{"id":95025,"date":"2025-07-25T16:13:42","date_gmt":"2025-07-25T07:13:42","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=95025"},"modified":"2025-11-19T06:04:37","modified_gmt":"2025-11-18T21:04:37","slug":"%e4%bc%91%e6%97%a5%e5%87%ba%e5%8b%a4%e3%81%a8%e4%bb%a3%e4%bc%91%e3%81%ae%e7%9b%b8%e6%ae%ba%e3%81%af%e9%81%95%e6%b3%95%ef%bc%9f%e5%89%b2%e5%a2%97%e8%b3%83%e9%87%91%e3%81%ae%e4%bb%95%e7%b5%84%e3%81%bf","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/95025\/","title":{"rendered":"\u4f11\u65e5\u51fa\u52e4\u3068\u4ee3\u4f11\u306e\u76f8\u6bba\u306f\u9055\u6cd5\uff1f\u5272\u5897\u8cc3\u91d1\u306e\u4ed5\u7d44\u307f\u3068\u640d\u3057\u306a\u3044\u305f\u3081\u306e\u5bfe\u51e6\u6cd5\u3092\u89e3\u8aac"},"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\/src\/images\/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\/49346\/?provider=pa_basic&provider_info=cv.95025.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>\u300c\u4f11\u65e5\u306b\u50cd\u3044\u305f\u5206\u3001\u5f8c\u3067\u4ee3\u4f11\u3092\u53d6\u3063\u305f\u304b\u3089\u7d66\u6599\u306f\u30d7\u30e9\u30b9\u30de\u30a4\u30ca\u30b9\u30bc\u30ed\u300d\u3002\u3082\u3057\u3001\u3042\u306a\u305f\u306e\u4f1a\u793e\u3067\u3053\u306e\u3088\u3046\u306a\u76f8\u6bba\u306e\u8003\u3048\u65b9\u304c\u307e\u304b\u308a\u901a\u3063\u3066\u3044\u308b\u3068\u3057\u305f\u3089\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/49964\/\" data-internallinksmanager029f6b8e52c=\"516\" title=\"\u4f11\u65e5\u51fa\u52e4\">\u4f11\u65e5\u51fa\u52e4<\/a>\u306e\u5bfe\u4fa1\u3067\u3042\u308b\u5272\u5897\u8cc3\u91d1\u306f\u3001\u4ee3\u4f11\u3092\u53d6\u5f97\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u6d88\u6ec5\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u306e\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u304d\u3001\u4f11\u65e5\u51fa\u52e4\u3068\u4ee3\u4f11\u306e\u6b63\u3057\u3044\u95a2\u4fc2\u6027\u3001\u305d\u3057\u3066\u7d66\u4e0e\u304c\u6b63\u3057\u304f\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u4f11\u65e5\u51fa\u52e4\u306e\u5272\u5897\u8cc3\u91d1\u306f\u4ee3\u4f11\u3068\u76f8\u6bba\u3067\u304d\u306a\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001\u4f11\u65e5\u51fa\u52e4\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u5272\u5897\u8cc3\u91d1\u3092\u3001\u5f8c\u304b\u3089\u53d6\u5f97\u3059\u308b\u4ee3\u4f11\u306b\u3088\u3063\u3066\u76f8\u6bba\u3057\u3001\u652f\u6255\u308f\u306a\u3044\u3053\u3068\u306f\u52b4\u50cd\u57fa\u6e96\u6cd5\u9055\u53cd\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/b><\/span>\u52b4\u50cd\u3068\u4f11\u6687\u306f\u6027\u8cea\u304c\u7570\u306a\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5358\u7d14\u306b\u76f8\u6bba\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3>\u52b4\u50cd\u57fa\u6e96\u6cd5\u306e\u8003\u3048\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c37\u6761\u3067\u306f\u3001\u6642\u9593\u5916\u52b4\u50cd\u3001\u6df1\u591c\u52b4\u50cd\u3001\u305d\u3057\u3066\u4f11\u65e5\u52b4\u50cd\u306b\u5bfe\u3057\u3066\u3001\u4f1a\u793e\u304c\u5272\u5897\u8cc3\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f11\u65e5\u52b4\u50cd\u3068\u3044\u3046\u4e8b\u5b9f\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u3001\u4f1a\u793e\u306b\u306f\u5272\u5897\u8cc3\u91d1\u306e\u652f\u6255\u3044\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002\u5f8c\u65e5\u3001\u52b4\u50cd\u8005\u304c\u4ee3\u4f11\u3092\u53d6\u5f97\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u308c\u306f\u3042\u304f\u307e\u3067\u6069\u6075\u7684\u306a\u63aa\u7f6e\u3067\u3042\u308a\u3001\u65e2\u306b\u884c\u3063\u305f\u4f11\u65e5\u52b4\u50cd\u306e\u4e8b\u5b9f\u304c\u6d88\u3048\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5272\u5897\u8cc3\u91d1\u306e\u652f\u6255\u3044\u7fa9\u52d9\u306f\u306a\u304f\u306a\u3089\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/322AC0000000049\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u57fa\u6e96\u6cd5 | e-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3>\u76f8\u6bba\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u52b4\u50cd\u8005\u304c\u640d\u3092\u3059\u308b\u7406\u7531<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3082\u3057\u76f8\u6bba\u304c\u8a8d\u3081\u3089\u308c\u3066\u3057\u307e\u3046\u3068\u3001\u52b4\u50cd\u8005\u306f\u3069\u3046\u306a\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u6cd5\u5b9a\u4f11\u65e5\u306b8\u6642\u9593\u50cd\u3044\u3066\u3001\u5f8c\u65e5\u306b\u4ee3\u4f11\u3068\u3057\u30668\u6642\u9593\u4f11\u3093\u3060\u3068\u3057\u307e\u3059\u3002\u76f8\u6bba\u3055\u308c\u308b\u3068\u3001\u7d66\u6599\u306f\u666e\u6bb5\u901a\u308a\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u6cd5\u5b9a\u4f11\u65e5\u306e\u52b4\u50cd\u306b\u306f35%\u4ee5\u4e0a\u306e\u5272\u5897\u8cc3\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u52b4\u50cd\u8005\u306f\u672c\u6765\u3082\u3089\u3048\u308b\u306f\u305a\u3060\u3063\u305f\u5272\u5897\u8cc3\u91d1\u5206\u306e\u7d66\u6599\u3092\u300c\u640d\u300d\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002\u3053\u308c\u304c\u6cd5\u5f8b\u3067\u76f8\u6bba\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5927\u304d\u306a\u7406\u7531\u3067\u3059\u3002<\/p>\n<h2>\u9593\u9055\u3044\u3084\u3059\u3044\uff01\u4ee3\u4f11\u3068\u632f\u66ff\u4f11\u65e5\u306e\u9055\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee3\u4f11\u3068\u6df7\u540c\u3055\u308c\u3084\u3059\u3044\u5236\u5ea6\u306b\u632f\u66ff\u4f11\u65e5\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u632f\u66ff\u4f11\u65e5\u306e\u5834\u5408\u306f\u3001\u4ee3\u4f11\u3068\u9055\u3063\u3066\u5272\u5897\u8cc3\u91d1\u304c\u767a\u751f\u3057\u306a\u3044\u305f\u3081\u3001\u3053\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u632f\u66ff\u4f11\u65e5\u3068\u306f<\/strong><br \/>\n\u4e8b\u524d\u306b\u4f11\u65e5\u3068\u52b4\u50cd\u65e5\u3092\u5165\u308c\u66ff\u3048\u308b\u5236\u5ea6\u3067\u3059\u3002 \u4f8b\u3048\u3070\u3001\u3082\u3068\u3082\u3068\u4f11\u65e5\u3060\u3063\u305f\u65e5\u66dc\u65e5\u3092\u51fa\u52e4\u65e5\u306b\u3057\u3001\u4ee3\u308f\u308a\u306b\u6b21\u306e\u706b\u66dc\u65e5\u3092\u4f11\u65e5\u306b\u3059\u308b\u3068\u4e8b\u524d\u306b\u6c7a\u3081\u305f\u5834\u5408\u3001\u65e5\u66dc\u65e5\u306f\u300c\u52b4\u50cd\u65e5\u300d\u306b\u3001\u706b\u66dc\u65e5\u306f\u300c\u4f11\u65e5\u300d\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u65e5\u66dc\u65e5\u306e\u51fa\u52e4\u306f\u4f11\u65e5\u52b4\u50cd\u3068\u306f\u306a\u3089\u305a\u3001\u5272\u5897\u8cc3\u91d1\u306e\u652f\u6255\u3044\u7fa9\u52d9\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u4ee3\u4f11\u3068\u306f<\/strong><br \/>\n\u4f11\u65e5\u52b4\u50cd\u304c\u884c\u308f\u308c\u305f\u5f8c\u306b\u3001\u305d\u306e\u4ee3\u511f\u3068\u3057\u3066\u5225\u306e\u52b4\u50cd\u65e5\u3092\u4f11\u307f\u3068\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u4f11\u65e5\u52b4\u50cd\u306e\u4e8b\u5b9f\u306f\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u3001\u5272\u5897\u8cc3\u91d1\u306e\u652f\u6255\u3044\u7fa9\u52d9\u306f\u6b8b\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u4ee3\u4f11<\/th>\n<th>\u632f\u66ff\u4f11\u65e5<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><strong>\u30bf\u30a4\u30df\u30f3\u30b0<\/strong><\/td>\n<td style=\"text-align: left;\">\u4f11\u65e5\u52b4\u50cd\u304c\u884c\u308f\u308c\u305f\u5f8c\u306b\u4f11\u307f\u3092\u53d6\u5f97<\/td>\n<td style=\"text-align: left;\">\u4e8b\u524d\u306b\u4f11\u65e5\u3068\u52b4\u50cd\u65e5\u3092\u5165\u308c\u66ff\u3048\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u4f11\u65e5\u52b4\u50cd\u306e\u6271\u3044<\/strong><\/td>\n<td style=\"text-align: left;\">\u4f11\u65e5\u52b4\u50cd\u306b\u306a\u308b<\/td>\n<td style=\"text-align: left;\">\u901a\u5e38\u306e\u52b4\u50cd\u65e5\u306b\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u5272\u5897\u8cc3\u91d1<\/strong><\/td>\n<td style=\"text-align: left;\">\u5fc5\u8981\uff08\u4f11\u65e5\u52b4\u50cd\u306e\u4e8b\u5b9f\u304c\u3042\u308b\u305f\u3081\uff09<\/td>\n<td style=\"text-align: left;\">\u539f\u5247\u4e0d\u8981\uff08\u4f11\u65e5\u52b4\u50cd\u306b\u306a\u3089\u306a\u3044\u305f\u3081\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u4e8b\u524d\u306e\u624b\u7d9a\u304d<\/strong><\/td>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56065\/\" data-internallinksmanager029f6b8e52c=\"376\" title=\"\u5c31\u696d\u898f\u5247\">\u5c31\u696d\u898f\u5247<\/a>\u7b49\u3067\u306e\u5b9a\u3081\u306f\u5fc5\u8981\u3060\u304c\u3001\u4e8b\u524d\u306e\u632f\u66ff\u6307\u5b9a\u306f\u4e0d\u8981<\/td>\n<td style=\"text-align: left;\">\u4f11\u65e5\u3092\u632f\u308a\u66ff\u3048\u308b\u3053\u3068\u3092\u4e8b\u524d\u306b\u52b4\u50cd\u8005\u306b\u901a\u77e5\u3057\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u305f\u3060\u3057\u3001\u632f\u66ff\u4f11\u65e5\u3092\u9031\u3092\u307e\u305f\u3044\u3067\u8a2d\u5b9a\u3057\u305f\u7d50\u679c\u3001\u305d\u306e\u9031\u306e\u52b4\u50cd\u6642\u9593\u304c40\u6642\u9593\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u3001\u8d85\u3048\u305f\u5206\u306b\u5bfe\u3057\u306625%\u4ee5\u4e0a\u306e\u6642\u9593\u5916\u5272\u5897\u8cc3\u91d1\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/59032\/\" data-lkc-id=\"606\" 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\">\u632f\u66ff\u4f11\u65e5\u3068\u306f\uff1f\u52b4\u50cd\u57fa\u6e96\u6cd5\u4e0a\u306e\u4ee3\u4f11\u3068\u306e\u9055\u3044\u3082\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">\u632f\u66ff\u4f11\u65e5\u3068\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u4f11\u65e5\u3068\u6c7a\u3081\u3089\u308c\u3066\u3044\u305f\u65e5\u306b\u50cd\u304d\u3001\u4ee3\u308f\u308a\u306b\u4ed6\u306e\u52b4\u50cd\u65e5\u3092\u4f11\u65e5\u3068\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u52b4\u50cd\u65e5\u3068\u4f11\u65e5\u3092\u632f\u308a\u66ff\u3048\u308b\u5236\u5ea6\u3067\u3042\u308b\u305f\u3081\u3001\u4f11\u65e5\u306b\u50cd\u3044\u3066\u3082\u4f11\u65e5\u52b4\u50cd\u306b\u8a72\u5f53\u305b\u305a\u306b\u5272\u5897\u8cc3\u91d1\u3082\u652f\u6255\u308f\u308c\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u4ee3\u4f11\u306e\u5834\u5408\u306f\u4f11\u65e5\u52b4\u50cd\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u5272\u5897\u8cc3\u91d1\u304c\u652f\u7d66\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u632f\u66ff\u4f11\u65e5\u306e\u6982\u8981\u3068\u4ee3\u4f11\u3068\u306e\u9055\u3044\u3092\u7d39\u4ecb\u3057\u307e\u3057\u3087\u3046\u3002\u632f\u66ff\u4f11\u65e5\u3068\u306f\uff1f\u632f\u66ff\u4f11\u65e5\u3068\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u4f11\u65e5\u306b\u50cd\u304d\u3001\u4ee3\u308f\u308a\u306b\u4ed6\u306e\u52b4\u50cd\u65e5\u306e\u52b4\u50cd\u3092\u514d\u9664\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u632f\u66ff\u4f11\u6687\u3068\u547c\u3070\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u3082\u305d\u3082\u3001\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u3044\u308b\u4f7f\u7528\u8005\u306f...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u4f11\u65e5\u51fa\u52e4\u3068\u4ee3\u4f11\u306e\u6b63\u3057\u3044\u7d66\u4e0e\u8a08\u7b97<\/h2>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u4f11\u65e5\u51fa\u52e4\u3092\u3057\u3066\u4ee3\u4f11\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u7d66\u4e0e\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u3053\u3067\u306f\u3001\u6cd5\u5b9a\u4f11\u65e5\u3068\u6240\u5b9a\u4f11\u65e5\u306e\u30b1\u30fc\u30b9\u306b\u5206\u3051\u3066\u3001\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30b1\u30fc\u30b91. \u6cd5\u5b9a\u4f11\u65e5\u306b\u51fa\u52e4\u3057\u3001\u4ee3\u4f11\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u5b9a\u4f11\u65e5\u306b\u52b4\u50cd\u3057\u305f\u5834\u5408\u3001\u4f1a\u793e\u306f35%\u4ee5\u4e0a\u306e\u5272\u5897\u8cc3\u91d1\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u305f\u3068\u3048\u5f8c\u3067\u4ee3\u4f11\u3092\u53d6\u5f97\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u3053\u306e\u5272\u5897\u5206\u306e\u652f\u6255\u3044\u7fa9\u52d9\u306f\u6b8b\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f11\u65e5\u51fa\u52e4\u65e5\u306f\u3001\u901a\u5e38\u306e\u8cc3\u91d1\uff08100%\uff09\u306b\u52a0\u3048\u3001\u5272\u5897\u8cc3\u91d1\uff0835%\uff09\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002\u4ee3\u4f11\u3092\u53d6\u5f97\u3057\u305f\u65e5\u306f\u3001\u305d\u306e\u65e5\u5206\u306e\u52b4\u50cd\u7fa9\u52d9\u304c\u6d88\u6ec5\u3059\u308b\u305f\u3081\u7d66\u4e0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u3042\u304f\u307e\u3067\u4ee3\u4f11\u306e\u65e5\u306b\u50cd\u304b\u306a\u3044\u5206\u306e\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u306a\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7d50\u679c\u3068\u3057\u3066\u3001\u5272\u5897\u8cc3\u91d1\uff0835%\u5206\uff09\u304c\u624b\u5143\u306b\u6b8b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30b1\u30fc\u30b92. \u6240\u5b9a\u4f11\u65e5\uff08\u6cd5\u5b9a\u5916\u4f11\u65e5\uff09\u306b\u51fa\u52e4\u3057\u3001\u4ee3\u4f11\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u5b9a\u4f11\u65e5\u3068\u306f\u7570\u306a\u308a\u3001\u6240\u5b9a\u4f11\u65e5\u306e\u52b4\u50cd\u306f\u6cd5\u5f8b\u4e0a\u300c\u4f11\u65e5\u52b4\u50cd\u300d\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u6cd5\u5b9a\u4f11\u65e5\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b35%\u306e\u5272\u5897\u8cc3\u91d1\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u591a\u304f\u306e\u4f01\u696d\u3067\u306f36\u5354\u5b9a\u306b\u57fa\u3065\u3044\u3066\u3001\u6240\u5b9a\u4f11\u65e5\u306e\u52b4\u50cd\u3092\u300c\u6642\u9593\u5916\u52b4\u50cd\uff08\u6b8b\u696d\uff09\u300d\u3068\u3057\u306625%\u4ee5\u4e0a\u306e\u5272\u5897\u8cc3\u91d1\u3092\u9069\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u5b9f\u969b\u306e\u6271\u3044\u306f\u4f1a\u793e\u306e\u5c31\u696d\u898f\u5247\u308436\u5354\u5b9a\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u3067\u3082\u4ee3\u4f11\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u3001\u4ee3\u4f11\u306e\u65e5\u306e\u7d66\u4e0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u304c\u3001\u6642\u9593\u5916\u52b4\u50cd\u5206\u306e\u5272\u5897\u8cc3\u91d1\uff0825%\uff09\u306f\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/p>\n<h2>\u4f11\u65e5\u51fa\u52e4\u3067\u640d\u3057\u306a\u3044\u305f\u3081\u306b\u78ba\u8a8d\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u81ea\u8eab\u306e\u6a29\u5229\u3092\u5b88\u308b\u305f\u3081\u306b\u78ba\u8a8d\u3059\u3079\u304d\u3053\u3068\u3084\u3001\u7591\u554f\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>1. \u4f1a\u793e\u306e\u30eb\u30fc\u30eb\uff08\u5c31\u696d\u898f\u5247\u30fb36\u5354\u5b9a\uff09\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u307e\u305a\u306f\u3001\u3054\u81ea\u8eab\u306e\u4f1a\u793e\u306e\u30eb\u30fc\u30eb\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u4f11\u65e5\u51fa\u52e4\u3084\u4ee3\u4f11\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u3001\u901a\u5e38\u5c31\u696d\u898f\u5247\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6cd5\u5b9a\u4f11\u65e5\u306b\u52b4\u50cd\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u4f1a\u793e\u3068\u52b4\u50cd\u8005\u306e\u9593\u3067\u300c36\u5354\u5b9a\uff08\u6642\u9593\u5916\u52b4\u50cd\u30fb\u4f11\u65e5\u52b4\u50cd\u306b\u95a2\u3059\u308b\u5354\u5b9a\u5c4a\uff09\u300d\u3092\u7de0\u7d50\u3057\u3001\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u306b\u5c4a\u3051\u51fa\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u300236\u5354\u5b9a\u304c\u306a\u3051\u308c\u3070\u3001\u305d\u3082\u305d\u3082\u6cd5\u5b9a\u4f11\u65e5\u306b\u52b4\u50cd\u3055\u305b\u308b\u3053\u3068\u81ea\u4f53\u304c\u9055\u6cd5\u3067\u3059\u3002<\/p>\n<h3>2. \u7d66\u4e0e\u660e\u7d30\u3067\u624b\u5f53\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f11\u65e5\u51fa\u52e4\u3092\u3057\u305f\u6708\u306e\u7d66\u4e0e\u660e\u7d30\u306f\u3001\u5fc5\u305a\u8a73\u7d30\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u5177\u4f53\u7684\u306b\u306f\u3001\u4f11\u65e5\u624b\u5f53\u3084\u6642\u9593\u5916\u624b\u5f53\u306e\u5272\u5897\u7387\u304c\u6b63\u3057\u304f\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u4ee3\u4f11\u306e\u65e5\u306e\u7d66\u4e0e\u304c\u9069\u5207\u306b\u51e6\u7406\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002 \u7591\u554f\u70b9\u304c\u3042\u308c\u3070\u65e9\u3081\u306b\u4f1a\u793e\u306b\u554f\u3044\u5408\u308f\u305b\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3. 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