{"id":95103,"date":"2025-07-25T16:29:29","date_gmt":"2025-07-25T07:29:29","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=95103"},"modified":"2026-03-31T16:15:25","modified_gmt":"2026-03-31T07:15:25","slug":"36%e5%8d%94%e5%ae%9a%e3%81%ae%e5%af%be%e8%b1%a1%e8%80%85%e3%81%af%ef%bc%9f%e7%ae%a1%e7%90%86%e8%81%b7%e3%83%bb%e3%83%91%e3%83%bc%e3%83%88%e3%83%bb%e6%b4%be%e9%81%a3%e7%a4%be%e5%93%a1%e3%81%ae%e5%8f%96","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/95103\/","title":{"rendered":"36\u5354\u5b9a\u306e\u5bfe\u8c61\u8005\u306f\uff1f\u7ba1\u7406\u8077\u30fb\u30d1\u30fc\u30c8\u30fb\u6d3e\u9063\u793e\u54e1\u306e\u53d6\u308a\u6271\u3044\u3084\u9069\u7528\u9664\u5916\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u5f93\u696d\u54e1\u306b\u6b8b\u696d\u3092\u547d\u3058\u308b\u305f\u3081\u306b\u306f\u300136\u5354\u5b9a\u306e\u7de0\u7d50\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3059\u304c\u3001\u300c\u3069\u306e\u5f93\u696d\u54e1\u304c36\u5354\u5b9a\u306e\u5bfe\u8c61\u8005\u306b\u306a\u308b\u306e\u304b\u300d\u3092\u6b63\u78ba\u306b\u7b54\u3048\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u7ba1\u7406\u8077\u306e\u6271\u3044\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u3001\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u5bfe\u8c61\u306a\u306e\u304b\u3001\u6d3e\u9063\u793e\u54e1\u306f\u3069\u3046\u8003\u3048\u308c\u3070\u3088\u3044\u306e\u304b\u306a\u3069\u3001\u5bfe\u8c61\u8005\u306e\u7bc4\u56f2\u3092\u8aa4\u89e3\u3057\u3066\u3044\u308b\u3068\u3001\u610f\u56f3\u305b\u305a\u6cd5\u4ee4\u9055\u53cd\u3092\u72af\u3057\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u300136\u5354\u5b9a\u306e\u5bfe\u8c61\u8005\u306b\u3064\u3044\u3066\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div 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href=\"https:\/\/laws.e-gov.go.jp\/law\/322AC0000000049\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u57fa\u6e96\u6cd5\uff5ce-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h2>36\u5354\u5b9a\u306f\u539f\u5247\u3059\u3079\u3066\u306e\u52b4\u50cd\u8005\u304c\u539f\u5247<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>36\u5354\u5b9a\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u4e8b\u696d\u5834\u3067\u50cd\u304f\u3059\u3079\u3066\u306e\u52b4\u50cd\u8005\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u3053\u3067\u3044\u3046\u300c\u52b4\u50cd\u8005\u300d\u3068\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c9\u6761\u3067\u300c\u4e8b\u696d\u53c8\u306f\u4e8b\u52d9\u6240\u306b\u4f7f\u7528\u3055\u308c\u308b\u8005\u3067\u3001\u8cc3\u91d1\u3092\u652f\u6255\u308f\u308c\u308b\u8005\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\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\uff5ce-Gov 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style=\"background-color: 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center;\">\u25cb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>36\u5354\u5b9a\u306e\u5bfe\u8c61\u8005\u304b\u3069\u3046\u304b\u5224\u65ad\u306b\u8ff7\u3046\u30b1\u30fc\u30b9<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u7279\u306b\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u6398\u308a\u4e0b\u3052\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u7279\u306b\u7ba1\u7406\u8077\u306e\u6271\u3044\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u60a9\u3080\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/b><\/span><\/p>\n<h3>\u7ba1\u7406\u8077\uff08\u7ba1\u7406\u76e3\u7763\u8005\uff09<\/h3>\n<p><span style=\"background-color: 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class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u7d4c\u55b6\u8005\u3068\u4e00\u4f53\u7684\u306a\u7acb\u5834<\/strong><br \/>\n\u7d4c\u55b6\u4f1a\u8b70\u3078\u306e\u53c2\u52a0\u306a\u3069\u3001\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u8077\u52d9\u5185\u5bb9\u3001\u8cac\u4efb\u3001\u6a29\u9650\u3092\u6301\u3063\u3066\u3044\u308b\u3002<\/li>\n<li><strong>\u52e4\u52d9\u614b\u69d8\u306e\u88c1\u91cf<\/strong><br \/>\n\u51fa\u9000\u52e4\u6642\u9593\u3084\u52e4\u52d9\u6642\u9593\u306b\u3064\u3044\u3066\u3001\u53b3\u683c\u306a\u7ba1\u7406\u3092\u53d7\u3051\u305a\u3001\u81ea\u3089\u306e\u88c1\u91cf\u3067\u6c7a\u5b9a\u3067\u304d\u308b\u3002<\/li>\n<li><strong>\u5730\u4f4d\u306b\u3075\u3055\u308f\u3057\u3044\u5f85\u9047<\/strong><br \/>\n\u57fa\u672c\u7d66\u3084\u5f79\u8077\u624b\u5f53\u306a\u3069\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5730\u4f4d\u306b\u3075\u3055\u308f\u3057\u3044\u8cc3\u91d1\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u3066\u3044\u308b\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u5b9f\u614b\u304c\u306a\u3044\u300c\u540d\u3070\u304b\u308a\u7ba1\u7406\u8077\u300d\u306f\u3001\u6cd5\u7684\u306b\u306f\u4e00\u822c\u306e\u52b4\u50cd\u8005\u3068\u3057\u3066\u6271\u308f\u308c\u300136\u5354\u5b9a\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u65b0\u5165\u793e\u54e1\u3084\u8a66\u7528\u671f\u9593\u4e2d\u306e\u5f93\u696d\u54e1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u5165\u793e\u54e1\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50153\/\" data-internallinksmanager029f6b8e52c=\"531\" title=\"\u8a66\u7528\u671f\u9593\">\u8a66\u7528\u671f\u9593<\/a>\u4e2d\u306e\u5f93\u696d\u54e1\u3082\u3001\u4f01\u696d\u3068\u96c7\u7528\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u308b\u300c\u52b4\u50cd\u8005\u300d\u3067\u3042\u308b\u305f\u3081\u3001\u4ed6\u306e\u5f93\u696d\u54e1\u3068\u540c\u69d8\u306b36\u5354\u5b9a\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u7814\u4fee\u671f\u9593\u4e2d\u3067\u3042\u3063\u3066\u3082\u3001\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593\u3092\u8d85\u3048\u3066\u696d\u52d9\u6307\u793a\u3092\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5354\u5b9a\u306e\u9069\u7528\u5bfe\u8c61\u3068\u3057\u3066\u9069\u5207\u306b\u52e4\u6020\u7ba1\u7406\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u51fa\u5411\u793e\u54e1\u306e\u6271\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u51fa\u5411\u793e\u54e1\u306e\u5834\u5408\u3001\u6307\u63ee\u547d\u4ee4\u6a29\u304c\u3069\u3061\u3089\u306b\u3042\u308b\u304b\u3067\u6271\u3044\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e00\u822c\u7684\u306b\u591a\u3044\u5728\u7c4d\u51fa\u5411\uff08\u51fa\u5411\u5143\u306b\u7c4d\u3092\u7f6e\u3044\u305f\u307e\u307e\u51fa\u5411\u5148\u3067\u50cd\u304f\uff09\u306e\u5834\u5408\u3001\u6307\u63ee\u547d\u4ee4\u6a29\u306f\u51fa\u5411\u5148\u306b\u3042\u308b\u305f\u3081\u3001\u6642\u9593\u5916\u52b4\u50cd\u306e\u7ba1\u7406\u306f\u51fa\u5411\u5148\u304c\u884c\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u300136\u5354\u5b9a\u3082\u539f\u5247\u3068\u3057\u3066\u51fa\u5411\u5148\u306e\u5354\u5b9a\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u306e\u76f8\u624b\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u3068\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u3084\u8acb\u8ca0\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u308b\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u306f\u3001\u4f01\u696d\u306e\u6307\u63ee\u547d\u4ee4\u4e0b\u3067\u50cd\u304f\u52b4\u50cd\u8005\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u306636\u5354\u5b9a\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u507d\u88c5\u8acb\u8ca0\u3068\u3057\u3066\u52b4\u50cd\u8005\u6027\u304c\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u300136\u5354\u5b9a\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u5224\u65ad\u306f\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>36\u5354\u5b9a\u306e\u9069\u7528\u9664\u5916\u3068\u306a\u308b\u30b1\u30fc\u30b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u52b4\u50cd\u8005\u304c\u5bfe\u8c61\u3068\u306a\u308b36\u5354\u5b9a\u3067\u3059\u304c\u3001\u6cd5\u5f8b\u4e0a\u3001\u660e\u78ba\u306b\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u4eba\u3005\u3082\u3044\u307e\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u4eba\u304c\u9069\u7528\u9664\u5916\u3068\u306a\u308b\u306e\u304b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5f79\u54e1\uff08\u53d6\u7de0\u5f79\u306a\u3069\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f79\u54e1\uff08\u53d6\u7de0\u5f79\u306a\u3069\uff09\u306f\u539f\u5247\u3068\u3057\u3066\u52b4\u50cd\u8005\u6027\u304c\u306a\u304f\u300136\u5354\u5b9a\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u90e8\u9577\u8077\u306a\u3069\u3092\u517c\u52d9\u3059\u308b\u4f7f\u7528\u4eba\u517c\u52d9\u5f79\u54e1\u306b\u3064\u3044\u3066\u306f\u52b4\u50cd\u57fa\u6e96\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4f7f\u7528\u4eba\u517c\u52d9\u5f79\u54e1\u306b\u3064\u3044\u3066\u306f\u30b1\u30fc\u30b9\u30fb\u30d0\u30a4\u30fb\u30b1\u30fc\u30b9\u3067\u3042\u308a\u3001\u52b4\u50cd\u8005\u6027\u308436\u5354\u5b9a\u306e\u9069\u7528\u304c\u3042\u308b\u304b\u306f\u5b9f\u614b\u306b\u5fdc\u3058\u3066\u5c02\u9580\u5bb6\u306b\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7ba1\u7406\u76e3\u7763\u8005<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c41\u6761\u3067\u5b9a\u3081\u3089\u308c\u305f\u7ba1\u7406\u76e3\u7763\u8005\u306f\u3001\u52b4\u50cd\u6642\u9593\u3001\u4f11\u61a9\u3001\u4f11\u65e5\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u9069\u7528\u304c\u9664\u5916\u3055\u308c\u308b\u305f\u3081\u300136\u5354\u5b9a\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u6df1\u591c\u52b4\u50cd\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u5348\u5f8c10\u6642\u301c\u5348\u524d5\u6642\uff09\u306f\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u6df1\u591c\u624b\u5f53\u306e\u652f\u6255\u3044\u306f\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>18\u6b73\u672a\u6e80\u306e\u5e74\u5c11\u8005<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e8018\u6b73\u672a\u6e80\u306e\u5e74\u5c11\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c61\u6761\u306b\u3088\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u6642\u9593\u5916\u52b4\u50cd\u304a\u3088\u3073\u4f11\u65e5\u52b4\u50cd\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u4ea4\u66ff\u5236\u52e4\u52d9\u3084\u7dca\u6025\u6642\uff08\u707d\u5bb3\u5bfe\u5fdc\u7b49\uff09\u306b\u306f\u4f8b\u5916\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u8a73\u7d30\u306f\u5c02\u9580\u5bb6\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\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\uff5ce-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3>\u9069\u7528\u9664\u5916\u3068\u306a\u308b\u7279\u5b9a\u306e\u4e8b\u696d\u30fb\u8077\u7a2e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c41\u6761\u3067\u306f\u3001\u8fb2\u696d\u3084\u755c\u7523\u696d\u3001\u6c34\u7523\u696d\u306a\u3069\u7279\u5b9a\u306e\u696d\u7a2e\u306b\u304a\u3044\u3066\u306f\u3001\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593\u3084\u4f11\u65e5\u898f\u5236\u300136\u5354\u5b9a\u306e\u9069\u7528\u304c\u539f\u5247\u3068\u3057\u3066\u9664\u5916\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u696d\u52d9\u306e\u898f\u6a21\u3084\u5177\u4f53\u7684\u306a\u696d\u52d9\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u4f8b\u5916\u3082\u3042\u308a\u307e\u3059\u3002\u9069\u7528\u7bc4\u56f2\u306b\u3064\u3044\u3066\u306f\u500b\u5225\u306b\u78ba\u8a8d\u304c\u5fc5\u8981\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\uff5ce-Gov 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