{"id":92373,"date":"2025-07-07T14:46:43","date_gmt":"2025-07-07T05:46:43","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=92373"},"modified":"2025-12-24T14:59:23","modified_gmt":"2025-12-24T05:59:23","slug":"%e8%82%b2%e4%bc%91%e3%81%ae%e5%8f%96%e5%be%97%e5%b9%b3%e5%9d%87%e6%9c%9f%e9%96%93%e3%81%af%ef%bc%9f%e7%94%b7%e5%a5%b3%e5%88%a5%e3%81%ae%e5%b9%b3%e5%9d%87%e3%82%84%e8%aa%b2%e9%a1%8c%e3%80%81%e6%b3%95","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/92373\/","title":{"rendered":"\u80b2\u4f11\u306e\u53d6\u5f97\u5e73\u5747\u671f\u9593\u306f\uff1f\u7537\u5973\u5225\u306e\u5e73\u5747\u3084\u8ab2\u984c\u3001\u6cd5\u6539\u6b63\u306b\u3064\u3044\u3066\u89e3\u8aac"},"content":{"rendered":"<p>\u80b2\u5150\u4f11\u696d\u3001\u901a\u79f0\u300c\u80b2\u4f11\u300d\u306f\u3001\u5b50\u3069\u3082\u3092\u990a\u80b2\u3059\u308b\u52b4\u50cd\u8005\u306e\u6a29\u5229\u3068\u3057\u3066\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u4f11\u696d\u5236\u5ea6\u3067\u3059\u3002\u4f01\u696d\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56065\/\" data-internallinksmanager029f6b8e52c=\"376\" title=\"\u5c31\u696d\u898f\u5247\">\u5c31\u696d\u898f\u5247<\/a>\u306b\u95a2\u308f\u3089\u305a\u53d6\u5f97\u3067\u304d\u307e\u3059\u3002\u5c11\u5b50\u5316\u3084\u7537\u6027\u306e\u80b2\u5150\u53c2\u52a0\u4fc3\u9032\u304c\u793e\u4f1a\u8ab2\u984c\u3068\u306a\u308b\u4e2d\u3001\u80b2\u4f11\u306f\u4ed5\u4e8b\u3068\u80b2\u5150\u3092\u4e21\u7acb\u3057\u3001\u30ad\u30e3\u30ea\u30a2\u3092\u7bc9\u304f\u4e0a\u3067\u6b20\u304b\u305b\u306a\u3044\u5236\u5ea6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u80b2\u5150\u4f11\u696d\u306e\u5e73\u5747\u53d6\u5f97\u671f\u9593\u3001\u5236\u5ea6\u5185\u5bb9\u3001\u8077\u5834\u5fa9\u5e30\u3078\u306e\u6e96\u5099\u30012025\u5e74\u6700\u65b0\u6cd5\u6539\u6b63\u307e\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u80b2\u4f11\u306e\u5e73\u5747\u53d6\u5f97\u671f\u9593\u3068\u5e73\u5747\u53d6\u5f97\u7387<\/h2>\n<h3>\u80b2\u5150\u4f11\u696d\u306e\u539f\u5247\u7684\u306a\u671f\u9593<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u65e5\u672c\u306e\u80b2\u4f11\u53d6\u5f97\u7387\u306f\u3001\u7537\u5973\u9593\u3067\u5dee\u304c\u3042\u308b\u3082\u306e\u306e\u3001\u7537\u6027\u306e\u53d6\u5f97\u304c\u4f38\u3073\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u539a\u751f\u52b4\u50cd\u7701\u306e\u300c\u4ee4\u548c5\u5e74\u5ea6\u96c7\u7528\u5747\u7b49\u57fa\u672c\u8abf\u67fb\u300d\u306b\u3088\u308b\u3068\u30012023\u5e74\u5ea6\u306e\u7537\u6027\u306e\u80b2\u4f11\u53d6\u5f97\u7387\u306f30.1\uff05\u306b\u9054\u3057\u307e\u3057\u305f\u30022021\u5e74\u5ea6\u306e17.1\uff05\u304b\u3089\u5927\u5e45\u306b\u5897\u52a0\u3057\u3066\u304a\u308a\u3001\u7537\u6027\u306e\u80b2\u5150\u53c2\u52a0\u304c\u9032\u3093\u3067\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u5973\u6027\u306e\u80b2\u4f11\u53d6\u5f97\u7387\u306f84.1\uff05\u3068\u9ad8\u6c34\u6e96\u3092\u7dad\u6301\u3057\u3066\u3044\u307e\u3059\u3002\u653f\u5e9c\u306f\u3001\u7537\u6027\u306e\u80b2\u4f11\u53d6\u5f97\u7387\u30922025\u5e74\u307e\u3067\u306b50\uff05\u30012030\u5e74\u307e\u3067\u306b85\uff05\u306b\u5f15\u304d\u4e0a\u3052\u308b\u76ee\u6a19\u3092\u63b2\u3052\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u80b2\u4f11\u306e<strong>\u5e73\u5747\u53d6\u5f97\u671f\u9593<\/strong>\u3092\u898b\u308b\u3068\u3001\u7537\u5973\u3067\u5927\u304d\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u539a\u751f\u52b4\u50cd\u7701\u30a4\u30af\u30e1\u30f3\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8abf\u67fb\uff082023\u5e74\uff09\u3067\u306f\u3001\u7537\u6027\u306e\u80b2\u4f11\u5e73\u5747\u53d6\u5f97\u65e5\u6570\u306f\u300c46.5\u65e5\u300d\uff08\u7d041\u30f6\u6708\u534a\uff09\u3067\u3057\u305f\u3002<\/p>\n<p><strong>\u7537\u5973\u5225\u80b2\u5150\u4f11\u696d\u53d6\u5f97\u72b6\u6cc1<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>2021\u5e74\u5ea6<\/th>\n<th>2023\u5e74\u5ea6<\/th>\n<th>\u653f\u5e9c\u76ee\u6a19\uff082025\u5e74\uff09<\/th>\n<th>\u653f\u5e9c\u76ee\u6a19\uff082030\u5e74\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u7537\u6027\u80b2\u4f11\u53d6\u5f97\u7387<\/td>\n<td>17.1%<\/td>\n<td>30.1%<\/td>\n<td>50%<\/td>\n<td>85%<\/td>\n<\/tr>\n<tr>\n<td>\u5973\u6027\u80b2\u4f11\u53d6\u5f97\u7387<\/td>\n<td>80.2%<\/td>\n<td>84.1%<\/td>\n<td>&#8211;<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/toukei\/list\/dl\/71-r05\/07.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c5\u5e74\u5ea6\u96c7\u7528\u5747\u7b49\u57fa\u672c\u8abf\u67fb\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<p>\u7537\u6027\u306e\u80b2\u4f11\u53d6\u5f97\u7387\u306f\u4e0a\u304c\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u5e73\u5747\u53d6\u5f97\u671f\u9593\u304c\u77ed\u3044\u306e\u306f\u8ab2\u984c\u3067\u3059\u3002\u300c\u8077\u5834\u306b\u8ff7\u60d1\u3092\u304b\u3051\u305f\u304f\u306a\u3044\u300d\u300c\u53ce\u5165\u304c\u6e1b\u308b\u306e\u304c\u4e0d\u5b89\u300d\u300c\u4e0a\u53f8\u306e\u7406\u89e3\u304c\u5f97\u3089\u308c\u306a\u3044\u300d\u3068\u3044\u3063\u305f\u5fc3\u7406\u7684\u30fb\u6587\u5316\u7684\u306a\u8981\u56e0\u304c\u5f71\u97ff\u3057\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u5358\u306b\u53d6\u5f97\u7387\u3092\u4e0a\u3052\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u9577\u671f\u53d6\u5f97\u3092\u4fc3\u3059\u305f\u3081\u306e\u8077\u5834\u6587\u5316\u306e\u91b8\u6210\u3084\u696d\u52d9\u4f53\u5236\u306e\u898b\u76f4\u3057\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u80b2\u5150\u4f11\u696d\u671f\u9593\u306e\u5ef6\u9577\u3068\u95a2\u9023\u5236\u5ea6<\/h2>\n<p><span 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\/>\n\u5b50\u3069\u3082\u304c1\u6b73\u306b\u306a\u308b\u6642\u70b9\u3067\u4fdd\u80b2\u5712\u306b\u5165\u6240\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u5e02\u533a\u753a\u6751\u767a\u884c\u306e\u5165\u6240\u4e0d\u627f\u8afe\u901a\u77e5\u66f8\u306a\u3069\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<ul>\n<li>2025\u5e744\u6708\u4ee5\u964d\u306f\u3001\u80b2\u5150\u4f11\u696d\u7d66\u4ed8\u91d1\u306e\u5ef6\u9577\u5be9\u67fb\u304c\u53b3\u683c\u5316\u3055\u308c\u307e\u3059\u3002\u5165\u6240\u610f\u601d\u304c\u306a\u3044\u80b2\u4f11\u5ef6\u9577\u3092\u9632\u3050\u305f\u3081\u3001\u7533\u8acb\u306b\u306f\u8907\u6570\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u306e\u8a8d\u5b9a\u8981\u4ef6\u3082\u53b3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\u914d\u5076\u8005\u306e\u6b7b\u4ea1\u30fb\u8ca0\u50b7\u30fb\u75be\u75c5\u30fb\u96e2\u5a5a\u306a\u3069\u306b\u3088\u308a\u3001\u5b50\u3069\u3082\u306e\u990a\u80b2\u304c\u56f0\u96e3\u306a\u5834\u5408\u3002<\/li>\n<li>\u80b2\u5150\u4f11\u696d\u4e2d\u306b\u6b21\u306e\u5b50\u3069\u3082\u3092\u598a\u5a20\u30fb\u51fa\u7523\u3057\u305f\u5834\u5408\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u30d1\u30d1\u30fb\u30de\u30de\u80b2\u4f11\u30d7\u30e9\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u30d1\u30d1\u30fb\u30de\u30de\u80b2\u4f11\u30d7\u30e9\u30b9\u300d\u306f\u3001\u4e21\u89aa\u3068\u3082\u306b\u80b2\u4f11\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u306b\u3001\u671f\u9593\u3092\u5b50\u3069\u3082\u304c1\u6b732\u30f6\u6708\u306b\u306a\u308b\u307e\u3067\u5ef6\u9577\u3067\u304d\u308b\u7279\u4f8b\u3067\u3059\u3002<\/b><\/span>\u305d\u308c\u305e\u308c\u304c\u6700\u59271\u5e74\u9593\u53d6\u5f97\u3067\u304d\u3001\u592b\u5a66\u3067\u5354\u529b\u3057\u3066\u80b2\u5150\u3092\u884c\u3046\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u7523\u5f8c\u30d1\u30d1\u80b2\u4f11\uff08\u51fa\u751f\u6642\u80b2\u5150\u4f11\u696d\uff09<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u80b2\u4f11\u306e\u53d6\u5f97\u3084\u5186\u6ed1\u306a\u8077\u5834\u5fa9\u5e30\u306b\u306f\u3001\u69d8\u3005\u306a\u8ab2\u984c\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u80b2\u4f11\u53d6\u5f97\u3092\u305f\u3081\u3089\u3046\u8981\u56e0<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u80b2\u4f11\u53d6\u5f97\u3092\u305f\u3081\u3089\u3046\u4e3b\u306a\u8981\u56e0\u306f\u3001\u300c\u5468\u56f2\u306b\u8ff7\u60d1\u3092\u304b\u3051\u3089\u308c\u306a\u3044\u300d\u300c\u8077\u5834\u306b\u53d6\u5f97\u3057\u306b\u304f\u3044\u96f0\u56f2\u6c17\u304c\u3042\u308b\u300d\u300c\u4ed5\u4e8b\u306b\u5fa9\u5e30\u3067\u304d\u308b\u304b\u4e0d\u5b89\u300d\u300c\u53ce\u5165\u304c\u6e1b\u5c11\u3057\u3066\u3057\u307e\u3046\u300d\u3068\u3044\u3063\u305f\u70b9\u3067\u3059\u3002<\/b><\/span>\u7279\u306b\u3001\u7537\u6027\u306e\u80b2\u4f11\u671f\u9593\u304c\u77ed\u3044\u306e\u306f\u3001\u3053\u3046\u3057\u305f\u5fc3\u7406\u7684\u30fb\u6587\u5316\u7684\u306a\u969c\u58c1\u304c\u5927\u304d\u3044\u3067\u3059\u3002\u4f01\u696d\u306f\u3001\u5236\u5ea6\u306e\u5145\u5b9f\u3060\u3051\u3067\u306a\u304f\u3001<strong>\u5f93\u696d\u54e1\u304c\u5b89\u5fc3\u3057\u3066\u53d6\u5f97\u3067\u304d\u308b\u300c\u5fc3\u7406\u7684\u5b89\u5168\u6027\u300d\u3092\u78ba\u4fdd\u3059\u308b<\/strong>\u305f\u3081\u306e\u6587\u5316\u91b8\u6210\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u8077\u5834\u5fa9\u5e30\u306b\u5411\u3051\u305f\u6e96\u5099\u3068\u4f01\u696d\u306e\u5bfe\u5fdc<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5186\u6ed1\u306a\u8077\u5834\u5fa9\u5e30\u306b\u306f\u3001\u5f93\u696d\u54e1\u3068\u4f01\u696d\u53cc\u65b9\u306e\u6e96\u5099\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/b><\/span><\/p>\n<h4>\u5f93\u696d\u54e1\u306e\u6e96\u5099<\/h4>\n<p>\u5b50\u3069\u3082\u306e\u9810\u3051\u5148\u78ba\u4fdd\u3001\u5bb6\u4e8b\u30fb\u80b2\u5150\u5206\u62c5\u306e\u8a71\u3057\u5408\u3044\u3001\u751f\u6d3b\u74b0\u5883\u306e\u6574\u7406\u3001\u5fa9\u5e30\u5f8c\u5229\u7528\u3067\u304d\u308b\u5236\u5ea6\u306e\u78ba\u8a8d\u306a\u3069\u3002<\/p>\n<h4>\u4f01\u696d\u306e\u5bfe\u5fdc<\/h4>\n<p>\u5fa9\u5e301\uff5e2\u30f6\u6708\u524d\u306e\u9762\u8ac7\u3067\u5e0c\u671b\u30d2\u30a2\u30ea\u30f3\u30b0\u3001\u696d\u52d9\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3084\u5f15\u304d\u7d99\u304e\u5185\u5bb9\u306e\u8abf\u6574\u3001\u5fc5\u8981\u66f8\u985e\u306e\u63d0\u51fa\u3001\u67d4\u8edf\u306a\u50cd\u304d\u65b9\u5236\u5ea6\u306e\u6d3b\u7528\u4e8b\u4f8b\u5171\u6709\u3001\u5b50\u3069\u3082\u306e\u4f53\u8abf\u4e0d\u826f\u6642\u306e\u5bfe\u5fdc\u8003\u616e\u306a\u3069\u3002<\/p>\n<h3>\u8077\u5834\u5fa9\u5e30\u5f8c\u306e\u50cd\u304d\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u80b2\u4f11\u5fa9\u5e30\u5f8c\u306e\u9078\u629e\u80a2\u3068\u3057\u3066\u591a\u3044\u306e\u304c\u300c\u6642\u77ed\u52e4\u52d9\u300d\u3067\u3059\u3002<\/b><\/span><\/p>\n<h4>\u30e1\u30ea\u30c3\u30c8<\/h4>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5bb6\u4e8b\u30fb\u80b2\u5150\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u53d6\u308a\u3084\u3059\u3044<\/li>\n<li>\u4fdd\u80b2\u5712\u306e\u9001\u8fce\u306b\u9593\u306b\u5408\u3044\u3084\u3059\u3044<\/li>\n<li>\u6025\u306a\u901a\u9662\u306a\u3069\u306b\u5bfe\u5fdc\u3057\u3084\u3059\u3044<\/li>\n<li>\u6b8b\u696d\u304c\u514d\u9664\u3055\u308c\u308b\uff08\u5c0f\u5b66\u6821\u5c31\u5b66\u524d\u306e\u5b50\u3092\u990a\u80b2\u306e\u5834\u5408\uff09<\/li>\n<\/ul>\n<\/div>\n<h4>\u30c7\u30e1\u30ea\u30c3\u30c8<\/h4>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u52b4\u50cd\u6642\u9593\u306b\u5fdc\u3058\u3066\u53ce\u5165\u304c\u6e1b\u5c11<\/strong>\u3059\u308b\uff08\u57fa\u672c\u7d66\u30fb\u8cde\u4e0e\u306e\u6e1b\u984d\u3001\u624b\u5f53\u4e0d\u652f\u7d66\u306a\u3069\uff09<\/li>\n<li>\u591a\u304f\u306e\u5834\u5408\u3001<strong>\u6642\u77ed\u52e4\u52d9\u306b\u671f\u9650\u304c\u3042\u308b<\/strong>\uff08\u5b50\u3069\u3082\u304c3\u6b73\u307e\u3067\u306a\u3069\uff09<\/li>\n<li>\u696d\u52d9\u5185\u5bb9\u306b\u5236\u9650\u304c\u51fa\u305f\u308a\u3001\u6607\u9032\u30fb\u6607\u683c\u306b\u5f71\u97ff\u3057\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\uff08\u300c\u30de\u30df\u30fc\u30c8\u30e9\u30c3\u30af\u300d\uff09<\/li>\n<li>\u300c\u4f1a\u793e\u306b\u7533\u3057\u8a33\u306a\u3044\u300d\u3068\u611f\u3058\u308b\u5fc3\u7406\u7684\u8ca0\u62c5<\/li>\n<\/ul>\n<\/div>\n<p>\u30d5\u30eb\u30bf\u30a4\u30e0\u52e4\u52d9\u306f\u53ce\u5165\u9762\u3067\u6709\u5229\u3067\u3059\u304c\u3001\u4ed5\u4e8b\u3068\u5b50\u80b2\u3066\u306e\u4e21\u7acb\u304c\u5927\u5909\u3067\u3001\u6b8b\u696d\u3084\u51fa\u5f35\u3078\u306e\u5bfe\u5fdc\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u50cd\u304d\u65b9\u3092\u6c7a\u3081\u308b\u969b\u306f\u3001\u5fc5\u8981\u306a\u751f\u6d3b\u8cbb\u3001\u4fdd\u80b2\u5712\u306e\u5bfe\u5fdc\u6642\u9593\u3001\u5468\u56f2\u306e\u5354\u529b\u4f53\u5236\u3001\u793e\u5185\u74b0\u5883\u3001\u81ea\u8eab\u306e\u30ad\u30e3\u30ea\u30a2\u30d7\u30e9\u30f3\u3001\u7406\u60f3\u306e\u5b50\u80b2\u3066\u30b9\u30bf\u30a4\u30eb\u306a\u3069\u3092\u591a\u89d2\u7684\u306b\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>2025\u5e74\u80b2\u5150\u30fb\u4ecb\u8b77\u4f11\u696d\u6cd5\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>2024\u5e745\u6708\u306b\u53ef\u6c7a\u30fb\u6210\u7acb\u3057\u305f\u80b2\u5150\u30fb\u4ecb\u8b77\u4f11\u696d\u6cd5\u7b49\u306e\u6539\u6b63\u6cd5\u306f\u30012025\u5e744\u67081\u65e5\u306810\u67081\u65e5\u306b\u6bb5\u968e\u7684\u306b\u65bd\u884c\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><strong>2025\u5e744\u67081\u65e5\u65bd\u884c\u306e\u4e3b\u306a\u6539\u6b63\u70b9<\/strong><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5b50\u306e\u770b\u8b77\u4f11\u6687\u306e\u62e1\u5145<\/strong><br \/>\n\u5bfe\u8c61\u304c\u5c0f\u5b66\u68213\u5e74\u751f\u4fee\u4e86\u307e\u3067\u62e1\u5927\u3002\u5b66\u7d1a\u9589\u9396\u3084\u884c\u4e8b\u3082\u53d6\u5f97\u4e8b\u7531\u306b\u8ffd\u52a0\u3002\u52e4\u7d9a6\u30f6\u6708\u672a\u6e80\u3092\u52b4\u4f7f\u5354\u5b9a\u306b\u3088\u308b\u9664\u5916\u898f\u5b9a\u304b\u3089\u524a\u9664\u3002\u53d6\u5f97\u4e8b\u7531\u62e1\u5927\u306b\u4f75\u305b\u3066\u3001\u540d\u79f0\u3082\u5b50\u306e\u770b\u8b77\u7b49\u4f11\u6687\u306b\u5909\u66f4\u3002<\/li>\n<li><strong>\u6240\u5b9a\u5916\u52b4\u50cd\u306e\u5236\u9650\uff08\u6b8b\u696d\u514d\u9664\uff09<\/strong><br \/>\n\u5bfe\u8c61\u304c\u5c0f\u5b66\u6821\u5c31\u5b66\u524d\u306e\u5b50\u3092\u990a\u80b2\u3059\u308b\u52b4\u50cd\u8005\u307e\u3067\u62e1\u5927\u3002<\/li>\n<li><strong>\u77ed\u6642\u9593\u52e4\u52d9\u5236\u5ea6\u306e\u4ee3\u66ff\u63aa\u7f6e\u306b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/41995\/\" data-internallinksmanager029f6b8e52c=\"507\" title=\"\u30c6\u30ec\u30ef\u30fc\u30af\">\u30c6\u30ec\u30ef\u30fc\u30af<\/a>\u8ffd\u52a0<\/strong><br \/>\n\u4f01\u696d\u306e\u52aa\u529b\u7fa9\u52d9\u306b\u3002<\/li>\n<li><strong>\u80b2\u4f11\u53d6\u5f97\u72b6\u6cc1\u306e\u516c\u8868\u7fa9\u52d9\u306e\u62e1\u5927<\/strong><br \/>\n\u5f93\u696d\u54e1300\u4eba\u8d85\u306e\u4f01\u696d\u304c\u5bfe\u8c61\u306b\u3002<\/li>\n<li><strong>\u4ecb\u8b77\u4f11\u6687\u306e\u53d6\u5f97\u8981\u4ef6\u7de9\u548c<\/strong><br \/>\n\u52e4\u7d9a6\u30f6\u6708\u672a\u6e80\u3092\u52b4\u4f7f\u5354\u5b9a\u306b\u3088\u308b\u9664\u5916\u898f\u5b9a\u304b\u3089\u524a\u9664\u3002<\/li>\n<\/ul>\n<\/div>\n<p><strong>2025\u5e7410\u67081\u65e5\u65bd\u884c\u306e\u4e3b\u306a\u6539\u6b63\u70b9<\/strong><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u80b2\u5150\u671f\uff083\u6b73\u4ee5\u964d\uff09\u306e\u67d4\u8edf\u306a\u50cd\u304d\u65b9\u652f\u63f4\u7b56\u306e\u7fa9\u52d9\u5316<\/strong><br 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