{"id":96496,"date":"2025-08-20T12:14:06","date_gmt":"2025-08-20T03:14:06","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=96496"},"modified":"2026-03-31T16:05:09","modified_gmt":"2026-03-31T07:05:09","slug":"%e6%b7%b1%e5%a4%9c%e5%8a%b4%e5%83%8d%e3%81%ae%e5%89%b2%e5%a2%97%e7%8e%87%e3%81%af%ef%bc%9f%e6%ae%8b%e6%a5%ad%e3%83%bb%e4%bc%91%e6%97%a5%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%82%84%e8%a8%88%e7%ae%97","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/96496\/","title":{"rendered":"\u6df1\u591c\u52b4\u50cd\u306e\u5272\u5897\u7387\u306f\uff1f\u6642\u9593\u5e2f\u3084\u6b8b\u696d\u30fb\u4f11\u65e5\u3068\u306e\u91cd\u8907\u8a08\u7b97\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u6df1\u591c\u5e2f\u306b\u50cd\u304f\u65b9\u306b\u3068\u3063\u3066\u3001\u6df1\u591c\u52b4\u50cd\u306e\u5272\u5897\u8cc3\u91d1\uff08\u6df1\u591c\u624b\u5f53\uff09\u306f\u6b63\u5f53\u306a\u6a29\u5229\u3067\u3042\u308a\u3001\u751f\u6d3b\u3092\u652f\u3048\u308b\u91cd\u8981\u306a\u53ce\u5165\u6e90\u3067\u3059\u3002\u6df1\u591c\u52b4\u50cd\u306e\u57fa\u672c\u7684\u306a\u5272\u5897\u7387\u306f25%\u4ee5\u4e0a\u3067\u3059\u304c\u3001\u6642\u9593\u5916\u52b4\u50cd\uff08\u6b8b\u696d\uff09\u3084\u4f11\u65e5\u52b4\u50cd\u3068\u91cd\u306a\u308b\u3068\u8a08\u7b97\u304c\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u6b8b\u696d\u4ee3\u8a08\u7b97\u3084\u7d66\u4e0e\u8a08\u7b97\u306e\u5b9f\u52d9\u3067\u306f\u3001\u3069\u306e\u6642\u9593\u5e2f\u306b\u3069\u306e\u5272\u5897\u7387\u3092\u9069\u7528\u3059\u3079\u304d\u304b\u3001\u6b63\u78ba\u306a\u7406\u89e3\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u62c5\u5f53\u8005\u304c\u5272\u5897\u7387\u306e\u30eb\u30fc\u30eb\u3092\u6b63\u3057\u304f\u628a\u63e1\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u610f\u56f3\u305b\u305a\u8cc3\u91d1\u672a\u6255\u3044\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u3082\u62b1\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6df1\u591c\u52b4\u50cd\u306e\u57fa\u672c\u7684\u306a\u5b9a\u7fa9\u304b\u3089\u3001\u6642\u9593\u5916\u52b4\u50cd\u3084\u4f11\u65e5\u52b4\u50cd\u304c\u91cd\u306a\u3063\u305f\u5834\u5408\u306e\u5272\u5897\u7387\u3001\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3001\u305d\u3057\u3066\u4e07\u304c\u4e00\u5272\u5897\u8cc3\u91d1\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\u307e\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u6df1\u591c\u52b4\u50cd\u306e\u6642\u9593\u5e2f\u3084\u5272\u5897\u7387\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c37\u6761\u3067\u306f\u3001\u5348\u5f8c10\u6642\u304b\u3089\u7fcc\u65e5\u306e\u5348\u524d5\u6642\u307e\u3067\u306e\u52b4\u50cd\u3092\u6df1\u591c\u52b4\u50cd\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u6642\u9593\u5e2f\u306b\u52b4\u50cd\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u901a\u5e38\u306e\u8cc3\u91d1\u306e25%\uff082\u52725\u5206\uff09\u4ee5\u4e0a\u306e\u5272\u5897\u8cc3\u91d1\u3001\u3044\u308f\u3086\u308b\u6df1\u591c\u624b\u5f53\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u6b63\u793e\u54e1\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3068\u3044\u3063\u305f\u96c7\u7528\u5f62\u614b\u306b\u95a2\u308f\u3089\u305a\u3001\u3059\u3079\u3066\u306e\u52b4\u50cd\u8005\u306b\u9069\u7528\u3055\u308c\u308b\u30eb\u30fc\u30eb\u3067\u3059\u3002\u751f\u6d3b\u30ea\u30ba\u30e0\u304c\u4e71\u308c\u3084\u3059\u3044\u6df1\u591c\u5e2f\u306e\u52b4\u50cd\u306b\u5bfe\u3059\u308b\u3001\u52b4\u50cd\u8005\u3078\u306e\u5065\u5eb7\u914d\u616e\u3068\u88dc\u511f\u306e\u610f\u5473\u5408\u3044\u3092\u6301\u3063\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 \u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3>\u6df1\u591c\u52b4\u50cd\u3068\u6df1\u591c\u6b8b\u696d\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6df1\u591c\u52b4\u50cd\u306f\u300122\u6642\u301c\u7fcc5\u6642\u306b\u50cd\u304f\u3053\u3068\u81ea\u4f53\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span>\u4e00\u65b9\u3001\u6df1\u591c\u6b8b\u696d\u3068\u306f\u3001\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593\uff081\u65e58\u6642\u9593\u30fb\u903140\u6642\u9593\uff09\u3092\u8d85\u3048\u305f\u6b8b\u696d\u304c\u3001\u6df1\u591c\u306e\u6642\u9593\u5e2f\u306b\u53ca\u3093\u3060\u72b6\u614b\u3092\u6307\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u6642\u9593\u5916\u52b4\u50cd\uff0825%\u4ee5\u4e0a\uff09\u3068\u6df1\u591c\u52b4\u50cd\uff0825%\u4ee5\u4e0a\uff09\u306e\u4e21\u65b9\u306e\u5272\u5897\u7387\u304c\u9069\u7528\u3055\u308c\u3001\u5408\u8a08\u306750%\u4ee5\u4e0a\u306e\u5272\u5897\u8cc3\u91d1\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/p>\n<h2>\u6642\u9593\u5916\u30fb\u6df1\u591c\u30fb\u4f11\u65e5\u306e\u5272\u5897\u7387\u4e00\u89a7<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6df1\u591c\u52b4\u50cd\u306e\u5272\u5897\u7387\u306f25%\u3067\u3059\u304c\u3001\u6b8b\u696d\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/49964\/\" data-internallinksmanager029f6b8e52c=\"516\" title=\"\u4f11\u65e5\u51fa\u52e4\">\u4f11\u65e5\u51fa\u52e4<\/a>\u3068\u91cd\u306a\u308b\u3068\u3001\u3055\u3089\u306b\u5272\u5897\u7387\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u307e\u305a\u306f\u5168\u4f53\u50cf\u3092\u4e00\u89a7\u8868\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u52b4\u50cd\u306e\u7a2e\u985e<\/th>\n<th>\u5272\u5897\u7387<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u6642\u9593\u5916\u52b4\u50cd\uff08\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593\u8d85\uff09<\/td>\n<td style=\"text-align: left;\">25%\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6df1\u591c\u52b4\u50cd\uff0822\u6642\uff5e\u7fcc5\u6642\uff09<\/td>\n<td style=\"text-align: left;\">25%\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4f11\u65e5\u52b4\u50cd\uff08\u6cd5\u5b9a\u4f11\u65e5\uff09<\/td>\n<td style=\"text-align: left;\">35%\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6642\u9593\u5916\u52b4\u50cd \uff0b \u6df1\u591c\u52b4\u50cd<\/td>\n<td style=\"text-align: left;\">50%\u4ee5\u4e0a \uff0825% + 25%\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4f11\u65e5\u52b4\u50cd \uff0b \u6df1\u591c\u52b4\u50cd<\/td>\n<td style=\"text-align: left;\">60%\u4ee5\u4e0a \uff0835% + 25%\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u670860\u6642\u9593\u3092\u8d85\u3048\u308b\u6642\u9593\u5916\u52b4\u50cd<\/td>\n<td style=\"text-align: left;\">50%\u4ee5\u4e0a\u203b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u670860\u6642\u9593\u8d85\u306e\u6642\u9593\u5916\u52b4\u50cd \uff0b \u6df1\u591c\u52b4\u50cd<\/td>\n<td style=\"text-align: left;\">75%\u4ee5\u4e0a \uff0850% + 25%\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u670860\u6642\u9593\u8d85\u306e\u6642\u9593\u5916\u52b4\u50cd\u306b\u5bfe\u3057\u306650%\u4ee5\u4e0a\u306e\u5272\u5897\u7387\u3092\u9069\u7528\u3059\u308b\u898f\u5b9a\u306f\u30012023\u5e744\u67081\u65e5\u3088\u308a\u4e2d\u5c0f\u4f01\u696d\u306b\u3082\u6b63\u5f0f\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u203b\u6cd5\u5b9a\u4f11\u65e5\u306e\u52b4\u50cd\u306f\u4f11\u65e5\u52b4\u50cd\u3068\u306a\u308a\u3001\u6642\u9593\u5916\u52b4\u50cd\u3068\u306f\u533a\u5225\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6cd5\u5b9a\u4f11\u65e5\u306b\u4f55\u6642\u9593\u50cd\u3044\u3066\u3082\u6642\u9593\u5916\u52b4\u50cd\u306e\u5272\u5897\u7387\u306f\u9069\u7528\u3055\u308c\u305a\u3001\u4f11\u65e5\u52b4\u50cd\u306e35%\u4ee5\u4e0a\u306e\u5272\u5897\u7387\u306e\u307f\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/content\/000930914.pdf\" target=\"_blank\" rel=\"noopener\">\u670860\u6642\u9593\u3092\u8d85\u3048\u308b\u6642\u9593\u5916\u52b4\u50cd\u306e\u5272\u5897\u8cc3\u91d1\u7387\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\uff5c\u539a\u751f\u52b4\u50cd\u7701\uff08PDF\uff09<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/199\/\" data-lkc-id=\"134\" 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\">\u300c\u6cd5\u5b9a\u4f11\u65e5\u300d\u3068\u306f\uff1f\u300c\u632f\u66ff\u4f11\u65e5\u300d\u3068\u300c\u4ee3\u4f11\u300d\u306e\u9055\u3044\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3088\u3046<\/div><div class=\"lkc-excerpt\">\u300c\u6cd5\u5b9a\u4f11\u65e5\u300d\u3068\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4f11\u65e5\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u4f11\u65e5\u306b\u306f\u3001\u3053\u306e\u6cd5\u5b9a\u4f11\u65e5\u4ee5\u5916\u306b\u3082\u3001\u300c\u6cd5\u5b9a\u5916\u4f11\u65e5\uff08\u6240\u5b9a\u4f11\u65e5\uff09\u300d\u300c\u6709\u7d66\u4f11\u6687\u300d\u300c\u632f\u66ff\u4f11\u65e5\u300d\u300c\u4ee3\u4f11\u300d\u306a\u3069\u306e\u4f11\u65e5\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u540d\u79f0\u306b\u3064\u3044\u3066\u306f\u7686\u3055\u3093\u3082\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u4eca\u56de\u306f\u3053\u308c\u3089\u306b\u3064\u3044\u3066\u6574\u7406\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u632f\u66ff\u4f11\u65e5\u3068\u4ee3\u4f11\u3068\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u6cd5\u5b9a\u4f11\u65e5\u30fb\u6cd5\u5b9a\u5916\u4f11\u65e5\uff08\u6240\u5b9a\u4f11\u65e5\uff09\u3068\u306f\uff1f\u307e\u305a\u3001\u6cd5\u5b9a\u4f11\u65e5\u3068\u6cd5\u5b9a\u5916\u4f11\u65e5\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u4f11\u65e5\u306a\u306e\u304b\u3001\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002\u6cd5\u5b9a\u4f11\u65e5\u3068\u306f\uff1f\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c35\u6761\u7b2c1\u9805\u3067\u3001\u4f7f\u7528\u8005\u306f\u52b4\u50cd\u8005\u306b\u300c\u6bce\u9031\u5c11...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u6df1\u591c\u52b4\u50cd\u306e\u5272\u5897\u8cc3\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6df1\u591c\u5272\u5897\u8cc3\u91d1\u3092\u8a08\u7b97\u3059\u308b\u306b\u306f\u3001\u307e\u305a\u300c1\u6642\u9593\u3042\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1\u300d\u3092\u6b63\u78ba\u306b\u7b97\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u5b9f\u969b\u306b\u6df1\u591c\u5272\u5897\u8cc3\u91d1\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u30923\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1. 1\u6642\u9593\u3042\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1\u3092\u7b97\u51fa\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5272\u5897\u8cc3\u91d1\u306e\u8a08\u7b97\u306b\u7528\u3044\u308b\u306e\u306f\u30011\u6642\u9593\u3042\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1\u3067\u3059\u3002<\/b><\/span>\u6708\u7d66\u5236\u306e\u6b63\u793e\u54e1\u3084\u6642\u7d66\u5236\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u3082\u7b97\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>1\u6642\u9593\u3042\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1 = \u6708\u7d66 \u00f7 1\u30f6\u6708\u306e\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593<\/strong><\/div>\n<p>\u6708\u7d66\u57fa\u672c\u7d66\u3084\u5f79\u8077\u624b\u5f53\u306a\u3069\u3001\u6bce\u6708\u56fa\u5b9a\u7684\u306b\u652f\u6255\u308f\u308c\u308b\u8cc3\u91d1\u306e\u5408\u8a08\u3002<\/p>\n<p><strong>1\u30f6\u6708\u306e\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593<\/strong>\u5e74\u9593\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56065\/\" data-internallinksmanager029f6b8e52c=\"376\" title=\"\u5c31\u696d\u898f\u5247\">\u5c31\u696d\u898f\u5247<\/a>\u3067\u5b9a\u3081\u3089\u308c\u305f\u52b4\u50cd\u6642\u9593\uff09\u309212\u30f6\u6708\u3067\u5272\u3063\u3066\u7b97\u51fa\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\uff08\u4f8b\uff09\u5e74\u9593\u4f11\u65e5120\u65e5\u30011\u65e58\u6642\u9593\u52b4\u50cd\u306e\u5834\u5408<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5e74\u9593\u6240\u5b9a\u52b4\u50cd\u65e5\u6570\uff1a365\u65e5 &#8211; 120\u65e5 = 245\u65e5<\/li>\n<li>\u5e74\u9593\u6240\u5b9a\u52b4\u50cd\u6642\u9593\uff1a245\u65e5 \u00d7 8\u6642\u9593 = 1,960\u6642\u9593<\/li>\n<li>1\u30f6\u6708\u306e\u5e73\u5747\u6240\u5b9a\u52b4\u50cd\u6642\u9593\uff1a1,960\u6642\u9593 \u00f7 12\u30f6\u6708 \u2252 163.33\u6642\u9593<\/li>\n<\/ul>\n<\/div>\n<h4>\u3010\u57fa\u790e\u8cc3\u91d1\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u624b\u5f53\u3011<\/h4>\n<p>\u6708\u7d66\u306b\u306f\u3001\u57fa\u672c\u7d66\u306e\u307b\u304b\u5f79\u8077\u624b\u5f53\u3001\u8cc7\u683c\u624b\u5f53\u3001\u6280\u8853\u624b\u5f53\u3084\u8077\u52d9\u624b\u5f53\u306a\u3069\u3001\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u6bce\u6708\u56fa\u5b9a\u7684\u306b\u652f\u6255\u308f\u308c\u308b\u624b\u5f53\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u4ee5\u4e0b\u306e\u624b\u5f53\u306f\u52b4\u50cd\u3068\u306e\u76f4\u63a5\u7684\u306a\u95a2\u4fc2\u304c\u8584\u3044\u305f\u3081\u3001\u8a08\u7b97\u304b\u3089\u9664\u5916\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5bb6\u65cf\u624b\u5f53<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50146\/\" data-internallinksmanager029f6b8e52c=\"545\" title=\"\u901a\u52e4\u624b\u5f53\">\u901a\u52e4\u624b\u5f53<\/a><\/li>\n<li>\u5225\u5c45\u624b\u5f53<\/li>\n<li>\u5b50\u5973\u6559\u80b2\u624b\u5f53<\/li>\n<li>\u4f4f\u5b85\u624b\u5f53<\/li>\n<li>\u81e8\u6642\u306b\u652f\u6255\u308f\u308c\u305f\u8cc3\u91d1\uff08\u7d50\u5a5a\u624b\u5f53\u306a\u3069\uff09<\/li>\n<li>1\u30f6\u6708\u3092\u8d85\u3048\u308b\u671f\u9593\u3054\u3068\u306b\u652f\u6255\u308f\u308c\u308b\u8cc3\u91d1\uff08\u30dc\u30fc\u30ca\u30b9\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/div>\n<h3>2. \u52b4\u50cd\u30d1\u30bf\u30fc\u30f3\u5225\u306e\u5272\u5897\u7387\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b21\u306b\u3001\u3054\u81ea\u8eab\u306e\u52b4\u50cd\u304c\u3069\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3001\u4e00\u89a7\u8868\u304b\u3089\u6b63\u3057\u3044\u5272\u5897\u7387\u3092\u898b\u3064\u3051\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>3. \u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u57fa\u790e\u8cc3\u91d1\u3068\u5272\u5897\u7387\u304c\u308f\u304b\u308c\u3070\u3001\u3042\u3068\u306f\u8a08\u7b97\u3059\u308b\u3060\u3051\u3067\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u30011\u6642\u9593\u3042\u305f\u308a\u306e\u57fa\u790e\u8cc3\u91d1\u304c1,500\u5186\u306e\u30b1\u30fc\u30b9\u3067\u5177\u4f53\u4f8b\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u6df1\u591c\u52b4\u50cd\u306e\u307f\u30923\u6642\u9593\u884c\u3063\u305f\u5834\u5408<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5272\u5897\u7387<\/strong>\uff1a25%<\/li>\n<li><strong>\u8a08\u7b97\u5f0f<\/strong>\uff1a1,500\u5186 \u00d7 3\u6642\u9593 \u00d7 0.25 = 1,125\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u901a\u5e38\u306e3\u6642\u9593\u5206\u306e\u8cc3\u91d1\u306b\u52a0\u3048\u3066\u30011,125\u5186\u306e\u6df1\u591c\u5272\u5897\u8cc3\u91d1\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u6642\u9593\u5916\u52b4\u50cd\uff08\u6b8b\u696d\uff09\u3068\u3057\u3066\u6df1\u591c\u52b4\u50cd\u30922\u6642\u9593\u884c\u3063\u305f\u5834\u5408<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5272\u5897\u7387<\/strong>\uff1a\u6642\u9593\u5916\u52b4\u50cd25% + \u6df1\u591c\u52b4\u50cd25% = 50%<\/li>\n<li><strong>\u8a08\u7b97\u5f0f<\/strong>\uff1a1,500\u5186 \u00d7 2\u6642\u9593 \u00d7 0.50 = 1,500\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u901a\u5e38\u306e2\u6642\u9593\u5206\u306e\u8cc3\u91d1\u306b\u52a0\u3048\u3066\u30011,500\u5186\u306e\u5272\u5897\u8cc3\u91d1\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\"><strong>\u6cd5\u5b9a\u4f11\u65e5\u306b\u6df1\u591c\u52b4\u50cd\u30924\u6642\u9593\u884c\u3063\u305f\u5834\u5408<\/strong><\/span><\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5272\u5897\u7387<\/strong>\uff1a\u4f11\u65e5\u52b4\u50cd35% + \u6df1\u591c\u52b4\u50cd25% = 60%<\/li>\n<li><strong>\u8a08\u7b97\u5f0f<\/strong>\uff1a1,500\u5186 \u00d7 4\u6642\u9593 \u00d7 0.60 = 3,600\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u901a\u5e38\u306e4\u6642\u9593\u5206\u306e\u8cc3\u91d1\u306b\u52a0\u3048\u3066\u30013,600\u5186\u306e\u5272\u5897\u8cc3\u91d1\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3054\u81ea\u8eab\u3067\u306e\u8a08\u7b97\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001Web\u30b5\u30a4\u30c8\u4e0a\u306e\u6b8b\u696d\u4ee3\u8a08\u7b97\u30c4\u30fc\u30eb\u306a\u3069\u3092\u5229\u7528\u3059\u308b\u306e\u3082\u4fbf\u5229\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u3042\u304f\u307e\u3067\u76ee\u5b89\u3068\u3057\u3066\u6d3b\u7528\u3057\u3001\u6b63\u78ba\u306a\u91d1\u984d\u306f\u4f1a\u793e\u306e\u62c5\u5f53\u90e8\u7f72\u3084\u5c02\u9580\u5bb6\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u3010\u30b1\u30fc\u30b9\u5225\u3011\u6df1\u591c\u52b4\u50cd\u306e\u5272\u5897\u8cc3\u91d1\u306e\u53d6\u6271\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u50cd\u304d\u65b9\u3084\u7279\u5b9a\u306e\u5f79\u8077\u306b\u3088\u3063\u3066\u306f\u3001\u6df1\u591c\u5272\u5897\u8cc3\u91d1\u306e\u53d6\u308a\u6271\u3044\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4ee3\u8868\u7684\u306a\u30b1\u30fc\u30b9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5909\u5f62\u52b4\u50cd\u6642\u9593\u5236\u30fb\u30d5\u30ec\u30c3\u30af\u30b9\u30bf\u30a4\u30e0\u5236\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5909\u5f62\u52b4\u50cd\u6642\u9593\u5236\u3084\u30d5\u30ec\u30c3\u30af\u30b9\u30bf\u30a4\u30e0\u5236\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u30011\u65e58\u6642\u9593\u30fb\u903140\u6642\u9593\u3092\u8d85\u3048\u3066\u3082\u3001\u305f\u3060\u3061\u306b\u6642\u9593\u5916\u52b4\u50cd\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001<strong>\u6df1\u591c\u52b4\u50cd\u306e\u898f\u5b9a\u306f\u901a\u5e38\u3069\u304a\u308a\u9069\u7528\u3055\u308c\u307e\u3059<\/strong>\u3002 \u5236\u5ea6\u306e\u7a2e\u985e\u306b\u304b\u304b\u308f\u3089\u305a\u300122\u6642\u304b\u3089\u7fcc5\u6642\u306e\u9593\u306b\u50cd\u3044\u305f\u5206\u306b\u3064\u3044\u3066\u306f\u300125%\u4ee5\u4e0a\u306e\u6df1\u591c\u5272\u5897\u8cc3\u91d1\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u5e74\u4ff8\u5236\u30fb\u56fa\u5b9a\u6b8b\u696d\u4ee3\u5236\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/50273\/\" data-internallinksmanager029f6b8e52c=\"553\" title=\"\u5e74\u4ff8\u5236\">\u5e74\u4ff8\u5236<\/a>\u3084\u56fa\u5b9a\u6b8b\u696d\u4ee3\u5236\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21873\/\" data-internallinksmanager029f6b8e52c=\"511\" title=\"\u307f\u306a\u3057\u6b8b\u696d\">\u307f\u306a\u3057\u6b8b\u696d<\/a>\u4ee3\u5236\uff09\u3067\u3042\u3063\u3066\u3082\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u5909\u308f\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u3082\u3057\u3001\u5e74\u4ff8\u3084\u6708\u7d66\u306e\u4e2d\u306b\u300c\u3007\u3007\u6642\u9593\u5206\u306e\u6df1\u591c\u624b\u5f53\u3092\u542b\u3080\u300d\u3068\u3044\u3063\u305f\u5f62\u3067\u56fa\u5b9a\u6df1\u591c\u624b\u5f53\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u65e8\u304c\u96c7\u7528\u5951\u7d04\u66f8\u3084\u8cc3\u91d1\u898f\u7a0b\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u305d\u3057\u3066\u3001\u305d\u306e\u3042\u3089\u304b\u3058\u3081\u5b9a\u3081\u3089\u308c\u305f\u6642\u9593\u6570\u3092\u8d85\u3048\u3066\u6df1\u591c\u52b4\u50cd\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u8d85\u904e\u3057\u305f\u6642\u9593\u5206\u306e\u5272\u5897\u8cc3\u91d1\u3092\u8ffd\u52a0\u3067\u652f\u6255\u308f\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7ba1\u7406\u76e3\u7763\u8005\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52b4\u50cd\u57fa\u6e96\u6cd5\u4e0a\u306e\u7ba1\u7406\u76e3\u7763\u8005\u306b\u306f\u3001\u52b4\u50cd\u6642\u9593\u3001\u4f11\u61a9\u3001\u4f11\u65e5\u306e\u898f\u5b9a\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u6b8b\u696d\u624b\u5f53\u3084\u4f11\u65e5\u624b\u5f53\u306f\u652f\u6255\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6df1\u591c\u52b4\u50cd\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u5272\u5897\u738725%\u4ee5\u4e0a\uff09\u306f\u7ba1\u7406\u76e3\u7763\u8005\u306b\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002 \u300c\u7ba1\u7406\u8077\u3060\u304b\u3089\u6df1\u591c\u624b\u5f53\u306f\u51fa\u306a\u3044\u300d\u3068\u3044\u3046\u306e\u306f\u8aa4\u3063\u305f\u89e3\u91c8\u3067\u3059\u3002<\/p>\n<p>\u7ba1\u7406\u76e3\u7763\u8005\u3067\u3042\u3063\u3066\u3082\u300122\u6642\u304b\u3089\u7fcc5\u6642\u306b\u50cd\u3044\u305f\u5206\u306b\u3064\u3044\u3066\u306f\u300125%\u4ee5\u4e0a\u306e\u6df1\u591c\u5272\u5897\u8cc3\u91d1\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u7ba1\u7406\u8077\u3060\u304b\u3089\u6df1\u591c\u624b\u5f53\u306f\u51fa\u306a\u3044\u3068\u3044\u3046\u306e\u306f\u8aa4\u308a\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/bunya\/roudoukijun\/dl\/kanri.pdf\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u304a\u3051\u308b\u7ba1\u7406\u76e3\u7763\u8005\u306e\u7bc4\u56f2\u306e\u9069\u6b63\u5316\u306e\u305f\u3081\u306b\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>\u6df1\u591c\u52b4\u50cd\u304c\u5236\u9650\u30fb\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u4eba\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6cd5\u5f8b\u4e0a\u3001\u5065\u5eb7\u3084\u798f\u7949\u306e\u89b3\u70b9\u304b\u3089\u3001\u6df1\u591c\u52b4\u50cd\uff08\u5348\u5f8c10\u6642\uff5e\u5348\u524d5\u6642\uff09\u304c\u539f\u5247\u3068\u3057\u3066\u7981\u6b62\u3055\u308c\u305f\u308a\u3001\u5236\u9650\u3055\u308c\u305f\u308a\u3059\u308b\u52b4\u50cd\u8005\u304c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u5e74\u5c11\u8005\uff08\u6e8018\u6b73\u672a\u6e80\uff09\u306e\u539f\u5247\u7981\u6b62<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e8018\u6b73\u672a\u6e80\u306e\u5e74\u5c11\u8005\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6df1\u591c\u52b4\u50cd\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\uff08\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c61\u6761\uff09 \u4f8b\u5916\u3068\u3057\u3066\u3001\u4ea4\u66ff\u5236\u52e4\u52d9\u306e\u5834\u5408\uff0816\u6b73\u4ee5\u4e0a\u306e\u7537\u6027\u306a\u3069\u4e00\u5b9a\u306e\u6761\u4ef6\u3042\u308a\uff09\u3084\u3001\u707d\u5bb3\u6642\u306a\u3069\u306e\u975e\u5e38\u4e8b\u614b\u3001\u8fb2\u6797\u6c34\u7523\u696d\u306a\u3069\u4e00\u90e8\u306e\u696d\u7a2e\u3067\u306f\u9069\u7528\u304c\u9664\u5916\u3055\u308c\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306a\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u3067\u306f\u6df1\u591c\u52e4\u52d9\u3092\u3055\u305b\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/322AC0000000049#Mp-Ch_6\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u57fa\u6e96\u6cd5 \u7b2c\u516d\u5341\u4e00\u6761\uff08\u6df1\u591c\u696d\uff09\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3>\u598a\u7523\u5a66\uff08\u598a\u5a20\u4e2d\u30fb\u7523\u5f8c1\u5e74\u672a\u6e80\uff09\u304c\u8acb\u6c42\u3057\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u598a\u5a20\u4e2d\u306e\u5973\u6027\u3084\u3001\u7523\u5f8c1\u5e74\u3092\u7d4c\u904e\u3057\u306a\u3044\u5973\u6027\uff08\u598a\u7523\u5a66\uff09\u304c\u8acb\u6c42\u3057\u305f\u5834\u5408\u306f\u3001\u6df1\u591c\u52b4\u50cd\u3092\u3055\u305b\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\uff08\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c66\u6761\u7b2c3\u9805\uff09 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#ffff99;\"><b>\u7d66\u4e0e\u660e\u7d30\u3092\u78ba\u8a8d\u3057\u3001\u300c\u6df1\u591c\u52b4\u50cd\u6642\u9593\u5206\u306e\u5272\u5897\u8cc3\u91d1\u304c\u8a08\u7b97\u3055\u308c\u3066\u3044\u306a\u3044\u300d\u300c\u8a08\u7b97\u304c\u5408\u308f\u306a\u3044\u300d\u3068\u611f\u3058\u305f\u5834\u5408\u3001\u3044\u304f\u3064\u304b\u306e\u7406\u7531\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u652f\u6255\u308f\u308c\u306a\u3044\u7406\u7531\u3092\u78ba\u8a8d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u307e\u305a\u5c31\u696d\u898f\u5247\u3084\u96c7\u7528\u5951\u7d04\u66f8\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5358\u7d14\u306a\u8a08\u7b97\u30df\u30b9\u3084\u52e4\u6020\u306e\u96c6\u8a08\u6f0f\u308c<\/strong><br \/>\n\u4f1a\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u8a08\u7b97\u30df\u30b9\u3084\u898b\u843d\u3068\u3057\u3001\u52e4\u6020\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5165\u529b\u30df\u30b9\u3002<\/li>\n<li><strong>\u56fa\u5b9a\u6b8b\u696d\u4ee3\uff08\u307f\u306a\u3057\u6b8b\u696d\u4ee3\uff09\u5236\u5ea6\u306e\u63a1\u7528<\/strong><br \/>\n\u7d66\u4e0e\u306b\u4e00\u5b9a\u6642\u9593\u5206\u306e\u6df1\u591c\u624b\u5f53\u3084\u6b8b\u696d\u4ee3\u304c\u4e88\u3081\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u6642\u9593\u3092\u8d85\u3048\u305f\u5206\u306f\u5225\u9014\u652f\u6255\u308f\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u7ba1\u7406\u76e3\u7763\u8005\u3068\u3057\u3066\u306e\u96c7\u7528<\/strong><br \/>\n\u7ba1\u7406\u76e3\u7763\u8005\u306b\u306f\u3001\u52b4\u50cd\u6642\u9593\u3084\u4f11\u61a9\u3001\u4f11\u65e5\u306e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u6df1\u591c\u52b4\u50cd\u306e\u5272\u5897\u8cc3\u91d1\u306f\u652f\u6255\u308f\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7ba1\u7406\u76e3\u7763\u8005\u3060\u304b\u3089\u6df1\u591c\u624b\u5f53\u304c\u306a\u3044\u3001\u3068\u3044\u3046\u306e\u306f\u8aa4\u308a\u3067\u3059\u3002<\/li>\n<li><strong>\u610f\u56f3\u7684\u306a\u672a\u6255\u3044\uff08\u9055\u6cd5\uff09<\/strong><br \/>\n\u4f1a\u793e\u304c\u52b4\u50cd\u57fa\u6e96\u6cd5\u3092\u7406\u89e3\u3057\u3066\u304a\u3089\u305a\u3001\u610f\u56f3\u7684\u307e\u305f\u306f\u904e\u5931\u3067\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u60aa\u8cea\u306a\u30b1\u30fc\u30b9\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u672a\u6255\u3044\u304c\u7591\u308f\u308c\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3082\u3057\u6df1\u591c\u5272\u5897\u8cc3\u91d1\u306e\u672a\u6255\u3044\u304c\u7591\u308f\u308c\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u5bfe\u5fdc\u3092\u9032\u3081\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>\u8a3c\u62e0\u306e\u78ba\u4fdd<\/strong><br \/>\n\u3054\u81ea\u8eab\u306e\u52b4\u50cd\u6642\u9593\u3092\u5ba2\u89b3\u7684\u306b\u8a3c\u660e\u3067\u304d\u308b\u8cc7\u6599\u3068\u7d66\u4e0e\u660e\u7d30\u66f8\u3092\u63c3\u3048\u307e\u3059\u3002\uff08\u30bf\u30a4\u30e0\u30ab\u30fc\u30c9\u306e\u30b3\u30d4\u30fc\u3001\u696d\u52d9\u65e5\u5831\u3001PC\u306e\u30ed\u30b0\u30a4\u30f3\u30fb\u30ed\u30b0\u30aa\u30d5\u8a18\u9332\u3001\u696d\u52d9\u4e0a\u306e\u30e1\u30fc\u30eb\u9001\u4fe1\u5c65\u6b74\u306a\u3069\uff09<\/li>\n<li><strong>\u4f1a\u793e\u3078\u306e\u78ba\u8a8d<\/strong><br \/>\n\u307e\u305a\u306f\u76f4\u5c5e\u306e\u4e0a\u53f8\u3084\u4eba\u4e8b\u30fb\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u3001\u8a08\u7b97\u6839\u62e0\u306b\u3064\u3044\u3066\u4e01\u5be7\u306b\u8cea\u554f\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u300c\u3007\u6708\u3007\u65e5\u306e\u6df1\u591c\u52e4\u52d9\u5206\u306e\u5272\u5897\u8cc3\u91d1\u304c\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u304b\u6559\u3048\u3066\u307b\u3057\u3044\u300d\u3068\u3044\u3063\u305f\u5f62\u3067\u3001\u51b7\u9759\u306b\u78ba\u8a8d\u3059\u308b\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u5358\u7d14\u306a\u30df\u30b9\u3067\u3042\u308c\u3070\u3001\u3053\u306e\u6bb5\u968e\u3067\u89e3\u6c7a\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u5c02\u9580\u5bb6\u30fb\u516c\u7684\u6a5f\u95a2\u3078\u306e\u76f8\u8ac7<\/strong><br 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rel=\"noopener\">\u7dcf\u5408\u52b4\u50cd\u76f8\u8ac7\u30b3\u30fc\u30ca\u30fc\u306e\u3054\u6848\u5185\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h3>\u672a\u6255\u3044\u306b\u306f\u6642\u52b9\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u672a\u6255\u3044\u306e\u8cc3\u91d1\uff08\u5272\u5897\u8cc3\u91d1\u3092\u542b\u3080\uff09\u3092\u8acb\u6c42\u3067\u304d\u308b\u6a29\u5229\u306b\u306f\u6642\u52b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span> 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