{"id":97165,"date":"2025-08-27T11:40:51","date_gmt":"2025-08-27T02:40:51","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=97165"},"modified":"2026-03-31T17:06:38","modified_gmt":"2026-03-31T08:06:38","slug":"%e6%8c%af%e6%9b%bf%e4%bc%91%e6%97%a5%e3%82%92%e5%9c%9f%e6%9b%9c%e6%97%a5%e3%81%ab%e8%a8%ad%e5%ae%9a%e3%81%a7%e3%81%8d%e3%82%8b%ef%bc%9f%e4%bc%81%e6%a5%ad%e3%81%ae%e4%bc%91%e6%97%a5%e9%81%8b%e7%94%a8","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/97165\/","title":{"rendered":"\u632f\u66ff\u4f11\u65e5\u3092\u571f\u66dc\u65e5\u306b\u8a2d\u5b9a\u3067\u304d\u308b\uff1f\u4f01\u696d\u306e\u4f11\u65e5\u904b\u7528\u306e\u30eb\u30fc\u30eb\u3068\u6ce8\u610f\u70b9"},"content":{"rendered":"<p>\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/49964\/\" data-internallinksmanager029f6b8e52c=\"516\" title=\"\u4f11\u65e5\u51fa\u52e4\">\u4f11\u65e5\u51fa\u52e4<\/a>\u306e\u632f\u66ff\u4f11\u65e5\u3092\u3001\u571f\u66dc\u65e5\u306b\u8a2d\u5b9a\u3057\u3066\u3082\u3044\u3044\u306e\u3060\u308d\u3046\u304b\uff1f\u300d\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u3084\u52b4\u52d9\u62c5\u5f53\u8005\u306e\u65b9\u3067\u3042\u308c\u3070\u3001\u4e00\u5ea6\u306f\u8003\u3048\u305f\u3053\u3068\u304c\u3042\u308b\u7591\u554f\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\n\u632f\u66ff\u4f11\u65e5\u3092\u571f\u66dc\u65e5\u306b\u8a2d\u5b9a\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u305d\u306e\u571f\u66dc\u65e5\u304c\u8cb4\u793e\u306b\u3068\u3063\u3066\u300c\u52b4\u50cd\u65e5\u300d\u304b\u300c\u4f11\u65e5\u300d\u304b\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002\u632f\u66ff\u4f11\u65e5\u306e\u4ed5\u7d44\u307f\u3092\u304d\u3061\u3093\u3068\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u6c17\u3065\u304b\u306a\u3044\u3046\u3061\u306b\u6cd5\u4ee4\u9055\u53cd\u3084\u7d66\u4e0e\u8a08\u7b97\u306e\u30df\u30b9\u306b\u3064\u306a\u304c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\n\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u632f\u66ff\u4f11\u65e5\u3092\u571f\u66dc\u65e5\u306b\u8a2d\u5b9a\u3067\u304d\u308b\u30b1\u30fc\u30b9\u3068\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u3092\u660e\u78ba\u306b\u3057\u3001\u305d\u306e\u57fa\u672c\u7684\u306a\u30eb\u30fc\u30eb\u304b\u3089\u3001\u4ee3\u4f11\u3068\u306e\u9055\u3044\u3001\u5b9f\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u307e\u3067\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u632f\u66ff\u4f11\u65e5\u3092\u571f\u66dc\u65e5\u306b\u8a2d\u5b9a\u3067\u304d\u308b\uff1f<\/h2>\n<p>\u632f\u66ff\u4f11\u65e5\u3092\u571f\u66dc\u65e5\u306b\u8a2d\u5b9a\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u3001\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\u304a\u3044\u3066\u305d\u306e\u571f\u66dc\u65e5\u304c\u300c\u52b4\u50cd\u65e5\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u9694\u9031\u3067\u571f\u66dc\u51fa\u52e4\u304c\u3042\u308b\u4f01\u696d\u3084\u3001\u5909\u5f62\u52b4\u50cd\u6642\u9593\u5236\u3092\u63a1\u7528\u3057\u3066\u571f\u66dc\u3092\u6240\u5b9a\u52b4\u50cd\u65e5\u306b\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u571f\u66dc\u65e5\u3092\u632f\u66ff\u4f11\u65e5\u3068\u3057\u3066\u8a2d\u5b9a\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u5b8c\u5168\u9031\u4f112\u65e5\u5236\u306a\u3069\u3067\u571f\u66dc\u304c\u3082\u3068\u3082\u3068\u300c\u4f11\u65e5\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u4f01\u696d\u3067\u306f\u3001\u632f\u66ff\u4f11\u65e5\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3>\u632f\u308a\u66ff\u3048\u4f11\u65e5\u3092\u571f\u66dc\u65e5\u306b\u8a2d\u5b9a\u3067\u304d\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u632f\u66ff\u4f11\u65e5\u3092\u571f\u66dc\u65e5\u306b\u8a2d\u5b9a\u3067\u304d\u308b\u306e\u306f\u3001\u305d\u306e\u571f\u66dc\u65e5\u304c\u5c31\u696d\u898f\u5247\u3067\u300c\u52b4\u50cd\u65e5\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4f01\u696d\u3067\u3059\u3002<\/b><\/span>\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304c\u3042\u3066\u306f\u307e\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u9031\u4f111\u65e5\u5236\uff08\u65e5\u66dc\u65e5\u306e\u307f\u4f11\u65e5\uff09\u306e\u4f01\u696d<\/li>\n<li>\u9694\u9031\u9031\u4f112\u65e5\u5236\u3067\u3001\u7b2c2\u30fb\u7b2c4\u571f\u66dc\u304c\u51fa\u52e4\u65e5\u306e\u4f01\u696d<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u4f01\u696d\u3067\u306f\u3001\u65e5\u66dc\u65e5\u306b\u4f11\u65e5\u51fa\u52e4\u3092\u3055\u305b\u305f\u5834\u5408\u3001\u305d\u306e\u4ee3\u308f\u308a\u306b\u52b4\u50cd\u65e5\u3067\u3042\u308b\u571f\u66dc\u65e5\u3092\u4f11\u65e5\u3068\u3057\u3066\u632f\u308a\u66ff\u3048\u308b\u3001\u3068\u3044\u3063\u305f\u904b\u7528\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u632f\u66ff\u4f11\u65e5\u304c\u3082\u3068\u3082\u3068\u300c\u50cd\u304f\u65e5\u300d\u3068\u300c\u4f11\u307f\u306e\u65e5\u300d\u3092\u4ea4\u63db\u3059\u308b\u4ed5\u7d44\u307f\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<h3>\u632f\u308a\u66ff\u3048\u4f11\u65e5\u3092\u571f\u66dc\u65e5\u306b\u8a2d\u5b9a\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u65b9\u3067\u3001\u5b8c\u5168\u9031\u4f112\u65e5\u5236\uff08\u571f\u65e5\u795d\u4f11\u307f\uff09\u306e\u3088\u3046\u306b\u3001\u5c31\u696d\u898f\u5247\u3067\u571f\u66dc\u65e5\u304c\u300c\u4f11\u65e5\u300d\uff08\u591a\u304f\u306f\u6240\u5b9a\u4f11\u65e5\uff09\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4f01\u696d\u3067\u306f\u3001\u632f\u66ff\u4f11\u65e5\u3092\u571f\u66dc\u65e5\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span><br \/>\n\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4f01\u696d\u3067\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5b8c\u5168\u9031\u4f112\u65e5\u5236\uff08\u6bce\u9031\u571f\u65e5\u304c\u4f11\u307f\uff09\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b<\/li>\n<li>\u5c31\u696d\u898f\u5247\u3067\u571f\u66dc\u30fb\u65e5\u66dc\u30fb\u795d\u65e5\u3092\u3059\u3079\u3066\u4f11\u65e5\u3068\u5b9a\u3081\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u3046\u3057\u305f\u4f01\u696d\u3067\u306f\u3001\u571f\u66dc\u65e5\u306f\u3082\u3068\u3082\u3068\u51fa\u52e4\u7fa9\u52d9\u306e\u306a\u3044\u65e5\uff1d\u300c\u4f11\u65e5\u300d\u306e\u305f\u3081\u3001\u5225\u306e\u52e4\u52d9\u65e5\u3068\u5165\u308c\u66ff\u3048\u308b\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u632f\u66ff\u4f11\u65e5\u306f\u300c\u50cd\u304f\u65e5\u3092\u4f11\u307f\u306b\u3059\u308b\u300d\u5236\u5ea6\u3067\u3042\u308b\u305f\u3081\u3001\u300c\u3059\u3067\u306b\u4f11\u307f\u306e\u65e5\u300d\u3092\u3042\u3089\u305f\u3081\u3066\u632f\u66ff\u4f11\u65e5\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306f\u5236\u5ea6\u306e\u8da3\u65e8\u306b\u5408\u81f4\u3057\u307e\u305b\u3093\u3002<\/p>\n<h2>\u632f\u66ff\u4f11\u65e5\u306e\u5236\u5ea6\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u632f\u66ff\u4f11\u65e5\u3068\u306f\u3001\u4e8b\u524d\u306b\u300c\u4f11\u65e5\u3068\u52e4\u52d9\u65e5\u3092\u5165\u308c\u66ff\u3048\u308b\u300d\u3053\u3068\u3067\u3001\u4f11\u65e5\u306b\u52e4\u52d9\u3055\u305b\u308b\u4ee3\u308f\u308a\u306b\u5225\u306e\u65e5\u3092\u4f11\u307f\u306b\u5909\u66f4\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u306f\u3001\u300c\u3042\u3089\u304b\u3058\u3081\u5c31\u696d\u898f\u5247\u305d\u306e\u4ed6\u306e\u6839\u62e0\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u300d\u300c\u4e8b\u524d\u306b\u632f\u66ff\u65e5\u3092\u7279\u5b9a\u3057\u901a\u77e5\u3057\u3066\u304a\u304f\u3053\u3068\u300d\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3001\u4ee3\u4f11\u306f\u300c\u4f11\u65e5\u52b4\u50cd\u3092\u884c\u3063\u305f\u5f8c\u300d\u306b\u3001\u305d\u306e\u57cb\u3081\u5408\u308f\u305b\u3068\u3057\u3066\u4f11\u65e5\u3092\u4e0e\u3048\u308b\u3082\u306e\u3067\u3001\u6027\u8cea\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3068\u3057\u3066\u3001\u571f\u66dc\u65e5\u304c\u51fa\u52e4\u65e5\u3068\u3055\u308c\u3066\u3044\u308b\u4f01\u696d\u304c\u3001\u65e5\u66dc\u306b\u696d\u52d9\u3092\u547d\u3058\u3001\u305d\u306e\u4ee3\u308f\u308a\u306b\u571f\u66dc\u3092\u4f11\u307f\u306b\u3059\u308b\u3053\u3068\u3092\u4e8b\u524d\u306b\u6c7a\u3081\u3066\u3044\u308c\u3070\u3001\u305d\u308c\u306f\u632f\u66ff\u4f11\u65e5\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4e8b\u524d\u306e\u632f\u66ff\u304c\u306a\u3055\u308c\u305a\u3001\u65e5\u66dc\u51fa\u52e4\u306e\u5f8c\u304b\u3089\u300c\u6b21\u306e\u571f\u66dc\u306f\u4ee3\u308f\u308a\u306b\u4f11\u307f\u306b\u3057\u3088\u3046\u300d\u3068\u5224\u65ad\u3059\u308b\u5834\u5408\u306f\u3001\u4ee3\u4f11\u306e\u53d6\u308a\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306b\u3001\u5236\u5ea6\u306e\u9055\u3044\u3068\u904b\u7528\u65b9\u6cd5\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5c31\u696d\u898f\u5247\u4e0a\u306e\u6574\u5408\u6027\u3068\u5b9f\u52d9\u7684\u306a\u30c8\u30e9\u30d6\u30eb\u306e\u4e88\u9632\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<br \/>\n\u51fa\u5178\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/bunya\/roudoukijun\/faq_kijyunhou_12.html\" rel=\"noopener\" target=\"_blank\">\u632f\u66ff\u4f11\u65e5\u3068\u4ee3\u4f11\u306e\u9055\u3044\u306f\u4f55\u304b\u3002\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h2>\u632f\u66ff\u4f11\u65e5\u3092\u571f\u66dc\u65e5\u306b\u8a2d\u5b9a\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u5c31\u696d\u898f\u5247\u4e0a\u3001\u571f\u66dc\u65e5\u304c\u52b4\u50cd\u65e5\u3067\u3042\u3063\u3066\u3082\u3001\u632f\u66ff\u4f11\u65e5\u3068\u3057\u3066\u904b\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7d66\u4e0e\u8a08\u7b97\u3084\u52b4\u50cd\u6642\u9593\u7ba1\u7406\u3001\u5f93\u696d\u54e1\u3078\u306e\u5bfe\u5fdc\u65b9\u6cd5\u306b\u95a2\u3057\u3066\u898b\u843d\u3068\u305b\u306a\u3044\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3068\u304f\u306b\u5b9f\u52d9\u3067\u3064\u307e\u305a\u304d\u3084\u3059\u30443\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u9031\u3092\u307e\u305f\u3050\u632f\u66ff\u306f\u5272\u5897\u8cc3\u91d1\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u632f\u66ff\u4f11\u65e5\u306e\u8a2d\u5b9a\u306f\u3001\u5c31\u696d\u898f\u5247\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u308c\u3070\u4f1a\u793e\u306e\u696d\u52d9\u547d\u4ee4\u3068\u3057\u3066\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u4e00\u65b9\u7684\u306a\u904b\u7528\u3067\u306f\u73fe\u5834\u306e\u4e0d\u6e80\u3084\u30c8\u30e9\u30d6\u30eb\u3092\u62db\u304d\u304b\u306d\u307e\u305b\u3093\u3002<br 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style=\"background-color: 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class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u672c\u4eba\u306b\u76f8\u8ac7\u3057\u3001\u571f\u66dc\u65e5\u3092\u4e00\u6642\u7684\u306b\u51fa\u52e4\u65e5\u3068\u3057\u3066\u30b7\u30d5\u30c8\u4fee\u6b63\u3059\u308b\u3053\u3068\u3092\u8aac\u660e\u3059\u308b\u3002<\/li>\n<li>\u672c\u4eba\u304c\u4e86\u627f\u3059\u308c\u3070\u3001\u30b7\u30d5\u30c8\u8868\u3092\u4fee\u6b63\u3057\u3001\u305d\u306e\u65e5\u3092\u52b4\u50cd\u65e5\u3068\u3057\u3066\u8a18\u9332\u3059\u308b\u3002<\/li>\n<li>\u4fee\u6b63\u5f8c\u3001\u305d\u306e\u571f\u66dc\u65e5\u3092\u632f\u66ff\u4f11\u65e5\u3068\u3057\u3066\u6b63\u5f0f\u306b\u6307\u5b9a\u3059\u308b\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u4f8b\uff1a\u300c\u65e5\u66dc\u51fa\u52e4\u5206\u306e\u632f\u66ff\u3068\u3057\u3066\u3001\u6765\u9031\u306e\u571f\u66dc\u3092\u51fa\u52e4\u65e5\u306b\u5909\u66f4\u3057\u3001\u305d\u306e\u65e5\u3092\u4f11\u307f\u306b\u3059\u308b\u904b\u7528\u3067\u8abf\u6574\u3067\u304d\u308b\u304b\u300d\u306a\u3069\u3002<br \/>\n\u78ba\u8a8d\u306f\u3001\u52e4\u6020\u30b7\u30b9\u30c6\u30e0\u3084\u30e1\u30fc\u30eb\u3001\u66f8\u9762\u306a\u3069\u8a18\u9332\u304c\u6b8b\u308b\u5f62\u3067\u884c\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u9806\u5e8f\u304c\u66d6\u6627\u3060\u3068\u3001\u5236\u5ea6\u4e0a\u6b63\u3057\u3044\u904b\u7528\u3068\u306f\u307f\u306a\u3055\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u4ee3\u4f11\u3092\u571f\u66dc\u65e5\u306b\u8a2d\u5b9a\u3059\u308b\u5834\u5408\u306f\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f11\u65e5\u51fa\u52e4\u306e\u5f8c\u3067\u4f11\u307f\u3092\u3068\u308b\u300c\u4ee3\u4f11\u300d\u3082\u3001\u632f\u66ff\u4f11\u65e5\u3068\u540c\u3058\u3088\u3046\u306b\u571f\u66dc\u65e5\u306b\u8a2d\u5b9a\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/b><\/span>\u3053\u3053\u3067\u3082\u30eb\u30fc\u30eb\u306f\u540c\u3058\u3067\u3059\u3002<br \/>\n\u4ee3\u4f11\u306f\u3001\u4f11\u65e5\u51fa\u52e4\u306e\u4ee3\u308f\u308a\u3068\u3057\u3066\u4e8b\u5f8c\u306b\u4f11\u65e5\u3092\u4e0e\u3048\u308b\u5236\u5ea6\u3067\u3059\u3002\u632f\u66ff\u4f11\u65e5\u3068\u540c\u3058\u304f\u3001\u8a2d\u5b9a\u3067\u304d\u308b\u306e\u306f\u305d\u306e\u571f\u66dc\u65e5\u304c\u300c\u52b4\u50cd\u65e5\u300d\u3067\u3042\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u3082\u3068\u3082\u3068\u4f11\u65e5\u3067\u3042\u308b\u571f\u66dc\u65e5\u3092\u4ee3\u4f11\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u4ee3\u4f11\u3068\u632f\u66ff\u4f11\u65e5\u306e\u6c7a\u5b9a\u7684\u306a\u9055\u3044\u306f\u3001\u624b\u7d9a\u304d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u5272\u5897\u8cc3\u91d1\u306e\u6271\u3044\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th width=\"20%\">\u9805\u76ee<\/th>\n<th width=\"40%\">\u632f\u66ff\u4f11\u65e5<\/th>\n<th width=\"40%\">\u4ee3\u4f11<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30bf\u30a4\u30df\u30f3\u30b0<\/td>\n<td style=\"text-align: left;\">\u4e8b\u524d\u306b\u4f11\u65e5\u3068\u52b4\u50cd\u65e5\u3092\u5165\u308c\u66ff\u3048\u308b<\/td>\n<td style=\"text-align: left;\">\u4f11\u65e5\u52b4\u50cd\u306e\u4e8b\u5f8c\u306b\u4ee3\u308f\u308a\u306e\u4f11\u65e5\u3092\u4e0e\u3048\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5272\u5897\u8cc3\u91d1<\/td>\n<td style=\"text-align: left;\">\u4e0d\u8981\uff08\u6cd5\u5b9a\u4f11\u65e5\u306b\u52b4\u50cd\u3057\u305f\u3053\u3068\u306b\u306a\u3089\u306a\u3044\u305f\u3081\uff09\u203b<\/td>\n<td style=\"text-align: left;\">\u5fc5\u8981\uff08\u6cd5\u5b9a\u4f11\u65e5\u306b\u52b4\u50cd\u3057\u305f\u4e8b\u5b9f\u306f\u5909\u308f\u3089\u306a\u3044\u305f\u308135%\u4ee5\u4e0a\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u9031\u306e\u52b4\u50cd\u6642\u9593\u304c40\u6642\u9593\u3092\u8d85\u3048\u305f\u5206\u306e\u6642\u9593\u5916\u624b\u5f53\uff0825%\u4ee5\u4e0a\uff09\u306f\u5225\u9014\u5fc5\u8981<br \/>\n\u6025\u306a\u30c8\u30e9\u30d6\u30eb\u5bfe\u5fdc\u306a\u3069\u3067\u3084\u3080\u3092\u5f97\u305a\u4f11\u65e5\u51fa\u52e4\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u4e8b\u5f8c\u7684\u306b\u4f11\u307f\u3092\u4e0e\u3048\u308b\u300c\u4ee3\u4f11\u300d\u3067\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u969b\u306f\u3001\u6cd5\u5b9a\u4f11\u65e5\u306e\u52b4\u50cd\u306b\u5bfe\u3057\u306635%\u4ee5\u4e0a\u306e\u5272\u5897\u8cc3\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u3001\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u3010\u756a\u5916\u7de8\u3011\u56fd\u6c11\u306e\u795d\u65e5\u304c\u571f\u66dc\u65e5\u3060\u3068\u306a\u305c\u632f\u66ff\u4f11\u65e5\u306b\u306a\u3089\u306a\u3044\u306e\u304b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u3068\u3053\u308d\u3067\u3001\u305d\u3082\u305d\u3082\u300c\u795d\u65e5\u304c\u571f\u66dc\u65e5\u306b\u91cd\u306a\u308b\u3068\u3001\u306a\u305c\u632f\u66ff\u4f11\u65e5\u304c\u306a\u3044\u306e\u304b\u300d\u3068\u7591\u554f\u306b\u601d\u3046\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/b><\/span>2025\u5e74\u30825\u67083\u65e5\uff08\u61b2\u6cd5\u8a18\u5ff5\u65e5\uff09\u304c\u571f\u66dc\u65e5\u3067\u3059\u304c\u3001\u632f\u66ff\u4f11\u65e5\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u795d\u65e5\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u632f\u66ff\u4f11\u65e5\u306e\u30eb\u30fc\u30eb\u304c\u95a2\u4fc2\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u795d\u65e5\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u632f\u66ff\u4f11\u65e5\u306e\u6761\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u795d\u65e5\u6cd5\u3067\u306f\u3001\u632f\u66ff\u4f11\u65e5\u304c\u767a\u751f\u3059\u308b\u6761\u4ef6\u3092\u300c\u56fd\u6c11\u306e\u795d\u65e5\u304c\u65e5\u66dc\u65e5\u306b\u5f53\u305f\u308b\u3068\u304d\u300d\u3068\u660e\u78ba\u306b\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u6761\u6587\u306b\u300c\u571f\u66dc\u65e5\u300d\u306b\u3064\u3044\u3066\u306e\u8a00\u53ca\u306f\u306a\u3044\u305f\u3081\u3001\u795d\u65e5\u304c\u571f\u66dc\u65e5\u306b\u91cd\u306a\u3063\u3066\u3082\u3001\u6cd5\u5f8b\u4e0a\u306e\u632f\u66ff\u4f11\u65e5\u306f\u767a\u751f\u3057\u306a\u3044\u306e\u3067\u3059\u3002<br \/>\n\u51fa\u5178\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/323AC1000000178\/\" rel=\"noopener\" target=\"_blank\">\u56fd\u6c11\u306e\u795d\u65e5\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3>\u632f\u66ff\u4f11\u65e5\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u305f\u6b74\u53f2<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u306e\u5236\u5ea6\u306f\u30011973\u5e74\u306e\u6cd5\u6539\u6b63\u3067\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u5f53\u6642\u306f\u9031\u4f111\u65e5\u5236\uff08\u65e5\u66dc\u65e5\u306e\u307f\u4f11\u307f\uff09\u304c\u4e00\u822c\u7684\u3067\u3042\u308a\u3001\u795d\u65e5\u304c\u65e5\u66dc\u65e5\u306b\u91cd\u306a\u308b\u3068\u4f11\u307f\u304c\u6e1b\u3063\u3066\u3057\u307e\u3046\u4e0d\u516c\u5e73\u611f\u3092\u306a\u304f\u3059\u3053\u3068\u304c\u76ee\u7684\u3067\u3057\u305f\u3002\u571f\u66dc\u65e5\u306f\u591a\u304f\u306e\u4f01\u696d\u3067\u52b4\u50cd\u65e5\u3060\u3063\u305f\u305f\u3081\u3001\u632f\u66ff\u4f11\u65e5\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u306a\u304b\u3063\u305f\u306e\u3067\u3059\u3002\u5236\u5ea6\u304c\u4f5c\u3089\u308c\u305f\u9803\u3068\u4eca\u3068\u3067\u306f\u3001\u793e\u4f1a\u306e\u72b6\u6cc1\u304c\u9055\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u306d\u3002<\/p>\n<h2>\u632f\u66ff\u4f11\u65e5\u3068\u571f\u66dc\u65e5\u306e\u904b\u7528\u30eb\u30fc\u30eb\u3092\u7406\u89e3\u3057\u9069\u5207\u306a\u52b4\u52d9\u7ba1\u7406\u3078<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u632f\u66ff\u4f11\u65e5\u3092\u571f\u66dc\u65e5\u306b\u8a2d\u5b9a\u3059\u308b\u305f\u3081\u306e\u30eb\u30fc\u30eb\u3068\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/b><\/span>\u632f\u66ff\u4f11\u65e5\u3092\u571f\u66dc\u65e5\u306b\u8a2d\u5b9a\u3067\u304d\u308b\u304b\u306f\u3001\u81ea\u793e\u306e\u5c31\u696d\u898f\u5247\u3067\u571f\u66dc\u65e5\u304c\u300c\u52b4\u50cd\u65e5\u300d\u304b\u300c\u4f11\u65e5\u300d\u304b\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f11\u65e5\u3092\u52b4\u50cd\u65e5\u306b\u632f\u308a\u66ff\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3068\u3001\u632f\u66ff\u4f11\u65e5\u306f\u300c\u4e8b\u524d\u300d\u306b\u3001\u4ee3\u4f11\u306f\u300c\u4e8b\u5f8c\u300d\u306b\u884c\u3046\u3068\u3044\u3046\u9055\u3044\u3092\u304d\u3061\u3093\u3068\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u81ea\u793e\u306e\u5c31\u696d\u898f\u5247\u3068\u6cd5\u5f8b\u306e\u30eb\u30fc\u30eb\u3092\u518d\u78ba\u8a8d\u3057\u3001\u9069\u5207\u306a\u52b4\u52d9\u7ba1\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u3001\u5f93\u696d\u54e1\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u5b88\u308a\u3001\u4f01\u696d\u306e\u5065\u5168\u306a\u767a\u5c55\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p><div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/82811\/\" data-lkc-id=\"652\" 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\u306e\u6708\u307e\u305f\u304e\u3068\u306f\uff1f\u671f\u9650\u3084\u7d66\u4e0e\u8a08\u7b97\u65b9\u6cd5\u3001\u5148\u306b\u53d6\u5f97\u3059\u308b\u5834\u5408\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u6708\u3092\u307e\u305f\u3044\u3067\u306e\u632f\u66ff\u4f11\u65e5\u306f\u3001\u6cd5\u7684\u306b\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u306e\u9075\u5b88\u3084\u7d66\u4e0e\u8a08\u7b97\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6708\u3092\u307e\u305f\u3044\u3067\u632f\u66ff\u4f11\u65e5\u3092\u53d6\u5f97\u3059\u308b\u969b\u306e\u3001\u57fa\u672c\u7684\u306a\u6982\u8981\u304b\u3089\u7d66\u4e0e\u8a08\u7b97\u65b9\u6cd5\u3001\u53d6\u5f97\u3055\u305b\u308b\u969b\u306e\u6ce8\u610f\u70b9\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u632f\u66ff\u4f11\u65e5\u306e\u6708\u307e\u305f\u304e\u3068\u306f\uff1f\u632f\u66ff\u4f11\u65e5\u306e\u6708\u307e\u305f\u304e\u3068\u306f\u3001\u672c\u6765\u4f11\u307f\u306e\u65e5\u306b\u51fa\u52e4\u3092\u3057\u3066\u5225\u306e\u52b4\u50cd\u65e5\u3092\u4f11\u307f\u3068\u3059\u308b\u969b\u306b\u3001\u4f11\u65e5\u304c\u7d66\u4e0e\u306e\u7de0\u3081\u65e5\u3092\u307e\u305f\u3050\u30b1\u30fc\u30b9\u3092\u6307\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u7d66\u4e0e\u306e\u7de0\u3081\u65e5\u304c\u6bce\u670815\u65e5\u306e\u4f1a\u793e\u3067\u3001\u672c\u6765\u4f11\u65e5\u3067\u3042\u3063\u305f6\u670810\u65e5\u306b\u51fa\u52e4\u3057\u3001\u540c\u67086\u670830\u65e5\u3092\u632f\u66ff\u4f11\u65e5\u3068\u3057\u305f\u30b1\u30fc\u30b9\u304c\u3001\u632f\u66ff\u4f11\u65e5\u306e\u6708\u307e\u305f\u304e\u306b\u8a72\u5f53\u3057...<\/div><\/div><div 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