b8\u3078\u79fb\u52d5\">\u8a18\u4e8b\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\n            <\/a>\n        <\/div>\n    <\/div>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/3107\/\" 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/84776\/\"><\/a><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/84776\/\">\u7279\u5225\u5fb4\u53ce<\/a>\u306f\u30012\u7a2e\u985e\u3042\u308b\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306e\u3046\u3061\u306e\u4e00\u3064\u3067\u3059\u3002\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" 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title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u306e\u3088\u3046\u306a\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u306f\u306a\u3044\u4eba\u304c\u5bfe\u8c61\u3067\u3059\u30026\u6708\u30fb8\u6708\u30fb10\u6708\u30fb\u7fcc\u5e741\u6708\u306e\u5e744\u56de\u306b\u5206\u3051\u3066\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u81ea\u3089\u4f4f\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u307e\u305f\u30016\u6708\u306b1\u5e74\u5206\u3092\u307e\u3068\u3081\u3066\u7d0d\u3081\u308b\u65b9\u6cd5\u3082\u9078\u629e\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u7279\u5225\u5fb4\u53ce\u3067\u3082\u666e\u901a\u5fb4\u53ce\u3067\u30821\u5e74\u9593\u306e\u7d0d\u4ed8\u984d\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u304c\u30011\u56de\u3042\u305f\u308a\u306e\u7d0d\u4ed8\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b1\u5e74\u9593\u3067\u7d0d\u3081\u308b\u4f4f\u6c11\u7a0e\u304c18\u4e07\u5186\u306e\u5834\u5408\u3001\u7279\u5225\u5fb4\u53ce\u306f1\u56de\u3042\u305f\u308a15,000\u5186\u3092\u5929\u5f15\u304d\u3057\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u304c\u3001\u666e\u901a\u5fb4\u53ce\u306f1\u56de\u3042\u305f\u308a45,000\u5186\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5b9f\u969b\u306f\u3001\u7aef\u6570\u306e\u90fd\u5408\u3067\u521d\u56de\u306e\u7d0d\u4ed8\u3060\u3051\u91d1\u984d\u304c\u7570\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/life\/kojin_ju\/tokubetsu\/about\">\u500b\u4eba\u4f4f\u6c11\u7a0e\u3068\u7279\u5225\u5fb4\u53ce\u306b\u3064\u3044\u3066\uff5c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u63a8\u9032\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3<\/a><\/p>\n<h2>\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u306f\u7fa9\u52d9\uff1f<\/h2>\n<p><span style=\"background-color: 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href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000226#Mp-Ch_3-Se_1-Ss_4-At_321_5\">\u5730\u65b9\u7a0e\u6cd5 | e-Gov \u6cd5\u4ee4\u691c\u7d22<\/a>\u3001<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/life\/kojin_ju\/tokubetsu\/about\">\u500b\u4eba\u4f4f\u6c11\u7a0e\u3068\u7279\u5225\u5fb4\u53ce\u306b\u3064\u3044\u3066\uff5c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u63a8\u9032\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3<\/a>\u3001<a href=\"https:\/\/www.city.higashiosaka.lg.jp\/0000016132.html\">\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\uff08\u7d66\u4e0e\u304b\u3089\u306e\u5dee\u3057\u5f15\u304d\uff09\u3092\u5fb9\u5e95\u3057\u307e\u3059 | \u6771\u5927\u962a\u5e02<\/a><\/p>\n<h2>\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f1a\u793e\u30fb\u5f93\u696d\u54e1<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f1a\u793e\u306f\u3001\u5f93\u696d\u54e1\u304c3\u540d\u4ee5\u4e0a\u3044\u308b\u4f1a\u793e\u3067\u3059\u3002\u5f93\u696d\u54e1\u304c1\u540d\u3082\u3057\u304f\u306f2\u540d\u3067\u3042\u308c\u3070\u7279\u5225\u5fb4\u53ce\u3092\u3057\u306a\u304f\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u4f1a\u793e\u304c\u7279\u5225\u5fb4\u53ce\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5f93\u696d\u54e1\u306f\u3001\u524d\u5e74\u5ea6\u306b\u7d66\u4e0e\u3092\u5f97\u3066\u304a\u308a\u3001\u5f53\u8a72\u5e74\u5ea6\u306e4\u67081\u65e5\u6642\u70b9\u3067\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u5f93\u696d\u54e1\u3067\u3059\u3002\u5f79\u54e1\u30fb\u6b63\u793e\u54e1\u30fb\u5951\u7d04\u793e\u54e1\u306a\u3069\u8077\u4f4d\u3084\u96c7\u7528\u5f62\u614b\u306b\u95a2\u308f\u3089\u305a\u3001\u5168\u3066\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5f93\u3063\u3066\u3001\u666e\u901a\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u305f\u3044\u3068\u5f93\u696d\u54e1\u306b\u76f8\u8ac7\u3055\u308c\u3066\u3082\u3001\u4f1a\u793e\u306f\u539f\u5247\u3068\u3057\u3066\u5bfe\u5fdc\u3057\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u5f93\u696d\u54e1\u306e\u5e0c\u671b\u3067\u666e\u901a\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u308b\u3068\u3001\u5730\u65b9\u7a0e\u6cd5\u306b\u9055\u53cd\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u30014\u67081\u65e5\u6642\u70b9\u3067\u4f1a\u793e\u306b\u5728\u7c4d\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u5f93\u696d\u54e1\u306f\u3001\u624b\u7d9a\u304d\u3092\u3059\u308c\u3070\u7279\u5225\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u3089\u308c\u307e\u3059\u30021\u67081\u65e5\u306b\u4f4f\u6c11\u7968\u304c\u3042\u3063\u305f\u5730\u57df\u306b\u300c\u7279\u5225\u5fb4\u53ce\u3078\u306e\u5207\u66ff\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u7fcc\u6708\u3082\u3057\u304f\u306f\u7fcc\u3005\u6708\u304b\u3089\u7279\u5225\u5fb4\u53ce\u304c\u958b\u59cb\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/life\/kojin_ju\/tokubetsu\/about\">\u500b\u4eba\u4f4f\u6c11\u7a0e\u3068\u7279\u5225\u5fb4\u53ce\u306b\u3064\u3044\u3066\uff5c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u63a8\u9032\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3<\/a><\/p>\n<h2>\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u4f1a\u793e\u30fb\u5f93\u696d\u54e1<\/h2>\n<p>\u7d9a\u3044\u3066\u3001\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u4f1a\u793e\u3084\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u4e0b\u8a18\u306e\u4f1a\u793e\u3082\u3057\u304f\u306f\u5f93\u696d\u54e1\u306b\u8a72\u5f53\u3057\u3066\u3044\u308c\u3070\u3001\u7279\u5225\u5fb4\u53ce\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u4f1a\u793e<\/h3>\n<p>\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u3066\u3044\u308b\u4f1a\u793e\u306f\u3001\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5f93\u696d\u54e1\u304c2\u540d\u4ee5\u4e0b\u3067\u3042\u308b<\/li>\n<li>\u5f93\u696d\u54e1\u304c\u5c02\u5c5e\u5f93\u4e8b\u8005\u306e\u307f\u3067\u3042\u308b\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u307f\uff09<\/li>\n<\/ul>\n<\/div>\n<ul><\/ul>\n<p><span style=\"background-color: #ffff99;\"><b>\u652f\u793e\u3084\u55b6\u696d\u6240\u306a\u3069\u3092\u542b\u3080\u5168\u3066\u306e\u4e8b\u696d\u6240\u306e\u5f93\u696d\u54e1\u304c2\u540d\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u666e\u901a\u5fb4\u53ce\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u3082\u3057\u5f93\u696d\u54e1\u304c3\u540d\u4ee5\u4e0a\u3067\u3042\u3063\u3066\u3082\u3001\u666e\u901a\u5fb4\u53ce\u306e\u5bfe\u8c61\u3067\u3042\u308b\u5f93\u696d\u54e1\u3092\u9664\u3044\u305f\u4eba\u6570\u304c2\u540d\u4ee5\u4e0b\u306b\u306a\u308c\u3070\u666e\u901a\u5fb4\u53ce\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u5f93\u696d\u54e1\u304c\u5c02\u5c5e\u5f93\u4e8b\u8005\u306e\u307f\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u3082\u3001\u7279\u5225\u5fb4\u53ce\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u5c02\u5c5e\u5f93\u4e8b\u8005\u3068\u306f\u3001\u500b\u4eba\u4e8b\u696d\u306b\u5c02\u5c5e\u3067\u5f93\u4e8b\u3057\u3066\u3044\u308b\u540c\u4e00\u751f\u8a08\u306e\u914d\u5076\u8005\u3084\u89aa\u65cf\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f93\u696d\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u4f1a\u793e\u306f\u3001\u300c\u7d0d\u671f\u306e\u7279\u4f8b\u300d\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u3002\u5e02\u533a\u753a\u6751\u306b\u7533\u8acb\u3057\u3066\u627f\u8a8d\u3092\u53d7\u3051\u308b\u3068\u3001\u5e7412\u56de\u306e\u7d0d\u671f\u304c\u5e742\u56de\u306b\u306a\u308b\u3068\u3044\u3046\u7279\u4f8b\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u306e\u534a\u5e74\u5206\u3092\u300112\u6708\u3068\u7fcc\u5e746\u6708\u306e\u5e742\u56de\u306b\u5206\u3051\u3066\u7d0d\u4ed8\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7d0d\u4ed8\u56de\u6570\u304c\u5e742\u56de\u306b\u306a\u308b\u3060\u3051\u3067\u3001\u7d66\u4e0e\u304b\u3089\u306e\u5929\u5f15\u304d\u306f\u6bce\u6708\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/life\/kojin_ju\/tokubetsu\/about\">\u500b\u4eba\u4f4f\u6c11\u7a0e\u3068\u7279\u5225\u5fb4\u53ce\u306b\u3064\u3044\u3066\uff5c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u63a8\u9032\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2075.htm\">No.2075\u2003\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3068\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u5f93\u696d\u54e1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u5f93\u696d\u54e1\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4ed6\u306e\u4f1a\u793e\u3067\u3059\u3067\u306b\u7279\u5225\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b<\/li>\n<li>\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u4e0d\u5b9a\u671f\u3067\u3042\u308b<\/li>\n<li>5\u670831\u65e5\u307e\u3067\u306b\u9000\u8077\u3057\u305f\u3001\u9000\u8077\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b<\/li>\n<li>\u7d66\u4e0e\u304c\u5c11\u306a\u304f\u3001\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u3051\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u304b\u3089\u306f\u3001\u7279\u5225\u5fb4\u53ce\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3082\u3057\u4e0a\u8a18\u306b\u8a72\u5f53\u3059\u308b\u5f93\u696d\u54e1\u304c\u51fa\u305f\u5834\u5408\u306f\u3001\u7279\u5225\u5fb4\u53ce\u304b\u3089\u666e\u901a\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u666e\u901a\u5fb4\u53ce\u3078\u306e\u5207\u308a\u66ff\u3048\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u8a18\u4e8b\u306e\u300c\u7279\u5225\u5fb4\u53ce\u304b\u3089\u666e\u901a\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u308b\u65b9\u6cd5\u300d\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u666e\u901a\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u308b\u969b\u306f\u3001\u305d\u306e\u65e8\u3092\u5f93\u696d\u54e1\u3078\u901a\u77e5\u3057\u307e\u3057\u3087\u3046\u3002\u666e\u901a\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u305f\u3053\u3068\u3092\u901a\u77e5\u3057\u306a\u3044\u3068\u3001\u5f93\u696d\u54e1\u304c\u5207\u308a\u66ff\u3048\u306b\u6c17\u4ed8\u304b\u305a\u306b\u6ede\u7d0d\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3057\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/life\/kojin_ju\/tokubetsu\/about\">\u500b\u4eba\u4f4f\u6c11\u7a0e\u3068\u7279\u5225\u5fb4\u53ce\u306b\u3064\u3044\u3066\uff5c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u63a8\u9032\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3<\/a><\/p>\n<h2>\u3010\u5c5e\u6027\u5225\u3011\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f93\u696d\u54e1\u306e\u5c5e\u6027\u5225\u306b\u7d0d\u4ed8\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5f93\u696d\u54e1<\/th>\n<th>\u7d0d\u4ed8\u65b9\u6cd5<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8<\/td>\n<td>\u539f\u5247\u3068\u3057\u3066\u7279\u5225\u5fb4\u53ce<\/td>\n<\/tr>\n<tr>\n<td>\u6d3e\u9063\u793e\u54e1<\/td>\n<td>\u666e\u901a\u5fb4\u53ce<\/td>\n<\/tr>\n<tr>\n<td>\u4e2d\u9014\u63a1\u7528\u8005<\/td>\n<td>\u539f\u5247\u3068\u3057\u3066\u7279\u5225\u5fb4\u53ce<\/td>\n<\/tr>\n<tr>\n<td>\u4f11\u696d\u4e2d\u30fb\u4f11\u8077\u4e2d\u306e\u5f93\u696d\u54e1<\/td>\n<td>\u4f11\u696d\u30fb\u4f11\u8077\u3092\u53d6\u5f97\u3057\u305f\u6708\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u90fd\u9053\u5e9c\u770c\u5916\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1<\/td>\n<td>\u539f\u5247\u3068\u3057\u3066\u7279\u5225\u5fb4\u53ce<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305d\u308c\u305e\u308c\u306e\u5f93\u696d\u54e1\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u3088\u308a\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8<\/h3>\n<p>\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3082\u524d\u5e74\u306b\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7279\u5225\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u524d\u8ff0\u306e\u300c\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u5f93\u696d\u54e1\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u666e\u901a\u5fb4\u53ce\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u5177\u4f53\u7684\u306b\u306f\u3001\u8907\u6570\u306e\u7b87\u6240\u3067\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u3066\u304a\u308a\u3001\u4ed6\u306e\u4f1a\u793e\u3067\u3059\u3067\u306b\u7279\u5225\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u30a2\u30eb\u30d0\u30a4\u30c8\u793e\u54e1\u304b\u3089\u306f\u7279\u5225\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u30011\u7b87\u6240\u3067\u3057\u304b\u50cd\u3044\u3066\u3044\u306a\u3044\u30a2\u30eb\u30d0\u30a4\u30c8\u793e\u54e1\u3067\u3082\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c2\u30f6\u6708\u306b1\u56de\u306e\u3088\u3046\u306a\u4e0d\u5b9a\u671f\u306e\u5834\u5408\u3082\u666e\u901a\u5fb4\u53ce\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u793e\u54e1\u306e\u5c31\u696d\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u7279\u5225\u5fb4\u53ce\u304b\u666e\u901a\u5fb4\u53ce\u304b\u5224\u65ad\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/life\/kojin_ju\/tokubetsu\/about\">\u500b\u4eba\u4f4f\u6c11\u7a0e\u3068\u7279\u5225\u5fb4\u53ce\u306b\u3064\u3044\u3066\uff5c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u63a8\u9032\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3<\/a><\/p>\n<h3>\u6d3e\u9063\u793e\u54e1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6d3e\u9063\u793e\u54e1\u306f\u3001\u666e\u901a\u5fb4\u53ce\u306e\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002\u4e00\u3064\u306e\u4f1a\u793e\u306b\u5728\u7c4d\u3059\u308b\u671f\u9593\u304c\u77ed\u304b\u3063\u305f\u308a\u3001\u5c31\u52b4\u3057\u3066\u3044\u306a\u3044\u671f\u9593\u304c\u3042\u3063\u305f\u308a\u3059\u308b\u305f\u3081\u666e\u901a\u5fb4\u53ce\u304c\u9078\u629e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u7279\u5225\u5fb4\u53ce\u3092\u3059\u308b\u5834\u5408\u3001\u6d3e\u9063\u5148\u306e\u4f1a\u793e\u3067\u306f\u306a\u304f\u6d3e\u9063\u5143\u306e\u4f1a\u793e\u304c\u884c\u3044\u307e\u3059\u3002\u5f93\u3063\u3066\u6d3e\u9063\u5148\u306e\u4f1a\u793e\u306f\u3001\u4f4f\u6c11\u7a0e\u306b\u95a2\u3057\u3066\u5fb4\u53ce\u3057\u305f\u308a\u624b\u7d9a\u304d\u3057\u305f\u308a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3082\u3057\u6d3e\u9063\u793e\u54e1\u306b\u300c\u7279\u5225\u5fb4\u53ce\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u306e\u304b\u300d\u3068\u3044\u3063\u305f\u76f8\u8ac7\u3092\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u6d3e\u9063\u5143\u306e\u4f1a\u793e\u306b\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u805e\u3044\u3066\u3082\u3089\u3046\u3088\u3046\u4fc3\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u4e2d\u9014\u63a1\u7528\u8005<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/84198\/\">\u4e2d\u9014\u63a1\u7528<\/a>\u3057\u305f\u793e\u54e1\u3082\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u3067\u3059\u3002\u4e2d\u9014\u63a1\u7528\u8005\u306e\u4f4f\u6c11\u7a0e\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\u306f2\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u3064\u76ee\u306f\u3001\u9000\u8077\u6642\u306b\u518d\u5c31\u8077\u5148\u304c\u6c7a\u5b9a\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002\u901a\u5e38\u306f\u96e2\u8077\u3059\u308b\u4f1a\u793e\u304c\u518d\u5c31\u8077\u5148\u3092\u628a\u63e1\u3057\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u7570\u52d5\u5c4a\u51fa\u66f8\u300d\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u306e\u3046\u3048\u3001\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u672c\u4eba\u304c\u96e2\u8077\u3059\u308b\u4f1a\u793e\u306b\u8ee2\u8077\u5148\u3092\u77e5\u3089\u308c\u305f\u304f\u306a\u3044\u5834\u5408\u306f\u3001\u524d\u8077\u304c\u5fc5\u8981\u4e8b\u9805\u3092\u5c4a\u51fa\u66f8\u306b\u8a18\u5165\u3057\u305f\u3042\u3068\u8ee2\u8077\u5148\u306b\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002\u6b8b\u308a\u306e\u5fc5\u8981\u4e8b\u9805\u3092\u8ee2\u8077\u5148\u304c\u8a18\u5165\u3057\u3066\u3001\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8c\u3064\u76ee\u306f\u3001\u9000\u8077\u6642\u306b\u518d\u5c31\u8077\u5148\u304c\u6c7a\u5b9a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002\u6c7a\u5b9a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u666e\u901a\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u3001\u3082\u3057\u304f\u306f\u9000\u8077\u6642\u306b\u4e00\u62ec\u5fb4\u53ce\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>4\u6708\u3088\u308a\u5f8c\u306b\u4e2d\u9014\u63a1\u7528\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u672c\u4eba\u304c\u4f1a\u793e\u306b\u7279\u5225\u5fb4\u53ce\u3092\u5e0c\u671b\u3059\u308b\u65e8\u3092\u7533\u3057\u51fa\u305f\u3046\u3048\u3067\u3001\u8ee2\u8077\u5148\u306e\u4f1a\u793e\u304c\u7570\u52d5\u5c4a\u3092\u4f5c\u6210\u30fb\u63d0\u51fa\u3057\u307e\u3059\u3002\u524d\u8077\u304b\u3089\u7570\u52d5\u5c4a\u304c\u9001\u4ed8\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u624b\u7d9a\u304d\u3092\u3059\u308b\u3068\u3001\u5e02\u533a\u753a\u6751\u304b\u3089\u300c\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u6c7a\u5b9a\u901a\u77e5\u66f8\u300d\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002\u901a\u77e5\u66f8\u306b\u57fa\u3065\u304d\u4f4f\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u4f11\u696d\u4e2d\u30fb\u4f11\u8077\u4e2d\u306e\u5f93\u696d\u54e1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f11\u696d\u4e2d\u30fb\u4f11\u8077\u4e2d\u306e\u5f93\u696d\u54e1\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/76783\/\">\u80b2\u5150\u4f11\u696d<\/a>\u3092\u53d6\u5f97\u3057\u305f\u6708\u3084\u4f11\u8077\u3092\u958b\u59cb\u3057\u305f\u6708\u306a\u3069\u6708\u306b\u3088\u3063\u3066\u7279\u5225\u5fb4\u53ce\u304b\u666e\u901a\u5fb4\u53ce\u304b\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>1\u6708\u301c5\u6708\u306b\u4f11\u696d\u30fb\u4f11\u8077\u3057\u305f\u5834\u5408\u306f\u30015\u6708\u307e\u3067\u306e\u4f4f\u6c11\u7a0e\u3092\u4f11\u307f\u306b\u5165\u308b\u524d\u306e\u6700\u5f8c\u306e\u7d66\u4e0e\u304b\u3089\u4e00\u62ec\u3067\u7279\u5225\u5fb4\u53ce\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u672c\u4eba\u304b\u3089\u7279\u306b\u7533\u3057\u51fa\u304c\u306a\u304f\u3066\u3082\u3001\u4e00\u62ec\u3067\u7279\u5225\u5fb4\u53ce\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>6\u6708\u301c12\u6708\u306b\u4f11\u696d\u30fb\u4f11\u8077\u3057\u305f\u5834\u5408\u306f\u3001\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3067\u304d\u306a\u3044\u305f\u3081\u666e\u901a\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u3068\u306a\u308a\u307e\u3059\u3002\u300c\u4f4f\u6c11\u7a0e\u6c7a\u5b9a\u901a\u77e5\u66f8\u300d\u3068\u300c\u7d0d\u4ed8\u66f8\u300d\u304c\u5c4a\u304f\u305f\u3081\u3001\u672c\u4eba\u304c\u81ea\u3089\u7d0d\u4ed8\u3059\u308b\u3088\u3046\u8aac\u660e\u3057\u3066\u304a\u304f\u3068\u89aa\u5207\u3067\u3059\u3002\u672c\u4eba\u304c\u5e0c\u671b\u3057\u305f\u5834\u5408\u306f\u3001\u6700\u5f8c\u306e\u7d66\u4e0e\u304b\u3089\u4e00\u62ec\u3067\u7279\u5225\u5fb4\u53ce\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u304c\u4f11\u696d\u3084\u4f11\u8077\u3092\u53d6\u5f97\u3057\u305f\u6642\u671f\u306b\u5fdc\u3058\u3066\u3001\u9069\u5207\u306b\u5bfe\u51e6\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/life\/kojin_ju\/tokubetsu\/tetsuzuki\">\u7279\u5225\u5fb4\u53ce\u306b\u304b\u304b\u308b\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\uff5c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u63a8\u9032\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3<\/a><\/p>\n<h3>\u90fd\u9053\u5e9c\u770c\u5916\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1<\/h3>\n<p><span style=\"background-color: 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